By taxclubadmin 
Dividend Tax Rates in Europe
Net Top Statutory Dividend Tax Rate Paid at the Shareholder Level in 35 Major European Countries, 2024
| Country | Net Top Statutory Dividend Tax Rate Paid at the Shareholder Level | Rank |
|---|---|---|
| Austria | 27.50% | 12 |
| Belgium | 30.00% | 7 |
| Bulgaria | 5.00% | 30 |
| Croatia | 12.00% | 25 |
| Cyprus | 17.00% | 22 |
| Czech Republic | 23.00% | 16 |
| Denmark | 42.00% | 2 |
| Estonia | 0.00% | 33 |
| Finland | 28.90% | 9 |
| France | 34.00% | 5 |
| Georgia | 5.00% | 30 |
| Germany | 26.38% | 13 |
| Greece | 5.00% | 30 |
| Hungary | 15.00% | 23 |
| Iceland | 22.00% | 18 |
| Ireland | 51.00% | 1 |
| Italy | 26.00% | 14 |
| Latvia | 0.00% | 33 |
| Lithuania | 15.00% | 23 |
| Luxembourg | 21.00% | 19 |
| Malta | 0.00% | 33 |
| Moldova | 6% | 29 |
| Netherlands | 33.00% | 6 |
| Norway | 37.84% | 4 |
| Poland | 19.00% | 21 |
| Portugal | 28.00% | 10 |
| Romania | 8.00% | 27 |
| Slovakia | 10.00% | 26 |
| Slovenia | 25.00% | 15 |
| Spain | 28.00% | 10 |
| Sweden | 30.00% | 7 |
| Switzerland | 22.16% | 17 |
| Turkey | 20.00% | 20 |
| Ukraine | 6.50% | 28 |
| United Kingdom | 39.35% | 3 |
Note: All types of reliefs and gross-up provisions at the shareholder level are taken into account.
Source: OECD, “Combined (corporate and shareholder) statutory tax rates on dividend income” and PwC, “Worldwide Tax Summaries.”
Data compiled by Cristina Enache