| Characteristic | Business tax rate |
|---|---|
| - | - |
| - | - |
| - | - |
| - | - |
| - | - |
| - | - |
| - | - |
| - | - |
| - | - |
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Source
Release date
November 2013
Region
EU
Survey time period
2004 - 2012
Supplementary notes
The study data is based on the taxes and mandatory contributions that a medium-sized company must pay in a given year.
The tax rate is calculated from the sum of profit or corporate income tax, mandatory contributions and labor taxes paid by the employer, property taxes, turnover taxes, and other taxes.
Further information about the methodology and the model company used for calculations can be found in the appendix of the report cited.
The data includes only those economies for which data is available for all years of the study.The economies that are excluded are: Cyprus, Luxembourg, Malta, San Marino.
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