![2024 Spanish Regional Tax Competitiveness Index Community of Madrid, Biscay, Alava, Guipuzcoa, Andalusia, Castilla La-Mancha, Valencia Community, Aragon, Asturias, Catalonia](https://taxfoundation.org/wp-content/uploads/2024/09/AdobeStock_58184172-300x200.jpeg)
Providing journalists, taxpayers, and policymakers with basic data on taxes and spending is a cornerstone of Tax Foundation Europe’s educational mission.
As a nonpartisan, educational organization, the Tax Foundation has earned a reputation for independence and credibility.
Our 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.
Featured Data
![2024 Top Personal Income Tax Rates in Europe](https://taxfoundation.org/wp-content/uploads/2024/02/Europe_PIT_Top_Rates_24-300x259.png)
Top Personal Income Tax Rates in Europe, 2024
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.
3 min read![2024 VAT rates in Europe, including value-added tax or 2024 EU VAT rates data](https://taxfoundation.org/wp-content/uploads/2024/01/VAT_Rates_24_updated_2-300x259.png)
VAT Rates in Europe, 2024
A few European countries have made changes to their VAT rates, including the Czech Republic, Estonia, Switzerland, and Turkey.
3 min read![2024 corporate tax rates in Europe and 2024 corporate income tax rates in Europe](https://taxfoundation.org/wp-content/uploads/2024/01/CIT_Europe_24-300x259.png)
Corporate Income Tax Rates in Europe, 2024
Like most regions around the world, European countries have experienced a decline in corporate income tax rates over the past four decades, but the average corporate income tax rate has leveled off in recent years.
2 min read![Real Property Taxes in Europe as of 2023 Tax Foundation European OECD Data of Real Property Tax Rates in Europe](https://taxfoundation.org/wp-content/uploads/2023/10/Property_Taxes_2023-300x259.png)
Real Property Taxes in Europe, 2023
High property taxes levied not only on land but also on buildings and structures can discourage investment in infrastructure, which businesses would have to pay additional tax on.
2 min read![Tax Burden on Labor in Europe 2024 taxing wages tax wedge](https://taxfoundation.org/wp-content/uploads/2024/06/Tax-Burden-on-Labor-in-Europe-2024-taxing-wages-tax-wedge-300x274.png)
Tax Burden on Labor in Europe, 2024
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.
4 min read![Carbon taxes in Europe 2024 data map](https://taxfoundation.org/wp-content/uploads/2024/06/WzX9W-carbon-taxes-in-europe-252x300.png)
Carbon Taxes in Europe, 2024
23 European countries have implemented carbon taxes, ranging from less than €1 per metric ton of carbon emissions in Ukraine to more than €100 in Sweden, Liechtenstein, and Switzerland.
3 min readAll European Tax Data
![2025 top personal income tax rates in europe 2025](https://taxfoundation.org/wp-content/uploads/2025/02/top-personal-income-tax-rates-in-europe-235x300.png)
Top Personal Income Tax Rates in Europe, 2025
Denmark (55.9 percent), France (55.4 percent), and Austria (55 percent) levy the highest top personal income tax rates in Europe.
4 min read![2025 VAT rates in Europe, see 2025 VAT rates by country including 2025 EU VAT rates for value-added taxes](https://taxfoundation.org/wp-content/uploads/2025/01/vat-rates-in-europe-248x300.png)
VAT Rates in Europe, 2025
More than 175 countries worldwide—including all major European countries—levy a value-added tax (VAT) on goods and services. EU Member States’ VAT rates vary across countries, though they’re somewhat harmonized by the EU.
5 min read![2025 corporate income tax rates europe 2025 corporate tax rates europe highest and lowest tax rates in eu](https://taxfoundation.org/wp-content/uploads/2025/01/corporate-income-tax-rates-in-europe-237x300.png)
Corporate Income Tax Rates in Europe, 2025
Some European countries have raised their statutory corporate rates over the past year, including Czechia, Estonia, Iceland, Lithuania, and Slovenia.
3 min read![2024 corporate tax rates by country and around the world whre does the us rank on corporate taxes is us corporate tax high](https://taxfoundation.org/wp-content/uploads/2024/12/vZmDv-corporate-tax-rates-around-the-world-300x237.png)
Corporate Tax Rates Around the World, 2024
The worldwide average statutory corporate tax rate has consistently decreased since 1980 but has leveled off in recent years. In the US, the 2017 Tax Cuts and Jobs Act brought the country’s statutory corporate income tax rate from the fourth highest in the world closer to the middle of the distribution.
18 min read![integrated tax rates corporate income europe 2024](https://taxfoundation.org/wp-content/uploads/2024/11/integrated-tax-rates-on-corporate-income-in-europe-236x300.png)
Integrated Tax Rates on Corporate Income in Europe, 2024
In most European OECD countries, corporate income is taxed twice, once at the entity level and once at the shareholder level.
4 min read![pillar two europe, oecd countries, global minimum tax](https://taxfoundation.org/wp-content/uploads/2024/11/Screenshot-2024-11-01-141147-300x281.png)
Pillar Two Implementation in Europe, 2024
18 of the 27 EU Member States have implemented both the income inclusion rule and the qualified domestic minimum top-up tax in 2024.
4 min read![2024 beer taxes in Europe and EU beer tax rates or excise duty on beer](https://taxfoundation.org/wp-content/uploads/2024/10/beer-taxes-in-europe-233x300.png)
Beer Taxes in Europe, 2024
As Oktoberfest celebrations wrap up across the continent, now is a great time to examine beer taxes in the European Union. Hefty beer taxes add to the price of every drink consumed.
