{"id":5848,"date":"2024-03-28T10:02:22","date_gmt":"2024-03-28T08:02:22","guid":{"rendered":"https:\/\/ch.jfdi.cc\/?p=5848"},"modified":"2024-03-28T10:02:22","modified_gmt":"2024-03-28T08:02:22","slug":"dividend-tax-rates-in-europe","status":"publish","type":"post","link":"https:\/\/ch.jfdi.cc\/?p=5848","title":{"rendered":"Dividend Tax Rates in Europe"},"content":{"rendered":"<p>  <!-- Google Tag Manager --><\/p>\n<p>  <!-- End Google Tag Manager --><\/p>\n<p>\t<!-- This site is optimized with the Yoast SEO Premium plugin v22.1 (Yoast SEO v22.2) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ --><br \/>\n\t<title>Dividend Tax Rates in Europe, 2023 | Tax Foundation Maps<\/title><\/p>\n<p>\t<!-- \/ Yoast SEO Premium plugin. --><\/p>\n<p>\t\t\t<!-- DO NOT COPY THIS SNIPPET! Start of Page Analytics Tracking for HubSpot WordPress plugin v11.0.4--><\/p>\n<p>\t\t\t<!-- DO NOT COPY THIS SNIPPET! End of Page Analytics Tracking for HubSpot WordPress plugin --><\/p>\n<p><!-- Google Tag Manager (noscript) --><\/p>\n<p>  <!-- End Google Tag Manager (noscript) --><\/p>\n<p>    Skip to content<\/p>\n<p>    <!-- #masthead --><\/p>\n<section class=\"section-overview \">\n<\/section>\n<p><main id=\"main\" class=\"site-main\"><\/p>\n<p>tax<cite class=\"glossary-term-summary\">A tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities.<br \/>\n<\/cite><\/span> systems tax various sources of individual income\u2014including investment income such as dividends and capital gains. The highest tax rate individuals pay on dividend income differs significantly across European countries.<br \/>\nA dividend is a payment made to a corporation\u2019s shareholders from corporate after-tax profits. In most countries, such dividend payments are subject to dividend tax. The dividend tax rates shown in the accompanying map reflect the top personal dividend tax rate, after accounting for all imputations, credits, or offsets.<br \/>\nExplore our interactive map below to see how your country compares.<\/p>\n<p>Ireland has the highest top dividend tax rate among the covered European countries at 51 percent. Denmark and the United Kingdom follow, at 42 percent and 39.4 percent, respectively.<br \/>\nEstonia, Latvia, and Malta are the only European countries covered that do not levy a tax on dividend income. For Estonia and Latvia, this is due to their cash-flow-based corporate tax system: instead of levying a dividend tax, they levy a <span class=\"glossary-term\">corporate income tax<cite class=\"glossary-term-summary\">A corporate income tax (CIT) is levied by federal and state governments on business profits. Many companies are not subject to the CIT because they are taxed as pass-through businesses, with income reportable under the individual income tax.<br \/>\n<\/cite><\/span> of 20 percent when a business distributes its profits to shareholders. Malta, in contrast, allows shareholders to offset personal income tax on their dividend income against its 35 percent corporate tax rate, resulting in a zero percent top rate.<br \/>\nOf the countries that do levy a dividend tax, Bulgaria, Georgia, and Greece have the lowest tax rate at 5 percent, followed by Moldova and Ukraine at 6 percent and 6.5 percent, respectively.<br \/>\nAmong the 35 European countries, the average top dividend tax rate is 20.4 percent.<br \/>\nIn many countries, corporate profits are subject to two layers of taxation: the corporate income tax at the entity level when the corporation earns income, and the dividend tax or <span class=\"glossary-term\">capital gains tax<cite class=\"glossary-term-summary\">A capital gains tax is levied on the profit made from selling an asset and is often in addition to corporate income taxes, frequently resulting in double taxation. These taxes create a bias against saving, leading to a lower level of national income by encouraging present consumption over investment.<br \/>\n<\/cite><\/span> at the individual level when that income is passed to its shareholders as either dividends or capital gains. Some countries, however, have integrated their taxation of corporate and dividend\/capital gains income to eliminate such <span class=\"glossary-term\">double taxation<cite class=\"glossary-term-summary\">Double taxation is when taxes are paid twice on the same dollar of income, regardless of whether that\u2019s corporate or individual income.