مالیات شرکت ها در اروپا

نام کشور مالیات شرکت حداکثر نرخ مالیات بر درآمد نرخ مالیات بر ارزش افزوده
Albania 15% 10% 20%
Austria 25% 55%[3] 20%[4]
Belarus 18% 15% 20%[2]
Belgium[5] 33.99% 50% (excluding 13.07% social security paid by the employee and also excluding 32% social security paid by the employer) 21% (reduced rates of 6% and 12%)[4]
Bosnia and Herzegovina[6] 10% 0% (+ 0–15% per location) 17%
Bulgaria[7] 10% 10% 20%[4]
Croatia 20% 40% (excluding 35.2% total sum of insurances levied on income) 25% (reduced rate of 13%)[8]
Cyprus 12.5% 35% 19% (reduced rates of 8% and 5%)[9]
Czech Republic 19% 22% 21% (reduced rates of 15% and 10%)[4]
Denmark 22% 55.56% (including 8% social security paid by the employee but excluding 0.42–1.48% church tax imposed on members of the national Church of Denmark) 25% (reduced rate 0% on transportation of passengers and newspapers normally published at a rate of more than one issue per month)[4]
Estonia 0% on undistributed profits (20% on distribution of net profit)[10] 20% (+ 2.4% of unemployment insurance tax, 0.8% paid by employer, 1.6% paid by employee and 33% social security which is paid before gross wage by employer) around 57,8 in total 20% (reduced rate 9%)[4]
Finland 20% 56.05% to 62.05% depending on municipality, including 7.8%[11] social insurance fees and excluding employer contribution, which is on average 20.88%.[11] 24%[4][12] (reduced rate of 14% for groceries and restaurants, 10% for books, medicine, transport of passengers and some others)
France 33.3% (36.6% above 3.5M€, 15% below 38k€)[13] 49% (45% +4% for incomes above a yearly EUR 500,000) [14] 20% (reduced rate of 10%, 5.5%, 2.1% and 0% for specific cases like some food, transportation, cultural goods, etc.)[4][15]
Germany 30.175% to 33.325% (15.825% federal plus 14.35% to 17.5% local) additionally 18% pension and 15.5% Healthcare 45% (13.5% ca. entry level tax for income exceeding 8,004 EUR per year, and gradually rising in microscopic steps up to 45%; all income below the threshold of 8,004 EUR per year is not taxed – 0% tax rate). 19% (reduced rate of 7% applies e.g. on sales of certain foods, books and magazines, flowers and transports)[4]
Greece 29% 53% (45% + 8% Solidarity Tax) 24%[4] (13% for groceries)
Hungary 10% up to HUF 500 million and 19% thereafter[16] (flat 9% from 2017) 15% (additional contributions at 10% Social Security by employee and 24% Social Security by employer and health care 7% by employer) 27%[4][17][18]
Iceland 20%[19] 46.24%[19] 24% (12% reduced rate)[19]
Ireland 12.5% on trading income and 25% for non-trading income 52% (PAYE income 40%; additional contributions at 4% Pay-Related Social Insurance (PRSI) and 8% Universal Social Charge (USC)).

A surcharge of 3% applies to people who have income from self-employment above €100,000, regardless of age.

 23%[20]
Italy 31.4% (27.5% plus 3.9% municipal) 45% 22%[4]
Latvia 15% 23% 21% (reduced rates 12% and 0%)[21]
Liechtenstein 12.5% (2.5% on IP and royalties) 17.89% (11.6% Social security is shared between employer and employee) 100,000 USD income gives 7.6% income tax rate. 0% capital gains tax. 8%[22]
Lithuania 15% (5% for small businesses with up to 10 employees and up to €300,000 income) 55% (including 15% income tax, 34% social insurance, 6% health insurance)[23] 21%
Luxembourg 29.22% (commercial activity); 5.718% on intellectual property income, royalties; 0% on dividends and capital gains (under certain conditions in case of major participation) 40%[24] 17%[4]
Republic of Macedonia[25] 10% 37% [26] (includes income tax 10%, mandatory state pension 18%, mandatory public health insurance 7.3%, mandatory unemployment insurance 1.2%, mandatory personal injury insurance 0.5%) 18%
Malta 35% (6/7 tax refunds gives an effective rate of 5% for some companies[27]) 35% 18%[4]
Montenegro 9%[28] 9%[28] 17%[28]
Netherlands 20% up to €200,000 of profit and 25% above[29] 52%[30] 21%[31] (reduced rate of 6% and 0% for some goods and services)
Norway[32][33] 25% (proposed 22% by 2018 [34]) 46.9% (53.5% including 14.1% social security contribution by employer. All taxes include 8.2% pension fund payments). 25% (reduced rate of 15% for groceries, and 10% for transport and culture.)
Poland 19% 32% 23%[4]
Portugal 21% 46.5% (additional contributions at 11% Social Security by employee and 23.75% Social Security by employer) 23% (reduced rates 13% and 6%)
Romania 16% 45% (includes social security taxes by the employee and the employer)[35] 20% (5% for food; 9% for medicines, books, newspapers, hotel, or 4%)[4][36]
Serbia 15% 10–52% (capital gains tax 15%, standard income tax rate 10%, additional contributions by employee: 13% state pension fund, 6.5% state health fund, 0.5% unemployment fund; additional contributions by employer: 11% state pension fund, 6.5% state health fund, 0.5% unemployment; maximum contributions capped (amount changing monthly); additional tax for higher salaries (after 3 times average salary additional 10%, after 6 times average salary additional 15%)),[37][38][39] 20%
Slovakia 22% [40] 19% (additional contributions at 4% health care by employee and 10% health care by employer, 9.4% Social Security by employee and 19.4% Social Security by employer) 20%[4] (10% reduced rate)
Slovenia[41] 17% 50% 22%[4] (reduced rate 9.5%) – from 1 July 2013
Spain 28% (25% for SMEs, 4% ZEC companies in Canary Islands) 42% 21%[4] (reduced rates 10% and 4%)
Sweden 22% 56.6% (67% including social security paid by employer[42]) 25%[4] (reduced rates 12% and 6%)
Switzerland 16.55% 30% 8% / 2.5%[43]
Ukraine 18% 17% 20%
United Kingdom 20% (19% from 2017 and 17% from 2020 proposed)[44] 47% total made up of 45% tax on marginal additional annual income above £150,000, 40% between £42,000 and £150,000, 20% between £11,000 and £42,000, 0% below; plus national insurance contributions at various rates between 2% and 13.8%[45] 20% (reduced rate of 5% for home energy and renovations, 0% for life necessities – groceries, water, prescription medications, medical equipment and supplies, public transport, children’s clothing, books and periodicals)[4]