Corporate tax
United Arab Emirates
0% up to AED 375,000 of taxable income, 9% above; 0% on qualifying income of a Qualifying Free Zone Person, with conditions.
To set up the company properly: your country of residence may tax the dividends you receive, and it may also tax the company's profits under its rules on foreign companies controlled by its residents. A company managed from your country may be treated as resident there. This is general information, not tax advice.
Destination taxes only, before tax treaties and before any tax in your country of residence. Assumption: one shareholder, an individual who is not resident in the United Arab Emirates, holds 100% of the company.
- The 0% rate of a Qualifying Free Zone Person is not computed: it depends on the conditions above and on the kind of income.
The facts behind the figures
Corporate tax
- Corporate tax 0% on the part of taxable income up to AED 375,000. mof.gov.ae
- Corporate tax 9% on taxable income above AED 375,000. mof.gov.ae
- A Qualifying Free Zone Person pays 0% on qualifying income and 9% on other taxable income; it must keep adequate substance in the UAE, earn qualifying income and meet the transfer pricing and audited accounts rules. mof.gov.ae
- Small Business Relief: a resident company with revenue of AED 3,000,000 or less in the current and each previous tax period may elect to be treated as having no taxable income. mof.gov.ae
- Small Business Relief applies to tax periods ending on or before 31 December 2029. mof.gov.ae
Tax on dividends paid abroad
- Withholding tax on UAE-sourced income of non-residents without a permanent establishment is 0%. mof.gov.ae
VAT
- VAT standard rate 5%. mof.gov.ae
- VAT registration is mandatory above AED 375,000 and voluntary from AED 187,500 of taxable supplies, imports or expenses in 12 months; the mandatory threshold does not apply to foreign businesses. tax.gov.ae
Tax facts checked on 2026-10-23 from the official sources linked above. Rates change: check them with a firm before you act. General information, not tax advice.
Corporate tax
United Kingdom
19% up to GBP 50,000 of profit, 25% above GBP 250,000, Marginal Relief in between.
To set up the company properly: your country of residence may tax the dividends you receive, and it may also tax the company's profits under its rules on foreign companies controlled by its residents. A company managed from your country may be treated as resident there. This is general information, not tax advice.
Destination taxes only, before tax treaties and before any tax in your country of residence. Assumption: one shareholder, an individual who is not resident in the United Kingdom, holds 100% of the company; the company has no associated companies and a 12-month accounting period.
- Between GBP 50,000 and GBP 250,000 the figure applies Marginal Relief with the 3/200 fraction to a company without dividend income from other companies.
The facts behind the figures
Corporate tax
- For the financial year starting 1 April 2026: small profits rate 19% for profits up to GBP 50,000, main rate 25% for profits over GBP 250,000, Marginal Relief in between with a standard fraction of 3/200. gov.uk
- Marginal Relief reduces the tax by the standard fraction applied to the difference between the upper limit and the company's augmented profits (Corporation Tax Act 2010, section 18B). legislation.gov.uk
- The GBP 50,000 and GBP 250,000 limits are divided by one plus the number of associated companies, and reduced for accounting periods shorter than 12 months. gov.uk
Tax on dividends paid abroad
VAT
- VAT standard rate 20%, reduced rate 5%, zero rate 0%. gov.uk
- Registration is required when taxable turnover for the last 12 months goes over GBP 90,000, or is expected to in the next 30 days. gov.uk
- A business based outside the UK that supplies goods or services to the UK must register for VAT whatever its turnover. gov.uk
Tax facts checked on 2026-10-23 from the official sources linked above. Rates change: check them with a firm before you act. General information, not tax advice.
Corporate tax
Ireland
12.5% on trading income, 25% on non-trading income.
To set up the company properly: your country of residence may tax the dividends you receive, and it may also tax the company's profits under its rules on foreign companies controlled by its residents. A company managed from your country may be treated as resident there. This is general information, not tax advice.
Destination taxes only, before tax treaties and before any tax in your country of residence. Assumption: one shareholder, an individual who is not resident in Ireland, holds 100% of the company.
- The 25% Dividend Withholding Tax is shown as withheld. A shareholder resident in an EU or EEA state or a treaty country can claim exemption on Form V2A before the payment; with the exemption, nothing is withheld.
