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] +… Read more