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class="vector-toc-numb">3.8</span> <span>Italy</span> </div> </a> <ul id="toc-Italy-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Netherlands" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Netherlands"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.9</span> <span>Netherlands</span> </div> </a> <ul id="toc-Netherlands-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Portugal" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Portugal"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.10</span> <span>Portugal</span> </div> </a> <ul id="toc-Portugal-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Spain" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Spain"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.11</span> <span>Spain</span> </div> </a> <ul id="toc-Spain-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-United_Kingdom" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#United_Kingdom"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.12</span> <span>United Kingdom</span> </div> </a> <ul id="toc-United_Kingdom-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Sources" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Sources"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Sources</span> </div> </a> <ul id="toc-Sources-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" 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Unsourced material may be challenged and removed.<br /><small><span class="plainlinks"><i>Find sources:</i> <a rel="nofollow" class="external text" href="https://www.google.com/search?as_eq=wikipedia&q=%22Tax+rates+in+Europe%22">"Tax rates in Europe"</a> – <a rel="nofollow" class="external text" href="https://www.google.com/search?tbm=nws&q=%22Tax+rates+in+Europe%22+-wikipedia&tbs=ar:1">news</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.google.com/search?&q=%22Tax+rates+in+Europe%22&tbs=bkt:s&tbm=bks">newspapers</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.google.com/search?tbs=bks:1&q=%22Tax+rates+in+Europe%22+-wikipedia">books</a> <b>·</b> <a rel="nofollow" class="external text" href="https://scholar.google.com/scholar?q=%22Tax+rates+in+Europe%22">scholar</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.jstor.org/action/doBasicSearch?Query=%22Tax+rates+in+Europe%22&acc=on&wc=on">JSTOR</a></span></small></span> 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href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png" decoding="async" width="100" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 2x" data-file-width="440" data-file-height="496" /></a></span></td></tr><tr><td class="sidebar-above"> An aspect of <a href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal policy</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_policy" title="Tax policy">Policies</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Government_revenue" title="Government revenue">Government revenue</a></li> <li><a href="/wiki/Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> <ul><li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li></ul></li> <li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li> <li><a href="/wiki/Tax_exemption" title="Tax exemption">Exemption</a></li> <li><a href="/wiki/Tax_credit" title="Tax credit">Credit</a></li> <li><a href="/wiki/Tax_deduction" title="Tax deduction">Deduction</a></li> <li><a href="/wiki/Tax_shift" title="Tax shift">Tax shift</a></li> <li><a href="/wiki/Tax_cut" title="Tax cut">Tax cut</a></li> <li><a href="/wiki/Tax_holiday" title="Tax holiday">Tax holiday</a></li> <li><a href="/wiki/Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li> <li><a href="/wiki/Tax_advantage" title="Tax advantage">Tax advantage</a></li> <li><a href="/wiki/Tax_incentive" title="Tax incentive">Tax incentive</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li> <li><a href="/wiki/Tax_harmonization" title="Tax harmonization">Tax harmonization</a></li> <li><a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a></li> <li><a href="/wiki/Tax_withholding" title="Tax withholding">Tax withholding</a></li> <li><a href="/wiki/Double_taxation" title="Double taxation">Double taxation</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">Representation</a></li> <li><a href="/wiki/Taxpayer_groups" title="Taxpayer groups">Unions</a></li> <li><a href="/wiki/Medical_savings_account" title="Medical savings account">Medical savings account</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive</a></li> <li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li> <li><a href="/wiki/Tax_assessment" title="Tax assessment">Tax assessment</a></li> <li><a href="/wiki/Taxable_income" title="Taxable income">Taxable income</a></li> <li><a href="/wiki/Tax_lien" title="Tax lien">Tax lien</a></li> <li><a href="/wiki/Tax_refund" title="Tax refund">Tax refund</a></li> <li><a href="/wiki/Tax_shield" title="Tax shield">Tax shield</a></li> <li><a href="/wiki/Tax_residence" title="Tax residence">Tax residence</a></li> <li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li> <li><a href="/wiki/Tax_investigation" title="Tax investigation">Tax investigation</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Tax_collector" title="Tax collector">Tax collector</a></li> <li><a href="/wiki/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li> <li><a href="/wiki/Farm_(revenue_leasing)" title="Farm (revenue leasing)">Tax farming</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Tax_avoidance" title="Tax avoidance">Tax avoidance</a> <ul><li><a href="/wiki/Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li></ul></li> <li><a href="/wiki/Tax_evasion" title="Tax evasion">Tax evasion</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Debtors%27_prison" title="Debtors' prison">Debtors' prison</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Corporate</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li> <li><a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS)</li> <li><a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a></li> <li><a href="/wiki/Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li> <li><a href="/wiki/Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li> <li><a href="/wiki/Double_Irish_arrangement#Backstop_of_capital_allowances" title="Double Irish arrangement">CAIA</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_haven" title="Tax haven">Tax havens</a></li> <li><a href="/wiki/Corporate_haven" title="Corporate haven">Corporate havens</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li> <li><a href="/wiki/Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li> <li><a href="/wiki/Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li> <li><a href="/wiki/Financial_centre" title="Financial centre">Financial centres</a></li> <li><a href="/wiki/Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a> <ul><li><i><a href="/wiki/Apple%27s_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></i></li> <li><a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li> <li><a href="/wiki/LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a href="/wiki/Swiss_Leaks" title="Swiss Leaks">Swiss Leaks</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Direct_tax" title="Direct tax">Direct</a></li> <li><a href="/wiki/Indirect_tax" title="Indirect tax">Indirect</a></li> <li><a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit</a></li> <li><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li> <li><a href="/wiki/Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a> <ul><li><a href="/wiki/Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li> <li><a href="/wiki/Landing_fee" title="Landing fee">Landing</a></li> <li><a href="/wiki/Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li> <li><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> <ul><li><a href="/wiki/Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li> <li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption</a> <ul><li><a href="/wiki/Departure_tax" title="Departure tax">Departure</a></li> <li><a href="/wiki/Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales</a></li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp</a></li> <li><a href="/wiki/Television_licence" title="Television licence">Television</a></li> <li><a href="/wiki/Tourist_tax" title="Tourist tax">Tourist</a></li> <li><a href="/wiki/Value-added_tax" title="Value-added tax">Value-added</a></li></ul></li> <li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend</a></li> <li><a href="/wiki/Environmental_tax" title="Environmental tax">Environmental tax</a> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon</a></li> <li><a href="/wiki/Eco-tariff" title="Eco-tariff">Eco-tariff</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill</a></li> <li><a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance</a></li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering</a></li> <li><a href="/wiki/Stumpage" title="Stumpage">Stumpage</a></li></ul></li> <li><a href="/wiki/Excise" title="Excise">Excise</a> <ul><li><a href="/wiki/Alcohol_law" title="Alcohol law">Alcohol</a></li> <li><a href="/wiki/Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li> <li><a href="/wiki/Fat_tax" title="Fat tax">Fat</a></li> <li><a href="/wiki/Meat_tax" title="Meat tax">Meat</a></li> <li><a href="/wiki/Sin_tax" title="Sin tax">Sin</a></li> <li><a href="/wiki/Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li> <li><a href="/wiki/Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li> <li><a href="/wiki/Consolidated_Fund" title="Consolidated Fund">General</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgist</a></li> <li><a href="/wiki/Gift_tax" title="Gift tax">Gift</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li> <li><a href="/wiki/Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value</a></li> <li><a href="/wiki/Luxury_tax" title="Luxury tax">Luxury</a></li> <li><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li> <li><a href="/wiki/Property_tax" title="Property tax">Property</a></li> <li><a href="/wiki/Resource_rent_tax" title="Resource rent tax">Resource rent</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single</a></li> <li><a href="/wiki/Surtax" title="Surtax">Surtax</a></li> <li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use</a></li> <li><a href="/wiki/User_charge" title="User charge">User charge</a>/<a href="/wiki/User_fee" title="User fee">fee</a> <ul><li><a href="/wiki/Congestion_pricing" title="Congestion pricing">Congestion</a></li> <li><a