Comparison
Corporate tax rates
The headline corporate income tax rate in each country. Some layer on local or regional taxes — check the notes and each profile for the full picture.
| Notes | ||
|---|---|---|
| Hungary | 9% | Lowest in the EU |
| Bulgaria | 10% | Flat rate |
| Ireland | 12.5% | On trading income |
| Cyprus | 15% | Raised from 12.5% for 2026 |
| Germany | 15.825% | 15% + solidarity surcharge |
| Luxembourg | 16% | Before surcharge & municipal tax |
| Romania | 16% | 1% micro-enterprise regime (< €100k) |
| Lithuania | 17% | 7% small companies · 0% first two years |
| Croatia | 18% | 10% for revenue up to €1m |
| Poland | 19% | 9% for small taxpayers |
| Portugal | 19% | 15% on first €50,000 (SMEs) |
| Finland | 20% | Flat rate |
| Latvia | 20% | 0% on retained profit · ~25% on net distribution |
| Sweden | 20.6% | Flat rate |
| Czechia | 21% | Raised from 19% in 2024 |
| Slovakia | 21% | 10% small · 24% large companies |
| Denmark | 22% | Flat rate |
| Estonia | 22% | 0% on retained profit · 22% on distribution |
| Greece | 22% | Flat rate |
| Slovenia | 22% | Temporary (base 19%), 2024–2028 |
| Austria | 23% | Flat rate since 2024 |
| Italy | 24% | Plus regional IRAP |
| Belgium | 25% | 20% on first €100,000 (small companies) |
| France | 25% | 15% on first €42,500 (SMEs) |
| Spain | 25% | 19–23% for smaller companies; 15% new |
| United Kingdom | 25% | 19% small-profits rate |
| Netherlands | 19% / 25.8% | 19% up to €200,000, 25.8% above |
| Malta | 35% | ~5% effective after refunds |