Top Personal Income Tax Rates in Europe
Denmark (55.9 percent), France (55.4 percent), and Austria (55 percent) have the highest top statutory personal income tax rates among European OECD countries.
1 min read
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Our EU tax policy team regularly provides accessible, data-driven insights from sources such as the European Commission, the Organisation for Economic Co-Operation and Development (OECD), and others.
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Featured Data
VAT Rates in Europe, 2023
The EU countries with the highest standard VAT rates are Hungary (27 percent), Croatia, Denmark, and Sweden (all at 25 percent). Luxembourg levies the lowest standard VAT rate at 16 percent, followed by Malta (18 percent), Cyprus, Germany, and Romania (all at 19 percent).
4 min read
Corporate Income Tax Rates in Europe, 2023
Taking into account central and subcentral taxes, Portugal has the highest corporate tax rate in Europe at 31.5 percent, followed by Germany and Italy at 29.8 percent and 27.8 percent, respectively
2 min readAll EU Tax Data
177 Results
Actionable VAT Policy Gap in Europe
Value-added taxes (VAT) make up approximately one-fifth of total tax revenues in Europe. However, European countries differ significantly in how efficiently they raise VAT revenues. One way to measure a country’s VAT efficiency is the VAT Gap.
3 min read
Tax Subsidies for R&D Expenditures in Europe
Many countries incentivize business investment in research and development (R&D), intending to foster innovation. A common approach is to provide direct government funding for R&D activity. However, a significant number of jurisdictions also offer R&D tax incentives.
3 min read
Integrated Tax Rates on Corporate Income in Europe
The integrated tax rate on corporate income reflects both the corporate income tax and the dividends or capital gains tax—the total tax levied on corporate income. For dividends, Ireland’s top integrated tax rate was highest among European OECD countries, followed by France and Denmark
3 min read
VAT Rates in Europe, 2021
More than 140 countries worldwide—including all European countries—levy a Value-Added Tax (VAT) on goods and services.
4 min read
Sparkling Wine Taxes in Europe
This week, people around the world will celebrate New Year’s Eve, with many opening a bottle of sparkling wine to wish farewell to—a rather consequential—2020 and offer a warm welcome to the—by many of us, long-awaited—new year 2021.
1 min read
Wealth Taxes in Europe
Net wealth taxes are recurrent taxes on an individual’s wealth, net of debt. The concept of a net wealth tax is similar to a real property tax. But instead of only taxing real estate, it covers all wealth an individual owns. As today’s map shows, only three European countries covered levy a net wealth tax, namely Norway, Spain, and Switzerland. France and Italy levy wealth taxes on selected assets but not on an individual’s net wealth per se.
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Reduced Corporate Income Tax Rates for Small Businesses in Europe
Corporate income taxes are commonly levied as a flat rate on business profits. However, some countries provide reduced corporate income tax rates for small businesses
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Patent Box Regimes in Europe
Patent box regimes (also referred to as intellectual property, or IP, regimes) provide lower effective tax rates on income derived from IP.
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Comparing Europe’s Tax Systems: International Tax Rules
International tax rules define how income earned abroad and by foreign entities are taxed domestically, making them an important element of a country’s tax code.
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Comparing Europe’s Tax Systems: Consumption Taxes
How do consumption tax codes compare among European OECD countries? Explore our new map to see how consumption tax systems in Europe compare.
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Comparing Europe’s Tax Systems: Individual Taxes
How do individual income tax codes compare among European OECD countries? Explore our new map to see how individual income tax systems in Europe compare.
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Comparing Europe’s Tax Systems: Corporate Taxes
A tax code that is competitive and neutral promotes sustainable economic growth and investment while raising sufficient revenue for government priorities.
3 min read
Carbon Taxes in Europe
17 European countries have implemented a carbon tax, ranging from less than €1 per metric ton of carbon emissions in Ukraine and Poland to over €100 in Sweden.
3 min read
Recent Changes in Dividend Tax Rates in Europe
Over the last three years, eight European OECD countries have made changes to their dividend tax rates. Iceland, Norway, Slovenia, Switzerland, and Turkey increased their rates, each between roughly one and three percentage points. France, Greece, and Latvia cut their rates by 10 percentage points.
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Recent Changes in Top Personal Income Tax Rates in Europe
Ten European OECD countries recently changed their top personal income tax rates. Of the ten countries, six cut their top personal income tax rates while the other four raised their top rates.
4 min read
New European Commission Report: VAT Gap
Just as COVID-19 is putting pressure on other sources of revenue, the loss of VAT revenues resulting from the crisis will force governments to evaluate their VAT systems.
3 min read
Recent Changes in Statutory Corporate Income Tax Rates in Europe
Over the last two decades, corporate income tax rates have declined around the world. Our new map shows the most recent changes in corporate tax rates in European OECD countries, comparing how combined statutory corporate income tax rates have changed between 2017 and 2020.
3 min read
Tax Treaty Network of European Countries
Tax treaties usually provide mechanisms to eliminate double taxation and can provide certainty and stability for taxpayers and encourage foreign investment and trade. A broad network of tax treaties contributes to the competitiveness of an economy.
1 min read
Thin-Cap Rules in Europe
To discourage a certain form of international debt shifting, many countries have implemented so-called thin-capitalization rules (thin-cap rules), which limit the amount of interest a multinational business can deduct for tax purposes.
4 min read