Annual corporate income tax: a checklist for a calm year-end
Rates, deductible and non-deductible costs, advance payments and the documents to prepare before the deadline.
Marko Kovač28 May 2026 6 min read
The annual filing is the moment of truth: it shows the real result of the business and sets the advance payments for next year.
Corporate tax rates
The lower rate applies up to the statutory revenue threshold, the higher one above it. Advances are paid monthly based on the previous filing.
Checklist before filing
- Customer and supplier balances reconciled
- Inventory counted and recorded
- Depreciation calculated
- Non-deductible costs separated (entertainment, penalties)
- Provisions and accruals reviewed
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