![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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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
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
![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, 2022
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.
4 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)
![Wealth taxes in Europe 2022 net wealth tax countries. Which European countries have a wealth tax](https://taxfoundation.org/wp-content/uploads/2022/04/Wealth-Taxes-in-Europe-2022-Wealth-Tax-Countries-300x289.png)
Wealth Taxes in Europe, 2022
Only three European OECD countries levy a net wealth tax, namely Norway, Spain, and Switzerland.
3 min read![Integrated Tax Rates on Corporate Income in Europe](https://taxfoundation.org/wp-content/uploads/2022/04/Corp_Integration_2022-300x290.png)
Integrated Tax Rates on Corporate Income in Europe
In most European OECD countries, corporate income is taxed twice, once at the entity level and once at the shareholder level.
3 min read![Tax Subsidies for R&D Expenditures in Europe](https://taxfoundation.org/wp-content/uploads/2022/03/Research-and-development-tax-policy-and-RD-tax-subsidies-in-Europe-2022-300x290.png)
Tax Subsidies for R&D Expenditures in Europe, 2022
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 Capital Gains Tax Rates in Europe 2022 Capital Gains Taxes in Europe OECD Individual Capital Gains Tax Rates](https://taxfoundation.org/wp-content/uploads/2022/03/2022-Capital-Gains-Tax-Rates-in-Europe-2022-Capital-Gains-Taxes-in-Europe-OECD-Individual-Capital-Gains-Tax-Rates-300x290.png)
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 Corporate Tax Rates in Europe and 2022 Corporate Income Tax Rates in Europe Corporate Tax Rates Europe](https://taxfoundation.org/wp-content/uploads/2022/02/2022-Corporate-Tax-Rates-in-Europe-and-2022-Corporate-Income-Tax-Rates-in-Europe-Corporate-Tax-Rates-Europe-300x290.png)
Corporate Income Tax Rates in Europe, 2022
Portugal, Germany and France have the highest corporate tax rates in Europe. How does your country compare?
2 min read![2022 top personal income tax rates in europe top income tax rates in europe personal income rates europe 2022](https://taxfoundation.org/wp-content/uploads/2022/02/2022-top-personal-income-tax-rates-in-europe-top-income-tax-rates-in-europe-personal-income-rates-europe-2022-300x290.png)
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](https://taxfoundation.org/wp-content/uploads/2022/01/2022-VAT-rates-in-Europe-2022-VAT-rates-by-country-2022-value-added-tax-rates-in-Europe-and-2022-value-added-tax-rates-by-country-300x290.png)
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 cross-border tax sysems in Europe international tax policies](https://taxfoundation.org/wp-content/uploads/2022/01/Comparing-cross-border-tax-sysems-in-Europe-international-tax-policies-300x289.png)
Comparing Europe’s Tax Systems: Cross-Border Tax Rules
Cross-border tax rules define how income earned abroad and by foreign entities are taxed domestically, making them an important element of each country’s tax code.
3 min read![Comparing Property Tax Systems in Europe, 2021 Comparing Europes Tax Systems Property Tax Systems Best and Worst Property Tax Systems](https://taxfoundation.org/wp-content/uploads/2021/12/Comparing-Property-Tax-Systems-in-Europe-2021-Comparing-Europes-Tax-Systems-Property-Tax-Systems-Best-and-Worst-Property-Tax-Systems-300x289.png)
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](https://taxfoundation.org/wp-content/uploads/2021/12/2021-Consumption-Tax-Systems-in-Europe-Comparing-Consumption-Tax-Systems-in-Europe-2021-worst-Consumption-tax-systems-in-Europe-Consumption-taxes-in-Europe-300x289.png)
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