href="/wiki/Fuel_tax" title="Fuel tax">Fuel</a></li> <li><a href="/wiki/Road_pricing" title="Road pricing">Road</a>/<a href="/wiki/GNSS_road_pricing" title="GNSS road pricing">GNSS</a></li> <li><a href="/wiki/Toll_(fee)" title="Toll (fee)">Toll</a></li> <li><a href="/wiki/Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate profit</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative (income)</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li> <li><a href="/wiki/Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens%27_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li> <li><a href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li> <li><a href="/wiki/Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base"><span class="wrap">European Union Common Consolidated Corporate Tax Base</span></a> (CCCTB)</li> <li><a href="/wiki/Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li> <li><a href="/wiki/Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li> <li><a href="/wiki/Tobin_tax" title="Tobin tax">Tobin tax</a></li> <li><a href="/wiki/Spahn_tax" title="Spahn tax">Spahn tax</a></li> <li><a href="/wiki/Tax_equalization" title="Tax equalization">Tax equalization</a></li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a></li> <li><a href="/wiki/Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li> <li><a href="/wiki/Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li> <li><a href="/wiki/European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li> <li><a href="/wiki/Rule_against_foreign_revenue_enforcement" title="Rule against foreign revenue enforcement">Foreign revenue rule</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Customs" title="Customs">Custom</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a> <ul><li><a href="/wiki/Import" title="Import">Import</a></li> <li><a href="/wiki/Export" title="Export">Export</a></li></ul></li> <li><a href="/wiki/Trade_war" title="Trade war">Tariff war</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zone</a></li> <li><a href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</a></li> <li><a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Academic</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a></li> <li><a href="/wiki/Ronen_Palan" title="Ronen Palan">Ronen Palan</a></li> <li><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Advocacy groups</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li> <li><a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (UK)</li> <li><a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li> <li><a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li> <li><a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Religion" title="Religion">Religious</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Church_tax" title="Church tax">Church tax</a></li> <li><a href="/wiki/Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li> <li><a href="/wiki/Teind" title="Teind">Teind</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li> <li><a href="/wiki/Leibzoll" title="Leibzoll">Leibzoll</a></li> <li><a href="/wiki/Temple_tax" title="Temple tax">Temple tax</a></li> <li><a href="/wiki/Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li> <li><a href="/wiki/Jizya" title="Jizya">Jizya</a></li> <li><a href="/wiki/Kharaj" title="Kharaj">Kharaj</a></li> <li><a href="/wiki/Khums" title="Khums">Khums</a></li> <li><a href="/wiki/Nisab" title="Nisab">Nisab</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a></li> <li><a href="/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li> <li><a class="mw-selflink selflink">Tax rates in Europe</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">BVI</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Morocco" title="Taxation in Morocco">Morocco</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: #efefef;"> <ul><li><span class="nowrap"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/16px-Emblem-money.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/24px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/32px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span> </span><a href="/wiki/Portal:Business" title="Portal:Business">Business portal</a></li> <li><span class="nowrap"><span class="noviewer" typeof="mw:File"><span><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/16px-Bills_and_coins.svg.png" decoding="async" width="16" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/24px-Bills_and_coins.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/32px-Bills_and_coins.svg.png 2x" data-file-width="960" data-file-height="465" /></span></span> </span><a href="/wiki/Portal:Money" title="Portal:Money">Money portal</a></li></ul></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation" title="Template:Taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation" title="Template talk:Taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation" title="Special:EditPage/Template:Taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p>This is a list of the maximum potential <a href="/wiki/Tax_rate" title="Tax rate">tax rates</a> around Europe for certain income brackets. It is focused on three types of taxes: corporate, individual, and value added taxes (VAT). It is not intended to represent the true tax burden to either the corporation or the individual in the listed country. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Graphs">Graphs</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_rates_in_Europe&action=edit&section=1" title="Edit section: Graphs"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul class="gallery mw-gallery-packed"> <li class="gallerybox" style="width: 257.33333333333px"> <div class="thumb" style="width: 255.33333333333px;"><span typeof="mw:File"><a href="/wiki/File:Top_Marginal_Tax_Rates_In_Europe.webp" class="mw-file-description" title="Top Marginal Tax Rates In Europe 2022"><img alt="Top Marginal Tax Rates In Europe 2022" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e5/Top_Marginal_Tax_Rates_In_Europe.webp/383px-Top_Marginal_Tax_Rates_In_Europe.webp.png" decoding="async" width="256" height="220" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e5/Top_Marginal_Tax_Rates_In_Europe.webp/575px-Top_Marginal_Tax_Rates_In_Europe.webp.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e5/Top_Marginal_Tax_Rates_In_Europe.webp/766px-Top_Marginal_Tax_Rates_In_Europe.webp.png 2x" data-file-width="1240" data-file-height="1068" /></a></span></div> <div class="gallerytext">Top <a href="/wiki/Tax_rate#Marginal" title="Tax rate">Marginal Tax</a> Rates In Europe 2022 <br /> </div> </li> <li class="gallerybox" style="width: 138.66666666667px"> <div class="thumb" style="width: 136.66666666667px;"><span typeof="mw:File"><a href="/wiki/File:Payroll_and_income_tax_by_country.png" class="mw-file-description" title="Payroll and income tax by OECD Country (2021)"><img alt="Payroll and income tax by OECD Country (2021)" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/49/Payroll_and_income_tax_by_country.png/205px-Payroll_and_income_tax_by_country.png" decoding="async" width="137" height="220" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/49/Payroll_and_income_tax_by_country.png/308px-Payroll_and_income_tax_by_country.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/49/Payroll_and_income_tax_by_country.png/411px-Payroll_and_income_tax_by_country.png 2x" data-file-width="984" data-file-height="1580" /></a></span></div> <div class="gallerytext"><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a> and <a href="/wiki/Income_tax" title="Income tax">income tax</a> by OECD Country (2021)</div> </li> <li class="gallerybox" style="width: 295.33333333333px"> <div class="thumb" style="width: 293.33333333333px;"><span typeof="mw:File"><a href="/wiki/File:Federal_Sales_Taxes.png" class="mw-file-description" title="Federal Sales Taxes"><img alt="Federal Sales Taxes" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/cc/Federal_Sales_Taxes.png/440px-Federal_Sales_Taxes.png" decoding="async" width="294" height="220" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/cc/Federal_Sales_Taxes.png/660px-Federal_Sales_Taxes.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/cc/Federal_Sales_Taxes.png/880px-Federal_Sales_Taxes.png 2x" data-file-width="1024" data-file-height="768" /></a></span></div> <div class="gallerytext">Federal Sales Taxes</div> </li> </ul> <div class="mw-heading mw-heading2"><h2 id="Summary_list">Summary list</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_rates_in_Europe&action=edit&section=2" title="Edit section: Summary list"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/List_of_countries_in_Europe_by_corporation_tax_rate" class="mw-redirect" title="List of countries in Europe by corporation tax rate">List of countries in Europe by corporation tax rate</a></div> <p>The quoted income tax rate is, except where noted, the top rate of tax: most jurisdictions have lower rate of taxes for low levels of income. Some countries also have lower rates of corporation tax for smaller companies. In 1980, the top rates of most European countries were above 60%. Today most European countries have rates below 50%.