<br \/>\n<\/cite><\/span>.<br \/>\n<!-- #tablepress-375 from cache --><\/p>\n<h2>Stay informed on the tax policies impacting you.<\/h2>\n<p>Subscribe to get insights from our trusted experts delivered straight to your inbox.<br \/>\nSubscribe<\/p>\n<p><span class=\" ssb_inline-share_heading left\">Share<\/span><br \/>\n<button class=\"simplesocial-twt-share\" aria-label=\"Twitter Share\" data-href=\"https:\/\/twitter.com\/intent\/tweet?text=Dividend+Tax+Rates+in+Europe%2C+2023&amp;url=https:\/\/taxfoundation.org\/data\/all\/eu\/dividend-tax-rates-europe-2023\/\"><span class=\"simplesocialtxt\">Twitter<\/span> <\/button><br \/>\n<button class=\"simplesocial-linkedin-share\" aria-label=\"LinkedIn Share\" data-href=\"https:\/\/www.linkedin.com\/sharing\/share-offsite\/?url=https:\/\/taxfoundation.org\/data\/all\/eu\/dividend-tax-rates-europe-2023\/\"><span class=\"simplesocialtxt\">LinkedIn<\/span><\/button><br \/>\n<button class=\"simplesocial-fb-share\" aria-label=\"Facebook Share\" data-href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=https:\/\/taxfoundation.org\/data\/all\/eu\/dividend-tax-rates-europe-2023\/\"><span class=\"simplesocialtxt\">Facebook <\/span> <\/button><br \/>\n<button class=\"simplesocial-email-share\" aria-label=\"Share through Email\" data-href=\"mailto:?subject=Dividend Tax Rates in Europe%2C 2023&amp;body=https:\/\/taxfoundation.org\/data\/all\/eu\/dividend-tax-rates-europe-2023\/\"><span class=\"simplesocialtxt\">Email<\/span><\/button><\/p>\n<\/article>\n<h2>Previous Versions<\/h2>\n<ul class=\"list-reset\">\n<li>\nDividend Tax Rates in Europe, 2022<\/h3>\n<p><span class=\"post-reading-time\">3 min read<\/span>  <\/p>\n<\/article>\n<\/li>\n<li>\nDividend Tax Rates in Europe, 2021<\/h3>\n<p><span class=\"post-reading-time\">2 min read<\/span>  <\/p>\n<\/article>\n<\/li>\n<li>\nDividend Tax Rates in Europe, 2020<\/h3>\n<p><span class=\"post-reading-time\">2 min read<\/span>  <\/p>\n<\/article>\n<\/li>\n<li>\nDividend Tax Rates in Europe, 2019<\/h3>\n<p><span class=\"post-reading-time\">2 min read<\/span>  <\/p>\n<\/article>\n<\/li>\n<\/ul>\n<aside class=\"site-main__sidebar no-print\">\n<\/aside>\n<p><\/main><\/p>\n<p><button class=\"back-to-top\" aria-label=\"Back to Top\"><br \/>\n  <i class=\"fa-solid fa-arrow-up\" aria-hidden=\"true\"><\/i><br \/>\n<\/button><\/p>\n<p><!-- #page --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The text provides information about dividend tax rates in Europe for the year 2023. The fact described in the text is that Ireland has the highest top dividend tax rate in Europe at 51 percent, followed by Denmark and the UK.<\/p>\n","protected":false},"author":6,"featured_media":5849,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"Default","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[186,1512,33,3681,3393,2511,2933,3849,260,3751,201,2229,249,415,747,2294,3398,2753,1130,148,1007,3682,2247,1806,1065,1183,618,169,494,17,197,444],"class_list":["post-5848","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-other","tag-business","tag-cash","tag-companies","tag-corporate-income-tax","tag-corporate-income-taxes","tag-costs","tag-dividend","tag-dividend-tax-rates","tag-dollar","tag-estonia","tag-europe","tag-european-countries","tag-facebook","tag-government","tag-greece","tag-income","tag-income-tax","tag-investment","tag-ireland","tag-local","tag-moldova","tag-personal-income-tax","tag-profit","tag-services","tag-tax","tag-taxes","tag-top","tag-twitter","tag-uk","tag-ukraine","tag-united-kingdom","tag-zero"],"acf":{"keyphrase":"","keywords":"","sourceimg":"","country-category":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dividend Tax Rates in Europe<\/title>\n<meta name=\"description\" content=\"dividend tax rates. dividend tax rates, European countries, corporate income tax\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dividend Tax Rates in Europe\" \/>\n<meta