The facts behind the figures
Corporate tax
- Corporation tax is 12.5% on trading income and 25% on non-trading income, such as rental and investment income, and on income from an excepted trade. revenue.ie
- Pillar Two: groups with revenue over EUR 750 million in two of the previous four fiscal years pay a minimum of 15% on profits. revenue.ie
Tax on dividends paid abroad
- Irish resident companies withhold Dividend Withholding Tax at 25% on distributions. revenue.ie
- Non-resident individuals who are tax resident in another EU or EEA state or a treaty country can claim exemption on Form V2A, certified by the tax authority of their country; the exemption is not automatic. revenue.ie
VAT
- VAT standard rate 23%, reduced rates 13.5% and 9%. revenue.ie
- Registration thresholds: EUR 42,500 for businesses supplying services only, EUR 85,000 for businesses supplying goods. revenue.ie
Tax facts checked on 2026-10-23 from the official sources linked above. Rates change: check them with a firm before you act. General information, not tax advice.
Corporate tax
Malta
35%, with refunds to shareholders depending on the income and structure; or a final 15% by election.
To set up the company properly: your country of residence may tax the dividends you receive, and it may also tax the company's profits under its rules on foreign companies controlled by its residents. A company managed from your country may be treated as resident there. This is general information, not tax advice.
| Refund to the shareholder, if claimed (6/7 of the tax on the profits distributed) | EUR 30,000 |
| Tax left in Malta after the refund | EUR 5,000 (5%) |
Destination taxes only, before tax treaties and before any tax in your country of residence. Assumption: one shareholder, an individual who is not resident in Malta, holds 100% of the company.
- Assumptions of the refund rows: trading income (for passive interest and royalties the refund is 5/7); the refund is worked out on the share of profit distributed, so it is full only when all the profit is distributed; the shareholder, registered with the tax administration, claims the refund. Timing: by law the refund is paid within 14 days of becoming due, which can be extended by 12 months; the time it takes in practice is not published. Under the 15% final tax there are no refunds.
The facts behind the figures
Corporate tax
- Companies are taxed at a flat rate of 35% on chargeable income. mtca.gov.mt
- When dividends are distributed, shareholders may claim a refund of part or all of the tax paid by the company. mtca.gov.mt
- Refunds are set by article 48(4) and (4A) of the Income Tax Management Act; the fraction depends on the kind of income and on the structure. legislation.mt
- On trading income the shareholder refund is 6/7 of the tax paid on the profits distributed; on passive interest and royalties it is 5/7. legislation.mt
- From year of assessment 2025 a company may elect a final 15% tax instead of 35%: no refunds, at least five years, and never less than the 35% tax net of shareholder refunds. legislation.mt
Tax on dividends paid abroad
- 15% is deducted only from dividends paid out of untaxed profits to Malta residents other than companies, or to non-residents controlled by persons resident and domiciled in Malta. legislation.mt
- A dividend paid from taxed profits to a non-resident individual not controlled by Malta residents has no withholding. legislation.mt
VAT
- VAT standard rate 18%. legislation.mt
- A taxable person established in Malta applies for VAT registration within 30 days of its first taxable supply; small undertakings can register under article 11 up to EUR 35,000 of domestic turnover. legislation.mt
Tax facts checked on 2026-10-27 from the official sources linked above. Rates change: check them with a firm before you act. General information, not tax advice.
Corporate tax
Cyprus
15% from 1 January 2026.
To set up the company properly: your country of residence may tax the dividends you receive, and it may also tax the company's profits under its rules on foreign companies controlled by its residents. A company managed from your country may be treated as resident there. This is general information, not tax advice.
Destination taxes only, before tax treaties and before any tax in your country of residence. Assumption: one shareholder, an individual who is not resident in Cyprus, holds 100% of the company.
- Nothing is shown as withheld on the dividend because a non-resident individual is not subject to Special Defence Contribution.
The facts behind the figures
Corporate tax
- From 1 January 2026 Cyprus companies pay corporate income tax at 15%. gov.cy
Tax on dividends paid abroad
- Individuals who are not Cyprus tax resident, or not domiciled in Cyprus, are not subject to Special Defence Contribution on dividends. gov.cy
- Dividends paid to a non-resident company carry Special Defence Contribution only if that company is resident in a jurisdiction on the official lists: 5% or 17% depending on the list. gov.cy
VAT
- VAT standard rate 19%; reduced rates 9% and 5%; super reduced rate 3%. europa.eu
- VAT registration when taxable supplies exceed EUR 15,600 in the last 12 months or are expected to in the next 30 days. companies.gov.cy
Tax facts checked on 2026-10-23 from the official sources linked above. Rates change: check them with a firm before you act. General information, not tax advice.