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p> <table class="wikitable sortable"> <tbody><tr> <th>Country </th> <th data-sort-type="number"><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate tax</a> </th> <th data-sort-type="number">Maximum <a href="/wiki/Income_tax" title="Income tax">income tax</a> rate </th> <th data-sort-type="number">Standard <a href="/wiki/Value_added_tax" class="mw-redirect" title="Value added tax">VAT</a> rate </th></tr> <tr> <td><a href="/wiki/Albania" title="Albania">Albania</a><sup id="cite_ref-fita_2-0" class="reference"><a href="#cite_note-fita-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </td> <td>15% </td> <td>23%<sup id="cite_ref-Albanian_Finance_Ministry_-_Taxation_on_income_3-0" class="reference"><a href="#cite_note-Albanian_Finance_Ministry_-_Taxation_on_income-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </td> <td>20% </td></tr> <tr> <td><a href="/wiki/Andorra" title="Andorra">Andorra</a> </td> <td>10% </td> <td>10% </td> <td>4.5% </td></tr> <tr> <td><a href="/wiki/Armenia" title="Armenia">Armenia</a><sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </td> <td>18% </td> <td>22% </td> <td>20% </td></tr> <tr> <td><a href="/wiki/Austria" title="Austria">Austria</a> </td> <td>25% </td> <td>55%<sup id="cite_ref-RIS_5-0" class="reference"><a href="#cite_note-RIS-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </td> <td>20%<sup id="cite_ref-eu_6-0" class="reference"><a href="#cite_note-eu-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> (Reduced rates 10% + 13%)<sup id="cite_ref-euvat_7-0" class="reference"><a href="#cite_note-euvat-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><a href="/wiki/Belarus" title="Belarus">Belarus</a> </td> <td>18% </td> <td>15% </td> <td>20%<sup id="cite_ref-fita_2-1" class="reference"><a href="#cite_note-fita-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><a href="/wiki/Belgium" title="Belgium">Belgium</a><sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> </td> <td>25% (For SME's 20% from 2018 on the first €100,000 profit)<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </td> <td>50% (excluding 13.07% social security paid by the employee and also excluding 32% social security paid by the employer) </td> <td>21% (Reduced rates of 6% and 12%)<sup id="cite_ref-eu_6-1" class="reference"><a href="#cite_note-eu-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><a href="/wiki/Bosnia_and_Herzegovina" title="Bosnia and Herzegovina">Bosnia and Herzegovina</a><sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> </td> <td>10% </td> <td>10% </td> <td>17% </td></tr> <tr> <td><a href="/wiki/Bulgaria" title="Bulgaria">Bulgaria</a><sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> </td> <td>10% </td> <td>10% (excluding national insurance contribution rate (social security and health insurance) is 32.7% to 33.4%, of which 13.78% is payable by the employee and 18.92% to 19.62% is payable by the employer. <sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </td> <td>20%<sup id="cite_ref-eu_6-2" class="reference"><a href="#cite_note-eu-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> (Reduced rates 9%)<sup id="cite_ref-euvat_7-1" class="reference"><a href="#cite_note-euvat-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><a href="/wiki/Croatia" title="Croatia">Croatia</a> </td> <td>18% (Reduced rate 10% for small business) </td> <td>15% to 35,4% (depending on the income and municipality) </td> <td>25% (Reduced rates 13% + 5%)(Reduced rates 9%)<sup id="cite_ref-euvat_7-2" class="reference"><a href="#cite_note-euvat-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><a href="/wiki/Cyprus" title="Cyprus">Cyprus</a> </td> <td>12.5% </td> <td>35% </td> <td>19% (Reduced rates 5% + 9%)(Reduced rates 9%)<sup id="cite_ref-euvat_7-3" class="reference"><a href="#cite_note-euvat-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><a href="/wiki/Czech_Republic" title="Czech Republic">Czech Republic</a> </td> <td>21% </td> <td>34% (15% or 23% tax, 4,5% health insurance, 6,5% social security) + additional payments by employer (11,5% healthcare, 24,8% social security) </td> <td>21% (reduced rate 12%)<sup id="cite_ref-eu_6-3" class="reference"><a href="#cite_note-eu-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><a href="/wiki/Denmark" title="Denmark">Denmark</a> </td> <td>22% </td> <td>56% (avg commune) (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) </td> <td>25% (reduced rate 0% on transportation of passengers and newspapers normally published at a rate of more than one issue per month)<sup id="cite_ref-eu_6-4" class="reference"><a href="#cite_note-eu-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><a href="/wiki/Estonia" title="Estonia">Estonia</a> </td> <td>0% on undistributed profits. 20% CIT on distributed profit. 14% on regular distribution.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> </td> <td>57.8% (20% income tax + 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 </td> <td>22% (reduced rate 9%)<sup id="cite_ref-eu_6-5" class="reference"><a href="#cite_note-eu-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><a href="/wiki/Finland" title="Finland">Finland</a> </td> <td>20% </td> <td>67% to 25% depending on the net income and municipality, including 7.8%<sup id="cite_ref-Finland_STM_17-0" class="reference"><a href="#cite_note-Finland_STM-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-auto_18-0" class="reference"><a href="#cite_note-auto-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-auto1_19-0" class="reference"><a href="#cite_note-auto1-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> social insurance fees, employee unemployment payment and employer unemployment payment, which is on average 18% (2018).<sup id="cite_ref-Finland_STM_17-1" class="reference"><a href="#cite_note-Finland_STM-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> </td> <td>25.5%<sup id="cite_ref-eu_6-6" class="reference"><a href="#cite_note-eu-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> (reduced rate of 14% for groceries and restaurants, 10% for books, medicine, transport of passengers and some others) </td></tr> <tr> <td><a href="/wiki/France" title="France">France</a> </td> <td>30% (including social contributions) after 2018 ('PFU'), before: 33.3% (36.6% above €3.5M, 15% below €38k)<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> </td> <td>49% (45% +4% for annual incomes above €250,000 for single taxpayers or above €500,000 for married couples) <sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> + social security and social contribution taxes at various rates, for example 17,2 % for capital gains, interests and dividends. </td> <td>20% (reduced rate of 10%, 5.5%, 2.1% and 0% for specific cases like some food, transportation, cultural goods, etc.)<sup id="cite_ref-eu_6-7" class="reference"><a href="#cite_note-eu-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><a href="/wiki/Germany" title="Germany">Germany</a> </td> <td>22.825% (few small villages) to 32.925% (in Munich) depending on the municipality. This includes the 15% CIT, 5.5% solidarity surcharge plus the trade tax payable to the municipality. </td> <td>47.475% which includes 45% income tax and 5.5% solidarity surcharge based on the total tax bill for incomes above €256,304. The entry tax rate is 14% for incomes exceeding the basic annual threshold of €9,000. </td> <td>19% (reduced rate of 7% applies e.g. on sales of certain foods, books and magazines, flowers and transports)<sup id="cite_ref-eu_6-8" class="reference"><a href="#cite_note-eu-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><a href="/wiki/Georgia_(country)" title="Georgia (country)">Georgia</a> </td> <td>15% </td> <td> </td> <td>18% </td></tr> <tr> <td><a href="/wiki/Greece" title="Greece">Greece</a> </td> <td>24% </td> <td>65.67% (45% for >€40,000+ 7.5% Solidarity Tax for >€40000)+(26.95% Social Security for employees or up to 47.95% for private professionals) </td> <td>24%<sup id="cite_ref-eu_6-9" class="reference"><a href="#cite_note-eu-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> (Reduced rates 13% and 5%)<sup id="cite_ref-euvat_7-4" class="reference"><a href="#cite_note-euvat-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><a href="/wiki/Hungary" title="Hungary">Hungary</a> </td> <td>9% </td> <td>Total: 43.16% <p>Employee: 33.5% of gross salary (Employee expenses altogether of gross salary without children: 15% Income Tax (flat), Social Security: 10% Pension, 3% in cash + 4% in kind healthcare, 1.5% Labor Market contributions)<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup> </p><p>Employer: 17% in addition to gross salary (15.5% Social Tax, 1.5% Training Fund Contribution)<sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> </p> </td> <td>27%<sup id="cite_ref-eu_6-10" class="reference"><a href="#cite_note-eu-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> (Reduced rates 18% and 5%)<sup id="cite_ref-euvat_7-5" class="reference"><a href="#cite_note-euvat-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><a href="/wiki/Iceland" title="Iceland">Iceland</a> </td> <td>20%<sup id="cite_ref-invest-is_28-0" class="reference"><a href="#cite_note-invest-is-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> </td> <td>36.94% from 0 - 834.707 and 46.24% over 834.707 kr (2017)<sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup> </td> <td>24% (12% reduced rate)<sup id="cite_ref-invest-is_28-1" class="reference"><a href="#cite_note-invest-is-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><a href="/wiki/Republic_of_Ireland" title="Republic of Ireland">Ireland</a> </td> <td>12.5% for trading income <p>25% for non-trading income </p> </td> <td>40% over €40,000 for single, €49,000 for married taxpayers.Plus USC(Universal Social Charge)4.5% on income up to €70,044 and 8% on balance. Social insurance 4% </td> <td>23% <sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><a href="/wiki/Isle_of_Man" title="Isle of Man">Isle of Man</a> </td> <td>0%<sup id="cite_ref-:0_31-0" class="reference"><a href="#cite_note-:0-31"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup> </td> <td>20% plus national insurance of under 12.8%<sup id="cite_ref-:0_31-1" class="reference"><a href="#cite_note-:0-31"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup> </td> <td>Same as United Kingdom (see below)<sup id="cite_ref-32" class="reference"><a href="#cite_note-32"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><a href="/wiki/Italy" title="Italy">Italy</a> </td> <td>27.9% (24% plus 3.9% municipal) </td> <td>45.83% (43% maximum income tax + 2.03% regional income tax + 0.8% municipal income tax)<sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> </td> <td>22%<sup id="cite_ref-eu_6-11" class="reference"><a href="#cite_note-eu-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> (Reduced rates 10%, 5%, 4%)<sup id="cite_ref-euvat_7-6" class="reference"><a href="#cite_note-euvat-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><a href="/wiki/Latvia" title="Latvia">Latvia</a> </td> <td>20% CIT on distributed profit. 0% on undistributed profits. 