Europe
Currency
EUR
Corporate Tax
20%
Personal Income Tax
51.25%
VAT / GST
25.5%
Flat 20%.
Top combined ~51.25% (state 31.25% + municipal ~20% + church) above €150,000.
Standard 25.5% (raised from 24% in 2025); 14% and 10% reduced.
Dividends
20%
Interest
0%
Royalties
10%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Employer ~20% (health/pension/unemployment); employee ~11%.
Capital Gains Tax
30–34% shares; 30–85% real estate progressive
Inheritance / Estate Tax
Progressive 10–19%
Capital (Net Worth) Tax
0%
Property Tax
Property tax ~0.4–1%
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 top-up applies. R&D super-deduction. Patent box 75% deduction.
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