- Corporate Tax Rate
- 25%
- Capital Gains Rate
- 24%
- Territorial System
- No
- IP Box Regime
- Yes
- IP Box Rate
- 10%
- Tax Treaties
- 130
- VAT Rate
- 20%
- Dividend Withholding
- 0%
- Holding Company Viable
- Yes
- Notes
- EIS and SEIS schemes provide 30-50% income tax relief to individual investors. SEIS/EIS are among the most founder-friendly investor incentives globally. Significant policy uncertainty post-Brexit.
3 sources cited