Taxation Trends in The EU - 2016 PDF

Taxation Trends
in the European
Union
Data for the EU Member States,
Iceland and Norway
Taxation and
Customs Union
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Taxation Trends in the
European Union
DATA FOR THE EU MEMBER STATES,
ICELAND AND NORWAY 2016 edition
DG Taxation and Customs Union

Preface
More than ever, tax policies and are under scrutiny, not only for their impact on businesses and the economy, but also
for their effects on public finances, public services and ordinary citizens. To develop good tax policies, and to better
understand existing policies, it is essential to have high quality data and comparable information about tax systems.
This is the aim of Taxation Trends in the European Union which provides an overview of trends in taxation revenues,
tax structures and reforms over recent years.
The 2016 edition of Taxation Trends is based upon harmonized and comparable taxation data from the National
Statistical Institutes, transmitted to Eurostat and validated by Eurostat, and uses the government finance statistics
as well as the more detailed National Tax Lists for each country. The statistics are based on the European System of
National and Regional Accounts (ESA 2010), which is amajor development of the previous system (ESA95). Progress has
been achieved in the harmonisation of methodology and in the precision and accuracy of the concepts, definitions,
classifications and accounting rules.
The report also draws upon valuable contributions from experts of the Ministries of Finance in all the countries
covered by the report, including some additional data. We would like to express our special thanks for their many
inputs and help without which the report would not have been possible.
In addition to the analysis of Europe-wide trends in Part 1, the report also includes aPart 2 with country chapters
covering the 28 EU Member States, Iceland and Norway. For each country, key taxation indicators are provided on tax
revenues as apercentage of GDP for the years 2002 to 2014. These are supplemented by factual tables presenting the
latest tax reforms in each country and the main features of the national tax systems for personal and corporate taxes,
VAT, social contributions and wealth and transaction taxes. In Annex A, the reader can find more than 80 tables of the
various taxation indicators, while Annex Bcontains adetailed description of the methodology used to calculate the
indicators.
The data and information from this report, as well as other materials, can be found on the Economic Analysis web
pages of DG Taxation and Customs Union. Finally, the Taxes in Europe database contains detailed and updated
information on the most important taxes in force in the EU Member States.
Stephen Quest
Director-General
Directorate-General for Taxation and Customs Union
DG Taxation and Customs Union | Taxation trends in the European Union 3

Background information
Taxation trends in the European Union is produced by the Directorate-General for Taxation and Customs Union
(DG TAXUD).
The Commission staff wishes to thank the Working Group on the Structures of the Taxation Systems, composed of
experts from the national Finance Ministries and run by DG TAXUD, for their very helpful oral and written contributions
to the report. Nevertheless, the Commission Services bear sole responsibility for this publication and its content. This
report does not necessarily reflect the views of the tax departments in the Member States.
Any questions or suggestions relating to the analysis should be addressed to:
Gatan Nicodme, Head of the unit Economic analysis, evaluation & impact assessment support
European Commission, DG Taxation and Customs Union, B-1049 Brussels
Email: taxud-structures@ec.europa.eu
Language and dissemination

Taxation trends in the European Union is available in English only. The publication can be downloaded free of charge
from the websites of the Directorate-General for Taxation and Customs Union (http://ec.europa.eu/taxtrends).
The paper version can be purchased from any of the sales outlets listed on the website of the Publications Office of
the European Union (http://publications.europa.eu).
Additional information
The National Tax Lists for all EU countries, showing tax revenues for all major taxes, will be published online (see the
sites Economic analysis of taxation and Statistics Explained). Continuously updated tax data are also available on
the Eurostat website (online data code: gov_10a_taxag). Readers interested in taxation can find detailed information
on the legal form and revenue of the taxes currently in force in the EU Member States in the Taxes in Europe database
(TEDB).
4 Taxation trends in the European Union | DG Taxation and Customs Union

Acknowledgements
This report was prepared under the direction of Stephen Quest (Director General of DG TAXUD), Valre Moutarlier
(Director at DG TAXUD) and Gatan Nicodme (Head of Unit at DG TAXUD).
The main editor of the report was Brian Sloan with contributions from Ccile Denis, Thomas Hemmelgarn and Luis
Peragon Lorenzo (DG TAXUD).
Special contributions were provided by the European Semester country desks in DG TAXUD: Maksim Baranov, Reinhard
Biebel, Ann-Marie Bruhn, Alain Clara, Ivana Cordasev, Ccile Denis, Eduard Folch Sogas, Galle Garnier, Roberta
Grappiolo, Valeska Groenert, Morgan Guillou, Fredrika Johansson, Ursula Krampe, Arne Kubitza, Bertrand Lapalus,
Beatriz Laranjeira, Stephen Lawson, Federica Liberatore, Juan Lopez Rodriguez, Constantino Lanza, Konstantin Lozev,
Lucian Luca, Milena Math, Pia Michelsen, Ioanna Mitroyanni, Rosalind Moss, Carmen Muniz Sanchez, Colin ODriscoll,
David OSullivan, Ela Olkuska, Martins Ozolins, Henrik Paulander, Luis Peragon Lorenzo, Tanel Petsep, Savino Rua,
Barbara Schmitt-Kischel, Peter Schonewille, Vladimir Sika, Aga Skonieczna, Brian Sloan, Maria Teresa Sutich, Szabolcs
Szilagyi, Bogdan-Alexandru Tasnadi, Luisa Tivrisi, Linda Traversa, Emer Traynor, Tina Tukic, Ivar Tuominen, Pierre
Vandenberghe, Frank Van Driessche, Astrid Van Mierlo, Aurimas Vasylis, Gyongyi Vegh, Antonio Victoria Sanchez and
Vassil Zhivkov.
Editorial assistance was provided by Petra Harvanova, Tatjana Lapunova and Stphanie Veys (DG TAXUD).
The report also benefited from the contributions and suggestions of the Working Group on the Structures of the
Taxation Systems, composed of experts from the national Finance Ministries, as well as comments by colleagues from
other services of the European Commission.

Contents
Preface3
Background information4
Acknowledgements5
Abbreviations 12
Introduction 13
1. Development of the overall tax revenue in the European Union 15

Level and long-term trends16
Revenue structure by type of tax20
Distribution of the tax burden by type of tax base20
Taxation of consumption22
Taxation of labour26
Taxation of capital32
Environmental taxation36
Property Taxes39
Payable tax credits39
2. National tax systems: Structure and recent developments 43
Austria44
Belgium50
Bulgaria56
Croatia61
Cyprus66
Czech Republic71
Denmark76
Estonia82
Finland87
France92
Germany97
Greece102
Hungary107
Ireland112
Italy117
Latvia123
Lithuania128
Luxembourg133
Malta139
Netherlands145
Poland150
Portugal155

Romania160
Slovakia165
Slovenia171
Spain176
Sweden181
United Kingdom186
European Union192
Euro area194
Iceland196
Norway201
3. Annex A: Tables 207
4. Annex B: Methodological and explanatory notes 293

Part A: Tax structure by tax type296
Part B: Tax structure by level of government299
Part C: Tax structure by type of tax base299
Part D: Environmental Taxes304
Part E: Property taxes307
Part F: Implicit tax rates, split of personal income tax revenues and average effective tax rate308
Bibliography 336

List of tables and graphs
Table 1: VAT rates in the EU Member States, 2001-201624
Table 2: Top statutory personal income tax rates 30
Table 3: Tax wedges for asingle worker with 67% of average earnings, no children 32
Table 4: Top statutory corporate income tax rates 34
Table 5: Payable tax credits 42
Table 6: Effect of treatment of payable tax credits on total tax revenue indicators 42
TableF.1: Personal income tax revenue allocated to employed labour income 330
TableF.2: Personal income tax revenue allocated to income of the selfemployed 331
TableF.3: Personal income tax revenue allocated to social transfers and pensions 332
TableF.4: Personal income tax revenue allocated to capital income 333
Graph 1: Tax revenue 16
Graph 2: Tax revenue, EU-28 and EA-19, 2002-201417
Graph 3: Tax revenue 17
Graph 4: Revenue structure by level of government, 2014 18
Graph 5: Structure of tax revenues by major type of taxes, 2014 19
Graph 6: Distribution of the total tax burden according to type of tax base 2014 21
Graph 7: Implicit tax rate on consumption, 1995-2014 22
Graph 8: Decomposition of the ITR on consumption 2014 22
Graph 9: Development of average standard VAT rate, EU-28, 2000-2016 23
Graph 10: Implicit tax rate on labour, 2002-2014 26
Graph 11: Development of top personal income tax rate, 1995-2016 27
Graph 12: Composition of the implicit tax rate on labour, 2014 28
Graph 13: Evolution of the composition of the implicit tax rate on labour, 2004-2014 28
Graph 14: Tax wedges for asingle worker with 67% of average earnings, no children 29
Graph 15: Corporate income tax revenues, 2002-2014 33
Graph 16: Corporate income tax rates and average effective taxation indicators, 2000-2016 33
Graph 17: Environmental tax revenues, 2000-2014 36
Graph 18: Evolution of the structure of environmental taxes, 2004-2014 37
Graph 19: Energy tax revenues in relation to final energy consumption 38
Graph 20: Energy tax revenues by Member State, 2014 38
Graph 21: Composition of property taxes by Member State, 2014 39
Graph 22: Size of payable tax credits 41
GraphA.1: Sensitivity analysis: role of imputed social contributions and voluntary actual social contributions 297

List of tables in Annex A
Table 1: Total taxes (including compulsory actual social contributions) as % of GDP208
Table 2: Total taxes (excluding social contributions) as % of GDP209
Table 3: Indirect taxes as % of GDP - Total210
Table 4: Indirect taxes as % of total taxation - Total211
Table 5: Indirect taxes as % of GDP - VAT212
Table 6: Indirect taxes as % of total taxation - VAT213
Table 7: Indirect taxes as % of GDP - Taxes and duties on imports excluding VAT214
Table 8: Indirect taxes as % of total taxation - Taxes and duties on imports excluding VAT215
Table 9: Indirect taxes as % of GDP - Taxes on products, except VAT and import duties216
Table 10: Indirect taxes as % of total taxation - Taxes on products, except VAT and import duties217
Table 11: Indirect taxes as % of GDP - Other taxes on production218
Table 12: Indirect taxes as % of total taxation - Other taxes on production219
Table 13: Direct taxes as % of GDP - Total220
Table 14: Direct taxes as % of total taxation - Total221
Table 15: Direct taxes as % of GDP - Personal income taxes222
Table 16: Direct taxes as % of total taxation - Personal income taxes223
Table 17: Direct taxes as % of GDP - Corporate income tax224
Table 18: Direct taxes as % of total taxation - Corporate income tax225
Table 19: Direct taxes as % of GDP - Other226
Table 20: Direct taxes as % of total taxation - Other227
Table 21: Social contributions as % of GDP - Total (compulsory actual contributions)228
Table 22: Social contributions as % of total taxation - Total (compulsory actual contributions)229
Table 23: Social contributions as % of GDP - Employers (compulsory actual contributions)230
Table 24: Social contributions as % of total taxation - Employers (compulsory actual contributions)231
Table 25: Social contributions as % of GDP - Households (compulsory actual contributions)232
Table 26: Social contributions as % of total taxation - Households (compulsory actual contributions)233
Table 27: Capital transfers (representing taxes assessed but unlikely to be collected) as % of GDP234
Table 28: Capital transfers (representing taxes assessed but unlikely to be collected) as % of total taxation235
Table 29: Taxes received by level of government as % of GDP - Central government236
Table 30: Taxes received by level of government as % of total taxation - Central government237
Table 31: Taxes received by level of government as % of GDP - State government238
Table 32: Taxes received by level of government as % of total taxation - State government239
Table 33: Taxes received by level of government as % of GDP - Local government240
Table 34: Taxes received by level of government as % of total taxation - Local government241
Table 35: Taxes received by level of government as % of GDP - Social security funds242
Table 36: Taxes received by level of government as % of total taxation - Social security funds243
Table 37: Taxes received by level of government as % of GDP - EU Institutions244

Table 38: Taxes received by level of government as % of total taxation - EU Institutions245
Table 39: Taxes on consumption as % of GDP - Total246
Table 40: Taxes on consumption as % of total taxation - Total247
Table 41: Taxes on consumption as % of GDP - Tobacco and alcohol248
Table 42: Taxes on consumption as % of total taxation - Tobacco and alcohol249
Table 43: Taxes on labour as % of GDP - Total250
Table 44: Taxes on labour as % of total taxation - Total251
Table 45: Taxes on labour as % of GDP - Income from employment252
Table 46: Taxes on labour as % of total taxation - Income from employment253
Table 47: Taxes on labour as % of GDP - Income from employment, paid by employers254
Table 48: Taxes on labour as % of total taxation - Income from employment, paid by employers255
Table 49: Taxes on labour as % of GDP - Income from employment, paid by employees256
Table 50: Taxes on labour as % of total taxation - Income from employment, paid by employees257
Table 51: Taxes on labour as % of GDP - Income from employment, paid by non-employed258
Table 52: Taxes on labour as % of total taxation - Income from employment, paid by non-employed259
Table 53: Taxes on capital as % of GDP - Total260
Table 54: Taxes on capital as % of total taxation - Total261
Table 55: Taxes on capital as % of GDP - Income of corporations262
Table 56: Taxes on capital as % of total taxation - Income of corporations263
Table 57: Taxes on capital as % of GDP - Income of households264
Table 58: Taxes on capital as % of total taxation - Income of households265
Table 59: Taxes on capital as % of GDP - Income of self-employed266
Table 60: Taxes on capital as % of total taxation - Income of self-employed267
Table 61: Taxes on capital as % of GDP - Stock of capital268
Table 62: Taxes on capital as % of total taxation - Stock of capital269
Table 63: Environmental taxes as % of GDP - Total270
Table 64: Environmental taxes as % of total taxation - Total271
Table 65: Environmental taxes as % of GDP - Taxes on energy272
Table 66: Environmental taxes as % of total taxation - Taxes on energy273
Table 67: Environmental taxes as % of GDP - Taxes on energy, of which transport fuel taxes274
Table 68: Environmental taxes as % of total taxation - Taxes on energy, of which transport fuel taxes275
Table 69: Environmental taxes as % of GDP - Transport taxes (excluding fuel taxes)276
Table 70: Environmental taxes as % of total taxation - Transport taxes (excluding fuel taxes)277
Table 71: Environmental taxes as % of GDP - Taxes on pollution and resources278
Table 72: Environmental taxes as % of total taxation - Taxes on pollution and resources279
Table 73: Taxes on property as % of GDP - Total280
Table 74: Taxes on property as % of total taxation - Total281
Table 75: Taxes on property as % of GDP - Recurrent taxes on immovable property282
Table 76: Taxes on property as % of total taxation - Recurrent taxes on immovable property283

Table 77: Taxes on property as % of GDP - Other taxes on property284
Table 78: Taxes on property as % of total taxation - Other taxes on property285
Table 79: Implicit tax rate on consumption, %286
Table 80: Implicit tax rate on labour, %287
Table 81: Implicit tax rate on energy (1)288
Table 82: Implicit tax rate on energy, deflated (1)289
Table 83: Total payable tax credits as % of GDP290
Table 84: Transfer component of payable tax credits as % of GDP291
Table 85: Effective average tax rates, non-financial sector, %292

Abbreviations
Country abbreviations Commonly used acronyms
BE Belgium EU European Union
BG Bulgaria EMU Economic and Monetary Union
CZ Czech Republic
DK Denmark MS Member State
DE Germany EU-28 European Union (BE, BG CZ, DK, DE, EE, IE, EL, ES, FR, HR, IT, CY, LV,
LT, LU, HU, MT, NL, AT, PL, PT, RO, SI, SK, FI, SE, UK)
EE Estonia EU-27 European Union (BE, BG CZ, DK, DE, EE, IE, EL, ES, FR, IT, CY, LV, LT,
LU, HU, MT, NL, AT, PL, PT, RO, SI, SK, FI, SE, UK)
IE Ireland EA-19 Euro area (BE, DE, IE, EE, EL, ES, FR, IT, CY, LV, LT, LU, MT, NL, AT, PT,
SI, SK, FI)
EL Greece EA-18 Euro area (BE, DE, IE, EE, EL, ES, FR, IT, CY, LV, LU, MT, NL, AT, PT,
SI, SK, FI)
ES Spain
FR France
HR Croatia
IT Italy ECSC European Coal and Steel Community
CY Cyprus EEA European Economic Area
LV Latvia
LT Lithuania PIT Personal Income Tax
LU Luxembourg CIT Corporate Income Tax
HU Hungary EATR Effective Average Tax Rate
MT Malta ESA79 European System of Accounts 1979
NL Netherlands ESA95 European System of Accounts 1995
AT Austria ESA2010 European System of Accounts 2010
PL Poland GDP Gross Domestic Product
PT Portugal ITR Implicit Tax Rate
RO Romania VAT Value Added Tax
SI Slovenia NTL National Tax List
SK Slovakia
FI Finland : Not available
SE Sweden n.a. Not applicable
UK United Kingdom p.p. Percentage points
IS Iceland (EEA member)
NO Norway (EEA member)

Introduction
Taxation Trends in the EU presents taxation data and information for the twenty-eight Member States, Iceland and Norway.
The 2016 edition is bigger than last years report due to the re-introduction of several popular elements which featured in earlier
editions.
The Part 1 analysis of developments in the EU re-appears, outlining with graphs and tables the main trends in taxation indicators
at the EU level. It summarizes the main figures presented in the report, and also provides data on top personal and corporate
statutory tax rate developments, on effective average tax rates and on the so-called tax wedge.
This is followed by the country chapters in Part 2 which, for each of the 30 countries covered in the report, present:
A summary table of the countrys tax revenues (more detailed this year than last) covering revenues from direct and indirect
taxes, social contributions etc., as well as revenues by economic function (consumption, capital, labour taxes). Indicators of
revenues from energy, environmental and property taxes as well as implicit tax rates are also included.
The latest tax reforms announced or introduced in the period since the last report (up to end of April 2016). The reforms are
categorized by type of measure (VAT, CIT, PIT, etc.) and abrief description is provided along with the direction of change of the
reform (base increase/decrease, rate increase/decrease).
A set of tables providing asnapshot of the main features of the national tax system (personal and corporate taxes, VAT, social
contributions and wealth and transaction taxes). The content of these tables reflects the legislation in place on 1 January 2016,
unless otherwise indicated.
The detailed statistical annexes (Annex A) also re-appear in this years report. They include detailed datasets for the main national
accounts headings (direct, indirect taxes, social contributions etc.) and by economic function (consumption, capital, labour taxes),
as well as energy, environmental and property taxes and implicit tax rates. These more than 80 tables were not included in the
2015 edition for reasons of timing related to the implementation of the new national accounts system. The cut-off date for most
of the data in this report was 12 February 2016. This concerns the National Accounts data and the more disaggregated tax data
submitted to Eurostat (the National Tax Lists) which were used for calculating revenues by economic functions as well as levels of
environmental and property taxes. Some updated data were used in the tables relating to tax revenues by level of government
(1 June 2016).
The methodological annex has been updated and re-introduced at the end of the report in Annex B. This provides detailed
guidance on the methodology used for all the calculations carried out for the Taxation Trends publication.
As acomplement to this report, the DG TAXUD website, dedicated to the economic analysis of taxation, enables users to download
the information contained in Taxation Trends, as well as apdf version of the report itself. The site also provides links to numerous
other sources of data, information and analytical reports in the field of taxation. More extensive information provided by national
Finance Ministries on their tax systems is available on-line in the Taxes in Europe Database (TEDB).
As always, this report has benefited from the numerous and extremely valuable contributions received from experts of the
national Finance Ministries.

1 1. Part 1: Development of
the overall tax revenue
in the European Union

1 Part 1: Development of the overall tax revenue in the European Union
Level and long-term trends

THE EU REMAINS AHIGH TAX points above that recorded by Japan (in 2013). It is also
AREA significantly higher than New Zealand (32.4%), Canada
(30.8%), Australia (27.5% in 2013) and South Korea (24.6%).
In 2014, the ratio of taxes and compulsory actual social Compared to its EFTA neighbours, the EU records an
contributions to GDP in the EU-28 was 38.8% (1). In average tax-to-GDP ratio almost identical to that of
general, the EU tax level is high compared to other Iceland and Norway. However, Switzerland has alower
advanced economies: nearly 13 percentage points ratio of 27%.
of GDP above the level for the USA and 8 percentage
Graph 1: Tax revenue (including social contributions), EU and selected countries, 2014
(% of GDP)
40.2
40 38.8 38.9 38.9
35 32.4
30.8 30.3
30 27.5
26.0 27.0
24.6
25
20
15
10
5
0
EU-28
EA-19
US
CA
JP (2013)
AU (2013)
KR
NZ
IS
NO
CH
Source: DG Taxation and Customs Union, based on Eurostat and OECD data
THE TAX-TO-GDP RATIO There is considerable diversity within the EU as regards

CONTINUED ITS UPWARD tax levels. As Graph 3 shows, the ratio of 2014 tax
GROWTH IN 2014 revenue to GDP was highest in Denmark, France and
Belgium (49.9%, 45.9% and 45.3% respectively); the
After dipping in 2008 and 2009, EU-28 tax revenues lowest shares were recorded in Bulgaria (27.8% of GDP),
as apercentage of GDP have risen steadily (Graph 2), Lithuania (27.7%) and Romania (27.7%).
and posted another year-on-year increase in 2014. The
trend in the euro area has been very similar, albeit with
aslightly more pronounced upward growth since 2010. REVENUE STRUCTURE BY LEVEL
OF GOVERNMENT
21 Member States recorded an increase in tax revenue
relative to GDP in 2014 compared with 2013. The largest In 2014, 52.6% of the aggregate tax revenue in the EU-
rises were recorded in Denmark (2.8 percentage points 28 (including social contributions) was claimed by the
of GDP), Cyprus (2.6 p.p.), Malta (1.4 p.p.), Ireland (0.9 p.p.) central or federal government, 31.0% accrued to the social
and Slovakia (0.9 p.p.). Six Member States posted adrop security funds and 10.4 % to local government (Graph 4)
in tax-to-GDP, with the largest decreases in the Czech (2). Less than 1% of the revenue accrued to institutions of
Republic (- 0.7 p.p.), the United Kingdom (- 0.5 p.p.) and the European Union (mainly VAT own resource receipts
Slovenia (- 0.3 p.p.). as well as custom duties and agricultural levies). There are
(1) The figures used in this report for tax to GDP and for total taxation correspond to the Indicator 2 definition (see Part 4- Annex B, Box A.1).
(2) Data on tax revenues collected should be used with some caution in the context of analysing the issue of government centralisation or decentralisation. In particular,
the breakdown by level of government is in general different depending on whether one looks at tax revenue data, total revenue data, or government total
expenditure.

Part 1: Development of the overall tax revenue in the European Union 1
Graph 2: Tax revenue (including compulsory actual social contributions), EU-28 and EA-19, 2002-2014
(% of GDP)
41
40
39
38
37
36
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
EU-28 EA-19
Source: DG Taxation and Customs Union, based on Eurostat data
Graph 3: Tax revenue (including compulsory actual social contributions), 2013-2014

(% of GDP)
50
45
40
35
30
25
DK
FR
BE
FI
IT
AT
SE
HU
LU
DE
NL
HR
SI
EL
CY
PT
CZ
MT
ES
UK
EE
PL
SK
IE
LV
BG
LT
RO
IS
NO
EU-28
EA-19
2013 2014
considerable differences in structure from one Member The share of sub-central revenue (defined as municipalities
State to another; for instance some Member states are plus the state level where it exists) varies from around 1%
federal or grant regions avery high degree of fiscal to just under one third of the total. Sweden, Germany,
autonomy (Belgium(3), Germany, Austria, Spain). In the Denmark and Spain in particular show high shares of
United Kingdom and Malta, the social security system total taxes received by the non-central authorities. At
is not separate from the central government level from the other extreme, Estonias share is 1.1 %, while in Malta
an accounting point of view, whereas in Denmark most local government does not levy taxes and is financed
social security is financed through general taxation, by transfers from central government. As for the share
implying large intra-governmental transfers to the social of revenue accruing to social security funds, the highest
security funds. values in the EU are reported by France (53.2 %) and
Slovakia (42.5 %). In several countries (Ireland, Malta, UK
(3) For Belgium, two alternative allocations of tax revenue by sub-sector are shown: ultimately received tax revenues and tax revenues as transmitted under ESA2010 rules
to Eurostat. For the purpose of compiling the EU and euro area aggregates, the National Accounts definition is used. Use is made of additional data in order to provide
ultimately received taxes by sub-sectors of general government.

and Norway) there is no social security funds sub-sector imperfect indicator of fiscal autonomy, as the sub-sectors
in the sense of the ESA 2010 national accounts definitions, of general government may have (legal) rights to receive
which has an impact on the tax revenue of the other sub- other current transfers or other revenue from other sub-
sectors in these countries. sectors. In several EU Member States decentralisation
has been an important feature for several years already.
The amount of the tax revenue recorded in each of the
sub-sectors of general government, however, is avery
Graph 4: Revenue structure by level of government, 2014

(% of total taxes)
Central government
99.5
100 96.8 94.6
90 81.9
86.2
80 74.7
72.0
75.5
68.8 68.7 68.7 68.4 67.8 66.5
70 64.4
61.8 60.6
57.4 57.3 55.7 55.3
60 54.6 54.3
51.1 50.2 52.6
48.2 47.4
50 42.2 43.6
40 34.3
30.3 29.4
30
20
10
0
MT
IE
UK
EE
DK
CY
EL
LU
BG
CZ
PT
AT
RO
SE
HU
LT
BE (1)
NL
HR
SK
IT
LV
SI
PL
FI
ES
FR
DE
BE
EU-28
EA-19
NO
IS
Sub-central level
40
35 31.3
29.6 28.8
30
24.9 23.6 23.5 24.5
25
19.4
20 15.9
17.3
15.2 14.8 13.8
15 13.4
12.3 12.3
10.6 9.9
10 7.2
5.7 4.9 4.8 3.7 3.6
5 3.3 3.1 2.7 2.4 2.3 1.7 1.4
1.1 0.0
0
SE
DE
BE
DK
ES
FI
LV
IT
CZ
PL
HR
FR
SI
BE (1)
PT
HU
UK
AT
NL
RO
LU
BG
IE
EL
SK
LT
CY
EE
MT
EU-28
EA-19
IS
NO
Local government State government
Social security funds

60
53.2
50
42.5
40.5 40.1 39.7 39.6
38.8 38.1 38.7
40
33.7 33.4
32.1 31.8 31.7 31.0
30.2 29.0 28.9
28.5 28.5 27.9 27.8
30 26.2 24.7
20 16.6 16.3
10 6.5
0.1 0.0 0.0 0.0 0.0 0.0

0
FR
SK
BE
LT
DE
NL
SI
PL
ES
HU
HR
RO
BE (1)
IT
LV
FI
EL
AT
LU
BG
CY
PT
EE
CZ
SE
DK
IE
MT
UK
EU-28
EA-19
IS
NO
(1) As supplied in ESA2010 National Accounts, as opposed to ultimately received revenue.

(2) In the ESA2010 national accounts, the social security funds sub-sector is not distinguished for IE, MT, UK and NO.

Graph 5: Structure of tax revenues by major type of taxes, 2014 (1)
(% of total taxes)
Share of indirect taxes
60
52.4 51.7 51.3
48.7
50 46.6
44.0 43.9 43.8 43.2
41.7 41.7 41.2 40.5 40.2 40.6
39.3 38.0
40 35.6 35.6 34.9 34.7 34.5 34.2
33.8 33.3 33.0 35.1
33.0
31.2 29.4
29.2 28.7
30
20
10
0
BG
SE
HR
HU
RO
CY
LV
EL
EE
PT
LT
SI
MT
PL
UK
IE
IT
CZ
SK
FR
ES
LU
AT
DK
FI
NL
BE
DE
EU-28
EA-19
IS
NO
Share of direct taxes
70 67.4
60
49.9
50 44.9
42.5 42.3 41.8
45.1
39.2 38.1
40 36.9
34.2 33.8 31.7
32.0 32.0 31.8 31.6
29.8 29.2 28.7
30 27.2 27.0
23.0 22.4 21.9 21.7 21.2
19.9 19.6 18.3
20 17.4 16.7
10
0
DK
IE
MT
UK
SE
BE
FI
LU
IT
PT
AT
ES
DE
CY
NL
FR
EL
LV
EE
RO
SK
PL
CZ
BG
SI
LT
HU
HR
EU-28
EA-19
IS
NO
Share of social contributions
50
43.3 43.2
40.2 39.7 39.6 39.2
38.4 37.4
40 34.9 34.2 33.9 33.8 35.5
32.1 31.6 31.0 31.4
30.2 29.1 29.0 28.9 28.8
30 27.8
26.2 26.2 25.5
18.4 17.1 17.0

20
9.5
10 6.5
0.1
0
SK
CZ
LT
DE
NL
SI
PL
FR
ES
AT
HU
EE
HR
BE
RO
IT
LV
EL
FI
LU
BG
PT
CY
UK
IE
MT
SE
DK
EU-28
EA-19
NO
IS
(1) The shares can exceed 100% due to D.995 capital transfers to the relevant sectors representing amounts assessed but unlikely to be collected.

Revenue structure by type of tax

Taxes are traditionally classified as direct or indirect. Direct low in these countries. In Denmark, there is aspecial
taxes cover personal income taxes, corporate income reason for the extremely low share of social
taxes and other income and capital taxes Indirect taxes contributions: most welfare spending is financed out of
relate to VAT, excise duties and consumption taxes, other general taxation. This requires high direct tax levels and
taxes on products and production. Actual compulsory indeed the share of direct taxation to total tax revenues
social contributions are, as arule, directly linked to aright in Denmark is by far the highest in the Union. However,
to benefits such as old age pensions or unemployment Germany, the Netherlands and France have tax systems
and health insurance. that are the mirror image of Denmarks, with high shares
of social contributions in the total tax revenues, and
relatively low shares of direct tax revenues.
TAX STRUCTURES DIFFER
SUBSTANTIALLY BETWEEN A number of Member States have amuch lower share
MEMBER STATES of direct taxes. Many of these countries have adopted
flat rate systems, which typically induce astronger
The structure of taxation varies quite significantly across reduction in direct tax rates than indirect tax rates.
the Member States of the EU. When it comes to the These lower shares of direct taxes are counterbalanced
share of direct taxes in total tax revenues, Denmark has either by relatively higher proportions of indirect taxes
the highest share (67.4 %), followed by Ireland, Malta, (for example Bulgaria (52.4 %), Croatia (51.3 %) and
the United Kingdom and Sweden (as well as Norway Hungary (48.7 %)) or by relatively larger shares of social
and Iceland) with shares lying between 40% and 50 % contributions (for example Slovakia (43.3 %), Czech
of revenue (see Graph 5). In general, the shares of social Republic (43.2 %) and Lithuania (40.2 %)).
contributions to total tax revenues are correspondingly
Distribution of the tax burden by type of tax

base
CONSIDERABLE VARIATION to have ahigher proportion of revenue raised from
BETWEEN MEMBER STATES consumption taxes, and asomewhat lower proportion
from taxes on labour. Bulgaria and Croatia stand out with
Graph 6 shows the distribution of total tax revenue by around half of all revenues coming from consumption
type of tax base (consumption, labour and capital). Taxes taxes.
on (employed) labour income are the largest source of
revenue, contributing nearly half of all receipts, followed Taxes on capital range from more than aquarter of
by consumption taxes at roughly one third and then total revenue (the United Kingdom, Malta, Cyprus and
capital taxes at around one fifth. Luxembourg) to less than 10 % (Estonia). Taxes on capital
and business income are generally more important
However, the structure of taxation differs markedly than those on the stock of capital, except in the United
between Member States. Some Member States tend Kingdom where in 2014 they are fairly evenly matched.

Graph 6: Distribution of the total tax burden according to type of tax base 2014
(% of total tax burden)
Share of consumption tax revenue
60%
50%
40%
30%
20%
10%
0%
BG
HR
RO
HU
EE
LV
SI
LT
MT
CY
EL
PL
PT
IE
UK
CZ
FI
SK
DK
LU
SE
NL
ES
DE
AT
IT
FR
BE
EU-28
EA-19
IS
NO
Share of labour tax revenue
60%
50%
40%
30%
20%
10%
0%
SE
AT
DE
NL
BE
FR
SK
FI
DK
CZ
EE
IT
ES
SI
LV
LT
HU
LU
IE
PT
HR
EL
PL
RO
UK
BG
CY
MT
EU-28
EA-19
NO
Labour employed Labour non-employed
Share of capital tax revenue

60%
50%
40%
30%
20%
10%
0%
UK
MT
CY
LU
PL
IT
BE
ES
FR
PT
EL
IE
DK
NL
RO
DE
AT
SK
CZ
FI
LT
BG
SE
HU
LV
SI
HR
EE
EU-28
EA-19
IS
NO
Capital and business income Stocks of capital

Taxation on consumption
CONSUMPTION TAXES GREW now climbed above its level in 2007. Although in recent
SLIGHTLY IN 2014 years the euro area showed alower value of the ITR on
consumption than the Union as awhole, in 2014 both
In 2014 the implicit tax rate on consumption (4) for EU-27 groups of Member States seem to be moving closer to
was slightly higher than in 2012 and 2013, although in aconvergence at around 20%.
the euro area this growth was slightly more pronounced
(see Graph 7), and after falling in 2008 and 2009 has
Graph 7: Implicit tax rate on consumption, 1995-2014

(%)
21.0
20.5
20.0
19.5
19.0
18.5
18.0
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
EU-27 EA-19
Graph 8: Decomposition of the ITR on consumption 2014

(%)
35%
30%
25%
20%
15%
10%
5%
0%
DK
HU
LU
FI
SE
SI
EE
NL
IE
CZ
AT
BE
BG
FR
MT
DE
RO
PL
LV
EL
IT
UK
SK
PT
LT
CY
ES
EU-27
EA-19
VAT component Tobacco and alcohol component Energy component Residual
(4) The ITR on consumption is the ratio of the revenue from all consumption taxes to the final consumption expenditure of households.

Graph 9: Development of average standard VAT rate, EU-28, 2000-2016
(%)
22.0%
21.5%
21.0%
20.5%
20.0%
19.5%
19.0%
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
Source: DG Taxation and Customs Union
Seven MS show arise or more than 1 percentage point of the ITR on consumption. These are mostly composed
in their ITR on consumption in 2014 compared to 2012 of excise duties on mineral oils. The next important
(see Table 79 in Annex A). Of particular note were the category is tobacco and alcohol which account for
increases in Hungary (+3.2 percentage points) and 8 % of the ITR on average across the EU. These taxes
Slovenia (+2.3 percentage points). Movements in the are arelatively significant component of the ITR on
other direction can be observed in countries such as consumption for Bulgaria and Estonia, but contribute
Romania and Denmark, with reductions of 0.71 and 0.47 least to the indicator in Denmark, Sweden, Austria and
percentage points respectively the Netherlands.
SIGNIFICANT DIFFERENCES IN STABILITY IN VAT RATES IN 2016

THE COMPONENTS OF TAXATION
OF CONSUMPTION The rising trend up to 2014 in standard VAT rates has now
stopped (Graph 9). Since then, only two MS have adjusted
VAT typically accounts for between two-thirds and three their standard VAT rates. Luxembourg raised its rate by
quarters of the ITR on consumption (Graph 8). In Sweden, 2 percentage points in 2015 and Romania reduced its
VAT represents 75 % of the ITR (the highest in the EU), standard VAT rate in 2016 by 4 percentage points.
compared with 53 % in Italy (the lowest EU value).
The highest VAT standard rate is found in Hungary (27 %),
However, other non-VAT components are also significant. followed by Croatia, Denmark and Sweden (all 25 %). The
On average in the EU, energy taxes make up around 17 % lowest rates are in Luxembourg (17 %) and Malta (18 %).

1
24

Table 1: VAT rates in the EU Member States, 2001-2016
(%)
VAT rate 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
Standard 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21
Belgium
Reduced 6/12 6/12 6/12 6/12 6/12 6/12 6/12 6/12 6/12 6/12 6/12 6/12 6/12 6/12 6/12 6/12
Standard 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20
Bulgaria
Reduced - - - - - - 7 7 7 7 9 9 9 9 9 9
Czech Standard 22 22 22 19 19 19 19 19 19 20 20 20 21 21 21 21
Republic Reduced 5 5 5 5 5 5 5 9 9 10 10 14 15 15 10/15 10/15
Standard 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25
Denmark
Reduced - - - - - - - - - - - - - - - -
Standard 16 16 16 16 16 16 19 19 19 19 19 19 19 19 19 19
Germany
Reduced 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7
Standard 18 18 18 18 18 18 18 18 20 20 20 20 20 20 20 20
Estonia
Reduced 5 5 5 5 5 5 5 5 9 9 9 9 9 9 9 9
Standard 20 21 21 21 21 21 21 21 21.5 21 21 23 23 23 23 23
Ireland
Reduced 12.5 (4.3) 12.5 (4.3) 13.5 (4.3) 13.5 (4.4) 13.5 (4.8) 13.5 (4.8) 13.5 (4.8) 13.5 (4.8) 13.5 (4.8) 13.5 (4.8) 9/13.5 (4.8) 9/13.5 (4.8) 9/13.5 (4.8) 9/13.5 (4.8) 9/13.5 (4.8) 9/13.5 (4.8)
Standard 18 18 18 18 19 19 19 19 19 23 23 23 23 23 23 23
Greece
Reduced 8 (4) 8 (4) 8 (4) 8 (4) 9 (4.5) 9 (4.5) 9 (4.5) 9 (4.5) 9 (4.5) 5.5/11 6.5/13 6.5/13 6.5/13 6.5/13 6.5/13 6/13
Standard 16 16 16 16 16 16 16 16 16 18 18 18 21 21 21 21
Spain
Reduced 7 (4) 7 (4) 7 (4) 7 (4) 7 (4) 7 (4) 7 (4) 7 (4) 7 (4) 8 (4) 8 (4) 8 (4) 10 (4) 10 (4) 10 (4) 10 (4)
Standard 19.6 19.6 19.6 19.6 19.6 19.6 19.6 19.6 19.6 19.6 19.6 19.6 19.6 20.0 20.0 20.0
France
Reduced 5.5 (2.1) 5.5 (2.1) 5.5 (2.1) 5.5 (2.1) 5.5 (2.1) 5.5 (2.1) 5.5 (2.1) 5.5 (2.1) 5.5 (2.1) 5.5 (2.1) 5.5 (2.1) 5.5/7 (2.1) 5.5/7 (2.1) 5.5/10 (2.1) 5.5/10 (2.1) 5.5/10 (2.1)
Standard 22 22 22 22 22 22 22 22 22 23 23 25 25 25 25 25
Croatia
Reduced (0) (0) (0) (0) (0) 10 (0) 10 (0) 10 (0) 10 (0) 10 (0) 10 (0) 10 (0) 5/10 5/13 5/13 5/13
Standard 20 20 20 20 20 20 20 20 20 20 20 21 21 22 22 22
Italy
Reduced 10 (4) 10 (4) 10 (4) 10 (4) 10 (4) 10 (4) 10 (4) 10 (4) 10 (4) 10 (4) 10 (4) 10 (4) 10 (4) 10 (4) 10 (4) 10 (4)
Standard 10 13 15 15 15 15 15 15 15 15 15 17 18 19 19 19
Cyprus
Reduced 5 5 5 5 5 5/8 5/8 5/8 5/8 5/8 5/8 5/8 5/8 5/9 5/9 5/9
Part 1: Development of the overall tax revenue in the European Union
Standard 18 18 18 18 18 18 18 18 21 21 22 22 21 21 21 21
Latvia
Reduced - - 9 5 5 5 5 5 10 10 12 12 12 12 12 12
Standard 18 18 18 18 18 18 18 18 19 21 21 21 21 21 21 21
Lithuania
Reduced 5/9 5/9 5/9 5/9 5/9 5/9 5/9 5/9 5/9 5/9 5/9 5/9 5/9 5/9 5/9 5/9
Standard 15 15 15 15 15 15 15 15 15 15 15 15 15 15 17 17
Luxembourg
Reduced 6/12 (3) 6/12 (3) 6/12 (3) 6/12 (3) 6/12 (3) 6/12 (3) 6/12 (3) 6/12 (3) 6/12 (3) 6/12 (3) 6/12 (3) 6/12 (3) 6/12 (3) 6/12 (3) 8/14 (3) 8/14 (3)
Standard 25 25 25 25 25 20 20 20 25 25 25 27 27 27 27 27 27
Hungary
Reduced 12 (0) 12 (0) 12 (0) 5/15 5/15 5/15 5 5 5/18 5/18 5/18 5/18 5/18 5/18 5/18 5/18 5/18
Standard 15 15 15 18 18 18 18 18 18 18 18 18 18 18 18 18
Malta
Reduced 5 5 5 5 5 5 5 5 5 5 5/7 5/7 5/7 5/7 5/7 5/7
Standard 19 19 19 19 19 19 19 19 19.0 19 19 19 21 21 21 21
Netherlands
Reduced 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6
Standard 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20
Austria
Reduced 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10
Standard 22 22 22 22 22 22 22 22 22 22 23 23 23 23 23 23
Poland
Reduced 7 (3) 7 (3) 7 (3) 7 (3) 7 (3) 7 (3) 7 (3) 7 (3) 7 (3) 7 (3) 5/8 5/8 5/8 5/8 5/8 5/8
Taxation trends in the European Union | DG Taxation and Customs Union

Table 1: VAT rates in the EU Member States, 2001-2016 (continued)
(%)
VAT rate 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
Standard 17 19 19 19 21 21 21 20 20 21 23 23 23 23 23 23
Portugal
Reduced 5/12 5/12 5/12 5/12 5/12 5/12 5/12 5/12 5/12 6/13 6/13 6/13 6/13 6/13 6/13 6/13
Standard 19 19 19 19 19 19 19 19 19 24 24 24 24 24 24 20
Romania
Reduced - - - 9 9 9 9 9 5/9 5/9 5/9 5/9 5/9 5/9 5/9 5/9
Standard 19 20 20 20 20 20 20 20 20 20 20 20 22 22 22 22
Slovenia
Reduced 8 8.5 8.5 8.5 8.5 8.5 8.5 8.5 8.5 8.5 8.5 8.5 9.5 9.5 9.5 9.5
Standard 23 23 20 19 19 19 19 19 19.0 19 20 20 20 20 20 20
Slovakia
Reduced 10 10 14 - - - 10 10 10 6/10 10 10 10 10 10 10
Standard 22 22 22 22 22 22 22 22 22 23 23 23 24 24 24 24
Finland
Reduced 8/17 8/17 8/17 8/17 8/17 8/17 8/17 8/17 8/17 9/13 9/13 9/13 10/14 10/14 10/14 10/14
Standard 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25
Sweden
Reduced 6/12 6/12 6/12 6/12 6/12 6/12 6/12 6/12 6/12 6/12 6/12 6/12 6/12 6/12 6/12 6/12
United Standard 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 15 17.5 20.0 20.0 20.0 20.0 20.0 20.0
Kingdom Reduced 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5
Simple
averages
EU-28 Standard 19.4 19.6 19.6 19.5 19.6 19.5 19.6 19.5 19.9 20.5 20.8 21.1 21.5 21.5 21.6 21.5
EA-19 Standard 18.1 18.5 18.5 18.6 18.7 18.7 18.9 18.8 19.2 19.7 19.9 20.1 20.6 20.7 20.8 20.8
Notes: Rates given in the table are rates applicable (for more than 6 month in the year considered, or) on the 1st July of that year. When change of rates occurred during the year (not on 1st January) the exact date is available in the notes.
Super-reduced rates (below 5%) are shown in brackets. Note that Parking rates are not included in this table, as they are historic rates below 15% negotiated by member states, and an exception to the EU directive (only 5
member states retain them). Full information on VAT rates is available at VAT rates- European commission including full information on reduced rates and products to which they are applicable
Bulgaria: Reduced rate increased to 9 % on 1.04.2011
Czech Rep.: Standard rate decreased to 19 % on 1.05.2004
DG Taxation and Customs Union | Taxation trends in the European Union

Estonia: Standard rate increased to 20 % on 1.07.2009
Greece: All rates were increased on 01.04.2005. Afurther general increase occurred on 15/03/2010 (to 5/10 % and 21%, followed the same year by the increase to 5.5/11 and 23 %, which occurred on July 1st. Reduced rate increased
to 13% and super reduced rate to 6.5% on 1.1.2011. Super reduced rate is lowered to 6% as of 20.07.2015.
Spain: The 2010 increase (reduced rate to 8% and standard rate to 18%) occurred on 1st July. Both rates were further increased on 01.09.2012 (to 10% and 21%).
France: Before 01.04.2000, standard rate was equal to 20.6 %.
Croatia: Standard rate increased to 23 % on 01.08.2009. Afurther increase- to 25 %- took place on 01.03.2012.
Ireland: Ireland: The (super-) reduced rate was 4% on 01.03.1999. It increased to 4.2% on 01.03.2000.The rate increased to 4.3% on 01.01.2001 and it increased to 4.4% on 01.01.2004.The rate increased to 4.8% on 01.01.2005 and
remains at this rate at present.
Standard rate increased to 21 % on 01.03.2002. Standard rate increased further to 21.5 % on 01.12.2008. Standard rate decreased to 21% on 01.01.2010. Standard rate increased to 23% on 01.01.2012 and remains at this rate. An
additional reduced rate of 9 % was introduced on 01.07.2011.
Italy: Standard rate increased to 21 % on 17.09.2011. Afurther increase- to 22 %- took place on 01.10.2013.
Cyprus: The reduced rate of 5 % was introduced on 01.07.2000 together with the increase of the standard rate from 8 % to 10 %. Standard rate increased to 13% on 01.07.2002. The second reduced rate of 8% was introduced on
01.08.2005.
Standard rate increased to 17 % on 01.03.2012, and further increased to 18 % on 14.01.2013. On 13.01.2014 the second reduced rate increased to 9 % and the standard rate increased to 19 %.
Latvia: Reduced rate decreased to 5 % on 01.05.2004. Standard rate decreased to 21 % on 01.07.2012.
Lithuania: Reduced rate (5 %) introduced on 01.05.2000. Standard rate increased to 19 % on 01.01.2009 and further increased to 21 % on 01.09.2009.
Luxembourg: The second reduced rate in the table is actually aparking rate.
Hungary: The second reduced rate (15 %) was abolished on 01.09.2006. Reintroduced on 01.07.2009 at 18 % together with the increased of the standard rate to 25 %.
Netherlands: Standard rate increased to 21 % on 1.10.2012
Poland: The (super-)reduced rate of 3 % was introduced on 04.09.2000.
Portugal: Standard rate increased to 19 % on 05.06.2002. Standard rate further increased to 21 % on 01.07.2005. Standard rate decreased to 20 % on 01.07.2008. All rates increased by 1 % on 01/07/2010.
Romania: The second reduced rate (5 %) introduced on 01.12.2008. Standard rate increased to 24 % on 01.07.2010. Standard rate decreased to 20 % on 01.01.2016.
Slovenia: Reduced rate increased to 9.5 % and standard rate increased to 22 % on 1.07.2013
Slovakia: The second reduced rate (6 %) introduced on 01.05.2010. Abolished on 01.01.2011 together with the standard rate increase to 20 %.
Finland: Second reduced rate decreased to 12 % on 1.10.2009. Second reduced rate subsequently increased to 13 % on 01.07.2010 together with the increase of the first reduced rate to 9 % and the increase of the standard rate to 23 %.
United Kingdom: Standard rate increased to 20 % on 04.01.2011
25
1
Taxation of labour
SIGNIFICANT INCREASE IN THE However, achieving this aim remains difficult, as can be
TAX BURDEN ON LABOUR SINCE seen from the continuing upward trend displayed since
2009 2009 of the implicit tax rate on labour (5).
Since the economic crisis, arguments in favour of Since falling sharply in 2009 and levelling off in 2010,
lowering the tax burden on labour have gained traction. both the EU-28 and EA-18 averages have climbed back
to pre-crisis levels (see Graph 10).
Graph 10: Implicit tax rate on labour, 2002-2014

(%, base-weighted averages)
40
39
38
37
36
35
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
EU-28 EA-19
Of the EU-28 countries, 18 registered an increase in the TOP PIT RATES REMAIN RATHER
ITR on labour between 2012 and 2014 (see Table 80 in STABLE IN 2016
Annex A), the largest rise being in Portugal (from 25.8
% in 2012 to 29.2 % in 2014), followed by Slovakia and In 2016, the top personal income tax (PIT) rate was 39.0
Cyprus (+2.3 and +2.2 percentage points respectively). % for the EU-28 (simple average), 0.9 percentage points
Latvia displayed the steepest decline in the ITR on higher than its level in 2009. The EU-28 median stood
labour over the same period (-2.5 percentage points). at 41.0 % in 2009, and it has increased to 47.2 % in 2016.
The rates for Greece and the Netherlands also fell by While top PIT rates had been increasing since 2010 (more
about 1 percentage point. marked in the euro area than in the EU as awhole), there
was alevelling off of the EU average between 2014 and
The level of tax burden on labour varies substantially 2016 (see Graph 11).
between Member States. The highest ITR on labour
is found in Italy (43.9 % in 2014), Belgium (43.5 %) and
Austria (43.0 %), and the lowest in Malta (23.2 %), Bulgaria
(23.7 %) and the United Kingdom (25.3 %).
(5) The ITR on labour is calculated as the ratio of taxes and social contributions on employed labour income to total compensation of employees and payroll taxes.

Graph 11: Development of top personal income tax rate, 1995-2016
(%, simple averages)
49%
47%
45%
43%
41%
39%
37%
35%
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
EU-28 EA-19
The top PIT rate varies very substantially within the paid by both employees and employers (see Graph 12).
Union, ranging from aminimum of 10 % in Bulgaria to In Denmark, where social contributions are very low
more than 55 % in Sweden, Portugal and Denmark (see as most welfare spending is financed out of general
Table 2). The lowest rates are observed in Bulgaria, the taxation, personal income taxes account for 96% of the
Czech Republic and Hungary. Since 2014 the largest rise ITR on labour. In Ireland and the UK, PIT is also arelatively
in top PIT rates was in Greece (46 % to 48 %), and the large component of the ITR (61 % and 52 % respectively).
biggest fall was in Spain (52% to 45%). In Poland, on the other hand, personal income tax is less
than 20 % of the ITR on labour.
Of course, the picture given by the PIT rates is incomplete.
It is not only the level and change of the top PIT rates Between 2004 and 2014, the components of the ITR
that is relevant, but also the income level at which on labour changed markedly in several Member States
they are applied. Moreover, the progression of PIT rates (see Graph 13), with just over half of the countries
applied, the structure of allowances and tax credits, and increasing their ITR over the period. Overall for the EU-
the definition of the tax base play akey role in defining 28 the ITR on labour rose by 0.9 percentage points, with
the effective tax burden. personal income taxation of labour, employers social
contributions and payroll taxes and employees social
contributions all edging up slightly
TWO THIRDS OF LABOUR TAXES
ARE SOCIAL CONTRIBUTIONS
AND PAYROLL TAXES
In most Member States, social contributions account for
amuch greater share of labour taxes than the personal
income tax. On average in the EU, two thirds of the
overall ITR on labour consists of non-wage labour costs

Graph 12: Composition of the implicit tax rate on labour, 2014

(%)
50%
45%
40%
35%
30%
25%
20%
15%
10%
5%
0%
IT
BE
AT
FR
HU
FI
CZ
EL
SE
DE
SK
SI
EE
IE
DK
RO
LV
LU
ES
LT
NL
PL
HR
PT
CY
UK
BG
MT
EU-28
EA-19
Personal income tax Employees' SSC Employers' SSC and payroll taxes
Graph 13: Evolution of the composition of the implicit tax rate on labour, 2004-2014
(differences in percentage points)
10%
5%
0%
-5%
-10%
-15%
IE
PT
LU
RO
CY
FR
NL
HU
EL
MT
HR
IT
ES
AT
SK
UK
BE
FI
DE
PL
EE
CZ
SI
DK
LT
LV
SE
BG
EU-28
EA-19
Personal income tax Employees' SSC Employers' SSC and payroll taxes ITR on labour

Graph 14: Tax wedges for asingle worker with 67% of average earnings, no children
(% of total labour costs)
50
40
30
20
10
0
BE
HU
FR
DE
AT
IT
LV
RO
SE
CZ
EE
LT
SK
SI
FI
ES
HR
EL
PT
DK
BG
PL
NL
LU
UK
IE
MT
EU-28
EA-19
2014 2015
Source: DG Taxation and Customs Union, based on OECD data
TAX WEDGE FOR LOW EARNERS Table 3 and Graph 14 focus on the Tax wedge on low
HAS FALLEN SLIGHTLY SINCE 2005 wage workers, which is the tax wedge for asingle worker
without children at two thirds of average earnings. In
The discussion in the preceding section is based on the 2005 the EU average tax wedge was 41 %, but stood at
ITR on labour, which gives apicture of the average tax 39 % in 2014.
burden on labour across all income classes. However,
even at an unchanged overall tax level, the burden of In 13 Member States the tax wedge was lower in 2015
taxation may be shifted between high and low-income than in 2005, but the reductions were particularly large
taxpayers resulting not only in redistribution but notably in the Netherlands (fall of 10.8 percentage points),
also in adifferent impact on employment. In particular, Sweden (down 5.8 p.p.), and the United Kingdom (down
over the last decade policymakers have often resorted 4.6 p.p.). The largest increases during the same period
to cuts in labour taxes that are targeted to the bottom were recorded in Hungary, Ireland, and Portugal
end of the wage scale in order to boost employability
of low-skilled workers. To evaluate progress in this
direction, this section looks at the tax wedge i.e. the
difference between labour costs to the employer and
the corresponding net take-home pay of the employee.

1
30

Table 2: Top statutory personal income tax rates (including surcharges), 2001-2016
(%)
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
Belgium 60.1 56.4 53.7 53.7 53.7 53.7 53.7 53.7 53.7 53.7 53.7 53.7 53.8 53.8 53.7 53.7
Bulgaria 38.0 29.0 29.0 29.0 24.0 24.0 24.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0
Czech Republic 32.0 32.0 32.0 32.0 32.0 32.0 32.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0
Denmark 62.3 62.3 62.3 62.3 62.3 62.3 62.3 62.3 62.1 55.4 55.4 55.4 55.6 55.6 55.8 55.8
Germany 51.2 51.2 51.2 47.5 44.3 44.3 47.5 47.5 47.5 47.5 47.5 47.5 47.5 47.5 47.5 47.5
Estonia 26.0 26.0 26.0 26.0 24.0 23.0 22.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 20.0 20.0
Ireland 42.0 42.0 42.0 42.0 42.0 42.0 41.0 41.0 46.0 47.0 48.0 48.0 48.0 48.0 48.0 48.0
Greece 42.5 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 49.0 49.0 49.0 46.0 46.0 48.0 48.0
Spain 48.0 48.0 45.0 45.0 45.0 45.0 43.0 43.0 43.0 43.0 45.0 52.0 52.0 52.0 46.0 45.0
France 58.3 57.8 54.8 53.4 53.5 45.4 45.4 45.4 45.4 45.4 46.6 50.3 50.3 50.3 50.2 50.2
Croatia 41.3 41.3 53.1 53.1 53.1 53.1 53.1 53.1 56.1 50.2 47.2 47.2 47.2 47.2 47.2 47.2
Italy 45.9 46.1 46.1 46.1 44.1 44.1 44.9 44.9 44.9 45.2 47.3 47.3 47.3 47.8 48.8 48.8
Cyprus 40.0 40.0 30.0 30.0 30.0 30.0 30.0 30.0 30.0 30.0 35.0 35.0 35.0 35.0 35.0 35.0
Latvia 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 23.0 26.0 25.0 25.0 24.0 24.0 23.0 23.0
Lithuania 33.0 33.0 33.0 33.0 33.0 27.0 27.0 24.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0
Luxembourg 43.1 39.0 39.0 39.0 39.0 39.0 39.0 39.0 39.0 39.0 42.1 41.3 43.6 43.6 43.6 43.6
Hungary 40.0 40.0 40.0 38.0 38.0 36.0 40.0 40.0 40.0 40.6 20.3 20.3 16.0 16.0 16.0 15.0
Malta 35.0 35.0 35.0 35.0 35.0 35.0 35.0 35.0 35.0 35.0 35.0 35.0 35.0 35.0 35.0 35.0
Netherlands 52.0 52.0 52.0 52.0 52.0 52.0 52.0 52.0 52.0 52.0 52.0 52.0 52.0 52.0 52.0 52.0
Austria 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0
Poland 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 32.0 32.0 32.0 32.0 32.0 32.0 32.0 32.0
Portugal 40.0 40.0 40.0 40.0 40.0 42.0 42.0 42.0 42.0 45.9 50.0 49.0 56.5 56.5 56.5 56.5
Romania 40.0 40.0 40.0 40.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0
Slovenia 50.0 50.0 50.0 50.0 50.0 50.0 41.0 41.0 41.0 41.0 41.0 41.0 50.0 50.0 50.0 50.0
Slovakia 42.0 38.0 38.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 25.0 25.0 25.0 25.0
Finland 53.5 52.5 52.2 52.1 51.0 50.9 50.5 50.1 49.1 49.0 49.2 49.0 51.1 51.5 51.6 51.6
Sweden 53.1 55.5 54.7 56.5 56.6 56.6 56.6 56.4 56.5 56.6 56.6 56.6 56.7 56.9 57.0 57.1
United Kingdom 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 50.0 50.0 50.0 45.0 45.0 45.0 45.0
Iceland 45.5 45.8 45.6 43.6 41.7 38.7 35.7 35.7 45.2 46.1 46.2 46.2 46.2 46.2 46.2 46.3
Norway 47.5 47.5 47.5 47.5 43.5 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 39.0 39.0 38.7
Simple averages
EU-28 43.7 42.9 42.6 41.8 40.4 39.9 39.7 38.4 38.0 38.5 38.4 38.7 39.2 39.2 39.0 39.0
EA-19 44.1 43.3 42.3 41.0 40.6 39.9 39.4 39.1 38.8 39.7 40.6 41.1 42.3 42.3 42.0 42.0

Definition:
1. The indicator reported in the table is the top statutory personal income tax rate. The top statutory personal income tax rate indicator does not differentiate by source of income and therefore as well, surcharges and
deduction specific to income source are not taken into account. The top marginal tax rate from employment income, which is also sometimes used, can differ from the top statutory personal income tax rate with respect to (1)
source of income: any personal income vs. earnings income and to (2) statutory vs. marginal tax rate. The marginal tax rate calculation (increase in tax revenue for aunit increase in gross earnings) is only possible for the latter type
of indicator. The existence of differences between the two indicators relate directly to the design and complexity of the tax system.
2. General surcharges are included even when not part of PIT or not legally atax (see country notes below).
3. Local and regional taxes are normally added (see country notes below).
General Notes: The reader is referred to the Taxes in Europe Database and to Part II of this report for detailed information about the specificities of each country PIT, and in particular for the level of income from which the top statutory
income rate applies. Figures in italics represent flat-rate tax.
Country notes:
Belgium: Including crisis tax (1993-2002) and (average) local surcharges (Brussels Capital Region rate since 2015). Special SSC (capped) is not included.
Bulgaria: (Not included in the table) the net income of sole proprietors is taxed separately (15 % final flat tax)
Czech Rep.: In addition to the flat tax rate (15%), since 2013 asolidarity surcharge (7%) is also levied on employment, business and professional income above four times the average wage. The two rates apply to different tax bases
and therefore cannot be added together.
Denmark: Including local taxes and labour market contribution (8% in 2015-2016), but excl. church tax. The top rate is further capped (to 51.7% in 2013-2014 and 51.95% in 2015-2016), by decrease of the state tax if needed. The top
rate in the table above includes the labour market contribution: e.g. for 2015 it is calculated as: 8% + (100%-8%) x51.95% = 55.8%.
Germany: In addition, asolidarity surcharge of 5.5 % of the tax liability is applied subject to an exemption limit.
Ireland: Including the universal social charge of 8 % (for self-employed income > EUR 100 000, it is 11%).
Greece: Including solidarity contribution for years 2011-2016 (for the period 2011-14, rate ranges from 1 % to 4 % with the top 4% rate applicable on net annual income exceeding EUR 100 000). From 2015 rates changed, with a6%
rate for annual income of EUR 100 000-500 000, and 8% for income over EUR 500 000. The top rate calculation for 2015 and 2016 in the above table includes the solidarity contribution for the income band EUR 100 000-500 000 at
the rate of 6%.
Spain: Regional government can use their own tax schedule.
France: Several contributions are added to PIT; but while the PIT applies to individualised global net personal income, the contributions may vary depending on the income source. The value in the table reflects the top statutory
rate for earnings: it includes the top PIT rate (45%), the general social welfare contribution (CSG, applicable rate: 7.5 % of which 5.1 % are deductible) and the welfare debt repayment levy (CRDS, rate: 0.5 %). 1.1 % of social
contributions are deductible from the base of calculation of the PIT. For other property income, in addition to CSG (applicable rate: 8.2% of which 5.1 % are deductible) and CRDS, additional social and solidarity levies (4.5 % +0.3 %
and 2 %) apply, leading to atop all-in rate around 58.2 %. The exceptional contribution for incomes above EUR 250 000 is not shown in the table.
Croatia: Including average crisis tax (2009-2011) and surtax for Zagreb (maximal local surtax rate of 18%).
Italy: Including regional and municipal surcharge (values given for Rome) and 3% solidarity contribution (deductible from the tax base); the increases of 0,5% in 2014, and of 1% on 2015 correspond to increases in the Latium
regional surcharge.
Cyprus: Not including the (tax deductible) special contribution on gross wages (2012-2016), of up to 3.5 % (up to 4% for (semi) public employees).
Latvia: Not including the solidarity tax on earnings above the ceiling for social security contributions (introduced from 1 January 2016). The rate is that for social security contributions below the ceiling (10.5%).
Luxembourg: Including crisis contribution in 2011, solidarity surcharge for Unemployment Fund (since 2002) of 9% (for top incomes) and not the IEBT (Impot dquilibrage budgtaire temporaire) of 0.5% since 2015 (which is added
to SSC).
Hungary: Including solidarity tax (2007-2009). In 2010-2012 rates include the effect of abase increasing component which was applicable in 2010 and 2011 to total earnings, and in 2012 to the part of monthly earnings above HUF

202 000 ( 653), roughly the average wage, leading to atwo-rate system: 16 % and 20.3 %. In 2013 the base increasing component was phased out and the 16 % tax rate applied to all income. From 2016 this was further reduced to
15%.
Austria: 55% on taxable income over EUR 1,000,000. This rate is only for the years 2016-2020.
Portugal: Including asurcharge of 3.5 % levied on all aggregated categories of income (applicable since 2013), and an additional solidarity surcharge (top rate 5 % since 2013). [not included: the special rate of 60% applied to
unjustified increases in personal wealth (above EUR 100 000)]
Finland: Including general government taxes plus (average of) municipality taxes. Variation to be attributed to variation in average local taxes.
Sweden: Including general government taxes plus (average of) municipality taxes. Variation to be attributed to variation in average local taxes.
United Kingdom: Rates given are rate for the fiscal year starting in April. An additional higher rate of 50% was introduced for income exceeding GBP 150,000 from fiscal year 2010-2011, cut to 45 % as of 2013.
Iceland: Including surcharges when appropriate and (average of) municipality taxes. The lump-sum taxes for elderly fund and radio broadcast services are excluded.
Norway: Including the 12 % surtax up to 2015. Since 2016, the surtax is replaced by aso-called step tax (trinnskatt), the top rate of which is 13.7% for income above NOK 909 500.
31
1
Table 3: Tax wedges for asingle worker with 67% of average earnings, no children
(% of total labour costs)
Difference
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
2005-2015
Belgium 49.4 49.5 49.7 50.3 50.0 50.4 50.6 50.5 50.0 49.9 49.5 0.0
Bulgaria 35.1 33.8 32.5 33.6 33.6 33.6 33.6 : :
Czech Republic 42.0 40.1 40.6 40.1 38.8 39.0 39.7 39.4 39.4 39.6 39.9 -2.1
Denmark 36.1 36.1 36.3 35.9 35.4 34.2 34.5 34.6 34.2 34.1 34.2 -1.8
Germany 47.3 47.5 47.0 46.5 45.9 44.9 45.6 45.5 45.1 45.1 45.3 -2.0
Estonia 38.1 37.3 37.6 37.1 37.8 38.7 39.0 39.2 38.8 38.9 38.0 -0.1
Ireland 16.9 16.1 15.0 15.1 16.2 16.8 20.0 20.8 21.8 22.0 21.6 4.7
Greece 35.5 36.5 36.5 36.3 36.6 35.8 40.0 39.8 37.0 35.8 34.7 -0.8
Spain 35.7 36.0 35.7 34.1 34.4 36.5 36.8 37.2 37.2 37.3 36.0 0.2
France 46.5 46.3 46.5 46.6 46.6 46.8 47.0 47.0 45.6 45.1 43.7 -2.8
Croatia : : : : : : : : 34.9 36.0 : :
Italy 42.5 42.8 42.9 43.3 43.5 44.0 44.5 44.7 44.9 42.3 42.0 -0.6
Cyprus 11.9 11.9 11.9 : : : : : : : : :
Latvia 41.8 41.8 41.2 39.9 41.5 43.5 43.5 43.6 43.1 42.3 : :
Lithuania 42.6 40.6 41.2 40.3 38.9 38.8 38.9 39.2 39.5 38.9 : :
Luxembourg 27.3 27.8 28.5 28.2 27.4 27.7 29.5 29.2 30.1 30.5 31.1 3.8
Hungary 43.1 43.3 46.1 46.8 46.2 43.8 45.2 47.9 49.0 49.0 49.0 5.9
Malta 17.9 18.4 17.9 17.9 17.7 18.1 18.6 18.9 19.2 18.8 : :
Netherlands 41.7 33.2 33.4 34.1 33.3 33.6 33.5 33.5 32.2 31.4 31.0 -10.8
Austria 43.3 43.8 44.2 44.5 43.3 43.5 43.9 44.2 44.6 44.8 45.0 1.6
Poland 35.1 35.5 35.2 32.0 31.7 31.8 32.0 33.3 33.5 33.6 33.7 -1.4
Portugal 32.1 32.8 32.5 32.2 31.9 32.2 32.3 32.6 35.2 34.9 36.2 4.1
Romania : : : 40.9 43.1 43.4 43.4 43.4 40.8 41.0 : :
Slovenia 41.8 41.4 40.9 40.3 39.7 38.6 38.7 38.6 38.5 38.6 38.6 -3.2
Slovakia 34.8 35.3 35.5 36.1 34.4 34.7 36.1 36.9 38.5 38.6 38.8 3.9
Finland 39.3 38.9 38.6 38.7 37.2 36.8 36.8 36.8 37.6 38.2 38.3 -1.0
Sweden 46.6 46.0 43.3 42.6 41.3 40.7 40.7 40.8 40.9 40.5 40.7 -5.8
United Kingdom 30.6 30.6 30.8 29.7 29.1 29.4 28.5 27.9 26.8 26.2 26.0 -4.6
Iceland 28.3 28.3 27.1 27.6 26.1 28.4 29.4 29.3 29.7 29.3 29.9 1.6
Norway 34.3 34.4 34.2 34.2 34.1 34.1 34.3 34.2 34.1 33.8 33.6 -0.6
Simple
averages
EU-28 (1) : : : : : : : : 39.6 38.9 : :
EU-27 (1) 40.7 40.3 40.1 39.9 39.8 39.9 40.2 40.1 39.6 39.0 : :
EA-19 (1) 43.0 42.5 42.4 42.2 42.0 42.2 42.8 42.9 42.5 42.0 : :
(1) Indicators are estimated
Source: DG Taxation and Customs Union, based on OECD data
Taxation of capital
TOP CORPORATE INCOME TAX corporate income varies between aminimum of 10 % in
RATES HAVE EDGED SLIGHTLY Bulgaria to top statutory rates equal to or above 30% in
LOWER SINCE THE CRISIS Belgium, Germany, France, Italy and Malta, although tax
provisions may limit the rate effectively applied. However,
The EU average top rate of tax on corporate income has since 2000 the distance between the minimum and
moved gently downwards since 2009 (Graph 16), but at maximum rates in the Union has decreased from 32 to
amuch slower rate than the drop between 2000 and 25 percentage points. Compared with 2014, six Member
2009. The EU-28 average in 2016 was 22.5 %, compared States have lower rates in 2016: the largest reduction was
with 23.8 % in 2009 and 32 % in 2000. in Spain (from 30 % to 25 %), followed by France (38 %
to 34.4 %), Denmark (24.5 % to 22 %), Portugal (31.5 % to
Although the decreasing trend has been quite general, 29.5 %), Estonia and the United Kingdom (21 % to 20 %).
corporate tax rates still vary substantially within the
Union (see Table 4). The adjusted statutory tax rate on

Graph 15: Corporate income tax revenues, 2002-2014
(% of GDP, GDP-weighted average)
3.5
3.0
2.5
2.0
1.5
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
EU-28 EA-19
CAPITAL TAXATION: REVENUES Corporate income tax revenues show arather variable
EDGE UPWARDS trend during this period (Graph 15) in spite of the
steady fall in corporate tax rates (Graph 16). Corporate
Taxes on capital represented 8.2 % of GDP in the EU-28 income tax revenues displayed astrong upward trend
in 2014, up from 8.0 % in 2012, continuing their upward until 2007, which was suddenly disrupted as aresult of
trend since 2010 (Table 53 in Annex A). Taxes on the the economic and financial crisis as corporate income
income of households and taxes on stocks of capital/ tax revenues started to decline quickly. It was only after
wealth have shown asimilar upward trend over the 2009 that corporate income tax revenues started to
same two-year period (Tables 57 and 61 in Annex A). grow again, but by 2013-14 they had levelled off.
Graph 16: Corporate income tax rates and average effective taxation indicators, 2000-2016
(%)
34%
32%
30%
28%
26%
24%
22%
20%
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
EU-28 average top CIT rates EU-28 EATR

1
34

Table 4: Top statutory corporate income tax rates (including surcharges), 2001-2016
(%)
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
Belgium 40.2 40.2 34.0 34.0 34.0 34.0 34.0 34.0 34.0 34.0 34.0 34.0 34.0 34.0 34.0 34.0
Bulgaria 28.0 23.5 23.5 19.5 15.0 15.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0
Czech Republic 31.0 31.0 31.0 28.0 26.0 24.0 24.0 21.0 20.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0
Denmark 30.0 30.0 30.0 30.0 28.0 28.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 24.5 23.5 22.0
Germany 38.3 38.3 39.6 38.3 38.7 38.7 38.7 30.2 30.2 30.2 30.2 30.2 30.2 30.2 30.2 30.2
Estonia 26.0 26.0 26.0 26.0 24.0 23.0 22.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 20.0 20.0
Ireland 20.0 16.0 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5
Greece 37.5 35.0 35.0 35.0 32.0 29.0 25.0 35.0 35.0 24.0 20.0 20.0 26.0 26.0 29.0 29.0
Spain 35.0 35.0 35.0 35.0 35.0 35.0 32.5 30.0 30.0 30.0 30.0 30.0 30.0 30.0 28.0 25.0
France 36.4 35.4 35.4 35.4 35.0 34.4 34.4 34.4 34.4 34.4 36.1 36.1 38.0 38.0 38.0 34.4
Croatia 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0
Italy 40.3 40.3 38.3 37.3 37.3 37.3 37.3 31.4 31.4 31.4 31.4 31.4 31.4 31.4 31.4 31.4
Cyprus 28.0 28.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 12.5 12.5 12.5 12.5
Latvia 25.0 22.0 19.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0
Lithuania 24.0 15.0 15.0 15.0 15.0 19.0 18.0 15.0 20.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0
Luxembourg 37.5 30.4 30.4 30.4 30.4 29.6 29.6 29.6 28.6 28.6 28.8 28.8 29.2 29.2 29.2 29.2
Hungary 19.6 19.6 19.6 17.6 17.5 17.5 21.3 21.3 21.3 20.6 20.6 20.6 20.6 20.6 20.6 20.6
Malta 35.0 35.0 35.0 35.0 35.0 35.0 35.0 35.0 35.0 35.0 35.0 35.0 35.0 35.0 35.0 35.0
Netherlands 35.0 34.5 34.5 34.5 31.5 29.6 25.5 25.5 25.5 25.5 25.0 25.0 25.0 25.0 25.0 25.0
Austria 34.0 34.0 34.0 34.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0
Poland 28.0 28.0 27.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0
Portugal 35.2 33.0 33.0 27.5 27.5 27.5 26.5 26.5 26.5 29.0 29.0 31.5 31.5 31.5 29.5 29.5
Romania 25.0 25.0 25.0 25.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0
Slovenia 25.0 25.0 25.0 25.0 25.0 25.0 23.0 22.0 21.0 20.0 20.0 18.0 17.0 17.0 17.0 17.0
Slovakia 29.0 25.0 25.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 23.0 22.0 22.0 22.0
Finland 29.0 29.0 29.0 29.0 26.0 26.0 26.0 26.0 26.0 26.0 26.0 24.5 24.5 20.0 20.0 20.0
Sweden 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 26.3 26.3 26.3 26.3 22.0 22.0 22.0 22.0
United Kingdom 30.0 30.0 30.0 30.0 30.0 30.0 30.0 28.0 28.0 28.0 26.0 24.0 23.0 21.0 20.0 20.0
Iceland 30.0 18.0 18.0 18.0 18.0 18.0 18.0 15.0 15.0 18.0 20.0 20.0 20.0 20.0 20.0 20.0
Norway 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 27.0 27.0 25.0
Simple averages
EU-28 30.4 29.0 27.8 26.6 25.3 25.1 24.4 23.8 23.8 23.2 23.0 22.9 23.2 22.9 22.8 22.5
EA-19 32.1 30.4 28.7 27.8 26.7 26.6 25.7 25.1 25.3 24.5 24.4 24.3 25.0 24.8 24.6 24.3

Notes: 1. The basic (non-targeted) top rate is presented here; some countries apply small profits rates or special rates, e.g., in case the investment is financed through issuing new equity, or alternative rates for different sectors. Such
targeted tax rates can be substantially lower than the effective top rate.
2. Existing surcharges and local taxes are included when they are targeted to large enterprises or when their level varies, the top rate is used in the table (see country notes below).
Country notes:
Belgium: (a) A3 % crisis surcharge is applicable since 1993; (b) since 1.1.2006 Belgium applies asystem of notional interest deduction (ACE) which reduces the effective tax rate by several percentage points, depending on the
difference between the rate of return and the rate of the notional interest deduction.
Cyprus: Public corporate bodies were subject to higher 25 % rate (200308). The 5 % surcharge levied on all companies (incl public bodies) with taxable income exceeding EUR 1.7 million in 2003 and 2004 is not included. In 2013,
under the macro-financial adjustment programme and prior to the first disbursement of assistance, the corporate income tax rate was increased to 12.5 % (with effect on 1.1.2013).
France: 33.33 %; 34.43 % including 3.3 % additional social surcharge for large companies; 36.1% (201112) and 38.0 % (201315) including the temporary surcharge (contribution exceptionnelle) for very large companies (turnover above
EUR 250 million). Companies can benefit from atax credit equal to 6 % (since 2014) of the payroll for (most) employees. The local business tax (contribution conomique territoriale) is not included (capped to 3 % of value added).
Germany: The rate includes the solidarity surcharge of 5.5 % and the Berlin rate for the trade tax (Gewerbesteuer: 14.35 %; in 2012 average trade tax rate for former federal territory was 13.825 % and 12.985 % for new Lnder). From
1995 to 2000 the rates for Germany refer only to retained profits. For distributed profits lower rates applied. Until 2007 the trade tax was an allowable expense for the purpose of calculating the income on which corporation tax is
payable. As from 2008 enterprises are subject to an overall tax burden of around 30 %.
Greece: The rate includes aspecial contribution introduced in 2009 (2008 income) on companies with net income above EUR 5 million. The contribution is levied at progressive rates, with the marginal rate reaching 10 %. In 2010
(2009 income) the contribution applies to income above EUR 100 000, top rate being 10 % (income above EUR 5 million).
Spain: Since 2015 a30% nominal rate is applied to financial entities and exploration, research and exploitation of deposits and underground storage hydrocarbons entities.
Hungary: Including the local business tax of maximum 2 % that applies on the gross operating profit (turnover minus costs) and which is deductible from the CIT. In the typical case of alocal tax of 2 %, the total tax paid is 2 + (19
x0.98) = 20.62. For energy providers and other utilities, acca. 50 % CIT rate applies. An Innovation tax of 0.3 % is also due on the same base as the local business tax while micro and small enterprises are exempted from paying (not
included in the calculation).
Ireland: 25 % for non-trading income, gains and profits from mining petroleum and land dealing activities. Until 2003, Ireland applied a10 % CIT rate to qualifying manufacturing and services companies.
Italy: As from 1998 the rates for Italy include IRAP (rate 3.90 %), alocal tax levied on atax base broader than corporate income. The rate may vary up to 0.92 percentage point depending on location. Robin tax on financial
institutions is not included. From 2012, an ACE is in force, reducing the effective tax rate (see also previous note on Belgium).
Lithuania: Asocial tax (applied as asurcharge) has been introduced in 2006 and 2007 (at 4 % and 3 % respectively). As from 2010, companies with up to ten employees and taxable income not exceeding LTL 500 000 (approx. EUR
144 810), benefit from areduced tax rate of 5 %.As from 2012, the threshold has been increased to LTL 1 000 000 (about EUR 289 603) and from 2015toEUR 300 000.
Luxembourg: Basic local tax (municipal business tax) is 3 % to be multiplied by amunicipal factor ranging from 2 to 3.5. The rate in the table is for Luxembourg City.
Malta: The rate shown does not take into account the corporate tax refund system
Portugal: As from 2007 the rate for Portugal includes the maximum 1.5 % rate of amunicipal surcharge. As from 1.1.2014 the State tax is 3 % on taxable profits between EUR 1.5 and 7.5 million, 5 % on taxable profits between EUR 7.5
and 35 million and 7 % on profits exceeding EUR 35 million.
Slovakia: The standard CIT rate was reduced to 22 % on the 1.1.2014, together with the introduction of aminimum (lump sum) tax, whose value vary with turnover (EUR 480 for not VAT registered companies, EUR 960 if small VAT
registered companies and EUR 2880 if annual turnover above EUR 500 000).
United Kingdom: Rates given are rates for the tax year starting in April.

35
1
STABILISATION IN EFFECTIVE Devereux et al. (2008) and follows the methodology set
AVERAGE TAX RATES out by Devereux and Griffith (1999, 2003).
Another indicator of the tax burden on corporations is EATRs have decreased over the last decade largely in
the effective average tax rate (EATR). This is aforward- line with the fall in the CIT rate, but the latest data show
looking micro based indicator computed by applying astabilisation around the 21 % level for the EU-28 since
some of the basic tax rules to ahypothetical investment, as 2010 (see Graph 16). The EU-28 average EATR in 2015 was
opposed to the ITRs which are based on real aggregated 21.1 %. However, EATR levels vary considerably between
revenues and tax bases derived from national accounts Member States (see Table 85 in Annex A). The EATR is the
data (backward-looking). The methodology used for the lowest in Bulgaria (9 %), Latvia (14.3 %), Lithuania (13.6 %),
calculation of EATRs is explained in the ZEW report by and Ireland (14.1%) and the highest in France (38.3 %),
Spain (32.9 %)6 and Malta (32.2%).
Environmental taxation
EU REVENUES RELATIVE TO GDP countries (2.4 % of GDP) both time series appear to be
HAVE EDGED UPWARDS SINCE 2009 converging over the last four years.
Since the economic crisis, environmental taxation has The ratio of environmental tax revenues to GDP differs
once again taken on akey role in policy debates as an between Member States, with Denmark (4.1 %), Slovenia
instrument for raising revenue in abeneficial way and Croatia (both 3.9 %) having the highest ratios,
through improving the quality of the environment and Lithuania (1.7 %), Slovakia and Spain (both 1.8 %)
while creating room to deliver labour tax cuts and thus registering the lowest.
help to boost employment.
These tax revenue trends shed light on the importance
The overall trend at EU level can be seen in Graph 17. of environmental taxes as arevenue source, but need
After falling between 2002 and 2008, environmental tax to be interpreted with caution. They are the result of
revenues as apercentage of GDP started to rise in 2009, changes in environmental tax rates and tax bases. Azero
and despite levelling out in 2010, they continued to increase in tax revenue may arise when the underlying
increase steadily thereafter up to 2014. It is worth noting tax base (e.g. fossil fuel consumption) has decreased,
that the trend for both the euro area and EU 28 has been but the corresponding tax rates have increased. Such
broadly similar, but although the level of environmental green dynamics may not be captured fully in the tax
tax revenues is slightly lower for the first group of revenue data.
Graph 17: Environmental tax revenues, 2000-2014

(% of GDP)
2.7%
2.6%
2.5%
2.4%
2.3%
2.2%
2.1%
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
EU-28 EA-19

(6) It should be noted that the ZEW calculation of the corporate statutory effective tax rate for Spain includes the IAE (Impuesto sobre Actividades Economicas) which is
alocal tax levied on the operation of abusiness activity. It can be characterized as anon-income tax on business capital. It is only loosely linked to corporate turnover
and does not relate to corporate profit.

LARGE DIFFERENCES IN LEVELS, important share of environmental taxation. However,
TRENDS AND COMPOSITION the fall was partly offset by increases in energy tax
BETWEEN MEMBER STATES revenues (Cyprus) and energy and pollution/resources
tax revenues (Malta).
Individual Member States have displayed considerable
differences. Thirteen Member States registered growth
in environmental tax revenues as apercentage of GDP SHARP RISE IN THE IMPLICIT TAX
between 2009 and 2014. During this period, Greece RATE ON ENERGY IN 2014
stands out with its almost doubling of its share of tax
revenue in GDP (1.9% in 2009 to 3.7% in 2014). Italy, In the past, taxes on energy and transport were used
Romania and Croatia are also noteworthy in this area. as revenue raising instruments, rather than as tools of
On the other hand the largest falls were recorded in environmental policy. Therefore, if one looks at the
Luxembourg and Sweden. proportion of environmental tax in total tax revenue,
it is not possible to deduce the priority placed on
A longer term perspective on the trends by country environmental protection. Ahigh level of this indicator
can be seen in Graph 18, highlighting the shift in may be the result of high tax rates, but could also be
composition of environmental tax revenues between the consequence of alarge tax base in relation to GDP,
2004 and 2014. The preponderant role of energy tax which can be an indication of the inefficient use of
revenues in environmental tax receipts is clear for almost resources in acountry. The indicator can therefore give
all countries, with such taxes accounting for much of amisleading view of environmental policy goals of the
the evolution over this period. Greece Italy and Slovenia country in question.
showed the highest rises in energy tax revenues, and
Luxembourg the largest drop (1 % of GDP). The implicit tax rate on energy (ITR), which calculates
energy tax revenues in relation to final energy
Environmental tax revenues are composed mainly consumption, is not influenced by the size of the tax
of energy taxes (accounting for some 77 % of EU-28 base and thus provides amore reliable measure of the
environmental tax revenues) of which transport fuel effective level of environmentally related (or energy)
taxes represent more than three quarters of receipts taxation. However, this indicator also shows some
followed by non-fuel transport taxes (20 %) and pollution peculiarities. Changes in the structure of final energy
/ resources taxes (4 %). consumption may significantly affect the indicator even
if tax rates are unchanged. Moreover, the ITR on energy
During the same period, the level of transport tax treats equally all kinds of energy consumption, regardless
revenues decreased quite markedly in Cyprus and of their environmental impact; an energy unit produced
Malta, the two countries where transport taxes form an from hydroelectric power has the same weight as
Graph 18: Evolution of the structure of environmental taxes, 2004-2014

(difference in percentage points of GDP)
2.0%
1.5%
1.0%
0.5%
0.0%
-0.5%
-1.0%
-1.5%
EL
IT
SI
EE
LV
RO
MT
FR
IE
UK
NL
ES
HR
PL
HU
FI
AT
CZ
BG
BE
SE
DE
CY
SK
PT
DK
LT
LU
EU-28
EA-19
Transport Energy Pollution/Resources Total

aunit produced from coal. In many countries, however, AROUND THREE QUARTERS OF
renewable energy sources are subject to lower tax rates ENERGY TAX REVENUES COME
than exhaustible energy sources, or altogether exempted FROM TRANSPORT FUEL
in order to provide incentives to switch from fossil fuels
towards these more environmentally-friendly sources of Around 73 % of energy tax revenues in the EU are
energy. Thus, acountry with alarge share of renewable raised on transport fuel. In 8 Member States transport
energy may have alower ITR on energy than acountry fuel represents over 90 % of energy tax revenue (Graph
that relies largely on carbon-based energy sources. 20). Denmark, Italy, Sweden, the Netherlands, Greece
and Finland have the lowest share of transport fuels
After acontinuous downward trend in real terms (between 38 % and 65 %). Overall energy tax revenue is
between 2002 and 2008, taxation on energy has grown highest in Slovenia, Italy and Greece (3 %, 3 % and 2.9 %
steadily since the economic crisis (see Graph 19), despite of GDP respectively).
the drop observed in 2010. With its comprehensive
energy tax system, Denmark has the highest value of the
indicator in the EU.
Graph 19: Energy tax revenues in relation to final energy consumption (real ITR on energy)
(Euro per tonne of oil equivalent, deflated with cumulative % change in final demand deflator (2010 = 100))
250
240
230
220
210
200
190
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
EU-28 EA-19
Graph 20: Energy tax revenues by Member State, 2014

(% of GDP)
3.5%
3.0%
2.5%
2.0%
1.5%
1.0%
0.5%
0.0%
SI
IT
EL
BG
CY
DK
HR
EE
RO
PL
LV
CZ
FI
HU
NL
LU
UK
SE
DE
PT
FR
LT
MT
ES
AT
SK
IE
BE
EU-28
EA-19
Transport fuel tax Other energy tax

Property Taxes
TWO-THIRDS OF PROPERTY Recurrent taxes on real estate property have attracted
TAXES IN THE EU ARE increasing attention from policy makers because in
RECURRENT TAXES many countries where they are low they offer apotential
source for increasing revenue, while at the same time
Property taxes cover recurrent taxes on immovable they are considered to be the least detrimental to
property, which typically are paid annually and are economic growth given the immobility of the tax base.
linked to some measure of the value of the property, and
other property taxes, which include taxes on property Nevertheless, there are significant differences between
transfers and transactions. In the EU generally, it is Member States. The highest recurrent property taxes
recurrent property taxes that dominate, accounting for can be found in the France (3.2 % of GDP), the United
1.6 % of GDP and 65.6 % of all property taxes in 2014 Kingdom (3.1 %) and Greece (2.6 %). The lowest rates are
(Graph 21 shows the composition of property taxes for found in Croatia, Luxembourg and Malta (which does
the Member States ordered by the amount of recurrent not levy this type of tax at all). Other forms of property
property taxes as apercentage of GDP). taxes are relatively high in Belgium, France, Luxembourg,
Spain and the United Kingdom.
Graph 21: Composition of property taxes by Member State, 2014

(% of GDP)
5.0
4.5
4.0
3.5
3.0
2.5
2.0
1.5
1.0
0.5
0.0
FR
EL
IT
BE
ES
PL
CY
IE
NL
PT
SE
FI
RO
HU
SI
DE
BG
EE
LT
CZ
AT
LU
HR
MT
EU-28
EA-19
LV
UK
DK
SK
Recurrent Taxes on immovable property as % of GDP Other taxes on property as % of GDP
Payable tax credits

In this section we look at some figures for so-called WHAT ARE PAYABLE TAX
payable tax credits because the way they are treated CREDITS?
in the calculation of tax revenues can have some impact
on taxation indicators. The figures provided come from Tax credits reduce tax liabilities. If the amount to be
several sources and should be treated at this stage as credited to the taxpayer is higher than the tax liability,
estimates only of the size and effects of payable tax the exceeding amount is either wasted or actually
credits (for more detail see the Methodological and transferred by the government to the taxpayer. The
Explanatory Notes in Part 4). former category of tax credits is called non-payable (or

wastable) tax credits, while the latter category is called tax revenues that part of the payable tax credits that is
payable (or non-wastable) tax credits. actually used to reduce the tax liability but including the
part of the payable tax credits that is actually transferred
Payable tax credits are credited against atax liability, to the tax payer as acomponent of government
and only need to be paid out to beneficiaries if they expenditure.
exceed the tax liability. Conceptually, apayable tax credit
can be split into two components: one component (the Both methods have their own methodological rationale.
tax expenditure component) is used to decrease the The gross approach adopted under ESA 2010 clarifies an
tax liability, and the other (the transfer component) issue that was previously neither explicit nor harmonized.
is the remainder left over if the total tax credit amount Under ESA95, this left some scope for the different ways of
exceeds the tax liability, and is paid directly to arecipient recording of the total tax revenue and total expenditure
as abenefit payment. of general government. The rationale for recording non-
payable tax credits and tax reliefs/ reductions acting on
the tax base as reducing government revenue (and the
THE TREATMENT OF PAYABLE tax burden) is that these affect only tax payers. On the
TAX CREDITS IN THE RECORDING other hand, payable tax credits, by their very nature, can
OF TAX REVENUES affect tax payers and households and corporations not
paying taxes alike. Adecision to introduce atax credit
There are two main methods for recording payable tax or not have atax credit but budget an equal amount of
credits in tax revenue statistics. expenditure (e.g. subsidies, social benefits, other current
the gross method which treats payable tax credits as transfers or capital transfers in particular investment
expenditure provisions, and consequently deducts grants) thus has the same effects on government net
neither the tax expenditure component nor the lending / net borrowing. There is thus acase for such
transfer component from recorded tax revenues adecision to be neutral on national accounts aggregates
this is used in most international national accounts such as GDP, GNI and key government aggregates.
manuals (ESA 2010, the SNA 2008, and the IMF GSM On the other hand, the split approach aims to avoid an
2014); increase in tax revenues due to the inclusion amounts
the split method which deducts only the part of that are not collected. It also eliminates the distinction
payable tax credits used to reduce the tax payers between payable and non-payable tax credits which
tax liability (the tax expenditure component of the are always recorded on anet basis, that is, only the
credit) this method was used by most countries in net amount is recorded on the revenue side of the
the past and is currently favoured by the OECD. government budget and nothing is recorded as
asubsidy on the expenditure side.
For those countries where tax credits are widely used,
this difference in treatment is important because it can
have asignificant effect on the reported tax revenues. COUNTRIES REPORTING PAYABLE
TAX CREDITS
The European System of National Accounts (ESA)
recently underwent amajor revision, and this included It should be noted that not all countries use tax credits
aharmonisation in the way payable tax credits are and/or payable tax credits as ameans of providing
recorded. The new system, ESA 2010, adopts the tax incentives to their taxpayers. Payable tax credits
gross method of reporting following on from the exist in ten EU Member States (Belgium, the Czech
harmonisation on the recording of tax credits introduced Republic, Denmark, Ireland, Spain, France, Italy, Austria,
in the SNA 08 and in line with the IMFs Government Slovakia and the United Kingdom) as well as Norway.
Finance Statistics Manual 2014 with the whole Luxembourg and Iceland do not yet report the relevant
amount of payable tax credits recorded as government items. The remaining countries report this item as not
expenditure (under the appropriate expenditure applicable.
transaction). To keep the accounting of government
In those countries covered by this report with payable
budget balance right, this means that the full amount
tax credits, the relative amount of such credits varies
of the payable tax credits is also recorded on the other
considerably (Graph 22). France (1 %) and the Czech
side of the government budget, as tax revenues. This
Republic (0.7 %) have the highest percentage of payable
recording method, which has also been adopted by
tax credits in relation to GDP. At the other extreme, Spain
other classification systems (the SNA 2008 and the IMF
and Norway record payable tax credits of less than 0.1%
GSM 2014), has important implications for tax indicators
of GDP.
since it might increase the recorded tax revenues of
those Member States that use payable tax credits.
Another recording method (the split method) is

favoured by the OECD. This involves deducting from

Graph 22: Size of payable tax credits (1)
2.5
2.0
1.5
1.0
0.5
0.0
BE CZ DK IE ES FR IT AT SK UK NO
% GDP % Total tax revenue
(1) Data are for 2014 except for Czech Republic for which data relate to 2013.
Source: Eurostat, except for Czech Republic (source OECD) and IT (component breakdown from Ministry of Economy and Finance/ISTAT (IT)).
The breakdown of payable tax credits between the tax In addition to the impact on the overall tax revenue
expenditure component and the transfer component to GDP ratio, the treatment of payable tax credits can
can be seen in Table 5. This decomposition is not have an effect on the figures reported under labour
available for all countries. tax revenues (and the associated ITR on labour) for
countries with payable working tax credits, and capital
tax revenues for countries with payable credits for
THE EFFECTS OF THE DIFFERENT corporations. However, it would be necessary to have
METHODS ON TAX REVENUE more detailed breakdowns of payable tax credits by
INDICATORS economic function than those currently available in
order to demonstrate the effects of the split approach
The impact of the two different ways of recording on these indicators.
payable tax credits can be seen in Table 6. Using the
gross method leads to recorded tax revenues that are In the main graphs and tables of this report this ESA 2010
between 0.1 and 1 % of GDP higher than they would approach has been employed (gross method).
be under the split method. The countries where this
divergence is greatest are the Czech Republic, Italy and
Denmark.

Table 5: Payable tax credits (1)

(million euros)
Total Tax expenditure component Transfer component

Belgium 825 553 273
Czech Republic 1 135 808 327
Denmark 737 700 37
Germany (2) : : :
Ireland 667 : :
Spain 582 : :
France 20 969 : :
Italy 12 611 5 027 7 584
Austria 560 315 245
Slovakia 263 : :
United Kingdom (3) 2 322 1 167 1 155
Norway 198 53 145
(1) Data are for 2014 except for Czech Republic for which data relate to 2013.
(2) Other data for the year 2014 submitted by the German Federal Ministry of Finance to the OECD show significant tax credits: Total tax credit EUR 41 514; Tax expenditure
component EUR 26 974; Transfer component EUR 14 541. However, these amounts are not considered as tax credits under ESA 2010 definitions followed by Eurostat.
(3) Data (for 2013) submitted by the UK to the OECD show significantly higher levels of tax credits: Total tax credit EUR 36 859; Tax expenditure component EUR 4 460;
Transfer component EUR 32 399. However, these amounts are not considered as tax credits under ESA 2010 definitions followed by Eurostat.
Table 6: Effect of treatment of payable tax credits on total tax revenue indicators (1)
Total tax revenue (million euros) Total tax revenue (% of GDP)
Gross method Split method Gross method Split method

Belgium 181 575 181 022 45.3 45.2
Czech Republic 54 629 53 821 34.8 34.3
Denmark 129 903 129 203 49.9 49.6
Ireland 56 282 : 29.8 :
Spain 349 735 : 33.6 :
France 977 836 : 45.7 :
Italy 700 231 695 204 43.4 43.1
Austria 141 915 141 600 43.1 43.0
Slovakia 23 431 : 31.0 :
United Kingdom 740 231 739 064 32.8 32.8
Norway 146 975 146 922 38.9 38.9
(1) Data are for 2014 except for Czech Republic for which data relate to 2013, See also footnotes 2 and 3 of table 5.

2 2. National tax systems:
Structure and recent
developments

2 National tax systems: Structure and recent developments
Austria
Structure and development of tax revenues
Table AT.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
A. Structure by type of tax as % of GDP
Indirect taxes 14.9 14.8 14.6 14.4 14.0 13.9 14.0 14.4 14.3 14.4 14.6 14.5 14.6 10 48.0
VAT 7.9 7.7 7.7 7.7 7.4 7.4 7.5 7.7 7.7 7.6 7.7 7.7 7.7 13 25.4
Taxes and duties on
imports excluding VAT 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 27 0.4
Taxes on products, except
VAT and import duties 3.7 3.8 3.8 3.6 3.5 3.4 3.4 3.4 3.4 3.4 3.4 3.3 3.3 19 10.9
Other taxes on production 3.2 3.2 3.0 3.0 2.9 2.9 3.0 3.2 3.1 3.3 3.3 3.4 3.4 4 11.3
Direct taxes 13.7 13.5 13.3 12.8 12.7 13.2 13.8 12.5 12.5 12.6 13.0 13.5 13.8 9 45.4
Personal income taxes 10.4 10.3 10.0 9.6 9.6 9.8 10.3 9.8 9.7 9.7 10.0 10.2 10.5 6 34.6
Corporate income taxes 2.3 2.3 2.3 2.3 2.2 2.5 2.6 1.8 2.0 2.1 2.1 2.2 2.2 15 7.3
Other 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 1.1 1.0 11 3.5
Social contributions 14.1 14.2 14.1 14.0 13.9 13.7 13.8 14.2 14.1 14.1 14.2 14.6 14.8 4 48.6
Employers 6.7 6.7 6.6 6.6 6.5 6.4 6.5 6.6 6.6 6.6 6.7 6.8 6.9 11 22.7
Households 7.5 7.5 7.5 7.4 7.4 7.2 7.3 7.6 7.5 7.5 7.5 7.7 7.9 4 25.9
Less: capital transfers ( )2
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Total 42.7 42.5 42.0 41.1 40.5 40.7 41.6 41.1 41.0 41.1 41.8 42.6 43.1 6 141.9
Memo item: Total payable tax
credits 0.2 0.2 0.2 0.3 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.6
B. Structure by level of
as % of total taxation
government
Central government 68.1 67.8 67.6 67.0 66.8 67.3 67.6 66.1 66.3 66.4 66.6 66.6 66.5 12 94.4
State government ( ) 1
1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.6 1.6 1.5 1.5 1.6 1.5 2.2
Local government 3.3 3.3 3.3 3.3 3.3 3.2 3.2 3.3 3.3 3.3 3.3 3.3 3.2 20 4.6
Social security funds 26.7 27.0 27.2 27.8 28.0 27.6 27.4 28.7 28.5 28.4 28.3 28.3 28.5 17 40.4
EU institutions 0.4 0.4 0.3 0.4 0.4 0.4 0.3 0.3 0.3 0.3 0.3 0.3 0.3 21 0.4
C. Structure by economic
as % of GDP
function
Consumption 12.1 12.0 11.9 11.7 11.3 11.2 11.3 11.5 11.5 11.4 11.5 11.5 11.5 15 37.9
Labour 23.8 24.0 23.2 22.7 22.6 22.5 23.1 23.3 23.3 23.3 23.8 24.3 24.7 3 81.4
of which on income from
employment 21.0 21.1 20.6 20.3 20.2 20.1 20.6 20.8 20.7 20.7 21.1 21.5 21.9 4 72.0
Paid by employers 9.2 9.3 9.1 9.0 8.9 8.9 9.1 9.4 9.3 9.3 9.4 9.6 9.7 5 32.0
Paid by employees 11.8 11.9 11.5 11.2 11.2 11.2 11.6 11.4 11.4 11.4 11.6 11.9 12.1 4 40.0
Paid by non-employed 2.8 2.9 2.6 2.4 2.4 2.4 2.5 2.5 2.6 2.6 2.7 2.8 2.9 6 9.4

National tax systems: Structure and recent developments 2
Table AT.1: Revenue (continued)
(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 6.8 6.5 6.9 6.7 6.6 7.0 7.1 6.3 6.2 6.4 6.4 6.8 6.9 13 22.6
Income of corporations 2.3 2.3 2.3 2.3 2.2 2.5 2.6 1.8 2.0 2.1 2.1 2.2 2.2 16 7.3
Income of households 0.9 0.8 0.8 0.8 0.9 1.1 1.3 1.1 0.9 0.9 0.8 0.8 0.9 11 2.9
Income of self-employed 2.5 2.4 2.8 2.6 2.5 2.4 2.4 2.5 2.5 2.4 2.4 2.5 2.6 3 8.7
Stock of capital 1.0 1.1 1.0 1.0 1.0 1.0 0.9 0.9 0.9 1.0 1.1 1.2 1.1 23 3.7
D. Environmental taxes as % of GDP
Environmental taxes 2.7 2.7 2.7 2.6 2.5 2.4 2.4 2.4 2.4 2.5 2.5 2.4 2.5 16 8.1
Energy 1.7 1.7 1.8 1.7 1.6 1.6 1.6 1.6 1.6 1.6 1.6 1.6 1.5 25 5.0
of which transport fuel
taxes : : : 1.3 1.2 1.2 1.3 1.3 1.2 1.3 1.3 1.2 1.2 21
Transport 0.9 1.0 0.9 0.9 0.9 0.8 0.8 0.8 0.8 0.8 0.8 0.8 0.9 5 3.0
Pollution and resources 0.05 0.05 0.03 0.02 0.03 0.03 0.03 0.02 0.02 0.02 0.02 0.02 0.02 21 0.1
E. Property taxes as % of GDP
Taxes on property 0.5 0.5 0.5 0.5 0.6 0.5 0.5 0.5 0.5 0.7 0.7 0.7 0.7 23 2.2
Recurrent taxes on
immovable property 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 25 0.7
Other taxes on property 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.5 0.5 0.5 0.5 15 1.6
F. Implicit tax rates %
Consumption 22.4 22.0 21.9 21.5 21.0 21.3 21.4 21.4 21.3 21.2 21.4 21.2 21.3 11
Labour 42.0 42.2 42.1 41.9 42.0 42.1 42.4 41.4 41.6 41.9 42.1 42.5 43.0 3
(1) This level refers to the Lnder in Austria and Germany, the gewesten and gemeenschappen / rgions et communauts in Belgium, and the comunidades
autnomas in Spain.
(2) Representing taxes assessed but unlikely to be collected.
Source: DG Taxation and Customs Union, based on Eurostat data.
Figure AT.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
15
10
Social Indirect taxes
contributions Labour - paid
Capital 5
by employers
Labour - paid Labour - paid

Direct taxes by non-employed by employees
AT EU-28

Latest tax reforms
Table AT.2: Latest tax reforms
Description of measure Change Date

Personal income tax
General rate decrease (along with adjustment/ increase of number of
Rate decrease In force from: 01/01/2016
brackets).
Integration of general tax credit in the commuter tax credit as well as
increase of final commuter tax credit (sum per head before reform: EUR
Base decrease In force from: 01/01/2016
345, sum after reform: EUR 400); adjustments of reimboursement for low-
income-commuters
Tax allowance for children doubled from EUR 220toEUR 440 and increased
in the case of double income families from EUR 132toEUR 300.
Reimbursement of up to half of the social insurance contributions for
low-income-earners (maximum of EUR 400 per year for non-commuting
employees; maximum of EUR 500 per year for commuters; maximum of N/A In force from: 01/01/2016
EUR 110 for pensioners). These increases of reimbursed amounts are partly
antedated to the tax assessment for the year 2015.
Preferential tax regime of employees share acquisitions increased from EUR
1460toEUR 3000 per year.
Adjustment of partial exemption of employee discounts (reductions of up to
20% off the normal sales price are exempt)
Temporary increase of top PIT rate from 50 to 55%. Rate increase In force from: 01/01/2016
Abolition of special tax deductions (for certain insurance premiums and
the construction and renovation of owner occupied dwellings) for new Base increase In force from: 01/01/2016
contracts (for old contracts deduction will remain for 5 more years).
Introduction of asingle depreciation rate of 2.5% for buildings of business
property; increase of assumed implicit share of land value in case of all-
Base increase In force from: 01/01/2016
in-one purchase prices for real estate; extension of the apportioning of
expenses for maintainance
Increase of real estate gains tax from 25 to 30%; broadening of tax base
for certain transactions (also concerns unincorporated businesses/ self Base increase In force from: 01/01/2016
employed income & CIT)
Increase of tax rate on capital gains from 25 to 27.5% except for interest
Rate increase In force from: 01/01/2016
income from bank deposits (giro and savings accounts)
For company cars for private use emitting carbon dioxide of more than 130
g/km the fringe benefits will be increased to 2% of the cost of purchase; for Base increase In force from: 01/01/2016
electric company cars for private use no implicit income benefit will be set.
Corporate income tax
New arrangements for exit taxation for companies and natural persons;
taxation of hidden reserves immediately but tax can be paid in instalments Base neutral In force from: 01/01/2016
(over 7 years)
Increase of premium for R&D expenditure from 10 to 12% Base decrease In force from: 01/01/2016
Limitation of loss carry forward for general partnerships; introduction of
unlimited loss carry forward if the tax-profit is determined by cash-flow-
accounting; new tax regime for the reduction of corporate equity (also Base increase In force from: 01/01/2016
concerns PIT unincorporated businesses/ self employed income & capital
income tax)
Abolition of education premium and education allowance (also concerns PIT
(unincorporated businesses/ self employed income)
Value-added tax
Margin taxation for transport services Base neutral In force from: 01/01/2016
Increase of VAT rate for specific supplies (living animals, seeds, plants,
flowers, wood, animal feed, national air traffic, museums, etc.) from 10 to
13% (also for accomodation and certain cultural services but only from 1 May Rate increase In force from: 01/01/2016
2016); increase of VAT rate for direct sales of wine by flat-rate farmers from 12
to 13%; adaption of flat rate scheme for agriculture and forestry

Table AT.2: Latest tax reforms (continued)
Property taxes
Clarification regarding allocation of income in case of legal entities involved
N/A In force from: 01/01/2016
and clarification regarding property tax
Real estate transaction tax: The tax base for unremunerated real estate
transfers will be changed from acadastre-value to the market value, whereas
in agriculture and forestry the (updated) cadastre-value still applies for this
kind of transactions. The uniform tax rate of 2% for intra-family transactions
and of 3.5% for other transactions is in the case of unremunerated real
estate transfers going to be changed to atax rate dependent on the
transaction-value with the following brackets: 0.5% for up to EUR 250000,
2% for up to EUR 400000 and 3.5% for above. For transfers of real estate
used for business, the tax-free allowance is going to be increased from EUR
365000toEUR 900000.
Administrative, compliance related measures
Type of tax concerned: Income-, consumption- and excise taxes in general.
Reform: Fight of tax fraud: obligatory cash registers (up from specific
turnover thresholds) with special security solutions, obligation to register
every transaction with areceipt, disclosure of companies bank accounts
at the occasion of tax audits, fight of social fraud a.o. with improved data
analysis and heavier sanctions, etc.
Introduction of an autonomous tax assessment for employees, launched
by authorities following specific prerequisites, being- amongst others- the N/A In force from: 01/01/2016
expectation of arefund for the tax payer.
Source: DG Taxation and Customs Union.

Main features of the tax system
Table AT.3: Individual taxation (PIT)
General
Resident: worldwide income (subject to double-tax relief))
Base and jurisdiction
Non-resident: domestic income
Taxation of couples and families Separate taxation
System and Applicable rates
Global / Labour income scheme
EUR 11000
Basic allowance
+ Tax credits: Employee, traffic, pensioner, sole earner and single parent
Progressive rates 25%, 35%, 42% 48% and 50% (1)
Rate schedule
Top marginal rate: 50% (> EUR 90000)
Surtaxes
Regional and local surcharges
Top statutory PIT rate (including surcharges) 50%
Owner occupied dwelling Not included
Capital income
Income from renting movable property Included
Income from renting immovable property Included
Capital gains (immovable property) 30%
Capital gains (movable property) Included (Exception: corporate equity:27.5% (final withholding))
Dividends 27.5% (final withholding)
Interests on deposits and special savings accounts 25% (final withholding)
Interests on corporate and government bonds 27.5% (final withholding)
Other specific features and alternative regimes
Other tax provisions
Main tax credits & deductions
Professional expenses Lump sum OR based on real expenses
Pension savings Yes
Mortgage Yes (interests)
Child care, educational, medical and travel expenses, loan interest,
Others (not exhaustive) alimony, donations, life insurance contributions, union fees, national
regional or local taxes
Treatment of losses (business/self-employed income) 3 year carry forward (small businesses, specific restrictions)
( ) An additional temporary rate of 55% is applicable for very high incomes (above EUR 1000000) until 2020.
1

Table AT.4: VAT
Tax rates
Standard 20%
Reduced rate(s) 10%
Table AT.5: Corporate Taxation (CIT)
Tax rates
Nominal corporate income tax rate 25%
Central government surcharge
Regional government surcharge
Local government surcharge
Top statutory CIT rate (including surcharges) 25%
Special tax rate for SMEs (all-in rate) no
Tax base Worldwide income
Anti-avoidance
Yes (financing costs related to acquisitions of participations within
Limits to interest deductions agroup are not deductable; nor is interest paid to arelated entity if
taxed at less than 10%)
Transfer pricing rules Yes, arms length principle
Controlled foreign company (CFC) No
Controlled foreign company (CFC) for passive income only No
Allowance for Corporate Equity No
Table AT.6: Social contributions
Employment income, income from business and self-employed

Base activities, income from sports/entertainment, benefits in kind,
pension income
Employers contributions
Total rate 21.48%
Pensions 12.55%, Healthcare 3.78%, Unemployment 3%, Illness/accident
of which:
1.3%, Accommodation promotion 0.5%, Insolvency guarantee funds 0.35%
Capped contributions Yes (EUR 4860 per month)
Employees contributions
Total rate 18.12%
Pensions 10.25%, Healthcare 3.87%, Unemployment 3%, Accommodation
of which:
promotion 0.5%, Chamber contribution 0.5%
Capped contributions Yes
Table AT.7: Wealth and transaction taxes
Inheritance and gift tax No

Real estate taxation
Recurrent real estate tax Yes
Regional differentiation Yes
Tax discount for primary dwelling No
Real estate transfer tax Yes
Net wealth tax No
Source: DG Taxation and Customs Union, on the basis of information provided by the national finance ministries. For more detail the TEDB database contains an
extensive inventory of the main taxes in force in EU Member States.

