| Corporate income tax rate 2007 | |||
| Taxable profit | Rate | Tax per bracket | |
| More than | But less than | ||
| - | € 25.000 | 20% | € 5.000 |
| € 25.000 | € 60.000 | 23.5% | € 14.100 |
| € 60.000 | - | 25,5% | |
| Dividend withholding tax | |
| Rate | 15% |
| Real estate transfer tax | |
| Rate | 6% |
| VAT | ||
| Rate | High | 19% |
| Low | 6% | |
| Low | 0% | |
| Exempt | - | |