{ "dataset_version": "2026.10.25", "tax_year": "2025/2026 Statutory Regimes", "last_verified_utc": "2026-10-25T13:56:00Z", "countries": [ { "country_code": "PL", "country_name": "Poland", "slug": "poland", "is_baseline": false, "currency": "PLN (EUR peg reference ~4.30 PLN/EUR)", "standard_cit_pct": 19.0, "sme_cit_pct": 9.0, "sme_cit_condition": "9% Small Taxpayer CIT up to €2,000,000 annual gross revenue; optional 0% 'Estonian CIT' (Ryczałt od dochodów spółek) on retained profits for qualifying SMEs/mid-caps.", "retained_profit_cit_pct": 0.0, "retained_profit_regime_available": true, "retained_profit_note": "Optional Polish 'Estonian CIT' regime (0% tax while profits are retained; 10% SME / 20% standard effective upon distribution).", "dividend_wht_standard_pct": 19.0, "dividend_wht_eu_parent_pct": 0.0, "ip_box_pct": 5.0, "rd_super_deduction_pct": 200, "rd_incentive_summary": "200% R&D tax super-deduction on qualified R&D staff salaries (total 300% cost recognition) + 5% IP Box on qualified software/patent income (combinable with R&D relief).", "employer_social_rate_uncapped_pct": 4.22, "employer_social_rate_capped_pct": 16.26, "employer_social_total_nominal_pct": 20.48, "employer_social_annual_cap_eur": 60500, "employer_social_monthly_cap_equiv_eur": 5042, "employer_social_rule": "Pension (9.76%) & disability (6.50%) contributions (=16.26%) are capped at 30x projected average monthly wage (~PLN 260,190 / ~€60,500/year). Accident (~1.67%), Labor Fund (2.45%), and FGŚP (0.10%) (=4.22%) remain uncapped.", "effective_rd_cit_pct": 5.0 }, { "country_code": "RO", "country_name": "Romania", "slug": "romania", "is_baseline": false, "currency": "RON (EUR peg reference ~4.97 RON/EUR)", "standard_cit_pct": 16.0, "sme_cit_pct": 3.0, "sme_cit_condition": "1%–3% Micro-enterprise turnover tax up to €100k–€250k threshold (with ≥1 employee), otherwise 16% standard CIT.", "retained_profit_cit_pct": 0.0, "retained_profit_regime_available": true, "retained_profit_note": "0% CIT on profits reinvested in technological equipment, manufacturing assets, R&D assets, and software/IT infrastructure.", "dividend_wht_standard_pct": 10.0, "dividend_wht_eu_parent_pct": 0.0, "ip_box_pct": 8.0, "rd_super_deduction_pct": 150, "rd_incentive_summary": "150% R&D tax super-deduction (50% additional deduction on eligible R&D expenses) + 10-year 0% CIT exemption for companies exclusively performing R&D and innovation.", "employer_social_rate_uncapped_pct": 2.25, "employer_social_rate_capped_pct": 0.0, "employer_social_total_nominal_pct": 2.25, "employer_social_annual_cap_eur": null, "employer_social_monthly_cap_equiv_eur": null, "employer_social_rule": "2.25% Work Insurance Contribution (CAM — Contribuția Asiguratorie pentru Muncă). Employee pension (25%) and health (10%) are borne inside gross salary, making Romania's employer-side payroll tax one of the lowest in the EU.", "effective_rd_cit_pct": 8.0 }, { "country_code": "CZ", "country_name": "Czechia", "slug": "czechia", "is_baseline": false, "currency": "CZK (EUR reference ~25.10 CZK/EUR)", "standard_cit_pct": 21.0, "sme_cit_pct": 21.0, "sme_cit_condition": "Flat 21% Corporate Income Tax across all enterprise sizes; up to 10-year 0% CIT holiday under CzechInvest Investment Incentives.", "retained_profit_cit_pct": 21.0, "retained_profit_regime_available": false, "retained_profit_note": "Standard 21% CIT applies unless covered by a 10-year CzechInvest tax holiday.", "dividend_wht_standard_pct": 15.0, "dividend_wht_eu_parent_pct": 0.0, "ip_box_pct": 10.5, "rd_super_deduction_pct": 200, "rd_incentive_summary": "100% additional R&D super-deduction (200% total deduction of R&D costs, rising to 210% when R&D spend exceeds prior-year baseline).", "employer_social_rate_uncapped_pct": 9.0, "employer_social_rate_capped_pct": 24.8, "employer_social_total_nominal_pct": 33.8, "employer_social_annual_cap_eur": 85000, "employer_social_monthly_cap_equiv_eur": 7083, "employer_social_rule": "24.8% employer social security is capped at 48x average monthly wage (~CZK 2.13M / ~€85,000/year); 