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Tax at a Glance
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Corporation Tax-main rate
Corporation Tax-reduced rate
Capital Gains Tax
VAT - main rate
Real Estate Tax
Real Estate Transfer Tax
Capital/Stamp Duty on Shares
With-holding Taxes - Non Treaty - Dividends
With-holding Taxes - Non Treaty - Interest
With-holding Taxes - Non Treaty - Royalties
With-holding Taxes - Non Treaty Various - Fees
Uk
19%
-
20%
20%
-
0% - 15%
0.5%
-
20%
20%
-
Ireland
12.5%
0%
33%
23%
-
1% - 2%
1%
20%
20%
20%
-
Austria
25%
-
25%
20%
0.2% - 1%
3.5%
-
25%
-
20%
20%
Belgium
33.99%
6.8% - 31.93%
33.99%
21%
1.25% - 2.5%
0% - 12.5%
Max €800
30%
30%
30%
-
Brazil
15%
-
15-22.5%
17%-19%
0.3% - 1%
2% - 6%
-
-
15%
15%
-
Cyprus
12.5%
-
-
19%
-
3% - 8%
0.6%
-
-
5% - 10%
-
France
33.33%
15%
33.33%
20%
-
5.09%
3%
30%
-
33.33%
33.33%
Germany
15.825%
-
15.825%
19%
1.5% - 2.3%
3.5% - 6.5%
-
26.38%
26.38%
15.83%
-
Hong Kong
16.5%
-
-
-
-
0% - 15%
0.2%
-
-
4.95%
-
Italy
27.9%
-
27.9%
22%
0.76%
9% - 13%
€200 fixed
26%
26%
22.5%
-
Luxembourg
26.01%
5.2% - 22.08%
26.01%
17%
-
-
-
15%
-
-
-
Malta
35%
0% - 10%
35%
18%
-
8% - 10%
2%
-
-
-
-
Mexico
30%
-
30%
16%
-
2% - 4%
-
10%
4.9% - 21%
25% - 35%
25%
Netherlands
25%
5% - 20%
25%
21%
Variable
6%
-
15%
-
-
-
Portugal
21%
17%
21%
23%
0.3% - 0.8%
5% - 10%
Variable
25%
25%
25%
15% - 25%
Russia
20%
0 - 8.5%
-
7%
3% - 16%
Variable
0.2%
15%
20%
20%
-
Singapore
17%
0% - 8.5%
-
7%
3% - 16%
1% - 3%
0.20%
-
15%
10%
17%
Spain
25%
25%
28%
21%
0% - 1.3%
6% - 7%
1%
19%
19%
24%
24%
Switzerland
8.5%
-
8.5%
7.7%
-
1% - 3%
0% - 1%
35%
35%
-
-
UK
PDF
IRELAND
PDF
Austria
PDF
Belgium
PDF
Brazil
PDF
Cyprus
PDF
France
PDF
Germany
PDF
Hong Kong
PDF
Italy
PDF
Luxembourg
PDF
Malta
PDF
Mexico
PDF
Netherlands
PDF
Portugal
PDF
Russia
PDF
Singapore
PDF
Spain
PDF
Switzerland
PDF