Reference · 2026
EU corporate tax comparison 2026
Headline corporate income tax, dividend withholding tax, VAT, social security caps, and minimum share capital for all 27 EU member states. Sourced from the European Commission's Taxes in Europe Database (v3), the OECD Tax Database, and national tax authorities. Free to cite with a link back to this page.
Last verified: January 2026. Rates change frequently. Confirm with the local tax authority before making decisions.
| Dividend tax | Social security cap | Min. capital | Notes | |||
|---|---|---|---|---|---|---|
| Hungary (HU) | 9% flat | 15% + 13% SCT | 27% | None | HUF 3M (~€7,700) | Lowest headline CIT but 27% VAT (highest in EU). |
| Bulgaria (BG) | 10% flat | 5% | 20% | ~BGN 4,130/mo cap | BGN 2 (~€1) | Lowest CIT in the EU. Flat since 2007. |
| Ireland (IE) | 12.5% (trading) | 25% WHT / DWT | 23% | None | €1 | 12.5% trading only. Passive income taxed at 25%. |
| Cyprus (CY) | 12.5% | 0% for non-dom | 19% | €62,868/yr | €1,000 typical | Non-dom regime = 0% on dividends for 17 years. |
| Lithuania (LT) | 15% (5% small) | 15% | 21% | None (cap ~€110k) | €1,000 | 5% CIT for companies <10 staff & <€300k revenue. |
| Romania (RO) | 16% (or 1-3% micro) | 10% | 19% | None | RON 200 (~€40) | Micro-company regime restricted since 2024. |
| Croatia (HR) | 18% (10% small) | 12% | 25% | €10,875/mo | €2,500 | 10% CIT if revenue < €1M. |
| Poland (PL) | 19% (9% small) | 19% | 23% | PLN 234k/yr cap | PLN 5,000 (~€1,150) | 9% CIT if revenue < €2M. |
| Latvia (LV) | 0% retained / 20% distributed | 0% (paid at corp level) | 21% | €78,100/yr | €2,800 | Estonian-style deferred tax model. |
| Finland (FI) | 20% | 25.5-28.9% | 25.5% | None | €2,500 | VAT rose to 25.5% Sep 2024. |
| Portugal (PT) | 20% (+ derramas) | 28% | 23% | None | €1 | Effective ~31% with municipal + state surtaxes. |
| Sweden (SE) | 20.6% | 30% | 25% | None | SEK 25,000 (~€2,200) | Employer contributions ~31.4% uncapped. |
| Czech Republic (CZ) | 21% | 15% | 21% | CZK 2.1M/yr | CZK 1 (~€0.04) | Increased from 19% in 2024. |
| Slovakia (SK) | 21% (24% large) | 10% | 23% | €116k/yr | €5,000 | 24% CIT for revenue >€5M since 2025. |
| Estonia (EE) | 0% retained / 22% distributed | 0% (paid at corp level) | 24% | None | €1 (e-Residency) | 0% on reinvested profits. VAT rising to 24% in 2025. |
| Slovenia (SI) | 22% | 25% | 22% | None | €7,500 | Raised from 19% to 22% in 2025. |
| Denmark (DK) | 22% | 27%/42% | 25% | None | DKK 40,000 (~€5,400) | Personal income tax up to 55.9%. |
| Greece (GR) | 22% | 5% | 24% | €7,373/mo | €1 | Non-dom regime available for HNW individuals. |
| Austria (AT) | 23% | 27.5% | 20% | €6,450/mo | €10,000 (€5,000 paid) | Reduced from 24% in 2024. |
| Luxembourg (LU) | ~24.94% | 15% WHT | 17% | €148k/yr | €12,000 | Lowest VAT in EU. Includes municipal business tax. |
| Spain (ES) | 25% (23% small) | 19-28% | 21% | €4,909/mo | €1 (SL formation) | New 23% rate for revenue < €1M since 2025. |
| France (FR) | 25% | 30% flat (PFU) | 20% | €47,100/yr (part) | €1 (SARL) | Uncapped social charges above cap = ~45% effective. |
| Belgium (BE) | 25% (20% small) | 30% | 21% | None | €0 (BV/SRL) | 20% CIT on first €100k for small companies. |
| Netherlands (NL) | 19% / 25.8% | 15% WHT + Box 2 up to 33% | 21% | €71,628/yr | €0.01 | 19% up to €200k profit. Box 2 personal tax on dividends. |
| Italy (IT) | 24% IRES + 3.9% IRAP | 26% | 22% | €120k/yr | €10,000 (SRL €1) | Effective ~28% including regional IRAP. |
| Germany (DE) | ~30% (KSt + Gewerbe) | 26.375% | 19% | €90,600/yr | €25,000 (GmbH) | Trade tax varies by municipality (7-17%). |
| Malta (MT) | 35% (effective ~5%) | 0% (refund system) | 18% | €27,679/yr | €1,164 | 6/7 refund brings effective rate to ~5%. |
Sort by clicking column headers. Bulgaria highlighted for reference. Effective tax rates differ substantially from headline rates once trade tax, municipal surtaxes, social charges, and dividend taxation stack up. For a scenario-specific estimate, use our tax calculator.
Key takeaways
- Bulgaria and Hungary lead on headline CIT (10% and 9%). Bulgaria wins on total burden because Hungarian VAT is 27% and Hungarian social contributions are uncapped.
- Estonia and Latvia tax 0% on retained profit but 20-22% when profit is distributed. Only attractive if you reinvest most of what you earn.
- Ireland and Cyprus both headline 12.5%, but Cyprus has a 0% dividend rate for non-dom individuals for 17 years, materially better for owner-operators.
- Germany, France, and Italy all land near 30% effective CIT once trade tax, IRAP, and surtaxes are included. Personal dividend taxation adds another 25-30%.
- Malta's 5% effective rate comes from a shareholder refund system that takes ~6-9 months and requires a two-tier holding structure. Not comparable to a flat 10%.
Related resources
- Head-to-head Bulgaria comparisons - detailed prose for each country pair.
- The Bulgarian EOOD explained - full guide to the entity structure.
- Tax calculator - estimate your total take-home for your scenario.
- Setup pricing - fixed-fee packages.
Sources & citation
Data compiled from: European Commission, "Taxes in Europe Database v3" (2026 edition); OECD Tax Database, Table II.1 Statutory corporate income tax rates (2026); national tax authority publications (BMF Germany, Belastingdienst NL, HMRC UK, Agenzia delle Entrate IT, DGFiP FR, and equivalents). Cross-checked against PwC Worldwide Tax Summaries (January 2026).
You are free to reference this table on your own site or in reporting. Please cite as: "Bulgaria Company Setup, EU Corporate Tax Comparison 2026, bulgaria-company-setup.com/eu-tax-comparison-2026".