Presupuestos de la unión Europea 2021

Comparativa de los impuestos en la Unión Europea – 2020

CountryCorporate taxCorporate taxmaximum income rateMaximum income tax rateStandard VAT rate
Albania0,150,150,230,230,2
Andorra0,10,10,10,14.5%
Austria0,250,250,550,5520% (Reduced rates 10% + 13%)
Belarus0,180,180,150,150,2
Belgium0,2529% (25% from 2020. For SME’s 20% from 2018 on the first €100,000 profit)0,550% (excluding 13.07% social security paid by the employee and also excluding 32% social security paid by the employer)21% (Reduced rates of 6% and 12%)
Bosnia and Herzegovina0,10,10,10,10,17
Bulgaria0,10,10,110% (additional 12.9% by the employee for social security contributions, i.e. health insurance, pension and unemployment fund); and additional 17.9% by the employer for various social security contributions)20% (Reduced rates 9%)
Croatia0,1818% (Reduced rate 12% for small business)0,440% (excluding 35.2% total sum of insurances levied on income)25% (Reduced rates 13% + 5%)(Reduced rates 9%)
Cyprus0,12512.5%0,350,3519% (Reduced rates 5% + 9%)(Reduced rates 9%)
Czech Republic0,190,19 53.5% (15% income tax + 6.5% by employee + 25% by employer (2.3% healthcare + 21.5% social security + 1.2% state policy of employment) + 7% solidarity contribution (assuming income is above 1 277 328 CZK per year))21% (reduced rates of 15% and 10%)
Denmark0,220,220,5251.95% (including 8% social security paid by the employee but excluding 0.42–1.48% church tax imposed on members of the national Church of Denmark)25% (reduced rate 0% on transportation of passengers and newspapers normally published at a rate of more than one issue per month)
Estonia020% CIT on distributed profit. 14% on regular distribution. 0% on undistributed profits.0,220% (+ 2.4% of unemployment insurance tax, 0.8% paid by employer, 1.6% paid by employee and 33% social security which is paid before gross wage by employer) around 57,8% in total20% (reduced rate 9%)
Finland0,20,20,6725% to 67% depending on the net income and municipality, including 7.8% social insurance fees, employee unemplayment payment and employer unemployment payment, which is on average 18% (2018).24% (reduced rate of 14% for groceries and restaurants, 10% for books, medicine, transport of passengers and some others)
France0,330% (including social contributions) after 2018 (‘PFU’), before: 33.3% (36.6% above €3.5M, 15% below €38k)0,4549% (45% +4% for annual incomes above €250,000 for single taxpayers or above €500,000 for married couples) [20] + social security and social contribution taxes at various rates, for example 17,2 % for capital gains, interests and dividends.20% (reduced rate of 10%, 5.5%, 2.1% and 0% for specific cases like some food, transportation, cultural goods, etc.)
Germany0,22822.825% (few small villages) to 32.925% (in Munich) depending on the municipality. This includes the 15% CIT, 5.5% solidarity surcharge plus the trade tax payable to the municipality.0,4847.475% which includes 45% income tax and 5.5% solidarity surcharge based on the total tax bill for incomes above €256,304. The entry tax rate is 14% for incomes exceeding the basic annual threshold of €9,000.19% (reduced rate of 7% applies e.g. on sales of certain foods, books and magazines, flowers and transports)
Georgia0,150,150,20,20,18
Greece0,280,280,6665.67% (45% for >€40,000+ 7.5% Solidarity Tax for >€40000)+(26.95% Social Security for employees or up to 47.95% for private professionals)24% (Reduced rates 13% and 5%)
Hungary0,090,090,43Total: 43.16%27% (Reduced rates 18% and 5%)
 0 0,33Employee: 33.5% of gross salary (Employee expenses altogether of gross salary without children: 15% Income Tax (flat), Social Security: 10% Pension, 3% in cash + 4% in kind Health Care, 1.5% Labor Market contributions)[22] 
 0  Employer: 17% in addition to gross salary (15.5% Social Tax, 1.5% Training Fund Contribution)[23] 
Iceland0,20,20,3736.94% from 0 – 834.707 and 46.24% over 834.707 kr (2017)24% (12% reduced rate)
Ireland12.5% for trading income12.5% for trading income0,440% over €34,550 for single, €42,800 for married taxpayers.Plus USC(Universal Social Charge)4.5% on income up to €50,170 and 8% on balance. Social insurance 4%23% 
 0,2525% for non-trading income   
Isle of Man000,1320% plus national insurance of under 12.8%Same as United Kingdom (see below)
Italy0,27927.9% (24% plus 3.9% municipal)0,4645.83% (43% income tax + 2.03% regional income tax + 0.8% municipal income tax)22% (Reduced rates 10%, 5%, 4%)
Latvia020% CIT on distributed profit. 0% on undistributed profits. 15% on small businesses0,220%(income tax) 35.09%(social insurance) Total up to 55.09%21% (reduced rates 12% and 0%)
Liechtenstein12.5% 12.5% 0,2828% (max. 8% national and 20% municipal income tax) plus 4% of the taxpayer’s net worth is subject to the same rate as wealth tax. 0% on capital gains.8% / 2.5% (till 31.12.2017)
 0   7.7% / 2.5% (from 01.01.2018)
Lithuania0,1515% (5% for small businesses)0,4444.27% (effective tax rates: 34.27% social insurance (nominally it is 1.77% payable by employer + 19.5% payable by employee + from 1.8% to 3% optional accumulation of pence), 20% income21% (Reduced rates 5%, 9%)
Luxembourg0,249524.94% (commercial activity); 5.718% on intellectual property income, royalties.0,4343.6% (40% income tax + 9% solidarity surcharge calculated on the income tax)17% (Reduced rates 3%, 8%, 14%)
Republic of North Macedonia0,10,10,3737% [39] (includes income tax 10%, mandatory state pension 18%, mandatory public health insurance 7.3%, mandatory unemployment insurance 1.2%, mandatory personal injury insurance 0.5%)0,18
Malta0,135% (6/7 or 5/7 tax refunds gives an effective rate of 5% or 10% for most companies0,3535% (additional 10% by the employee for social security contributions, i.e. health insurance, pension and education); and additional 10% by the employer for various social security contributions)18% (Reduced rates 5%, 7% and 0% for life necessities – groceries, water, prescription medications, medical equipment and supplies, public transport, children’s education fees) 
Monaco00% (>75% revenue within Monaco) or 33.33%   
Montenegro0,090,090,1312.65% (11% income tax + 15% of the income tax bill to the municipality)0,21
Netherlands0,16525% above €200,000 of profit and otherwise 16.5%0,4949.5% (excluding income dependent bracket discount for incomes up to €98.604)21% (reduced rate of 9% and 0% for some goods and services)
Norway0,220,220,4646.4% (53.0% including 14.1% social security contribution by employer. All taxes include 8.2% pension fund payments).25% (reduced rate of 15% for groceries, and 10% for transport and culture.)
