![The Impact of High Inflation on Tax Revenues across Europe](https://taxfoundation.org/wp-content/uploads/2024/06/AdobeStock_522977445-300x200.jpeg)
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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
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
![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![Estate taxes inheritance taxes and gift taxes in Europe 2024](https://taxfoundation.org/wp-content/uploads/2024/04/Estate-taxes-inheritance-taxes-and-gift-taxes-in-Europe-2024-290x300.png)
Estate, Inheritance, and Gift Taxes in Europe, 2024
As tempting as inheritance, estate, and gift taxes might look—especially when the OECD notes them as a way to reduce wealth inequality—their limited capacity to collect revenue and their negative impact on entrepreneurial activity, saving, and work should make policymakers consider their repeal instead of boosting them.
2 min read![Excise Duties on Electricity in Europe, 2024](https://taxfoundation.org/wp-content/uploads/2024/04/excise-duties-on-electricity-in-Europe-2024-287x300.png)
Excise Duties on Electricity in Europe, 2024
EU Member States should seek to minimize the rate and broaden the base of electricity duties, consolidating their rates to the required minimum rate.
3 min read![Dividend Tax Rates in Europe 2023](https://taxfoundation.org/wp-content/uploads/2024/03/Dividend-Tax-Rates-in-Europe-2023-297x300.png)
Dividend Tax Rates in Europe, 2024
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.
2 min read![2024 Capital Gains Tax Rates in Europe, Capital Gains Tax Rates by Country Data](https://taxfoundation.org/wp-content/uploads/2024/03/2024-Capital-Gains-Tax-Rates-in-Europe-Capital-Gains-Tax-Rates-by-Country-Data-300x290.png)
Capital Gains Tax Rates in Europe, 2024
In many European countries, investment income, such as dividends and capital gains, is taxed at a different rate than wage income.
2 min read![2024 wealth taxes in Europe compare wealth taxes by country](https://taxfoundation.org/wp-content/uploads/2024/02/Wealth_Taxes_24-300x259.png)
Wealth Taxes in Europe, 2024
Only three European countries levy a net wealth tax—Norway, Spain, and Switzerland. France and Italy levy wealth taxes on selected assets.
4 min read![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![Comparing income tax systems in Europe as of 2023 including income taxes in Europe data](https://taxfoundation.org/wp-content/uploads/2023/11/ITCI23_Individual-300x259.png)
Comparing Europe’s Tax Systems: Individual Taxes
Estonia has the most competitive individual tax system in the OECD for the 10th consecutive year.
2 min read![Comparing Corporate Tax Systems in Europe Corporate Tax Complexity and Compliance](https://taxfoundation.org/wp-content/uploads/2023/10/ITCI23_CIT-300x259.png)
Comparing Europe’s Tax Systems: Corporate Taxes
According to the corporate tax component of the 2023 International Tax Competitiveness Index, Latvia and Estonia have the best corporate tax systems in the OECD.
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
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![Europe Cigarette Taxes Map: 2023 EU Tobacco Tax Rates](https://taxfoundation.org/wp-content/uploads/2023/10/Cigarettes_23-EU-final-300x259.png)