Corporate tax
Saudi Arabia
20% income tax on the shares of non-Saudi shareholders; zakat 2.5% on Saudi and GCC shares.
To set up the company properly: your country of residence may tax the dividends you receive, and it may also tax the company's profits under its rules on foreign companies controlled by its residents. A company managed from your country may be treated as resident there. This is general information, not tax advice.
Destination taxes only, before tax treaties and before any tax in your country of residence. Assumption: one shareholder, an individual who is not resident in Saudi Arabia, holds 100% of the company; the shareholder is not Saudi or a GCC citizen, so the whole company is subject to income tax and not to zakat.
- The figure applies 20% to the profit. The tax base is set by Saudi tax rules and can differ from the accounting profit.
The facts behind the figures
Corporate tax
- Income tax is 20% of the tax base of a resident capital company, on the shares held directly or indirectly by non-Saudi persons. zatca.gov.sa
- Zakat is 2.5% of the zakat base on the shares of Saudi partners and of those treated as GCC citizens. zatca.gov.sa
Tax on dividends paid abroad
- Withholding tax on dividends paid to non-residents is 5%. zatca.gov.sa
VAT
- VAT standard rate 15%; registration is mandatory above SAR 375,000 of taxable supplies in 12 months and voluntary above SAR 187,500. zatca.gov.sa
Tax facts checked on 2026-10-23 from the official sources linked above. Rates change: check them with a firm before you act. General information, not tax advice.
Corporate tax
Isle of Man
0% standard rate; 10% on banking and large retail income, 20% on Isle of Man land and property income.
To set up the company properly: your country of residence may tax the dividends you receive, and it may also tax the company's profits under its rules on foreign companies controlled by its residents. A company managed from your country may be treated as resident there. This is general information, not tax advice.
Destination taxes only, before tax treaties and before any tax in your country of residence. Assumption: one shareholder, an individual who is not resident in the Isle of Man, holds 100% of the company.
- The 10% rate for banking and large retail income and the 20% rate for Isle of Man land and property income are not computed here.
The facts behind the figures
Corporate tax
- For the 2025-26 and 2026-27 tax years the standard rate of income tax on company income is 0%, with 10% on banking business income and on retail trade income above GBP 500,000, and 20% on income from land and property in the Isle of Man. gov.im
- Resident and non-resident companies are taxed at the same rates. gov.im
- Groups with annual revenue of EUR 750 million or more pay a minimum effective rate of 15% through the Domestic Top-up Tax, for fiscal years starting on or after 1 January 2025. gov.im
Tax on dividends paid abroad
- Isle of Man companies apply a 0% withholding rate to dividends paid to individuals and to companies. gov.im
VAT
- VAT standard rate 20%, reduced rate 5%. gov.im
- The Isle of Man is treated as part of the UK for VAT purposes, with its own VAT administration. gov.im
- Registration is required when taxable supplies in the preceding 12 months exceed GBP 90,000, or when supplies in the next 30 days alone are expected to exceed GBP 90,000. gov.im
Tax facts checked on 2026-10-23 from the official sources linked above. Rates change: check them with a firm before you act. General information, not tax advice.
Corporate tax
Poland
19%; 9% for small taxpayers and in the first year, with revenue up to EUR 2 million.
To set up the company properly: your country of residence may tax the dividends you receive, and it may also tax the company's profits under its rules on foreign companies controlled by its residents. A company managed from your country may be treated as resident there. This is general information, not tax advice.
Destination taxes only, before tax treaties and before any tax in your country of residence. Assumption: one shareholder, an individual who is not resident in Poland, holds 100% of the company.
- The 9% rate does not apply to capital gains, which are taxed at 19%.
The facts behind the figures
Corporate tax
- Corporate income tax rate 19%. api.sejm.gov.pl
- 9% on income other than capital gains when revenue in the tax year does not exceed the PLN equivalent of EUR 2,000,000 and the company is a small taxpayer or in its first year of activity; companies formed from an existing business are excluded. api.sejm.gov.pl
Tax on dividends paid abroad
- Dividends paid to individuals, including non-resident individuals, bear a 19% flat tax. api.sejm.gov.pl
- Dividends paid to companies bear 19%; they are exempt for an EU or EEA parent company holding at least 10% for two years without a break. api.sejm.gov.pl
VAT
- VAT standard rate 23%; reduced rates 8% and 5%. api.sejm.gov.pl
- Businesses with a seat in Poland whose sales did not exceed PLN 240,000 in the previous or the current year are exempt from VAT. api.sejm.gov.pl
Tax facts checked on 2026-10-23 from the official sources linked above. Rates change: check them with a firm before you act. General information, not tax advice.
