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% | - | - |
