EUROPEAN
COMMUNITY
Statutory Corporate tax rates (including local taxes and
surcharges)(*)
| country / year |
1980 |
1990 |
1995 |
2000 |
2005 |
| Austria |
55 |
39 |
34 |
34 |
25 |
| Belgium |
48 |
41 |
40.17 |
40.17 |
33.99 |
| Cyprus |
n.a. |
42.5 |
25 |
29 |
10 |
| Czech Republic |
n.a. |
n.a. |
41 |
31 |
26 |
| Denmark |
n.a. |
40 |
34 |
32 |
30 |
| Estonia |
n.a. |
n.a. |
26 |
26 |
24 |
| Finland |
59 |
41 |
25 |
29 |
26 |
| France |
50 |
37 |
36.67 |
36.67 |
34.93 |
| Germany |
52.8 |
57.7 |
56.8 |
51.63 |
38.29 |
| Greece |
43.4 |
46 |
40 |
40 |
35 |
| Hungary |
n.a. |
50 |
19.64 |
19.64 |
17.68 |
| Ireland |
45 |
43 |
40 |
24 |
12.5 |
| Italy |
36.3 |
41.8 |
52.2 |
41.25 |
37.25 |
| Latvia |
n.a. |
n.a. |
25 |
25 |
15 |
| Lithuania |
n.a. |
35 |
29 |
24 |
15 |
| Luxembourg |
n.a. |
39.4 |
40.9 |
37.45 |
30.38 |
| Malta |
n.a. |
32.5 |
35 |
35 |
35 |
| Netherlands |
48 |
35 |
35 |
35 |
31.5 |
| Poland |
n.a. |
40 |
40 |
30 |
19 |
| Portugal |
n.a. |
36.5 |
39.6 |
35.2 |
27.5 |
| Slovak rep. |
n.a. |
n.a. |
40 |
29 |
19 |
| Slovenia |
n.a. |
n.a. |
25 |
25 |
25 |
| Spain |
33 |
35 |
35 |
35 |
35 |
| Sweden |
n.a. |
40 |
28 |
28 |
28 |
| United Kingdom |
52 |
34 |
33 |
30 |
30 |
| EU-15 average |
n.a. |
40.4 |
38.0 |
35.3 |
30.4 |
| new Member States -10 average |
n.a. |
n.a. |
30.6 |
24.8 |
18.2 | (*)
source:
EUROPEAN COMMISSION - DIRECTORATE-GENERAL FOR ECONOMIC AND
FINANCIAL AFFAIRS
ECONOMIC PAPERS - N?250 June 2006
NOTICE:
- Please, note that to determine the real incidence of corporate tax
in each country you must considerate, also, possible different criteria
to deduce single costs.
- To determine the real incidence of corporate tax to a company with
local branches in different countries it need to evaluate the effect of
respective deeds about reciprocal taxation agreements
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