euroref › Withholding tax rates
Withholding tax rates 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 | Withholding tax rates | In force from | Last verified | Source |
|---|---|---|---|---|
| Austria | no single figure — why | 2016-01-01 | 2026-08-10 | Einkommensteuergesetz 1988 (EStG 1988), consolidated in the RIS… |
| Belgium | no single figure — why | 2017-01-01 | 2026-08-10 | SPF Finances - Précompte mobilier: 'Le taux de base du précompte… |
| Bulgaria | no single figure — why | — | 2026-08-10 | ЗКПО art. 200: 'Данъчната ставка на данъка върху доходите по чл. 194… |
| Croatia | no single figure — why | 2023-10-12 | 2026-08-10 | Porezna uprava - Porez na dobit, section 'Porez po odbitku'… |
| Cyprus | no single figure — why | 2026-01-01 | 2026-08-11 | Ο περί Φορολογίας του Εισοδήματος Νόμος του 2002, 118(I)/2002… |
| Czech Republic | no single figure — why | 2013-01-01 | 2026-08-10 | Zákon č. 586/1992 Sb., o daních z příjmů, §36 odst. 1: 'Zvláštní… |
| Denmark | no single figure — why | 2025-01-01 | 2026-08-11 | Skattestyrelsen (skat.dk), 'Declaring and paying dividends and… |
| Estonia | no single figure — why | 2025-01-01 | 2026-08-10 | Estonian Tax and Customs Board (EMTA), 'Taxation of non-resident's… |
| Finland | no single figure — why | — | 2026-08-10 | Verohallinto (vero.fi), guidance 'Withholding tax at source on… |
| France | no single figure — why | 2022-01-01 | 2026-08-10 | Code général des impôts on Légifrance: art. 119 bis 2 (retenue à la… |
| Germany | no single figure — why | 2009-01-01 | 2026-08-10 | Einkommensteuergesetz (EStG), consolidated at gesetze-im-internet.de… |
| Greece | no single figure — why | 2020-01-01 | 2026-08-10 | Law 4172/2013 (Income Tax Code), article 64 par. 1, as codified: 'για… |
| Hungary | no single figure — why | 2016-01-01 | 2026-08-10 | 1995. évi CXVII. törvény a személyi jövedelemadóról (Szja tv.) 8. §… |
| Iceland | no single figure — why | 2025-01-01 | 2026-08-11 | Skatturinn, per-topic English pages: Non-resident - 'Dividends paid… |
| Ireland | no single figure — why | 2020-01-01 | 2026-08-10 | Taxes Consolidation Act 1997 on irishstatutebook.ie: s.172A/172B… |
| Italy | no single figure — why | 2014-07-01 | 2026-08-10 | DPR 600/1973 arts. 25, 26, 27 (testo vigente, Normattiva) read with… |
| Latvia | no single figure — why | 2018-01-01 | 2026-08-12 | Uzņēmumu ienākuma nodokļa likums (Enterprise Income Tax Law), Section… |
| Lithuania | no single figure — why | 2026-01-01 | 2026-08-14 | Lietuvos Respublikos pelno mokesčio įstatymas Nr. IX-675, current… |
| Luxembourg | no single figure — why | 2026-01-01 | 2026-08-10 | Loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenu… |
| Malta | no single figure — why | — | 2026-08-10 | Income Tax Act, Cap. 123 of the Laws of Malta: art. 12(1)(c)(i) -… |
| Netherlands | no single figure — why | 2024-01-01 | 2026-08-10 | Wet op de dividendbelasting 1965, art. 5 (wetten.overheid.nl… |
| Norway | no single figure — why | 2021-07-01 | 2026-08-10 | Skatteetaten, per-topic English pages: 'As a rule, Norwegian… |
| Poland | no single figure — why | 2022-01-01 | 2026-08-10 | Ustawa z dnia 15 lutego 1992 r. o podatku dochodowym od osob prawnych… |
| Portugal | no single figure — why | — | 2026-08-10 | Codigo do IRC, artigo 87.o n.o 4 (Autoridade Tributaria, texto… |
| Romania | no single figure — why | 2026-01-01 | 2026-08-10 | Legea 227/2015 privind Codul fiscal, art. 224 alin. (4): 'Impozitul… |
| Serbia | no single figure — why | 2018-04-01 | 2026-08-10 | Zakon o porezu na dobit pravnih lica ('Sl. glasnik RS', br. 25/2001… |
| Slovakia | no single figure — why | 2025-01-01 | 2026-08-10 | Zákon č. 595/2003 Z. z. o dani z príjmov, §43 ods. 1: 'Daň sa vyberá… |
| Slovenia | no single figure — why | 2007-01-01 | 2026-08-10 | ZDDPO-2, 70. člen (davčni odtegljaj), consolidated text on PISRS… |
| Spain | no single figure — why | 2015-01-01 | 2026-08-10 | Real Decreto Legislativo 5/2004 (TRLIRNR), articulo 25.1 (texto… |
| Sweden | no single figure — why | — | 2026-08-10 | Skatteverket, 'Swedish withholding tax on dividends': 'Dividends paid… |
| Switzerland | no single figure — why | 2023-02-01 | 2026-08-10 | Bundesgesetz über die Verrechnungssteuer (VStG, SR 642.21)… |
| Türkiye | no single figure — why | 2024-12-22 | 2026-08-10 | Gelir İdaresi Başkanlığı, 'Kurumlar Vergisinde Oran Uygulamaları'… |
| Ukraine | no single figure — why | 2022-01-01 | 2026-08-10 | Податковий кодекс України, Law 2755-VI, п. 141.4 - п.п. 141.4.2… |
| United Kingdom | no single figure — why | — | 2026-08-11 | Income Tax Act 2007, Part 15 (Deduction of income tax at source)… |
34 of these 34 countries carry no single figure for this instrument — the rate is risk-rated, set by the employer, or the instrument fixes no one number. Each says which, on its own page. We do not fill those with an average.
Every value on this page is also available as JSON, with its full citation, revision history and a signed certified extract — see the API.