Tax Rates in Europe

Tax Rates

This is an overview of taxation rates, such as corporation tax (tax on profits), VAT, dividend tax and income tax rates in various European countries. When choosing where in Europe to set up your company or to open an additional branch, it is important to consider these rates. This overview is as up to date as possible.  Tax rates are often variable, however, and most countries offer different rates. This overview contains the top rates. Most European countries have lower rates as well, depending on the size, sort of source of income.

Dividend tax is usually limited by tax treaties.  In most countries, the Netherlands included, income tax is progressive.

Do you have a query about tax rates in Europe or in a specific European member state? If so, do not hesitate to contact us.

Overview

 

Withholding VPB

VAT BTW

Dividend DB

Income IB

Belgium

20% – 25%

21%

30%

25% – 50%

Bulgaria

10%

20%

5%

10%

Canary Islands

4%

(IGIC) – 7%

0%

4%

Cyprus

12,5%

19%

17%

0% – 35%

Denmark

22%

25%

27%

22% – 54,5%

Germany

15%

19%

25%

0% – 45%

Isle of Man

0%

20%

0%

10% – 20%

Estonia

20%

20%

20%

20%

Finland

20%

24%

30% – 34%

0% – 31,25%

France

26,5%

20%

12,8%

0%-45%

Greece

24%

24%

10%

9% – 45%

Guersney

0%

0%

0%

20%

Hungary

9%

27%

15%

15%

Ireland

12,5%

23%

20%

20% – 40%

Italy

24%

22%

26%

23% – 43%

Jersey

0%

5%

0%

20%

Croatia

10%

25%

10%

20% – 30%

Latvia

25%

21%

20%

20% – 31%

Liechtenstein

12,5%

7,7%

2,5%

0% – 24%

Lithuania

15%

21%

15%

20% – 32%

Luxembourg

17% – 24,94%

17%

15%

0% – 45,78%

Malta

35%

18%

27,5%

0% – 35%

Monaco

19,6%

20%

0%

19,6%

Netherlands

15% – 25%

21%

26,9%

37,5% – 49,5%

Ukraine

18%

20%

15%

18%

Austria

25%

20%

27,5%

0% – 55%

Poland

19%

23%

19%

17% – 32%

Portugal

21%

23%

28%

14,5% – 48%

Romania

16%

19%

5%

10% – 48%

Russia

20%

20%

13%

13% – 25%

Serbia

15%

20%

15%

10% – 20%

Slovenia

19%

22%

27,5%

16% – 50%

Slovakia

21%

20%

7%

19% – 25%

Spain

25%

21%

19%

19% – 47%

Czech republic

19%

21%

15%

15% – 23%

Turkey

25%

18%

15%

15% – 35%

United Kingdom

19%

20%

7,5% – 38,1%

0% – 45%

Sweden

20,6%

25%

30%

0% – 52%

Zwisterland

8,5%

7,7%

35%

22% – 40%

Update: 23-03-2021

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