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Dividend Tax Rates in Europe, 2023
In many countries, corporate profits are subject to two layers of taxation: the corporate income tax at the entity level when the corporation earns income, and the dividend tax or capital gains tax at the individual level when that income is passed to its shareholders as either dividends or capital gains.
3 min read![](https://taxfoundation.org/wp-content/uploads/2023/03/CAP_Gains_2023-300x290.png)
Capital Gains Tax Rates in Europe, 2023
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 of all countries covered, at a rate of 42 percent. Norway levies the second-highest top capital gains tax at 37.8 percent. Finland and France follow, at 34 percent each.
4 min read![Top Personal Income Tax Rates in Europe 2023 Income Tax Rates or Individual Income Tax Rates](https://taxfoundation.org/wp-content/uploads/2023/02/Top-Personal-Income-Tax-Rates-in-Europe-2023-Income-Tax-Rates-or-Individual-Income-Tax-Rates-300x290.png)
Top Personal Income Tax Rates in Europe, 2023
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![2023 corporate tax rates in Europe compare corporate income tax rates in Europe Corporate tax rates Europe](https://taxfoundation.org/wp-content/uploads/2023/02/Euro_CIT_2023-300x290.png)
Corporate Income Tax Rates in Europe, 2023
Taking into account central and subcentral taxes, Portugal has the highest corporate tax rate in Europe at 31.5 percent, followed by Germany and Italy at 29.8 percent and 27.8 percent, respectively
2 min read![2023 VAT rates in Europe, 2023 VAT rates by country, 2023 value-added tax rates in Europe and 2023 value-added tax rates by country](https://taxfoundation.org/wp-content/uploads/2023/01/VAT_Rates_2023-300x290.png)
VAT Rates in Europe, 2023
The EU countries with the highest standard VAT rates are Hungary (27 percent), Croatia, Denmark, and Sweden (all at 25 percent). Luxembourg levies the lowest standard VAT rate at 16 percent, followed by Malta (18 percent), Cyprus, Germany, and Romania (all at 19 percent).
4 min read![Actionable VAT Policy Gap in Europe including VAT gap and VAT revenue potential in Europe](https://taxfoundation.org/wp-content/uploads/2023/01/Actionable-VAT-Policy-Gap-in-Europe-including-VAT-gap-and-VAT-revenue-potential-in-Europe-300x290.png)
Actionable VAT Policy Gap in Europe
Value-added taxes (VAT) make up approximately one-fifth of total tax revenues in Europe. However, European countries differ significantly in how efficiently they raise VAT revenues. One way to measure a country’s VAT efficiency is the VAT Gap.
3 min read![Comparing income tax systems in Europe best and worst personal income taxes Europe 2022](https://taxfoundation.org/wp-content/uploads/2022/11/Comparing-income-tax-systems-in-Europe-best-and-worst-personal-income-taxes-Europe-2022-300x289.jpg)
Comparing Europe’s Tax Systems: Individual Taxes
France’s individual income tax system is the least competitive among OECD countries. France’s top marginal tax rate of 45.9 percent is applied at 14.7 times the average national income. Additionally, a 9.7 surtax is applied to those at the upper end of the income distribution. Capital gains and dividends are both taxed at comparably high top rates of 34 percent.
2 min read![Comparing corporate tax systems in Europe 2022 worst corporate tax systems in Europe](https://taxfoundation.org/wp-content/uploads/2022/10/2022-ITCI-Corporate-Rankings-2-300x289.jpg)
Comparing Europe’s Tax Systems: Corporate Taxes
According to the corporate tax component of the 2022 International Tax Competitiveness Index, Latvia and Estonia have the best corporate tax systems in the OECD.
3 min read![Windfall tax Europe 2023 windfall profits taxes in EU windfall tax What European Countries Are Doing about Windfall Profit Taxes and Windfall Tax policies in Europe Bloomberg Tax](https://taxfoundation.org/wp-content/uploads/2022/10/windfallProfitTaxes-300x290.png)
What European Countries Are Doing about Windfall Profit Taxes
It’s unlikely these implemented and proposed windfall taxes will achieve their goals of addressing high gas and energy prices and raising additional revenues. They would more likely raise prices, penalize domestic production, and punitively target certain industries without a sound tax base.
9 min read![UK capital allowances UK cost recovery and UK super deduction tax policy](https://taxfoundation.org/wp-content/uploads/2022/09/UK-tax-policy-min-300x178.jpg)
After the UK Super-Deduction: Assessing Proposals for the Reform of Capital Allowances
For many years, the UK has adopted a strikingly ungenerous approach to capital cost recovery – the ability of firms to write off investment against tax. This has coincided with consistently low levels of business investment. The super-deduction, which has temporarily made the UK tax system much more supportive of capital investment in plant and machinery is set to expire.
