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 The figures are jurisdiction facts — minimum capital and headline tax — not our pricing; we do not publish government fees here.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
| Country | Private company | Min. share capital | Headline CIT | Standout |
|---|---|---|---|---|
| Austria | GmbH | €35,000 | 23% | credible DACH base |
| Belgium | BV / SRL | no minimum | 25% (20% small) | EU institutions hub |
| Bulgaria | OOD | ~€1 | 10% flat | lowest standard tax + capital |
| Croatia | d.o.o. | €2,500 | 18% (10% small) | eurozone, Adriatic base |
| Cyprus | Ltd | €1 | 15% | IP Box ~3%, EU holding |
| Czech Republic | s.r.o. | CZK 1 | 21% | token setup, real substance |
| Denmark | ApS | DKK 20,000 | 22% | Nordic credibility |
| Estonia | OÜ | €2,500 (deferrable) | 0% retained | e-Residency, fully online |
| Finland | Oy | no minimum | 20% | stable Nordic base |
| France | SAS / SARL | €1 | 25% | largest EU consumer market |
| Germany | GmbH (UG from €1) | €25,000 | ~30% combined | EU’s largest economy |
| Greece | IKE | €1 | 22% | low-capital Med base |
| Hungary | Kft | HUF 3,000,000 | 9% | EU’s lowest headline tax |
| Ireland | LTD | €1 | 12.5% trading | English, common-law, tech hub |
| Italy | SRL | €1 (semplificata) | 24% | large domestic market |
| Latvia | SIA | €2,800 | 20% on distribution | deferred tax, lower cost |
| Lithuania | UAB | €1,000 | ~16% (reduced small-co) | EU fintech / EMI hub |
| Luxembourg | SARL | €12,000 | ~24.9% | fund & holding heavyweight |
| Malta | Ltd | €1,165 | 35% / ~5% effective | full-imputation refund |
| Netherlands | BV | €0.01 | 19% / 25.8% | holding & treaty network |
| Poland | sp. z o.o. | PLN 5,000 | 9% small / 19% | scale + talent, low entry |
| Portugal | Lda | €1 | 21% | Atlantic base, incentives |
| Romania | SRL | RON 1 | micro-co / 16% | turnover-taxed micro regime |
| Slovakia | s.r.o. | €5,000 | 21% (10% small) | eurozone CEE base |
| Slovenia | d.o.o. | €7,500 | 19% | stable Alpine-Adriatic base |
| Spain | SL | €3,000 | 25% | large market, Latam links |
| Sweden | AB | SEK 25,000 | 20.6% | Nordic tech & credibility |
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.
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.
Form your EU company
Use the table to shortlist, then tell us your priority — lowest tax, lowest setup, holding, or fast banking — and we will confirm the right EU member state and handle the incorporation end to end. Get a free quote or browse all 55 jurisdictions.
