Tax Print


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
United Kingdom 26% 20% 28% 20% - 0% - 5% 0.5% - 20% 20% -
Ireland 12.5% 0% 25% 23% - 0% - 9% 1% 20% 20% 20% -
Austria 25% - 25% 20% 0.2% - 1% 3.5% 1% 25% 25% 20% 20%
Belgium 33.99% 6.8% - 31.93% 33.99% 21% 1.25% - 2.5% 0% - 12.5% Max €500 25% 15% 15% -
Brazil 34% 24% 34% 17% - 18% 0.3% - 1% 2% - 6% - - 15% 25% -
Cyprus 10% - 20% 15% 0% - 4% 3% - 8% 0.6% - - 5% - 10% -
France 33.33% 15% 33.33% 19.6% - 5.09% 3% 25% - 33.33% 33.33%
Germany 30.18% - 32.98% - 30.18% - 32.98% 19% 0.98% - 2.84% 3.5% - 5.0% - 25% - 15% -
Hong Kong 16.5% - - - - 0% - 4.25% 0.1% - - - -
Italy 31.4% - 31.4% 20% 0.2% - 0.7% 10% - 11% €168 fixed 27% 27% 22.5% -
Luxembourg 22.05% 4.45% - 21.00% 22.05% 15% - - - 15% 0 0 -
Malta 35% 0% - 10% 35% 18% - 3.5% - 5% 2% - - - -
Mexico 28% - 28% 15% - 2% - 3% - - 4.9% - 21% 25% - 28% 25%
Netherlands 25% 5% - 20% 25% 19% Variable 6% - 15% - - -
Portugal 25% 12.5% 25% 23% 0.2% - 5% 6.5% - 8% 0.40% 21.5% 21.5% 15% 15% - 25%
Russia 20% - 20% 18% 0.3% - 1.5% - 0.20% 15% 20% 20% -
Singapore 17% 0% - 8.5% - 7% 0% - 10% 1% - 3% 0.20% - 15% 10% 17%
Spain 30% 20% - 25% 30% 18% 0.3% - 3% 6% - 7% 1% 19% 19% 24% 24%
Switzerland 8.5% - 8.5% 7.6% - 1% - 3% 0% - 1% 35% 35% - -