| Albania | 15% | 23% | 20% |
| Andorra | 10% | 10% | 4.5% |
| Armenia | 18% | 22% | 20% |
| Austria | 25% | 55% | 20% (reduced rates 10% + 13%) |
| Belgium | 25%. For SME (small and medium enterprises) 20% on the first 100,000€ profit | 50% (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 Herzegovina | 10% | 10% | 17% |
| Bulgaria | 10% | 40.8% (10% income tax + 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%) |
| Croatia | 18% (reduced rate 12% for small business) | 40% (excluding 35.2% total sum of insurances levied on income) | 25% (reduced rates 13% + 5%) |
| Cyprus | 12.5% | 35% | 19% (reduced rates 5% + 9%) |
| Czech Republic | 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%) |
| Denmark | 22% | 56% (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) |
| Estonia | 20% on distributed profit. 14% on regular distribution. 0% on undistributed profits | 57.8% (20% income tax + 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 total | 20% (reduced rate 9%) |
| Finland | 20% | 67% to 25% depending on the net income and municipality, including 7.8% social insurance fees, employee unemployment payment and employer unemployment payment | 24% (reduced rate of 14% for groceries and restaurants, 10% for books, medicine, transport of passengers and some others) |
| France | 30% (including social contributions) | 49% (45% + 4% for annual incomes above 250,000€ for single taxpayers or above 500,000€ for married couples) + 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.) |
| Germany | 22.825% (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. | 47.475% 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) |
| Georgia | 15% (0% for Virtual Zone Companies or Free Industrial Zone entity) | 20% (Special tax rates for Small Businesses are applied following approval of the Small Business Status: 1%, On turnover up to 500,000 GEL per year, Or 3%, applied to the portion of gross revenue that exceeds 500,000 GEL.) | 18% |
| Greece | 24% | 65.67% (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%) |
| Hungary | 9% | 43.16% (employee: 33.5% of gross salary; employer: 17% in addition to gross salary (15.5% Social Tax, 1.5% Training Fund Contribution) | 27% (reduced rates 18% and 5%) |
| Iceland | 20% | 36.94% from 0-834,707 and 46.24% over 834,707 kr | 24% (12% reduced rate) |
| Ireland | 12.5% for trading income, 25% for non-trading income | 40% 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% |
| Isle of Man | 0% | 20% plus national insurance of under 12.8% | 20% (reduced rate of 5% for home energy and renovations, 0% for life necessities - groceries, water, prescription medications, medical equipment and supplies, public transport, childrens clothing, books and periodicals) |
| Italy | 27.9% (24% plus 3.9% municipal) | 45.83% (43% income tax + 2.03% regional income tax + 0.8% municipal income tax) | 22% (reduced rates 10%, 5%, 4%) |
| Latvia | 20% on distributed profit. 0% on undistributed profits. 15% on small businesses | 20% (income tax), 35.09% (social insurance), total up to 55.09% | 21% (reduced rates 12% and 0%) |
| Liechtenstein | 12.5% | 28% (max. 8% national and 20% municipal income tax) plus 4% of the taxpayer net worth is subject to the same rate as wealth tax. 0% on capital gains. | 7.7%/2.5% |
| Lithuania | 15% (5% for small businesses) | 44.27% (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% income) | 21% (reduced rates 5%, 9%) |
| Luxembourg | 24.94% (commercial activity); 5.718% on intellectual property income, royalties. | 45.78% (42% income tax + 9% solidarity surcharge calculated on the income tax) | 17% (reduced rates 3%, 8%, 14%) |
| North Macedonia | 10% | 37% (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%) | 18% |
| Malta | 35% (6/7 or 5/7 tax refunds gives an effective rate of 5% or 10% for most companies) | 35% (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, childrens education fees) |
| Monaco | 0% (>75% revenue within Monaco) or 33.33% | | |
| Montenegro | 9% | 12.65% (11% income tax + 15% of the income tax bill to the municipality) | 21% |
| Netherlands | 25% above 200,000€ of profit and otherwise 16.5% | 49.5% (excluding discount for incomes up to 98,604€) | 21% (reduced rate of 9% and 0% for some goods and services) |
| Norway | 22% | 46.4% (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) |
| Poland | 19% (reduced rate 9% for small business) | 17% up to 120,000 zł, 32% above 120,000 zł (~25,000 euro) | 23% (reduced rates of 5% and 8%) |
| Portugal | 21% + 3 to 9% depending on profit | 48% + 5% solidarity surcharge + 11% social security (paid by the employee) + 23.75% (social security paid by the company) | 23% (reduced rates 13% and 6%) |
| Romania | Revenue <1m€: 1% of all sales, revenue >1m€: 16% on profit | Employee: 41.5% - Gross incomes below RON 3,600 benefit from personal deductions of up to RON 1,310 from taxable income, employer: 2.25% (compulsory work insurance) | 19% (reduced rates of 9% and 5%) |
| Serbia | 15% | 52% | 20% (10% reduced rate) |
| Slovakia | 21% | 50% (income tax 19% + 25% for the part of annual income >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) |
| Slovenia | 19% | 50% | 22% (reduced rate 9.5%) |
| Spain | 25%, 4% in the Canary Islands | 45% 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%) |
| Sweden | 22% | 55.5% (not including payroll taxes of 31.42%) | 25% (reduced rates 12% and 6%) |
| Switzerland | 16.55% | 22.5% (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 | 7.7%/2.5% |
| United Kingdom | 19% | 47% (45% income tax + 2% NI) - theoretically, NI could reach 12%, but in practice it is never combined with the higher income tax rate | 20% (reduced rate of 5% for home energy and renovations, 0% for life necessities - groceries, water, prescription medications, medical equipment and supplies, public transport, childrens clothing, books and periodicals) |
Member of the boardMember of the board, bounded by the obligations arising from a signed contract. Contract content may differ from country to country, in order to meet the local law requirements.3 months5,000€6 months8,000€12 months12,000€
Additioanal bank accountAdditional business bank account, ready-to-go.Price:
OfficePhysical office, reasonable size.3 months600€6 months1,050€12 months1,800€
BookkeepingBookkeeping service.3 months450€6 months720€12 months1,200€
EORIThe Economic Operators Registration and Identification (EORI) number is a unique identification number used in the customs territory of the European Union and assigned to an economic operator or other person by a customs authority in order to register that person for customs purposes.Price:
ConsultationAdditional consultation regarding the best practices in business activity and taxes in a selected jurisdiction.1 hour150€3 hours400€10 hours1,050€
VATVAT (value-added tax) number.Price:
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