Tax at a Glance

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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
Uk19%-20%20%-0% - 15%0.5%-20%20%-
Ireland12.5%0%33%23%-1% - 2%1%20%20%20%-
Austria25%-25%20%0.2% - 1%3.5%-25%-20%20%
Belgium33.99%6.8% - 31.93%33.99%21%1.25% - 2.5%0% - 12.5%Max €80030%30%30%-
Brazil15%-15-22.5%17%-19%0.3% - 1%2% - 6%--15%15%-
Cyprus12.5%--19%-3% - 8%0.6%--5% - 10%-
France33.33%15%33.33%20%-5.09%3%30%-33.33%33.33%
Germany15.825%-15.825%19%1.5% - 2.3%3.5% - 6.5%-26.38%26.38%15.83%-
Hong Kong16.5%----0% - 15%0.2%--4.95%-
Italy27.9%-27.9%22%0.76%9% - 13%€200 fixed26%26%22.5%-
Luxembourg26.01%5.2% - 22.08%26.01%17%---15%---
Malta35%0% - 10%35%18%-8% - 10%2%----
Mexico30%-30%16%-2% - 4%-10%4.9% - 21%25% - 35%25%
Netherlands25%5% - 20%25%21%Variable6%-15%---
Portugal21%17%21%23%0.3% - 0.8%5% - 10%Variable25%25%25%15% - 25%
Russia20%0 - 8.5%-7%3% - 16%Variable0.2%15%20%20%-
Singapore17%0% - 8.5%-7%3% - 16%1% - 3%0.20%-15%10%17%
Spain25%25%28%21%0% - 1.3%6% - 7%1%19%19%24%24%
Switzerland8.5%-8.5%7.7%-1% - 3%0% - 1%35%35%--
UKPDF
IRELANDPDF
AustriaPDF
BelgiumPDF
BrazilPDF
CyprusPDF
FrancePDF
GermanyPDF
Hong KongPDF
ItalyPDF
LuxembourgPDF
MaltaPDF
MexicoPDF
NetherlandsPDF
PortugalPDF
RussiaPDF
SingaporePDF
SpainPDF
SwitzerlandPDF

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