Corporate tax
Estonia
22% (22/78 of the net amount) only when profit is distributed; retained profit is not taxed.
To set up the company properly: your country of residence may tax the dividends you receive, and it may also tax the company's profits under its rules on foreign companies controlled by its residents. A company managed from your country may be treated as resident there. This is general information, not tax advice.
Destination taxes only, before tax treaties and before any tax in your country of residence. Assumption: one shareholder, an individual who is not resident in Estonia, holds 100% of the company.
- The company pays the tax when it distributes: with half paid out, tax is due only on that half. Profit kept in the company is taxed when it is distributed later.
The facts behind the figures
Corporate tax
- An Estonian company pays corporate income tax only when it distributes profit, at 22/78 of the net distribution (22% of the gross amount); profit kept in the company is not taxed. emta.ee
- The rate stays at 22% in 2026: the increase planned for 2026 was cancelled in December 2025. emta.ee
- The planned security tax on company profits was repealed in June 2025. riigikogu.ee
- The income of an Estonian company is also taxed abroad when the company is managed from outside Estonia. emta.ee
Tax on dividends paid abroad
- From 2025 Estonia does not tax dividends received by non-resident individuals, except dividends from profits taxed at the former 14/86 rate up to 2024. emta.ee
Tax facts checked on 2026-10-23 from the official sources linked above. Rates change: check them with a firm before you act. General information, not tax advice.
Corporate tax
Spain
25% general rate; 15% for new companies in their first two profitable years; 19% and 21% in 2026 below EUR 1 million of turnover.
To set up the company properly: your country of residence may tax the dividends you receive, and it may also tax the company's profits under its rules on foreign companies controlled by its residents. A company managed from your country may be treated as resident there. This is general information, not tax advice.
Destination taxes only, before tax treaties and before any tax in your country of residence. Assumption: one shareholder, an individual who is not resident in Spain, holds 100% of the company.
- Rates for tax periods starting in 2026; the reduced rates change each year until 2029 under the law's transitional schedule.
The facts behind the figures
Corporate tax
- General corporate income tax rate 25%. boe.es
- New companies carrying on an economic activity pay 15% in the first tax period with a positive taxable base and in the following one; group companies and holding entities without an activity are excluded. boe.es
- Tax periods starting in 2026, previous-period turnover below EUR 1 million: 19% on the first EUR 50,000 of taxable base and 21% on the rest. boe.es
- Tax periods starting in 2026, other small companies under article 101 of the law: 23%. boe.es
Tax on dividends paid abroad
- Non-resident income tax on dividends is 19%; dividends paid to an EU parent company holding at least 5% for one year are exempt, with further conditions. boe.es
VAT
- VAT general rate 21%; reduced rates 10% and 4%. sede.agenciatributaria.gob.es
- Taxable persons file a declaration when they start the activities that make them subject to VAT. boe.es
Tax facts checked on 2026-10-23 from the official sources linked above. Rates change: check them with a firm before you act. General information, not tax advice.
Corporate tax
Jersey
0% standard rate; 10% for certain financial services companies; 20% for utilities and Jersey property and trading income.
To set up the company properly: your country of residence may tax the dividends you receive, and it may also tax the company's profits under its rules on foreign companies controlled by its residents. A company managed from your country may be treated as resident there. This is general information, not tax advice.
Destination taxes only, before tax treaties and before any tax in your country of residence. Assumption: one shareholder, an individual who is not resident in Jersey, holds 100% of the company.
- The 10% rate for certain financial services companies, the 20% rate for utilities and Jersey trading income such as property, and the 0% to 20% retail rate are not computed here.
- The 0% dividend figure applies to distributions from profits charged at 0%.
The facts behind the figures
Corporate tax
- The standard rate of company tax in Jersey is 0%. Certain financial services companies pay 10%; utility companies and income derived from trading in Jersey (such as property rental, property development and quarrying) are taxed at 20%. gov.je
- Retail companies in Jersey with retail turnover of GBP 2m and above pay between 0% and 20%: 0% on profits under GBP 500,000, rising to 20% on profits above GBP 750,000. gov.je
- Jersey entities in multinational groups with consolidated annual revenue of EUR 750 million or more pay Multinational Corporate Income Tax (MCIT) for a minimum effective rate of 15%, for accounting periods beginning on or after 1 January 2025. gov.je
Tax on dividends paid abroad
- Non-resident individuals are exempt from Jersey tax on company distributions from profits or gains charged at 0%. gov.je
Tax facts checked on 2026-10-23 from the official sources linked above. Rates change: check them with a firm before you act. General information, not tax advice.
