ESTIMATING 2025 and 2026 NORMIRANS
Year 2025: Transitional conditions
The criterion for being in the "normalised" s.p. system in a year is the average of the income from the activity for the years 2023 and 2024 combined, not exceeding EUR 150,000.
Example: if a s.p. has EUR 120,000 in 2023 and EUR 110,000 in 2024 in business income, the 2-year average is EUR 115,000, which is less than EUR 150,000, and therefore it can continue to use the "normalised" s.p. in 2025.
Year 2026: Transitional conditions
In 2026, only the level of income in 2025 will apply for the existence in the "normalised" system. The taxable person will have to establish the tax base on the basis of actual income and expenditure and keep books of accounts for 2026, in case his income from the activity for 2025 exceeds
EUR 60,000 and has been compulsorily insured on a full-time self-employed basis for at least 9 months in 2025,
EUR 30 000, and has not been compulsorily insured on a full-time self-employed basis for a continuous period of at least 9 months in 2025,
EUR 60,000, if compulsorily insured as a farmer or member of a farming household.
TAXATION OF BUSINESS INCOME FOR FULL-TIME SOLE TRADERS FROM 2025
The general table for determining the normal expenditure in the case of a sole trader (s.p.) who is insured full-time himself through his s.p. for at least 9 months of the year is as follows for 2025: