Azores
5.3/10
106th of 217
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Azores and Estonia weigh about the same on the taxpayer.
| Tax | Azores | Estonia | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 14% | 22% | −8.0 points |
| Personal income tax top bracket | 0% to 36.2% | 22% | +14.2 points |
| VAT standard rate | 18% | 20% | −2.0 points |
Azores
| General regional regime | 14% |
| SMEs: first 50,000 euros of profit | 11.9% |
Estonia
| Distributed profits 22/78 of net amount paid | 22% |
| Reinvested profits deferred taxation with no time limit | 0% |