| Albania |
5% / 15% |
 |
 |
|
|
|
5 |
|
|
| Austria |
23% |
|
|
|
|
|
No limitation period |
|
allowance for certain investments equal to 10% (15% for ecological investments) of acquisition costs – cap of EUR 1 million p.a. |
| BH (Fed.) |
10%/0% |
|
|
|
|
|
5 |
|
|
| BH (Rep.) |
10%/0% |
|
|
|
|
|
5 |
|
0% for small taxpayers in Republika Srpska. |
| Bulgaria |
10% |
|
|
|
|
|
5 |
|
TP local file is obligatory for companies above a threshold defined by the law. |
| Croatia |
18%/10% |
|
|
|
|
|
5 |
|
|
| Czech Republic |
21% |
(but for CIT, Czech Accounting Standards apply) |
|
|
|
|
5 years (and loss carry-back for 2 years) |
(optional but recommended) |
DAC 6 mandatory disclosure requirements. DAC 7 rules implemented. |
| Estonia |
20/80 or 14/86 |
|
|
|
|
|
|
|
CIT is paid only on the distributed dividends: lower rate 14/86, standard rate 20/80 |
| Germany |
15% (~30%*) |
|
|
|
|
|
No limitation period |
|
Loss carry back.
*Together with trade tax |
| Greece |
22% |
|
|
|
|
|
5 |
|
Tax-free threshold increased €1,000 for taxpayers with children, business tax (L.3986/2011) reduced 50% for self-empoyed, amendments on short-term leases, VAT for hosts leasing ≥3 properties. |
| Hungary |
9% |
|
|
|
|
|
5 |
|
No WHT on dividend, royalties, and interest payments. ATAD regulations implemented. |
| Kazakhstan |
20% |
|
|
|
|
|
10 |
|
Since 2023, a participation exemption rule under which dividends payable to shareholders and non-residents owning shares for more than 3 years was cancelled. |
| Kosovo |
10%/9%/3% |
|
|
|
|
|
4 |
|
The loss carry forward period for tax losses has been reduced from 6 to 4 years. The basis and rate of taxation of insurance companies has changed from a 5% tax on gross premiums to a 10% tax on income. |
| Kyrgyzstan |
10% |
|
|
|
|
|
5 |
|
|
| Latvia |
20%* |
|
|
|
|
|
|
|
*The tax base of CIT divided by 0.8 and then multiplied by 20%, which means that the effective CIT rate is 25% of the taxable base. |
| Lithuania |
15%/5% |
|
No, however losses can be transferred to another group entity |
|
|
|
No limitation period |
except local transactions |
0% rate for small companies for the first financial year. |
| Moldova |
12% |
|
|
|
|
N/A |
5 |
|
|
| Montenegro |
Progressive tax rate set between 9% and 15% depending on realized profits |
|
|
|
|
|
5 |
|
|
| North Macedonia |
10% |
(large and mid-sized entities) |
|
|
|
|
3 |
|
The Transfer Prices Report Rulebook was recently introduced. |
| Poland |
9%/ 19% (basic rates) |
|
|
|
|
|
5 |
|
Changes in the so-called Estonian CIT; changes in WHT; changes to the so-called bad debt relief; repeal of provisions on so-called hidden dividends; so-called minimum tax (effective from 2024). |
| Romania |
16% |
|
|
|
|
|
5 |
|
Tax consolidation rules. |
| Serbia |
15% |
|
|
|
|
|
5 |
|
|
| Slovakia |
15%/21% |
|
|
|
|
|
5 |
|
Exit tax; Participation exemption rules; ATAD (incl. hybrid mismatch) rules; Country-by-Country (CbC) Reporting; DAC 6 and DAC 7 mandatory disclosure requirements. |
| Slovenia |
22% |
|
|
|
|
|
No limitation period |
|
General limitation of tax base reduction for tax periods after January 1, 2020, resulting in setting a minimum corporate tax rate of 7%. Exit taxation applies as of January 1, 2020. |
| Ukraine |
18% |
|
|
|
|
|
no limitation period with exception for large taxpayers |
|
There is a beneficial tax and a legal regime called DiiaCity for IT companies and start-ups. |
| Uzbekistan |
15% |
|
|
|
|
|
No limits |
|
Since April 2024 taxpayers with high a rating may enjoy some tax benefits. Rating is automatically defined based on many factors. |