CORPORATE INCOME TAX IN EU COUNTRIES

  1. Belgium: 33.9%
  2. France: 33.3% (36.6% above 3.5M€, 15% below 38K€)
  3. Luxembourg: 29.22% (commercial activity)
  4. Greece: 29%
  5. Spain: 28% (25% for SMEs, 4% ZEC companies in Canary Islands)
  6. Italy: 27.9% (24% + 3.9% municipal)
  7. Austria: 25%; Netherlands: 25% (above € 200 000 of profit and otherwise 20%)
  8. Germany: 22.825 % (few small villages) to 32.925 % (in Munich) depending on the municipality
  9. Denmark: 22%; Slovakia: 22% ; Sweden: 22%
  10. Portugal: 21%
  11. Croatia: 20%; Finland : 20%; Estonia: 20%  on distributed profits
  12. Czech Republic: 19%; Poland: 19%; Slovenia: 19%
  13. UK: 18% (from 2020)
  14. Romania: 16%
  15. Latvia: 15%; Lithuania: 15% (5% for small business with up to 10 employees and up to € 300 000 income)
  16. Cyprus: 12.5%; Ireland: 12.5% on trading income and 25% for non-trading income
  17. Bulgaria: 10%, Malta: 5% to 10% for most companies)
  18. Hungary: 9%

 

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