EU Company Formation Comparison: All 27 Member States (2026)

This is a side-by-side reference for forming a company in any of the 27 European Union member states. For each country it shows the standard private limited company, the statutory minimum share capital, the headline corporate income tax rate, and the one feature that most often decides the choice. The figures are jurisdiction facts — minimum capital and headline tax — not our pricing; we do not publish government fees here. Rates are current to 2026; open any country page for the precise position and conditions.

All 27 EU member states compared

How to read the table

Three patterns matter more than any single number:

• Token-capital countries — Bulgaria, Romania, the Czech Republic, Ireland, Cyprus, France, Italy, Portugal, Greece, and the Netherlands all form with €1 or its local equivalent. Capital is rarely the deciding cost.
• Lowest tax — Hungary (9%) and Bulgaria (10%) lead on headline rate; Estonia and Latvia charge nothing on profit kept in the company; Ireland’s 12.5% and Malta’s ~5% effective lead Western Europe.
• Deferred-tax model — Estonia and Latvia only tax distributed profit, which changes the maths entirely for a business that reinvests.

For the full decision framework, see our guide to company formation in Europe, the cheapest EU countries to form a company, and the Estonia vs Lithuania vs Latvia comparison.

What the table cannot show

Two columns decide most shortlists. Three things sit outside them.

• Effective rate against headline rate. The headline figure is the top of the range. Refund systems, IP regimes, small company bands and participation exemptions move the real rate a long way below it, as the Malta and Cyprus rows show.
• How the capital is paid. The figure in the column is what must be subscribed, which is not always what sits in the bank on day one. Germany is the clearest case: the GmbH is registered once at least half of its share capital is paid in. Our minimum share capital guide sets out the position country by country.
• How fast the registry moves. Online registers in the Baltics finish in days. Notarial states need an appointment and a deed first. The formation time guide has the timeline for every jurisdiction we cover.

Frequently asked questions

Which EU country has the lowest minimum share capital?

Several form with token capital: Bulgaria and Romania (about €1), the Czech Republic (CZK 1), and Belgium, Finland, Ireland, Cyprus, France, Italy, Portugal, Greece, and the Netherlands, which have no statutory minimum or a €1 share. At the other end, Austria requires €35,000 and Germany’s GmbH €25,000.

Which EU country has the lowest corporate tax?

Hungary at 9% has the lowest headline corporate tax in the EU, followed by Bulgaria at 10%. Estonia and Latvia effectively charge 0% on retained profit, taxing only distributions. Ireland’s 12.5% trading rate and Malta’s roughly 5% effective rate are the lowest in Western Europe.

Can a non-resident form a company in any EU country?

Yes. No EU member state requires citizenship or residency to own or direct a private limited company. Each company needs a registered office in its country of incorporation, which we provide. Some jurisdictions onboard non-residents more smoothly than others — the Baltics, Ireland, Cyprus, and Bulgaria are among the easiest.

Which EU country registers a company fastest?

Estonia, with Lithuania and Latvia close behind: a Baltic company can be on the register within a day or two of the file being complete. Ireland and Cyprus follow. Notarial states such as Germany, Austria and Spain take one to two weeks, because the deed is signed before a notary and then filed.

Do all 27 member states use the euro?

No. Several keep a national currency, which is why the capital column shows CZK, PLN, HUF, RON, DKK and SEK next to the euro figures. A company incorporated in one of those states holds its capital, keeps its books and files its accounts in the local currency, whatever currency it invoices in.