Belgium
Table BE.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
A. Structure by type of tax
Indirect taxes 12.9 13.0 13.1 13.2 13.2 13.1 13.0 12.8 13.1 13.1 13.4 13.3 13.2 16 53.1
VAT 6.8 6.6 6.7 6.9 6.9 6.9 6.8 6.8 6.9 6.9 6.9 6.9 6.9 22 27.5
Taxes and duties on
Direct taxes 17.2 16.7 17.0 16.9 16.9 16.6 16.9 15.7 16.1 16.6 17.1 17.8 17.7 3 71.1
Other 1.3 1.3 1.5 1.4 1.4 1.4 1.4 1.4 1.4 1.5 1.6 1.7 1.7 3 6.9
Employers 8.3 8.3 8.1 8.0 8.0 8.1 8.3 8.6 8.4 8.6 8.8 8.9 8.8 5 35.2
Households 5.6 5.5 5.4 5.3 5.2 5.2 5.4 5.6 5.5 5.5 5.5 5.6 5.5 11 22.2
Less: capital transfers (2) n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Total 44.0 43.5 43.6 43.5 43.3 43.0 43.6 42.7 43.1 43.7 44.8 45.6 45.3 3 181.6
credits 0.1 0.0 0.1 0.1 0.1 0.1 0.1 0.3 0.3 0.4 0.5 0.4 0.2 0.8
government
23.3 24.0 23.5 24.1 24.1 24.3 24.6 24.7 23.7 24.5 24.2 24.0 24.0 43.5
EU institutions 1.6 1.7 1.5 1.6 1.6 1.6 1.7 1.5 1.5 1.4 1.4 1.3 1.4 1 2.5
as % of GDP
function
Consumption 10.6 10.6 10.7 10.8 10.7 10.7 10.5 10.4 10.6 10.4 10.5 10.4 10.3 24 41.4
Labour 24.2 23.9 23.3 23.1 22.5 22.6 23.3 23.7 23.6 23.9 24.1 24.4 24.2 5 96.9
employment 22.2 21.9 21.6 21.3 20.9 20.9 21.5 21.9 21.6 22.0 22.1 22.5 22.2 2 89.1

Table BE.1: Tax Revenue (continued)
(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 9.1 8.9 9.4 9.5 9.9 9.6 9.7 8.4 8.8 9.2 10.0 10.6 10.6 1 42.5
Stock of capital 3.3 3.4 3.7 3.6 3.7 3.6 3.7 3.6 3.8 3.9 4.3 4.4 4.3 1 17.4
Energy 1.3 1.4 1.4 1.4 1.3 1.3 1.3 1.3 1.3 1.4 1.3 1.2 1.2 28 4.9
taxes : : : 1.3 1.2 1.2 1.1 1.2 1.2 1.2 1.1 1.1 1.1 25
Transport 0.8 0.8 0.8 0.8 0.8 0.7 0.7 0.8 0.7 0.8 0.7 0.7 0.7 10 2.8
Recurrent taxes on
Other taxes on
property 1.4 1.5 1.8 1.7 1.8 1.8 1.8 1.6 1.8 2.0 2.2 2.3 2.3 1 9.2
Consumption 21.1 21.2 21.8 22.0 21.8 22.0 21.2 20.8 21.2 21.0 21.0 21.0 21.0 12
Labour 43.2 43.0 43.7 43.4 42.5 42.6 42.6 42.4 43.1 43.4 43.3 43.6 43.5 2
(1) This level refers to the Lnder in Austria and Germany, the gewesten and gemeenschappen / rgions et communauts in Belgium, and the comunidades autnomas in Spain.
Figure BE.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
15
10
Capital 5
by employers

BE EU-28

Latest tax reforms
Table BE.2: Latest tax reforms

Personal income tax
[pm] Increase in lump sum professional expenses deduction (frais
professionnels forfaitaires), second step: gradually to maximum 30% and Base decrease In force from: 01/01/2016
maximum EUR 2950 in 2018
Increase in basic allowance (quotit forfaitaire exonre) and change in tax
schedule: gradual suppression of the 30% rate band (will be taxed at 25%;
Both base and rate decrease In force from: 01/01/2016
income between EUR 8711- EUR 12400); widening of the 40% rate bracked.
fully in force by 2019 tax year.
[Brussels region] Regional poll tax of EUR 89 is abolished Phase-out (decrease) In force from: 01/01/2016
[Brussels] abolition of the 1% agglomeration tax Rate decrease In force from: 01/01/2016
Increase of the deduction rate for productive investment, specific rate for
self-employed and SMEs (from 3.5 or 4% to 8%), and majoration for start-ups Base decrease In force from: 01/01/2016
and hi tech (+17.5%)
Value-added tax
Rate on electricity for households, back to standard rate 21% (was 6% since
03/2014)
Increase in threshold for VAT exempted activities: taxable persons whose
activity turnover < EUR 25000 are exempted (threshold at EUR 15000 N/A In force from: 01/01/2016
before)
Various changes at various dates: Directors fees subject to VAT from
01.04.2016; Renovation works on buildings aged 5y to 10y, from reduced 6%
rate to standard 21% rate (12.02.2016); esthetic procedures and surgery no
longer exempt (2016); reduction of VAT rate on school buildings.
Energy excises
Rate increase (excise increase on diesel already on 1.11.2015) Rate increase In force from: 01/11/2015
Alcohol excises
General and gradual (2016-2018) increase as part of the tax shift Rate increase In force from: 01/01/2016
Tobacco excises
General increase, gradual over the period 2016-2020, part of the tax shift Rate increase In force from: 01/01/2016
Other, non-harmonised excises
Excise on non-alcoholic beverages, except mineral water and juices: 3 cents
Introduction (increase) In force from: 01/01/2016
/ 1l bottle, 1c / can.
Property taxes
Tax (33%) on short-term capital gains (speculatietaks)- on quoted shares
and listed derivatives, realised by individuals within 6 months of their Introduction (increase) In force from: 01/01/2016
acquisition
Higher withholding tax on dividends and interests, from 25 to 27%; interests
from old loans and dividends from real estate investment companies no
longer benefitting from reduced rate (other reductions and exemptions, Both base and rate increase In force from: 01/01/2016
including on regulated savings accounts are maintained; reduced rate from
15 to 17%)
Taxe sur les oprations boursires Rate increase In force from: 01/01/2015
[Brussels] Recurrent taxes on immovable property, around 10 to 12%
increase

Table BE.2: Latest tax reforms (continued)

Reform of mortgage deductions for owner-occupied dwellings (loans
concluded > 01.01.2016) [WAL] vouchers (chque-habitat) for max 20y, not
linked to 1 dwelling, capped and depending on number of children and
income; [VL] tax reduction of 40% marginal rate, dropping of the uniqueness
condition (sole); [BXL] tax red abolished in 2017; compensation via
reduction of registration duties
Other types of tax
Gradual reduction of social contributions for self-employed (2016-
2018,-0.5% each year, from 22% to 20.5%)
Exemption from payment of salary withholding tax (dispense de versement
du prcompte) is increased for high-tech products (spread investment Base decrease In force from: 01/01/2016
deduction) and team / night-shift workers (+ 2.2%, 20.4 %)
Employers social contributions
Reduction of marginal rate from 33% (statutory) to 25% (effective) Rate decrease In force from: 01/01/2016
Full permanent exemption for 1st hires between 01.01.2016 and 31.112.2020),
temporary reduction (13 quarters) for 2nd to 6th hires (extends (incl of 6th Rate decrease In force from: 01/01/2016
hire) and strengthens existing measures)
Redesign of Entity I(federal government and social security) N/A In force from: 01/01/2016

Table BE.3: Individual taxation (PIT)
General
Separate taxation
Taxation of couples and families
(Limited) marital quotient
EUR 7130 (increased for lower income)
Basic allowance + allowances for children (increasing with rank, refundable up to EUR 440
per child) and other dependents
Progressive, 5 brackets: 25%, 30%, 40%, 45%, 50% (1)
Rate schedule
Top marginal rate: 50% ( > EUR 38080)
Surtaxes
(1); Local additional surtaxes: 7.44 % on average in Brussels Capital Region,
Regional and local surcharges 7,28% in Flemish region, 8,00% in Walloon Region (overall average
7.53%,range 0%-9%)
Top statutory PIT rate (including surcharges) 53.72%
Owner occupied dwelling Exempted
Capital income General rule: final withholding tax of 27% (2)
Income from renting immovable property Included in global income (specific rules)
Capital gains (immovable property) No, except in principle for some short-term capital gains
33% on realised short-term (< 6 months) capital gains on quoted shares
and listed derivatives; separate taxation of 0.4% on capital gains on shares
Capital gains (movable property)
held longer than one year, which are normally totally exempted from the
regular CIT, when realised by another company than aSME
Dividends 27% (3)
Standard saving accounts exempted (15% when > EUR 1880 interest
Interests on deposits and special savings accounts
income); other deposits: 27%
Interests on corporate and government bonds 27% (15% on some specific government bonds]
Sport or entertainment; prizes and awards 16.5%
Occasional activites 25% or 33%
Professional expenses Yes (lump sum proportional OR based on real expenses, capped)
Pension savings Yes
Mortgage Yes (interest and/or capital)
Educational travel expenses, alimony, child care expenses, donations,
Others (not exhaustive) investment in particular eco friendly or energy efficient goods; several
refundable tax credits (incl for low income workers)
Treatment of losses (business/self-employed income) Indefinite carry forward, can be tranferred to spouse or partner
(1) Federal and regional rates are summed in the table (top rate is for Brussels Capital Region). Indeed, since the 2014 income year, the regions can determine the regional
additional tax. The federal tax is complemented by aregional additional surcharge of 35.117% (at present identical in all regions) applied on (a share of) the federal taxes.
(2) Special social security contributions are paid by residents employees (not deductible). First EUR 18592 are exempted, 9% rate applies for income up to EUR 21070.96 and
1.3% for income up to EUR 60161.85.
(3) With some exceptions

Table BE.4: VAT
Tax rates
Standard 21%
Reduced rate(s) 6% and 12%
Table BE.5: Corporate Taxation (CIT)
Tax rates
Central government surcharge 3%
Top statutory CIT rate (including surcharges) 33.99%
24.98% (income < EUR 25000); 31.93% (25000 < income < 90000);
Special tax rate for SMEs (all-in rate)
35,54% (90000 < income < EUR 322500)
Anti-avoidance
Limits to interest deductions Yes (thin cap rule of 5:1 debt to equity)
Allowance for Corporate Equity Yes (notional rate 1.131% for non-SMES; 1.631% for SMEs)
Table BE.6: Social contributions
Base Employment income, benefits in kind

Employers contributions (1)
Rate first quarter 2016:34.55%- rate other quarters:32.15% (although
Total rate
several reductions exist)
of which: No rate breakdown
Capped contributions No
Total rate 13.07% (several reductions exist)
of which: Pensions 7.5%, Healthcare 4.7%, Unemployment 0.87%
(1) Social contribution rates will be gradually reduced, starting on 01.04.2016. The maximum effective basis rate for the rest of the 2016 year is 30% (down from 32.4%).
Table BE.7: Wealth and transaction taxes
Inheritance and gift tax yes (regional)

Tax discount for primary dwelling No (but reductions for modest dwellings, family encumbrances, etc)
Real estate transfer tax Yes (regional)
Net wealth tax No

Bulgaria
Table BG.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Indirect taxes 12.3 14.3 15.8 16.1 16.7 16.0 16.9 14.4 14.4 13.9 14.8 15.2 14.5 11 6.2
VAT 7.1 8.5 9.6 9.9 10.4 9.8 10.3 8.5 8.7 8.2 9.0 9.3 8.9 6 3.8
Taxes and duties on
Direct taxes 6.2 6.1 5.8 4.8 5.0 7.7 6.3 5.5 5.1 4.9 4.9 5.4 5.5 27 2.4
Other 0.2 0.3 0.3 0.4 0.5 0.6 0.6 0.3 0.3 0.4 0.4 0.4 0.4 21 0.2
Employers 7.1 7.7 7.5 6.7 5.5 5.2 4.6 4.4 4.3 4.3 4.0 4.5 4.7 21 2.0
Households 2.2 2.4 2.4 2.7 2.6 2.4 2.8 2.9 2.4 2.4 2.8 2.9 3.0 21 1.3
Total 27.8 30.4 31.5 30.3 29.7 31.4 30.6 27.2 26.3 25.5 26.6 27.9 27.8 26 11.9
credits n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
government
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
EU institutions n.a. n.a. n.a. n.a. n.a. 0.6 0.8 0.5 0.4 0.5 0.4 0.5 0.5 10 0.1
as % of GDP
function
Consumption 11.7 13.7 15.3 15.5 16.2 15.5 16.4 13.9 13.9 13.4 14.3 14.7 14.1 6 6.0
Labour 11.6 12.4 12.1 11.2 9.7 9.7 9.2 9.1 8.6 8.5 8.7 9.2 9.7 28 4.2
employment 11.6 12.4 12.1 11.2 9.7 9.7 9.2 9.1 8.6 8.5 8.7 9.2 9.7 28 4.2

Table BG.1: Tax Revenue (continued)
(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 4.5 4.3 4.2 3.6 3.9 6.1 5.0 4.2 3.8 3.6 3.6 4.0 3.9 24 1.7
Stock of capital 0.4 0.5 0.5 0.6 0.7 0.8 0.9 0.7 0.7 0.7 0.7 0.7 0.7 27 0.3
Energy 2.0 2.5 2.7 2.5 2.4 2.8 2.8 2.5 2.5 2.4 2.4 2.5 2.4 4 1.0
taxes : : : : : 2.7 2.8 2.4 2.4 2.3 2.3 2.4 2.3 2
Transport 0.2 0.2 0.2 0.2 0.3 0.3 0.3 0.3 0.3 0.2 0.2 0.3 0.3 20 0.1
Recurrent taxes on
Other taxes on
property 0.1 0.2 0.2 0.3 0.4 0.5 0.5 0.3 0.2 0.2 0.2 0.2 0.3 22 0.1
Consumption 16.9 19.6 21.6 21.7 23.3 21.7 23.9 20.9 20.3 20.2 20.5 22.1 21.0 13
Labour 33.3 35.5 35.6 33.2 29.6 30.4 27.4 25.7 23.4 23.8 23.5 23.3 23.7 27
Figure BG.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
15
10
Capital 5
by employers

BG EU-28

Latest tax reforms
Table BG.2: Latest tax reforms

Personal income tax
Extension of the scope of tax exempted income. Base decrease In force from: 01/01/2016
Reduction of the scope of tax exempted income. Base neutral In force from: 01/01/2016
Introduction of additional conditions for certain tax reliefs Rate neutral In force from: 01/01/2016
Value-added tax
Reduction of the input tax for assets used both for economic activity and for
personal needs.
Introduction of VAT exemption for the provision of medical care by aperson
practising the medical profession under the Health Act and the service
for manufacture, concerning currency, banknotes and coins used as legal
tender.
Energy excises
Increases of the levels of taxation for liquid heating fuels (gas oil, heavy fuel
oil, kerosene, etc.).
Exemption from taxation of biogas. Rate decrease In force from: 01/01/2016
Increase of minimum thresholds for the social security contributions on
average by 7.8% compared to 2015.
Explicitly mentioning the possibility for the Customs Agency to carry
intelligence operations to counteract excise duty fraud. Simplifying the rules
on levying the tax without having to produce administrative protocols for
violation.
Making stricter the requirements for small alcohol producers by, inter alia,
reducing the total volume capacity of the production facility to 500 litres.
Introducing new rules on refusing registration to legal entities whose
owners or administrative personnel have outstanding public debt to be N/A In force from: 01/01/2016
collected by the customs athorities.
Strengthening of certain administrative measures and powers for the
revenue administration
Introducing withholding tax for personal incomes from other sources with
random and irregular nature.
Administrative cooperation through automatic exchange of financial
Introduction (n/a) In force from: 01/01/2016
information in the field of taxation with participating jurisdictions.

Table BG.3: Individual taxation (PIT)
General
Separate taxation
Tax unit/ taxation of couples and families

Global / Labour income scheme Global income, also incl. awards & gifts,
-; BGN 200 per child (max BGN 600)
Basic allowance
Flat rate
Rate schedule
10%
Surtaxes -
Regional and local surcharges -
Capital income
Income from renting movable property Included in global income
Income from renting immovable property Included in global income
Capital gains (immovable property) Included in global income
Capital gains (movable property) Included in global income (except if sold on EEA stock exchange)
Dividends 5% final withholding tax
Interests on deposits and special savings accounts 8% final withholding tax
Interests on corporate and government bonds Exempted
Pension and other social security payments Exempted
Personal business income Sole traders (entrepreneurial activities): 15% final withholding tax
Small business, not VAT registered Lump sum
Yes, based on real expenses (entrepreneur income) OR in percentage (of
taxable income from: unprocessed agricultural products of registered
Professional expenses farmers- 60%; agricultural, forestry, hunting and fishery products,
copyrights and royalties, practice of skilled craft- 40%; freelance
occupation, other activity under non-labour relationships- 25%)
Pension savings Yes, also to life insurance funds
Mortgage Yes (interest), in certain conditions (young married couples)
Social security contributions- deducted from tax base; donations (up to
65% of tax base); social assistance and social benefits (unemployment,
Others (not exhaustive)
child care etc.), alimony- exempted; deductions for- persons with 50% or
more reduced capacity for work, disabled children etc.
Treatment of losses (business/self-employed income) 5-year carry forward (business income)

Table BG.4: VAT
Tax rates
Standard 20%
Reduced rate(s) 9%
Table BG.5: Corporate Taxation (CIT)
Tax rates
Anti-avoidance
Table BG.6: Social contributions
Employment income, income from business or self-employed

Base
activities
Total rate 18.10%
Pensions 9.9%, Healthcare 4.8%, Unemployment 0.6%, Occupational
of which:
disease/work accident 0.7%, Illness/maternity leave 2.1%
Capped contributions Cap for all social security contributions (2,600 BGN per month)
Total rate 12.9%
Pensions 7.9%, Healthcare 3.2%, Unemployment 0.4%, Illness/maternity
of which:
leave 1.4%
Capped contributions Cap for all social security contributions (2,600 BGN per month)
Table BG.7: Wealth and transaction taxes
Inheritance and gift tax Yes

Regional differentiation Tax rate is set by each municipality within arange set by law
Tax discount for primary dwelling Yes, 50% reduction
Net wealth tax No

Croatia
Table HR.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Indirect taxes 19.7 19.4 18.8 18.5 18.5 18.2 18.0 17.2 18.0 17.5 18.3 19.0 18.8 2 8.1
VAT 12.3 12.2 11.9 12.0 12.0 11.9 11.8 11.2 11.6 11.3 12.3 12.7 12.5 1 5.4
Taxes and duties on
Direct taxes 6.0 5.9 5.9 6.1 6.8 7.3 7.1 7.1 6.4 6.2 6.1 6.3 6.1 26 2.6
Other 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.7 1.0 0.4 0.4 0.4 0.4 20 0.2
Employers 6.2 6.2 6.3 6.2 6.1 6.2 6.3 6.5 6.3 6.2 6.0 5.7 6.2 13 2.7
Households 5.7 5.6 5.5 5.4 5.4 5.4 5.4 5.6 5.5 5.4 5.5 5.5 5.6 10 2.4
Total 37.6 37.1 36.4 36.2 36.8 37.1 36.8 36.4 36.1 35.2 35.9 36.6 36.7 12 15.8
government
EU institutions n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 0.1 0.3 17 0.1
as % of GDP
function
Consumption 18.9 18.6 18.0 17.8 17.8 17.4 17.1 16.4 17.2 16.6 17.6 18.1 18.0 1 7.7
Labour 14.5 14.4 14.5 14.2 14.3 14.6 14.8 15.6 15.1 14.4 14.5 14.3 14.9 17 6.4
employment 14.4 14.3 14.4 14.1 14.2 14.5 14.7 15.4 15.0 14.4 14.4 14.2 14.8 16 6.4

Table HR.1: Tax Revenue (continued)

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 4.2 4.1 3.9 4.2 4.8 5.1 4.9 4.5 3.8 4.2 3.9 4.1 3.8 26 1.6
Stock of capital 1.2 1.1 1.2 1.1 1.1 1.2 1.2 1.2 1.2 1.2 1.2 1.2 1.2 19 0.5
Energy 2.7 2.6 2.4 2.3 2.2 2.0 1.8 1.9 2.2 1.8 1.7 2.1 2.3 7 1.0
taxes : : : 2.2 2.1 1.9 1.7 1.8 2.1 1.8 1.7 2.0 2.1 3
Transport 0.8 1.0 1.0 1.1 1.1 1.1 1.0 0.9 0.8 0.8 0.8 0.8 0.9 7 0.4
Recurrent taxes on
Other taxes on
property 0.5 0.5 0.5 0.5 0.5 0.5 0.6 0.5 0.5 0.5 0.4 0.5 0.5 17 0.2
Consumption : : : : : : : : : : : : : :
Labour 29.4 29.1 29.9 29.4 30.1 30.7 30.9 31.2 30.9 29.9 30.0 30.0 31.0 23
Figure HR.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
20
15
Social Indirect taxes 10
Capital 5 by employers

HR EU-28

Latest tax reforms
Table HR.2: Latest tax reforms

Personal income tax
Tax Administration undertakes the obligation of the calculation of annual
income tax (taxpayers are not obliged to submit tax returns)
Simplification of the obligation to pay income tax and sending the report on
income from capital gains to the Tax Administration
Determination of interest rate for related-party loans at 5.14% N/A In force from: 01/01/2016
Tobacco excises
Increase in excise duty tax rate on manufactured tobacco Rate increase In force from: 18/04/2015
Property taxes
Adjustment of the Real Estate Tax Act with VAT Act N/A In force from: 01/01/2015
Publication of manual for tax affairs of non-resident taxpayers N/A In force from: 31/08/2015
Publication of manual on tax rulings N/A In force from: 01/08/2015
Agreement between Croatia and Jersey on taxes on savings N/A In force from: 28/08/2015
Targeted audit programs to detect non-compliance, especially
underreporting
Introduction of aCompliance Risk Management System (CRMS) N/A Announcement: 01/01/2016
Croatia contributes to the OECD Tax Administration report Rate increase Announcement: 11/08/2015
Amendments in the General Tax Act N/A In force from: 17/03/2015

Table HR.3: Individual taxation (PIT)
General
Tax unit/ taxation of spouse Separate taxation
Basic allowance HRK 31200; child allowance increasing with rank (HRK 15600 for 1st child)
Progressive, 3 rates: 12%, 25%, 40%
Rate schedule
Top rate: 40% (> HRK 158400)
Surtaxes
Regional and local surcharges Max 18% surcharge, depending on municipality size
Capital income
Income from renting movable property (1) 12% (2)
Income from renting immovable property (1) 12% (2)
Capital gains (immovable property) (1) 25%
Capital gains (movable property) (3) 12%
Dividends 12%
Interests on deposits and special savings accounts 12%
Interests on corporate and government bonds Not included
Business income 20% (gross income > HRK 3 mio) (4)
Occasional activities 25%
In percentage of income or based on real expenses
Professional expenses
[self-employed] (5)
Pension savings Yes
Mortgage No
Others (not exhaustive) Donations
Treatment of losses (business/self-employed income) 5 year carry forward
(1) Income from property

(2) Except for the tax assessment based on aflat rate and the tax on the independent activity of letting.
(3) Capital gains from movable property are taxed at a12% rate as of 1 January 2016.
(4) The gross receipt should be higher than 3 million kuna. The Law stipulates other conditions in order to the apply 20% rate.
(5) Anatural person carrying out independent activities and keeping accounts shall demonstrate the actual amount of expenditure if such expenditure is directly linked to
the actual income except for those expenditures laid down in the Act and determined on acertain percentage.

Table HR.4: VAT
Tax rates
Standard 25%
Table HR.5: Corporate Taxation (CIT)
Tax rates
Anti-avoidance
Table HR.6: Social contributions

Base activities, income from sports/entertainment, benefits in kind, income
from occasional activities
Total rate 17.2%
of which: Healthcare 15%, Unemployment 1.7%, Illness/accident 0.5%
Total rate 20%
of which: Pensions 20%
Capped contributions Highest monthly base is HRK 48222
Table HR.7: Wealth and transaction taxes
Inheritance and gift tax yes

Recurrent real estate tax Yes (tax on holiday homes)
Regional differentiation No
Tax discount for primary dwelling -
Net wealth tax No

Cyprus
Table CY.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Indirect taxes 12.1 14.4 15.2 15.4 16.0 17.5 16.8 14.5 14.6 13.9 14.0 13.8 15.0 9 2.6
VAT 6.1 7.1 7.6 8.3 8.8 9.3 9.6 8.4 8.4 7.8 8.1 7.8 8.7 7 1.5
Taxes and duties on
Direct taxes 9.8 8.2 7.4 8.6 9.3 12.0 11.2 9.7 9.5 10.2 9.8 10.3 10.2 16 1.8
Other 0.6 0.5 1.1 1.3 0.4 0.4 0.4 0.4 0.4 0.4 0.5 1.0 1.1 10 0.2
Employers 4.2 4.3 4.9 5.4 5.0 4.7 4.8 5.4 5.5 5.4 5.3 5.1 6.1 14 1.1
Households 2.0 2.1 2.2 2.2 2.1 2.2 2.2 2.5 2.6 2.6 2.5 2.4 2.9 22 0.5
Total 28.2 29.0 29.6 31.6 32.3 36.4 35.1 32.1 32.2 32.2 31.6 31.6 34.2 15 5.9
government
EU institutions 0.0 0.0 0.6 1.0 0.8 1.0 0.9 0.8 0.6 0.5 0.4 0.3 0.4 14 0.0
as % of GDP
function
Consumption 11.0 12.6 13.2 13.5 13.5 14.0 14.1 12.5 12.4 11.9 12.0 11.8 13.1 9 2.3
Labour 9.3 9.8 9.7 10.3 10.1 9.9 10.1 11.2 11.5 11.5 11.4 10.6 11.8 25 2.1
employment 9.2 9.7 9.6 10.2 10.0 9.8 10.1 11.1 11.4 11.4 11.3 10.6 11.8 25 2.0

Table CY.1: Tax Revenue (continued)
(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 7.9 6.6 6.8 7.8 8.8 12.4 10.9 8.4 8.3 8.8 8.2 9.1 9.2 6 1.6
Stock of capital 1.4 1.6 2.2 2.4 2.1 3.1 2.3 1.5 1.7 1.6 1.6 2.0 2.0 13 0.4
Energy 0.9 1.8 1.9 1.9 1.8 1.7 1.6 1.7 1.8 2.0 1.9 2.1 2.4 5 0.4
taxes : : : 1.4 1.4 1.3 1.3 1.3 1.5 1.6 1.5 1.8 2.0 4
Transport 1.8 1.7 1.7 1.4 1.3 1.4 1.4 1.2 1.0 0.8 0.7 0.6 0.7 9 0.1
Recurrent taxes on
Other taxes on
property 0.4 0.5 1.1 1.3 0.7 1.1 0.8 0.4 0.5 0.4 0.3 0.3 0.3 23 0.0
Consumption 14.8 17.6 18.8 19.3 19.5 20.0 19.8 18.5 18.2 16.9 16.5 15.7 17.0 26
Labour 22.3 22.8 22.7 24.1 23.3 22.3 22.3 23.2 23.7 23.6 23.8 22.8 26.0 25
Figure CY.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
15
10
contributions 5 Labour - paid
Capital by employers
0

CY EU-28

Latest tax reforms
Table CY.2: Latest tax reforms

Personal income tax
Introduction of Domicile concept in the Special Defence Contribution
(SDC) Law
Exemption of income from first employment in Cyprus- the 20% exemption
(capped at EUR 8550 per year) has been extended from 3 to 5 years. The 50%
exemption, which applies if the annual income of the employee exceeds EUR N/A Legislation:17/12/2015
100000 per year, has been extended from 5 to 10 years. These provisions are
effective from 1/1/2015.
Notional Interest Deduction (NID) on equity capital- up to 80% of taxable
income on new equity capital introduced on or after 1 January 2015.
Extension of period of accelerated depretiation for certain assets Base decrease In force from: 17/12/2015
Offshore activities- amended definition of the terms Republic of Cyprus
and permanent establishment. 5% withholding tax introduced on the
gross income earned from sources in Cyprus by aperson who is not tax
resident therein or who does not have ap.e. in Cyprus in consideration
for providing ancillary services related to the extraction, exploration or
exploitation of the continental shelf, subsoil or natural resources.
Value-added tax
Supplies of LPG in cylinders subject to reduced VAT rate. Supplies of gas
other than in cylinders will be subject to the standard rate of VAT, currently
19%. Before this amendment, the supply of gas in general was subject to the
reduced VAT rate.
Regulation Regarding VAT for non Business purposes N/A In force from: 20/11/2015
Decree regarding the reduced rate of renovation of private residence
Base neutral In force from: 04/12/2015
clarifying scope of application
Other types of tax
Implementation of Common Reporting Standard (CRS) for Automatic
Exchange of Financial Account Information
Exemption from Capital Gains Tax (CGT) on Immovable Property acquired
until 31/12/2016
Amendments to Department of Land and Surveys (fees and charges) Law-
for transfers of immovable property as well as the registration of any lease
until 31 December 2016, a50% reduction in immovable property transfer
fees and lease registration fees is provided; no fee will be imposed on the N/A In force from: 16/07/2015
amount of the original loan facility agreement if an existing mortgage is
cancelled and anew mortgage on the same property is registered or in the
case of transfer of amortgage (under certain conditions).
New Tax Commissionaire as of 21 February 2016 N/A In force from: 21/02/2016

Table CY.3: Individual taxation (PIT)
General
Up to EUR 19500 tax free
Basic allowance
Rate schedule Progressive, brackets: 20%, 25%, 30%, 35%

Top rate: 35% (> EUR 60000)
Surtaxes
Top statutory PIT rate (including surcharges) 35% (1)
Dividends, interest from government and corporate bonds, special
savings accounts and deposits are exempt from income tax, but subject
Capital income to the Special Defence Contribution- Royalties,Sale of commercial
goodwill relating to fame and customers are taxed according to general
rules
Income from renting movable property Included in general income
Income from renting immovable property Included in general income
Dividends 17% (final withholding tax under Special Defence Contribution)
Interests on deposits and special savings accounts 30% (final withholding tax under Special Defence Contribution)
30% (final withholding tax under Special Defence Contribution), except
Interests on corporate and government bonds
for government bonds which are 3%
Pension income for employment exercised abroad 5%
Professional expenses Based on real expenses

Pension savings Yes
Mortgage Can be deducted by the self-employed (business mortgage)
Travel expenses, loan interest, donations, life insurance contributions,
union fees
(1) Not including the special contribution on gross earnings of up to 3.5 %

Table CY.4: VAT
Tax rates
Standard 19%
Table CY.5: Corporate Taxation (CIT)
Tax rates
Nominal corporate income tax rate 12.5%
Special tax rate for SMEs (all-in rate) No
Anti-avoidance
Yes (no interest deduction up to 7 years for the purchase of private
vehicles and assets not used in business, except purchase of shares as
Limits to interest deductions
from 2012 of directly or indirectly wholly owned subsidiary; no thin cap
rules)
Allowance for Corporate Equity Yes (notional rate equal to yield on 10-year government bond plus 3%)
Table CY.6: Social contributions

Base
activities, income from occasional activities
Total rate 7.8% (Social Insurance Fund, up to aceiling of EUR 4533 per month)
of which:
Total rate 7.8% (up to aceiling of EUR 4533 per month)
of which:
Table CY.7: Wealth and transaction taxes

Net wealth tax No

Czech Republic
Table CZ.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Indirect taxes 10.1 10.2 11.0 11.0 10.5 10.7 10.5 11.0 11.3 12.1 12.6 12.9 12.1 22 18.8
VAT 5.8 5.9 6.7 6.6 6.1 6.1 6.5 6.6 6.7 6.9 7.1 7.5 7.5 16 11.6
Taxes and duties on
Direct taxes 8.4 8.8 8.8 8.5 8.4 8.6 7.6 6.9 6.6 6.8 6.8 7.0 7.2 20 11.2
Other 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 26 0.1
Employers 9.6 9.7 9.5 9.5 9.5 9.5 9.5 8.9 9.3 9.4 9.5 9.5 9.4 3 14.5
Households 5.3 5.3 5.3 5.3 5.4 5.5 5.4 5.3 5.3 5.3 5.4 5.3 5.3 13 8.2
Total 33.3 34.1 34.5 34.2 33.8 34.4 33.1 32.1 32.5 33.7 34.2 34.8 34.1 17 52.8
credits 0.0 0.0 0.0 0.0 0.1 0.1 0.1 0.2 0.2 0.2 0.2 0.2 0.2 0.3
government
EU institutions 0.0 0.0 0.3 0.5 0.5 0.5 0.5 0.4 0.5 0.5 0.5 0.4 0.5 7 0.3
as % of GDP
function
Consumption 9.2 9.5 10.3 10.3 9.8 10.1 9.9 10.4 10.6 11.5 11.9 12.2 11.5 16 17.7
Labour 17.5 17.8 17.5 17.5 17.5 17.7 17.2 16.2 16.8 17.1 17.2 17.4 17.5 12 27.0
employment 16.4 16.7 16.5 16.4 16.3 16.5 16.0 15.0 15.4 15.8 15.9 16.1 16.0 11 24.8

Table CZ.1: Tax Revenue (continued)

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 6.6 6.8 6.7 6.4 6.5 6.6 5.9 5.5 5.1 5.1 5.1 5.2 5.2 19 8.1
Stock of capital 1.0 0.9 0.8 0.8 0.8 0.7 0.7 0.7 0.8 0.7 0.8 0.8 0.8 26 1.2
Energy 2.0 2.1 2.2 2.3 2.2 2.1 2.1 2.1 2.1 2.2 2.1 2.0 2.0 12 3.0
taxes : : : 2.2 2.1 2.0 1.9 2.0 1.9 1.9 1.8 1.8 1.8 9
Transport 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.1 0.1 0.1 0.1 0.1 0.1 26 0.2
Recurrent taxes on
Other taxes on
property 0.5 0.4 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 20 0.5
Consumption 18.0 18.5 20.6 20.8 20.0 21.0 20.3 20.6 21.0 22.5 23.3 23.9 23.0 10
Labour 41.3 41.8 41.5 41.2 41.0 41.7 39.9 37.5 38.4 39.0 38.6 39.1 39.9 7
Figure CZ.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
15
10
0

CZ EU-28

Latest tax reforms
Table CZ.2: Latest tax reforms

Personal income tax
Increase in tax credits for children Base decrease Announcement: 23/09/2015
Limitation of VAT exemption for transfer of land and buildings, definition of
building land
One-time tax relief for unincorporated individuals Base decrease In force from: 01/12/2016
Limitation of exemption for dividends Base increase Announcement: 02/03/2016
Value-added tax
VAT control statements N/A In force from: 01/01/2016
Announcement;
Application of reverse charge mechanism for selected products N/A
in force from: 01/07/2016
Shift in VAT on catering services from the standard rate to reduced rate
(from 21 % to 15 %).
Tobacco excises
Increase in the tax rate on tobacco products Rate increase In force from: 01/01/2016
Property taxes
Increase of certain coefficients for the calculation of the Real Estate Tax Rate increase In force from: 01/01/2016
Other types of tax
Increase in rates of current levy on lottery Rate increase In force from: 01/01/2016
Redefinition of taxation of gambling and introduction of measures for better
Rate increase Announcement: 28/08/2015
protection of gamblers.
Tax smoking free Act N/A Announcement: 03/06/2015
Electronic cash registers Base increase In force from: 01/12/2016

Table CZ.3: Individual taxation (PIT)
General
Basic allowance CZK 24840; other credits depending on family and level of income
Flat rate, supergross salary (tax base is salary plus employers social
Rate schedule
contribution)
15%
Surtaxes 7% solidarity surcharge on high incomes (> 4 times average wage)
Top statutory PIT rate (including surcharges) 15% (supergross salary) + 7% (income above the threshold) (1)
Capital income
Included in global income (occasional income from renting movable
Income from renting movable property
property is exempted up to the limit of CZK 30000/year)
Included in global income, but exempt if property used for permanent
Capital gains (immovable property)
housing at least 2 years before sale or owned more than 5 years
Capital gains (movable property) Exempt
Dividends 15%
Interests on corporate and government bonds 15%
Professional expenses Yes, in % of income or based on real expenses; capped
Pension savings Yes

Mortgage Yes (interest)
Childcare and educational expenses; donations for purposes of science,
Others (not exhaustive) education, culture, medicine, ecology, sports, and religion are deductible
up to 15 % of the tax base
(1) The PIT tax base and the tax base for the surcharge are different and therefore cannot be added together.

Table CZ.4: VAT
Tax rates
Standard 21%
Table CZ.5: Corporate Taxation (CIT)
Tax rates
Anti-avoidance
Limits to interest deductions Yes (arms length test and thin cap rule of 4:1 debt to equity)
Table CZ.6: Social contributions
Employment income, Income from business or self-employed

Base
activities
Total rate 34%
of which: Pensions 21.5%, Healthcare 9%, Unemployment 1.2%, Illness 2.3%
Capped contributions Yes (except for health)
Total rate 11%
of which: Pensions 6.5%, Healthcare 4.5%
Capped contributions Yes (except for health)
Table CZ.7: Wealth and transaction taxes
Inheritance and gift tax Yes (regulated in income tax)

Net wealth tax No

Denmark
Table DK.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Indirect taxes 17.2 17.1 17.3 17.6 17.5 17.7 16.7 16.6 16.5 16.6 16.6 16.7 16.6 4 43.3
VAT 9.2 9.3 9.4 9.7 9.9 10.0 9.7 9.8 9.5 9.6 9.6 9.5 9.6 2 25.0
Taxes and duties on
Direct taxes 28.2 28.6 29.2 30.5 29.0 28.8 28.2 28.7 28.9 28.9 29.6 30.7 33.6 1 87.6
Other 1.4 1.4 1.4 1.3 1.3 1.5 1.6 1.6 1.6 1.6 1.6 1.6 1.5 5 4.0
Employers 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.1 0.1 0.0 0.0 0.0 28 0.1
Households 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 0.0 28 0.1
Less: capital transfers (2) 0.1 0.1 0.1 0.2 0.2 0.2 0.1 0.2 0.2 0.2 0.2 0.5 0.4
Total 45.4 45.6 46.4 48.0 46.4 46.4 44.9 45.2 45.3 45.4 46.1 47.1 49.9 1 129.9
credits 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.3 0.3 0.3 0.3 0.3 0.7
government
EU institutions 0.3 0.3 0.4 0.4 0.4 0.5 0.5 0.4 0.4 0.4 0.3 0.3 0.3 20 0.4
as % of GDP
function
Consumption 15.4 15.2 15.5 15.7 15.6 16.0 15.0 14.9 14.7 14.8 14.8 14.7 14.5 4 37.9
Labour 24.0 24.0 23.2 22.9 22.7 23.2 23.6 25.0 22.9 23.0 23.0 24.9 26.1 1 67.9
employment 19.3 19.1 18.5 18.2 18.2 18.7 19.0 18.8 18.0 17.9 17.9 17.9 17.6 8 46.0

Table DK.1: Tax Revenue (continued)
(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 6.0 6.4 7.8 9.4 8.1 7.2 6.3 5.3 7.7 7.7 8.2 7.5 9.3 5 24.1
Income of households -0.4 -0.1 1.2 2.2 0.7 0.3 0.1 -0.2 1.9 1.9 2.2 1.1 2.9 1 7.5
Stock of capital 2.6 2.7 2.7 2.7 2.7 2.7 2.8 2.8 2.8 2.8 2.7 2.8 2.8 8 7.2
Energy 2.9 2.8 2.8 2.5 2.2 2.3 2.1 2.3 2.4 2.4 2.4 2.4 2.4 6 6.2
taxes : : : 1.2 1.1 1.1 1.1 1.1 1.0 1.0 0.9 0.9 0.9 28
Transport 1.8 1.7 1.9 2.1 2.2 2.1 1.8 1.4 1.5 1.4 1.4 1.5 1.5 1 3.9
Recurrent taxes on
Other taxes on
property 0.6 0.6 0.7 0.7 0.7 0.7 0.7 0.5 0.5 0.5 0.5 0.5 0.5 16 1.2
Consumption 33.7 33.2 33.2 33.7 33.7 34.5 32.5 31.7 31.8 31.6 31.7 31.4 31.3 1
Labour 37.4 36.7 36.1 35.8 35.7 35.6 35.6 33.8 33.6 33.6 34.1 34.0 33.3 15
Figure DK.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
20
15
0

DK EU-28

Latest tax reforms
Table DK.2: Latest tax reforms

Personal income tax
Up to DKK 6000 from salaries spent on household services and up to DKK
12000 from salaries spent on green house renovation can be deducted from Base decrease In force from: 01/01/2016
taxable income.
Up to DKK 15000 from salaries spent on household services and house
renovation can be deducted from taxable income.
Energy excises
It is proposed that the NOx tax is reduced from DKK 25 to DKK 5 per kg
emitted NOx from 1 July 2016. It is also proposed that the basic allowance for Rate decrease In force from: 01/07/2016
particularly large emitters will be repealed.
Reduction of the limit for the registration tax on new vehicle purchases from
180 to 150 percent. The exact tax reduction depends on the specific model Rate decrease In force from: 01/01/2016
of the car.
Bill to cancel the not yet effective advertising tax. Phase-out (n/a) In force from: 01/01/2016
Bill to ensure agradual phasing-in of electric vehicles and fuel cell vehicles in
the registration fee. The phasing in of the tax for electric vehicles will initially
Introduction (increase) In force from: 01/01/2016
enter into force on 1 January 2016 and 1 January 2020 the full registration
tax will be levied.
Property taxes
Nominal freeze of the land tax for residential properties in 2016. This means
that homeowners can at most pay the same in monetary terms as in 2015.
The freeze is aimed at owner-occupied dwellings, ie single-family homes,
townhouses, condominiums, cottages, etc.

Table DK.3: Individual taxation (PIT)
General
Resident: worldwide income subject to double-tax relief (pension tax,
Base and jurisdiction local tax), domestic income (state tax)
Non-resident: limited income (domestic income)
Separate taxation, joint taxation of net positive capital income and of
Taxation of couples and families pension
N.B. children are also tax liable
Several taxes: state tax, labour (market contribution) taxes, health tax,
taxes on employees shares and bonds, pension taxes; local taxes
DKK 44000 (DKK 33000 for <18y); can be transferred between spouses
Basic allowance
Additional employment allowance 8.3%, maximum DKK 28000
State tax: progressive: 9.08% and 15% (> DKK 467300 in 2016)
Rate schedule (1)
Labour market contribution: 8% (flat) (2); Health tax: 3% (2016)
Surtaxes
Regional and local surcharges Local tax: between 22.5% and 27.8%, avg: 24.91%
Top statutory PIT rate (including surcharges) 55.8% (3)
Capital income
Capital gains (immovable property) Taxable as capital income (except owner-occupied dwellings)
Capital gains (movable property) Progressive: 27%, and 42% (> DKK 50600)
Dividends Progressive: 27%, and 42% (> DKK 50600)
Interests on deposits and special savings accounts Included in global income
Interests on corporate and government bonds Included in global income
Professional expenses Yes, based on real expenses
Pension savings Yes (4)
Mortgage Deductible by 32.91% (<DKK 50000) and 27.91% (>DKK 50000)
Others (not exhaustive) Donations;Labour market contributions are deducted
Deductible in top tax and dividend tax, rest is passed on to spouse,
Treatment of losses (business/self-employed income)
and then indefinite carry forward
(1) The tax rates are applied to different tax bases

(2) The 8 % labour market contribution is applied to the whole of employment income (i.e. irrespective of the basic allowance).
(3) The total rate based on average local taxes (excl. church tax and labour market contribution) is 51.98 %. The top rate is however capped at 51.95 %, by reduction of state
tax due to the so called tax ceiling. The top rate in the table above includes the labour market contribution and is calculated as: 8 % + (100%-8 %) x51.95 % = 55.8 %.
(4) For certain pension schemes

Table DK.4: VAT
Tax rates
Standard 25%
Reduced rate(s) -*
*Only reduced rates in minor areas
Table DK.5: Corporate Taxation (CIT)
Tax rates
Tax base Domestic income
Anti-avoidance
Limits to interest deductions Yes (arms length test and thin cap rule of 4:1 debt to equity)
Controlled foreign company (CFC) Yes
Controlled foreign company (CFC) for passive income only Yes
Table DK.6: Social contributions
Base Fixed contributions by employees

It is mandatory for all private and public sector employers to contribute
to the Employers Reimbursement System (AUB) and the Labour Market
Occupational Diseases Fund (AES). For 2016 the contributions are DKK
2775 and DKK 934 per employee. In addition, private employers must
Total rate
pay contributions to cover the expenses of the Employees Guarantee
Fund (LG) and Financing Contribution. For 2016 the contributions are DKK
320 and DKK 614. Also, private employers are obligated to be apart of an
approved maternity/paternity compensation scheme.
of which:
Capped contributions N/A
Employees pay voluntary fixed social security contributions for
Total rate
unemployment insurance, early retirement, and flexible benefits.
Unemployment insurance and early retirement contributions for
afull-time insured person are DKK 4008 and DKK 5856. For apart-time
of which:
insured person the contributions are DKK 2676 and DKK 3900. The
flexible benefit contribution is DKK 1463 per quarter.
Capped contributions N/A

Table DK.7: Wealth and transaction taxes

Net wealth tax No

Estonia
Table EE.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Indirect taxes 12.7 12.2 13.0 12.8 13.5 13.6 12.2 14.7 13.9 13.6 13.9 13.4 13.9 14 2.8
VAT 8.4 8.2 8.3 8.1 9.0 8.8 7.8 8.7 8.5 8.2 8.4 8.2 8.6 8 1.7
Taxes and duties on
Direct taxes 7.5 8.1 7.9 6.9 7.0 7.4 7.7 7.4 6.6 6.3 6.6 7.1 7.4 19 1.5
Other 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 -0.0 28 -0.0
Employers 10.5 10.2 9.9 9.8 9.7 10.1 11.1 12.2 11.8 10.7 10.2 10.3 10.2 2 2.0
Households 0.4 0.4 0.4 0.4 0.3 0.3 0.3 0.7 0.9 0.9 0.9 0.7 0.7 26 0.1
Total 31.2 30.9 31.2 30.0 30.5 31.3 31.4 34.9 33.2 31.5 31.5 31.5 32.2 21 6.4
credits 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
government
EU institutions n.a. n.a. 0.4 0.7 0.6 0.7 0.6 0.4 0.5 0.6 0.5 0.5 0.5 11 0.0
as % of GDP
function
Consumption 11.9 11.6 12.3 12.2 12.9 12.8 11.5 14.1 13.2 13.0 13.2 12.8 13.3 8 2.7
Labour 16.9 16.6 16.2 15.2 15.1 15.7 17.2 18.1 17.7 16.4 16.0 16.1 16.3 15 3.3
employment 16.7 16.4 15.8 14.8 14.8 15.4 16.8 17.7 17.3 16.0 15.7 15.8 16.0 13 3.2

Table EE.1: Tax Revenue (continued)
(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 2.4 2.7 2.7 2.6 2.6 2.8 2.7 2.7 2.3 2.2 2.3 2.6 2.6 28 0.5
Stock of capital 0.8 0.7 0.7 0.7 0.7 0.7 0.7 0.6 0.7 0.6 0.7 0.6 0.6 28 0.1
Energy 1.5 1.5 1.8 1.9 1.8 1.8 1.9 2.5 2.6 2.4 2.4 2.2 2.3 8 0.5
taxes : : : 1.8 1.7 1.7 1.7 2.2 2.1 2.1 2.0 1.9 1.9 6
Transport 0.2 0.0 0.1 0.1 0.1 0.1 0.0 0.0 0.1 0.1 0.1 0.1 0.1 28 0.0
Recurrent taxes on
Other taxes on
property 0.1 0.1 0.1 0.1 0.1 0.2 0.1 0.0 0.0 0.1 0.1 0.1 0.1 28 0.0
Consumption 20.1 20.0 20.8 21.1 22.8 23.7 21.0 25.6 24.7 25.2 25.5 24.3 25.4 7
Labour 37.7 36.9 36.0 33.9 33.8 34.1 33.8 35.0 36.6 35.8 35.0 34.8 34.6 13
Figure EE.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
15
10
0

EE EU-28

Latest tax reforms
Table EE.2: Latest tax reforms

Personal income tax
Lowering deductions upper limit from EUR 1920toEUR 1200. Base increase In force from: 01/01/2016
Fixing additional tax-exemption of children (from second child) at EUR 1848. Base increase In force from: 01/01/2016
Increase of basic tax exemption from EUR 1848toEUR 2040 per year. Base decrease In force from: 01/01/2016
Increase of pensions additional tax exemption from EUR 2640toEUR 2700 Rate decrease In force from: 01/01/2016
per year.
Limiting educational costs deductions. Base increase In force from: 01/01/2016
Increasing tax revenues from rental income by allowing costs reduction (up Rate increase In force from: 01/01/2016
to 20% of income).
Value-added tax
VAT increase due to increase in excise duty rates. Base increase In force from: 01/02/2016
Increasing accommodation tax rate from 9% to 14%. Rate increase In force from: 01/01/2017
Energy excises
Increase in excise duty rate on diesel by 14% and gasoline by 10%. Rate increase In force from: 01/02/2016
Harmonisation of excise rates of fuels. Rate increase In force from: 01/02/2016
Increase in excise duty rate on diesel and gasoline by 10% from 01/01/2017. Rate increase In force from: 01/01/2017
Increase in excise duty rate on diesel and gasoline by 10% from 01/01/2018. Rate increase In force from: 01/01/2018
Increase in excise duty rate on specially marked fuel by 10% from 01/02/2016, Rate increase In force from: 01/02/2016
01/01/2017 and 01/01/2018.
Alcohol excises
Increase in excise duty rate on all alcohol products by 15%. Rate increase In force from: 01/02/2016
Increase in excise duty rate on all alcohol products by 10% from 01/01/2017. Rate increase In force from: 01/01/2017
Increase in excise duty rate on all alcohol products by 10% from 01/01/2018. Rate increase In force from: 01/01/2018
Increase in excise duty rate on all alcohol products by 10% and wine above Rate increase In force from: 01/01/2019
6% by 20% from 01/01/2019.
Increase in excise duty rate on all alcohol products by 10% and wine above Rate increase In force from: 01/01/2020
6% by 20% from 01/01/2020.
Tobacco excises
Increase in tobacco excise rate by 8% from 01/06/2016. Rate increase In force from: 01/06/2016
Decreasing social tax rate from 33% to 32.5%. Rate decrease In force from: 01/01/2017
Decreasing social tax rate from 32.5% to 32%. Rate decrease In force from: 01/01/2018

Table EE.3: Individual taxation (PIT)
General
Separate taxation
Possibility of joint declaration
EUR 2040
Basic allowance
Additional allowance for children and old age dependants
Flat rate: 20%
Rate schedule
Surtaxes -
Capital income Included in global income
Income from renting movable property Included in global income
Capital gains (immovable property) Included in global income
Capital gains (movable property) Included in global income
Dividends Included in global income
Interests on deposits and special savings accounts Included in global income
Interests on corporate and government bonds Included in global income
artistic or sport activities 10%
(specific) insurance paiements 10%
Professional expenses Based on real expenses (for entrepreneur income only)
Pension savings Yes
Others (not exhaustive) Donations, educational expenses
Treatment of losses (business/self-employed income) 7 year carry-forward

Table EE.4: VAT
Tax rates
Standard 20%
Reduced rate(s) 9%
*Only reduced rates in minor areas
Table EE.5: Corporate Taxation (CIT)
Tax rates
Anti-avoidance
Limits to interest deductions No
Table EE.6: Social contributions

Base
activities, income from sports/entertainment, benefits in kind
Total rate 33.8%
of which: Pensions 20%, Healthcare 13%, Unemployment 0.8%
Capped contributions No (except sole proprietor limit of EUR 77400 per year)
Total rate 1.6%
of which: Unemployment insurance 1.6%
Table EE.7: Wealth and transaction taxes

Tax discount for primary dwelling Yes
Real estate transfer tax No
Net wealth tax No

Finland
Table FI.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Indirect taxes 13.3 13.7 13.3 13.4 13.3 12.8 12.5 13.0 13.0 13.9 14.2 14.5 14.5 12 29.7
VAT 7.9 8.2 8.2 8.4 8.4 8.2 8.1 8.4 8.3 8.8 9.0 9.3 9.2 4 18.9
Taxes and duties on
Direct taxes 18.5 17.3 17.3 17.2 17.1 17.3 17.1 15.8 15.7 16.1 15.9 16.5 16.7 4 34.3
Other 1.0 0.9 1.2 1.1 1.1 1.0 1.1 1.1 1.2 1.2 1.2 1.4 1.4 7 2.8
Employers 8.6 8.5 8.5 8.6 8.6 8.4 8.6 9.0 8.6 8.6 8.8 8.8 8.7 6 17.9
Households 2.9 2.8 2.7 2.9 3.2 3.0 2.9 3.2 3.5 3.5 3.8 3.8 4.0 15 8.1
Total 43.3 42.4 41.8 42.1 42.2 41.5 41.2 40.9 40.8 42.0 42.7 43.6 43.8 4 90.0
government
EU institutions 0.2 0.2 0.2 0.2 0.2 0.3 0.3 0.2 0.2 0.2 0.2 0.2 0.2 27 0.2
as % of GDP
function
Consumption 13.0 13.4 13.3 13.3 13.2 12.6 12.5 12.9 13.0 13.8 14.1 14.4 14.3 5 29.4
Labour 22.4 21.9 21.3 21.5 21.3 20.6 21.3 22.2 21.3 21.5 22.4 22.4 23.0 6 47.1
employment 20.0 19.6 19.0 19.2 19.1 18.5 19.2 19.9 18.9 19.1 19.8 19.7 20.0 5 41.1

Table FI.1: Tax Revenue (continued)

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 8.0 7.1 7.3 7.3 7.6 8.3 7.4 5.7 6.6 6.7 6.2 6.8 6.6 15 13.5
Stock of capital 1.2 1.2 1.2 1.2 1.1 1.1 1.1 1.1 1.2 1.2 1.3 1.4 1.5 16 3.0
Energy 1.9 1.9 1.9 1.8 1.7 1.6 1.7 1.7 1.7 2.0 2.0 2.0 1.9 13 4.0
taxes : : : 1.4 1.3 1.3 1.3 1.3 1.3 1.2 1.3 1.3 1.3 19
Transport 1.0 1.1 1.2 1.1 1.1 1.0 0.9 0.8 0.9 1.0 0.9 0.9 0.9 6 1.8
Recurrent taxes on
Other taxes on
property 0.6 0.6 0.6 0.7 0.6 0.6 0.6 0.5 0.5 0.5 0.5 0.7 0.7 11 1.3
Consumption 27.9 28.1 28.1 27.9 27.6 27.0 26.3 26.0 25.7 27.1 27.1 27.6 27.2 4
Labour 42.9 41.8 40.7 40.6 40.2 39.9 40.4 39.6 38.3 38.9 39.5 39.7 40.5 6
Figure FI.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
15
10
0

FI EU-28

Latest tax reforms
Table FI.2: Latest tax reforms

Personal income tax
Amendment for non-residents taxed by assessment. Capital income up to EUR Both base and rate increase In force from: 01/01/2016
30000 (EUR 40000 in 2014) is taxed at 30% and capital income over EUR 30000 is
taxed at 33% (32% before 2015).
Maximum amount of basic allowance for low-income earners for municipal tax Base decrease In force from: 01/01/2016
purposes is increased to EUR 3020 (currently EUR 2970).
The higher tax rate for capital income received by individuals is increased to 34% Rate increase In force from: 01/01/2016
(currently 33%).
Deductibility of mortgage interest is further limited. The percentage of interest Phase-out (increase) In force from: 01/01/2016
(on loan for dwelling in which taxpayer or his family lives permanently) that is
deductible is 55% in tax year 2016, 45% in tax year 2017, 35% in tax year 2018, and
25% in tax year 2019.
Capital losses accrued from 1 January 2016 may be deducted from other capital N/A In force from: 01/01/2016
income (currently they may only be set off against capital gains).
Temporary expatriate regime providing flat taxation of income received by qualified N/A In force from: 01/01/2016
foreign specialists and executives is extended until 31 December 2019 (currently
applies to employment starting by 31 December 2015).
Increase of credit granted to low and medium-income earners. The maximum Both base and rate decrease In force from: 01/01/2016
amount of earned income credit against national tax on earned income is
increased to EUR 1260 (currently EUR 1025). Percentage used to calculate the
credit is increased from 8.6% to 11.8%. Percentage to reduce the maximum credit is
increased to 1.46% from 1.2%.
The highest tax bracket is adjusted temporarily so that the lower threshold for the Base increase In force from: 01/01/2016
highest tax rate applies if taxable income is EUR 72300 or over (currently EUR 90000).
Tax brackets for earned income are adjusted to correspond to increased level of Base neutral In force from: 01/01/2016
income and to inflation, all thresholds raised with 1.2%.
Value-added tax
Threshold for annual turnover for small businesses that are exempt from VAT Base decrease In force from: 01/01/2016
is increased to EUR 10000 (currently EUR 8500). The threshold for tax relief is
increased to EUR 30000 (currently EUR 22500).
Tobacco excises
Excise duties on tobacco and tobacco products are increased by approx 24%, in four Rate increase In force from: 01/01/2016
phases within two years.
Abolition of excise duties on sweets and ice cream, scope of excise duty on soft Base decrease Announcement;
drinks will be modified. in force from: 01/01/2017
Property taxes
Increase of certain real estate tax rates: 1) the rate for buildings used for residential Rate increase In force from: 01/01/2016
purposes will range between 0.39% and 0.9% (currently between 0.37% and
0.8%), 2) the rate for other kinds of immovable property will range between 0.86%
and 1.8% (currently between 0.8% and 1.55%), and 3) the special rate for unbuilt
immovable property will be capped at 4% (currently 3%)
Other types of tax
Tax amnesty for undeclared funds. The tax amnesty is available for individuals and Introduction (decrease) In force from: 01/01/2016
estates of deceased persons, covers income taxed under the Income Tax Act and
assets taxed under the Gift and Inheritance Tax Act.
Car taxes to be reduced between 2016 and 2019.The reductions will be implemented Rate decrease In force from: 01/01/2016
in four stages and will apply to vehicles whose emissions do not exceed 140g/km.
Basic tax included in vehicle tax for vehicles used in Finland is increased by EUR 36.5 Rate increase In force from: 01/01/2016
for personal vehicles and vans.
Increase of waste tax Rate increase In force from: 01/01/2016
Increase of tax levied on CO2 emissions of heating, power plants and work machinery. Rate increase In force from: 01/01/2016
Deduction for donations (between EUR 850- 500000) made to universities by Introduction (decrease) In force from: 01/01/2016
individuals or estates of deceased persons is introduced.
Tax refunds for mining N/A Announcement;

Table FI.3: Individual taxation (PIT)
General
Separate taxation
System and Applicable rates Dual system: earned income and capital income taxed separately
For national income tax, no tax on earned income below EUR 16700
Basic allowance
For municipal tax, earned income allowance maximum EUR 3020 per year
Progressive, 4 rates from 6.5% to 31.75%
Rate schedule
Top marginal rate: 31.75% (> EUR 72300) (1)
Surtaxes
Municipal income tax varying between 16.5% and 22.5% (weighted
Regional and local surcharges average 19.87%); Church tax of between 1 and 2% depending on the
municipality (average 1.43%)
Capital income 30% (up to EUR 30000); 34% (over EUR 30000)
Income from renting movable property Included in capital income
Income from renting immovable property Included in capital income
Capital gains (immovable property) Included in capital income
Capital gains (movable property) Included in capital income
Creditable withholding tax: (non-listed companies) 7.5% and 28%
Dividends
(dividends exceeding EUR 150000), (listed companies) 25.5%
Interests on corporate and government bonds 30% (final withholding)
Partnerships are not taxed separately; income is divided among the
Partnerships
partners and taxed as personal income
Professional expenses Standard lump-sum deduction (EUR 620) OR based on real expenses
Pension savings No
Mortgage 55% is deductable from capital income
Travel expenses, alimony, donations (deductable from earned income);
interest from loans (deductable from capital income)
( ) The highest tax bracket is adjusted temporarily for 2016-17.

1
(2) Including the average of municipal income taxes; church tax not included. In national accounting the church tax is recorded as atransfer to non-profit institutions.

Table FI.4: VAT
Tax rates
Standard 24%
Table FI.5: Corporate Taxation (CIT)
Tax rates
Anti-avoidance
Yes (deductibility of interest on intra-group loans restricted to 25 %
Limits to interest deductions of earnings before interest, taxes, depreciation subject to certain safe
harbours from 2014 onwards; no thin cap rules)
Table FI.6: Social contributions
Employment income, income from business and self-employed activities,

Base income from sports/entertainment, benefits in kind, income from
occasional activities
Total rate 21.22%
Pensions 18%, Healthcare 2.12%, Unemployment 1% (3.9aboveEUR
of which:
2044500), Accident insurance 0.1% (up to 7%)
Total rate 8.97%
Pensions 5.7% (plus 1.5% for over 53), Healthcare 2.12%, Unemployment
of which:
1.15%
Table FI.7: Wealth and transaction taxes

Net wealth tax No

France
Table FR.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Indirect taxes 15.0 15.0 15.1 15.3 15.2 15.0 14.8 15.0 14.8 15.2 15.4 15.6 15.9 5 338.9
VAT 6.9 6.9 7.0 7.1 7.1 7.0 6.9 6.7 6.8 6.8 6.8 6.8 6.9 21 148.1
Taxes and duties on
Direct taxes 11.5 11.2 11.4 11.7 12.1 12.0 12.1 10.9 11.4 12.1 12.8 13.2 13.1 11 280.2
Other 1.2 1.2 1.3 1.3 1.3 1.3 1.3 1.3 1.4 1.5 1.6 1.6 1.6 4 34.8
Employers 10.7 10.9 10.7 10.8 10.8 10.7 10.7 11.1 11.0 11.2 11.3 11.4 11.6 1 246.5
Households 4.9 5.0 5.0 5.0 5.1 5.1 5.0 5.2 5.2 5.1 5.3 5.4 5.6 9 118.8
Total 42.0 42.0 42.1 42.7 43.1 42.6 42.5 42.0 42.1 43.3 44.5 45.3 45.9 2 977.8
credits 0.2 0.2 0.2 0.2 0.3 0.5 0.6 1.0 0.9 0.7 0.7 0.6 1.0 21.0
government
EU institutions 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 26 2.1
as % of GDP
function
Consumption 10.9 10.8 10.9 11.0 10.8 10.6 10.4 10.4 10.5 10.7 10.8 10.9 11.0 20 235.2
Labour 21.4 21.7 21.4 21.7 21.9 21.6 21.8 22.4 22.4 22.7 23.4 23.9 24.3 4 519.2
employment 20.1 20.3 20.0 20.3 20.4 20.2 20.3 20.8 20.7 21.0 21.9 22.3 22.6 1 482.2

Table FR.1: Tax Revenue (continued)
(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 9.7 9.4 9.8 10.0 10.4 10.4 10.3 9.2 9.3 9.9 10.2 10.5 10.5 3 223.4
Stock of capital 4.2 4.2 4.4 4.5 4.5 4.5 4.4 4.5 3.7 4.0 4.0 4.1 4.1 3 88.4
Energy 1.7 1.7 1.7 1.6 1.6 1.5 1.4 1.5 1.5 1.5 1.5 1.6 1.6 21 34.7
taxes : : : 1.3 1.3 1.2 1.2 1.2 1.2 1.2 1.1 1.1 1.1 24
Transport 0.2 0.2 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 19 6.1
Recurrent taxes on
Other taxes on
property 1.0 1.0 1.1 1.2 1.2 1.2 1.1 0.9 1.1 1.3 1.2 1.2 1.3 2 28.2
Consumption 20.7 20.4 20.6 20.5 20.3 19.9 19.5 19.1 19.3 19.9 20.2 20.3 20.7 14
Labour 38.3 38.7 38.5 39.0 39.3 39.1 39.1 38.8 38.7 39.4 40.6 41.3 41.5 4
Figure FR.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
15
10
0

FR EU-28

Latest tax reforms
Table FR.2: Latest tax reforms

Personal income tax
0.1% increase in the thresholds of the five tax brackets and further Base decrease Legislation:31/12/2015
broadening of the rebate (dcote) (increase of the ceiling below which the
rebate apply and differentiation according to the family situation)
Phasing out of the solidarity surcharge on companies (C3S) with the further Phase-out (decrease) In force from: 01/01/2016
increase in the tax base allowance- step 2
Property taxes
Maintaining of some tax allowances for certain tax payers with low revenues Base neutral Legislation:31/12/2015
and implementation of asystem smoothing/mitigating the impact of the
removal of the exonerations for tax payers who are longer eligible
Promulgation of the of the second phase of the Responsibility and Solidarity Rate decrease In force from: 01/04/2016
Pact: reduction of employer social security contributions by 1.8 point for
wages up to 3.5 times the minimum wage.
Online income tax declaration to become progressively compulsory for tax N/A Legislation:31/12/2015
payers with internet access (between 2016 and 2019 depending on the tax
amount)
Strengthening of the obligation to pay taxes via direct bank debit or online N/A Legislation:31/12/2015
transfer
Obligation for online platforms to inform their users of their tax obligations N/A Legislation:31/12/2015
(including the taxable amount for the fiscal year)

Table FR.3: Individual taxation (PIT)
General
Joint taxation (tax unit is the household)
Taxation of couples and families Quotient familial (1 share per parent, 1/2 share for the first two children or
dependents, 1 additional share for each additional child or dependent)
PIT includes the general income tax (Impt sur le revenu), the social levy
System and Applicable rates (Prlvements sociaux sur les revenus du capital), the general social welfare
contribution (CSG) and the welfare debt repayment levy (CRDS)
Basic allowance Up to EUR 9700 tax free
Progressive- 5 brackets: 0%, 14%, 30%, 41%, 45%
Top marginal rate on earnings: 45% (> EUR 152108)
Rate schedule
Exceptional contribution on incomes: 3% ( > EUR 250000/individual) or 4%
( > EUR 500000/individual)
CSG (partially deductible): 7.5% (earnings)
Surtaxes (1)
CRDS: 0.5%
Top statutory PIT rate (including surcharges) (1, 2) 50.23%
Income tax, plus social contributions (15.5% = social levy: 6.8% + CSG: 8.2% (capital
Capital income
income) + CRDS: 0.5%)
Capital gains (immovable property) 19% flat rate (exemptions apply) +15.5 % social contributions
Capital gains on securities subject to progressive income tax, with reduction
Capital gains (movable property) regime depending on length of time securities held, and whether SME; gains on
business assets held < 2 years taxed as business income, >2 years 16% flat rate
Subject to progressive income tax for 60% of amount +15.5 % social contributions;
Dividends 21% withholding tax creditable against final tax liability (possible exemption
< EUR 50000/individual)
Subject to progressive income tax +15.5 % social contributions; 24%
Interests on deposits and special savings accounts withholding tax creditable against final tax liability (possible exemption
<EUR 25000/individual); certain special savings accounts are exempted
Subject to progressive income tax +15.5 % social contributions; 24%
Interests on corporate and government bonds withholding tax creditable against final tax liability (possible exemption
<EUR 25000/individual)
Income tax: yes, in percentage (10%) OR based on real expenses; capped
Professional expenses (EUR 12169)
CSG/CRDS:yes, 1,75 %, capped (EUR 2663)
Pension savings yes
Mortgage Tax credit for (pre-Sep.2011) purchase of main home
Refundable tax credits:earned income tax credit (prime pour lemploi), childcare
for young children;tax credit or reduction for home employees
Tax reductions:low income households, certain type of investment, charitable or
other donations
Treatment of losses (business/self-employed income) 6 year carry forward (can be transferred to spouse or partner)
Note: These rules are the ones in force on 01.01.2016, and therefore applicable in 2016 for the assessment of 2015 revenues.
(1) The CSG rate varies depending on income source. Values given are rates applicable to earnings.
(2) At top marginal rate, the base is reduced to 93.9 % of total earnings, following the deduction of SC (1 %) and partial CSG (5.1 %) payments. The calculation is as follows:
45 % (100 %-5.1 %-1.05 %) + 7.5 % + 0.5 %

Table FR.4: VAT
Tax rates
Standard 20%
Reduced rate(s) 2.1% (super-reduced rate), 5.5% and 10%
Table FR.5: Corporate Taxation (CIT)
Tax rates
Nominal corporate income tax rate 33.33% (standard rate) (1)
Top statutory CIT rate (including surcharges) 33.33% (standard rate) (1)
Special tax rate for SMEs (all-in rate) 15%
Tax base Domestic income
Anti-avoidance
Yes (75% of net interest charges for companies generating more than
Limits to interest deductions 3 million of net interest expenses; thin cap rules, ratio and arms length
test)
Controlled foreign company (CFC) for passive income only
(1) The rate is 34,4% if the 3.3% additional social surcharge for large companies is included.
Table FR.6: Social contributions

Total rate 21.22%
Pensions 18%, Healthcare 2.12%, Unemployment 1% (3.9aboveEUR
of which:
2044500), Accident insurance 0.1% (up to 7%)
Total rate 8.97%
Pensions 5.7% (plus 1.5% for over 53), Healthcare 2.12%, Unemployment
of which:
1.15%
(1) Capital income is subject to 15.5% social contributions (social welfare levy: 6.8% + CSG: 8.2% + CRDS: 0.5%)- see above
Table FR.7: Wealth and transaction taxes

Net wealth tax Yes

Germany
Table DE.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Indirect taxes 10.6 10.8 10.5 10.5 10.4 10.9 10.9 11.4 10.9 11.1 11.1 11.0 10.9 27 318.5
VAT 6.2 6.2 6.1 6.1 6.1 6.8 6.9 7.2 7.0 7.0 7.0 7.0 7.0 20 203.1
Taxes and duties on
Direct taxes 10.6 10.6 10.4 10.7 11.5 11.9 12.2 11.3 10.8 11.2 11.7 12.0 12.0 12 351.1
Other 0.5 0.5 0.6 0.6 0.7 0.7 0.7 0.6 0.6 0.7 0.6 0.7 0.7 15 20.8
Employers 7.1 7.2 7.0 6.8 6.6 6.3 6.3 6.5 6.5 6.4 6.5 6.5 6.6 12 191.4
Households 9.1 9.2 9.1 9.1 8.8 8.3 8.3 8.8 8.5 8.5 8.5 8.5 8.5 3 248.8
Total 37.5 37.8 37.0 37.0 37.3 37.4 37.7 38.0 36.7 37.2 37.9 38.0 38.1 10 1109.8
government
21.1 20.9 21.1 20.8 21.5 22.3 22.3 21.4 20.9 21.0 21.4 21.6 21.8 241.7
EU institutions 0.4 0.4 0.4 0.4 0.5 0.4 0.5 0.4 0.4 0.5 0.4 0.4 0.4 13 4.5
as % of GDP
function
Consumption 10.1 10.3 10.0 9.9 9.9 10.3 10.4 10.8 10.4 10.5 10.5 10.3 10.3 25 298.9
Labour 22.7 22.8 21.9 21.4 21.2 20.6 21.1 21.8 20.8 20.7 21.1 21.4 21.6 8 629.2
employment 20.0 20.0 19.0 18.5 18.4 18.0 18.5 19.0 18.2 18.2 18.6 18.9 19.1 6 556.2

Table DE.1: Tax Revenue (continued)

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 4.6 4.8 5.1 5.6 6.2 6.5 6.3 5.3 5.5 6.0 6.3 6.3 6.2 17 181.7
Stock of capital 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.1 1.1 24 32.4
Energy 2.1 2.3 2.1 2.0 2.0 1.8 1.8 1.9 1.8 1.8 1.8 1.7 1.7 19 48.7
taxes : : : 1.5 1.5 1.4 1.4 1.4 1.4 1.3 1.3 1.2 1.2 20
Transport 0.3 0.3 0.3 0.4 0.4 0.4 0.3 0.3 0.3 0.3 0.3 0.3 0.3 18 9.5
Recurrent taxes on
Other taxes on
property 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.5 0.5 0.5 13 15.5
Consumption 18.8 18.8 18.4 18.2 18.3 19.7 19.7 19.9 19.6 20.0 19.9 19.7 19.9 16
Labour 38.5 38.7 37.7 37.2 37.8 37.8 38.2 37.6 36.6 36.8 37.0 37.3 37.5 10
Figure DE.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
15
10
0

DE EU-28

Latest tax reforms
Table DE.2: Latest tax reforms

Personal income tax
Temporary additional depreciation for the acquisition or manufacturing cost Base decrease Announcement: 03/02/2016
of buildings and owner-occupied flats in qualifying regions, which will be
rented out for habitation purposes. The additional depreciation amounts to
up to 10% in the first two years and up to 9% in the third year.
Adjustments for fiscal drag by 1.48% in addition to the following measures. Rate decrease In force from: 01/01/2016
Increase of the relief for single parents to EUR 1908. Increase of the relief for Base decrease In force from: 01/01/2015
each subsequent child.
Increase of the basic allowance for children from EUR 7008toEUR 7152. Base decrease In force from: 01/01/2015
Increase of child benefit by EUR 48 per child per year. Base decrease In force from: 01/01/2015
Further increase of the basic allowance for children from EUR 7152to Base decrease In force from: 01/01/2016
EUR 7248.
Further Increase of child benefit by EUR 24 per child per year. Base decrease In force from: 01/01/2016
Increase of basic personal allowance from EUR 8354toEUR 8472. Base decrease In force from: 01/01/2015
Further increase of basic personal allowance from EUR 8472toEUR 8652. Base decrease In force from: 01/01/2016
Value-added tax
Punctual enlargement of the VAT exemption for the management of Base decrease Announcement: 18/12/2015
investment funds.
Property taxes
Increase of real estate transfer tax from 5 % to 6.5 % in Brandenburg Rate increase In force from: 01/07/2015
Other types of tax
Simplification of the taxation system for public investment funds. Futher, N/A Announcement: 24/02/2016
within the semi-transparent system, the credit for dividend income tax at
the investor level will be made dependent on minimum holding time and
risk-bearing criteria.
Employees social contributions
Increase of SSC (long term care) by 0.2 pp to 2.55% Rate increase In force from: 01/01/2017
Proposal to stop requiring receipts together with the tax return on aregular N/A Announcement;
basis, but only upon request of the tax authorities. In this case, receipts may in force from: 01/01/2017
also be submitted electronically.

Table DE.3: Individual taxation (PIT)
General
Joint taxation and full marital quotient
Separate taxation possible, but will always yield tax liabilities joint
Personal income tax and wage tax. Wage taxes (Lohnsteuer) provisions
apply to the collection of (withholding) taxes on labour income.
EUR 8652;child credit or allowance, special provisions for lone parents
Basic allowance
Marginal rate increasing with income (formula (1)): from 14% till 42% (45%
Rate schedule for very high incomes)
Top marginal rate 42% ( EUR 53666), 45% ( EUR 254447)
5.5% on income tax liability [solidarity surtax] (an exemption limit is
Surtaxes
applied)
Regional and local surcharges No
Top statutory PIT rate (including surcharges) 44.3% (47.5% EUR 254447)
Capital income Included in general taxation
Income from renting movable property Included in general taxation
Income from renting immovable property Included in general taxation
Capital gains (immovable property) Included in general taxation
Capital gains (movable property) Included in general taxation
25% (final withholding)- possibility to opt-out if marginal effective tax
Dividends
rate below 25%
rate below 25%
rate below 25%
Preferential regime for retained earnings 28.25%
Yes, lump sum (employees; 1000/y) / based on real expenses, capped
(business)
Pension savings Yes
Mortgage No
Others (not exhaustive) Yes, partly capped
Treatment of losses (business/self-employed income) 1 year carry backward; unlimited carry forward
(1) In the two linear-progressive zones, the proportion of any additional income taken in tax (the marginal rate) increases in astraight line, but at differing gradients. In the
upper proportional zone it remains constant. The total size of the burden imposed by the tax structure (the average rate) increases as income rises, approaching the
top tax rate for very large incomes
Table DE.4: VAT
Tax rates
Standard 19%
Reduced rate(s) 7%
Table DE.5: Corporate Taxation (CIT)
Tax rates
Central government surcharge 0.825%
Top statutory CIT rate (including surcharges) 15.825% (1)
Anti-avoidance
Yes (deduction of interest up to avalue of 30% of earnings before
interest, taxes, depreciation and amortization)
(1) There is also atrade tax whose rate consists of a0.035 general rate and alocal multiplier (Hebesatz)
(e. g. 410 % = sub-central government trade tax rate for Berlin = 14.35 %). For Berlin, the combined corporate income tax rate therefore amounts to 30.18 %.
Table DE.6: Social contributions

Base
benefits in kind, pension income
Total rate 19.33%
of which: Pensions 9.35%, Healthcare 7.3%, Unemployment 1.5%, other 1.18%
Capped contributions yes
Total rate 20.43%
of which: Pensions 9.35%, Healthcare 8.4%, Unemployment 1.5%, other 1.18%
Capped contributions yes
(1) Capital income is subject to 15.5% social contributions (social welfare levy: 6.8% + CSG: 8.2% + CRDS: 0.5%)- see above
Table DE.7: Wealth and transaction taxes

Net wealth tax No
Greece
Table EL.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Indirect taxes 13.0 12.2 11.7 12.0 12.4 12.7 12.7 11.8 12.7 13.6 13.6 14.2 15.7 6 27.9
VAT 7.3 6.7 6.5 6.7 6.8 7.1 7.0 6.3 7.1 7.3 7.2 7.0 7.1 18 12.7
Taxes and duties on
Direct taxes 9.1 8.3 8.2 9.2 8.4 8.4 8.4 8.8 8.4 9.3 10.9 10.6 9.8 17 17.4
Other 1.6 1.5 1.4 1.6 1.5 1.6 1.7 1.8 1.9 2.5 2.9 3.5 2.1 2 3.7
Employers 5.3 5.1 4.8 5.1 4.7 5.0 5.0 4.7 5.1 4.8 4.8 4.7 4.5 23 8.0
Households 5.8 5.9 5.7 5.6 5.6 5.8 5.7 5.5 5.9 5.9 6.1 6.0 5.9 7 10.6
Total 33.1 31.5 30.5 31.9 31.0 31.8 31.8 30.8 32.0 33.6 35.5 35.5 35.9 14 63.8
government
EU institutions 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.3 0.4 0.3 0.2 0.2 0.3 23 0.2
as % of GDP
function
Consumption 11.9 11.1 10.7 11.0 11.1 11.3 11.1 10.4 11.9 12.6 12.7 13.2 13.5 7 23.9
Labour 13.6 13.2 13.0 13.5 13.1 13.7 13.7 13.2 13.6 13.6 15.7 14.7 14.4 18 25.6
employment 13.0 12.8 12.5 12.9 12.4 12.9 12.9 12.3 12.8 12.7 14.1 13.3 13.0 19 23.1
Table EL.1: Tax Revenue (continued)
(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 7.7 7.1 6.7 7.4 6.9 6.8 7.0 7.1 6.5 7.5 7.1 7.7 8.1 9 14.3
Stock of capital 2.2 2.1 2.0 2.1 2.3 2.4 2.6 2.6 2.1 3.1 3.3 3.8 3.6 4 6.4
Energy 1.3 1.3 1.2 1.2 1.1 1.2 1.1 1.2 1.9 2.1 2.5 2.8 2.9 3 5.2
taxes : : : 1.1 1.0 1.1 1.0 1.1 1.7 1.8 1.9 1.8 1.9 7
Transport 0.9 0.8 0.9 0.9 0.8 0.8 0.8 0.8 0.7 0.7 0.7 0.7 0.7 8 1.3
Recurrent taxes on
Other taxes on
property 1.2 1.2 1.0 1.1 1.3 1.3 1.5 1.4 0.9 0.8 0.7 0.6 0.5 14 0.9
Consumption 17.2 16.5 16.1 16.0 16.6 16.9 16.0 15.0 16.9 17.6 17.7 17.9 18.2 20
Labour 39.4 38.4 37.7 37.5 36.9 38.2 37.5 34.4 35.2 35.8 40.8 40.5 39.7 8
Figure EL.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
15
10
0

EL EU-28
Latest tax reforms
Table EL.2: Latest tax reforms

Personal income tax
Tax on luxury living: Expansion of scope (to private pleasure boats of length Both base and rate increase In force from: 16/07/2015
exceeding 5 metres) and increase of applicable rate (from 10% to 13%).
Value-added tax
Reduction of the super-reduced VAT rate from 6.5% to 6%. The same rate for Rate decrease In force from: 20/07/2015
the Aegean Islands was reduced from 5% to 4%.
Limitation of scope of exemptions from insurance premium tax and increase Both base and rate increase In force from: 16/07/2015
of rate.
Transfer of awide range of goods and services from the reduced rate (13%) N/A In force from: 20/07/2015
to the normal rate (23%).
Transfer of hotel accommodation services from the super-reduced rate to N/A In force from: 01/10/2015
the reduced rate (13%)
Gradual abolition of the reduced rates that were/are in force in the Aegean N/A In force from: 01/10/2015
Islands (16%, 9% and 4% instead of 23%, 16% and 6%).
Property taxes
Extension of scope of ENFIA. Base increase In force from: 19/08/2015
Other types of tax
Extension of scope of tonnage tax to certain categories of vessel flying flags Base increase In force from: 19/08/2015
of EU/EEA member states.
Increase of nominal tonnage tax for years 2016 to 2020 by 4% annually. Rate increase In force from: 19/08/2015
Extension of annual contribution of foreign companies operating in Greece Both base and rate increase In force from: 19/08/2015
under Law 27/1975, art. 25
Changes in the penalties provided for non-compliance with obligations N/A In force from: 17/10/2015
under tax law provisions
Advance Payment of CIT calculated at 100% of the amount of tax due for the N/A In force from: 16/07/2015
respective fiscal year
Expansion of the scope of CIT advance payment obligation. N/A In force from: 19/08/2015
Changes to tax debt settlement regimes. N/A In force from: 19/08/2015
Taxable persons are subject to afine equal to 50% of the VAT foregone in N/A In force from: 17/10/2015
cases of non-compliance.
The rate of Advance Payment of PIT on business profits increased to 100%. N/A In force from: 19/08/2015
Arate of 50% applies to profits derived during tax year beginning on
01.01.2014 until 31.12.2014, while arate of 75% applies to profits derived
during tax year beginning 01.01.2015 until 21.12.2015
Table EL.3: Individual taxation (PIT)
General
Separate taxation
Joint tax form but separate assessment
There are 4 categories of income with specific taxation rules: income
System and Applicable rates from employment and pensions, income from business activities, capital
income and capital gains income
Basic allowance None
Progressive, 3 rates: 22% ( EUR 25000), 32% (EUR 25000-42000), 42%
Rate schedule (>EUR 42000)
Top rate: 42% (above 42000)
Special Solidarity Contribution: 0.7% (EUR 12001-20000),
Surtaxes 1.4% (EUR 20001-30000), 2% (EUR 30001-50000), 4% (EUR 50001-100000),
6% (EUR 100001-500000), 8% (>EUR 500000) on annual total net income
Owner occupied dwelling Included
Capital income
Income from renting movable property N/A
Income from renting immovable property 11% (up to EUR 12000), 33% (>EUR 12000)
Capital gains (movable property) 15%
Dividends 10% (final withholding)
Self-employed or personal businesses 2 rates: 26% (up to EUR 50,000), 33% (> EUR 50,000)
Personal agricultural businesses Flat rate: 13%
Professional expenses Yes, based on real expenses, capped
Pension savings Included
Mortgage Included
Child care, educational and medical expenses, alimony, donations, life
insurance contributions, investment in eco-friendly goods
(1) Includes 6% Special Solidarity Contribution on incomes between EUR 100000andEUR 500000.
Table EL.4: VAT
Tax rates
Standard 23%
Table EL.5: Corporate Taxation (CIT)
Tax rates
Tax base Worldwide income (subject to double-tax relief)
Anti-avoidance
Yes (deduction of interest up to avalue of 40% of earnings before
interest, taxes, depreciation and amortization (30% from 1/1/2017))
Table EL.6: Social contributions
Base Employment income

Total rate 24.56% (26.71% for blue collar workers engaged in heavy work)
of which:
Capped contributions Yes (EUR 5546.80 per month)
Total rate 15.5% (18.95% for blue collar workers engaged in heavy work)
of which: Healthcare 2.55%, Unemployment 2.93%
Table EL.7: Wealth and transaction taxes

Net wealth tax No
Hungary
Table HU.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Indirect taxes 14.8 15.6 16.1 15.5 15.1 15.9 15.7 16.5 17.6 17.5 18.7 18.6 18.6 3 19.4
VAT 7.7 8.1 8.7 8.3 7.5 7.9 7.7 8.3 8.6 8.5 9.2 9.0 9.4 3 9.8
Taxes and duties on
Direct taxes 10.0 9.4 8.9 8.9 9.2 10.2 10.4 9.7 7.9 6.3 6.8 6.6 6.7 24 7.0
Other 0.2 0.3 0.3 0.4 0.3 0.3 0.3 0.4 0.3 0.3 0.3 0.4 0.4 23 0.4
Employers 9.9 9.7 9.3 9.5 9.3 9.6 9.6 9.0 7.7 7.8 7.5 7.4 7.6 9 7.9
Households 2.7 2.7 2.8 2.8 3.0 3.9 3.9 3.9 4.2 5.2 5.4 5.5 5.4 12 5.6
Total 37.4 37.4 37.0 36.7 36.6 39.6 39.6 39.2 37.4 36.8 38.5 38.1 38.3 8 39.9
government
as % of GDP
function
Consumption 13.9 14.3 14.6 14.0 13.4 14.0 13.7 14.4 14.3 14.2 15.2 15.9 16.0 2 16.7
Labour 18.8 18.2 17.6 17.8 17.9 19.5 20.2 18.7 17.5 17.2 17.7 17.5 17.5 11 18.2
employment 18.5 17.9 17.3 17.5 17.5 18.7 19.3 18.2 17.0 16.9 17.5 17.3 17.4 10 18.1
Table HU.1: Tax Revenue (continued)

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 4.6 4.8 4.9 4.9 5.3 6.1 5.7 6.0 5.6 5.4 5.6 4.8 4.8 20 5.0
Stock of capital 1.0 1.4 1.7 1.7 1.8 2.0 2.1 2.1 3.1 3.1 3.2 2.4 2.3 11 2.4
Energy 2.1 2.0 1.9 2.1 2.1 2.0 2.0 2.0 2.2 2.1 2.0 1.9 1.9 14 2.0
taxes : : : 1.8 1.9 1.8 1.7 1.8 1.9 1.8 1.7 1.7 1.7 12
Transport 0.4 0.4 0.8 0.5 0.6 0.6 0.6 0.5 0.5 0.5 0.5 0.5 0.5 16 0.5
Recurrent taxes on
Other taxes on
property 0.5 0.6 0.6 0.6 0.6 0.5 0.6 0.5 0.8 0.8 0.8 0.7 0.7 9 0.7
Consumption 25.0 25.4 26.6 25.5 24.9 25.7 25.3 26.5 26.9 26.4 27.9 29.8 31.2 2
Labour 42.7 40.0 39.1 39.0 39.5 41.9 43.2 41.0 39.5 39.4 40.7 40.6 41.2 5
Figure HU.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
20
15
0

HU EU-28
Latest tax reforms
Table HU.2: Latest tax reforms

Personal income tax
Tax relief for families increased across the board: with 1 child: 66670 HUF, 2 Base decrease In force from: 01/01/2016
children (in 2016: 83330 HUF, in 2017: 100000 HUF, in 2018: 116670 HUF, in
2019: 133330 HUF), 3 children: 220000
PIT rate is reduced from 16% to 15% Rate decrease In force from: 01/01/2016
Value-added tax
Introduction of areduced rate of 5% on the sale of new residential homes Base decrease In force from: 01/01/2016
subject to surface area conditions
Introduction of areduced rate of 18% on internet services and restaurant Base decrease Announcement;
(from 2018 to 5%) in force from: 01/01/2017
Introduction of reduced rate of 5% on poultry, milk and eggs Base decrease Announcement;
Introduction of areduced rate of 5% on pork carcass meat. Base decrease In force from: 01/01/2016
Energy excises
The refund on commercial diesel was decreased by HUF 4 per litre N/A In force from: 01/01/2016
Alcohol excises
Taxation of fruit distillates: re-introduction of taxation at the rate of 700 HUF/ Rate increase In force from: 01/01/2016
litre at 42%, (in essence a50% reduced rate) on the home production of fruit
distillates by small distilleries (up to 50 litres/year and intended for personal
consumption in the household)
Other types of tax
Food inspection fee: reintroduction of asingle rate of 0.1% (repeal of the Rate decrease In force from: 26/12/2015
progressive rates)
The sectorial tax for financial institutions levied on credit institutions is 0.15% Rate decrease In force from: 01/01/2016
on the part of the tax base below HUF50billion and is decreased to 0.24%
on the part in excess. (The base was not modified) (Previously, the rates were
0.15% and 0.53% respectively)
Advertisement tax: reduction in the rates: 0% on taxable base between Rate decrease In force from: 05/07/2015
HUF 0-100 million, 5.3% on taxable base over HUF 100 million (previously
aprogressive rate of up to 50% applied)
Local taxes: 7.5% of the toll paid on domestic and foreign public roads may be Base decrease In force from: 01/01/2016
deducted by the taxable person from private enterpreneurs tax HIPA
Local taxes: municipalities may introduce tax relief from the private Base decrease In force from: 01/01/2016
enterpreneurs tax (HIPA) capped at 10% of the R&D costs incurred by taxable
persons
Based on the environmental aspects the tax burden of electric cars has been Base decrease In force from: 01/01/2016
abolished in several taxes (registration tax, vehicle and company car tax and
motor vehicle duty)
Measures to support road transportation: motor vehicle duty exemptions, N/A In force from: 01/01/2016
changes of the vehicle tax, increase of the PIT and SSC exemption of daily
allowances
Taxpayers can deduct the costs of financing health promotion programmes N/A In force from: 01/01/2016
from the public health product tax.
Introduction of the concepts of reliable and risky tax payer with the reliable N/A In force from: 01/01/2016
taxpayers enjoying certain benefits (time-limit for VAT refunds, max. period of
tax inspections)
From 2016 the tax authority will prepare the PIT returns of around 1.5 N/A In force from: 01/01/2016
million taxpayers, and as of 2017 it will do so for every private person. All the
taxpayers will have to do is send it back to the tax authority either approved
or making the necessary corrections.
Extension of the use of online cash registers in two steps (in 2016 and 2017) Base increase Announcement: 01/11/2015
Table HU.3: Individual taxation (PIT)
General
Separate taxation

-
Children: The basis of income tax can be reduced by HUF 800040 per
year/each dependant for families having one child, by HUF 999960 per
year/each dependant for families having two children or HUF 2640000
Basic allowance per year/each dependant for families having at least three children. Child
allowances can also offset SSC liabilities.
First marriage: The tax base can be reduced by HUF 400020 per year per
marriage, provided at least one of the couple is getting married for the
first time. The allowance can be used for maximum 2 years.
Flat rate
Rate schedule
15%
Surtaxes -
Capital income Included
Income from renting movable property 15%
Income from renting immovable property 15%
Dividends 15% creditable withholding
Interests on deposits and special savings accounts 15% final withholding; interests from LT accounts: 0%, 10%, 15%
Interests on corporate and government bonds 15% final withholding
benefits in kind & other non-monetary income (games) 15% on 1.19 times the value
pension income Exempted
small-scale agricultural producers Exempted if revenues < HUF 600000
Professional expenses 10% of income OR based on real expenses (only for self-employed)
Pension savings Yes (20%, capped, tax refunds)
Health savings Yes (20%, capped, tax refund)
Disabled persons Yes (capped, tax credit)
Small-scale agricultural producers Yes (capped, tax credit)
Mortgage No
Others (not exhaustive) Union membership fees
Treatment of losses (business/self-employed income) (Limited) 5 year carry forward, (limited) 2 year carry backward
Table HU.4: VAT
Tax rates
Standard 27%
Table HU.5: Corporate Taxation (CIT)
Tax rates
19% (over HUF 500 million of the positive tax base);10% (below HUF 500
Nominal corporate income tax rate
million of the positive tax base)
Top statutory CIT rate (including surcharges) (1) 20.6%
Small business tax 16% (special conditions e.g. 25 employees or less and
revenue and balance sheet below HUF 500 million) (2)
Anti-avoidance
(1) Including the local business tax of maximum 2 % that applies on the gross operating profit
(2) Taxpayers taxed under the small business tax scheme are exempt from the declaration and payment of corporate tax, social contribution tax and vocational training
contribution.
Table HU.6: Social contributions

Base
income from sports/entertainment,income from occasional activities
Total rate 27% (1)
of which:
Total rate 18.5%
of which: Pensions 10%, Healthcare 7%, Unemployment 1.5%
(1) There is an additional 1.5% vocational training contribution, not paid by all employers
Table HU.7: Wealth and transaction taxes

Tax discount for primary dwelling No (1)
Net wealth tax No
(1) Exemption is available for handicapped and retired people

Ireland
Table IE.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Indirect taxes 12.0 12.5 12.8 12.9 13.7 13.3 12.1 11.0 11.0 10.4 10.6 10.9 11.3 26 21.4
VAT 6.7 6.7 7.0 7.3 7.4 7.3 7.0 6.1 6.1 5.6 5.8 5.8 6.1 27 11.5
Taxes and duties on
Direct taxes 12.2 12.6 13.0 13.0 13.8 13.4 12.4 12.0 11.9 12.1 12.9 12.9 13.4 10 25.3
Other 0.4 0.5 0.5 0.5 0.5 0.6 0.6 0.7 0.7 1.0 1.0 1.1 1.2 8 2.2
Employers 2.6 2.6 2.6 2.6 2.7 2.9 3.1 3.1 3.0 3.1 2.9 3.0 3.1 25 5.8
Households 1.1 1.1 1.2 1.2 1.1 1.2 1.3 2.1 2.1 2.1 2.0 2.1 2.0 25 3.8
Total 27.9 28.8 29.6 29.7 31.4 30.8 29.0 28.2 28.0 27.7 28.4 28.8 29.8 24 56.3
credits 0.6 0.6 0.6 0.7 0.6 0.4 0.5 0.6 0.6 0.6 0.7 0.5 0.4 0.7
government
Social security funds n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
EU institutions 0.4 0.3 0.4 0.5 0.4 0.4 0.5 0.4 0.5 0.5 0.5 0.5 0.5 9 0.3
as % of GDP
function
Consumption 10.6 10.5 10.9 11.1 11.1 11.0 10.5 9.8 9.9 9.4 9.5 9.8 10.1 26 19.1
Labour 10.0 9.8 10.4 10.4 10.4 10.7 11.2 12.3 12.1 12.6 12.9 12.9 13.1 21 24.8
employment 10.0 9.7 10.3 10.3 10.3 10.6 11.2 12.2 12.0 12.4 12.7 12.7 12.9 20 24.4
Table IE.1: Tax Revenue (continued)
(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 7.3 8.5 8.4 8.3 9.9 9.2 7.3 6.1 6.0 5.7 6.0 6.1 6.5 16 12.3
Stock of capital 1.7 2.4 2.2 2.1 2.9 2.6 2.0 1.7 1.6 1.8 1.9 2.0 2.2 12 4.1
Energy 1.2 1.2 1.3 1.3 1.2 1.1 1.2 1.3 1.5 1.5 1.5 1.5 1.5 27 2.8
taxes : : : 1.2 1.1 1.1 1.1 1.3 1.2 1.2 1.1 1.1 1.0 26
Transport 1.0 1.0 1.1 1.2 1.2 1.3 1.1 0.9 0.9 0.8 0.8 0.9 0.9 4 1.7
Recurrent taxes on
Other taxes on
property 1.0 1.6 1.5 1.3 2.2 1.8 1.1 0.7 0.6 0.8 0.9 0.8 1.0 7 1.9
Consumption 24.3 24.2 25.4 26.1 26.0 25.2 22.8 21.8 22.2 21.5 22.0 22.7 23.7 9
Labour 27.0 26.0 27.2 26.4 26.2 26.2 25.6 27.8 29.0 31.5 32.5 33.2 34.4 14
Figure IE.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
15
10
0

IE EU-28
Latest tax reforms
Table IE.2: Latest tax reforms

Personal income tax
Increase in Home Carer Tax Credit (raised from EUR 810toEUR 1000 and Base decrease In force from: 01/01/2016
income threshold from EUR 5080toEUR 7200)
Introduction of an Earned Income Credit for self-employed traders and Introduction (decrease) In force from: 01/01/2016
business owners
Capital Acquisitions Tax- increase in tax threshold for parent to child gifts or Base decrease In force from: 14/10/2015
inheritances from EUR 225000toEUR 280000
Film Relief- Cap on eligible expenditure to be increased to EUR 70 million, Base decrease Legislation:01/01/2016
subject to EU State Aid approval
Knowledge Development Box- 6.25% corporate tax rate for profits from Rate decrease In force from: 01/01/2016
certain patents and copyrighted material resulting from R&D carried out in
Ireland
3 year relief for start-up companies Base decrease In force from: 01/01/2016
Tobacco excises
Increase in tobacco products tax Rate increase In force from: 31/10/2015
Motor Tax reduction for large vehicles Rate decrease In force from: 01/01/2016
Other types of tax
Reduction in base and rates of the Universal Social Charge- USC rates were Both base and rate decrease In force from: 01/01/2016
cut in each of the 3 lowest bands: from 1.5% to 1% for 0to12012; from 3.5%
to 3% for 12013to18668; and from 7% to 5.5% for 18669to70044. The
entry level was raised from 12012to13000.
Tax relief for young farmers extended to 2018 Base decrease Legislation:01/01/2016
Capital Gains Tax (CGT) Entrepreneur relief Rate decrease In force from: 01/01/2016
Table IE.3: Individual taxation (PIT)
General
Joint assessment of married couples
Possibility of opting for separate assessment, or as single individuals
EUR 1650;additional tax credits for PAYE employees (EUR 1650)
Basic allowance
Depending on family situation
2 rates: 20%, 40%
Rate schedule Top marginal rate: 40% (> EUR 33800 (single), > EUR 42800 (one income
couple))
Universal Social Charge: 1.5% to 8% depending on income (11% top rate
Surtaxes
for self-employed)
Top statutory PIT rate (including surcharges) 48% (51% for self employed > EUR 100000)
Capital income
Income from renting immovable property Included in general taxation
Capital gains (immovable property) 33% ordinary rate (with some exemptions and reliefs)
Capital gains (movable property) 33% ordinary rate (with some exemptions and reliefs)
Dividends Withholding tax 20%
Interests on deposits and special savings accounts 41% (Deposit Interest Retention Tax)
Interests on corporate and government bonds Included in general taxation
Pension savings Yes
Others (not exhaustive) Medical expenses, donations
Treatment of losses (business/self-employed income) 3 year carry backward; unlimited carry forward
Table IE.4: VAT
Tax rates
Standard 23%
Reduced rate(s) 4.8% (super-reduced rate), 9% and 13.5%
Table IE.5: Corporate Taxation (CIT)
Tax rates
Nominal corporate income tax rate 12.5% (on trading income) (25% on non-trading income)
Anti-avoidance
Yes (deductions wholly and exclusively for business purposes; some
restrictions on related party payments and borrowing; no thin cap rules)
Table IE.6: Social contributions

Base benefits in kind, pensions, dividends, interest, income from renting
property, income from occasional activities
Total rate 10.75% (reduced rate 8.5% for low earners)
Rate structure reflects atotal rate and is not split into rates per benefit
of which:
type
Total rate 4%
Rate structure reflects atotal rate and is not split into rates per benefit
of which:
type
Table IE.7: Wealth and transaction taxes
Inheritance and gift tax 33% ordinary rate with some exemptions and reliefs
Net wealth tax No
Italy
Table IT.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Indirect taxes 14.2 13.8 13.9 14.1 14.7 14.5 13.7 13.6 14.1 14.2 15.4 15.0 15.5 7 249.4
VAT 5.9 5.7 5.6 5.7 6.0 5.9 5.7 5.5 6.1 6.0 6.0 5.8 6.0 28 96.9
Taxes and duties on
Direct taxes 13.6 14.1 13.4 12.9 13.8 14.5 14.7 14.9 14.3 14.3 14.9 15.3 14.8 5 239.1
Other 0.8 1.8 1.0 0.6 0.5 0.5 0.5 1.3 0.7 0.9 0.7 0.8 0.6 17 9.7
Employers 8.2 8.4 8.4 8.3 8.1 8.5 8.7 9.1 9.0 8.9 8.9 8.8 8.8 4 142.2
Households 3.5 3.4 3.5 3.6 3.5 3.8 4.1 4.1 4.0 4.0 4.2 4.3 4.3 14 69.4
Total 39.5 39.7 39.1 38.9 40.1 41.4 41.2 41.7 41.4 41.4 43.4 43.3 43.4 5 700.2
credits 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.3 0.2 0.8 12.6
government
EU institutions 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 22 2.0
as % of GDP
function
Consumption 10.3 10.1 10.2 10.2 10.6 10.4 10.0 10.1 10.6 10.8 11.1 10.9 11.2 18 180.3
Labour 19.7 19.7 19.5 19.7 19.5 20.3 20.8 21.5 21.5 21.2 21.7 21.7 21.7 7 349.6
employment 17.6 17.6 17.4 17.5 17.4 18.0 18.4 18.9 18.8 18.5 18.8 18.7 18.7 7 301.8
Table IT.1: Tax Revenue (continued)

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 9.5 10.0 9.4 9.1 10.0 10.7 10.3 10.1 9.2 9.4 10.5 10.8 10.6 2 170.3
Stock of capital 2.4 3.3 2.6 2.1 2.2 2.2 2.0 2.8 2.2 2.4 3.0 3.0 3.1 6 49.9
Energy 2.3 2.4 2.3 2.3 2.3 2.1 2.0 2.2 2.2 2.4 2.8 2.8 3.0 2 47.7
taxes : : : 1.5 1.5 1.4 1.4 1.4 1.4 1.4 1.6 1.6 1.6 14
Transport 0.5 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 11 9.7
Recurrent taxes on
Other taxes on
property 0.3 0.3 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.5 0.5 0.6 0.6 12 9.2
Consumption 17.3 16.8 17.0 17.0 17.6 17.4 16.7 16.6 17.4 17.5 17.9 17.7 18.1 21
Labour 43.2 42.9 42.7 42.2 41.6 43.5 43.7 43.7 43.9 43.4 44.0 44.1 43.9 1
Figure IT.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
15
10
0

IT EU-28
Latest tax reforms
Table IT.2: Latest tax reforms

Personal income tax
Introduction of atax credit for contributions aimed at maintaining and developing Base decrease In force from: 01/01/2016
school buildings. Conditions apply. The tax credit corresponds to 65% of qualifying
expenses up to EUR 100000 per year in 2016, EUR 50000 in 2017.
Introduction of atax credit for expenses for education, including universities. The tax Base decrease In force from: 01/01/2016
credit corresponds to 19% of qualifying expenses. Thresholds apply.
Tax exemption for pension income up to EUR 8000 (it was EUR 7759 before) for Base decrease In force from: 01/01/2016
pensioners older than 75 year old and up to EUR 7750 for other pensioners (it was EUR
7500 before).
Introduction of arate of 5% for the first 5 years of activity for income of qualifying Rate decrease In force from: 01/01/2016
self-employed individuals whose income for the preceding tax year did not exceed an
amount between EUR 30000andEUR 50000, depending on the sector of business.
Introduction of arate of 10% for amount up to EUR 2000 per year paid as productivity Rate decrease In force from: 01/01/2016
premiums to qualifying employees of private companies with employee income up to
50000euros.
Prolongation of the credit on expenses- under conditions- for improving the energy- Rate decrease In force from: 01/01/2016
efficiency of real estate, for the refurbishment of real estate, for purchases of furniture.
Introduction of new incentive for purchases of furniture for the main residence of young
couples.
Introduction of various incentives to stimulate the value of participations in unlisted Rate n/a In force from: 01/01/2016
companies and qualifying land, the value of tangible and intangible business assets, the
assignment or selling of property by companies and partnerships to their shareholders,
the development of proprietary software, protection of cultural heritage, support of
cultural institutions and public sites, to renovate music venues and theatres.
Reduction of the withholding tax rate on intra-EU dividends from 1.375% to 1.20%. Rate n/a Announcement;
Introduction of an optional tax incentive for highly skilled employees who decide Base neutral In force from: 07/10/2015
to work in / immigrate to Italy and set their tax residence there at the latest by 31
December 2015. Under this incentive, taxable income is capped at 70% of labour
income.
Introduction of several new measures for promoting the growth and expansion abroad Base neutral In force from: 01/01/2016
of Italian businesses.
Introduction of an incentive of 140% of acquisition costs for expenses- under Base decrease In force from: 01/01/2016
conditions- for plant, machinery and equipment incurred between 15 October 2015 and
31 December 2016. The incentive also applies to company cars.
Introduction of tax incentives for investment for qualifying enterprises located in the Rate decrease In force from: 01/01/2016
South of Italy (Mezzogiorno). The incentive is larger for small businesses than for larger
ones.
Reduction of the CIT statutory rate from 27.5% to 24%. Rate decrease Announcement;
Introduction of asurtax of 3.5% for banks and other financial institutions- under Rate increase Announcement;
conditions. in force from: 01/01/2017
Introduction of full deductibility of interest paid by qualifying banks and financial Base decrease Announcement;
institutions and almost full deductibility (96%) for interest paid by insurance companies in force from: 01/01/2017
and parent companies of insurance groups.
Value-added tax
Introduction of asuper-reduced 4% VAT rate for digital or physical newspapers, daily Rate decrease In force from: 01/01/2016
news, releases of press agencies and periodical publications.
Introduction of a10% VAT rate for marina resorts qualified as accommodation buildings Rate decrease In force from: 01/01/2016
in the open air
VAT rate increase from 4% up to 5% for medical, welfare and educational services given Rate increase In force from: 01/01/2016
by social cooperatives to citizens at risk or experiencing social exclusion.
Table IT.2: Latest tax reforms (continued)

(% of GDP)
Property taxes
Extension of the exemption from the municipal real estate tax for agricultural land Base decrease In force from: 01/01/2016
owned by qualifying agricultural entrepreneurs.
Introduction of exemption from the tax for communal indivisible services (TASI) for Base decrease In force from: 01/01/2016
immovable property qualifying as the principal dwelling of ataxpayer- conditions
apply.
Increase of the property transfer tax on agricultural lands for rentiers from 12% to 15%. Rate increase In force from: 01/01/2016
Under conditions, introduction of reduced rate and base for qualifying assignment or Both base and rate In force from: 01/01/2016
sale to shareholders of certain immovable properties or registered movable properties. decrease
IMU exemption of permanent equipment used in the prodution process Base decrease In force from: 01/01/2016
Other types of tax
Abolition of the boat tax which had been introduced by Law Decree No. 201 of 6 Both base and rate In force from: 01/01/2016
December 2011. decrease
Increase of tax rates for the single tax on games of skill (PREU). Rate increase In force from: 01/01/2016
The 2016 Stability Law mostly extended the measures previously enacted except for the Base decrease In force from: 01/01/2016
reduction by 40 % of Employers social contributions exemption. The measure concerns
of a2 years employers social contribution allowance provided up to amaximum of EUR
3250 for 2016 new hires. The corresponding amount not paid by firms will be covered
by the Central Government.
Rationalisation of existing tax collection rules N/A In force from: 22/10/2015
Review of the sanctions system with overall milder administrative sanctions (as of 2017) N/A In force from: 22/10/2015
Introduction of anew legal definition of abuse of law and repeal of previous semi- N/A In force from: 18/08/2015
general statutory rules against tax avoidance.
Extension of the statute of limitations period to eight years in case of criminal offences N/A In force from: 18/08/2015
by taxpayers.
Introduction of anew cooperative compliance programme for qualifying taxpayers. N/A In force from: 18/08/2015
Specific conditions apply.
Introduction of new provisions reviewing tax ruling and tax litigation procedures. N/A In force from: 07/10/2015
Introduction of regular monitoring and evaluation of tax evasion and tax expenditures. N/A In force from: 22/10/2015
Release of guidelines for the reorganization of tax and customs administration aimed at N/A In force from: 22/10/2015
increasing its efficiency and effectiveness.
Introduction of simplification measures for collection of taxes and promotion of N/A In force from: 22/10/2015
voluntary compliance.
Extension of the reverse charge mechanism to supplies of mobile telephones and N/A In force from: 03/03/2016
several other electronic products.
Redefinition of CFC rules as from tax year 2016: ajurisdiction is considered to have N/A In force from: 01/01/2016
apriviledged tax regime for CFC purposes if the nominal level of taxation is less than
50% of the one applicable in Italy. Conditions apply.
Repeal of limits to deductibility of expenses and other items related to transactions N/A Announcement;
between resident persons and certain non-resident entities (black-list costs). in force from: 01/01/2017
Introduction of acountry-by-country reporting (CbCR) duty for companies, under N/A In force from: 01/01/2016
conditions. Specific penalties apply in case of incomplete or absent reporting.
Extension of the period during which the tax administration may ask for areassessment N/A In force from: 01/01/2016
of the income tax and VAT returns of taxpayers from four to five years. Conditions apply.
Increase of the limit for cash payments from EUR 1000toEUR 3000. N/A In force from: 01/01/2016
Faster procedure for VAT reinbursement in case of insolvency of business partners. N/A In force from: 01/01/2016
Creditors will be able to issue arequest for reinbursement already at the start of the
insolvency procedure- without having to wait until the insolvency procedure ends.
Table IT.3: Individual taxation (PIT)
General
Separate taxation
Possibility of joint declaration
Income tax credits, varying with level and source of income, family etc.
Basic allowance Spouse: EUR 800;children: EUR 1220/EUR 950 (decreasing with income)
+
Progressive, 5 brackets: 23%, 27%, 38%, 41%, 43%
Rate schedule
Top rate: 43 % (> EUR 75000)
Surtaxes Solidarity contribution: 3% (> EUR 300000); deductible
Regional and local surcharges 3,33 % (regional) + 0.9 % (local) (values given for Rome)
Owner occupied dwelling Not included (only luxury owner-occupied dwellings are taxed)
Capital income Substitute tax (26%) in most cases
Included, optionally separate taxation at 21% or for some contracts at
Income from renting immovable property
15% (10% for 2014-2017)
Included, optionally substitute taxation at 20%. Exempt if kept more than
5 years
Capital gains (movable property) In case of qualified shares partially included in PIT, otherwise 26%
Dividends In case of qualified shares partially included in PIT otherwise 26%
Interests on deposits and special savings accounts 26%; 20% for pension funds.
Interests on corporate and government bonds 26%; Governments bonds are taxed at 12.5%
professional and business income Also subject to IRAP
Pension savings Yes
Mortgage Yes, interests (through tax credits)
Renovation and insulation works, child care, educational, sport, medical
expenses, alimonies, donations(, cash registers for merchants)
5 year carry forward (+ losses of the 1st 3 activity years can be carried
forward undefinitively)
(1) Including regional and municipal surcharge (values given for Rome) and 3% solidarity contribution (deductible from the tax base)
Table IT.4: VAT
Tax rates
Standard 22%
Reduced rate(s) 4% (super-reduced rate) and 10%
Table IT.5: Corporate Taxation (CIT)
Tax rates
Nominal corporate income tax rate 27.5% (standard rate) (1)
Top statutory CIT rate (including surcharges) 27.5% (standard rate) (1)
Anti-avoidance
Yes (net interest expenditure is deductable up to avalue of 30% of earnings
before interest, taxes, depreciation and amortization; no thin cap rules)
Allowance for Corporate Equity Yes (notional rate 4.75% for tax year 2016)
(1) The rate is 31.4% if IRAP (rate 3.90 %) is included. This is alocal tax levied on atax base broader than corporate income. The rate may vary up to 0.92 percentage points
depending on location.
Table IT.6: Social contributions
Employment income, income from sports/entertainment, benefits in

Base
kind
32.08%. Varies depending on characteristics of the business and the
Total rate
employee.
Pensions 23.81%, Redundancy Funds 3.1%, Unemployment 1.61%,
of which: Childcare 0.68%, Illness/accident 2.22%, Maternity leave 0.46%, Severance
Pay Guarantee 0.2%. Various thresholds apply.
Capped contributions Yes: 100.324 xthe applicable rate
9.49%. Varies depending on characteristics of the business and the
Total rate
employee.
of which: Pensions 9.19%, Unemployment 0.3%. Various thresholds apply.
Capped contributions Yes: 100.324 xthe applicable rate
Table IT.7: Wealth and transaction taxes
Inheritance and gift tax Yes (thresholds apply)

Regional differentiation Yes (applied at municipal level)
Net wealth tax Yes (Stamp Duty on bank accounts and financial assets)
Latvia
Table LV.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Indirect taxes 11.2 11.8 11.7 12.4 12.7 12.0 10.7 10.9 11.7 11.7 12.0 12.2 12.7 21 3.0
VAT 6.5 6.9 6.7 7.4 8.0 7.7 6.3 5.9 6.7 6.8 7.2 7.4 7.6 15 1.8
Taxes and duties on
Direct taxes 7.6 7.2 7.6 7.5 7.9 8.3 9.1 7.0 7.4 7.3 7.7 7.7 7.8 18 1.8
Other 0.2 0.2 0.2 0.2 0.2 0.1 0.1 0.1 0.2 0.3 0.3 0.3 0.3 24 0.1
Employers 6.7 6.1 6.0 5.7 5.8 5.7 5.8 6.7 6.3 5.9 6.0 5.8 5.8 15 1.4
Households 2.3 2.3 2.3 2.2 2.2 2.2 2.2 2.6 2.4 2.8 2.8 2.7 2.6 23 0.6
Total 27.8 27.4 27.6 27.9 28.7 28.2 27.7 27.2 27.8 27.8 28.5 28.5 28.9 25 6.8
credits 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
government
EU institutions 0.0 0.0 0.5 0.7 0.7 0.6 0.5 0.4 0.5 0.5 0.5 0.4 0.5 5 0.0
as % of GDP
function
Consumption 10.1 10.6 10.6 11.4 11.7 11.0 9.9 10.1 10.7 10.8 11.1 11.2 11.6 14 2.7
Labour 14.3 13.9 13.9 13.3 13.6 13.4 13.9 14.5 14.7 13.9 14.0 13.8 13.9 20 3.3
employment 14.2 13.9 13.8 13.2 13.5 13.3 13.8 14.3 14.4 13.7 13.7 13.5 13.5 17 3.2
Table LV.1: Tax Revenue (continued)

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 3.4 2.9 3.1 3.2 3.5 3.8 3.9 2.6 2.4 3.0 3.4 3.4 3.3 27 0.8
Stock of capital 1.2 1.3 1.3 1.2 1.2 1.1 0.8 0.9 1.2 1.2 1.3 1.3 1.3 18 0.3
Energy 1.7 1.9 2.0 2.1 1.9 1.6 1.6 2.0 2.0 1.9 1.9 1.9 2.1 11 0.5
taxes : : : 2.1 1.8 1.6 1.6 2.0 2.0 1.8 1.7 1.7 1.7 10
Transport 0.3 0.3 0.3 0.3 0.3 0.3 0.2 0.2 0.3 0.5 0.4 0.5 0.5 14 0.1
Recurrent taxes on
Other taxes on
property 0.2 0.3 0.3 0.4 0.4 0.4 0.2 0.2 0.2 0.2 0.2 0.2 0.2 25 0.1
Consumption 16.8 17.7 17.5 19.3 18.8 19.0 17.6 17.0 17.1 17.8 18.5 18.5 19.2 19
Labour 37.2 36.1 36.2 32.9 32.6 30.4 29.1 31.4 34.1 34.6 34.9 33.4 32.4 17
Figure LV.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
15
10
0

