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.
Featured Data
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 readVAT 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 readCorporate 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 readReal Property Taxes in Europe, 2023
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 readTax 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 readCarbon 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
Financial Transaction Taxes in Europe
Belgium, Finland, France, Ireland, Italy, Poland, Spain, Switzerland, Turkey, and the United Kingdom currently levy a type of financial transaction tax
2 min readActionable VAT Policy Gap in Europe, 2021
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.
4 min readTax Subsidies for R&D Expenditures in Europe, 2021
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.
4 min readIntegrated Tax Rates on Corporate Income in Europe, 2021
The integrated tax rate on corporate income reflects both the corporate income tax and the dividends or capital gains tax—the total tax levied on corporate income. For dividends, Ireland’s top integrated tax rate was highest among European OECD countries, followed by France and Denmark
4 min readVAT Rates in Europe, 2021
More than 140 countries worldwide—including all European countries—levy a Value-Added Tax (VAT) on goods and services.
4 min readSparkling Wine Taxes in Europe
This week, people around the world will celebrate New Year’s Eve, with many opening a bottle of sparkling wine to wish farewell to—a rather consequential—2020 and offer a warm welcome to the—by many of us, long-awaited—new year 2021.
1 min readWealth Taxes in Europe, 2020
Net wealth taxes are recurrent taxes on an individual’s wealth, net of debt. The concept of a net wealth tax is similar to a real property tax. But instead of only taxing real estate, it covers all wealth an individual owns. As today’s map shows, only three European countries covered levy a net wealth tax, namely Norway, Spain, and Switzerland. France and Italy levy wealth taxes on selected assets but not on an individual’s net wealth per se.
3 min readReduced 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
2 min readPatent Box Regimes in Europe, 2020
Patent box regimes (also referred to as intellectual property, or IP, regimes) provide lower effective tax rates on income derived from IP.
4 min readComparing Europe’s Tax Systems: International Tax Rules
International tax rules define how income earned abroad and by foreign entities are taxed domestically, making them an important element of a country’s tax code.
3 min readComparing Europe’s Tax Systems: Consumption Taxes
How do consumption tax codes compare among European OECD countries? Explore our new map to see how consumption tax systems in Europe compare.
2 min readComparing Europe’s Tax Systems: Individual Taxes
How do individual income tax codes compare among European OECD countries? Explore our new map to see how individual income tax systems in Europe compare.
3 min readComparing Europe’s Tax Systems: Corporate Taxes
A tax code that is competitive and neutral promotes sustainable economic growth and investment while raising sufficient revenue for government priorities.
3 min readCarbon Taxes in Europe, 2020
17 European countries have implemented a carbon tax, ranging from less than €1 per metric ton of carbon emissions in Ukraine and Poland to over €100 in Sweden.
3 min readRecent Changes in Dividend Tax Rates in Europe
Over the last three years, eight European OECD countries have made changes to their dividend tax rates. Iceland, Norway, Slovenia, Switzerland, and Turkey increased their rates, each between roughly one and three percentage points. France, Greece, and Latvia cut their rates by 10 percentage points.
2 min readRecent Changes in Top Personal Income Tax Rates in Europe
Ten European OECD countries recently changed their top personal income tax rates. Of the ten countries, six cut their top personal income tax rates while the other four raised their top rates.
4 min readNew European Commission Report: VAT Gap
Just as COVID-19 is putting pressure on other sources of revenue, the loss of VAT revenues resulting from the crisis will force governments to evaluate their VAT systems.
3 min readRecent Changes in Statutory Corporate Income Tax Rates in Europe
Over the last two decades, corporate income tax rates have declined around the world. Our new map shows the most recent changes in corporate tax rates in European OECD countries, comparing how combined statutory corporate income tax rates have changed between 2017 and 2020.
3 min readTax 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