15% on small businesses<sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup> </td> <td>20%(income tax)<a rel="nofollow" class="external autonumber" href="https://fm.gov.lv/lv/sadalas/nodoklu_politika/nodoklu_un_nodevu_sistema_latvija/iedzivotaju_ienakuma_nodoklis/">[1]</a> 35.09%(social insurance)<sup id="cite_ref-35" class="reference"><a href="#cite_note-35"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup> Total up to 55.09% </td> <td>21% (reduced rates 12% and 0%)<sup id="cite_ref-36" class="reference"><a href="#cite_note-36"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><a href="/wiki/Liechtenstein" title="Liechtenstein">Liechtenstein</a> </td> <td>12.5% <sup id="cite_ref-37" class="reference"><a href="#cite_note-37"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup> </td> <td>28% (max. 8% national and 20% municipal income tax) plus 4% of the taxpayer's net worth is subject to the same rate as wealth tax. 0% on capital gains. </td> <td>8% / 2.5% (till 31.12.2017)<br /> <p>7.7% / 2.5% (from 01.01.2018)<sup id="cite_ref-38" class="reference"><a href="#cite_note-38"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup> </p> </td></tr> <tr> <td><a href="/wiki/Lithuania" title="Lithuania">Lithuania</a> </td> <td>15% (5% for small businesses)<sup id="cite_ref-39" class="reference"><a href="#cite_note-39"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup> </td> <td>44.27% (effective tax rates: 34.27% social insurance (nominally it is 1.77% payable by employer + 19.5% payable by employee + from 1.8% to 3% optional accumulation of pence), 20% income </td> <td>21% (Reduced rates 5%, 9%)<sup id="cite_ref-euvat_7-7" class="reference"><a href="#cite_note-euvat-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><a href="/wiki/Luxembourg" title="Luxembourg">Luxembourg</a> </td> <td>24.94% (commercial activity); 5.718% on intellectual property income, royalties. </td> <td>45.78% (42% income tax + 9% solidarity surcharge calculated on the income tax)<sup id="cite_ref-40" class="reference"><a href="#cite_note-40"><span class="cite-bracket">[</span>40<span class="cite-bracket">]</span></a></sup> </td> <td>17%<sup id="cite_ref-eu_6-12" class="reference"><a href="#cite_note-eu-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> (Reduced rates 3%, 8%, 14%)<sup id="cite_ref-euvat_7-8" class="reference"><a href="#cite_note-euvat-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><a href="/wiki/Republic_of_Macedonia" class="mw-redirect" title="Republic of Macedonia">North Macedonia</a><sup id="cite_ref-41" class="reference"><a href="#cite_note-41"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup> </td> <td>10% </td> <td>37% <sup id="cite_ref-42" class="reference"><a href="#cite_note-42"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup> (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%) </td> <td>18% </td></tr> <tr> <td><a href="/wiki/Malta" title="Malta">Malta</a> </td> <td>35% (6/7 or 5/7 tax refunds gives an effective rate of 5% or 10% for most companies<sup id="cite_ref-43" class="reference"><a href="#cite_note-43"><span class="cite-bracket">[</span>43<span class="cite-bracket">]</span></a></sup>) </td> <td>35% (additional 10% by the employee for social security contributions, i.e. health insurance, pension and education); and additional 10% by the employer for various social security contributions) </td> <td>18%<sup id="cite_ref-eu_6-13" class="reference"><a href="#cite_note-eu-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> (Reduced rates 5%, 7% and 0% for life necessities – groceries, water, prescription medications, medical equipment and supplies, public transport, children's education fees) <sup id="cite_ref-euvat_7-9" class="reference"><a href="#cite_note-euvat-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><a href="/wiki/Monaco" title="Monaco">Monaco</a> </td> <td>0% (>75% revenue within Monaco) or 33.33%<sup id="cite_ref-taxation-monaco_44-0" class="reference"><a href="#cite_note-taxation-monaco-44"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><a href="/wiki/Moldova" title="Moldova">Moldova</a> </td> <td>12% or 7% for IT businesses <sup id="cite_ref-Moldova_CIT_45-0" class="reference"><a href="#cite_note-Moldova_CIT-45"><span class="cite-bracket">[</span>45<span class="cite-bracket">]</span></a></sup> </td> <td> </td> <td> </td></tr> <tr> <td><a href="/wiki/Montenegro" title="Montenegro">Montenegro</a> </td> <td>9%<sup id="cite_ref-deloitte-montenegro_46-0" class="reference"><a href="#cite_note-deloitte-montenegro-46"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup> </td> <td>12.65% (11% income tax + 15% of the income tax bill to the municipality)<sup id="cite_ref-deloitte-montenegro_46-1" class="reference"><a href="#cite_note-deloitte-montenegro-46"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup> </td> <td>21%<sup id="cite_ref-deloitte-montenegro_46-2" class="reference"><a href="#cite_note-deloitte-montenegro-46"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><a href="/wiki/Netherlands" title="Netherlands">Netherlands</a> </td> <td>19% for the first €200.000 of profit, 25,8% for the rest.<sup id="cite_ref-47" class="reference"><a href="#cite_note-47"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup> </td> <td>49.5%<sup id="cite_ref-48" class="reference"><a href="#cite_note-48"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup> (excluding income dependent bracket discount for incomes up to €98.604<sup id="cite_ref-49" class="reference"><a href="#cite_note-49"><span class="cite-bracket">[</span>49<span class="cite-bracket">]</span></a></sup>) </td> <td>21%<sup id="cite_ref-50" class="reference"><a href="#cite_note-50"><span class="cite-bracket">[</span>50<span class="cite-bracket">]</span></a></sup> (reduced rate of 9% and 0% for some goods and services) </td></tr> <tr> <td><a href="/wiki/Norway" title="Norway">Norway</a><sup id="cite_ref-51" class="reference"><a href="#cite_note-51"><span class="cite-bracket">[</span>51<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-52" class="reference"><a href="#cite_note-52"><span class="cite-bracket">[</span>52<span class="cite-bracket">]</span></a></sup> </td> <td>22%<sup id="cite_ref-53" class="reference"><a href="#cite_note-53"><span class="cite-bracket">[</span>53<span class="cite-bracket">]</span></a></sup> </td> <td>46.4% (53.0% including 14.1% social security contribution by employer. All taxes include 8.2% pension fund payments). </td> <td>25% (reduced rate of 15% for groceries, and 10% for transport and culture.) </td></tr> <tr> <td><a href="/wiki/Poland" title="Poland">Poland</a> </td> <td>19% (Reduced rate 9% for small business since 01.01.2019) </td> <td>12% up to 120 000 PLN (from 1.07.2022) minus tax-reducing amount of 3600 PLN <p>32% above 120 000 PLN, with 10,800 PLN for the first 120 000 PLN + 32% of the excess over 120 000 PLN<sup id="cite_ref-54" class="reference"><a href="#cite_note-54"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup> </p><p>36% on the surplus above 1,000,000 PLN of total taxable income<sup id="cite_ref-55" class="reference"><a href="#cite_note-55"><span class="cite-bracket">[</span>55<span class="cite-bracket">]</span></a></sup> </p><p>Pension insurance: 9.76% of the salary base (half of the total 19.52%, with the other half paid by the employer). Disability insurance: 1.5% of the salary base (the remaining 6.5% is paid by the employer). Sickness insurance: 2.45% of the salary base, fully paid by the employee. Health insurance: 9% of the salary base, fully paid by the employee.<sup id="cite_ref-56" class="reference"><a href="#cite_note-56"><span class="cite-bracket">[</span>56<span class="cite-bracket">]</span></a></sup> </p><p>The annual assessment base for retirement and disability insurance contributions in a given calendar year may not exceed the amount corresponding to thirty times the forecasted average monthly salary in the national economy for that calendar year.<sup id="cite_ref-57" class="reference"><a href="#cite_note-57"><span class="cite-bracket">[</span>57<span class="cite-bracket">]</span></a></sup> In 2024, 234,720.00 PLN - the amount of the annual limit for the base.<sup id="cite_ref-58" class="reference"><a href="#cite_note-58"><span class="cite-bracket">[</span>58<span class="cite-bracket">]</span></a></sup> </p> </td> <td>23% (reduced rates of 5% and 8%)<sup id="cite_ref-eu_6-14" class="reference"><a href="#cite_note-eu-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><a href="/wiki/Portugal" title="Portugal">Portugal</a> </td> <td>21% + 3 to 9% depending on profit </td> <td>48% + 5% solidarity surcharge + 11% social security (paid by the employee) + 23,75% (social security paid by the company) </td> <td>23% (reduced rates 13% and 6%) </td></tr> <tr> <td><a href="/wiki/Romania" title="Romania">Romania</a> </td> <td>Revenue <€1m & at least one employee: 1% of all sales + 8% on dividends<br />Revenue >€1m or no employee: 16% on profit + 8% on dividends </td> <td>Employee: 41.5% [10% income tax (out of gross minus pension & health deductions), 25% pension contribution (out of gross), 10% health contribution (out of gross)] - Gross incomes below RON 3,600 benefit from personal deductions of up to RON 1,310 from taxable income.<br /> Employer: 2.25% (compulsory work insurance)<sup id="cite_ref-59" class="reference"><a href="#cite_note-59"><span class="cite-bracket">[</span>59<span class="cite-bracket">]</span></a></sup> </td> <td>19% (reduced rates of 9% and 5%)<sup id="cite_ref-60" class="reference"><a href="#cite_note-60"><span class="cite-bracket">[</span>60<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><a href="/wiki/Russia" title="Russia">Russia</a> </td> <td>20% </td> <td>43% (13.0% income tax, 22.0% mandatory pension fund contribution, 2.9% unemployment insurance, 5.1% mandatory universal health insurance)<sup id="cite_ref-61" class="reference"><a href="#cite_note-61"><span class="cite-bracket">[</span>61<span class="cite-bracket">]</span></a></sup> </td> <td>20% </td></tr> <tr> <td><a href="/wiki/Serbia" title="Serbia">Serbia</a> </td> <td>15% </td> <td>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%)),<sup id="cite_ref-62" class="reference"><a href="#cite_note-62"><span class="cite-bracket">[</span>62<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-63" class="reference"><a href="#cite_note-63"><span class="cite-bracket">[</span>63<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-64" class="reference"><a href="#cite_note-64"><span class="cite-bracket">[</span>64<span class="cite-bracket">]</span></a></sup> </td> <td>20% (10% reduced rate) </td></tr> <tr> <td><a href="/wiki/Slovakia" title="Slovakia">Slovakia</a> </td> <td>21% <sup id="cite_ref-65" class="reference"><a href="#cite_note-65"><span class="cite-bracket">[</span>65<span class="cite-bracket">]</span></a></sup> </td> <td>50% (income tax 19% + 25% for the part of annual income greater than €35,022.31; additional contributions at 4% mandatory health insurance by employee and 10% by employer, 9.4% Social Security by employee and 25.2% by employer) </td> <td>20%<sup id="cite_ref-eu_6-15" class="reference"><a href="#cite_note-eu-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> (10% reduced rate) </td></tr> <tr> <td><a href="/wiki/Slovenia" title="Slovenia">Slovenia</a><sup id="cite_ref-66" class="reference"><a