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Tax rates in Europe

Last updated: 23-06-2009

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 

7,5 

10 

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  

17 

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.