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EU Tax Data

Providing journalists, taxpayers, and policymakers with the latest data on taxes and spending is a cornerstone of the Tax Foundation’s educational mission.

As a nonpartisan, educational organization, the Tax Foundation has earned a reputation for independence and credibility.

Our EU tax policy team regularly provides accessible, data-driven insights from sources such as the European Commission, the Organisation for Economic Co-Operation and Development (OECD), and others.

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All EU Tax Data

195 Results
2022 Capital Gains Tax Rates in Europe 2022 Capital Gains Taxes in Europe OECD Individual Capital Gains Tax Rates

Capital Gains Tax Rates in Europe, 2022

In many countries, investment income, such as dividends and capital gains, is taxed at a different rate than wage income. Denmark levies the highest top capital gains tax among European OECD countries, followed by Norway, Finland, and France.

4 min read
2022 top personal income tax rates in europe top income tax rates in europe personal income rates europe 2022

Top Personal Income Tax Rates in Europe, 2022

Denmark (55.9 percent), France (55.4 percent), and Austria (55 percent) have the highest top statutory personal income tax rates among European OECD countries.

2 min read
2022 VAT rates in Europe, 2022 VAT rates by country, 2022 value-added tax rates in Europe and 2022 value-added tax rates by country

VAT Rates in Europe, 2022

The VAT is a consumption tax assessed on the value added in each production stage of a good or service. Every business along the value chain receives a tax credit for the VAT already paid. The end consumer does not, making it a tax on final consumption.

4 min read
Comparing Property Tax Systems in Europe, 2021 Comparing Europes Tax Systems Property Tax Systems Best and Worst Property Tax Systems

Comparing Europe’s Tax Systems: Property Taxes

According to the 2021 International Tax Competitiveness Index, Switzerland has the best-structured consumption tax among OECD countries while Poland has the worst-structured consumption tax code.

2 min read
2021 Consumption Tax Systems in Europe Comparing Consumption Tax Systems in Europe 2021 worst Consumption tax systems in Europe Consumption taxes in Europe

Comparing Europe’s Tax Systems: Consumption Taxes

According to the 2021 International Tax Competitiveness Index, Switzerland has the best-structured consumption tax among OECD countries while Poland has the worst-structured consumption tax code.

2 min read
Digital tax Europe Digital taxes in Europe Digital services taxes in Europe 2021 Pillar 1 global tax agreement

Digital Services Taxes in Europe, 2021

Despite ongoing multilateral negotiations in the OECD, about half of all European OECD countries have either announced, proposed, or implemented their own unilateral digital services tax.

7 min read
2021 Individual Income Tax Systems in Europe Comparing Income Tax Systems in Europe 2021 worst income tax systems in Europe

Comparing Europe’s Tax Systems: Individual Taxes

France’s individual income tax system is the least competitive of all OECD countries. It takes French businesses on average 80 hours annually to comply with the income tax.

3 min read
Compare 2021 patent box regimes in Europe (Patent box Europe data). Explore intellectual property box regimes in the EU Europe, also known as IP regimes in the EU Europe

Patent Box Regimes in Europe, 2021

Patent box regimes (also referred to as intellectual property, or IP, regimes) provide lower effective tax rates on income derived from IP. Most commonly, eligible types of IP are patents and software copyrights. Currently, 14 of the 27 EU member states have a patent box regime.

4 min read
Cigarette tax Europe, cigarette taxes in the EU, Cigarette taxes in Europe and Cigarette tax rates in Europe 2021, European cigarette taxes

Cigarette Taxes in Europe, 2021

Ireland and France levy the highest excise duties on cigarettes in the EU, at €8.42 ($9.60) and €6.61 ($7.53) per 20-cigarette pack, respectively. This compares to an EU average of €3.34 ($3.80). Bulgaria (€1.81 or $2.06) and Poland (€2.08 or $2.37) levy the lowest excise duties.

3 min read
EU excise duty on alcohol 2021 distilled spirits taxes in Europe. 2021 liquor taxes in Europe

Distilled Spirits Taxes in Europe, 2021

The highest excise duties are applied in Finland, Sweden, and Ireland, where the rates for a standard-size bottle of liquor are €14.10 ($16.08), €13.80 ($15.73), and €11.92 ($13.59), respectively.

3 min read
2021 wine taxes in Europe. Compare excise duty on wine, including germany wine tax, spain wine tax, and france wine tax

Wine Taxes in Europe, 2021

As one might expect, southern European countries that are well-known for their wines—such as France, Greece, Portugal, and Spain—either don’t tax it or do so at a very low rate. But travel north and you’ll see countries that tend to levy taxes on wine—and often hefty taxes.

3 min read
2021 beer taxes in europe. Beer excise tax rates in Europe. Compare tax on beer in Germany with tax on beer in Ireland on International Beer Day 2021

Beer Taxes in Europe, 2021

Finland has the highest excise tax on beer in Europe, followed by Ireland and the United Kingdom. Compare beer taxes in Europe this International Beer Day

3 min read
Territorial tax systems in Europe 2021 exemption of foreign-sourced dividend and capital gains income from domestic taxation in Europe

Territoriality of Tax Systems in Europe

19 European OECD countries employ a fully territorial tax system, exempting all foreign-sourced dividend and capital gains income from domestic taxation. No European OECD country operates a worldwide tax system.

3 min read
2021 Thin-Cap rules, 2021 thin-capitalization rules in Europe to discourage international debt shifting

Thin-Cap Rules in Europe

To discourage this form of international debt shifting, many countries have implemented so-called thin-capitalization rules (thin-cap rules), which limit the amount of interest a multinational business can deduct for tax purposes.

5 min read