🍽️ Restaurant Owners Profit Retention - 2025

Global Comparison: What restaurant entrepreneurs actually keep after taxes & charges

🇦🇪 Dubai/UAE
Corporate Tax 0% (<375k AED)
Corporate Tax 9% (<375k AED)
Social Charges 0%
Dividend Tax 0%
91%
Net Retained
🇭🇺 Hungary
Corporate Tax 9%
Social Charges ~18%
Dividend Tax 15%
65%
Net Retained
🇧🇬 Bulgaria
Corporate Tax 10%
Social Charges ~19%
Dividend Tax 5%
63%
Net Retained
🇨🇾 Cyprus
Corporate Tax 12.5%
Social Charges ~16%
Dividend Tax 17%
62%
Net Retained
🇸🇪 Sweden
Corporate Tax 20.6%
Social Charges 31.4%
Dividend Tax (optim.) 20%
52%
Net Retained
🇺🇸 United States
Federal Tax 21%
Payroll Tax 15.3%
Dividend Tax 20%
50%
Net Retained
🇮🇪 Ireland
Corporate Tax 12.5%
Social Charges ~11%
Dividend Tax 33%
50%
Net Retained
🇩🇰 Denmark
Corporate Tax 22%
Social Charges ~16k DKK/year
Dividend Tax 42%
45%
Net Retained
🇳🇴 Norway
Corporate Tax 22%
Social Charges 14.1%
Dividend Tax 35.2%
43%
Net Retained
🇬🇧 United Kingdom
Corporate Tax 25%
National Insurance 13.8%
Dividend Tax 33.75%
45%
Net Retained
🇨🇭 Switzerland
Corporate Tax 14.9%
Social Charges ~12%
Dividend Tax 35%
45%
Net Retained
🇳🇱 Netherlands
Corporate Tax 25.8%
Social Charges ~23%
Dividend Tax 26.9%
42%
Net Retained
🇪🇸 Spain
Corporate Tax 25%
Social Charges ~30%
Dividend Tax 28%
38%
Net Retained
🇮🇹 Italy
Corporate Tax 27.9%
Social Charges ~32%
Dividend Tax 26%
35%
Net Retained
🇩🇪 Germany
Corporate Tax 29.9%
Social Charges ~20%
Dividend Tax 26.4%
35%
Net Retained
🇫🇷 France
Corporate Tax 25%
Social Charges ~35%
Flat Tax 30%
30%
Net Retained

📊 Global Comparison - % Net Retained by Restaurant Owners

🔍 Analysis by Tiers

👑 Champion Tier (90%+ retained)

Dubai/UAE: The ultimate tax haven! With 91% retained thanks to zero social charges and zero dividend tax. Perfect for wealth accumulation, but beware of residency requirements and recent moves toward fiscal transparency.

🏆 Excellent Tier (60%+ retained)

Hungary, Bulgaria, Cyprus: European tax havens with ultra-low corporate rates and moderate social charges. Ideal for optimization but consider operational and reputational constraints.

✅ Good Tier (50-60% retained)

Sweden, USA, Ireland: Optimal balance between reasonable taxation and favorable business environment. Sweden surprises with its competitiveness despite its high-tax reputation.

⚖️ Average Tier (40-50% retained)

Denmark, Norway, UK, Switzerland, Netherlands: Nordic countries (Denmark 45%, Norway 43%) place in the European average. Moderate taxation compensated by excellent business ecosystems and legal stability.

⚠️ Difficult Tier (30-40% retained)

Spain, Italy, Germany: High taxation but important markets. Tax optimization becomes crucial to maintain profitability.

🚨 Very Difficult Tier (<30% retained)

France: Confiscatory taxation requiring sophisticated optimization structures. Explains the complexity of structures like Quan's case.

🎯 The Ultimate Winner

91%

Dubai/UAE
The ultimate tax paradise

Nearly all profits retained thanks to zero social charges and zero dividend tax

💸 The Ultimate Loser

30%

France
Heaviest taxation

Only 30% retained, requires complex structures

🎯 Key Conclusions

  • Dubai dominates everything with 91% retained - the true tax paradise for restaurateurs
  • Nordic countries defend themselves well: Sweden 52%, Denmark 45%, Norway 43%
  • France remains objectively the worst place in Europe for a restaurateur with only 30% retained
  • USA outperforms continental Europe with 50% retained
  • Eastern Europe remains attractive with 60-65% retained (Hungary, Bulgaria)
  • Nordic surprise: Sweden (52%) beats Denmark (45%) and Norway (43%)

Dubai revelation: With 91% retained, Dubai crushes the competition and explains the tax exodus of wealthy entrepreneurs. However, beware of new transparency rules since 2023.

Nordic lesson: Despite their high-tax reputation, Nordic countries offer decent conditions for restaurateurs, particularly Sweden which outperforms its neighbors.

Global ranking insight: The Dubai-France gap is 61 percentage points - historically unprecedented for developed economies!