¿Qué países europeos tendrán los impuestos empresariales más altos en 2026: tasas actuales

Los países europeos varían significativamente en términos de la carga fiscal sobre las empresas, que oscila entre el 9% y el 35%. Las tasas más altas se encuentran en Malta, mientras que Hungría sigue siendo uno de los destinos más amigables en términos fiscales. Aprende más sobre dónde en Europa las empresas pagan los impuestos más altos y cómo están cambiando las tasas

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Europe remains one of the key regions for doing business, but the tax burden varies significantly from country to country. Corporate income tax rates range from single digits to over 30%, which directly influences the choice of jurisdiction for business registration. At the same time, there is a long-term trend toward lower rates in the region, though this trend has slowed in recent years. Let’s examine which European countries have the highest corporate tax rates and how tax policies are evolving.

Which European countries have the highest taxes for businesses?

Corporate income tax rates in Europe vary significantly by country, but there is a group of countries with a consistently high tax burden. It is these jurisdictions that set the upper limit for corporate taxation in the region.

The highest corporate income tax rate among European countries is recorded in Malta—35%. This is the highest rate in the region, significantly exceeding the European average.

Countries with the highest tax burden also include:

- Germany—30.06%

- Portugal – 29.5%

- Italy – 27.8%

These countries are part of a group with high effective tax rates, a factor often considered by multinational companies when selecting a jurisdiction for doing business.

On average, the corporate income tax rate in Europe is 21.6%, which is slightly below the global average of 23.6%. By comparison, in the U.S., the average rate reaches 25.6%, making some European countries more competitive despite the presence of high-tax jurisdictions.

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Which European countries have the lowest taxes for businesses?

Despite the presence of countries with a high tax burden, there are also jurisdictions in Europe that actively compete for business by offering low corporate income tax rates. These are often the preferred choice for international companies and startups.

Hungary offers the lowest corporate tax rate in Europe—just 9%. This is one of the lowest rates not only in the EU but also among developed economies in general.

Countries with low rates also include:

- Bulgaria – 10%

- Cyprus – 12.5%

- Ireland – 12.5%

These rates are significantly lower than the European average (21.6%), creating a noticeable difference in the tax burden between countries in the region.

Low corporate income tax rates are often combined with additional benefits—simplified business conditions, tax incentives, or special regimes for investors. This is precisely why these countries consistently remain among the most attractive for company registration in Europe.

How are tax rates changing in Europe?

Tax policy in European countries over the past decades has shown a clear trend toward lowering corporate income tax rates. However, in recent years, this process has slowed down, and in some countries, selective increases have even begun.

Over the past year, several countries have revised their approaches to business taxation. In particular, tax rates have increased in:

- Lithuania – from 16% to 17%

- Slovakia – from 21% to 24%

At the same time, some countries, on the contrary, have chosen to reduce the tax burden:

- Iceland – from 21% to 20%

- Luxembourg – from 24.9% to 23.87%

These changes indicate that European countries continue to balance the need to fill their budgets with the desire to remain attractive to investors. At the same time, the overall level of corporate taxation in the region remains stable, without sharp fluctuations.

What to consider when choosing a country to do business in Europe?

The corporate income tax rate is an important factor, but not the only one that determines a country’s attractiveness for business. Even jurisdictions with low rates may have additional requirements or costs that affect the overall tax burden.

Before choosing a country, you should consider:

1. The effective tax rate (taking into account local fees and surcharges);

2. The availability of tax incentives or special regimes for businesses;

3. The stability of tax policy and the frequency of rate changes;

4. Administrative requirements for companies and reporting;

5. Overall business operating costs (salaries, rent, social security contributions).

As a result, even countries with higher tax rates may be more advantageous due to developed infrastructure, market access, and transparent business regulations. Conversely, low taxes do not always guarantee minimal costs.

If you are planning to open or relocate a business in Europe, it is important to consider not only tax rates but also legal nuances that can affect costs and risks. The business lawyers at Visit Ukraine will help you choose the optimal jurisdiction, analyze the tax burden, prepare the necessary documents, and guide you through the company registration process. Thanks to their practical experience and knowledge of European legislation, you will be able to avoid mistakes and launch your business quickly and without unnecessary risks.

The professional support of Visit Ukraine lawyers will help you minimize risks, avoid bureaucratic obstacles, and choose the most advantageous jurisdiction for your business.

Reminder! The Czech Republic is tightening the requirements for the ‘Blue Card’ for foreign specialists in 2026. Find out what the minimum salary requirement is, who will be affected by the changes and how this will impact Ukrainians.

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