Corporate tax
Guernsey
0% standard rate; 10% and 20% for listed activities.
To set up the company properly: your country of residence may tax the dividends you receive, and it may also tax the company's profits under its rules on foreign companies controlled by its residents. A company managed from your country may be treated as resident there. This is general information, not tax advice.
Destination taxes only, before tax treaties and before any tax in your country of residence. Assumption: one shareholder, an individual who is not resident in Guernsey, holds 100% of the company.
- The 10% intermediate rate for listed financial activities and the 20% higher rate for Guernsey land, large retail and regulated utilities are not computed here.
The facts behind the figures
Corporate tax
- The standard rate of income tax on company income is 0%. gov.gg
- An intermediate rate of 10% applies to income from banking, domestic insurance, fiduciary business, custody services and other listed financial and compliance activities. gov.gg
- A higher rate of 20% applies to income from Guernsey land and buildings, large retail business in Guernsey (taxable profit above GBP 500,000), CICRA-regulated trading and the supply of gas or hydrocarbon oil. gov.gg
Tax on dividends paid abroad
- Distributions to a non-resident beneficial member do not create a Guernsey tax charge; the company must hold evidence that the member is not Guernsey resident before paying without deduction of tax. gov.gg
VAT
- Guernsey Customs states that VAT is a UK tax, and that it cannot refund VAT or process VAT reclaims. gov.gg
- On 2 October 2026 the States voted to implement a goods and services tax; it cannot be brought into operation until the agreed income tax, social security and benefit mitigations are in force. statesvoting-records.gov.gg
- The June 2026 tax reform package proposed GST at 3% from 2028; no official start date after the vote was found. gov.gg
Tax facts checked on 2026-10-23 from the official sources linked above. Rates change: check them with a firm before you act. General information, not tax advice.
Corporate tax
Switzerland
8.5% federal on profit after tax, plus cantonal and communal tax: total about 12% to 20% depending on the city (2025).
To set up the company properly: your country of residence may tax the dividends you receive, and it may also tax the company's profits under its rules on foreign companies controlled by its residents. A company managed from your country may be treated as resident there. This is general information, not tax advice.
Destination taxes only, before tax treaties and before any tax in your country of residence. Assumption: one shareholder, an individual who is not resident in Switzerland, holds 100% of the company.
- Each rate is the total profit tax burden (federal, cantonal and communal, and church tax where the canton levies it on companies) on CHF 100,000 of profit before tax in that city for tax year 2025, as calculated by the Federal Tax Administration (ESTV) tax calculator on 5 November 2026. It changes with the amount of profit where cantonal rates are tiered, and from year to year.
- Not included: the cantonal capital tax on equity, and reductions such as the patent box or R&D deductions.
- The 35% withholding tax on dividends can be refunded in full or in part to shareholders resident in a country with a double taxation agreement; the amount that stays in Switzerland depends on the treaty and is not shown here.
The facts behind the figures
Corporate tax
- The federal profit tax on companies (GmbH, AG) is 8.5% of net profit. fedlex.admin.ch
- Federal, cantonal and communal taxes are deductible business expenses, so the 8.5% applies to profit after tax and the effective federal rate on profit before tax is lower. fedlex.admin.ch
- Cantons and communes add their own profit tax, so the total depends on the seat. For 2025 the Federal Tax Administration calculator gives about 11.9% in Zug and Lucerne, 14.7% in Geneva and 19.6% in Zurich on CHF 100,000 of profit. swisstaxcalculator.estv.admin.ch
- The cantons also levy an annual capital tax on equity; the Confederation does not. estv2.admin.ch
Tax on dividends paid abroad
- Dividends of a Swiss AG or GmbH are subject to the federal withholding tax (anticipatory tax) of 35%. fedlex.admin.ch
- For recipients domiciled abroad the 35% is generally a final charge, but where their country has a double taxation agreement with Switzerland it can be refunded in full or in part. estv.admin.ch
- The refund claim expires if it is not filed within three years after the end of the calendar year in which the dividend fell due. estv.admin.ch
VAT
- VAT standard rate 8.1%. fedlex.admin.ch
- A business is exempt from VAT liability while its turnover in Switzerland and abroad stays under CHF 100,000 a year; above that it must register. fedlex.admin.ch
Tax facts checked on 2026-11-05 from the official sources linked above. Rates change: check them with a firm before you act. General information, not tax advice.
