Tax rates in Europe
Last updated:
08-03-2021
Below follows an overview of relevant tax rates in Europe.
|
European tax rates (2009) |
||||||
| Corporate tax | Regular VAT | WHT on dividends | WHT on interest | WHT on royalties | Net wealth tax | |
|
|
% |
% |
% |
% |
% |
% |
|
|
|
|
|
|
|
|
| Albania | 10 | 20 | 10 | 10 | 10 | 0 |
|
Armenia |
20 | 20 | 0/10 | 10 | 10 | 0 |
| Austria | 25 | 20 | 25 | 0 | 0/20 | 0 |
| Azerbaijan | 22 | 18 | 10 | 10 | 14 | 0 |
| Belarus | 24 | 18 | 15 | 10 | 15 | 0 |
| Belgium | 33,99 | 21 | 10/25 | 0/15 | 0/15 | 0 |
| Bulgaria | 10 | 20 | 5 | 10 | 10 | 0 |
| Croatia | 20 | 22 | 0 | 0/15 | 15 | 0 |
| Cyprus | 10/25 | 15 | 0 | 0 | 0/5/10 | 0 |
| Czech Republic | 20 | 19 | 15 | 0/15 | 0/10/15 | 0 |
| Denmark | 25 | 25 | 28 | 0/25 | 0/25 | 0 |
| Estonia | 21 | 18 | 21 | 0 | 0/10 | 0 |
| Finland | 26 | 22 | 28 | 0/28 | 0/28 | 0 |
| France | 33 | 19,6 | 25 | 0/18 | 0/33,33 | yes |
|
Georgia |
15 |
18 |
5 |
7,5 |
10 |
0 |
| Germany | 15 | 19 | 25 | 0/25 | 15 | 0 |
| Gibraltar | 27 | 0 | 0 | 0 | 0 | 0 |
| Greece | 20/25 | 19 | 10 | 0/10/25 | 0/20 | 0 |
| Guernsey | 0 | 0 | 0 | 0 | 0 | 0 |
| Hungary | 16 | 20 | 0 | 0 | 0 | 0 |
| Iceland | 15 | 24,5 | 10 | 0 | 0 | 0 |
| Ireland | 12,5/25 | 21,5 | 20 | 0/20 | 0/20 | 0 |
| Isle of Man | 0/10 | 17,5 | 0 | 0 | 0 | 0 |
| Italy | 3,9/27,5 | 20 | 1,375/12,5/27 | 0/12,5/27 | 30 | 0 |
| Jersey | 0/10/20 | 3 | 0 | 0 | 0 | 0 |
| Latvia | 15 | 21 | 10 | 0/5/10 | 0/10/15 | 0 |
| Liechtenstein | 20 | 7,6 | 0 | 0 | 0 | yes |
| Lithuania | 20 | 19 | 20 | 0/10 | 10 | 0 |
| Luxembourgh | 21 | 15 | 15 | 0/15 | 0 | 0 |
| Macedonia | 0/10 | 18 | 10 | 10 | 10 | 0 |
| Malta | 15/35 | 18 | 0 | 0 | 0 | 0 |
| Moldova | 0 | 20 | 15 | 0/10 | 10 | 0 |
| Monaco | 33,33 | 19,6 | 0 | 0 | 0 | 0 |
|
Montenegro |
9 |
17 |
9 |
5 |
9 |
0 |
| Netherlands | 20/23/25,5 | 19 | 15 | 0/15 | 0 | 0 |
| Norway | 28 | 25 | 25 | 0 | 0 | yes |
| Poland | 19 | 22 | 0/19 | 10/20 | 10/20 | 0 |
| Portugal | 20/25 | 14/20 | 20 | 0/10/20 | 0/15 | 0 |
| Romania | 16 | 19 | 16 | 0/10/16 | 0/10/16 | 0 |
| Russia | 20 | 18 | 15 | 0/9/15/20 | 20 | 0 |
| Serbia | 10 | 18 | 20 | 20 | 20 | 0 |
| Slovak Republic | 19 | 19 | 0/19 | 0/19 | 0/19 | 0 |
| Slovenia | 21 | 20 | 15 | 0/15 | 0/15 | 0 |
| Spain | 30 | 16 | 18 | 0/18 | 10/24 | 0 |
| Sweden | 26,3 | 25 | 0/30 | 0 | 0 | 0 |
| Switzerland (Fed) | 8,5 | 7,6 | 35 | 0/3/35 | 0 | yes |
| Turkey | 20 | 18 | 15 | 0/10/15 | 20 | 0 |
| Ukraine | 25 | 20 | 15 | 0/15 | 15 | 0 |
| United Kingdom | 28 | 15 | 0 | 0/20 | 0/20 | 0 |
| The above information is prepared with utmost care and based on a European tax database. Please note that the ultimate tax rates may differ from the rate indicated above, for instance as consequence of domestic changes of law, anti-abuse legislation, etc. Before you use this information we therefore strongly recommend that you consult us to determine the accurate tax rate is for your specific situation. If you require our follow up, you can contact us via e-mail or call us at our offices: Ph. + 31 (10) 2010466. |