Europe
Currency
GBP
Corporate Tax
25%
Personal Income Tax
45%
VAT / GST
20%
Main rate 25% (profits over £250k); 19% small profits rate (under £50k); marginal relief between.
Additional rate 45% above £125,140; 40% higher rate £50,271-£125,140; 20% basic.
Standard; 5% reduced; 0% on essentials.
Dividends
0%
Interest
20%
Royalties
20%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Class 1 NICs: employee 8% (over £12,570), employer 13.8% (over £9,100).
Capital Gains Tax
18–24% (24% residential property)
Inheritance / Estate Tax
40% above £325k (residence nil-rate to £500k)
Capital (Net Worth) Tax
0%
Property Tax
Council tax / business rates
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
~130
Key partners: USA, Germany, France, Netherlands, Ireland, Singapore
One of the largest networks; OECD Model-based. Many treaties reduce withholding to 5%–15%; 0% on dividends common for substantial holdings.
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.
6 April – 5 April
Notes
Diverted Profits Tax 31%. Pillar Two top-up tax applies to groups over €750m revenue.
More in Europe