Corporate Tax Rates in Europe 2026 — from lowest to highest (all 45 countries)

🟢 LOWEST (≤15%)

🇭🇺 Hungary — 9%

🇲🇪 Montenegro — 9%

🇦🇩 Andorra — 10%

🇧🇦 Bosnia & Herzegovina — 10%

🇧🇬 Bulgaria — 10%

🇽🇰 Kosovo — 10%

🇲🇰 North Macedonia — 10%

🇮🇪 Ireland — 12.5%

🇱🇮 Liechtenstein — 12.5%

🇨🇾 Cyprus — 15%

🇷🇴 Romania — 16%

🇱🇹 Lithuania — 17%

🇸🇲 San Marino — 17%

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🟡 MID RANGE (18–22%)

🇦🇱 Albania — 15%

🇷🇸 Serbia — 15%

🇧🇾 Belarus — 18%

🇭🇷 Croatia — 18%

🇨🇭 Switzerland — 18%

🇺🇦 Ukraine — 18%

🇵🇱 Poland — 19%

🇵🇹 Portugal — 19%

🇷🇺 Russia — 20%

🇪🇪 Estonia — 20%

🇱🇻 Latvia — 20%

🇸🇪 Sweden — 20.6%

🇨🇿 Czech Republic — 21%

🇮🇸 Iceland — 21%

🇩🇰 Denmark — 22%

🇬🇷 Greece — 22%

🇳🇴 Norway — 22%

🇸🇮 Slovenia — 22%

🇦🇹 Austria — 23%

🇱🇺 Luxembourg — 23.9%

🇲🇩 Moldova — 12%

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🔴 HIGHEST (24%+)

🇸🇰 Slovakia — 24%

🇧🇪 Belgium — 25%

🇫🇷 France — 25%

🇲🇨 Monaco — 25%

🇪🇸 Spain — 25%

🇬🇧 UK — 25%

🇳🇱 Netherlands — 25.8%

🇮🇹 Italy — 27.9%

🇩🇪 Germany — 30%

🇲🇹 Malta — 35%

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⚠️ Notable changes in 2026:

- Slovakia ↑ 21% → 24%

- Lithuania ↑ 15% → 17%

- Cyprus ↑ 12.5% → 15%

- Iceland ↓ 21% → 20%

EU average: ~19%

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