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.

Tax Data by Country

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All European Tax Data

197 Results
European tax treaties, European tax treaty network
Data
Europe

Tax Treaty Network of European Countries

Tax treaties usually provide mechanisms to eliminate double taxation and can provide certainty and stability for taxpayers and encourage foreign investment and trade. A broad network of tax treaties contributes to the competitiveness of an economy.

1 min read
Thin-capitalization rules, Thin-cap rules in Europe
Data
Europe

Thin-Cap Rules in Europe

To discourage a certain form of international debt shifting, many countries have implemented so-called thin-capitalization rules (thin-cap rules), which limit the amount of interest a multinational business can deduct for tax purposes.

4 min read
CFC rules in Europe, Controlled Foreign Corporation Rules in Europe 2020, CFC rules in Europe 2020
Data
Europe

CFC Rules in Europe

To prevent businesses from minimizing their tax liability by taking advantage of cross-country differences in taxation, countries have implemented various anti-tax avoidance measures, one known as Controlled Foreign Corporation (CFC) rules.

5 min read
LIFO vs FIFO vs Weighted Average Cost. Inventory Valuation in Europe 2020
Data
Europe

Inventory Valuation in Europe

The method by which a country allows businesses to account for inventories can significantly impact a business’s taxable income. When prices are rising, as is usually the case due to factors like inflation, LIFO is the preferred method because it allows inventory costs to be closer to true costs at the time of sale.

2 min read
real property taxes in Europe, European property tax rankings, property tax collections as a percent of the private capital stock in 2019
Data
Europe

Real Property Taxes in Europe, 2020

High property taxes levied not only on land but also on buildings and structures can discourage investment because they disincentivise investing in infrastructure, which businesses would have to pay additional tax on. For this reason, it may also influence business location decisions away from places with high property tax.

3 min read
EU cigarette tax rates, Cigarette taxes in the EU, Excise duties on Tobacco European Union
Data
Europe

Cigarette Taxes in Europe, 2020

Ireland and the United Kingdom levy the highest excise duties on cigarettes in the European Union (EU), at €8.00 ($8.95) and €6.83 ($7.64) per 20-cigarette pack, respectively. This compares to an EU average of €3.22 ($3.61). Bulgaria (€1.80 or $2.01) and Slovakia (€2.07 or $2.32) levy the lowest excise duties.

3 min read
Data
Europe

Tax Relief for Families in Europe

Most countries provide tax relief to families with children—typically through targeted tax breaks that lower income taxes. While all European OECD countries provide tax relief for families, its extent varies substantially across countries.

2 min read