34 min read![Net Operating Loss Carryforward and net operating loss Carryback Provisions and deductions in Europe 2022](https://taxfoundation.org/wp-content/uploads/2022/09/NOL2022_2-296x300.png)
Net Operating Loss Carryforward and Carryback Provisions in Europe, 2022
Carryover tax provisions help businesses “smooth” their risk and income, making the tax code more neutral across investments and over time.
4 min read![Income tax inflation adjustments europe including income tax inflation europe and automatically adjust income tax brackets for inflation europe](https://taxfoundation.org/wp-content/uploads/2022/09/Income-tax-inflation-adjustments-europe-including-income-tax-inflation-europe-and-automatically-adjust-income-tax-brackets-for-inflation-europe-300x300.png)
Inflation and Europe’s Personal Income Taxes
With continued concerns over inflation, individuals may be wondering how their tax bills will be impacted. Less than half of OECD countries in Europe automatically adjust income tax brackets for inflation every year.
2 min read![patent box regimes in Europe 2022 patent box Europe EU intellectual property tax regime IP](https://taxfoundation.org/wp-content/uploads/2022/08/patent-box-regimes-in-Europe-2022-patent-box-Europe-EU-intellectual-property-tax-regime-IP-v2-285x300.png)
Patent Box Regimes in Europe
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, 13 of the 27 EU member states have a patent box regime.
3 min read![Digital services taxes in Europe digital tax Europe 2022 digital taxes](https://taxfoundation.org/wp-content/uploads/2022/08/DST-June-2022-300x289.png)
Digital Services Taxes in Europe, 2022
About half of all European OECD countries have either announced, proposed, or implemented a digital services tax.
4 min read![Highest beer taxes in Europe on International Beer Day 2022 tax on beer in Ireland and tax on beer in germany. Compare lowest and highest beer tax in Europe](https://taxfoundation.org/wp-content/uploads/2022/07/Beer_EU_2022-294x300.png)
Beer Taxes in Europe
’Tis the season to crack open a cold one. Ahead of International Beer Day on August 5th, let’s take a minute to discover how much of your cash is actually going toward the cost of a brew with this week’s tax map, which explores excise duties on beer.
3 min read![2022 gas taxes in Europe Compare fuel tax rates and EU gas tax Europe map EU fuel excise duty](https://taxfoundation.org/wp-content/uploads/2022/07/Gas-Taxes-in-Europe-2022-fuel-tax-rates-and-fuel-excise-duty-295x300.png)
Gas Taxes in Europe
The Netherlands has the highest gas tax in the European Union, at €0.82 per liter ($3.69 per gallon). Italy applies the second highest rate at €0.73 per liter ($3.26 per gallon), followed by Finland at €0.72 per liter ($3.24 per gallon).
4 min read![Europe tax burden on labor Europe 2022 tax wedge](https://taxfoundation.org/wp-content/uploads/2022/06/TaxBurdenOnLabor2022-300x290.png)
Tax Burden on Labor in Europe, 2022
To make the taxation of labor more efficient, policymakers should understand the inputs into the tax wedge, and taxpayers should understand how their tax burden funds government services.
3 min read![Carbon taxes in Europe 2022 carbon tax rates in Europe EU carbon tax](https://taxfoundation.org/wp-content/uploads/2022/06/Carbon-taxes-in-Europe-2022-carbon-tax-rates-in-Europe-EU-carbon-tax-300x290.png)
Carbon Taxes in Europe, 2022
In recent years, several countries have taken measures to reduce carbon emissions, including instituting environmental regulations, emissions trading systems, and carbon taxes. In 1990, Finland was the world’s first country to introduce a carbon tax.
3 min read![Cigarette taxes in the EU cigarette tax rates EU tobacco Europe taxes](https://taxfoundation.org/wp-content/uploads/2022/05/EU_Cig_2022-300x286.png)
Cigarette Taxes in Europe
Ireland and France levy the highest excise duties on cigarettes in the EU, at €8.85 ($10.47) and €6.88 ($8.13) per 20-cigarette pack, respectively.
3 min read![Estate tax rates in Europe and inheritance tax rates in Europe. Sweden Denmark and Norway do not have an estate tax Does Europe have an estate tax](https://taxfoundation.org/wp-content/uploads/2022/05/Estate-tax-rates-in-Europe-and-inheritance-tax-rates-in-Europe.-Sweden-Denmark-and-Norway-do-not-have-an-estate-tax-Does-Europe-have-an-estate-tax-300x295.png)