Europe
Currency
EUR
Corporate Tax
20%
Personal Income Tax
31%
VAT / GST
21%
20% on distributed profits (Estonian model); 0% undistributed.
Top rate 31% above €50,000/year; 20-31% scale.
Standard 21%; 12% and 5% reduced.
Dividends
0%
Interest
0%
Royalties
5%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
~34% total (employer ~23.6% + employee ~10.5%).
Capital Gains Tax
20% (income)
Inheritance / Estate Tax
0–18%
Capital (Net Worth) Tax
0%
Property Tax
Property tax ~0.1–1.5%
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
Estonian CIT model. Pillar Two top-up. R&D super-deduction (300%).
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