Skatteministeriet
1. december 2017

Selskabsskattesatser i EU-landene

Oversigt over udviklingen i selskabsskattesatserne fra 1995 - 2017 i de 28 EU-lande

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Selskabsskattesatser i EU-landene

De formelle selskabsskatter i de 28 EU-lande plus Norge fremgår af tabel 1a og 1b. Den effektive selskabsbeskatning afviger typisk fra de formelle satser for selskabsskatten, da også afskrivningsreglerne er afgørende for det reelle beskatningsniveau.

Selskabsskattesatser i EU-landene og Norge i 2017
Selskabsskatter i EU

Den danske selskabsskat er siden 1995 blev nedsat ad flere omgange fra 34 pct. til 25 pct. fra og med 2007. Disse satsnedsættelser har bl.a. været finansieret ved at udvide selskabsskattegrundlaget. Udviklingen har været den samme i udlandet, hvor den formelle selskabsskattesats i næsten alle EU-landene er blevet sænket i de senere år.

Med vedtagelsen af Vækstplan DK i juni 2013 er den danske selskabsskat yderligere gradvist blevet sænket til 24,5 pct. i 2014, til 23,5 pct. i 2015 og udgør 22 pct. fra og med 2016.

Tabel 1a. Udviklingen i selskabsskattesatserne i EU-landene 2007-2017
  2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
Belgien 34,0 34,0 34,0 34,0 34,0 34,0 34,0 34,0 34,0 34,0 34,0
Bulgarien 10,0 10,0 10,0 10,0 10,0 10,0 10,0 10,0 10,0 10,0 10,0
Cypern 10,0 10,0 10,0 10,0 10,0 10,0 12,5 12,5 12,5 12,5 12,5
Danmark 25,0 25,0 25,0 25,0 25,0 25,0 25,0 24,5 23,5 22,0 22,0
Estland 22,0 21,0 21,0 21,0 21,0 21,0 21,0 21,0 20,0 20,0 20,0
Finland 26,0 26,0 26,0 26,0 26,0 24,5 24,5 20,0 20,0 20,0 20,0
Frankrig 34,4 34,4 34,4 34,4 34,4 36,1 38,0 38,0 38,0 34,4 34,4
Grækenland 25,0 35,0 35,0 24,0 20,0 20,0 26,0 26,0 29,0 29,0 29,0
Irland 12,5 12,5 12,5 12,5 12,5 12,5 12,5 12,5 12,5 12,5 12,5
Italien 37,3 31,4 31,4 31,4 31,4 31,3 31,3 31,3 31,3 31,3 27,8
Kroatien 20,0 20,0 20,0 20,0 20,0 20,0 20,0 20,0 20,0 20,0 18,0
Letland 15,0 15,0 15,0 15,0 15,0 15,0 15,0 15,0 15,0 15,0 15,0
Litauen 18,0 15,0 20,0 15,0 15,0 15,0 15,0 15,0 15,0 15,0 15,0
Luxemburg 29,6 29,6 28,6 28,6 28,8 28,8 29,2 29,2 29,2 29,2 27,1
Malta 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0
Nederlandene 25,5 25,5 25,5 25,5 25,0 25,0 25,0 25,0 25,0 25,0 25,0
Polen 19,0 19,0 19,0 19,0 19,0 19,0 19,0 19,0 19,0 19,0 19,0
Portugal 26,5 26,5 26,5 29,0 29,0 31,5 31,5 31,5 29,5 29,5 29,5
Rumænien 16,0 16,0 16,0 16,0 16,0 16,0 16,0 16,0 16,0 16,0 16,0
Slovakiet 19,0 19,0 19,0 19,0 19,0 19,0 23,0 22,0 22,0 22,0 21,0
Slovenien 23,0 22,0 21,0 20,0 20,0 18,0 17,0 17,0 17,0 17,0 19,0
Spanien 32,5 30,0 30,0 30,0 30,0 30,0 30,0 30,0 28,0 25,0 25,0
Storbritannien 30,0 30,0 28,0 28,0 26,0 24,0 23,0 21,0 20,0 20,0 19,0
Sverige 28,0 28,0 26,3 26,3 26,3 26,3 22,0 22,0 22,0 22,0 22,0
Tjekkiet 24,0 21,0 20,0 19,0 19,0 19,0 19,0 19,0 19,0 19,0 19,0
Tyskland 38,7 30,2 30,2 30,2 30,2 30,2 30,2 30,2 30,2 30,2 30,2
Ungarn 21,3 21,3 21,3 20,6 20,6 20,6 20,6 20,6 20,6 20,6 10,8
Østrig 25,0 25,0 25,0 25,0 25,0 25,0 25,0 25,0 25,0 25,0 25,0
Norge 28,0 28,0 28,0 28,0 28,0 28,0 28,0 27,0 27,0 25,0 24,0
EU28 24,4 23,8 23,8 23,2 23,0 22,9 23,2 22,9 22,8 22,5 21,9
EU15 28,7 28,2 27,9 27,3 26,9 27,0 27,2 26,7 26,5 25,9 25,5
Eurozonen 26,2 25,7 25,6 25,0 24,8 24,8 25,0 24,8 24,6 24,3 24,1
NML10 20,6 19,8 20,1 19,4 19,4 19,2 19,7 19,6 19,5 19,5 18,6
NML13 19,4 18,8 19,0 18,4 18,4 18,3 18,7 18,6 18,5 18,5 17,7

Kilde: EU-Kommissionen, "Taxation trends in the European Union - Data for the EU Member States, Iceland and Norway ", 2017 edition. Oversigten opdateres alene i forbindelse med EU kommissionens årlige udgivelse af ”Taxation trends in the European Union”.
Anm.: Satserne angiver den kombinerede statslige og lokale selskabsskattesats.
I flere lande findes flere selskabsskattesatser. For disse lande er den angivne sats den højeste.

