Europe
Currency
EUR
Corporate Tax
21%
Personal Income Tax
25%
VAT / GST
23%
Standard 21%; 15% for small (revenue <€49,790); 5% for simplified.
Flat 25% PIT (progressive 19/25 above €49,790).
Standard 23%; 19% and 5% reduced.
Dividends
0%
Interest
0%
Royalties
0%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
~48% total (employer ~35.2% + employee ~13.4%, capped).
Capital Gains Tax
0% on shares held >1y; 19% income
Inheritance / Estate Tax
0% (direct line)
Capital (Net Worth) Tax
0%
Property Tax
Property tax ~0.03–0.13%
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
Pillar Two top-up. Investment aid (tax relief) for regions. R&D super-deduction.
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