LV EU-28
Latest tax reforms
Table LV.2: Latest tax reforms

Personal income tax
Introduction of differentiated non-taxable minimum income for individuals Introduction (increase) In force from: 01/01/2016
Reduction of circle of dependent persons for obtaining personal income tax relief is Base increase In force from: 01/01/2016
reduced
Increase of the minimum monthly wage from EUR 360toEUR 370 Base increase In force from: 01/01/2016
Increase of the PIT allowance for dependants from EUR 165toEUR 175 Base decrease In force from: 01/01/2016
Maintenance of the PIT rate at the level of 2015 Rate increase In force from: 01/01/2016
In 2017, retention of the regime which provides that the personal income tax is not Base decrease In force from: 01/01/2016
applied to the amounts received as astate aid to agriculture or as an EU support for
agriculture and rural development
Value-added tax
Introduction of VAT reverse charge mechanism for certain types of timber and IT products Introduction (increase) In force from: 01/01/2016
Introduction of VAT for services of management of residential buildings Introduction (increase) In force from: 01/01/2016
Specific payment and deduction of VAT procedure is broadened, providing the right Introduction (decrease) In force from: 01/01/2016
to also apply this procedure to registered tax payers who provide management of
residential houses and for whom total value of all financial transactions in the previous
taxation period has exceeded EUR 100000 but is below EUR 2000000
Restriction of the right of deduction of value added tax to the purchase and exploitation Introduction (increase) In force from: 01/01/2016
costs of passenger cars determined as 50% instead of 20%
Maintenance of mandatory procurement component at the current level Base increase In force from: 01/01/2016
Energy excises
Increased excise tax rate for fuel Rate increase In force from: 01/01/2016
Alcohol excises
Increased excise tax rate for alcohol Rate increase In force from: 01/01/2016
Tobacco excises
Increased excise tax rate for tobacco Rate increase In force from: 01/01/2016
Introduced excise tax for the liquid used in electronic cigarettes Introduction (increase) In force from: 01/01/2016
Broadening the excise duty exemptions for non-alcoholic beverages, including Base decrease In force from: 01/01/2016
beverages that are produced from squeezed juices
Other types of tax
Introduction of aspecial real estate tax base for agricultural land of more than 3 ha Base decrease In force from: 01/01/2016
Increased gambling tax and duty Rate increase In force from: 01/01/2016
Introduction of solidarity tax for individuals Introduction (increase) In force from: 01/01/2016
Tax rate increase of the vehicle operation tax for goods vehicles with gross weight up to Rate increase In force from: 01/01/2016
12000 kg
Increase of the Company Car Tax rate Rate increase In force from: 01/01/2016
Shifting of the payment procedure changes of vehicle operation tax to 2017 N/A In force from: 01/01/2016
Application of the company car tax to vans with gross weight up to 3000 kg and more Base increase In force from: 01/01/2016
than 3 seats and to taxis that are used also for personal purposes
Introduction of the minimum mandatory monthly SSC payment for employees and Introduction (increase) In force from: 01/01/2016
employers as from 2017
Increase of the base of the financial stability fee according to the Deposit Guarantee Law Base increase In force from: 01/07/2015
Increase of the minimum amount of dividends on state capital from 70% to 90% in 2016, Rate increase In force from: 01/01/2016
from 27% to 75% in 2017 and from 27% to 70% in 2018
Application of subsidised electricity tax after 2017 Introduction (increase) In force from: 01/01/2018
Increase of the dividends of Latvenergo (regarding to dividends to support electricity Rate increase In force from: 01/01/2016
consumers)
As from 2017 SSC will be excluded from micro-enterprise tax (rate applied at 5%). After Rate decrease In force from: 01/01/2016
three years rate will be applied at 8%.
Introduction of additional powers of the State Revenue Service and new penalties in Introduction (increase) In force from: 01/01/2016
cases of fraudulent modification of cash registers
Credit institutions and payment service providers are obliged to report suspicious Introduction (increase) In force from: 01/01/2016
activites of Latvian residents to the State Revenue Service
Table LV.3: Individual taxation (PIT)
General
Separate taxation

Non-taxable minimum EUR 900- EUR 1200
Basic allowance
EUR 2100 per dependent
Flat rate: 23%
Rate schedule
Top marginal rate: 23%
Surtaxes (1)
Owner occupied dwelling Exempt
Capital income 10%, 15% (final withholding tax)
Income from renting movable property 10%, 23%
Income from renting immovable property 10%, 23% (business activity)
15%, 2% if non resident sells to entrepreneur, and owner-occupied
generally exempt
Capital gains (movable property) 10%, 15%
Dividends 10%
Interests on corporate and government bonds Corporate: 10%, 15%;government bonds: 0%
Part of 9% Micro-enterprise Tax,15% of the income of aseasonal
agricultural worker, 10% of income of sale of astanding forest and
Optional tax rate for individual business activity (all-in rate) income of selling timber, the rate of the licence fee for the performance
of separate types of economic activities shall be between EUR
43andEUR 100 per month (depending on the field of economic activity)
Donations and gifts Donations- exempt, gifts- 23% included if > EUR 1425
Scrap sales 10%
Employment income of sailors 23% of specific taxable income
Agricultural, rural tourism activity with turnover < EUR 3000 Exempt
Income from occasional activities 23%
Yes (royalties 15%-40% of taxable income, income of sale of astanding
Professional expenses forest 25% of taxable income, income of selling timber 50% of taxable
income)
Yes, limited to 10% of taxable income (contributions to private pension
Pension savings
funds)
Mortgage Not included
Education and medical expenses, alimonies, donations, social
contributions and tax on real estate (if used in prof activity)
(1) From 1 January 2016, there is asolidarity tax on earnings above the ceiling for social contributions. The rate is that for social contributions below the ceiling (10.5 %).
Table LV.4: VAT
Tax rates
Standard 21%
Reduced rate(s) 12%
Table LV.5: Corporate Taxation (CIT)
Tax rates
Special tax rate for SMEs (all-in rate) Part of 9% Micro-enterprise Tax
Anti-avoidance
Yes (no interest deduction is allowed for the larger of the amounts
calculated under the following criteria:
Limits to interest deductions interest amount calculated as 1.57 times of the annual weighted average
interest rate; or
interest amount calculated under the thin cap rule of 4:1 debt to equity ratio.)
Table LV.6: Social contributions

benefits in kind, dividends, interest from deposits, royalties, income
Base
from renting movable/immovable property, capital gains on immovable
property, annuities from life insurance
Total rate 23.59%
Pensions 16.51%, Unemployment 1.44%, Occupational disease/accident
of which:
0.37%, Disability 2.15%, Maternity/sickness 2.11%, Parental 1%
Capped contributions Yes (maximum annual taxable base is EUR 48600 (1))
Total rate 10.5%
Pensions 7.35%, Unemployment 0.64%, Occupational disease/accident
of which:
0.17%, Disability 0.96%, Maternity/sickness 0.94%, Parental 0.45%
Capped contributions Yes (maximum annual taxable base is EUR 48600 (1))
(1) From 1 January 2016, there is asolidarity tax on earnings above this ceiling. The rate is that for social security contributions below the ceiling.
Table LV.7: Wealth and transaction taxes
Inheritance and gift tax Gift tax provision

Recurrent real estate tax Yes, 0.2%-3% (of cadastral value)
Net wealth tax No
Lithuania
Table LT.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Indirect taxes 12.4 11.6 11.3 11.4 11.5 11.9 11.9 11.8 12.0 11.8 11.4 11.3 11.5 25 4.2
VAT 7.3 6.7 6.4 7.1 7.6 8.0 7.9 7.3 7.8 7.8 7.6 7.5 7.6 14 2.8
Taxes and duties on
Direct taxes 7.4 7.9 8.7 8.9 9.6 9.1 9.2 5.9 4.6 4.4 4.8 5.0 5.1 28 1.8
Other 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.1 0.0 0.0 0.0 0.1 0.1 27 0.0
Employers 7.7 7.6 7.5 7.2 7.5 7.5 7.9 8.5 7.5 7.2 7.2 7.2 7.5 10 2.7
Households 1.7 1.6 1.6 1.6 1.6 1.6 1.6 4.1 4.2 3.9 3.6 3.6 3.7 17 1.3
Total 29.0 28.6 29.0 29.2 30.1 30.0 30.6 30.2 28.3 27.2 27.0 27.1 27.7 27 10.1
government
as % of GDP
function
Consumption 11.6 11.0 10.5 10.7 10.8 11.2 11.2 11.0 11.3 11.1 10.6 10.6 10.8 22 3.9
Labour 14.6 14.3 14.6 14.3 14.5 14.3 14.6 14.6 13.0 12.5 12.5 12.6 13.0 22 4.7
employment 14.4 14.2 14.4 14.1 14.3 14.0 14.3 14.3 12.8 12.3 12.3 12.5 12.8 22 4.7
Table LT.1: Tax Revenue (continued)
(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 2.8 3.3 3.9 4.2 4.8 4.6 4.7 4.5 4.0 3.6 3.9 3.9 4.0 23 1.4
Stock of capital 0.8 0.7 0.8 0.7 0.7 0.7 0.7 0.8 0.8 0.8 0.7 0.7 0.8 25 0.3
Energy 2.0 2.0 1.8 1.7 1.6 1.6 1.5 1.9 1.8 1.6 1.5 1.5 1.6 22 0.6
taxes : : : 1.7 1.6 1.5 1.5 1.9 1.7 1.6 1.5 1.5 1.6 13
Transport 0.7 0.7 0.8 0.5 0.1 0.1 0.0 0.0 0.0 0.0 0.0 0.0 0.1 27 0.0
Recurrent taxes on
Other taxes on
property 0.1 0.1 0.2 0.2 0.2 0.2 0.3 0.3 0.3 0.3 0.3 0.3 0.3 21 0.1
Consumption 17.7 16.8 16.0 16.4 16.7 17.8 17.6 16.4 17.6 17.6 16.9 16.8 17.2 25
Labour 37.7 36.7 35.9 34.8 33.5 33.1 32.5 32.2 31.2 31.3 31.6 31.7 32.2 20
Figure LT.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
15
10
0

LT EU-28
Latest tax reforms
Table LT.2: Latest tax reforms

Personal income tax
Increased non-taxable personal income threshold Base decrease In force from: 01/01/2016
Reduction of annual amount of exempt interest income from deposits Base increase In force from: 01/01/2016
Energy excises
Introduction of excise duty rate on natural gas used as heating fuel Introduction (n/a) In force from: 01/01/2016
Alcohol excises
Increase of excise duty rates on ethyl alcohol and alcoholic beverages Rate increase In force from: 01/03/2016
Tobacco excises
Increase of excise duty rates on tobacco products, cigarettes, cigars and Rate increase In force from: 01/03/2016
cigarillos
Non-energy environmental taxes
Introduction of landfill tax Introduction (n/a) In force from: 31/12/2015
Other types of tax
Increase of minimum wage N/A In force from: 01/01/2016
VAT invoice data collection Introduction (n/a) Announcement;
Table LT.3: Individual taxation (PIT)
General
Worldwide income (resident)
Domestic income (non-resident)
EUR 3480; EUR 720 per child
Basic allowance Earned income allowance (maximum EUR 2400 for earned income up to
EUR 4200), decreasing with income
Flat rate: 15%
Rate schedule
Top rate: 15%
Surtaxes
Capital income 15% as ageneral rule, see exceptions below
Income from renting immovable property
Capital gains (immovable property) Exempted
Capital gains (movable property) 0% on shares up to EUR 500
Dividends Specific exemptions
business income, except from liberal professions 5%
business certificate (1) Lump sum (locally fixed)
pension income Exempted
Professional expenses Yes, in percentage OR based on real expenses
Pension savings Yes, including to life insurance funds
Others (not exhaustive) Education expenses
(1) Certain services like barber shop services, accommodation services, etc.
Table LT.4: VAT
Tax rates
Standard 21%
Table LT.5: Corporate Taxation (CIT)
Tax rates
Special tax rate for SMEs (all-in rate) 5%
Anti-avoidance
Limits to interest deductions Yes (thin cap rule for loans from controlling parties: 4:1 debt to equity)
Table LT.6: Social contributions

Base
income from sports/entertainment, benefits in kind, royalties
Total rate 30.8%
Pensions 23.3%, Healthcare 3%, Unemployment 1.1%, Illness/Maternity
of which:
3.4%
Capped contributions no
Total rate 9%
of which: Pensions 3%, Healthcare 6%
Capped contributions no
Table LT.7: Wealth and transaction taxes

Net wealth tax No
Luxembourg
Table LU.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Indirect taxes 12.6 12.6 13.4 13.7 12.9 13.1 12.5 12.7 12.4 12.5 12.9 12.8 13.1 17 6.4
VAT 5.6 5.7 6.0 6.3 5.7 6.1 6.2 6.8 6.5 6.8 7.2 7.3 7.3 17 3.6
Taxes and duties on
Direct taxes 14.9 14.8 13.0 14.0 13.4 13.4 14.1 14.7 14.6 14.3 14.6 14.3 14.1 7 6.9
Other 1.0 0.9 0.8 0.8 0.7 0.8 0.8 0.9 0.8 0.8 0.9 0.9 0.8 13 0.4
Employers 4.7 4.8 4.7 4.6 4.4 4.3 4.5 5.0 4.7 4.7 4.8 4.7 4.7 22 2.3
Households 5.8 6.0 6.0 6.0 5.7 5.7 6.0 6.6 6.2 6.3 6.5 6.4 6.3 6 3.1
Total 38.0 38.1 37.0 38.3 36.3 36.6 37.2 39.0 38.0 37.9 38.8 38.2 38.1 9 18.6
credits : : : : : : : : : : : : : :
government
EU institutions 0.2 0.2 0.2 0.2 0.2 0.2 0.1 0.1 0.1 0.1 0.1 0.1 0.1 28 0.0
as % of GDP
function
Consumption 10.4 10.6 11.1 11.2 10.1 10.2 10.4 10.9 10.4 10.7 11.0 10.8 10.8 21 5.3
Labour 14.6 15.0 15.0 15.4 14.8 14.9 16.0 17.1 16.5 16.6 17.0 17.2 17.3 13 8.5
employment 13.6 13.8 13.8 14.1 13.5 13.6 14.7 15.7 15.2 15.2 15.5 15.8 15.9 14 7.8
Table LU.1: Tax Revenue (continued)

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 13.0 12.5 10.9 11.7 11.4 11.5 10.8 11.0 11.1 10.6 10.8 10.1 10.0 4 4.9
Stock of capital 3.2 2.9 3.0 3.3 3.5 3.6 2.9 2.7 2.8 2.7 2.8 2.9 3.0 7 1.5
Energy 2.6 2.7 2.9 2.9 2.6 2.4 2.4 2.4 2.2 2.3 2.2 2.0 1.8 16 0.9
taxes : : : 2.8 2.5 2.4 2.4 2.3 2.2 2.2 2.2 2.0 1.8 8
Transport 0.1 0.1 0.1 0.1 0.1 0.2 0.2 0.2 0.2 0.2 0.1 0.1 0.1 25 0.1
Recurrent taxes on
Other taxes on
property 1.4 1.3 1.2 1.3 1.3 1.5 1.2 1.1 1.0 1.1 1.2 1.2 1.2 3 0.6
Consumption 22.7 23.4 25.3 26.1 25.5 27.0 26.9 27.1 27.3 28.1 28.6 29.4 29.9 3
Labour 27.1 27.9 28.1 28.8 28.6 29.1 29.8 30.0 30.3 30.9 31.3 32.2 32.3 18
Figure LU.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
15
10
0

LU EU-28
Latest tax reforms
Table LU.2: Latest tax reforms

Personal income tax
Announcement of an increase of the PIT by 1% for taxpayers whose income is Rate n/a Announcement: 29/02/2016
below EUR 20625 and by 2% for taxpayers whose income is above EUR 20625.
The 39% rate will apply to taxpayers earning income above EUR 45897; the 40%
rate for income above EUR 100002, the 41% rate for income above EUR 150000;
and the 42% rate from EUR 200004. Reform foreseen for 2017.
Announcement that the option to file separate tax returns for married couples N/A Announcement: 29/02/2016
will be introduced. Reform foreseen for 2018.
Announcement that the mortgage interest paid on an owner-occupied Base decrease Announcement: 29/02/2016
dwelling will be deductible up to EUR 2000 in the first 5 years (compared to
EUR 1500 currently); up to EUR 1500 in the 5 following years (compared to
EUR 1125 currently); and up to EUR 1000 for the remaining term of the loan
(compared to EUR 750 currently). Reform foreseen for 2017.
Announcement that capital gains on dwellings or land currently will be taxed at Rate decrease Announcement: 29/02/2016
25% (instead of 50%) of the personal income tax rate, between 1 July 2016 and
31 December 2017.
Announcement that the existing tax credit for employees, self-employed Both base and rate n/a Announcement: 29/02/2016
people and pensioners will be increased up to EUR 600 per year for taxpayers
who earn up to EUR 40000. For taxpayers who earn between EUR 40000 and
80000, the tax credit will decline progressively. Taxpayers who earn more
than EUR 80000 will not benefit from the tax credit. The tax credit for single
parents with children will also be modified. Announcement that the existing
tax credit for single parents with children will be increased to EUR 1500 per year
for taxpayers who earn up to EUR 35000. For taxpayers who earn between EUR
35000andEUR 105000, the tax credit will decline progressively. For taxpayers
who earn more than EUR 105000, the tax credit will remain at its current level of
EUR 750. Reform foreseen for 2017.
Announcement of an increase of the withholding tax on interest from 10% to Rate increase Announcement: 29/02/2016
20%. Reform foreseen for 2017.
Announcement that the deemed rental income for owner-occupied dwellings Rate increase Announcement: 29/02/2016
will be lowered.
Announcement of adoubling of the tax allowance for home purchase savings Base decrease Announcement: 29/02/2016
plan for young taxpayers (under 40 years old). Reform foreseen for 2017.
Announcement that the tax allowance granted for complementary pension Base decrease Announcement: 29/02/2016
schemes will be set at EUR 3200 for all taxpayers, while in the current system
the allowance ranged from EUR 1500toEUR 3200 depending on the age of the
taxpayer. Reform foreseen for 2017.
Announcement that the temporary budget balancing tax of 0.5% will be Phase-out (n/a) Announcement: 29/02/2016
abolished. Reform foreseen for 2017.
Announcement that the deductibility for consumer loans and for insurance and Base increase Announcement: 29/02/2016
legal responsibility will be aggregated under one category and limited to EUR
672. Reform foreseen for 2017.
Announcement that the deductibility for domesticity costs will be increased Base decrease Announcement: 29/02/2016
from EUR 3600toEUR 5400.
Announcement that rental income from social organisations, such as the Base decrease Announcement: 29/02/2016
national social accomodation agency, will be exempt up to 50%. Reform
foreseen for 2017.
Announcement that the current value of the meal vouchers will be increased N/A Announcement: 29/02/2016
from EUR 8.40toEUR 10.80. Reform foreseen for 2017.
Announcement that the allowance for extraordinary expenses for children not Base decrease Announcement: 29/02/2016
living in the household, will be increased from EUR 3480toEUR 4020. Reform
foreseen for 2017.
Announcement that the mono-parental tax credit is to be reduced by 50% of Base decrease Announcement: 29/02/2016
the amount of the allowances from which the child benefits, in so far as they
exceed the annual amount of EUR 2208 or the monthly amount of EUR 184. The
old limits were EUR 1920andEUR 160 respectively. Reform foreseen for 2017.
Table LU.2: Latest tax reforms (continued)

Repeal of the patent income deduction, with agrand-fathering clause. Base increase In force from: 01/01/2016
Announcement of areduction of the CIT from 21% to 19% in 2017 and 18% in Rate decrease Announcement: 29/02/2016
2018. For companies with ataxable income not exceeding EUR 25000, the CIT
rate would be set at 15%. If the taxable income ranges between EUR 25000 and
30001, the CIT will be set at EUR 3750 plus 33% (39% for 2017) of the taxable
income exceeding EUR 25000. The CIT rate will be set at 18% (19% for 2017), if
taxable income exceeds EUR 30000.
Announcement that losses incurred from 2017 onwards could be carried Base increase Announcement: 29/02/2016
forward for 17 years (no longer indefinitely), and the losses may be offset
against 75% of the taxable profit. Reform foreseen for 2017.
Announcement that the minimum corporate income tax on SOPARFI is Rate increase Announcement: 29/02/2016
increased from EUR 3210toEUR 4815. Reform foreseen for 2017.
Announcement that capital gains derived from the transmission of business in Base decrease Announcement: 29/02/2016
direct line will be exempt. Reform foreseen for 2017.
Modifications to the net wealth tax regime. Introduction of adegressive scale Both base and rate n/a In force from: 01/01/2016
of rates: the 0.5% rate still applied for taxable net wealth up to EUR 500 million,
while a0.05% rate is introduced for the taxable base exceeding EUR 500 million.
Some types of companies such as socit dinvestissement en capital risque
(SICAR) or socit d pargne-pension capital variable (SEPCAV) will be liable to
aminimum net wealth tax as of 1 January 2016. The minimum corporate income
tax provisions are repealed.
Announcement that the tax credit for investments will be increased. The Base decrease Announcement: 29/02/2016
complementary tax credit for investments will be increased from 12% to 13%.
The global tax credit for investments will be increased from 7% to 8%. Reform
foreseen for 2017.
Announcement of aEUR 5000 tax allowance for the purchase of an electric Introduction (decrease) Announcement: 29/02/2016
or hydrogen-powered car, and EUR 300 for the purchase of apedelec. Reform
foreseen for 2017.
Announcement that in case of acar lease granted by the employer, the taxation Rate increase Announcement: 29/02/2016
will be based on the valuation of the benefit in kind increased by 1.7%, 1.8%
and 0.5% of the commercial value of the car, respectively for petrol, diesel and
clean cars. The calculation is based on aprogressive rate system, depending on
the amount of CO2 emitted, the rates aforementioned only represent the upper
limit. Reform foreseen for 2017.
Other types of tax
Fight against tax fraud by for instance administrative fines and enhancement of Introduction (n/a) Announcement: 29/02/2016
the criminal investigation department. Reform foreseen for 2017.
Announcement that in the context of agriculture income, the tax allowance for Base decrease Announcement: 29/02/2016
investment is fixed at 30% for the first investment bracket up to EUR 250000,
and at 20% for the second investment bracket exceeding EUR 250000. Reform
foreseen for 2017.
Decrease from the accident insurance contribution rate from 1.10% to 1.00% Rate decrease In force from: 01/01/2016
Introduction of electronic filing for resident companies. Introduction (n/a) In force from: 29/10/2015
Table LU.3: Individual taxation (PIT)
General
Joint taxation

EUR 11264 (1st income bracket taxed at 0%)
Basic allowance
also child, spouse and extra-professional allowances
Progressive: 19 brackets from 0% to 40%
Rate schedule
Top marginal rate: 40% (> EUR 100000)
Solidarity Surcharge 7% or 9% depending on income; Impt dquilibrage
Surtaxes
budgtaire temporaire 0.5% (1)
Capital income
Capital gains (immovable property) Included
Capital gains (movable property) Included
Dividends 15% (final withholding)
Tax credits for hiring unemployed, lifelong learning, new investments,
single parent families, wage earners, retired, independents
Professional expenses Lump sum OR based on real expenses
Pension savings Yes
Others (not exhaustive) Child care, alimony, loan interest, life insurance contributions
Treatment of losses (business/self-employed income) 999 years carry forward
(1) IEBT (Impot dquilibrage budgtaire temporaire) of 0.5% is not included in the top marginal PIT rate (but added to social contributions)
Table LU.4: VAT
Tax rates
Standard 17%
Reduced rate(s) 3% (super-reduced rate), 8% and 14%
Table LU.5: Corporate Taxation (CIT)
Tax rates
Central government surcharge 7%
Local government surcharge 6.75% (1)
Anti-avoidance
Limits to interest deductions Yes (no specific thin cap rules, but tend to use 85:15 debt equity ratio)
Table LU.6: Social contributions

Total rate 12.67% to 15.23%
Pension 8%, Health insurance 3.05%, Mutual healthcare/sick leave 0.51%
of which:
to 3.04%, Occupational injury 1%, Health at work 0.11%
Total rate 12.95%
Pensions 8%, Healthcare 3.05%, Dependency insurance 1.4%, Other 0.5%
of which:
(1)
(1) Other 0.5%: IEBT (Impt dquilibrage budgtaire temporaire) see also under PIT
Table LU.7: Wealth and transaction taxes

Net wealth tax No
Malta
Table MT.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Indirect taxes 12.3 12.3 13.5 14.4 14.5 14.4 14.0 13.5 13.1 13.6 13.2 13.0 13.7 15 1.1
VAT 6.1 6.1 6.9 7.7 7.6 7.3 7.5 7.4 7.2 7.6 7.5 7.6 7.9 11 0.6
Taxes and duties on
Direct taxes 10.8 11.1 10.5 11.2 11.6 12.9 12.4 13.2 12.5 12.5 13.2 13.8 14.4 6 1.2
Other 1.2 1.1 0.8 1.2 0.8 0.9 0.7 0.9 0.8 0.8 0.8 0.7 1.2 9 0.1
Employers 2.8 2.7 2.7 2.7 2.6 2.5 2.6 2.6 2.5 2.7 2.6 2.6 2.7 27 0.2
Households 3.5 3.3 3.3 3.3 3.2 3.1 3.2 3.1 3.1 3.2 3.1 3.1 3.1 19 0.3
Total 29.4 29.4 30.1 31.6 32.0 32.9 32.1 32.5 31.2 31.9 32.1 32.5 33.9 18 2.7
government
State government (1) n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Local government n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
as % of GDP
function
Consumption 11.6 11.4 12.3 13.2 13.3 13.1 13.0 12.8 12.3 12.9 12.5 12.3 13.1 10 1.1
Labour 10.9 10.6 10.8 10.7 11.0 10.1 10.1 10.7 10.2 10.9 11.0 11.3 11.6 26 0.9
employment 10.0 9.7 9.8 9.7 9.9 9.1 9.2 9.6 9.2 9.8 9.9 10.1 10.3 27 0.8
Table MT.1: Tax Revenue (continued)

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 7.0 7.4 7.0 7.7 7.7 9.7 9.0 9.0 8.6 8.2 8.5 8.8 9.2 7 0.7
Stock of capital 2.0 1.8 1.9 2.4 2.0 2.2 1.7 1.6 1.6 1.5 1.4 1.3 1.8 15 0.1
Energy 1.3 1.2 1.2 1.2 1.2 1.7 1.4 1.4 1.4 1.6 1.5 1.4 1.6 23 0.1
taxes : : : 1.2 1.2 1.6 1.4 1.4 1.3 1.4 1.3 1.1 1.3 18
Transport 1.9 2.0 1.7 1.7 1.7 1.6 1.6 1.5 1.3 1.4 1.2 1.1 1.2 2 0.1
Recurrent taxes on
Other taxes on
property 1.1 1.1 1.6 1.5 1.5 1.6 1.3 1.0 1.0 1.0 1.0 0.9 1.0 8 0.1
Consumption 16.2 16.0 17.1 18.4 18.8 19.0 19.5 19.0 18.8 19.1 18.9 19.1 20.5 15
Labour 22.5 21.9 21.9 22.4 22.6 21.0 21.1 21.6 21.4 22.2 22.2 22.8 23.2 28
Figure MT.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
15
10
0

MT EU-28
Latest tax reforms
Table MT.2: Latest tax reforms

Personal income tax
Change in the tax-free bracket for personal income tax from EUR Base decrease In force from: 01/01/2016
8500toEUR 9100 (single computation), EUR 11900toEUR 12700 (joint
computation) and EUR 9800toEUR 10500 (parental computation).
The rate of 7.5% available to football and waterpolo players will be Rate decrease In force from: 01/01/2016
extended to players of others sports including coaches.
A reduced rate of 15% can be applied to income from extra duties Rate decrease In force from: 01/01/2016
performed by police officers.
Donations to the arts will be allowed atax deduction of 150% of the Base decrease In force from: 01/01/2016
amount donated.
The 15% final withholding tax on rental income is extended to income from Rate neutral In force from: 01/01/2016
commercial property.
Extension of 15% tax rate on gross rental income to commercial property Base decrease In force from: 01/01/2016
(but not rentals between related parties).
In-Work benefit extended to two-earner couples when second earner Base decrease In force from: 01/01/2016
enters the labour force (up to amaximum EUR 1000/child)
Earned-income taxpayers making pension contributions (up to EUR 1000) Base decrease In force from: 01/01/2016
for the benefit of their partners/offsprings (below 16 years) may receive an
income tax incentive of EUR 150
Self-employed women granted tax credit up to EUR 50000 (instead of EUR Base decrease In force from: 01/01/2016
30000) under the Micro Invest scheme
Implementation of measure to allow agroup of companies owned by the Introduction (n/a) In force from: 01/01/2016
same persons to consolidate their taxable income.
Donations of at least EUR 2000 made in 2015 to the Community Chest Fund Base decrease In force from: 01/01/2016
will be tax deductible.
Allowances for wear and tear, previously available for industrial buildings, Base decrease In force from: 01/01/2016
will be extended to office buildings.
Companies employing individuals with adoctorate, or reading for Base decrease In force from: 01/01/2016
adoctorate (in science, technology, engineering), for at least one year are
eligible for atax credit of up to EUR 10000.
Wear and tear allowance of 50% of vehicle cost in year of acquisition for Base decrease In force from: 01/01/2016
firms purchasing hybrid or electric vehicles.
Employers making voluntary contributions to pension schemes on behalf Base decrease In force from: 01/01/2016
of their employees may apply a35% tax deduction.
Entreprises in which majority equity is controlled by females are granted Base decrease In force from: 01/01/2016
atax credit up to EUR 50000 (instead of EUR 30000) under the Micro Invest
scheme
Tax rebates for companies investing in electric vehicles increased (from Base decrease In force from: 01/01/2016
125% to 150%). Furthermore, hybrid vehicles will benefit from a125% tax
rebate
Value-added tax
Reduction in VAT rate from 18% to 7% on gym membership fees and fees of Rate decrease In force from: 01/01/2016
fitness centres, football nurseries and similar sports activities.
Energy excises
Increase in excise duty on leaded and unleaded petrol (3c per litre), diesel, Rate increase In force from: 01/01/2016
gasoil, biodiesel, kerosene (3c per litre), heavy fuel oil (EUR 3 per tonne),
petroleum oils (2c per litre).
Alcohol excises
Increase in excise tax rates on beer (20c per hectolitre per degree Plato) and Rate increase In force from: 13/10/2015
wine (0.5c per litre).
Tobacco excises
Increase in excise duty on cigarettes (EUR 10 per 1000 cigarettes). Rate increase In force from: 13/10/2015
Table MT.2: Latest tax reforms (continued)

(% of GDP)

Increase in excise duty on cement (EUR 5 per tonne). Rate increase In force from: 01/01/2016
Introduction of environmental contribution by tourists (EUR 0.50 per night, Introduction (increase) In force from: 01/04/2016
up to maximum of EUR 5 per visit).
Property taxes
Reduction in stamp duty from 5% to 2.5% on transfers of property within Rate decrease In force from: 01/01/2016
an Urban Conservation Area (UCA). Reduction in final withholding tax on
transfers of regenerated property in an UCA from 8% to 5%.
Exemption from stamp duty for first time property buyers extended up till Base decrease Legislation:01/07/2015
end of 2016
Other types of tax
Removal of registration tax for electric motorcyles. Phase-out (decrease) In force from: 01/01/2016
Table MT.3: Individual taxation (PIT)
General
Separate taxation
Married couple may opt for joint assessment or separate computation
Individual assessment: EUR 9100; joint assessment: EUR 12700; parent:
Basic allowance EUR 10500
Progressive: 15%; 25% and 35 %

Rate schedule Top marginal rate: 35% > EUR 60000 (> EUR 7800 for nonEU/EEA non-
residents)
Surtaxes No
Regional and local surcharges No
Capital income Mostly globalised
Income from renting immovable property Option of 15% on gross rental income
8% in general; 5% if transferred with 5 years; 10% for property acquired
before 2004
Dividends 35% (creditable); non-residents: no (NB. Full imputation)
Interests on deposits and special savings accounts 15% (final); non-residents: no (if no PE)
Interests on corporate and government bonds 15% (final); non-residents: no (if no PE)
International professionals 15%
Professional expenses Yes, where necessarily incurred
Pension savings No
Mortgage No
Others (not exhaustive) Alimony; child care, education, culture and sport expenses
Treatment of losses (business/self-employed income) Can be set-off against other sources of income
Table MT.4: VAT
Tax rates
Standard 18%
Table MT.5: Corporate Taxation (CIT)
Tax rates
Tax base Worldwide (passive income)
Anti-avoidance
Transfer pricing rules No
Table MT.6: Social contributions
Base Employment income, Income from business or self-employed activities

Total rate 10%
of which: The social security rate is not related to any particular benefit
Capped contributions Yes (up to EUR 42.57 per week depending on age)
Total rate 10%
of which: The social security rate is not related to any particular benefit
Capped contributions Yes (up to EUR 42.57 per week depending on age)
Table MT.7: Wealth and transaction taxes
Inheritance and gift tax Yes on inheritance tax only in respect of immovable property and shares
Recurrent real estate tax No
Regional differentiation -
Tax discount for primary dwelling -
Net wealth tax No
Netherlands
Table NL.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Indirect taxes 11.9 11.9 12.1 12.1 12.2 12.1 11.8 11.3 11.6 11.2 10.9 11.3 11.7 23 77.4
VAT 6.8 6.9 6.8 6.8 6.9 7.0 6.8 6.5 6.8 6.5 6.5 6.5 6.4 25 42.7
Taxes and duties on
Direct taxes 11.1 10.3 10.1 11.0 11.1 11.4 11.1 11.3 11.4 10.9 10.4 10.4 10.9 13 72.5
Other 1.3 1.3 1.3 1.4 1.2 1.2 1.2 1.3 1.3 1.3 1.3 1.4 1.4 6 9.1
Employers 4.1 4.1 4.1 3.8 4.3 4.2 4.5 4.6 4.6 4.7 5.1 4.9 5.4 18 35.7
Households 8.4 8.9 9.0 8.4 8.8 8.3 9.0 8.2 8.5 9.1 9.6 10.1 9.5 1 62.7
Total 35.5 35.2 35.2 35.4 36.4 36.0 36.4 35.4 36.1 35.9 36.0 36.6 37.5 11 248.4
government
EU institutions 0.8 0.8 0.9 0.9 0.8 0.9 0.9 0.8 0.9 0.9 0.9 0.9 0.9 2 2.3
as % of GDP
function
Consumption 10.7 10.9 11.0 11.0 10.9 10.8 10.6 10.3 10.6 10.3 10.2 10.4 10.4 23 69.0
Labour 18.4 18.7 18.1 17.9 18.7 18.3 18.9 19.7 19.9 20.4 21.0 21.0 20.4 9 135.5
employment 15.1 15.2 14.7 14.5 15.2 14.9 15.4 15.9 15.8 16.1 16.6 16.4 16.0 12 106.1
Table NL.1: Tax Revenue (continued)

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 6.4 5.6 6.1 6.5 6.7 6.9 6.8 5.3 5.6 5.1 4.8 5.2 6.6 14 43.9
Income of households -1.1 -1.1 -1.0 -1.3 -1.1 -1.1 -1.1 -1.2 -1.2 -1.2 -1.0 -0.9 -0.8 28 -5.0
Stock of capital 2.4 2.3 2.3 2.4 2.4 2.4 2.3 2.2 2.2 2.0 2.0 2.1 2.5 10 16.4
Energy 1.7 1.7 1.8 1.9 1.9 1.7 1.8 1.9 1.9 1.9 1.8 1.9 1.9 15 12.6
taxes : : : 1.2 1.2 1.2 1.2 1.2 1.2 1.2 1.2 1.1 1.1 23
Transport 1.1 1.2 1.2 1.2 1.2 1.2 1.2 1.1 1.1 1.1 1.0 0.9 1.0 3 6.6
Recurrent taxes on
Other taxes on
property 1.2 1.0 1.1 1.1 1.1 1.1 1.0 0.7 0.7 0.5 0.5 0.5 0.7 10 4.5
Consumption 22.1 22.6 23.0 23.4 24.2 24.3 24.3 23.6 24.4 23.7 23.4 23.8 23.9 8
Labour 29.8 30.0 29.5 29.9 32.1 31.3 32.0 31.4 32.1 32.5 33.2 32.9 32.2 21
Figure NL.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
15
10
0

PL EU-28
Latest tax reforms
Table NL.2: Latest tax reforms

Personal income tax
Increase of the tax credit for combining work and childcare has been increased to Rate decrease In force from: 01/01/2016
amaximum of EUR 2769 as of 2016 (from EUR 2152 in 2015)
Increase of the maximum amount of earned income tax credit to EUR 3103 Rate decrease In force from: 01/01/2016
in 2016 (2015: EUR 2220) and decrease of the EITC starts at an income of
EUR 34015 (2015: EUR 49770) and EITC will decrease to zero for higher incomes
(2015: minimum of EUR 184). Further increase of the maximum amount in 2017 and
the decrease will become 3.6% (2016: 4%).
Decrease of the 2nd bracket rate to 12.25% (2015: 13.85%) and 3rd tax bracket rate Rate decrease In force from: 01/01/2016
to 40.4% (2015: 42%). In 2017 the rates will be increased to 12.65% and 40.8%.
Increase of the length of the 3rd bracket to EUR 66421 (2015: EUR 57585). The Rate decrease In force from: 01/01/2016
length will be increased by different amounts until 2031.
The general tax credit will decrease by 4.8% of every euro earned (2015: 3.3%). Rate increase In force from: 01/01/2016
Also, the mimimum general tax credit for higher incomes (above EUR 66421) will
be zero (2015: EUR 1342). The general tax credit will be zero and fixed at the end of
the third tax bracket.
The tax credit for box 1 income (earned income and income from owner-occupied Rate decrease In force from: 01/01/2016
dwellings) for the elderly with an income up to EUR 35949 has been increased
by EUR 145 for 2016, and wil be decreased by EUR 114 in 2017. For incomes above
EUR 35949 the tax credit is decreased by EUR 83.
The maximum of the general tax credit will increase to EUR 2242 below the Rate decrease In force from: 01/01/2016
retirement age (2015: EUR 2203) and to EUR 1145 above the retirement age
(2015: EUR 1123)
The amount of wealth exempted from deemed taxable capital income is already Base decrease In force from: 01/01/2016
in 2016 increased to EUR 24437 (2015: EUR 21330)
Deemed capital income (currently 4% of wealth) will be dependent on the total Rate neutral In force from: 01/01/2016
amount of wealth: up to EUR 100000 the deemed income will be 2.9%; for the
amount exceeding EUR 100000 but not EUR 1000000 the deemed income will
be 4.7% and the deemed income on taxable wealth above EUR 1000000 will be
5.5%. The basic exemption of wealth from taxable wealth (2015: EUR 21330 per
person) will be increased to EUR 25000.
Increase of an exemption for gift-tax with amaximim of EUR 100000- if the gift is Base decrease In force from: 01/01/2016
used for financing or improvement of an owner-occupied home. The restriction
that the gift has to be made by the parents of the beneficiary has been removed,
but the beneficiary still has to be younger than 40 years old.
Change in the definition of fiscal entity Base increase Announcement: 16/10/2015
Companies owned by the state or local authorities are no longer exempt from CIT. Base increase In force from: 01/01/2016
Value-added tax
Threshold for monthly IC-listing is reduced to EUR 50000 N/A In force from: 01/01/2016
Tobacco excises
Increase of excise duty on smoking tobacco Rate increase In force from: 01/01/2016
Re-introduction of exemption of tax on coal used for the production of electricity. Base decrease In force from: 01/01/2016
Increase in tax rate on natural gas in the first bracket (0-170.000 m3), decrease Rate increase In force from: 01/01/2016
of tax rate on electricity for small users (first bracket 0-10.000 kWh). Increase of
the length of the 3rd bracket to EUR 66421 (2015: EUR 57585). The length will be
increased by different amounts until 2031.
Other types of tax
Increase and reform of rate structure of tax on soft drinks Rate increase In force from: 01/01/2016
Table NL.3: Individual taxation (PIT)
General
Separate taxation
Possibility to allocate income and deductions between fiscal partners
Three boxes for different income sources, with different rates: Box 1
(earned income and income from owner-occupied dwellings), Box 2
(income from substantial shareholdings) and Box 3 (income from savings
and investments)
Global / Labour income scheme (Box 1)
EUR 2242 (max basic tax credit, decreasing with income)
Basic allowance + EUR 1187 for old-age dependent if income is not more than EUR 35949;
EUR 70 if income is more than EUR 35949
Progressive: 36.55%, 40.4%, 52% (1) (2)
Rate schedule
Top rate: 52 % (> EUR 66421)
Surtaxes -
(Box 1) Base: standard rate of income (= percentage of the value of the
Owner occupied dwelling
property) minus mortgage interests
The relevant box for capital taxation depends on the type of capital.
Box 1: entrepreneurial income from unincorporated business
Box 2: dividends and capital gains in relation to closely-held companies:
Capital income
25% of actual income
or else Box 3: base = net assets in excess of EUR 24437; rate = 30% of
adeemed 4% return.
Income from renting movable property See Capital income above
Income from renting immovable property See Capital income above
Capital gains (immovable property) See Capital income above
Capital gains (movable property) See Capital income above
Dividends See Capital income above
Interests on deposits and special savings accounts See Capital income above
Interests on corporate and government bonds See Capital income above
Income from substantial participation (>5%) (Box 2): 25%
Sport or entertainment 20%, possibly final (non-residents)
Professional expenses No
Yes; contributions up to an income of 100.000EUR: EET-system
Pension savings (contributions are exempt; investment income and capital gains are
exempt; benefits are taxed).
Yes, interests deductible for owner-occupants (subject to certain
Mortgage
conditions)
Educational, medical, travel expenses; alimonies; Fixed deduction of
EUR 7280 and 14% of profits for non-incorporated entrepreneurs
3 year carry backward; 9 year carry forward (Box1) and 1 year carry
backward; 9 year carry forward (Box 2), separately)
Table NL.4: VAT
Tax rates
Standard 21%
Reduced rate(s) 6%
Table NL.5: Corporate Taxation (CIT)
Tax rates
Nominal corporate income tax rate First bracket: 20%, second bracket 25% (above 200000)
Anti-avoidance
From 2013 thin cap rules have been replaced by rules on interest paid
on loans considered to finance participations. If these payments exceed
750,000, they cannot be deducted from taxable profits. The Netherlands
also have anti-base erosion provisions limiting deductibility of interest
on loans relating to tainted transactions. Deductibility of interest on
acquisition debt and hybrid loans is also restricted.
Table NL.6: Social contributions
Base Employment income, income from business activities. (Box 1)

Total rate 18,69% (of max income EUR 52763)
of which: Health insurance (ZVW) 6.75%
Total rate 28.15% (10.25% persons over retirement age)
of which: Pensions 17.9% (not applied to retired persons)
Table NL.7: Wealth and transaction taxes

Net wealth tax No; deemed income tax (box 3): rate: 30% of adeemed 4% return
Poland
Table PL.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Indirect taxes 13.6 13.6 13.6 14.0 14.3 14.6 14.6 13.0 13.7 13.8 13.0 12.9 12.9 18 53.0
VAT 7.2 7.1 7.1 7.7 8.1 8.2 8.0 7.3 7.6 7.8 7.1 7.0 7.1 19 29.3
Taxes and duties on
Direct taxes 6.6 6.3 6.3 6.9 7.4 8.3 8.4 7.2 6.7 6.7 7.0 6.8 7.0 22 28.6
Other 0.4 0.4 0.4 0.5 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.5 0.6 16 2.6
Employers 5.4 5.1 4.9 4.9 4.9 4.8 4.7 4.7 4.7 4.6 4.9 5.2 5.1 19 20.9
Households 7.6 7.6 7.4 7.4 7.3 7.1 6.7 6.6 6.2 6.6 7.2 7.1 7.3 5 29.8
Total 33.0 32.5 32.1 33.1 33.8 34.6 34.4 31.4 31.1 31.6 31.9 31.9 32.1 22 131.8
credits 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
government
as % of GDP
function
Consumption 12.0 12.0 12.1 12.6 12.8 13.0 13.0 11.5 12.2 12.3 11.5 11.4 11.4 17 46.8
Labour 13.5 13.2 12.9 12.9 13.0 12.9 12.7 12.1 11.7 12.1 12.8 13.2 12.9 23 52.9
employment 12.7 12.5 12.1 12.2 12.2 12.0 11.9 11.3 11.0 11.3 12.0 12.4 12.1 24 49.5
Table PL.1: Tax Revenue (continued)
(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 7.5 7.2 7.2 7.7 8.0 8.8 8.6 7.8 7.2 7.2 7.6 7.3 7.8 10 32.2
Stock of capital 1.8 1.7 1.7 1.7 1.7 1.7 1.7 1.6 1.6 1.6 1.6 1.8 1.9 14 7.9
Energy 2.0 2.1 2.2 2.3 2.2 2.3 2.2 2.1 2.1 2.1 2.1 2.1 2.1 10 8.7
taxes : : : 1.9 1.9 2.0 1.9 1.9 1.9 1.9 1.9 1.9 1.9 5
Transport 0.2 0.2 0.3 0.3 0.2 0.2 0.3 0.2 0.2 0.2 0.2 0.2 0.2 24 0.8
Recurrent taxes on
Other taxes on
property 0.2 0.2 0.2 0.2 0.3 0.3 0.3 0.2 0.2 0.2 0.2 0.3 0.5 18 1.9
Consumption 18.3 18.8 19.1 20.2 20.9 21.8 21.4 19.0 20.1 20.3 19.0 19.0 19.2 18
Labour 31.6 31.8 32.6 32.9 33.2 32.8 30.6 29.9 28.7 30.3 32.1 33.0 32.0 22
Figure PL.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
15
10
0

PL EU-28
Latest tax reforms
Table PL.2: Latest tax reforms

Reform of R&D tax incentives Base decrease In force from: 01/01/2016
Tax incentives for equity investment in qualifying companies (tax exemptions Base decrease In force from: 01/01/2016
for funds on the sale of stocks).
A reduced CIT rate of 15% for smaller companies. Rate decrease Announcement: 25/02/2016
Value-added tax
Change of VAT rate on fire protection goods Rate increase In force from: 01/01/2016
Energy excises
Tax relief for energy-intensive entities Rate increase In force from: 01/01/2016
Tobacco excises
Clarification of rules for tobacco intermediaries N/A In force from: 01/01/2016
Other types of tax
New tax on financial sector assets Introduction (increase) In force from: 01/02/2016
Announcement of aprogressive tax on retailers. Introduction (increase) Announcement: 25/01/2016
Guiding principles for the reform of Tax Ordinance Act N/A Announcement: 13/10/2015
Decrease of the threshold for cash transactions between firms from N/A Announcement: 26/01/2016
EUR 15000 to PLN 15000 PLN (circa 3500EUR).
Launch of the VAT lottery N/A In force from: 01/10/2015
Amendment to the law on tax administration proposing to postpone the date Rate increase In force from: 01/07/2016
of entry into force from 1.1.16 to 1.7.16 for certain measures.
Table PL.3: Individual taxation (PIT)
General
Separate taxation
Possibility of joint taxation
Basic personal allowance PLN 3091
Basic allowance
18% (PLN 3091 to PLN 85528)

Rate schedule
32% (above PLN 85528)
Surtaxes
Capital income
Income from renting immovable property Choice between progressive tax scale, lump-sum taxation (8,5% flat rate)
Capital gains (immovable property) 19% flat rate
Capital gains (movable property) Included in general taxation
Dividends 19%
Choice between progressive tax scale, 19% flat rate, lump-sum taxation
Business income
(< EUR 150000) or tax card.
Professional expenses Yes, alump-sum amount OR in percentage OR based on real expenses
Pension savings Yes
Mortgage Generally not deductable (except interest on pre-2006 loans until 2027)
Obligatory social contributions, internet expenses, donations,
expenditure on acquiring new technology
Table PL.4: VAT
Tax rates
Standard 23%
Table PL.5: Corporate Taxation (CIT)
Tax rates
Anti-avoidance
Yes (Interest on loans is deductible up to the tax value of assets multiplied
by the repo rate of the National Bank of Poland increased by 1.25%.
Total tax deductible interest may not exceed 50% of operational profit.
Alternatively, taxpayer may opt for thin cap rule of 1:1 debt to equity.)
Table PL.6: Social contributions
Base Employment income, income from business and self-employed activities

Total rate 16.26%
of which (1): Pensions 9.76%, Invalidity pension 6.5%
Capped contributions PLN 121650 per year
Total rate 13.71%
of which (2): Pensions 9.76%, Maternity 2.45%, Invalidity pension 1.5%
Capped contributions PLN 121650 per year
Table PL.7: Wealth and transaction taxes

Net wealth tax No
(1) Employers also pay accident insurance of between 0.4% and 3.6% (with no ceiling)
(2) An obligatory health care contribution of 9% is also payable by employees
Portugal
Table PT.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Indirect taxes 14.1 14.6 13.9 14.6 14.9 14.5 14.1 12.7 13.3 14.0 14.0 13.8 14.3 13 24.7
VAT 7.5 7.6 7.6 8.2 8.3 8.2 8.1 6.8 7.5 8.1 8.3 8.1 8.5 9 14.7
Taxes and duties on
Direct taxes 8.9 8.3 8.2 8.0 8.3 9.2 9.3 8.6 8.5 9.5 9.1 11.4 10.9 14 19.0
Other 0.6 0.5 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.6 0.4 0.4 22 0.7
Employers 4.7 4.5 4.5 4.6 4.3 4.5 4.6 4.7 4.9 5.1 5.0 5.1 5.0 20 8.7
Households 3.5 3.9 3.6 3.6 3.8 3.6 3.8 3.8 3.7 3.8 3.7 3.8 3.9 16 6.8
Total 31.2 31.3 30.1 30.8 31.3 31.8 31.7 29.9 30.4 32.3 31.8 34.1 34.2 16 59.3
government
EU institutions 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.2 0.2 25 0.1
as % of GDP
function
Consumption 11.9 12.0 12.0 12.6 12.8 12.3 11.9 10.6 11.4 11.9 12.0 11.6 12.0 12 20.9
Labour 12.1 12.3 11.9 12.1 12.1 12.2 12.4 12.7 12.5 13.3 12.7 14.3 14.4 19 25.0
employment 11.5 11.7 11.2 11.4 11.3 11.3 11.5 11.8 11.6 12.1 11.5 12.8 12.9 21 22.4
Table PT.1: Tax Revenue (continued)

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 7.3 7.0 6.2 6.1 6.4 7.3 7.4 6.6 6.5 7.1 7.1 8.1 7.7 12 13.3
Stock of capital 2.6 2.9 2.2 2.3 2.4 2.6 2.5 2.5 2.3 2.4 2.6 2.6 2.7 9 4.6
Energy 2.0 2.1 2.1 2.0 1.9 1.9 1.8 1.8 1.8 1.7 1.7 1.7 1.7 20 2.9
taxes : : : 1.9 1.9 1.8 1.7 1.7 1.7 1.6 1.6 1.5 1.5 15
Transport 1.0 0.8 0.9 0.9 0.9 0.8 0.7 0.6 0.6 0.6 0.5 0.5 0.6 13 1.0
Recurrent taxes on
Other taxes on
property 1.4 1.4 1.2 1.3 1.4 1.4 1.3 1.3 1.1 1.1 1.1 1.0 1.1 6 1.9
Consumption 18.7 18.7 18.6 19.4 19.6 18.7 17.8 16.2 17.1 17.8 17.7 17.4 17.7 24
Labour 24.0 24.4 23.7 23.8 24.2 24.6 24.7 24.7 24.5 26.1 25.8 28.6 29.2 24
Figure PT.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
15
10
0

PT EU-28
Latest tax reforms
Table PT.2: Latest tax reforms

Personal income tax
Reduction of the scope for the application of the extraordinary surcharge on Both base and rate decrease In force from: 01/01/2016
PIT for income earned in 2016 (from a3.5% applicable to all taxpayers in 2015,
to ascale of 1%-3.5% applicable to taxpayers with income over EUR 7070).
And abolition of the surcharge for income earned as from 1 January 2017.
Income brackets were updated 0.5% Base decrease In force from: 01/04/2016
Family quotient ceased to exist. Base increase In force from: 01/04/2016
Tax credit increased to EUR 600 per dependant and to EUR 525 per ascendant. N/A In force from: 01/04/2016
Tax credit per disabled ascendant/ dependant increased to 2.5 times the Base decrease In force from: 01/04/2016
Social Benefits Index
Elimination of the Extraordinary Solidarity Contribution Rate decrease In force from: 01/04/2016
Value-added tax
Tax rate on prepared meals and restaurants decreased to 13% Rate decrease In force from: 01/04/2016
Energy excises
Increase of the tax rate on fuel oil; increase of 6c per litre of the tax on diesel Rate increase In force from: 12/02/2016
and petrol
Tobacco excises
3% increase of the tobacco tax rates specific component; increase of the rate Rate increase In force from: 01/04/2016
for cigars from EUR 60toEUR 400 per 1000.
Property taxes
Increase between 8% and 15% of the ISV rates (vehicle registration) and 0.5% Rate increase In force from: 01/04/2016
of the IUC rates (vehicle circulation)
Other types of tax
Extension of several tax measures to 2016: (i) the extraordinary contributions N/A In force from: 01/01/2016
for the banking, energy and pharmaceutical sectors; (ii) the additional tax on
oil and energy products; and (iii) the motor vehicle circulation tax.
Stamp Duty: 50% increase of rate on Private Consumption Loans Rate increase In force from: 01/04/2016
Increase of Banking Sector Contribution Rate increase In force from: 01/04/2016
Ordinance on VAT invoicing, providing for new electronic templates and filling N/A In force from: 01/01/2016
instructions.
Ordinance introduced changes to the PIT tax return form, following the N/A In force from: 01/01/2016
reform of the PIT in force since 2015 (Law 82-E/2014)
Table PT.3: Individual taxation (PIT)
General
Separate taxation
Possibility to fill in ajoint tax form
EUR 4104;personal tax credit linked to min wage and family (1)
Basic allowance
EUR 600 per child; EUR 525 per old-age dependent (both tax credits)
Progressive; 14.5%, 28.5%, 37%, 45%, 48% [non-residents: 25%]
Rate schedule
Top marginal rate: 48% (> EUR 80000) (2)
Extraordinary surtax: progressive scale from 1% to 3.5% for income over
Surtaxes
EUR 7070
Additional solidarity surcharge: 2.5% (> EUR 80000), 5% (> EUR 250000)
Capital income
Income from renting movable property Not included
Income from renting immovable property Included, or taxed separately at 28%
Capital gains (immovable property) Included (base= 50%)
Dividends 28% (base reduced if resident) (3)
Interests on deposits and special savings accounts 28% (base reduced if resident) (3)
Interests on corporate and government bonds 28% (base reduced if resident) (3)
Self-employed (< EUR 200000) Professional expenses: % income (rate varies with activity)
Employment or pension income Tax amount capped so that after-tax income EUR 8500
[Self-employed] % OR real expenses;
[Immovable prop] real expenses including tax
Pension savings Yes
Mortgage Yes (interest and capital)
Union fees, taxes (5% VAT) deductible; child care, education, medical
expenses, alimonies, donations are tax credits
Treatment of losses (business/self-employed income) 12 year carry forward (limited to 75% of profits)
(1) Complex system based on aproportion of households expenses, usually capped.

(2) Aspecial rate of 60% is applied to unjustified wealth increase of more than EUR 100000.
(3) Azores reduced by 20%.
Table PT.4: VAT
Tax rates
Standard 23%
Table PT.5: Corporate Taxation (CIT)
Tax rates
Central government surcharge 7% (for profit of over EUR 35 million before deduction of losses)
Local government surcharge 1.5%
Special tax rate for SMEs (all-in rate) 17% (for taxable profit up to EUR 15000)
Anti-avoidance
Yes (maximum of 40% of earnings before interest and taxes or EUR 1
million; no thin cap rules)
Allowance for Corporate Equity Yes (notional rate 5%; only for micro- and SMEs)
Table PT.6: Social contributions
Employment income, Income from business or self-employed activities,

Base
Income from sport and entertainment, Benefits in kind, Pension income
Total rate 23.75%
of which:
Total rate 11%
of which:
Table PT.7: Wealth and transaction taxes

Net wealth tax No
Romania
Table RO.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Indirect taxes 11.6 12.2 11.7 12.8 12.7 12.5 11.8 10.8 11.9 13.0 13.3 12.8 12.9 20 19.4
VAT 7.1 7.1 6.6 8.0 7.9 8.0 7.8 6.5 7.5 8.6 8.4 8.3 7.8 12 11.6
Taxes and duties on
Direct taxes 5.7 5.9 6.4 5.3 6.0 6.7 6.6 6.2 5.7 6.0 5.8 5.9 6.2 25 9.3
Other 0.4 0.3 0.3 0.3 0.3 0.4 0.3 0.4 0.5 0.5 0.5 0.5 0.5 19 0.7
Employers 6.5 6.2 5.9 6.4 6.3 6.2 5.9 5.8 5.4 5.6 5.6 5.6 5.5 16 8.3
Households 4.2 3.3 3.3 3.2 3.4 3.6 3.3 3.5 3.1 3.4 3.2 3.0 3.0 20 4.6
Total 28.0 27.6 27.2 27.7 28.4 29.0 27.6 26.3 26.2 28.1 27.9 27.4 27.7 28 41.6
credits 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.5 0.0 0.0 0.0 0.0 0.0
government
EU institutions n.a. n.a. n.a. n.a. n.a. 0.4 0.5 0.4 0.3 0.3 0.3 0.3 0.3 24 0.1
as % of GDP
function
Consumption 10.9 11.5 11.1 12.2 12.0 11.7 11.0 10.1 11.2 12.4 12.7 12.3 12.1 11 18.2
Labour 12.3 11.1 10.7 11.0 11.5 11.8 11.3 11.6 10.9 11.0 11.2 11.0 10.8 27 16.3
employment 12.3 11.0 10.7 10.9 11.5 11.7 11.3 11.4 10.7 10.8 11.0 10.8 10.6 26 16.0
Table RO.1: Tax Revenue (continued)
(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 4.8 5.0 5.4 4.5 4.9 5.5 5.2 4.6 4.1 4.6 4.1 4.1 4.8 21 7.1
Stock of capital 1.1 1.0 0.9 0.9 1.0 1.1 1.0 0.9 1.0 1.0 0.9 0.9 1.2 21 1.7
Energy 1.7 2.0 2.1 1.8 1.7 1.7 1.4 1.6 1.8 1.7 1.7 1.8 2.2 9 3.2
taxes : : : : : 1.5 1.3 1.5 1.5 1.3 1.3 1.4 1.7 11
Transport 0.1 0.1 0.1 0.1 0.1 0.3 0.4 0.3 0.3 0.2 0.3 0.3 0.3 21 0.4
Recurrent taxes on
Other taxes on
property 0.3 0.2 0.2 0.2 0.3 0.3 0.2 0.2 0.2 0.2 0.2 0.2 0.2 27 0.2
Consumption 16.2 17.7 16.4 18.0 17.8 17.7 17.7 16.9 18.1 20.2 20.6 20.3 19.9 17
Labour 31.2 29.8 29.3 28.1 30.1 32.0 28.7 30.2 30.1 33.0 33.5 34.1 32.8 16
Figure RO.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
15
10
0

RO EU-28
Latest tax reforms
Table RO.2: Latest tax reforms

Personal income tax
5% withholding tax on income from dividends Base decrease In force from: 01/01/2016
Increase of the turnover threshold for application of the micro-enterprise tax Base increase In force from: 01/01/2016
regime from EUR 65000 per year to EUR 100000 per year and change in the
tax rate according to the number of employees
Value-added tax
Introduction of areduced VAT rate for drinkable water and for water used for Rate decrease In force from: 01/01/2016
irrigation purposes
Property taxes
Monthly minimum salary to be increased to RON 1250 from 1.05.2016 Base increase In force from: 01/01/2016
Other types of tax
Freshly revised accompanying procedures for the revised tax code N/A In force from: 13/01/2016
(Gov. Decision no. 1/2016)
Phase-out of the taxation of tips Phase-out (increase) In force from: 09/07/2015
Revised tax procedures accompanying the revised tax code N/A In force from: 01/01/2016
Change in the contribution of military personnel, especially police and prison Rate increase Announcement: 01/01/2016
staff
Introduction of aceiling for the monthly calculation basis of social health Base increase Announcement;
insurance contributions. The maximum is set at 5 times gross average in force from: 01/01/2017
earnings.
Table RO.3: Individual taxation (PIT)
General
Base and jurisdiction Domestic income (resident and non-resident)
The personal deductiondepends on the monthly gross salary income and the
employees number of dependants
Basic allowance For gross salaries up to RON 1500 the personal deduction is between
RON 300/month and RON 800/month, and for gross salaries between
RON 1501 and RON 3000, the personal deduction is regressive (1)
Rate schedule Flat rate 16%
Surtaxes
Capital income
3% up to RON 200000; over RON 200000, RON 6000 + 2% calculated at
avalue exceeding RON 200000 (2)
Dividends 5% final withholding
Interests on deposits and special savings accounts 16% final withholding
Interests on corporate and government bonds 16% final withholding
Professional expenses No
Pension savings Yes
Mortgage No
Others (not exhaustive) No
Annual tax losses can be carried over and offset against income from the same
source for the following 5 fiscal years.
(1) For monthly gross incomes from wages over RON 3001 the personal deduction is not granted.
(2) For constructions and their related lands, as well as for lands without constructions acquired within 3 years. For real estates acquired within more than 3 years:
2% up to RON 200000 inclusive; over RON 200000, RON 4000 + 1% calculated at avalue exceeding RON 200000.
Table RO.4: VAT
Tax rates
Standard 20%
Table RO.5: Corporate Taxation (CIT)
Tax rates
Special tax rate for SMEs (all-in rate) 1% to 3% for micro-enterprises (depending on number of employees)
Anti-avoidance
Table RO.6: Social contributions

Base
pensions, income from occasional activities
Total rate 22.75%
Pensions 15.8%, Healthcare 5.2%, Unemployment 0.5%, Accidents and
of which: occupational diseases 0.15%, National salary guarantee fund 0.25%,
Contribution holidays and health insurance 0.85%
Yes, for pensions contributions: the equivalent of 5 times the average
Capped contributions
gross wage earnings
Total rate 16.50%
of which: Pensions 10.5%, Healthcare 5.5%, Unemployment 0.5%
Table RO.7: Wealth and transaction taxes

Net wealth tax No
Slovakia
Table SK.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Indirect taxes 11.5 12.0 12.2 12.6 11.3 11.2 10.6 10.6 10.3 10.7 10.1 10.5 10.8 28 8.2
VAT 6.9 7.3 7.6 7.7 7.3 6.6 6.8 6.6 6.2 6.7 6.0 6.4 6.6 24 5.0
Taxes and duties on
Direct taxes 7.0 7.0 6.4 6.3 6.4 6.4 6.7 5.9 5.7 5.8 5.8 6.4 6.8 23 5.1
Other 1.2 1.1 0.8 0.6 0.6 0.6 0.6 0.6 0.5 0.5 0.5 0.6 0.6 18 0.4
Employers 8.8 8.2 7.5 6.9 6.2 6.1 6.4 6.6 6.7 6.5 6.6 7.4 7.6 8 5.8
Households 5.7 5.3 5.4 5.6 5.4 5.3 5.2 5.7 5.4 5.6 5.7 5.8 5.8 8 4.4
Total 32.9 32.5 31.5 31.4 29.2 29.1 28.9 28.8 28.0 28.5 28.2 30.2 31.0 23 23.4
credits : : 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.3 0.3
government
as % of GDP
function
Consumption 10.7 11.2 11.5 11.9 10.8 10.7 10.1 10.0 9.7 10.1 9.3 9.7 10.0 27 7.6
Labour 17.1 16.3 15.4 15.0 14.0 14.0 14.3 15.0 14.6 14.7 15.1 16.0 16.2 16 12.3
employment 14.4 13.8 12.9 12.4 11.4 11.4 12.0 12.3 12.3 12.1 12.4 13.3 13.5 18 10.2
Table SK.1: Tax Revenue (continued)

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 5.1 5.0 4.6 4.5 4.4 4.4 4.5 3.8 3.7 3.6 3.8 4.4 4.7 22 3.6
Stock of capital 1.2 1.2 1.1 1.1 0.9 0.8 0.8 0.9 0.9 0.9 1.1 1.2 1.1 22 0.9
Energy 1.9 2.1 2.2 2.1 2.0 1.8 1.8 1.7 1.6 1.6 1.5 1.5 1.5 26 1.1
taxes : : : 2.7 2.4 2.0 1.8 1.6 1.5 1.5 1.4 1.4 1.4 16
Transport 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 23 0.2
Recurrent taxes on
Other taxes on
property 0.4 0.4 0.4 0.2 0.1 0.1 0.1 0.1 0.1 0.1 0.3 0.3 0.2 24 0.2
Consumption 19.0 20.2 20.6 21.4 19.4 19.6 18.1 16.9 17.1 18.0 16.5 17.4 18.0 23
Labour 36.7 36.2 35.6 33.9 31.7 32.2 34.0 32.7 33.4 32.7 33.4 35.7 35.7 11
Figure SK.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
15
10
Capital 5
by employers

by non-employed by employees
Direct taxes
SK EU-28
Latest tax reforms
Table SK.2: Latest tax reforms

Personal income tax
Income from capital will not be aggregated with other categories of income for the Rate decrease In force from: 01/01/2016
purposes of calculating the tax due. The income will be taxed separately at arate of
19%.
Gains from the sale of securities traded on aregular market will be tax exempt, Base decrease In force from: 01/01/2016
provided that the period from the acquisition of such securities until their sale
exceeds one year and the securities are not part of the business assets of ataxpayer.
Gains from the sale of securities and options, and income from derivatives arising
from the long-term investment savings scheme pursuant to special legislation,
will be tax exempt, provided that the assets are not part of the business assets of
ataxpayer.
Gains from the sale of securities and options, and income from derivatives arising Base decrease In force from: 01/01/2016
from the long-term investment savings scheme pursuant to special legislation,
will be tax exempt, provided that the assets are not part of the business assets of
ataxpayer.
Social allowances up to EUR 2000 will be tax exempt under certain circumstances. Base decrease In force from: 01/01/2016
The distribution of personal income tax (PIT) has changed and the tax revenues are N/A In force from: 01/01/2016
redirected solely to the local governments. The share of PIT yield which is revenue of
municipalities has been increased from 68.5% to 70%. The share of PIT yield which is
revenue of Self Governing Regions has been increased from 29.2% to 30%.
Council Directive 2015/121 amending the Parent-Subsidiary Directive (recast) (2011) Base n/a In force from: 01/01/2016
will be implemented.
Exemption from the minimum tax is extended to agriculture, forestry, and Base decrease In force from: 01/01/2016
companies closing without liquidation.
Value-added tax
Introduction of cash accounting scheme for businesses with yearly turnover N/A In force from: 01/01/2016
less than EUR 100000. VAT will be due after receiving payment from customers
(According to the current legislation, tax liability arises when goods or services
are delivered). Equally, the possibility to claim VAT on inputs will be after paying
suppliers.
Domestic reverse-charge will be extended to supplies of building operations, N/A In force from: 01/01/2016
supplies of buildings or parts of buildings based on contracts for work or any other
similar contracts, and supplies of goods with assembly or installation, under certain
conditions.
The reverse-charge mechanism will be extended to supplies of goods within the N/A In force from: 01/01/2016
territory of the Slovak Republic performed by foreign persons.
The value of processed operations will not be included in the taxable amount upon N/A In force from: 01/01/2016
re-importation of goods in the form of processed goods if the importer is aperson
liable to pay the tax on processed operations.
A reduced rate of 10% will apply to certain foodstuffs, including fish, meat, butter, Rate decrease In force from: 01/01/2016
milk and bread.
The limitation period for repayment of an excess deduction has been reduced from N/A In force from: 01/01/2016
6 months to 3 months if aVAT payer does not permit to check the eligibility of the
claim to the refund of an excess deduction.
Persons who have applied for voluntary registration for VAT (after 1 January 2016) N/A In force from: 01/01/2016
and at the time of application for registration will not supply goods or services, but
will only exercise the preparatory work for the business, are not obliged to pay the
tax guarantee. These person are no longer classified as risky taxpayers.
In case of control statement reporting the VAT taxpayer is obliged to declare per N/A In force from: 01/04/2016
taxpayer (to split the deduction per supplier) in the case of at least 3000 Euros
request for VAT refund.
More lenient conditions for the disbursement of VAT excess credits were adopted. N/A In force from: 01/01/2016
More businesses will have the opportunity to request disbursement of excess
credits within ashortened, 30 day period. The standard period for disbursement is
60 days.
Table SK.2: Latest tax reforms (continued)
Tobacco excises
Excise duty on cigars and cigarillos will be levied based on their weight rather than Both base and rate In force from: 01/01/2016
based on their number. The excise duty rate will be EUR 71.11 per kilogram. increase
Unified size of cigarette packages to 20 per package. Minimum permitted weight of N/A In force from: 01/03/2016
tobacco in package is established at 30 gram
Healthcare contributions from dividends from shares of companies traded on Base decrease In force from: 01/01/2016
regulated markets has been abolished.
Taxpayers will be allowed to file an amended tax return in order to adjust the N/A In force from: 01/01/2016
taxable base also after the commencement of atax audit (within 15 days) for the tax
period to which the adjusted tax return relates.
Modification of penalty rates. If the amended tax return is filed by the taxpayer, N/A In force from: 01/01/2016
penalty rates will be lower (3% per year if the amended tax return is filed before the
commencement of the tax audit or 7% per year if the amended tax return is filed
within 15 days from the commencement of the tax audit) than in case additional
taxes are assessed by the tax authority (10%). The above penalty rates take into
account the current value of the basic rate of the European Central Bank.
FATCA agreement between the Slovak Republic and the United States enters N/A In force from: 09/11/2015
into force
On the basis of the amendment to the Code of Fiscal Procedure, amonthly financial N/A In force from: 01/05/2016
report will draw up and publish the list of tax debtors for whom the arrears exceed
EUR 170 monthly instead of yearly.
Virtual cash register is afree app offered by the Financial Directorate of the SR to N/A In force from: 01/04/2016
entrepreneurs. It is for those who are obliged to participate in the cash register
system from 1 April 2015. (See ID 48)
Table SK.3: Individual taxation (PIT)
General
EUR 3803.33 (allowance depends on the minimum subsistence level and
Basic allowance taxpayers taxable income)
Also allowance for spouse on no or low income
19% up to EUR 35022.32
Rate schedule
25% above EUR 35022.32
Surtaxes
Capital income
Capital gains (immovable property) Included
Dividends Not included
Professional expenses % income OR based or real expenses; cap for deductions in % of income
Pension savings Supplementary pension contributions (maximum EUR 180 per year)
Mortgage No
Voluntary contributions to the privately managed fully funded pillar are
tax-deductible (maximum 2 % x60 xaverage wage (t-2) per year)
Table SK.4: VAT
Tax rates
Standard 20%
Reduced rate(s) 10%
Table SK.5: Corporate Taxation (CIT)
Tax rates
Anti-avoidance
Yes (deduction of interest up to 25% of earnings before interest, taxes,
depreciation and amortisation)
Transfer pricing rules Yes
Table SK.6: Social contributions

income from sports/entertainment, benefits in kind, dividends, prizes
Base
and awards, income from occasional activities, revenue from lotteries
and games
Total rate 35.2%
Pensions 14%, Healthcare 10%, Unemployment 1%, Illness/accident 2.2%,
of which:
Other 8%
Total rate 13.4%
Pensions 4%, Healthcare 4%, Unemployment 1%, Illness/accident 1.4%,
of which:
Other 3%
Table SK.7: Wealth and transaction taxes

Net wealth tax No
Slovenia
Table SI.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Indirect taxes 15.5 15.7 15.5 15.5 15.0 14.7 14.1 13.7 14.2 14.2 14.6 15.2 15.1 8 5.6
VAT 8.4 8.3 8.4 8.5 8.4 8.3 8.3 7.9 8.1 8.1 8.0 8.5 8.5 10 3.2
Taxes and duties on
Direct taxes 7.7 7.8 8.1 8.6 9.0 9.0 8.8 8.1 8.1 7.9 7.6 7.1 7.2 21 2.7
Other 0.6 0.5 0.6 0.4 0.4 0.4 0.6 0.6 0.7 0.6 0.7 0.7 0.7 14 0.3
Employers 5.3 5.3 5.3 5.5 5.4 5.3 5.4 5.6 5.7 5.6 5.7 5.6 5.4 17 2.0
Households 8.7 8.6 8.7 8.5 8.4 8.2 8.4 9.0 9.2 9.1 9.2 9.0 9.0 2 3.3
Total 37.2 37.3 37.4 38.0 37.6 37.1 36.6 36.4 37.1 36.7 37.1 37.0 36.7 13 13.7
government
EU institutions 0.0 0.0 0.2 0.3 0.4 0.7 0.6 0.4 0.4 0.5 0.4 0.4 0.4 15 0.1
as % of GDP
function
Consumption 13.4 13.5 13.2 13.1 12.9 12.9 13.1 13.3 13.7 13.7 14.0 14.7 14.6 3 5.4
Labour 20.2 20.2 20.2 20.0 19.7 18.6 18.7 19.0 19.2 19.0 19.2 18.6 18.2 10 6.8
employment 19.4 19.4 19.4 19.4 19.0 18.0 18.1 18.2 18.3 18.1 18.2 17.6 17.4 9 6.5
Table SI.1: Tax Revenue (continued)

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 3.6 3.7 4.0 4.8 5.1 5.6 4.8 4.1 4.2 4.0 3.9 3.7 3.9 25 1.5
Stock of capital 0.8 0.8 0.9 0.9 0.9 0.9 0.9 0.9 1.1 1.0 1.2 1.2 1.2 20 0.4
Energy 2.5 2.4 2.4 2.3 2.2 2.2 2.3 2.9 3.0 2.8 3.1 3.1 3.0 1 1.1
taxes : : : 2.1 2.1 2.1 2.1 2.7 2.7 2.5 2.8 2.7 2.6 1
Transport 0.4 0.5 0.5 0.5 0.5 0.5 0.5 0.4 0.4 0.4 0.4 0.5 0.5 15 0.2
Recurrent taxes on
Other taxes on
property 0.2 0.1 0.2 0.2 0.2 0.2 0.2 0.1 0.1 0.1 0.1 0.1 0.2 26 0.1
Consumption 23.7 23.8 23.6 23.4 23.9 24.1 24.4 23.4 23.4 23.3 23.4 25.1 25.7 6
Labour 37.7 37.8 37.5 37.5 37.3 35.9 35.8 35.0 34.9 35.2 35.3 35.0 35.3 12
Figure Sl.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
15
10
Social
contributions Indirect taxes Labour - paid
Capital 5
by employers

SI EU-28
Latest tax reforms
Table SI.2: Latest tax reforms

Personal income tax
The annual threshold between 2nd and 3rd tax bracket (above which the N/A In force from: 01/01/2016
income tax is paid at the rate of 41%) is increased to EUR 20400 (currently,
EUR 18960) for the years 2016 and 2017. The corresponding tax rate remains
unchanged (i.e. 27%). The validity of the tax rate of 50% for the fourth tax
bracket (for incomes above EUR 70907) is extended also only for tax years
2016 and 2017.
Some necessary changes were introduced to align the solution with the Base neutral In force from: 25/07/2015
new rules of the common agricultural policy of the EU and the abolition
of compulsory bookkeeping on farms with the aim of reducing the
administrative burden.
Widening the scope of existing incentives for investment in trucks (depending Base decrease In force from: 01/01/2014
on engine emission requirements) to buses. The incentives for investments
have an effect from 2014 (retroactivity measure).
Pensions and termination benefits are generally subject to aspecial tax Base increase In force from: 04/11/2015
rule where 50% of the provisions for pensions and termination benefits are
allowed as deductions from the taxable base. Based on the amendments,
remeasurements of the net defined benefits that are not recognized in
the profit and loss account under the amended International Accounting
Standard (IAS) 19 (employee benefits) are now subject to the same rules. The
exemptions will no longer be granted when the main purpose or one of the
main purposes of the arrangement(s) is obtaining tax advantages.
Widening the scope of existing incentives for investment in trucks (depending Base decrease In force from: 04/04/2015
on engine emission requirements) to buses. The incentives for investments
have an effect from 2014 (retroactivity measure).
Value-added tax
Further use of VAT rates (22% and 9.5%). These VAT rates were initially N/A In force from: 01/01/2016
adopted as atransitional measure with amendments of Implementation of
the Republic of Slovenia Budget Act for 2013 and 2014 (IRSBA1314-A). The
simplification of charging VAT on the import of goods. The importers are no
longer required to pay the VAT on the importation of goods, but make the
payment of VAT through aVAT return for the tax period in which the goods
were imported.
Other types of tax
Implementation of the system of certified cash registers for tax confirmation Base increase In force from: 02/01/2016
of issued bills for all companies and entrepreneurs who operate with cash
payments, debit and credit cards or other cash equivalent means of payments.
As an important measure in reducing administrative barriers and thus N/A In force from: 01/01/2016
opportunities to improve the competitiveness of the business environment,
was introduced simplify the tax collection process and the fulfillment of tax
obligations for taxable persons, thereby achieves consistency tax procedural
legislation. With effect from 1 January 2017, taxpayers may request the tax
authorities to issue aunilateral, bilateral or multilateral advance pricing
agreement (APA).
Table SI.3: Individual taxation (PIT)
General
Separate taxation

EUR 3302.7 + depending on income (higher for low income).
Basic allowance
Child: EUR 2436.92 (increasing with rank); other dependant: EUR 2436.92
Progressive: 16%, 27%, 41%, 50%
Rate schedule
Top rate: 50% (> EUR 70907.2)
Surtaxes -
Capital income Separate (flat)
Income from renting movable property When included (25%)
Capital gains (immovable property) From 25% to 0% (depending on holding period)
Capital gains (movable property) From 25% to 0% (depending on holding period)
Dividends 25%
Optional regime: If revenues in the preceeding year EUR 50000 (or EUR
100000 and the taxpayer employed one person full-time for 5 months):
Personal business income
specific rule (lump-sum deduction = 80% of revenues); no allowances or
deductions can be claimed by the taxpayer; flat tax rate = 20%
Professional expenses % of revenues OR actual expenses
Pension savings Yes
Mortgage No
Others (not exhaustive) Donations, investment and R&D allowances for business income
Treatment of losses (business/self-employed income) Indefinite carry-forward (max 50% of the tax base)
Table SI.4: VAT
Tax rates
Standard 22%
Reduced rate(s) 9.5%
Table SI.5: Corporate Taxation (CIT)
Tax rates
Optional regime: If revenues in the preceeding year EUR 50000
(or EUR 100000 and taxpayer employed one person full-time
for 5 months): specific rule (lump-sum deduction = 80% of revenues);
no tax reliefs can be claimed or tax loss declared; flat tax rate = 17%
Anti-avoidance
Table SI.6: Social contributions
Base Employment income, Income from occasional activities

Total rate 16.10%
Pensions 8.85%, Healthcare 7.09%, Unemployment 0.06%, Maternity leave
of which:
0.1%
Total rate 22.1%
Pension/disability insurance 15.5%, Health 6.36%, Unemployment 0.14%,
of which:
Maternity leave 0.1%
Table SI.7: Wealth and transaction taxes

Net wealth tax No
Spain
Table ES.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Indirect taxes 11.2 11.5 12.0 12.4 12.4 11.7 9.8 8.7 10.4 10.1 10.5 11.3 11.6 24 120.8
VAT 5.6 5.8 6.1 6.3 6.3 5.9 5.0 3.9 5.4 5.3 5.5 6.0 6.2 26 64.7
Taxes and duties on
Direct taxes 10.7 10.2 10.6 11.3 12.1 13.2 10.9 9.8 9.7 9.9 10.6 10.7 10.7 15 111.1
Other 0.8 0.8 0.8 0.8 0.9 0.9 0.9 0.6 0.6 0.6 0.7 0.9 0.9 12 9.6
Employers 8.6 8.7 8.6 8.6 8.6 8.7 8.6 8.5 8.4 8.4 8.2 8.0 8.2 7 85.5
Households 3.3 3.3 3.3 3.3 3.3 3.2 3.3 3.7 3.6 3.6 3.7 3.6 3.5 18 36.7
Total 33.2 33.2 34.1 35.2 36.0 36.4 32.2 29.8 31.3 31.2 32.2 33.0 33.6 19 349.7
credits 0.0 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.6
government
11.5 12.6 13.6 14.0 14.4 13.8 13.9 15.5 12.9 14.2 17.6 14.1 13.6 47.7
EU institutions 0.4 0.4 0.4 0.5 0.4 0.4 0.4 0.4 0.5 0.5 0.4 0.4 0.4 12 1.5
as % of GDP
function
Consumption 8.8 9.0 9.2 9.4 9.3 8.8 7.6 6.3 8.0 7.9 8.1 8.9 9.1 28 95.1
Labour 15.9 15.6 15.6 15.8 16.0 16.5 16.4 16.3 16.6 16.8 16.7 16.6 16.7 14 174.2
employment 15.1 14.8 14.8 14.9 15.2 15.6 15.5 15.1 15.3 15.4 15.1 15.0 15.2 15 158.1
Table ES.1: Tax Revenue (continued)
(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 8.6 8.6 9.3 10.0 10.7 11.1 8.1 7.1 6.7 6.6 7.4 7.5 7.7 11 80.4
Stock of capital 2.9 3.1 3.4 3.7 3.9 3.6 2.8 2.6 2.6 2.5 2.9 3.0 3.2 5 33.7
Energy 1.6 1.6 1.5 1.5 1.4 1.3 1.3 1.3 1.3 1.3 1.3 1.6 1.5 24 16.1
taxes : : : 1.3 1.2 1.2 1.1 1.1 1.1 1.0 1.0 1.2 1.1 22
Transport 0.4 0.4 0.4 0.4 0.4 0.4 0.3 0.3 0.3 0.3 0.3 0.3 0.2 22 2.5
Recurrent taxes on
Other taxes on
property 1.6 1.8 2.1 2.3 2.5 2.3 1.6 1.2 1.2 1.0 1.0 1.1 1.2 4 12.5
Consumption 14.6 15.1 15.5 15.9 15.8 15.2 13.1 11.0 13.7 13.2 13.4 14.9 15.2 27
Labour 31.3 30.8 31.1 31.3 31.8 32.3 30.9 29.6 30.5 31.0 31.7 31.7 32.2 19
Figure ES.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
15
10
Capital 5
by employers

ES EU-28
Latest tax reforms
Table ES.2: Latest tax reforms

Personal income tax
Increase from EUR 500toEUR 1500 of the deduction in economic activities Base decrease In force from: 01/01/2016
for sickness insurance premiums
Increase from EUR 500toEUR 1500 of the exemption for labour income paid Base decrease In force from: 01/01/2016
in kind through sickness insurance premiums
Decrease in the ceilings to be eligible for the calculation of the tax base from N/A In force from: 01/01/2016
business through parameters
Tax credit for investment or expenses in the conservation, mantainance, Base decrease In force from: 21/10/2015
improvement, protection and access to mountains
Implementation of the nexus approach in the patent box regime, with Base increase In force from: 01/07/2016
reduction of income in 60% of the proportion of qualified expenditures over
total R&D expenditures
Value-added tax
Decrease of the thresholds to apply the simplified scheme N/A In force from: 01/01/2016
Property taxes
Wealth tax is extended to 2016 N/A In force from: 01/01/2016
Other types of tax
Introduction of anew tax on the extraction of gas, oil and liquified gas Introduction (increase) In force from: 01/01/2016
Table ES.3: Individual taxation (PIT)
General
Worldwide income of resident or spanish nationals posted abroad (or in
Base and jurisdiction tax havens)
Non-resident: special law, mostly domestic income
Separate taxation
Possibility of joint family taxation
Individual: EUR 5550; Couple: EUR 3400; Children: EUR 2400 to 4500
Basic allowance
(1)
5 rates, from 19% to 45% (2)
Rate schedule
Top marginal rate: 45% (> EUR 60000) (3)
Surtaxes No
Regional and local surcharges Regional governments can implement their own tax schedule (4)
Capital income 3 brackets, from 19% to 23% (> EUR 50000)
Income from renting movable property Yes
Income from renting immovable property Yes
Capital gains (immovable property) Yes
Capital gains (movable property) Yes
Dividends 19% creditable withholding tax
Interests on deposits and special savings accounts 19% creditable withholding tax
Interests on corporate and government bonds 19% creditable withholding tax
Lottery winnings 20% (> EUR 2500)
Professional expenses Yes, based on real expenses; capped (5)
Pension savings Yes, also to life insurance funds
Mortgage Yes, interest and capital (only for personal dwellings acquired up to 2013)
Alimony; unions; national, regional or local taxes; investment in new
companies etc.
Treatment of losses (business/self-employed income) 4 year carry-forward
(1) Can also offset savings income tax liabilities

(2) As asimplification, in order to determine the total rate, it is considered that regional government rates are equal to central government rates (from 9.5% to 22.5%)
(3) As asimplification, in order to determine the top PIT rate, it is considered that the regional government top rate is equal to the central government rate(22.5%)
(4) Their rate schedules vary from 5 to 10 brackets and the their top marginal rates from 21% to 25.5%
(5) Specific personal business income allowance of EUR 2000
Table ES.4: VAT
Tax rates
Standard 21%
Reduced rate(s) 4% (super-reduced rate) and 10%
Table ES.5: Corporate Taxation (CIT)
Tax rates
Nominal corporate income tax rate 25% (6)
Top statutory CIT rate (including surcharges) 25% (7)
Special tax rate for SMEs (all-in rate) 25% (8)
Anti-avoidance
Yes (net financial expenses deductible up to 30% of operating profit,
subject to maximum of EUR 1 million)
(6) This is the general nominal CIT rate. Other nominal rates are also applied.
(7) A30% nominal rate is applied to financial entities and exploration, research and exploitation of deposits and underground storage hydrocarbons entities.
(8) SMEs may reduce their positive taxable base up to 10% (Taxable Bases Equalization Reserve). The reduction cannot exceed EUR 1 million.
Table ES.6: Social contributions

Total rate 29.9%
General benefits fund 23.6%, Unemployment 5.5%, Wage Guarantee
of which:
Fund 0.2%, Professional training 0.6%
Capped contributions Yes (maximum base EUR 43704 per year)
Total rate 6.35%
General benefits fund 4.7%, Unemployment 1.55%, Professional training
of which:
0.1%
Capped contributions Yes (maximum base EUR 43704 per year)
Table ES.7: Wealth and transaction taxes

Net wealth tax Yes
Sweden
Table SE.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Indirect taxes 23.1 22.9 22.5 22.7 22.2 22.2 22.5 22.8 22.4 22.1 22.3 22.3 22.1 1 95.2
VAT 8.4 8.4 8.3 8.5 8.5 8.6 8.8 9.1 9.2 9.0 8.9 9.0 9.0 5 38.8
Taxes and duties on
Direct taxes 18.6 19.2 19.8 21.0 21.1 20.1 18.7 18.5 18.2 17.6 17.4 17.8 17.9 2 77.0
Other 0.5 0.5 0.5 0.5 0.5 0.2 0.2 0.3 0.3 0.2 0.2 0.2 0.3 25 1.1
Employers 2.7 2.6 2.6 2.6 2.6 2.6 2.7 2.7 2.6 2.7 2.7 2.7 2.7 26 11.7
Households 0.8 0.7 0.7 0.4 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 27 0.4
Total 45.2 45.5 45.6 46.6 46.0 45.0 44.0 44.1 43.2 42.5 42.6 42.9 42.8 7 184.2
government
EU institutions 0.3 0.3 0.3 0.3 0.4 0.4 0.4 0.4 0.4 0.4 0.3 0.3 0.3 18 0.6
as % of GDP
function
Consumption 12.1 12.0 11.9 12.1 11.9 11.9 12.1 12.6 12.5 12.2 12.1 12.0 12.0 13 51.7
Labour 28.3 28.5 28.1 27.7 27.0 25.9 26.3 25.9 24.5 24.5 25.2 25.4 25.0 2 107.8
employment 24.5 24.1 23.8 23.7 22.9 22.3 22.7 22.2 21.3 21.6 22.1 22.2 22.0 3 94.8
Table SE.1: Tax Revenue (continued)

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 4.8 5.0 5.7 6.8 7.1 7.2 5.7 5.6 6.2 5.8 5.3 5.5 5.7 18 24.7
Stock of capital 1.6 1.6 1.6 1.6 1.6 1.3 1.2 1.3 1.3 1.3 1.3 1.4 1.3 17 5.8
Energy 2.3 2.3 2.3 2.3 2.2 2.1 2.0 2.1 2.1 1.9 1.9 1.9 1.8 18 7.6
taxes : : : 1.3 1.2 1.2 1.2 1.2 1.2 1.1 1.1 1.0 1.0 27
Transport 0.3 0.3 0.3 0.4 0.4 0.4 0.5 0.5 0.5 0.4 0.4 0.4 0.4 17 1.8
Recurrent taxes on
Other taxes on
property 0.5 0.5 0.5 0.5 0.5 0.3 0.3 0.3 0.3 0.3 0.3 0.4 0.4 19 1.5
Consumption 26.9 27.0 26.9 27.2 27.3 27.5 27.9 27.6 27.9 27.3 26.9 26.8 26.8 5
Labour 43.7 43.5 43.5 43.5 42.8 41.3 41.1 39.4 39.2 39.1 38.9 38.8 38.6 9
Figure SE.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
15
10
Capital 5
by employers

SE EU-28
Latest tax reforms
Table SE.2: Latest tax reforms

Personal income tax
Reduction of maximum amount of tax credit for home services (RUT) to SEK
25000. Exclusion of credit for cooking and certain cleaning services.
Reduction of tax deductible share of expenses for work on immovable property
(ROT) from 50% to 30%.
Increased taxation on savings on investeringssparkonto and kapitalfrskring
by increasing the standard calculation of income
Reduced level of tax on pension income for retired people over 65 years old-
amount of tax free income increased.
Introduction of atax of 6.15% on employment or business income for persons
above 65 years of age or who receive aretirement pension.
Decreased value of fringe benefits for tax assessments for certain Announcement;
Base decrease
environmentally adjusted cars in force from: 01/01/2017
Abolition of tax reduction for gifts Rate increase In force from: 01/01/2016
Announcement;
Increased RUT-deduction (domestic services) for moving and technical support Rate decrease
No upward adjustment of the lower bracket for national income tax for 2016 Rate increase In force from: 01/01/2016
Announcement;
Limited upward adjustment for the lower bracket for national income tax for 2017 Rate increase
In work tax credit reduced for monthly income above SEK 50000/month and
removed entirely for income above SEK 123300/month.
Abolition of right to deduct administrative expenditure Base increase In force from: 01/01/2016
Adjustment of deduction for investments to the European Commission
guidelines
Announcement;
Restructuring of film support Base increase
Announcement;
Introduction of atonnage tax system Rate decrease
Value-added tax
A VAT exemption is introduced for certain postal services and stamps. Base decrease In force from: 01/04/2016
The specific rule about deductions concerning services provided within agroup,
which means that VAT is deductible within the group even if the company Base increase In force from: 01/01/2016
providing the service is not entitled to deduction, is abolished.
Abolition of tax for non profit second hand sales Base decrease In force from: 01/01/2016
Announcement;
Increased tax on cinema tickets Rate increase
Energy excises
Rise in energy tax on petrol and diesel fuels, and altered tax exemption for
certain biofuels
The carbon dioxide tax for heating in certain sectors is gradually increased
2016-2018 to the general tax level.
Announcement;
Altered tax exemption for electricity Base increase
Increased exemption for tax on carbon dioxide for diesel for machines used in
farming and forestry
Adjustment of taxes on fuels after real income increases Rate increase In force from: 01/01/2016
Altered taxes on biofuels (overkompensation) Rate increase In force from: 01/12/2015
Limited possibility to use marked oil in boats Base increase In force from: 01/01/2016
Announcement;
Reduced tax on biofuels Rate decrease
Announcement;
Reduced tax on advertising Rate decrease
Earlier abolition of reduction in social security contributions for young people Rate increase In force from: 01/06/2016
Table SE.3: Individual taxation (PIT)
General
National and local income tax apply to income of residents
Base and jurisdiction Non-residents are taxed on domestic income under specific tax
(optional)
Separate taxation
System and Applicable rates Dual system: earned income and capital income taxed separately
SEK 13000 (up to SEK 34100, depending on income) (1)
Basic allowance
+ in-work tax credit of max SEK 26471 / SEK 30000 [State tax]
20% (SEK 430200- 625800), 25% (> SEK 625800)
Rate schedule
Surtaxes
Regional and local surcharges [Additional local tax] 32.10% (average)
Capital income 30% (22% for capital gains immovable property) (2)
Imputed rent (government borrowing rate) on assets taxed by 30%
(insurance endowments) or 15% (pension endowment)
Income from renting immovable property Allowance for income up to SEK 40000 per year for housing
Capital gains (immovable property) 22% (can be deferred in case of property re acquisition)
Capital gains (movable property) Included in individual capital income tax
Dividends Included in individual capital income tax
Interests on deposits and special savings accounts Included in individual capital income tax
Interests on corporate and government bonds Included in individual capital income tax
Income of non-residents 20%
Non-resident artists and others 15% with exemptions
Professional expenses Yes (real expenses)
Pension savings Yes
Mortgage
Travel expenses; Household services (50% tax credit, capped),
renovation works (30% tax credit, capped), etc.
Treatment of losses (business/self-employed income) Indefinite carry forward
(1) An increased basic allowance for persons older than 65 was introduced in 2009 and extended in 2010, 2011, 2013, 2014 and 2016.
(2) Payment can be postponed in case of property re acquisition
Table SE.4: VAT
Tax rates
Standard 25%
Table SE.5: Corporate Taxation (CIT)
Tax rates
Anti-avoidance
Yes (Main rule limits deductibility for all loans between related parties.
Exception if interest income related to expenses is taxable at rate of 10% in
the hands of the beneficial owner. Also business reasons exemption. No
thin cap rules.)
Table SE.6: Social contributions

Base
benefits in kind
Total rate 31.42% (28.97% on average for the self-employed)
Pensions 10.21%, Healthcare 4.85%, Unemployment 2.64%, Illness/
of which: accident 0.3%, Maternity leave 2.6%, Survivors pension 1.17%, General
wage tax 9.65%
Employees contributions (1)
Total rate 7% (pension insurance)
of which:
Capped contributions Yes (for income up to SEK 478500)
(1) Employees contributions are matched by atax reduction of the same amount.
Table SE.7: Wealth and transaction taxes

Net wealth tax No
United Kingdom
Table UK.1: Tax Revenue

(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Indirect taxes 12.8 12.7 12.7 12.2 12.2 12.2 11.8 11.3 12.4 12.9 12.8 12.9 12.9 19 291.0
VAT 6.3 6.5 6.5 6.3 6.2 6.2 6.1 5.4 6.2 6.9 6.8 6.8 6.8 23 154.1
Taxes and duties on
Direct taxes 15.1 14.8 15.1 15.7 16.4 16.2 17.9 15.5 15.2 15.2 14.4 14.3 13.9 8 312.8
Other 2.3 2.4 2.5 2.4 2.5 2.5 3.9 2.6 2.5 2.5 2.5 2.6 2.5 1 56.2
Employers 3.2 3.4 3.5 3.5 3.5 3.6 3.8 3.7 3.6 3.6 3.6 3.6 3.5 24 79.1
Households 2.5 2.7 2.9 2.9 2.9 2.7 2.8 2.8 2.7 2.7 2.7 2.6 2.5 24 57.3
Total 33.6 33.5 34.1 34.3 35.0 34.7 36.1 33.2 33.9 34.3 33.6 33.3 32.8 20 740.2
credits 0.0 0.0 0.0 0.0 0.0 0.0 0.1 0.1 0.1 0.1 0.1 0.1 0.1 2.3
government
EU institutions 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.6 0.5 0.5 0.5 0.5 8 3.7
as % of GDP
function
Consumption 11.1 11.1 11.0 10.5 10.3 10.3 10.2 9.7 10.6 11.3 11.2 11.1 11.1 19 249.5
Labour 13.0 13.2 13.5 13.7 13.7 13.8 13.9 13.4 13.7 13.5 13.1 12.9 12.6 24 283.5
employment 12.8 13.0 13.3 13.5 13.5 13.6 13.7 13.3 13.6 13.3 12.9 12.7 12.4 23 278.7
Table UK.1: Tax Revenue (continued)
(% of GDP)
Revenue
Ranking 2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2014 (billion
euros)
Capital 9.5 9.3 9.6 10.1 11.0 10.6 12.1 10.0 9.6 9.5 9.3 9.3 9.2 8 207.2
Stock of capital 4.1 4.0 4.1 4.1 4.3 4.4 5.5 4.2 4.1 4.1 4.1 4.3 4.3 2 97.7
Energy 2.1 2.0 2.0 1.9 1.8 1.8 1.7 1.9 1.9 1.8 1.8 1.8 1.8 17 40.4
taxes : : : 1.6 1.5 1.5 1.5 1.6 1.6 1.6 1.5 1.4 1.4 17
Transport 0.5 0.5 0.5 0.4 0.4 0.5 0.5 0.5 0.6 0.6 0.6 0.6 0.6 12 13.5
Recurrent taxes on
Other taxes on
property 0.9 0.8 0.9 1.0 1.2 1.2 2.3 0.8 0.8 0.8 0.8 1.0 1.1 5 25.6
Consumption 18.1 18.3 18.2 17.5 17.3 17.2 16.9 16.1 17.4 18.6 18.3 18.1 18.1 22
Labour 24.2 24.8 25.3 26.1 25.9 25.8 26.2 24.9 25.7 26.0 25.2 25.2 25.3 26
Figure UK.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
15
10
Capital 5
by employers

UK EU-28
Latest tax reforms
Table UK.2: Latest tax reforms

Personal income tax
Pensions automatic enrolment: align with start of tax year N/A Announcement: 25/11/2015
Increase in personal allowance from GBP 11000 in 2016-17 to GBP 11500 in Base decrease Announcement: 16/03/2016
2017-18
Higher rate threshold: increase to GBP 45000 in April 2017 Base decrease Announcement: 16/03/2016
Lifetimes ISA and raise ISA limit to GBP 20000 Base decrease Announcement;
Asset managers: reform treatment of performance awards N/A Announcement: 16/03/2016
Personal allowance: increase to GBP 11000 in 2016-17, with equal gains to Base decrease Announcement: 08/07/2015
higher rate taxpayers
Higher rate threshold: increase to GBP 43000 in 2016-17 Base decrease Announcement: 08/07/2015
Modernising the tax and benefit system: Corporation tax- special rate on Rate increase Announcement: 25/11/2015
restitution payments
Business rate: small business relief extension Base decrease Announcement: 25/11/2015
Corporation tax: restrict relief for interest Base increase Announcement: 16/03/2016
Corporation tax: withholding tax on royalties Base increase Announcement: 16/03/2016
Corporation tax: further restrict use of banks pre-2015 losses Base increase Announcement: 16/03/2016
Corporation tax: reform loss relief Base increase Announcement: 16/03/2016
Corporation tax: extend scope of hybrid mismatch rules Base increase Announcement;
Corporation tax: defer bringing forward payment for large groups for two years Base neutral Announcement: 16/03/2016
Corporation tax: bringing forward payments for large groups N/A Announcement: 08/07/2015
Value-added tax
Value added tax: tackling overseas trader evasion Rate increase Announcement: 16/03/2016
Value added tax: extend reverse charge to electronic communications services N/A Announcement: 16/03/2016
Energy excises
Freezing of fuel duties Rate decrease Announcement: 16/03/2016
Climate change levy: equal treatment for generators Base increase Announcement: 08/07/2015
Alcohol excises
Freeze in alcohol duties Rate decrease Announcement: 16/03/2016
Tackling illicit tobacco and alcohol N/A Announcement: 08/07/2015
Soft drinks industry levy N/A Announcement;
Fuel duty: freeze in April 2016 Rate decrease Announcement: 16/03/2016
Property taxes
Stamp duty land tax: higher rates on additional properties Rate increase Announcement: 25/11/2015
Stamp duty land tax: bringing forward payments N/A Announcement: 25/11/2015
Increase in insurance premium tax Rate increase Announcement;
Business rates: permanently double the Small Business Rate Relief and extend Base decrease Announcement;
thresholds in force from: 01/04/2017
Business rates: increase threshold for higher multiplier to GBP 51000 Base decrease Announcement: 16/03/2016
Stamp duty land tax for non-residential property: reform freehold and Rate increase Announcement: 16/03/2016
leasehold premium regime
Residential property: restrict finance relief to basic rate, phase from 2017 Rate increase Announcement: 08/07/2015
Residential property: reform wear and tear allowance Base increase Announcement: 08/07/2015
Table UK.2: Latest tax reforms (continued)
Other types of tax

Stamp tax: to stop avoidance of stamp tax where deep in the money options Base increase Announcement: 25/11/2015
are used to transfer depositary receipt issuer or clearance service, reduce
opportunities for income to be converted to capital gain
Venture capital scheme, restrictions on use: exclude all energy generation Base increase Announcement: 25/11/2015
activities
Capital allowance and leasing: reducing avoidance Base increase Announcement: 25/11/2015
Corporation tax: disposals of intangible fixed assets to arelated party Base increase Announcement: 25/11/2015
Business, growth and skills: Apprenticeship levy Introduction (increase) Announcement;
Company car tax: retain the diesel supplement until 2021 N/A Announcement: 25/11/2015
Insurance premium tax: reform to motor insurance claim rules N/A Announcement: 25/11/2015
Oil and gas- abolish petroleum revenue tax and reduce supplementary charge Both base and rate decrease Announcement: 16/03/2016
to 10%
Capital gains tax: reduce basic rate to 10% and main rate to 20% excluding Rate decrease Announcement: 16/03/2016
residential property and carried interest
Oil and gas: abolish petroleum revenue tax and reduce supplementary charge Phase-out (decrease) Announcement: 16/03/2016
to 10%
Disguised remuneration: tackling historic and new schemes N/A Announcement: 16/03/2016
Insurance premium tax: increase by 0.5% Rate increase Announcement: 16/03/2016
Inheritance tax: GBP 1m couples allowance from 2020 through new main Introduction (decrease) Announcement: 08/07/2015
residence nil-rate band phased in from 2017
Pensions tax relief: restricted for gross income over GBP 150000 from 2016-17 Base increase Announcement: 08/07/2015
Annual investment allowance: set at new permanent level of GBP 200000 Base decrease Announcement: 08/07/2015
Employment allowance: increase by GBP 1000 from 2016-17 Rate decrease Announcement: 08/07/2015
Dividends tax: abolish credit, introduce new GBP 5000 allowance, and increase Both base and rate increase Announcement: 08/07/2015
effective rates by 7.5 p.p.
Insurance premium tax: increase by 3.5 p.p. to 9.5% Rate increase Announcement: 08/07/2015
Non-domiciles: abolition of permanent status Base increase Announcement: 08/07/2015
Non-domiciles: IHT on UK residential property Introduction (increase) Announcement: 08/07/2015
Intangible assets: remove relief for new claims Base increase Announcement: 08/07/2015
Employment allowance: withdraw from single person companies Base increase Announcement: 08/07/2015
Capital gains tax: avoidance by private equity and hedge funds N/A Announcement: 08/07/2015
Self-employed: abolition of Class 2 NICs Phase-out (decrease) Announcement: 16/03/2016
Tax motivated incorporation: reduction due to dividend tax reform Rate increase Announcement: 08/07/2015
Controlled foreign companies: loss restriction N/A Announcement: 08/07/2015
Large business: enhanced compliance N/A Announcement: 08/07/2015
Specialist personal tax: enhanced compliance N/A Announcement: 08/07/2015
Wealthy: enhanced compliance N/A Announcement: 08/07/2015
Hidden economy N/A Announcement: 08/07/2015
Local compliance N/A Announcement: 08/07/2015
Table UK.3: Individual taxation (PIT)
General
Separate taxation
System and Applicable rates (1)

Basic personal allowance GBP 11000
Basic allowance Marriage and married couples allowances, dependent on income/age;
child tax credits, working (low-income) tax credits
Progressive 3 brackets 20%, 40%, 45%
Rate schedule
Top rate 45% (above GBP 150000)
Surtaxes
Capital income
10% on net gains where below income tax basic rate threshold; 20%
thereafter
Capital gains (movable property) As above
Allowance of GBP 5000 on which no tax on dividends is charged.
Dividends Dividends above this amount taxed on aprogressive scale: 7.5%, 32.5%,
38.1%
Personal Savings Allowance of GBP 1000 for basic rate taxpayers, GBP
Interests on deposits and special savings accounts 500 for higher rate tax payers and zero for additional rate tax payers.
Above these amounts, rates are progressive.
Interests on corporate and government bonds Included
Professional expenses Based on real expenses
Pension savings Yes
Mortgage
Child care, educational, medical and travel expenses, alimony, donations,
union fees, loan interest
Treatment of losses (business/self-employed income) Indefinite carry forward; 3 year carry backwards
(1) For financial year 2016-17.
Table UK.4: VAT
Tax rates
Standard 20%
Reduced rate(s) 5%
Table UK.5: Corporate Taxation (CIT)
Tax rates (1)

Anti-avoidance
Yes (thin cap rules incorporated within transfer pricing rules; apply arms
length principle; Worldwide Debt Cap restricts the deduction for financing
expenses of large groups based on gross financing expenses of the
worldwide group)
Table UK.6: Social contributions
Employment income, Income from business or self-employed activities,

Base
Benefits in kind
Employers contributions (1)
Total rate 13.8% (for annual earnings over GBP 8112)
of which:
Employees contributions (1)
Total rate 12% (for annual earnings up to GBP 43000, 2% thereafter)
of which:
(1) Employees contributions are matched by atax reduction of the same amount.
Table UK.7: Wealth and transaction taxes

Tax discount for primary dwelling No- some discount for second or holiday homes
Net wealth tax No
European Union
Table EU.1: Tax Revenue

(% of GDP)
Revenue
2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
(billion
euros)
Indirect taxes 13.2 13.2 13.2 13.2 13.3 13.2 12.8 12.6 13.0 13.2 13.4 13.5 13.6 1898.2
VAT 6.6 6.6 6.6 6.7 6.7 6.8 6.7 6.4 6.8 6.9 6.9 6.9 7.0 975.9
Taxes and duties on
imports excluding VAT 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 58.6
VAT and import duties 4.0 4.0 4.0 4.0 4.0 3.9 3.7 3.7 3.7 3.7 3.7 3.7 3.8 523.7
Other taxes on production 2.2 2.1 2.1 2.1 2.1 2.1 2.1 2.2 2.1 2.2 2.4 2.4 2.4 340.0
Direct taxes 12.6 12.5 12.5 12.8 13.3 13.5 13.4 12.5 12.3 12.5 12.9 13.1 13.1 1827.6
Personal income taxes 9.1 8.9 8.7 8.8 9.0 9.1 9.2 9.1 8.9 8.9 9.2 9.4 9.4 1318.3
Corporate income taxes 2.5 2.4 2.6 2.8 3.2 3.2 2.9 2.2 2.3 2.4 2.5 2.5 2.4 338.6
Other 1.1 1.2 1.2 1.1 1.1 1.1 1.3 1.2 1.1 1.2 1.2 1.2 1.2 170.7
Social contributions 11.8 12.1 11.9 11.8 11.7 11.6 11.9 12.2 12.0 12.1 12.2 12.2 12.2 1701.4
Employers 6.8 6.9 6.8 6.7 6.7 6.7 6.8 7.0 6.9 6.9 6.9 6.9 6.9 964.2
Households 5.1 5.2 5.1 5.1 5.0 4.9 5.0 5.2 5.1 5.2 5.2 5.3 5.3 737.2
Total 37.6 37.6 37.5 37.7 38.1 38.2 38.0 37.2 37.2 37.7 38.3 38.7 38.8 5414.7
credits : : : : : : : : : : : : : :
government
Central government 54.4 53.6 54.2 54.5 54.7 54.9 53.5 51.2 52.7 52.2 52.2 52.3 52.6 2850.4
5.4 5.5 5.4 5.3 5.5 5.5 5.6 5.7 5.3 5.4 5.7 5.6 5.6 301.0
Local government 9.5 9.7 9.9 10.0 10.0 10.0 10.1 10.2 9.8 10.3 10.5 10.4 10.4 561.3
Social security funds 30.3 30.8 30.0 29.7 29.4 29.1 30.4 32.5 31.7 31.7 31.3 31.3 31.0 1680.7
EU institutions : : 0.4 0.4 0.4 0.4 0.5 0.4 0.4 0.4 0.4 0.4 0.4 21.6
as % of GDP
function
Consumption 10.8 10.8 10.8 10.8 10.7 10.7 10.5 10.3 10.7 10.9 10.9 10.9 11.0 1534.3
Labour 19.1 19.2 18.8 18.7 18.6 18.5 18.9 19.4 19.1 19.2 19.4 19.6 19.6 2734.1
employment 17.4 17.4 17.1 17.0 16.9 16.9 17.2 17.4 17.2 17.3 17.5 17.6 17.6 2454.3
Paid by employers 7.5 7.6 7.5 7.5 7.4 7.4 7.5 7.7 7.7 7.7 7.7 7.7 7.7 1079.7
Paid by employees 9.9 9.8 9.6 9.5 9.5 9.5 9.7 9.7 9.5 9.5 9.8 9.9 9.8 1374.6
Paid by non-employed 1.7 1.8 1.7 1.7 1.7 1.6 1.7 1.9 1.9 1.9 1.9 2.0 2.0 279.8
Table EU.1: Tax Revenue (continued)
(% of GDP)
Revenue
2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
(billion
euros)
Capital 7.7 7.7 7.9 8.3 8.8 9.0 8.6 7.6 7.5 7.7 8.0 8.1 8.2 1145.5
Income of corporations 2.5 2.4 2.6 2.9 3.3 3.3 3.0 2.3 2.4 2.5 2.6 2.6 2.5 351.4
Income of households 0.7 0.7 0.7 0.8 0.9 0.9 0.9 0.8 0.7 0.8 0.9 0.9 1.0 140.8
Income of self-employed 1.9 1.9 1.9 1.9 1.9 2.0 2.0 1.9 1.9 1.9 1.9 1.9 1.9 264.5
Stock of capital 2.6 2.7 2.7 2.7 2.8 2.8 2.7 2.6 2.4 2.5 2.6 2.7 2.8 388.8
Environmental taxes 2.6 2.6 2.6 2.5 2.4 2.4 2.3 2.4 2.4 2.4 2.4 2.4 2.5 343.7
Energy 2.0 2.0 2.0 1.9 1.8 1.7 1.7 1.8 1.8 1.8 1.9 1.9 1.9 263.0
taxes : : : : : 1.4 1.3 1.4 1.4 1.3 1.3 1.3 1.3
Transport 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 68.4
Pollution and resources 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 12.3
Taxes on property 2.0 2.0 2.1 2.1 2.2 2.2 2.2 1.9 2.1 2.1 2.3 2.4 2.5 348.4
Recurrent taxes on
immovable property 1.2 1.2 1.2 1.3 1.2 1.2 1.2 1.3 1.4 1.4 1.6 1.6 1.6 228.4
Other taxes on
property 0.7 0.8 0.8 0.9 1.0 1.0 1.0 0.7 0.7 0.7 0.7 0.8 0.9 119.9
Consumption 19.5 19.5 19.5 19.5 19.5 19.7 19.2 18.7 19.4 19.8 19.8 19.9 20.1
Labour 35.6 35.9 35.5 35.5 35.6 35.7 36.0 35.4 35.4 35.8 36.1 36.5 36.4
Figure EU.1: Tax revenues by main taxes, compared to EA-19, 2014 (in % of GDP)
Consumption
15
10
Capital 5
by employers

EU-28 EA-19
Euro area
Table EA.1: Tax Revenue

(% of GDP)
Revenue
2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
(billion
euros)
Indirect taxes 12.8 12.8 12.8 12.9 13.0 13.0 12.5 12.4 12.6 12.7 13.0 13.1 13.3 1343.8
VAT 6.5 6.4 6.4 6.5 6.6 6.7 6.5 6.4 6.6 6.6 6.7 6.7 6.8 686.4
Taxes and duties on
Direct taxes 11.8 11.6 11.5 11.7 12.3 12.6 12.5 11.8 11.6 12.0 12.5 12.8 12.8 1289.3
Other 0.9 1.0 1.0 0.9 0.9 0.9 0.9 1.0 0.9 1.0 1.0 1.1 1.0 105.2
Employers 7.9 8.0 7.9 7.8 7.7 7.7 7.8 8.0 7.9 8.0 8.0 8.0 8.1 817.0
Households 5.9 6.0 5.9 5.8 5.8 5.6 5.8 6.0 5.9 6.0 6.1 6.2 6.2 627.5
Total 38.3 38.3 38.0 38.2 38.7 38.8 38.4 38.0 37.9 38.5 39.5 39.9 40.2 4066.6
credits : : : : : : : : : : : : : :
government
7.2 7.2 7.2 7.2 7.3 7.5 7.5 7.4 7.0 7.2 7.6 7.3 7.4 301.0
EU institutions : : 0.4 0.4 0.4 0.4 0.5 0.4 0.4 0.4 0.4 0.4 0.4 15.9
as % of GDP
function
Consumption 10.5 10.5 10.4 10.5 10.5 10.4 10.2 10.1 10.4 10.5 10.6 10.6 10.7 1082.1
Labour 20.3 20.3 19.8 19.7 19.7 19.6 20.0 20.5 20.3 20.4 20.9 21.1 21.3 2149.9
employment 18.3 18.3 17.8 17.7 17.7 17.7 18.0 18.3 18.1 18.2 18.6 18.8 19.0 1915.8
Table EA.1: Tax Revenue (continued)
(% of GDP)
Revenue
2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
(billion
euros)
Capital 7.5 7.6 7.7 8.0 8.6 8.8 8.3 7.4 7.3 7.6 8.0 8.2 8.2 833.8
Stock of capital 2.4 2.6 2.5 2.5 2.6 2.5 2.3 2.5 2.2 2.3 2.5 2.5 2.6 264.0
Energy 1.9 2.0 1.9 1.9 1.8 1.7 1.6 1.7 1.7 1.8 1.8 1.9 1.9 189.8
taxes : : : : : 1.3 1.3 1.3 1.3 1.3 1.3 1.3 1.3
Transport 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 46.8
Recurrent taxes on
Other taxes on
property 0.8 0.8 0.9 0.9 1.0 1.0 0.8 0.7 0.7 0.8 0.8 0.8 0.9 87.9
Consumption 19.2 19.1 19.1 19.2 19.3 19.5 18.9 18.4 19.0 19.2 19.4 19.5 19.8
Labour 38.2 38.2 37.7 37.6 37.9 38.1 38.1 37.5 37.5 37.9 38.6 38.9 39.1
Figure EA.1: Tax revenues by main taxes, compared to EA-19, 2014 (in % of GDP)
Consumption
15
10
Capital 5
by employers

EA-19 EU-28
Iceland
Table IS.1: Tax Revenue

(% of GDP)
Revenue
2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
(billion
euros)
Indirect taxes 15.4 16.3 17.2 18.6 19.0 17.9 15.0 13.2 13.6 13.7 14.3 14.2 15.8 2.0
VAT 9.1 9.4 10.1 10.8 11.1 10.2 8.8 7.6 7.6 7.7 8.0 8.0 8.1 1.0
Taxes and duties on
Direct taxes 16.1 16.4 16.5 17.9 18.4 18.3 17.6 15.9 15.9 16.8 17.3 18.1 19.4 2.5
Other 1.8 1.4 1.5 1.7 1.7 1.9 1.8 1.8 2.4 1.8 1.9 1.9 2.1 0.3
Employers 2.8 3.0 2.9 3.1 3.2 2.9 2.7 2.9 3.9 3.9 3.7 3.7 3.7 0.5
Households 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total 34.3 35.7 36.6 39.6 40.6 39.1 35.3 32.0 33.5 34.5 35.3 36.0 38.9 5.0
credits : : : : : : : : : : : : : :
government
EU institutions n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
as % of GDP
function
Consumption 12.9 13.5 14.2 15.4 15.7 14.5 12.3 11.3 11.7 11.8 12.2 11.9 12.0 1.5
Labour : : : : : : : : : : : : : :
employment : : : : : : : : : : : : : :
Paid by employees : : : : : : : : : : : : : :
Paid by non-employed : : : : : : : : : : : : : :
Table IS.1: Tax Revenue (continued)
(% of GDP)
Revenue
2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
(billion
euros)
Capital : : : : : : : : : : : : : :
Income of households : : : : : : : : : : : : : :
Income of self-employed : : : : : : : : : : : : : :
Stock of capital 3.1 3.2 3.6 3.7 3.7 3.8 3.1 2.6 2.9 2.8 3.1 3.2 4.8 0.6
Energy 0.9 0.9 0.9 1.0 1.2 1.1 1.0 1.1 1.2 1.2 1.2 1.1 1.1 0.1
taxes : : : : : : : : : : : : :
Transport 1.2 1.4 1.5 1.6 1.1 1.0 0.6 0.2 0.2 0.3 0.3 0.3 0.3 0.0
Recurrent taxes on
Other taxes on
property 0.5 0.6 0.8 1.0 0.7 0.9 0.5 0.4 0.4 0.4 0.4 0.4 0.4 0.1
Consumption 25.1 25.5 26.9 28.5 30.2 28.4 25.5 22.9 23.9 23.7 23.6 23.0 22.6
Labour : : : : : : : : : : : : :
Figure IS.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
12
9
contributions
3
Stock of capital 0 Labour - paid
by employers
Direct taxes Income of corporations

IS EU-28
Latest tax reforms
Table IS.2: Latest tax reforms

Personal income tax
The personal tax credit is raised from ISK 610825 to ISK 51920 per month Base decrease In force from: 01/01/2016
Tax rate for bottom income bracket is modified from 22.86% in 2015 to Rate decrease In force from: 01/01/2016
22.68% in 2016 and 22.5% in 2017. Tax rate for middle bracket is modified
from 25.3% in 2015 to 23.9% in 2016. In 2017, the middle bracket will merge
with the bottom bracket to reduce the number of brackets to two. Top
bracket remains at 31.8% in 2015-2017.
Increase to 50% (previously 30%) of tax exempt income from the lease of Base decrease In force from: 01/01/2016
aprivate dwelling
Top rate threshold was raised from ISK 836000 to 837000 monthly. In 2017, Base increase In force from: 01/01/2016
this threshold will remain existent and be reduced by 9.1% in real terms. The
lower threshold will be eliminated.
Deductions from taxable income of charitable donations are now allowed Base decrease In force from: 01/01/2016
for up to 0.75% of total income (previously 0.5%)
Value-added tax
The VAT exemption for passenger transport is extended to organized Base decrease In force from: 01/01/2016
transportation for the elderly
Alcohol excises
Taxation of alcohol is changed 1 January 2016: VAT on alcohol is lowered to Rate neutral In force from: 01/01/2016
the 11% reduced rate and simultinously excise duty on alcohol is raised in
arevenue-neutral manner, by 20.25% to 21.75%.
Import duties on clothing and shoes are repealed on 1 January 2016. Import Rate decrease In force from: 01/01/2016
duties on alarge number of goods will be repealed on 1 January 2017, to
leave only food and drink items subject to import duties.
Maximum amount of special tax relief for car rental companies on the excise N/A In force from: 01/01/2016
on motor vehicles is reduced in 2016 from ISK 750000 to ISK 500000 per car.
This relief will remain unchanged in 2017 and be abolished in 2018.
Employers social security contributions decreased to 7.35% (from 7.49%) Rate decrease In force from: 01/01/2016
Employers social security contribution rate decreased to 6.85% (from 7.35%) Rate decrease Announcement;
Table IS.3: Individual taxation (PIT)
General
Joint taxation (employment and investment income); separate taxation
Taxation of couples and families for all other income
Employment income, business income and investment income taxed

separately
ISK 623042 per year personal tax credit
Basic allowance
Progressive: 22.68%, 23.9%, 31.8%

Rate schedule
Surtaxes
Regional and local surcharges Municipal tax- rate varies (average rate 14.45%)
Capital income
Income from renting immovable property 20% (1)
Capital gains (immovable property) Included (exempt if private residence owned > 2 years)
Capital gains (movable property) Included (in taxable investment income)
Dividends 20% creditable withholding tax
Interests on deposits and special savings accounts 20% creditable withholding tax (2)
Interests on corporate and government bonds Included (in taxable investment income)
Pension savings Yes
Mortgage Yes (interest compensation tax credit)
(1) Special rules for long-term rental of residential housing.

