مالیات شرکت ها در اروپا

نام کشور مالیات شرکت حداکثر نرخ مالیات بر درآمد نرخ مالیات بر ارزش افزوده
Albania ۱۵% ۱۰% ۲۰%
Austria ۲۵% ۵۵%[۳] ۲۰%[۴]
Belarus ۱۸% ۱۵% ۲۰%[۲]
Belgium[5] ۳۳٫۹۹% ۵۰% (excluding 13.07% social security paid by the employee and also excluding 32% social security paid by the employer) ۲۱% (reduced rates of 6% and 12%)[4]
Bosnia and Herzegovina[6] ۱۰% ۰% (+ ۰–۱۵% per location) ۱۷%
Bulgaria[7] ۱۰% ۱۰% ۲۰%[۴]
Croatia ۲۰% ۴۰% (excluding 35.2% total sum of insurances levied on income) ۲۵% (reduced rate of 13%)[8]
Cyprus ۱۲٫۵% ۳۵% ۱۹% (reduced rates of 8% and 5%)[9]
Czech Republic ۱۹% ۲۲% ۲۱% (reduced rates of 15% and 10%)[4]
Denmark ۲۲% ۵۵٫۵۶% (including 8% social security paid by the employee but excluding 0.42–۱٫۴۸% church tax imposed on members of the national Church of Denmark) ۲۵% (reduced rate 0% on transportation of passengers and newspapers normally published at a rate of more than one issue per month)[4]
Estonia ۰% on undistributed profits (20% on distribution of net profit)[10] ۲۰% (+ ۲٫۴% 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 ۲۰% (reduced rate 9%)[4]
Finland ۲۰% ۵۶٫۰۵% to 62.05% depending on municipality, including 7.8%[11] social insurance fees and excluding employer contribution, which is on average 20.88%.[11] ۲۴%[۴][۱۲] (reduced rate of 14% for groceries and restaurants, 10% for books, medicine, transport of passengers and some others)
France ۳۳٫۳% (۳۶٫۶% above 3.5M€, ۱۵% below 38k€)[۱۳] ۴۹% (۴۵% +۴% for incomes above a yearly EUR 500,000) [14] ۲۰% (reduced rate of 10%, 5.5%, 2.1% and 0% for specific cases like some food, transportation, cultural goods, etc.)[4][15]
Germany ۳۰٫۱۷۵% to 33.325% (15.825% federal plus 14.35% to 17.5% local) additionally 18% pension and 15.5% Healthcare ۴۵% (۱۳٫۵% 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). ۱۹% (reduced rate of 7% applies e.g. on sales of certain foods, books and magazines, flowers and transports)[4]
Greece ۲۹% ۵۳% (۴۵% + ۸% Solidarity Tax) ۲۴%[۴] (۱۳% for groceries)
Hungary ۱۰% up to HUF 500 million and 19% thereafter[16] (flat 9% from 2017) ۱۵% (additional contributions at 10% Social Security by employee and 24% Social Security by employer and health care 7% by employer) ۲۷%[۴][۱۷][۱۸]
Iceland ۲۰%[۱۹] ۴۶٫۲۴%[۱۹] ۲۴% (۱۲% reduced rate)[19]
Ireland ۱۲٫۵% on trading income and 25% for non-trading income ۵۲% (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 €۱۰۰,۰۰۰, regardless of age.

۲۳%[۲۰]
Italy ۳۱٫۴% (۲۷٫۵% plus 3.9% municipal) ۴۵% ۲۲%[۴]
Latvia ۱۵% ۲۳% ۲۱% (reduced rates 12% and 0%)[21]
Liechtenstein ۱۲٫۵% (۲٫۵% on IP and royalties) ۱۷٫۸۹% (۱۱٫۶% Social security is shared between employer and employee) 100,000 USD income gives 7.6% income tax rate. 0% capital gains tax. ۸%[۲۲]
Lithuania ۱۵% (۵% for small businesses with up to 10 employees and up to €۳۰۰,۰۰۰ income) ۵۵% (including 15% income tax, 34% social insurance, 6% health insurance)[23] ۲۱%
Luxembourg ۲۹٫۲۲% (commercial activity); 5.718% on intellectual property income, royalties; 0% on dividends and capital gains (under certain conditions in case of major participation) ۴۰%[۲۴] ۱۷%[۴]
Republic of Macedonia[25] ۱۰% ۳۷% [۲۶] (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%) ۱۸%
Malta ۳۵% (۶/۷ tax refunds gives an effective rate of 5% for some companies[27]) ۳۵% ۱۸%[۴]
Montenegro ۹%[۲۸] ۹%[۲۸] ۱۷%[۲۸]
Netherlands ۲۰% up to €۲۰۰,۰۰۰ of profit and 25% above[29] ۵۲%[۳۰] ۲۱%[۳۱] (reduced rate of 6% and 0% for some goods and services)
Norway[32][33] ۲۵% (proposed 22% by 2018 [34]) ۴۶٫۹% (۵۳٫۵% including 14.1% social security contribution by employer. All taxes include 8.2% pension fund payments). ۲۵% (reduced rate of 15% for groceries, and 10% for transport and culture.)
Poland ۱۹% ۳۲% ۲۳%[۴]
Portugal ۲۱% ۴۶٫۵% (additional contributions at 11% Social Security by employee and 23.75% Social Security by employer) ۲۳% (reduced rates 13% and 6%)
Romania ۱۶% ۴۵% (includes social security taxes by the employee and the employer)[35] ۲۰% (۵% for food; 9% for medicines, books, newspapers, hotel, or 4%)[4][36]
Serbia ۱۵% ۱۰–۵۲% (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] ۲۰%
Slovakia ۲۲% [۴۰] ۱۹% (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) ۲۰%[۴] (۱۰% reduced rate)
Slovenia[41] ۱۷% ۵۰% ۲۲%[۴] (reduced rate 9.5%) – from 1 July 2013
Spain ۲۸% (۲۵% for SMEs, 4% ZEC companies in Canary Islands) ۴۲% ۲۱%[۴] (reduced rates 10% and 4%)
Sweden ۲۲% ۵۶٫۶% (۶۷% including social security paid by employer[42]) ۲۵%[۴] (reduced rates 12% and 6%)
Switzerland ۱۶٫۵۵% ۳۰% ۸% / ۲٫۵%[۴۳]
Ukraine ۱۸% ۱۷% ۲۰%
United Kingdom ۲۰% (۱۹% from 2017 and 17% from 2020 proposed)[44] ۴۷% total made up of 45% tax on marginal additional annual income above £۱۵۰,۰۰۰, ۴۰% between £۴۲,۰۰۰ and £۱۵۰,۰۰۰, ۲۰% between £۱۱,۰۰۰ and £۴۲,۰۰۰, ۰% below; plus national insurance contributions at various rates between 2% and 13.8%[45] ۲۰% (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]