Steuersätze in den CEE-Staaten

STEUERSÄTZE IN DEN CEE-STAATEN

(Stand 01.01.2014)

 

 CEE-Staaten  Einkommenssteuersatz 
    (Spitzensteuersatz)
 Körperschaftssteuersatz   Umsatzsteuersatz
         (normal)
Albanien               23%                15%             20%
Aserbaidschan               25%                20%             18%
Bosnien-Herzegowina                            10%*                10%             17%
Bulgarien               10% *                10%             20%
Estland               21% *                26,6%             20%
Georgien               20% *                15%             18%
Kasachstan               10% *                20%             12%
Kirgisistan
              10% *                10%
            12%
Kroatien               40%                20%             25%
Lettland               24% *
               15%             21%
Litauen               15% *                15%             21%
Mazedonien               10% *
               10%             18%
Moldau
              18%
               12%
            20%
Montenegro                 9% *
                 9% 19%
Polen               32%                19%             23%
Rumänien               16% *                16%             24%
Russland           13% * / 30% *                20%             18%
Serbien               15%                15%             20%
Slowakei               25%
               22%             20%
Slowenien               50%                17%             22%
Tadschikistan           13% / 25%*
           15% / 25%             18%
Tschechien        (15% * + 7%)                19%             21%
Turkmenistan               10% *
                8%             15%
Ukraine               17%                18%             20%
Ungarn               16% *
               19%             27%
Usbekistan               22%                  8%             20%
Weißrussland               12% *                15%             22%

* Flat Tax Rate

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