Europe
Currency
AMD
Corporate Tax
18%
Personal Income Tax
20%
VAT / GST
20%
Standard 18% (raised from 12% in 2024); 1% turnover tax for small business.
Flat 20% PIT (raised from 23% in 2024).
Standard 20%; 0% exports.
Dividends
10%
Interest
10%
Royalties
10%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Employer ~5% + employee ~4.5% (pension) + 4% health.
Capital Gains Tax
10% (income)
Inheritance / Estate Tax
0–20%
Capital (Net Worth) Tax
0%
Property Tax
Property tax ~0.25–0.8%
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
Free Economic Zones offer CIT holidays. IT sector reduced rates.
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