Europe
Currency
EUR
Corporate Tax
22%
Personal Income Tax
44%
VAT / GST
24%
Standard 22%; 15% for listed SMEs; reduced for certain sectors.
Top rate 44% above €40,000 (salaried); 15% solidarity abolished.
Standard; 13% and 6% reduced.
Dividends
15%
Interest
15%
Royalties
20%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
EFKA 36.06% (employer 22.29% + employee 13.77%); capped at ~€2,200/month.
Capital Gains Tax
15% shares; 22–44% real estate
Inheritance / Estate Tax
Progressive 0–40%
Capital (Net Worth) Tax
0%
Property Tax
ENFIA
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
~60
Key partners: USA, UK, Germany, France, Italy, Cyprus
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
Notional interest deduction on equity (NID) 30% of equity. Suspension of advance tax for affected sectors.
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