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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