Europe
Currency
EUR
Corporate Tax
15%
Personal Income Tax
32%
VAT / GST
21%
Standard 15%; 5% for small enterprises (revenue <€300k) and start-ups.
Top rate 32% above €105,000/year; 20-32% scale.
Standard 21%; 9% and 5% reduced.
Dividends
15%
Interest
15%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
~40% total (employer ~22.5% + employee ~19.5%, capped).
Capital Gains Tax
15–20%
Inheritance / Estate Tax
0–5%
Capital (Net Worth) Tax
0%
Property Tax
Property tax ~0.3–3%
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
Free Economic Zones offer 0% CIT then 50% reduction. R&D super-deduction.
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