Corporate tax
Portugal
19% in 2026 (18% in 2027, 17% from 2028); 15% on the first EUR 50,000 for SMEs; 5% in the Madeira Free Zone, with conditions.
To set up the company properly: your country of residence may tax the dividends you receive, and it may also tax the company's profits under its rules on foreign companies controlled by its residents. A company managed from your country may be treated as resident there. This is general information, not tax advice.
Destination taxes only, before tax treaties and before any tax in your country of residence. Assumption: one shareholder, an individual who is not resident in Portugal, holds 100% of the company.
- IRC rates for tax periods starting in 2026; the general rate falls to 18% in 2027 and 17% from 2028.
- Not included: the state surcharge above EUR 1.5 million of taxable profit and the municipal surcharge.
- Madeira Free Zone: 1 to 5 jobs in the first six months and at least EUR 75,000 of fixed-asset investment within two years, or 6 or more jobs; the profit taxed at 5% and the yearly benefit are capped, so the 5% applies only within those caps.
- The 28% withholding on dividends rises to 35% for shareholders resident in a listed favourable-tax jurisdiction.
The facts behind the figures
Corporate tax
- The corporate income tax (IRC) rate is 19% for tax periods starting in 2026, 18% for 2027 and 17% from 1 January 2028. info.portaldasfinancas.gov.pt
- Small, medium and Small Mid Cap companies pay 15% on the first EUR 50,000 of taxable profit and the general rate on the rest. info.portaldasfinancas.gov.pt
- A state surcharge applies above EUR 1.5 million of taxable profit: 3%, 5% above EUR 7.5 million and 9% above EUR 35 million. info.portaldasfinancas.gov.pt
- Entities licensed in the Madeira Free Zone from 1 January 2015 to 31 December 2026 pay 5% IRC until 31 December 2033, with job and investment conditions and caps on the profit taxed at 5%. info.portaldasfinancas.gov.pt
- Companies with their registered office or effective management in Portugal are resident for IRC. info.portaldasfinancas.gov.pt
Tax on dividends paid abroad
- Dividends paid by a Portuguese company to residents or non-residents bear a final withholding of 28%, or 35% for residents of a listed favourable-tax jurisdiction. info.portaldasfinancas.gov.pt
VAT
- VAT standard rate 23% on the mainland; 22% in Madeira. info.portaldasfinancas.gov.pt
- A business established in Portugal is exempt from VAT if its turnover in Portugal did not exceed EUR 15,000 in the previous year. info.portaldasfinancas.gov.pt
Tax facts checked on 2026-11-02 from the official sources linked above. Rates change: check them with a firm before you act. General information, not tax advice.
Corporate tax
Bulgaria
10% flat.
To set up the company properly: your country of residence may tax the dividends you receive, and it may also tax the company's profits under its rules on foreign companies controlled by its residents. A company managed from your country may be treated as resident there. This is general information, not tax advice.
Destination taxes only, before tax treaties and before any tax in your country of residence. Assumption: one shareholder, an individual who is not resident in Bulgaria, holds 100% of the company.
- The 5% is the final tax on dividends paid to individuals; dividends paid to a company resident in an EU or EEA state are not subject to it.
The facts behind the figures
Corporate tax
Tax on dividends paid abroad
Tax facts checked on 2026-11-02 from the official sources linked above. Rates change: check them with a firm before you act. General information, not tax advice.
Corporate tax
Romania
16% profit tax; micro-enterprise tax 1% of revenue in 2026, up to EUR 100,000 of revenue, with at least one employee and other conditions.
To set up the company properly: your country of residence may tax the dividends you receive, and it may also tax the company's profits under its rules on foreign companies controlled by its residents. A company managed from your country may be treated as resident there. This is general information, not tax advice.
Destination taxes only, before tax treaties and before any tax in your country of residence. Assumption: one shareholder, an individual who is not resident in Romania, holds 100% of the company.
- A micro-enterprise (revenue up to the equivalent of EUR 100,000, at least one employee and the other conditions of the Fiscal Code) pays 1% of revenue in 2026 instead of profit tax; the simulation does not show it because it is a tax on revenue, not on profit.