9.0% employer public health insurance is uncapped.", "effective_rd_cit_pct": 10.5 }, { "country_code": "BG", "country_name": "Bulgaria", "slug": "bulgaria", "is_baseline": false, "currency": "BGN / EUR (Currency Board Fixed 1.95583 BGN = 1 EUR / Eurozone accession track)", "standard_cit_pct": 10.0, "sme_cit_pct": 10.0, "sme_cit_condition": "10% flat Corporate Income Tax for all companies (0% CIT in designated high-unemployment manufacturing municipalities under Art. 189b CITA).", "retained_profit_cit_pct": 10.0, "retained_profit_regime_available": false, "retained_profit_note": "10% flat CIT; 5% dividend WHT (0% for EU parent entities).", "dividend_wht_standard_pct": 5.0, "dividend_wht_eu_parent_pct": 0.0, "ip_box_pct": 5.0, "rd_super_deduction_pct": 100, "rd_incentive_summary": "100% immediate expensing of R&D intangible assets + InvestBulgaria Class A cash grants up to 50%–60% for R&D and priority industrial projects.", "employer_social_rate_uncapped_pct": 0.0, "employer_social_rate_capped_pct": 18.92, "employer_social_total_nominal_pct": 18.92, "employer_social_annual_cap_eur": 27600, "employer_social_monthly_cap_equiv_eur": 2300, "employer_social_rule": "All employer social security & health insurance contributions (~18.92%–19.62%) are strictly CAPPED at the maximum monthly insurable income of BGN 4,130 (~€2,112–€2,300/month). Every euro of salary above ~€2,300/mo incurs 0% employer social tax (max ~€435/mo per employee).", "effective_rd_cit_pct": 5.0 }, { "country_code": "HU", "country_name": "Hungary", "slug": "hungary", "is_baseline": false, "currency": "HUF (EUR reference ~395 HUF/EUR)", "standard_cit_pct": 9.0, "sme_cit_pct": 9.0, "sme_cit_condition": "9% flat Corporate Income Tax (lowest statutory CIT in the EU) + 0%–2% municipal local business tax (HIPA); optional KIVA (10% small business tax on payroll + distributed dividends, 0% on retained profit) for SMEs up to 50 staff.", "retained_profit_cit_pct": 0.0, "retained_profit_regime_available": true, "retained_profit_note": "KIVA small business tax option charges 0% on retained/reinvested profits and CAPEX; Development Tax Allowance cuts standard 9% CIT by 80% (to 1.8% effective) for 13 years.", "dividend_wht_standard_pct": 0.0, "dividend_wht_eu_parent_pct": 0.0, "ip_box_pct": 4.5, "rd_super_deduction_pct": 200, "rd_incentive_summary": "200% R&D tax base deduction + 50% IP royalty exemption (4.5% effective IP Box CIT) + 50% SZOCHO social tax credit for R&D engineers.", "employer_social_rate_uncapped_pct": 13.0, "employer_social_rate_capped_pct": 0.0, "employer_social_total_nominal_pct": 13.0, "employer_social_annual_cap_eur": null, "employer_social_monthly_cap_equiv_eur": null, "employer_social_rule": "13% flat Employer Social Contribution Tax (SZOCHO) on salaries (reduced to 6.5% or 0% for qualified R&D researchers). Dividend SZOCHO is capped for individuals, and corporate dividend WHT is 0% globally.", "effective_rd_cit_pct": 4.5 }, { "country_code": "SK", "country_name": "Slovakia", "slug": "slovakia", "is_baseline": false, "currency": "EUR (Eurozone member since 2009)", "standard_cit_pct": 21.0, "sme_cit_pct": 10.0, "sme_cit_condition": "10% micro-taxpayer CIT for revenue up to €100,000; 21% standard CIT up to €5,000,000; 24% top bracket above €5,000,000.", "retained_profit_cit_pct": 21.0, "retained_profit_regime_available": false, "retained_profit_note": "Up to 10-year CIT holiday available under SARIO Regional Investment Aid (Act No. 57/2018 Coll.).", "dividend_wht_standard_pct": 7.0, "dividend_wht_eu_parent_pct": 0.0, "ip_box_pct": 10.5, "rd_super_deduction_pct": 200, "rd_incentive_summary": "100% additional R&D super-deduction (200% total deduction of R&D expenditure) + 50% Patent Box exemption on embedded software & patented manufacturing outputs.", "employer_social_rate_uncapped_pct": 11.8, "employer_social_rate_capped_pct": 23.4, "employer_social_total_nominal_pct": 35.2, "employer_social_annual_cap_eur": 190000, "employer_social_monthly_cap_equiv_eur": 15833, "employer_social_rule": "24.2% social security (23.4% capped at 11x average monthly wage ~€15,833/mo; 0.8% accident insurance uncapped) + 11.0% employer health insurance (uncapped) = 35.2% total.", "effective_rd_cit_pct": 10.5 }, { "country_code": "EE", "country_name": "Estonia", "slug": "estonia", "is_baseline": false, "currency": "EUR (Eurozone member since 2011)", "standard_cit_pct": 22.0, "sme_cit_pct": 0.0, "sme_cit_condition": "0% Corporate Income Tax on all retained and reinvested corporate profits indefinitely (regardless of company size). 