(2) ISK 125000 annually per person deductible from taxable interest income.
Table IS.4: VAT
Tax rates
Standard 24%
Reduced rate(s) 11%
Table IS.5: Corporate Taxation (CIT)
Tax rates
Anti-avoidance
Table IS.6: Social contributions

Total rate 7.35% (higher rate for seamen)
of which:
Total rate None (except for 4% pension insurance premium)
of which:
Capped contributions
Table IS.7: Wealth and transaction taxes

Net wealth tax No
Norway
Table NO.1: Tax Revenue

(% of GDP)
Revenue
2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
(billion
euros)
Indirect taxes 13.2 12.8 12.5 12.0 12.0 12.3 11.0 11.8 11.9 11.5 11.2 11.3 11.4 43.2
VAT 8.3 8.1 7.9 7.7 7.8 8.0 7.1 7.7 7.8 7.6 7.5 7.6 7.7 29.2
Taxes and duties on
Direct taxes 19.4 19.2 20.6 21.9 22.3 21.2 21.8 19.8 20.7 21.4 20.9 19.1 17.6 66.3
Other 1.0 1.0 1.0 0.9 0.9 1.0 0.9 1.0 0.9 0.9 0.9 0.9 0.9 3.3
Employers 5.8 5.8 5.5 5.3 5.2 5.3 5.2 5.8 5.7 5.6 5.7 5.8 5.9 22.3
Households 3.9 3.8 3.6 3.4 3.3 3.4 3.4 3.8 3.7 3.7 3.7 3.7 4.0 15.1
Total 42.3 41.6 42.3 42.6 42.8 42.1 41.4 41.2 42.0 42.1 41.5 39.9 38.9 147.0
credits 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.1 0.1 0.0
government
Social security funds n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
EU institutions n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
as % of GDP
function
Consumption 12.5 12.1 11.8 11.4 11.3 11.6 10.4 11.1 11.2 10.8 10.6 10.7 10.7 40.5
Labour 18.3 18.2 17.5 16.3 15.8 16.2 15.9 17.6 17.3 17.0 17.2 17.5 17.8 67.2
employment 17.1 17.0 16.3 15.2 14.7 15.1 14.8 16.3 16.1 15.9 16.0 16.3 16.6 62.7
Table NO.1: Tax Revenue (continued)

(% of GDP)
Revenue
2014
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
(billion
euros)
Capital 11.6 11.3 13.0 14.9 15.7 14.3 15.2 12.5 13.4 14.2 13.7 11.8 10.4 39.3
Stock of capital 5.3 5.4 6.2 7.5 7.9 6.7 7.7 5.7 6.2 6.9 6.7 5.5 4.5 17.0
Energy 1.7 1.7 1.5 1.4 1.4 1.3 1.3 1.3 1.3 1.2 1.1 1.2 1.2 4.5
taxes : : : 0.8 0.8 0.8 0.7 0.8 0.8 0.7 0.6 0.7 0.6
Transport 1.4 1.4 1.5 1.4 1.4 1.3 1.1 1.1 1.2 1.1 1.1 1.1 1.0 3.7
Recurrent taxes on
Other taxes on
property 0.8 0.8 0.8 0.8 0.7 0.8 0.7 0.8 0.8 0.8 0.8 0.8 0.7 2.8
Consumption 29.0 27.6 27.8 28.3 29.4 29.9 28.3 27.7 28.1 28.1 28.1 27.9 27.8
Labour 37.5 37.7 37.8 37.1 36.6 35.9 35.4 35.5 36.1 36.2 36.2 36.2 36.2
Figure NO.1: Tax revenues by main taxes, compared to EU-28, 2014 (in % of GDP)
Consumption
15
10
Capital 5
by employers

NO EU-28
Latest tax reforms
Table NO.2: Latest tax reforms

Personal income tax
The rate of the ordinary income tax is lowered to 25% (from 27%) Rate decrease In force from: 01/01/2016
Introduction of astep tax (trinnskatt) to replace the surtax on gross personal Introduction (increase) In force from: 01/01/2016
income
Value-added tax
Increase of low VAT rate from 8% to 10% Rate increase In force from: 01/01/2016
Energy excises
Increase of electricity tax (standard rate) from NOK 0.1239 to NOK 0.1365 per Rate increase In force from: 01/01/2016
kWh
Increase of CO2 and NOX components in vehicle registration tax Base neutral In force from: 01/01/2016
Property taxes
Increase in the taxable values of second dwellings and commercial property Base increase In force from: 01/01/2016
to 80% (from 70%) of the market value
Introduction of amarkup factor of 1.15 on dividend income Introduction (increase) In force from: 01/01/2016
Treatment of loans from companies to personal shareholders as dividends Introduction (increase) In force from: 18/12/2015
Reduction in the corporate income tax rate to 25% (from 27%) Rate decrease In force from: 01/01/2016
Increase of 2% in the petroleum revenue tax rate for firms involved in the Rate increase In force from: 01/01/2016
petroleum resources sector
Decrease in the deductible portion of of intra-group interest expenses to Base increase In force from: 01/01/2016
25% (from 30%) of taxable earnings before interest, taxes, depreciation and
amortization
Increase of net wealth tax threshold from NOK 1200000 to NOK 1400000 Base decrease In force from: 01/01/2016
Table NO.3: Individual taxation (PIT)
General
Separate taxation for income except cases of low income for one spouse
Joint taxation for net wealth
Dual system: flat rate for all income, plus progressive rates for
wages, pensions, self-employed income
NOK 51750 personal allowance for single persons
Basic allowance
also married couple allowance and single parent allowance
25% Tax on ordinary (net) income, anational, county and municipal tax
Rate schedule covering all kinds of income
Step tax on gross income (wage, pension self-employed income)-

Surtaxes
progressive: 0%, 0.44%, 1.7%, 10.7%, 13.7%
Capital income
Income from renting immovable property Included (excluded if fulfilling certain criteria)
Capital gains (immovable property) Included (excluded if fulfilling certain criteria)
Dividends 25% after markup factor of 1.15 (risk free rate of return allowance)
In percentage of income (for wage earners depending on income
bracket) or based on real expenses
Pension savings Yes
Mortgage Yes
Others (not exhaustive) Child care, alimony, pensioners, donations, young peoples house savings
Treatment of losses (business/self-employed income) Indefinite carry forward
(1) Including Step tax.
Table NO.4: VAT
Tax rates
Standard 25%
Table NO.5: Corporate Taxation (CIT)
Tax rates
Tax base Worldwide income, territorial for resident oil companies
Anti-avoidance
Limits to interest deductions Earnings based interest deduction limitation
Table NO.6: Social contributions
Base Employment income, Benefits in kind, Pensions

Total rate 14.1% (1)
of which:
Total rate 8.20%
of which:
(1) Reduced rates apply to certain regions
Table NO.7: Wealth and transaction taxes

Net wealth tax Yes
3 3. Annex A: Tables
3
208

Table 1: Total taxes (including compulsory actual social contributions) as % of GDP
Difference (1) Ranking Revenue (2)

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 37.6 37.6 37.5 37.7 38.1 38.2 38.0 37.2 37.2 37.7 38.3 38.7 38.8 1.3 5 414 668
EA-19 38.3 38.3 38.0 38.2 38.7 38.8 38.4 38.0 37.9 38.5 39.5 39.9 40.2 2.2 4 066 578
Annex A: Tables
Belgium 44.0 43.5 43.6 43.5 43.3 43.0 43.6 42.7 43.1 43.7 44.8 45.6 45.3 1.7 3 181 575
Bulgaria 27.8 30.4 31.5 30.3 29.7 31.4 30.6 27.2 26.3 25.5 26.6 27.9 27.8 -3.7 26 11 877
Czech Republic 33.3 34.1 34.5 34.2 33.8 34.4 33.1 32.1 32.5 33.7 34.2 34.8 34.1 -0.4 17 52 773
Denmark 45.4 45.6 46.4 48.0 46.4 46.4 44.9 45.2 45.3 45.4 46.1 47.1 49.9 3.4 1 129 903
Germany 37.5 37.8 37.0 37.0 37.3 37.4 37.7 38.0 36.7 37.2 37.9 38.0 38.1 1.1 10 1 109 782
Estonia 31.2 30.9 31.2 30.0 30.5 31.3 31.4 34.9 33.2 31.5 31.5 31.5 32.2 1.0 21 6 437
Ireland 27.9 28.8 29.6 29.7 31.4 30.8 29.0 28.2 28.0 27.7 28.4 28.8 29.8 0.1 24 56 282
Greece 33.1 31.5 30.5 31.9 31.0 31.8 31.8 30.8 32.0 33.6 35.5 35.5 35.9 5.5 14 63 823
Spain 33.2 33.2 34.1 35.2 36.0 36.4 32.2 29.8 31.3 31.2 32.2 33.0 33.6 -0.5 19 349 735
France 42.0 42.0 42.1 42.7 43.1 42.6 42.5 42.0 42.1 43.3 44.5 45.3 45.9 3.8 2 977 836
Croatia 37.6 37.1 36.4 36.2 36.8 37.1 36.8 36.4 36.1 35.2 35.9 36.6 36.7 0.3 12 15 801
Italy 39.5 39.7 39.1 38.9 40.1 41.4 41.2 41.7 41.4 41.4 43.4 43.3 43.4 4.3 5 700 231
Cyprus 28.2 29.0 29.6 31.6 32.3 36.4 35.1 32.1 32.2 32.2 31.6 31.6 34.2 4.6 15 5 948
Latvia 27.8 27.4 27.6 27.9 28.7 28.2 27.7 27.2 27.8 27.8 28.5 28.5 28.9 1.3 25 6 808
Lithuania 29.0 28.6 29.0 29.2 30.1 30.0 30.6 30.2 28.3 27.2 27.0 27.1 27.7 -1.3 27 10 099
Luxembourg 38.0 38.1 37.0 38.3 36.3 36.6 37.2 39.0 38.0 37.9 38.8 38.2 38.1 1.1 9 18 650
Hungary 37.4 37.4 37.0 36.7 36.6 39.6 39.6 39.2 37.4 36.8 38.5 38.1 38.3 1.3 8 39 940
Malta 29.4 29.4 30.1 31.6 32.0 32.9 32.1 32.5 31.2 31.9 32.1 32.5 33.9 3.8 18 2 748
Netherlands 35.5 35.2 35.2 35.4 36.4 36.0 36.4 35.4 36.1 35.9 36.0 36.6 37.5 2.3 11 248 358
Austria 42.7 42.5 42.0 41.1 40.5 40.7 41.6 41.1 41.0 41.1 41.8 42.6 43.1 1.1 6 141 915
Poland 33.0 32.5 32.1 33.1 33.8 34.6 34.4 31.4 31.1 31.6 31.9 31.9 32.1 0.0 22 131 813
Portugal 31.2 31.3 30.1 30.8 31.3 31.8 31.7 29.9 30.4 32.3 31.8 34.1 34.2 4.0 16 59 257
Romania 28.0 27.6 27.2 27.7 28.4 29.0 27.6 26.3 26.2 28.1 27.9 27.4 27.7 0.5 28 41 584
Slovenia 37.2 37.3 37.4 38.0 37.6 37.1 36.6 36.4 37.1 36.7 37.1 37.0 36.7 -0.7 13 13 689
Slovakia 32.9 32.5 31.5 31.4 29.2 29.1 28.9 28.8 28.0 28.5 28.2 30.2 31.0 -0.5 23 23 431
Finland 43.3 42.4 41.8 42.1 42.2 41.5 41.2 40.9 40.8 42.0 42.7 43.6 43.8 2.0 4 89 976
Sweden 45.2 45.5 45.6 46.6 46.0 45.0 44.0 44.1 43.2 42.5 42.6 42.9 42.8 -2.9 7 184 169
United Kingdom 33.6 33.5 34.1 34.3 35.0 34.7 36.1 33.2 33.9 34.3 33.6 33.3 32.8 -1.3 20 740 231
Iceland 34.3 35.7 36.6 39.6 40.6 39.1 35.3 32.0 33.5 34.5 35.3 36.0 38.9 2.3 5 000
Norway 42.3 41.6 42.3 42.6 42.8 42.1 41.4 41.2 42.0 42.1 41.5 39.9 38.9 -3.4 146 975
(1) In percentage points.

(2) In millions of euro.
See explanatory notes in Annex B.

Table 2: Total taxes (excluding social contributions) as % of GDP

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 25.8 25.6 25.6 26.0 26.5 26.7 26.3 25.1 25.3 25.7 26.3 26.6 26.7 1.1 3 725 816
EA-19 24.6 24.4 24.3 24.7 25.3 25.6 25.0 24.2 24.2 24.7 25.5 25.9 26.0 1.7 2 633 010
Belgium 30.2 29.7 30.1 30.2 30.1 29.7 29.8 28.5 29.2 29.6 30.5 31.2 31.0 0.9 4 124 174
Bulgaria 18.5 20.3 21.6 20.9 21.7 23.7 23.2 20.0 19.6 18.8 19.7 20.5 20.1 -1.5 23 8 580
Czech Republic 18.5 19.1 19.8 19.4 18.9 19.4 18.2 17.9 17.9 19.0 19.4 20.0 19.4 -0.4 25 29 987
Denmark 45.4 45.6 46.5 48.0 46.5 46.5 44.9 45.3 45.4 45.5 46.2 47.4 50.2 3.8 1 130 861
Germany 21.3 21.4 20.9 21.2 21.9 22.7 23.1 22.7 21.7 22.3 22.8 22.9 23.0 2.1 17 669 534
Estonia 20.2 20.3 20.9 19.8 20.5 20.9 20.0 22.1 20.5 19.9 20.4 20.6 21.3 0.5 21 4 259
Ireland 24.2 25.1 25.8 25.9 27.5 26.7 24.6 23.0 22.9 22.5 23.5 23.8 24.7 -1.1 16 46 672
Greece 22.1 20.5 20.0 21.2 20.8 21.1 21.1 20.6 21.1 22.9 24.5 24.8 25.5 5.6 11 45 316
Spain 21.8 21.7 22.6 23.7 24.5 24.9 20.7 18.5 20.1 20.0 21.1 22.0 22.3 -0.3 20 231 912
France 26.6 26.2 26.5 27.0 27.3 27.0 26.9 25.9 26.2 27.3 28.2 28.8 29.0 2.5 6 619 148
Croatia 25.7 25.3 24.7 24.7 25.3 25.5 25.1 24.3 24.3 23.6 24.5 25.3 25.0 0.3 15 10 735
Italy 27.8 27.9 27.2 27.0 28.4 29.0 28.4 28.5 28.4 28.5 30.3 30.2 30.3 3.1 5 488 587
Cyprus 21.9 22.6 22.6 24.0 25.2 29.5 28.0 24.2 24.1 24.1 23.8 24.1 25.2 2.7 13 4 390
Latvia 18.8 19.0 19.3 19.9 20.6 20.3 19.7 17.9 19.1 19.1 19.7 20.0 20.5 1.2 22 4 825
Lithuania 19.8 19.5 19.9 20.4 21.1 21.0 21.1 17.7 16.7 16.2 16.2 16.3 16.6 -3.3 28 6 052
Luxembourg 27.5 27.4 26.4 27.6 26.2 26.5 26.6 27.4 27.0 26.9 27.5 27.1 27.1 0.8 9 13 274
Hungary 24.8 25.0 25.0 24.4 24.3 26.1 26.1 26.3 25.5 23.8 25.6 25.2 25.3 0.4 12 26 405
Malta 23.2 23.4 24.0 25.6 26.1 27.3 26.4 26.7 25.6 26.1 26.4 26.8 28.1 4.1 8 2 279
Netherlands 23.0 22.2 22.1 23.2 23.3 23.5 22.9 22.6 23.0 22.1 21.3 21.7 22.6 0.5 18 149 952
Austria 28.6 28.3 27.9 27.1 26.7 27.0 27.7 26.9 26.9 27.0 27.6 28.0 28.3 0.4 7 93 340
Poland 20.2 19.9 20.0 20.9 21.7 22.8 23.1 20.3 20.3 20.5 19.9 19.7 19.9 -0.1 24 81 649
Portugal 23.0 22.9 22.0 22.6 23.2 23.7 23.4 21.4 21.8 23.4 23.1 25.2 25.2 3.2 14 43 714

Romania 17.3 18.1 18.1 18.1 18.7 19.2 18.4 16.9 17.6 19.1 19.1 18.7 19.1 1.0 26 28 672
Slovenia 23.2 23.5 23.6 24.1 24.0 23.7 22.9 21.9 22.3 22.0 22.2 22.3 22.3 -1.3 19 8 322
Slovakia 18.4 18.9 18.6 18.9 17.7 17.7 17.3 16.4 15.9 16.4 15.9 16.9 17.6 -1.0 27 13 293
Finland 31.8 31.1 30.6 30.6 30.4 30.0 29.7 28.8 28.7 30.0 30.0 31.0 31.2 0.5 3 63 965
Sweden 41.7 42.1 42.3 43.6 43.3 42.3 41.3 41.3 40.5 39.7 39.7 40.1 40.0 -2.4 2 172 113
United Kingdom 27.9 27.4 27.7 27.9 28.6 28.3 29.6 26.8 27.6 28.0 27.3 27.1 26.8 -0.9 10 603 805
Iceland 31.6 32.7 33.7 36.5 37.4 36.2 32.6 29.1 29.5 30.5 31.6 32.3 35.2 1.5 4 526
Norway 32.6 32.0 33.1 33.9 34.3 33.4 32.8 31.6 32.6 32.8 32.2 30.4 29.0 -4.1 109 517

Annex A: Tables
209
3
3
210

Table 3: Indirect taxes as % of GDP - Total

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 13.2 13.2 13.2 13.2 13.3 13.2 12.8 12.6 13.0 13.2 13.4 13.5 13.6 0.4 1 898 208
EA-19 12.8 12.8 12.8 12.9 13.0 13.0 12.5 12.4 12.6 12.7 13.0 13.1 13.3 0.5 1 343 757
Annex A: Tables
Belgium 12.9 13.0 13.1 13.2 13.2 13.1 13.0 12.8 13.1 13.1 13.4 13.3 13.2 0.1 16 53 070
Bulgaria 12.3 14.3 15.8 16.1 16.7 16.0 16.9 14.4 14.4 13.9 14.8 15.2 14.5 -1.3 11 6 220
Czech Republic 10.1 10.2 11.0 11.0 10.5 10.7 10.5 11.0 11.3 12.1 12.6 12.9 12.1 1.1 22 18 793
Denmark 17.2 17.1 17.3 17.6 17.5 17.7 16.7 16.6 16.5 16.6 16.6 16.7 16.6 -0.6 4 43 304
Germany 10.6 10.8 10.5 10.5 10.4 10.9 10.9 11.4 10.9 11.1 11.1 11.0 10.9 0.4 27 318 461
Estonia 12.7 12.2 13.0 12.8 13.5 13.6 12.2 14.7 13.9 13.6 13.9 13.4 13.9 1.0 14 2 780
Ireland 12.0 12.5 12.8 12.9 13.7 13.3 12.1 11.0 11.0 10.4 10.6 10.9 11.3 -1.5 26 21 379
Greece 13.0 12.2 11.7 12.0 12.4 12.7 12.7 11.8 12.7 13.6 13.6 14.2 15.7 4.0 6 27 937
Spain 11.2 11.5 12.0 12.4 12.4 11.7 9.8 8.7 10.4 10.1 10.5 11.3 11.6 -0.4 24 120 823
France 15.0 15.0 15.1 15.3 15.2 15.0 14.8 15.0 14.8 15.2 15.4 15.6 15.9 0.7 5 338 907
Croatia 19.7 19.4 18.8 18.5 18.5 18.2 18.0 17.2 18.0 17.5 18.3 19.0 18.8 0.1 2 8 103
Italy 14.2 13.8 13.9 14.1 14.7 14.5 13.7 13.6 14.1 14.2 15.4 15.0 15.5 1.6 7 249 439
Cyprus 12.1 14.4 15.2 15.4 16.0 17.5 16.8 14.5 14.6 13.9 14.0 13.8 15.0 -0.2 9 2 615
Latvia 11.2 11.8 11.7 12.4 12.7 12.0 10.7 10.9 11.7 11.7 12.0 12.2 12.7 1.0 21 2 989
Lithuania 12.4 11.6 11.3 11.4 11.5 11.9 11.9 11.8 12.0 11.8 11.4 11.3 11.5 0.3 25 4 207
Luxembourg 12.6 12.6 13.4 13.7 12.9 13.1 12.5 12.7 12.4 12.5 12.9 12.8 13.1 -0.3 17 6 387
Hungary 14.8 15.6 16.1 15.5 15.1 15.9 15.7 16.5 17.6 17.5 18.7 18.6 18.6 2.6 3 19 438
Malta 12.3 12.3 13.5 14.4 14.5 14.4 14.0 13.5 13.1 13.6 13.2 13.0 13.7 0.2 15 1 112
Netherlands 11.9 11.9 12.1 12.1 12.2 12.1 11.8 11.3 11.6 11.2 10.9 11.3 11.7 -0.4 23 77 445
Austria 14.9 14.8 14.6 14.4 14.0 13.9 14.0 14.4 14.3 14.4 14.6 14.5 14.6 -0.1 10 47 964
Poland 13.6 13.6 13.6 14.0 14.3 14.6 14.6 13.0 13.7 13.8 13.0 12.9 12.9 -0.7 18 53 043
Portugal 14.1 14.6 13.9 14.6 14.9 14.5 14.1 12.7 13.3 14.0 14.0 13.8 14.3 0.4 13 24 740
Romania 11.6 12.2 11.7 12.8 12.7 12.5 11.8 10.8 11.9 13.0 13.3 12.8 12.9 1.2 20 19 363
Slovenia 15.5 15.7 15.5 15.5 15.0 14.7 14.1 13.7 14.2 14.2 14.6 15.2 15.1 -0.4 8 5 636
Slovakia 11.5 12.0 12.2 12.6 11.3 11.2 10.6 10.6 10.3 10.7 10.1 10.5 10.8 -1.4 28 8 173
Finland 13.3 13.7 13.3 13.4 13.3 12.8 12.5 13.0 13.0 13.9 14.2 14.5 14.5 1.1 12 29 695
Sweden 23.1 22.9 22.5 22.7 22.2 22.2 22.5 22.8 22.4 22.1 22.3 22.3 22.1 -0.4 1 95 157
United Kingdom 12.8 12.7 12.7 12.2 12.2 12.2 11.8 11.3 12.4 12.9 12.8 12.9 12.9 0.3 19 291 030
Iceland 15.4 16.3 17.2 18.6 19.0 17.9 15.0 13.2 13.6 13.7 14.3 14.2 15.8 -1.4 2 029
Norway 13.2 12.8 12.5 12.0 12.0 12.3 11.0 11.8 11.9 11.5 11.2 11.3 11.4 -1.0 43 205


Table 4: Indirect taxes as % of total taxation - Total

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 35.0 35.0 35.1 35.0 34.8 34.6 33.7 33.9 34.9 35.0 35.0 34.8 35.1 0.0 1 898 208
EA-19 33.3 33.4 33.6 33.8 33.6 33.4 32.5 32.7 33.2 33.1 33.0 32.7 33.0 -0.6 1 343 757
Belgium 29.4 29.9 30.1 30.4 30.5 30.5 29.7 30.0 30.5 29.9 29.9 29.2 29.2 -0.9 27 53 070
Bulgaria 44.1 46.8 50.2 53.2 56.1 51.1 55.3 53.1 54.9 54.4 55.6 54.4 52.4 2.2 1 6 220
Czech Republic 30.3 30.1 31.9 32.1 30.9 31.2 31.9 34.1 34.8 36.0 36.7 37.2 35.6 3.7 18 18 793
Denmark 37.8 37.4 37.2 36.7 37.6 38.0 37.2 36.7 36.4 36.6 36.0 35.5 33.3 -3.8 24 43 304
Germany 28.4 28.6 28.4 28.3 28.0 29.1 28.8 29.9 29.7 29.8 29.3 28.9 28.7 0.3 28 318 461
Estonia 40.6 39.6 41.5 42.9 44.3 43.3 39.0 42.0 41.8 43.2 43.9 42.6 43.2 1.7 9 2 780
Ireland 43.1 43.5 43.1 43.5 43.7 43.0 41.9 38.9 39.3 37.5 37.4 37.7 38.0 -5.2 16 21 379
Greece 39.1 38.8 38.5 37.6 39.9 39.9 39.9 38.4 39.7 40.4 38.4 40.0 43.8 5.3 8 27 937
Spain 33.6 34.7 35.1 35.2 34.6 32.1 30.6 29.1 33.1 32.3 32.8 34.2 34.5 -0.5 21 120 823
France 35.8 35.7 36.0 35.9 35.2 35.3 34.8 35.8 35.1 35.1 34.6 34.5 34.7 -1.3 20 338 907
Croatia 52.4 52.2 51.5 51.1 50.3 49.2 48.9 47.2 49.7 49.5 51.1 51.9 51.3 -0.2 3 8 103
Italy 35.9 34.8 35.4 36.1 36.6 35.1 33.3 32.6 34.0 34.4 35.4 34.6 35.6 0.2 17 249 439
Cyprus 43.0 49.5 51.2 48.7 49.4 48.1 48.0 45.1 45.3 43.3 44.4 43.7 44.0 -7.3 6 2 615
Latvia 40.1 42.9 42.4 44.6 44.3 42.5 38.5 40.0 42.2 42.2 42.3 43.0 43.9 1.5 7 2 989
Lithuania 42.7 40.7 38.9 39.1 38.2 39.6 38.9 39.1 42.5 43.4 42.1 41.7 41.7 2.7 11 4 207
Luxembourg 33.1 33.1 36.1 35.7 35.5 35.8 33.6 32.6 32.6 33.1 33.3 33.6 34.2 -1.8 22 6 387
Hungary 39.6 41.6 43.4 42.3 41.1 40.3 39.7 42.2 47.1 47.5 48.6 48.7 48.7 5.3 4 19 438
Malta 41.9 41.7 44.8 45.6 45.4 43.8 43.6 41.7 42.1 42.5 41.1 39.9 40.5 -4.4 13 1 112
Netherlands 33.5 33.8 34.3 34.3 33.6 33.5 32.4 32.0 32.2 31.2 30.3 30.8 31.2 -3.1 26 77 445
Austria 34.9 34.9 34.8 34.9 34.5 34.0 33.7 35.0 35.0 35.0 35.0 34.1 33.8 -1.0 23 47 964
Poland 41.2 41.8 42.4 42.3 42.4 42.0 42.6 41.5 43.9 43.6 40.7 40.3 40.2 -2.2 14 53 043
Portugal 45.0 46.5 46.1 47.4 47.5 45.6 44.3 42.6 43.8 43.2 43.9 40.4 41.7 -4.3 10 24 740

Romania 41.3 44.2 42.9 46.3 44.8 43.3 42.6 41.0 45.3 46.5 47.5 46.8 46.6 3.7 5 19 363
Slovenia 41.8 41.9 41.4 40.8 39.8 39.6 38.6 37.7 38.3 38.7 39.4 41.2 41.2 -0.2 12 5 636
Slovakia 34.9 36.8 38.9 40.2 38.6 38.5 36.6 36.7 36.7 37.5 35.7 34.8 34.9 -4.0 19 8 173
Finland 30.7 32.4 31.9 31.8 31.6 30.8 30.4 31.8 31.9 33.1 33.2 33.2 33.0 1.1 25 29 695
Sweden 51.2 50.4 49.2 48.7 48.3 49.3 51.2 51.7 51.8 52.0 52.4 52.0 51.7 2.4 2 95 157
United Kingdom 38.2 37.8 37.1 35.6 34.8 35.1 32.6 34.1 36.6 37.5 38.2 38.7 39.3 2.2 15 291 030
Iceland 45.0 45.6 47.0 46.9 46.8 45.8 42.6 41.4 40.7 39.8 40.7 39.5 40.6 -6.4 2 029
Norway 31.2 30.8 29.5 28.2 28.0 29.1 26.6 28.6 28.3 27.2 27.1 28.4 29.4 -0.1 43 205

Annex A: Tables
211
3
3
212

Table 5: Indirect taxes as % of GDP - VAT

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 6.6 6.6 6.6 6.7 6.7 6.8 6.7 6.4 6.8 6.9 6.9 6.9 7.0 0.4 975 902
EA-19 6.5 6.4 6.4 6.5 6.6 6.7 6.5 6.4 6.6 6.6 6.7 6.7 6.8 0.4 686 434
Annex A: Tables
Belgium 6.8 6.6 6.7 6.9 6.9 6.9 6.8 6.8 6.9 6.9 6.9 6.9 6.9 0.1 22 27 518
Bulgaria 7.1 8.5 9.6 9.9 10.4 9.8 10.3 8.5 8.7 8.2 9.0 9.3 8.9 -0.7 6 3 799
Czech Republic 5.8 5.9 6.7 6.6 6.1 6.1 6.5 6.6 6.7 6.9 7.1 7.5 7.5 0.8 16 11 602
Denmark 9.2 9.3 9.4 9.7 9.9 10.0 9.7 9.8 9.5 9.6 9.6 9.5 9.6 0.2 2 24 985
Germany 6.2 6.2 6.1 6.1 6.1 6.8 6.9 7.2 7.0 7.0 7.0 7.0 7.0 0.9 20 203 081
Estonia 8.4 8.2 8.3 8.1 9.0 8.8 7.8 8.7 8.5 8.2 8.4 8.2 8.6 0.3 8 1 711
Ireland 6.7 6.7 7.0 7.3 7.4 7.3 7.0 6.1 6.1 5.6 5.8 5.8 6.1 -1.0 27 11 496
Greece 7.3 6.7 6.5 6.7 6.8 7.1 7.0 6.3 7.1 7.3 7.2 7.0 7.1 0.6 18 12 676
Spain 5.6 5.8 6.1 6.3 6.3 5.9 5.0 3.9 5.4 5.3 5.5 6.0 6.2 0.2 26 64 688
France 6.9 6.9 7.0 7.1 7.1 7.0 6.9 6.7 6.8 6.8 6.8 6.8 6.9 -0.1 21 148 129
Croatia 12.3 12.2 11.9 12.0 12.0 11.9 11.8 11.2 11.6 11.3 12.3 12.7 12.5 0.6 1 5 368
Italy 5.9 5.7 5.6 5.7 6.0 5.9 5.7 5.5 6.1 6.0 6.0 5.8 6.0 0.4 28 96 897
Cyprus 6.1 7.1 7.6 8.3 8.8 9.3 9.6 8.4 8.4 7.8 8.1 7.8 8.7 1.1 7 1 512
Latvia 6.5 6.9 6.7 7.4 8.0 7.7 6.3 5.9 6.7 6.8 7.2 7.4 7.6 0.9 15 1 787
Lithuania 7.3 6.7 6.4 7.1 7.6 8.0 7.9 7.3 7.8 7.8 7.6 7.5 7.6 1.1 14 2 764
Luxembourg 5.6 5.7 6.0 6.3 5.7 6.1 6.2 6.8 6.5 6.8 7.2 7.3 7.3 1.3 17 3 586
Hungary 7.7 8.1 8.7 8.3 7.5 7.9 7.7 8.3 8.6 8.5 9.2 9.0 9.4 0.6 3 9 754
Malta 6.1 6.1 6.9 7.7 7.6 7.3 7.5 7.4 7.2 7.6 7.5 7.6 7.9 1.1 11 642
Netherlands 6.8 6.9 6.8 6.8 6.9 7.0 6.8 6.5 6.8 6.5 6.5 6.5 6.4 -0.4 25 42 708
Austria 7.9 7.7 7.7 7.7 7.4 7.4 7.5 7.7 7.7 7.6 7.7 7.7 7.7 0.0 13 25 445
Poland 7.2 7.1 7.1 7.7 8.1 8.2 8.0 7.3 7.6 7.8 7.1 7.0 7.1 0.0 19 29 317
Portugal 7.5 7.6 7.6 8.2 8.3 8.2 8.1 6.8 7.5 8.1 8.3 8.1 8.5 0.9 9 14 672
Romania 7.1 7.1 6.6 8.0 7.9 8.0 7.8 6.5 7.5 8.6 8.4 8.3 7.8 1.1 12 11 650
Slovenia 8.4 8.3 8.4 8.5 8.4 8.3 8.3 7.9 8.1 8.1 8.0 8.5 8.5 0.1 10 3 153
Slovakia 6.9 7.3 7.6 7.7 7.3 6.6 6.8 6.6 6.2 6.7 6.0 6.4 6.6 -1.0 24 5 021
Finland 7.9 8.2 8.2 8.4 8.4 8.2 8.1 8.4 8.3 8.8 9.0 9.3 9.2 1.0 4 18 948
Sweden 8.4 8.4 8.3 8.5 8.5 8.6 8.8 9.1 9.2 9.0 8.9 9.0 9.0 0.7 5 38 846
United Kingdom 6.3 6.5 6.5 6.3 6.2 6.2 6.1 5.4 6.2 6.9 6.8 6.8 6.8 0.3 23 154 146
Iceland 9.1 9.4 10.1 10.8 11.1 10.2 8.8 7.6 7.6 7.7 8.0 8.0 8.1 -2.0 1 039
Norway 8.3 8.1 7.9 7.7 7.8 8.0 7.1 7.7 7.8 7.6 7.5 7.6 7.7 -0.2 29 182


Table 6: Indirect taxes as % of total taxation - VAT

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 17.5 17.5 17.6 17.7 17.6 17.8 17.6 17.2 18.2 18.3 18.0 17.9 18.0 0.4 975 902
EA-19 16.9 16.8 16.9 17.1 17.1 17.3 17.0 16.7 17.5 17.3 16.9 16.8 16.9 0.0 686 434
Belgium 15.3 15.2 15.4 15.8 15.9 16.1 15.6 15.8 16.1 15.7 15.5 15.2 15.2 -0.3 26 27 518
Bulgaria 25.6 27.8 30.3 32.7 34.9 31.1 33.8 31.1 33.3 32.1 34.0 33.3 32.0 1.7 2 3 799
Czech Republic 17.4 17.2 19.4 19.3 18.0 17.6 19.6 20.5 20.5 20.4 20.7 21.4 22.0 2.6 13 11 602
Denmark 20.3 20.3 20.2 20.3 21.4 21.6 21.6 21.6 21.0 21.2 20.9 20.2 19.2 -1.0 20 24 985
Germany 16.5 16.3 16.4 16.4 16.5 18.1 18.2 19.0 19.0 18.9 18.6 18.4 18.3 1.9 23 203 081
Estonia 26.8 26.5 26.6 26.9 29.4 28.0 24.8 24.8 25.7 26.0 26.6 26.0 26.6 0.0 5 1 711
Ireland 24.1 23.4 23.7 24.5 23.7 23.6 24.0 21.6 21.6 20.3 20.6 20.0 20.4 -3.3 18 11 496
Greece 22.1 21.4 21.3 21.1 21.8 22.3 22.1 20.4 22.0 21.6 20.2 19.7 19.9 -1.5 19 12 676
Spain 16.8 17.6 17.8 18.0 17.5 16.3 15.5 13.0 17.3 17.0 17.2 18.2 18.5 0.7 22 64 688
France 16.5 16.5 16.7 16.7 16.5 16.5 16.2 16.0 16.1 15.8 15.4 15.0 15.1 -1.6 27 148 129
Croatia 32.6 32.8 32.6 33.0 32.6 32.0 32.0 30.8 32.0 32.2 34.2 34.6 34.0 1.3 1 5 368
Italy 15.0 14.3 14.4 14.7 15.0 14.4 13.9 13.2 14.7 14.5 13.7 13.5 13.8 -0.5 28 96 897
Cyprus 21.7 24.7 25.7 26.3 27.2 25.7 27.5 26.0 25.9 24.1 25.7 24.6 25.4 -0.2 7 1 512
Latvia 23.4 25.1 24.2 26.5 27.8 27.2 22.8 21.8 24.1 24.4 25.3 26.1 26.3 2.0 6 1 787
Lithuania 25.3 23.3 22.2 24.3 25.2 26.7 25.9 24.1 27.5 28.7 28.0 27.6 27.4 5.1 4 2 764
Luxembourg 14.6 15.0 16.2 16.4 15.8 16.6 16.7 17.3 17.1 17.9 18.4 19.1 19.2 3.1 21 3 586
Hungary 20.6 21.6 23.5 22.5 20.4 19.9 19.3 21.3 23.0 23.0 23.8 23.5 24.4 0.9 9 9 754
Malta 20.6 20.6 22.8 24.4 23.8 22.2 23.3 22.9 23.1 23.7 23.3 23.4 23.4 0.6 10 642
Netherlands 19.1 19.5 19.4 19.2 18.9 19.4 18.6 18.4 18.7 18.1 17.9 17.8 17.2 -2.2 25 42 708
Austria 18.6 18.2 18.3 18.7 18.3 18.2 18.1 18.8 18.8 18.5 18.5 18.1 17.9 -0.4 24 25 445
Poland 21.7 21.9 22.2 23.2 24.0 23.8 23.2 23.3 24.4 24.7 22.4 22.1 22.2 0.0 12 29 317
Portugal 23.9 24.2 25.2 26.6 26.4 25.7 25.4 22.8 24.7 25.0 26.2 23.6 24.8 -0.4 8 14 672

Romania 25.2 25.9 24.4 29.0 27.7 27.7 28.1 24.8 28.6 30.5 30.1 30.1 28.0 3.6 3 11 650
Slovenia 22.6 22.3 22.3 22.3 22.3 22.4 22.8 21.6 21.7 22.1 21.6 22.9 23.0 0.7 11 3 153
Slovakia 21.1 22.5 24.1 24.6 25.0 22.6 23.4 23.0 22.2 23.4 21.2 21.1 21.4 -2.7 14 5 021
Finland 18.3 19.4 19.6 19.9 20.0 19.6 19.6 20.5 20.4 20.9 21.1 21.3 21.1 1.4 16 18 948
Sweden 18.6 18.5 18.3 18.3 18.5 19.1 20.0 20.7 21.2 21.3 21.0 20.9 21.1 2.8 15 38 846
United Kingdom 18.9 19.4 19.1 18.3 17.8 17.9 16.8 16.2 18.2 20.0 20.4 20.5 20.8 1.8 17 154 146
Iceland 26.6 26.5 27.5 27.3 27.3 26.0 24.9 23.9 22.8 22.4 22.8 22.2 20.8 -6.7 1 039
Norway 19.6 19.4 18.6 18.1 18.1 19.1 17.1 18.6 18.5 18.0 18.1 19.2 19.9 1.2 29 182

Annex A: Tables
213
3
3
214

Table 7: Indirect taxes as % of GDP - Taxes and duties on imports excluding VAT

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.0 58 619
EA-19 0.5 0.5 0.5 0.5 0.5 0.4 0.4 0.4 0.5 0.5 0.5 0.5 0.5 0.0 48 595
Annex A: Tables
Belgium 0.6 0.7 0.6 0.7 0.6 0.7 0.6 0.6 0.6 0.6 0.6 0.6 0.6 -0.1 7 2 368
Bulgaria 1.2 1.4 1.5 1.8 1.8 0.3 0.3 0.2 0.1 0.1 0.2 0.2 0.2 -1.3 14 74
Czech Republic 1.3 1.2 1.1 1.0 1.0 1.2 1.0 1.3 1.5 1.8 1.8 1.8 1.4 0.4 4 2 226
Denmark 0.1 0.1 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.1 0.2 0.0 20 403
Germany 0.8 0.8 0.8 0.7 0.7 0.7 0.6 0.7 0.8 0.8 0.8 0.8 0.8 0.0 6 22 896
Estonia 3.3 3.1 3.8 3.8 3.6 3.8 3.5 5.1 4.4 4.5 4.6 4.4 4.4 0.7 1 881
Ireland 1.4 1.4 1.7 1.8 1.8 1.7 1.8 2.0 1.9 2.0 1.9 2.0 1.9 0.2 3 3 599
Greece 0.2 0.2 0.2 0.2 0.2 0.2 0.3 0.3 0.2 0.2 0.2 0.2 0.2 0.0 21 272
Spain 0.1 0.1 0.2 0.2 0.2 0.2 0.2 0.1 0.2 0.2 0.1 0.1 0.2 0.0 19 1 644
France 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 26 2 548
Croatia 1.0 0.8 0.6 0.6 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.4 0.2 -0.5 17 70
Italy 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 25 2 081
Cyprus 2.1 1.8 1.5 1.1 0.9 1.1 1.1 0.7 0.5 0.4 0.3 0.2 0.2 -1.3 12 36
Latvia 0.3 0.3 0.2 0.2 0.2 0.3 0.3 0.3 0.2 0.2 0.2 0.1 0.2 -0.1 18 37
Lithuania 0.5 0.5 0.5 0.3 0.2 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 -0.2 11 104
Luxembourg 4.3 4.4 4.6 4.3 4.0 3.7 3.7 3.6 3.4 3.4 3.4 3.0 3.1 -1.6 2 1 499
Hungary 1.1 1.1 0.3 0.2 0.2 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 -0.2 24 139
Malta 1.0 0.9 0.5 0.3 0.3 0.3 0.2 0.2 0.2 0.2 0.2 0.2 0.2 -0.3 13 14
Netherlands 1.6 1.5 1.5 1.4 1.6 1.5 1.5 1.3 1.5 1.4 1.4 1.3 1.3 -0.1 5 8 942
Austria 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 27 369
Poland 0.9 0.9 0.6 0.5 0.5 0.5 0.4 0.3 0.3 0.3 0.4 0.5 0.5 -0.1 9 2 258
Portugal 0.3 0.3 0.3 0.4 0.5 0.5 0.3 0.3 0.7 0.7 0.7 0.6 0.6 0.2 8 954
Romania 0.6 0.7 1.0 0.9 0.9 0.3 0.2 0.2 0.4 0.5 0.5 0.4 0.4 -0.6 10 565
Slovenia 0.9 0.9 0.4 0.2 0.2 0.3 0.2 0.2 0.2 0.2 0.2 0.2 0.1 -0.3 23 53
Slovakia 1.4 1.3 0.6 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 -0.4 15 127
Finland 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 28 170
Sweden 0.1 0.1 0.1 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.1 0.1 0.1 0.0 22 633
United Kingdom 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.0 16 3 658
Iceland 0.3 0.3 0.3 0.3 0.4 0.4 0.4 0.3 0.4 0.4 0.4 0.3 0.3 0.0 39
Norway 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 355


Table 8: Indirect taxes as % of total taxation - Taxes and duties on imports excluding VAT

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 1.2 1.1 1.1 1.1 1.1 1.0 1.0 1.0 1.1 1.2 1.1 1.1 1.1 0.0 58 619
EA-19 1.3 1.2 1.2 1.2 1.2 1.2 1.1 1.1 1.3 1.3 1.2 1.2 1.2 0.0 48 595
Belgium 1.4 1.5 1.5 1.5 1.5 1.5 1.5 1.4 1.4 1.3 1.3 1.3 1.3 -0.2 10 2 368
Bulgaria 4.3 4.4 4.7 5.8 6.2 0.9 0.9 0.7 0.5 0.6 0.6 0.6 0.6 -4.1 12 74
Czech Republic 3.8 3.6 3.1 3.0 3.1 3.4 3.1 3.9 4.5 5.2 5.2 5.0 4.2 1.1 4 2 226
Denmark 0.3 0.3 0.3 0.4 0.4 0.4 0.4 0.3 0.4 0.4 0.3 0.3 0.3 0.0 24 403
Germany 2.1 2.1 2.1 2.0 2.0 1.7 1.7 1.8 2.1 2.3 2.1 2.1 2.1 0.0 6 22 896
Estonia 10.5 10.1 12.0 12.8 11.7 12.1 11.0 14.6 13.2 14.2 14.5 13.9 13.7 1.6 1 881
Ireland 5.2 5.0 5.9 5.9 5.6 5.6 6.2 7.2 7.0 7.2 6.8 6.8 6.4 0.5 3 3 599
Greece 0.5 0.5 0.6 0.5 0.6 0.6 0.9 0.8 0.7 0.7 0.5 0.5 0.4 -0.1 20 272
Spain 0.4 0.4 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.4 0.5 0.0 18 1 644
France 0.2 0.2 0.2 0.3 0.2 0.2 0.2 0.2 0.3 0.3 0.3 0.3 0.3 0.0 26 2 548
Croatia 2.6 2.1 1.7 1.6 1.5 1.4 1.5 1.4 1.4 1.5 1.5 1.0 0.4 -1.3 19 70
Italy 0.3 0.3 0.3 0.3 0.4 0.4 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.0 25 2 081
Cyprus 7.6 6.2 4.9 3.4 2.9 3.1 3.0 2.3 1.7 1.3 1.0 0.7 0.6 -4.3 13 36
Latvia 0.9 1.0 0.8 0.8 0.7 1.1 1.0 0.9 0.8 0.6 0.5 0.5 0.6 -0.3 14 37
Lithuania 1.7 1.8 1.6 0.9 0.8 0.9 0.8 0.8 1.0 1.0 1.0 1.0 1.0 -0.5 11 104
Luxembourg 11.3 11.4 12.5 11.3 10.9 10.1 9.9 9.3 9.0 9.0 8.7 8.0 8.0 -4.5 2 1 499
Hungary 2.8 2.9 0.8 0.5 0.4 0.4 0.4 0.4 0.4 0.4 0.3 0.3 0.3 -0.5 22 139
Malta 3.4 3.0 1.5 1.0 0.9 0.8 0.8 0.6 0.6 0.5 0.7 0.5 0.5 -1.0 16 14
Netherlands 4.4 4.3 4.2 3.9 4.5 4.2 4.0 3.6 4.3 4.0 3.8 3.6 3.6 -0.6 5 8 942
Austria 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.2 0.3 -0.1 27 369
Poland 2.7 2.8 2.0 1.6 1.4 1.3 1.2 1.1 1.1 1.1 1.2 1.4 1.7 -0.3 7 2 258
Portugal 0.9 0.9 1.0 1.2 1.7 1.4 1.1 0.9 2.3 2.3 2.1 1.7 1.6 0.6 8 954

Romania 2.3 2.5 3.7 3.3 3.3 1.0 0.8 0.7 1.4 1.7 1.7 1.4 1.4 -2.4 9 565
Slovenia 2.3 2.3 1.1 0.4 0.5 0.7 0.6 0.5 0.6 0.6 0.5 0.5 0.4 -0.7 21 53
Slovakia 4.1 4.1 1.8 0.5 0.6 0.8 0.8 0.6 0.8 0.8 0.6 0.5 0.5 -1.3 15 127
Finland 0.2 0.2 0.2 0.2 0.2 0.3 0.3 0.2 0.2 0.2 0.2 0.2 0.2 0.0 28 170
Sweden 0.3 0.3 0.3 0.3 0.3 0.4 0.4 0.3 0.4 0.4 0.3 0.3 0.3 0.0 23 633
United Kingdom 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.6 0.5 0.5 0.5 0.5 0.0 17 3 658
Iceland 0.9 0.9 0.9 0.8 1.0 1.0 1.1 1.0 1.1 1.2 1.2 0.9 0.8 -0.1 39
Norway 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.0 355

Annex A: Tables
215
3
3
216

Table 9: Indirect taxes as % of GDP - Taxes on products, except VAT and import duties

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 4.0 4.0 4.0 4.0 4.0 3.9 3.7 3.7 3.7 3.7 3.7 3.7 3.8 -0.3 523 688
EA-19 3.8 3.9 3.9 3.9 3.9 3.8 3.5 3.5 3.5 3.5 3.5 3.6 3.6 -0.3 365 230
Annex A: Tables
Belgium 3.7 3.8 3.9 3.9 3.9 3.8 3.7 3.6 3.7 3.6 3.6 3.6 3.6 -0.3 17 14 333
Bulgaria 3.3 3.8 4.1 3.7 3.9 5.6 5.8 5.3 5.0 5.0 5.1 5.2 4.9 0.8 7 2 112
Czech Republic 2.4 2.6 2.7 2.9 2.9 3.1 2.7 2.7 2.7 2.9 3.2 3.2 2.7 0.0 23 4 216
Denmark 6.0 5.9 6.0 5.9 5.7 5.6 5.0 4.6 4.7 4.7 4.7 4.8 4.6 -1.4 9 12 001
Germany 3.1 3.2 3.1 3.0 3.0 2.9 2.8 2.8 2.6 2.6 2.5 2.5 2.5 -0.6 24 73 253
Estonia 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.1 0.2 0.3 0.2 0.2 0.2 0.0 28 30
Ireland 2.9 3.1 3.0 3.1 3.5 3.2 2.2 1.6 1.8 1.6 1.6 1.7 1.8 -1.2 26 3 345
Greece 4.9 4.8 4.5 4.5 4.8 4.8 4.5 4.3 4.6 5.0 4.9 5.2 5.2 0.7 3 9 280
Spain 4.3 4.5 4.7 4.8 4.9 4.5 3.6 3.4 3.4 3.2 3.1 3.3 3.3 -1.4 18 34 408
France 4.0 4.0 4.0 3.9 3.9 3.7 3.6 3.7 3.8 4.0 4.1 4.1 4.2 0.2 11 89 580
Croatia 5.6 5.6 5.4 5.2 5.2 5.0 4.8 4.5 4.9 4.6 4.5 5.0 5.2 -0.2 4 2 223
Italy 4.8 4.7 4.9 4.9 5.1 4.9 4.7 5.0 4.9 5.1 5.4 5.4 5.6 0.7 2 90 507
Cyprus 2.8 3.7 4.3 4.2 4.1 4.3 3.8 3.5 3.7 3.7 3.5 3.8 4.1 -0.2 12 706
Latvia 3.4 3.6 3.9 4.0 3.8 3.3 3.5 4.0 3.9 3.7 3.6 3.6 3.7 -0.2 16 872
Lithuania 3.9 3.9 3.7 3.4 3.0 3.0 3.1 3.6 3.3 3.1 3.0 3.0 3.1 -0.6 20 1 116
Luxembourg 1.0 1.0 1.1 1.1 1.1 1.3 1.0 0.8 0.8 0.8 0.8 0.8 0.9 -0.2 27 439
Hungary 5.5 5.9 6.4 6.4 6.8 7.1 7.1 7.1 7.3 7.3 7.6 7.6 7.3 0.9 1 7 588
Malta 4.9 4.9 5.8 5.8 6.1 6.3 5.8 5.4 5.1 5.3 5.0 4.8 5.1 -0.7 6 415
Netherlands 2.6 2.6 2.8 3.0 2.8 2.7 2.6 2.5 2.2 2.2 2.0 2.2 2.3 -0.5 25 15 317
Austria 3.7 3.8 3.8 3.6 3.5 3.4 3.4 3.4 3.4 3.4 3.4 3.3 3.3 -0.5 19 10 879
Poland 3.9 4.0 4.3 4.4 4.3 4.4 4.8 3.9 4.3 4.2 4.0 4.0 3.7 -0.5 14 15 392
Portugal 5.2 5.2 5.2 5.2 5.2 5.0 4.7 4.6 4.1 3.9 3.8 3.6 3.7 -1.4 15 6 488
Romania 3.2 3.7 3.5 3.4 3.4 3.7 3.2 3.5 3.4 3.4 3.8 3.6 3.9 0.3 13 5 835
Slovenia 3.8 3.7 4.0 4.0 4.0 4.0 4.0 4.6 4.8 4.7 5.1 5.2 5.2 1.2 5 1 925
Slovakia 2.2 2.4 3.2 3.8 3.0 3.6 2.8 3.0 3.1 3.0 2.9 2.9 2.9 -0.3 21 2 196
Finland 5.1 5.2 4.9 4.9 4.7 4.4 4.2 4.4 4.5 4.9 5.0 4.9 4.9 0.0 8 10 141
Sweden 3.5 3.5 3.4 3.4 3.2 3.2 3.1 3.3 3.2 3.0 3.0 2.9 2.8 -0.6 22 11 874
United Kingdom 4.7 4.5 4.5 4.3 4.3 4.4 4.0 4.1 4.2 4.2 4.2 4.2 4.3 -0.2 10 97 218
Iceland 3.4 3.8 4.0 4.6 4.4 4.2 3.1 2.8 3.2 3.2 3.3 3.3 3.2 -0.9 406
Norway 3.8 3.8 3.6 3.4 3.3 3.3 3.0 3.2 3.2 3.1 2.9 2.9 2.8 -0.8 10 727


Table 10: Indirect taxes as % of total taxation - Taxes on products, except VAT and import duties

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 10.6 10.6 10.8 10.6 10.5 10.3 9.7 9.8 9.8 9.7 9.6 9.6 9.7 -1.1 523 688
EA-19 9.9 10.1 10.3 10.2 10.1 9.7 9.2 9.3 9.2 9.2 9.0 9.0 9.0 -1.3 365 230
Belgium 8.5 8.7 8.9 9.1 8.9 8.9 8.4 8.4 8.6 8.3 8.0 7.9 7.9 -1.0 21 14 333
Bulgaria 12.0 12.4 13.0 12.3 13.2 17.8 18.9 19.4 19.1 19.7 19.2 18.6 17.8 4.8 2 2 112
Czech Republic 7.2 7.8 7.9 8.4 8.6 9.0 8.0 8.5 8.3 8.6 9.2 9.3 8.0 0.1 20 4 216
Denmark 13.3 12.9 12.8 12.4 12.2 12.1 11.1 10.3 10.5 10.3 10.2 10.2 9.2 -3.6 18 12 001
Germany 8.2 8.5 8.3 8.1 7.9 7.7 7.4 7.4 7.0 6.9 6.7 6.7 6.6 -1.7 23 73 253
Estonia 0.5 0.5 0.5 0.7 0.7 0.7 0.7 0.4 0.6 0.8 0.6 0.5 0.5 -0.1 28 30
Ireland 10.5 10.7 10.1 10.4 11.1 10.3 7.6 5.7 6.5 5.7 5.5 5.9 5.9 -4.1 26 3 345
Greece 14.8 15.1 14.8 14.2 15.4 15.1 14.3 14.0 14.4 14.8 13.7 14.6 14.5 -0.2 4 9 280
Spain 12.9 13.6 13.8 13.7 13.6 12.4 11.2 11.5 11.0 10.2 9.6 9.9 9.8 -3.9 16 34 408
France 9.6 9.4 9.4 9.2 9.1 8.8 8.6 8.7 9.0 9.2 9.2 9.1 9.2 -0.3 19 89 580
Croatia 15.0 15.1 14.8 14.3 14.0 13.5 13.0 12.5 13.7 13.1 12.7 13.6 14.1 -0.7 5 2 223
Italy 12.0 11.8 12.6 12.5 12.6 11.9 11.4 12.0 11.9 12.4 12.6 12.6 12.9 0.3 9 90 507
Cyprus 9.9 12.8 14.4 13.4 12.7 11.9 10.9 10.8 11.5 11.6 11.2 11.9 11.9 -2.6 11 706
Latvia 12.2 13.0 14.0 14.4 13.3 11.9 12.5 14.6 13.9 13.5 12.7 12.6 12.8 -1.2 10 872
Lithuania 13.4 13.5 12.7 11.7 10.0 9.9 10.3 11.9 11.7 11.5 10.9 11.0 11.0 -1.6 14 1 116
Luxembourg 2.7 2.6 2.9 2.9 3.0 3.4 2.6 2.0 2.0 2.2 2.1 2.1 2.4 -0.5 27 439
Hungary 14.8 15.7 17.3 17.5 18.5 17.9 17.9 18.1 19.6 19.8 19.8 19.8 19.0 1.7 1 7 588
Malta 16.7 16.6 19.2 18.5 19.0 19.3 18.1 16.5 16.4 16.8 15.7 14.7 15.1 -4.1 3 415
Netherlands 7.2 7.4 7.9 8.5 7.6 7.4 7.2 7.1 6.2 6.1 5.5 6.1 6.2 -1.8 25 15 317
Austria 8.6 8.9 9.0 8.7 8.6 8.4 8.1 8.2 8.2 8.3 8.2 7.8 7.7 -1.3 22 10 879
Poland 11.9 12.3 13.3 13.2 12.6 12.8 13.8 12.5 13.8 13.1 12.5 12.4 11.7 -1.6 12 15 392
Portugal 16.8 16.7 17.2 16.8 16.6 15.6 14.7 15.3 13.5 12.2 11.8 10.7 10.9 -6.2 15 6 488

Romania 11.6 13.6 13.0 12.2 11.8 12.6 11.7 13.3 13.1 12.3 13.7 13.2 14.0 1.0 7 5 835
Slovenia 10.2 10.0 10.6 10.6 10.5 10.8 10.9 12.7 13.0 12.9 13.9 14.1 14.1 3.5 6 1 925
Slovakia 6.7 7.3 10.0 12.0 10.2 12.4 9.8 10.3 11.0 10.6 10.4 9.7 9.4 -0.6 17 2 196
Finland 11.8 12.3 11.8 11.5 11.2 10.6 10.3 10.8 11.1 11.6 11.7 11.3 11.3 -0.5 13 10 141
Sweden 7.8 7.7 7.4 7.2 7.0 7.0 7.1 7.5 7.3 7.0 7.0 6.8 6.4 -1.0 24 11 874
United Kingdom 13.9 13.3 13.2 12.5 12.4 12.6 11.1 12.4 12.5 12.3 12.5 12.8 13.1 -0.1 8 97 218
Iceland 10.0 10.6 11.0 11.7 10.8 10.7 8.8 8.7 9.5 9.4 9.5 9.0 8.1 -2.9 406
Norway 9.1 9.1 8.6 8.0 7.7 7.9 7.2 7.8 7.7 7.3 7.0 7.2 7.3 -1.3 10 727

Annex A: Tables
217
3
3
218

Table 11: Indirect taxes as % of GDP - Other taxes on production

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 2.2 2.1 2.1 2.1 2.1 2.1 2.1 2.2 2.1 2.2 2.4 2.4 2.4 0.3 339 999
EA-19 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.1 2.0 2.1 2.3 2.3 2.4 0.4 243 498
Annex A: Tables
Belgium 1.8 1.9 1.9 1.8 1.8 1.7 1.8 1.9 1.9 2.0 2.3 2.2 2.2 0.3 7 8 851
Bulgaria 0.6 0.7 0.7 0.7 0.6 0.4 0.5 0.5 0.5 0.5 0.5 0.5 0.5 -0.2 25 235
Czech Republic 0.6 0.5 0.5 0.4 0.4 0.4 0.4 0.4 0.5 0.6 0.6 0.5 0.5 0.0 27 749
Denmark 1.8 1.8 1.8 1.7 1.7 1.8 1.9 2.0 2.0 2.1 2.1 2.3 2.3 0.5 6 5 916
Germany 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.7 0.7 0.7 0.7 0.0 23 19 231
Estonia 0.8 0.8 0.7 0.7 0.8 0.8 0.8 0.8 0.7 0.7 0.7 0.7 0.8 0.1 22 158
Ireland 0.9 1.3 1.0 0.8 1.0 1.1 1.2 1.2 1.2 1.2 1.3 1.4 1.6 0.5 14 2 938
Greece 0.6 0.6 0.6 0.6 0.6 0.6 0.9 1.0 0.8 1.1 1.4 1.8 3.2 2.7 5 5 709
Spain 1.1 1.0 1.1 1.1 1.1 1.1 1.1 1.3 1.4 1.4 1.8 1.8 1.9 0.9 9 20 083
France 4.0 4.0 4.0 4.1 4.1 4.1 4.2 4.5 4.1 4.2 4.4 4.5 4.6 0.6 2 98 650
Croatia 0.8 0.8 0.9 0.8 0.8 0.8 0.9 0.9 0.9 1.0 1.0 1.0 1.0 0.2 20 442
Italy 3.4 3.3 3.2 3.3 3.5 3.5 3.1 2.9 2.9 2.9 3.8 3.6 3.7 0.5 3 59 954
Cyprus 1.1 1.7 1.8 1.8 2.1 2.7 2.3 1.9 2.0 2.0 2.1 2.1 2.1 0.2 8 362
Latvia 1.0 1.1 0.9 0.8 0.7 0.7 0.6 0.7 0.9 1.0 1.1 1.1 1.2 0.3 18 292
Lithuania 0.7 0.6 0.7 0.6 0.7 0.6 0.6 0.7 0.6 0.6 0.6 0.6 0.6 -0.1 24 223
Luxembourg 1.7 1.5 1.7 1.9 2.1 2.1 1.6 1.6 1.7 1.6 1.6 1.7 1.8 0.1 11 864
Hungary 0.5 0.5 0.6 0.7 0.7 0.8 0.8 0.9 1.6 1.6 1.8 1.9 1.9 1.2 10 1 956
Malta 0.4 0.4 0.4 0.6 0.5 0.5 0.5 0.5 0.6 0.5 0.5 0.4 0.5 0.1 26 41
Netherlands 1.0 1.0 1.0 1.0 0.9 0.9 0.9 1.1 1.1 1.1 1.1 1.2 1.6 0.6 13 10 478
Austria 3.2 3.2 3.0 3.0 2.9 2.9 3.0 3.2 3.1 3.3 3.3 3.4 3.4 0.4 4 11 271
Poland 1.6 1.6 1.6 1.4 1.5 1.4 1.5 1.5 1.5 1.5 1.5 1.4 1.5 -0.1 16 6 076
Portugal 1.1 1.5 0.8 0.8 0.9 0.9 1.0 1.1 1.0 1.2 1.2 1.5 1.5 0.7 15 2 625
Romania 0.6 0.6 0.5 0.5 0.6 0.6 0.5 0.6 0.6 0.6 0.6 0.6 0.9 0.4 21 1 313
Slovenia 2.5 2.7 2.8 2.8 2.4 2.1 1.6 1.0 1.1 1.1 1.3 1.4 1.4 -1.4 17 505
Slovakia 1.0 0.9 0.9 1.0 0.8 0.8 0.8 0.8 0.8 0.8 1.0 1.1 1.1 0.2 19 828
Finland 0.2 0.2 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.2 0.2 0.1 28 436
Sweden 11.1 10.9 10.6 10.6 10.3 10.3 10.4 10.2 9.9 9.9 10.2 10.3 10.2 -0.4 1 43 805
United Kingdom 1.6 1.5 1.5 1.5 1.5 1.4 1.5 1.6 1.8 1.6 1.6 1.6 1.6 0.1 12 36 008
Iceland 2.6 2.7 2.8 2.8 3.1 3.1 2.8 2.5 2.4 2.3 2.5 2.7 4.2 1.5 545
Norway 0.9 0.9 0.9 0.8 0.8 0.8 0.9 0.8 0.8 0.7 0.7 0.7 0.8 -0.1 2 941


Table 12: Indirect taxes as % of total taxation - Other taxes on production

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 5.7 5.7 5.6 5.6 5.5 5.5 5.5 5.8 5.7 5.8 6.2 6.2 6.3 0.7 339 999
EA-19 5.3 5.3 5.2 5.3 5.3 5.3 5.2 5.5 5.3 5.4 5.9 5.8 6.0 0.8 243 498
Belgium 4.2 4.4 4.3 4.1 4.2 4.0 4.2 4.5 4.5 4.6 5.2 4.8 4.9 0.6 10 8 851
Bulgaria 2.2 2.2 2.2 2.3 1.9 1.4 1.7 1.9 2.0 2.0 1.9 1.8 2.0 -0.2 24 235
Czech Republic 1.8 1.5 1.5 1.3 1.2 1.2 1.2 1.2 1.5 1.7 1.6 1.4 1.4 -0.1 27 749
Denmark 3.9 3.9 3.8 3.6 3.7 3.9 4.2 4.5 4.5 4.6 4.6 4.8 4.6 0.8 14 5 916
Germany 1.6 1.6 1.7 1.7 1.6 1.6 1.5 1.7 1.6 1.8 1.8 1.7 1.7 0.1 25 19 231
Estonia 2.7 2.5 2.3 2.4 2.5 2.6 2.5 2.2 2.2 2.3 2.3 2.3 2.5 0.1 22 158
Ireland 3.3 4.4 3.5 2.7 3.3 3.4 4.0 4.3 4.3 4.3 4.5 4.9 5.2 1.8 8 2 938
Greece 1.7 1.8 1.8 1.8 2.1 1.9 2.7 3.3 2.5 3.4 4.0 5.2 8.9 7.1 3 5 709
Spain 3.4 3.2 3.1 3.1 3.1 3.0 3.4 4.2 4.3 4.6 5.5 5.6 5.7 2.7 7 20 083
France 9.4 9.4 9.6 9.7 9.5 9.7 9.8 10.8 9.7 9.8 9.9 10.0 10.1 0.5 2 98 650
Croatia 2.2 2.2 2.4 2.2 2.2 2.3 2.4 2.5 2.6 2.7 2.7 2.7 2.8 0.4 21 442
Italy 8.6 8.4 8.1 8.6 8.6 8.5 7.6 7.0 7.0 7.1 8.8 8.2 8.6 0.4 4 59 954
Cyprus 3.8 5.9 6.2 5.6 6.6 7.5 6.6 6.0 6.2 6.2 6.5 6.5 6.1 -0.1 6 362
Latvia 3.7 3.9 3.4 3.0 2.5 2.4 2.1 2.7 3.4 3.8 3.8 3.9 4.3 0.9 16 292
Lithuania 2.3 2.1 2.5 2.2 2.2 2.1 1.8 2.2 2.3 2.2 2.2 2.1 2.2 -0.2 23 223
Luxembourg 4.4 4.1 4.5 5.0 5.7 5.6 4.4 4.0 4.5 4.1 4.1 4.3 4.6 0.1 12 864
Hungary 1.3 1.4 1.7 1.8 1.8 2.1 2.1 2.4 4.2 4.4 4.7 5.1 4.9 3.2 9 1 956
Malta 1.3 1.5 1.3 1.8 1.7 1.5 1.5 1.7 1.9 1.5 1.5 1.4 1.5 0.2 26 41
Netherlands 2.7 2.7 2.7 2.8 2.6 2.5 2.6 3.0 3.0 3.0 3.1 3.4 4.2 1.5 17 10 478
Austria 7.4 7.5 7.2 7.2 7.2 7.1 7.2 7.7 7.7 7.9 8.0 7.9 7.9 0.7 5 11 271
Poland 4.9 4.8 4.8 4.3 4.5 4.1 4.4 4.7 4.7 4.6 4.6 4.4 4.6 -0.2 13 6 076
Portugal 3.4 4.7 2.7 2.7 2.8 2.9 3.1 3.5 3.3 3.7 3.8 4.4 4.4 1.7 15 2 625

Romania 2.2 2.2 1.7 1.8 2.0 1.9 2.0 2.2 2.1 2.0 2.0 2.1 3.2 1.4 20 1 313
Slovenia 6.7 7.3 7.4 7.5 6.5 5.6 4.3 2.8 3.0 3.1 3.4 3.7 3.7 -3.7 18 505
Slovakia 3.0 2.9 2.9 3.1 2.8 2.7 2.6 2.8 2.8 2.7 3.5 3.5 3.5 0.7 19 828
Finland 0.5 0.5 0.3 0.2 0.2 0.2 0.2 0.3 0.3 0.3 0.2 0.4 0.5 0.2 28 436
Sweden 24.5 24.0 23.2 22.8 22.4 22.8 23.7 23.2 22.8 23.3 24.1 24.0 23.8 0.6 1 43 805
United Kingdom 4.9 4.6 4.4 4.3 4.2 4.2 4.2 4.9 5.3 4.6 4.9 4.9 4.9 0.5 11 36 008
Iceland 7.6 7.6 7.6 7.1 7.7 8.1 7.8 7.7 7.3 6.8 7.2 7.4 10.9 3.3 545
Norway 2.2 2.2 2.1 1.9 2.0 1.9 2.1 2.0 1.9 1.8 1.7 1.8 2.0 -0.1 2 941

Annex A: Tables
219
3
3
220

Table 13: Direct taxes as % of GDP - Total

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 12.6 12.5 12.5 12.8 13.3 13.5 13.4 12.5 12.3 12.5 12.9 13.1 13.1 0.6 1 827 608
EA-19 11.8 11.6 11.5 11.7 12.3 12.6 12.5 11.8 11.6 12.0 12.5 12.8 12.8 1.2 1 289 252
Annex A: Tables
Belgium 17.2 16.7 17.0 16.9 16.9 16.6 16.9 15.7 16.1 16.6 17.1 17.8 17.7 0.8 3 71 105
Bulgaria 6.2 6.1 5.8 4.8 5.0 7.7 6.3 5.5 5.1 4.9 4.9 5.4 5.5 -0.3 27 2 359
Czech Republic 8.4 8.8 8.8 8.5 8.4 8.6 7.6 6.9 6.6 6.8 6.8 7.0 7.2 -1.5 20 11 193
Denmark 28.2 28.6 29.2 30.5 29.0 28.8 28.2 28.7 28.9 28.9 29.6 30.7 33.6 4.4 1 87 556
Germany 10.6 10.6 10.4 10.7 11.5 11.9 12.2 11.3 10.8 11.2 11.7 12.0 12.0 1.6 12 351 073
Estonia 7.5 8.1 7.9 6.9 7.0 7.4 7.7 7.4 6.6 6.3 6.6 7.1 7.4 -0.5 19 1 479
Ireland 12.2 12.6 13.0 13.0 13.8 13.4 12.4 12.0 11.9 12.1 12.9 12.9 13.4 0.3 10 25 294
Greece 9.1 8.3 8.2 9.2 8.4 8.4 8.4 8.8 8.4 9.3 10.9 10.6 9.8 1.6 17 17 379
Spain 10.7 10.2 10.6 11.3 12.1 13.2 10.9 9.8 9.7 9.9 10.6 10.7 10.7 0.0 15 111 089
France 11.5 11.2 11.4 11.7 12.1 12.0 12.1 10.9 11.4 12.1 12.8 13.2 13.1 1.7 11 280 241
Croatia 6.0 5.9 5.9 6.1 6.8 7.3 7.1 7.1 6.4 6.2 6.1 6.3 6.1 0.2 26 2 633
Italy 13.6 14.1 13.4 12.9 13.8 14.5 14.7 14.9 14.3 14.3 14.9 15.3 14.8 1.5 5 239 148
Cyprus 9.8 8.2 7.4 8.6 9.3 12.0 11.2 9.7 9.5 10.2 9.8 10.3 10.2 2.8 16 1 775
Latvia 7.6 7.2 7.6 7.5 7.9 8.3 9.1 7.0 7.4 7.3 7.7 7.7 7.8 0.2 18 1 837
Lithuania 7.4 7.9 8.7 8.9 9.6 9.1 9.2 5.9 4.6 4.4 4.8 5.0 5.1 -3.6 28 1 845
Luxembourg 14.9 14.8 13.0 14.0 13.4 13.4 14.1 14.7 14.6 14.3 14.6 14.3 14.1 1.0 7 6 887
Hungary 10.0 9.4 8.9 8.9 9.2 10.2 10.4 9.7 7.9 6.3 6.8 6.6 6.7 -2.2 24 6 968
Malta 10.8 11.1 10.5 11.2 11.6 12.9 12.4 13.2 12.5 12.5 13.2 13.8 14.4 3.9 6 1 167
Netherlands 11.1 10.3 10.1 11.0 11.1 11.4 11.1 11.3 11.4 10.9 10.4 10.4 10.9 0.9 13 72 507
Austria 13.7 13.5 13.3 12.8 12.7 13.2 13.8 12.5 12.5 12.6 13.0 13.5 13.8 0.5 9 45 376
Poland 6.6 6.3 6.3 6.9 7.4 8.3 8.4 7.2 6.7 6.7 7.0 6.8 7.0 0.6 22 28 606
Portugal 8.9 8.3 8.2 8.0 8.3 9.2 9.3 8.6 8.5 9.5 9.1 11.4 10.9 2.8 14 18 974
Romania 5.7 5.9 6.4 5.3 6.0 6.7 6.6 6.2 5.7 6.0 5.8 5.9 6.2 -0.2 25 9 310
Slovenia 7.7 7.8 8.1 8.6 9.0 9.0 8.8 8.1 8.1 7.9 7.6 7.1 7.2 -0.9 21 2 687
Slovakia 7.0 7.0 6.4 6.3 6.4 6.4 6.7 5.9 5.7 5.8 5.8 6.4 6.8 0.4 23 5 120
Finland 18.5 17.3 17.3 17.2 17.1 17.3 17.1 15.8 15.7 16.1 15.9 16.5 16.7 -0.6 4 34 270
Sweden 18.6 19.2 19.8 21.0 21.1 20.1 18.7 18.5 18.2 17.6 17.4 17.8 17.9 -2.0 2 76 956
United Kingdom 15.1 14.8 15.1 15.7 16.4 16.2 17.9 15.5 15.2 15.2 14.4 14.3 13.9 -1.2 8 312 775
Iceland 16.1 16.4 16.5 17.9 18.4 18.3 17.6 15.9 15.9 16.8 17.3 18.1 19.4 3.0 2 496
Norway 19.4 19.2 20.6 21.9 22.3 21.2 21.8 19.8 20.7 21.4 20.9 19.1 17.6 -3.1 66 311


Table 14: Direct taxes as % of total taxation - Total

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 33.7 33.2 33.3 33.8 34.8 35.3 35.4 33.5 33.1 33.3 33.6 33.9 33.8 0.5 1 827 608
EA-19 30.8 30.4 30.3 30.7 31.7 32.5 32.5 31.0 30.7 31.1 31.6 32.0 31.7 1.4 1 289 252
Belgium 39.1 38.4 38.9 39.0 39.0 38.6 38.8 36.7 37.3 37.9 38.1 39.1 39.2 0.2 6 71 105
Bulgaria 22.3 19.9 18.3 15.7 16.9 24.5 20.6 20.3 19.5 19.1 18.6 19.2 19.9 1.6 24 2 359
Czech Republic 25.2 26.0 25.4 24.8 24.9 25.1 23.1 21.5 20.4 20.3 19.9 20.2 21.2 -4.2 23 11 193
Denmark 62.2 62.7 62.9 63.5 62.5 62.1 62.9 63.5 63.8 63.7 64.2 65.3 67.4 4.5 1 87 556
Germany 28.3 28.0 28.1 28.9 30.7 31.7 32.3 29.9 29.4 30.2 31.0 31.5 31.6 3.5 13 351 073
Estonia 24.2 26.1 25.4 23.2 22.9 23.5 24.6 21.2 19.8 19.9 20.8 22.7 23.0 -2.4 19 1 479
Ireland 43.7 43.7 44.0 43.6 44.0 43.6 42.8 42.7 42.6 43.8 45.5 44.8 44.9 0.9 2 25 294
Greece 27.4 26.2 27.0 28.8 27.1 26.4 26.3 28.5 26.1 27.8 30.7 29.8 27.2 0.2 17 17 379
Spain 32.1 30.8 31.2 32.1 33.6 36.4 33.8 33.0 31.0 31.7 32.8 32.4 31.8 0.6 12 111 089
France 27.4 26.7 27.1 27.3 28.1 28.2 28.6 26.0 27.1 27.9 28.7 29.2 28.7 1.6 16 280 241
Croatia 15.9 16.0 16.2 16.9 18.5 19.7 19.3 19.6 17.6 17.6 17.0 17.3 16.7 0.5 28 2 633
Italy 34.5 35.5 34.1 33.2 34.4 35.1 35.7 35.8 34.6 34.4 34.5 35.2 34.2 0.0 9 239 148
Cyprus 34.8 28.3 24.9 27.4 28.7 32.9 31.9 30.2 29.5 31.8 31.0 32.5 29.8 4.9 14 1 775
Latvia 27.4 26.3 27.5 26.9 27.6 29.5 32.8 25.9 26.7 26.4 27.1 27.2 27.0 -0.5 18 1 837
Lithuania 25.6 27.5 29.9 30.6 31.7 30.2 30.2 19.7 16.3 16.0 17.9 18.4 18.3 -11.6 26 1 845
Luxembourg 39.2 38.7 35.2 36.5 36.8 36.7 38.0 37.6 38.5 37.8 37.6 37.6 36.9 1.7 8 6 887
Hungary 26.6 25.2 24.0 24.2 25.3 25.7 26.2 24.8 21.1 17.2 17.7 17.4 17.4 -6.6 27 6 968
Malta 36.7 37.8 35.1 35.5 36.3 39.2 38.5 40.6 39.9 39.3 41.0 42.5 42.5 7.4 3 1 167
Netherlands 31.3 29.3 28.6 31.2 30.5 31.6 30.6 31.8 31.5 30.4 28.8 28.4 29.2 0.6 15 72 507
Austria 32.0 31.8 31.6 31.0 31.3 32.4 33.1 30.4 30.6 30.7 31.0 31.7 32.0 0.4 11 45 376
Poland 20.0 19.4 19.7 20.9 21.9 23.9 24.6 23.0 21.4 21.3 21.8 21.3 21.7 2.0 22 28 606
Portugal 28.6 26.5 27.1 26.0 26.6 28.8 29.3 28.8 28.0 29.3 28.8 33.5 32.0 5.0 10 18 974

Romania 20.5 21.6 23.4 19.1 21.0 23.0 23.9 23.5 21.9 21.5 20.8 21.5 22.4 -1.1 20 9 310
Slovenia 20.7 20.9 21.6 22.6 23.8 24.4 24.0 22.3 21.7 21.4 20.4 19.2 19.6 -2.0 25 2 687
Slovakia 21.2 21.5 20.3 20.0 21.8 22.1 23.3 20.4 20.2 20.2 20.7 21.2 21.9 1.6 21 5 120
Finland 42.8 40.9 41.3 40.9 40.5 41.6 41.6 38.5 38.4 38.2 37.2 37.9 38.1 -3.3 7 34 270
Sweden 41.2 42.1 43.5 45.0 45.9 44.8 42.6 42.0 42.0 41.5 41.0 41.4 41.8 -1.7 5 76 956
United Kingdom 44.8 44.1 44.2 45.8 46.9 46.7 49.4 46.6 44.8 44.1 42.9 42.8 42.3 -2.0 4 312 775
Iceland 46.9 46.0 44.9 45.2 45.3 46.8 49.8 49.6 47.5 48.8 49.0 50.2 49.9 5.0 2 496
Norway 46.0 46.1 48.8 51.3 52.1 50.2 52.6 48.1 49.3 50.8 50.4 47.8 45.1 -3.7 66 311

Annex A: Tables
221
3
3
222

Table 15: Direct taxes as % of GDP - Personal income taxes

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 9.1 8.9 8.7 8.8 9.0 9.1 9.2 9.1 8.9 8.9 9.2 9.4 9.4 0.7 1 318 296
EA-19 8.5 8.3 8.1 8.1 8.3 8.5 8.8 8.7 8.5 8.6 9.0 9.2 9.3 1.2 937 340
Annex A: Tables
Belgium 12.9 12.6 12.4 12.4 11.9 11.8 12.2 12.0 12.1 12.3 12.5 13.0 12.8 0.4 4 51 455
Bulgaria 3.1 3.1 3.0 2.6 2.5 3.0 2.7 2.8 2.9 2.7 2.9 2.9 3.1 0.1 26 1 318
Czech Republic 4.3 4.5 4.5 4.2 3.9 4.1 3.5 3.5 3.3 3.5 3.6 3.7 3.8 -0.7 23 5 848
Denmark 24.1 24.4 24.9 25.7 24.0 24.1 24.1 25.2 25.1 25.1 25.4 26.4 29.4 4.4 1 76 575
Germany 8.6 8.4 7.8 7.8 8.0 8.4 9.0 8.9 8.1 8.2 8.6 8.8 8.9 1.1 9 259 213
Estonia 6.4 6.5 6.3 5.5 5.5 5.8 6.1 5.6 5.3 5.1 5.2 5.4 5.7 -0.6 18 1 134
Ireland 8.2 8.4 9.0 9.1 9.5 9.5 9.0 9.0 8.8 9.0 9.6 9.5 9.7 0.7 7 18 396
Greece 4.3 4.1 4.1 4.4 4.3 4.5 4.5 4.4 4.0 4.7 6.9 5.9 5.8 1.8 17 10 370
Spain 6.8 6.3 6.4 6.6 7.1 7.7 7.2 6.9 7.2 7.5 7.7 7.7 7.7 1.3 12 80 589
France 7.8 7.9 7.7 7.9 7.8 7.6 7.9 7.8 7.7 7.9 8.5 8.8 8.8 1.1 11 187 682
Croatia 3.8 3.6 3.7 3.5 3.6 3.9 3.8 3.9 3.5 3.5 3.7 3.9 3.9 0.2 22 1 679
Italy 10.3 10.1 10.1 10.1 10.5 10.9 11.3 11.3 11.3 11.1 11.9 11.9 12.0 2.0 5 194 409
Cyprus 3.6 3.7 2.9 3.1 3.9 5.4 4.3 3.3 3.5 3.5 3.5 2.8 2.7 -0.2 28 467
Latvia 5.5 5.6 5.7 5.4 5.6 5.7 6.0 5.4 6.2 5.6 5.8 5.8 5.9 0.2 16 1 397
Lithuania 6.8 6.5 6.8 6.8 6.8 6.5 6.5 4.1 3.6 3.5 3.5 3.6 3.6 -3.1 24 1 325
Luxembourg 6.2 6.5 6.6 7.3 7.6 7.3 8.1 8.0 8.0 8.4 8.5 8.7 8.9 2.3 10 4 344
Hungary 7.4 7.0 6.5 6.5 6.6 7.1 7.5 7.2 6.4 4.9 5.3 5.0 5.0 -1.5 20 5 176
Malta 6.1 6.0 6.3 6.3 6.7 5.9 5.7 6.4 5.9 6.4 6.5 6.8 6.9 0.6 15 560
Netherlands 6.4 6.2 5.6 6.2 6.4 6.7 6.6 7.8 7.7 7.4 7.0 6.8 7.0 1.4 14 46 361
Austria 10.4 10.3 10.0 9.6 9.6 9.8 10.3 9.8 9.7 9.7 10.0 10.2 10.5 0.5 6 34 649
Poland 4.2 4.1 4.0 4.3 4.6 5.2 5.3 4.6 4.3 4.3 4.5 4.5 4.6 0.6 21 18 789
Portugal 5.1 5.1 4.9 5.0 5.1 5.3 5.4 5.5 5.4 6.0 5.8 7.7 7.7 2.8 13 13 318
Romania 2.7 2.8 2.9 2.3 2.8 3.2 3.3 3.4 3.2 3.3 3.4 3.4 3.5 0.6 25 5 332
Slovenia 5.6 5.6 5.6 5.4 5.6 5.5 5.7 5.7 5.6 5.6 5.7 5.1 5.0 -0.6 19 1 880
Slovakia 3.2 3.1 3.0 3.0 2.9 2.9 3.1 2.8 2.7 2.8 2.9 2.9 3.0 0.0 27 2 273
Finland 13.5 13.1 12.7 12.9 12.8 12.5 12.7 12.7 12.0 12.3 12.5 12.8 13.4 0.7 3 27 517
Sweden 16.2 16.6 16.6 17.1 17.2 16.3 15.7 15.4 14.7 14.3 14.6 14.8 14.9 -1.7 2 64 301
United Kingdom 10.0 9.7 9.9 10.1 10.2 10.5 10.5 10.2 9.8 9.7 9.2 9.2 9.0 -0.9 8 201 938
Iceland 13.5 13.8 13.8 14.2 14.3 14.0 13.9 12.4 12.5 13.2 13.5 14.0 13.9 0.1 1 789
Norway 10.5 10.4 10.0 9.5 8.9 9.4 8.9 9.9 9.9 9.7 9.7 9.9 9.8 -0.2 37 060


Table 16: Direct taxes as % of total taxation - Personal income taxes

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 24.1 23.7 23.3 23.4 23.5 23.9 24.3 24.5 23.9 23.7 24.1 24.2 24.3 1.0 1 318 296
EA-19 22.2 21.7 21.2 21.3 21.5 21.9 22.8 22.9 22.4 22.3 22.9 23.0 23.0 1.8 937 340
Belgium 29.4 28.9 28.5 28.5 27.6 27.3 28.0 28.0 28.0 28.2 27.9 28.5 28.3 -0.2 5 51 455
Bulgaria 11.2 10.2 9.5 8.7 8.4 9.5 9.0 10.2 10.9 10.7 10.8 10.4 11.1 1.6 24 1 318
Czech Republic 12.9 13.1 12.9 12.3 11.7 11.8 10.6 10.8 10.2 10.5 10.4 10.6 11.1 -1.8 25 5 848
Denmark 53.0 53.5 53.7 53.6 51.7 52.0 53.7 55.7 55.3 55.3 55.1 56.0 58.9 5.2 1 76 575
Germany 22.9 22.1 21.1 21.0 21.5 22.4 23.8 23.3 22.1 21.9 22.7 23.2 23.4 2.3 9 259 213
Estonia 20.6 20.9 20.1 18.4 18.1 18.4 19.5 16.0 15.9 16.1 16.4 17.2 17.6 -2.5 17 1 134
Ireland 29.3 29.3 30.5 30.6 30.3 30.7 31.1 31.8 31.4 32.5 33.9 32.8 32.7 2.2 3 18 396
Greece 12.8 12.9 13.4 13.7 14.0 14.2 14.3 14.5 12.4 14.1 19.5 16.7 16.2 2.8 18 10 370
Spain 20.5 19.1 18.8 18.8 19.7 21.1 22.5 23.3 23.1 24.0 24.0 23.4 23.0 4.3 11 80 589
France 18.6 18.8 18.4 18.4 18.1 18.0 18.5 18.6 18.3 18.2 19.1 19.4 19.2 0.8 15 187 682
Croatia 10.1 9.8 10.1 9.6 9.8 10.5 10.4 10.6 9.6 9.8 10.3 10.6 10.6 0.5 26 1 679
Italy 26.0 25.5 25.7 26.0 26.2 26.3 27.5 27.0 27.4 26.9 27.4 27.5 27.8 2.1 6 194 409
Cyprus 12.9 12.8 9.7 9.9 11.9 14.8 12.3 10.4 10.8 11.0 11.2 8.8 7.9 -1.9 28 467
Latvia 19.6 20.2 20.7 19.4 19.6 20.3 21.6 19.8 22.4 20.2 20.3 20.4 20.5 -0.1 13 1 397
Lithuania 23.4 22.6 23.3 23.4 22.5 21.7 21.2 13.5 12.7 12.8 12.9 13.2 13.1 -10.2 21 1 325
Luxembourg 16.2 17.1 17.8 19.0 21.0 19.9 21.7 20.6 21.0 22.1 21.9 22.9 23.3 5.5 10 4 344
Hungary 19.9 18.6 17.5 17.6 18.1 18.0 19.0 18.5 17.1 13.2 13.7 13.1 13.0 -4.6 22 5 176
Malta 20.6 20.3 20.9 20.1 20.9 18.0 17.8 19.7 18.9 20.0 20.4 21.0 20.4 -0.5 14 560
Netherlands 18.2 17.5 16.0 17.5 17.7 18.7 18.1 22.0 21.4 20.7 19.3 18.7 18.7 2.7 16 46 361
Austria 24.4 24.3 23.9 23.3 23.6 24.0 24.8 23.8 23.6 23.5 23.9 23.9 24.4 0.5 8 34 649
Poland 12.6 12.8 12.4 13.0 13.7 14.9 15.5 14.5 14.0 13.7 14.0 14.0 14.3 1.8 19 18 789
Portugal 16.4 16.3 16.3 16.2 16.2 16.6 16.9 18.4 17.6 18.4 18.3 22.6 22.5 6.2 12 13 318

Romania 9.7 10.2 10.7 8.2 9.9 11.2 12.0 13.1 12.3 11.7 12.3 12.3 12.8 2.1 23 5 332
Slovenia 15.0 15.0 15.0 14.3 15.0 14.7 15.7 15.6 15.0 15.2 15.3 13.9 13.7 -1.3 20 1 880
Slovakia 9.8 9.7 9.6 9.5 9.9 9.9 10.6 9.8 9.5 9.9 10.4 9.8 9.7 0.1 27 2 273
Finland 31.2 31.0 30.4 30.6 30.3 30.2 30.8 31.1 29.5 29.2 29.3 29.3 30.6 0.1 4 27 517
Sweden 35.8 36.5 36.3 36.6 37.4 36.3 35.7 35.0 34.1 33.7 34.3 34.5 34.9 -1.4 2 64 301
United Kingdom 29.8 29.1 29.0 29.5 29.2 30.2 29.2 30.7 28.9 28.4 27.5 27.5 27.3 -1.7 7 201 938
Iceland 39.3 38.7 37.8 36.0 35.2 35.7 39.2 38.7 37.3 38.3 38.2 38.8 35.8 -2.0 1 789
Norway 24.8 24.9 23.7 22.2 20.7 22.2 21.5 24.1 23.6 23.1 23.4 24.8 25.2 1.5 37 060

Annex A: Tables
223
3
3
224

Table 17: Direct taxes as % of GDP - Corporate income tax

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 2.5 2.4 2.6 2.8 3.2 3.2 2.9 2.2 2.3 2.4 2.5 2.5 2.4 -0.1 338 575
EA-19 2.4 2.3 2.5 2.7 3.1 3.2 2.8 2.1 2.2 2.4 2.4 2.5 2.4 -0.1 246 730
Annex A: Tables
Belgium 3.0 2.8 3.0 3.1 3.5 3.4 3.3 2.3 2.5 2.8 3.0 3.1 3.2 0.2 6 12 794
Bulgaria 2.9 2.7 2.5 1.8 2.0 4.1 3.0 2.4 1.9 1.8 1.7 2.1 2.0 -0.5 18 861
Czech Republic 4.0 4.2 4.2 4.1 4.4 4.5 4.0 3.4 3.2 3.2 3.2 3.3 3.4 -0.8 4 5 225
Denmark 2.8 2.8 2.9 3.4 3.7 3.2 2.6 1.9 2.3 2.2 2.6 2.8 2.7 -0.2 10 6 961
Germany 1.5 1.7 2.0 2.3 2.8 2.8 2.5 1.9 2.1 2.4 2.5 2.5 2.4 0.4 13 71 084
Estonia 1.1 1.6 1.7 1.4 1.5 1.6 1.6 1.8 1.3 1.2 1.4 1.7 1.7 0.1 24 345
Ireland 3.6 3.6 3.5 3.4 3.8 3.4 2.8 2.3 2.4 2.2 2.3 2.4 2.5 -1.0 12 4 671
Greece 3.3 2.7 2.7 3.3 2.5 2.3 2.1 2.5 2.5 2.1 1.1 1.1 1.9 -0.8 21 3 344
Spain 3.1 3.1 3.4 3.8 4.1 4.6 2.8 2.2 1.8 1.8 2.1 2.1 2.0 -1.4 19 20 891
France 2.5 2.1 2.4 2.4 3.0 3.0 3.0 1.8 2.3 2.6 2.7 2.8 2.7 0.3 8 57 719
Croatia 1.8 1.9 1.8 2.3 2.8 3.1 2.9 2.6 1.9 2.3 2.0 2.0 1.8 -0.1 22 763
Italy 2.6 2.2 2.3 2.3 2.8 3.1 2.9 2.4 2.3 2.2 2.3 2.5 2.2 -0.1 16 35 058
Cyprus 5.6 4.0 3.4 4.2 5.0 6.2 6.5 5.9 5.6 6.3 5.7 6.5 6.4 3.0 1 1 112
Latvia 2.0 1.4 1.7 1.9 2.1 2.5 3.0 1.6 1.0 1.4 1.6 1.6 1.5 -0.1 25 364
Lithuania 0.6 1.4 1.9 2.1 2.8 2.5 2.7 1.8 1.0 0.8 1.3 1.4 1.4 -0.5 27 500
Luxembourg 7.8 7.3 5.7 5.9 5.0 5.4 5.3 5.7 5.8 5.1 5.2 4.8 4.4 -1.3 3 2 140
Hungary 2.3 2.2 2.1 2.1 2.3 2.7 2.6 2.1 1.2 1.1 1.3 1.2 1.4 -0.7 28 1 415
Malta 3.5 4.1 3.5 3.7 4.1 6.0 5.9 5.9 5.7 5.3 5.8 6.2 6.3 2.9 2 513
Netherlands 3.3 2.9 3.1 3.4 3.4 3.4 3.3 2.2 2.3 2.2 2.1 2.2 2.6 -0.5 11 17 090
Austria 2.3 2.3 2.3 2.3 2.2 2.5 2.6 1.8 2.0 2.1 2.1 2.2 2.2 -0.1 15 7 273
Poland 2.0 1.8 2.0 2.1 2.4 2.7 2.7 2.3 1.9 2.0 2.1 1.8 1.7 -0.2 23 7 179
Portugal 3.3 2.7 2.8 2.6 2.8 3.5 3.5 2.7 2.7 3.1 2.7 3.3 2.8 0.0 7 4 929
Romania 2.6 2.8 3.2 2.7 2.8 3.0 2.9 2.4 2.0 2.3 1.9 2.0 2.2 -1.0 17 3 248
Slovenia 1.5 1.7 1.9 2.7 2.9 3.2 2.5 1.8 1.8 1.7 1.2 1.2 1.4 -0.5 26 529
Slovakia 2.5 2.7 2.5 2.7 2.9 2.9 3.1 2.5 2.5 2.4 2.4 2.9 3.2 0.7 5 2 420
Finland 4.0 3.3 3.4 3.2 3.3 3.7 3.3 1.9 2.4 2.6 2.1 2.4 1.9 -1.5 20 3 956
Sweden 1.9 2.1 2.8 3.4 3.4 3.6 2.8 2.8 3.2 3.1 2.6 2.7 2.7 -0.1 9 11 514
United Kingdom 2.7 2.6 2.7 3.2 3.7 3.2 3.4 2.6 2.9 2.9 2.7 2.5 2.4 -0.3 14 54 678
Iceland 0.8 1.2 1.1 2.0 2.4 2.4 2.0 1.7 1.0 1.8 1.9 2.2 3.4 2.3 436
Norway 8.0 7.8 9.6 11.5 12.5 10.8 12.0 8.9 9.9 10.7 10.3 8.3 6.9 -2.8 25 902


Table 18: Direct taxes as % of total taxation - Corporate income tax

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 6.6 6.3 6.8 7.4 8.4 8.4 7.7 5.9 6.3 6.5 6.4 6.5 6.3 -0.6 338 575
EA-19 6.4 6.0 6.6 7.0 7.9 8.3 7.4 5.5 5.8 6.1 6.2 6.3 6.1 -0.5 246 730
Belgium 6.7 6.4 6.9 7.2 8.0 7.9 7.5 5.4 5.9 6.4 6.7 6.8 7.0 0.1 11 12 794
Bulgaria 10.5 8.9 7.8 5.9 6.8 13.1 9.8 8.8 7.4 6.9 6.4 7.4 7.2 -0.6 10 861
Czech Republic 12.0 12.5 12.2 12.1 13.0 13.0 12.2 10.5 9.9 9.5 9.2 9.3 9.9 -2.3 5 5 225
Denmark 6.2 6.2 6.3 7.2 8.0 6.8 5.7 4.2 5.0 4.8 5.7 5.9 5.4 -0.9 18 6 961
Germany 4.0 4.5 5.5 6.3 7.4 7.4 6.6 4.9 5.6 6.5 6.7 6.6 6.4 0.9 13 71 084
Estonia 3.6 5.1 5.3 4.7 4.8 5.1 5.1 5.2 4.0 3.8 4.4 5.5 5.4 0.0 19 345
Ireland 12.8 12.6 11.9 11.3 12.1 11.0 9.6 8.3 8.5 7.9 8.1 8.3 8.3 -3.6 7 4 671
Greece 9.9 8.7 8.9 10.2 8.2 7.2 6.7 8.2 7.9 6.1 3.1 3.2 5.2 -3.7 21 3 344
Spain 9.3 9.3 10.1 10.9 11.4 12.7 8.6 7.5 5.8 5.7 6.7 6.3 6.0 -4.1 15 20 891
France 6.0 5.0 5.6 5.7 7.0 7.1 7.0 4.2 5.6 6.1 6.0 6.3 5.9 0.3 16 57 719
Croatia 4.8 5.2 5.0 6.3 7.7 8.3 7.9 7.0 5.4 6.6 5.6 5.6 4.8 -0.2 25 763
Italy 6.5 5.6 5.8 5.8 7.1 7.6 7.1 5.7 5.5 5.3 5.4 5.8 5.0 -0.8 23 35 058
Cyprus 19.8 13.7 11.5 13.4 15.4 17.0 18.4 18.5 17.4 19.5 18.1 20.5 18.7 7.2 1 1 112
Latvia 7.0 5.3 6.1 6.8 7.4 9.0 10.8 5.7 3.5 5.1 5.7 5.7 5.3 -0.7 20 364
Lithuania 2.0 4.8 6.4 7.1 9.1 8.4 8.9 6.0 3.5 3.0 4.8 5.0 4.9 -1.5 24 500
Luxembourg 20.4 19.2 15.3 15.4 13.9 14.7 14.3 14.7 15.4 13.4 13.4 12.5 11.5 -3.9 3 2 140
Hungary 6.1 5.8 5.6 5.6 6.3 6.9 6.5 5.4 3.1 3.1 3.3 3.2 3.5 -2.1 28 1 415
Malta 11.8 13.8 11.5 11.7 12.9 18.3 18.4 18.3 18.4 16.8 18.1 19.2 18.7 7.2 2 513
Netherlands 9.4 8.1 8.8 9.7 9.5 9.5 9.1 6.1 6.4 6.1 5.9 6.0 6.9 -1.9 12 17 090
Austria 5.4 5.3 5.5 5.5 5.5 6.2 6.2 4.3 4.8 5.1 5.0 5.3 5.1 -0.4 22 7 273
Poland 6.0 5.4 6.1 6.5 7.1 7.9 7.9 7.2 6.2 6.4 6.5 5.6 5.4 -0.6 17 7 179
Portugal 10.4 8.7 9.3 8.5 9.0 10.9 11.1 9.2 9.0 9.7 8.6 9.6 8.3 -1.0 6 4 929

Romania 9.3 10.1 11.6 9.7 9.9 10.5 10.6 9.0 7.8 8.1 6.9 7.5 7.8 -3.8 8 3 248
Slovenia 4.1 4.6 5.0 7.2 7.7 8.6 6.7 4.9 5.0 4.5 3.3 3.3 3.9 -1.2 27 529
Slovakia 7.6 8.3 8.1 8.5 9.7 10.0 10.6 8.6 8.8 8.5 8.4 9.5 10.3 2.3 4 2 420
Finland 9.3 7.7 8.1 7.6 7.7 9.0 8.1 4.7 6.0 6.2 4.9 5.4 4.4 -3.7 26 3 956
Sweden 4.3 4.6 6.1 7.4 7.5 8.0 6.3 6.3 7.4 7.3 6.1 6.4 6.3 0.2 14 11 514
United Kingdom 8.1 7.8 8.0 9.2 10.7 9.3 9.5 7.9 8.6 8.5 8.0 7.6 7.4 -0.6 9 54 678
Iceland 2.2 3.4 3.1 5.0 5.9 6.2 5.5 5.3 3.0 5.3 5.5 6.0 8.7 5.7 436
Norway 18.9 18.9 22.8 26.9 29.3 25.7 29.0 21.7 23.5 25.5 24.9 20.7 17.6 -5.1 25 902

Annex A: Tables
225
3
3
226

Table 19: Direct taxes as % of GDP - Other

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 1.1 1.2 1.2 1.1 1.1 1.1 1.3 1.2 1.1 1.2 1.2 1.2 1.2 0.1 170 738
EA-19 0.9 1.0 1.0 0.9 0.9 0.9 0.9 1.0 0.9 1.0 1.0 1.1 1.0 0.1 105 182
Annex A: Tables
Belgium 1.3 1.3 1.5 1.4 1.4 1.4 1.4 1.4 1.4 1.5 1.6 1.7 1.7 0.2 3 6 856
Bulgaria 0.2 0.3 0.3 0.4 0.5 0.6 0.6 0.3 0.3 0.4 0.4 0.4 0.4 0.1 21 180
Czech Republic 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 26 121
Denmark 1.4 1.4 1.4 1.3 1.3 1.5 1.6 1.6 1.6 1.6 1.6 1.6 1.5 0.2 5 4 020
Germany 0.5 0.5 0.6 0.6 0.7 0.7 0.7 0.6 0.6 0.7 0.6 0.7 0.7 0.1 15 20 776
Estonia 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 28
Ireland 0.4 0.5 0.5 0.5 0.5 0.6 0.6 0.7 0.7 1.0 1.0 1.1 1.2 0.7 8 2 227
Greece 1.6 1.5 1.4 1.6 1.5 1.6 1.7 1.8 1.9 2.5 2.9 3.5 2.1 0.6 2 3 665
Spain 0.8 0.8 0.8 0.8 0.9 0.9 0.9 0.6 0.6 0.6 0.7 0.9 0.9 0.1 12 9 609
France 1.2 1.2 1.3 1.3 1.3 1.3 1.3 1.3 1.4 1.5 1.6 1.6 1.6 0.3 4 34 840
Croatia 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.7 1.0 0.4 0.4 0.4 0.4 0.1 20 190
Italy 0.8 1.8 1.0 0.6 0.5 0.5 0.5 1.3 0.7 0.9 0.7 0.8 0.6 -0.4 17 9 681
Cyprus 0.6 0.5 1.1 1.3 0.4 0.4 0.4 0.4 0.4 0.4 0.5 1.0 1.1 0.0 10 196
Latvia 0.2 0.2 0.2 0.2 0.2 0.1 0.1 0.1 0.2 0.3 0.3 0.3 0.3 0.1 24 76
Lithuania 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.1 0.0 0.0 0.0 0.1 0.1 0.0 27 20
Luxembourg 1.0 0.9 0.8 0.8 0.7 0.8 0.8 0.9 0.8 0.8 0.9 0.9 0.8 0.1 13 403
Hungary 0.2 0.3 0.3 0.4 0.3 0.3 0.3 0.4 0.3 0.3 0.3 0.4 0.4 0.0 23 376
Malta 1.2 1.1 0.8 1.2 0.8 0.9 0.7 0.9 0.8 0.8 0.8 0.7 1.2 0.4 9 94
Netherlands 1.3 1.3 1.3 1.4 1.2 1.2 1.2 1.3 1.3 1.3 1.3 1.4 1.4 0.0 6 9 056
Austria 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 1.1 1.0 0.1 11 3 454
Poland 0.4 0.4 0.4 0.5 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.5 0.6 0.3 16 2 638
Portugal 0.6 0.5 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.6 0.4 0.4 0.0 22 727
Romania 0.4 0.3 0.3 0.3 0.3 0.4 0.3 0.4 0.5 0.5 0.5 0.5 0.5 0.2 19 730
Slovenia 0.6 0.5 0.6 0.4 0.4 0.4 0.6 0.6 0.7 0.6 0.7 0.7 0.7 0.2 14 278
Slovakia 1.2 1.1 0.8 0.6 0.6 0.6 0.6 0.6 0.5 0.5 0.5 0.6 0.6 -0.3 18 427
Finland 1.0 0.9 1.2 1.1 1.1 1.0 1.1 1.1 1.2 1.2 1.2 1.4 1.4 0.2 7 2 797
Sweden 0.5 0.5 0.5 0.5 0.5 0.2 0.2 0.3 0.3 0.2 0.2 0.2 0.3 -0.2 25 1 141
United Kingdom 2.3 2.4 2.5 2.4 2.5 2.5 3.9 2.6 2.5 2.5 2.5 2.6 2.5 0.0 1 56 159
Iceland 1.8 1.4 1.5 1.7 1.7 1.9 1.8 1.8 2.4 1.8 1.9 1.9 2.1 0.6 272
Norway 1.0 1.0 1.0 0.9 0.9 1.0 0.9 1.0 0.9 0.9 0.9 0.9 0.9 -0.1 3 349


