| Country | Normal in % | Reduced in % |
| Belgium | 21 | 6, 12 |
| Denmark | 25 | |
| Germany | 19 | 7 |
| Finland | 24 | 10; 14 |
| France | 20 | 2.1; 5.5; 10 |
| Greece | 24 | 6; 13 |
| UK | 20 | 5 |
| Ireland | 23 | 4.8; 5.4; 9; 13.5 |
| Italy | 22 | 4, 5, 10 |
| Luxemburg | 17 | 3, 8, 14 |
| Netherlands | 21 | 6 |
| Norway | 25 | 12; 15 |
| Austria | 20 | 10; 13 |
| Portugal | 23 | 6; 13 |
| Sweden | 25 | 6; 12 |
| Switzerland | 7.7 | 2.5; 3.7 |
| Spain | 21 | 4; 10 |
USA no federal tax, state tax 0 – 12%
Source: IBFD Tax Research Platform
International HR Services Ltd. is available for further questions on this topic.