Europe
Currency
EUR
Corporate Tax
25.8%
Personal Income Tax
49.5%
VAT / GST
21%
25.8% above €200,000; 19% on first €200,000.
Top rate 49.5% (Box 1) above €75,518; Box 2/3 separate rates.
Standard; 9% reduced.
Dividends
15%
Interest
0%
Royalties
0%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Employee ~27.5% (incl. pension); employer ~20% (incl. pension); capped at €137,000.
Capital Gains Tax
Box 2 24.5–33%; Box 3 deemed-wealth
Inheritance / Estate Tax
Progressive 10–40%
Capital (Net Worth) Tax
Box 3 wealth tax (deemed return 30–36%)
Property Tax
Property tax (WOZ-based) ~0.06–0.2%
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
~90
Key partners: USA, UK, Germany, Belgium, Luxembourg, Singapore
Major treaty hub; EU directives eliminate intra-bloc withholding. Many treaties offer 0%–5% on dividends.
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
Conditional WHT 25.8% on dividends/interest/royalties to low-tax jurisdictions (since 2024). Innovation Box 9%.
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