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Effective EU Corporate Tax Rates

31 May 2011
www.doingbusiness.org www.doingbusiness.org Image Map

We have covered the European Commission's proposals on corporate tax harmonisation in detail on this blog previously (see for example here and here and also this video here). Recent events make the CCCTB proposals even more unlikely to pass but we thought it would be useful to visualise some information relating to the levying of corporate tax in Europe. The above infograph draws on the World Bank's 'Doing Business' database to provide a snapshot of effective rates of corporate tax across the EU.

The methodological details can be found at:



The data is available at:



This content forms part of the E View project, which is part-funded by DG Communication of the European Parliament. 


As an independent forum, the Institute does not express any opinions of its own. The views expressed in the article are the sole responsibility of the author.

Comments 1-4 of 4

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john says: 19 Jun 2012 14:34

<a href=" http://siguientecap.com/our-services/swedish-holding-companies/ ">Swedish holding companies</a> are supposed to be attractive for corporate tax planning purposes; do you know in which exact way they are favorable?

limited company tax says: 16 Dec 2011 18:12

Considerably, the article is in reality the sweetest on this notable topic.

Shane Fitzgerald says: 01 Jun 2011 11:00

Hi Mike, thanks for your comments. The EU tax landscape does indeed vary greatly depending on what you include. Because we produced this as a contribution to the debate over proposals for a Common Consolidated Corporate Tax Base (http://bit.ly/mHUIsF), we just looked at taxable profits, which are the focus of those proposals.

Mike C, Belfast says: 31 May 2011 18:10

Very interesting data but I feel your map is highly misleading. Using your own data on 'total tax rate as % profit' (i.e. including labour and other taxes too) presents a very different 'EU tax landscape'. For example: Ireland 26.5% UK 37.3% Germany 48.2% France 65.8% Italy 68.6% UK & Ireland among the 'best' locations in Europe and also very competitive against United States (46.8%), Japan (48.6%), etc.

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