Europe
Currency
EUR
Corporate Tax
18%
Personal Income Tax
30%
VAT / GST
25%
Standard 18%; 10% for companies with revenue ≤€1m.
Top rate 30% above €30,000/year (2024 reform); 20% mid band.
Standard 25%; 13% and 5% reduced.
Dividends
12%
Interest
12%
Royalties
12%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
~40% total (employer ~17% + employee ~20%).
Capital Gains Tax
12% shares / 25% real estate (reduced if held >2y)
Inheritance / Estate Tax
Progressive 0–25%
Capital (Net Worth) Tax
0%
Property Tax
Property tax (local)
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
Pillar Two 15% top-up applies. R&D tax credit and investment incentives.
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