Country;"CIT rate / distribution tax";"Accounting basis for income";"Depreciation computation";"Consolidated returns allowed?";"Loss carryforwards";"Dividend treatment";"Capital gains treatment"
Bulgaria;"Flat 10% CIT on corporate income (worldwide for residents)";"Based on accounting profit under IFRS or local standards";"Straight-line; up to 25% p.a.; special allowances for some assets";"Not consolidated (no group regime indicated)";"Standard rules (not fully specified)";"Taxed at distribution (standard CIT regime applies)";"Treated as ordinary corporate income"
Estonia;"22% on distributed profits (net basis, 22/78 formula) — undistributed profits exempt";"Based on financial statements under Estonian GAAP or IFRS; no adjustments";"Standard depreciation per accounting; treated same as distributions when nondeductible";"Not permitted — taxed individually";"Not applicable since retained earnings aren’t taxed";"Taxed when distributed, using 22/78 formula; certain deemed distributions taxed similarly";"Treated like dividends — taxed only upon distribution"
Georgia;"Flat 15% on distributed profits; retained earnings exempt";"Tax based on worldwide income — accrual accounting implied";"Not specified, assumed standard depreciation rules";"Not indicated";"Not specified";"Dividends not taxed when received; distribution triggers CIT";"Capital gains treated as ordinary income when distributed"
Latvia;"20% on distributed profits (after applying 0.8 coefficient)";"Generally accrual-based accounting";"Standard depreciation allowed per corporate rules";"Not allowed — each entity taxed separately";"Likely standard carryforward rules";"Distributed profits taxed; specifics require further data";"Treated under same rules as ordinary distributed profit"
Lithuania;"Standard CIT 15% (with reduced rates for SMEs)";"Accrual basis; limited cash accounting exceptions";"Standard taxable depreciation based on local tax rules";"Not indicated";"Not further specified";"Participation exemptions for dividends held long-term; otherwise taxed";"Participation exemption applies (≥ 10% holding for ≥ 2–3 years); otherwise taxed as normal income"
Russia;"Approximately 25% CIT (18 p.p. regional + 7 p.p. federal). Discounted rates for FEZs, dividend income, etc. Higher rates for some financial profits";"Businesses may align tax accounting with statutory accounting or keep separate tax books; accounting rules differ for some businesses";"Depreciation per tax rules distinct from accounting";"Not allowed since 2023";"Allowed for up to 50% of the tax base (through 2030)";"Dividends to domestic shareholders are taxed at 13% (if < 2.4M RUB) or 15% (of amount over 2.4M RUB)";"Capital gains taxed as ordinary income under CIT"
Slovakia;"10% for revenue ≤ €100k; 21% for €100k–€5M; 24% for > €5M (effective 2025)";"Based on accounting profit, adjusted per tax law";"Acquisition cost or own cost; straight-line or accelerated depending on asset category";"No consolidated returns (no tax group regime indicated)";"Losses carried forward up to 5 years; 50% of tax base limit per tax period, except for microtaxpayers";"WHT: 7% domestic; up to 35% for non-cooperative jurisdictions; other rates for countries with double taxation treaties";"Included in ordinary income"
Ukraine;"18% standard rate (with exceptions for financial institutions)";"Based on taxable income per accounting, with deductions allowed";"Multiple methods allowed: straight-line, reducing balance, etc.";"No — each legal entity taxed separately";"Losses can be carried forward; utilization may be limited";"Dividends subject to withholding at distribution or taxed as income depending on residency; 15% WHT on non-residents";"Treated as ordinary income under CIT; no separate regime"