|
Tax comparison in CEE (2009) |
|
Country |
Income tax |
Corporation tax |
VAT tax standard rate |
Withholding tax on dividends |
|
Albania |
10% |
10% |
20% |
10% |
|
Bosnia and Herzegovina |
10% / 8% |
10% |
17% |
5% / 10% |
|
Bulgaria |
10% |
10% |
20% |
5% / 10% |
|
Croatia |
15-45% |
20% |
22% |
15% |
|
Czech Republic |
15% |
20% |
19% |
15% |
|
Estonia |
21% |
21% |
18% |
0-21% |
|
Hungary |
18-40% |
10-20% |
20% |
none |
|
Latvia |
23% |
15% |
21% |
2%-15% |
|
Lithuania |
15-20% |
13% / 20% |
19% |
10% / 20% |
|
Macedonia |
10% |
10% |
18% |
10% |
|
Moldova |
7-18% |
none |
20% |
10% / 15% |
|
Montenegro |
12% |
9% |
17% |
5% / 9% |
|
Poland |
18-32% |
19% |
22% |
19-20% |
|
Romania |
16% |
16% |
19% |
16% |
|
Russia |
13% |
20% |
18% |
10-20% |
|
Serbia |
12-20% |
10% |
18% |
20% |
|
Slovakia |
19% |
19% |
19% |
19% |
|
Slovenia |
16-41% |
21% |
20% |
15% |
|
Ukraine |
15% / 30% |
25% |
20% |
15% |
2008 data
2004 data
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