Combined central and sub-central corporate income tax rates in Europe in 2023

Published by
Lorenzo Macchi,
Feb 13, 2025

Portugal had the highest combined corporate income tax rate in 2023, reaching 31.5 percent, and was followed by Germany with a rate of 29.94 percent. On the other hand, Hungary had the lowest combined corporate income tax rate, reaching just nine percent in 2023.

Combined corporate income tax rates in Europe in 2023, by country

CharacteristicCorporation income tax rate
Portugal 31.5%
Germany 29.94%
Italy 27.81%
France 25.83%
Netherlands 25.8%
Belgium 25%
Spain 25%
United Kingdom 25%
Luxembourg 24.94%
Austria 24%
Denmark 22%
Greece 22%
Norway 22%
Showing entries 1 to 13 (27 entries in total)
Created with Highcharts 7.2.2Corporation income tax rate31.5%31.5%29.94%29.94%27.81%27.81%25.83%25.83%25.8%25.8%25%25%25%25%25%25%24.94%24.94%24%24%22%22%22%22%22%22%21%21%20.6%20.6%20%20%20%20%20%20%20%20%20%20%19.65%19.65%19%19%19%19%19%19%15%15%12.5%12.5%9%9%PortugalGermanyItalyFranceNetherlandsBelgiumSpainUnited KingdomLuxembourgAustriaDenmarkGreeceNorwaySlovakiaSwedenEstoniaFinlandIcelandLatviaTurkeySwitzerlandCzechiaPolandSloveniaLithuaniaIrelandHungary
0%2%4%6%8%10%12%14%16%18%20%22%24%26%28%30%32%34%36%

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Release date

November 2023

Region

Europe

Survey time period

2023

Supplementary notes

Combined corporate income tax rate - shows the basic combined central and sub-central (statutory) corporate income tax rate given by the central government rate (less deductions for sub-national taxes) plus the sub-central rate

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