Corporate Income Tax 18% (down to 17% in 2013; 16% in 2014 and 15% by 2015)
Tax Relief – 100% of the amount invested in R&D

– up to 40% of the amount invested in equipment and intangible long-term assets

Profit Repatriation Tax – 0% on dividends paid abroad for EU members;
– 15% for other countries unless otherwise stated in a bilateral agreement
Capital Gains Tax 0 – 20% (depending on a holding period)
VAT (Value Added Tax) 20% – standard rate; 8.5% – reduced rate
Property Tax 0%
Immovable Property Transfer Tax 2%
Social Security Contributions 16.1% paid by employer; 22.1% paid by employee
Payroll Tax abolished in 2009
Personal Income Taxes progressive tax rates: 16%, 27% and 41%