瑞士的公司稅為21.17%，較德國、奧地利為低。
| Country | Corporate Income Tax Rate (%) |
|---|---|
| Malta (MT) | 35.00 |
| France (FR) | 34.43 |
| Belgium (BE) | 33.99 |
| Luxembourg (LU) | 30.38 |
| Germany (DE) | 30.18 |
| Spain (ES) | 30.00 |
| Sweden (SE) | 28.00 |
| United Kingdom (UK) | 28.00 |
| Italy (IT) | 27.50 |
| Portugal (PT) | 26.50 |
| Finland (FI) | 26.00 |
| Netherlands (NL) | 25.50 |
| Austria (AT) | 25.00 |
| Denmark (DK) | 25.00 |
| Greece (EL) | 25.00 |
| Estonia (EE) | 22.00 |
| Slovenia (SI) | 22.00 |
| Czech Republic (CZ) | 21.00 |
| Hungary (HU) | 20.00 |
| Slovakia (SK) | 19.00 |
| Poland (PL) | 19.00 |
| Romania (RO) | 16.00 |
| Latvia (LV) | 15.00 |
| Lithuania (LT) | 15.00 |
| Ireland (IE) | 12.50 |
| Bulgaria (BG) | 10.00 |
| Cyprus (CY) | 10.00 |
Source:
www.oecd.org
www.worldwide-tax.com
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