Compare
All 27 member states, side by side
Sortable, filterable comparison across the dimensions that matter for the founder, the lawyer, and the policy reader. Default columns are shown. The column picker and topic-specific comparisons arrive in Phase 2.
| Country | Official position | Readiness | CIT rate | EU-ESO signal | Registry readiness | Digital incorporation | Last activity |
|---|---|---|---|---|---|---|---|
| AustriaAT | constructive | dormant | 23% | Unknown | Unknown | Yes | |
| BelgiumBE | constructive | dormant | 25% (20% reduced rate on first €100k for SMEs) | Unknown | Unknown | Yes | |
| BulgariaBG | quiet | dormant | 10% (flat) | Unknown | Unknown | Yes | none |
| CroatiaHR | quiet | dormant | 18% (10% for revenue up to €1m) | Unknown | Unknown | Yes | none |
| CyprusCY | quiet | dormant | 12.5% | Unknown | Unknown | Unknown | none |
| CzechiaCZ | constructive | dormant | 21% (since 2024) | Unknown | Unknown | Yes | |
| DenmarkDK | constructive | signaling | 22% | Unknown | No | Yes | |
| EstoniaEE | supportive | active | 22% (distributed-earnings model since 2025) | Unknown | Partial | Yes | |
| FinlandFI | constructive | dormant | 20% | Unknown | Unknown | Yes | |
| FranceFR | supportive | signaling | 25% (standard); 15% reduced rate on first €42,500 for SMEs | Unknown | No | Yes | |
| GermanyDE | constructive | signaling | ~30% combined (15% federal CIT + 5.5% solidarity surcharge on CIT + ~14% trade tax avg.) | Unknown | No | Yes | |
| GreeceGR | constructive | dormant | 22% | Unknown | Unknown | Yes | |
| HungaryHU | cautious | dormant | 9% (lowest in EU) | Unknown | Unknown | Yes | |
| IrelandIE | supportive | signaling | 12.5% trading income; 15% under Pillar Two for in-scope groups; 25% non-trading | Unknown | No | Yes | |
| ItalyIT | constructive | dormant | 24% IRES (plus 3.9% IRAP regional, varies) | Unknown | Unknown | Yes | |
| LatviaLV | quiet | dormant | 20% (distributed-earnings model) | Unknown | Unknown | Yes | none |
| LithuaniaLT | constructive | dormant | 15% (5% reduced for small companies) | Unknown | Unknown | Yes | |
| LuxembourgLU | constructive | dormant | 24.94% combined (CIT + solidarity surtax + municipal business tax, Luxembourg City) | Unknown | Unknown | Unknown | |
| MaltaMT | constructive | dormant | 35% headline; ~5% effective after shareholder refund mechanism for non-resident shareholders | Unknown | No | Yes | |
| NetherlandsNL | supportive | active | 25.8% (standard); 19% on first €200,000 | Unknown | Partial | Yes | |
| PolandPL | constructive | dormant | 19% standard; 9% reduced for small taxpayers (revenue < €2m) | Unknown | Unknown | Yes | |
| PortugalPT | constructive | dormant | 21% IRC, plus municipal surcharge up to 1.5% and state surcharge progressive | Unknown | Unknown | Yes | |
| RomaniaRO | quiet | dormant | 16% standard; 1% to 3% turnover-based micro-company regime | Unknown | Unknown | Unknown | none |
| SlovakiaSK | quiet | dormant | 21% standard; 15% for SMEs with turnover < €60k | Unknown | Unknown | Unknown | none |
| SloveniaSI | quiet | dormant | 22% (raised from 19% in 2024 reconstruction levy) | Unknown | Unknown | Yes | none |
| SpainES | constructive | signaling | 25% standard; 23% for SMEs (turnover < €1m); 15% for new companies in first two profitable years | Unknown | No | Yes | |
| SwedenSE | constructive | dormant | 20.6% | Unknown | Unknown | Yes |
Composite scores (founder-relevance, tax attractiveness, implementation momentum) and topic-specific comparisons land in Phase 2. See methodology for the formulas.