- The 16% withholding applies to dividends paid to non-residents unless a tax treaty provides otherwise; dividends to an EU company holding at least 10% for at least one year can be exempt.
The facts behind the figures
Corporate tax
- The profit tax rate is 16% (Fiscal Code, art. 17). static.anaf.ro
- From 1 January 2026 the micro-enterprise tax is a single 1% rate on revenue (Fiscal Code, art. 51(1), as amended by OUG 89/2025). static.anaf.ro
- A micro-enterprise is a Romanian company with revenue up to the equivalent of EUR 100,000 in the previous year (with linked companies), at least one employee, and the other conditions of the Fiscal Code, art. 47(1). static.anaf.ro
- A micro-enterprise whose revenue passes EUR 100,000 during 2026 owes profit tax from the quarter in which the limit was passed. static.anaf.ro
Tax on dividends paid abroad
- Dividends paid to non-residents from 1 January 2026 bear a 16% withholding tax (Fiscal Code, art. 224(4)(b), as amended by Law 141/2025). static.anaf.ro
- Dividends paid to an EU company holding at least 10% for at least one year can be exempt. static.anaf.ro
VAT
- VAT standard rate 21% from 1 August 2025 (Fiscal Code, art. 291, as amended by Law 141/2025). static.anaf.ro
- A business established in Romania with annual turnover up to RON 395,000 can apply the small-business VAT exemption (Fiscal Code, art. 310(1)). static.anaf.ro
Tax facts checked on 2026-11-02 from the official sources linked above. Rates change: check them with a firm before you act. General information, not tax advice.
Corporate tax
Luxembourg
23.87% in total in Luxembourg City from 2025 (16% corporate income tax plus surcharge and municipal business tax); corporate income tax 14% up to EUR 175,000.
To set up the company properly: your country of residence may tax the dividends you receive, and it may also tax the company's profits under its rules on foreign companies controlled by its residents. A company managed from your country may be treated as resident there. This is general information, not tax advice.
Destination taxes only, before tax treaties and before any tax in your country of residence. Assumption: one shareholder, an individual who is not resident in Luxembourg, holds 100% of the company.
- The rate is the tax administration's total for a company in Luxembourg City from 2025: 16% corporate income tax, 1.12 points of employment-fund surcharge and 6.75 points of municipal business tax. Other municipalities set their own municipal business tax.
- The 16% corporate income tax rate applies above EUR 200,000 of taxable income. Below that the corporate income tax part is 14% up to EUR 175,000, and EUR 24,500 plus 30% of the excess between EUR 175,000 and EUR 200,000, so the total on smaller profits differs from 23.87%.
- Not included: net wealth tax.
- The 15% withholding on dividends is shown as withheld; a double taxation treaty can lower it.
The facts behind the figures
Corporate tax
- From tax year 2025 corporate income tax is 14% on taxable income up to EUR 175,000, EUR 24,500 plus 30% of the excess between EUR 175,000 and EUR 200,000, and 16% above EUR 200,000. impotsdirects.public.lu
- For a company in Luxembourg City the tax administration lists a total rate of 23.87% from 2025: 16% corporate income tax, 1.12% employment-fund surcharge and 6.75% municipal business tax. impotsdirects.public.lu
- A company is resident when its registered seat or its seat of effective management is in Luxembourg. guichet.public.lu
Tax on dividends paid abroad
- Dividends paid to non-resident shareholders bear a 15% withholding tax, or the lower rate of a double taxation treaty. guichet.public.lu
VAT
- VAT standard rate 17%. europa.eu
- From 1 January 2025 small businesses are exempt from VAT up to EUR 50,000 of annual turnover. pfi.public.lu
Tax facts checked on 2026-11-02 from the official sources linked above. Rates change: check them with a firm before you act. General information, not tax advice.
Corporate tax
Lithuania
17% from 2026; 7% for small companies with income up to EUR 300,000; 0% in the first two tax periods for new small companies.
To set up the company properly: your country of residence may tax the dividends you receive, and it may also tax the company's profits under its rules on foreign companies controlled by its residents. A company managed from your country may be treated as resident there. This is general information, not tax advice.
Destination taxes only, before tax treaties and before any tax in your country of residence. Assumption: one shareholder, an individual who is not resident in Lithuania, holds 100% of the company.
- The 7% and 0% rates have conditions on income and on who holds the shares; check eligibility with an accountant in Lithuania.
- Dividends to an individual are shown with 15% withholding; a treaty with your country may set a lower rate.
