Europe
Currency
EUR
Corporate Tax
25%
Personal Income Tax
45%
VAT / GST
20%
Standard rate since 2022; 15% on first €42,500 profit for SMEs.
Top rate 45% above €168,994; plus 3-4% exceptional contribution (effective ~55% top).
Standard; 10% and 5.5% reduced; 2.1% special.
Dividends
25%
Interest
12.8%
Royalties
25%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Employer ~42-45% of gross; employee ~22%; capped for some contributions.
Capital Gains Tax
30% on securities; 36.2% on real estate
Inheritance / Estate Tax
Progressive 5–45%
Capital (Net Worth) Tax
IFI 0.5–1.5% on real estate >€1.3m
Property Tax
Taxe foncière
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~120
Key partners: USA, UK, Germany, Italy, Belgium, Switzerland
Very broad network; EU directives apply. Withholding typically 5%–15%.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
CICE 6% credit on wages. CFE & CVAE local economic contributions apply.
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