Europe
Currency
ALL
Corporate Tax
15%
Personal Income Tax
23%
VAT / GST
20%
Standard 15% (small business 5% if turnover <ALL 14m).
Top rate 23% above ALL 200,000/month; 0-23% progressive.
Standard 20%; 10% and 6% reduced.
Dividends
15%
Interest
15%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
~30.5% total (employer ~16.7% + employee ~11.4%).
Capital Gains Tax
15% (income)
Inheritance / Estate Tax
Progressive 5–20%
Capital (Net Worth) Tax
0%
Property Tax
Property tax ~0.2–0.4% of value
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
Strategic Investment schemes offer CIT exemptions. Tourism and agriculture incentives.
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