Tax Rates by Country — Compare Income Tax, Corporate Tax & VAT Worldwide

All countries in Europe

Tax rates by country
Country	System	PIT	Eff. PIT	CIT	VAT	CGT	SS (EE)	Non-dom	Nomad
AL Albania	Worldwide	23.0%	23.0%	15.0%	20.0%	15.0%	11.2%	No	No
AD Andorra	Worldwide	10.0%	10.0%	10.0%	4.5%	10.0%	5.5%	No	Yes
AT Austria	Worldwide	55.0%	55.0%	23.0%	20.0%	27.5%	18.1%	No	No
AZ Azerbaijan	Worldwide	25.0%	25.0%	20.0%	18.0%	20.0%	3.0%	No	No
BY Belarus	Worldwide	25.0%	25.0%	18.0%	20.0%	13.0%	1.0%	No	No
BE Belgium	Worldwide	50.0%	53.5%	25.0%	21.0%	0.0%	13.1%	No	No
BA Bosnia and Herzegovina	Worldwide	10.0%	10.0%	10.0%	17.0%	10.0%	31.0%	No	No
BG Bulgaria	Worldwide	10.0%	10.0%	10.0%	20.0%	10.0%	13.8%	No	No
HR Croatia	Worldwide	35.4%	35.4%	18.0%	25.0%	12.0%	20.0%	No	Yes
CY Cyprus	Worldwide	35.0%	35.0%	12.5%	19.0%	20.0%	8.8%	Yes	Yes
CZ Czech Republic	Worldwide	23.0%	23.0%	21.0%	21.0%	15.0%	11.6%	No	No
DK Denmark	Worldwide	60.5%	60.5%	22.0%	25.0%	42.0%	8.0%	Yes	No
EE Estonia	Worldwide	22.0%	22.0%	22.0%	24.0%	22.0%	1.6%	No	Yes
FI Finland	Worldwide	44.0%	52.0%	20.0%	25.5%	34.0%	10.4%	No	No
FR France	Worldwide	45.0%	49.0%	25.0%	20.0%	30.0%	22.0%	No	No
DE Germany	Worldwide	45.0%	47.5%	15.8%	19.0%	26.4%	20.4%	No	No
GI Gibraltar	Territorial	28.0%	28.0%	15.0%	—	0.0%	—	No	No
GR Greece	Worldwide	44.0%	44.0%	22.0%	24.0%	15.0%	13.9%	Yes	Yes
GG Guernsey	Territorial	20.0%	20.0%	0.0%	—	0.0%	—	No	No
HU Hungary	Worldwide	15.0%	15.0%	9.0%	27.0%	15.0%	18.5%	No	No
IS Iceland	Worldwide	46.2%	46.2%	20.0%	24.0%	22.0%	4.0%	No	No
IE Ireland	Worldwide	40.0%	52.0%	12.5%	23.0%	33.0%	4.0%	Yes	No
IM Isle of Man	Worldwide	20.0%	20.0%	0.0%	20.0%	0.0%	—	No	No
IT Italy	Worldwide	43.0%	47.2%	24.0%	22.0%	26.0%	9.2%	Yes	No
JE Jersey	Worldwide	20.0%	20.0%	0.0%	5.0%	0.0%	—	No	No
XK Kosovo	Worldwide	10.0%	10.0%	10.0%	18.0%	0.0%	—	No	No
LV Latvia	Worldwide	33.0%	33.0%	20.0%	21.0%	20.0%	10.5%	No	No
LI Liechtenstein	Worldwide	24.0%	24.0%	12.5%	8.1%	0.0%	4.7%	Yes	No
LT Lithuania	Worldwide	32.0%	32.0%	17.0%	21.0%	20.0%	19.5%	No	No
LU Luxembourg	Worldwide	42.0%	45.8%	17.0%	17.0%	21.0%	12.5%	No	No
MT Malta	Worldwide	35.0%	35.0%	35.0%	18.0%	35.0%	10.0%	Yes	Yes
MD Moldova	Worldwide	12.0%	12.0%	12.0%	20.0%	12.0%	0.0%	No	No
MC Monaco	None	0.0%	0.0%	25.0%	20.0%	0.0%	14.0%	No	No
ME Montenegro	Worldwide	15.0%	15.0%	15.0%	21.0%	15.0%	10.5%	No	Yes
NL Netherlands	Worldwide	49.5%	49.5%	25.8%	21.0%	36.0%	27.7%	Yes	No
MK North Macedonia	Worldwide	10.0%	10.0%	10.0%	18.0%	10.0%	0.0%	No	No
NO Norway	Worldwide	47.4%	47.4%	22.0%	25.0%	37.8%	7.6%	No	No
PL Poland	Worldwide	32.0%	32.0%	19.0%	23.0%	19.0%	13.7%	No	No
PT Portugal	Worldwide	48.0%	53.0%	21.0%	23.0%	28.0%	11.0%	Yes	No
RO Romania	Worldwide	10.0%	10.0%	16.0%	21.0%	10.0%	35.0%	No	Yes
RU Russia	Worldwide	22.0%	22.0%	25.0%	20.0%	15.0%	0.0%	No	No
SM San Marino	Worldwide	35.0%	35.0%	17.0%	—	—	—	No	No
RS Serbia	Worldwide	10.0%	10.0%	15.0%	20.0%	15.0%	19.9%	No	No
SK Slovakia	Worldwide	35.0%	35.0%	21.0%	23.0%	19.0%	13.4%	No	No
SI Slovenia	Worldwide	50.0%	50.0%	22.0%	22.0%	25.0%	22.1%	No	No
ES Spain	Worldwide	47.0%	54.0%	25.0%	21.0%	28.0%	6.5%	Yes	No
SE Sweden	Worldwide	52.0%	52.0%	20.6%	25.0%	30.0%	7.0%	No	No
CH Switzerland	Worldwide	11.5%	40.0%	8.5%	8.1%	0.0%	6.4%	Yes	No
TR Turkey	Worldwide	40.0%	40.0%	25.0%	20.0%	0.0%	15.0%	No	No
UA Ukraine	Worldwide	18.0%	23.0%	18.0%	20.0%	18.0%	0.0%	No	No
GB United Kingdom	Worldwide	45.0%	45.0%	25.0%	20.0%	24.0%	8.0%	No	No