Table 20: Direct taxes as % of total taxation - Other

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 2.9 3.2 3.1 3.0 2.9 2.9 3.4 3.2 2.9 3.1 3.1 3.2 3.2 0.0 170 738
EA-19 2.3 2.7 2.5 2.3 2.3 2.3 2.3 2.7 2.4 2.6 2.5 2.7 2.6 0.1 105 182
Belgium 3.0 3.1 3.5 3.2 3.3 3.3 3.2 3.2 3.4 3.3 3.5 3.8 3.8 0.2 4 6 856
Bulgaria 0.7 0.8 1.0 1.2 1.7 1.9 1.9 1.2 1.3 1.5 1.4 1.4 1.5 0.6 19 180
Czech Republic 0.4 0.4 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.2 0.2 -0.1 26 121
Denmark 3.0 3.0 2.9 2.8 2.8 3.3 3.5 3.6 3.5 3.6 3.4 3.3 3.1 0.2 10 4 020
Germany 1.4 1.4 1.6 1.7 1.7 1.9 1.9 1.7 1.7 1.8 1.6 1.8 1.9 0.3 16 20 776
Estonia 0.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 28
Ireland 1.6 1.7 1.6 1.7 1.7 1.9 2.1 2.6 2.6 3.4 3.5 3.7 4.0 2.3 3 2 227
Greece 4.7 4.6 4.7 4.9 4.9 5.0 5.3 5.9 5.9 7.5 8.1 9.9 5.7 1.1 2 3 665
Spain 2.3 2.3 2.3 2.4 2.4 2.5 2.7 2.2 2.1 2.0 2.2 2.7 2.7 0.4 11 9 609
France 2.9 2.9 3.1 3.1 3.1 3.2 3.0 3.2 3.3 3.5 3.6 3.5 3.6 0.5 6 34 840
Croatia 1.0 1.0 1.0 1.1 1.0 1.0 1.0 1.9 2.7 1.2 1.2 1.1 1.2 0.2 22 190
Italy 1.9 4.4 2.6 1.4 1.2 1.2 1.2 3.0 1.7 2.3 1.7 1.9 1.4 -1.2 20 9 681
Cyprus 2.1 1.8 3.7 4.1 1.3 1.2 1.2 1.3 1.3 1.3 1.7 3.1 3.3 -0.4 8 196
Latvia 0.7 0.8 0.7 0.7 0.6 0.3 0.3 0.4 0.7 1.1 1.1 1.1 1.1 0.4 23 76
Lithuania 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.2 0.2 0.2 0.2 0.2 0.2 0.1 27 20
Luxembourg 2.5 2.4 2.0 2.2 2.0 2.1 2.0 2.3 2.1 2.2 2.3 2.3 2.2 0.1 13 403
Hungary 0.7 0.8 0.9 1.0 0.9 0.8 0.8 1.0 0.9 0.8 0.7 1.2 0.9 0.1 24 376
Malta 4.2 3.6 2.7 3.7 2.5 2.8 2.2 2.6 2.6 2.5 2.5 2.3 3.4 0.8 7 94
Netherlands 3.7 3.7 3.8 3.9 3.3 3.4 3.4 3.8 3.7 3.7 3.6 3.7 3.6 -0.1 5 9 056
Austria 2.2 2.2 2.2 2.2 2.2 2.2 2.1 2.2 2.2 2.1 2.1 2.6 2.4 0.3 12 3 454
Poland 1.3 1.2 1.2 1.4 1.2 1.1 1.2 1.3 1.2 1.2 1.4 1.7 2.0 0.8 15 2 638
Portugal 1.8 1.5 1.4 1.4 1.4 1.3 1.4 1.3 1.4 1.2 1.8 1.3 1.2 -0.2 21 727

Romania 1.5 1.2 1.2 1.1 1.2 1.4 1.2 1.4 1.9 1.7 1.6 1.7 1.8 0.6 18 730
Slovenia 1.5 1.4 1.5 1.1 1.1 1.1 1.6 1.7 1.8 1.7 1.8 2.0 2.0 0.5 14 278
Slovakia 3.8 3.5 2.6 2.0 2.2 2.1 2.1 2.0 1.9 1.8 1.9 1.9 1.8 -0.8 17 427
Finland 2.3 2.2 2.8 2.7 2.5 2.4 2.7 2.7 2.9 2.7 2.9 3.1 3.1 0.3 9 2 797
Sweden 1.1 1.1 1.1 1.0 1.0 0.5 0.6 0.6 0.6 0.5 0.5 0.5 0.6 -0.5 25 1 141
United Kingdom 6.9 7.2 7.2 7.1 7.0 7.1 10.8 7.9 7.3 7.3 7.4 7.7 7.6 0.4 1 56 159
Iceland 5.4 3.9 4.1 4.3 4.2 4.8 5.0 5.6 7.2 5.3 5.3 5.3 5.4 1.3 272
Norway 2.3 2.3 2.3 2.2 2.1 2.3 2.2 2.4 2.2 2.2 2.2 2.3 2.3 0.0 3 349

Annex A: Tables
227
3
3
228

Table 21: Social contributions as % of GDP - Total (compulsory actual contributions)

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 11.8 12.1 11.9 11.8 11.7 11.6 11.9 12.2 12.0 12.1 12.2 12.2 12.2 : 1 701 405
EA-19 13.8 14.0 13.8 13.6 13.5 13.4 13.5 14.0 13.8 13.9 14.1 14.2 14.3 : 1 444 471
Annex A: Tables
Belgium 13.9 13.8 13.5 13.3 13.2 13.3 13.7 14.2 13.9 14.1 14.3 14.5 14.3 0.8 7 57 400
Bulgaria 9.3 10.1 9.9 9.4 8.0 7.6 7.4 7.2 6.7 6.8 6.9 7.4 7.7 -2.2 23 3 297
Czech Republic 14.8 15.0 14.8 14.8 14.9 15.0 14.9 14.2 14.6 14.7 14.8 14.8 14.7 0.0 5 22 787
Denmark 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 28 195
Germany 16.2 16.4 16.1 15.8 15.4 14.6 14.7 15.3 15.0 14.9 15.0 15.0 15.1 -1.0 2 440 248
Estonia 11.0 10.6 10.3 10.2 10.0 10.4 11.4 12.9 12.8 11.6 11.1 10.9 10.9 0.6 17 2 178
Ireland 3.7 3.7 3.8 3.8 3.9 4.1 4.4 5.2 5.1 5.2 4.8 5.0 5.1 1.3 26 9 609
Greece 11.1 11.0 10.5 10.7 10.3 10.7 10.7 10.2 10.9 10.7 10.9 10.7 10.4 -0.1 18 18 507
Spain 11.9 11.9 11.9 11.9 11.9 11.9 12.0 12.1 12.0 12.1 11.8 11.6 11.7 -0.2 14 122 129
France 15.7 15.9 15.7 15.8 16.0 15.8 15.8 16.3 16.2 16.3 16.5 16.8 17.1 1.4 1 365 268
Croatia 11.9 11.8 11.7 11.6 11.5 11.5 11.7 12.1 11.8 11.6 11.5 11.3 11.8 0.0 13 5 065
Italy 11.7 11.8 11.9 11.9 11.6 12.3 12.8 13.2 13.0 12.9 13.1 13.1 13.1 1.2 9 211 644
Cyprus 6.2 6.4 7.1 7.5 7.1 6.9 7.1 7.9 8.1 8.0 7.8 7.5 9.0 1.9 20 1 557
Latvia 9.0 8.4 8.3 7.9 8.1 7.9 8.0 9.3 8.7 8.7 8.7 8.5 8.4 0.1 22 1 982
Lithuania 9.4 9.2 9.1 8.9 9.1 9.1 9.5 12.6 11.7 11.1 10.8 10.8 11.1 2.0 15 4 062
Luxembourg 10.6 10.7 10.6 10.6 10.0 10.0 10.5 11.6 11.0 11.0 11.3 11.0 11.0 0.3 16 5 375
Hungary 12.6 12.4 12.1 12.3 12.3 13.5 13.5 12.9 11.9 13.0 13.0 12.9 13.0 0.9 10 13 535
Malta 6.3 6.1 6.0 6.0 5.8 5.6 5.7 5.7 5.6 5.8 5.7 5.7 5.8 -0.3 25 468
Netherlands 12.5 13.0 13.1 12.2 13.1 12.6 13.5 12.8 13.1 13.8 14.7 15.0 14.8 1.8 3 98 406
Austria 14.1 14.2 14.1 14.0 13.9 13.7 13.8 14.2 14.1 14.1 14.2 14.6 14.8 0.6 4 48 575
Poland 13.0 12.7 12.3 12.3 12.2 11.9 11.4 11.3 10.9 11.2 12.1 12.4 12.3 0.0 12 50 661
Portugal 8.2 8.5 8.1 8.2 8.1 8.1 8.4 8.5 8.6 8.9 8.7 8.9 9.0 0.9 19 15 544
Romania 10.7 9.4 9.2 9.6 9.7 9.8 9.3 9.3 8.6 9.0 8.8 8.7 8.6 -0.6 21 12 912
Slovenia 14.0 13.9 13.9 14.0 13.8 13.5 13.8 14.6 14.9 14.7 15.0 14.7 14.4 0.5 6 5 368
Slovakia 14.4 13.6 12.9 12.5 11.6 11.5 11.6 12.4 12.1 12.1 12.3 13.3 13.4 0.5 8 10 138
Finland 11.5 11.3 11.2 11.5 11.7 11.5 11.5 12.2 12.1 12.1 12.6 12.6 12.7 1.5 11 26 011
Sweden 3.5 3.4 3.3 3.0 2.7 2.7 2.7 2.8 2.7 2.8 2.8 2.8 2.8 -0.5 27 12 057
United Kingdom 5.7 6.1 6.4 6.4 6.4 6.3 6.5 6.4 6.3 6.3 6.3 6.2 6.1 -0.3 24 136 426
Iceland 2.8 3.0 2.9 3.1 3.2 2.9 2.7 2.9 3.9 3.9 3.7 3.7 3.7 0.7 474
Norway 9.7 9.6 9.2 8.7 8.5 8.7 8.6 9.6 9.4 9.3 9.3 9.5 9.9 0.7 37 458


Table 22: Social contributions as % of total taxation - Total (compulsory actual contributions)

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 31.5 32.0 31.8 31.3 30.7 30.3 31.2 32.9 32.3 32.0 31.7 31.6 31.4 : 1 701 405
EA-19 36.1 36.4 36.2 35.7 34.9 34.4 35.3 36.8 36.5 36.2 35.7 35.6 35.5 : 1 444 471
Belgium 31.5 31.7 31.0 30.6 30.5 31.0 31.5 33.3 32.3 32.2 31.9 31.7 31.6 0.6 14 57 400
Bulgaria 33.6 33.2 31.5 31.1 27.0 24.4 24.1 26.6 25.6 26.5 25.8 26.5 27.8 -3.7 21 3 297
Czech Republic 44.5 44.0 42.7 43.2 44.1 43.7 45.0 44.3 44.8 43.7 43.4 42.7 43.2 0.4 2 22 787
Denmark 0.3 0.3 0.2 0.2 0.2 0.2 0.1 0.1 0.2 0.2 0.2 0.2 0.1 -0.1 28 195
Germany 43.3 43.5 43.5 42.8 41.3 39.2 38.9 40.3 40.9 40.1 39.7 39.6 39.7 -3.8 4 440 248
Estonia 35.2 34.3 33.1 34.0 32.8 33.1 36.4 36.8 38.4 36.8 35.2 34.7 33.8 0.7 12 2 178
Ireland 13.2 12.7 12.9 12.9 12.3 13.4 15.3 18.4 18.1 18.7 17.1 17.4 17.1 4.2 25 9 609
Greece 33.5 34.9 34.5 33.6 33.0 33.7 33.8 33.1 34.2 31.8 30.9 30.2 29.0 -5.5 18 18 507
Spain 35.8 36.0 34.9 33.8 33.1 32.7 37.3 40.8 38.4 38.6 36.8 35.3 34.9 0.0 9 122 129
France 37.3 37.9 37.3 37.1 37.1 37.1 37.1 38.9 38.4 37.7 37.2 37.1 37.4 0.1 8 365 268
Croatia 31.7 31.8 32.3 32.0 31.3 31.1 31.8 33.2 32.6 32.9 31.9 30.8 32.1 -0.2 13 5 065
Italy 29.6 29.7 30.4 30.7 29.0 29.8 31.0 31.7 31.4 31.2 30.1 30.2 30.2 -0.2 16 211 644
Cyprus 22.1 22.2 23.8 23.9 22.0 18.9 20.2 24.7 25.2 24.9 24.6 23.9 26.2 2.4 23 1 557
Latvia 32.5 30.8 30.1 28.5 28.1 27.9 28.8 34.1 31.2 31.4 30.7 29.8 29.1 -1.0 17 1 982
Lithuania 32.3 32.1 31.4 30.4 30.3 30.3 31.1 41.8 41.5 40.8 40.1 40.0 40.2 8.8 3 4 062
Luxembourg 27.7 28.2 28.7 27.8 27.7 27.5 28.3 29.8 28.9 29.1 29.1 28.9 28.8 0.1 20 5 375
Hungary 33.8 33.2 32.6 33.5 33.6 34.1 34.0 32.9 31.8 35.4 33.7 33.9 33.9 1.3 11 13 535
Malta 21.3 20.6 20.1 18.9 18.3 17.0 17.9 17.7 18.0 18.2 17.9 17.6 17.0 -3.1 26 468
Netherlands 35.2 36.9 37.1 34.5 36.0 34.9 37.0 36.1 36.3 38.4 40.8 40.8 39.6 2.5 5 98 406
Austria 33.1 33.4 33.6 34.0 34.2 33.6 33.2 34.6 34.4 34.3 34.0 34.2 34.2 0.6 10 48 575
Poland 39.3 39.2 38.3 37.2 36.1 34.4 33.1 35.8 35.0 35.5 37.8 38.7 38.4 0.2 7 50 661
Portugal 26.3 27.0 26.9 26.6 25.8 25.6 26.4 28.6 28.3 27.5 27.3 26.1 26.2 -0.6 22 15 544

Romania 38.2 34.2 33.7 34.7 34.2 33.7 33.6 35.5 32.8 32.0 31.7 31.6 31.0 -2.6 15 12 912
Slovenia 37.6 37.2 37.2 36.9 36.6 36.3 37.7 40.1 40.1 40.0 40.3 39.7 39.2 2.0 6 5 368
Slovakia 43.9 41.7 40.9 39.8 39.5 39.4 40.1 42.9 43.1 42.4 43.7 44.0 43.3 2.4 1 10 138
Finland 26.5 26.7 26.8 27.3 27.9 27.6 28.0 29.8 29.7 28.7 29.6 28.9 28.9 2.1 19 26 011
Sweden 7.7 7.4 7.3 6.4 5.8 5.9 6.2 6.3 6.2 6.5 6.6 6.6 6.5 -0.7 27 12 057
United Kingdom 17.0 18.1 18.7 18.6 18.3 18.3 18.0 19.3 18.6 18.4 18.8 18.5 18.4 -0.2 24 136 426
Iceland 8.1 8.4 8.0 7.9 7.9 7.4 7.6 9.0 11.7 11.4 10.4 10.3 9.5 1.4 474
Norway 22.9 23.1 21.7 20.4 19.9 20.7 20.8 23.3 22.4 22.0 22.5 23.8 25.5 3.8 37 458

Annex A: Tables
229
3
3
230

Table 23: Social contributions as % of GDP - Employers (compulsory actual contributions)

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 6.8 6.9 6.8 6.7 6.7 6.7 6.8 7.0 6.9 6.9 6.9 6.9 6.9 : 964 237
EA-19 7.9 8.0 7.9 7.8 7.7 7.7 7.8 8.0 7.9 8.0 8.0 8.0 8.1 : 817 020
Annex A: Tables
Belgium 8.3 8.3 8.1 8.0 8.0 8.1 8.3 8.6 8.4 8.6 8.8 8.9 8.8 0.7 5 35 210
Bulgaria 7.1 7.7 7.5 6.7 5.5 5.2 4.6 4.4 4.3 4.3 4.0 4.5 4.7 -2.9 21 1 999
Czech Republic 9.6 9.7 9.5 9.5 9.5 9.5 9.5 8.9 9.3 9.4 9.5 9.5 9.4 -0.1 3 14 550
Denmark 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.1 0.1 0.0 0.0 0.0 0.0 28 99
Germany 7.1 7.2 7.0 6.8 6.6 6.3 6.3 6.5 6.5 6.4 6.5 6.5 6.6 -0.4 12 191 409
Estonia 10.5 10.2 9.9 9.8 9.7 10.1 11.1 12.2 11.8 10.7 10.2 10.3 10.2 0.3 2 2 045
Ireland 2.6 2.6 2.6 2.6 2.7 2.9 3.1 3.1 3.0 3.1 2.9 3.0 3.1 0.5 25 5 817
Greece 5.3 5.1 4.8 5.1 4.7 5.0 5.0 4.7 5.1 4.8 4.8 4.7 4.5 -0.3 23 7 957
Spain 8.6 8.7 8.6 8.6 8.6 8.7 8.6 8.5 8.4 8.4 8.2 8.0 8.2 -0.4 7 85 467
France 10.7 10.9 10.7 10.8 10.8 10.7 10.7 11.1 11.0 11.2 11.3 11.4 11.6 0.9 1 246 452
Croatia 6.2 6.2 6.3 6.2 6.1 6.2 6.3 6.5 6.3 6.2 6.0 5.7 6.2 -0.1 13 2 674
Italy 8.2 8.4 8.4 8.3 8.1 8.5 8.7 9.1 9.0 8.9 8.9 8.8 8.8 0.5 4 142 242
Cyprus 4.2 4.3 4.9 5.4 5.0 4.7 4.8 5.4 5.5 5.4 5.3 5.1 6.1 1.2 14 1 057
Latvia 6.7 6.1 6.0 5.7 5.8 5.7 5.8 6.7 6.3 5.9 6.0 5.8 5.8 -0.2 15 1 364
Lithuania 7.7 7.6 7.5 7.2 7.5 7.5 7.9 8.5 7.5 7.2 7.2 7.2 7.5 0.0 10 2 726
Luxembourg 4.7 4.8 4.7 4.6 4.4 4.3 4.5 5.0 4.7 4.7 4.8 4.7 4.7 0.0 22 2 284
Hungary 9.9 9.7 9.3 9.5 9.3 9.6 9.6 9.0 7.7 7.8 7.5 7.4 7.6 -1.7 9 7 918
Malta 2.8 2.7 2.7 2.7 2.6 2.5 2.6 2.6 2.5 2.7 2.6 2.6 2.7 0.0 27 217
Netherlands 4.1 4.1 4.1 3.8 4.3 4.2 4.5 4.6 4.6 4.7 5.1 4.9 5.4 1.3 18 35 657
Austria 6.7 6.7 6.6 6.6 6.5 6.4 6.5 6.6 6.6 6.6 6.7 6.8 6.9 0.3 11 22 708
Poland 5.4 5.1 4.9 4.9 4.9 4.8 4.7 4.7 4.7 4.6 4.9 5.2 5.1 0.2 19 20 870
Portugal 4.7 4.5 4.5 4.6 4.3 4.5 4.6 4.7 4.9 5.1 5.0 5.1 5.0 0.5 20 8 734
Romania 6.5 6.2 5.9 6.4 6.3 6.2 5.9 5.8 5.4 5.6 5.6 5.6 5.5 -0.3 16 8 330
Slovenia 5.3 5.3 5.3 5.5 5.4 5.3 5.4 5.6 5.7 5.6 5.7 5.6 5.4 0.2 17 2 026
Slovakia 8.8 8.2 7.5 6.9 6.2 6.1 6.4 6.6 6.7 6.5 6.6 7.4 7.6 0.2 8 5 763
Finland 8.6 8.5 8.5 8.6 8.6 8.4 8.6 9.0 8.6 8.6 8.8 8.8 8.7 0.3 6 17 885
Sweden 2.7 2.6 2.6 2.6 2.6 2.6 2.7 2.7 2.6 2.7 2.7 2.7 2.7 0.1 26 11 700
United Kingdom 3.2 3.4 3.5 3.5 3.5 3.6 3.8 3.7 3.6 3.6 3.6 3.6 3.5 0.0 24 79 078
Iceland 2.8 3.0 2.9 3.1 3.2 2.9 2.7 2.9 3.9 3.9 3.7 3.7 3.7 0.7 474
Norway 5.8 5.8 5.5 5.3 5.2 5.3 5.2 5.8 5.7 5.6 5.7 5.8 5.9 0.4 22 320


Table 24: Social contributions as % of total taxation - Employers (compulsory actual contributions)

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 18.0 18.3 18.1 17.9 17.5 17.5 17.9 18.9 18.5 18.3 18.0 17.9 17.8 : 964 237
EA-19 20.6 20.8 20.7 20.4 20.0 19.8 20.2 21.1 20.9 20.7 20.3 20.0 20.1 : 817 020
Belgium 18.9 19.1 18.6 18.4 18.5 18.8 19.2 20.2 19.6 19.7 19.6 19.5 19.4 0.8 12 35 210
Bulgaria 25.5 25.5 23.9 22.2 18.4 16.6 14.9 16.0 16.4 17.0 15.2 16.0 16.8 -7.1 16 1 999
Czech Republic 28.7 28.4 27.4 27.7 28.0 27.6 28.6 27.8 28.6 27.9 27.7 27.3 27.6 0.1 2 14 550
Denmark 0.0 0.1 0.1 0.1 0.1 0.0 0.0 0.0 0.1 0.1 0.1 0.1 0.1 0.0 28 99
Germany 18.9 19.0 18.9 18.3 17.6 16.9 16.7 17.2 17.6 17.3 17.2 17.2 17.2 -1.6 14 191 409
Estonia 33.8 33.0 31.8 32.7 31.8 32.2 35.4 34.8 35.6 34.1 32.5 32.6 31.8 0.0 1 2 045
Ireland 9.3 8.9 8.7 8.8 8.8 9.5 10.8 11.1 10.6 11.2 10.1 10.3 10.3 1.6 25 5 817
Greece 15.8 16.3 15.9 15.9 15.0 15.6 15.9 15.1 15.8 14.3 13.7 13.2 12.5 -3.4 22 7 957
Spain 26.0 26.1 25.2 24.5 24.0 23.8 26.9 28.4 26.8 27.1 25.4 24.4 24.4 -0.8 6 85 467
France 25.6 25.9 25.4 25.3 25.2 25.1 25.3 26.5 26.1 25.8 25.4 25.1 25.2 -0.2 4 246 452
Croatia 16.5 16.6 17.2 17.0 16.7 16.6 17.0 17.7 17.5 17.6 16.7 15.7 16.9 -0.3 15 2 674
Italy 20.7 21.1 21.4 21.4 20.3 20.7 21.0 21.8 21.7 21.4 20.5 20.3 20.3 -1.1 7 142 242
Cyprus 14.9 15.0 16.4 17.0 15.4 12.8 13.8 16.7 17.1 16.9 16.7 16.2 17.8 1.4 13 1 057
Latvia 24.1 22.3 21.8 20.6 20.4 20.2 20.8 24.6 22.6 21.4 20.9 20.4 20.0 -1.8 9 1 364
Lithuania 26.6 26.5 25.9 24.8 24.9 25.0 25.8 28.2 26.6 26.4 26.7 26.7 27.0 1.1 3 2 726
Luxembourg 12.4 12.5 12.6 12.1 12.0 11.8 12.1 12.8 12.5 12.5 12.4 12.2 12.2 -0.4 23 2 284
Hungary 26.5 25.9 25.1 26.0 25.4 24.2 24.2 23.1 20.6 21.2 19.6 19.5 19.8 -5.3 11 7 918
Malta 9.6 9.3 9.0 8.5 8.2 7.6 8.0 8.0 8.1 8.3 8.2 8.1 7.9 -1.1 26 217
Netherlands 11.5 11.6 11.5 10.7 11.7 11.7 12.2 12.9 12.9 13.1 14.0 13.2 14.4 2.8 21 35 657
Austria 15.6 15.7 15.7 16.0 16.0 15.8 15.6 16.2 16.1 16.1 16.0 16.0 16.0 0.3 17 22 708
Poland 16.3 15.8 15.3 14.9 14.4 13.9 13.6 14.9 14.9 14.6 15.3 16.3 15.8 0.6 18 20 870
Portugal 15.1 14.5 15.0 14.9 13.8 14.2 14.6 15.8 16.1 15.8 15.7 15.1 14.7 -0.3 20 8 734

Romania 23.0 22.3 21.6 22.9 22.0 21.3 21.5 22.2 20.8 19.8 20.1 20.6 20.0 -1.6 8 8 330
Slovenia 14.3 14.1 14.1 14.4 14.3 14.2 14.8 15.5 15.4 15.3 15.4 15.2 14.8 0.7 19 2 026
Slovakia 26.7 25.3 23.7 21.9 21.1 21.1 22.3 23.1 24.0 22.8 23.5 24.7 24.6 0.9 5 5 763
Finland 19.9 20.1 20.2 20.4 20.4 20.3 20.9 21.9 21.0 20.5 20.7 20.2 19.9 -0.4 10 17 885
Sweden 6.0 5.8 5.7 5.5 5.6 5.7 6.0 6.1 6.0 6.3 6.4 6.4 6.4 0.7 27 11 700
United Kingdom 9.5 10.0 10.2 10.2 10.1 10.4 10.4 11.0 10.6 10.5 10.8 10.7 10.7 0.5 24 79 078
Iceland 8.1 8.4 8.0 7.9 7.9 7.4 7.6 9.0 11.7 11.4 10.4 10.3 9.5 1.4 474
Norway 13.8 13.9 13.1 12.4 12.2 12.6 12.7 14.2 13.6 13.3 13.6 14.5 15.2 2.1 22 320

Annex A: Tables
231
3
3
232

Table 25: Social contributions as % of GDP - Households (compulsory actual contributions)

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 5.1 5.2 5.1 5.1 5.0 4.9 5.0 5.2 5.1 5.2 5.2 5.3 5.3 : 737 168
EA-19 5.9 6.0 5.9 5.8 5.8 5.6 5.8 6.0 5.9 6.0 6.1 6.2 6.2 : 627 450
Annex A: Tables
Belgium 5.6 5.5 5.4 5.3 5.2 5.2 5.4 5.6 5.5 5.5 5.5 5.6 5.5 0.1 11 22 190
Bulgaria 2.2 2.4 2.4 2.7 2.6 2.4 2.8 2.9 2.4 2.4 2.8 2.9 3.0 0.6 21 1 299
Czech Republic 5.3 5.3 5.3 5.3 5.4 5.5 5.4 5.3 5.3 5.3 5.4 5.3 5.3 0.0 13 8 237
Denmark 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 0.0 0.0 28 96
Germany 9.1 9.2 9.1 9.1 8.8 8.3 8.3 8.8 8.5 8.5 8.5 8.5 8.5 -0.6 3 248 839
Estonia 0.4 0.4 0.4 0.4 0.3 0.3 0.3 0.7 0.9 0.9 0.9 0.7 0.7 0.3 26 133
Ireland 1.1 1.1 1.2 1.2 1.1 1.2 1.3 2.1 2.1 2.1 2.0 2.1 2.0 0.8 25 3 792
Greece 5.8 5.9 5.7 5.6 5.6 5.8 5.7 5.5 5.9 5.9 6.1 6.0 5.9 0.3 7 10 550
Spain 3.3 3.3 3.3 3.3 3.3 3.2 3.3 3.7 3.6 3.6 3.7 3.6 3.5 0.2 18 36 662
France 4.9 5.0 5.0 5.0 5.1 5.1 5.0 5.2 5.2 5.1 5.3 5.4 5.6 0.6 9 118 816
Croatia 5.7 5.6 5.5 5.4 5.4 5.4 5.4 5.6 5.5 5.4 5.5 5.5 5.6 0.1 10 2 391
Italy 3.5 3.4 3.5 3.6 3.5 3.8 4.1 4.1 4.0 4.0 4.2 4.3 4.3 0.8 14 69 402
Cyprus 2.0 2.1 2.2 2.2 2.1 2.2 2.2 2.5 2.6 2.6 2.5 2.4 2.9 0.7 22 500
Latvia 2.3 2.3 2.3 2.2 2.2 2.2 2.2 2.6 2.4 2.8 2.8 2.7 2.6 0.3 23 619
Lithuania 1.7 1.6 1.6 1.6 1.6 1.6 1.6 4.1 4.2 3.9 3.6 3.6 3.7 2.0 17 1 336
Luxembourg 5.8 6.0 6.0 6.0 5.7 5.7 6.0 6.6 6.2 6.3 6.5 6.4 6.3 0.4 6 3 091
Hungary 2.7 2.7 2.8 2.8 3.0 3.9 3.9 3.9 4.2 5.2 5.4 5.5 5.4 2.6 12 5 617
Malta 3.5 3.3 3.3 3.3 3.2 3.1 3.2 3.1 3.1 3.2 3.1 3.1 3.1 -0.2 19 251
Netherlands 8.4 8.9 9.0 8.4 8.8 8.3 9.0 8.2 8.5 9.1 9.6 10.1 9.5 0.5 1 62 749
Austria 7.5 7.5 7.5 7.4 7.4 7.2 7.3 7.6 7.5 7.5 7.5 7.7 7.9 0.3 4 25 866
Poland 7.6 7.6 7.4 7.4 7.3 7.1 6.7 6.6 6.2 6.6 7.2 7.1 7.3 -0.1 5 29 791
Portugal 3.5 3.9 3.6 3.6 3.8 3.6 3.8 3.8 3.7 3.8 3.7 3.8 3.9 0.4 16 6 810
Romania 4.2 3.3 3.3 3.2 3.4 3.6 3.3 3.5 3.1 3.4 3.2 3.0 3.0 -0.2 20 4 582
Slovenia 8.7 8.6 8.7 8.5 8.4 8.2 8.4 9.0 9.2 9.1 9.2 9.0 9.0 0.3 2 3 343
Slovakia 5.7 5.3 5.4 5.6 5.4 5.3 5.2 5.7 5.4 5.6 5.7 5.8 5.8 0.4 8 4 375
Finland 2.9 2.8 2.7 2.9 3.2 3.0 2.9 3.2 3.5 3.5 3.8 3.8 4.0 1.2 15 8 126
Sweden 0.8 0.7 0.7 0.4 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 -0.6 27 357
United Kingdom 2.5 2.7 2.9 2.9 2.9 2.7 2.8 2.8 2.7 2.7 2.7 2.6 2.5 -0.3 24 57 349
Iceland 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0
Norway 3.9 3.8 3.6 3.4 3.3 3.4 3.4 3.8 3.7 3.7 3.7 3.7 4.0 0.4 15 138


Table 26: Social contributions as % of total taxation - Households (compulsory actual contributions)

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 13.5 13.7 13.7 13.4 13.2 12.8 13.3 14.0 13.8 13.7 13.7 13.7 13.6 : 737 168
EA-19 15.5 15.6 15.6 15.3 15.0 14.6 15.0 15.7 15.6 15.5 15.4 15.5 15.4 : 627 450
Belgium 12.6 12.6 12.4 12.1 12.0 12.1 12.3 13.1 12.7 12.5 12.4 12.2 12.2 -0.2 13 22 190
Bulgaria 8.1 7.8 7.6 8.9 8.6 7.7 9.2 10.6 9.3 9.4 10.6 10.4 10.9 3.3 17 1 299
Czech Republic 15.8 15.6 15.3 15.5 16.1 16.1 16.4 16.5 16.2 15.8 15.7 15.4 15.6 0.3 9 8 237
Denmark 0.2 0.2 0.2 0.2 0.2 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 -0.1 28 96
Germany 24.4 24.4 24.6 24.5 23.6 22.3 22.1 23.0 23.2 22.8 22.5 22.4 22.4 -2.2 4 248 839
Estonia 1.4 1.3 1.3 1.3 0.9 1.0 1.1 2.0 2.8 2.8 2.7 2.1 2.1 0.8 26 133
Ireland 3.9 3.9 4.2 4.1 3.6 3.8 4.5 7.3 7.5 7.6 7.0 7.1 6.7 2.6 25 3 792
Greece 17.6 18.7 18.7 17.7 18.0 18.1 17.9 17.9 18.4 17.5 17.2 17.0 16.5 -2.1 8 10 550
Spain 9.9 9.9 9.7 9.3 9.0 8.9 10.4 12.4 11.5 11.5 11.4 10.9 10.5 0.8 18 36 662
France 11.7 12.0 11.9 11.8 11.9 11.9 11.9 12.5 12.3 11.9 11.8 12.0 12.2 0.3 14 118 816
Croatia 15.1 15.2 15.0 14.9 14.6 14.5 14.8 15.5 15.1 15.3 15.2 15.1 15.1 0.1 10 2 391
Italy 8.9 8.6 9.1 9.3 8.7 9.2 10.0 9.9 9.7 9.7 9.6 9.9 9.9 0.9 19 69 402
Cyprus 7.3 7.2 7.4 6.9 6.5 6.1 6.4 7.9 8.1 8.0 7.9 7.7 8.4 1.0 23 500
Latvia 8.4 8.5 8.3 7.9 7.8 7.7 8.0 9.4 8.6 10.0 9.7 9.5 9.1 0.8 21 619
Lithuania 5.7 5.6 5.6 5.6 5.4 5.3 5.3 13.6 14.9 14.4 13.5 13.4 13.2 7.6 12 1 336
Luxembourg 15.4 15.7 16.1 15.7 15.7 15.7 16.2 17.0 16.4 16.6 16.7 16.6 16.6 0.5 7 3 091
Hungary 7.3 7.3 7.5 7.5 8.2 9.9 9.8 9.8 11.2 14.1 14.1 14.4 14.1 6.6 11 5 617
Malta 11.8 11.3 11.1 10.4 10.1 9.4 9.8 9.7 9.9 9.9 9.7 9.5 9.1 -1.9 20 251
Netherlands 23.7 25.4 25.6 23.8 24.2 23.1 24.8 23.2 23.4 25.3 26.8 27.6 25.3 -0.3 1 62 749
Austria 17.5 17.6 17.9 18.1 18.2 17.8 17.6 18.5 18.3 18.2 18.0 18.2 18.2 0.3 6 25 866
Poland 22.9 23.4 23.0 22.3 21.7 20.5 19.6 21.0 20.0 20.9 22.5 22.4 22.6 -0.4 3 29 791
Portugal 11.2 12.5 11.9 11.6 12.1 11.4 11.8 12.8 12.2 11.7 11.6 11.0 11.5 -0.4 15 6 810

Romania 15.1 11.9 12.1 11.7 12.1 12.4 12.1 13.3 12.0 12.2 11.5 11.1 11.0 -1.0 16 4 582
Slovenia 23.3 23.1 23.2 22.5 22.4 22.1 22.9 24.7 24.7 24.7 24.9 24.4 24.4 1.3 2 3 343
Slovakia 17.2 16.4 17.2 17.9 18.4 18.3 17.9 19.8 19.1 19.5 20.1 19.4 18.7 1.5 5 4 375
Finland 6.6 6.6 6.6 6.9 7.5 7.3 7.1 7.8 8.7 8.3 8.9 8.7 9.0 2.5 22 8 126
Sweden 1.7 1.6 1.6 0.9 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 -1.4 27 357
United Kingdom 7.5 8.1 8.5 8.5 8.3 7.8 7.7 8.3 8.0 7.9 8.0 7.8 7.7 -0.7 24 57 349
Iceland 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Norway 9.1 9.2 8.6 8.1 7.7 8.1 8.1 9.1 8.7 8.8 8.9 9.4 10.3 1.7 15 138

Annex A: Tables
233
3
3
234

Table 27: Capital transfers (representing taxes assessed but unlikely to be collected) as % of GDP
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
EU-28 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
EA-19 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.2 0.1 0.2 0.1 0.1 0.1
Belgium n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Annex A: Tables
Bulgaria n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Czech Republic n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Denmark 0.1 0.1 0.1 0.2 0.2 0.2 0.1 0.2 0.2 0.2 0.2 0.5 0.4
Germany n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Estonia n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Ireland n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Greece n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Spain 0.5 0.5 0.4 0.4 0.4 0.4 0.6 0.9 0.8 0.8 0.8 0.6 0.4
France 0.2 0.1 0.2 0.1 0.2 0.2 0.2 0.3 0.2 0.3 0.2 0.3 0.3
Croatia n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Italy n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Cyprus n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Latvia n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Lithuania 0.2 0.1 0.1 0.0 0.1 0.0 0.1 0.2 0.1 0.1 0.0 0.0 0.0
Luxembourg n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Hungary n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Malta n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Netherlands n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Austria n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Poland 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
Portugal n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Romania n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Slovenia 0.0 0.0 0.1 0.1 0.1 0.1 0.1 0.0 0.0 0.0 0.0 0.0 0.0
Slovakia n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Finland n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Sweden n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
United Kingdom n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Iceland n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Norway n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.


Table 28: Capital transfers (representing taxes assessed but unlikely to be collected) as % of total taxation
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
EU-28 0.2 0.2 0.2 0.1 0.2 0.2 0.2 0.3 0.3 0.3 0.3 0.3 0.2
EA-19 0.2 0.2 0.2 0.2 0.2 0.2 0.3 0.4 0.4 0.4 0.3 0.3 0.3
Belgium n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Bulgaria n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Czech Republic n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Denmark 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.4 0.4 0.5 0.4 1.0 0.9
Germany n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Estonia n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Ireland n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Greece n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Spain 1.5 1.5 1.2 1.1 1.2 1.2 1.7 2.8 2.5 2.6 2.3 1.9 1.2
France 0.4 0.3 0.4 0.2 0.4 0.5 0.5 0.7 0.5 0.7 0.5 0.7 0.6
Croatia n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Italy n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Cyprus n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Latvia n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Lithuania 0.6 0.3 0.2 0.2 0.2 0.1 0.2 0.6 0.4 0.2 0.2 0.2 0.1
Luxembourg n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Hungary n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Malta n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Netherlands n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Austria n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Poland 0.4 0.4 0.4 0.4 0.4 0.3 0.3 0.3 0.3 0.3 0.4 0.4 0.4
Portugal n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Romania n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.

Slovenia 0.1 0.1 0.2 0.3 0.3 0.3 0.3 0.1 0.1 0.1 0.1 0.0 0.0
Slovakia n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Finland n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Sweden n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
United Kingdom n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Iceland n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Norway n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.

Annex A: Tables
235
3
3
236

Table 29: Taxes received by level of government as % of GDP - Central government

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 20.4 20.2 20.3 20.6 20.9 21.0 20.3 19.1 19.6 19.7 20.0 20.2 20.4 0.1 2 850 411
EA-19 17.3 17.2 17.2 17.3 17.5 17.7 17.0 16.3 16.7 16.7 17.0 17.4 17.5 0.3 1 771 782
Annex A: Tables
Belgium (3) 15.3 14.6 14.3 13.8 13.6 13.1 12.8 11.3 12.3 11.6 13.0 13.4 13.3 -1.0 27 53 448
Belgium (4) 25.4 24.9 25.2 25.2 25.0 24.7 25.0 23.6 24.3 24.6 25.6 26.0 26.0 0.8 104 037
Bulgaria 15.3 19.8 21.1 20.3 21.0 22.7 22.1 19.1 18.7 17.9 18.8 19.6 19.1 -2.0 18 8 155
Czech Republic 24.3 24.8 25.1 24.0 23.7 24.1 23.0 22.1 22.5 23.4 23.9 24.1 23.3 -1.8 12 36 115
Denmark 30.2 30.2 31.4 33.1 31.9 35.1 33.5 33.4 33.0 33.1 33.7 34.5 37.2 5.8 1 97 037
Germany 10.8 11.0 10.4 10.6 10.8 11.3 11.4 11.6 11.1 11.4 11.6 11.5 11.5 1.1 28 336 326
Estonia 26.1 25.9 26.2 24.9 25.6 26.2 25.8 28.5 26.7 25.3 25.5 25.7 26.4 0.2 7 5 270
Ireland 27.1 28.0 28.9 29.0 30.6 30.0 28.1 27.1 27.0 26.6 27.3 27.8 28.8 -0.1 4 54 463
Greece 21.3 19.8 19.3 20.5 19.7 20.1 20.0 19.6 20.6 22.4 23.8 23.9 24.7 5.4 9 43 895
Spain 15.0 14.6 15.0 15.7 16.1 16.7 13.1 10.6 12.7 12.2 12.0 13.7 14.2 -0.8 26 147 741
France 17.1 16.8 17.6 17.2 16.5 15.9 15.4 13.9 15.3 14.7 15.3 15.8 15.7 -1.9 23 335 249
Croatia 22.1 21.7 20.9 20.9 21.2 21.2 20.7 19.9 20.2 19.6 20.1 20.8 20.3 -0.6 17 8 731
Italy 21.7 21.5 21.0 20.7 22.1 22.4 21.9 22.4 22.3 22.3 23.6 23.6 23.6 2.6 11 380 448
Cyprus 21.6 22.2 22.0 23.3 24.5 28.6 27.2 23.5 23.5 23.5 23.2 23.4 24.6 2.6 10 4 280
Latvia 14.1 14.2 14.4 15.2 15.7 15.2 14.4 12.9 13.4 13.6 14.3 14.5 14.8 0.4 25 3 497
Lithuania 19.2 19.0 19.3 19.7 20.5 20.3 20.5 17.0 16.0 15.5 15.6 15.6 15.9 -3.4 22 5 797
Luxembourg 25.4 25.3 24.8 26.1 24.8 25.1 25.2 25.9 25.6 25.4 26.3 26.1 26.2 1.4 8 12 813
Hungary 21.9 21.7 21.4 21.0 21.0 22.6 24.5 24.4 23.5 21.7 23.3 23.0 23.2 1.8 13 24 194
Malta 29.4 29.4 29.9 31.3 31.7 32.6 31.9 32.3 31.1 31.8 31.9 32.3 33.7 3.8 2 2 733
Netherlands 21.4 20.6 20.4 21.4 21.8 21.9 21.4 21.0 21.3 20.4 19.6 20.0 20.9 0.5 15 138 381
Austria 29.1 28.8 28.4 27.6 27.1 27.4 28.1 27.2 27.2 27.3 27.8 28.4 28.7 0.3 5 94 380
Poland 16.9 16.7 15.8 16.6 17.3 18.1 18.3 16.1 16.3 16.5 15.8 15.5 15.5 -0.3 24 63 534
Portugal 21.7 21.7 20.7 21.1 21.6 21.9 21.6 19.7 20.3 21.8 21.2 23.2 23.2 2.5 13 40 164
Romania 16.8 17.3 17.2 17.4 17.9 18.1 17.4 16.0 16.5 18.0 17.7 17.5 17.8 0.6 20 26 774
Slovenia 20.6 20.8 20.7 21.2 21.0 20.2 19.5 18.2 18.3 18.1 18.1 18.3 18.4 -2.3 19 6 878
Slovakia 17.4 17.9 17.5 18.4 17.0 16.9 16.6 15.8 15.3 15.7 15.2 16.2 16.9 -0.6 21 12 796
Finland 22.5 22.1 21.9 21.8 21.5 21.1 20.5 19.0 18.7 20.1 20.3 20.8 20.8 -1.1 16 42 635
Sweden 26.9 26.9 27.2 28.5 28.5 28.4 27.0 26.9 27.1 26.5 26.1 26.2 26.5 -0.7 6 114 070
United Kingdom 31.9 31.7 32.3 32.5 33.2 32.9 34.3 31.2 32.0 32.5 31.7 31.5 31.1 -1.2 3 700 019
Iceland 25.9 27.0 28.0 30.5 30.8 29.3 26.2 23.3 24.9 25.3 26.0 26.4 29.4 1.4 3 774
Norway 36.8 35.5 36.5 36.9 37.4 36.8 36.5 35.5 36.2 37.0 36.3 34.6 33.6 -2.9 126 670

(3) Alternative allocation of tax revenue by sub-sector according to ultimately received tax revenues.
(4) Tax revenues as transmitted under ESA2010 national accounts rules

Table 30: Taxes received by level of government as % of total taxation - Central government

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 54.4 53.6 54.2 54.5 54.7 54.9 53.5 51.2 52.7 52.2 52.2 52.3 52.6 -1.6 2 850 411
EA-19 45.2 44.8 45.2 45.3 45.3 45.5 44.3 43.0 44.1 43.4 43.2 43.6 43.6 -1.6 1 771 782
Belgium (3) 34.7 33.6 32.8 31.8 31.4 30.4 29.5 26.5 28.4 26.6 29.0 29.4 29.4 -3.4 28 53 448
Belgium (4) 57.6 57.2 57.8 58.0 57.9 57.3 57.4 55.2 56.3 56.4 57.1 57.0 57.3 -0.5 104 037
Bulgaria 55.1 65.2 67.0 67.1 70.6 72.4 72.2 70.1 71.1 70.0 70.8 70.1 68.7 1.7 9 8 155
Czech Republic 72.9 72.8 72.8 70.2 70.0 70.2 69.6 68.9 69.1 69.7 69.9 69.3 68.4 -4.4 10 36 115
Denmark 66.5 66.3 67.6 69.0 68.7 75.7 74.8 73.9 72.8 72.8 73.2 73.3 74.7 7.1 5 97 037
Germany 28.8 29.0 28.1 28.6 29.0 30.2 30.2 30.4 30.3 30.7 30.6 30.4 30.3 2.2 27 336 326
Estonia 83.8 83.9 83.8 83.0 84.0 83.8 82.0 81.5 80.3 80.4 80.8 81.7 81.9 -1.9 4 5 270
Ireland 97.4 97.4 97.5 97.3 97.6 97.3 97.0 96.4 96.2 96.3 96.1 96.4 96.8 -0.7 2 54 463
Greece 64.4 63.0 63.4 64.5 63.6 63.1 62.8 63.7 64.2 66.6 67.0 67.5 68.8 5.4 7 43 895
Spain 45.2 44.1 44.0 44.6 44.8 45.8 40.9 35.7 40.5 39.0 37.2 41.6 42.2 -1.8 25 147 741
France 40.7 39.9 41.9 40.3 38.2 37.3 36.3 33.2 36.4 34.0 34.3 34.8 34.3 -7.6 26 335 249
Croatia 58.6 58.3 57.3 57.6 57.7 57.3 56.3 54.6 56.0 55.5 56.1 56.8 55.3 -2.1 18 8 731
Italy 54.8 54.0 53.6 53.3 55.2 54.1 53.1 53.8 53.7 53.8 54.4 54.5 54.3 0.8 20 380 448
Cyprus 76.5 76.4 74.1 73.8 75.8 78.8 77.6 73.1 72.8 73.1 73.7 74.0 72.0 -2.1 6 4 280
Latvia 50.4 51.8 51.9 54.2 54.4 53.7 51.8 47.2 47.9 48.7 50.0 50.8 51.1 -0.8 21 3 497
Lithuania 66.1 66.5 66.7 67.6 67.9 67.8 66.9 56.4 56.4 57.0 57.7 57.8 57.4 -9.3 16 5 797
Luxembourg 66.7 66.4 66.9 68.3 68.4 68.6 67.7 66.3 67.3 66.9 67.7 68.5 68.7 1.8 8 12 813
Hungary 58.6 58.1 57.8 57.3 57.3 57.1 61.7 62.2 62.8 59.1 60.6 60.2 60.6 2.7 15 24 194
Malta 100.0 100.0 99.4 99.0 99.2 99.2 99.3 99.4 99.4 99.5 99.3 99.5 99.5 0.1 1 2 733
Netherlands 60.3 58.4 58.0 60.6 59.9 60.9 58.7 59.3 59.1 56.9 54.4 54.5 55.7 -2.3 17 138 381
Austria 68.1 67.8 67.6 67.0 66.8 67.3 67.6 66.1 66.3 66.4 66.6 66.6 66.5 -1.1 12 94 380
Poland 51.1 51.5 49.2 50.1 51.1 52.4 53.2 51.1 52.4 52.2 49.6 48.5 48.2 -1.0 23 63 534

Portugal 69.3 69.1 68.7 68.6 69.1 68.8 68.1 66.0 66.7 67.5 66.6 68.0 67.8 -0.9 11 40 164
Romania 60.1 62.7 63.3 62.8 62.9 62.4 63.1 60.9 63.2 64.0 63.4 63.9 64.4 1.1 13 26 774
Slovenia 55.4 55.6 55.4 55.9 55.7 54.4 53.4 49.9 49.2 49.2 48.8 49.5 50.2 -5.2 22 6 878
Slovakia 52.8 55.1 55.4 58.7 58.0 58.1 57.5 54.8 54.5 55.2 53.9 53.8 54.6 -0.8 19 12 796
Finland 51.9 52.1 52.2 51.8 50.9 50.9 49.9 46.3 45.9 47.9 47.5 47.6 47.4 -4.9 24 42 635
Sweden 59.4 59.2 59.6 61.1 62.0 63.3 61.4 61.1 62.7 62.3 61.3 61.2 61.8 2.2 14 114 070
United Kingdom 94.9 94.7 94.7 94.7 94.8 94.8 94.9 94.2 94.3 94.6 94.5 94.5 94.6 -0.1 3 700 019
Iceland 75.3 75.8 76.5 77.1 75.8 75.0 74.2 72.8 74.5 73.4 73.7 73.4 75.5 -1.0 3 774
Norway 87.0 85.2 86.3 86.7 87.3 87.4 88.1 86.1 86.4 87.9 87.5 86.7 86.2 -0.1 126 670

Annex A: Tables
237
3
3
238

Table 31: Taxes received by level of government as % of GDP - State government

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 2.0 2.1 2.0 2.0 2.1 2.1 2.1 2.1 2.0 2.0 2.2 2.2 2.2 0.2 301 026
EA-19 2.8 2.8 2.8 2.7 2.8 2.9 2.9 2.8 2.6 2.8 3.0 2.9 3.0 0.2 301 026
Annex A: Tables
Belgium (3) 10.2 10.5 10.3 10.5 10.4 10.4 10.7 10.6 10.2 10.7 10.8 10.9 10.9 0.6 43 494
Belgium (4) 2.1 2.1 2.1 2.2 2.3 2.3 2.3 2.1 2.2 2.3 2.3 2.5 2.4 0.3 9 509
Bulgaria n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Czech Republic n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Denmark n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Germany 7.9 7.9 7.8 7.7 8.0 8.3 8.4 8.2 7.7 7.8 8.1 8.2 8.3 0.5 241 703
Estonia n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Ireland n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Greece n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Spain 3.8 4.2 4.7 4.9 5.2 5.0 4.5 4.6 4.0 4.4 5.7 4.6 4.6 -0.1 47 653
France n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Croatia n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Italy n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Cyprus n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Latvia n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Lithuania n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Luxembourg n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Hungary n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Malta n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Netherlands n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Austria 0.6 0.7 0.6 0.6 0.6 0.6 0.6 0.6 0.7 0.6 0.6 0.7 0.7 0.1 2 162
Poland n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Portugal n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Romania n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Slovenia n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Slovakia n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Finland n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Sweden n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
United Kingdom n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Iceland n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Norway n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.


Table 32: Taxes received by level of government as % of total taxation - State government

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 5.4 5.5 5.4 5.3 5.5 5.5 5.6 5.7 5.3 5.4 5.7 5.6 5.6 0.1 301 026
EA-19 7.2 7.2 7.2 7.2 7.3 7.5 7.5 7.4 7.0 7.2 7.6 7.3 7.4 0.2 301 026
Belgium (3) 23.3 24.0 23.5 24.1 24.1 24.3 24.6 24.7 23.7 24.5 24.2 24.0 24.0 0.4 43 494
Belgium (4) 4.7 4.8 4.9 5.2 5.3 5.3 5.2 5.0 5.2 5.3 5.1 5.4 5.2 0.3 9 509
Czech Republic n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Denmark n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Germany 21.1 20.9 21.1 20.8 21.5 22.3 22.3 21.4 20.9 21.0 21.4 21.6 21.8 0.7 241 703
Estonia n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Ireland n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Spain 11.5 12.6 13.6 14.0 14.4 13.8 13.9 15.5 12.9 14.2 17.6 14.1 13.6 0.0 47 653
France n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Italy n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Latvia n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Luxembourg n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Austria 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.6 1.6 1.5 1.5 1.6 1.5 0.0 2 162
Poland n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.

Romania n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Slovakia n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
United Kingdom n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.

Annex A: Tables
239
3
3
240

Table 33: Taxes received by level of government as % of GDP - Local government

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 3.6 3.7 3.7 3.8 3.8 3.8 3.8 3.8 3.7 3.9 4.0 4.0 4.0 0.3 561 251
EA-19 3.4 3.4 3.5 3.6 3.6 3.7 3.7 3.7 3.5 3.8 3.9 4.0 4.0 0.5 403 103
Annex A: Tables
Belgium (3) 2.1 2.3 2.2 2.2 2.2 2.3 2.0 2.4 2.2 2.3 2.1 2.2 2.2 0.0 15 8 631
Belgium (4) 2.1 2.2 2.1 2.1 2.2 2.2 2.0 2.3 2.2 2.2 2.1 2.2 2.1 0.0 8 465
Bulgaria 3.2 0.5 0.5 0.5 0.7 0.8 0.9 0.8 0.8 0.8 0.8 0.8 0.9 0.4 21 368
Czech Republic 4.0 4.1 4.3 5.0 4.8 4.8 4.7 4.5 4.5 4.6 4.6 5.0 5.0 0.7 7 7 796
Denmark 15.0 15.2 14.8 14.6 14.3 11.0 11.1 11.6 12.1 12.1 12.1 12.4 12.4 -2.4 2 32 362
Germany 2.4 2.4 2.6 2.7 2.9 3.0 3.1 2.8 2.8 2.9 3.0 3.0 3.0 0.4 12 87 034
Estonia 0.4 0.4 0.4 0.4 0.3 0.3 0.4 0.4 0.5 0.5 0.4 0.4 0.3 -0.1 27 69
Ireland 0.6 0.6 0.6 0.7 0.6 0.7 0.7 0.9 0.9 0.9 1.0 0.9 0.8 0.2 23 1 544
Greece 0.7 0.7 0.7 0.7 0.7 0.7 0.7 0.7 0.8 0.8 0.9 0.9 0.9 0.2 21 1 556
Spain 2.9 2.8 2.8 2.9 3.0 3.0 2.8 2.7 2.9 2.9 3.0 3.2 3.3 0.5 11 34 834
France 4.0 4.1 4.4 4.6 4.7 4.8 4.8 5.1 4.2 5.3 5.5 5.5 5.6 1.2 5 119 842
Croatia 3.6 3.7 3.8 3.8 4.1 4.3 4.4 4.4 4.1 4.1 4.3 4.5 4.5 0.7 8 1 950
Italy 6.1 6.4 6.1 6.1 6.2 6.5 6.4 5.9 6.0 6.1 6.6 6.5 6.6 0.5 4 106 212
Cyprus 0.4 0.4 0.4 0.4 0.4 0.5 0.5 0.5 0.5 0.5 0.4 0.6 0.5 0.1 25 86
Latvia 4.8 4.8 4.9 4.7 4.9 5.1 5.3 5.0 5.8 5.4 5.5 5.5 5.6 0.7 5 1 329
Lithuania 0.6 0.5 0.5 0.4 0.4 0.4 0.4 0.5 0.5 0.4 0.4 0.4 0.5 0.0 25 168
Luxembourg 2.3 2.3 1.8 1.7 1.6 1.6 1.7 1.8 1.7 1.8 1.6 1.3 1.3 -0.5 19 613
Hungary 3.9 4.3 4.4 4.3 4.3 4.4 2.5 2.6 2.4 2.4 2.4 2.2 2.2 -2.2 14 2 261
Netherlands 1.3 1.4 1.4 1.4 1.2 1.2 1.2 1.3 1.3 1.4 1.4 1.4 1.4 0.0 17 9 313
Austria 1.4 1.4 1.4 1.4 1.3 1.3 1.3 1.4 1.4 1.4 1.4 1.4 1.4 0.0 17 4 586
Poland 3.3 3.1 4.1 4.2 4.3 4.6 4.7 4.1 3.9 3.9 4.0 4.1 4.3 0.2 9 17 686
Portugal 2.0 1.9 2.0 2.1 2.1 2.2 2.2 2.1 2.0 2.1 2.1 2.4 2.5 0.5 13 4 285
Romania 0.9 1.0 0.9 0.9 1.0 1.1 0.9 0.9 1.0 1.1 1.0 1.0 1.0 0.1 20 1 492
Slovenia 2.8 2.8 2.8 2.8 2.9 3.4 3.2 3.7 4.0 4.0 4.1 4.0 3.9 1.1 10 1 447
Slovakia 1.4 1.3 1.3 0.7 0.7 0.7 0.6 0.7 0.7 0.7 0.7 0.7 0.7 -0.6 24 546
Finland 9.3 8.9 8.7 8.7 8.9 8.8 9.0 9.7 9.9 9.7 9.7 10.2 10.3 1.6 3 21 174
Sweden 14.7 15.1 15.0 15.0 14.7 13.7 14.1 14.2 13.3 13.1 13.5 13.7 13.4 -1.6 1 57 693
United Kingdom 1.5 1.6 1.6 1.6 1.6 1.6 1.7 1.8 1.7 1.7 1.7 1.6 1.6 0.0 16 36 541
Iceland 8.5 8.6 8.6 9.0 9.8 9.8 9.1 8.7 8.5 9.2 9.3 9.6 9.5 0.9 1 226
Norway 5.5 6.1 5.8 5.7 5.4 5.3 4.9 5.7 5.7 5.1 5.2 5.3 5.4 -0.4 20 305


Table 34: Taxes received by level of government as % of total taxation - Local government

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 9.5 9.7 9.9 10.0 10.0 10.0 10.1 10.2 9.8 10.3 10.5 10.4 10.4 0.4 561 251
EA-19 8.8 8.9 9.2 9.4 9.4 9.6 9.7 9.6 9.2 9.8 10.0 9.9 9.9 0.7 403 103
Belgium (3) 4.9 4.9 4.9 4.9 4.9 4.9 4.9 4.9 4.9 4.9 4.9 4.9 4.9 0.0 16 8 631
Belgium (4) 4.8 5.1 4.9 4.9 5.0 5.2 4.5 5.5 5.1 5.1 4.6 4.7 4.7 -0.2 8 465
Bulgaria 11.3 1.6 1.6 1.8 2.3 2.6 2.9 2.8 2.9 3.0 3.0 3.0 3.1 1.5 21 368
Czech Republic 12.0 12.1 12.4 14.6 14.2 14.1 14.3 14.2 13.8 13.7 13.6 14.3 14.8 2.4 6 7 796
Denmark 33.1 33.3 31.9 30.5 30.8 23.8 24.7 25.7 26.7 26.7 26.3 26.3 24.9 -7.0 2 32 362
Germany 6.5 6.4 7.0 7.3 7.8 7.9 8.1 7.5 7.5 7.7 7.9 7.9 7.8 0.9 12 87 034
Estonia 1.4 1.3 1.2 1.2 1.0 0.9 1.2 1.2 1.4 1.5 1.3 1.1 1.1 -0.1 27 69
Ireland 2.2 2.2 2.1 2.2 2.0 2.2 2.6 3.2 3.3 3.2 3.4 3.1 2.7 0.6 22 1 544
Greece 2.0 2.1 2.2 2.2 2.2 2.2 2.3 2.3 2.3 2.3 2.4 2.6 2.4 0.2 23 1 556
Spain 8.6 8.3 8.3 8.3 8.4 8.2 8.7 9.0 9.1 9.2 9.5 9.8 10.0 1.7 11 34 834
France 9.5 9.7 10.5 10.9 10.9 11.3 11.4 12.3 9.9 12.3 12.4 12.1 12.3 1.8 9 119 842
Croatia 9.7 9.9 10.4 10.4 11.0 11.6 11.9 12.2 11.4 11.6 12.0 12.3 12.3 1.9 8 1 950
Italy 15.4 16.0 15.7 15.7 15.5 15.8 15.5 14.2 14.5 14.7 15.3 15.0 15.2 -0.5 5 106 212
Cyprus 1.3 1.4 1.4 1.3 1.4 1.3 1.4 1.4 1.4 1.4 1.3 1.8 1.4 0.0 26 86
Latvia 17.1 17.6 17.7 16.7 16.9 17.9 19.0 18.4 20.6 19.5 19.1 19.1 19.4 1.7 4 1 329
Lithuania 2.2 1.7 1.7 1.5 1.3 1.2 1.2 1.6 1.8 1.6 1.6 1.6 1.7 0.0 25 168
Luxembourg 6.1 5.9 4.9 4.4 4.4 4.4 4.5 4.5 4.4 4.6 4.0 3.5 3.3 -1.6 19 613
Hungary 10.5 11.4 12.0 11.6 11.7 11.1 6.4 6.7 6.5 6.5 6.3 5.9 5.7 -6.3 14 2 261
Netherlands 3.7 3.9 4.0 4.0 3.3 3.3 3.3 3.7 3.7 3.8 3.9 3.8 3.7 -0.3 17 9 313
Austria 3.3 3.3 3.3 3.3 3.3 3.2 3.2 3.3 3.3 3.3 3.3 3.3 3.2 0.0 20 4 586
Poland 10.1 9.6 12.8 12.7 12.9 13.3 13.5 13.1 12.7 12.4 12.6 12.9 13.4 0.6 7 17 686

Portugal 6.3 6.0 6.7 6.7 6.6 7.1 7.0 7.0 6.7 6.5 6.7 6.9 7.2 0.5 13 4 285
Romania 3.1 3.5 3.4 3.1 3.4 4.0 3.2 3.5 4.0 3.8 3.6 3.6 3.6 0.2 18 1 492
Slovenia 7.4 7.6 7.6 7.4 7.7 9.1 8.9 10.0 10.8 10.8 11.0 10.9 10.6 3.0 10 1 447
Slovakia 4.1 4.0 4.2 2.3 2.4 2.3 2.2 2.5 2.4 2.4 2.5 2.4 2.3 -1.8 24 546
Finland 21.4 21.1 20.8 20.7 21.0 21.3 21.9 23.7 24.3 23.2 22.7 23.4 23.5 2.7 3 21 174
Sweden 32.6 33.1 32.8 32.1 31.9 30.4 31.9 32.2 30.7 30.8 31.8 31.9 31.3 -1.5 1 57 693
United Kingdom 4.6 4.8 4.8 4.8 4.7 4.7 4.6 5.3 5.1 4.9 4.9 5.0 4.9 0.1 15 36 541
Iceland 24.7 24.2 23.5 22.9 24.2 25.0 25.8 27.2 25.5 26.6 26.3 26.6 24.5 1.0 1 226
Norway 13.0 14.8 13.7 13.3 12.7 12.6 11.9 13.9 13.6 12.1 12.5 13.3 13.8 0.1 20 305

Annex A: Tables
241
3
3
242

Table 35: Taxes received by level of government as % of GDP - Social security funds

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 11.4 11.6 11.2 11.2 11.2 11.1 11.6 12.1 11.8 11.9 12.0 12.1 12.0 0.8 1 680 659
EA-19 14.7 14.8 14.4 14.4 14.5 14.4 14.6 15.1 14.9 15.1 15.4 15.5 15.6 1.2 1 574 833
Annex A: Tables
Belgium (3) 15.6 15.4 16.2 16.3 16.4 16.5 17.3 17.8 17.7 18.5 18.2 18.4 18.4 2.2 2 73 509
Belgium (4) 14.0 13.8 13.6 13.3 13.3 13.3 13.7 14.2 13.9 14.0 14.3 14.5 14.4 0.8 57 572
Bulgaria 9.3 10.1 9.9 9.4 8.0 7.6 7.4 7.2 6.7 6.8 6.9 7.4 7.7 -2.2 21 3 297
Czech Republic 5.0 5.1 5.0 5.0 5.2 5.2 5.1 5.3 5.4 5.4 5.5 5.6 5.6 0.6 22 8 592
Denmark 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.1 0.1 0.0 0.0 0.0 0.0 25 97
Germany 16.2 16.4 16.1 15.8 15.4 14.6 14.7 15.3 15.0 14.9 15.0 15.0 15.1 -1.0 3 440 248
Estonia 4.6 4.6 4.6 4.5 4.4 4.6 5.1 5.9 5.9 5.5 5.5 5.3 5.3 0.7 23 1 067
Ireland n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Greece 11.0 10.9 10.3 10.5 10.5 10.9 11.0 10.3 10.6 10.4 10.7 10.5 10.3 0.0 16 18 207
Spain 11.4 11.5 11.5 11.5 11.5 11.5 11.6 11.7 11.6 11.6 11.3 11.2 11.3 -0.2 13 117 993
France 20.8 21.0 20.0 20.7 21.8 21.8 22.1 22.8 22.5 23.1 23.6 24.0 24.4 4.4 1 520 689
Croatia 11.9 11.8 11.8 11.6 11.5 11.5 11.7 12.1 11.8 11.6 11.5 11.3 11.8 0.0 12 5 065
Italy 11.7 11.8 11.9 11.9 11.6 12.3 12.8 13.2 13.0 12.9 13.1 13.1 13.1 1.2 7 211 551
Cyprus 6.2 6.4 7.1 7.5 7.1 6.9 7.1 7.9 8.1 8.0 7.8 7.5 9.0 1.9 17 1 557
Latvia 9.0 8.4 8.3 7.9 8.1 7.9 8.0 9.3 8.7 8.7 8.7 8.5 8.4 0.1 20 1 982
Lithuania 9.2 9.1 9.1 8.8 9.1 9.1 9.5 12.4 11.6 11.1 10.8 10.8 11.1 2.0 14 4 047
Luxembourg 10.3 10.5 10.4 10.4 9.8 9.8 10.3 11.4 10.7 10.7 10.9 10.7 10.6 0.2 15 5 206
Hungary 11.5 11.4 11.1 11.2 11.2 12.4 12.4 12.0 11.4 12.5 12.7 12.8 12.8 1.7 8 13 343
Malta n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Netherlands 12.5 13.0 13.1 12.2 13.1 12.6 13.5 12.8 13.1 13.8 14.7 15.0 14.8 1.7 4 98 406
Austria 11.4 11.5 11.4 11.4 11.4 11.2 11.4 11.8 11.7 11.7 11.8 12.1 12.3 0.9 10 40 378
Poland 12.8 12.6 12.2 12.2 12.1 11.8 11.3 11.2 10.8 11.1 12.0 12.2 12.2 0.0 11 50 164
Portugal 7.5 7.7 7.3 7.5 7.5 7.6 7.8 8.0 8.0 8.3 8.4 8.5 8.5 1.2 19 14 662
Romania 10.3 9.3 9.1 9.5 9.6 9.6 9.2 9.2 8.5 9.0 9.1 8.8 8.8 -0.3 18 13 213
Slovenia 13.8 13.7 13.8 13.8 13.6 13.3 13.6 14.4 14.7 14.5 14.8 14.5 14.2 0.4 5 5 312
Slovakia 14.1 13.3 12.7 12.1 11.4 11.3 11.4 12.1 11.8 11.9 12.1 13.1 13.2 0.5 6 9 961
Finland 11.5 11.3 11.2 11.5 11.7 11.4 11.5 12.2 12.1 12.1 12.6 12.6 12.7 1.5 9 25 996
Sweden 3.5 3.4 3.3 3.0 2.7 2.7 2.7 2.8 2.7 2.8 2.8 2.8 2.8 -0.5 24 12 055
United Kingdom n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Iceland 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0


Table 36: Taxes received by level of government as % of total taxation - Social security funds

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 30.3 30.8 30.0 29.7 29.4 29.1 30.4 32.5 31.7 31.7 31.3 31.3 31.0 1.0 1 680 659
EA-19 38.3 38.6 38.0 37.8 37.5 37.0 38.1 39.6 39.3 39.2 38.9 38.8 38.7 0.7 1 574 833
Belgium (3) 35.5 35.5 37.2 37.5 37.9 38.4 39.6 41.7 41.1 42.3 40.7 40.4 40.5 3.3 3 73 509
Belgium (4) 31.7 31.7 31.1 30.7 30.6 30.9 31.5 33.2 32.2 32.1 32.0 31.8 31.7 0.6 57 572
Bulgaria 33.6 33.2 31.5 31.1 27.0 24.4 24.1 26.6 25.6 26.5 25.8 26.5 27.8 -3.7 19 3 297
Czech Republic 15.1 15.1 14.4 14.7 15.3 15.2 15.6 16.5 16.6 16.1 16.1 16.0 16.3 1.8 23 8 592
Denmark 0.0 0.1 0.1 0.1 0.1 0.0 0.0 0.0 0.1 0.1 0.1 0.1 0.1 0.0 25 97
Germany 43.3 43.5 43.5 42.8 41.3 39.2 38.9 40.3 40.9 40.1 39.7 39.6 39.7 -3.8 5 440 248
Estonia 14.8 14.8 14.6 15.1 14.4 14.6 16.2 16.9 17.8 17.6 17.4 16.7 16.6 2.0 22 1 067
Ireland n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Greece 33.2 34.5 34.0 32.9 33.8 34.3 34.5 33.6 33.1 30.8 30.3 29.7 28.5 -5.4 16 18 207
Spain 34.3 34.6 33.6 32.6 32.0 31.7 36.1 39.3 37.0 37.0 35.2 34.1 33.7 0.1 9 117 993
France 49.6 50.1 47.4 48.5 50.7 51.1 52.0 54.3 53.4 53.4 53.0 52.9 53.2 5.8 1 520 689
Croatia 31.7 31.8 32.3 32.0 31.3 31.1 31.8 33.2 32.6 32.9 31.9 30.8 32.1 -0.2 11 5 065
Italy 29.5 29.7 30.4 30.7 29.0 29.8 31.0 31.6 31.4 31.2 30.1 30.2 30.2 -0.2 13 211 551
Cyprus 22.1 22.2 23.8 23.9 22.0 18.9 20.2 24.7 25.2 24.9 24.6 23.9 26.2 2.4 20 1 557
Latvia 32.4 30.7 30.0 28.4 28.0 27.8 28.7 33.9 31.0 31.2 30.4 29.7 29.0 -1.0 14 1 982
Lithuania 31.7 31.8 31.2 30.2 30.1 30.2 30.9 41.3 41.1 40.6 40.0 39.9 40.1 8.9 4 4 047
Luxembourg 27.1 27.5 28.0 27.1 27.0 26.8 27.7 29.1 28.2 28.3 28.2 27.9 27.9 -0.1 18 5 206
Hungary 30.8 30.5 29.9 30.6 30.6 31.3 31.3 30.7 30.4 34.0 32.9 33.6 33.4 3.5 10 13 343
Malta n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Netherlands 35.2 36.9 37.1 34.5 36.0 34.9 37.0 36.1 36.3 38.4 40.8 40.8 39.6 2.5 6 98 406
Austria 26.7 27.0 27.2 27.8 28.0 27.6 27.4 28.7 28.5 28.4 28.3 28.3 28.5 1.2 17 40 378
Poland 38.8 38.8 37.9 36.8 35.7 34.1 32.9 35.5 34.7 35.2 37.5 38.4 38.1 0.2 8 50 164

Portugal 24.1 24.6 24.3 24.4 24.0 23.8 24.5 26.7 26.3 25.7 26.4 24.8 24.7 0.5 21 14 662
Romania 36.8 33.8 33.3 34.1 33.7 33.2 33.2 35.2 32.5 31.9 32.7 32.1 31.8 -1.5 12 13 213
Slovenia 37.2 36.8 36.8 36.4 36.2 35.9 37.2 39.6 39.6 39.5 39.8 39.3 38.8 2.0 7 5 312
Slovakia 43.0 40.9 40.2 38.5 39.0 38.9 39.5 42.2 42.2 41.6 43.0 43.3 42.5 2.3 2 9 961
Finland 26.5 26.7 26.8 27.2 27.8 27.6 28.0 29.7 29.7 28.7 29.6 28.9 28.9 2.1 15 25 996
Sweden 7.7 7.4 7.3 6.4 5.8 5.9 6.2 6.3 6.2 6.5 6.6 6.6 6.5 -0.8 24 12 055
United Kingdom n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Iceland 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0
Norway n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.

Annex A: Tables
243
3
3
244

Table 37: Taxes received by level of government as % of GDP - EU Institutions

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 : : 0.1 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.1 21 644
EA-19 : : 0.1 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.1 15 869
Annex A: Tables
Belgium (3) 0.7 0.7 0.7 0.7 0.7 0.7 0.7 0.6 0.7 0.6 0.6 0.6 0.6 0.0 2 492
Belgium (4) 0.5 0.5 0.5 0.5 0.5 0.6 0.6 0.5 0.5 0.5 0.5 0.5 0.5 0.0 1 993
Bulgaria n.a. n.a. n.a. n.a. n.a. 0.2 0.2 0.1 0.1 0.1 0.1 0.1 0.1 0.1 57
Czech Republic 0.0 0.0 0.1 0.2 0.2 0.2 0.2 0.1 0.2 0.2 0.2 0.1 0.2 0.1 271
Denmark 0.2 0.1 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.0 407
Germany 0.1 0.1 0.1 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.1 4 471
Estonia n.a. n.a. 0.1 0.2 0.2 0.2 0.2 0.1 0.2 0.2 0.2 0.2 0.2 0.1 30
Ireland 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 275
Greece 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 165
Spain 0.1 0.1 0.1 0.2 0.2 0.2 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 1 514
France 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 2 056
Croatia n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 0.0 0.1 0.1 55
Italy 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 2 020
Cyprus 0.0 0.0 0.2 0.3 0.3 0.4 0.3 0.2 0.2 0.2 0.1 0.1 0.1 -0.1 24
Latvia 0.0 0.0 0.1 0.2 0.2 0.2 0.2 0.1 0.1 0.2 0.1 0.1 0.2 0.1 36
Lithuania n.a. n.a. 0.1 0.2 0.2 0.3 0.3 0.2 0.2 0.2 0.2 0.2 0.2 0.1 87
Luxembourg 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 0.0 0.0 0.0 0.0 0.0 -0.1 19
Hungary n.a. n.a. 0.1 0.2 0.2 0.2 0.2 0.2 0.1 0.1 0.1 0.1 0.1 0.0 142
Malta n.a. n.a. 0.2 0.3 0.3 0.3 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.0 14
Netherlands 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.0 2 258
Austria 0.2 0.2 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 410
Poland n.a. n.a. 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 428
Portugal 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 147
Romania n.a. n.a. n.a. n.a. n.a. 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 106
Slovenia 0.0 0.0 0.1 0.1 0.1 0.2 0.2 0.2 0.2 0.2 0.2 0.1 0.1 0.0 52
Slovakia n.a. n.a. 0.1 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.1 127
Finland 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 171
Sweden 0.1 0.1 0.1 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.1 0.1 0.1 0.0 638
United Kingdom 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.0 3 672


Table 38: Taxes received by level of government as % of total taxation - EU Institutions

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 : : 0.4 0.4 0.4 0.4 0.5 0.4 0.4 0.4 0.4 0.4 0.4 0.0 21 644
EA-19 : : 0.4 0.4 0.4 0.4 0.5 0.4 0.4 0.4 0.4 0.4 0.4 0.0 15 869
Belgium (3) 1.6 1.7 1.5 1.6 1.6 1.6 1.7 1.5 1.5 1.4 1.4 1.3 1.4 -0.1 1 2 492
Belgium (4) 1.2 1.3 1.2 1.3 1.3 1.3 1.4 1.2 1.2 1.2 1.1 1.1 1.1 -0.1 1 993
Bulgaria n.a. n.a. n.a. n.a. n.a. 0.6 0.8 0.5 0.4 0.5 0.4 0.5 0.5 0.5 10 57
Czech Republic 0.0 0.0 0.3 0.5 0.5 0.5 0.5 0.4 0.5 0.5 0.5 0.4 0.5 0.2 7 271
Denmark 0.3 0.3 0.4 0.4 0.4 0.5 0.5 0.4 0.4 0.4 0.3 0.3 0.3 -0.1 20 407
Germany 0.4 0.4 0.4 0.4 0.5 0.4 0.5 0.4 0.4 0.5 0.4 0.4 0.4 0.0 13 4 471
Estonia n.a. n.a. 0.4 0.7 0.6 0.7 0.6 0.4 0.5 0.6 0.5 0.5 0.5 0.0 11 30
Ireland 0.4 0.3 0.4 0.5 0.4 0.4 0.5 0.4 0.5 0.5 0.5 0.5 0.5 0.1 9 275
Greece 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.3 0.4 0.3 0.2 0.2 0.3 -0.2 23 165
Spain 0.4 0.4 0.4 0.5 0.4 0.4 0.4 0.4 0.5 0.5 0.4 0.4 0.4 0.0 12 1 514
France 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.0 26 2 056
Croatia n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 0.1 0.3 0.3 17 55
Italy 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.0 22 2 020
Cyprus 0.0 0.0 0.6 1.0 0.8 1.0 0.9 0.8 0.6 0.5 0.4 0.3 0.4 -0.2 14 24
Latvia 0.0 0.0 0.5 0.7 0.7 0.6 0.5 0.4 0.5 0.5 0.5 0.4 0.5 0.0 5 36
Lithuania n.a. n.a. 0.4 0.7 0.7 0.8 1.0 0.7 0.7 0.7 0.7 0.8 0.9 0.5 3 87
Luxembourg 0.2 0.2 0.2 0.2 0.2 0.2 0.1 0.1 0.1 0.1 0.1 0.1 0.1 -0.1 28 19
Hungary n.a. n.a. 0.2 0.5 0.4 0.5 0.5 0.4 0.3 0.4 0.3 0.3 0.4 0.1 16 142
Malta n.a. n.a. 0.6 1.0 0.8 0.8 0.7 0.6 0.6 0.5 0.7 0.5 0.5 -0.1 6 14
Netherlands 0.8 0.8 0.9 0.9 0.8 0.9 0.9 0.8 0.9 0.9 0.9 0.9 0.9 0.1 2 2 258
Austria 0.4 0.4 0.3 0.4 0.4 0.4 0.3 0.3 0.3 0.3 0.3 0.3 0.3 -0.1 21 410
Poland n.a. n.a. 0.2 0.3 0.3 0.3 0.4 0.3 0.3 0.3 0.3 0.3 0.3 0.2 19 428

Portugal 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.2 0.2 -0.1 25 147
Romania n.a. n.a. n.a. n.a. n.a. 0.4 0.5 0.4 0.3 0.3 0.3 0.3 0.3 0.3 24 106
Slovenia 0.0 0.0 0.2 0.3 0.4 0.7 0.6 0.4 0.4 0.5 0.4 0.4 0.4 0.2 15 52
Slovakia n.a. n.a. 0.2 0.5 0.6 0.7 0.8 0.6 0.8 0.8 0.6 0.5 0.5 0.3 4 127
Finland 0.2 0.2 0.2 0.2 0.2 0.3 0.3 0.2 0.2 0.2 0.2 0.2 0.2 0.0 27 171
Sweden 0.3 0.3 0.3 0.3 0.4 0.4 0.4 0.4 0.4 0.4 0.3 0.3 0.3 0.0 18 638
United Kingdom 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.6 0.5 0.5 0.5 0.5 0.0 8 3 672

Annex A: Tables
245
3
3
246

Table 39: Taxes on consumption as % of GDP - Total

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 10.8 10.8 10.8 10.8 10.7 10.7 10.5 10.3 10.7 10.9 10.9 10.9 11.0 0.2 1 534 302
EA-19 10.5 10.5 10.4 10.5 10.5 10.4 10.2 10.1 10.4 10.5 10.6 10.6 10.7 0.3 1 082 086
Annex A: Tables
Belgium 10.6 10.6 10.7 10.8 10.7 10.7 10.5 10.4 10.6 10.4 10.5 10.4 10.3 -0.4 24 41 439
Bulgaria 11.7 13.7 15.3 15.5 16.2 15.5 16.4 13.9 13.9 13.4 14.3 14.7 14.1 -1.1 6 6 046
Czech Republic 9.2 9.5 10.3 10.3 9.8 10.1 9.9 10.4 10.6 11.5 11.9 12.2 11.5 1.1 16 17 718
Denmark 15.4 15.2 15.5 15.7 15.6 16.0 15.0 14.9 14.7 14.8 14.8 14.7 14.5 -0.9 4 37 868
Germany 10.1 10.3 10.0 9.9 9.9 10.3 10.4 10.8 10.4 10.5 10.5 10.3 10.3 0.3 25 298 910
Estonia 11.9 11.6 12.3 12.2 12.9 12.8 11.5 14.1 13.2 13.0 13.2 12.8 13.3 1.1 8 2 661
Ireland 10.6 10.5 10.9 11.1 11.1 11.0 10.5 9.8 9.9 9.4 9.5 9.8 10.1 -0.7 26 19 149
Greece 11.9 11.1 10.7 11.0 11.1 11.3 11.1 10.4 11.9 12.6 12.7 13.2 13.5 2.7 7 23 885
Spain 8.8 9.0 9.2 9.4 9.3 8.8 7.6 6.3 8.0 7.9 8.1 8.9 9.1 -0.1 28 95 069
France 10.9 10.8 10.9 11.0 10.8 10.6 10.4 10.4 10.5 10.7 10.8 10.9 11.0 0.1 20 235 222
Croatia 18.9 18.6 18.0 17.8 17.8 17.4 17.1 16.4 17.2 16.6 17.6 18.1 18.0 0.0 1 7 746
Italy 10.3 10.1 10.2 10.2 10.6 10.4 10.0 10.1 10.6 10.8 11.1 10.9 11.2 1.0 18 180 319
Cyprus 11.0 12.6 13.2 13.5 13.5 14.0 14.1 12.5 12.4 11.9 12.0 11.8 13.1 -0.1 9 2 284
Latvia 10.1 10.6 10.6 11.4 11.7 11.0 9.9 10.1 10.7 10.8 11.1 11.2 11.6 1.0 14 2 746
Lithuania 11.6 11.0 10.5 10.7 10.8 11.2 11.2 11.0 11.3 11.1 10.6 10.6 10.8 0.3 22 3 928
Luxembourg 10.4 10.6 11.1 11.2 10.1 10.2 10.4 10.9 10.4 10.7 11.0 10.8 10.8 -0.3 21 5 302
Hungary 13.9 14.3 14.6 14.0 13.4 14.0 13.7 14.4 14.3 14.2 15.2 15.9 16.0 1.4 2 16 714
Malta 11.6 11.4 12.3 13.2 13.3 13.1 13.0 12.8 12.3 12.9 12.5 12.3 13.1 0.8 10 1 058
Netherlands 10.7 10.9 11.0 11.0 10.9 10.8 10.6 10.3 10.6 10.3 10.2 10.4 10.4 -0.6 23 68 959
Austria 12.1 12.0 11.9 11.7 11.3 11.2 11.3 11.5 11.5 11.4 11.5 11.5 11.5 -0.4 15 37 908
Poland 12.0 12.0 12.1 12.6 12.8 13.0 13.0 11.5 12.2 12.3 11.5 11.4 11.4 -0.7 17 46 776
Portugal 11.9 12.0 12.0 12.6 12.8 12.3 11.9 10.6 11.4 11.9 12.0 11.6 12.0 0.0 12 20 870
Romania 10.9 11.5 11.1 12.2 12.0 11.7 11.0 10.1 11.2 12.4 12.7 12.3 12.1 1.0 11 18 158
Slovenia 13.4 13.5 13.2 13.1 12.9 12.9 13.1 13.3 13.7 13.7 14.0 14.7 14.6 1.3 3 5 429
Slovakia 10.7 11.2 11.5 11.9 10.8 10.7 10.1 10.0 9.7 10.1 9.3 9.7 10.0 -1.5 27 7 568
Finland 13.0 13.4 13.3 13.3 13.2 12.6 12.5 12.9 13.0 13.8 14.1 14.4 14.3 1.0 5 29 381
Sweden 12.1 12.0 11.9 12.1 11.9 11.9 12.1 12.6 12.5 12.2 12.1 12.0 12.0 0.1 13 51 654
United Kingdom 11.1 11.1 11.0 10.5 10.3 10.3 10.2 9.7 10.6 11.3 11.2 11.1 11.1 0.1 19 249 536
Iceland 12.9 13.5 14.2 15.4 15.7 14.5 12.3 11.3 11.7 11.8 12.2 11.9 12.0 -2.2 1 537
Norway 12.5 12.1 11.8 11.4 11.3 11.6 10.4 11.1 11.2 10.8 10.6 10.7 10.7 -1.1 40 502


Table 40: Taxes on consumption as % of total taxation - Total

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 28.7 28.6 28.7 28.5 28.0 28.0 27.5 27.7 28.6 28.8 28.5 28.3 28.3 -0.4 1 534 302
EA-19 27.3 27.3 27.5 27.4 27.1 26.9 26.5 26.5 27.3 27.2 26.7 26.5 26.6 -0.9 1 082 086
Belgium 24.2 24.3 24.6 24.7 24.7 24.8 24.0 24.3 24.5 23.8 23.3 22.9 22.8 -1.7 28 41 439
Bulgaria 42.2 45.1 48.5 51.2 54.3 49.6 53.7 51.0 52.7 52.5 53.7 52.8 50.9 2.5 1 6 046
Czech Republic 27.7 27.8 29.9 30.2 29.0 29.3 30.0 32.3 32.7 34.1 34.8 35.1 33.6 3.7 16 17 718
Denmark 34.0 33.4 33.3 32.7 33.6 34.4 33.4 32.9 32.5 32.5 32.1 31.1 29.2 -4.1 19 37 868
Germany 27.0 27.1 26.9 26.8 26.5 27.6 27.4 28.5 28.3 28.2 27.6 27.1 26.9 0.0 24 298 910
Estonia 38.2 37.5 39.3 40.6 42.1 41.1 36.7 40.3 39.8 41.2 41.8 40.6 41.3 2.0 5 2 661
Ireland 38.0 36.4 36.7 37.4 35.5 35.7 36.3 34.9 35.5 33.8 33.5 33.9 34.0 -2.6 14 19 149
Greece 35.8 35.3 35.2 34.4 35.6 35.7 35.0 33.9 37.1 37.4 35.8 37.2 37.4 2.2 11 23 885
Spain 26.5 27.1 27.1 26.8 25.7 24.3 23.6 21.2 25.6 25.1 25.1 27.0 27.2 0.1 23 95 069
France 26.0 25.8 25.9 25.7 25.1 24.8 24.5 24.7 24.9 24.7 24.3 24.0 24.1 -1.8 27 235 222
Croatia 50.2 50.2 49.4 49.2 48.2 46.9 46.5 45.0 47.5 47.2 49.0 49.6 49.0 -0.4 2 7 746
Italy 26.2 25.3 26.0 26.2 26.3 25.1 24.3 24.2 25.7 26.1 25.7 25.0 25.8 -0.3 26 180 319
Cyprus 39.0 43.3 44.6 42.6 41.7 38.6 40.2 38.9 38.6 36.9 37.9 37.4 38.4 -6.2 10 2 284
Latvia 36.4 38.7 38.4 40.8 40.6 39.0 35.8 37.0 38.5 38.8 38.8 39.5 40.3 1.9 6 2 746
Lithuania 40.1 38.3 36.2 36.7 35.8 37.2 36.7 36.4 39.8 40.7 39.4 39.0 38.9 2.7 8 3 928
Luxembourg 27.2 27.8 30.1 29.2 27.9 28.0 28.0 28.0 27.3 28.1 28.4 28.3 28.4 -1.7 20 5 302
Hungary 37.3 38.4 39.4 38.1 36.7 35.4 34.6 36.9 38.3 38.5 39.6 41.6 41.8 2.5 4 16 714
Malta 39.3 38.8 40.9 41.7 41.5 39.7 40.4 39.4 39.5 40.3 39.0 38.0 38.5 -2.4 9 1 058
Netherlands 30.2 30.8 31.2 31.0 30.0 30.0 29.3 29.3 29.4 28.9 28.3 28.4 27.8 -3.4 22 68 959
Austria 28.3 28.2 28.3 28.5 27.9 27.6 27.1 28.1 28.0 27.8 27.6 26.9 26.7 -1.6 25 37 908
Poland 36.4 37.1 37.6 37.9 37.8 37.5 38.0 36.7 39.1 38.9 36.1 35.7 35.5 -2.1 12 46 776
Portugal 38.1 38.2 39.8 41.0 41.0 38.7 37.6 35.5 37.4 36.9 37.6 34.1 35.2 -4.6 13 20 870

Romania 38.9 41.6 40.7 44.1 42.2 40.5 40.0 38.5 42.9 44.3 45.4 44.7 43.7 2.9 3 18 158
Slovenia 36.1 36.1 35.3 34.5 34.2 34.8 35.7 36.6 37.0 37.3 37.8 39.6 39.7 4.4 7 5 429
Slovakia 32.5 34.4 36.6 38.0 36.8 36.8 34.8 34.8 34.8 35.5 32.9 32.1 32.3 -4.3 18 7 568
Finland 30.0 31.7 31.8 31.5 31.4 30.4 30.3 31.6 31.8 32.9 33.1 33.0 32.7 0.8 17 29 381
Sweden 26.7 26.5 26.0 25.9 25.8 26.4 27.4 28.6 29.0 28.8 28.5 28.1 28.0 2.1 21 51 654
United Kingdom 32.9 33.0 32.2 30.6 29.4 29.6 28.1 29.4 31.2 32.8 33.4 33.4 33.7 1.5 15 249 536
Iceland 37.5 37.9 38.6 38.8 38.8 37.2 34.8 35.2 34.9 34.3 34.7 33.1 30.8 -7.9 1 537
Norway 29.4 29.1 27.9 26.7 26.4 27.5 25.0 27.0 26.8 25.7 25.6 26.7 27.6 -0.3 40 502

Annex A: Tables
247
3
3
248

Table 41: Taxes on consumption as % of GDP - Tobacco and alcohol

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 0.9 0.9 0.9 0.9 0.9 0.8 0.8 0.9 0.9 0.9 0.9 0.9 0.8 0.0 118 336
EA-19 0.8 0.8 0.7 0.7 0.8 0.7 0.7 0.8 0.8 0.8 0.8 0.8 0.8 0.0 75 834
Annex A: Tables
Belgium 0.8 0.8 0.7 0.7 0.7 0.7 0.7 0.7 0.7 0.6 0.7 0.7 0.7 0.0 22 2 922
Bulgaria 1.6 1.6 1.8 1.9 2.2 2.5 2.7 2.6 2.4 2.5 2.5 2.6 2.5 0.6 1 1 048
Czech Republic 0.9 1.0 1.0 1.1 1.3 1.6 1.1 1.4 1.4 1.5 1.6 1.6 0.9 -0.1 18 1 445
Denmark 0.9 0.8 0.7 0.7 0.7 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 -0.2 27 1 475
Germany 0.8 0.8 0.7 0.8 0.7 0.7 0.7 0.7 0.6 0.7 0.6 0.6 0.6 -0.1 26 17 516
Estonia 1.6 1.6 1.8 1.7 1.6 1.8 1.3 2.4 1.7 1.9 2.0 2.0 2.0 0.2 2 404
Ireland 1.5 1.5 1.3 1.2 1.2 1.2 1.2 1.3 1.2 1.1 1.1 1.1 1.1 -0.2 15 2 114
Greece 1.5 1.4 1.3 1.3 1.3 1.3 1.1 1.3 1.4 1.7 1.5 1.6 1.6 0.3 4 2 798
Spain 0.8 0.8 0.8 0.8 0.8 0.8 0.8 0.8 0.9 0.8 0.9 0.8 0.8 0.0 21 8 313
France 0.8 0.7 0.6 0.6 0.7 0.7 0.7 0.7 0.7 0.8 0.8 0.8 0.8 0.2 20 17 270
Croatia 1.5 1.4 1.4 1.3 1.3 1.2 1.2 1.1 1.3 1.3 1.4 1.5 1.4 0.0 8 588
Italy 0.7 0.7 0.7 0.7 0.7 0.7 0.7 0.8 0.7 0.8 0.8 0.7 0.7 0.0 23 11 751
Cyprus 0.8 0.9 1.2 1.3 1.3 1.2 1.2 1.2 1.2 1.2 1.2 1.3 1.3 0.1 10 229
Latvia 1.1 1.1 1.2 1.3 1.2 1.0 1.4 1.6 1.5 1.4 1.3 1.4 1.3 0.1 9 311
Lithuania 1.2 1.2 1.2 1.2 1.3 1.3 1.4 1.5 1.5 1.4 1.3 1.3 1.3 0.1 11 474
Luxembourg 1.9 1.9 1.9 1.6 1.5 1.4 1.4 1.4 1.3 1.3 1.3 1.2 1.4 -0.5 7 670
Hungary 1.0 1.1 1.1 1.1 1.3 1.4 1.4 1.5 1.2 1.3 1.5 1.3 1.2 0.1 13 1 268
Malta 1.2 1.3 1.5 1.4 1.4 1.2 1.2 1.2 1.2 1.2 1.2 1.1 1.2 -0.2 12 101
Netherlands 0.5 0.5 0.6 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.6 0.5 0.6 0.0 28 3 723
Austria 0.7 0.7 0.7 0.7 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 -0.1 24 2 085
Poland 1.9 1.9 1.9 2.0 1.9 1.8 2.2 1.6 2.0 1.9 1.8 1.8 1.7 -0.2 3 6 892
Portugal 1.0 1.0 1.0 0.9 1.1 0.8 0.8 0.8 0.9 1.0 1.0 0.9 0.9 -0.1 19 1 560
Romania 1.0 1.2 1.2 1.2 1.2 1.3 1.2 1.5 1.4 1.7 1.8 1.6 1.5 0.3 5 2 268
Slovenia 0.9 1.0 1.0 1.1 1.1 1.1 1.1 1.2 1.3 1.4 1.5 1.4 1.4 0.4 6 522
Slovakia 1.1 1.0 1.1 1.5 0.9 1.7 0.9 1.1 1.3 1.3 1.2 1.2 1.2 0.1 14 901
Finland 1.3 1.3 1.0 1.0 0.9 0.9 0.9 1.1 1.0 1.0 1.1 1.1 1.1 0.0 17 2 169
Sweden 0.8 0.7 0.7 0.6 0.6 0.6 0.6 0.7 0.7 0.6 0.7 0.6 0.6 0.0 25 2 685
United Kingdom 1.4 1.3 1.3 1.2 1.1 1.1 1.1 1.2 1.2 1.2 1.2 1.1 1.1 -0.2 16 24 834
Iceland 1.0 1.1 1.1 1.0 1.0 0.9 0.8 0.9 0.9 0.9 0.9 0.9 0.9 -0.1 118
Norway 1.0 1.0 0.9 0.8 0.7 0.7 0.7 0.8 0.7 0.7 0.6 0.6 0.7 -0.2 2 478


Table 42: Taxes on consumption as % of total taxation - Tobacco and alcohol

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 2.5 2.4 2.3 2.3 2.3 2.2 2.2 2.3 2.3 2.3 2.3 2.3 2.2 -0.1 118 336
EA-19 2.1 2.1 2.0 2.0 2.0 1.9 1.9 2.0 2.0 2.0 1.9 1.9 1.9 -0.1 75 834
Belgium 1.7 1.8 1.7 1.7 1.7 1.6 1.5 1.6 1.6 1.4 1.5 1.6 1.6 -0.1 23 2 922
Bulgaria 5.6 5.3 5.8 6.3 7.2 8.0 8.8 9.5 9.0 9.6 9.4 9.2 8.8 3.0 1 1 048
Czech Republic 2.8 3.0 3.0 3.3 3.7 4.6 3.2 4.2 4.2 4.4 4.7 4.5 2.7 -0.2 17 1 445
Denmark 1.9 1.8 1.5 1.4 1.4 1.3 1.3 1.3 1.4 1.3 1.4 1.4 1.1 -0.4 28 1 475
Germany 2.1 2.1 2.0 2.1 2.0 1.9 1.7 1.8 1.8 1.8 1.7 1.6 1.6 -0.4 24 17 516
Estonia 5.1 5.0 5.9 5.8 5.2 5.6 4.2 7.0 5.0 6.1 6.4 6.4 6.3 0.4 2 404
Ireland 5.5 5.1 4.5 4.2 3.8 3.8 4.1 4.6 4.3 4.1 3.9 4.0 3.8 -0.7 11 2 114
Greece 4.4 4.5 4.3 4.2 4.1 4.0 3.5 4.3 4.4 5.1 4.2 4.6 4.4 0.1 7 2 798
Spain 2.5 2.5 2.4 2.3 2.2 2.2 2.5 2.8 2.7 2.7 2.6 2.4 2.4 0.0 20 8 313
France 1.8 1.8 1.4 1.4 1.7 1.6 1.6 1.7 1.8 1.8 1.7 1.8 1.8 0.3 21 17 270
Croatia 4.0 3.9 3.7 3.5 3.4 3.2 3.4 3.1 3.5 3.7 3.9 4.0 3.7 0.0 12 588
Italy 1.7 1.6 1.7 1.8 1.8 1.7 1.8 1.8 1.8 1.8 1.8 1.7 1.7 -0.1 22 11 751
Cyprus 2.9 3.2 4.2 4.0 4.0 3.3 3.3 3.6 3.6 3.8 3.9 4.0 3.8 -0.3 9 229
Latvia 4.1 4.0 4.4 4.5 4.2 3.7 5.1 5.8 5.3 5.1 4.7 4.8 4.6 0.2 6 311
Lithuania 4.2 4.3 4.2 4.2 4.4 4.3 4.7 5.1 5.2 5.2 4.7 4.8 4.7 0.5 5 474
Luxembourg 5.0 4.9 5.2 4.3 4.1 3.8 3.8 3.7 3.5 3.5 3.4 3.2 3.6 -1.6 14 670
Hungary 2.7 2.9 3.0 3.0 3.5 3.4 3.5 3.8 3.3 3.6 3.9 3.5 3.2 0.1 16 1 268
Malta 4.2 4.3 4.9 4.6 4.4 3.7 3.8 3.7 3.9 3.8 3.8 3.5 3.7 -1.2 13 101
Netherlands 1.5 1.5 1.6 1.5 1.4 1.4 1.4 1.5 1.5 1.5 1.6 1.4 1.5 -0.1 25 3 723
Austria 1.7 1.7 1.6 1.6 1.6 1.5 1.4 1.5 1.5 1.5 1.5 1.4 1.5 -0.2 26 2 085
Poland 5.7 5.9 5.9 6.0 5.6 5.2 6.4 5.1 6.3 6.0 5.7 5.8 5.2 -0.7 4 6 892
Portugal 3.1 3.2 3.2 3.0 3.4 2.5 2.6 2.7 3.1 3.0 3.0 2.7 2.6 -0.5 18 1 560

Romania 3.5 4.4 4.4 4.4 4.3 4.4 4.4 5.7 5.5 6.1 6.3 5.9 5.5 1.1 3 2 268
Slovenia 2.5 2.7 2.8 2.8 2.9 2.9 3.0 3.4 3.6 3.9 4.0 3.9 3.8 1.0 10 522
Slovakia 3.3 3.0 3.4 4.8 3.0 5.8 3.1 3.8 4.6 4.4 4.4 4.0 3.8 0.4 8 901
Finland 3.0 3.0 2.5 2.3 2.2 2.1 2.2 2.6 2.5 2.4 2.5 2.5 2.4 0.0 19 2 169
Sweden 1.7 1.6 1.4 1.4 1.4 1.4 1.4 1.6 1.5 1.5 1.5 1.5 1.5 0.0 27 2 685
United Kingdom 4.1 3.9 3.7 3.5 3.2 3.1 3.1 3.6 3.5 3.5 3.6 3.4 3.4 -0.4 15 24 834
Iceland 3.0 3.2 2.9 2.6 2.3 2.2 2.2 2.8 2.7 2.7 2.6 2.5 2.4 -0.5 118
Norway 2.3 2.3 2.1 1.9 1.7 1.7 1.7 1.9 1.8 1.6 1.6 1.5 1.7 -0.4 2 478

Annex A: Tables
249
3
3
250

Table 43: Taxes on labour as % of GDP - Total

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 19.1 19.2 18.8 18.7 18.6 18.5 18.9 19.4 19.1 19.2 19.4 19.6 19.6 0.8 2 734 143
EA-19 20.3 20.3 19.8 19.7 19.7 19.6 20.0 20.5 20.3 20.4 20.9 21.1 21.3 1.4 2 149 927
Annex A: Tables
Belgium 24.2 23.9 23.3 23.1 22.5 22.6 23.3 23.7 23.6 23.9 24.1 24.4 24.2 0.8 5 96 900
Bulgaria 11.6 12.4 12.1 11.2 9.7 9.7 9.2 9.1 8.6 8.5 8.7 9.2 9.7 -2.4 28 4 156
Czech Republic 17.5 17.8 17.5 17.5 17.5 17.7 17.2 16.2 16.8 17.1 17.2 17.4 17.5 -0.1 12 27 002
Denmark 24.0 24.0 23.2 22.9 22.7 23.2 23.6 25.0 22.9 23.0 23.0 24.9 26.1 2.9 1 67 920
Germany 22.7 22.8 21.9 21.4 21.2 20.6 21.1 21.8 20.8 20.7 21.1 21.4 21.6 -0.3 8 629 203
Estonia 16.9 16.6 16.2 15.2 15.1 15.7 17.2 18.1 17.7 16.4 16.0 16.1 16.3 0.1 15 3 260
Ireland 10.0 9.8 10.4 10.4 10.4 10.7 11.2 12.3 12.1 12.6 12.9 12.9 13.1 2.7 21 24 823
Greece 13.6 13.2 13.0 13.5 13.1 13.7 13.7 13.2 13.6 13.6 15.7 14.7 14.4 1.4 18 25 630
Spain 15.9 15.6 15.6 15.8 16.0 16.5 16.4 16.3 16.6 16.8 16.7 16.6 16.7 1.1 14 174 250
France 21.4 21.7 21.4 21.7 21.9 21.6 21.8 22.4 22.4 22.7 23.4 23.9 24.3 2.9 4 519 197
Croatia 14.5 14.4 14.5 14.2 14.3 14.6 14.8 15.6 15.1 14.4 14.5 14.3 14.9 0.4 17 6 415
Italy 19.7 19.7 19.5 19.7 19.5 20.3 20.8 21.5 21.5 21.2 21.7 21.7 21.7 2.1 7 349 575
Cyprus 9.3 9.8 9.7 10.3 10.1 9.9 10.1 11.2 11.5 11.5 11.4 10.6 11.8 2.2 25 2 058
Latvia 14.3 13.9 13.9 13.3 13.6 13.4 13.9 14.5 14.7 13.9 14.0 13.8 13.9 -0.1 20 3 272
Lithuania 14.6 14.3 14.6 14.3 14.5 14.3 14.6 14.6 13.0 12.5 12.5 12.6 13.0 -1.6 22 4 721
Luxembourg 14.6 15.0 15.0 15.4 14.8 14.9 16.0 17.1 16.5 16.6 17.0 17.2 17.3 2.3 13 8 480
Hungary 18.8 18.2 17.6 17.8 17.9 19.5 20.2 18.7 17.5 17.2 17.7 17.5 17.5 -0.1 11 18 247
Malta 10.9 10.6 10.8 10.7 11.0 10.1 10.1 10.7 10.2 10.9 11.0 11.3 11.6 0.8 26 942
Netherlands 18.4 18.7 18.1 17.9 18.7 18.3 18.9 19.7 19.9 20.4 21.0 21.0 20.4 2.3 9 135 459
Austria 23.8 24.0 23.2 22.7 22.6 22.5 23.1 23.3 23.3 23.3 23.8 24.3 24.7 1.5 3 81 415
Poland 13.5 13.2 12.9 12.9 13.0 12.9 12.7 12.1 11.7 12.1 12.8 13.2 12.9 0.0 23 52 879
Portugal 12.1 12.3 11.9 12.1 12.1 12.2 12.4 12.7 12.5 13.3 12.7 14.3 14.4 2.5 19 25 029
Romania 12.3 11.1 10.7 11.0 11.5 11.8 11.3 11.6 10.9 11.0 11.2 11.0 10.8 0.1 27 16 282
Slovenia 20.2 20.2 20.2 20.0 19.7 18.6 18.7 19.0 19.2 19.0 19.2 18.6 18.2 -2.0 10 6 802
Slovakia 17.1 16.3 15.4 15.0 14.0 14.0 14.3 15.0 14.6 14.7 15.1 16.0 16.2 0.9 16 12 275
Finland 22.4 21.9 21.3 21.5 21.3 20.6 21.3 22.2 21.3 21.5 22.4 22.4 23.0 1.7 6 47 128
Sweden 28.3 28.5 28.1 27.7 27.0 25.9 26.3 25.9 24.5 24.5 25.2 25.4 25.0 -3.0 2 107 794
United Kingdom 13.0 13.2 13.5 13.7 13.7 13.8 13.9 13.4 13.7 13.5 13.1 12.9 12.6 -0.9 24 283 521
Iceland : : : : : : : : : : : : : : :
Norway 18.3 18.2 17.5 16.3 15.8 16.2 15.9 17.6 17.3 17.0 17.2 17.5 17.8 0.3 67 181


Table 44: Taxes on labour as % of total taxation - Total

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 50.7 51.0 50.2 49.6 48.8 48.5 49.8 52.0 51.3 50.8 50.7 50.8 50.5 0.3 2 734 143
EA-19 53.0 53.0 52.2 51.6 50.8 50.4 52.0 54.0 53.5 53.1 53.0 52.9 52.9 0.7 2 149 927
Belgium 54.9 54.9 53.5 53.0 52.1 52.5 53.4 55.6 54.7 54.7 53.9 53.5 53.4 -0.2 5 96 900
Bulgaria 41.7 40.8 38.3 36.9 32.6 31.0 30.0 33.5 32.8 33.3 32.8 33.1 35.0 -3.3 26 4 156
Czech Republic 52.6 52.3 50.8 51.1 51.9 51.5 52.1 50.6 51.6 50.7 50.3 49.9 51.2 0.4 10 27 002
Denmark 52.9 52.6 50.0 47.7 48.9 50.0 52.6 55.4 50.5 50.6 50.0 53.0 52.3 2.3 9 67 920
Germany 60.6 60.3 59.2 57.9 56.8 55.0 55.9 57.5 56.7 55.6 55.8 56.4 56.7 -2.5 3 629 203
Estonia 54.3 53.7 52.0 50.6 49.3 50.1 54.6 51.9 53.4 51.9 50.8 51.1 50.6 -1.3 11 3 260
Ireland 36.0 34.1 35.1 34.8 33.0 34.6 38.7 43.5 43.1 45.6 45.3 44.8 44.1 9.0 19 24 823
Greece 40.9 42.1 42.7 42.4 42.1 43.0 43.0 42.8 42.5 40.3 44.1 41.3 40.2 -2.6 22 25 630
Spain 47.7 46.9 45.8 44.8 44.4 45.2 51.1 54.9 53.1 53.8 52.0 50.3 49.8 4.0 13 174 250
France 51.0 51.7 50.9 50.8 50.7 50.7 51.3 53.3 53.1 52.4 52.7 52.8 53.1 2.2 6 519 197
Croatia 38.5 38.8 39.9 39.1 38.9 39.5 40.3 42.7 41.9 41.0 40.3 39.2 40.6 0.7 21 6 415
Italy 49.8 49.5 50.0 50.5 48.8 49.0 50.5 51.6 52.0 51.3 50.0 50.1 49.9 -0.1 12 349 575
Cyprus 32.9 33.8 32.6 32.6 31.1 27.1 28.9 34.9 35.6 35.8 36.0 33.7 34.6 2.0 27 2 058
Latvia 51.3 50.9 50.5 47.7 47.3 47.6 50.1 53.5 52.8 50.2 49.3 48.5 48.1 -2.4 15 3 272
Lithuania 50.2 50.1 50.2 49.0 48.2 47.6 47.9 48.5 46.1 46.1 46.2 46.5 46.8 -3.5 16 4 721
Luxembourg 38.5 39.5 40.6 40.2 40.7 40.7 43.1 43.9 43.5 43.8 43.8 45.2 45.5 4.9 18 8 480
Hungary 50.3 48.7 47.5 48.6 48.8 49.3 51.0 47.9 46.7 46.8 46.0 45.8 45.7 -1.8 17 18 247
Malta 36.9 36.0 35.9 33.9 34.5 30.8 31.5 33.0 32.8 34.2 34.4 34.9 34.3 -1.6 28 942
Netherlands 51.7 53.2 51.6 50.6 51.4 50.7 51.9 55.7 55.0 56.8 58.3 57.4 54.5 3.0 4 135 459
Austria 55.7 56.5 55.3 55.2 55.8 55.2 55.7 56.7 56.8 56.6 57.0 57.0 57.4 2.1 2 81 415
Poland 40.8 40.8 40.0 38.9 38.5 37.1 37.0 38.5 37.6 38.2 40.2 41.5 40.1 0.1 23 52 879
Portugal 38.7 39.3 39.5 39.2 38.6 38.2 39.0 42.5 41.2 41.0 39.9 42.1 42.2 2.8 20 25 029

Romania 43.9 40.1 39.4 39.6 40.5 40.6 41.0 44.0 41.5 39.2 40.0 40.3 39.2 -0.3 24 16 282
Slovenia 54.2 54.1 54.0 52.8 52.2 50.1 51.1 52.2 51.7 51.8 51.7 50.3 49.7 -4.3 14 6 802
Slovakia 52.1 50.2 48.8 47.8 48.0 48.0 49.5 52.1 52.0 51.7 53.5 53.2 52.4 3.6 7 12 275
Finland 51.6 51.6 50.8 51.0 50.5 49.6 51.8 54.3 52.1 51.2 52.4 51.4 52.4 1.6 8 47 128
Sweden 62.6 62.6 61.5 59.5 58.8 57.6 59.7 58.8 56.8 57.7 59.2 59.1 58.5 -3.0 1 107 794
United Kingdom 38.7 39.3 39.5 39.8 39.1 39.7 38.3 40.4 40.6 39.5 38.9 38.8 38.3 -1.2 25 283 521
Iceland : : : : : : : : : : : : : : :
Norway 43.2 43.8 41.3 38.3 36.8 38.5 38.3 42.7 41.3 40.5 41.3 43.8 45.7 4.4 67 181

Annex A: Tables
251
3
3
252

Table 45: Taxes on labour as % of GDP - Income from employment

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 17.4 17.4 17.1 17.0 16.9 16.9 17.2 17.4 17.2 17.3 17.5 17.6 17.6 0.5 2 454 330
EA-19 18.3 18.3 17.8 17.7 17.7 17.7 18.0 18.3 18.1 18.2 18.6 18.8 19.0 1.1 1 915 826
Annex A: Tables
Belgium 22.2 21.9 21.6 21.3 20.9 20.9 21.5 21.9 21.6 22.0 22.1 22.5 22.2 0.6 2 89 058
Bulgaria 11.6 12.4 12.1 11.2 9.7 9.7 9.2 9.1 8.6 8.5 8.7 9.2 9.7 -2.4 28 4 156
Czech Republic 16.4 16.7 16.5 16.4 16.3 16.5 16.0 15.0 15.4 15.8 15.9 16.1 16.0 -0.4 11 24 828
Denmark 19.3 19.1 18.5 18.2 18.2 18.7 19.0 18.8 18.0 17.9 17.9 17.9 17.6 -0.8 8 45 987
Germany 20.0 20.0 19.0 18.5 18.4 18.0 18.5 19.0 18.2 18.2 18.6 18.9 19.1 0.0 6 556 197
Estonia 16.7 16.4 15.8 14.8 14.8 15.4 16.8 17.7 17.3 16.0 15.7 15.8 16.0 0.1 13 3 193
Ireland 10.0 9.7 10.3 10.3 10.3 10.6 11.2 12.2 12.0 12.4 12.7 12.7 12.9 2.6 20 24 432
Greece 13.0 12.8 12.5 12.9 12.4 12.9 12.9 12.3 12.8 12.7 14.1 13.3 13.0 0.5 19 23 098
Spain 15.1 14.8 14.8 14.9 15.2 15.6 15.5 15.1 15.3 15.4 15.1 15.0 15.2 0.3 15 158 139
France 20.1 20.3 20.0 20.3 20.4 20.2 20.3 20.8 20.7 21.0 21.9 22.3 22.6 2.6 1 482 185
Croatia 14.4 14.3 14.4 14.1 14.2 14.5 14.7 15.4 15.0 14.4 14.4 14.2 14.8 0.4 16 6 365
Italy 17.6 17.6 17.4 17.5 17.4 18.0 18.4 18.9 18.8 18.5 18.8 18.7 18.7 1.3 7 301 815
Cyprus 9.2 9.7 9.6 10.2 10.0 9.8 10.1 11.1 11.4 11.4 11.3 10.6 11.8 2.2 25 2 047
Latvia 14.2 13.9 13.8 13.2 13.5 13.3 13.8 14.3 14.4 13.7 13.7 13.5 13.5 -0.3 17 3 193
Lithuania 14.4 14.2 14.4 14.1 14.3 14.0 14.3 14.3 12.8 12.3 12.3 12.5 12.8 -1.6 22 4 675
Luxembourg 13.6 13.8 13.8 14.1 13.5 13.6 14.7 15.7 15.2 15.2 15.5 15.8 15.9 2.1 14 7 753
Hungary 18.5 17.9 17.3 17.5 17.5 18.7 19.3 18.2 17.0 16.9 17.5 17.3 17.4 0.1 10 18 127
Malta 10.0 9.7 9.8 9.7 9.9 9.1 9.2 9.6 9.2 9.8 9.9 10.1 10.3 0.4 27 833
Netherlands 15.1 15.2 14.7 14.5 15.2 14.9 15.4 15.9 15.8 16.1 16.6 16.4 16.0 1.3 12 106 070
Austria 21.0 21.1 20.6 20.3 20.2 20.1 20.6 20.8 20.7 20.7 21.1 21.5 21.9 1.2 4 71 971
Poland 12.7 12.5 12.1 12.2 12.2 12.0 11.9 11.3 11.0 11.3 12.0 12.4 12.1 -0.1 24 49 511
Portugal 11.5 11.7 11.2 11.4 11.3 11.3 11.5 11.8 11.6 12.1 11.5 12.8 12.9 1.7 21 22 399
Romania 12.3 11.0 10.7 10.9 11.5 11.7 11.3 11.4 10.7 10.8 11.0 10.8 10.6 -0.1 26 15 978
Slovenia 19.4 19.4 19.4 19.4 19.0 18.0 18.1 18.2 18.3 18.1 18.2 17.6 17.4 -2.0 9 6 498
Slovakia 14.4 13.8 12.9 12.4 11.4 11.4 12.0 12.3 12.3 12.1 12.4 13.3 13.5 0.6 18 10 193
Finland 20.0 19.6 19.0 19.2 19.1 18.5 19.2 19.9 18.9 19.1 19.8 19.7 20.0 1.0 5 41 086
Sweden 24.5 24.1 23.8 23.7 22.9 22.3 22.7 22.2 21.3 21.6 22.1 22.2 22.0 -1.8 3 94 810
United Kingdom 12.8 13.0 13.3 13.5 13.5 13.6 13.7 13.3 13.6 13.3 12.9 12.7 12.4 -0.9 23 278 743
Iceland : : : : : : : : : : : : : : :
Norway 17.1 17.0 16.3 15.2 14.7 15.1 14.8 16.3 16.1 15.9 16.0 16.3 16.6 0.3 62 677


