Europe
Currency
EUR
Corporate Tax
20%
Personal Income Tax
20%
VAT / GST
22%
20% on distributed profits only; 0% on undistributed/reinvested profit.
Flat 20% PIT.
Standard 22% (raised from 20% in 2024); 13% and 9% reduced.
Dividends
0%
Interest
0%
Royalties
0%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
~34% total (employer ~22% + employee ~12%).
Capital Gains Tax
0% on shares; 20% on real estate gains
Inheritance / Estate Tax
0–18%
Capital (Net Worth) Tax
0%
Property Tax
Land tax ~0.1–2.5% (land 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
Unique: 0% CIT until profit distribution. Pillar Two top-up applies. e-Residency programme.
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