Europe Business Tax Rates (2026)
The EU, EEA and wider Europe: from Ireland's 12.5% trading rate to France's surcharged 36%.
Countries covered
40
Average corporate rate
19.7%
Lowest / highest
9% / 36.13%
Hungary / France
| Country | Corporate tax | Top income tax | VAT / GST | Capital gains |
|---|---|---|---|---|
 Albania | 15% | 23% | 20% | 15% |
 Andorra | 10% | 10% | 4.5% | 0% |
 Austria | 23% | 55% | 20% | 27.5% |
 Belgium | 25% | 50% | 21% | 0% |
 Bosnia and Herzegovina | 10% | 10% | 17% | 10% |
 Bulgaria | 10% | 10% | 20% | 10% |
 Croatia | 18% | 40% | 25% | 10% |
 Cyprus | 15% | 35% | 19% | 20% |
 Czech Republic | 21% | 15% | 21% | 15% |
 Denmark | 22% | 15% | 25% | 42% |
 Estonia | 24% | 20% | 24% | 20% |
 Finland | 20% | 31.25% | 24% | 30% |
 France | 36.13% | 45% | 20% | 30% |
 Germany | 30.06% | 45% | 19% | 26.375% |
 Greece | 22% | 44% | 24% | 15% |
 Hungary | 9% | 15% | 27% | 15% |
 Iceland | 21% | 46.25% | 24% | 22% |
 Ireland | 12.5% | 40% | 23% | 33% |
 Italy | 24% | 43% | 22% | 26% |
 Latvia | 20% | 31% | 21% | 20% |
 Liechtenstein | 12.5% | 8% | 8.1% | 0% |
 Lithuania | 16% | 20% | 21% | 20% |
 Luxembourg | 24% | 42% | 17% | 0% |
 Malta | 35% | 35% | 18% | 35% |
 Monaco | 25% | 0% | 20% | 0% |
 Montenegro | 15% | 15% | 21% | 15% |
 Netherlands | 25.8% | 49.5% | 21% | 31% |
 North Macedonia | 10% | 10% | 18% | 10% |
 Norway | 22% | 47.4% | 25% | 22% |
 Poland | 19% | 32% | 23% | 19% |
 Portugal | 19% | 48% | 23% | 28% |
 Romania | 16% | 10% | 19% | 10% |
 Serbia | 15% | 10% | 20% | 15% |
 Slovakia | 24% | 19% | 23% | 19% |
 Slovenia | 19% | 50% | 22% | 25% |
 Spain | 25% | 47% | 21% | 23% |
 Sweden | 20.6% | 25% | 25% | 30% |
 Switzerland | 14.6% | 11.5% | 7.7% | 0% |
 Ukraine | 18% | 18% | 20% | 18% |
 United Kingdom | 25% | 45% | 20% | 20% |