Table 46: Taxes on labour as % of total taxation - Income from employment

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 46.2 46.3 45.5 45.0 44.3 44.2 45.2 46.8 46.2 45.8 45.7 45.6 45.3 -0.2 2 454 330
EA-19 47.8 47.7 46.9 46.3 45.7 45.5 46.8 48.3 47.7 47.3 47.3 47.1 47.1 0.2 1 915 826
Belgium 50.3 50.2 49.5 49.0 48.2 48.5 49.3 51.2 50.2 50.3 49.4 49.2 49.0 -0.5 6 89 058
Bulgaria 41.7 40.8 38.3 36.9 32.6 31.0 30.0 33.5 32.8 33.3 32.8 33.1 35.0 -3.3 26 4 156
Czech Republic 49.2 48.9 47.6 48.1 48.2 47.9 48.5 46.7 47.5 46.8 46.5 46.1 47.0 -0.6 8 24 828
Denmark 42.6 41.8 39.8 38.0 39.1 40.2 42.3 41.7 39.6 39.5 38.9 38.0 35.4 -4.4 25 45 987
Germany 53.3 52.9 51.5 50.1 49.3 48.2 49.1 50.1 49.5 48.9 49.2 49.7 50.1 -1.4 3 556 197
Estonia 53.6 53.0 50.8 49.5 48.4 49.4 53.6 50.6 52.1 50.8 49.8 50.1 49.6 -1.2 4 3 193
Ireland 35.8 33.8 34.8 34.6 32.8 34.4 38.5 43.3 42.8 45.0 44.7 44.1 43.4 8.6 15 24 432
Greece 39.3 40.6 40.9 40.3 39.8 40.5 40.5 40.0 39.9 37.7 39.8 37.6 36.2 -4.8 24 23 098
Spain 45.3 44.6 43.5 42.5 42.2 42.9 48.1 50.6 48.8 49.3 47.1 45.3 45.2 1.7 13 158 139
France 47.7 48.4 47.6 47.6 47.4 47.4 47.8 49.5 49.1 48.5 49.1 49.1 49.3 1.7 5 482 185
Croatia 38.3 38.5 39.7 38.9 38.6 39.2 40.0 42.4 41.6 40.7 40.0 38.8 40.3 0.6 19 6 365
Italy 44.4 44.4 44.6 44.9 43.3 43.6 44.8 45.4 45.5 44.7 43.4 43.2 43.1 -1.5 16 301 815
Cyprus 32.6 33.6 32.4 32.4 30.9 27.0 28.7 34.7 35.4 35.6 35.8 33.5 34.4 2.0 27 2 047
Latvia 51.0 50.5 50.2 47.4 47.0 47.4 49.6 52.7 51.8 49.2 48.2 47.4 46.9 -3.3 9 3 193
Lithuania 49.7 49.5 49.6 48.4 47.5 46.8 46.7 47.5 45.2 45.3 45.6 46.1 46.3 -3.3 10 4 675
Luxembourg 35.7 36.2 37.2 36.7 37.2 37.2 39.5 40.2 39.9 40.0 39.9 41.3 41.6 4.4 18 7 753
Hungary 49.5 47.8 46.7 47.7 47.9 47.3 48.6 46.4 45.5 45.9 45.5 45.3 45.4 -1.3 12 18 127
Malta 33.9 33.0 32.7 30.8 31.1 27.8 28.6 29.6 29.5 30.7 30.7 31.0 30.3 -2.4 28 833
Netherlands 42.5 43.2 41.8 41.2 41.9 41.3 42.3 44.9 43.8 44.9 46.1 44.7 42.7 1.0 17 106 070
Austria 49.2 49.6 49.1 49.3 49.8 49.3 49.6 50.5 50.4 50.3 50.4 50.4 50.7 1.6 2 71 971
Poland 38.6 38.5 37.8 36.7 36.1 34.8 34.5 36.0 35.2 35.8 37.7 38.9 37.6 -0.2 23 49 511
Portugal 36.9 37.3 37.3 36.9 36.1 35.6 36.3 39.4 38.0 37.4 36.2 37.6 37.8 0.5 21 22 399

Romania 43.9 40.1 39.4 39.5 40.3 40.4 40.8 43.4 40.8 38.6 39.3 39.5 38.4 -0.9 20 15 978
Slovenia 52.3 52.0 51.8 51.1 50.5 48.5 49.5 50.0 49.3 49.2 49.0 47.6 47.5 -4.3 7 6 498
Slovakia 43.7 42.4 40.8 39.5 39.0 39.1 41.6 42.7 44.1 42.4 43.9 44.0 43.5 2.7 14 10 193
Finland 46.2 46.2 45.4 45.6 45.2 44.5 46.6 48.6 46.4 45.5 46.5 45.3 45.7 0.3 11 41 086
Sweden 54.2 53.1 52.1 50.9 49.9 49.6 51.7 50.4 49.2 50.7 51.9 51.7 51.5 -0.6 1 94 810
United Kingdom 38.1 38.7 39.0 39.3 38.6 39.2 37.8 40.1 40.0 38.9 38.3 38.1 37.7 -1.3 22 278 743
Iceland : : : : : : : : : : : : : : :
Norway 40.3 40.8 38.5 35.7 34.3 35.9 35.7 39.6 38.3 37.7 38.4 40.8 42.6 4.2 62 677

Annex A: Tables
253
3
3
254

Table 47: Taxes on labour as % of GDP - Income from employment, paid by employers

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 7.5 7.6 7.5 7.5 7.4 7.4 7.5 7.7 7.7 7.7 7.7 7.7 7.7 0.2 1 079 743
EA-19 8.5 8.6 8.4 8.4 8.3 8.3 8.4 8.6 8.6 8.6 8.7 8.7 8.8 0.4 890 836
Annex A: Tables
Belgium 8.3 8.3 8.1 8.0 8.0 8.1 8.4 8.6 8.5 8.6 8.8 8.9 8.8 0.7 7 35 257
Bulgaria 7.3 8.0 7.8 6.9 5.6 5.3 4.6 4.4 4.3 4.4 4.1 4.5 4.7 -3.1 22 2 006
Czech Republic 9.6 9.7 9.5 9.5 9.5 9.5 9.5 8.9 9.3 9.4 9.5 9.5 9.4 -0.1 6 14 550
Denmark 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.6 0.6 0.6 0.7 0.7 0.2 28 1 869
Germany 7.1 7.2 7.0 6.8 6.6 6.3 6.3 6.5 6.5 6.4 6.5 6.5 6.6 -0.4 14 191 409
Estonia 10.5 10.2 9.9 9.8 9.7 10.1 11.1 12.2 11.8 10.7 10.2 10.3 10.2 0.3 3 2 045
Ireland 2.8 2.7 2.8 2.8 2.9 3.1 3.4 3.3 3.2 3.3 3.0 3.1 3.3 0.5 26 6 155
Greece 5.3 5.1 4.8 5.1 4.7 5.0 5.0 4.7 5.1 4.8 4.8 4.7 4.5 -0.3 24 7 957
Spain 8.5 8.6 8.5 8.6 8.6 8.6 8.6 8.4 8.3 8.3 8.0 8.0 8.2 -0.4 9 84 924
France 11.7 11.9 11.8 11.9 11.9 11.8 11.9 12.4 12.7 12.8 13.1 13.3 13.5 1.8 1 287 999
Croatia 6.2 6.2 6.3 6.2 6.1 6.2 6.3 6.5 6.3 6.2 6.0 5.7 6.2 -0.1 15 2 674
Italy 9.9 10.1 10.0 10.0 9.9 10.2 10.2 10.6 10.5 10.3 10.4 10.2 10.2 0.2 4 164 244
Cyprus 4.3 5.1 5.7 6.1 5.8 5.5 5.7 6.3 6.4 6.3 6.1 6.0 7.0 1.3 13 1 210
Latvia 6.7 6.2 6.1 5.8 5.9 5.7 5.8 6.7 6.3 6.0 6.0 5.8 5.8 -0.3 16 1 367
Lithuania 7.6 7.6 7.5 7.2 7.5 7.5 7.9 8.4 7.5 7.2 7.2 7.2 7.5 0.0 12 2 730
Luxembourg 4.7 4.8 4.7 4.6 4.4 4.3 4.5 5.0 4.7 4.7 4.8 4.7 4.7 0.0 23 2 284
Hungary 10.1 9.8 9.4 9.7 9.5 9.8 9.8 9.3 8.1 8.3 8.1 7.9 8.1 -1.4 10 8 403
Malta 2.8 2.7 2.7 2.7 2.6 2.5 2.6 2.6 2.5 2.7 2.6 2.6 2.7 0.0 27 217
Netherlands 4.2 4.2 4.1 3.9 4.4 4.3 4.5 4.7 4.7 4.8 5.1 5.0 5.5 1.4 18 36 608
Austria 9.2 9.3 9.1 9.0 8.9 8.9 9.1 9.4 9.3 9.3 9.4 9.6 9.7 0.6 5 32 021
Poland 5.5 5.3 5.1 5.2 5.1 5.0 4.9 4.9 4.9 4.8 5.1 5.4 5.3 0.2 20 21 632
Portugal 4.7 4.5 4.5 4.6 4.3 4.5 4.6 4.7 4.9 5.1 5.0 5.1 5.0 0.5 21 8 734
Romania 6.5 6.2 5.9 6.4 6.3 6.2 5.9 5.8 5.4 5.6 5.6 5.6 5.5 -0.3 17 8 330
Slovenia 6.9 7.0 7.0 7.1 6.8 6.4 6.0 5.6 5.7 5.6 5.7 5.6 5.4 -1.5 19 2 026
Slovakia 8.8 8.2 7.5 6.9 6.2 6.1 6.4 6.6 6.7 6.5 6.6 7.4 7.6 0.2 11 5 763
Finland 8.6 8.5 8.5 8.6 8.6 8.4 8.6 9.0 8.6 8.6 8.8 8.8 8.7 0.3 8 17 886
Sweden 12.5 12.3 12.0 11.9 11.7 11.6 12.0 11.8 11.3 11.5 11.8 11.8 11.7 -0.3 2 50 365
United Kingdom 3.2 3.4 3.5 3.5 3.5 3.6 3.8 3.7 3.8 3.6 3.6 3.6 3.5 0.0 25 79 078
Iceland 2.8 3.1 3.0 3.1 3.2 3.0 2.8 3.0 4.1 4.1 4.0 4.1 4.0 1.0 519
Norway 5.9 5.8 5.6 5.3 5.2 5.3 5.3 5.9 5.7 5.6 5.7 5.8 5.9 0.4 22 370


Table 48: Taxes on labour as % of total taxation - Income from employment, paid by employers

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 19.9 20.2 20.0 19.8 19.4 19.3 19.8 20.7 20.7 20.4 20.2 20.0 19.9 -0.1 1 079 743
EA-19 22.1 22.4 22.2 22.0 21.6 21.4 21.8 22.6 22.7 22.5 22.1 21.9 21.9 -0.3 890 836
Belgium 19.0 19.2 18.6 18.5 18.6 18.9 19.2 20.2 19.6 19.7 19.6 19.5 19.4 0.8 15 35 257
Bulgaria 26.4 26.2 24.6 22.9 18.9 16.8 15.0 16.1 16.4 17.1 15.3 16.1 16.9 -7.7 18 2 006
Czech Republic 28.7 28.4 27.4 27.7 28.0 27.6 28.6 27.8 28.6 27.9 27.7 27.3 27.6 0.1 3 14 550
Denmark 1.1 1.1 1.0 1.0 1.0 1.1 1.1 1.1 1.2 1.4 1.4 1.5 1.4 0.4 28 1 869
Germany 18.9 19.0 18.9 18.3 17.6 16.9 16.7 17.2 17.6 17.3 17.2 17.2 17.2 -1.6 16 191 409
Estonia 33.8 33.0 31.8 32.7 31.8 32.2 35.4 34.8 35.6 34.1 32.5 32.6 31.8 0.0 1 2 045
Ireland 10.0 9.5 9.3 9.4 9.4 10.2 11.6 11.9 11.3 11.8 10.7 10.9 10.9 1.6 25 6 155
Greece 15.8 16.3 15.9 15.9 15.0 15.6 15.9 15.1 15.8 14.3 13.7 13.2 12.5 -3.4 23 7 957
Spain 25.6 25.8 25.0 24.3 23.9 23.7 26.7 28.2 26.6 26.7 25.0 24.2 24.3 -0.7 7 84 924
France 27.9 28.3 27.9 27.9 27.7 27.8 28.0 29.5 30.0 29.7 29.4 29.3 29.5 1.5 2 287 999
Croatia 16.5 16.6 17.2 17.0 16.7 16.6 17.0 17.7 17.5 17.6 16.7 15.7 16.9 -0.3 17 2 674
Italy 25.0 25.4 25.5 25.8 24.7 24.8 24.8 25.4 25.3 25.0 23.9 23.6 23.5 -2.1 8 164 244
Cyprus 15.4 17.5 19.1 19.4 17.9 15.1 16.2 19.5 19.9 19.7 19.4 19.0 20.3 1.2 11 1 210
Latvia 24.1 22.6 21.9 20.7 20.4 20.3 20.9 24.7 22.6 21.5 21.0 20.4 20.1 -1.9 12 1 367
Lithuania 26.2 26.4 25.8 24.8 24.8 25.0 25.7 27.9 26.4 26.4 26.7 26.7 27.0 1.2 5 2 730
Luxembourg 12.4 12.5 12.6 12.1 12.0 11.8 12.1 12.8 12.5 12.5 12.4 12.2 12.2 -0.4 24 2 284
Hungary 26.9 26.2 25.5 26.4 25.9 24.8 24.8 23.8 21.7 22.5 21.0 20.8 21.0 -4.5 10 8 403
Malta 9.6 9.3 9.0 8.5 8.2 7.6 8.0 8.0 8.1 8.3 8.2 8.1 7.9 -1.1 27 217
Netherlands 11.8 11.8 11.7 11.0 12.0 12.0 12.5 13.2 13.1 13.4 14.1 13.6 14.7 3.0 21 36 608
Austria 21.6 21.8 21.7 22.0 22.1 21.8 21.8 22.7 22.7 22.6 22.6 22.6 22.6 0.9 9 32 021
Poland 16.8 16.3 15.9 15.6 15.0 14.5 14.3 15.6 15.6 15.3 16.0 16.9 16.4 0.5 19 21 632
Portugal 15.1 14.5 15.0 14.9 13.8 14.2 14.6 15.8 16.1 15.8 15.7 15.1 14.7 -0.3 22 8 734

Romania 23.0 22.3 21.6 22.9 22.0 21.3 21.5 22.2 20.8 19.8 20.1 20.6 20.0 -1.6 13 8 330
Slovenia 18.5 18.6 18.6 18.8 18.0 17.2 16.4 15.4 15.3 15.2 15.4 15.2 14.8 -3.8 20 2 026
Slovakia 26.7 25.3 23.7 21.9 21.1 21.1 22.3 23.1 24.0 22.8 23.5 24.7 24.6 0.9 6 5 763
Finland 19.9 20.1 20.2 20.4 20.4 20.3 20.9 21.9 21.0 20.5 20.7 20.2 19.9 -0.4 14 17 886
Sweden 27.6 27.0 26.2 25.6 25.4 25.9 27.2 26.7 26.1 27.0 27.6 27.4 27.3 1.1 4 50 365
United Kingdom 9.5 10.0 10.2 10.2 10.1 10.4 10.4 11.0 11.3 10.5 10.8 10.7 10.7 0.5 26 79 078
Iceland 8.2 8.6 8.2 7.9 8.0 7.7 8.1 9.5 12.3 11.9 11.2 11.3 10.4 2.2 519
Norway 13.8 13.9 13.2 12.4 12.2 12.6 12.7 14.2 13.7 13.3 13.6 14.5 15.2 2.1 22 370

Annex A: Tables
255
3
3
256

Table 49: Taxes on labour as % of GDP - Income from employment, paid by employees

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 9.9 9.8 9.6 9.5 9.5 9.5 9.7 9.7 9.5 9.5 9.8 9.9 9.8 0.3 1 374 587
EA-19 9.8 9.7 9.4 9.3 9.3 9.3 9.6 9.7 9.5 9.6 9.9 10.1 10.1 0.8 1 024 990
Annex A: Tables
Belgium 13.8 13.5 13.5 13.3 12.8 12.8 13.1 13.2 13.2 13.4 13.4 13.5 13.4 0.0 2 53 801
Bulgaria 4.3 4.4 4.3 4.2 4.1 4.5 4.6 4.7 4.3 4.1 4.7 4.7 5.0 0.7 27 2 150
Czech Republic 6.8 7.0 7.0 7.0 6.8 7.0 6.6 6.1 6.1 6.4 6.4 6.6 6.6 -0.3 22 10 278
Denmark 18.8 18.6 18.0 17.8 17.7 18.2 18.5 18.3 17.4 17.3 17.3 17.2 16.9 -1.1 1 44 118
Germany 12.9 12.8 12.1 11.7 11.8 11.7 12.2 12.5 11.7 11.8 12.1 12.3 12.5 0.4 3 364 788
Estonia 6.2 6.2 5.9 5.0 5.1 5.4 5.7 5.5 5.5 5.3 5.5 5.5 5.8 -0.2 24 1 148
Ireland 7.2 7.0 7.6 7.5 7.4 7.4 7.8 8.8 8.8 9.2 9.6 9.6 9.7 2.1 10 18 277
Greece 7.8 7.7 7.6 7.8 7.7 7.9 7.8 7.7 7.7 7.9 9.3 8.6 8.5 0.9 15 15 141
Spain 6.5 6.2 6.3 6.4 6.6 7.0 6.9 6.7 6.9 7.1 7.1 7.0 7.0 0.7 20 73 215
France 8.3 8.4 8.3 8.4 8.5 8.4 8.4 8.4 8.0 8.1 8.8 9.0 9.1 0.8 12 194 186
Croatia 8.2 8.1 8.2 7.9 8.1 8.4 8.4 9.0 8.7 8.1 8.4 8.5 8.6 0.4 14 3 691
Italy 7.7 7.5 7.4 7.5 7.5 7.8 8.3 8.3 8.4 8.2 8.5 8.5 8.5 1.1 16 137 571
Cyprus 4.8 4.7 3.9 4.1 4.2 4.3 4.4 4.9 5.0 5.1 5.2 4.6 4.8 0.9 28 837
Latvia 7.5 7.7 7.8 7.4 7.6 7.6 8.0 7.6 8.1 7.7 7.8 7.7 7.7 0.0 18 1 827
Lithuania 6.8 6.6 6.9 6.9 6.8 6.5 6.4 5.9 5.3 5.1 5.1 5.2 5.3 -1.6 25 1 945
Luxembourg 8.9 9.0 9.1 9.4 9.1 9.3 10.2 10.7 10.4 10.4 10.7 11.1 11.2 2.1 7 5 469
Hungary 8.5 8.1 7.8 7.8 8.0 8.9 9.4 8.9 8.9 8.6 9.4 9.4 9.3 1.5 11 9 724
Malta 7.2 7.0 7.1 7.0 7.3 6.6 6.6 7.0 6.7 7.1 7.2 7.4 7.6 0.5 19 615
Netherlands 10.9 11.1 10.6 10.7 10.9 10.6 10.9 11.2 11.1 11.3 11.5 11.4 10.5 -0.1 8 69 462
Austria 11.8 11.9 11.5 11.2 11.2 11.2 11.6 11.4 11.4 11.4 11.6 11.9 12.1 0.6 4 39 950
Poland 7.2 7.2 7.0 7.0 7.1 7.0 7.0 6.4 6.1 6.5 6.9 7.0 6.8 -0.2 21 27 878
Portugal 6.8 7.2 6.7 6.8 7.0 6.8 6.9 7.1 6.7 7.0 6.5 7.7 7.9 1.2 17 13 665
Romania 5.8 4.9 4.8 4.6 5.2 5.5 5.3 5.6 5.3 5.3 5.4 5.2 5.1 0.3 26 7 648
Slovenia 12.6 12.5 12.4 12.2 12.2 11.6 12.1 12.6 12.6 12.5 12.5 12.0 12.0 -0.4 5 4 472
Slovakia 5.6 5.5 5.4 5.5 5.2 5.2 5.6 5.6 5.6 5.6 5.7 5.8 5.9 0.5 23 4 430
Finland 11.4 11.1 10.5 10.6 10.5 10.0 10.6 10.9 10.4 10.5 11.0 11.0 11.3 0.8 6 23 200
Sweden 12.0 11.9 11.8 11.8 11.3 10.7 10.8 10.5 10.0 10.1 10.3 10.4 10.3 -1.5 9 44 445
United Kingdom 9.6 9.6 9.8 10.0 10.0 10.0 9.9 9.6 9.8 9.7 9.2 9.1 8.9 -1.0 13 199 665
Iceland : : : : : : : : : : : : : : :
Norway 11.2 11.2 10.7 9.9 9.5 9.8 9.5 10.5 10.3 10.3 10.3 10.5 10.7 0.0 40 307


Table 50: Taxes on labour as % of total taxation - Income from employment, paid by employees

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 26.3 26.0 25.5 25.2 25.0 24.9 25.4 26.1 25.5 25.3 25.5 25.5 25.4 -0.1 1 374 587
EA-19 25.6 25.4 24.7 24.3 24.1 24.1 25.0 25.6 25.0 24.9 25.2 25.3 25.2 0.5 1 024 990
Belgium 31.4 31.0 30.9 30.5 29.6 29.6 30.1 30.9 30.6 30.6 29.8 29.7 29.6 -1.3 5 53 801
Bulgaria 15.3 14.6 13.7 14.0 13.7 14.2 15.0 17.4 16.4 16.2 17.5 17.0 18.1 4.4 26 2 150
Czech Republic 20.5 20.6 20.2 20.4 20.2 20.3 19.9 18.9 18.9 18.9 18.8 18.8 19.5 -0.7 22 10 278
Denmark 41.5 40.8 38.7 37.0 38.1 39.1 41.2 40.6 38.4 38.1 37.5 36.6 34.0 -4.8 1 44 118
Germany 34.4 33.8 32.6 31.7 31.7 31.3 32.4 32.9 31.9 31.6 32.0 32.5 32.9 0.3 2 364 788
Estonia 19.8 20.0 19.0 16.8 16.5 17.2 18.2 15.8 16.5 16.8 17.3 17.5 17.8 -1.2 27 1 148
Ireland 25.8 24.3 25.5 25.1 23.4 24.2 26.9 31.4 31.6 33.1 34.0 33.2 32.5 6.9 4 18 277
Greece 23.4 24.3 25.1 24.4 24.8 25.0 24.6 24.9 24.1 23.4 26.1 24.3 23.7 -1.4 14 15 141
Spain 19.7 18.8 18.5 18.2 18.3 19.2 21.4 22.4 22.2 22.6 22.1 21.2 20.9 2.5 19 73 215
France 19.8 20.1 19.7 19.7 19.7 19.6 19.8 20.1 19.1 18.8 19.7 19.8 19.9 0.2 20 194 186
Croatia 21.7 21.9 22.4 21.9 22.0 22.6 23.0 24.7 24.0 23.1 23.3 23.1 23.4 0.9 15 3 691
Italy 19.5 19.0 19.0 19.2 18.6 18.9 20.0 20.0 20.2 19.8 19.5 19.7 19.6 0.6 21 137 571
Cyprus 17.2 16.1 13.3 13.1 13.0 11.9 12.5 15.2 15.5 15.9 16.3 14.5 14.1 0.8 28 837
Latvia 26.9 27.9 28.2 26.6 26.5 27.1 28.7 28.0 29.2 27.7 27.3 27.0 26.8 -1.4 10 1 827
Lithuania 23.5 23.1 23.8 23.6 22.7 21.7 21.0 19.6 18.8 18.9 19.0 19.4 19.3 -4.6 23 1 945
Luxembourg 23.4 23.7 24.6 24.6 25.2 25.4 27.4 27.4 27.4 27.5 27.5 29.1 29.3 4.7 6 5 469
Hungary 22.6 21.6 21.2 21.2 22.0 22.6 23.8 22.7 23.8 23.4 24.5 24.5 24.3 3.2 12 9 724
Malta 24.3 23.7 23.7 22.3 22.8 20.2 20.6 21.7 21.4 22.4 22.6 22.9 22.4 -1.3 17 615
Netherlands 30.7 31.4 30.0 30.2 29.9 29.3 29.8 31.7 30.7 31.5 32.0 31.1 28.0 -2.0 8 69 462
Austria 27.5 27.9 27.5 27.3 27.7 27.5 27.8 27.7 27.7 27.6 27.9 27.9 28.2 0.7 7 39 950
Poland 21.8 22.2 21.9 21.1 21.1 20.2 20.3 20.4 19.5 20.5 21.7 21.9 21.1 -0.7 18 27 878
Portugal 21.7 22.8 22.2 21.9 22.4 21.4 21.8 23.6 21.9 21.6 20.5 22.6 23.1 0.8 16 13 665

Romania 20.9 17.8 17.7 16.6 18.3 19.1 19.3 21.2 20.1 18.8 19.2 18.9 18.4 0.6 25 7 648
Slovenia 33.8 33.4 33.2 32.3 32.5 31.4 33.1 34.6 34.0 34.0 33.6 32.4 32.7 -0.5 3 4 472
Slovakia 17.1 17.0 17.1 17.6 17.9 18.0 19.4 19.6 20.1 19.5 20.4 19.3 18.9 1.8 24 4 430
Finland 26.3 26.1 25.1 25.2 24.8 24.2 25.7 26.6 25.4 25.1 25.7 25.1 25.8 0.6 11 23 200
Sweden 26.6 26.2 25.9 25.4 24.5 23.7 24.5 23.8 23.1 23.8 24.3 24.3 24.1 -1.7 13 44 445
United Kingdom 28.6 28.7 28.8 29.2 28.6 28.8 27.4 29.1 28.8 28.4 27.5 27.4 27.0 -1.8 9 199 665
Iceland : : : : : : : : : : : : : : :
Norway 26.5 26.9 25.3 23.2 22.1 23.3 23.0 25.4 24.6 24.5 24.8 26.3 27.4 2.1 40 307

Annex A: Tables
257
3
3
258

Table 51: Taxes on labour as % of GDP - Income from employment, paid by non-employed

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 1.7 1.8 1.7 1.7 1.7 1.6 1.7 1.9 1.9 1.9 1.9 2.0 2.0 0.3 279 813
EA-19 2.0 2.0 2.0 2.0 2.0 1.9 2.0 2.2 2.2 2.2 2.3 2.3 2.3 0.3 234 101
Annex A: Tables
Belgium 2.0 2.0 1.7 1.7 1.7 1.7 1.8 1.9 1.9 2.0 2.0 2.0 2.0 0.2 9 7 842
Bulgaria 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 28
Czech Republic 1.1 1.2 1.1 1.0 1.2 1.2 1.2 1.2 1.3 1.3 1.3 1.3 1.4 0.3 15 2 174
Denmark 4.7 4.9 4.7 4.6 4.5 4.6 4.6 6.2 4.9 5.0 5.1 7.0 8.4 3.7 1 21 933
Germany 2.7 2.8 2.9 2.9 2.8 2.5 2.6 2.8 2.6 2.5 2.5 2.5 2.5 -0.4 8 73 007
Estonia 0.2 0.2 0.4 0.3 0.3 0.2 0.3 0.5 0.4 0.3 0.3 0.3 0.3 0.0 19 67
Ireland 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.2 0.2 0.2 0.2 0.1 22 391
Greece 0.6 0.5 0.5 0.7 0.7 0.8 0.8 0.9 0.8 0.9 1.5 1.3 1.4 0.9 14 2 533
Spain 0.8 0.8 0.8 0.8 0.8 0.8 0.9 1.3 1.4 1.4 1.6 1.6 1.5 0.8 11 16 111
France 1.4 1.4 1.4 1.4 1.4 1.4 1.5 1.6 1.7 1.7 1.6 1.7 1.7 0.3 10 37 012
Croatia 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 25 50
Italy 2.1 2.0 2.1 2.2 2.2 2.2 2.4 2.6 2.7 2.7 2.9 3.0 3.0 0.8 4 47 760
Cyprus 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 27 11
Latvia 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.2 0.3 0.3 0.3 0.3 0.3 0.2 20 79
Lithuania 0.1 0.2 0.2 0.2 0.2 0.2 0.3 0.3 0.2 0.2 0.1 0.1 0.1 0.0 24 46
Luxembourg 1.1 1.2 1.2 1.3 1.3 1.3 1.3 1.4 1.4 1.4 1.5 1.5 1.5 0.2 13 727
Hungary 0.3 0.3 0.3 0.3 0.3 0.8 0.9 0.6 0.5 0.3 0.2 0.2 0.1 -0.2 26 120
Malta 0.9 0.9 1.0 1.0 1.1 1.0 0.9 1.1 1.0 1.1 1.2 1.3 1.3 0.4 16 109
Netherlands 3.3 3.5 3.5 3.4 3.5 3.4 3.5 3.8 4.0 4.3 4.4 4.7 4.4 1.0 2 29 389
Austria 2.8 2.9 2.6 2.4 2.4 2.4 2.5 2.5 2.6 2.6 2.7 2.8 2.9 0.3 6 9 444
Poland 0.7 0.7 0.7 0.7 0.8 0.8 0.8 0.8 0.8 0.8 0.8 0.8 0.8 0.1 17 3 368
Portugal 0.6 0.6 0.7 0.7 0.8 0.8 0.8 0.9 1.0 1.2 1.1 1.5 1.5 0.9 12 2 630
Romania 0.0 0.0 0.0 0.0 0.0 0.1 0.1 0.2 0.2 0.2 0.2 0.2 0.2 0.2 23 304
Slovenia 0.7 0.8 0.8 0.6 0.6 0.6 0.6 0.8 0.9 0.9 1.0 1.0 0.8 0.0 18 305
Slovakia 2.7 2.5 2.5 2.6 2.6 2.6 2.3 2.7 2.2 2.7 2.7 2.8 2.8 0.2 7 2 083
Finland 2.3 2.3 2.3 2.3 2.2 2.1 2.1 2.4 2.3 2.4 2.5 2.7 2.9 0.7 5 6 042
Sweden 3.8 4.3 4.3 4.0 4.1 3.6 3.5 3.7 3.3 3.0 3.1 3.2 3.0 -1.3 3 12 983
United Kingdom 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.1 0.2 0.2 0.2 0.2 0.2 0.0 21 4 778
Iceland : : : : : : : : : : : : : : :
Norway 1.2 1.2 1.2 1.1 1.1 1.1 1.1 1.3 1.3 1.2 1.2 1.2 1.2 0.0 4 504


Table 52: Taxes on labour as % of total taxation - Income from employment, paid by non-employed

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 4.5 4.7 4.7 4.6 4.5 4.3 4.6 5.1 5.1 5.1 5.0 5.2 5.2 0.5 279 813
EA-19 5.2 5.2 5.3 5.2 5.1 4.9 5.2 5.7 5.8 5.8 5.7 5.8 5.8 0.5 234 101
Belgium 4.6 4.7 4.0 4.0 3.9 4.0 4.2 4.4 4.4 4.5 4.4 4.3 4.3 0.3 11 7 842
Bulgaria 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 28
Czech Republic 3.4 3.4 3.2 3.0 3.6 3.6 3.6 3.9 4.1 3.9 3.8 3.8 4.1 1.0 12 2 174
Denmark 10.3 10.7 10.2 9.7 9.8 9.8 10.3 13.7 10.9 11.1 11.1 15.0 16.9 6.7 1 21 933
Germany 7.3 7.4 7.7 7.9 7.4 6.8 6.8 7.4 7.2 6.8 6.6 6.6 6.6 -1.2 8 73 007
Estonia 0.7 0.7 1.2 1.1 0.9 0.7 1.0 1.3 1.3 1.1 1.0 1.0 1.0 -0.2 20 67
Ireland 0.2 0.3 0.2 0.2 0.2 0.2 0.2 0.3 0.3 0.6 0.7 0.7 0.7 0.4 22 391
Greece 1.7 1.5 1.8 2.1 2.3 2.4 2.6 2.8 2.6 2.6 4.3 3.7 4.0 2.2 14 2 533
Spain 2.4 2.3 2.3 2.3 2.3 2.3 2.9 4.3 4.3 4.5 5.0 5.0 4.6 2.3 9 16 111
France 3.3 3.3 3.3 3.2 3.3 3.3 3.6 3.8 4.0 3.9 3.5 3.7 3.8 0.5 16 37 012
Croatia 0.3 0.3 0.2 0.2 0.2 0.3 0.3 0.3 0.3 0.2 0.3 0.3 0.3 0.1 25 50
Italy 5.3 5.1 5.4 5.6 5.5 5.4 5.8 6.2 6.5 6.5 6.7 6.8 6.8 1.4 5 47 760
Cyprus 0.3 0.3 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.3 0.2 0.2 0.0 27 11
Latvia 0.3 0.3 0.3 0.4 0.3 0.2 0.4 0.7 1.0 1.0 1.1 1.1 1.2 0.8 19 79
Lithuania 0.5 0.6 0.6 0.6 0.7 0.8 1.1 1.0 0.9 0.8 0.5 0.5 0.5 -0.1 24 46
Luxembourg 2.8 3.2 3.4 3.5 3.5 3.5 3.6 3.7 3.6 3.8 3.9 3.9 3.9 0.5 15 727
Hungary 0.8 0.8 0.8 0.9 0.9 2.0 2.4 1.4 1.3 0.9 0.4 0.5 0.3 -0.5 26 120
Malta 3.0 3.0 3.2 3.2 3.5 3.0 2.9 3.3 3.3 3.5 3.7 3.9 4.0 0.8 13 109
Netherlands 9.2 10.0 9.8 9.5 9.6 9.4 9.6 10.8 11.2 11.9 12.2 12.7 11.8 2.0 2 29 389
Austria 6.6 6.8 6.2 5.9 6.0 5.9 6.1 6.2 6.4 6.4 6.6 6.6 6.7 0.5 7 9 444
Poland 2.2 2.3 2.3 2.2 2.4 2.3 2.4 2.5 2.4 2.4 2.5 2.6 2.6 0.3 17 3 368
Portugal 1.9 2.0 2.2 2.3 2.4 2.6 2.7 3.1 3.2 3.6 3.6 4.5 4.4 2.2 10 2 630

Romania 0.0 0.1 0.0 0.1 0.1 0.2 0.2 0.6 0.7 0.6 0.7 0.8 0.7 0.7 21 304
Slovenia 1.9 2.1 2.2 1.7 1.7 1.6 1.6 2.2 2.3 2.6 2.7 2.7 2.2 0.0 18 305
Slovakia 8.3 7.8 8.0 8.3 9.0 8.9 7.8 9.4 7.9 9.3 9.6 9.2 8.9 0.8 3 2 083
Finland 5.4 5.4 5.4 5.5 5.3 5.1 5.2 5.8 5.7 5.7 5.9 6.1 6.7 1.3 6 6 042
Sweden 8.4 9.5 9.4 8.6 8.9 8.0 8.0 8.3 7.5 6.9 7.3 7.4 7.0 -2.4 4 12 983
United Kingdom 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.3 0.5 0.6 0.6 0.6 0.6 0.1 23 4 778
Iceland : : : : : : : : : : : : : : :
Norway 2.9 3.0 2.8 2.6 2.5 2.7 2.6 3.1 3.1 2.7 2.9 3.0 3.1 0.2 4 504

Annex A: Tables
259
3
3
260

Table 53: Taxes on capital as % of GDP - Total

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 7.7 7.7 7.9 8.3 8.8 9.0 8.6 7.6 7.5 7.7 8.0 8.1 8.2 0.3 1 145 499
EA-19 7.5 7.6 7.7 8.0 8.6 8.8 8.3 7.4 7.3 7.6 8.0 8.2 8.2 0.5 833 840
Annex A: Tables
Belgium 9.1 8.9 9.4 9.5 9.9 9.6 9.7 8.4 8.8 9.2 10.0 10.6 10.6 1.2 1 42 531
Bulgaria 4.5 4.3 4.2 3.6 3.9 6.1 5.0 4.2 3.8 3.6 3.6 4.0 3.9 -0.3 24 1 674
Czech Republic 6.6 6.8 6.7 6.4 6.5 6.6 5.9 5.5 5.1 5.1 5.1 5.2 5.2 -1.5 19 8 054
Denmark 6.0 6.4 7.8 9.4 8.1 7.2 6.3 5.3 7.7 7.7 8.2 7.5 9.3 1.5 5 24 115
Germany 4.6 4.8 5.1 5.6 6.2 6.5 6.3 5.3 5.5 6.0 6.3 6.3 6.2 1.1 17 181 668
Estonia 2.4 2.7 2.7 2.6 2.6 2.8 2.7 2.7 2.3 2.2 2.3 2.6 2.6 -0.1 28 516
Ireland 7.3 8.5 8.4 8.3 9.9 9.2 7.3 6.1 6.0 5.7 6.0 6.1 6.5 -1.9 16 12 310
Greece 7.7 7.1 6.7 7.4 6.9 6.8 7.0 7.1 6.5 7.5 7.1 7.7 8.1 1.3 9 14 308
Spain 8.6 8.6 9.3 10.0 10.7 11.1 8.1 7.1 6.7 6.6 7.4 7.5 7.7 -1.5 11 80 417
France 9.7 9.4 9.8 10.0 10.4 10.4 10.3 9.2 9.3 9.9 10.2 10.5 10.5 0.7 3 223 417
Croatia 4.2 4.1 3.9 4.2 4.8 5.1 4.9 4.5 3.8 4.2 3.9 4.1 3.8 -0.1 26 1 639
Italy 9.5 10.0 9.4 9.1 10.0 10.7 10.3 10.1 9.2 9.4 10.5 10.8 10.6 1.2 2 170 337
Cyprus 7.9 6.6 6.8 7.8 8.8 12.4 10.9 8.4 8.3 8.8 8.2 9.1 9.2 2.5 6 1 606
Latvia 3.4 2.9 3.1 3.2 3.5 3.8 3.9 2.6 2.4 3.0 3.4 3.4 3.3 0.3 27 790
Lithuania 2.8 3.3 3.9 4.2 4.8 4.6 4.7 4.5 4.0 3.6 3.9 3.9 4.0 0.0 23 1 449
Luxembourg 13.0 12.5 10.9 11.7 11.4 11.5 10.8 11.0 11.1 10.6 10.8 10.1 10.0 -0.9 4 4 868
Hungary 4.6 4.8 4.9 4.9 5.3 6.1 5.7 6.0 5.6 5.4 5.6 4.8 4.8 -0.1 20 4 979
Malta 7.0 7.4 7.0 7.7 7.7 9.7 9.0 9.0 8.6 8.2 8.5 8.8 9.2 2.2 7 747
Netherlands 6.4 5.6 6.1 6.5 6.7 6.9 6.8 5.3 5.6 5.1 4.8 5.2 6.6 0.6 14 43 940
Austria 6.8 6.5 6.9 6.7 6.6 7.0 7.1 6.3 6.2 6.4 6.4 6.8 6.9 0.0 13 22 592
Poland 7.5 7.2 7.2 7.7 8.0 8.8 8.6 7.8 7.2 7.2 7.6 7.3 7.8 0.6 10 32 158
Portugal 7.3 7.0 6.2 6.1 6.4 7.3 7.4 6.6 6.5 7.1 7.1 8.1 7.7 1.4 12 13 339
Romania 4.8 5.0 5.4 4.5 4.9 5.5 5.2 4.6 4.1 4.6 4.1 4.1 4.8 -0.6 21 7 144
Slovenia 3.6 3.7 4.0 4.8 5.1 5.6 4.8 4.1 4.2 4.0 3.9 3.7 3.9 -0.1 25 1 457
Slovakia 5.1 5.0 4.6 4.5 4.4 4.4 4.5 3.8 3.7 3.6 3.8 4.4 4.7 0.1 22 3 587
Finland 8.0 7.1 7.3 7.3 7.6 8.3 7.4 5.7 6.6 6.7 6.2 6.8 6.6 -0.7 15 13 467
Sweden 4.8 5.0 5.7 6.8 7.1 7.2 5.7 5.6 6.2 5.8 5.3 5.5 5.7 0.0 18 24 721
United Kingdom 9.5 9.3 9.6 10.1 11.0 10.6 12.1 10.0 9.6 9.5 9.3 9.3 9.2 -0.5 8 207 174
Iceland : : : : : : : : : : : : : : :
Norway 11.6 11.3 13.0 14.9 15.7 14.3 15.2 12.5 13.4 14.2 13.7 11.8 10.4 -2.6 39 291


Table 54: Taxes on capital as % of total taxation - Total

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 20.6 20.4 21.1 21.9 23.1 23.5 22.7 20.4 20.1 20.4 20.8 21.0 21.2 0.0 1 145 499
EA-19 19.7 19.7 20.3 21.0 22.1 22.7 21.5 19.4 19.2 19.7 20.2 20.5 20.5 0.2 833 840
Belgium 20.6 20.5 21.6 21.9 22.9 22.4 22.2 19.8 20.4 21.0 22.4 23.2 23.4 1.8 7 42 531
Bulgaria 16.1 14.1 13.2 11.9 13.0 19.4 16.4 15.4 14.5 14.2 13.5 14.2 14.1 0.9 22 1 674
Czech Republic 19.7 19.9 19.4 18.7 19.1 19.2 17.9 17.1 15.7 15.3 14.9 15.0 15.3 -4.1 19 8 054
Denmark 13.1 14.0 16.7 19.6 17.5 15.5 14.0 11.6 17.0 16.9 17.8 15.9 18.6 1.8 13 24 115
Germany 12.4 12.6 13.8 15.2 16.7 17.4 16.6 14.0 14.9 16.1 16.6 16.5 16.4 2.5 16 181 668
Estonia 7.6 8.8 8.7 8.8 8.6 8.9 8.7 7.8 6.9 6.8 7.4 8.3 8.0 -0.7 28 516
Ireland 26.1 29.5 28.2 27.8 31.5 29.7 25.0 21.6 21.4 20.6 21.1 21.3 21.9 -6.4 12 12 310
Greece 23.2 22.7 22.0 23.2 22.3 21.3 22.0 23.2 20.3 22.3 20.0 21.6 22.4 0.4 11 14 308
Spain 25.8 26.0 27.1 28.4 29.8 30.5 25.3 23.9 21.3 21.1 22.9 22.7 23.0 -4.1 8 80 417
France 23.0 22.4 23.2 23.5 24.2 24.5 24.2 22.0 22.1 22.8 23.0 23.2 22.8 -0.4 9 223 417
Croatia 11.3 11.1 10.7 11.7 12.9 13.6 13.3 12.3 10.6 11.8 10.8 11.3 10.4 -0.4 27 1 639
Italy 24.1 25.2 24.0 23.3 24.9 25.9 25.1 24.2 22.3 22.6 24.3 24.9 24.3 0.3 6 170 337
Cyprus 28.1 22.8 22.8 24.7 27.2 34.2 31.0 26.2 25.8 27.3 26.1 28.9 27.0 4.2 3 1 606
Latvia 12.2 10.5 11.1 11.5 12.1 13.4 14.1 9.5 8.6 11.0 11.8 12.0 11.6 0.5 25 790
Lithuania 9.7 11.6 13.6 14.4 16.1 15.2 15.4 15.0 14.1 13.3 14.4 14.4 14.4 0.8 21 1 449
Luxembourg 34.3 32.8 29.3 30.6 31.4 31.3 29.0 28.1 29.2 28.1 27.8 26.5 26.1 -3.2 4 4 868
Hungary 12.4 12.9 13.1 13.3 14.5 15.3 14.4 15.3 15.0 14.7 14.4 12.6 12.5 -0.6 24 4 979
Malta 23.8 25.2 23.3 24.3 24.0 29.5 28.1 27.6 27.7 25.6 26.6 27.1 27.2 3.9 2 747
Netherlands 18.1 16.0 17.2 18.3 18.5 19.3 18.8 15.0 15.5 14.3 13.4 14.2 17.7 0.5 14 43 940
Austria 16.0 15.4 16.3 16.4 16.3 17.2 17.2 15.3 15.2 15.6 15.4 16.0 15.9 -0.4 17 22 592
Poland 22.8 22.2 22.4 23.3 23.8 25.4 25.1 24.8 23.3 22.9 23.7 22.8 24.4 2.0 5 32 158
Portugal 23.2 22.4 20.7 19.8 20.5 23.1 23.4 22.0 21.3 22.1 22.5 23.8 22.5 1.8 10 13 339

Romania 17.2 18.2 19.9 16.3 17.3 18.8 19.0 17.5 15.5 16.4 14.6 15.0 17.2 -2.7 15 7 144
Slovenia 9.6 9.8 10.7 12.7 13.6 15.1 13.1 11.2 11.4 10.9 10.5 10.1 10.6 0.0 26 1 457
Slovakia 15.4 15.4 14.6 14.2 15.1 15.2 15.7 13.1 13.2 12.8 13.6 14.7 15.3 0.7 18 3 587
Finland 18.4 16.7 17.4 17.4 18.1 20.0 17.9 14.0 16.1 15.8 14.5 15.6 15.0 -2.4 20 13 467
Sweden 10.7 10.9 12.6 14.6 15.4 16.0 12.9 12.7 14.3 13.6 12.3 12.8 13.4 0.9 23 24 721
United Kingdom 28.4 27.7 28.3 29.5 31.4 30.7 33.6 30.2 28.3 27.7 27.7 27.8 28.0 -0.3 1 207 174
Iceland : : : : : : : : : : : : : : :
Norway 27.3 27.1 30.8 35.1 36.8 34.0 36.7 30.3 31.9 33.8 33.1 29.5 26.7 -4.1 39 291

Annex A: Tables
261
3
3
262

Table 55: Taxes on capital as % of GDP - Income of corporations

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 2.5 2.4 2.6 2.9 3.3 3.3 3.0 2.3 2.4 2.5 2.6 2.6 2.5 -0.1 351 443
EA-19 2.5 2.4 2.6 2.8 3.2 3.3 3.0 2.2 2.3 2.5 2.6 2.7 2.6 0.0 259 534
Annex A: Tables
Belgium 3.0 2.8 3.0 3.1 3.5 3.4 3.3 2.3 2.5 2.8 3.0 3.1 3.2 0.2 6 12 794
Bulgaria 3.0 2.8 2.6 1.9 2.2 4.3 3.2 2.6 2.1 1.9 1.9 2.2 2.1 -0.5 18 897
Czech Republic 4.0 4.2 4.2 4.1 4.4 4.5 4.0 3.4 3.2 3.2 3.2 3.3 3.4 -0.8 5 5 225
Denmark 2.8 2.8 2.9 3.4 3.7 3.1 2.6 1.9 2.3 2.2 2.6 2.8 2.7 -0.2 11 6 916
Germany 1.5 1.7 2.0 2.3 2.8 2.8 2.5 1.9 2.1 2.4 2.5 2.5 2.4 0.4 14 71 084
Estonia 1.1 1.6 1.7 1.4 1.5 1.6 1.6 1.8 1.3 1.2 1.4 1.7 1.7 0.1 24 345
Ireland 3.6 3.6 3.5 3.4 3.8 3.4 2.8 2.3 2.4 2.2 2.3 2.4 2.5 -1.0 13 4 671
Greece 3.3 2.7 2.7 3.3 2.5 2.3 2.1 2.5 2.5 2.1 1.1 1.1 1.9 -0.8 21 3 344
Spain 3.1 3.1 3.4 3.8 4.1 4.6 2.8 2.2 1.8 1.8 2.1 2.1 2.0 -1.4 19 20 891
France 2.5 2.1 2.4 2.4 3.0 3.0 3.0 1.8 2.5 2.8 2.9 3.0 2.9 0.5 7 61 432
Croatia 1.8 1.9 1.8 2.3 2.8 3.1 2.9 2.6 1.9 2.3 2.0 2.0 1.8 -0.1 22 763
Italy 3.0 2.7 2.7 2.8 3.4 3.8 3.6 2.9 2.8 2.7 2.9 3.1 2.7 0.0 9 43 996
Cyprus 5.6 4.0 3.4 4.2 5.0 6.2 6.5 5.9 5.6 6.3 5.7 6.5 6.4 3.0 1 1 112
Latvia 2.0 1.4 1.7 1.9 2.1 2.5 3.0 1.6 1.0 1.4 1.6 1.6 1.5 -0.1 25 364
Lithuania 0.6 1.4 1.9 2.1 2.8 2.5 2.7 1.8 1.0 0.8 1.3 1.4 1.4 -0.5 28 500
Luxembourg 7.8 7.3 5.7 5.9 5.0 5.4 5.3 5.7 5.8 5.1 5.2 4.8 4.4 -1.3 3 2 140
Hungary 2.3 2.2 2.1 2.1 2.3 2.7 2.6 2.2 1.2 1.2 1.3 1.3 1.4 -0.7 26 1 488
Malta 3.5 4.1 3.5 3.7 4.1 6.0 5.9 6.0 5.8 5.4 5.8 6.2 6.3 2.9 2 514
Netherlands 3.3 2.9 3.1 3.4 3.4 3.4 3.3 2.2 2.3 2.2 2.1 2.2 2.6 -0.5 12 17 090
Austria 2.3 2.3 2.3 2.3 2.2 2.5 2.6 1.8 2.0 2.1 2.1 2.2 2.2 -0.1 16 7 273
Poland 2.0 1.8 2.0 2.1 2.4 2.7 2.7 2.3 1.9 2.0 2.1 1.8 1.7 -0.2 23 7 179
Portugal 3.3 2.7 2.8 2.6 2.8 3.5 3.5 2.7 2.7 3.1 2.7 3.3 2.8 0.0 8 4 929
Romania 2.6 2.8 3.2 2.7 2.8 3.0 2.9 2.4 2.0 2.3 1.9 2.0 2.2 -1.0 17 3 248
Slovenia 1.5 1.7 1.9 2.7 2.9 3.2 2.5 1.8 1.8 1.7 1.2 1.2 1.4 -0.5 27 529
Slovakia 3.2 3.3 2.9 2.9 3.1 3.2 3.3 2.7 2.7 2.6 2.6 3.1 3.4 0.5 4 2 571
Finland 4.0 3.3 3.4 3.2 3.3 3.7 3.3 1.9 2.4 2.6 2.1 2.4 1.9 -1.5 20 3 956
Sweden 1.9 2.1 2.8 3.4 3.4 3.6 2.8 2.8 3.2 3.1 2.6 2.7 2.7 -0.1 10 11 514
United Kingdom 2.7 2.6 2.7 3.2 3.7 3.2 3.4 2.6 2.9 2.9 2.7 2.5 2.4 -0.3 15 54 678
Iceland 1.0 1.4 1.3 2.1 2.4 2.4 2.0 1.7 1.0 1.8 1.9 2.2 3.4 2.1 436
Norway 4.4 4.1 5.0 5.6 6.3 5.7 5.8 4.9 5.3 5.4 5.2 4.3 3.9 -1.1 14 882


Table 56: Taxes on capital as % of total taxation - Income of corporations

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 6.8 6.4 7.0 7.6 8.6 8.7 7.9 6.1 6.5 6.7 6.7 6.7 6.5 -0.5 351 443
EA-19 6.6 6.2 6.8 7.3 8.2 8.6 7.7 5.7 6.2 6.5 6.5 6.6 6.4 -0.4 259 534
Belgium 6.7 6.4 6.9 7.2 8.0 7.9 7.5 5.4 5.9 6.4 6.7 6.8 7.0 0.1 11 12 794
Bulgaria 10.7 9.1 8.2 6.3 7.4 13.8 10.4 9.4 8.1 7.6 7.1 7.9 7.6 -0.6 9 897
Czech Republic 12.0 12.5 12.2 12.1 13.0 13.0 12.2 10.5 9.9 9.5 9.2 9.3 9.9 -2.3 5 5 225
Denmark 6.2 6.2 6.2 7.1 7.9 6.8 5.7 4.2 5.0 4.8 5.7 5.9 5.3 -0.9 21 6 916
Germany 4.0 4.5 5.5 6.3 7.4 7.4 6.6 4.9 5.6 6.5 6.7 6.6 6.4 0.9 13 71 084
Estonia 3.6 5.1 5.3 4.7 4.8 5.1 5.1 5.2 4.0 3.8 4.4 5.5 5.4 0.0 19 345
Ireland 12.8 12.6 11.9 11.3 12.0 11.0 9.6 8.3 8.5 7.9 8.1 8.3 8.3 -3.6 7 4 671
Greece 9.9 8.7 8.9 10.2 8.2 7.2 6.7 8.2 7.9 6.1 3.1 3.2 5.2 -3.7 22 3 344
Spain 9.3 9.3 10.1 10.9 11.4 12.7 8.6 7.5 5.8 5.7 6.7 6.3 6.0 -4.1 17 20 891
France 5.9 5.0 5.6 5.7 6.9 7.0 7.0 4.2 5.9 6.5 6.4 6.6 6.3 0.7 15 61 432
Croatia 4.8 5.2 5.0 6.3 7.7 8.3 7.9 7.0 5.4 6.6 5.6 5.6 4.8 -0.2 25 763
Italy 7.6 6.8 7.0 7.1 8.4 9.2 8.7 7.0 6.8 6.6 6.8 7.2 6.3 -0.7 14 43 996
Cyprus 19.8 13.7 11.5 13.4 15.4 17.0 18.4 18.5 17.4 19.5 18.1 20.5 18.7 7.2 1 1 112
Latvia 7.0 5.3 6.1 6.8 7.4 9.0 10.8 5.7 3.5 5.1 5.7 5.7 5.3 -0.7 20 364
Lithuania 2.0 4.8 6.4 7.1 9.1 8.4 8.9 6.0 3.5 3.0 4.8 5.0 4.9 -1.5 24 500
Luxembourg 20.4 19.2 15.3 15.4 13.9 14.7 14.3 14.7 15.4 13.4 13.4 12.5 11.5 -3.9 3 2 140
Hungary 6.1 5.8 5.6 5.6 6.3 6.9 6.5 5.6 3.3 3.3 3.3 3.5 3.7 -1.9 28 1 488
Malta 11.9 13.9 11.5 11.8 12.9 18.4 18.5 18.4 18.4 16.8 18.2 19.2 18.7 7.2 2 514
Netherlands 9.4 8.1 8.8 9.7 9.5 9.5 9.1 6.1 6.4 6.1 5.9 6.0 6.9 -1.9 12 17 090
Austria 5.4 5.3 5.5 5.5 5.5 6.2 6.2 4.3 4.8 5.1 5.0 5.3 5.1 -0.4 23 7 273
Poland 6.0 5.4 6.1 6.5 7.1 7.9 7.9 7.2 6.2 6.4 6.5 5.6 5.4 -0.6 18 7 179
Portugal 10.4 8.7 9.3 8.5 9.0 10.9 11.1 9.2 9.0 9.7 8.6 9.6 8.3 -1.0 6 4 929

Romania 9.3 10.1 11.6 9.7 9.9 10.5 10.6 9.0 7.8 8.1 6.9 7.5 7.8 -3.8 8 3 248
Slovenia 4.1 4.6 5.0 7.2 7.7 8.6 6.7 4.9 5.0 4.5 3.3 3.3 3.9 -1.2 27 529
Slovakia 9.7 10.3 9.2 9.2 10.6 10.9 11.5 9.3 9.5 9.1 9.1 10.2 11.0 1.8 4 2 571
Finland 9.3 7.7 8.1 7.6 7.7 9.0 8.1 4.7 6.0 6.2 4.9 5.4 4.4 -3.7 26 3 956
Sweden 4.3 4.6 6.1 7.4 7.5 8.0 6.3 6.3 7.4 7.3 6.1 6.4 6.3 0.2 16 11 514
United Kingdom 8.1 7.8 8.0 9.2 10.7 9.3 9.5 7.9 8.6 8.5 8.0 7.6 7.4 -0.6 10 54 678
Iceland 3.0 3.8 3.4 5.3 5.9 6.2 5.5 5.3 3.0 5.3 5.5 6.0 8.7 5.3 436
Norway 10.3 9.8 11.9 13.2 14.6 13.6 14.0 11.9 12.5 12.9 12.4 10.8 10.1 -1.8 14 882

Annex A: Tables
263
3
3
264

Table 57: Taxes on capital as % of GDP - Income of households

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 0.7 0.7 0.7 0.8 0.9 0.9 0.9 0.8 0.7 0.8 0.9 0.9 1.0 0.3 140 840
EA-19 0.6 0.6 0.6 0.6 0.7 0.8 0.8 0.7 0.6 0.7 0.8 0.9 0.9 0.3 92 986
Annex A: Tables
Belgium 0.5 0.4 0.5 0.6 0.5 0.5 0.5 0.3 0.2 0.2 0.5 0.7 0.7 0.2 14 2 903
Bulgaria 0.1 0.1 0.1 0.1 0.1 0.2 0.2 0.2 0.2 0.2 0.2 0.3 0.3 0.3 19 139
Czech Republic 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 26 122
Denmark -0.4 -0.1 1.2 2.2 0.7 0.3 0.1 -0.2 1.9 1.9 2.2 1.1 2.9 1.7 1 7 549
Germany 0.3 0.4 0.4 0.4 0.5 0.6 0.7 0.6 0.5 0.6 0.6 0.6 0.6 0.2 15 18 214
Estonia 0.2 0.2 0.1 0.3 0.2 0.2 0.2 0.1 0.1 0.1 0.1 0.1 0.1 0.0 25 23
Ireland 0.8 1.4 1.5 1.6 2.1 2.0 1.3 0.9 0.8 0.7 0.8 0.7 0.8 -0.6 13 1 566
Greece 1.2 1.2 1.1 1.2 1.2 1.3 1.4 1.2 1.3 1.4 1.7 1.9 1.8 0.7 2 3 197
Spain 0.7 0.7 0.6 0.8 1.1 1.1 0.9 0.8 0.7 0.8 0.8 0.8 0.9 0.2 12 8 939
France 0.9 0.9 0.9 0.9 0.8 0.8 0.8 0.8 0.9 0.9 1.4 1.5 1.5 0.6 4 31 342
Croatia 0.6 0.4 0.4 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.4 0.5 0.1 16 214
Italy 1.1 1.0 0.9 1.1 1.2 1.3 1.3 1.2 1.0 1.0 1.2 1.3 1.4 0.5 5 23 186
Cyprus 0.4 0.6 0.7 0.7 1.3 2.8 1.7 0.4 0.5 0.4 0.3 0.2 0.3 -0.4 23 45
Latvia 0.2 0.1 0.0 0.0 0.1 0.1 0.1 0.0 0.1 0.3 0.4 0.4 0.4 0.4 18 96
Lithuania 0.3 0.2 0.3 0.4 0.3 0.3 0.3 0.2 0.2 0.2 0.2 0.3 0.3 -0.1 21 101
Luxembourg 0.8 0.9 0.9 1.2 1.7 1.4 1.7 1.5 1.5 1.6 1.4 1.0 1.0 0.2 9 498
Hungary 0.7 0.7 0.6 0.6 0.6 0.7 0.4 1.0 0.7 0.5 0.5 0.5 0.5 -0.1 17 499
Malta 0.4 0.4 0.5 0.5 0.4 0.4 0.3 0.4 0.3 0.3 0.3 0.3 0.2 -0.3 24 16
Netherlands -1.1 -1.1 -1.0 -1.3 -1.1 -1.1 -1.1 -1.2 -1.2 -1.2 -1.0 -0.9 -0.8 0.3 28 - 5 015
Austria 0.9 0.8 0.8 0.8 0.9 1.1 1.3 1.1 0.9 0.9 0.8 0.8 0.9 0.1 11 2 909
Poland 0.2 0.2 0.2 0.3 0.4 0.5 0.4 0.3 0.3 0.3 0.3 0.3 0.3 0.1 20 1 321
Portugal 0.9 0.9 0.8 0.7 0.7 0.8 1.0 1.0 0.7 0.9 1.1 1.5 1.5 0.7 3 2 620
Romania 1.0 0.9 1.0 0.6 0.7 0.8 0.9 0.9 0.6 0.7 0.7 0.6 0.9 0.0 10 1 422
Slovenia 0.2 0.2 0.3 0.2 0.3 0.5 0.5 0.3 0.3 0.3 0.4 0.2 0.3 0.0 22 99
Slovakia 0.2 0.2 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 -0.1 27 54
Finland 0.8 0.8 1.0 1.2 1.4 1.6 1.2 0.9 1.1 1.1 1.0 1.1 1.3 0.3 7 2 618
Sweden 0.6 0.6 0.7 1.0 1.4 1.6 1.0 0.9 1.1 0.9 0.8 0.9 1.2 0.5 8 5 265
United Kingdom 1.3 1.2 1.3 1.4 1.5 1.6 1.7 1.9 1.3 1.3 1.4 1.4 1.4 0.1 6 31 323
Iceland : : : : : : : : : : : : : : :
Norway 0.6 0.6 0.6 0.6 0.6 0.8 0.7 0.9 1.0 0.9 0.9 1.0 1.0 0.4 3 743


Table 58: Taxes on capital as % of total taxation - Income of households

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 1.8 1.8 1.9 2.1 2.2 2.4 2.4 2.2 2.0 2.0 2.3 2.4 2.6 0.7 140 840
EA-19 1.5 1.6 1.6 1.7 1.9 2.0 2.1 1.8 1.7 1.7 2.1 2.2 2.3 0.7 92 986
Belgium 1.2 1.0 1.1 1.3 1.2 1.2 1.2 0.7 0.5 0.5 1.0 1.6 1.6 0.5 15 2 903
Bulgaria 0.3 0.2 0.2 0.2 0.3 0.5 0.8 0.9 0.8 0.9 0.9 1.1 1.2 1.0 19 139
Czech Republic 0.4 0.4 0.4 0.3 0.3 0.3 0.2 0.3 0.2 0.2 0.2 0.3 0.2 -0.1 26 122
Denmark -1.0 -0.2 2.6 4.6 1.5 0.7 0.3 -0.4 4.2 4.2 4.7 2.4 5.8 3.2 1 7 549
Germany 0.7 1.1 1.1 1.1 1.4 1.7 2.0 1.6 1.4 1.7 1.6 1.6 1.6 0.6 14 18 214
Estonia 0.6 0.7 0.4 1.1 0.8 0.8 0.6 0.2 0.3 0.4 0.3 0.3 0.4 0.0 25 23
Ireland 2.8 4.9 5.0 5.5 6.7 6.6 4.5 3.3 3.0 2.6 2.7 2.6 2.8 -2.2 10 1 566
Greece 3.7 3.7 3.5 3.7 3.9 4.1 4.3 4.1 3.9 4.2 4.9 5.4 5.0 1.5 2 3 197
Spain 2.2 2.0 1.9 2.2 3.0 3.0 2.9 2.7 2.3 2.5 2.5 2.5 2.6 0.7 12 8 939
France 2.1 2.2 2.1 2.1 1.8 1.8 1.9 1.9 2.1 2.1 3.2 3.3 3.2 1.1 7 31 342
Croatia 1.5 1.2 1.2 0.9 0.9 0.9 0.8 0.9 0.9 0.8 1.0 1.2 1.4 0.2 17 214
Italy 2.8 2.5 2.4 2.7 3.0 3.1 3.1 2.9 2.5 2.4 2.8 3.0 3.3 0.9 6 23 186
Cyprus 1.6 2.2 2.4 2.2 4.0 7.6 4.7 1.4 1.5 1.3 1.1 0.6 0.8 -1.6 22 45
Latvia 0.6 0.3 0.2 0.0 0.2 0.4 0.2 0.2 0.5 1.2 1.4 1.5 1.4 1.2 16 96
Lithuania 0.9 0.8 1.1 1.4 1.0 1.1 1.1 0.5 0.6 0.7 0.9 0.9 1.0 -0.1 21 101
Luxembourg 2.1 2.4 2.3 3.2 4.8 3.8 4.5 3.7 4.0 4.1 3.5 2.6 2.7 0.3 11 498
Hungary 1.8 1.8 1.5 1.5 1.7 1.8 1.1 2.6 1.8 1.4 1.2 1.2 1.2 -0.2 18 499
Malta 1.3 1.3 1.6 1.5 1.2 1.1 1.1 1.2 1.0 1.0 0.8 0.8 0.6 -1.0 24 16
Netherlands -3.0 -3.3 -2.9 -3.6 -3.1 -3.0 -3.0 -3.5 -3.3 -3.2 -2.9 -2.5 -2.0 0.9 28 - 5 015
Austria 2.1 1.9 1.9 2.1 2.2 2.7 3.1 2.6 2.2 2.2 2.0 2.0 2.0 0.2 13 2 909
Poland 0.7 0.8 0.5 0.9 1.1 1.4 1.0 0.8 0.9 0.9 1.0 1.1 1.0 0.5 20 1 321
Portugal 2.9 2.9 2.6 2.4 2.2 2.6 3.0 3.2 2.3 2.8 3.6 4.4 4.4 1.8 3 2 620

Romania 3.4 3.4 3.6 2.3 2.6 2.9 3.2 3.3 2.4 2.5 2.4 2.3 3.4 -0.2 5 1 422
Slovenia 0.6 0.6 0.7 0.5 0.8 1.3 1.3 1.0 0.9 0.9 1.2 0.7 0.7 0.0 23 99
Slovakia 0.7 0.6 0.4 0.3 0.3 0.3 0.3 0.3 0.3 0.2 0.2 0.2 0.2 -0.2 27 54
Finland 1.8 1.9 2.4 2.8 3.3 3.9 2.9 2.1 2.7 2.6 2.2 2.6 2.9 0.5 8 2 618
Sweden 1.3 1.3 1.5 2.2 3.0 3.5 2.3 2.0 2.5 2.1 1.9 2.0 2.9 1.4 9 5 265
United Kingdom 3.8 3.5 3.8 4.0 4.2 4.6 4.8 5.7 3.9 3.8 4.1 4.3 4.2 0.4 4 31 323
Iceland : : : : : : : : : : : : : : :
Norway 1.5 1.4 1.3 1.5 1.5 1.9 1.8 2.2 2.3 2.3 2.3 2.5 2.5 1.2 3 743

Annex A: Tables
265
3
3
266

Table 59: Taxes on capital as % of GDP - Income of self-employed

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 1.9 1.9 1.9 1.9 1.9 2.0 2.0 1.9 1.9 1.9 1.9 1.9 1.9 0.0 264 456
EA-19 2.1 2.0 2.0 2.1 2.1 2.2 2.2 2.1 2.1 2.1 2.1 2.1 2.1 0.1 217 295
Annex A: Tables
Belgium 2.3 2.2 2.2 2.2 2.2 2.1 2.2 2.2 2.3 2.3 2.3 2.4 2.3 0.1 4 9 409
Bulgaria 1.0 1.0 1.0 1.0 0.9 0.8 0.7 0.7 0.8 0.8 0.8 0.8 0.8 -0.2 19 328
Czech Republic 1.5 1.5 1.6 1.4 1.2 1.3 1.1 1.4 1.1 1.1 1.1 1.1 1.0 -0.6 15 1 510
Denmark 1.0 1.0 1.0 1.0 1.0 1.0 0.8 0.7 0.8 0.8 0.7 0.8 0.9 0.0 16 2 474
Germany 1.9 1.7 1.7 1.9 1.9 2.0 2.0 1.9 1.9 2.0 2.1 2.1 2.1 0.4 6 59 981
Estonia 0.3 0.3 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.1 0.1 -0.1 26 29
Ireland 1.2 1.1 1.2 1.1 1.1 1.1 1.2 1.2 1.2 1.0 1.0 1.0 1.0 -0.1 13 1 960
Greece 1.0 1.1 0.9 0.8 0.8 0.8 0.8 0.8 0.6 0.9 0.9 0.8 0.8 -0.1 18 1 368
Spain 1.8 1.8 1.8 1.7 1.7 1.7 1.6 1.5 1.5 1.5 1.6 1.6 1.6 -0.2 9 16 932
France 2.1 2.2 2.1 2.2 2.2 2.1 2.1 2.2 2.2 2.2 1.9 2.0 2.0 -0.2 7 42 212
Croatia 0.6 0.6 0.5 0.5 0.5 0.5 0.4 0.4 0.4 0.3 0.3 0.4 0.3 -0.2 25 131
Italy 3.0 3.0 3.1 3.1 3.2 3.4 3.5 3.2 3.2 3.2 3.4 3.3 3.3 0.2 2 53 283
Cyprus 0.5 0.5 0.4 0.4 0.4 0.5 0.4 0.5 0.5 0.5 0.5 0.5 0.5 0.1 22 94
Latvia 0.0 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 28 14
Lithuania 1.2 1.0 1.0 1.0 1.1 1.0 1.0 1.7 2.0 1.8 1.6 1.6 1.5 0.6 10 564
Luxembourg 1.3 1.3 1.3 1.3 1.2 1.1 0.9 1.1 0.9 1.3 1.4 1.5 1.5 0.2 11 740
Hungary 0.7 0.6 0.6 0.5 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.0 21 590
Malta 1.1 1.1 1.1 1.1 1.1 1.1 1.0 1.1 1.0 1.0 1.0 1.0 0.9 -0.2 17 73
Netherlands 1.8 1.7 1.7 1.9 2.1 2.2 2.4 2.2 2.3 2.1 1.8 1.8 2.3 0.7 5 15 494
Austria 2.5 2.4 2.8 2.6 2.5 2.4 2.4 2.5 2.5 2.4 2.4 2.5 2.6 -0.1 3 8 692
Poland 3.5 3.5 3.4 3.6 3.6 3.9 3.8 3.6 3.4 3.3 3.5 3.4 3.8 0.4 1 15 744
Portugal 0.5 0.4 0.5 0.5 0.5 0.5 0.4 0.4 0.7 0.7 0.7 0.7 0.7 0.2 20 1 193
Romania 0.2 0.3 0.4 0.3 0.3 0.5 0.4 0.4 0.4 0.7 0.5 0.5 0.5 0.1 24 728
Slovenia 1.0 0.9 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.1 1.0 1.0 0.0 14 380
Slovakia 0.4 0.3 0.5 0.4 0.4 0.3 0.3 0.1 0.1 0.1 0.1 0.1 0.1 -0.3 27 106
Finland 1.9 1.8 1.7 1.7 1.8 1.8 1.7 1.8 1.8 1.8 1.9 1.8 1.9 0.2 8 3 849
Sweden 0.7 0.7 0.7 0.8 0.7 0.7 0.6 0.6 0.6 0.5 0.5 0.5 0.5 -0.2 23 2 137
United Kingdom 1.5 1.5 1.5 1.5 1.5 1.4 1.5 1.3 1.3 1.2 1.1 1.0 1.0 -0.4 12 23 519
Iceland : : : : : : : : : : : : : : :
Norway 1.3 1.2 1.2 1.2 1.0 1.0 0.9 1.0 1.0 1.0 1.0 0.9 1.0 -0.2 3 645


Table 60: Taxes on capital as % of total taxation - Income of self-employed

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 5.1 5.0 5.0 5.1 5.1 5.2 5.2 5.1 5.1 5.0 4.9 4.8 4.9 -0.1 264 456
EA-19 5.4 5.2 5.3 5.5 5.4 5.6 5.7 5.4 5.6 5.5 5.4 5.3 5.3 0.0 217 295
Belgium 5.1 5.1 5.1 5.1 5.0 4.9 5.1 5.3 5.3 5.2 5.1 5.2 5.2 0.1 7 9 409
Bulgaria 3.6 3.2 3.2 3.4 3.0 2.6 2.4 2.5 3.0 3.1 3.0 2.7 2.8 -0.5 16 328
Czech Republic 4.4 4.4 4.5 4.0 3.7 3.7 3.3 4.2 3.3 3.3 3.3 3.1 2.9 -1.7 14 1 510
Denmark 2.2 2.2 2.1 2.1 2.2 2.2 1.8 1.6 1.7 1.7 1.6 1.7 1.9 -0.2 20 2 474
Germany 5.1 4.4 4.5 5.1 5.1 5.5 5.4 4.9 5.3 5.3 5.5 5.5 5.4 0.9 6 59 981
Estonia 1.0 0.9 0.8 0.8 0.8 0.7 0.7 0.7 0.6 0.6 0.5 0.5 0.5 -0.3 27 29
Ireland 4.4 3.8 3.9 3.9 3.5 3.6 4.0 4.1 4.2 3.7 3.5 3.6 3.5 -0.4 12 1 960
Greece 2.9 3.6 2.9 2.6 2.7 2.7 2.6 2.5 1.8 2.6 2.7 2.2 2.1 -0.8 18 1 368
Spain 5.5 5.3 5.3 4.9 4.6 4.8 4.9 4.9 4.8 4.8 4.8 4.8 4.8 -0.5 8 16 932
France 5.0 5.1 5.1 5.1 5.1 5.0 5.0 5.1 5.2 5.0 4.4 4.4 4.3 -0.8 9 42 212
Croatia 1.7 1.6 1.3 1.5 1.3 1.3 1.2 1.1 1.0 0.9 0.9 1.1 0.8 -0.5 25 131
Italy 7.6 7.7 7.9 8.1 8.0 8.3 8.5 7.7 7.8 7.8 7.9 7.7 7.6 -0.3 2 53 283
Cyprus 1.7 1.6 1.5 1.4 1.3 1.3 1.3 1.6 1.6 1.6 1.7 1.5 1.6 0.1 22 94
Latvia 0.2 0.2 0.2 0.3 0.2 0.3 0.2 0.3 0.3 0.2 0.2 0.2 0.2 0.0 28 14
Lithuania 4.1 3.7 3.3 3.4 3.5 3.3 3.3 5.8 7.2 6.8 6.0 5.7 5.6 2.3 5 564
Luxembourg 3.3 3.4 3.6 3.3 3.2 2.9 2.4 2.8 2.4 3.4 3.7 4.0 4.0 0.3 11 740
Hungary 1.8 1.7 1.5 1.4 1.8 1.5 1.5 1.6 1.5 1.6 1.6 1.5 1.5 0.0 23 590
Malta 3.9 3.7 3.8 3.6 3.5 3.4 3.2 3.3 3.2 3.1 3.1 3.0 2.7 -1.1 17 73
Netherlands 5.0 4.7 4.7 5.3 5.6 6.1 6.5 6.3 6.3 5.8 4.9 5.0 6.2 1.5 3 15 494
Austria 6.0 5.7 6.6 6.4 6.2 6.0 5.8 6.2 6.0 5.9 5.9 5.9 6.1 -0.4 4 8 692
Poland 10.6 10.7 10.5 10.9 10.6 11.3 11.2 11.6 10.9 10.6 11.1 10.6 11.9 1.4 1 15 744
Portugal 1.5 1.4 1.5 1.5 1.4 1.5 1.4 1.4 2.3 2.2 2.1 2.1 2.0 0.5 19 1 193

Romania 0.6 1.1 1.5 1.2 1.2 1.6 1.5 1.6 1.7 2.5 1.9 1.9 1.8 0.3 21 728
Slovenia 2.6 2.5 2.6 2.6 2.5 2.8 2.7 2.8 2.7 2.7 2.8 2.8 2.8 0.2 15 380
Slovakia 1.3 0.9 1.4 1.3 1.3 1.2 1.1 0.4 0.4 0.5 0.4 0.5 0.5 -1.0 26 106
Finland 4.4 4.3 4.1 4.1 4.4 4.4 4.2 4.4 4.5 4.2 4.3 4.2 4.3 0.2 10 3 849
Sweden 1.5 1.5 1.5 1.7 1.5 1.5 1.5 1.4 1.4 1.3 1.2 1.1 1.2 -0.3 24 2 137
United Kingdom 4.3 4.4 4.4 4.3 4.2 4.1 4.1 3.9 3.7 3.5 3.3 3.0 3.2 -1.2 13 23 519
Iceland : : : : : : : : : : : : : : :
Norway 3.0 2.8 2.8 2.9 2.3 2.4 2.2 2.5 2.4 2.4 2.3 2.4 2.5 -0.4 3 645

Annex A: Tables
267
3
3
268

Table 61: Taxes on capital as % of GDP - Stock of capital

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 2.6 2.7 2.7 2.7 2.8 2.8 2.7 2.6 2.4 2.5 2.6 2.7 2.8 0.1 388 759
EA-19 2.4 2.6 2.5 2.5 2.6 2.5 2.3 2.5 2.2 2.3 2.5 2.5 2.6 0.1 264 026
Annex A: Tables
Belgium 3.3 3.4 3.7 3.6 3.7 3.6 3.7 3.6 3.8 3.9 4.3 4.4 4.3 0.7 1 17 425
Bulgaria 0.4 0.5 0.5 0.6 0.7 0.8 0.9 0.7 0.7 0.7 0.7 0.7 0.7 0.2 27 310
Czech Republic 1.0 0.9 0.8 0.8 0.8 0.7 0.7 0.7 0.8 0.7 0.8 0.8 0.8 0.0 26 1 197
Denmark 2.6 2.7 2.7 2.7 2.7 2.7 2.8 2.8 2.8 2.8 2.7 2.8 2.8 0.1 8 7 175
Germany 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.1 1.1 0.1 24 32 390
Estonia 0.8 0.7 0.7 0.7 0.7 0.7 0.7 0.6 0.7 0.6 0.7 0.6 0.6 -0.1 28 120
Ireland 1.7 2.4 2.2 2.1 2.9 2.6 2.0 1.7 1.6 1.8 1.9 2.0 2.2 0.0 12 4 113
Greece 2.2 2.1 2.0 2.1 2.3 2.4 2.6 2.6 2.1 3.1 3.3 3.8 3.6 1.6 4 6 398
Spain 2.9 3.1 3.4 3.7 3.9 3.6 2.8 2.6 2.6 2.5 2.9 3.0 3.2 -0.1 5 33 654
France 4.2 4.2 4.4 4.5 4.5 4.5 4.4 4.5 3.7 4.0 4.0 4.1 4.1 -0.2 3 88 430
Croatia 1.2 1.1 1.2 1.1 1.1 1.2 1.2 1.2 1.2 1.2 1.2 1.2 1.2 0.1 19 531
Italy 2.4 3.3 2.6 2.1 2.2 2.2 2.0 2.8 2.2 2.4 3.0 3.0 3.1 0.5 6 49 872
Cyprus 1.4 1.6 2.2 2.4 2.1 3.1 2.3 1.5 1.7 1.6 1.6 2.0 2.0 -0.2 13 356
Latvia 1.2 1.3 1.3 1.2 1.2 1.1 0.8 0.9 1.2 1.2 1.3 1.3 1.3 0.1 18 316
Lithuania 0.8 0.7 0.8 0.7 0.7 0.7 0.7 0.8 0.8 0.8 0.7 0.7 0.8 0.0 25 285
Luxembourg 3.2 2.9 3.0 3.3 3.5 3.6 2.9 2.7 2.8 2.7 2.8 2.9 3.0 0.1 7 1 490
Hungary 1.0 1.4 1.7 1.7 1.8 2.0 2.1 2.1 3.1 3.1 3.2 2.4 2.3 0.6 11 2 401
Malta 2.0 1.8 1.9 2.4 2.0 2.2 1.7 1.6 1.6 1.5 1.4 1.3 1.8 -0.1 15 144
Netherlands 2.4 2.3 2.3 2.4 2.4 2.4 2.3 2.2 2.2 2.0 2.0 2.1 2.5 0.1 10 16 371
Austria 1.0 1.1 1.0 1.0 1.0 1.0 0.9 0.9 0.9 1.0 1.1 1.2 1.1 0.1 23 3 717
Poland 1.8 1.7 1.7 1.7 1.7 1.7 1.7 1.6 1.6 1.6 1.6 1.8 1.9 0.2 14 7 914
Portugal 2.6 2.9 2.2 2.3 2.4 2.6 2.5 2.5 2.3 2.4 2.6 2.6 2.7 0.4 9 4 596
Romania 1.1 1.0 0.9 0.9 1.0 1.1 1.0 0.9 1.0 1.0 0.9 0.9 1.2 0.3 21 1 746
Slovenia 0.8 0.8 0.9 0.9 0.9 0.9 0.9 0.9 1.1 1.0 1.2 1.2 1.2 0.3 20 450
Slovakia 1.2 1.2 1.1 1.1 0.9 0.8 0.8 0.9 0.9 0.9 1.1 1.2 1.1 0.0 22 857
Finland 1.2 1.2 1.2 1.2 1.1 1.1 1.1 1.1 1.2 1.2 1.3 1.4 1.5 0.3 16 3 043
Sweden 1.6 1.6 1.6 1.6 1.6 1.3 1.2 1.3 1.3 1.3 1.3 1.4 1.3 -0.3 17 5 804
United Kingdom 4.1 4.0 4.1 4.1 4.3 4.4 5.5 4.2 4.1 4.1 4.1 4.3 4.3 0.2 2 97 653
Iceland 3.1 3.2 3.6 3.7 3.7 3.8 3.1 2.6 2.9 2.8 3.1 3.2 4.8 1.2 615
Norway 5.3 5.4 6.2 7.5 7.9 6.7 7.7 5.7 6.2 6.9 6.7 5.5 4.5 -1.7 17 021


Table 62: Taxes on capital as % of total taxation - Stock of capital

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 6.9 7.2 7.2 7.2 7.3 7.2 7.2 7.0 6.4 6.6 6.8 7.0 7.2 0.0 388 759
EA-19 6.1 6.7 6.6 6.5 6.6 6.6 6.1 6.5 5.8 6.0 6.3 6.4 6.5 -0.1 264 026
Belgium 7.6 7.9 8.5 8.3 8.6 8.4 8.4 8.4 8.7 8.9 9.6 9.6 9.6 1.1 4 17 425
Bulgaria 1.5 1.6 1.6 2.0 2.3 2.6 2.8 2.6 2.6 2.6 2.5 2.5 2.6 1.0 26 310
Czech Republic 2.9 2.6 2.3 2.2 2.2 2.2 2.1 2.1 2.3 2.2 2.2 2.3 2.3 0.0 27 1 197
Denmark 5.8 5.9 5.8 5.7 5.8 5.8 6.3 6.2 6.1 6.2 5.8 5.9 5.5 -0.3 14 7 175
Germany 2.6 2.6 2.7 2.8 2.7 2.8 2.6 2.6 2.6 2.7 2.7 2.8 2.9 0.2 23 32 390
Estonia 2.5 2.2 2.2 2.3 2.2 2.3 2.3 1.8 2.0 2.0 2.1 2.0 1.9 -0.4 28 120
Ireland 6.0 8.2 7.5 7.2 9.2 8.5 6.9 5.9 5.7 6.4 6.8 6.8 7.3 -0.2 8 4 113
Greece 6.7 6.8 6.7 6.7 7.5 7.4 8.3 8.5 6.7 9.3 9.4 10.7 10.0 3.4 2 6 398
Spain 8.8 9.3 9.8 10.4 10.8 9.9 8.8 8.6 8.4 8.1 8.9 9.2 9.6 -0.2 3 33 654
France 10.0 10.1 10.4 10.6 10.4 10.7 10.3 10.7 8.8 9.2 9.0 8.9 9.0 -1.4 5 88 430
Croatia 3.2 3.1 3.2 3.0 3.1 3.3 3.4 3.3 3.3 3.4 3.3 3.4 3.4 0.2 20 531
Italy 6.0 8.2 6.7 5.4 5.5 5.3 4.8 6.6 5.3 5.8 6.8 7.0 7.1 0.4 9 49 872
Cyprus 5.0 5.4 7.5 7.7 6.4 8.4 6.5 4.8 5.2 4.8 5.2 6.3 6.0 -1.5 13 356
Latvia 4.4 4.7 4.6 4.4 4.2 3.7 3.0 3.4 4.3 4.5 4.5 4.6 4.6 0.0 16 316
Lithuania 2.7 2.4 2.7 2.5 2.4 2.3 2.2 2.7 2.9 2.8 2.8 2.8 2.8 0.1 24 285
Luxembourg 8.4 7.7 8.0 8.7 9.5 9.9 7.7 7.0 7.4 7.2 7.2 7.5 8.0 0.0 6 1 490
Hungary 2.6 3.6 4.5 4.7 4.8 5.1 5.3 5.4 8.4 8.4 8.3 6.3 6.0 1.5 11 2 401
Malta 6.8 6.3 6.4 7.4 6.3 6.7 5.3 4.9 5.1 4.6 4.5 4.1 5.2 -1.1 15 144
Netherlands 6.7 6.4 6.6 6.9 6.5 6.6 6.2 6.2 6.1 5.7 5.5 5.7 6.6 0.0 10 16 371
Austria 2.5 2.5 2.4 2.3 2.4 2.3 2.2 2.2 2.2 2.4 2.6 2.9 2.6 0.3 25 3 717
Poland 5.5 5.3 5.2 5.1 5.0 4.9 5.0 5.2 5.2 5.0 5.1 5.6 6.0 0.8 12 7 914
Portugal 8.4 9.4 7.3 7.5 7.8 8.1 7.9 8.3 7.7 7.5 8.1 7.7 7.8 0.5 7 4 596

Romania 3.9 3.7 3.2 3.1 3.6 3.9 3.6 3.6 3.7 3.4 3.4 3.4 4.2 1.0 17 1 746
Slovenia 2.3 2.1 2.3 2.4 2.4 2.4 2.4 2.5 2.9 2.8 3.1 3.3 3.3 1.0 21 450
Slovakia 3.7 3.6 3.6 3.4 3.0 2.8 2.8 3.1 3.1 3.0 3.8 3.8 3.7 0.1 18 857
Finland 2.8 2.8 2.8 2.9 2.7 2.8 2.7 2.8 2.9 2.8 2.9 3.3 3.4 0.6 19 3 043
Sweden 3.6 3.5 3.5 3.4 3.4 2.9 2.8 2.9 3.0 2.9 3.1 3.3 3.2 -0.4 22 5 804
United Kingdom 12.2 12.0 12.1 12.1 12.4 12.6 15.2 12.6 12.1 12.0 12.3 12.9 13.2 1.1 1 97 653
Iceland 9.0 9.0 9.7 9.4 9.2 9.8 8.7 8.2 8.6 8.3 8.9 8.9 12.3 2.6 615
Norway 12.5 13.1 14.8 17.5 18.3 16.0 18.7 13.7 14.7 16.3 16.1 13.8 11.6 -3.2 17 021

Annex A: Tables
269
3
3
270

Table 63: Environmental taxes as % of GDP - Total

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 2.6 2.6 2.6 2.5 2.4 2.4 2.3 2.4 2.4 2.4 2.4 2.4 2.5 -0.1 343 726
EA-19 2.5 2.5 2.5 2.5 2.4 2.3 2.2 2.3 2.3 2.3 2.4 2.4 2.4 -0.1 245 006
Annex A: Tables
Belgium 2.3 2.4 2.5 2.5 2.3 2.2 2.1 2.2 2.2 2.2 2.1 2.1 2.1 -0.4 22 8 228
Bulgaria 2.3 2.9 3.1 2.9 2.8 3.2 3.3 2.9 2.8 2.7 2.7 2.8 2.7 -0.3 10 1 168
Czech Republic 2.3 2.4 2.4 2.5 2.4 2.3 2.3 2.3 2.3 2.4 2.2 2.1 2.1 -0.3 21 3 281
Denmark 5.0 4.8 5.0 4.9 4.7 4.7 4.2 4.0 4.0 4.0 4.0 4.2 4.1 -0.9 1 10 622
Germany 2.5 2.6 2.5 2.4 2.3 2.2 2.1 2.3 2.1 2.2 2.1 2.0 2.0 -0.5 24 58 189
Estonia 2.0 1.9 2.1 2.3 2.2 2.2 2.3 2.9 2.9 2.7 2.7 2.5 2.7 0.6 12 533
Ireland 2.3 2.3 2.5 2.5 2.4 2.4 2.3 2.3 2.5 2.4 2.4 2.5 2.4 0.0 17 4 597
Greece 2.2 2.1 2.1 2.1 2.0 2.0 1.9 1.9 2.5 2.8 3.2 3.6 3.7 1.6 4 6 537
Spain 2.0 2.0 2.0 1.9 1.8 1.8 1.6 1.6 1.6 1.6 1.6 1.9 1.8 -0.1 26 19 251
France 2.0 2.0 2.1 2.0 2.0 1.9 1.8 1.9 1.9 1.9 2.0 2.0 2.1 0.0 23 43 720
Croatia 4.1 4.1 4.0 3.8 3.8 3.7 3.4 3.4 3.7 3.3 3.2 3.5 3.9 -0.1 3 1 661
Italy 2.9 3.0 2.8 2.9 2.9 2.7 2.6 2.8 2.8 3.0 3.5 3.4 3.6 0.8 5 57 977
Cyprus 2.7 3.5 3.7 3.3 3.1 3.2 3.1 2.8 2.8 2.8 2.6 2.7 3.1 -0.6 7 536
Latvia 2.2 2.3 2.5 2.5 2.2 1.9 1.8 2.3 2.4 2.5 2.4 2.4 2.7 0.2 11 630
Lithuania 2.8 2.8 2.7 2.3 1.8 1.7 1.6 2.0 1.8 1.7 1.6 1.6 1.7 -1.0 28 619
Luxembourg 2.7 2.8 3.0 3.0 2.7 2.6 2.6 2.6 2.4 2.4 2.4 2.2 2.0 -1.0 25 975
Hungary 2.6 2.6 2.8 2.7 2.8 2.8 2.7 2.6 2.8 2.6 2.7 2.6 2.6 -0.2 13 2 691
Malta 3.3 3.2 2.8 3.1 3.2 3.6 3.3 3.2 2.9 3.0 2.8 2.7 2.9 0.0 8 234
Netherlands 3.3 3.3 3.5 3.6 3.6 3.4 3.5 3.5 3.5 3.5 3.3 3.3 3.4 -0.1 6 22 265
Austria 2.7 2.7 2.7 2.6 2.5 2.4 2.4 2.4 2.4 2.5 2.5 2.4 2.5 -0.3 16 8 095
Poland 2.5 2.5 2.7 2.7 2.7 2.7 2.7 2.5 2.6 2.5 2.5 2.4 2.5 -0.2 14 10 305
Portugal 3.0 2.9 2.9 2.9 2.8 2.7 2.5 2.4 2.4 2.3 2.2 2.2 2.3 -0.7 19 3 907
Romania 2.1 2.3 2.3 2.0 1.9 2.0 1.7 1.9 2.1 1.9 2.0 2.0 2.4 0.1 18 3 641
Slovenia 3.2 3.2 3.2 3.1 3.0 3.0 3.0 3.5 3.6 3.5 3.8 4.0 3.9 0.6 2 1 452
Slovakia 2.2 2.4 2.4 2.3 2.2 2.1 2.0 1.9 1.8 1.8 1.7 1.7 1.8 -0.7 27 1 349
Finland 3.0 3.1 3.1 3.0 2.9 2.7 2.6 2.5 2.7 3.0 3.0 2.9 2.9 -0.2 9 5 912
Sweden 2.7 2.8 2.7 2.7 2.6 2.5 2.6 2.7 2.6 2.4 2.4 2.4 2.2 -0.5 20 9 535
United Kingdom 2.6 2.6 2.5 2.4 2.3 2.4 2.3 2.5 2.5 2.5 2.5 2.5 2.5 0.0 15 55 816
Iceland 3.3 3.6 3.6 3.9 3.8 3.7 3.3 3.1 3.3 3.2 3.3 3.2 3.2 -0.5 407
Norway 3.2 3.2 3.1 3.0 2.9 2.9 2.6 2.7 2.7 2.5 2.4 2.4 2.3 -0.8 8 705


Table 64: Environmental taxes as % of total taxation - Total

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 6.8 6.9 6.8 6.6 6.4 6.2 6.0 6.3 6.4 6.4 6.4 6.3 6.3 -0.5 343 726
EA-19 6.5 6.6 6.6 6.4 6.2 5.9 5.7 6.0 6.0 6.1 6.1 6.0 6.0 -0.5 245 006
Belgium 5.3 5.5 5.7 5.6 5.2 5.2 4.9 5.1 5.1 5.1 4.8 4.5 4.5 -1.1 27 8 228
Bulgaria 8.2 9.5 9.8 9.6 9.5 10.1 10.7 10.5 10.6 10.6 10.1 10.0 9.8 0.1 4 1 168
Czech Republic 6.8 6.9 7.1 7.2 7.0 6.7 6.8 7.2 7.0 7.0 6.6 6.2 6.2 -0.8 19 3 281
Denmark 11.0 10.5 10.8 10.3 10.1 10.2 9.3 8.9 8.9 8.9 8.7 8.9 8.2 -2.6 12 10 622
Germany 6.6 6.9 6.7 6.5 6.3 5.8 5.7 5.9 5.8 5.8 5.6 5.4 5.2 -1.5 24 58 189
Estonia 6.4 6.1 6.7 7.6 7.2 7.0 7.4 8.4 8.8 8.6 8.6 8.1 8.3 1.6 10 533
Ireland 8.1 7.9 8.3 8.3 7.7 7.9 7.9 8.1 8.8 8.7 8.4 8.5 8.2 -0.1 13 4 597
Greece 6.7 6.7 6.9 6.5 6.3 6.3 6.0 6.3 7.9 8.2 8.9 10.0 10.2 3.3 3 6 537
Spain 6.1 6.0 5.7 5.4 5.1 4.9 5.1 5.4 5.2 5.1 4.9 5.8 5.5 -0.2 23 19 251
France 4.9 4.7 4.9 4.7 4.5 4.4 4.3 4.4 4.5 4.4 4.4 4.5 4.5 -0.4 28 43 720
Croatia 10.8 11.1 11.0 10.6 10.2 9.9 9.3 9.3 10.1 9.4 8.9 9.6 10.5 -0.4 2 1 661
Italy 7.4 7.5 7.2 7.4 7.1 6.6 6.2 6.7 6.7 7.4 8.0 7.9 8.3 1.0 11 57 977
Cyprus 9.7 12.0 12.3 10.6 9.6 8.7 8.7 8.8 8.7 8.7 8.1 8.6 9.0 -3.3 6 536
Latvia 8.0 8.6 9.0 9.1 7.8 6.9 6.7 8.5 8.8 8.9 8.6 8.6 9.3 0.2 5 630
Lithuania 9.7 9.7 9.3 7.9 6.0 5.8 5.3 6.7 6.5 6.2 6.1 6.0 6.1 -3.2 20 619
Luxembourg 7.1 7.3 8.2 7.8 7.4 7.1 7.0 6.6 6.4 6.4 6.1 5.7 5.2 -3.0 25 975
Hungary 6.9 6.9 7.6 7.5 7.6 7.0 6.8 6.7 7.4 7.2 7.0 6.8 6.7 -0.9 16 2 691
Malta 11.1 10.7 9.4 9.7 10.0 10.8 10.2 9.8 9.3 9.5 8.8 8.3 8.5 -0.9 9 234
Netherlands 9.3 9.5 9.8 10.1 10.0 9.4 9.6 9.9 9.8 9.6 9.1 9.0 9.0 -0.9 7 22 265
Austria 6.3 6.5 6.5 6.4 6.1 6.0 5.8 5.9 5.8 6.0 5.9 5.7 5.7 -0.8 22 8 095
Poland 7.5 7.7 8.5 8.1 7.9 7.9 7.7 8.0 8.2 7.9 7.8 7.5 7.8 -0.7 14 10 305
Portugal 9.6 9.4 9.8 9.4 8.9 8.6 7.8 8.1 8.0 7.2 6.8 6.5 6.6 -3.2 17 3 907

Romania 7.5 8.4 8.6 7.1 6.8 7.1 6.3 7.1 8.0 6.9 7.1 7.5 8.8 0.2 8 3 641
Slovenia 8.6 8.7 8.7 8.3 7.9 8.0 8.1 9.6 9.7 9.4 10.3 10.7 10.6 1.9 1 1 452
Slovakia 6.6 7.4 7.8 7.5 7.6 7.1 6.9 6.7 6.5 6.4 6.1 5.7 5.8 -2.0 21 1 349
Finland 6.9 7.3 7.5 7.1 6.9 6.4 6.3 6.2 6.6 7.2 7.0 6.7 6.6 -0.9 18 5 912
Sweden 6.1 6.1 5.9 5.8 5.7 5.6 5.8 6.1 6.0 5.7 5.6 5.5 5.2 -0.7 26 9 535
United Kingdom 7.8 7.6 7.4 6.9 6.5 6.8 6.5 7.5 7.5 7.3 7.4 7.5 7.5 0.1 15 55 816
Iceland 9.5 10.0 9.9 9.9 9.2 9.6 9.3 9.7 10.0 9.4 9.3 8.8 8.1 -1.8 407
Norway 7.7 7.6 7.4 6.9 6.8 6.9 6.4 6.5 6.4 6.0 5.7 5.9 5.9 -1.5 8 705

Annex A: Tables
271
3
3
272

Table 65: Environmental taxes as % of GDP - Taxes on energy

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 2.0 2.0 2.0 1.9 1.8 1.7 1.7 1.8 1.8 1.8 1.9 1.9 1.9 -0.1 263 008
EA-19 1.9 2.0 1.9 1.9 1.8 1.7 1.6 1.7 1.7 1.8 1.8 1.9 1.9 0.0 189 795
Annex A: Tables
Belgium 1.3 1.4 1.4 1.4 1.3 1.3 1.3 1.3 1.3 1.4 1.3 1.2 1.2 -0.2 28 4 922
Bulgaria 2.0 2.5 2.7 2.5 2.4 2.8 2.8 2.5 2.5 2.4 2.4 2.5 2.4 -0.3 4 1 016
Czech Republic 2.0 2.1 2.2 2.3 2.2 2.1 2.1 2.1 2.1 2.2 2.1 2.0 2.0 -0.3 12 3 038
Denmark 2.9 2.8 2.8 2.5 2.2 2.3 2.1 2.3 2.4 2.4 2.4 2.4 2.4 -0.4 6 6 167
Germany 2.1 2.3 2.1 2.0 2.0 1.8 1.8 1.9 1.8 1.8 1.8 1.7 1.7 -0.5 19 48 689
Estonia 1.5 1.5 1.8 1.9 1.8 1.8 1.9 2.5 2.6 2.4 2.4 2.2 2.3 0.5 8 464
Ireland 1.2 1.2 1.3 1.3 1.2 1.1 1.2 1.3 1.5 1.5 1.5 1.5 1.5 0.1 27 2 797
Greece 1.3 1.3 1.2 1.2 1.1 1.2 1.1 1.2 1.9 2.1 2.5 2.8 2.9 1.7 3 5 226
Spain 1.6 1.6 1.5 1.5 1.4 1.3 1.3 1.3 1.3 1.3 1.3 1.6 1.5 0.0 24 16 095
France 1.7 1.7 1.7 1.6 1.6 1.5 1.4 1.5 1.5 1.5 1.5 1.6 1.6 0.0 21 34 656
Croatia 2.7 2.6 2.4 2.3 2.2 2.0 1.8 1.9 2.2 1.8 1.7 2.1 2.3 -0.1 7 1 004
Italy 2.3 2.4 2.3 2.3 2.3 2.1 2.0 2.2 2.2 2.4 2.8 2.8 3.0 0.7 2 47 668
Cyprus 0.9 1.8 1.9 1.9 1.8 1.7 1.6 1.7 1.8 2.0 1.9 2.1 2.4 0.5 5 413
Latvia 1.7 1.9 2.0 2.1 1.9 1.6 1.6 2.0 2.0 1.9 1.9 1.9 2.1 0.1 11 495
Lithuania 2.0 2.0 1.8 1.7 1.6 1.6 1.5 1.9 1.8 1.6 1.5 1.5 1.6 -0.2 22 580
Luxembourg 2.6 2.7 2.9 2.9 2.6 2.4 2.4 2.4 2.2 2.3 2.2 2.0 1.8 -1.1 16 900
Hungary 2.1 2.0 1.9 2.1 2.1 2.0 2.0 2.0 2.2 2.1 2.0 1.9 1.9 0.0 14 2 000
Malta 1.3 1.2 1.2 1.2 1.2 1.7 1.4 1.4 1.4 1.6 1.5 1.4 1.6 0.4 23 128
Netherlands 1.7 1.7 1.8 1.9 1.9 1.7 1.8 1.9 1.9 1.9 1.8 1.9 1.9 0.1 15 12 648
Austria 1.7 1.7 1.8 1.7 1.6 1.6 1.6 1.6 1.6 1.6 1.6 1.6 1.5 -0.3 25 5 038
Poland 2.0 2.1 2.2 2.3 2.2 2.3 2.2 2.1 2.1 2.1 2.1 2.1 2.1 -0.1 10 8 738
Portugal 2.0 2.1 2.1 2.0 1.9 1.9 1.8 1.8 1.8 1.7 1.7 1.7 1.7 -0.4 20 2 877
Romania 1.7 2.0 2.1 1.8 1.7 1.7 1.4 1.6 1.8 1.7 1.7 1.8 2.2 0.0 9 3 238
Slovenia 2.5 2.4 2.4 2.3 2.2 2.2 2.3 2.9 3.0 2.8 3.1 3.1 3.0 0.6 1 1 124
Slovakia 1.9 2.1 2.2 2.1 2.0 1.8 1.8 1.7 1.6 1.6 1.5 1.5 1.5 -0.7 26 1 118
Finland 1.9 1.9 1.9 1.8 1.7 1.6 1.7 1.7 1.7 2.0 2.0 2.0 1.9 0.1 13 3 956
Sweden 2.3 2.3 2.3 2.3 2.2 2.1 2.0 2.1 2.1 1.9 1.9 1.9 1.8 -0.5 18 7 567
United Kingdom 2.1 2.0 2.0 1.9 1.8 1.8 1.7 1.9 1.9 1.8 1.8 1.8 1.8 -0.2 17 40 446
Iceland 0.9 0.9 0.9 1.0 1.2 1.1 1.0 1.1 1.2 1.2 1.2 1.1 1.1 0.2 140
Norway 1.7 1.7 1.5 1.4 1.4 1.3 1.3 1.3 1.3 1.2 1.1 1.2 1.2 -0.3 4 545


Table 66: Environmental taxes as % of total taxation - Taxes on energy

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 5.3 5.3 5.2 5.0 4.8 4.6 4.5 4.8 4.8 4.8 4.8 4.8 4.9 -0.3 263 008
EA-19 5.0 5.1 5.0 4.8 4.6 4.3 4.3 4.6 4.6 4.7 4.7 4.7 4.7 -0.3 189 795
Belgium 3.0 3.2 3.3 3.3 3.1 3.1 2.9 3.0 3.1 3.1 2.9 2.6 2.7 -0.6 28 4 922
Bulgaria 7.3 8.3 8.6 8.4 8.2 9.0 9.3 9.2 9.3 9.4 9.0 8.8 8.6 0.0 1 1 016
Czech Republic 6.1 6.2 6.4 6.7 6.5 6.2 6.3 6.7 6.5 6.5 6.1 5.7 5.8 -0.7 11 3 038
Denmark 6.3 6.2 6.0 5.2 4.8 5.0 4.8 5.2 5.2 5.3 5.2 5.2 4.7 -1.2 20 6 167
Germany 5.7 6.0 5.8 5.5 5.3 4.9 4.8 5.1 4.9 4.9 4.7 4.5 4.4 -1.4 24 48 689
Estonia 4.8 5.0 5.7 6.4 5.9 5.7 6.2 7.2 7.7 7.5 7.6 7.0 7.2 1.5 6 464
Ireland 4.4 4.2 4.5 4.4 3.8 3.7 4.1 4.7 5.4 5.6 5.3 5.2 5.0 0.5 16 2 797
Greece 4.0 4.1 4.0 3.9 3.7 3.7 3.5 3.8 5.8 6.2 7.0 8.0 8.2 4.2 3 5 226
Spain 4.9 4.8 4.5 4.2 3.9 3.7 4.0 4.4 4.3 4.1 4.0 4.8 4.6 0.1 22 16 095
France 4.1 4.0 4.0 3.8 3.6 3.4 3.3 3.5 3.5 3.5 3.4 3.5 3.5 -0.4 27 34 656
Croatia 7.1 6.9 6.6 6.2 5.9 5.5 4.8 5.3 6.0 5.2 4.9 5.6 6.4 -0.2 10 1 004
Italy 5.9 6.0 5.8 5.9 5.7 5.1 4.8 5.3 5.3 5.9 6.5 6.4 6.8 1.0 8 47 668
Cyprus 3.3 6.1 6.4 6.0 5.6 4.7 4.6 5.1 5.7 6.1 5.9 6.7 6.9 0.5 7 413
Latvia 6.2 6.9 7.4 7.6 6.5 5.7 5.7 7.5 7.3 7.0 6.8 6.7 7.3 -0.1 5 495
Lithuania 6.9 6.9 6.3 5.9 5.4 5.3 5.0 6.3 6.2 5.8 5.7 5.7 5.7 -0.5 12 580
Luxembourg 6.7 7.0 7.9 7.6 7.1 6.6 6.6 6.1 5.9 5.9 5.7 5.2 4.8 -3.1 18 900
Hungary 5.5 5.2 5.1 5.7 5.6 5.0 4.9 5.1 5.8 5.6 5.1 5.0 5.0 -0.1 15 2 000
Malta 4.4 4.0 3.9 3.8 3.9 5.2 4.4 4.3 4.5 4.9 4.7 4.3 4.7 0.8 21 128
Netherlands 4.8 4.9 5.1 5.3 5.2 4.7 4.9 5.3 5.3 5.2 5.0 5.3 5.1 0.0 14 12 648
Austria 3.9 4.1 4.3 4.2 3.9 3.9 3.8 3.8 3.8 3.9 3.8 3.7 3.6 -0.7 26 5 038
Poland 6.1 6.5 6.9 6.9 6.6 6.7 6.4 6.6 6.8 6.6 6.6 6.6 6.6 -0.3 9 8 738
Portugal 6.5 6.7 6.8 6.5 6.2 6.0 5.7 6.2 5.8 5.4 5.3 4.9 4.9 -2.0 17 2 877

Romania 6.2 7.3 7.9 6.6 6.0 5.8 5.0 6.0 6.7 6.0 6.1 6.4 7.8 -0.1 4 3 238
Slovenia 6.8 6.4 6.4 6.1 5.9 6.0 6.2 7.9 8.0 7.7 8.4 8.3 8.2 1.8 2 1 124
Slovakia 5.7 6.5 7.0 6.7 6.7 6.1 6.1 5.8 5.7 5.5 5.3 4.9 4.8 -2.2 19 1 118
Finland 4.4 4.5 4.5 4.2 4.1 3.8 4.0 4.2 4.2 4.7 4.7 4.5 4.4 -0.1 23 3 956
Sweden 5.1 5.2 5.0 4.9 4.7 4.6 4.6 4.9 4.8 4.6 4.6 4.4 4.1 -0.9 25 7 567
United Kingdom 6.2 6.0 5.8 5.4 5.0 5.1 4.8 5.6 5.5 5.3 5.3 5.4 5.5 -0.3 13 40 446
Iceland 2.6 2.4 2.4 2.5 3.0 2.9 2.7 3.4 3.7 3.5 3.4 3.1 2.8 0.4 140
Norway 4.1 4.1 3.6 3.4 3.2 3.2 3.1 3.3 3.1 2.9 2.7 3.0 3.1 -0.5 4 545

Annex A: Tables
273
3
3
274

Table 67: Environmental taxes as % of GDP - Taxes on energy, of which transport fuel taxes
Difference (1) Ranking

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014
EU-28 : : 1.4 1.3 1.4 1.4 1.3 1.3 1.3 1.3 :
EA-19 : : 1.3 1.3 1.3 1.3 1.3 1.3 1.3 1.3 :
Annex A: Tables
Belgium 1.3 1.2 1.2 1.1 1.2 1.2 1.2 1.1 1.1 1.1 -0.2 25
Bulgaria : : 2.7 2.8 2.4 2.4 2.3 2.3 2.4 2.3 : 2
Czech Republic 2.2 2.1 2.0 1.9 2.0 1.9 1.9 1.8 1.8 1.8 -0.4 9
Denmark 1.2 1.1 1.1 1.1 1.1 1.0 1.0 0.9 0.9 0.9 -0.3 28
Germany 1.5 1.5 1.4 1.4 1.4 1.4 1.3 1.3 1.2 1.2 -0.3 20
Estonia 1.8 1.7 1.7 1.7 2.2 2.1 2.1 2.0 1.9 1.9 0.1 6
Ireland 1.2 1.1 1.1 1.1 1.3 1.2 1.2 1.1 1.1 1.0 -0.1 26
Greece 1.1 1.0 1.1 1.0 1.1 1.7 1.8 1.9 1.8 1.9 0.8 7
Spain 1.3 1.2 1.2 1.1 1.1 1.1 1.0 1.0 1.2 1.1 -0.1 22
France 1.3 1.3 1.2 1.2 1.2 1.2 1.2 1.1 1.1 1.1 -0.2 24
Croatia 2.2 2.1 1.9 1.7 1.8 2.1 1.8 1.7 2.0 2.1 0.0 3
Italy 1.5 1.5 1.4 1.4 1.4 1.4 1.4 1.6 1.6 1.6 0.0 14
Cyprus 1.4 1.4 1.3 1.3 1.3 1.5 1.6 1.5 1.8 2.0 0.6 4
Latvia 2.1 1.8 1.6 1.6 2.0 2.0 1.8 1.7 1.7 1.7 -0.4 10
Lithuania 1.7 1.6 1.5 1.5 1.9 1.7 1.6 1.5 1.5 1.6 -0.1 13
Luxembourg 2.8 2.5 2.4 2.4 2.3 2.2 2.2 2.2 2.0 1.8 -1.0 8
Hungary 1.8 1.9 1.8 1.7 1.8 1.9 1.8 1.7 1.7 1.7 -0.1 12
Malta 1.2 1.2 1.6 1.4 1.4 1.3 1.4 1.3 1.1 1.3 0.1 18
Netherlands 1.2 1.2 1.2 1.2 1.2 1.2 1.2 1.2 1.1 1.1 -0.1 23
Austria 1.3 1.2 1.2 1.3 1.3 1.2 1.3 1.3 1.2 1.2 -0.1 21
Poland 1.9 1.9 2.0 1.9 1.9 1.9 1.9 1.9 1.9 1.9 0.0 5
Portugal 1.9 1.9 1.8 1.7 1.7 1.7 1.6 1.6 1.5 1.5 -0.4 15
Romania : : 1.5 1.3 1.5 1.5 1.3 1.3 1.4 1.7 : 11
Slovenia 2.1 2.1 2.1 2.1 2.7 2.7 2.5 2.8 2.7 2.6 0.5 1
Slovakia 2.7 2.4 2.0 1.8 1.6 1.5 1.5 1.4 1.4 1.4 -1.2 16
Finland 1.4 1.3 1.3 1.3 1.3 1.3 1.2 1.3 1.3 1.3 -0.1 19
Sweden 1.3 1.2 1.2 1.2 1.2 1.2 1.1 1.1 1.0 1.0 -0.3 27
United Kingdom 1.6 1.5 1.5 1.5 1.6 1.6 1.6 1.5 1.4 1.4 -0.2 17
Iceland : : : : : : : : : : :
Norway 0.8 0.8 0.8 0.7 0.8 0.8 0.7 0.6 0.7 0.6 -0.2


Table 68: Environmental taxes as % of total taxation - Taxes on energy, of which transport fuel taxes

