Impôt sur les sociétés
IS, taux marginal maximal et plus-values par pays.
Cliquez sur un en-tête de colonne pour trier.
| Pays ↕ | IS % ↕ | IR max % ↕ | Plus-values % ↕ |
|---|---|---|---|
| 🇩🇰 Danemark | 22% | 55.9% | 42% |
| 🇸🇪 Suède | 20.6% | 52% | 30% |
| 🇫🇮 Finlande | 20% | 51.4% | 34% |
| 🇧🇪 Belgique | 25% | 50% | 0% |
| 🇦🇹 Autriche | 23% | 55% | 27.5% |
| 🇳🇱 Pays-Bas | 25.8% | 49.5% | 36% |
| 🇫🇷 France | 25% | 45% | 30% |
| 🇩🇪 Allemagne | 30% | 45% | 26.375% |
| 🇮🇹 Italie | 24% | 43% | 26% |
| 🇪🇸 Espagne | 25% | 47% | 28% |
| 🇬🇧 Royaume-Uni | 25% | 45% | 24% |
| 🇮🇪 Irlande | 12.5% | 40% | 33% |
| 🇨🇭 Suisse | 14.6% | 40% | 0% |
| 🇵🇹 Portugal | 21% | 48% | 28% |
| 🇬🇷 Grèce | 22% | 44% | 15% |
| 🇵🇱 Pologne | 19% | 32% | 19% |
| 🇨🇿 Tchéquie | 21% | 23% | 15% |
| 🇭🇺 Hongrie | 9% | 15% | 15% |
| 🇪🇪 Estonie | 22% | 22% | 22% |
| 🇯🇵 Japon | 23.2% | 55.945% | 20.315% |
| 🇰🇷 Corée du Sud | 24% | 49.5% | 27.5% |
| 🇹🇼 Taïwan | 20% | 40% | 0% |
| 🇨🇳 Chine | 25% | 45% | 20% |
| 🇭🇰 Hong Kong | 16.5% | 17% | 0% |
| 🇸🇬 Singapour | 17% | 24% | 0% |
| 🇹🇭 Thaïlande | 20% | 35% | 0% |
| 🇦🇺 Australie | 30% | 45% | 23.5% |
| 🇳🇿 Nouvelle-Zélande | 28% | 39% | 0% |
| 🇺🇸 États-Unis | 21% | 37% | 20% |
| 🇨🇦 Canada | 15% | 33% | 33% |
| 🇲🇽 Mexique | 30% | 35% | 10% |
| 🇧🇷 Brésil | 34% | 27.5% | 15% |
| 🇦🇪 Émirats arabes unis | 9% | 0% | 0% |
| 🇸🇦 Arabie saoudite | 20% | 0% | 0% |
| 🇶🇦 Qatar | 10% | 0% | 0% |
| 🇧🇭 Bahreïn | 0% | 0% | 0% |
Sources : registres et administrations fiscales officiels. Vérifiez avant toute décision engageante.
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