SIA dividends €1 700.00 — ordinary CIT example 2026
A hypothetical ordinary distribution of profit earned from 2018 onwards, without relief or reductions.
| Declared dividends | €1 700.00 |
|---|---|
| CIT under the ordinary 20/80 method | €425.00 |
| Total for dividends and this CIT | €2 125.00 |
The ordinary CIT return engine uses whole-euro amounts. The final-period annual minimum and special adjustments are excluded.
VID · Dividends and taxes · FM · 2026
Common questions
Is this the only dividend regime for 2026?
No. An alternative 15% CIT election with 6% personal income tax may be available in specified cases. Eligibility and all period facts require separate review. It is not selected in this example.
Is this a CIT return?
No. Actual profit history, shareholders, received dividends, relief and VID data have not been reviewed. This example creates no document, journal or EDS submission.
Is a bank balance distributable profit?
No. Review the approved accounts, profit distribution and solvency before making a decision.