Tax Resources

	A	B	C	D	E	F	G	H	I	J	K
1	Country	Minimum taxable turnover after which a business needs to register for VAT	Theft score -> = (100(1-corporate income tax))(1-personal income tax)	Max Corporate Tax	Max Personal Income Tax	Standard VAT	Theft score with VAT	Dividend Tax	Capital Gains Tax	In the EU	In Schengen

2	Vatican	NA	100	0%	0%	0%	100	0%	0%	No	Yes
3	Guernsey	£85,000	80	0%	20%	0%	80	20%	0%	No	No
4	Andorra	€10,000	81	10%	10%	4.50%	77.355	10%	10%	No	Yes
5	Jersey	£85,000	80	0%	20%	5%	76	0%	0%	No	No
6	Liechtenstein	€91,500	80.5	12.50%	8%	7.70%	74.3015	0%	0%	No	Yes
7	Gibraltar	£85,000	70	12.50%	20%	0%	70	0%	0%	No	No
8	Bosnia and Herzegovina	€25,500	67.23	10%	10%	17%	67.23	5%	10%	No	No
9	Bulgaria	€25,000	81	10%	10%	20%	64.8	5%	10%	Yes	No
10	Isle of Man	£85,000	80	0%	20%	20%	64	0%	0%	No	No
11	North Macedonia	€32,500	76.1515	10.41%	15%	18%	62.44423	10%	0% - 10%	No	No
12	Moldova	€50,000	77.44	12%	12%	20%	61.952	6%	50% of the difference between the sale price and the purchase price taxed at 12%	No	No
13	Switzerland	CHF100000	63.99	21.00%	19.00%	7.70%	59.06277	35%	0%	No	Yes
14	Romania	€47,000	70.56	16%	16%	19%	57.1536	0 - 8%	10%	Yes	No
15	Montenegro	€1,800	72.25	15%	15%	21%	57.0775	9%	9%	No	No
16	Hungary	€33,000	77.35	9.00%	15%	27%	56.4655	15%	15%	Yes	Yes
17	Russia	€23,000	69.6	20%	13%	20%	55.68	15%	Must be taxed like income	No	No
18	Serbia	€68,000	68	15%	20%	20%	54.4	20%	15%-20%	No	No
19	San Marino	€30,000	53.95	17%	35%	0%	53.95	0% - 15%	Must be taxed like income	No	Yes
20	Ukraine	€32,000	67.24	18%	18%	20%	53.792	5% - 18%	15%-18%	No	No
21	Faeroe Islands	€6,700	65.6	18%	20%	18%	53.792	0 - 18%	35%	No	Yes
22	Monaco	€35,000	66.67	33.33%	0%	20%	53.336	25%	0%	No	Yes
23	Belarus	€18,000	66.12	24%	13%	20%	52.896	15%	Must be taxed like income	No	No
24	Albania	€65,000	65.45	15%	23%	20%	52.36	8%	15%	No	No
25	Estonia	€40,000	64	20.00%	20%	20%	51.2	14%	Must be taxed like income	Yes	Yes
26	Czech Republic	€39,000	62.37	19.00%	23%	21%	49.2723	15%	Must be taxed like income	Yes	Yes
27	Croatia	€40,000	65.6	18%	20%	25%	49.2	10%	10%	Yes	Yes
28	Slovakia	€49,790	59.25	21.00%	25%	20%	47.4	7-35%	0%-25%	Yes	Yes
29	Cyprus	€15,600	56.875	12.50%	35%	19%	46.06875	17%	0-20%	Yes	Yes
30	Lithuania	€45,000	57.8	15.00%	32%	21%	45.662	15%	0% - 20%	Yes	Yes
31	Latvia	€40,000	55.2	20.00%	31%	21%	43.608	20%	20%	Yes	Yes
32	Poland	€44,000	51.84	19.00%	36%	23%	39.9168	19%	19%	Yes	Yes
33	Turkey	€8,800	48	20%	40%	18%	39.36	15%	0-15%	No	No
34	Norway	€5,000	47.268	22.00%	39.40%	25%	35.451	25%	0-22%	No	Yes
35	United Kingdom	£85,000 / €99,000	44	20.00%	45%	20%	35.2	0%-33.75%	10-20%	No	No
36	Ireland	€35,000	45.5	12.50%	48%	23%	35.035	25%	33%	Yes	No
37	Malta	€14,000	42.25	35%	35%	18%	34.645	35%	35%	Yes	Yes
38	Luxembourg	€35,000	40.7042	24.90%	45.80%	17%	33.784486	15%	0%-45.78%	Yes	Yes
39	Slovenia	€50,000	40.5	19.00%	50%	22%	31.59	5-15%	25%	Yes	Yes
40	Netherlands	€20,000	37.875	25.00%	49.50%	21%	29.92125	15%	0-33%	Yes	Yes
41	Germany	€22,000	36.8025	29.90%	47.50%	19%	29.810025	25.00%	26.38%	Yes	Yes
42	Italy	€65,000	38.1216	27.80%	47.20%	22%	29.734848	26%	26%	Yes	Yes
43	Finland	€10,000	39.04	20.00%	51.20%	24%	29.6704	30-35%	Must be taxed like income	Yes	Yes
44	Sweden	€2,990	37.8738	20.60%	52.30%	25%	28.40535	0%-30%	30%	Yes	Yes
45	Belgium	€25,000	34.875	25.00%	53.50%	21%	27.55125	30%	0-25%	Yes	Yes
46	Spain	€35,000	34.5	25.00%	54%	21%	27.255	19%-28%	19%	Yes	Yes
47	Austria	€35,000	33.75	25.00%	55%	20%	27	27.50%	27.50%	Yes	Yes
48	Iceland	€13,700	35.04	20.00%	56.20%	24%	26.6304	0%-22%	22%	No	Yes
49	Greece	€10,000	34.96	24.00%	54%	24%	26.5696	0-5%	15%	Yes	Yes
50	Denmark	€6,700	34.398	22.00%	55.90%	25%	25.7985	27%	42%	Yes	Yes
51	France	€17,700	31.9336	28.40%	55.40%	20%	25.54688	12.8% - 28%	30%	Yes	Yes
52	Portugal	€12,500	32.195	31.50%	53%	23%	24.79015	28%	28%	Yes	Yes
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