Poland0,1919% (Reduced rate 9% for small business since 01.01.2019)0,1717% up to 85 528 zł (from 1.10.2019)23% (reduced rates of 5% and 8%)
 0 0,3232% above 85 528 zł (~20 000 euro) 
Portugal0,2421% + 3 to 9% depending on profit0,4848% + 5% solidarity surcharge + 11% social security (paid by the employee) + 23,75% (social security paid by the company)23% (reduced rates 13% and 6%)
Romania0,01Revenue <€1m: 1% of all sales0,41Employee: 41.5% [10% income tax (out of gross minus pension & health deductions), 25% pension contribution (out of gross), 10% health contribution (out of gross)] – Gross incomes below RON 3,600 benefit from personal deductions of up to RON 1,310 from taxable income.19% (reduced rates of 9% and 5%)
 Revenue >€1m: 16% on profitRevenue >€1m: 16% on profit0,03Employer: 2.25% (compulsory work insurance) 
Russia0,20,20,4343% (13.0% income tax, 22.0% mandatory pension fund contribution, 2.9% unemployment insurance, 5.1% mandatory universal health insurance)0,2
Serbia0,150,150,5252% (capital gains tax 15%, standard income tax rate 10%, additional contributions by employee: 13% state pension fund, 6.5% state health fund, 0.5% unemployment fund; additional contributions by employer: 11% state pension fund, 6.5% state health fund, 0.5% unemployment; maximum contributions capped (amount changing monthly); additional tax for higher salaries (after 3 times average salary additional 10%, after 6 times average salary additional 15%))20% (10% reduced rate)
Slovakia0,2121% 0,550% (income tax 19% + 25% for the part of annual income greater than €35,022.31; additional contributions at 4% mandatory health insurance by employee and 10% by employer, 9.4% Social Security by employee and 25.2% by employer)20% (10% reduced rate)
Slovenia0,190,190,50,522% (reduced rate 9.5%) – from 1 July 2013
Spain0,250,250,4545% maximum Income tax rate. Not including employee contribution of 6.35% Social Security tax, 4.7% pension contribution tax, 1.55% unemployment tax, 0.1% worker training tax. Not including employer contribution of 23.6% Social security tax, 5.5% unemployment tax, 3.5% (or more) workers comp tax, worker training tax .06%, 0.2% FOGASA tax (employment tax in case of company bankruptcy).21% (reduced rates 10% and 4%)
 4% in the Canary Islands 4% in the Canary Islands    
Sweden0,2222% (21.4% 2019, 20.6% 2021)0,5555.5% including social security paid by employer25% (reduced rates 12% and 6%)
Switzerland16.55%16.55%0,2222.5% (Kanton Zug, Gemeinde Walchwil) to 46% (Kanton Geneve), average rate 34%. These taxes do not include social security that is private and not income based (e. )8% / 2.5% (till 31.12.2017)
 0   7.7% / 2.5% (from 01.01.2018)[35]
Ukraine0,180,180,170,170,2
United Kingdom0,190,190,4747% (45% income tax + 2% NI) – theoretically, NI could reach 12%, but in practice it’s never combined with the higher income tax rate20% (reduced rate of 5% for home energy and renovations, 0% for life necessities – groceries, water, prescription medications, medical equipment and supplies, public transport, children’s clothing, books and periodicals)
 0  For earnings between £100,000 – £125,000 employees pay the 40% higher rate tax + removal of tax free personal allowance + 2% NI 
 0 0,4545% (additional rate) income tax on annual income above £150,000, 40% (higher rate) between £43,001 and £150,000, 20% (basic rate) between £0 and £43,000. There is also a National Insurance levy between 2% and 13.8% for employees and self-employed individuals but capital gains and dividend income is not subject to NI. The first £12,500 is tax-free if your annual income is below £100,000. 
 0 0,2Capital gains is taxed at 10% (or 18% on residential property) for basic rate taxpayers and 20% (or 28% on residential property) for higher and additional rate taxpayers. Dividend income from UK companies is taxed at 7.5% for basic rate taxpayers, 32.5% for higher rate taxpayers and 38.1% for additional rate taxpayers. 
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