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![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
![Digital tax Europe Digital taxes in Europe Digital services taxes in Europe 2021 Pillar 1 global tax agreement](https://taxfoundation.org/wp-content/uploads/2021/03/Digital-tax-Europe-Digital-taxes-in-Europe-Digital-services-taxes-in-Europe-2021-Pillar-1-global-tax-agreement-300x289.png)
Digital Services Taxes in Europe, 2021
Despite ongoing multilateral negotiations in the OECD, about half of all European OECD countries have either announced, proposed, or implemented their own unilateral digital services tax.
7 min read![2021 Individual Income Tax Systems in Europe Comparing Income Tax Systems in Europe 2021 worst income tax systems in Europe](https://taxfoundation.org/wp-content/uploads/2021/11/2021-Individual-Income-Tax-Systems-in-Europe-Comparing-Income-Tax-Systems-in-Europe-2021-300x289.png)
Comparing Europe’s Tax Systems: Individual Taxes
France’s individual income tax system is the least competitive of all OECD countries. It takes French businesses on average 80 hours annually to comply with the income tax.
3 min read![Comparing Corporate Tax Systems in Europe 2021 Worst Corporate Tax Systems in Europe 2021](https://taxfoundation.org/wp-content/uploads/2021/11/Comparing-Corporate-Tax-Systems-in-Europe-2021-Worst-Corporate-Tax-Systems-in-Europe-2021-300x289.png)
Comparing Europe’s Tax Systems: Corporate Taxes
According to the corporate tax component of the 2021 International Tax Competitiveness Index, Latvia and Estonia have the best corporate tax systems in the OECD.
3 min read![Recent Changes in Top Personal Income Tax Rates in Europe 2021 recent changes top personal income tax rates europe 2021](https://taxfoundation.org/wp-content/uploads/2021/10/Recent-Changes-in-Top-Personal-Income-Tax-Rates-in-Europe-2021-recent-changes-top-personal-income-tax-rates-europe-2021-300x300.png)
Recent Changes in Top Personal Income Tax Rates in Europe
In the past three years, eight European OECD countries changed their top personal income tax rate, of which four of them cut their top personal income tax rates.
3 min read![Recent corporate tax trends in Europe 2018-2021 Recent Changes in Corporate Income Tax Rates in Europe, 2018-2021](https://taxfoundation.org/wp-content/uploads/2021/09/Recent-corporate-tax-trends-in-Europe-2018-2021-Recent-Changes-in-Corporate-Income-Tax-Rates-in-Europe-2018-2021-300x293.png)
![Compare 2021 patent box regimes in Europe (Patent box Europe data). Explore intellectual property box regimes in the EU Europe, also known as IP regimes in the EU Europe](https://taxfoundation.org/wp-content/uploads/2021/09/Compare-2021-patent-box-regimes-in-Europe-Patent-box-Europe-data.-Explore-intellectual-property-box-regimes-in-the-EU-Europe-also-known-as-IP-regimes-in-the-EU-Europe-285x300.png)
Patent Box Regimes in Europe, 2021
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, 14 of the 27 EU member states have a patent box regime.
4 min read![Cigarette tax Europe, cigarette taxes in the EU, Cigarette taxes in Europe and Cigarette tax rates in Europe 2021, European cigarette taxes](https://taxfoundation.org/wp-content/uploads/2021/09/Cigarette-tax-Europe-cigarette-taxes-in-the-EU-Cigarette-taxes-in-Europe-and-Cigarette-tax-rates-in-Europe-2021-European-cigarette-taxes-300x286.png)
Cigarette Taxes in Europe
Ireland and France levy the highest excise duties on cigarettes in the EU, at €8.42 ($9.60) and €6.61 ($7.53) per 20-cigarette pack, respectively. This compares to an EU average of €3.34 ($3.80). Bulgaria (€1.81 or $2.06) and Poland (€2.08 or $2.37) levy the lowest excise duties.
2 min read![EU excise duty on alcohol 2021 distilled spirits taxes in Europe. 2021 liquor taxes in Europe](https://taxfoundation.org/wp-content/uploads/2021/08/EU-excise-duty-on-alcohol-2021-distilled-spirits-taxes-in-Europe.-2021-liquor-taxes-in-Europe-300x290.png)
Distilled Spirits Taxes in Europe
The highest excise duties are applied in Finland, Sweden, and Ireland, where the rates for a standard-size bottle of liquor are €14.10 ($16.08), €13.80 ($15.73), and €11.92 ($13.59), respectively.
1 min read![2021 wine taxes in Europe. Compare excise duty on wine, including germany wine tax, spain wine tax, and france wine tax](https://taxfoundation.org/wp-content/uploads/2021/08/2021-wine-taxes-in-Europe.-Compare-excise-duty-on-wine-including-germany-wine-tax-spain-wine-tax-and-france-wine-tax-300x290.png)
Wine Taxes in Europe
As one might expect, southern European countries that are well-known for their wines—such as France, Greece, Portugal, and Spain—either don’t tax it or do so at a very low rate. But travel north and you’ll see countries that tend to levy taxes on wine—and often hefty taxes.
