Lowest corporate tax in Europe

Yes, profit goes to the owners as it is earned

HUHungary

BecauseHungary has applied one flat 9% rate to taxable profit since 1 January 2017, whatever the size of the company.9%⁵⁴

Watch forHungary’s standard VAT is 27%, the highest in the table, which matters if you sell to consumers.

Also compareBulgaria

Ask about HungarySee the row in the table

Yes, and you want an EU company with fast registration

BGBulgaria

BecauseBulgaria charges 10%, and the Commercial Register usually decides on an electronic filing within 1–3 business days.10%²⁴⁰

Watch forEnd to end, count 3–7 business days once documents are ready, including the capital deposit.

Ask about BulgariaSee the row in the table

Yes, reinvested for several years

EEEstonia

BecauseEstonia taxes profit only when it is distributed; retained and reinvested profit is taxed at 0%.22%¹⁷¹⁸

Watch forOnce paid out, the 22% is charged on the gross amount, which is 22/78 of the net dividend.

Also compareLatvia

Get a quote for EstoniaSee the row in the table

Trading income from real business activity

IEIreland

BecauseIreland’s 12.5% applies to trading income.12.5%²²²³

Watch forRental and investment income is taxed at 25%, and groups within Pillar Two pay a minimum effective 15%.

Ask about IrelandSee the row in the table

A holding or trading company with an EU address

CYCyprus

BecauseCyprus moved to 15% from 1 January 2026 under Law 244(I)/2025; it was 12.5% until tax year 2025.15%¹⁵⁴³⁴⁴

Watch forRegistration takes about 10 working days, including name approval.

Cyprus company formationSee the row in the table

Yes, and a non-EU jurisdiction is acceptable

UKUnited Kingdom

BecauseUK online registration is usually completed within 24 hours.1 day³⁴

Watch forThe main rate is 25% on profits above GBP 250,000; the 19% small profits rate stops at GBP 50,000.

Also compareMalta

UK company formationSee the row in the table