Question Best EU country for paying taxes ?

Lowest statutory CIT
9%: Hungary, Montenegro
10%: Andorra, Bosnia, Macedonia, Kosovo
12%: Moldavia
12.5%: Cyprus, Gibraltar, Ireland
CIT based on revenue
1%: Romania (<= 1.000.000€; >= 1 employee)
3%: Romania (<= 1.000.000€; no employees)
9%: Poland (<= 2.000.000€)

CIT if not distributed
0%: Estonia, Poland

Poland seems underrated?
 
Last edited:
Reactions: Mda
Just a remark:
9%: Poland (<= 2.000.000€)
Yes; beware that the 2M threshold for the revenue (not the profit!) includes the amount of VAT due.

CIT if not distributed
0%: Estonia, Poland
In Poland it seems to be much more complicated than in Estonia. The taxpayer have to meet a set of conditions, such as maximum income limit, appropriate shareholding structure, incurring investment expenses or keeping a certain level of employment. Then the tax will be deferred until the profit from the company is paid (distributed).
 

Indeed is more complicated.

I investigated it some time ago and while they simplified some criteria you have to hire at least 3 people but the real deal breaker for me was that only natural persons can be shareholders.
 
Reactions: RealDude
Correct. For 2022 they „simplified“ the rulez ;-)

https://home.kpmg/pl/en/home/insigh...olish-deal-changes-in-favor-of-taxpayers.html
 
Reactions: cuno
Would you really consider relocating to Poland ?
Considering it for sure
1. My wife is from Poland
2. Many polish people studied in Germany or England and are returning to there home country to support it
3. the people over there are more open and relaxed and know how to live good life
4. It‘s better than in Romania i think

And: They do not care about the EU rules
 
Reactions: Golden Fleece

are the polish girls hot though ?
 
Lowest statutory CIT
9%: Hungary, Montenegro
10%: Andorra, Bosnia, Macedonia, Kosovo
12%: Moldavia
12.5%: Cyprus, Gibraltar, Ireland
In Gibraltar you pay taxes only on income generated in Gibraltar, if your income comes from other country, it is 0% tax.

Don't deal with Moldova, yes they have 12% profit tax, but they are not in EU.
 
5% corporate tax for small Lithuania companies (up to 300.000 EUR annual income).
Very popular among our clients, expecially Belarus and Ukraine programmers who want to emigrate to EU.
 
5% corporate tax for small Lithuania companies (up to 300.000 EUR annual income).
Very popular among our clients, expecially Belarus and Ukraine programmers who want to emigrate to EU.

Another quote found online

"Subject to certain conditions" ...Anyone know which ones ? in order to respect to benefit from that special discounted CIT regime at 5%. Cheers