Corporate Income Tax | Dividend Tax | VAT | |
Estonia | 0% - until profit distributions | 20/80 (standard rate) | 22% standard rate. 9%, 5%, 0%- reduced rates (conditions apply). |
Latvia | 0% - until profit distributions | 20% (standard rate) | 21% standard rate. 12%, 5%, 0% -reduced rates. |
Lithuania | 15% standard rate. Reduced rates 5% and 0% (conditions apply) | 15% (standard rate) | 21% standard rate. 9%, 5%, 0% reduced rates. |
Poland | 19% standard rate. Reduced rate 9% Minimum income tax rate applies from year 2025 | 19% (standard rate) | 23% standard rate. 8%, 5% - reduced rates (conditions apply). |
Croatia | 18% standard rate. 10% reduced rate. | 10% (standard rate) | 25% standard rate. 13%, 5%, 0% reduced rates (conditions apply). |
Austria | 23% minimum CIT applies in a tax-loss position. | 23% standard rate. 27,5% if paid to foreign company. | 20% standard rate 13%, 10% reduced rates. |
Tax rates
Navigate through this page to find the fundamental tax rates for legal entities in Estonia, Latvia, Lithuania, Poland, Croatia, and Austria. From corporate income taxes to value-added taxes, we've compiled the essential information you need to gauge the fiscal environment in these countries.