01-12-2017
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.
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.
| 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.
| 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.