euroref › Withholding tax rates
Withholding tax rates across 34 European countries
Withholding tax rates for 34 European countries. 34 of the 34 carry no single figure; each country page says why. Every figure links to its official source, with the date it took effect and the date we last checked it.
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 | 0–27.5% across 6 withholding taxes — no single rate | 2016-01-01 | 2026-08-10 | Einkommensteuergesetz 1988 (EStG 1988), consolidated in the RIS… |
| Belgium | 30% across 3 withholding taxes — no single rate | 2017-01-01 | 2026-08-10 | SPF Finances - Précompte mobilier: 'Le taux de base du précompte… |
| Bulgaria | 5–10% across 3 withholding taxes — no single rate | — | 2026-08-10 | ЗКПО art. 200: 'Данъчната ставка на данъка върху доходите по чл. 194… |
| Croatia | 0–25% across 6 withholding taxes — no single rate | 2023-10-12 | 2026-08-10 | Porezna uprava - Porez na dobit, section 'Porez po odbitku'… |
| Cyprus | 0–17% across 9 withholding taxes — no single rate | 2026-01-01 | 2026-08-11 | Ο περί Φορολογίας του Εισοδήματος Νόμος του 2002, 118(I)/2002… |
| Czech Republic | 15–35% across 6 withholding taxes — no single rate | 2013-01-01 | 2026-08-10 | Zákon č. 586/1992 Sb., o daních z příjmů, §36 odst. 1: 'Zvláštní… |
| Denmark | 22–27% across 3 withholding taxes — no single rate | 2025-01-01 | 2026-09-15 | Skattestyrelsen (skat.dk), 'Declaring and paying dividends and… |
| Estonia | 0–10% across 3 withholding taxes — no single rate | 2025-01-01 | 2026-08-10 | Estonian Tax and Customs Board (EMTA), 'Taxation of non-resident's… |
| Finland | 0–30% across 5 withholding taxes — no single rate | — | 2026-08-10 | Verohallinto (vero.fi), guidance 'Withholding tax at source on… |
| France | 0–25% across 4 withholding taxes — no single rate | 2022-01-01 | 2026-08-10 | Code général des impôts on Légifrance: art. 119 bis 2 (retenue à la… |
| Germany | 0–31.65% across 5 withholding taxes — no single rate | 2009-01-01 | 2026-08-10 | Einkommensteuergesetz (EStG), consolidated at gesetze-im-internet.de… |
| Greece | 5–20% across 3 withholding taxes — no single rate | 2020-01-01 | 2026-08-10 | Law 4172/2013 (Income Tax Code), article 64 par. 1, as codified: 'για… |
| Hungary | 0–15% across 5 withholding taxes — no single rate | 2016-01-01 | 2026-08-10 | 1995. évi CXVII. törvény a személyi jövedelemadóról (Szja tv.) 8. §… |
| Iceland | 12–22% across 5 withholding taxes — no single rate | 2025-01-01 | 2026-09-16 | Skatturinn, per-topic English pages: Non-resident - 'Dividends paid… |
| Ireland | 20–25% across 3 withholding taxes — no single rate | 2020-01-01 | 2026-08-10 | Taxes Consolidation Act 1997 on irishstatutebook.ie: s.172A/172B… |
| Italy | 26–30% across 3 withholding taxes — no single rate | 2014-07-01 | 2026-08-10 | DPR 600/1973 arts. 25, 26, 27 (testo vigente, Normattiva) read with… |
| Latvia | 0–20% across 6 withholding taxes — no single rate | 2018-01-01 | 2026-08-12 | Uzņēmumu ienākuma nodokļa likums (Enterprise Income Tax Law), Section… |
| Lithuania | 10–17% across 3 withholding taxes — no single rate | 2026-01-01 | 2026-08-14 | Lietuvos Respublikos pelno mokesčio įstatymas Nr. IX-675, current… |
| Luxembourg | 0–20% across 4 withholding taxes — no single rate | 2026-01-01 | 2026-08-10 | Loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenu… |
| Malta | 0% across 3 withholding taxes — no single rate | — | 2026-08-10 | Income Tax Act, Cap. 123 of the Laws of Malta: art. 12(1)(c)(i) -… |
| Netherlands | 0–25.8% across 6 withholding taxes — no single rate | 2024-01-01 | 2026-08-10 | Wet op de dividendbelasting 1965, art. 5 (wetten.overheid.nl… |
| Norway | 15–25% across 3 withholding taxes — no single rate | 2021-07-01 | 2026-08-10 | Skatteetaten, per-topic English pages: 'As a rule, Norwegian… |
| Poland | 19–20% across 4 withholding taxes — no single rate | 2022-01-01 | 2026-08-10 | Ustawa z dnia 15 lutego 1992 r. o podatku dochodowym od osob prawnych… |
| Portugal | 25% across 3 withholding taxes — no single rate | — | 2026-08-10 | Codigo do IRC, artigo 87.o n.o 4 (Autoridade Tributaria, texto… |
| Romania | 16–50% across 5 withholding taxes — no single rate | 2026-01-01 | 2026-08-10 | Legea 227/2015 privind Codul fiscal, art. 224 alin. (4): 'Impozitul… |
| Serbia | 20–25% across 6 withholding taxes — no single rate | 2018-04-01 | 2026-08-10 | Zakon o porezu na dobit pravnih lica ('Sl. glasnik RS', br. 25/2001… |
| Slovakia | 0–35% across 7 withholding taxes — no single rate | 2025-01-01 | 2026-09-14 | Zákon č. 595/2003 Z. z. o dani z príjmov, §43 ods. 1: 'Daň sa vyberá… |
| Slovenia | 15% across 6 withholding taxes — no single rate | 2007-01-01 | 2026-08-10 | ZDDPO-2, 70. člen (davčni odtegljaj), consolidated text on PISRS… |
| Spain | 19–24% across 3 withholding taxes — no single rate | 2015-01-01 | 2026-08-10 | Real Decreto Legislativo 5/2004 (TRLIRNR), articulo 25.1 (texto… |
| Sweden | 0–30% across 3 withholding taxes — no single rate | — | 2026-08-10 | Skatteverket, 'Swedish withholding tax on dividends': 'Dividends paid… |
| Switzerland | 0–35% across 4 withholding taxes — no single rate | 2023-02-01 | 2026-08-10 | Bundesgesetz über die Verrechnungssteuer (VStG, SR 642.21)… |
| Türkiye | 0–20% across 9 withholding taxes — no single rate | 2024-12-22 | 2026-08-10 | Gelir İdaresi Başkanlığı, 'Kurumlar Vergisinde Oran Uygulamaları'… |
| Ukraine | 0–15% across 10 withholding taxes — no single rate | 2022-01-01 | 2026-08-10 | Податковий кодекс України, Law 2755-VI, п. 141.4 - п.п. 141.4.2… |
| United Kingdom | 0–20% across 3 withholding taxes — no single rate | — | 2026-09-16 | 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.