Europe
Currency
EUR
Corporate Tax
24%
Personal Income Tax
43%
VAT / GST
22%
IRES 24% + IRAP 3.9% (regional production tax); effective ~27.9%.
Top rate 43% above €75,000; IRAP 1.4-3.9% regional.
Standard; 10% and 4% reduced.
Dividends
26%
Interest
26%
Royalties
22%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Employer ~30-33%; employee ~9.2-9.5%; capped for some funds.
Capital Gains Tax
26%
Inheritance / Estate Tax
Progressive 4–8% (exempt €1m direct line)
Capital (Net Worth) Tax
0%
Property Tax
IMU ~0.76% (second homes)
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
~80
Key partners: USA, UK, Germany, France, Switzerland, China
EU directives apply; treaty 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
ACE (Allowance for Corporate Equity) 1.3% notional return deductible. Patent Box 90% deduction on IP income.
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