euroref › Corporate tax rate
Corporate tax rate across 34 European countries
Every figure names the official instrument it came from, the date it takes effect and the date we last checked it against that source. Where no single figure applies, we say so rather than publish one.
| Country | Corporate tax rate | In force from | Last verified | Source |
|---|---|---|---|---|
| Austria | 23 percent | 2024-01-01 | 2026-07-22 | Körperschaftsteuergesetz 1988 (KStG 1988), BGBl. Nr. 401/1988, § 22… |
| Belgium | 25 percent | 2020-01-01 | 2026-07-22 | SPF Finances / FOD Financiën, 'Déclaration à l'impôt des sociétés'… |
| Bulgaria | 10 percent | 2007-01-01 | 2026-07-24 | Закон за корпоративното подоходно облагане (ЗКПО), чл. 20: 'Данъчната… |
| Croatia | 18 percent | 2023-01-01 | 2026-07-30 | Zakon o porezu na dobit; Porezna uprava |
| Cyprus | 15 percent | 2026-01-01 | 2026-07-30 | Tax reform package amending Income Tax Law 118(I)/2002, approved by… |
| Czech Republic | 21 percent | 2024-01-01 | 2026-07-23 | Zákon č. 586/1992 Sb., o daních z příjmů, § 21 odst. 1 — sazba daně z… |
| Denmark | 22 percent | 2016-01-01 | 2026-07-22 | Selskabsskatteloven, jf. lovbekendtgørelse nr. 279 af 13. marts 2025… |
| Estonia | 22 percent of gross distribution (22/78 of net); 0% on retained profits | 2025-01-01 | 2026-08-05 | Estonian Tax and Customs Board (EMTA) — tax rates: distributed-profit… |
| Finland | 20 percent | 2014-01-01 | 2026-08-05 | Verohallinto (Finnish Tax Administration), 'Your tax handbook in… |
| France | 25 percent | 2022-01-01 | 2026-08-05 | Code général des impôts, art. 219-I (taux normal de l'impôt sur les… |
| Germany | 15 percent | 2008-01-01 | 2026-07-20 | Koerperschaftsteuergesetz (KStG) Section 23(1): 'Die… |
| Greece | 22 percent | 2021-01-01 | 2026-07-23 | Kodikas Forologias Eisodimatos (Income Tax Code), Law 4172/2013… |
| Hungary | 9 percent | 2017-01-01 | 2026-07-24 | Tao tv. — 1996. évi LXXXI. törvény a társasági adóról és az… |
| Iceland | 20 percent | 2011-01-01 | 2026-07-24 | Skatturinn — 'Álagningarseðill og forsendur 2026' (assessment notice… |
| Ireland | 12.5 percent | 2003-01-01 | 2026-07-22 | Taxes Consolidation Act 1997 (No. 39 of 1997), s. 21(1) — 12.5 per… |
| Italy | 24 percent | 2017-01-01 | 2026-07-20 | DPR 22 dicembre 1986, n. 917 (TUIR), art. 77 'Aliquota dell'imposta'… |
| Latvia | 20 percent of the taxable base, base divided by 0.8 (effective 25% of net distribution); 0% on retained profits | 2018-01-01 | 2026-07-30 | Uznemumu ienakuma nodokla likums Art. 3(1) ('Nodokla likme ir 20… |
| Lithuania | 17 percent | 2026-01-01 | 2026-07-30 | State Tax Inspectorate (VMI) — 'Apie pelno mokescio istatymo… |
| Luxembourg | 23.87 percent — aggregate for a company in Luxembourg City | 2025-01-01 | 2026-08-07 | ACD — Charge fiscale globale des collectivités: IRC 16% + majoration… |
| Malta | 35 percent | 2007-01-01 | 2026-07-30 | Income Tax Act, Cap. 123, read with the Income Tax Management Act… |
| Netherlands | 25.8 percent | 2022-01-01 | 2026-07-20 | Wet op de vennootschapsbelasting 1969, artikel 22 (tarief); rates for… |
| Norway | 22 percent | 2019-01-01 | 2026-07-31 | Skatteetaten — Rates: tax on general income (alminnelig inntekt) is… |
| Poland | 19 percent | 2004-01-01 | 2026-07-22 | Ustawa z dnia 15 lutego 1992 r. o podatku dochodowym od osob… |
| Portugal | 19 percent | 2026-01-01 | 2026-07-23 | Codigo do IRC, Artigo 87.o n.o 1 (taxa geral), na redacao dada pela… |
| Romania | 16 percent | 2016-01-01 | 2026-07-24 | Codul fiscal (Legea nr. 227/2015), Art. 17 - Cota de impozitare… |
| Serbia | 15 percent | 2013-01-01 | 2026-07-24 | Zakon o porezu na dobit pravnih lica, Deo peti (Poreska stopa), Član… |
| Slovakia | 21 percent | 2026-01-01 | 2026-08-07 | Act No. 595/2003 Coll. on Income Tax, § 15(b) — consolidated version… |
| Slovenia | 22 percent | 2024-01-01 | 2026-08-07 | Zakon o obnovi, razvoju in zagotavljanju finančnih sredstev (ZORZFS)… |
| Spain | 25 percent | 2016-01-01 | 2026-07-20 | Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, art… |
| Sweden | 20.6 percent | 2021-01-01 | 2026-07-22 | Inkomstskattelag (1999:1229), 65 kap. 10 § (statlig inkomstskatt för… |
| Switzerland | 8.5 percent | 1998-01-01 | 2026-07-23 | Bundesgesetz ueber die direkte Bundessteuer (DBG, SR 642.11), Art… |
| Türkiye | 25 percent | 2023-01-01 | 2026-07-24 | Gelir İdaresi Başkanlığı (GİB), 'Kurumlar Vergisi Oranları' — 2026 ve… |
| Ukraine | 18 percent | 2014-01-01 | 2026-07-24 | Податковий кодекс України № 2755-VI від 02.12.2010, пункт 136.1… |
| United Kingdom | 25 percent | 2023-04-01 | 2026-08-05 | Corporation Tax Act 2010, sections 3 and 18A-18N (small profits rate… |
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