Notional Interest Deduction Rates
Notional Interest Deduction Rates
On the table below, you can find the ten-year yield rate of the Government bond of each Country, which increased by 5% (3% up to 31/12/2018), represents the “reference rate” for the purpose of granting tax allowance on new capital, as per article 9B of the Income Tax Law L.118(I)/2002.


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