href="#cite_note-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> </td> <td>19% </td> <td>50% </td> <td>22%<sup id="cite_ref-eu_6-16" class="reference"><a href="#cite_note-eu-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> (reduced rate 9.5%) – from 1 July 2013 </td></tr> <tr> <td><a href="/wiki/Spain" title="Spain">Spain</a> </td> <td>25% <p>4% in the Canary Islands <sup id="cite_ref-67" class="reference"><a href="#cite_note-67"><span class="cite-bracket">[</span>67<span class="cite-bracket">]</span></a></sup> </p> </td> <td>45% maximum Income tax rate. Not including employee contribution of 6.35% Social Security tax, 4.7% pension contribution tax, 1.55% unemployment tax, 0.1% worker training tax. Not including employer contribution of 23.6% Social security tax, 5.5% unemployment tax, 3.5% (or more) workers comp tax, worker training tax .06%, 0.2% FOGASA tax (employment tax in case of company bankruptcy). </td> <td>21%<sup id="cite_ref-eu_6-17" class="reference"><a href="#cite_note-eu-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> (reduced rates 10% and 4%) </td></tr> <tr> <td><a href="/wiki/Sweden" title="Sweden">Sweden</a> </td> <td>22% (21.4% 2019, 20.6% 2021) </td> <td>55.5%<sup id="cite_ref-68" class="reference"><a href="#cite_note-68"><span class="cite-bracket">[</span>68<span class="cite-bracket">]</span></a></sup> (Not including payroll taxes of 31.42%<sup id="cite_ref-69" class="reference"><a href="#cite_note-69"><span class="cite-bracket">[</span>69<span class="cite-bracket">]</span></a></sup>) </td> <td>25%<sup id="cite_ref-eu_6-18" class="reference"><a href="#cite_note-eu-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> (reduced rates 12% and 6%) </td></tr> <tr> <td><a href="/wiki/Switzerland" title="Switzerland">Switzerland</a> </td> <td>16.55% </td> <td>22.5% (Kanton Zug, Gemeinde Walchwil) to 46% (Kanton Geneve), average rate 34%. These taxes do not include social security that is private and not income based (e. ) <sup id="cite_ref-70" class="reference"><a href="#cite_note-70"><span class="cite-bracket">[</span>70<span class="cite-bracket">]</span></a></sup> </td> <td>8% / 2.5% (till 31.12.2017)<br /> <p>7.7% / 2.5% (from 01.01.2018 until 31.12.2023)<sup id="cite_ref-71" class="reference"><a href="#cite_note-71"><span class="cite-bracket">[</span>71<span class="cite-bracket">]</span></a></sup> <br /> 8.1% / 2.6% (from 01.01.2024)<sup id="cite_ref-72" class="reference"><a href="#cite_note-72"><span class="cite-bracket">[</span>72<span class="cite-bracket">]</span></a></sup> </p> </td></tr> <tr> <td><a href="/wiki/Ukraine" title="Ukraine">Ukraine</a> </td> <td>18% </td> <td>41.5% (Income tax 18%, military tax 1.5%, social contribution tax 22%<a rel="nofollow" class="external autonumber" href="https://taxsummaries.pwc.com/ukraine/individual/other-taxes">[2]</a>) </td> <td>20% </td></tr> <tr> <td><a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a> </td> <td>25% (19% for total profits of <£250,000) </td> <td>47% (45% income tax + 2% National Insurance). Not including Employer's National Insurance payroll tax of 13.8%. In Scotland, the top marginal rate is 49% (47% income tax + 2% NI). <p>For earnings between £100,000 - £125,140 employees pay the 40% higher rate income tax + removal of tax-free personal allowance + 2% NI (effectively a 67% marginal rate). </p><p>The top tax rate on dividend income is 39.35%. Capital gains top tax rates are 20% for securities and 28% on property gains. National Insurance is not charged on property income so it is only liable to Income Tax at 45% above £125,140. </p> </td> <td>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)<sup id="cite_ref-eu_6-19" class="reference"><a href="#cite_note-eu-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </td></tr></tbody></table> <div class="mw-heading mw-heading2"><h2 id="Per_country_information:_income_tax_bands">Per country information: income tax bands</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_rates_in_Europe&action=edit&section=3" title="Edit section: Per country information: income tax bands"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Austria">Austria</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_rates_in_Europe&action=edit&section=4" title="Edit section: Austria"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Austrian income taxation is determined by §33 of Austrian Income Tax Code (<i>Einkommensteuergesetz</i> - EStG) </p> <table class="wikitable"> <tbody><tr> <th>Annual Income [€] </th> <th>Taxation Rate [%] </th></tr> <tr> <td>0 - 12,816 </td> <td>0 </td></tr> <tr> <td>12,816 - 20,818 </td> <td>20 </td></tr> <tr> <td>20,818 - 34,513 </td> <td>30 </td></tr> <tr> <td>34,513 - 66,612 </td> <td>41 </td></tr> <tr> <td>66,612 - 99,266 </td> <td>48 </td></tr> <tr> <td>99,266 - 1,000,000 </td> <td>50 </td></tr> <tr> <td>>1,000,000 </td> <td>55 </td></tr></tbody></table> <p>Until the end of the year 2024 an additional tax (55%) will affect income of over 1 million €.<a rel="nofollow" class="external text" href="https://www.arbeitnehmer.at/steuern/lohnsteuer/#:~:text=Ein%20Einkommen%20von%2011.693%20bis,beträgt%20die%20Steuerlast%2048%20Porzent.">Source</a> </p><p><br /> </p> <div class="mw-heading mw-heading3"><h3 id="Belgium">Belgium</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_rates_in_Europe&action=edit&section=5" title="Edit section: Belgium"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><sup id="cite_ref-73" class="reference"><a href="#cite_note-73"><span class="cite-bracket">[</span>73<span class="cite-bracket">]</span></a></sup> </p> <table class="wikitable"> <tbody><tr> <th>Annual Income [€] </th> <th>Taxation Rate [%] </th></tr> <tr> <td>0 – 9050 </td> <td>0 </td></tr> <tr> <td>9050 – 22590 </td> <td>25 </td></tr> <tr> <td>22590 – 32950 </td> <td>40 </td></tr> <tr> <td>32950 – 50410 </td> <td>45 </td></tr> <tr> <td>>50410 </td> <td>50 </td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="Croatia">Croatia</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_rates_in_Europe&action=edit&section=6" title="Edit section: Croatia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Taxation in Croatia</a></div> <table class="wikitable"> <tbody><tr> <th>Annual income [€] </th> <th>Tax Rate </th></tr> <tr> <td>Less than 47,780.21 </td> <td>20 </td></tr> <tr> <td>More than 47,780.21 </td> <td>30 </td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="Denmark">Denmark</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_rates_in_Europe&action=edit&section=7" title="Edit section: Denmark"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Taxation in Denmark</a></div> <div class="mw-heading mw-heading3"><h3 id="Finland">Finland</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_rates_in_Europe&action=edit&section=8" title="Edit section: Finland"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Taxation in Finland</a></div> <p>The total Finnish income tax includes the income tax dependable on the net salary, employee unemployment payment, and employer unemployment payment.<sup id="cite_ref-auto_18-1" class="reference"><a href="#cite_note-auto-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-auto1_19-1" class="reference"><a href="#cite_note-auto1-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> The tax rate increases very progressively rapidly at 13 ke/year (from 25% to 48%) and at 29 ke/year to 55% and eventually reaches 67% at 83 ke/year, while little decreases at 127 ke/year to 65%. The middle-income person will get 44 euros from every 100 euros the employer puts on the work. The GP will then again get from every extra 100 euros that the employer puts on the work only 33 euros. Some sources do not include the employer unemployment payment, for instance Veronmaksajat -organisation.<sup id="cite_ref-74" class="reference"><a href="#cite_note-74"><span class="cite-bracket">[</span>74<span class="cite-bracket">]</span></a></sup> <sup id="cite_ref-75" class="reference"><a href="#cite_note-75"><span class="cite-bracket">[</span>75<span class="cite-bracket">]</span></a></sup> </p> <table class="wikitable"> <tbody><tr> <th>Annual income at </th> <th>Tax rate (including employer unemployment payment) </th></tr> <tr> <td>€13,000 </td> <td>25% </td></tr> <tr> <td>€33,000 </td> <td>57% </td></tr> <tr> <td>€47,000 </td> <td>60% </td></tr> <tr> <td>€83,000 </td> <td>67% </td></tr> <tr> <td>€94,000 </td> <td>66% </td></tr> <tr> <td>€127,000 </td> <td>65% </td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="France">France</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_rates_in_Europe&action=edit&section=9" title="Edit section: France"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Taxation_in_France#List_of_taxes" title="Taxation in France">Taxation in France § List of taxes</a></div> <p>Income tax in France depends on the number of people in the household. The taxable income is divided by the number of persons belonging to the household. Each adult counts as one person while the first two children count as half each. From the third child onwards each child counts as one person. Therefore, a household comprising 2 adults and 3 children is considered to be a household of 4 persons for tax purposes. </p><p>The rates below do not include the 17% social security contributions. </p> <table class="wikitable"> <tbody><tr> <th>Annual income above </th> <th>Annual income below </th> <th>Tax rate<sup id="cite_ref-76" class="reference"><a href="#cite_note-76"><span class="cite-bracket">[</span>76<span class="cite-bracket">]</span></a></sup> </th></tr> <tr> <td>€0 </td> <td>€5,963 </td> <td>0% </td></tr> <tr> <td>€5,963 </td> <td>€11,896 </td> <td>5.5% </td></tr> <tr> <td>€11,896 </td> <td>€26,420 </td> <td>14% </td></tr> <tr> <td>€26,420 </td> <td>€70,830 </td> <td>30% </td></tr> <tr> <td>€70,830 </td> <td>- </td> <td>41% </td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="Germany">Germany</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_rates_in_Europe&action=edit&section=10" title="Edit section: Germany"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Taxation_in_Germany#Income_tax_for_residents" title="Taxation in Germany">Taxation in Germany § Income tax for residents</a></div> <p>German income tax comprises 5 income tax bands, with the first two being based on a totally <a href="/wiki/Progressive_tax" title="Progressive tax">Progressive tax</a> rate and the rest being flat rate. Taxable income is derived after subtracting personal and child allowances from earned income. In addition a number of other deductions may be claimed by German