property=\"og:description\" content=\"dividend tax rates. dividend tax rates, European countries, corporate income tax\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ch.jfdi.cc\/?p=5848\" \/>\n<meta property=\"og:site_name\" content=\"ch.jfdi.cc\" \/>\n<meta property=\"article:published_time\" content=\"2024-03-28T08:02:22+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ch.jfdi.cc\/wp-content\/uploads\/2024\/03\/dividend-tax-rates-in-europe.png\" \/>\n\t<meta property=\"og:image:width\" content=\"782\" \/>\n\t<meta property=\"og:image:height\" content=\"790\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Robot\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Robot\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ch.jfdi.cc\\\/?p=5848#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ch.jfdi.cc\\\/?p=5848\"},\"author\":{\"name\":\"Robot\",\"@id\":\"https:\\\/\\\/ch.jfdi.cc\\\/#\\\/schema\\\/person\\\/24aeef359ef2df73056e7502e1cadc71\"},\"headline\":\"Dividend Tax Rates in Europe\",\"datePublished\":\"2024-03-28T08:02:22+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ch.jfdi.cc\\\/?p=5848\"},\"wordCount\":520,\"image\":{\"@id\":\"https:\\\/\\\/ch.jfdi.cc\\\/?p=5848#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ch.jfdi.cc\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/dividend-tax-rates-in-europe.png\",\"keywords\":[\"Business\",\"cash\",\"Companies\",\"corporate income tax\",\"corporate income taxes\",\"costs\",\"dividend\",\"dividend tax rates\",\"Dollar\",\"estonia\",\"Europe\",\"European countries\",\"Facebook\",\"government\",\"Greece\",\"income\",\"income tax\",\"investment\",\"ireland\",\"Local\",\"moldova\",\"personal income tax\",\"profit\",\"services\",\"tax\",\"taxes\",\"top\",\"twitter\",\"uk\",\"Ukraine\",\"United Kingdom\",\"zero\"],\"articleSection\":[\"Other\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ch.jfdi.cc\\\/?p=5848\",\"url\":\"https:\\\/\\\/ch.jfdi.cc\\\/?p=5848\",\"name\":\"Dividend Tax Rates in Europe\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ch.jfdi.cc\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/ch.jfdi.cc\\\/?p=5848#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/ch.jfdi.cc\\\/?p=5848#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ch.jfdi.cc\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/dividend-tax-rates-in-europe.png\",\"datePublished\":\"2024-03-28T08:02:22+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/ch.jfdi.cc\\\/#\\\/schema\\\/person\\\/24aeef359ef2df73056e7502e1cadc71\"},\"description\":\"dividend tax rates. dividend tax rates, European countries, corporate income tax\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/ch.jfdi.cc\\\/?p=5848#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/ch.jfdi.cc\\\/?p=5848\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/ch.jfdi.cc\\\/?p=5848#primaryimage\",\"url\":\"https:\\\/\\\/ch.jfdi.cc\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/dividend-tax-rates-in-europe.png\",\"contentUrl\":\"https:\\\/\\\/ch.jfdi.cc\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/dividend-tax-rates-in-europe.png\",\"width\":782,\"height\":790,\"caption\":\"Dividend Tax Rates in Europe\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/ch.jfdi.cc\\\/?p=5848#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/ch.jfdi.cc\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Dividend Tax Rates in Europe\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/ch.jfdi.cc\\\/#website\",\"url\":\"https:\\\/\\\/ch.jfdi.cc\\\/\",\"name\":\"ch.jfdi.cc\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/ch.jfdi.cc\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/ch.jfdi.cc\\\/#\\\/schema\\\/person\\\/24aeef359ef2df73056e7502e1cadc71\",\"name\":\"Robot\",\"url\":\"https:\\\/\\\/ch.jfdi.cc\\\/?author=6\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Dividend Tax Rates in Europe","description":"dividend tax rates. dividend tax rates, European countries, corporate income tax","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_GB","og_type":"article","og_title":"Dividend Tax Rates in Europe","og_description":"dividend tax rates. dividend