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Personal and Corporate Rates

Rates

Top statutory income tax rates, %

 
Tax on personal income Tax on corporate income
2000 2009 2010 Difference 2000-2010 2000 2009 2010 Difference 2000-2010
EU27* 44.7 37.1 37.5 -7.2 31.9 23.5 23.2 -8.7
EA16* 48.4 42.1 42.4 -6.0 34.9 25.9 25.7 -9.2
Belgium
60.6 53.7 53.7 -7.0 40.2 34.0 34.0 -6.2
Bulgaria
40.0 10.0 10.0 -30.0 32.5 10.0 10.0 -22.5
Czech Republic
32.0 15.0 15.0 -17.0 31.0 20.0 19.0 -12.0
Denmark
59.7 59.0 51.5 -8.2 32.0 25.0 25.0 -7.0
Germany
53.8 47.5 47.5 -6.3 51.6 29.8 29.8 -21.8
Estonia
26.0 21.0 21.0 -5.0 26.0 21.0 21.0 -5.0
Ireland
44.0 41.0 41.0 -3.0 24.0 12.5 12.5 -11.5
Greece
45.0 40.0 45.0 0.0 40.0 25.0 24.0 -16.0
Spain
48.0 43.0 43.0 -5.0 35.0 30.0 30.0 -5.0
France
59.0 45.8 45.8 -13.2 37.8 34.4 34.4 -3.4
Italy
45.9 45.2 45.2 -0.7 41.3 31.4 31.4 -9.9
Cyprus
40.0 30.0 30.0 -10.0 29.0 10.0 10.0 -19.0
Latvia
25.0 23.0 26.0 1.0 25.0 15.0 15.0 -10.0
Lithuania
33.0 15.0 15.0 -18.0 24.0 20.0 15.0 -9.0
Luxembourg
47.2 39.0 39.0 -8.2 37.5 28.6 28.6 -8.9
Hungary
44.0 40.0 40.6 -3.4 19.6 21.3 20.6 1.0
Malta
35.0 35.0 35.0 0.0 35.0 35.0 35.0 0.0
Netherlands
60.0 52.0 52.0 -8.0 35.0 25.5 25.5 -9.5
Austria
50.0 50.0 50.0 0.0 34.0 25.0 25.0 -9.0
Poland
40.0 32.0 32.0 -8.0 30.0 19.0 19.0 -11.0
Portugal
40.0 42.0 42.0 2.0 35.2 26.5 26.5 -8.7
Romania
40.0 16.0 16.0 -24.0 25.0 16.0 16.0 -9.0
Slovenia
50.0 41.0 41.0 -9.0 25.0 21.0 20.0 -5.0
Slovakia
42.0 19.0 19.0 -23.0 29.0 19.0 19.0 -10.0
Finland
54.0 49.1 48.6 -5.4 29.0 26.0 26.0 -3.0
Sweden
51.5 56.4 56.4 4.9 28.0 26.3 26.3 -1.7
United Kingdom
40.0 40.0 50.0 10.0 30.0 28.0 28.0 -2.0
Norway
47.5 40.0 40.0 -7.5 28.0 28.0 28.0 0.0
Iceland : : 46.1 : 30.0 15.0 18.0 -12.0

* Arithmetic average