taxpayers. </p> <ul><li>Personal allowance: €9,000 per adult</li> <li>Child allowance: €7,428 per child</li></ul> <table class="wikitable" style="text-align:center"> <tbody><tr> <th>Annual income above </th> <th>Annual income below </th> <th>Marginal tax rate 2018<sup id="cite_ref-77" class="reference"><a href="#cite_note-77"><span class="cite-bracket">[</span>77<span class="cite-bracket">]</span></a></sup> </th></tr> <tr> <td>€0 </td> <td>€9,000 </td> <td>0% </td></tr> <tr> <td>€9,000 </td> <td>€13,996 </td> <td>14% − 23.97% </td></tr> <tr> <td>€13,996 </td> <td>€54,949 </td> <td>23.97% − 42% </td></tr> <tr> <td>€54,949 </td> <td>€260,532 </td> <td>42% </td></tr> <tr> <td>€260,532 </td> <td>- </td> <td>45% </td></tr></tbody></table> <p>In Germany, married couples are taxed jointly. This means that the tax liability for the couple is twice the amount resulting from the tariff when inserting the average income of both spouses. Due to the progressive tariff, filing jointly uniformly reduces the total tax burden if spouses' incomes differ. </p> <div class="mw-heading mw-heading3"><h3 id="Italy">Italy</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_rates_in_Europe&action=edit&section=11" title="Edit section: Italy"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Taxation in Italy</a></div> <ul><li>Personal Allowance: €800 per adult<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="linked article cites a source but that source does not mention €800; we need a precise source for this (June 2014)">citation needed</span></a></i>]</sup></li> <li>Allowance per child: €1,120</li></ul> <table class="wikitable"> <tbody><tr> <th>Annual income Above </th> <th>Annual income below </th> <th>Tax rate<sup id="cite_ref-78" class="reference"><a href="#cite_note-78"><span class="cite-bracket">[</span>78<span class="cite-bracket">]</span></a></sup> </th></tr> <tr> <td>€0 </td> <td>€15,000 </td> <td>23% </td></tr> <tr> <td>€15,000 </td> <td>€28,000 </td> <td>27% </td></tr> <tr> <td>€28,000 </td> <td>€55,000 </td> <td>38% </td></tr> <tr> <td>€55,000 </td> <td>€75,000 </td> <td>41% </td></tr> <tr> <td>€75,000 </td> <td>- </td> <td>43% </td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="Netherlands">Netherlands</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_rates_in_Europe&action=edit&section=12" title="Edit section: Netherlands"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Income_tax_in_the_Netherlands#Progressive_tax_on_wages_etc._(box_1)" title="Income tax in the Netherlands">Income tax in the Netherlands § Progressive tax on wages etc. (box 1)</a></div> <p>Income tax in the Netherlands (Inkomstenbelasting, Box 1) and social security contributions are combined in one payroll tax. There are no personal tax-free allowances; however, there are personal and labor tax credits that reduce the amount of income tax paid. </p><p>Prior to 2020, the income tax was assessed within four brackets, which have been simplified to just three (effectively two) as of 2020. As of 2023, the income tax rates are:<sup id="cite_ref-79" class="reference"><a href="#cite_note-79"><span class="cite-bracket">[</span>79<span class="cite-bracket">]</span></a></sup> </p> <table class="wikitable"> <tbody><tr> <th>Annual income above </th> <th>Annual income below </th> <th>Tax rate (including employee social security) </th></tr> <tr> <td>€0 </td> <td>€73,031 </td> <td>36.93% </td></tr> <tr> <td>€73,031 </td> <td>- </td> <td>49.50%* </td></tr></tbody></table> <ul><li>Income-dependent deductions and tax credits apply to incomes up to €98,604.</li></ul> <div class="mw-heading mw-heading3"><h3 id="Portugal">Portugal</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_rates_in_Europe&action=edit&section=13" title="Edit section: Portugal"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div><p> Income tax in Portugal depends on a number of factors, including regional (different tax rates depending if you live in the mainland, the Azores or Madeira regions, marital status and number of dependents.<link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"></p><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Taxation in Portugal</a></div> <p>For simplification purposes, the following is a summary of the major tax brackets. </p> <table class="wikitable"> <tbody><tr> <th>Taxable Income </th> <th>Tax Rate (Mainland) </th> <th>Tax Rate (Madeira) </th> <th>Tax Rate (Azores) </th></tr> <tr> <td>Up to €7,091 </td> <td>14.5% </td> <td>11.6% </td> <td>10.15% </td></tr> <tr> <td>€7,091 and €10,700 </td> <td>23% </td> <td>20.7% </td> <td>17.25% </td></tr> <tr> <td>€10,700 and €20,261 </td> <td>28.5% </td> <td>26.5% </td> <td>21.38% </td></tr> <tr> <td>€20,261 and €25,000 </td> <td>35% </td> <td>33.75% </td> <td>28% </td></tr> <tr> <td>€25,000 and €36,856 </td> <td>37% </td> <td>35.87% </td> <td>29.6% </td></tr> <tr> <td>€36,856 and €80,640 </td> <td>45% </td> <td>44.95% </td> <td>36% </td></tr> <tr> <td>Above €80,640 </td> <td>48% </td> <td>48% </td> <td>38.4% </td></tr></tbody></table> <p>A solidarity additional tax of 2.5% is applied on income between €80,640 and €250,000. All income above €250,000 is taxed a further 5%. </p> <div class="mw-heading mw-heading3"><h3 id="Spain">Spain</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_rates_in_Europe&action=edit&section=14" title="Edit section: Spain"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Spanish income tax includes a personal tax free allowance and an allowance per child. In 2012 a special temporary surcharge was introduced as part of austerity measures to balance the budget. The personal allowance currently stands at €5,151. </p> <ul><li>1st child €1,836</li> <li>2nd child €2,040</li> <li>3rd child €3,672</li> <li>4th & subs €4,182</li></ul> <table class="wikitable"> <tbody><tr> <th>Annual income above </th> <th>Annual income below </th> <th>Tax rate (excluding temporary surcharge) </th> <th>Tax rate (including temporary surcharge)<sup id="cite_ref-80" class="reference"><a href="#cite_note-80"><span class="cite-bracket">[</span>80<span class="cite-bracket">]</span></a></sup> </th></tr> <tr> <td>€0 </td> <td>€5,150 </td> <td>0% </td> <td>0% </td></tr> <tr> <td>€5,150 </td> <td>€17,707.20 </td> <td>24% </td> <td>24.75% </td></tr> <tr> <td>€17,707.20 </td> <td>€33,007.20 </td> <td>28% </td> <td>30% </td></tr> <tr> <td>€33,007.20 </td> <td>€53,407.20 </td> <td>37% </td> <td>40% </td></tr> <tr> <td>€53,407.20 </td> <td>€120,000.20 </td> <td>43% </td> <td>47% </td></tr> <tr> <td>€120,000.20 </td> <td>€175,000.20 </td> <td>44% </td> <td>49% </td></tr> <tr> <td>€175,000.20 </td> <td>€300,000.20 </td> <td>45% </td> <td>51% </td></tr> <tr> <td>€300,000.20 </td> <td>- </td> <td>47% </td> <td>52% </td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="United_Kingdom">United Kingdom</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_rates_in_Europe&action=edit&section=15" title="Edit section: United Kingdom"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Taxation_in_the_United_Kingdom#Personal_taxes" title="Taxation in the United Kingdom">Taxation in the United Kingdom § Personal taxes</a></div> <p>Income tax for the United Kingdom is based on 2023/24 tax bands. The current tax free threshold on earnings is £12,570. The relief is tapered by £1 for every £2 earned over £100,000, resulting in an effective 60% tax rate for incomes between £100,000 and £125,140. </p> <table class="wikitable"> <tbody><tr> <th colspan="2">Annual income </th> <th rowspan="2">Tax rate<sup id="cite_ref-81" class="reference"><a href="#cite_note-81"><span class="cite-bracket">[</span>81<span class="cite-bracket">]</span></a></sup> </th></tr> <tr> <th>Above </th> <th>Up to </th></tr> <tr> <td>£0 </td> <td>£12,570 </td> <td>0% </td></tr> <tr> <td>£12,570 </td> <td>£50,270 </td> <td>20% </td></tr> <tr> <td>£50,270 </td> <td>£125,140 </td> <td>40% </td></tr> <tr> <td>£125,140 </td> <td>— </td> <td>45% </td></tr></tbody></table> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_rates_in_Europe&action=edit&section=16" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/List_of_countries_by_tax_revenue_as_percentage_of_GDP" class="mw-redirect" title="List of countries by tax revenue as percentage of GDP">List of countries by tax revenue as percentage of GDP</a></li> <li><a href="/wiki/Value_added_tax#Tax_rates" class="mw-redirect" title="Value added tax">VAT rates</a></li> <li><a href="/wiki/Tax_Freedom_Day" title="Tax Freedom Day">Tax Freedom Day</a></li> <li><a href="/wiki/Tax_haven" title="Tax haven">Tax haven</a></li> <li><a href="/wiki/Tax_rates_around_the_world" class="mw-redirect" title="Tax rates around the world">Tax rates around the world</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_rates_in_Europe&action=edit&section=17" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-columns references-column-width" style="column-width: 30em;"> <ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription 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Retrieved <span class="nowrap">2018-03-23</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.gov.im&rft.atitle=Isle+of+Man+Government+-+VAT+rates&rft_id=https%3A%2F%2Fwww.gov.im%2Fcategories%2Ftax-vat-and-your-money%2Fcustoms-and-excise%2Ftechnical-information-vat-duty-and-interest-rates%2Fvat-rates%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+rates+in+Europe" class="Z3988"></span></span> </li> <li id="cite_note-33"><span class="mw-cite-backlink"><b><a href="#cite_ref-33">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.agenziaentrate.gov.it/portale/web/guest/imposta-sul-reddito-delle-persone-fisiche-irpef-/aliquote-e-calcolo-dell-irpef">"Schede - Imposta sul reddito delle persone fisiche (Irpef) - Aliquote e calcolo dell'Irpef - Agenzia delle Entrate"</a>. <i>www.agenziaentrate.gov.it</i> (in Italian)<span class="reference-accessdate">. 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Retrieved <span class="nowrap">2018-02-27</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=fm.gov.lv&rft.atitle=Tax+system+in+Latvia&rft.date=2018-01-17&rft_id=https%3A%2F%2Fwww.vsaa.gov.lv%2Fen%2Fservices%2Ffor-employees%2Fcontributions%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+rates+in+Europe" class="Z3988"></span></span> </li> <li id="cite_note-36"><span class="mw-cite-backlink"><b><a href="#cite_ref-36">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="http://likumi.lv/doc.php?id=253451#p-452754">"41.pants. Piemērojamās nodokļa likmes"</a> (in Latvian). <a href="/wiki/Likumi.lv" class="mw-redirect" title="Likumi.lv">likumi.lv</a>. 