Dividend Tax Rates in Europe
Net Top Statutory Dividend Tax Rate Paid at the Shareholder Level in 35 Major European Countries, 2024
CountryNet Top Statutory Dividend Tax Rate Paid at the Shareholder LevelRank
Austria27.50%12
Belgium30.00%7
Bulgaria5.00%30
Croatia12.00%25
Cyprus17.00%22
Czech Republic23.00%16
Denmark42.00%2
Estonia0.00%33
Finland28.90%9
France34.00%5
Georgia5.00%30
Germany26.38%13
Greece5.00%30
Hungary15.00%23
Iceland22.00%18
Ireland51.00%1
Italy26.00%14
Latvia0.00%33
Lithuania15.00%23
Luxembourg21.00%19
Malta0.00%33
Moldova6%29
Netherlands33.00%6
Norway37.84%4
Poland19.00%21
Portugal28.00%10
Romania8.00%27
Slovakia10.00%26
Slovenia25.00%15
Spain28.00%10
Sweden30.00%7
Switzerland22.16%17
Turkey20.00%20
Ukraine6.50%28
United Kingdom39.35%3
Note: All types of reliefs and gross-up provisions at the shareholder level are taken into account.Source: OECD, “Combined (corporate and shareholder) statutory tax rates on dividend income” and PwC, “Worldwide Tax Summaries.”
Data compiled by Cristina Enache
