European Union Tax Rates Compared 2026
Inside a single market, tax is where EU member states still compete hardest. This compares headline corporate, personal, VAT, capital-gains, and inheritance positions across 9 EU member states as of 2026 - each figure sourced and linked to the full country breakdown.
As of 2026, this compares 9 EU jurisdictions across corporate, personal, VAT/GST, capital-gains, and inheritance tax. Every figure is individually sourced and links to the full country breakdown.
| Jurisdiction | Corporate | Personal (top) | VAT / GST | Capital gains | Inheritance |
|---|---|---|---|---|---|
| Cyprus | 15%From 1 January 2026 (12.5% through 31 December 2025) | 35%Top personal income tax rate | 19%Standard VAT rate | 20%Charged only on gains from Cyprus-situated immovable property (and shares in companies owning such property) | NoNo inheritance or estate tax (abolished 2000) |
| France | 25%Standard rate; an exceptional surtax applies to large companies (raising the effective rate for 2025) | 45%Top income-tax bracket; an exceptional high-income surtax (CEHR, up to 4%) applies in addition, plus social charges on most income | 20%Standard VAT rate | 30%Flat tax (PFU) = 12.8% income tax + 17.2% social charges; the 2026 Finance Act adds a ~1.4% social surcharge (combined ~31.4%); a high-income surtax (CEHR, up to 4%) may also apply | Up to 60%Inheritance/gift tax headline rate; varies by relationship and amount |
| Germany | ~30%Corporate income tax 15.825% (incl. solidarity surcharge) plus municipal trade tax 8.75-20.3%; combined effective ~30% | 45%Top rate plus solidarity surcharge (higher incomes) and church tax where applicable | 19%Standard VAT rate | 26.375%Individuals: 25% plus 5.5% solidarity surcharge (plus church tax if applicable) | Up to 50%Inheritance/gift tax headline rate; varies by relationship and amount |
| Ireland | 12.5%Trading-income rate; 25% applies to non-trading (passive) income | 40%Top income tax rate (USC and PRSI apply in addition) | 23%Standard VAT rate | 33%Standard capital gains tax rate | 33%Capital Acquisitions Tax (CAT) on gifts and inheritances above tax-free thresholds |
| Italy | 24%Corporate income tax (IRES); regional production tax (IRAP, ~3.9%) applies in addition | 43%Top national rate; regional and municipal surcharges apply in addition | 22%Standard VAT rate | 26%Substitute tax on individual financial capital gains | Up to 8%4% (spouse/children), 6% (siblings/relatives), 8% (unrelated), above applicable thresholds |
| Malta | 35%Headline rate; a shareholder tax-refund system commonly reduces the effective rate to around 5% on qualifying trading income | 35%Top personal income tax rate | 18%Standard VAT rate | Taxed (specific assets)Gains on immovable property, securities, and certain other assets are taxable under specific rules; no broad CGT on most other assets | NoNo inheritance or estate tax; stamp duty applies on certain transfers (e.g. immovable property and securities) |
| Netherlands | 25.8%Top rate; a 19% rate applies to the first EUR 200,000 of taxable profit | 49.5%Top box 1 (employment/home) income tax rate | 21%Standard VAT rate | Taxed (box 2/3)No single flat CGT rate, but gains are taxed: corporate gains at the 25.8% CIT rate (participation exemption for qualifying holdings); individuals under box 2 (substantial interest) or box 3 (deemed return on assets) | Up to 40%Inheritance/gift tax headline rate; varies by relationship and amount |
| Portugal | 19%Headline corporate income tax rate (a reduced rate applies to SMEs on the first tranche of taxable income) | 48%Top rate plus a solidarity surtax (2.5% over EUR 80,000; 5% over EUR 250,000) | 23%Standard VAT rate (mainland) | 28%Flat rate on securities/investment gains; real-estate gains: 50% included in progressive income (residents may opt for the 28% flat rate) | 10% (stamp duty)Free acquisitions (inheritance/gifts) taxed under stamp tax at 10%; exempt for spouse, descendants, and ascendants |
| Spain | 25%Standard corporate income tax rate | 47%Top combined rate on the state scale; final rate varies by autonomous region | 21%Standard VAT rate | 19-30%Savings-income scale 19-30% for residents (top band on gains over EUR 300,000) | Up to 34%State scale up to 34%; varies widely by autonomous region (a separate wealth tax also applies regionally) |
Informational only, not tax advice. Rates as of the dates shown; verify with a qualified professional before acting. Click a jurisdiction to see each figure with its source link and as-of date. Rates reviewed through 2026-05-29.
Which EU jurisdictions have no personal income tax?
Among the 9 EU jurisdictions compared here, each levies some personal income tax as of 2026. See each country's sourced rate and detail below before drawing conclusions.
Are these all the EU jurisdictions?
No - this index covers the EU jurisdictions most often researched, not every territory. Each figure is sourced and dated, and coverage expands over time. Open any jurisdiction for its full, dated breakdown.
How current are these figures?
Each figure is dated to its source's review date and drawn from PwC Worldwide Tax Summaries, the OECD, and national tax authorities; the most recent review here is 2026-05-29. Rates change, so verify the as-of date on the country page before relying on a figure.
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax as of July 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction . TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.