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Company Profit Tax Rates Europe

 

 

This is an overview of European company profit tax rates, VAT rates in Europe, dividend withholding tax rates and personal income tax rates.

Be advised this page is a practical tool. Do not make investment decisions based on this page. Please get in touch for the most up-to-date information about tax rates in various European countries. Some countries (like the Netherlands) use two or more tax rates, depending on the amount of profit. Dividend withholding tax is often mitigated by tax treaties. 

Switzerland levies both federal and regional taxes. In various countries, some tax rates depend on the kind of activity. VAT rates often change and might vary depending on the kind of service/good. All EU member states except Denmark have a low rate varying from 5 to 18%. Please get in touch for custom-made advice.

Unless otherwise indicated, rates mentioned are top rates. Mostly, there are lower rates as well for certain amounts, kinds or sources of income.

  COMPANY PROFIT TAX VAT DIVIDEND TAX INCOME TAX
Austria 25% 20% 27,50% 50%
Belgium 33% 21% 27% 53,80%
Bulgaria 10% 20% 5% 10%
Canary Island 28% 0% 19% 46%
Croatia 20% 25% 12% 40%
Cyprus 12,50% 19% 0% 35%
Czech Republic 19% 21% 15% 22%
Denmark 23,50% 25% 27% 55,80%
Estonia* 20% 20% 0% 20%
Finland 20% 24% 30% 51,60%
France 33,30% 20% 30% 50,30%
Germany 29,65% 19% 26,38% 47,50%
Greece 29% 23% 10% 48%
Guernsey 0% 0% 0% 20%
Hungary 9% 27% 0% 16%
Ireland 12,50% 23% 20% 48%
Isle of Man 0% 17,50% 0% 20%
Italy 31,40% 22% 26% 48,90%
Jersey 0/20% 0% 20% 20%
Latvia 15% 21% 0/15% 23%
Liechtenstein 12,50% 7,60% 4% 24%
Lithuania 15% 19% 15% 15%
Luxembourg 29,20% 17% 15% 43,60%
Malta 15/35% 18% 0% 35%
Monaco 33% 19,60% 0%  
Netherlands 20/25% 21% 15% 52%
Poland 19% 23% 19% 32%
Portugal 21% 23% 25% 56,50%
Romania 16% 20% 16% 16%
Russia 20% 18% 15% 13%
Serbia 15% 18% 20% 15%
Slovakia 22% 20% 0% 25%
Slovenia 17% 22% 15% 50%
Spain 28% 21% 19% 46%
Sweden 22% 25% 30% 57%
Switzerland 17,90% 8% 35% 40%
Turkey 20% 18% 15% 35%
Ukraine 18% 20% 15% 20%
United Kingdom 20% 20% 0% 45%
         

 * In Estonia, CIT applies to paid-out dividend and is paid by the resident legal entity distributing the dividends. Retained earnings are not taxed.

 

 

 

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