| Corporate income tax rate 2017 | ||||
| Taxable profit | Rate | Tax per bracket | Cumulative tax per bracket | |
| More than | But less than | |||
| - | € 200.000 | 20% | € 40.000 | € 40.000 |
| € 200.000 | - | 25% | ||
| Dividend withholding tax | |
| Rate | 15% |
| Real estate transfer tax | |
| Rate | 6% |
| VAT | ||
| Rate | High | 21% |
| Low | 6% | |
| Low | 0% | |
| Exempt | - | |