22/78 (~22% of gross / 28.2% of net) applies ONLY when profits are distributed as dividends.", "retained_profit_cit_pct": 0.0, "retained_profit_regime_available": true, "retained_profit_note": "Statutory 0% CIT on 100% of retained & reinvested earnings for all Estonian companies.", "dividend_wht_standard_pct": 0.0, "dividend_wht_eu_parent_pct": 0.0, "ip_box_pct": 0.0, "rd_super_deduction_pct": 100, "rd_incentive_summary": "0% CIT on all retained R&D and IP profits + EIS Applied Research Programme (RUP) direct R&D cash grants covering up to 70% of deep-tech development costs.", "employer_social_rate_uncapped_pct": 33.8, "employer_social_rate_capped_pct": 0.0, "employer_social_total_nominal_pct": 33.8, "employer_social_annual_cap_eur": null, "employer_social_monthly_cap_equiv_eur": null, "employer_social_rule": "33.0% Employer Social Tax (Sotsiaalmaks) + 0.8% Employer Unemployment Insurance = 33.8% total (uncapped; minimum monthly obligation applies).", "effective_rd_cit_pct": 0.0 }, { "country_code": "LT", "country_name": "Lithuania", "slug": "lithuania", "is_baseline": false, "currency": "EUR (Eurozone member since 2015)", "standard_cit_pct": 16.0, "sme_cit_pct": 6.0, "sme_cit_condition": "0% CIT in year 1 and 6% Small Enterprise CIT thereafter for companies with ≤10 employees and ≤€300,000 annual revenue; 16% standard CIT (0% for 10 years inside 7 Free Economic Zones).", "retained_profit_cit_pct": 8.0, "retained_profit_regime_available": true, "retained_profit_note": "Investment Project Incentive cuts taxable profit by up to 100% when reinvested in qualifying machinery, software, or IP; 0% CIT for 10–20 years in FEZs / Green Corridor.", "dividend_wht_standard_pct": 15.0, "dividend_wht_eu_parent_pct": 0.0, "ip_box_pct": 5.0, "rd_super_deduction_pct": 300, "rd_incentive_summary": "300% R&D Tax Super-Deduction (triple deduction of all qualifying R&D expenses!) + 5% IP Box rate on copyrighted software and patented inventions (combinable!).", "employer_social_rate_uncapped_pct": 1.77, "employer_social_rate_capped_pct": 0.0, "employer_social_total_nominal_pct": 1.77, "employer_social_annual_cap_eur": null, "employer_social_monthly_cap_equiv_eur": null, "employer_social_rule": "1.77% nominal employer Sodra social security contribution (up to ~2.49% including Guarantee & Long-Term Employment Funds). Following Lithuania's 2019 tax reform, social security was consolidated into gross employee salary.", "effective_rd_cit_pct": 5.0 }, { "country_code": "LV", "country_name": "Latvia", "slug": "latvia", "is_baseline": false, "currency": "EUR (Eurozone member since 2014)", "standard_cit_pct": 20.0, "sme_cit_pct": 0.0, "sme_cit_condition": "0% Corporate Income Tax on all retained and reinvested profits indefinitely. 20% nominal rate (20/80 = 25% on net dividend) applies only upon profit distribution; reduced by 80% (to 4% effective!) inside Latvia's 5 SEZs.", "retained_profit_cit_pct": 0.0, "retained_profit_regime_available": true, "retained_profit_note": "Statutory 0% CIT on 100% of retained & reinvested profits; 4% effective dividend tax in Liepāja, Rēzekne, Latgale SEZs & Riga/Ventspils Freeports.", "dividend_wht_standard_pct": 0.0, "dividend_wht_eu_parent_pct": 0.0, "ip_box_pct": 0.0, "rd_super_deduction_pct": 100, "rd_incentive_summary": "0% CIT on all retained R&D earnings + 80% dividend CIT rebate in SEZs + Startup Law fixed flat social tax regime (~€400/mo fixed employer tax for qualified deep-tech startups).", "employer_social_rate_uncapped_pct": 23.59, "employer_social_rate_capped_pct": 0.0, "employer_social_total_nominal_pct": 