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014
EU-28 : : 3.6 3.5 3.7 3.7 3.6 3.5 3.4 3.4 :
EA-19 : : 3.4 3.3 3.5 3.4 3.3 3.3 3.2 3.1 :
Belgium 2.9 2.7 2.7 2.6 2.7 2.7 2.7 2.5 2.3 2.4 -0.5 25
Bulgaria : : 8.7 9.1 9.0 9.1 9.1 8.6 8.5 8.2 : 1
Czech Republic 6.3 6.1 5.9 5.8 6.1 5.9 5.6 5.3 5.1 5.2 -1.1 11
Denmark 2.5 2.4 2.4 2.4 2.4 2.3 2.2 2.1 2.0 1.8 -0.7 28
Germany 4.1 4.0 3.7 3.7 3.8 3.7 3.6 3.4 3.3 3.2 -0.9 21
Estonia 6.0 5.6 5.5 5.3 6.2 6.2 6.5 6.4 5.9 5.9 -0.1 6
Ireland 4.0 3.6 3.5 3.9 4.5 4.3 4.2 3.9 3.8 3.5 -0.5 19
Greece 3.4 3.3 3.4 3.1 3.6 5.2 5.3 5.4 5.1 5.2 1.8 10
Spain 3.6 3.4 3.2 3.4 3.6 3.4 3.3 3.2 3.5 3.4 -0.3 20
France 3.1 3.0 2.9 2.8 2.9 2.7 2.7 2.5 2.4 2.4 -0.7 26
Croatia 6.0 5.7 5.2 4.5 4.9 5.8 5.0 4.7 5.4 5.8 -0.2 8
Italy 3.9 3.7 3.4 3.4 3.4 3.4 3.4 3.8 3.6 3.6 -0.3 18
Cyprus 4.6 4.2 3.6 3.6 4.0 4.7 5.0 4.8 5.7 5.9 1.3 5
Latvia 7.6 6.4 5.6 5.7 7.4 7.2 6.7 6.1 6.0 5.9 -1.7 7
Lithuania 5.7 5.3 5.2 4.9 6.2 6.1 5.8 5.7 5.6 5.7 0.0 9
Luxembourg 7.4 7.0 6.5 6.5 6.0 5.8 5.8 5.6 5.1 4.8 -2.7 12
Hungary 4.9 5.2 4.5 4.4 4.6 5.0 4.8 4.5 4.4 4.4 -0.5 15
Malta 3.7 3.8 5.0 4.3 4.2 4.1 4.4 4.0 3.5 3.7 0.0 17
Netherlands 3.4 3.3 3.2 3.2 3.5 3.3 3.3 3.2 3.1 3.0 -0.4 22
Austria 3.2 3.1 3.0 3.0 3.1 3.0 3.2 3.0 2.9 2.8 -0.4 24
Poland 5.9 5.8 5.9 5.7 6.0 6.1 6.0 6.1 6.0 6.1 0.2 4
Portugal 6.1 5.9 5.8 5.3 5.8 5.5 5.0 4.9 4.4 4.4 -1.7 14

Romania : : 5.0 4.5 5.6 5.6 4.7 4.7 5.1 6.1 : 3
Slovenia 5.6 5.5 5.7 5.8 7.3 7.2 6.7 7.4 7.4 7.1 1.6 2
Slovakia 8.5 8.2 6.8 6.2 5.7 5.5 5.3 5.1 4.7 4.6 -3.9 13
Finland 3.2 3.2 3.0 3.1 3.2 3.2 3.0 3.0 2.9 2.9 -0.4 23
Sweden 2.8 2.6 2.6 2.7 2.8 2.7 2.6 2.5 2.4 2.3 -0.5 27
United Kingdom 4.7 4.4 4.4 4.2 4.9 4.8 4.5 4.4 4.3 4.2 -0.5 16
Iceland : : : : : : : : : : :
Norway 2.0 1.8 1.8 1.7 1.9 1.8 1.7 1.6 1.7 1.7 -0.3

Annex A: Tables
275
3
3
276

Table 69: Environmental taxes as % of GDP - Transport taxes (excluding fuel taxes)

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.0 68 429
EA-19 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 -0.1 46 797
Annex A: Tables
Belgium 0.8 0.8 0.8 0.8 0.8 0.7 0.7 0.8 0.7 0.8 0.7 0.7 0.7 -0.1 10 2 796
Bulgaria 0.2 0.2 0.2 0.2 0.3 0.3 0.3 0.3 0.3 0.2 0.2 0.3 0.3 0.1 20 122
Czech Republic 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.1 0.1 0.1 0.1 0.1 0.1 0.0 26 215
Denmark 1.8 1.7 1.9 2.1 2.2 2.1 1.8 1.4 1.5 1.4 1.4 1.5 1.5 -0.4 1 3 885
Germany 0.3 0.3 0.3 0.4 0.4 0.4 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.0 18 9 490
Estonia 0.2 0.0 0.1 0.1 0.1 0.1 0.0 0.0 0.1 0.1 0.1 0.1 0.1 0.0 28 11
Ireland 1.0 1.0 1.1 1.2 1.2 1.3 1.1 0.9 0.9 0.8 0.8 0.9 0.9 -0.2 4 1 742
Greece 0.9 0.8 0.9 0.9 0.8 0.8 0.8 0.8 0.7 0.7 0.7 0.7 0.7 -0.1 8 1 311
Spain 0.4 0.4 0.4 0.4 0.4 0.4 0.3 0.3 0.3 0.3 0.3 0.3 0.2 -0.2 22 2 487
France 0.2 0.2 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.0 19 6 074
Croatia 0.8 1.0 1.0 1.1 1.1 1.1 1.0 0.9 0.8 0.8 0.8 0.8 0.9 -0.2 7 369
Italy 0.5 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.1 11 9 737
Cyprus 1.8 1.7 1.7 1.4 1.3 1.4 1.4 1.2 1.0 0.8 0.7 0.6 0.7 -1.0 9 123
Latvia 0.3 0.3 0.3 0.3 0.3 0.3 0.2 0.2 0.3 0.5 0.4 0.5 0.5 0.2 14 114
Lithuania 0.7 0.7 0.8 0.5 0.1 0.1 0.0 0.0 0.0 0.0 0.0 0.0 0.1 -0.7 27 22
Luxembourg 0.1 0.1 0.1 0.1 0.1 0.2 0.2 0.2 0.2 0.2 0.1 0.1 0.1 0.0 25 70
Hungary 0.4 0.4 0.8 0.5 0.6 0.6 0.6 0.5 0.5 0.5 0.5 0.5 0.5 -0.3 16 470
Malta 1.9 2.0 1.7 1.7 1.7 1.6 1.6 1.5 1.3 1.4 1.2 1.1 1.2 -0.5 2 95
Netherlands 1.1 1.2 1.2 1.2 1.2 1.2 1.2 1.1 1.1 1.1 1.0 0.9 1.0 -0.2 3 6 555
Austria 0.9 1.0 0.9 0.9 0.9 0.8 0.8 0.8 0.8 0.8 0.8 0.8 0.9 0.0 5 2 982
Poland 0.2 0.2 0.3 0.3 0.2 0.2 0.3 0.2 0.2 0.2 0.2 0.2 0.2 -0.1 24 829
Portugal 1.0 0.8 0.9 0.9 0.9 0.8 0.7 0.6 0.6 0.6 0.5 0.5 0.6 -0.3 13 1 014
Romania 0.1 0.1 0.1 0.1 0.1 0.3 0.4 0.3 0.3 0.2 0.3 0.3 0.3 0.2 21 394
Slovenia 0.4 0.5 0.5 0.5 0.5 0.5 0.5 0.4 0.4 0.4 0.4 0.5 0.5 0.0 15 171
Slovakia 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.0 23 157
Finland 1.0 1.1 1.2 1.1 1.1 1.0 0.9 0.8 0.9 1.0 0.9 0.9 0.9 -0.3 6 1 847
Sweden 0.3 0.3 0.3 0.4 0.4 0.4 0.5 0.5 0.5 0.4 0.4 0.4 0.4 0.1 17 1 847
United Kingdom 0.5 0.5 0.5 0.4 0.4 0.5 0.5 0.5 0.6 0.6 0.6 0.6 0.6 0.1 12 13 502
Iceland 1.2 1.4 1.5 1.6 1.1 1.0 0.6 0.2 0.2 0.3 0.3 0.3 0.3 -1.1 42
Norway 1.4 1.4 1.5 1.4 1.4 1.3 1.1 1.1 1.2 1.1 1.1 1.1 1.0 -0.5 3 706


Table 70: Environmental taxes as % of total taxation - Transport taxes (excluding fuel taxes)

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 1.3 1.3 1.4 1.4 1.4 1.4 1.3 1.3 1.3 1.3 1.3 1.3 1.3 -0.1 68 429
EA-19 1.3 1.3 1.4 1.4 1.4 1.3 1.3 1.3 1.2 1.2 1.2 1.2 1.2 -0.2 46 797
Belgium 1.9 1.9 1.9 1.9 1.8 1.7 1.6 1.8 1.7 1.7 1.6 1.6 1.5 -0.3 13 2 796
Bulgaria 0.6 0.7 0.6 0.8 0.9 0.9 1.0 1.0 1.0 0.9 0.9 0.9 1.0 0.4 17 122
Czech Republic 0.6 0.6 0.5 0.5 0.5 0.5 0.5 0.4 0.4 0.4 0.4 0.4 0.4 -0.1 25 215
Denmark 4.0 3.7 4.1 4.4 4.6 4.6 3.9 3.1 3.2 3.1 2.9 3.2 3.0 -1.1 3 3 885
Germany 0.9 0.9 0.9 1.0 1.0 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 -0.1 20 9 490
Estonia 0.6 0.1 0.2 0.2 0.2 0.2 0.1 0.1 0.2 0.2 0.2 0.2 0.2 -0.1 28 11
Ireland 3.7 3.6 3.7 3.9 3.8 4.1 3.7 3.2 3.3 3.0 3.0 3.1 3.1 -0.6 2 1 742
Greece 2.7 2.6 2.9 2.7 2.6 2.6 2.5 2.5 2.1 2.1 1.9 2.0 2.1 -0.8 8 1 311
Spain 1.2 1.2 1.1 1.2 1.1 1.1 1.0 1.0 0.9 0.8 0.8 0.8 0.7 -0.4 21 2 487
France 0.4 0.4 0.6 0.7 0.7 0.7 0.7 0.7 0.7 0.7 0.7 0.6 0.6 0.0 24 6 074
Croatia 2.2 2.7 2.9 2.9 2.9 2.9 2.8 2.4 2.3 2.4 2.2 2.2 2.3 -0.5 5 369
Italy 1.4 1.4 1.4 1.4 1.4 1.4 1.4 1.3 1.3 1.4 1.4 1.4 1.4 0.0 14 9 737
Cyprus 6.4 5.9 5.9 4.6 4.1 4.0 4.1 3.6 3.0 2.6 2.2 2.0 2.1 -3.8 7 123
Latvia 1.1 1.1 1.2 1.1 1.0 0.9 0.8 0.8 1.2 1.6 1.5 1.6 1.7 0.5 12 114
Lithuania 2.5 2.6 2.7 1.6 0.3 0.3 0.1 0.1 0.2 0.2 0.2 0.2 0.2 -2.5 27 22
Luxembourg 0.3 0.3 0.3 0.3 0.3 0.5 0.5 0.5 0.4 0.4 0.4 0.4 0.4 0.1 26 70
Hungary 1.0 1.2 2.1 1.4 1.6 1.6 1.4 1.2 1.3 1.3 1.3 1.2 1.2 -0.9 16 470
Malta 6.4 6.7 5.5 5.2 5.4 4.8 4.9 4.7 4.2 4.2 3.8 3.5 3.5 -2.0 1 95
Netherlands 3.2 3.3 3.4 3.4 3.4 3.4 3.3 3.2 3.1 3.1 2.8 2.6 2.6 -0.7 4 6 555
Austria 2.2 2.3 2.1 2.2 2.2 2.0 1.9 2.0 2.0 2.0 2.0 1.9 2.1 0.0 6 2 982
Poland 0.7 0.7 1.1 0.9 0.7 0.7 0.7 0.7 0.7 0.6 0.6 0.6 0.6 -0.4 23 829
Portugal 3.1 2.7 2.9 2.9 2.7 2.6 2.1 2.0 2.1 1.8 1.4 1.5 1.7 -1.2 11 1 014

Romania 0.3 0.2 0.2 0.2 0.5 1.2 1.3 1.1 1.2 0.8 0.9 1.0 0.9 0.7 19 394
Slovenia 1.1 1.2 1.3 1.3 1.2 1.3 1.3 1.1 1.1 1.1 1.1 1.2 1.2 -0.1 15 171
Slovakia 0.7 0.6 0.6 0.6 0.6 0.7 0.7 0.7 0.7 0.7 0.7 0.7 0.7 0.1 22 157
Finland 2.3 2.7 2.9 2.7 2.6 2.4 2.1 1.9 2.2 2.3 2.1 2.1 2.1 -0.8 9 1 847
Sweden 0.7 0.7 0.7 0.8 0.8 0.9 1.1 1.1 1.1 1.0 1.0 1.0 1.0 0.3 18 1 847
United Kingdom 1.4 1.5 1.4 1.3 1.3 1.5 1.4 1.6 1.7 1.7 1.8 1.8 1.8 0.4 10 13 502
Iceland 3.4 3.9 4.0 3.9 2.6 2.7 1.7 0.8 0.7 0.8 0.9 0.8 0.8 -3.1 42
Norway 3.3 3.3 3.5 3.2 3.3 3.2 2.7 2.7 2.8 2.7 2.7 2.6 2.5 -1.0 3 706

Annex A: Tables
277
3
3
278

Table 71: Environmental taxes as % of GDP - Taxes on pollution and resources

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 12 288
EA-19 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 8 413
Annex A: Tables
Belgium 0.2 0.2 0.2 0.2 0.2 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 -0.1 10 510
Bulgaria 0.1 0.1 0.2 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 0.1 0.1 -0.1 14 31
Czech Republic 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 22 29
Denmark 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.2 0.2 0.2 0.3 0.2 -0.1 5 570
Germany 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 26 10
Estonia 0.3 0.3 0.2 0.3 0.3 0.3 0.3 0.4 0.3 0.3 0.3 0.3 0.3 0.1 4 58
Ireland 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 19 57
Greece 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 27
Spain 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.1 0.1 0.0 15 669
France 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 8 2 990
Croatia 0.6 0.6 0.5 0.5 0.5 0.6 0.6 0.6 0.6 0.6 0.6 0.7 0.7 0.1 1 289
Italy 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 18 572
Cyprus 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 27
Latvia 0.2 0.2 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 12 21
Lithuania 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 0.1 0.1 0.1 0.0 0.0 17 17
Luxembourg 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 23 6
Hungary 0.2 0.2 0.2 0.1 0.1 0.1 0.2 0.2 0.1 0.1 0.2 0.2 0.2 0.0 6 221
Malta 0.1 0.0 0.0 0.2 0.2 0.3 0.3 0.2 0.2 0.1 0.1 0.1 0.1 0.1 9 11
Netherlands 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.4 0.5 0.0 2 3 062
Austria 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 21 74
Poland 0.2 0.2 0.2 0.1 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.1 0.2 0.0 7 737
Portugal 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 24 16
Romania 0.3 0.3 0.1 0.1 0.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 -0.1 25 9
Slovenia 0.3 0.4 0.3 0.3 0.3 0.2 0.2 0.2 0.2 0.2 0.3 0.4 0.4 0.1 3 158
Slovakia 0.1 0.1 0.1 0.1 0.1 0.1 0.0 0.0 0.0 0.0 0.0 0.0 0.1 0.0 11 74
Finland 0.0 0.0 0.0 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 16 109
Sweden 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 0.0 0.0 0.0 0.0 0.0 -0.1 20 121
United Kingdom 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 13 1 868
Iceland 1.2 1.3 1.3 1.4 1.5 1.6 1.7 1.8 1.9 1.8 1.8 1.8 1.8 0.4 225
Norway 0.1 0.1 0.1 0.1 0.1 0.2 0.3 0.2 0.2 0.2 0.1 0.1 0.1 0.0 454


Table 72: Environmental taxes as % of total taxation - Taxes on pollution and resources

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.0 12 288
EA-19 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.0 8 413
Belgium 0.4 0.4 0.5 0.5 0.4 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 -0.2 12 510
Bulgaria 0.3 0.5 0.6 0.5 0.4 0.2 0.4 0.3 0.3 0.3 0.2 0.3 0.3 -0.3 13 31
Czech Republic 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 21 29
Denmark 0.7 0.7 0.7 0.6 0.6 0.6 0.6 0.6 0.5 0.5 0.5 0.5 0.4 -0.2 7 570
Germany 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 26 10
Estonia 0.9 1.0 0.8 0.9 1.1 1.1 1.1 1.1 0.9 0.9 0.8 0.9 0.9 0.1 4 58
Ireland 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 18 57
Greece 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 27
Spain 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.2 0.2 0.1 15 669
France 0.4 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.0 11 2 990
Croatia 1.6 1.5 1.5 1.5 1.4 1.5 1.7 1.6 1.8 1.8 1.8 1.8 1.8 0.3 1 289
Italy 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 19 572
Cyprus 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 27
Latvia 0.7 0.6 0.4 0.4 0.3 0.2 0.2 0.2 0.3 0.3 0.3 0.3 0.3 -0.1 10 21
Lithuania 0.3 0.2 0.3 0.3 0.2 0.2 0.2 0.2 0.1 0.2 0.2 0.2 0.2 -0.1 16 17
Luxembourg 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.1 0.0 0.0 0.0 23 6
Hungary 0.4 0.5 0.5 0.3 0.4 0.4 0.4 0.4 0.3 0.3 0.6 0.6 0.6 0.1 6 221
Malta 0.3 0.0 0.1 0.7 0.7 0.9 0.9 0.7 0.6 0.4 0.4 0.4 0.4 0.3 8 11
Netherlands 1.3 1.4 1.3 1.3 1.3 1.3 1.3 1.4 1.4 1.4 1.3 1.2 1.2 -0.1 2 3 062
Austria 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 0.1 0.1 0.1 0.0 22 74
Poland 0.7 0.6 0.6 0.4 0.6 0.6 0.6 0.7 0.7 0.7 0.6 0.3 0.6 0.0 5 737
Portugal 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.1 0.0 0.0 0.0 24 16

Romania 1.1 0.9 0.5 0.3 0.3 0.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 -0.5 25 9
Slovenia 0.7 1.0 0.9 0.9 0.7 0.6 0.6 0.6 0.6 0.6 0.8 1.2 1.2 0.3 3 158
Slovakia 0.2 0.2 0.2 0.2 0.3 0.3 0.2 0.2 0.1 0.1 0.2 0.1 0.3 0.1 9 74
Finland 0.1 0.1 0.1 0.2 0.2 0.2 0.1 0.1 0.1 0.2 0.1 0.1 0.1 0.0 17 109
Sweden 0.2 0.2 0.2 0.2 0.2 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 -0.1 20 121
United Kingdom 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.3 0.3 0.2 0.3 0.3 0.0 14 1 868
Iceland 3.5 3.7 3.6 3.5 3.6 4.0 4.9 5.5 5.6 5.2 5.1 4.9 4.5 0.9 225
Norway 0.3 0.3 0.3 0.3 0.3 0.5 0.6 0.5 0.4 0.4 0.3 0.3 0.3 0.0 454

Annex A: Tables
279
3
3
280

Table 73: Taxes on property as % of GDP - Total

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 2.0 2.0 2.1 2.1 2.2 2.2 2.2 1.9 2.1 2.1 2.3 2.4 2.5 0.4 348 382
EA-19 1.6 1.6 1.7 1.8 1.9 1.9 1.7 1.6 1.8 1.9 2.1 2.2 2.3 0.6 230 899
Annex A: Tables
Belgium 2.7 2.8 3.0 2.9 3.1 3.0 3.0 2.9 3.1 3.3 3.5 3.6 3.6 0.6 3 14 506
Bulgaria 0.3 0.3 0.4 0.4 0.6 0.7 0.7 0.5 0.5 0.5 0.5 0.6 0.6 0.2 25 247
Czech Republic 0.6 0.5 0.5 0.5 0.5 0.5 0.4 0.4 0.5 0.5 0.5 0.6 0.6 0.1 26 882
Denmark 2.4 2.5 2.5 2.5 2.5 2.5 2.6 2.6 2.6 2.6 2.5 2.5 2.6 0.1 5 6 665
Germany 0.8 0.8 0.8 0.8 0.8 0.9 0.8 0.8 0.8 0.9 0.9 0.9 1.0 0.1 19 28 170
Estonia 0.5 0.4 0.4 0.4 0.4 0.4 0.4 0.3 0.4 0.4 0.4 0.4 0.4 0.0 28 72
Ireland 1.5 2.2 2.1 1.9 2.7 2.5 1.8 1.4 1.4 1.6 1.7 1.8 2.0 -0.1 8 3 745
Greece 2.1 2.0 1.9 2.0 2.2 2.2 2.3 2.3 1.9 2.7 2.9 3.3 3.0 1.2 4 5 413
Spain 2.3 2.5 2.8 3.0 3.2 3.0 2.3 2.1 2.1 2.0 2.1 2.4 2.5 -0.3 6 25 805
France 2.8 2.8 3.0 3.1 3.1 3.2 3.1 3.1 4.0 4.3 4.3 4.3 4.5 1.6 1 96 307
Croatia 0.5 0.5 0.5 0.5 0.5 0.6 0.6 0.6 0.5 0.5 0.5 0.5 0.5 0.0 27 210
Italy 1.1 1.1 1.2 1.1 1.2 1.2 1.0 1.0 1.0 1.1 2.1 2.0 2.2 1.1 7 35 712
Cyprus 1.0 1.1 1.8 2.0 1.6 2.5 1.8 1.1 1.3 1.1 1.0 1.3 1.3 -0.5 13 233
Latvia 1.0 1.0 1.0 1.0 1.0 0.9 0.6 0.7 0.9 1.0 1.0 1.0 1.0 0.0 17 243
Lithuania 0.6 0.5 0.6 0.5 0.5 0.5 0.5 0.7 0.7 0.6 0.6 0.6 0.6 0.0 24 227
Luxembourg 1.5 1.4 1.3 1.4 1.4 1.6 1.2 1.2 1.1 1.2 1.3 1.2 1.3 0.0 14 645
Hungary 0.7 0.8 0.8 0.8 0.8 0.8 0.8 0.8 1.1 1.1 1.2 1.2 1.3 0.5 15 1 310
Malta 1.1 1.1 1.6 1.5 1.5 1.6 1.3 1.0 1.0 1.0 1.0 0.9 1.0 -0.6 18 80
Netherlands 1.7 1.6 1.6 1.7 1.7 1.6 1.5 1.3 1.3 1.2 1.1 1.2 1.6 0.0 11 10 523
Austria 0.5 0.5 0.5 0.5 0.6 0.5 0.5 0.5 0.5 0.7 0.7 0.7 0.7 0.2 23 2 235
Poland 1.7 1.6 1.5 1.5 1.5 1.5 1.5 1.4 1.4 1.4 1.4 1.6 1.7 0.2 10 6 983
Portugal 1.8 1.8 1.8 1.8 1.9 2.0 1.9 1.9 1.7 1.8 1.7 1.8 1.9 0.2 9 3 349
Romania 0.8 0.8 0.7 0.7 0.8 1.0 0.8 0.8 0.8 0.8 0.8 0.8 0.8 0.1 20 1 200
Slovenia 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.7 0.7 0.1 21 259
Slovakia 0.7 0.7 0.7 0.7 0.5 0.4 0.4 0.5 0.5 0.5 0.7 0.7 0.7 0.0 22 516
Finland 1.0 1.0 1.1 1.2 1.1 1.1 1.1 1.1 1.1 1.1 1.2 1.3 1.4 0.3 12 2 857
Sweden 1.4 1.4 1.4 1.4 1.3 1.1 1.0 1.0 1.1 1.0 1.1 1.2 1.2 -0.2 16 5 042
United Kingdom 4.0 3.9 4.0 4.0 4.2 4.3 5.4 4.1 4.0 4.0 4.0 4.2 4.2 0.2 2 94 945
Iceland 0.5 0.6 0.8 1.0 0.7 0.9 0.5 0.4 0.4 0.4 0.4 0.4 0.4 -0.4 50
Norway 1.0 1.0 1.0 1.0 0.9 1.1 0.9 1.1 1.1 1.0 1.0 1.1 1.1 0.1 3 969


Table 74: Taxes on property as % of total taxation - Total

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 5.3 5.3 5.6 5.7 5.8 5.8 5.7 5.2 5.5 5.7 6.1 6.2 6.4 0.9 348 382
EA-19 4.1 4.3 4.6 4.7 4.8 4.8 4.4 4.3 4.8 5.0 5.4 5.4 5.7 1.1 230 899
Belgium 6.1 6.5 6.9 6.8 7.1 7.0 6.8 6.8 7.1 7.5 7.8 8.0 8.0 1.1 4 14 506
Bulgaria 1.0 1.1 1.1 1.3 1.9 2.1 2.2 1.9 1.9 2.1 2.0 2.0 2.1 1.0 23 247
Czech Republic 1.9 1.6 1.4 1.3 1.3 1.3 1.3 1.3 1.6 1.5 1.6 1.7 1.7 0.3 25 882
Denmark 5.3 5.4 5.4 5.3 5.4 5.4 5.8 5.7 5.7 5.7 5.4 5.4 5.1 -0.2 9 6 665
Germany 2.1 2.2 2.3 2.3 2.3 2.3 2.2 2.2 2.2 2.3 2.4 2.4 2.5 0.3 20 28 170
Estonia 1.6 1.4 1.3 1.3 1.2 1.3 1.3 1.0 1.1 1.2 1.3 1.2 1.1 -0.1 28 72
Ireland 5.5 7.6 6.9 6.4 8.7 7.9 6.2 5.1 5.0 5.7 6.1 6.2 6.7 -0.3 6 3 745
Greece 6.2 6.3 6.1 6.1 7.1 7.0 7.4 7.5 6.0 8.2 8.2 9.3 8.5 2.4 3 5 413
Spain 6.8 7.5 8.1 8.6 9.0 8.3 7.3 7.0 6.8 6.4 6.7 7.2 7.4 -0.7 5 25 805
France 6.6 6.7 7.0 7.2 7.2 7.4 7.2 7.4 9.4 9.9 9.8 9.6 9.8 2.8 2 96 307
Croatia 1.4 1.3 1.5 1.3 1.5 1.5 1.6 1.5 1.3 1.4 1.3 1.4 1.3 -0.1 27 210
Italy 2.7 2.8 3.0 2.9 2.9 2.8 2.4 2.3 2.4 2.7 4.8 4.5 5.1 2.1 10 35 712
Cyprus 3.5 3.9 6.1 6.4 5.1 7.0 5.3 3.5 3.9 3.3 3.1 4.2 3.9 -2.2 12 233
Latvia 3.5 3.7 3.7 3.6 3.5 3.1 2.3 2.6 3.1 3.5 3.4 3.4 3.6 -0.2 13 243
Lithuania 2.0 1.8 2.0 1.9 1.8 1.7 1.7 2.2 2.5 2.3 2.2 2.2 2.2 0.2 21 227
Luxembourg 3.9 3.7 3.6 3.7 3.9 4.3 3.4 3.0 2.9 3.1 3.3 3.3 3.5 -0.1 14 645
Hungary 1.8 2.1 2.2 2.2 2.1 1.9 2.1 2.0 3.0 3.0 3.1 3.3 3.3 1.1 15 1 310
Malta 3.7 3.8 5.2 4.8 4.7 4.9 3.9 3.2 3.3 3.1 3.2 2.8 2.9 -2.3 17 80
Netherlands 4.7 4.4 4.6 4.8 4.5 4.6 4.1 3.8 3.7 3.2 3.1 3.4 4.2 -0.4 11 10 523
Austria 1.2 1.2 1.3 1.3 1.4 1.3 1.2 1.2 1.3 1.6 1.7 1.6 1.6 0.3 26 2 235
Poland 5.0 4.8 4.7 4.6 4.4 4.3 4.3 4.5 4.4 4.3 4.4 5.0 5.3 0.6 8 6 983
Portugal 5.7 5.9 5.8 5.9 6.1 6.3 6.0 6.2 5.6 5.6 5.5 5.4 5.7 -0.2 7 3 349

Romania 2.8 2.7 2.7 2.6 3.0 3.4 3.0 3.0 3.2 2.9 2.8 2.9 2.9 0.2 18 1 200
Slovenia 1.7 1.5 1.6 1.5 1.6 1.6 1.5 1.6 1.6 1.6 1.8 1.9 1.9 0.3 24 259
Slovakia 2.3 2.2 2.2 2.2 1.7 1.5 1.5 1.7 1.7 1.7 2.5 2.4 2.2 0.0 22 516
Finland 2.4 2.3 2.6 2.7 2.5 2.6 2.6 2.6 2.7 2.6 2.8 3.1 3.2 0.6 16 2 857
Sweden 3.2 3.1 3.1 2.9 2.9 2.4 2.3 2.3 2.4 2.4 2.6 2.8 2.7 -0.4 19 5 042
United Kingdom 11.9 11.7 11.8 11.8 12.1 12.3 14.9 12.2 11.7 11.6 11.9 12.6 12.8 1.1 1 94 945
Iceland 1.5 1.6 2.2 2.5 1.8 2.3 1.5 1.1 1.2 1.0 1.2 1.2 1.0 -1.2 50
Norway 2.3 2.4 2.3 2.3 2.2 2.5 2.3 2.6 2.6 2.5 2.5 2.7 2.7 0.4 3 969

Annex A: Tables
281
3
3
282

Table 75: Taxes on property as % of GDP - Recurrent taxes on immovable property

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 1.2 1.2 1.2 1.3 1.2 1.2 1.2 1.3 1.4 1.4 1.6 1.6 1.6 0.4 228 442
EA-19 0.8 0.8 0.9 0.9 0.9 0.9 0.9 0.9 1.1 1.2 1.3 1.4 1.4 0.6 142 968
Annex A: Tables
Belgium 1.3 1.3 1.3 1.2 1.2 1.2 1.2 1.3 1.3 1.3 1.3 1.3 1.3 0.1 6 5 282
Bulgaria 0.1 0.1 0.1 0.1 0.2 0.2 0.2 0.2 0.3 0.3 0.3 0.3 0.3 0.2 21 137
Czech Republic 0.2 0.2 0.2 0.2 0.1 0.1 0.1 0.2 0.2 0.2 0.2 0.2 0.2 0.1 24 360
Denmark 1.8 1.9 1.8 1.8 1.8 1.8 1.9 2.0 2.0 2.1 2.0 2.1 2.1 0.3 4 5 439
Germany 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.0 20 12 691
Estonia 0.3 0.3 0.3 0.3 0.2 0.2 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.0 22 59
Ireland 0.5 0.6 0.6 0.6 0.6 0.6 0.7 0.8 0.8 0.8 0.8 1.0 1.0 0.4 10 1 871
Greece 0.8 0.8 0.8 0.8 0.9 0.9 0.8 1.0 1.0 1.9 2.2 2.7 2.6 1.8 3 4 563
Spain 0.6 0.6 0.7 0.7 0.7 0.7 0.8 0.9 1.0 1.0 1.1 1.2 1.3 0.6 7 13 293
France 1.8 1.8 1.8 1.9 1.9 1.9 2.0 2.2 2.9 3.0 3.1 3.1 3.2 1.4 1 68 075
Croatia 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 27 14
Italy 0.8 0.8 0.8 0.8 0.8 0.8 0.6 0.6 0.6 0.6 1.5 1.4 1.6 0.8 5 26 488
Cyprus 0.6 0.6 0.7 0.7 1.0 1.5 1.1 0.7 0.8 0.7 0.6 1.1 1.1 0.4 9 189
Latvia 0.8 0.8 0.7 0.6 0.6 0.5 0.4 0.6 0.7 0.8 0.8 0.8 0.8 0.1 14 191
Lithuania 0.5 0.4 0.4 0.3 0.3 0.3 0.3 0.3 0.4 0.3 0.3 0.3 0.3 -0.1 23 107
Luxembourg 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 26 35
Hungary 0.2 0.2 0.2 0.2 0.2 0.2 0.3 0.3 0.3 0.3 0.4 0.6 0.6 0.3 17 577
Malta 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 28
Netherlands 0.5 0.5 0.6 0.6 0.5 0.5 0.5 0.6 0.6 0.6 0.6 0.7 0.9 0.3 11 5 979
Austria 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.0 25 665
Poland 1.4 1.3 1.3 1.3 1.2 1.1 1.2 1.2 1.1 1.1 1.2 1.3 1.2 -0.1 8 5 120
Portugal 0.4 0.5 0.5 0.5 0.5 0.6 0.6 0.6 0.6 0.7 0.7 0.8 0.8 0.3 12 1 445
Romania 0.5 0.5 0.5 0.5 0.6 0.7 0.6 0.6 0.7 0.7 0.6 0.6 0.6 0.1 16 967
Slovenia 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.5 0.5 0.5 0.5 0.6 0.5 0.1 18 193
Slovakia 0.4 0.3 0.3 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.1 19 331
Finland 0.4 0.4 0.4 0.4 0.5 0.5 0.5 0.5 0.6 0.6 0.6 0.7 0.7 0.3 15 1 512
Sweden 0.9 0.9 0.9 0.9 0.8 0.8 0.7 0.8 0.7 0.7 0.8 0.8 0.8 0.0 13 3 525
United Kingdom 3.1 3.1 3.1 3.1 3.1 3.0 3.1 3.3 3.2 3.2 3.2 3.1 3.1 0.0 2 69 333
Iceland 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Norway 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.3 0.3 0.3 0.3 0.3 0.3 0.1 1 152


Table 76: Taxes on property as % of total taxation - Recurrent taxes on immovable property

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 3.3 3.3 3.3 3.3 3.3 3.2 3.1 3.4 3.7 3.8 4.1 4.1 4.2 0.9 228 442
EA-19 2.2 2.2 2.3 2.3 2.3 2.3 2.2 2.5 2.9 3.0 3.4 3.4 3.5 1.2 142 968
Belgium 2.9 3.0 2.9 2.8 2.8 2.8 2.8 3.0 2.9 2.9 2.8 2.9 2.9 0.0 10 5 282
Bulgaria 0.5 0.5 0.4 0.4 0.5 0.5 0.6 0.9 1.0 1.1 1.1 1.1 1.2 0.7 20 137
Czech Republic 0.5 0.5 0.5 0.4 0.4 0.4 0.4 0.5 0.7 0.6 0.7 0.7 0.7 0.2 24 360
Denmark 4.0 4.1 4.0 3.7 3.8 3.8 4.2 4.5 4.5 4.5 4.4 4.4 4.2 0.2 4 5 439
Germany 1.1 1.1 1.2 1.2 1.2 1.1 1.1 1.2 1.2 1.2 1.2 1.2 1.1 0.0 21 12 691
Estonia 1.1 1.1 1.0 1.0 0.8 0.7 0.9 1.0 1.0 1.0 1.0 1.0 0.9 -0.1 23 59
Ireland 2.0 2.0 1.9 2.0 1.8 2.0 2.3 2.8 2.8 2.8 3.0 3.3 3.3 1.4 8 1 871
Greece 2.5 2.6 2.7 2.7 2.9 2.8 2.6 3.1 3.2 5.8 6.3 7.7 7.1 4.5 2 4 563
Spain 1.9 1.9 2.0 2.0 2.0 2.0 2.4 2.9 3.0 3.2 3.5 3.7 3.8 1.8 6 13 293
France 4.2 4.3 4.4 4.4 4.4 4.5 4.6 5.2 6.8 7.0 6.9 6.9 7.0 2.6 3 68 075
Croatia 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 27 14
Italy 2.0 2.0 2.0 2.0 1.9 1.9 1.4 1.4 1.5 1.6 3.6 3.2 3.8 1.7 7 26 488
Cyprus 2.0 2.1 2.3 2.2 3.0 4.0 3.1 2.1 2.4 2.1 2.0 3.4 3.2 0.9 9 189
Latvia 2.8 2.8 2.7 2.3 1.9 1.7 1.5 2.0 2.6 2.8 2.7 2.7 2.8 0.2 11 191
Lithuania 1.7 1.5 1.3 1.2 1.1 0.9 0.9 1.1 1.3 1.1 1.0 1.0 1.1 -0.3 22 107
Luxembourg 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 -0.1 26 35
Hungary 0.5 0.6 0.6 0.6 0.6 0.6 0.7 0.8 0.8 0.9 1.0 1.5 1.4 0.9 17 577
Malta 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 28
Netherlands 1.4 1.5 1.6 1.6 1.5 1.5 1.5 1.7 1.7 1.7 1.8 2.0 2.4 0.8 13 5 979
Austria 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 -0.1 25 665
Poland 4.3 4.1 4.1 3.9 3.6 3.3 3.4 3.7 3.6 3.5 3.7 3.9 3.9 -0.2 5 5 120
Portugal 1.4 1.5 1.7 1.7 1.7 1.8 1.9 2.0 2.0 2.1 2.1 2.3 2.4 0.7 12 1 445

Romania 1.9 2.0 1.9 1.8 2.0 2.3 2.1 2.3 2.5 2.3 2.3 2.3 2.3 0.4 14 967
Slovenia 1.2 1.1 1.1 1.1 1.2 1.1 1.1 1.3 1.3 1.3 1.4 1.5 1.4 0.3 19 193
Slovakia 1.1 1.0 1.0 1.4 1.4 1.3 1.3 1.5 1.5 1.4 1.5 1.5 1.4 0.4 18 331
Finland 1.0 1.0 1.0 1.0 1.1 1.1 1.1 1.3 1.5 1.4 1.5 1.5 1.7 0.6 16 1 512
Sweden 2.0 2.0 1.9 1.9 1.8 1.7 1.6 1.7 1.7 1.7 1.8 2.0 1.9 0.0 15 3 525
United Kingdom 9.2 9.3 9.0 8.9 8.7 8.7 8.6 9.9 9.4 9.2 9.4 9.5 9.4 0.3 1 69 333
Iceland 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Norway 0.4 0.5 0.5 0.5 0.5 0.6 0.6 0.6 0.7 0.6 0.7 0.7 0.8 0.3 1 152

Annex A: Tables
283
3
3
284

Table 77: Taxes on property as % of GDP - Other taxes on property

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 0.7 0.8 0.8 0.9 1.0 1.0 1.0 0.7 0.7 0.7 0.7 0.8 0.9 0.0 119 940
EA-19 0.8 0.8 0.9 0.9 1.0 1.0 0.8 0.7 0.7 0.8 0.8 0.8 0.9 0.0 87 930
Annex A: Tables
Belgium 1.4 1.5 1.8 1.7 1.8 1.8 1.8 1.6 1.8 2.0 2.2 2.3 2.3 0.5 1 9 224
Bulgaria 0.1 0.2 0.2 0.3 0.4 0.5 0.5 0.3 0.2 0.2 0.2 0.2 0.3 0.0 22 110
Czech Republic 0.5 0.4 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.0 20 522
Denmark 0.6 0.6 0.7 0.7 0.7 0.7 0.7 0.5 0.5 0.5 0.5 0.5 0.5 -0.2 16 1 225
Germany 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.5 0.5 0.5 0.1 13 15 479
Estonia 0.1 0.1 0.1 0.1 0.1 0.2 0.1 0.0 0.0 0.1 0.1 0.1 0.1 0.0 28 13
Ireland 1.0 1.6 1.5 1.3 2.2 1.8 1.1 0.7 0.6 0.8 0.9 0.8 1.0 -0.5 7 1 874
Greece 1.2 1.2 1.0 1.1 1.3 1.3 1.5 1.4 0.9 0.8 0.7 0.6 0.5 -0.6 14 850
Spain 1.6 1.8 2.1 2.3 2.5 2.3 1.6 1.2 1.2 1.0 1.0 1.1 1.2 -0.9 4 12 512
France 1.0 1.0 1.1 1.2 1.2 1.2 1.1 0.9 1.1 1.3 1.2 1.2 1.3 0.2 2 28 232
Croatia 0.5 0.5 0.5 0.5 0.5 0.5 0.6 0.5 0.5 0.5 0.4 0.5 0.5 -0.1 17 196
Italy 0.3 0.3 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.5 0.5 0.6 0.6 0.2 12 9 224
Cyprus 0.4 0.5 1.1 1.3 0.7 1.1 0.8 0.4 0.5 0.4 0.3 0.3 0.3 -0.9 23 44
Latvia 0.2 0.3 0.3 0.4 0.4 0.4 0.2 0.2 0.2 0.2 0.2 0.2 0.2 -0.1 25 52
Lithuania 0.1 0.1 0.2 0.2 0.2 0.2 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.1 21 120
Luxembourg 1.4 1.3 1.2 1.3 1.3 1.5 1.2 1.1 1.0 1.1 1.2 1.2 1.2 0.0 3 611
Hungary 0.5 0.6 0.6 0.6 0.6 0.5 0.6 0.5 0.8 0.8 0.8 0.7 0.7 0.1 9 733
Malta 1.1 1.1 1.6 1.5 1.5 1.6 1.3 1.0 1.0 1.0 1.0 0.9 1.0 -0.6 8 80
Netherlands 1.2 1.0 1.1 1.1 1.1 1.1 1.0 0.7 0.7 0.5 0.5 0.5 0.7 -0.4 10 4 544
Austria 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.5 0.5 0.5 0.5 0.2 15 1 570
Poland 0.2 0.2 0.2 0.2 0.3 0.3 0.3 0.2 0.2 0.2 0.2 0.3 0.5 0.2 18 1 863
Portugal 1.4 1.4 1.2 1.3 1.4 1.4 1.3 1.3 1.1 1.1 1.1 1.0 1.1 -0.1 6 1 904
Romania 0.3 0.2 0.2 0.2 0.3 0.3 0.2 0.2 0.2 0.2 0.2 0.2 0.2 -0.1 27 232
Slovenia 0.2 0.1 0.2 0.2 0.2 0.2 0.2 0.1 0.1 0.1 0.1 0.1 0.2 0.0 26 66
Slovakia 0.4 0.4 0.4 0.2 0.1 0.1 0.1 0.1 0.1 0.1 0.3 0.3 0.2 -0.1 24 186
Finland 0.6 0.6 0.6 0.7 0.6 0.6 0.6 0.5 0.5 0.5 0.5 0.7 0.7 0.0 11 1 345
Sweden 0.5 0.5 0.5 0.5 0.5 0.3 0.3 0.3 0.3 0.3 0.3 0.4 0.4 -0.2 19 1 516
United Kingdom 0.9 0.8 0.9 1.0 1.2 1.2 2.3 0.8 0.8 0.8 0.8 1.0 1.1 0.2 5 25 612
Iceland 0.5 0.6 0.8 1.0 0.7 0.9 0.5 0.4 0.4 0.4 0.4 0.4 0.4 -0.4 50
Norway 0.8 0.8 0.8 0.8 0.7 0.8 0.7 0.8 0.8 0.8 0.8 0.8 0.7 0.0 2 817


Table 78: Taxes on property as % of total taxation - Other taxes on property

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014 2014
EU-28 2.0 2.0 2.2 2.4 2.5 2.5 2.6 1.8 1.9 1.9 1.9 2.1 2.2 0.0 119 940
EA-19 2.0 2.1 2.3 2.4 2.6 2.5 2.2 1.9 1.9 2.0 2.0 2.0 2.2 -0.1 87 930
Belgium 3.3 3.5 4.0 4.0 4.3 4.2 4.1 3.8 4.2 4.6 5.0 5.1 5.1 1.0 1 9 224
Bulgaria 0.5 0.6 0.7 0.9 1.3 1.6 1.6 1.0 0.9 1.0 0.9 0.9 0.9 0.3 21 110
Czech Republic 1.4 1.1 0.9 0.9 0.9 0.9 0.9 0.8 0.9 0.9 0.9 1.0 1.0 0.1 19 522
Denmark 1.3 1.4 1.4 1.6 1.6 1.6 1.6 1.2 1.1 1.2 1.0 1.0 0.9 -0.5 20 1 225
Germany 1.0 1.0 1.1 1.1 1.1 1.2 1.1 1.0 1.0 1.1 1.2 1.3 1.4 0.3 13 15 479
Estonia 0.5 0.3 0.3 0.3 0.4 0.6 0.3 0.0 0.1 0.2 0.3 0.3 0.2 0.0 28 13
Ireland 3.5 5.6 5.0 4.4 6.9 5.9 3.9 2.4 2.1 2.9 3.2 2.8 3.3 -1.7 4 1 874
Greece 3.7 3.7 3.4 3.5 4.2 4.2 4.8 4.4 2.8 2.4 1.9 1.6 1.3 -2.1 14 850
Spain 4.9 5.6 6.1 6.7 7.0 6.3 4.9 4.0 3.7 3.1 3.1 3.5 3.6 -2.5 2 12 512
France 2.4 2.4 2.6 2.8 2.8 2.9 2.6 2.3 2.6 2.9 2.8 2.7 2.9 0.2 8 28 232
Croatia 1.4 1.3 1.4 1.2 1.4 1.5 1.5 1.5 1.3 1.3 1.2 1.3 1.2 -0.2 16 196
Italy 0.7 0.8 0.9 0.9 1.0 0.9 0.9 0.9 1.0 1.1 1.2 1.3 1.3 0.4 15 9 224
Cyprus 1.5 1.7 3.8 4.3 2.1 2.9 2.2 1.4 1.6 1.2 1.1 0.8 0.7 -3.0 25 44
Latvia 0.7 0.9 1.1 1.3 1.5 1.4 0.8 0.6 0.6 0.7 0.7 0.7 0.8 -0.3 24 52
Lithuania 0.4 0.3 0.7 0.7 0.7 0.8 0.8 1.1 1.2 1.1 1.2 1.2 1.2 0.5 17 120
Luxembourg 3.6 3.5 3.4 3.5 3.7 4.1 3.2 2.8 2.7 3.0 3.1 3.1 3.3 -0.1 5 611
Hungary 1.2 1.5 1.6 1.6 1.5 1.3 1.4 1.2 2.2 2.1 2.0 1.7 1.8 0.2 9 733
Malta 3.7 3.8 5.2 4.8 4.7 4.9 3.9 3.2 3.3 3.1 3.2 2.8 2.9 -2.3 7 80
Netherlands 3.3 2.9 3.0 3.2 3.1 3.1 2.7 2.1 2.0 1.5 1.3 1.4 1.8 -1.2 10 4 544
Austria 0.7 0.7 0.7 0.8 0.9 0.8 0.7 0.7 0.7 1.1 1.3 1.1 1.1 0.4 18 1 570
Poland 0.7 0.7 0.7 0.7 0.8 1.0 0.9 0.7 0.7 0.8 0.7 1.1 1.4 0.7 12 1 863
Portugal 4.4 4.3 4.1 4.2 4.3 4.5 4.1 4.2 3.6 3.5 3.4 3.1 3.2 -0.9 6 1 904

Romania 1.0 0.8 0.8 0.8 0.9 1.1 0.9 0.6 0.6 0.5 0.5 0.6 0.6 -0.2 26 232
Slovenia 0.6 0.4 0.5 0.4 0.4 0.5 0.4 0.3 0.4 0.3 0.3 0.4 0.5 0.0 27 66
Slovakia 1.2 1.2 1.1 0.8 0.2 0.2 0.2 0.3 0.2 0.2 1.0 0.9 0.8 -0.3 23 186
Finland 1.4 1.3 1.5 1.7 1.4 1.5 1.4 1.3 1.2 1.1 1.3 1.5 1.5 0.0 11 1 345
Sweden 1.1 1.1 1.2 1.1 1.1 0.7 0.7 0.6 0.7 0.7 0.8 0.8 0.8 -0.4 22 1 516
United Kingdom 2.6 2.4 2.7 2.9 3.4 3.6 6.3 2.3 2.2 2.4 2.4 3.1 3.5 0.7 3 25 612
Iceland 1.5 1.6 2.2 2.5 1.8 2.3 1.5 1.1 1.2 1.0 1.2 1.2 1.0 -1.2 50
Norway 1.8 2.0 1.9 1.8 1.6 1.9 1.7 2.0 1.9 1.8 1.8 2.0 1.9 0.1 2 817

Annex A: Tables
285
3
3
286

Table 79: Implicit tax rate on consumption, %

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014
EU-27 19.5 19.5 19.5 19.5 19.5 19.7 19.2 18.7 19.4 19.8 19.8 19.9 20.1 0.6
EA-19 19.2 19.1 19.1 19.2 19.3 19.5 18.9 18.4 19.0 19.2 19.4 19.5 19.8 0.7
Annex A: Tables
Belgium 21.1 21.2 21.8 22.0 21.8 22.0 21.2 20.8 21.2 21.0 21.0 21.0 21.0 -0.8 12
Bulgaria 16.9 19.6 21.6 21.7 23.3 21.7 23.9 20.9 20.3 20.2 20.5 22.1 21.0 -0.6 13
Czech Republic 18.0 18.5 20.6 20.8 20.0 21.0 20.3 20.6 21.0 22.5 23.3 23.9 23.0 2.4 10
Denmark 33.7 33.2 33.2 33.7 33.7 34.5 32.5 31.7 31.8 31.6 31.7 31.4 31.3 -2.0 1
Germany 18.8 18.8 18.4 18.2 18.3 19.7 19.7 19.9 19.6 20.0 19.9 19.7 19.9 1.5 16
Estonia 20.1 20.0 20.8 21.1 22.8 23.7 21.0 25.6 24.7 25.2 25.5 24.3 25.4 4.6 7
Ireland 24.3 24.2 25.4 26.1 26.0 25.2 22.8 21.8 22.2 21.5 22.0 22.7 23.7 -1.7 9
Greece 17.2 16.5 16.1 16.0 16.6 16.9 16.0 15.0 16.9 17.6 17.7 17.9 18.2 2.0 20
Spain 14.6 15.1 15.5 15.9 15.8 15.2 13.1 11.0 13.7 13.2 13.4 14.9 15.2 -0.3 27
France 20.7 20.4 20.6 20.5 20.3 19.9 19.5 19.1 19.3 19.9 20.2 20.3 20.7 0.1 14
Croatia : : : : : : : : : : : : : : :
Italy 17.3 16.8 17.0 17.0 17.6 17.4 16.7 16.6 17.4 17.5 17.9 17.7 18.1 1.1 21
Cyprus 14.8 17.6 18.8 19.3 19.5 20.0 19.8 18.5 18.2 16.9 16.5 15.7 17.0 -1.7 26
Latvia 16.8 17.7 17.5 19.3 18.8 19.0 17.6 17.0 17.1 17.8 18.5 18.5 19.2 1.7 19
Lithuania 17.7 16.8 16.0 16.4 16.7 17.8 17.6 16.4 17.6 17.6 16.9 16.8 17.2 1.2 25
Luxembourg 22.7 23.4 25.3 26.1 25.5 27.0 26.9 27.1 27.3 28.1 28.6 29.4 29.9 4.6 3
Hungary 25.0 25.4 26.6 25.5 24.9 25.7 25.3 26.5 26.9 26.4 27.9 29.8 31.2 4.6 2
Malta 16.2 16.0 17.1 18.4 18.8 19.0 19.5 19.0 18.8 19.1 18.9 19.1 20.5 3.5 15
Netherlands 22.1 22.6 23.0 23.4 24.2 24.3 24.3 23.6 24.4 23.7 23.4 23.8 23.9 0.8 8
Austria 22.4 22.0 21.9 21.5 21.0 21.3 21.4 21.4 21.3 21.2 21.4 21.2 21.3 -0.6 11
Poland 18.3 18.8 19.1 20.2 20.9 21.8 21.4 19.0 20.1 20.3 19.0 19.0 19.2 0.1 18
Portugal 18.7 18.7 18.6 19.4 19.6 18.7 17.8 16.2 17.1 17.8 17.7 17.4 17.7 -0.9 24
Romania 16.2 17.7 16.4 18.0 17.8 17.7 17.7 16.9 18.1 20.2 20.6 20.3 19.9 3.4 17
Slovenia 23.7 23.8 23.6 23.4 23.9 24.1 24.4 23.4 23.4 23.3 23.4 25.1 25.7 2.1 6
Slovakia 19.0 20.2 20.6 21.4 19.4 19.6 18.1 16.9 17.1 18.0 16.5 17.4 18.0 -2.6 23
Finland 27.9 28.1 28.1 27.9 27.6 27.0 26.3 26.0 25.7 27.1 27.1 27.6 27.2 -0.8 4
Sweden 26.9 27.0 26.9 27.2 27.3 27.5 27.9 27.6 27.9 27.3 26.9 26.8 26.8 -0.1 5
United Kingdom 18.1 18.3 18.2 17.5 17.3 17.2 16.9 16.1 17.4 18.6 18.3 18.1 18.1 -0.1 22
Iceland 25.1 25.5 26.9 28.5 30.2 28.4 25.5 22.9 23.9 23.7 23.6 23.0 22.6 -4.3
Norway 29.0 27.6 27.8 28.3 29.4 29.9 28.3 27.7 28.1 28.1 28.1 27.9 27.8 0.0

EU and EA figures are GDP-weighted averages.

Table 80: Implicit tax rate on labour, %

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014
EU-28 35.6 35.9 35.5 35.5 35.6 35.7 36.0 35.4 35.4 35.8 36.1 36.5 36.4 0.9
EA-19 38.2 38.2 37.7 37.6 37.9 38.1 38.1 37.5 37.5 37.9 38.6 38.9 39.1 1.3
Belgium 43.2 43.0 43.7 43.4 42.5 42.6 42.6 42.4 43.1 43.4 43.3 43.6 43.5 -0.1 2
Bulgaria 33.3 35.5 35.6 33.2 29.6 30.4 27.4 25.7 23.4 23.8 23.5 23.3 23.7 -11.9 27
Czech Republic 41.3 41.8 41.5 41.2 41.0 41.7 39.9 37.5 38.4 39.0 38.6 39.1 39.9 -1.6 7
Denmark 37.4 36.7 36.1 35.8 35.7 35.6 35.6 33.8 33.6 33.6 34.1 34.0 33.3 -2.8 15
Germany 38.5 38.7 37.7 37.2 37.8 37.8 38.2 37.6 36.6 36.8 37.0 37.3 37.5 -0.2 10
Estonia 37.7 36.9 36.0 33.9 33.8 34.1 33.8 35.0 36.6 35.8 35.0 34.8 34.6 -1.3 13
Ireland 27.0 26.0 27.2 26.4 26.2 26.2 25.6 27.8 29.0 31.5 32.5 33.2 34.4 7.2 14
Greece 39.4 38.4 37.7 37.5 36.9 38.2 37.5 34.4 35.2 35.8 40.8 40.5 39.7 2.0 8
Spain 31.3 30.8 31.1 31.3 31.8 32.3 30.9 29.6 30.5 31.0 31.7 31.7 32.2 1.1 19
France 38.3 38.7 38.5 39.0 39.3 39.1 39.1 38.8 38.7 39.4 40.6 41.3 41.5 3.1 4
Croatia 29.4 29.1 29.9 29.4 30.1 30.7 30.9 31.2 30.9 29.9 30.0 30.0 31.0 1.1 23
Italy 43.2 42.9 42.7 42.2 41.6 43.5 43.7 43.7 43.9 43.4 44.0 44.1 43.9 1.1 1
Cyprus 22.3 22.8 22.7 24.1 23.3 22.3 22.3 23.2 23.7 23.6 23.8 22.8 26.0 3.3 25
Latvia 37.2 36.1 36.2 32.9 32.6 30.4 29.1 31.4 34.1 34.6 34.9 33.4 32.4 -3.8 17
Lithuania 37.7 36.7 35.9 34.8 33.5 33.1 32.5 32.2 31.2 31.3 31.6 31.7 32.2 -3.7 20
Luxembourg 27.1 27.9 28.1 28.8 28.6 29.1 29.8 30.0 30.3 30.9 31.3 32.2 32.3 4.2 18
Hungary 42.7 40.0 39.1 39.0 39.5 41.9 43.2 41.0 39.5 39.4 40.7 40.6 41.2 2.1 5
Malta 22.5 21.9 21.9 22.4 22.6 21.0 21.1 21.6 21.4 22.2 22.2 22.8 23.2 1.2 28
Netherlands 29.8 30.0 29.5 29.9 32.1 31.3 32.0 31.4 32.1 32.5 33.2 32.9 32.2 2.7 21
Austria 42.0 42.2 42.1 41.9 42.0 42.1 42.4 41.4 41.6 41.9 42.1 42.5 43.0 0.9 3
Poland 31.6 31.8 32.6 32.9 33.2 32.8 30.6 29.9 28.7 30.3 32.1 33.0 32.0 -0.6 22
Portugal 24.0 24.4 23.7 23.8 24.2 24.6 24.7 24.7 24.5 26.1 25.8 28.6 29.2 5.6 24

Romania 31.2 29.8 29.3 28.1 30.1 32.0 28.7 30.2 30.1 33.0 33.5 34.1 32.8 3.5 16
Slovenia 37.7 37.8 37.5 37.5 37.3 35.9 35.8 35.0 34.9 35.2 35.3 35.0 35.3 -2.2 12
Slovakia 36.7 36.2 35.6 33.9 31.7 32.2 34.0 32.7 33.4 32.7 33.4 35.7 35.7 0.1 11
Finland 42.9 41.8 40.7 40.6 40.2 39.9 40.4 39.6 38.3 38.9 39.5 39.7 40.5 -0.1 6
Sweden 43.7 43.5 43.5 43.5 42.8 41.3 41.1 39.4 39.2 39.1 38.9 38.8 38.6 -4.9 9
United Kingdom 24.2 24.8 25.3 26.1 25.9 25.8 26.2 24.9 25.7 26.0 25.2 25.2 25.3 -0.1 26
Iceland : : : : : : : : : : : : : :
Norway 37.5 37.7 37.8 37.1 36.6 35.9 35.4 35.5 36.1 36.2 36.2 36.2 36.2 -1.7

EU and EA figures are base-weighted averages.
Annex A: Tables
287
3
3
288

Table 81: Implicit tax rate on energy (1)

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014
EU-28 195.3 194.1 196.5 196.5 199.2 203.3 194.7 206.4 207.3 229.1 238.0 241.6 262.2 65.7
EA-19 186.7 189.8 189.8 190.3 193.1 194.3 191.3 206.8 204.6 228.4 235.5 240.3 257.9 68.2
Annex A: Tables
Belgium 101.0 103.2 113.8 122.3 121.5 130.8 121.7 127.7 126.1 145.8 143.1 131.2 144.6 30.8 21
Bulgaria 38.7 48.7 58.5 59.7 63.4 89.1 106.2 108.6 104.8 106.1 107.7 117.6 112.7 54.2 27
Czech Republic 71.5 71.5 80.8 95.9 102.8 113.2 130.9 129.7 133.3 148.6 141.3 130.6 132.0 51.2 24
Denmark 367.1 358.9 364.2 345.8 322.0 346.9 332.9 362.4 370.2 402.7 427.0 443.9 456.1 92.0 1
Germany 213.0 225.8 219.8 214.7 211.3 217.0 211.6 230.3 211.7 236.1 230.4 221.2 233.1 13.3 12
Estonia 44.4 48.6 61.7 75.0 84.4 94.0 104.5 128.8 130.3 139.6 150.4 146.6 164.7 103.1 17
Ireland 148.3 151.7 175.2 175.6 168.8 169.4 169.2 190.8 209.8 247.2 246.9 251.8 259.8 84.6 6
Greece 110.7 112.6 116.2 116.7 115.8 124.9 126.1 135.6 220.5 227.1 276.3 334.5 335.6 219.3 3
Spain 141.9 141.4 140.5 140.1 147.4 148.7 152.7 160.5 161.9 159.3 159.9 200.0 203.2 62.7 14
France 174.9 171.5 177.0 177.2 182.5 184.5 181.0 188.3 192.4 216.3 215.6 223.1 244.5 67.5 8
Croatia 118.8 115.9 114.5 113.8 119.4 122.1 115.5 120.7 135.9 117.4 115.4 136.0 160.8 46.3 19
Italy 249.7 249.3 244.2 250.8 259.4 253.0 240.4 274.5 275.5 325.1 376.0 376.7 420.5 176.3 2
Cyprus 63.9 124.4 144.2 154.7 155.7 155.4 154.7 157.8 182.8 200.2 205.2 236.0 256.0 111.9 7
Latvia 48.1 51.9 61.0 72.4 76.2 83.1 92.2 94.0 87.1 101.0 105.5 112.8 127.5 66.4 25
Lithuania 74.2 78.0 75.6 79.2 80.6 89.1 98.2 111.6 103.4 105.3 106.5 113.5 120.2 44.5 26
Luxembourg 171.3 174.4 184.1 192.3 194.0 204.4 209.7 210.5 205.1 221.3 231.8 224.9 224.9 40.8 13
Hungary 86.5 83.1 89.7 103.9 105.1 119.9 123.2 114.2 133.6 133.6 136.7 130.5 134.0 44.3 23
Malta 168.5 142.2 127.4 162.7 175.4 250.8 174.8 194.3 184.3 216.3 214.1 204.7 235.3 107.9 11
Netherlands 156.6 161.1 172.2 188.6 203.5 196.0 211.4 225.6 217.8 232.7 225.8 244.1 267.5 95.3 5
Austria 150.2 150.7 160.3 156.5 152.4 161.8 165.4 169.6 163.6 184.8 186.3 183.1 188.0 27.7 15
Poland 76.6 71.7 77.6 94.4 99.5 117.4 127.5 106.6 115.5 123.3 127.8 130.7 141.8 64.2 22
Portugal 155.6 165.9 165.8 166.2 171.4 178.0 176.0 177.7 176.3 176.2 176.9 180.0 182.0 16.2 16
Romania 36.2 43.5 52.6 59.3 66.9 87.3 79.2 85.5 98.9 98.7 99.7 116.6 149.1 96.6 20
Slovenia 137.4 133.6 138.4 138.5 142.0 160.7 162.9 217.7 214.9 209.0 229.6 229.6 243.6 105.2 9
Slovakia 42.2 56.6 68.9 71.0 77.9 89.8 100.7 100.9 93.3 103.4 104.6 103.0 111.2 42.3 28
Finland 112.2 111.6 113.2 116.2 112.8 111.8 125.3 130.4 122.8 157.1 159.2 161.1 162.0 48.8 18
Sweden 190.4 201.9 206.8 211.2 217.9 219.6 221.8 211.1 226.5 242.5 254.7 261.7 242.6 35.8 10
United Kingdom 246.4 226.6 237.8 236.2 242.0 256.2 224.3 225.9 236.6 255.9 270.5 267.0 311.7 74.0 4
(1) Energy taxes in Euro per tonne of oil equivalent (EUR/toe).

(2) Absolute difference, in Euro per tonne of oil equivalent (EUR/toe).

Table 82: Implicit tax rate on energy, deflated (1)

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014
EU-28 214.0 213.3 210.9 206.9 205.0 204.3 195.8 212.9 207.3 223.5 225.0 227.3 243.0 32.1
EA-19 214.0 212.9 209.0 205.6 204.2 201.0 192.8 210.0 204.6 223.2 225.8 227.9 243.4 34.4
Belgium 119.7 120.4 129.6 135.7 130.7 136.7 123.4 129.9 126.1 141.5 136.2 123.5 135.3 5.7 23
Bulgaria 52.3 65.4 76.2 72.8 75.7 97.7 109.6 111.2 104.8 101.5 99.5 111.5 106.9 30.7 27
Czech Republic 101.2 104.6 114.8 125.8 126.0 132.1 131.0 136.3 133.3 142.1 135.3 128.1 136.5 21.7 22
Denmark 423.5 409.2 410.8 384.3 350.4 370.6 345.8 371.4 370.2 393.5 407.2 420.9 428.9 18.1 1
Germany 235.9 245.6 236.7 227.7 221.7 224.1 214.9 234.8 211.7 231.4 222.3 210.8 220.1 -16.6 12
Estonia 62.9 67.5 82.2 95.8 101.7 105.1 107.8 133.2 130.3 132.0 137.6 130.2 145.0 62.8 19
Ireland 155.8 153.3 174.0 171.9 161.3 157.2 154.6 186.5 209.8 242.9 241.1 242.1 245.5 71.5 6
Greece 141.0 139.9 139.8 136.3 131.0 136.4 132.0 140.5 220.5 222.1 269.0 332.5 342.8 203.0 3
Spain 175.8 169.7 162.7 157.0 159.4 155.6 154.3 163.6 161.9 155.5 152.4 188.9 191.4 28.7 14
France 197.8 190.7 192.6 189.3 190.9 189.0 180.4 190.4 192.4 212.4 208.7 214.2 234.8 42.1 8
Croatia 153.5 149.7 143.4 136.1 136.8 136.1 120.1 123.5 135.9 117.0 112.7 131.3 157.0 13.6 17
Italy 293.8 285.0 272.7 274.2 276.4 263.6 243.0 278.5 275.5 315.9 355.7 352.2 392.1 119.4 2
Cyprus 78.3 149.3 169.7 174.6 170.6 166.7 158.6 161.6 182.8 194.1 193.2 222.4 244.5 74.8 7
Latvia 63.7 72.1 82.2 93.0 89.2 87.5 85.9 91.3 87.1 94.9 94.7 101.6 114.1 31.9 25
Lithuania 97.1 103.5 100.5 102.8 100.0 104.4 103.7 113.0 103.4 101.1 99.2 104.7 110.8 10.2 26
Luxembourg 199.8 199.8 206.4 209.5 206.1 212.4 213.2 212.7 205.1 215.8 222.2 212.9 211.6 5.2 13
Hungary 109.1 104.9 106.5 117.5 122.6 124.6 121.4 120.5 133.6 130.6 130.3 125.0 132.0 25.5 24
Malta 193.1 168.0 146.5 182.6 191.7 270.8 182.0 198.4 184.3 211.1 203.9 192.9 221.7 75.2 11
Netherlands 176.5 178.1 187.5 202.4 212.6 200.2 211.4 227.9 217.8 227.9 218.0 230.4 249.2 61.7 5
Austria 173.8 171.8 179.5 170.9 163.1 168.9 169.0 172.5 163.6 179.1 176.4 169.8 170.9 -8.6 16
Poland 90.0 95.6 103.0 108.8 109.3 122.4 118.8 119.2 115.5 121.2 123.4 126.1 136.6 33.6 21
Portugal 188.2 193.6 189.1 182.6 181.9 182.7 175.7 180.9 176.3 173.3 170.9 172.5 173.3 -15.8 15

Romania 50.6 63.0 72.8 68.7 72.0 85.6 77.6 92.3 98.9 95.4 97.0 109.5 139.2 66.4 20
Slovenia 165.3 158.0 162.6 159.5 159.8 173.6 166.7 220.8 214.9 205.4 222.6 220.9 234.3 71.7 9
Slovakia 79.8 97.5 106.8 103.3 104.3 106.3 105.6 101.9 93.3 99.6 97.4 94.6 102.2 -4.6 28
Finland 126.6 124.6 126.1 128.1 122.7 119.3 129.5 132.3 122.8 152.2 150.0 148.3 146.9 20.8 18
Sweden 208.0 216.2 219.7 225.7 229.4 227.9 231.9 238.5 226.5 225.8 227.5 230.7 223.2 3.5 10
United Kingdom 224.3 223.3 225.0 220.1 218.8 226.8 221.8 245.4 236.6 249.6 242.0 244.7 266.6 41.7 4
(1) Energy taxes in Euro per tonne of oil equivalent (EUR/toe), base year 2010.
(2) Absolute difference, in Euro per tonne of oil equivalent (EUR/toe).
Annex A: Tables
289
3
3
290

Table 83: Total payable tax credits as % of GDP
Difference (1) Revenue (2)

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014
EU-28 : : : : : : : : : : : : : : :
EA-19 : : : : : : : : : : : : : : :
Annex A: Tables
Belgium 0.1 0.0 0.1 0.1 0.1 0.1 0.1 0.3 0.3 0.4 0.5 0.4 0.2 0.1 825
Czech Republic 0.0 0.0 0.0 0.0 0.1 0.1 0.1 0.2 0.2 0.2 0.2 0.2 0.2 0.2 309
Denmark 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.3 0.3 0.3 0.3 0.3 0.3 737
Germany n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Estonia 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0
Ireland 0.6 0.6 0.6 0.7 0.6 0.4 0.5 0.6 0.6 0.6 0.7 0.5 0.4 -0.2 667
Spain 0.0 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.0 582
France 0.2 0.2 0.2 0.2 0.3 0.5 0.6 1.0 0.9 0.7 0.7 0.6 1.0 0.8 20 969
Italy 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.3 0.2 0.8 0.8 12 611
Latvia 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0
Luxembourg : : : : : : : : : : : : : : :
Austria 0.2 0.2 0.2 0.3 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.0 560
Poland 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0
Romania 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.5 0.0 0.0 0.0 0.0 0.0 0
Slovakia : : 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.3 -0.1 263
United Kingdom 0.0 0.0 0.0 0.0 0.0 0.0 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 2 322
Iceland : : : : : : : : : : : : : : :
Norway 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.1 0.1 0.1 198

Source: Eurostat (online data codes: gov_10a_tax_ag)

Table 84: Transfer component of payable tax credits as % of GDP
Difference (1) Revenue (2)

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
2004 to 2014 2014
EU-28 : : : : : : : : : : : : : : :
EA-19 : : : : : : : : : : : : : : :
Belgium 0.1 0.0 0.0 0.0 0.0 0.1 0.1 0.2 0.1 0.1 0.1 0.1 0.1 0.1 273
Czech Republic 0.0 0.0 0.0 0.0 0.1 0.1 0.1 0.2 0.2 0.2 0.2 0.2 0.2 0.2 305
Denmark 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 37
Germany n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Estonia 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0
Ireland : : : : : : : : : : : : : : :
Spain 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 : : :
France : : : : : : : : : : : : : : :
Italy : : : : : : : : : : : : : : :
Latvia 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0
Luxembourg : : : : : : : : : : : : : : :
Austria 0.0 0.0 0.0 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 245
Poland 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0

Romania 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0
Slovakia : : 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.3 -0.1 264
United Kingdom 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.1 0.1 1 155
Iceland : : : : : : : : : : : : : : :
Norway 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 145

Source: Eurostat (online data codes: gov_10a_tax_ag)
Annex A: Tables
291
3
3
292

Table 85: Effective average corporate tax rates, non-financial sector, %

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
2004 to 2014 2014
EU-28 23.0 22.7 22.1 21.3 21.6 21.0 20.8 20.8 21.2 21.1 21.1 -1.9
EA-19 24.5 24.1 23.4 22.5 22.9 22.2 21.9 22.1 22.8 22.8 22.9 -1.6
Annex A: Tables
Belgium 29.5 25.7 25.4 24.9 24.7 25.3 25.9 26.3 26.5 26.7 27.8 -1.7 5
Bulgaria 13.2 13.2 8.8 8.9 8.8 8.8 9.0 9.0 9.0 9.0 9.0 -4.2 28
Czech Republic 22.7 21.0 21.0 18.4 17.5 16.7 16.7 16.7 16.7 16.7 16.7 -6.0 19
Denmark 25.1 25.1 22.5 22.6 22.6 22.6 22.6 22.0 22.0 22.2 21.3 -3.8 13
Germany 35.8 35.5 35.5 28.2 28.0 28.0 28.2 28.2 28.2 28.2 28.2 -7.6 4
Estonia 18.8 18.1 17.3 16.5 16.5 16.5 16.5 16.5 16.5 16.5 15.7 -3.1 21
Ireland 14.3 14.4 14.4 14.4 14.4 14.4 14.4 14.4 14.4 14.4 14.1 -0.2 26
Greece 27.8 25.2 21.7 21.8 30.5 21.0 17.5 17.5 24.1 24.1 27.1 -0.7 6
Spain 36.5 36.5 34.5 32.8 32.8 32.8 31.9 32.4 33.7 32.6 32.9 -3.6 2
France 34.8 34.4 34.6 34.6 34.7 32.8 32.8 34.3 34.7 38.3 38.3 3.5 1
Croatia 16.5 16.5 16.5 16.5 16.5 16.5 16.5 16.5 16.5 16.5 16.5 0.0 20
Italy 31.8 31.8 31.8 27.3 27.5 27.5 24.9 25.1 25.1 24.2 23.8 -8.0 9
Cyprus 10.6 10.6 10.6 10.6 10.6 11.6 11.6 11.9 15.2 15.2 15.2 4.6 23
Latvia 14.3 14.3 14.3 13.8 13.8 11.8 12.2 12.2 12.1 14.3 14.3 0.0 25
Lithuania 12.7 16.0 15.2 12.7 16.8 12.7 12.7 12.7 13.6 13.6 13.6 0.9 27
Luxembourg 26.5 25.9 25.9 25.9 25.0 25.0 24.9 24.9 25.5 25.5 25.5 -1.0 8
Hungary 16.6 16.3 19.5 19.5 19.5 19.1 19.3 19.3 19.3 19.3 19.3 2.7 16
Malta 32.2 32.2 32.2 32.2 32.2 32.2 32.2 32.2 32.2 32.2 32.2 0.0 3
Netherlands 28.4 26.7 23.1 23.1 22.2 22.2 21.8 22.6 21.6 22.6 22.5 -5.9 11
Austria 23.0 23.0 23.0 23.0 22.7 22.7 23.0 23.0 23.0 23.0 23.0 0.0 10
Poland 17.1 17.1 17.4 17.4 17.5 17.5 17.5 17.5 17.5 17.5 17.5 0.4 18
Portugal 24.6 24.6 23.7 23.7 23.7 26.2 26.2 28.4 28.4 28.4 26.6 2.0 7
Romania 14.7 14.7 14.8 14.8 14.8 14.8 14.8 14.8 14.8 14.8 14.8 0.1 24
Slovenia 22.1 22.3 20.9 20.0 19.1 18.2 18.2 16.4 15.5 15.5 15.5 -6.6 22
Slovakia 16.8 16.8 16.8 16.8 16.8 16.8 16.8 16.8 20.3 19.4 19.6 2.8 14
Finland 24.5 24.5 24.5 24.5 23.6 23.8 24.7 23.3 22.3 18.4 18.6 -5.9 17
Sweden 24.6 24.6 24.6 24.6 23.2 23.2 23.2 23.2 19.4 19.4 19.4 -5.2 15
United Kingdom 29.3 29.2 29.3 28.0 28.3 28.4 26.9 25.2 24.3 22.4 21.5 -7.8 12

EU-28, EA-18 figures are simple averages.
Source: ZEW (2016)

4 Annex B:
Methodological
and explanatory notes
4 Annex B: Methodological and explanatory notes
The Taxation trends survey assesses the tax system from Tax List), their level of detail varies. Information on the
anumber of angles. The examination of the tax structures level of disaggregation used for the computation of
by tax type and by level of government illustrates the the indicators for each Member State can be found on
relative importance of the different tax instruments used the web pages of the DirectorateGeneral for Taxation
in raising revenues and the distribution of autonomous and Customs Union as well as on Eurostats Statistics
financial resources among the constituent elements Explained page. While the former presents data as it
of the state apparatus, respectively. The breakdown was used in the calculations of the report, the latter is
into taxes on consumption, labour and capital allows continuously updated along with updated National
an assessment of the manner in which the tax burden Accounts transmissions.
is distributed among the different factors. In addition,
environmental taxes and property taxes are specifically
examined, as they are subject to increased attention/ Data coverage
scrutiny/special focus. The implicit tax rates measure in
turn the actual or effective average tax burden levied on This publication presents time series of tax revenue
different types of economic income or activities. (including taxes levied on behalf of the institutions of
the European Union) and tax rates for the twentyeight
This methodological note explains the methods of, and Member States, Norway and Iceland. The seven EU
the reasoning behind, the calculation of the various outermost regions - Martinique, Guadeloupe, French
ratios presented in the survey; approaching them in Guiana and Runion, SaintBarthlemy, SaintMartin,
the order in which they appear in each country table in Madeira, the Azores and the Canary Islands are covered
Part 2 and in the tables in the Annex Aof the report. in the tables and maps presenting tax revenue data.
Given that Parts Aand B(Tax structure by tax type and However, they are not covered in the tables presenting
Tax structure by level of government) follow ESA 2010 tax rates.
classifications (1), asimple description of the aggregates
and the data sources is provided. Parts Cto E(Tax Data coverage and reliability have generally improved
structure by economic function, Environmental and over time. The coverage of the implicit tax rate on
Property Taxes) and Part F(Implicit tax rates) present capital is, however, patchy as the computation is quite
statistics developed by the European Commission demanding in terms of the required level of detail in
DirectorateGeneral for Taxation and Customs Union national accounts data. For this and other reasons, the
specifically for this publication, so the reasoning will calculation of the ITR on capital has been temporarily
be delved into in greater detail, with attention given suspended, but work is in progress to update the
to both their theoretical and practical limitations. This indicator in the near future.
note concludes with an indepth discussion of the
approaches used in calculating the split of personal
income tax according to its sources, aprocess critical to
the creation of meaningful statistics for Parts Cand F.
Ranking
In all the tables of Annex A, aranking is given whereby
the Member State with the highest ratio is listed with
Data sources number 1, the second with number 2 and so on. The
ranking refers to the order of the Member States for each
The primary cutoff date for most of the data in this specific ratio and only includes those Member States for
report was 12 February 2016. This concerns the National which 2014 data are available in the respective table. The
Accounts data and the more disaggregated tax data rankings are also shown in the country tables in Part 2 of
submitted to Eurostat (the National Tax List or NTL) which the report. No ranking is given if more than 10% of data
were used for the classification of revenue according points are missing.
to economic functions and to determine the level of
environmental and property taxes. Some updated data
were used in the tables relating to tax revenues by level
of government (1 June 2016). In very few cases, estimates
Averages
at the detailed level have been used if statistics were This report computes weighted averages for two groups
not available; in those cases, the estimates were of countries: the EU as awhole (EU-28) and the euro area
either supplied by Member States administrations or (EA-19). Occasionally, averages for other groupings (the
computed using proxies. former EU-15, the NMS-, etc.) may be used for illustrative
purposes. The average computed for the taxes received
Although all Member States authorities have provided by the State Government refers to the Lnder in AT
disaggregated data on their tax revenue (the National and DE, the gewesten en gemeenschappen / rgions et
communauts in BE and comunidades autnomas in
ES. The EU aggregates for state government and social
(1) European Commission (2013) security funds are calculated over all Member States.
Annex B: Methodological and explanatory notes 4
Totals, shares and amounts on past experience and future expectations or by
recording acapital transfer for the same adjustment
assessed but unlikely to be (ESA2010 code D.995) to the relevant sectors.
collected D.995 should be taken into account when analysing
the data for the concerned countries, especially in
For some countries the sum of the taxes in percentage
crosscountry comparison as the components of tax
of GDP in each of the Parts Aand Cof the country
revenue are overstated when compared to countries
chapters data table and in the corresponding Annex
using atimeadjusted cash method or amethod based
Atables adds up to more than the total equivalently
on assessments and declarations but with acoefficient
the sum of taxes in percentage of total taxation adds
representing taxes unlikely to be collected directly on
up to more than 100% for those countries. This is the
each tax revenue item. Where it occurs, the proportional
case whenever the table contains the item Capital
bias is on average equal to (1+ D995 expressed as
transfers (representing taxes assessed but unlikely
apercentage of total taxation).
to be collected) (ESA code D.995). For the countries
that (partially) use the assessment method of accrual Sums by economic function do not add up for Belgium
recording (see below), acapital transfer can be recorded and Portugal due to the noninclusion of taxes other
from general government to other sectors of the than own resources paid to EU institutions.
economy. This represents taxes and social contributions
assessed but unlikely to be collected (D.995), which have
to be deducted from tax revenue in order to produce
consistent data with countries that use the timeadjusted
Payable Tax Credits
cash method or that combine amethod based on A further issue concerning the measurement of tax
assessments and declarations with coefficients. revenues relates to the treatment of payable tax credits.
Payable tax credits are credited against atax liability, and
Table 27 of Annex Alists the countries for which this is
only need to be paid out to beneficiaries if they exceed
the case (and the magnitude of this item as ashare of
the tax liability. Apayable tax credit can be conceptually
GDP). Less than 100 % may also be reported for countries
split into two components: one component (the tax
reporting taxes on labour in the sector EU institutions
expenditure component) is used to decrease the tax
(Belgium and Portugal).
liability, and the other (the transfer component) is the
According to ESA, taxes and social contributions should remainder left over if the total tax credit amount exceeds
be recorded on an accrual basis. Two methods can be the tax liability, and is paid directly to arecipient as
used: abenefit payment.
a) timeadjusted cash the cash is attributed to when A dedicated section on this subject can be found at the
the activity took place to generate the tax liability or end of Part 1. The effects on tax indicators of the two
when the amount of taxes was determined in the case methods of treating payable tax credits the gross
of some income taxes. This adjustment may be based approach and the split approach - are estimated in
on the average time difference between the activity and this section. It should be stressed that the data used in
cash receipt; this section come from several sources (Eurostat, OECD,
national finance ministries), and therefore may not be
b) amethod based on declarations and assessments. In fully harmonized. Moreover, full breakdown of these tax
this case, an adjustment needs to be made for amounts credits and their components by economic function is
assessed or declared but unlikely to be collected. These not yet available. The figures presented should therefore
amounts have to be eliminated from government be treated as provisional indicative estimates.
revenue, either by using ataxspecific coefficient based
Part A: Tax structure by tax type

(D.51C3), taxes on winnings from lottery or gambling
Definitions (D.51D) and other taxes on income n.e.c. (D.51E); taxes
Total taxes (including compulsory actual social on capital defined as other current taxes (D.59) and
contributions) are defined in this report as: taxes on capital taxes (D.91).
production and imports (D.2), current taxes on income
Actual compulsory social contributions are paid by
and wealth (D.5), capital taxes (D.91), compulsory actual
employers and employees on the basis of awork
social contributions (D.611C + D.613C). Indirect taxes,
contract, or by self- and nonemployed persons. They
direct taxes and social contributions add up to the total
can be split into three subcategories:
of taxes and compulsory actual social contributions
received by the general government and the institutions compulsory employers actual social contributions
of the European Union. (D.611C);
Taxes (excluding social contributions) are defined as total compulsory employees social contributions (D.613CE);
taxes (including compulsory actual social contributions)
minus actual compulsory social contributions. compulsory social contributions by self- and
nonemployed persons (D.613CS and D.613CN).
Indirect taxes are defined in this report as taxes linked
to production and imports (code D.2 in the ESA2010
system), i.e. as compulsory levies on producer units in
respect of the production or importation of goods and
Different indicators of tax
services or the use of factors of production. They include burden
VAT, import duties, excise duties and other specific taxes
on services (transport, insurance etc.) and on financial Some indicators of tax burden take into account all
and capital transactions. They also include taxes on actual social contributions (for example, ESA2010
production (D.29) defined as taxes that enterprises code D.611), which include both compulsory and
incur as aresult of engaging in production, such as voluntary contributions. Voluntary contributions vary
professional licences, taxes on land and building and in their purpose (e.g. the purchase of extra years for
payroll taxes. pensions and the wish to complete agap in the social
contributions due to years worked abroad) and may
Indirect taxes are defined as the sum of the following vary in the degree to which they are voluntary in areal
ESA2010 tax categories: economic sense. In addition, employers imputed social
contributions (D.612), which relate to unfunded social
VAT: value added type taxes (D.211). security schemes, are excluded from the indicators
Taxes and duties on imports excluding VAT (D.212). in this report. Two other items households social
Taxes on products, except VAT and import duties contribution supplements (D.614) and social insurance
(D214). scheme service charges (D.61SC) are also excluded.
Other taxes on production (D.29). Households social contribution supplements (D.614)
and social insurance scheme service charges (D.61SC)
Direct taxes are defined as current taxes on income
represent respectively the property income attributable
and wealth (D.5) plus capital taxes including taxes such
to social insurance policy holders, which is reinvested
as inheritance or gift taxes (D.91). Income tax (D.51) is
in the scheme and the output (administrative cost)
asubcategory, which includes personal income tax (PIT)
of operating the social insurance scheme. In both
and corporate income tax (CIT) as well as capital gains
cases, there are counterpart entries in the national
taxes.
accounts. These items are only nonzero when there
Direct taxes are defined as the sum ofthe following ESA are definedbenefit or definedcontribution social
categories: insurance schemes (funded schemes) classified in
general government. Anoticeable but small impact of
personal income tax: taxes on individual or households these items is only present for Belgium and Sweden.
income including holding gains (D.51A + D.51C1);
The definition employed in this report thus corresponds
corporate income tax: taxes on the income or profits to Indicator2 of the four indicators of general
of corporations including holding gains (D.51B + government and European Union levies issued by
D.51C2); Eurostat (see Box A.1).
other income and capital taxes: other taxes on income
corresponding to other taxes on holding gains
GraphA.1: Sensitivity analysis: role of imputed social contributions and voluntary actual social contributions 2014,
(%of GDP)
50
45
40
35
30
25
20
EU-28
EU-27
EA-19
EA-18
DK
FR
BE
FI
IT
AT
SE
HU
LU
DE
NL
HR
SI
EL
CY
PT
CZ
MT
ES
UK
EE
PL
SK
IE
LV
BG
LT
RO
IS
NO
Tax-to-GDP Indicator 2 Tax-to-GDP Indicator 4
In practice, imputed social contributions relate to of the ratios over time remain relatively stable. The
governments, which do not pay actual contributions inclusion of imputed social contributions does however
for their employees but nevertheless guarantee them result in adifferent ranking of Member States by the size
apension upon retirement; imputed social contributions of their tax burden.
represent the contributions the government should
pay to apension fund in order to provide apension For the purposes of this report, voluntary actual social
of an equivalent amount to its employees. Imputed contributions are assumed to be zero, whenever they
social contributions are not therefore based on actual cannot be distinguished from compulsory contributions.
transactions. Including imputed social contributions in
It should also be noted that in some countries nontax
the definition of compulsory levies would allow greater
compulsory payments may be made to private
comparability over time and across countries, given
funds or schemes outside general government and
that some governments make actual contributions
that these are not included in the indicators of tax
for their employees while others simply pay social
burden. However, it should be noted that compulsory,
benefits to their employees as their entitlement arises.
unrequited (somethingfornothing) payments can only
Ultimately it is found that, while including imputed
be received by general government (or EU institutions in
social contributions (along with households social
some cases), necessitating arerouting through general
contribution supplements and social insurance scheme
government in certain cases, which fulfils the national
service charges) in the definition of total taxes would
accounts purpose of bringing out the economic
result in anonnegligible level shift, yielding an increase
substance of economic transactions.
of the tax ratio for the EU-28 average of around 1.24
percentage points (seeGraph A.1), the development
Box A.1: Indicators on general government and European Unionlevies
In 2001, the Eurostat National Accounts Working Group defined four taxation indicators for general government and
European Union levies, progressing from a narrower to a broader definition:
Taxes on production and imports (D.2)
+ Current taxes on income, wealth, etc (D.5)
+ Capital taxes (D.91)
[- Capital transfers from general government to relevant sectors representing taxes and social contributions
assessed but unlikely to be collected (D.995)]
+ Compulsory actual social contributions (D.611C+D613C) payable to the social security funds sub-sector (S.1314)
= INDICATOR 1 (Total taxes and compulsory social security contributions)
+ Compulsory actual social contributions (D.611C+D613C) payable to the central government (S.1311), state
government (S.1312), and local government (S.1313) sub-sectors as employers
= INDICATOR 2 (Total taxes and compulsory actual social contributions payable to general government, including
those for government as an employer)
+ Imputed social contributions (D.612) payable to general government as an employer
+ Households social contribution supplements (D.614)
- Social insurance scheme service charges (D.61SC)
= INDICATOR 3 (Total taxes and compulsory social contributions payable to general government, including those
for government as an employer)
+ Voluntary actual social contributions payable to the general government sector (S.13) (D.611V+D.613V)
= INDICATOR 4 (Total taxes and social contributions payable to general government, including voluntary
contributions)
Source: Eurostat
Part B: Tax structure by level of government
is part of central government, which partly explains the
Definitions comparatively low share of the social security funds
Total taxes received by the general government and the subsector.
institutions of the EU (institutional sector S.13_S.212 in
The data vintage for the figures by level of government
ESA2010) are broken down as taxes received by:
is slightly later than that for the other series in this report
central government (S.1311); (1 June 2016, as opposed to 12 February 2016).
state (region) government for federal states (S.1312),
only applicable for Belgium, Germany, Spain and
Austria; Country specific information
local government (S.1313);
social security funds (S.1314), not applicable for In Hungary, since 2008, total personal income tax
Ireland, Malta, the United Kingdom and Norway (D.51A+D.51C1) for the local government (S.1313) is
(please see below); accounted for by the general government (S.1311) and
EU institutions (S.212). after transferred under D.7 to S.1313. This method of
recording results in alower estimate of local government
The amount of first and second own resources recorded tax revenue since 2008 compared with those for the
in the accounts of the EU institutions for aparticular period up to 2007.
country is influenced by its geographic location and its
infrastructure (e.g. large ports). This affects the overall For Belgium, two alternative allocations of tax revenue
tax burden, the level of indirect taxation and the level of by subsector are shown: ultimately received tax
taxes on consumption. In addition, Belgium and Portugal revenues and tax revenues as transmitted under
report some revenues for PIT and social contributions for ESA2010 rules to Eurostat. For the purpose of compiling
the EU institutions (excluded from taxes by economic the EU and euro area aggregates, the National Accounts
function). definition is used. For Belgium use is made of additional
data (Belgostat / BNB: current transfer of fiscal receipts -
It should be understood that data on tax revenues withheld to fund other subsectors (see https://stat.nbb.
collected should be used with some caution in be/) in order to provide ultimately received taxes by
the context of analysing the issue of government subsectors of general government.
centralisation or decentralisation. In particular, the
breakdown by level of government may be different In Estonia the figure for local government includes
depending on whether one looks at tax receipts data or only land tax and other local taxes. However, local
government expenditure data. governments receive 70% of personal income tax
receipts (in addition to the 1.1% share of revenues) as
The organisation of the tax system may also have an atransfer from central government. Personal income
effect on this breakdown: for example in Estonia the tax is classified under central government as local
institutional structure dealing with pension contributions governments do not set the rate.
Part C: Tax structure by type of tax base

The detailed revenue data and the economic function
Data sources code allocation for each country and each tax are
The calculation of Part Cratios is done on the basis available on the Economic Analysis website of the
of specific assumptions and more detailed revenue DirectorateGeneral for Taxation and Customs Union.
data than the one published by Eurostat. Eurostat
In addition to the supplementary data, some specific
supplements its database supplemented by asocalled
splits/allocations have been assumed:
National Tax List supplied by Member States to
Eurostat. The allocation of taxes to ataxbase category A split of the personal income tax to four subgroups
(consumption, labour, capital), also called the economic is used.
function code, is applied to each tax contained in the
National Tax List.
Compulsory social contributions of the nonemployed Poland, Finland, Sweden, Slovenia and United Kingdom)
(considered as part of labour) and the selfemployed or income class data based on the data set of individual
(considered as part of capital), if not provided taxpayers (Cyprus, Greece, Spain, Italy, Lithuania,
separately as D.613CS and D.613CN, are split using Bulgaria) or tax receipts from withholding and income
estimated shares. tax statistics with certain corrections (Czech Republic,
Estonia, Hungary, Austria, Portugal, Romania) (4).
For some countries the split is either directly available
in the National Tax List or provided by Member States Several Member States were not able to provide full
authorities, or computed by using the share paid by non- timeseries coverage for all calendar years. In these
and selfemployed as reported by the Member States as cases atrend has been assumed using simple linear
part of the social protection data in the Eurostat public interpolations or the fractions were assumed to remain
database, the socalled ESSPROS module of Eurostat (2). constant, i.e. the 2014 split was considered equal to that
Where no statistics were available, the share paid by the of 2013. Tables F.1 to F.4 give all the details of the PITsplit
nonemployed was assumed to be negligible. provided by each Member State. In some cases the
number of estimates for the PIT split still falls short of the
ideal, which to alimited extent affects the accuracy of the
Methodology and breakdown of distribution of taxes by type of tax base and, therefore, of
the implicit tax rates (ITRs). Additional details are given in
taxes by type of tax base alater section of this methodological note.
Taxes on consumption, labour and capital add up to the Although, as arule, taxes are classified under one single
total of taxes received by general government (3). The category of tax base, in some specific cases abreakdown
separation of taxes by type of tax base inevitably leads of revenue has been carried out also for taxes other
to simplifications and somewhat hybrid categories. than the PIT. For example, local business taxes often
Anumber of borderline cases and approximations had relate to one or more sources of economic income and
to be taken into account to arrive at afinal classification are allocated over the different categories of tax base
of taxes. Tax data are not always recorded in sufficient where possible. In those cases, examples of which are
detail to identify individual taxes and allocate them to mentioned below, estimates from Member States have
the corresponding tax base categories. In addition, some been used to distribute their revenue across the different
specific national features required aspecial treatment. groups of tax base.
The degree of decomposition provided by national
statistical offices makes it sometimes difficult to identify The revenue from the French tax on types of
subcategories. General guidelines for the allocation accommodation (socalled Taxe dhabitation), for
of the taxes are given in the following Boxes C.1 to C.5. example, has been distributed among the categories
However, exceptions are made if necessary to reflect consumption and (stocks of ) capital, using estimates
the true nature of atax. Borderline cases, which mainly from the national administration. Note that the most
regard the split between taxes on stocks of capital and appropriate economic function for this tax is currently
on consumption, are discussed with Member States. being investigated by the French National Statistical
Office, INSEE.
A key methodological problem for classifying tax by type
of tax base is that some taxes relate to multiple sources The revenue from the Italian Regional tax on
of income. This holds most notably for the personal Productive Activities (IRAP), for example, has been
income tax. Therefore, amethod was developed to distributed among the categories labour and
break down personal income tax revenue, in most capital, using data communicated by the Ministry of
cases using unpublished data supplied by the national Finance. The tax is charged on Public Administrations
tax administrations. Abreakdown of the personal (state, regions, municipalities, etc.), corporations,
income tax according to four sources of taxable income partnerships, selfemployment and noncommercial
(labour, capital, selfemployment income, and social bodies. The tax base is the difference between items
transfers and pensions) is carried out by Member States classified in the production value and items classified
authorities according to acountry specific methodology in the production cost, as defined in the Civil Code. For
(the socalled PIT split). Member States use data sets the Public Administrations, the tax base is equal to the
of individual taxpayers (Belgium, Denmark, Germany, total employees compensation and, therefore, fully
France, Ireland, Luxembourg, Latvia, Malta, Netherlands, attributed to the employed labour component. The
part paid by the private bodies is divided between
labour and capital by estimating the labour cost
(2) http://epp.eurostat.ec.europa.eu/portal/page/portal/social_ from data provided by withholding agents in the tax
protection/introduction.
(3) Sums by main economic function may however not add up due to:
(a) the noninclusion of tawes other than own resources paid
to EU institutions in the case of Belgium and Portugal, and (b) the (4) The methodology utilised by Member States to arrive at the PIT split
nonattribution of revenues assessed but unlikely to be collected to is described in more detail in aseparate section of this annex (see
economic function bases for those countries using D.995.. Methods used to split the revenue from personal income tax in Part F).
returns and further calculating the production value Value addedtype taxes (D.211).
net of the estimated labour cost, thus determining the Taxes and duties on imports excluding VAT (D.212).
capital share of IRAP. Taxes on products except VAT and import duties
(D.214), which include excise duties. Those taxes paid
The French local business tax (Taxe professionnelle) by companies on products used for production have
has been fully allocated to the category Stocks of been excluded from the category of consumption
capital, as it is mostly levied on buildings and real taxes, whenever the level of detail enabled their
estate, and the French government reformed the tax identification (5). Some categories have been allocated
with phasing out the payroll component from the tax to capital such as the stamp taxes (D.214B), when they
base. could be identified as related to the stock exchange
market or real estate investment. Taxes on financial
In Italy, the earnings and the compulsory social
and capital transactions (D.214C) as well as some
contributions paid by selfemployed persons working
export duties and monetary compensatory amounts
under the so called co.co.co regime (coordinated and
on exports (D.214K) have also been recorded as
continuous collaboration, special work regime now
capital taxes.
abolished and substituted by project collaboration)
Other taxes on production (D.29). These are typical
are transferred from the category capital (income of
borderline cases since this category includes several
selfemployed) to labour (partly to employers and
taxes or professional licences paid by companies
employees).
as aresult of engaging in production. Total wage
bill and payroll taxes (D.29C) have been classified as
atax on labour; taxes on land, building and other
Taxes on consumption structures (D.29A) have, been classified as taxes on
the stock of capital. However, taxes on international
Taxes on consumption are defined as taxes levied on
transactions (D.29D), taxes on pollution (D.29F) and
transactions between final consumers and producers
the undercompensation of VAT (flatrate system)
and on the final consumption goods. In the ESA
(D.29G) have been considered as consumption taxes.
classification these can be identified as the following
Some taxes defined as current taxes (D.5) in ESA2010
categories (see Box C.1).
such as poll taxes, expenditure taxes, or payments
by households for licences have been attributed to
consumption since they are expenditures made by
households to obtain specific goods and services.
(5) A possible breakdown of car registration taxes between those paid

by companies and those paid by households would only be available
for some countries. Hence, to avoid adifferent treatment in different
Member States, all revenue from car registration taxes has been
attributed to consumption.
Box C.1: Definition of taxes on consumption
D.211 Value added type taxes

D.212 Taxes and duties on imports excluding VAT
D.214 Taxes on products except VAT and import duties less
D.214B Stamp taxes
D.214C Taxes on financial and capital transactions
D.214K Export duties and monetary compensatory amounts on exports
From D.29 Other taxes on production:
D.29D Taxes on international transactions
D.29F Taxes on pollution
D.29G Under-compensation of VAT (flat rate system)
From D.59 Other current taxes:
D.59B Poll taxes
D.59C Expenditure taxes
D.59D Payments by households for licences
Taxes on labour employers social contributions and payroll tax. In Italy,

part of the revenue from the IRAP tax, which is levied
on ameasure of value added by enterprises, has been
TAXES ON EMPLOYED LABOUR allocated to labour and employers social contributions
INCOME in particular (and also included in the denominator of the
tax ratio). In Belgium and Portugal, personal income taxes
Taxes on employed labour comprise all taxes, directly and social contributions paid by EU civil servants to the EU
linked to wages and mostly withheld at source, paid by Institutions were excluded from the calculations of labour
employers and employees, including actual compulsory taxes although they are included in total tax revenues.
social contributions (see Box C.2). They include compulsory
actual employers social contributions (D.611C) and payroll
taxes (D.29C), compulsory social contributions paid by TAXES ON NONEMPLOYED
employees (D.613CE) and the part of personal income LABOUR INCOME
tax (D.51A) that is related to earned income. The personal
income tax is typically levied on different sources of income: The category labour nonemployed comprises all taxes
labour income, but also social benefits, including pensions, and compulsory social contributions raised on transfer
dividend and interest income and selfemployment income. income of nonemployed persons, where these could be
The notes in Part Fexplain how taxpayers data have been identified. This transfer income includes social transfers
used to allocate the personal income tax revenue across that are paid by the state (e.g. unemployment, invalidity
different sources of income. and health care benefits) and benefits from oldage
pension schemes (both state and occupational pension
Under the definition of taxes on employed labour income schemes). In this report, taxes on pension benefits are
adopted in this report, the categories personal income tax allocated to nonemployed labour income and in certain
and social contributions are used in awide sense including cases to capital income. Part Fgives more detail on how
all other taxes that are susceptible of increasing the cost Member States use various estimation methods based on
of labour. Therefore, the recorded amount of personal tax return data in order to split tax revenue across different
income tax in the Nordic countries not only consists of sources of income.
central government income tax, but also includes the state
income tax, or municipality income tax and sometimes also
church tax. In France, the generalised social contribution TAXES ON INCOME OF THE
(CSG) and the contribution for the reduction in the debt of SELFEMPLOYED
the social security institutions (CRDS) are partially booked as
The question arose whether part of the selfemployed
income tax on labour income. In Austria, the contributions
income should be treated as aremuneration of labour
to chambers and the promotion residential building are
and whether the related taxes should be included
also partially booked as tax on labour income. In Hungary,
in taxes on labour. The best compromise between
the communal tax on enterprises is allocated to labour as
Box C.2: Definition of taxes on labour
Employed labour
From D.51 Taxes on income:

D.51A+D.51C1 Taxes on individual or household income including holding gains (part raised on labour income)
From D.29 Other current taxes:
D.29C Total wage bill and payroll taxes
From D.611 Employers actual social contributions:
D.611C Compulsory employers actual social contributions
From D.613 Households actual social contributions:
D.613CE Compulsory employees actual social contributions
Non-employed labour

D.51A+D.51C1 Taxes on individual or household income including holding gains (part raised on social
transfers and pensions)
D.613CS+D.613CN Compulsory actual social contributions by self- and non-employed persons
(part paid by social transfer recipients)
economic rationale and data availability was to consider
selfemployment income as income from capital:
Taxes on capital
selfemployed income is genuinely an entrepreneurial Capital is defined broadly, including physical capital,
income and selfemployed take the risk of incurring intangibles and financial investment and savings (see
losses when exercising their activity. Personal income Box C.3). Capital taxes include taxes on business income
taxes as well as social contributions of selfemployed are, in abroad sense: not only taxes on profits but also taxes
therefore, allocated to the capital income subcategory and levies that could be regarded as aprerequisite for
for selfemployed. This assumption includes the part of entering into production/earning profit, such as the
selfemployment income equivalent to the remuneration real estate tax, as long as owners rather than tenants
of selfemployment own labour. For some Member States, are taxed, or the recurrent motor vehicle tax paid by
this assumption does not reflect the situation of some enterprises. In their empirical study Desai and Hines
selfemployed, whose economic status or income does (2001) confirmed that these indirect taxes also influence
not significantly differ from those of wage earners. In Italy, investment decisions of American multinational firms.
for example, the National Statistical Office (ISTAT) provides They also include taxes on capital stocks of households
official estimates of the percentages of mixed income or their transaction (e.g. on real estate). Adistinction is
that can be attributed to labour and capital. drawn between taxes on capital and business income
and taxes on capital stock.
Box C.3: Definition of taxes on capital
Capital and business income taxes:

From D.51- Taxes on income:
D.51A+D.51C1 Taxes on individual or household income including holding gains (part paid on capital and self-
employed income)
D.51B+D.51C2 Taxes on the income or profits of corporations including holding gains
D.51C3 Other taxes on holding gains
D.51D Taxes on winnings from lottery and gambling
D.51E Other taxes on income n.e.c.
From D.613- Households actual social contributions:
D.613CS Compulsory actual social contributions by self-employed
Taxes on stocks (wealth):

From D.214- Taxes on products, except VAT and import taxes:
D.214b Stamp taxes
D.214c Taxes on financial and capital transactions
D.214k Export duties and monetary compensatory amounts on exports
From D.29- Other taxes on production:

D.29A Taxes on land, buildings or other structures
D.29B Taxes on the use of fixed assets
D.29E Business and professional licences
D.29H Other taxes on production n.e.c.
From D.59- Other current taxes:
D.59A Current taxes on capital
D.59F Other current taxes on capital n.e.c.
D.91 Capital taxes
Taxes on capital and business income that activity (part of D.51A + D.51C1) and corporate income
economic agents earn or receive from domestic tax (D.51B + D.51C2) as well as other taxes on holding
resources or from abroad includes taxes on income or gains (D.51C3). This category is further subdivided into
profits of corporations (Box C.4), taxes on income and Taxes on the income of corporations (using the Taxes
social contributions of the selfemployed, plus personal on the income or profits of corporations including
income tax raised on the capital income of households holding gains) and Taxes on the income of households,
(rents, dividends and other property income) (Box C.5). which comprises the remaining subheadings of Capital
In practice this is mainly the personal income tax paid and business income taxes.
on dividend and interest income and entrepreneurial
Box C.4: Definition of taxes on the income of corporations
Taxes on the income of corporations
From D.51-Taxes on income:

D.51B+D.51C2 Taxes on the income or profits of corporations including holding gains
Taxes on capital stock include the wealth tax (D.59A), possible other taxes and levies that could be regarded as
capital taxes (D.91) including the inheritance tax (D.91A), aprerequisite for entering into production if not allocated
the real estate tax (D.29Aa) or taxes on the use of fixed elsewhere would fit in this category even if the tax base is
assets (D.29B). Professional and business licences (D.29E), not the stock of wealth.
and some taxes on products (from the category D.214) and
Box C.5: Definition of taxes on the capital and business income of households
Taxes on capital and business income of households:

D.51A+D.51C1 Taxes on individual or household income including holding gains (part paid on capital and self-
employed income)
D.51C3 Other taxes on holding gains
D.51D Taxes on winnings from lottery and gambling
D.51E Other taxes on income n.e.c.
D.613CS Compulsory actual social contributions by self-employed persons
Part D: Environmental Taxes

The definition of an environmental tax in Environmental Environmental taxes comprise taxes on energy,
taxes astatistical guideline (European Commission transport, pollution and resources, but valueadded
2013) refers to atax whose tax base is aphysical unit type taxes are excluded because they are levied on all
(or aproxy of aphysical unit) of something that has products. Environmental taxes represent asubcategory
aproven, specific negative impact on the environment, of indirect taxes, in general consumption taxes, but may
and which is identified in ESA as atax. (6) Details on sometimes also represent taxes on the capital stock.
the classification of environmental taxes can be found
in Environmental taxes astatistical guide. While In line with the definition of the statistical guideline,
the motivation for introducing the taxes fiscal or in this publication environmental taxes are divided in
environmental is not decisive for the classification, its three groups: energy taxes, transport taxes (excl. fuel)
impact on costs and prices is. As the statistical guideline and acategory combining pollution and resource taxes.
states: The definition puts emphasis on the effect of For the purposes of this report, the following should be
agiven tax in terms of its impact on the cost of activities noted:
and the prices of products that have anegative effect
Energy taxes include taxes on energy products used
on the environment. The environmental effect of atax
for both transport and stationary purposes (denoted
comes primarily through the impact it has on the
E in the National Tax List (NTL)). The most important
relative prices of products and on the level of activities,
energy products for transport purposes are petrol
in combination with the relevant price elasticities.
and diesel. Energy products for stationary use include
fuel oils, natural gas, coal and electricity. Note that
CO2 taxes are included under energy taxes (rather
(6) See also Regulation (EU) No 691/2011 on European environmental
than under pollution taxes), as it is often not possible
economic accounts, which uses the same definition. to identify them separately in tax statistics. Afurther
disaggregation is provided for energy taxes, namely The first estimation strategy is to rely on national
acategory giving the tax revenues stemming from the sources: all countries have been asked to provide data
transport use of fuels. Transport fuel taxes include only on tax revenues from mineral oils used in transport
those taxes which are levied on the transport use of only (such as tax revenues from diesel or LPG used
fuels/energy products (including CO2 taxes) and hence for transport purposes only - or just the aggregate of
form asubgroup of energy taxes. The derivation of overall mineral oil taxes from transport use) and indicate
these data is explained under the heading Transport whether the data are recorded on accrual or cash
fuel taxes below. basis. When necessary, use is made of existing Eurostat
Transport taxes (excl. fuel) mainly include taxes and DG Taxation and Customs Union data bases to
related to the ownership and use of motor vehicles complement the information provided or substitute for
(denoted T in the NTL). Taxes on other transport the missing information (see box D1).
equipment (e.g. planes), and related transport
services (e.g. duties on charter or schedule flights or Revenues from transport fuel taxes are estimated using
air passenger tax) are also included here, when they the following principles and sources. Excise duty data
conform to the general definition of environmental (ED) collected by the European Commission are used
taxes. The transport taxes may be oneoff taxes related as asource of data on tax revenues from mineral oil
to imports or sales of the equipment or recurrent duties. EUROSTAT energy balances provide transport
taxes such as an annual road tax. As indicated by the and nontransport uses in final energy consumption.
title, taxes on petrol, diesel and other transport fuels, Combining consumption uses with excise rates (also
are not included here but are included under energy available from the ED database), revenues from transport
taxes. and nontransport uses can be estimated. This proportion
The last group of pollution/resource taxes includes is then applied to the relevant taxes in NTLs.
two groups of taxes (denoted P and RS respectively
Additional assumptions are needed for the calculations:
in the NTL). Pollution taxes are taxes on measured or
estimated emissions to air and water, management of Data on final energy consumption uses tonnes (or toe
solid waste and noise with the exception of CO2 taxes, or TJ) as ameasure of the volume of liquid components,
which, as discussed above, are included under energy whereas excise duties for Petrol and Diesel are defined
taxes. The second group resource taxes includes any as Euro/litre. For diesel/gas oil the typical conversion
tax linked to extraction or use of anatural resource. This factor suggested by Eurostat of 1185l/1000kg is used.
means that licences paid for hunting, fishing and the like
are classified as resource taxes, because these activities Moreover, usually more than one tax rate is in place
deplete natural resources. Note that as of the 2013 for aproduct category used for transport purposes.
edition of this publication, taxes on the extraction of oil Tax rates on transport diesel are often differentiated
or gas are not anymore booked as resource taxes, in line according to the diesels sulphur or bio diesel content;
with the statistical guideline. LPG used for public transport is often taxed at reduced
rates or tax exempt altogether. In case multiple tax
The taxes included as environmental taxes and their rates do not permit the application of the general
respective categories are listed in the NTL for each formula tax rate xamount of transport fuel in litres,
Member State on the webpage of the Taxation and adifferent approach is used. Transport tax revenues
Customs Union Directorate General and on the Eurostat are derived as the difference between total tax
website. revenues according to the product category given by
the ED data, namely III) Diesel or IV) LPG and Methane,
and the nontransport tax revenues. Calculating
Estimation of revenues from nontransport tax revenues by applying the general
formula proved feasible as nontransport tax rates are
transport fuel taxes usually less differentiated.
Transport fuel taxes are defined as taxes on energy As the ED data does not necessarily follow the ESA2010
products used for transport purposes only. This category methodology used in the NTL further adjustments
aims at representing the tax burden falling on transport have to be made to derive the amount of transport
energy products, i.e. transport fuels. fuel taxes according to ESA2010 methodology. First, the
However, National Tax Lists alone are generally not shares of transport fuel taxes in mineral oil taxes and
detailed enough to enable this breakdown of tax in overall energy taxes in ED data are calculated. This is
revenues between transport and nontransport uses achieved by the division of the estimated transport fuel
of fuel and energy taxes, and auxiliary sources detailing taxes by VI) Total revenues from all mineral oils and by
revenues by fuel type and energy uses by fuel types X) Total revenues from all energy products & electricity,
have to be used. respectively. The resulting shares are then applied to the
respective categories in the NTL. Preferably, the ED share
of transport fuel taxes to mineral oil taxes is applied to
Box D.1: Auxiliary sources to attribute fuel taxes revenues to transport and stationary uses
The following data sources are available:
The National Tax Lists (NTL) which provide overall fuel tax revenues
The European Commission Excise duty rates which collect information on (1) revenue and (2) rates from taxes
on consumption (excise duties and similar charges) other than VAT on energy products and electricity. This
information is supplied by the EU member states, but not necessarily following ESA2010 methodology. Revenue
data are classified according to eight different product categories and two summary categories. Excise rates are
given following the same classification, further broken down according to sector and uses.
I) Leaded petrol/Lead substitute petrol

II) Unleaded petrol
III) Diesel
IV) LPG and Methane
V) Heavy fuel oil
VI) Sum of I)-IV): Total revenues from all mineral oils
VII) Natural gas
VIII) Coal and Coke
IX) Electricity
X) Overall sum: Total revenues from all energy products & electricity
Eurostat public database: The Eurostat public database provides data on environment and energy, and in particular
the energy balances from supply through transformation to final energy consumption and uses of energy products,
including various oil products (nrg_102a). Among the final energy uses, the final energy consumption for transport
covers all transport sectors (rail, air and water) for all transport use (business, private).
the NTL category of mineral oil tax revenues, as usually revenues that are to be attributed to transport fuel taxes.
the concepts for mineral oil taxes as given in the NTL and When data are provided on acash basis (Czech Republic,
in the ED data are linked closely. The application of this Denmark, Germany, Estonia, Spain, Croatia, Italy, Cyprus,
share gives hence aproxy of tax revenues stemming Lithuania, Luxembourg, Netherlands, Austria, Portugal,
from the transport use of fuels according to the ESA2010 Romania), the share of total fuel taxes on acash base is
methodology, which is the one published in the report. calculated and applied to ESA2010 accrual data available
In case of unavailability of the category mineral oil taxes in the NTLs.7 In other cases as well abreakdown of excise
in the NTL, the share of transport fuel taxes to energy revenues was provided by type of fuel. Each fuel was
taxes resulting from the ED data is applied to energy then attributed to transport or stationary uses (possibly
taxes in the NTL. broken down with the help of energy balances).
In some cases it was necessary to apply the split between

transport fuel tax revenues and other tax revenues
as provided by the Member States mostly in cash
data - to the respective category in the NTL, to give an
approximation following the ESA2010 methodology.
While the estimation principles are comparable across

countries, the extent to which the different sources have
been used varies alot across countries and time. The
full estimation method described above has been used
when the only information available is fuel tax revenues
from the NTL. On the other hand, as the breakdown of
transport and other fuel excises is already recorded in
the National Tax List of Poland, no further calculations
were necessary for that country. For other countries, total
revenues attributed to transport fuel taxes were directly
provided by the Ministry of Finance. Others (Belgium,
Italy) provided the directly usable share of the fuel tax (7) Although the difference is likely to be small for excise and consumption
taxes.
Part E: Property taxes
The classification of taxes on property applied in this The following comparative table (Box E.1) between
report follows, with some adjustments, the approach System of National Accounts (2008 SNA) and European
employed in the OECD Classification of Taxes (2015), System of Accounts (ESA2010) was used, with the
which distinguishes six categories of property taxes: wcurrent report distinguishing only between Recurrent
1) recurrent taxes on immovable property; 2) recurrent taxes on immovable properties category 1) in the
taxes on net wealth; 3) estate, inheritance and t taxes; above OECD classification and Other property
4) taxes on financial and capital transactions; 5) other taxes for all the other five categories of property taxes
nonrecurrent taxes on property and 6) other recurrent distinguished by the OECD.
taxes on property.
Box E.1: Taxes on property classification
OECD classification 2008 SNA 2010 ESA ESA2010 classification Taxation