5 min read![Real property taxes in Europe property tax rates 2024](https://taxfoundation.org/wp-content/uploads/2024/09/RupRp-real-property-taxes-in-europe--225x300.png)
Real Property Taxes in Europe, 2024
High property taxes levied not only on land but also on buildings and structures can discourage investment in infrastructure, which businesses would have to pay additional tax on.
3 min read![Windfall profits taxes in Europe including EU windfall profits taxes 2024](https://taxfoundation.org/wp-content/uploads/2024/09/3KdYy-windfall-taxes-in-europe-274x300.png)
Windfall Profit Taxes in Europe, 2024
The flawed design of these windfall profits taxes has created problems in countries that implemented them.
4 min read![EU excise duties on cigarettes and 2024 EU tobacco and EU cigarette taxes in Europe](https://taxfoundation.org/wp-content/uploads/2024/08/nTStU-cigarette-taxes-in-the-european-union-259x300.png)
Cigarette Taxes in Europe, 2024
Explore the latest EU tobacco and cigarette tax rates, including EU excise duties on cigarettes. Compare cigarette taxes in Europe.
3 min read![Gas Taxes in Europe 2024 Gas Taxes and Diesel Taxes in Europe Fuel Tax Rates](https://taxfoundation.org/wp-content/uploads/2024/08/Gas-Taxes-in-Europe-2024-Gas-Taxes-and-Diesel-Taxes-in-Europe-Fuel-Tax-Rates-243x300.png)
Diesel and Gas Taxes in Europe, 2024
Gas and diesel taxes continue to be prominent policy issues throughout Europe. As the EU undergoes sweeping changes for its green transition, fuel taxes are likely to be a crucial aspect of policy discussions.
3 min read![Capital allowances in Europe can impact depreciation in Europe and capital investment and business investment in Europe](https://taxfoundation.org/wp-content/uploads/2024/07/SPl6t-capital-allowances-in-europe-2023-212x300.png)
Capital Allowances in Europe, 2024
Although sometimes overlooked in discussions about corporate taxation, capital allowances play an important role in a country’s corporate tax base and can impact investment decisions—with far-reaching economic consequences.
4 min read![Real Estate Transaction Tax Rates in German States](https://taxfoundation.org/wp-content/uploads/2024/07/Real-Estate-Transaction-Tax-Rates-in-German-States-200x300.png)
Real Estate Transaction Tax Rates in German States
The real estate transaction tax is levied on the gross sales value of a property when it changes ownership, without deductions for investment or purchasing costs. This makes the tax particularly harmful to investment in buildings and structures.
3 min read![](https://taxfoundation.org/wp-content/uploads/2024/07/9ONiZ-patent-box-regimes-in-europe-292x300.png)
Patent Box Regimes in Europe, 2024
The aim of patent boxes is generally to encourage and attract local research and development (R&D) and to incentivize businesses to locate IP in the country. However, patent boxes can introduce another level of complexity to a tax system, and some recent research questions whether patent boxes are actually effective in driving innovation.
3 min read![Tax Subsidies for R&D Expenditures in Europe](https://taxfoundation.org/wp-content/uploads/2024/06/Tax-Subsidies-for-RD-Expenditures-in-Europe-2024-262x300.png)
Tax Subsidies for R&D Expenditures in Europe, 2024
Many countries incentivize business investment in research and development (R&D), intending to foster innovation. A common approach is to provide direct government funding for R&D activity. However, a significant number of jurisdictions also offer R&D tax incentives.
3 min read![Carbon taxes in Europe 2024 data map](https://taxfoundation.org/wp-content/uploads/2024/06/WzX9W-carbon-taxes-in-europe-252x300.png)
Carbon Taxes in Europe, 2024
23 European countries have implemented carbon taxes, ranging from less than €1 per metric ton of carbon emissions in Ukraine to more than €100 in Sweden, Liechtenstein, and Switzerland.
3 min read![Tax Burden on Labor in Europe 2024 taxing wages tax wedge](https://taxfoundation.org/wp-content/uploads/2024/06/Tax-Burden-on-Labor-in-Europe-2024-taxing-wages-tax-wedge-300x274.png)
Tax Burden on Labor in Europe, 2024
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.
4 min read![Net Operating Loss Carryforward and Carryback Provisions in Europe 2024](https://taxfoundation.org/wp-content/uploads/2024/05/Net-Operating-Loss-Carryforward-and-Carryback-Provisions-in-Europe-2024-300x283.png)
Net Operating Loss Carryforward and Carryback Provisions in Europe, 2024
Carryover provisions help businesses “smooth” their risk and income, making the tax code more neutral across investments and over time.
3 min read![Germany trade tax rates](https://taxfoundation.org/wp-content/uploads/2024/04/AdobeStock_332397813-300x169.jpeg)
Trade Tax Rates in Germany
Varying local trade tax rates impact business investment and local government revenue across Germany’s municipalities.
4 min read![Digital services taxes in Europe by country 2024 digital taxes in Europe otherwise known as DSTs in Europe](https://taxfoundation.org/wp-content/uploads/2024/04/Digital-Services-Taxes-in-Europe-2024-1-300x259.png)
Digital Services Taxes in Europe, 2024
About half of all European OECD countries have either announced, proposed, or implemented a DST. Because these taxes mainly impact U.S. companies and are thus perceived as discriminatory, the United States responded to the policies with retaliatory tariff threats, urging countries to abandon unilateral measures.
4 min read