Países con menor impuesto de sociedades

Impuesto sociedades

0%

IRPF máximo

0%

No personal/corp income tax (ex-oil/gas); 2025 onwards 15% corp tax on large MNEs (Pillar 2) only.

Impuesto sociedades

9%

IRPF máximo

15%

15% flat tax; 9% corp tax — lowest in EU.

Impuesto sociedades

9%

IRPF máximo

0%

No personal income tax and no general capital-gains tax on individuals; gains realised at business level are generally within the 9% corporate tax (from 2023-06, taxable profit >AED 375k).

Impuesto sociedades

10%

IRPF máximo

0%

No general capital-gains tax on individuals; gains realised by companies are generally taxed under the 10% corporate income tax.

Impuesto sociedades

12.5%

IRPF máximo

40%

The 12.5% rate applies to TRADING income only — non-trading (passive) income is generally taxed at 25%. It remains among the lowest in Europe; large multinationals meet the OECD Pillar Two 15% rate.

Impuesto sociedades

15%

IRPF máximo

33%

Canada has no separate capital-gains rate: 50% of a gain is included in taxable income and taxed at the marginal rate, so the top federal effective rate is 33% × 50% = 16.5%, with provincial tax on top. The 66.67% inclusion rate proposed in 2024 was cancelled on 2025-03-21 and never took effect. The 33% income figure is the top federal bracket; provinces add 4–21%.

Impuesto sociedades

15.825%

IRPF máximo

45%

Corporate figure is the national rate: 15% CIT + 5.5% solidarity surcharge = 15.825%. Municipal trade tax (Gewerbesteuer, ~7–21% by local multiplier) applies on top — combined effective corporate tax is typically ~30–33%. "Rich tax" 45% triggers ~€278k; CGT 25% + solidarity 5.5% = 26.375%.

Impuesto sociedades

16.1%

IRPF máximo

32.5%

No single capital-gains rate: gains on privately held movable property (listed shares included) are generally exempt, gains on real property are taxed at cantonal level, and an investor reclassified as a professional securities dealer is taxed on income. Federal + cantonal + communal layers, so the combined burden varies by canton.

Impuesto sociedades

16.5%

IRPF máximo

16%

Salaries tax capped by the two-tier standard rate 15%/16% (progressive 2–17% if lower) — top earners pay 16%. Territorial source; no CGT, no estate tax, no sales tax.

Impuesto sociedades

17%

IRPF máximo

24%

No general capital-gains tax, but gains that are trading in nature can still be taxable. Dividends exempt (single-tier); foreign-source income exempt under conditions.

Impuesto sociedades

19%

IRPF máximo

48%

CIT cut to 19% for 2026 (17% planned by 2028). NHR closed to new applicants 2024-04; IFICI replaces for high-value-added work.

Impuesto sociedades

19%

IRPF máximo

32%

Impuesto sociedades

20%

IRPF máximo

37.5%

Impuesto sociedades

20%

IRPF máximo

40%

No single capital-gains rate: the securities transaction income tax is currently suspended, real-property transfers fall under their own consolidated housing and land regime, and other gains may be taxed as income.

Impuesto sociedades

20%

IRPF máximo

35%

Capital gains are generally taxed as ordinary personal or corporate income — there is no separate capital-gains tax; gains on SET-listed shares can be exempt for individuals. Foreign income taxed on remittance (2024 change).