23.59, "employer_social_annual_cap_eur": null, "employer_social_monthly_cap_equiv_eur": null, "employer_social_rule": "23.59% Employer Mandatory State Social Insurance Contribution (VSAOI); above €105,300/yr, the same rate continues as Solidarity Tax.", "effective_rd_cit_pct": 4.0 }, { "country_code": "DE", "country_name": "Germany", "slug": "germany", "is_baseline": true, "currency": "EUR", "standard_cit_pct": 29.9, "sme_cit_pct": 29.9, "sme_cit_condition": "15% federal Körperschaftsteuer + 0.825% Solidaritätszuschlag + ~14.0% municipal Gewerbesteuer = ~29.9% combined corporate tax rate (up to 32.9% in Munich).", "retained_profit_cit_pct": 29.9, "retained_profit_regime_available": false, "retained_profit_note": "Full ~29.9% combined CIT + Trade Tax applies annually regardless of dividend retention.", "dividend_wht_standard_pct": 26.375, "dividend_wht_eu_parent_pct": 0.0, "ip_box_pct": 29.9, "rd_super_deduction_pct": 125, "rd_incentive_summary": "Forschungszulage (25% R&D allowance on eligible internal R&D wages, 35% for SMEs, up to €10M/yr eligible base); no IP Box regime.", "employer_social_rate_uncapped_pct": 1.6, "employer_social_rate_capped_pct": 19.8, "employer_social_total_nominal_pct": 21.4, "employer_social_annual_cap_eur": 96600, "employer_social_monthly_cap_equiv_eur": 8050, "employer_social_rule": "~21.4% employer social security (Pension 9.3% & Unemployment 1.3% capped at €96,600/yr; Health ~8.75% & Care 1.8% capped at €66,150/yr; Accident/U1/U2/U3 levies ~1.6%).", "effective_rd_cit_pct": 24.0 }, { "country_code": "FR", "country_name": "France", "slug": "france", "is_baseline": true, "currency": "EUR", "standard_cit_pct": 25.0, "sme_cit_pct": 15.0, "sme_cit_condition": "15% reduced SME rate on only the first €42,500 of taxable profit; 25.0% standard CIT above €42,500 (plus 3.3% social surcharge for large companies).", "retained_profit_cit_pct": 25.0, "retained_profit_regime_available": false, "retained_profit_note": "Standard 25% CIT applies annually on retained and distributed profit alike.", "dividend_wht_standard_pct": 25.0, "dividend_wht_eu_parent_pct": 0.0, "ip_box_pct": 10.0, "rd_super_deduction_pct": 130, "rd_incentive_summary": "Crédit d'Impôt Recherche (CIR — 30% tax credit on R&D expenditure up to €100M, 5% above) + 10% IP Box rate.", "employer_social_rate_uncapped_pct": 43.0, "employer_social_rate_capped_pct": 0.0, "employer_social_total_nominal_pct": 43.0, "employer_social_annual_cap_eur": null, "employer_social_monthly_cap_equiv_eur": null, "employer_social_rule": "42%–45% average employer social security charges (URSSAF health, family, pension, AGIRC-ARRCO, unemployment, transport, construction & training levies — largely uncapped on engineering/executive pay).", "effective_rd_cit_pct": 15.0 }, { "country_code": "UK", "country_name": "United Kingdom", "slug": "united-kingdom", "is_baseline": true, "currency": "GBP (EUR reference ~1.18 EUR/GBP)", "standard_cit_pct": 25.0, "sme_cit_pct": 19.0, "sme_cit_condition": "19% Small Profits Rate only up to £50,000 (~€59k); marginal relief tapers to the full 25% Main Rate at £250,000 (~€295k).", "retained_profit_cit_pct": 25.0, "retained_profit_regime_available": false, "retained_profit_note": "Full 25% Corporation Tax applies annually regardless of profit retention.", "dividend_wht_standard_pct": 0.0, "dividend_wht_eu_parent_pct": 0.0, "ip_box_pct": 10.0, "rd_super_deduction_pct": 120, "rd_incentive_summary": "Merged R&D Expenditure Credit (RDEC — 20% taxable above-the-line credit = 15% net cash benefit after 25% CT) + 10% Patent Box (excludes non-patented software).", "employer_social_rate_uncapped_pct": 15.0, "employer_social_rate_capped_pct": 0.0, "employer_social_total_nominal_pct": 15.0, "employer_social_annual_cap_eur": null, "employer_social_monthly_cap_equiv_eur": null, "employer_social_rule": "15.0% Employer Class 1 National Insurance Contributions (NICs) above £5,000/yr secondary threshold + 0.5% Apprenticeship Levy + 3% minimum Workplace Pension (= ~18% total uncapped).", "effective_rd_cit_pct": 15.0 } ] }