2 min read![Gas Taxes in Europe, 2021](https://taxfoundation.org/wp-content/uploads/2021/08/EU-Gas-2021-295x300.png)
Gas Taxes in Europe
3 min read![2021 beer taxes in europe. Beer excise tax rates in Europe. Compare tax on beer in Germany with tax on beer in Ireland on International Beer Day 2021](https://taxfoundation.org/wp-content/uploads/2021/07/2021-beer-taxes-in-europe.-Beer-excise-tax-rates-in-Europe.-Compare-tax-on-beer-in-Germany-with-tax-on-beer-in-Ireland-on-International-Beer-Day-2021-294x300.png)
Beer Taxes in Europe
Finland has the highest excise tax on beer in Europe, followed by Ireland and the United Kingdom. Compare beer taxes in Europe this International Beer Day
2 min read![Territorial tax systems in Europe 2021 exemption of foreign-sourced dividend and capital gains income from domestic taxation in Europe](https://taxfoundation.org/wp-content/uploads/2021/07/Territorial-tax-systems-in-Europe-2021-exemption-of-foreign-sourced-dividend-and-capital-gains-income-from-domestic-taxation-in-Europe-300x294.png)
Territoriality of Tax Systems in Europe
19 European OECD countries employ a fully territorial tax system, exempting all foreign-sourced dividend and capital gains income from domestic taxation. No European OECD country operates a worldwide tax system.
3 min read![2021 Thin-Cap rules, 2021 thin-capitalization rules in Europe to discourage international debt shifting](https://taxfoundation.org/wp-content/uploads/2021/07/2021-Thin-Cap-rules-2021-thin-capitalization-rules-in-Europe-to-discourage-international-debt-shifting-298x300.png)
Thin-Cap Rules in Europe
To discourage this 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.
5 min read![Controlled Foreign Corporation CFC Rules in Europe base erosion and profit shifting 2021](https://taxfoundation.org/wp-content/uploads/2021/07/Controlled-Foreign-Corporation-CFC-Rules-in-Europe-base-erosion-and-profit-shifting-2021-300x290.png)
CFC Rules in Europe
To prevent businesses from minimizing their tax liability by taking advantage of cross-country differences, countries have implemented various anti-tax avoidance measures, such as the so-called Controlled Foreign Corporation (CFC) rules.
5 min read![VAT Exemption Thresholds in Europe 2021](https://taxfoundation.org/wp-content/uploads/2021/06/VAT-Exemption-Thresholds-in-Europe-2021-300x290.png)
VAT Exemption Thresholds in Europe
To reduce tax compliance and administrative costs, most countries have VAT exemption thresholds: If a business is below a certain annual revenue threshold, it is not required to participate in the VAT system.
2 min read![2021 NOL Carryforward Policies in Europe](https://taxfoundation.org/wp-content/uploads/2021/06/NOL-Carryforward-2021-295x300.png)
Net Operating Loss Carryforward and Carryback Provisions in Europe, 2021
Many companies have investment projects with different risk profiles and operate in industries that fluctuate greatly with the business cycle. Carryover provisions help businesses “smooth” their risk and income, making the tax code more neutral across investments and over time.
7 min read![value added tax bases in Europe VAT bases in Europe 2021 vat revenue ratio rate on final consumption](https://taxfoundation.org/wp-content/uploads/2021/06/value-added-tax-bases-in-Europe-VAT-bases-in-Europe-2021-vat-revenue-ratio-rate-on-final-consumption-300x290.png)
VAT Bases in Europe
As economic activity resumes and the task of accounting for the deficits incurred in navigating the crisis of the past year becomes the focus of fiscal policy deliberations, a greater reliance on VAT could be an important tool in ensuring fiscal stability going forward. Countries should use this as an opportunity to improve VAT systems by re-examining carveouts in the form of exemptions and reduced rates.
2 min read![Reduced Corporate Income Tax Rates for Small Businesses in Europe 2021](https://taxfoundation.org/wp-content/uploads/2021/06/Reduced-Corporate-Income-Tax-Rates-for-Small-Businesses-in-Europe-2021-300x296.png)
Reduced Corporate Income Tax Rates for Small Businesses in Europe
Corporate income taxes are commonly levied as a flat rate on business profits. However, some countries provide reduced corporate income tax rates for small businesses. Out of 27 European OECD countries covered in today’s map, eight levy a reduced corporate tax rate on businesses that have revenues or profits below a certain threshold.
3 min read![2021 Carbon Taxes in Europe Which European Countries have a carbon European Countries have a carbon tax Sweden](https://taxfoundation.org/wp-content/uploads/2021/06/2021-Carbon-Taxes-in-Europe-Which-European-Countries-have-a-carbon-European-Countries-have-a-carbon-tax-Sweden-300x290.png)
Carbon Taxes in Europe, 2021
In recent years, several countries have taken measures to reduce carbon emissions, including instituting environmental regulations, emissions trading systems (ETS), and carbon taxes.
2 min read![Tax Relief for Families in Europe 2021 countries provide tax relief for families vs single worker without children](https://taxfoundation.org/wp-content/uploads/2021/05/Tax-Relief-for-Families-in-Europe-2021-countries-provide-tax-relief-for-families-vs-single-worker-without-children-300x290.png)
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