14 December 2012<span class="reference-accessdate">. Retrieved <span class="nowrap">28 December</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=41.pants.+Piem%C4%93rojam%C4%81s+nodok%C4%BCa+likmes&rft.pub=likumi.lv&rft.date=2012-12-14&rft_id=http%3A%2F%2Flikumi.lv%2Fdoc.php%3Fid%3D253451%23p-452754&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+rates+in+Europe" class="Z3988"></span></span> </li> <li id="cite_note-37"><span class="mw-cite-backlink"><b><a href="#cite_ref-37">^</a></b></span> <span class="reference-text">(The reduced corporate tax rate of 2.5% on Intellectual Property in Liechtenstein was abolished in 2017, with a phase out period for the old regime until 2020.)</span> </li> <li id="cite_note-38"><span class="mw-cite-backlink"><b><a href="#cite_ref-38">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gesetze.li/konso/suche">"Suche - Konsolidiertes Recht - Lilex - Gesetzesdatenbank des Fürstentum Liechtenstein"</a>. <i>www.gesetze.li</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.gesetze.li&rft.atitle=Suche+-+Konsolidiertes+Recht+-+Lilex+-+Gesetzesdatenbank+des+F%C3%BCrstentum+Liechtenstein&rft_id=https%3A%2F%2Fwww.gesetze.li%2Fkonso%2Fsuche&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+rates+in+Europe" class="Z3988"></span></span> </li> <li id="cite_note-39"><span class="mw-cite-backlink"><b><a href="#cite_ref-39">^</a></b></span> <span class="reference-text">called correspondingly UAB «mažoji bendrija», with up to 10 employees and up to €300,000 income <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://e-seimas.lrs.lt/portal/legalActPrint/lt?jfwid=-2y4hh04nt&documentId=1375cd60a50f11e8aa33fe8f0fea665f&category=TAD">"REPUBLIC OF LITHUANIA LAW ON CORPORATE INCOME TAX"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=REPUBLIC+OF+LITHUANIA+LAW+ON+CORPORATE+INCOME+TAX&rft_id=https%3A%2F%2Fe-seimas.lrs.lt%2Fportal%2FlegalActPrint%2Flt%3Fjfwid%3D-2y4hh04nt%26documentId%3D1375cd60a50f11e8aa33fe8f0fea665f%26category%3DTAD&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+rates+in+Europe" class="Z3988"></span></span> </li> <li id="cite_note-40"><span class="mw-cite-backlink"><b><a href="#cite_ref-40">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20141114101859/http://epp.eurostat.ec.europa.eu/cache/ITY_OFFPUB/KS-DU-13-001/EN/KS-DU-13-001-EN.PDF">"Taxation trends in the European Union"</a> <span class="cs1-format">(PDF)</span>. Archived from <a rel="nofollow" class="external text" href="http://epp.eurostat.ec.europa.eu/cache/ITY_OFFPUB/KS-DU-13-001/EN/KS-DU-13-001-EN.PDF">the original</a> <span class="cs1-format">(PDF)</span> on 2014-11-14<span class="reference-accessdate">. Retrieved <span class="nowrap">2014-06-27</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Taxation+trends+in+the+European+Union&rft_id=http%3A%2F%2Fepp.eurostat.ec.europa.eu%2Fcache%2FITY_OFFPUB%2FKS-DU-13-001%2FEN%2FKS-DU-13-001-EN.PDF&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+rates+in+Europe" class="Z3988"></span></span> </li> <li id="cite_note-41"><span class="mw-cite-backlink"><b><a href="#cite_ref-41">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://investinmacedonia.com/Default.aspx?item=menu&itemid=705&themeid=313">"Invest in Macedonia - Taxes and Rates"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Invest+in+Macedonia+-+Taxes+and+Rates&rft_id=http%3A%2F%2Finvestinmacedonia.com%2FDefault.aspx%3Fitem%3Dmenu%26itemid%3D705%26themeid%3D313&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+rates+in+Europe" class="Z3988"></span></span> </li> <li id="cite_note-42"><span class="mw-cite-backlink"><b><a href="#cite_ref-42">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.ujp.gov.mk/mk/javnost/soopstenija/pogledni/356">"Macedonia's income taxes (in Macedonia)"</a>. Public Revenue Office, Macedonia. 2013<span class="reference-accessdate">. Retrieved <span class="nowrap">2014-09-15</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Macedonia%27s+income+taxes+%28in+Macedonia%29&rft.pub=Public+Revenue+Office%2C+Macedonia&rft.date=2013&rft_id=http%3A%2F%2Fwww.ujp.gov.mk%2Fmk%2Fjavnost%2Fsoopstenija%2Fpogledni%2F356&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+rates+in+Europe" class="Z3988"></span></span> </li> <li id="cite_note-43"><span class="mw-cite-backlink"><b><a href="#cite_ref-43">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20140314013438/http://www.rsmmalta.com.mt/taxation-of-companies.aspx">"RSM Malta - Taxation of Companies"</a>. Archived from <a rel="nofollow" class="external text" href="http://www.rsmmalta.com.mt/taxation-of-companies.aspx">the original</a> on 2014-03-14<span class="reference-accessdate">. Retrieved <span class="nowrap">2014-03-13</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=RSM+Malta+-+Taxation+of+Companies&rft_id=http%3A%2F%2Fwww.rsmmalta.com.mt%2Ftaxation-of-companies.aspx&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+rates+in+Europe" class="Z3988"></span></span> </li> <li id="cite_note-taxation-monaco-44"><span class="mw-cite-backlink"><b><a href="#cite_ref-taxation-monaco_44-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://en.service-public-entreprises.gouv.mc/Tax/Other-taxes-and-duties/Taxes-on-profits/Corporate-income-tax">"Corporate income tax / Taxes on profits / Other taxes and duties / Tax / Public Services for Businesses- Monaco"</a>. <i>en.service-public-entreprises.gouv.mc</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=en.service-public-entreprises.gouv.mc&rft.atitle=Corporate+income+tax+%2F+Taxes+on+profits+%2F+Other+taxes+and+duties+%2F+Tax+%2F+Public+Services+for+Businesses-+Monaco&rft_id=https%3A%2F%2Fen.service-public-entreprises.gouv.mc%2FTax%2FOther-taxes-and-duties%2FTaxes-on-profits%2FCorporate-income-tax&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+rates+in+Europe" class="Z3988"></span></span> </li> <li id="cite_note-Moldova_CIT-45"><span class="mw-cite-backlink"><b><a href="#cite_ref-Moldova_CIT_45-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://incorpore.md/en/low-corporate-tax-in-europe-moldova-s-7-single-tax/">"Corporate income tax / Taxes on profits / Other taxes and duties / Tax / Public Services for Businesses- Monaco"</a>. <i>incorpore.md</i>. 3 December 2023.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=incorpore.md&rft.atitle=Corporate+income+tax+%2F+Taxes+on+profits+%2F+Other+taxes+and+duties+%2F+Tax+%2F+Public+Services+for+Businesses-+Monaco&rft.date=2023-12-03&rft_id=https%3A%2F%2Fincorpore.md%2Fen%2Flow-corporate-tax-in-europe-moldova-s-7-single-tax%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+rates+in+Europe" class="Z3988"></span></span> </li> <li id="cite_note-deloitte-montenegro-46"><span class="mw-cite-backlink">^ <a href="#cite_ref-deloitte-montenegro_46-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-deloitte-montenegro_46-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-deloitte-montenegro_46-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20131206092506/http://www.mipa.co.me/userfiles/file/Tax_highlight_2010_Montengro.pdf">"Montenegro Highlights"</a> <span class="cs1-format">(PDF)</span>. Archived from <a rel="nofollow" class="external text" href="http://www.mipa.co.me/userfiles/file/Tax_highlight_2010_Montengro.pdf">the original</a> <span class="cs1-format">(PDF)</span> on 2013-12-06<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-07-11</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Montenegro+Highlights&rft_id=http%3A%2F%2Fwww.mipa.co.me%2Fuserfiles%2Ffile%2FTax_highlight_2010_Montengro.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+rates+in+Europe" class="Z3988"></span></span> </li> <li id="cite_note-47"><span class="mw-cite-backlink"><b><a href="#cite_ref-47">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/vennootschapsbelasting/veranderingen-vennootschapsbelasting-2023/tarief-2023">"Dutch Tax Administration"</a>. 28 March 2023.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Dutch+Tax+Administration&rft.date=2023-03-28&rft_id=https%3A%2F%2Fwww.belastingdienst.nl%2Fwps%2Fwcm%2Fconnect%2Fbldcontentnl%2Fbelastingdienst%2Fzakelijk%2Fwinst%2Fvennootschapsbelasting%2Fveranderingen-vennootschapsbelasting-2023%2Ftarief-2023&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+rates+in+Europe" class="Z3988"></span></span> </li> <li id="cite_note-48"><span class="mw-cite-backlink"><b><a href="#cite_ref-48">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/boxen_en_tarieven/overzicht_tarieven_en_schijven/u-hebt-in-2020-nog-niet-aow-leeftijd">"U hebt in 2020 de AOW-leeftijd nog niet bereikt"</a>. <i>www.belastingdienst.nl</i> (in Dutch).</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.belastingdienst.nl&rft.atitle=U+hebt+in+2020+de+AOW-leeftijd+nog+niet+bereikt&rft_id=https%3A%2F%2Fwww.belastingdienst.nl%2Fwps%2Fwcm%2Fconnect%2Fbldcontentnl%2Fbelastingdienst%2Fprive%2Finkomstenbelasting%2Fheffingskortingen_boxen_tarieven%2Fboxen_en_tarieven%2Foverzicht_tarieven_en_schijven%2Fu-hebt-in-2020-nog-niet-aow-leeftijd&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+rates+in+Europe" class="Z3988"></span></span> </li> <li id="cite_note-49"><span class="mw-cite-backlink"><b><a href="#cite_ref-49">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/heffingskortingen/arbeidskorting/tabel-arbeidskorting-2020">"Tabel arbeidskorting 2020"</a>. <i>www.belastingdienst.nl</i> (in Dutch).</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.belastingdienst.nl&rft.atitle=Tabel+arbeidskorting+2020&rft_id=https%3A%2F%2Fwww.belastingdienst.nl%2Fwps%2Fwcm%2Fconnect%2Fbldcontentnl%2Fbelastingdienst%2Fprive%2Finkomstenbelasting%2Fheffingskortingen_boxen_tarieven%2Fheffingskortingen%2Farbeidskorting%2Ftabel-arbeidskorting-2020&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+rates+in+Europe" class="Z3988"></span></span> </li> <li id="cite_note-50"><span class="mw-cite-backlink"><b><a href="#cite_ref-50">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/calculating_vat/vat_tariffs">"VAT tariffs"</a>. <i>www.belastingdienst.nl</i> (in Dutch).</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.belastingdienst.nl&rft.atitle=VAT+tariffs&rft_id=https%3A%2F%2Fwww.belastingdienst.nl%2Fwps%2Fwcm%2Fconnect%2Fbldcontenten%2Fbelastingdienst%2Fbusiness%2Fvat%2Fvat_in_the_netherlands%2Fcalculating_vat%2Fvat_tariffs&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+rates+in+Europe" class="Z3988"></span></span> </li> <li id="cite_note-51"><span class="mw-cite-backlink"><b><a href="#cite_ref-51">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.regjeringen.no/en/dep/fin/Selected-topics/Economic-Policy/topics/The-Norwegian-tax-reform-2004-2006.html">"The Norwegian tax reform 2004-2006 – regjeringen.no"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=The+Norwegian+tax+reform+2004-2006+%E2%80%93+regjeringen.no&rft_id=http%3A%2F%2Fwww.regjeringen.no%2Fen%2Fdep%2Ffin%2FSelected-topics%2FEconomic-Policy%2Ftopics%2FThe-Norwegian-tax-reform-2004-2006.