- How a company managed from abroad is treated is not verified on an official source.
The facts behind the figures
Corporate tax
- From 1 January 2026 the corporate income tax rates are 17% (standard) and 7% (preferential), up from 16% and 6% (Law No XV-285 of 17 June 2025). economy-finance.ec.europa.eu
- The 7% rate applies to small companies whose income for the tax period does not exceed EUR 300,000, subject to a limit on who holds the shares. ec.europa.eu
- Newly registered small companies that meet the same conditions pay 0% in their first tax period and, from 2026, also in their second. ec.europa.eu
Tax on dividends paid abroad
- Dividends paid to individuals are taxed at 15%, withheld by the paying company; a resident of a treaty country can ask for the lower treaty rate (form FR0021). vmi.lt
VAT
- VAT standard rate 21%. europa.eu
- Businesses below EUR 45,000 of turnover a year can use the small-business VAT exemption; above that they must register. sme-vat-rules.ec.europa.eu
Tax facts checked on 2026-11-05 from the official sources linked above. Rates change: check them with a firm before you act. General information, not tax advice.
Corporate tax
Hungary
9%; optional small business tax (KIVA) at 10% of its own base, replacing corporate tax and social contribution tax.
To set up the company properly: your country of residence may tax the dividends you receive, and it may also tax the company's profits under its rules on foreign companies controlled by its residents. A company managed from your country may be treated as resident there. This is general information, not tax advice.
Destination taxes only, before tax treaties and before any tax in your country of residence. Assumption: one shareholder, an individual who is not resident in Hungary, holds 100% of the company.
- The simulation uses the 9% corporate tax. The small business tax (KIVA, 10% of a different base that includes personnel payments) replaces corporate tax and social contribution tax when chosen; it is not simulated.
- Not included: the local business tax of up to 2%, set by each municipality on its own base.
- The 15% withholding applies to a non-resident individual whose country has no tax treaty with Hungary; with a treaty, the treaty rate applies. Dividends paid to companies bear no withholding.
The facts behind the figures
Corporate tax
- Corporate tax rate 9% of the positive tax base. nav.gov.hu
- A Kft. can instead choose the small business tax (KIVA): 10% of a base made of personnel payments plus capital and dividend items, replacing corporate tax and social contribution tax. nav.gov.hu
- From 2026 KIVA can be chosen with up to 100 staff on average and up to HUF 6 billion of revenue and of balance sheet total, among other conditions. nav.gov.hu
- Municipalities levy a local business tax of up to 2%. nav.gov.hu
Tax on dividends paid abroad
- For a non-resident individual the tax treaty governs dividends; without a treaty the rate is 15%. nav.gov.hu
- No withholding tax applies to dividends paid by a Hungarian company to another company, resident or not. nav.gov.hu
VAT
- VAT standard rate 27% (VAT Act, s. 82(1)). nav.gov.hu
- The small-business VAT exemption can be chosen up to HUF 20 million of turnover from 2026 (HUF 22 million from 2027, HUF 24 million from 2028). nav.gov.hu
Tax facts checked on 2026-11-05 from the official sources linked above. Rates change: check them with a firm before you act. General information, not tax advice.
Corporate tax calculator: questions and answers
What does the corporate tax calculator include?
The corporate tax the destination charges on the profit you enter, the tax it withholds on a dividend paid to a shareholder who is an individual not resident there, and the profit kept in the company. It shows destination taxes only, before tax treaties and before any tax in your country of residence.
Can my own country tax the profit as well?
To set up the company properly: your country of residence may tax the dividends you receive, and it may also tax the company's profits under its rules on foreign companies controlled by its residents. A company managed from your country may be treated as resident there. This is general information, not tax advice.
Why does Malta show a refund to the shareholder?
Malta taxes company profits at 35%, and a shareholder who receives a dividend can claim back part of that tax: on trading income the refund is 6/7 of the tax paid on the profits distributed, on passive interest and royalties 5/7. A company can instead elect a final 15% tax, with no refunds. The calculator shows the refund for trading income, with its assumptions next to the result.
Where do the rates come from?
From the tax authorities and the tax laws of each destination, linked under "The facts behind the figures". They were last checked on 2026-11-05. Rates and thresholds change, so check them with a firm before you act.
How do I get an assessment for my own company?
Choose the destination and use "Ask firms for an assessment": Accountanty forwards your request to firms we select in that country, which assess your structure and income. The service is free for you.