Trends
report
4000 Taxes on property Taxes on
property
4100 Recurrent taxes on immovable property Recurrent
4110 Households D.59-8.63(a) D.59A Current taxes on capital taxes on
4120 Other D.29-7.97(b) D.29A Taxes on land, buildings or immovable
other structures property
4200 Recurrent net wealth taxes
4210 Individual D.59-8.63b D.59A Current taxes on capital
4220 Corporations D.59-8.63b D.59A Current taxes on capital
4300 Estate, inheritance and gift taxes
4310 Estate and inheritance taxes D.91-10.207b D.91A Taxes on capital transfers Other
4320 Gift taxes D.91-10.207b D.91A Taxes on capital transfers property
4400 Taxes on financial and capital D.59-7.95d; D.214B, C Stamp taxes taxes
transactions D.29-7.96e Taxes on financial and
capital transactions
4500 Other non-recurrent taxes on property D.91-10.207a D.91B Capital levies
4600 Other recurrent taxes on property D.59-8.63c D.59A Current taxes on capital
In this publication the overall level of property taxes of taxes included in the computation of property taxes
is thus obtained by aggregating the relevant revenue for every country is available in the National Tax List
of the following ESA categories: D.214B, D.214C, D.29A, published online.
D.59A, D.91A, D.91B. The total is split between recurrent
taxes (D.29A+D.59A (excl. wealth taxes)) on immovable Possible discrepancies between results published by
property and other property taxes (D.214B, C+ D.59A + OECD and those presented in this report could stem
D.91A, B). D.59A appears in the two groups of property from different allocation of tax payments in the two
taxes; wealth related taxes are excluded from recurrent classifications - OECD and National Tax List (ESA2010)
property taxes and included only in the second group as well as from different timepoints of data reporting.
Other property Taxes. Given the broad definition of the
statistical categories some additional adjustments were
made by National Statistical Offices: exclusion of recurrent
taxes on motor vehicles, roads, boats, farm contributions,
stamp taxes on alcohol, tobacco (from D.214B, C) and
other exclusions from D.29A and D.59A in anumber of
countries (Belgium, Czech Republic, France, Croatia, Italy,
Cyprus, Latvia, Netherlands, Austria, Portugal, Romania,
Slovenia, Slovakia and United Kingdom). The detailed list
Part F: Implicit tax rates, split of personal

income tax revenues and average effective tax
rate
In this last section of the methodological annex, and supply: atypical example is when firms increase
information is given on the methodology followed for sales prices in response to ahike in corporate income
calculating Implicit tax rates, for splitting personal income taxation; to acertain extent the firms customers end
tax revenues and for estimating Average effective tax rates. up bearing part of the increased tax burden. The ITRs
cannot take these effects into account, as this can only
The implicit tax rates are defined for each tax base be done within ageneral equilibrium framework. Despite
category defined in part C. They are computed as the this limitation, ITRs allow the monitoring of tax burden
ratio of total tax revenues of the category (consumption, levels over time (enabling the identification of shifts
labour, and capital) to aproxy of the potential tax base between the taxation of different types of tax base e.g.
defined using the production and income accounts of from capital to labour) and across countries. Alternative
the national accounts. measures of effective tax rates exist, which, using tax
legislation, simulate the tax burden generated by agiven
tax, and can be linked to individual behaviour. However,
Data sources these forwardlooking effective tax rates do not allow
the comparison of the tax burden implied by different
National accounts data used in the construction of the taxes; nor do they facilitate the identification of shifts in
denominator are extracted from the Eurostat public the taxation of different economic income and activities.
database with further national accounts data acquired for
calculating the bases of the implicit tax rates on capital The comparability of these indicators has been
and capital income. The numerators are taken from the enhanced by the improved consistency and harmonised
ratios calculated in Part C. In some cases, limitations in computation of ESA national accounts data. However,
data availability may affect or prevent the calculation of this improvement can only be fully exploited by
the ITR. The ITR on capital is the most complex of the using the same denominator for all countries and not
ITRs and suffers from problems related to patchy data accounting for countryspecific peculiarities in national
availability. As aresult, the ITR on capital has not been tax legislation. For capital, an average tax rate is estimated
published in this edition, but is now under review and will by dividing all taxes on capital by abroad approximation
appear again after it has been redesigned. Nevertheless, of the total capital and business income both for
for completeness, adescription of the methodology for households and corporations. For labour, an average tax
the capital ITR that was applied in previous editions of rate is estimated by dividing direct and indirect taxes on
the report is reproduced later in this section. labour paid by employers and employees by the total
compensation of employees. The attractiveness of the
approach lies in the fact that all elements of taxation
Methodology are implicitly taken into account, such as the combined
effects of statutory rates, tax deductions and tax credits.
The tax revenue relative to GDP statistics presented in They also include the effects due to the composition
this survey can be described as macro backwardlooking of income, or companies profit distribution policies.
tax burden indicators. In Annex Atables 39 to 62 the Further, the effects of tax planning, as well as the tax
taxes raised on different types of tax base are shown as relief available (e.g. tax bases which are exempted below
percentages of total GDP and of total taxation. However, acertain threshold, nondeductible interest expenses),
the consideration of tax revenue as aproportion of GDP are also taken implicitly into account. The advantage of
provides limited information as no insight is given as to the ITRs in capturing awide set of influences on taxation
whether, for example, ahigh share of capital taxes in is accompanied by difficulties in interpreting the trends
GDP is aresult of high tax rates or alarge capital tax base. when acomplete and precise separation of the different
These issues are tackled through the presentation of ITRs forces of influence is not possible (8). In addition, any
which do not suffer from this shortcoming. timing differences that arise because of lags in tax
payments and businesscycle effects may give rise to
ITRs measure the actual or effective average tax burden significant volatility in these measures. In short, they
directly or indirectly levied on different types of tax base represent areduced model of all variables influencing
or activities that could potentially be taxed by Member taxation, tax rates and bases.
States. Note, however, that the final economic incidence
of the burden of taxation can often be shifted from one
taxpayer to another through the interplay of demand (8) OECD (2000, 2002).
Implicit tax rate on consumption
The ITR on consumption is defined as all consumption
taxes divided by the final consumption expenditure of
private households on the economic territory (domestic
concept) (see Box F.1)
Box F.1: Definition of the implicit tax rate on consumption
Implicit tax rate on consumption (ESA2010) Taxes on consumption / (P.31_S.14dom)
Numerator: see Box C.1 taxes on consumption

Denominator: P.31_S.14dom: Final consumption expenditure of households on the economic territory (domestic
concept)
In the analytical section of the report (Part1), the ITR

on consumption is split into four categories (only the
Implicit tax rate on labour
numerator is broken down; the denominator remains The ITR on employed labour is defined as the sum of all
the same for each subcategory). The identification of direct and indirect taxes and employees and employers
the revenue is done on the basis of the National Tax List. social contributions levied on employed labour income
The four categories are as follows: divided by the total compensation of employees working
in the economic territory (see Box F.2). The ITR on labour
VAT: the share of the ITR on consumption relating to is calculated for employed labour only (so excluding the
VAT (D.211-type taxes). tax burden falling on social transfers, including pensions).
Energy: this subcategory includes all consumption Direct taxes are defined as the revenue from personal
taxes on energy listed in the National Tax List; these income tax that can be allocated to labour income.
cover mainly excise duties on mineral oils, duties on Indirect taxes on labour income, currently applied in
electricity or similar taxes; the definition may differ some Member States, are taxes such as payroll taxes paid
slightly from the one used for Tables 65 and 66 in by the employer. The compensation of employees is
Annex A, as the latter may also include energy taxes defined as total remuneration, in cash or in kind, payable
levied on capital or labour. by an employer to an employee in return for work done.
It consists of gross wages (in cash or in kind) and thus
Tobacco and alcohol: these include all excise duties also the amount paid as social insurance contributions
on alcohol and tobacco products listed in the National and wage withholding tax. In addition, employers social
Tax List. For Italy the revenues from stamp duties are contributions (including imputed social contributions)
included. as well as to private pensions and related schemes are
included. Personal income taxes and social contributions
Residual: all remaining consumption taxes are booked paid by EU civil servants to the EU Institutions are
in this subcategory; they are obtained as adifference not included. Compensation of employees is thus
from the total. abroad measure of the gross economic income from
employment before any charges are withheld.
Box F.2: Definition of the implicit tax rate on labour
Implicit tax rate on employed labour (ESA2010) Direct taxes, indirect taxes and compulsory actual social
contributions paid by employers and employees, on
employed labour income/ (D.1 + D.29C)
Numerator: see Box C.3 Taxes on Labour: Employed labour
Denominator: D.1 Compensation of employees, D.29C Wage bill and payroll taxes
The fundamental methodological problem in calculating The difference amounted to amaximum of well above 10
the ITR on labour and capital is that the personal income percentage points and to eight percentage points on the
tax is typically broadbased and relates to multiple weighted EU-15 average. Somewhat surprisingly then
sources of income (i.e. employed labour, selfemployed the ITR on labour was closer to the tax wedge at two
labour, income from capital and income in the form of thirds of the average earnings than the one at average
social benefits and pensions received). The note on the earnings. This can be due to the fact that employees at
PIT split explains the calculations for estimating the part the lower end of the pay scale are generally subject to
of the revenue from personal income tax that can be relatively lower taxation or even no taxation at all and
attributed to labour income and other income sources. have asubstantial weight in the calculation of the ITR
on labour. Another explanation for the lower level of the
The resulting ITR on labour should be seen as asummary ITR on labour with respect to the tax wedge for asingle
measure that approximates an average effective tax worker without children at average earnings is the fact
burden on labour income in the economy. It must that the former takes account of nonstandard tax reliefs
be recognised that the tax ratio may hide important (e.g. medical expenses) which are not considered by the
variation in effective tax rates across different household latter. See European Commission (2004b, pp. 101104).
types or at different wage levels (9). For example, cuts in
taxes or social contribution rates that are targeted on
lowwage, lowskill workers or families with children
may have asmall impact on the overall ITR and yet be
Implicit tax rates on capital
effective in raising takehome pay for the beneficiaries. The implicit tax rate on capital and its subcomponents
The decomposition of total tax wedges, for example, are the most complex of the ITRs both to construct and
may be quite different at relatively low or relatively high to interpret. The ITR on capital has not been published
wage levels. Also, in some Member States the recent in this edition, but is now under review and will appear
fiscal reforms may have had more pronounced effects again once it has been redesigned. Nevertheless, for
on lowwage, lowqualified workers or on families with completeness, afull description of the methodology
children. for the capital ITR that was applied in previous editions
of the report (based on ESA95) is reproduced in this
When interpreting the timeseries comparisons, it should
section.
be borne in mind that the evolution refers to an ex post
trend, which does not disentangle cyclical, structural
and policy elements. This implies that the observed Properties of the implicit tax rate on capital
changes may only partially reflect discretionary tax
policy measures. In some Member States, for example, The overall implicit tax rate on capital is computed as
strong economic growth may have decreased the the ratio between revenue from all capital taxes, and
importance of allowances and tax credits and, therefore all (in principle) potentially taxable capital and business
increased the average tax rate or have moved taxpayers income in the economy. It aims at representing the
into higher personal income tax brackets resulting in average tax burden falling on capital income.
higher real tax payments (bracket creep). Moreover,
Our definition of taxes on capital does not stop at taxes
taxpayers at the top of the pay scale may have witnessed
levied on capital income streams, such as the corporate
relatively high increases in incomes, and such changes
income tax, but includes taxes on stocks of wealth
may have induced acyclical swing in the ITR on labour
or capital assets, stemming from savings and private
that may to some extent offset the (ex ante) expected
sector investments in previous periods; as well as taxes
fall driven by tax reforms aimed, for example, at reducing
on asset transactions. In other words not only taxes on
the tax burden at the bottom to the middle end of the
profits are included but also, for instance, taxes and
distribution. Even in the absence of strong economic
levies that could be regarded as aprerequisite to earn
growth but in the case of inflation, bracket creep can
them, like the real estate tax or the motor vehicle tax
operate if tax brackets are not adjusted to take account
paid by enterprises; this kind of taxes have to be paid
of inflation.
also by nonprofitable entities, and, therefore, cannot
In the chapter analysing the trends in the ITR on labour, properly be treated as taxes on income streams. Given
the ITR on labour is presented, along with the tax wedge that national accounts do not provide any indicator for
for asingle worker at two thirds of average earnings. In the the tax base of taxes levied on capital stocks or their
2004 edition of this publication acomparison between transactions (e.g. aharmonised measure of the stock
the ITR on labour and the tax wedge for asingle worker of capital or of asset transactions), the overall ITR on
without children at average earnings was computed capital simply uses as adenominator potential capital
for the EU-15. The ITR on labour was lower than the tax and business income; however, this publication also
wedge at average earnings in all but three Member States. includes amore narrowly defined ITR on capital and
business income which excludes taxes on wealth or the
capital stock but simply measures the average effective
(9) See also Clark (2002).
tax burden on private sector investment and saving, as
aratio between taxes paid on capital income streams in the new Member States, not only narrower but also
and the aggregate of capital and business income. more volatile than GDP as awhole, and thus subject
to wide swings. Hence, the overall volatility of this
Of the various implicit tax rates, the ITR on capital is the ratio is significantly higher than that of the other ITRs.
most complex (10). Its trend can reflect avery wide range Adegree of caution is, therefore, advisable when making
of factors, which can also vary for different Member crosscountry comparisons or comparisons of one
States. In particular, three main factors may distort the Member State with the EU averages.
ITR on capital and business income in the short and
medium run. Large changes in backwardlooking measures of the
tax rate on capital are not unusual and not limited to
Time lags: theoretical considerations as well as macro indicators. Tests on Belgium and Sweden(12)
empirical evidence suggest that the ITR on capital report annual changes of several percentage points for
income is sensitive to the business cycle. Unlike other effective tax rates derived both from national accounts
taxes the corporate income tax is characterised by long data or tax statistics using micro data for companies. The
and variable lags between the emergence of income calculations presented here have similar features.
and its taxation, due notably to the possibilities to
defer taxation because of previously incurred losses or Moreover, statistical issues related to the sector data
group taxation. used to compute the denominator of the ITRs might
also influence the results. National accounting data are
Capital gains: expansionary phases, for example in in fact regularly revised. In 2006, complying with the
the late 1990s, are accompanied by booming stock EU legislation (13), the Member States were required
markets all over the EU. As aresult, capital gains and to introduce anumber of important methodological
the corresponding tax revenues may rise substantially. revisions in their national accounts in order to improve
However, given that capital gains are not included the measurement of GDP. In particular, the main
in the denominator of any ITR on capital, this change, as for the sector accounts, was the allocation
development clearly leads to an overestimation of the of the Financial Intermediation Services Indirectly
average effective tax burden on capital and business Measured (FISIM (14) to user sectors/industries, instead
income, and partly explains the rise in the ITR for some of intermediate consumption. Imports of FISIM have also
Member States. been recorded. At certain moments several Member
States did not entirely conformed to the methodological
Structural changes in the financing of companies:
regulations. It is, therefore, possible that statistical
for example, national accounts data show that from
artefacts influence the time series, particularly in
1995 to 2002, in most Member States arelative shift
those points where data compiled according to anew
in financing from debt to equity occurred such that
methodology are joined with oldseries data.
capital income consists less of interest and more
of dividend payments. This happened against the
background of falling interest rates. Most tax systems The implicit tax rate on capital and the
in the EU are not neutral concerning financing and implicit tax rate on capital and business
allow interest payments to be deducted from the tax income
base. The shift towards higher dividend distributions
results in an increase in the measured average tax The implicit tax rate is calculated for total capital taxes
burden (11) at unchanged legislation. and for the subcategory of taxes on capital income
(which differs from capital taxes overall because it
Furthermore it is important to note that acut in the excludes taxes on the stock of capital) (15). Both indicators
statutory rate that is offset by an equivalent widening
of the tax base will leave the ITR on capital unchanged.
This is not alimitation of the indicator, but rather an (12) Valenduc (2001), Clark (2002).
advantage given that the ITR aims at measuring the (13) The legal reference for the definition, calculation and allocation of FISIM
are Council Regulation (EC)No 448/98 of 16 February 1998 completing
effective tax burden. This property of the indicator may and amending Regulation (EC)No 2223/96 with respect to the allocation
contribute to explain the relatively limited fall in the ITR of Financial Intermediation Services Indirectly Measured (FISIM) within
the European system of national and regional accounts (ESA) and
on capital in the last years despite significant EU wide Commission Regulation (EC)No 1889/2002 of 23 October 2002 on the
reductions in statutory corporate tax rates. implementation of Council Regulation (EC)No 448/98 completing and
amending Regulation (EC)No 2223/96 with respect to the allocation of
Interpreting the ITRs on capital one should bear in mind Financial Intermediation Services Indirectly Measured (FISIM) within the
European System of national and regional Accounts (ESA).
that the bases used for the computation are, particularly (14) Financial intermediaries provide services for which no explicit charges
are made. The estimate of this latter is known in national accounts
as the Financial Intermediation Services Indirectly Measured (FISIM)
and it is fixed by convention. Up to now FISIM has been recorded as
(10) The construction of this indicator and its possible sources of bias in intermediate consumption of anotional industry, for want of relative
measuring the effective tax burden on capital are explained in detail in observable variables. (See http://europa.eu.int/estatref/info/sdds/en/
European Commission (2004a). na/na_changes2005.pdf for details).
(11) European Commission (2001a). (15) The methodology is described in: European Commission (2004a).
Box F.3: Definition of the implicit tax rate on capital (income)
Implicit tax rate Capital (income) taxes /

on capital (income) (1) + (2) + (3) + (4)- (5) + (6)- (7) + (8)- (9) + (10)- (11) +
(12) + (13) + (14)- (15) + (16)- (17) + (18) + (19)
Numerator: see Box C.3 taxes on capital
Denominator:
(1) B.2n_S.11-12 Net operating surplus of non-financial and financial corporations (incl. quasi-corporations)
(2) B.2n_S.14-15 Imputed rents of private households and net operating surplus of non-profit institutions
(3) B.3n_S.14 Net mixed income of self-employed
(4) D.41_S.11-12rec Interest received by non-financial and financial corporations
(5) D.41_S.11-12pay Interest paid by non-financial and financial corporations
(6) D.44_S.11-12rec Insurance property income attributed to policy holders received by non-financial and
financial corporations
(7) D.44_S.11-12pay Insurance property income attributed to policy holders paid by non-financial and financial
corporations
(8) D.45_S.11-12rec Rents on land received by non-financial and financial corporations
(9) D.45_S.11-12pay Rents on land paid by non-financial and financial corporations
(10) D.42_S.11-12rec Dividends received by non-financial and financial corporations
(11) D.42_S.11-12pay Dividends paid by non-financial and financial corporations
(12) D.42_S.13rec Dividends received by general government
(13) D.42_S.2rec Dividends received by rest of the world
(14) D.41_S.14-S15rec Interest received by households, self-employed and non-profit organisations
(15) D.41_S.14-S15pay Interest paid by households, self employed and non-profit organisations
(16) D.45_S.14-S15rec Rents on land received by households, self employed and non-profit organisations
(17) D.45_S.14-S15pay Rents on land paid by households, self employed and non-profit organisations
(18) D.42_S.14-15rec Dividends received by private households, self-employed and non-profit organisations
(19) D.44_S.14-15rec Insurance property income attributed to policyholders received by private households,
self-employed and non-profit organisations
have the same denominator, i.e. total profit and property average was labelled adjusted. Likewise, if the data for
income from both corporations and households. In the the beginning of the series are missing, for the purpose
case of taxes on capital income, the denominator does of calculating EU averages only the value for the country
not correspond to the actual tax base; it is in some is proxied by the first available data point. In the case of
ways narrower (omitting capital gains) and in other Luxembourg, following the methodological changes
ways broader (excluding some deductions from the in national accounts regarding the FISIM and given the
tax base). As for capital taxes on stocks and wealth, sizeable weight of the financial sector in this country,
the denominator does not take into account any asset it no longer seems appropriate to employ asimplified
or wealth on which the tax is levied. In addition, two methodology to compute the ITRs on capital as done
additional disaggregated ITRs, on corporate income until the 2007 publication of the report. The ITRs will
and on capital and business income of households are be published when acomplete set of sector accounts
computed. These do not add up to the ITR on capital is available. Until the 2008 edition of the report, the
and business income. ITR was computed with reference to asimplified set
of data for Ireland. As of the 2009 edition, afull sector
The computation of the ITRs for the whole 19952011 accounts dataset is available and the use of it resulted in
period was not possible for four (Bulgaria, Luxembourg, adownward revision of the ITR.
Malta and Romania) out of the 27 Member States and
only partly possible for another four Member States Of the various implicit tax rates, the ITRs on capital are by
(Denmark, Estonia, Ireland, Greece and Spain), mainly far the most complex and given their limitations should
because of lack of data availability in the sector accounts. be interpreted very carefully. Afirst problem is that as
In order to obtain EU averages as accurate as possible, indicated below, the ITR on capital is broadly based and,
the missing values for the latter group of countries therefore, reflects awide range of factors. In particular,
were replaced with the latest available figures and the the definitions of the ITR denominators can only roughly
approximate the worldwide capital income of acountrys attributed to policyholders received from insurance
residents for domestic tax purposes. This does not mean companies and pension funds.
that on the side of companies profits of foreign affiliates
are consolidated within the (domestic) parent company. The balance of D.44 received minus paid usually nets
National accounts disregard the foreign ownership of off for the whole private sector. The definition takes into
subsidiaries located on the economic territory when the account the received property income from abroad and
generation of profits is recorded. They are simply treated improves the measurement of profits from banks and
as domestic companies (16). However, the base of the ITR insurance companies. However, for the ITR on capital
does not measure the actual base of tax legislation, which several sources of bias compared to taxable profits
drives tax revenues. So in practice it is not easy to link remain.
developments in the overall ITR on capital and business
Since the calculation of depreciation of fixed capital
income to the various statutory tax rates and other policy
in national accounts uses prices of the current period,
changes.
it differs alot from methods used in profit and loss
Capital and business income according to national accounts. Additionally, the calculation of consumption
accounts is defined as profits and property income. Profits of fixed capital is not comparable across countries.
are defined as net operating surplus (B.2n) of the private This could lead to additional biases in measuring the
sector including corporations (and quasicorporations), effective tax burden on capital.
private households, and nonprofit institutions and
Capital gains are not part of profits in national accounts
mixed income (B.3n) of the selfemployed. The net
because they are not related to the production
operating surplus of the government sector is excluded,
process. This important part of taxable profits of
because losses or profits of the government are not
(financial) companies is disregarded in calculating the
subject to taxation.
denominator and leads to an overestimation of the
There is no simple way of approximating the tax base ITR on capital and business income as far as capital
for property income (mainly interest and dividends) for gains are taxed. The same is true as regards the capital
the whole private sector. Aspecifically defined balance gains of private households, which are often taxed
of property income of the private sector (received under the personal income tax. All this is likely to affect
minus paid) is used. The objective for the definition of international comparability, as some countries have
this balance was to approximate the potentially taxable agreater share of financial company profits including
profit of acompany and the taxable capital income of gains.
private households.
Central banks are part of the financial corporations
Taxable profits of companies consist of net operating sector in national accounts. The inclusion of their
profit and property income received (financial income) (nontaxable) profits in the denominator leads to an
less certain deductible elements of property income underestimation of the ITR on capital and business
paid. The property income deductible from the tax base income.
includes interest (D.41), property income attributed to
For taxable thirdpillar private pension benefits, treated
insurance policyholders (D.44) and rents on land (D.45).
as income from capital in the split of the personal
Dividends (part of distributed income of corporations
income tax (PIT), no corresponding income flow is
D.42) are part of the financial income but they cannot be
recorded in national accounts. Ignoring these benefits
deducted to calculate the taxable base in national tax
in the potentially taxable capital and business income
legislation (17). For private households, the taxable capital
in the denominator leads to an overestimation of the
income consists almost completely of interest and
ITR.
dividend payments received and of property income
In the Eurostat data on national accounts for the EU
Member States, interest payments by households and
(16) The profits of foreign affiliates are recorded in the distribution of
income as reinvested earnings on foreign direct investment (D.43)
selfemployed are not available separately. Taking the
between the parent and subsidiary company. The flow D.43 paid total net interest as part of the denominator accounts
in national accounts means that subsidiaries in the host country for tax deductible interest payments of selfemployed
have retained profits and this is attributed to the parents abroad in
national accounts. The flow D.43 received consists of retained profits but leads to an overestimation of the ITR on capital
of subsidiaries abroad attributed to the parent companies in the because interest payments for mortgage and
investigated country. Both flows can have anegative sign in the case of
losses of the subsidiaries. The solution for the ITR tax base is not taking consumer loans are not tax deductible in most
reinvested earnings on foreign direct investments into account. On the Member States.
one hand the profit (or loss) of aparent earned abroad is not counted.
On the other hand the retained profits (or losses) of foreign subsidiaries
in the home country is not deducted from the ITR tax base.
Unlike net operating surplus, taxable profits and
(17) The ITRs for the whole private sector avoid double counting of tax revenues are reduced by losses carried forward,
dividends that are distributed by domestic companies out of their causing acyclical mismatch with the base and
operating profits by deducting dividends paid to domestic private
households or other domestic companies from the capital ITR tax base.
cyclical fluctuation in the ITR, which sometimes
For more details on this issue see European Commission (2004a). makes the trend difficult to interpret. This may also
distort international comparisons. In addition, the from insurance companies and pension funds attributed
difference in the measurement of imputed rents to policyholders (20).
on owneroccupied dwellings between national
accounts and tax legislation is another source of bias. In calculating the potential taxable base of the corporate
sector, interest income received by collective investment
The overall ITR on capital and business income for funds is included, even though such income is generally
corporations and households is influenced through exempt from taxation in most EU countries (taxation
various channels. Therefore, developments of this occurs at the level of the individual investor rather than at
indicator are sometimes difficult to explain. the level of the fund). The impact of this on the calculation
of implicit rates differs according to the relative size of
The ITR on capital income of corporations the funds industry as compared to the overall economy
in each Member State. In Ireland, which has alarge
and the ITR on capital income of households international investment funds industry, the inclusion of
and selfemployed this taxexempt income has adisproportionate impact
The interpretation of the overall ITR on capital and on the calculation of implicit rates of corporate income
business income of corporations and households is for Ireland, as compared to other Member States, with
complicated by the overlapping effects of the various the resulting estimates being significantly reduced.
channels previously described. Although difficulties of When splitting the ITR on capital income for (nonfinancial
interpretation stemming from the backwardlooking and financial) corporations and households, the flows
character of the indicator remain, the reading of the of property income between these two sectors are of
ratios is in fact simplified when splitting the ITR between particular importance. Aclear split can be made for the
an ITR for the corporate sector and another ITR for the national accounts categories interest payments (D.41)
households sector. However the breakdown is not and rents (D.45).
perfect as the denominators of the two indicators are
partly overlapping. In principle, dividends are part of the taxable financial
income of acompany. They are subject to double
The numerator of the overall ITR can be split using taxation because corporate taxes have been levied on
the allocation of taxes to the category income the profit at the level of the distributing company. In
corporations, (capital) income households and income order to limit or offset the double taxation at the level
selfemployed (18). In most countries, tax revenues raised of the shareholder (corporation or individual) Member
on corporate income equal the aggregate D.51b + States apply different taxation schemes. However, most
D.51c2 Taxes on the income or profits of corporations countries do not offset fully the double taxation. If the
including holding gains (Box F.4). For Germany, Italy and dividends received are part of the potentially taxable
Austria revenues from local or regional business taxes are base, the ITR on corporate income will be lower in
added. In general, the other tax categories of the overall those countries which give greater relief for the double
ITR numerator are allocated to the households sector taxation of dividends compared to acountry that fully
(Box F.5). The other two categories ((capital) income applies the classical system.
households and income selfemployed) are taken as
numerator of the ITR on capital and business income However, it would be deceptive to count only the
for households. This includes mainly taxes on holding dividends received by financial and nonfinancial
gains of households, the share of personal income tax corporations. Because the net operating surplus out of
on capital and on the selfemployed and the social which dividends are distributed is already part of the
contributions paid by the latter. denominator the dividends would be partly counted
twice. Dividends distributed by acompany belonging
The denominator includes the mixed income of the to the sector for financial or nonfinancial corporations
selfemployed, the net operating surplus of households, should not be counted. Only dividends received from
dividends and attributed insurance property income abroad should be taken into account when constructing
received and the difference between received and paid the ITR for all corporations.
interest and rents (19). The denominator for corporations
consists of their net operating surplus, the difference Unfortunately, information on dividends distributed
between received and paid interest and rents and from the rest of the world to domestic corporations is not
aspecific definition of dividends minus property income available in the Eurostat database of national accounts.
For dividends (and nearly all other flows in national
accounts) we only know what aspecific sector receives
(18) A detailed classification of taxes to the different categories for each
Member State is available on the webpage of the DirectorateGeneral
for Taxation and Customs Union.
(19) Note that as far as rent income is concerned, the definition adopted (20) Strictly speaking, it is the balance of attributed property income (D.44)
here departs from the customary tax treatment of property income, paid mainly to private households and received property income
which in most cases is based on gross property income (possibly with attributed to insurance policyholders because also corporations and
some deduction of interest expenses). quasicorporations can be insurance policyholders too.
from all other sectors and what it pays to all other sectors. the world (D.42rec_S2) and households (D.42rec_S14-
However, this information can be used to approximate 15) are added to the denominator. This approximation is
the dividends received by corporations from abroad. only fully correct under the assumption that government
From the total sum of dividends received by corporations and households do not receive dividends directly from
(D.42rec_S11-12) we deduct the dividends distributed abroad but through domestic banks and insurance
by domestic corporations (D.42pay_S11-S12) in order to companies. For households it can be expected that they
avoid double counting. However, this deduction is too receive acertain part of dividends from abroad, meaning
large, as only the dividends distributed to domestic that the dividends included in the denominator are
corporations should be subtracted. Therefore, dividends overestimated.
received by the government (D.42rec_S13), the rest of
Box F.4: Definition of the implicit tax rate on corporate income
Implicit tax rate Taxes on corporate income/

on corporate income (1) + (2) (3) + (4) (5) + (6) (7) + (8) + (9) + (10) + (11) (12)
Numerator:
D.51b+D.51c2 Taxes on the income or profits of corporations including holding gains
Denominator:
(1) B.2n_S11-12 Net operating surplus of non-financial and financial corporations (incl. quasi-
corporations)
(2) D.41_S11-12rec Interest received by non-financial and financial corporations
(3) D.41_S11-12pay Interest paid by non-financial and financial corporations
(4) D.45_S11-12rec Rents on land received by non-financial and financial corporations
(5) D.45_S11-12pay Rents on land paid by non-financial and financial corporations
(6) D.42_S11-12rec Dividends received by non-financial and financial corporations
(7) D.42_S11-12pay Dividends paid by non-financial and financial corporations
(8) D.42_S13rec Dividends received by general government
(9) D.42_S2rec Dividends received by rest of the world
(10) D.42_S14-15rec Dividends received by households, self-employed and non-profit institutions
(11) D.44_S11-12rec Insurance property income attributed to policyholders received by non-
financial and financial corporations
(12) D.44_S11-12pay Insurance property income attributed to policyholders paid by non-financial
and financial corporations
Box F.5: Definition of the implicit tax rate on capital and business income of households and
selfemployed
Implicit tax rate on capital and Taxes on capital and business income of households /
business income of households (1) + (2) + (3) (4) + (5) (6) + (7) + (8)
(incl. self-employed)
Numerator: see Box C.5- taxes on the capital and business income of households
Denominator:
(1) B.2n_S14-15 Imputed rents of private households and net operating surplus of non-profit
institutions
(2) B.3n_S14 Net mixed income of self-employed
(3) D.41_S14-S15rec Interest received by households, self employed and non-profit organisations
(4) D.41_S14-S15pay Interest paid by households, self employed and non-profit organisations
(5) D.45_S14-S15rec Rents on land received by households, self employed and non-profit
organisations
(6) D.45_S14-S15pay Rents on land paid by households, self employed and non-profit organisations
(7) D.42_S14-15rec Dividends received by private households, self-employed and non-profit
organisations
(8) D.44_S14-15rec Insurance property income attributed to policyholders received by private
households, self-employed and non-profit organisations
Due to the double taxation of dividends at the company in national accounts, is transferred via the D.44 mainly
level and at the shareholder level these payments (or to private households in the period when this property
the underlying profits) need to be included in both income accrued.
indicators, for corporations and for households. With
these definitions the ITRs on capital and business In principle, most EU Member States provide atax
income for households and on corporate income do not exemption of this income in the hands of the financial
sum up to the overall ITR. For the overall implicit tax rate institution. Several methods are used. In some cases,
on business and capital income the dividend payments the institution is tax exempt (certain pension funds); in
between the corporations and the households sector other cases income is exempt or neutralised in the profit
need to be consolidated. calculation by deducting an insurance technical reserve.
However, some Member States levy awithholding/
However, with the property income attributed to capital yield tax on this income which is not always
insurance policyholders (D.44) there exists another neutralised on the level of the company.
income flow for distributing profits from financial
corporations to private households (21). Insurance The preliminary split of the ITR on capital income for
companies and pension funds collect contributions from corporations and households presented in the 2003
their insurance policies or schemes, and after deducting edition did not take the flow D.44 into account. This
their operating costs they invest them in the capital means that the return on investment was fully allocated
market or in other assets. From this (financial) investment to financial corporations. It was based on the fact
they receive property income in the form of interest, that there is no actual flow of income in the period in
dividends or rents as well as capital gains through which insurance companies earn income on behalf of
trading stocks, bonds etc. This return on investment policyholders. In national accounts, income received by
constitutes partly the profit of the insurance companies insurance companies or pension funds by investing their
and partly belongs to the insurance policyholder as laid technical reserves in financial assets or buildings is only
down in the insurance contract. It is that part attributed attributed to insurance policyholders. It is recollected
to the policyholders (excluding capital gains) (22), which, afterwards through imputed higher insurance
contributions. Because these flows are purely imputed
within national accounts, no taxes at this stage are
raised on the level of the insurance policyholder.
(21) For the private sector as awhole, including or excluding D.44 (received
minus paid) from the tax base has no major empirical impact on the
ITR on capital income since the net D.44 is close to zero and represents
However, it seems that the tax exemption of such earnings
nearly exclusively aflow from financial corporations to households. is the dominant regime for the taxation of pension funds
(22) The capital gains are not recorded in the generation and distribution and insurance companies in Europe. It means that D.44
of income accounts. Some information can be found in the revaluation
accounts. Up to now we have not tested whether these data could be
paid by financial corporations has to be deducted from
used for our purposes. the ITR tax base for corporate income. In the countries
where capital yield taxes are levied on these earnings However, the German authorities expressed doubts on
and the tax revenues are allocated to corporations, the whether this adjustment would lead to results that are
ITR on corporations would be overestimated. fully comparable with other countries.
In turn, D.44 is added to the ITR tax base for the capital The ITR on corporate income is generally lower than the
income of the households sector. In most countries, statutory corporate tax rate. This can be explained by
private households are taxed on the benefits or the fact that the ITR incorporates the effect of reduced
distributions by pension funds or insurance companies rates (e.g. for certain assets, sectors or small profits), tax
when the payoff period starts. This can be an amount deductions affecting the base and the effects of tax
of capital or an annuity. For the definition of an ITR planning by corporations in order to minimise their
on capital income for households this means that we tax payments. It should furthermore be noted that the
encounter aproblem of periodicity. With the property financial corporations described in national accounts
income earned on behalf of the policyholder period by include central banks and pension funds, while their
period, insurance companies build up reserves (liabilities) profits, which are included in the denominator of the
in order to pay the benefits in later periods. However, ITR, are not always subject to taxation. This is another
D.44 could be regarded as proxy for the taxable part of element that explains the relatively low level of the ITRs.
pension benefits and insurance payoffs, which would Making acomparison with an ITR using micro data from
not include the initial contributions or premiums. tax statistics, Valenduc (2001) finds that the ITR based
on macro data tends to underestimate the effective
The corporations sector in national accounts also taxation on company profits.
comprises partly unincorporated enterprises, the
socalled quasicorporations. In many countries, these It is, however, possible that the ITR on corporate income
quasicorporations also have to pay corporate income exceeds the statutory corporate tax rate. This may
tax. However, there are some important exceptions. depend, for instance, on the payment by corporation
In Germany, partnerships (Personengesellschaften) of taxes referring to profits earned earlier, or on taxes
constitute alarge number of the countrys companies and paid on capital gains (which are not included in our
these are treated as quasicorporations. Their production ITR denominator owing to alack of statistics). Aless
and profits etc. are recorded in the corporations sector straightforward but probably important effect is due to
in national accounts. Because they do not have an the impact of lossmaking companies which not only
independent legal status, their owners are taxed under individually display azero ITR but curiously drive up the
the PIT scheme. The related tax payments are recorded ITR for all profitmaking companies; their own negative
within the households sector in national accounts(23). In net operating surplus in fact offsets an equivalent
the classification adopted in this publication, they are but positive net operating surplus realised by other
reported within taxes on selfemployed. This means businesses which turn aprofit and pay taxes on it.
that tax revenues are booked in adifferent sector than
the underlying business income. Ignoring this booking The sensitivity to the business cycle is ageneral feature of
principle by calculating ITRs on capital income for backwardlooking indicators that measure the average
corporations or households (including selfemployed), effective tax burden on economic activities. In principle,
using the sector information of national accounts without ceteris paribus, three different factors affect the ITR on
corrections would lead to biased ITRs. Similar problems capital income in an economic recovery.
exist for Luxembourg, Austria, Finland and Portugal.
In countries with aprogressive personal income tax,
According to information from Statistics Finland, the
the ITR should rise in an upswing. If taxable income
bias in Finlands ITRs is of minor importance. For Austria
from capital and selfemployment increases, the taxes
and Portugal acorrection of the ITR on corporations has
raised on this income increase faster.
been introduced. Afraction of PIT for owners of these
quasicorporations is not available. Therefore, the part Corporate tax schedules are generally not progressive
of PIT from selfemployed that includes the taxation of and, therefore, the economic cycle should not affect
profits from partnerships is extracted from the ITR on the ITR via that channel of influence. However, some
households and allocated to the corporations sector. Member States do apply lower rates for small and
At the same time, the approximation of the tax base mediumsized enterprises. In an ongoing upswing
for selfemployed is also assigned to the corporations some of these companies will exceed the tax legislative
sector, consisting of mixed income. For Austria and thresholds resulting in ahigher tax burden.
Portugal the adjusted ITR represents the tax burden on
all companies including the selfemployed. For Germany, Rules on carry forward of company losses will
where partnerships are an important part of companies, generally result in asymmetric effects on the ITR. First,
it would be possible to employ asimilar adjustment. there is an asymmetry with regards to the timing of
tax payments: when relying on aggregate data from
national accounts, corporate income tax revenues
(23) PIT revenues are also recorded in the government sector which receives appearing in the numerator of the ITR are reduced by
the payments.
losses incurred in prior years, while the denominator same line of reasoning, the subsequent downturn
is reduced by losses in current years. The numerator in stock markets could be an important element in
effect is caused by socalled loss carry forward explaining the reduction in the ITR on capital income
provisions in the tax legislation. The denominator in 2001.
effect results from the inclusion of lossmaking firms,
with current losses from lossmaking firms offsetting Moreover, different tax provisions for different sources
profits of profitable firms in the aggregation. Losses of income offer an additional explanation for the
are therefore incorporated in both the numerator increase in the ITR on corporate income. Specific tax
and the denominator, but the losses are transmitted rates or special types of tax relief apply to different
in the ITR asymmetrically in the sense that they refer sources of income or expenditure. Acommon feature
to different periods. At the beginning of an economic of corporate tax systems, for instance, is to favour debt
upswing, more firms will make profits. Initially that finance relative to the financing of new investments
the ITR on capital is reduced, because the resulting by issuing new equity. For the ITR, dividend and
increase in profits is immediately reflected (in the interest payments are aggregated within the tax
denominator) but not fully in the tax payments (in the base. If financial markets induced ashift from interest
numerator) as losses from previous years are carried to dividend payments, the taxable base would
forward. However, one could expect that the latter increase. In this case, companies will pay more taxes
effect diminishes over time, as losscarry forward on capital since the deduction of interest expenditure
provisions are often restricted in time and more for determining taxable profits is phased out. At the
and more companies make profits as the upswing same time, however, the aggregate and consolidated
persists. This diminishing effect of loss carryover tax base of the ITR will net off all flows of dividend
provisions should therefore lead to agradual distributions or interest payments between different
increase in the ITR on capital due to progressive companies (for instance between nonfinancial
increases in tax payments. Second, arecessionary companies as borrower and banks or insurance
phase will generally exert an asymmetric impact companies as creditor) and private households. If
on the numerator and the denominator of the ITR: ashift occurs from interest to dividend payments, it
the denominator will show the full amount of the will not show up in the denominators, and hence the
decrease in aggregate corporate profits whereas capital ITR will remain constant. The overall result of
the numerator will not reflect the full extent of the the higher tax revenues would be an increase in the
deterioration as aportion of taxpaying companies ITR reflecting ahigher effective tax burden that is
would have shown zero profits already in the caused by the effects of the tax legislation (24).
preceding year and further deterioration is not
taken into account (hence agreater effect on the
denominator than on the numerator resulting in Implicit tax rate on energy
aslight anticyclical bias).
The nominal ITR on energy is calculated as the ratio
All in all, these effects are likely to offset each other between total energy tax revenues and final energy
to acertain extent in the initial phases of the cycle. consumption, as calculated by Eurostat aggregating
However, in alonglasting economic upturn these different energy sources on the basic of each sources
channels of influence will point most likely to an increase net calorific value. Although out of analogy with the
in the implicit tax rate on capital with acertain time lag. ITRs on labour, consumption, and capital the name
ITR is employed, it should be noted that the former
Structural factors affecting the development three are pure ratios expressed in percentage terms
(or dimensionless numbers) while the ITR on energy is
of the capital implicit tax rate
expressed in euro per tonne of oil equivalent.
Beyond the effects of the business cycle, the changes in
The real ITR on energy differs from the nominal in the
the ITRs might also reflect more structural changes, in
sense that the nominal euro amount in the numerator
particular in the composition of income. For example,
of the ratio is deflated with the cumulative percentage
given the increase in stock market capitalisation in the
change in the final demand deflator from 2000, and
years 19952000, it is likely that significant capital gains
measures the average tax per toe.
were achieved by both companies and households,
resulting in an increase in financial income. This change
in the composition of income is not clearly discernible
from national accounts income data, nor is it included
in the tax base of the ITR. The additional tax revenues (24) However, the tendency for the ITR to increase can be offset to some
related to this kind of income could therefore have extent by the fact that interest is often more highly taxed than
dividends in the hands of personal investors. Only countries with
induced arise in the ITRs on capital income, leading classical tax systems tax interest as much as dividends at the personal
to an overestimation of the effective tax burden on level. Others have some form of relief for double taxation of dividends.
So there could be more personal income tax on interest than on
capital income of the private sector. Following the dividends, offsetting some of the effect mentioned.
The real ITR on energy differs from the nominal ITR in the broadbased, and relates to multiple sources of income.
sense that the nominal euro amount in the numerator Amethod had to be developed to break down revenue
of the ratio is deflated using the cumulative percentage from personal income tax by economic function (i.e.
change in the final demand deflator (base year 2010). labour, capital and consumption). This section describes
Unfortunately no specific deflator for energy prices is the methods used by the Member States to generate
available. estimates of this split of the personal income tax from
tax return data. The methods attribute personal income
tax to four main taxable income sources (see Box F.6).
Methods used to split the
revenue from personal
income tax
The sources of personal income tax
Apart from the aggregate data in national accounts,
additional data made available by Member States have
been used to split recorded tax revenues into more
detailed categories. This is of particular importance for
the recorded personal income tax, which is typically
Box F.6: Broad definition of the selected income sources
Income source Type of taxable income components included

Employed labour
Wages and salaries
Fringe benefits in kind
Directors remuneration
Foreign source earned income
Financial participation schemes (e.g. stock options)
Deemed income from private uses of company cars
Self-employed labour
Income from unincorporated businesses
Profits from trade or business and proceeds from independent professional services
(e.g. dividend distributions from closely held companies)
Capital
Income from movable property (e.g. dividends, interest, distributions, royalties)
Income from immovable property (rents earned on letting aprivate dwelling, etc.)
Periodic transfers and private pensions
Taxable capital gains for some Member States
Other (e.g. rental value owner-occupied housing)
Transfers and pensions
Taxable social benefits (e.g. unemployment, health care and social assistance benefits)
State pension benefits
Occupational pension benefits
The resulting estimates of the personal income tax different taxable income types and, therefore, imprecise
revenue that could be attributed to these taxable estimates of average effective tax rates by economic
income sources are used in the numerators for the income source (28).
implicit tax rates on labour and capital (using relevant
aggregate economic incomes as denominators) and in Relying on microlevel data that is, confidential
the breakdown of taxes across the economic functions tax data at the individual taxpayer level Member
(i.e. taxes on consumption, labour and capital, as States are able to generate more accurate estimates of
apercentage of GDP). personal income tax revenues raised on separate sources
of income. Generally, capital income will tend to be
concentrated at the right side of the Lorenz curve and
The flaws of aggregate data and advantages therefore, be subject to higher marginal and average tax
of micro data rates as compared to income from labour. On the other
hand, special tax concessions may apply to income from
Under an approach using only aggregate data, total
capital, so that the average tax rate for capital income
personal income tax raised in respect of labour (capital)
might not be significantly different from that for income
income is often estimated as the proportion of aggregate
from labour. For example, some Member States apply
labour (capital) income in the aggregate taxpayer income.
asocalled dual income tax system, in which capital
Another approach is to estimate asingle average effective
income is usually taxed at arelatively lower (fixed) rate
income tax rate on the basis of aggregate data. The
as compared to other earned taxable income. Forcing
total personal income tax revenue data is divided by the
the latter assumption (of special tax concessions) on the
aggregate approximation of labour and capital income in
data would however be ashortcoming to the analysis.
the economy to get the overall effective personal income
Also, most Member States tend to tax pension benefits or
tax rate, which can subsequently be applied to the labour
social benefits more favourably than earned income from
(capital) income in order to estimate the income tax levied
labour, either by way of increased tax allowances or tax
from labour (capital) income (25). This ignores the fact that
credits that are agebased, or by partial exemptions from
effective rates on personal income tax vary across different
the tax base. Using microdata sets that include separate
taxable income components and groups of taxpayers.
reported figures at the taxpayer level for the items of
Even where, for example, labour and capital income are
income on which the personal income tax is raised, it is
pooled together for tax purposes at the individual level,
possible to account for such effects (29).
such an approach may be criticised where aggregate
labour income is believed to be subject, on average across
taxpayers, to asignificantly different average effective tax The methodological approaches
burden than capital income (26). Amain concern associated
with average effective (implicit) tax rate analysis is the Most Member States basically multiply individual
manner in which estimates are derived for the aggregate income tax payments by proportions of the selected
amount of personal income tax revenue raised from income sources in the total taxpayers income (Belgium,
different types of income included in agiven countrys Denmark, Germany, France, the Netherlands, Ireland,
personal income tax base. Under an approach using only Luxembourg, Finland and Sweden). This is done both
aggregate data from national accounts, for example, total by way of microsimulation models relying on samples
personal income tax raised in respect of labour (or capital from the total taxpayer population and by way of use of
or other forms of personal taxable income, for example exhaustive tax return data sets (e.g. Belgium and Ireland).
social transfer or pension income) is often estimated as The corresponding estimates obtained at the taxpayer
the proportion of aggregate labour (or capital) income in level are consequently aggregated to obtain estimates of
the aggregate taxpayer personal income. This approach the personal income tax raised in respect of the selected
implicitly assumes that labour and capital income (or sources of income. For example, the total amount of
other forms of taxable income) is subject to one (common)
average effective tax rate (27). This assumption is generally
unrealistic, and could be expected to lead to imprecise
(28) See also OECD (2000, 2002b) and De Haan, Sturm and Volkerink (2002).
estimates of notional tax revenues raised in respect of
(29) In order to illustrate the degree of precision that can be reached with
using micro data rather than aggregate tax return data, the Ministries
of Finance and Taxation in the Netherlands, Finland, Denmark and
(25) This approach has been introduced by Mendoza, Razin and Tesar (1994) Italy performed additional calculations on the basis of only aggregate
and was used in internal studies by the Economics and Financial Affairs tax return data for some years. It appeared that the differences for the
Departments of both the European Commission and the OECD. See estimated amounts of income tax raised on income from employed
MartinezMongay (2000) and Carey and Rabesona (2002) for more labour were rather small. The reason is that employed labour income is
details. by far the most dominant income source, which means that the overall
effective income tax rate (measured on the aggregate taxable income
(26) See also OECD (2000, 2002), Clark (2002) and De Haan, Sturm and and across all taxpayers) is strongly influenced by the average effective
Volkerink (2002). tax rate on labour income. The differences were however significant
(27) This approach has been introduced by Mendoza, Razin and Tesar (1994) for the other selected income sources. If only aggregate tax return
and was used in internal studies by Economics and Financial Affairs data were used, generally higher fractions would be computed for
departments of both the European Commission and the OECD. See capital income and income in the form of social transfers and pensions,
MartinezMongay (2000) and Carey and Rabesona (2002) for more and generally lower fractions would be computed for income from
details. selfemployed labour.
personal income tax raised in respect of labour income, widowers benefits and invalidity benefits) or oldage
PIT (labour) could be estimated as follows: pensions, the recorded wage tax is adjusted accordingly.
The (adjusted) personal income tax is further split
between income from selfemployed businesses and
PIT (labour ) = (W j / Y j ) PITj = w j PITj capital income, either using aggregate proportions or
j j
information aggregated at the level of income classes
(Austria). The latter approach is also likely to capture
where Wj measures the labour income of the jth
broadly comparable effects of the differences in tax
taxpayer in asample of individuals (j=1,...n) and where
treatment and the distribution of income sources across
PITj measures the personal income tax payment of the
different groups of taxpayers as outlined above.
jth taxpayer on his total taxable income Yj. The above
equation therefore measures the total personal income Finally, Hungary (from 2009 onwards) uses acombination
tax raised on labour income as aweighted average of of micro simulation and acorrection on the aggregate
each individual taxpayers payment PIT, with the weights figures from the micro simulation model.
wj = (Wj/Yj) attached to these individual payments
reflecting the distribution of total wages and salaries While in most Member States the personal income tax
across taxpayers. system is comprehensive in the sense that all subcategories
of taxable income are pooled at the individual level,
Some Member States (Spain, Italy and Greece) instead and the result is taxed at ascending statutory tax rates.
use tax return data that is aggregated at the level of However, some Member States apply agiven statutory
anumber of income classes or income tax brackets rate on aspecific income category, as can occur under
(j=1,...n), but essentially make the same calculations. The adual income tax system. In the Netherlands, Finland and
latter approach is likely to capture broadly comparable Sweden, for example, capital income is currently taxed
effects of the differences in tax treatment and the at arelatively lower statutory rate as compared to other
distribution of income sources across different groups of earned income. In most cases, however, the tax receipts
taxpayers. data are used to isolate the amount of tax collected on that
particular income category. In Slovenia, capital income is
Some Member States (Austria, Portugal) choose another
taxed according to aflat rate while active income is taxed
approach and use tax receipts data from the wage
according to aprogressive rate. In the United Kingdom,
(withholding) tax and (final) income tax statistics and
the personal income tax law actually prioritises the order
apply anumber of adjustments. Wage (withholding) tax
of different types of income. For example, labour income is
is by its very nature designed to approximate the final
treated as the bottom of the taxable income and dividend
income tax liability for wage earners as closely as possible,
income is treated as the top slice of taxable income. Unlike
but in some cases there are certain adjustments for
the method used in other Member States, the United
income tax assessments, because the wage tax withheld
Kingdom calculation therefore does not assume that the
is not correct (e.g. because of different jobs or pensions
individual taxpayer has the same average effective income
during asingle year). As this correction concerns only
tax rate over all income sources (see also above). Instead,
wage earners, in some cases the net amount of the
income source specific income tax rates are multiplied by
correction is deducted from the total amount of
the selected income sources at the taxpayer level.
recorded wage tax and, the amount of personal income
tax is adjusted accordingly. Since wage tax can also be
levied on social benefits (e.g. unemployment benefits,
Box F.7: Overview of methods to estimate the allocation of the personal income tax
Countries Data Basic method

BE, DK, DE, IE, FR, LV, LU, Data set of individual Personal income tax payments multiplied by fractions of net
HU (from 2009), MT, NL, taxpayers taxable income sources (as percentage of the total tax base)
PL, SI, FI, SE, NO at the level of the individual taxpayer
UK Data set of individual Income source specific income tax rates multiplied by net
taxpayers taxable income sources at the level of the individual taxpayer
BG, CY, ES, EL, IT, LT Income class data based Personal income tax payments multiplied by fractions of net
on data set of individual taxable income sources (as percentage of the total tax base)
taxpayers at the level of income classes/tax brackets
CZ, EE, HU (before 2009), Tax receipts data from Approach using aggregate withholding tax and final
AT, PT, RO withholding and income assessment income tax data with certain adjustments.
tax statistics
Credits and deductions constant. Where the latest available year was not
available, the previous years split was used. In reality
Income sources are, insofar as it is possible, measured net changes in the fractions would reflect changes either
of tax base deductions or allowances that are exclusively in the distribution of income or in the tax parameters.
earned on these income sources (e.g. allowance for Applying linear interpolation seems avalid method only
savings, expenses incurred in maintaining labour in the absence of major tax reforms.
income). This is important, as tax breaks and concessions
given in respect of the tax on capital income can be quite Apart from certain simplifying assumptions and estimates
substantial, with the result that the estimated fraction for of the share of personal income tax limited to specific
personal income tax raised on capital income can be years this new treatment of the personal income tax is
rather low, and in some cases even negative (e.g. in the amajor improvement on the methodology used prior
Netherlands and in Denmark). It is generally attempted to to the 2003 edition. It is found to be vastly better than
allocate incomespecific tax credits (e.g. an additional tax an approach based on aggregate data in estimating the
credit that is earned exclusively on income from labour) tax burden on nonwage income sources (in particular
to the base for splitting purposes to which it relates. for social transfers and pensions and selfemployment
Against this, the revenue effects of general tax base income).
deductions and credits are proportionately allocated
across all income sources. Further complications in Individual country approaches by type
calculating the bases for splitting arise due to the fact
of approach:
that certain income tax receipts are collected at source
and certain tax breaks are granted at source, whilst
(A) Approach using microtax receipts data
others are collected and granted in the framework of
the individual taxpayers tax return. This is particularly Belgium: The split of the personal income tax was
an issue with certain components of capital income estimated by the Ministry of Finance using detailed
(interest, dividends, pensions, etc.). There are further revenue statistics from the national tax administration
conceptual and practical issues with pensions and the based on individual tax returns. The data set covers any
selfemployed to which there are no easy answers. assessed income, and is exhaustive. In fact, the national
tax administration already splits and allocates the
As aresult of data set limitations and adegree of
aggregate personal income tax revenue raised on the
inconsistency between the approaches adopted by
socalled global incometo the different income sources
the Member States (which affects most notably the
on acasebycase basis, in order to derive entitlements
allocation of income tax to capital and social transfers
of individual taxpayers to certain tax credits that are
and pensions), the accuracy and comparability of
related to specific income sources. For example, the
the estimates of the ITRs on labour and capital have
tax credits for pensions, sickness or unemployment are
been somewhat compromised. The sources of these
limited to the income tax that relates proportionally to
inconsistencies are various. In some Member States,
the corresponding net income. This allocation of the tax
for example, tax return data are only available at
revenue raised on the global income is calculated by
incomeclass level rather than at the taxpayer level. For
multiplying individual tax payments by proportions of
some countries not all the taxable benefits from social
the income types in the total taxpayers global income,
security or oldage pension schemes could be separately
as outlined above. The income types are measured
identified from the tax return data. Some Member
net of tax base deductions that are exclusively earned
States could not incorporate the revenue effects of tax
on these income types. Subsequently, the estimated
base deductions or tax credits specifically related to
fractions of the aggregate personal tax revenue that
the main income sources. Inconsistency may also arise
is raised on the selected income types depend on
where Member States permit ajoint assessment of the
aproportional division of the personal income tax that
taxable income of the household (e.g. in France before
is due on the global income and the income tax due
2001). To give an example, the principal earner of the
on distinct income sources that are taxed separately.
household may earn labour income whereas the spouse
The resulting fractions are consequently applied to the
is actually asocial benefit recipient with arelatively lower
sum of revenues from advance payments on earnings,
income. In these cases, however, the same effective
advance payments of tax on selfemployed persons
tax rate was applied to the taxpayers jointly assessed.
and the amount of the final income tax assessment.
There are further conceptual and practical problems
The revenue from withholding tax on income from
with the treatment of pensions for which there are no
movable capital and real estate tax is not included in
straightforward solutions.
the above calculations; they are directly assigned to
Some Member States were not able to provide full the capital income.
timeseries coverage for all calendar years. In these
Denmark: The split of the personal income tax
cases, atrend has been assumed using simple linear
was estimated by the Ministry of Taxation using
interpolations, or the fractions were assumed to remain
amicrosimulation model that is based on asample
of micro (taxpayerlevel) data. The model incorporates Germany, nearly every private household liable to
the information of withholdings/prepayments and income tax must file an income tax return, employees
final income tax returns. The model is updated only paying wage withholding tax are also included in
annually, and used in planning the national tax policies the sample). The calculations do not take into account
and estimating policy alterations on tax revenues child benefits and taxfree cash grants for acquiring
and on the income tax liabilities of taxpayers on or constructing new occupational dwellings, which
different income levels. The model also covers other are credited against the income tax liability. These
legislative areas, such as unemployment benefits, transfers are deemed as separate transfers in the
housing subsidies, social assistance and so on. The context of social policy programmes. Basically,
method basically multiplies individual tax payments personal income tax payments were multiplied by the
by proportions of the income types in the total selected income sources at the micro level, as outlined
taxpayers income, as outlined above. The income above. The income sources are measured net of tax
types are measured net of tax base deductions that base deductions that are exclusively earned on these
are exclusively earned on these income types. By income sources. Germany employs acomprehensive
including net interest payments in the tax base of income tax base. There are no incomespecific rates
capital, for example, the Ministry of Taxation has taken such as lower flatrates on income from capital
into account the way the tax relief for mortgage investment as in countries with dual income tax
interest payments and other interest payments on systems, nor does Germany grant lower tax rates or tax
loans reduces the tax base of capital. This explains why credits on low wages. However, the tax base may be
the estimated part of capital income may be lower largely offset by incomespecific allowances (such as
than zero. The method takes into account that from the saving allowance), tax incentives or arrangements
2001 onwards negative capital income can only be in computing income, but these effects are captured
deducted in the local income taxes (and from 2007 the within the calculations, because the average effective
socalled health care contribution as aconsequence tax rate is multiplied by the net taxable income
of the municipal reform) and that from 1998 to 2001 sources.
the after tax value of the deduction for negative capital
income was gradually eroded. The socalled share Ireland: The split of the personal income tax was
income (which is taxed separately) is allocated directly estimated by the Inland Revenue using an exhaustive
to the part on capital income. As regards employed data set with micro (taxpayerlevel) tax return data.
labour income, it should be recognised that in 1995 The data set covers all taxpayers for which areturn was
and 1999 wage income was taxed as follows: on the received. The method basically multiplies individual
one hand the tax base for the municipal income tax tax payments by proportions of the income types
and the lower limit central government tax was wage in the total taxpayers income, as outlined above.
income less transport expenses and unemployment However, because there are some taxable personal
insurance contributions; on the other hand the tax income components that are taxed at aflat rate only,
base for the socalled middle bracket and top bracket there is no actual split of tax revenues raised on these
income tax was the part of the wage income particular income components. The tax raised on
without any reduction for expenses that exceeded such components is directly calculated from the tax
acertain amount. If one reduces the tax base with return data. At this stage, the income types are not
deductible wage expenses, then the part of the mean yet measured net of tax base deductions that are
limit and an upper limit income tax that is attributed exclusively earned on these income types. This could
to wage income is too small. Whereas if it is not taken be done in future updates of the split of the personal
into account the part of the municipal income tax and income tax.
lower limit central government tax that is attributed to
France: The decomposition of the PIT was based on
wage income is too big. The Ministry of Taxation has
asample of around 500000 tax declarations (2% of
chosen the latter approach as it is believed that the
the total). The method basically multiplies individual
bias will be the smallest in this case.
tax payments by proportions of the income types
Germany: The split of the personal income tax was in the total taxpayers income. The income types
estimated by the Federal Ministry of Finance using are measured net of tax base deductions that are
amicrosimulation model. This model is based on exclusively earned on these income types. In addition,
arepresentative sample of micro (taxpayerlevel) tax corrections were made for the revenue effects of tax
return data that is used for tax forecasting purposes credits that are exclusively earned on the selected
and preassessing the consequences of changes in income types (e.g. the payable tax credit, the prime
income tax legislation. In addition, the model allows pour lemploi, to encourage lowpaid and lowskilled
the assessment of the solidarity tax, child benefits, the workers to resume active employment). It is worth
church tax and social contributions. The simulation noting that France employs ajoint assessment of
model incorporates the information on withholdings/ the taxable income in the household. For example,
prepayments and final income tax returns (in the principal earner in the household may earn
labour income whereas the spouse receives social submission of declarations of annual income to the
benefits, but the total amount of personal income is State Revenue Service. The total PIT revenue is already
jointly assessed. In the calculations for the split of the shown in net form i.e. the PIT repayments made by the
personal income tax, however, in this case the same State Revenue Service are already taken away.
effective tax rate has been applied to the partners
jointly assessed. For the period 20012004 data Luxembourg: The split of the personal income
provided by French authorities also include taxes paid tax was estimated by the National Statistical Office
on transfers. For the period 19992000 this was only using detailed revenue statistics from the national
possible if the household income included salary or tax administration (ACD) based on exhaustive
selfemployed labour revenues. In order to maintain household tax returns (in Luxembourg PIT is based
comparability and consistency in the time series the on family taxation) and on withholding revenues on
split for 1999 and 2000 has been adjusted. Assuming employed labour and transfers. For the part on tax
that the changes in the shares from 2000 to 2001 returns, the method basically multiplies individual
are only due to the introduction of the category tax payments by proportions of the income types in
transfers, the absolute changes for the other three the total taxpayers income, as outlined above. Then
categories have been calculated accordingly and the withholding revenues were considered, because
deducted from the original values provided. For the it is not mandatory to compile tax return if there is
period since 2012 the PIT split computation has been only employed labour or pension income. Since the
further refined. The split is now computed according distinction between withheld amounts raised on
to the breakdown of net taxable income (and not the labour employed and pension income is not available,
reported income). For example, for salaries and wages data from the social security organisations were used.
it is the amount once the deduction for business When only the total amount withheld was available
expenses is taken into account. The new ESA 2010 is from asocial security organisation, the average rate of
applied to the split calculation, with refundable tax contribution was used as aproxy.
credits now included in public expenditure instead
Hungary (from 2009): The split of the personal income
of lowering the PIT amount. Real estate capital gains
tax is based on acombination of amicro simulation
and the mandatory standard deduction (PFO) are also
using all individual tax returns and acorrection on the
taken into account and are directly assigned to KIH.
aggregate figures from the micro simulation model.
Finally, in order to have aprecise breakdown of d51A
First, the distribution of the PIT revenue attributed to
by economic function, adifferent split is computed
the four income types is derived for each individual,
for each tax concerned by the split (D51AAother
then it is aggregated across all taxpayers. Finally,
taxes, D51ACCRDS, D51ADCSG, D51AFother social
PIT on incomes taxed at source (they include fringe
levies, D51AGpersonal income tax). These corrections
benefits and most of the taxed interest income, and
introduce abreak in the PIT series for France, notably
are not reported in the annual tax returns and were
for the shares of capital income of households and
not included before 2009) is added to the relevant
selfemployed although the total share of capital
categories and the final PIT split is calculated from
remains almost unchanged.
these revenue figures.
Latvia: The split of the personal income tax was
Malta: The split of the personal income tax is based
estimated by the Ministry of Finance. Latvias
on the actual data available at the local tax authorities
calculations are greatly simplified by the existence of
through the individual returns. When returning their
one single rate of personal income tax. The calculations
annual declarations, all taxpayers are obliged to
were based on data from personal income tax returns,
correctly indicate the exact source of their income
in accordance with the individual taxpayers data. The
on their individual tax form. This information is then
summary of salary declarations was used to calculate
captured at micro level, and is used to compile the
personal income tax revenue from employed labour
figures submitted in the national PIT questionnaire.
income. Information on the personal income tax paid
There is no further extrapolation on the data, except
by the selfemployed was derived from the Declaration
for the case of the withholding taxes on capital. Since
of annual income and from the advance payment tax
the withholding tax is aflat percentage, this figure has
return. Information on tax on pension payments was
been obtained based on the revenue generated from
obtained from the State Social Insurance Agency. The
this particular source.
lack of any records of personal income capital taxation
means that this amount was taken as the residual. The Netherlands: The split of personal income tax is
Apart of allowances (the nontaxable minimum and estimated by the Ministry of Finance using aupdated
allowances for dependants) is applied at the moment microsimulation model that is based on asample
of the tax calculation. The tax is collected, taking with micro (taxpayerlevel) data. For the 2016 edition,
into account applicable allowances. Information on some methodological changes were made, most
the applicable allowances is obtained from the tax notably regarding compulsory payments for the Cure
returns. The other allowances are obtained only after Insurance Act which are now included in the split of
the social contributions. In order to ensure aconsistent from pensions is only accounted for but not collected
series over time, the split of the personal income tax the PIT from pensions is subtracted. Actual PIT
has been recalculated for all years since 2002. The collected from pensions is very close to prepayment
microsimulation model used covers the combined of PIT from pensions during the year. Therefore, these
tax burden of wage withholding tax, personal income prepayments are added to PIT from the transfer
tax, social contributions and wealth tax. The method and pensions category. The method multiplies PIT
multiplies individual tax payments by proportions of payments by fractions of net taxable income sources
the income types in the total taxpayers income, as (as apercentage of the total tax base) at the level of
outlined above. In the Netherlands, the lowest two individual taxpayers. The allowances were deducted at
income tax rates consist of personal income tax and the individual level (except in the case of pensions). In
social contributions; the highest two rates consist 2006, major changes in the PIT system were introduced
solely of personal income tax. The split has therefore schedular system for capital income was introduced
been computed for both personal income tax and and tax prepayments became final payments. This
social contributions (which are in principle levied on all reform resulted into two different sets of data for 2006:
taxable personal income types). The income types are accrual individual data for employed labour income,
measured net of tax base deductions that are exclusively selfemployed income and social transfers and
earned on these income types. The compulsory net pensions; and cash cumulative data for capital income.
payments to the healthcare fund are split based
on the number of people with employed labour, Finland: The split of the personal income tax
selfemployed labour and transfers and are attributed was estimated by the Ministry of Finance using
to the social contributions. Aspecial provision applies amicrosimulation model that is based on asample
to the capital income of owneroccupied property. This of micro (taxpayerlevel) data. The information is
is taxed at anotional rental value, which represents the collected by Statistics Finland. The model is updated
balance of revenue and expenses connected with the annually, and used in planning the national tax
use of the dwelling, and is assessed using statutory policies and estimating policy alterations on tax
tables. As normal expenses are included in the notional revenues and on the income tax liabilities of taxpayers
rental value, no expenses other than mortgage interest on different income levels. The method basically
and ground rent may be deducted. The deduction multiplies individual tax payments by proportions
for mortgage interest payments explains why the of the income types in the total taxpayers income,
estimated part of capital income is negative. as outlined above. However, because of the dual
income tax system, there is no actual split of tax
Poland: The split of the personal income tax was revenues raised on capital income. The tax raised
estimated by the Ministry of Finance. Poland has on capital income is directly calculated from the tax
aprogressive tax system, hence the estimate is return data. The income types are measured net of
obtained with abottomup methodology, starting tax base deductions that are exclusively earned on
from taxpayerlevel data and the aggregating the these income types. The statistical information on
results. For taxes levied as lump sums, the method used dividend income in the model contains both dividend
simply multiplies the individual tax due by proportions income of the selfemployed that is treated as the
of the income types in total taxpayers income. The capital part of the income, and the dividend income
income types are measured net of estimated social from investors, that is not income from selfemployed
contributions. Adjustments were made for married labour but capital income from for example owning
couples tax returns (their joint income was used in the shares in alisted company. The statistical information
calculations). Owing to an important reform in 1999, is split into dividend income from selfemployment
which introduced taxdeductible health insurance and dividend income from saving and investments
contributions, there are two different methodologies using an estimate. From year 2002 the method
for the years 19951998 and 19992004. For the years of splitting dividend income between dividends
after 1999, the Ministry of Finance arrives at the PIT due from listed companies and the dividends of the
by subtracting the amounts due as health insurance selfemployed owners has been improved. Mortgage
contributions from the total revenue and the residual interest payments are not deducted from the capital
then represents the amount due for the PIT. The income, since no rental value taxation of income from
amounts due for the health insurance contributions homeownership is applied.
are then split across economic functions and
reintroduced in the PIT split so that the final PIT split Sweden: The split of the personal income tax
given is homogeneous across the entire time period. was estimated by the Ministry of Finance using
microsimulation models that are mainly based on
Slovenia: The split of the personal income tax was administrative sample data. The models are updated
estimated by the Ministry of Finance. The calculations annually, and mainly used in planning the national
were based on data sets for individual taxpayers, tax policies and estimating policy alterations on tax
except in the case of pensions. As most of the PIT revenues and on the income tax liabilities of taxpayers
on different income levels. The method basically income in the tax base (by subtracting labour and
multiplies individual tax payments by proportions of transfer income from total gross personal income).
the income types in the total taxpayers income, as
outlined above. However, because of the dual income (B) Approach using both micro and aggregate tax
tax system, there is no actual split of tax revenues raised receipts data
on capital income. The tax raised on capital income
is directly calculated from the tax return data. The The method employed in the United Kingdom is based
income types are measured net of tax base deductions on combining micro and aggregate tax record data. Also,
that are exclusively earned on these income types. unlike the methods outlined above, the method does
An alternative way to describe the method is to say not assume that the individual taxpayer has the same
that the individual specific average effective income average effective income tax rate over all income sources.
tax rate is calculated to split the personal income Instead, income source specific tax rates are multiplied
tax across different taxable income sources. Note, by the selected income sources at the taxpayer level.
however, that these average effective tax rates are
The United Kingdom: The split of the personal
computed while incorporating the revenue effects of
income tax was estimated by Her Majestys Revenue
tax credits that are exclusively earned on the selected
& Customs using amicrosimulation model and
income sources. The revenue effects of general tax
aggregate tax receipt data. The microsimulation
credits for all taxpayers are proportionally allocated
model incorporates the information of withholding
across all selected income sources.
taxes (PAYE), selfassessment tax returns and claims by
Norway: The split of the personal income tax nontaxpayers for overpaid tax deducted at sources.
was estimated by the Ministry of Finance using The method does not assume that the individual
amicrosimulation model called LOTTE. The model taxpayer has the same average income tax rate over
is based on asample from the household income all selected income sources. Instead, incomesource
statistics of Statistics Norway. The personal income specific tax rates are computed, because the personal
tax system has two tax bases: personal income, from income tax law prioritises the order of different types
which no deduction may be made, and ordinary of income. For example, labour income is at the
income. Ordinary income includes all types of taxable bottom of the taxable income and dividend income
income from labour, transfers, business and capital. is treated as the top slice of the taxable income. The
Certain costs and expenses, including interest paid on total tax liability that results from the microsimulation
debt, are deductible in the computation of ordinary model, grossed up to the total taxpayer population
income. Dividends are regarded solely as capital for sampling, does not exactly correspond to the total
income in the calculations. With the exception of recorded tax receipts from macrotax receipt data, due
the standard allowance, the basic allowance and to differences in definition and sampling error. The
the allowance for gifts to voluntary organisations, main differences between the micro and macrotax
all allowances are entirely allocated to one income receipt data occur because some components (i.e.
source. The basic allowance is calculated as acertain company income tax and unallocated tax receipts) are
percentage of wage and pension income with not modelled. Also, there are various repayments of
alower and upper limit. In the calculations, the basic personal income tax which are made directly at source
allowance is divided according to the size of wage and are not captured in the model data, including
and pension income, respectively, for each individual. payments to pension funds, charities, special savings
Some basic allowance is reported separately for schemes, life insurance relief, mortgage interest
spouse supplementary pensions, child alimonies relief at source, child tax credits, working tax credits
and pensions. These are allocated to transfer income. and vocational training relief. These elements of the
The allowance for gifts to voluntary organisations macrotax receipt data have also been allocated across
is ageneral allowance and is as such divided on all the selected income types, whenever this was possible.
income sources. The SC and the central government
income surtax are separated between the relevant (C) Approach using tax return data aggregated at
income sources (labour, selfemployed and transfer). the level of income classes or tax brackets
The labour and transfer component in gross income is
In some Member States tax return data is used that is
identified by the LOTTE model. Selfemployed income
aggregated at the level of anumber of income classes or
is more difficult to identify because of some special
tax brackets. Basically, the recorded personal income tax
limitation rules for this category of income included
payments are multiplied by the selected income types
in the personal income tax base. Actual selfemployed
over the sum of the taxable personal income sources at
income might therefore be higher than the taxable
the level of income classes or tax brackets. This approach
selfemployed income included in the gross personal
thus implicitly assumes that a(common) average effective
income tax base. However, by hooking the LOTTE
tax rate applies to all selected income types at the level
model to total gross personal income reported in the
of the income class. The corresponding estimates are
tax statistics, it is possible to identify the selfemployed
consequently aggregated to obtain the estimate of the
split of the personal income tax. Calculations by Italy taxpayers not directly obliged to do so but whose
have shown that differences from using either macrotax contribution to the tax is made only through monthly
return data or micro data aggregated by income classes withholding taxes and advance tax payments. The
turn out to be significant for the taxable personal income allocation of tax liabilities arising from earned income
types that are less important from aquantitative point of wages and social benefits is made directly through
view. Although the method cannot provide the degree observed advance tax payments data files rather than
of accuracy of micro (taxpayerlevel) data, it is believed calculating the weights based on the values of such
that is likely to capture the effects of progression of the income in accordance with the Spanish National
personal income tax system and the distribution of Accounts (CNE), as it had been done until 2010. This
income sources across different groups of taxpayers. latter change appreciably affects the final estimates
and now reflects much more accurately the allocation
Bulgaria: The split of the personal income tax was of each of those income sources, since, as noted
calculated by the Ministry of Finance using information repeatedly in previous years, CNE data overstates the
from the tax returns filed in the National Revenue tax burden of pensions and other social benefits in the
Agency, representing aggregated micro data per tax PIT. This is because it is not possible to deduct those
return. The tax base of the different types of income pensions exempt from the tax, and furthermore under
besides labour income is divided over the total tax the former methodology it was not possible to take
base and the ratio serves as weight to measure the into account the different effective tax rates applied to
share of the relevant income in the total tax due. The both salaries and pensions, given that pensions usually
sum of the weighted tax revenues shall be the tax due pile up in lower income levels and therefore its taxation
for all income except labour income. For employees is substantially lower when applying aprogressive tax
receiving only labour income, the PIT is withheld by schedule. Therefore, as of 2010 only tax data provided
the employer. The share of every type of nonlabour by the Spanish Tax Administration is used. The
income mentioned before is applied to the cash methodology is divided into three basic stages: (1) the
revenues from all types of income besides labour final tax liability (by income sources) from PIT filers is
income. The revenues from labour income and from directly obtained from tax data records broken down
nonlabour income form the total revenues. The share into 47 income brackets; (2) for nonPIT filers the final
of the labour income revenues in total PIT revenues PIT tax liability distribution is obtained as the difference
is known, the share of the total nonlabour income between the total amount of periodic withholding
revenues in total PIT revenues is also known, as well tax payments (filers and nonfilers) and the advance
as the share of each type of nonlabour income within payments of the latter obtained through annual tax
the total nonlabour income revenues. The relevant returns submitted by thirdparties; (3) the allocation of
shares serve as the PIT split. final tax liabilities arising from earned income among
wages/salaries and social benefits is directly obtained
Greece: The split of the personal income tax was
through the annual observed tax statistics covering the
estimated by the Ministry of Finance in cooperation
whole tax population (filers and nontax filers) related
with EL.STAT and Professor Geogakopoulos from the
to periodic withholding and advance tax payments,
Athens University of Economics. The calculations were
and according to their own weight.
based on data from personal income tax returns, which
were grouped by category of income and tax bracket. Italy: The split of the personal income tax was
Basically, the method multiplies tax payments by estimated by the Ministry of Finance using amicrodata
proportions of the income types in the total taxpayers set containing IRPEF tax return data for all taxpayers.
income, as outlined above, but aggregated at the level Instead of computing an average tax rate for each
of income classes. The income types are measured as individual taxpayer, the information was allocated
net taxable personal incomes. In order to split between to 35 classes of gross income. Basically, the recorded
income from employed labour and transfers data from personal income tax payments were multiplied by
the General Secretariat of Information Systems were the selected net taxable income sources over the
used. The final percentages are comprehensive of sum of the net taxable income sources at the income
tax on savings, which is included in category D.51a class level. The income types are measured net of tax
in addition to tax revenue from personal income tax; base deductions that are exclusively earned on these
the total amount of this category constitutes tax on income types. In addition, corrections were made for
capital and, given that this tax is not calculated on the the revenue effects of tax credits that are exclusively
total income of households, it was added to income earned on the selected income types. In addition
tax from capital in the calculations. to the recorded IRPEF tax revenues, IRPEF payments
received by the treasury on denominations other than
Spain: The split of the personal income tax was
IRPEF were incorporated in the calculations. These
estimated by the Ministry of Finance and the
include tax on dividend distributions and dividend
methodology was revised as of 2010. The estimates
withholdings, which were directly allocated to the
are covering not only PIT taxpayers population
capital income category.
those who submit aPIT return but even those PIT
Cyprus: The split of the personal income tax was (D) Approach using aggregate withholding tax
estimated by the Ministry of Finance. The calculations and final assessment income tax data with certain
were based on tax assessment data, which were adjustments
grouped by category of income and by tax bracket
into 26 income classes. The recorded personal income In some Member States the estimates of the split of
tax payments are multiplied by the taxable income the personal income tax were computed on the basis
sources for each class and then divided by the of aggregate statistics of withholding tax and the final
aggregate taxable income of the class. The income personal income tax by assessment.
types are measured as net taxable personal incomes.
Czech Republic: The split of the personal income
All deductions have been allocated to the correct
tax was estimated by the Ministry of Finance. Three
base class and category for the purposes of the split.
PIT accounts exist; the first, wage tax withheld by the
The personal allowances have been allocated in
employer is purely labour, the second, withholding
proportion to the income sources.
tax, is presumed to be purely capital, and the tax
Lithuania: The split of the personal income tax was paid per tax return was split. The calculations were
estimated by the Ministry of Finance utilising data based on data from personal income tax returns,
from the State Tax Inspectorate. Data coverage is which were grouped by category of income and by
very high (99.9% to 100% of actual payments by tax bracket into 20 classes. The method multiplies tax
the different revenue group of personal income tax). payments by proportions of the income types in the
Lithuanias calculations are simplified by the existence total taxpayers income, aggregated at the level of
of adual rate system for earned and unearned income. income classes. The income types are measured as
The categorisation of income taxes allowed most net taxable personal incomes. In calculating the split
elements to be allocated to their economic functions between income from employed labour and transfers,
without need for further individual or income it was found that almost all the transfers were tax
class breakdowns. The split of personal income tax exempt (0.001% of the total PIT revenue) so all were
calculation breaks down the total amount of the tax allocated to employed labour. All deductions have
refund across the various revenue groups. Payments been allocated to the correct base class and category
from nonemployment related or n.e.c. income for the purposes of the split.
were attributed to the payments from capital and
Estonia: The split of the personal income tax was
income from individual activities, in proportion to the
estimated by the Ministry of Finance using microlevel
interrelation between respective incomes calculated
data from the income tax returns and withholding
according to tax return data. Adaptations to the
tax statistics. Different approaches were used for
methodology were done from 2002 to 2003 as aresult
determining the PIT splits depending on data
of changes in the legislation which allowed deductions
availability. Thanks to the very good quality and detail
for life insurance and pension contributions and for
of the data for 2004, the split for this year is the most
certain interest payments. Note for the year 1999 data
thorough. Firstly, withholding tax returns were used to
limitations required aspecial estimate which was
derive the split in the case of resident natural persons
based on adifferent methodology.
who didnt submit the 2004 income tax return. As in the
Taxes and social contributions paid by the selfemployed case of withholding tax returns the income is already
are allocated to the capital and business income divided between 19 different income categories, the
category (30). Italy proposed to split tax revenues from data was grouped between income from labour, capital
income of selfemployed in 80% and 20%, because and transfers. Secondly withholding tax returns, where
most of the selfemployed in Italy are more comparable payments to nonresident natural persons are declared
to dependent employed workers. The 80% are related and divided into 11 different income sources, were used
to labour and the 20% are linked to capital income of and the PIT split obtained. In both cases the allowed
selfemployed. The mixed income of selfemployed deductions are taken into account finding the PIT split.
should be split accordingly. Social contributions of In the third step, based on the income tax returns, firstly
selfemployed are attributed to labour in the Italian PIT from selfemployed labour was estimated. As from
method. 2004, the increased basic exemption in event of pension
is declared on the income tax return; it was assumed that
only resident natural persons who are entitled to pension
declare it and would be able to use this deduction. In
the case of other income sources, i.e. income from
Estonia, gains from transfer of property, other income
and income from abroad, all the deductions (including
basic tax allowance) were allocated proportionally
(30) Except the income and taxes of continuous and coordinated over the income sources, except the special deduction
collaborations that are allocated to the labour category. The income of
these selfemployed workers is treated, for tax purposes, as income of
for selfemployed persons in agriculture, which was
employed workers. allocated to their income. The split for the years 2001
2003 was made based on withholding tax returns of to incomes subject to afinal withholding tax, which, in
nonresident natural persons and on income tax returns. general, are not reported in tax returns (e.g. interest on
The estimates concerning 19962000 were made based bank deposits). The split of the personal income tax was
solely on the income tax returns data. estimated according to the following procedure. As the
first step, the tax liability of households with one source
Hungary (before 2009): The split of the personal of taxable personal income was directly allocated.
income tax was estimated by the Ministry of Finance As the second step, from the aggregates of the net
using aggregate statistical information from individual taxable incomes by category of income the net taxable
personal income tax returns and the declarations incomes of households with one source of income
of enterprises on withholding tax. The share of the were subtracted. Third, the aggregate tax liability of
personal income tax on labour is related to the total households which earn more than income was split.
revenue from the personal income tax by deduction This split was made in proportion to the aggregate
of shares pertaining to capital and to selfemployed taxable incomes for each category that resulted from
income together with aweighted proportion of the the second step. In this step it was thus assumed that all
tax credits from the latter. categories of income are subject to acommon average
effective tax rate. Finally, the revenue from the final
Austria: The split of the personal income tax was
withholding tax was added to the relevant categories.
estimated by the Ministry of Finance using statistical
It should be noted that this assumes that none of the
information from the wage withholding tax and the
incomes subject to afinal withholding tax is reported in
final income tax by assessment. Taxes raised on income
the tax return and so could result in double counting.
from employed labour are withheld by the employer
However, in practice, it is believed that the amounts
at source, and the wage tax system is designed to
concerned are not of great magnitude.
approximate the final personal income tax as closely
as possible, but in some cases certain repayments Romania: The split of personal income tax was
have to be made by the tax administration. This can estimatedby the Ministry of Finance in collaboration
for example occur if the taxpayer receives income from with the Nationalstatistical office using aggregate
several jobs or pensions during one year, or if there are statistical information of the general personal income
different payments per month or deductions for special tax revenues, and the afferent taxable base, divided
expenses etc. As these repayments concern only wage onthe relevant categories.
taxpayers, the total net amount of the repayments
was deducted from the total recorded wage tax, and
the recorded income tax was adjusted accordingly. Estimates of the split of personal income tax
Also, the income from employment includes income The following tables present the resulting estimates for the
in the form of social transfers and pension benefits split of the personal income tax. Looking at the estimates,
received. The recorded revenue of the wage tax was there are some noticeable differences, in particular for the
also corrected for the relevant amount to arrive at the income tax allocated to capital and social transfer and
fraction of income tax levied on labour income. The pension benefits. By including net interest payments in the
revenue of the personal income tax by assessment tax base of capital, for example, some Member States (e.g.
largely reflects entrepreneurial income and income Denmark and the Netherlands) have taken into account
from capital. The (corrected) recorded revenue from the way the tax relief for mortgage interest payments
the personal income was split between the two and other interest payments on loans effectively reduces
sources, using tax return data aggregated at the level the tax base of capital. This explains why the estimated
of anumber of income classes as outlined above. fraction for personal income tax raised on capital income is
Portugal: The split of the personal income tax was sometimes relatively low (or even negative) for anumber of
estimated by the Ministry of Finance using information Member States. In some Member States such deductions
from personal income tax returns except for the amount are less significant or nonexistent, while others were
of tax raised on capital income, which was estimated unable to take the revenue effects of such specific tax base
using information of both withholding taxes and deductions yet into account. Also, some Member States
personal income tax returns. The estimates are based were unable to estimate the amount of personal income
on three data sets: (1) aggregate net taxable incomes tax on (taxable) social transfers, while others could not
by category of income; (2) tax liabilities by category distinguish between different types of pension benefits.
of income orvgroups of categories, depending on the Inevitably this may have had some consequences for the
type of tax returns. Some households only earn income implicit tax rates on labour and capital. The estimates for
from one category of income (e.g. income from labour), the amount of personal income tax allocated to capital
and so the tax liability is directly imputable to that income and social transfers and pensions would benefit
category but other households simultaneously earn from future work. What is also noteworthy from the table
income from more than one category (e.g. income is the fact that the personal income tax revenue allocated
from labour and income from selfemployed labour); to (employed) labour income appears to be relatively low
(3) aggregate data from withholding tax returns relating in Greece and Poland.
TableF.1: Personal income tax revenue allocated to employed labour income

(% of total revenue of personal income tax)
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
BE 74.9 74.8 76.5 76.5 76.7 76.8 76.9 77.7 77.8 77.8 77.0 76.8 76.8
BG 85.9 89.1 87.8 85.6 84.1 84.8 82.5 86.5 87.7 85.7 85.6 86.4 87.4
CZ 80.8 80.9 82.1 86.7 89.0 89.5 93.0 93.1 96.2 95.3 95.4 95.5 97.0
DK 75.5 74.5 73.7 72.6 72.6 72.8 75.9 75.0 71.9 71.6 71.2 69.4 68.3
DE 76.3 76.1 75.0 72.1 71.9 70.3 71.2 73.2 71.1 70.7 70.3 70.7 71.3
EE 91.5 91.3 90.2 86.4 88.6 90.4 90.4 89.3 88.8 89.2 90.6 91.3 91.3
IE 81.1 80.2 80.4 80.4 80.4 80.5 80.5 80.5 80.5 82.9 83.4 83.2 83.2
EL 48.7 46.4 50.7 51.9 51.0 50.7 50.0 50.3 50.5 47.7 50.2 50.2 50.2
ES 70.1 70.2 70.9 69.9 67.2 68.2 70.9 72.4 73.0 72.1 70.7 69.5 68.4
FR 59.3 59.3 59.3 59.4 58.2 58.4 58.1 57.8 54.2 54.2 56.8 55.3 55.3
HR 74.2 77.8 79.3 80.7 82.3 83.5 84.3 85.1 84.6 84.9 83.6 80.5 80.4
IT 56.8 56.0 55.4 55.2 54.4 54.4 55.6 55.1 54.7 54.5 55.0 54.4 54.4
CY 91.5 91.5 91.5 91.5 91.5 91.5 91.5 91.5 91.5 91.5 91.5 91.5 91.5
LV 95.0 96.8 97.2 97.5 96.8 96.8 96.9 95.3 92.6 88.7 87.4 87.0 87.3
LT 90.0 91.2 91.3 90.1 89.6 88.0 86.2 84.3 85.9 85.4 85.8 86.3 85.5
LU 74.7 73.2 72.4 73.1 74.4 74.0 77.5 77.5 77.2 74.3 73.7 75.5 75.5
HU 84.5 84.9 86.3 86.2 85.6 79.6 82.8 79.4 82.8 82.8 84.4 84.0 83.9
MT 71.2 70.8 69.4 68.4 69.6 69.3 69.8 69.5 70.0 70.2 70.8 70.7 71.4
NL 74.6 76.4 71.6 70.8 70.3 69.6 68.7 73.2 71.0 72.3 75.0 70.8 63.0
AT 60.5 61.4 60.7 61.1 62.2 62.8 63.1 62.0 61.7 62.4 62.6 62.2 62.0
PL 51.9 50.9 53.1 51.5 50.1 45.0 49.3 48.4 48.9 47.8 49.4 47.8 48.0
PT 64.1 63.5 63.7 63.5 63.6 60.6 58.9 59.1 61.2 59.1 54.8 54.8 54.8
RO 62.1 64.3 63.4 69.0 69.2 68.9 67.1 68.6 74.3 73.0 73.7 74.1 66.9
SI 90.4 90.8 90.0 89.4 87.6 82.2 83.7 87.2 87.8 87.9 86.4 89.1 89.1
SK 83.0 87.3 82.6 84.8 85.4 86.5 88.1 93.9 94.3 93.8 94.4 93.9 94.0
FI 70.6 70.3 68.8 68.2 67.3 66.3 69.1 69.1 67.3 66.7 66.4 65.5 64.3
SE 71.6 69.0 68.4 68.3 66.3 66.3 69.8 68.9 69.1 71.6 71.6 70.9 69.9
UK 74.9 74.2 73.6 73.7 73.1 73.0 72.2 73.2 74.8 75.5 74.6 74.7 73.9
NO 75.4 76.3 75.6 73.6 75.0 73.6 74.9 73.4 72.7 73.6 73.6 73.9 73.9
Note: The numbers are the actual estimates, except for the numbers printed in italics, which represent either linear interpolation or fractions that were assumed to remain constant.
Source: European Commission services
TableF.2: Personal income tax revenue allocated to income of the selfemployed
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
BE 12.1 12.2 12.5 12.5 12.7 12.4 12.2 12.1 12.4 12.2 12.2 12.5 12.5
BG 11.1 8.7 10.1 11.9 11.8 11.5 11.0 8.4 8.7 10.4 10.8 10.2 9.3
CZ 16.0 15.9 15.1 10.8 8.8 8.2 4.6 4.6 1.9 2.5 2.3 2.1 0.9
DK 5.2 5.2 5.2 5.5 5.5 5.5 4.3 4.0 4.3 4.3 4.0 4.4 5.2
DE 19.2 17.1 18.3 20.8 20.3 21.4 19.7 18.3 20.9 21.2 21.5 21.4 21.0
EE 2.4 2.2 1.8 2.0 2.1 1.5 1.3 1.0 1.1 1.6 1.3 0.9 0.8
IE 13.3 11.8 11.4 11.4 11.4 11.2 11.2 11.2 11.2 9.5 8.6 8.7 8.7
EL 24.8 29.3 23.2 20.3 20.2 19.7 19.5 17.8 16.2 20.7 15.0 15.0 15.0
ES 12.7 12.8 12.5 11.7 10.9 10.9 9.1 7.9 7.9 7.4 7.6 7.7 8.0
FR 16.9 16.9 16.8 16.8 15.7 15.4 14.8 14.2 14.9 14.9 10.5 10.0 9.7
HR 8.1 7.5 6.8 7.8 6.2 5.5 5.1 4.3 4.2 4.3 4.3 5.4 4.8
IT 17.0 17.5 17.7 17.3 18.2 18.4 16.8 15.2 15.2 15.3 15.1 14.6 14.6
CY 5.1 5.1 5.1 5.1 5.1 5.1 5.1 5.1 5.1 5.1 5.1 5.1 5.1
LV 0.2 0.2 0.3 0.4 0.4 0.3 0.2 0.2 0.3 0.3 0.3 0.2 0.2
LT 4.1 2.7 1.4 1.3 3.1 3.2 3.4 4.1 2.6 2.6 3.4 3.3 3.5
LU 9.8 9.6 10.1 8.5 8.1 6.7 3.6 5.1 4.3 8.4 9.5 10.1 10.1
HU 4.7 3.8 3.6 3.4 3.3 3.1 3.1 3.3 3.8 5.5 5.6 5.7 5.5
MT 8.0 8.1 8.1 8.4 8.0 8.6 7.9 7.8 7.6 7.4 7.2 7.1 6.3
NL 19.2 18.5 22.2 23.6 23.0 23.8 26.2 20.6 21.1 19.4 15.8 16.3 23.4
AT 18.6 16.9 18.4 18.4 16.8 16.2 15.5 16.8 16.6 15.7 15.3 15.5 15.7
PL 25.4 25.6 24.6 24.9 25.0 30.4 28.5 27.7 27.1 27.9 25.6 26.1 27.8
PT 9.1 8.7 9.2 9.1 8.9 9.1 8.3 7.6 7.4 6.2 5.8 5.8 5.8
RO 3.5 3.7 3.8 4.1 4.8 5.4 5.8 4.3 4.8 4.6 4.4 4.6 4.2
SI 4.8 4.9 5.3 5.5 5.0 7.0 6.0 4.7 4.2 4.0 3.6 3.7 3.7
SK 13.5 9.5 15.0 13.7 12.8 11.6 10.1 4.6 4.2 5.0 4.3 4.7 4.6
FI 8.2 8.1 7.8 7.6 7.7 7.9 7.2 7.2 6.9 7.5 7.5 7.2 6.9
SE 2.9 2.8 2.8 3.3 2.7 2.7 2.7 2.6 2.6 2.7 2.6 2.4 2.5
UK 12.9 13.2 13.2 12.7 12.7 12.3 12.5 11.5 11.3 11.0 10.7 9.6 10.3
NO 9.1 8.2 8.8 9.9 7.8 7.9 7.1 6.9 6.9 7.0 6.7 6.3 6.3
TableF.3: Personal income tax revenue allocated to social transfers and pensions
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
BE 14.0 14.4 12.1 12.1 12.2 12.7 13.1 13.7 14.1 14.4 14.5 14.1 14.1
BG -0.0 0.0 -0.0 0.0 0.0 -0.0 0.0 0.0 0.0 0.0 -0.0 0.0 -0.0
CZ 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
DK 22.1 23.2 23.2 22.6 22.2 21.5 22.2 25.0 24.5 25.2 25.5 25.9 26.0
DE 2.3 2.8 2.8 3.2 3.3 3.3 3.3 3.5 3.5 3.4 3.5 3.6 3.7
EE 3.3 3.3 6.0 5.9 5.0 3.9 5.2 8.4 8.2 6.8 6.2 5.9 5.9
IE 0.8 1.2 0.9 0.9 0.9 0.9 0.9 0.9 0.9 1.9 2.0 2.2 2.2
EL 14.2 12.1 14.1 16.0 17.0 18.1 19.1 20.6 22.1 19.7 23.1 23.1 23.1
ES 6.2 6.2 6.3 6.6 6.6 6.2 6.6 7.4 8.9 9.8 10.9 11.9 12.3
FR 16.8 16.8 17.3 16.5 16.7 16.9 17.7 18.5 20.0 20.0 17.0 17.6 18.2
HR 2.5 2.6 2.3 2.1 2.4 2.7 2.9 3.0 3.0 2.5 2.9 3.2 3.0
IT 22.0 21.5 22.4 22.8 22.6 22.0 22.5 24.4 24.9 25.5 26.2 27.0 27.0
CY 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5
LV 1.6 1.6 1.7 1.9 1.7 0.9 2.1 3.6 4.7 5.2 5.2 5.3 5.6
LT 2.2 2.5 2.5 2.6 3.0 3.7 5.2 7.7 6.9 6.3 4.1 3.5 3.5
LU 9.7 11.5 11.4 11.9 11.7 11.4 11.4 11.5 11.5 11.8 12.0 11.0 11.0
HU 1.5 1.6 1.6 1.8 1.9 7.4 8.4 3.4 2.6 0.8 1.0 1.0 0.9
MT 14.6 14.8 15.1 15.7 16.5 16.2 16.3 16.8 17.3 17.4 18.0 18.4 19.4
NL 17.7 18.0 18.2 18.8 18.4 17.9 17.0 18.9 19.7 20.4 20.1 22.0 20.5
AT 18.7 19.6 18.6 17.8 18.1 18.0 18.1 18.4 19.0 19.3 19.7 19.8 19.8
PL 17.4 17.7 18.1 16.9 17.3 15.6 15.6 17.3 17.5 17.6 17.7 18.6 18.5
PT 11.3 12.4 13.5 14.2 14.9 15.6 15.7 16.7 18.3 19.7 19.7 19.7 19.7
RO 0.3 0.5 0.5 1.1 1.4 1.9 1.9 4.5 5.7 5.3 5.5 6.3 5.7
SI 2.8 2.6 2.5 2.5 2.3 2.1 2.2 2.3 2.5 2.8 2.7 2.7 2.7
SK 0.0 0.0 -0.0 0.0 0.0 0.0 0.0 -0.0 0.0 0.0 0.0 0.0 0.0
FI 17.5 17.9 18.4 18.5 18.3 17.8 17.4 19.0 20.0 20.1 20.7 21.6 22.7
SE 23.8 26.5 26.3 23.9 24.1 22.4 22.9 24.1 22.5 20.9 21.4 21.6 20.4
UK 1.7 1.7 1.7 1.6 1.7 1.7 1.7 1.2 1.9 2.1 2.3 2.3 2.4
NO 9.5 9.7 9.9 9.8 9.9 9.9 9.8 10.5 10.8 9.6 10.0 9.7 9.7
TableF.4: Personal income tax revenue allocated to capital income
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
BE -1.1 -1.4 -1.1 -1.1 -1.6 -1.9 -2.2 -3.6 -4.3 -4.3 -3.8 -3.3 -3.3
BG 3.0 2.2 2.2 2.5 4.1 3.7 6.5 5.0 3.6 3.9 3.6 3.3 3.3
CZ 3.2 3.1 2.8 2.5 2.2 2.2 2.4 2.3 1.9 2.2 2.3 2.4 2.1
DK -2.8 -2.9 -2.0 -0.7 -0.3 0.3 -2.3 -3.9 -0.7 -1.1 -0.8 0.3 0.6
DE 2.2 4.0 3.9 3.9 4.5 5.0 5.8 5.0 4.5 4.7 4.7 4.3 4.0
EE 2.8 3.2 2.0 5.7 4.3 4.2 3.1 1.3 1.9 2.4 1.9 1.9 2.0
IE 4.8 6.8 7.2 7.2 7.2 7.5 7.5 7.5 7.5 5.7 6.0 5.9 5.9
EL 12.3 12.1 12.0 11.8 11.8 11.4 11.4 11.3 11.2 11.9 11.7 11.7 11.7
ES 11.0 10.8 10.3 11.8 15.4 14.8 13.4 12.4 10.2 10.7 10.8 10.9 11.3
FR 7.0 7.0 6.6 7.3 9.5 9.3 9.4 9.4 10.9 10.9 15.8 17.1 16.8
HR 15.2 12.1 11.6 9.4 9.1 8.3 7.7 7.6 8.2 8.3 9.2 10.9 11.8
IT 4.3 5.1 4.6 4.7 4.8 5.2 5.1 5.2 5.3 4.7 3.8 4.0 4.0
CY 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9
LV 3.1 1.3 0.8 0.2 1.1 2.0 0.9 0.8 2.4 5.8 7.1 7.5 6.9
LT 3.7 3.5 4.9 6.0 4.4 5.0 5.2 3.9 4.6 5.7 6.7 7.0 7.6
LU 5.8 5.7 6.0 6.4 5.8 8.0 7.6 5.9 7.0 5.6 4.8 3.4 3.4
HU 9.3 9.8 8.5 8.7 9.1 10.0 5.7 13.9 10.8 10.9 9.0 9.2 9.6
MT 6.1 6.3 7.4 7.5 5.9 5.9 6.0 5.8 5.2 5.1 4.0 3.9 2.9
NL -11.5 -13.0 -11.9 -13.2 -11.7 -11.4 -11.9 -12.7 -11.8 -12.0 -10.9 -9.0 -6.9
AT 2.2 2.1 2.3 2.7 2.9 3.0 3.3 2.9 2.7 2.5 2.5 2.5 2.5
PL 5.3 5.8 4.2 6.6 7.6 9.0 6.6 6.7 6.5 6.7 7.3 7.5 5.6
PT 15.4 15.4 13.7 13.2 12.6 14.8 17.0 16.6 13.1 14.9 19.7 19.7 19.7
RO 34.0 31.4 32.3 25.8 24.7 23.7 25.1 22.6 15.2 17.1 16.4 14.9 23.1
SI 2.0 1.8 2.2 2.7 5.1 8.7 8.2 5.8 5.6 5.4 7.3 4.6 4.6
SK 3.5 3.2 2.5 1.5 1.8 1.9 1.8 1.5 1.5 1.2 1.3 1.4 1.3
FI 3.7 3.8 5.0 5.8 6.8 8.0 6.3 4.7 5.8 5.7 5.3 5.6 6.1
SE 1.7 1.8 2.5 4.6 7.0 8.6 4.6 4.4 5.7 4.7 4.4 5.1 7.1
UK 10.4 10.9 11.5 12.0 12.5 13.1 13.7 14.1 12.0 11.4 12.4 13.4 13.4
NO 6.1 5.8 5.6 6.7 7.3 8.7 8.2 9.1 9.6 9.8 9.7 10.1 10.1
Effective average corporate tax In both cases, the hypothetical investment takes place in
one period and generates areturn in the next period. It is
rate assumed throughout that the tax system is expected to
remain unchanged over the life of the investment. The
The methodology used for the calculation of the impact of taxation depends on anumber of features of
effective tax rates is set out by Devereux and Griffith the tax system, including the statutory tax rate, capital
(1999, 2003), and has also been used in an earlier study by allowances, the treatment of interest deduction, the
the European Commission in 2001(31). The methodology allowance for corporate equity, the treatment of foreign
has been applied for the calculation of effective tax rates source income, wealth taxes paid by the company,
in the EU and other countries by ZEW on ayearly basis.(32) as well as possibly the treatment at the corporate and
personal level of dividends paid by the company, and
The basic approach proposed by Devereux and Griffith
wealth and capital gains taxes at the personal level.
(1999, 2003) is to consider ahypothetical incremental
investment located in aspecific country undertaken by The forwardlooking effective tax rates offer aconvenient
acompany resident possibly in the same country, but theoretical framework for summarising at abroad
also possibly in another country. Given aposttax real level the interaction of tax rules relating to capital
rate of return required by the companys shareholder, it investment. It should be noted that the indicator should
is possible to use the tax code to compute the implied be interpreted with caution, taking into account the
required pretax real rate of return, known as the cost assumptions related to the hypothetical investment as
of capital(33). The proportionate difference between the well as to the modelling detail of the tax systems under
cost of capital and the required posttax real rate of return consideration. The measures presented here should also
is known as the effective marginal tax rate (EMTR)(34). be distinguished from backwardlooking approaches,
as derived from published data on tax payments, either
This approach is based on the presumption that firms
from company accounting records or from tax receipts.
undertake all investment projects which earn at least
The latter offer the advantage that they are based on
the required rate of return. For agiven required posttax
reallife data, but are subject to anumber of limitations
rate of return, the more severe the tax system, the higher
when analysing investment decisions: time lags in
is the cost of capital, and hence the less likely that any
information and alack of framework to distinguish
specific investment project will be undertaken.
between economic effects and tax effects, and the
A complementary approach is to consider discrete absence of atime perspective.
choices for investment, and in particular the discrete
location choice. If two locations are mutually exclusive, A) Economic assumptions
then the company must choose between them. In this
case, the impact of taxation on the choice is measured Several assumptions need to be made in order to define
by the proportion of total income taken in tax in each the hypothetical investment project analysed in this
location. Devereux and Griffith (1999, 2003) proposed report, and the economic conditions under which it
ameasure of an effective average tax rate (EATR)(35) to would take place. The following is assumed:
identify the effect of taxation on such discrete location
choices. The investment is made in the manufacturing sector.
The shareholder is assumed to be able to earn areal

rate of return of 5% on an alternative investment.
(31) European Commission (2001a) If the alternative investment is not taxed, this is also
(32) For the most recent report see ZEW (2015), Effective Tax Levels using the posttax return required by the shareholder on
the Devereux/Griffith Methodology, Mannheim.
(33) In the absence of personal taxes, the company is assumed to be
the hypothetical investment analysed. Any tax on the
required to earn aposttax real rate of return of 5%. The cost of capital alternative asset reduces the required posttax rate of
is the implied required pretax real rate of return. The cost of capital is return on the hypothetical investment.
calculated for each of 15 different types of investment (5 assets, each
possibly financed from 3 sources).
The inflation rate is assumed to be 2% in all countries.
(34) The EMTR is astraightforward calculation as the proportionate
difference between the cost of capital and the posttax real rate of
return of 5%. The EMTR is not represented in the tables, since, in the Separate investments in five different assets are
absence of personal taxes, it does not provide more information than considered. They are as follows, together with the true
the cost of capital.
economic depreciation rate assumed in each case
(35) The effective average tax rate is in principle the relevant rate for
analysing discrete investment choices, such as where to locate. The (based on astudy from the Ifo Institute in Munich):
EATR is calculated for each of 15 different types of investment (5 intangibles (taken for tax purposes here to be the
assets, each possibly financed from 3 sources). However, now there
is not only aposttax real rate of return required by the shareholder, purchase of apatent) (depreciation rate of 15.35%);
but also afixed pretax rate real rate of 20%, while the minimum industrial buildings (3.1%); machinery (17.5%); financial
required posttax real rate of return (in the absence of personal taxes)
remains at 5%. This generates an investment project with apositive
assets (zero); and inventories (zero). In presenting
net present value. The EATR is ameasure of the present value of taxes averages over different forms of investment, these
paid expressed as aproportion of the net present value of the income assets are weighted equally.
stream (excluding the initial cost of the investment).
Three sources of finance for investment in each asset The types of parameters incorporated into the model
are separately considered: retained earnings, new are as follows:
equity and debt. In presenting averages over different
forms of investment, weights used are taken from statutory corporation tax rates, including surcharges
OECD (1991): retained earnings 55%, new equity 10% and typical local tax rates on profit, as well as various
and debt 35%. special rates which apply to specific forms of income
or expenditure;
The methodology has been also applied to compute
effective tax rates at the shareholder level. Three types corporate real estate taxes, net wealth taxes and other
of shareholders are considered: zerorate, toprate nonprofit taxes on assets;
nonqualified and toprate qualified. In this report
capital allowances for industrial buildings, machinery,
the shareholder taxation in the personal income tax
intangibles (the purchase of apatent) and the tax
is assumed to be zero. Only corporate taxation is
treatment of financial assets and inventories.
considered.
B) Description of the tax parameters

Common figures to all countries for the real rate of
return, the inflation rate, the true economic depreciation
on assets and the weights for investments and sources
of finance are used in order to identify differences in
effective tax rates due to tax regimes, rather than due to
differences in underlying economic conditions.
Bibliography
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labour and capital, Venice, July 2002. 2000.
Clark, S., Using micro data to assess average effective Mendoza, E. G., Razin, A., and L. L. Tesar, Effective tax
tax rates, paper presented at the CESifo conference on rates in macroeconomics. Crosscountry estimates of
measuring the tax burden on labour and capital, Venice, tax rates on factor incomes and consumption, Journal of
July 2002. Monetary Economics, Vol. 34, pp. 297323, 1994.
De Haan, J., Sturm, J. E., and B. Volkerink, How to measure OECD, Organisation for Economic Cooperation and
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Tax Competition, and Foreign Direct Investment, paper Policy Studies, No 05, Paris, 2002.
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burden on labour and capital, Venice, July 2002. OECD, Organisation for Economic Cooperation and
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Investment Choices. Revision 2, IFS Working Paper Valenduc, C., Effective or implicit tax rates? , paper
W98/16, 1999. presented at the conference on corporate and capital
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Taxation Trends

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Luxembourg: Publications Office of the European Union, 2016

Print ISBN 978-92-79-57442-9 ISSN 1831-8789 doi:10.2785/420903 KP-DU-16-001-EN-C

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DG Taxation and Customs Union

Directorate-General for Taxation and Customs Union

DG Taxation and Customs Union | Taxation trends in the European Union  3

Any questions or suggestions relating to the analysis should be addressed to:

Language and dissemination

4  Taxation trends in the European Union | DG Taxation and Customs Union

DG Taxation and Customs Union | Taxation trends in the European Union  5

1. Development of the overall tax revenue in the European Union 15

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4. Annex B: Methodological and explanatory notes 293

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DG Taxation and Customs Union | Taxation trends in the European Union  15

Level and long-term trends

THE TAX-TO-GDP RATIO There is considerable diversity within the EU as regards

16  Taxation trends in the European Union | DG Taxation and Customs Union

Source: DG Taxation and Customs Union, based on Eurostat data

Graph 3: Tax revenue (including compulsory actual social contributions), 2013-2014

Source: DG Taxation and Customs Union, based on Eurostat data

DG Taxation and Customs Union | Taxation trends in the European Union  17

Graph 4: Revenue structure by level of government, 2014

Local government State government

Social security funds

0.1 0.0 0.0 0.0 0.0 0.0

(1) As supplied in ESA2010 National Accounts, as opposed to ultimately received revenue.

Source: DG Taxation and Customs Union, based on Eurostat data

18  Taxation trends in the European Union | DG Taxation and Customs Union

18.4 17.1 17.0

Source: DG Taxation and Customs Union, based on Eurostat data

DG Taxation and Customs Union | Taxation trends in the European Union  19

Revenue structure by type of tax

Distribution of the tax burden by type of tax

20  Taxation trends in the European Union | DG Taxation and Customs Union

Share of capital tax revenue

Capital and business income Stocks of capital

DG Taxation and Customs Union | Taxation trends in the European Union  21

Graph 7: Implicit tax rate on consumption, 1995-2014

Source: DG Taxation and Customs Union, based on Eurostat data

Graph 8: Decomposition of the ITR on consumption 2014

VAT component Tobacco and alcohol component Energy component Residual

Source: DG Taxation and Customs Union, based on Eurostat data

22  Taxation trends in the European Union | DG Taxation and Customs Union

Source: DG Taxation and Customs Union

SIGNIFICANT DIFFERENCES IN STABILITY IN VAT RATES IN 2016

DG Taxation and Customs Union | Taxation trends in the European Union  23

Taxation trends in the European Union | DG Taxation and Customs Union

DG Taxation and Customs Union | Taxation trends in the European Union 

United Kingdom: Standard rate increased to 20 % on 04.01.2011

Graph 10: Implicit tax rate on labour, 2002-2014

Source: DG Taxation and Customs Union, based on Eurostat data

DG Taxation and Customs Union | Taxation trends in the European Union 3

4 Taxation trends in the European Union | DG Taxation and Customs Union

DG Taxation and Customs Union | Taxation trends in the European Union 5

1. Development of the overall tax revenue in the European Union 15

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4. Annex B: Methodological and explanatory notes 293

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