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Tax Foundation Europe Data

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.

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All European Tax Data

186 Results

Patent Box Regimes in Europe, 2023

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

Capital Allowances in Europe, 2023

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
Diesel and gas taxes in Europe 2023 fuel tax rates including diesel taxes and gas taxes in Europe

Diesel and Gas Taxes in Europe

As the EU pursues massive changes in public policy as part of its green transition, expect fuel taxes to be central to any policy discussions.

4 min read
Windfall Profits Taxes in Europe, August 2023

What European Countries Are Doing about Windfall Profit Taxes

It’s unlikely these implemented and proposed windfall taxes will achieve their goals of raising additional revenues without distorting the market. Instead, they would penalize domestic production and punitively target certain industries without a sound tax base.

13 min read

Tax Burden on Labor in Europe, 2023

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
New wealth taxes in Europe 2023 European countries with a new wealth tax

Wealth Taxes in Europe, 2023

Instead of reforming and hiking the wealth tax, perhaps policymakers should consider whether the tax is serving its intended objectives, and, if not, consider repealing the tax altogether.

4 min read
Estate taxes, inheritance taxes, and gift taxes in Europe 2023

Estate, Inheritance, and Gift Taxes in Europe, 2023

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.

3 min read
Tax Subsidies for R&D Expenditures in Europe including R&D tax incentives

Tax Subsidies for R&D Expenditures in Europe

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 offers R&D tax incentives.

3 min read
2022 dividend tax rates Europe dividend income tax rates

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

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

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

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

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

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

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
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

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
Income tax inflation adjustments europe including income tax inflation europe and automatically adjust income tax brackets for inflation europe

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