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+rates+in+Europe" class="Z3988"></span></span> </li> <li id="cite_note-52"><span class="mw-cite-backlink"><b><a href="#cite_ref-52">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.skatteetaten.no/Templates/Brosjyre.aspx?id=7160">"Skatteetaten – Guide to Value Added Tax in Norway"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Skatteetaten+%E2%80%93+Guide+to+Value+Added+Tax+in+Norway&rft_id=http%3A%2F%2Fwww.skatteetaten.no%2FTemplates%2FBrosjyre.aspx%3Fid%3D7160&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+rates+in+Europe" class="Z3988"></span></span> </li> <li id="cite_note-53"><span class="mw-cite-backlink"><b><a href="#cite_ref-53">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFFinansdepartementet2018" class="citation web cs1">Finansdepartementet (8 October 2018). <a rel="nofollow" class="external text" href="https://www.regjeringen.no/no/tema/okonomi-og-budsjett/skatter-og-avgifter/skattesatser-2019/id2614444/">"Skattesatser 2019"</a>. <i>Regjeringen.no</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Regjeringen.no&rft.atitle=Skattesatser+2019&rft.date=2018-10-08&rft.au=Finansdepartementet&rft_id=https%3A%2F%2Fwww.regjeringen.no%2Fno%2Ftema%2Fokonomi-og-budsjett%2Fskatter-og-avgifter%2Fskattesatser-2019%2Fid2614444%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+rates+in+Europe" class="Z3988"></span></span> </li> <li id="cite_note-54"><span class="mw-cite-backlink"><b><a href="#cite_ref-54">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPolish_Parliament_(Sejm)1991" class="citation web cs1 cs1-prop-foreign-lang-source">Polish Parliament (Sejm) (26 July 1991). <a rel="nofollow" class="external text" href="https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU19910800350/U/D19910350Lj.pdf">"Journal of Laws 1991 No. 80, item 350 – Act of 26 July 1991 on Personal Income Tax"</a> <span 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Internet System of Legal Acts<span class="reference-accessdate">. Retrieved <span class="nowrap">25 September</span> 2024</span>. <q>Article 27.1. Income tax, subject to Articles 29–30f, is levied on the taxable base according to the following tax scale: Taxable base in PLN: Tax amount: up to 120,000 PLN 12% minus a tax-reducing amount of 3,600 PLN; above 120,000 PLN 10,800 PLN plus 32% of the surplus above 120,000 PLN.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Journal+of+Laws+1991+No.+80%2C+item+350+%E2%80%93+Act+of+26+July+1991+on+Personal+Income+Tax&rft.pub=Internet+System+of+Legal+Acts&rft.date=1991-07-26&rft.au=Polish+Parliament+%28Sejm%29&rft_id=https%3A%2F%2Fisap.sejm.gov.pl%2Fisap.nsf%2Fdownload.xsp%2FWDU19910800350%2FU%2FD19910350Lj.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+rates+in+Europe" class="Z3988"></span></span> </li> <li id="cite_note-55"><span class="mw-cite-backlink"><b><a href="#cite_ref-55">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPolish_Parliament_(Sejm)1991" class="citation web cs1 cs1-prop-foreign-lang-source">Polish Parliament (Sejm) (26 July 1991). <a rel="nofollow" class="external text" href="https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU19910800350/U/D19910350Lj.pdf">"Journal of Laws 1991 No. 80, item 350 – Act of 26 July 1991 on Personal Income Tax"</a> <span class="cs1-format">(PDF)</span> (in Polish). 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href="/w/index.php?title=Tax_rates_in_Europe&action=edit&section=19" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a rel="nofollow" class="external text" href="http://www.taxfoundation.org/publications/show/78.html">The Tax Foundation</a></li> <li><a rel="nofollow" class="external text" href="http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/how_vat_works/rates/vat_rates_en.pdf">VAT Rates Applied in the Member States of the European Union</a>, 1 July 2013, European Commission</li> <li><a rel="nofollow" class="external text" href="http://ec.europa.eu/taxation_customs/taxation/excise_duties/index_en.htm">Excise duties on alcohol, tobacco and energy</a>, 1 July 2013, European Commission</li> <li><a rel="nofollow" class="external text" href="http://www.hmrc.gov.uk/rates/corp.htm">HM Revenue & Customs: Corporation Tax rates</a></li> <li><a rel="nofollow" class="external text" href="http://www.vatlive.com/vat-rates/european-vat-rates/eu-vat-rates/">European VAT Rates</a></li></ul> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output .navbox-subgroup{width:100%}.mw-parser-output .navbox-group,.mw-parser-output .navbox-title,.mw-parser-output .navbox-abovebelow{padding:0.25em 1em;line-height:1.5em;text-align:center}.mw-parser-output .navbox-group{white-space:nowrap;text-align:right}.mw-parser-output .navbox,.mw-parser-output .navbox-subgroup{background-color:#fdfdfd}.mw-parser-output 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template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation_in_Europe" title="Template talk:Taxation in Europe"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation_in_Europe" title="Special:EditPage/Template:Taxation in Europe"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Taxation_in_Europe" style="font-size:114%;margin:0 4em"><a href="/wiki/Tax" title="Tax">Taxation</a> in Europe</div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Sovereign states</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Andorra" title="Taxation in Andorra">Andorra</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Austria" title="Taxation in Austria">Austria</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/w/index.php?title=Taxation_in_Belarus&action=edit&redlink=1" class="new" title="Taxation in Belarus (page does not exist)">Belarus</a></li> <li><a href="/wiki/Taxation_in_Belgium" title="Taxation in Belgium">Belgium</a></li> <li><a href="/wiki/Taxation_in_Bosnia_and_Herzegovina" title="Taxation in Bosnia and Herzegovina">Bosnia and Herzegovina</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Cyprus" title="Taxation in Cyprus">Cyprus</a></li> <li><a href="/wiki/Taxation_in_the_Czech_Republic" title="Taxation in the Czech Republic">Czech Republic</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Estonia" title="Taxation in Estonia">Estonia</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Georgia_(country)" title="Taxation in Georgia (country)">Georgia</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hungary" title="Taxation in Hungary">Hungary</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li class="mw-empty-elt"></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Latvia" title="Taxation in Latvia">Latvia</a></li> <li><a href="/wiki/Taxation_in_Liechtenstein" class="mw-redirect" title="Taxation in Liechtenstein">Liechtenstein</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Luxembourg" title="Taxation in Luxembourg">Luxembourg</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/w/index.php?title=Taxation_in_Moldova&action=edit&redlink=1" class="new" title="Taxation in Moldova (page does not exist)">Moldova</a></li> <li><a href="/w/index.php?title=Taxation_in_Monaco&action=edit&redlink=1" class="new" title="Taxation in Monaco (page does not exist)">Monaco</a></li> <li><a href="/wiki/Taxation_in_Montenegro" class="mw-redirect" title="Taxation in Montenegro">Montenegro</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/w/index.php?title=Taxation_in_North_Macedonia&action=edit&redlink=1" class="new" title="Taxation in North Macedonia (page does not exist)">North Macedonia</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/w/index.php?title=Taxation_in_Romania&action=edit&redlink=1" class="new" title="Taxation in Romania (page does not exist)">Romania</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/w/index.php?title=Taxation_in_San_Marino&action=edit&redlink=1" class="new" title="Taxation in San Marino (page does not exist)">San Marino</a></li> <li><a href="/wiki/Taxation_in_Serbia" title="Taxation in Serbia">Serbia</a></li> <li><a href="/wiki/Taxation_in_Slovakia" title="Taxation in Slovakia">Slovakia</a></li> <li><a href="/w/index.php?title=Taxation_in_Slovenia&action=edit&redlink=1" class="new" title="Taxation in Slovenia (page does not exist)">Slovenia</a></li> <li><a href="/wiki/Taxation_in_Spain" title="Taxation in Spain">Spain</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Turkey" title="Taxation in Turkey">Turkey</a></li> <li><a href="/wiki/Taxation_in_Ukraine" title="Taxation in Ukraine">Ukraine</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">States with limited<br />recognition</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Taxation_in_Abkhazia&action=edit&redlink=1" class="new" title="Taxation in Abkhazia (page does not exist)">Abkhazia</a></li> <li><a href="/w/index.php?title=Taxation_in_Kosovo&action=edit&redlink=1" class="new" title="Taxation in Kosovo (page does not exist)">Kosovo</a></li> <li><a href="/w/index.php?title=Taxation_in_Northern_Cyprus&action=edit&redlink=1" class="new" title="Taxation in Northern Cyprus (page does not exist)">Northern Cyprus</a></li> <li><a href="/w/index.php?title=Taxation_in_South_Ossetia&action=edit&redlink=1" class="new" title="Taxation in South Ossetia (page does not exist)">South Ossetia</a></li> <li><a href="/w/index.php?title=Taxation_in_Transnistria&action=edit&redlink=1" class="new" title="Taxation in Transnistria (page does not exist)">Transnistria</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Other entities</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Taxation_in_the_European_Union" class="mw-redirect" title="Taxation in the European Union">European Union</a></li></ul> </div></td></tr></tbody></table></div>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Retrieved from "<a dir="ltr" href="https://en.wikipedia.org/w/index.php?title=Tax_rates_in_Europe&oldid=1252996739">https://en.wikipedia.org/w/index.php?title=Tax_rates_in_Europe&oldid=1252996739</a>"</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/Help:Category" title="Help:Category">Categories</a>: <ul><li><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">Taxation by country</a></li><li><a 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