Tabel 1b. Udviklingen i selskabsskattesatserne i EU-landene 1995-2006
  1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006
Belgien 40,2 40,2 40,2 40,2 40,2 40,2 40,2 40,2 34,0 34,0 34,0 34,0
Bulgarien 40,0 40,0 40,2 37,0 34,3 32,5 28,0 23,5 23,5 19,5 15,0 15,0
Cypern 25,0 25,0 25,0 25,0 25,0 29,0 28,0 28,0 15,0 15,0 10,0 10,0
Danmark 34,0 34,0 34,0 34,0 32,0 32,0 30,0 30,0 30,0 30,0 28,0 28,0
Estland 26,0 26,0 26,0 26,0 26,0 26,0 26,0 26,0 26,0 26,0 24,0 23,0
Finland 25,0 28,0 28,0 28,0 28,0 29,0 29,0 29,0 29,0 29,0 26,0 26,0
Frankrig 36,7 36,7 41,7 41,7 40,0 37,8 36,4 35,4 35,4 35,4 35,0 34,4
Grækenland 40,0 40,0 40,0 40,0 40,0 40,0 37,5 35,0 35,0 35,0 32,0 29,0
Irland 40,0 38,0 36,0 32,0 28,0 24,0 20,0 16,0 12,5 12,5 12,5 12,5
Italien 52,2 53,2 53,2 41,3 41,3 41,3 40,3 40,3 38,3 37,3 37,3 37,3
Kroatien 25,0 25,0 35,0 35,0 35,0 35,0 20,0 20,0 20,0 20,0 20,0 20,0
Letland 25,0 25,0 25,0 25,0 25,0 25,0 25,0 22,0 19,0 15,0 15,0 15,0
Litauen 29,0 29,0 29,0 29,0 29,0 24,0 24,0 15,0 15,0 15,0 15,0 19,0
Luxemburg 40,9 40,9 39,3 37,5 37,5 37,5 37,5 30,4 30,4 30,4 30,4 29,6
Malta 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0
Nederlandene 35,0 35,0 35,0 35,0 35,0 35,0 35,0 34,5 34,5 34,5 31,5 29,6
Polen 40,0 40,0 38,0 36,0 34,0 30,0 28,0 28,0 27,0 19,0 19,0 19,0
Portugal 39,6 39,6 39,6 37,4 37,4 35,2 35,2 33,0 33,0 27,5 27,5 27,5
Rumænien 38,0 38,0 38,0 38,0 38,0 25,0 25,0 25,0 25,0 25,0 16,0 16,0
Slovakiet 40,0 40,0 40,0 40,0 40,0 29,0 29,0 25,0 25,0 19,0 19,0 19,0
Slovenien 25,0 25,0 25,0 25,0 25,0 25,0 25,0 25,0 25,0 25,0 25,0 25,0
Spanien 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0 35,0
Storbritannien 33,0 33,0 31,0 31,0 30,0 30,0 30,0 30,0 30,0 30,0 30,0 30,0
Sverige 28,0 28,0 28,0 28,0 28,0 28,0 28,0 28,0 28,0 28,0 28,0 28,0
Tjekkiet 41,0 39,0 39,0 35,0 35,0 31,0 31,0 31,0 31,0 28,0 26,0 24,0
Tyskland 56,8 56,7 56,7 56,0 51,6 51,6 38,3 38,3 39,6 38,3 38,7 38,7
Ungarn 19,6 19,6 19,6 19,6 19,6 19,6 19,6 19,6 19,6 17,6 17,5 17,5
Østrig 34,0 34,0 34,0 34,0 34,0 34,0 34,0 34,0 34,0 34,0 25,0 25,0
Norge 28,0 28,0 28,0 28,0 28,0 28,0 28,0 28,0 28,0 28,0 28,0 28,0
EU28 35,0 35,0 35,2 34,2 33,5 32,0 30,4 29,0 28,0 26,8 25,3 25,1
EU15 38,0 38,2 38,1 36,7 35,9 35,4 33,8 32,6 31,9 31,4 30,1 29,6
Eurozonen 36,2 36,3 36,4 35,2 34,7 33,9 32,6 31,2 29,8 28,8 27,4 27,0
NML10 30,6 30,4 30,2 29,6 29,4 27,4 27,1 25,5 23,8 21,5 20,6 20,7
NML13 31,4 31,3 31,9 31,2 30,8 28,2 26,4 24,9 23,5 21,5 19,7 19,8

Kilde og anm.: Se tabel 1a.

 

Landegrupper:
EU28 - Er de nuværende medlemslande i EU; Alle lande i tabellen bortset fra Norge.
EU15 - Er de 15 EU-lande fra før EU udvidelsen i 2004; Belgien, Danmark, Finland, Frankrig, Grækenland, Nederlandene, Irland, Italien, Luxemburg, Portugal, Spanien, Storbritannien, Sverige, Tyskland og Østrig.
Eurozonen - Belgien, Estland, Finland, Frankrig, Grækenland, Irland, Italien, Letland, Luxemburg, Nederlandene, Portugal, Slovenien, Spanien, Tyskland. Slovakiet, Malta, Cypern og Østrig.
NML10 - er de 10 lande, der blev optaget 1. maj 2004; Cypern, Estland, Letland, Litauen, Malta, Polen, Slovakiet, Slovenien, Tjekkiet og Ungarn.
NML13 - er NML10 + Bulgarien, Rumænien og Kroatien.