Europe
Currency
EUR
Corporate Tax
25%
Personal Income Tax
45%
VAT / GST
21%
Standard; 28% for certain financial; 20% for newly formed entities (first 2 years).
Top rate 45% above €300,000 (varies by autonomous community; Catalonia up to 50%).
Standard; 10% and 4% reduced.
Dividends
19%
Interest
19%
Royalties
19%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Employer ~30%; employee ~6.4%; general cap €4,070/month.
Capital Gains Tax
19–28% (savings rate)
Inheritance / Estate Tax
Progressive (varies by region)
Capital (Net Worth) Tax
Wealth tax 0.2–3.75% (regional)
Property Tax
IBI ~0.4–1.1%
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, France, Germany, Mexico, Portugal
EU directives apply; 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
Canary Islands IGIC 7% (not VAT); ZEC special zone 4% CIT. Patent Box 60% deduction.
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