| Countries | Income Tax (lowest to highest rate) [1] | Business Tax |
| Andorra | 0% – 10% (first € 24,000 0%; progressive increase)[2] | 10%[3] |
| Cyprus | 0% – 35% (first €19,500 0%; 19,501 to 28,000 20%; progressive increase) + 11.45% social charges [4] | 12.5%[4] |
| France | 0% – 45% (first €11,294 0%; from €11,295 to 28,797 11%; progressive increase)[5] + 17% social charges[7] | 15% – 25% (first €42,500 15%; 25% on everything above)[6] |
| Greece | 9% – 44% (first 10,000 9%; next 10,000 22%; next 10,000 28%; progressive increase)[14] + 13.87% social charges[15] | 22%[16] |
| Italy | 23% – 43% (first €28,000 23%; progressive increase)[8] + 10% social charges[9] | 27.9%[10] |
| Spain | 0% – 47% (first €5,550 0%; up to €12,450 of taxable income 19%; from €12,450.01 to 20,200 24%; progressive increase)[11] + 6,47% social charges[12] | 15% – 25% (first two years 15%; 25% from year three)[13] |
Sources
1. Tax rates
2. Andorra income tax rates
3. Andorra corporate tax rates
4. Cyprus income and corporate tax rates
5. France income tax rates
6. France corporate tax rates
7. France social security
8. Italy income tax rates
9. Italy social security
10. Italy corporate tax rates
11. Spain income tax rates
12. Spain social security
13. Spain corporate tax rates
14. Greece income tax rates
15. Greece social security
16. Greece corporate tax rates