tax rates, European countries, corporate income tax","og_url":"https:\/\/ch.jfdi.cc\/?p=5848","og_site_name":"ch.jfdi.cc","article_published_time":"2024-03-28T08:02:22+00:00","og_image":[{"width":782,"height":790,"url":"https:\/\/ch.jfdi.cc\/wp-content\/uploads\/2024\/03\/dividend-tax-rates-in-europe.png","type":"image\/png"}],"author":"Robot","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Robot","Estimated reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/ch.jfdi.cc\/?p=5848#article","isPartOf":{"@id":"https:\/\/ch.jfdi.cc\/?p=5848"},"author":{"name":"Robot","@id":"https:\/\/ch.jfdi.cc\/#\/schema\/person\/24aeef359ef2df73056e7502e1cadc71"},"headline":"Dividend Tax Rates in Europe","datePublished":"2024-03-28T08:02:22+00:00","mainEntityOfPage":{"@id":"https:\/\/ch.jfdi.cc\/?p=5848"},"wordCount":520,"image":{"@id":"https:\/\/ch.jfdi.cc\/?p=5848#primaryimage"},"thumbnailUrl":"https:\/\/ch.jfdi.cc\/wp-content\/uploads\/2024\/03\/dividend-tax-rates-in-europe.png","keywords":["Business","cash","Companies","corporate income tax","corporate income taxes","costs","dividend","dividend tax rates","Dollar","estonia","Europe","European countries","Facebook","government","Greece","income","income tax","investment","ireland","Local","moldova","personal income tax","profit","services","tax","taxes","top","twitter","uk","Ukraine","United Kingdom","zero"],"articleSection":["Other"],"inLanguage":"en-GB"},{"@type":"WebPage","@id":"https:\/\/ch.jfdi.cc\/?p=5848","url":"https:\/\/ch.jfdi.cc\/?p=5848","name":"Dividend Tax Rates in Europe","isPartOf":{"@id":"https:\/\/ch.jfdi.cc\/#website"},"primaryImageOfPage":{"@id":"https:\/\/ch.jfdi.cc\/?p=5848#primaryimage"},"image":{"@id":"https:\/\/ch.jfdi.cc\/?p=5848#primaryimage"},"thumbnailUrl":"https:\/\/ch.jfdi.cc\/wp-content\/uploads\/2024\/03\/dividend-tax-rates-in-europe.png","datePublished":"2024-03-28T08:02:22+00:00","author":{"@id":"https:\/\/ch.jfdi.cc\/#\/schema\/person\/24aeef359ef2df73056e7502e1cadc71"},"description":"dividend tax rates. dividend tax rates, European countries, corporate income tax","breadcrumb":{"@id":"https:\/\/ch.jfdi.cc\/?p=5848#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ch.jfdi.cc\/?p=5848"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/ch.jfdi.cc\/?p=5848#primaryimage","url":"https:\/\/ch.jfdi.cc\/wp-content\/uploads\/2024\/03\/dividend-tax-rates-in-europe.png","contentUrl":"https:\/\/ch.jfdi.cc\/wp-content\/uploads\/2024\/03\/dividend-tax-rates-in-europe.png","width":782,"height":790,"caption":"Dividend Tax Rates in Europe"},{"@type":"BreadcrumbList","@id":"https:\/\/ch.jfdi.cc\/?p=5848#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/ch.jfdi.cc\/"},{"@type":"ListItem","position":2,"name":"Dividend Tax Rates in Europe"}]},{"@type":"WebSite","@id":"https:\/\/ch.jfdi.cc\/#website","url":"https:\/\/ch.jfdi.cc\/","name":"ch.jfdi.cc","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ch.jfdi.cc\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Person","@id":"https:\/\/ch.jfdi.cc\/#\/schema\/person\/24aeef359ef2df73056e7502e1cadc71","name":"Robot","url":"https:\/\/ch.jfdi.cc\/?author=6"}]}},"_links":{"self":[{"href":"https:\/\/ch.jfdi.cc\/index.php?rest_route=\/wp\/v2\/posts\/5848","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ch.jfdi.cc\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ch.jfdi.cc\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ch.jfdi.cc\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/ch.jfdi.cc\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5848"}],"version-history":[{"count":0,"href":"https:\/\/ch.jfdi.cc\/index.php?rest_route=\/wp\/v2\/posts\/5848\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ch.jfdi.cc\/index.php?rest_route=\/wp\/v2\/media\/5849"}],"wp:attachment":[{"href":"https:\/\/ch.jfdi.cc\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5848"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ch.jfdi.cc\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5848"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ch.jfdi.cc\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5848"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}