Denmark is the European country with the highest top statutory income tax rate as of 2025, with the Nordic country having a top taxation band of **** percent. Other countries with high taxes on top earners included France, with a top rate of **** percent, Austria, with a top rate of ** percent, and Spain, with a top rate of ** percent. Many countries in Europe have relatively high top income tax rates when compared with other regions globally, as these countries have relatively generous social systems funded by tax incomes. This is particularly the case in Western, Northern, and Central Europe, where the social state is generally stronger. On the other hand, formerly communist countries in the Central and Eastern Europe (CEE) region tend to have lower top income tax rates, with Romania and Bulgaria having the lowest rates in Europe in 2024, with their top income tax brackets both being only ** percent. These countries often have less well-developed social systems, as well as the fact that they must compete to retain their workers against other European countries with higher average wages. In spite of low-income taxes, these countries may take other deductions from employee's wages such as pension and healthcare payments, which may not be included in income taxation as in other European countries.

As of 2023, the average taxation rate for a single person without children who earned an average salary in the European Union was ***** percent of their total earnings. For a two-earner couple without children earning an average salary it was slightly less, at ***** percent, while for a single person without children earning **** times the average salary, the rate of taxation in the EU was *****%. Having children greatly reduced the average rate of taxation, with a one-earner couple with two children in the EU only paying out ***** percent of their gross household earnings in taxes in 2023. Tax rates in Europe are generally quite high, due to the progressive income tax systems set in place during the 20th century in many countries, which require high taxation in order to fund generous social welfare systems. ******* was the country with the highest average rates of taxation in 2023, with a high earning single person without children subject to pay almost half of their gross household earnings out in taxes. Other countries in North-western Europe such as *******, *******, and ********** also top the list for highest income taxation rates in Europe, while ****** was the country in Europe with the lowest average taxation rates in Europe during the same period. In both ******* and ******, single-earner families with two children actually saw the lowest average tax rates, due to the strong pronatalist policies in these countries and tax incentives for traditional single-earner households.

The Corporate Tax Rate in European Union stands at 17.50 percent. This dataset provides - European Union Corporate Tax Rate- actual values, historical data, forecast, chart, statistics, economic calendar and news.

As of 2025, ***** had the highest corporate tax rate in Europe, with a ceiling of ** percent. Germany followed in second place, with a maximum tax rate of ** percent. Hungary and Macedonia hold some of the lowest corporate tax rates in Europe.

This dataset provides values for CORPORATE TAX RATE reported in several countries. The data includes current values, previous releases, historical highs and record lows, release frequency, reported unit and currency.

This dataset provides values for SALES TAX RATE reported in several countries. The data includes current values, previous releases, historical highs and record lows, release frequency, reported unit and currency.

The country in the EU with the highest implicit taxation rate on labor income was Italy in 2023, with a rate of ** percent, while Austria had the second highest rate at **** percent. Bulgaria and Malta had the lowest rates of implicit taxes on labor income, at **** percent.

When analyzing the historical PIT rates, it should be noted that in 2000 the average rate was almost 45%. The highest income tax (approx. 60%) was imposed in Belgium, Denmark, as well as in the Netherlands and France. On the other hand, the lowest (25%) rates were recorded in Estonia and Latvia, which were not yet members of the European Union. In the following years, most EU countries rather lowered PIT rates, and the average of this tax in EU countries is 38.6%. The most significant reductions were introduced by Bulgaria, Lithuania, Romania and also Hungary. The PIT tax burden differs significantly in the EU countries, as some countries have relatively low rates, but in Denmark, Portugal and Sweden, the PIT tax exceeds 50%.

The dataset combines information on the effective resource tax rate in European countries and the resource productivity calculated as GDP over DMC (domestic material consumption). Alternative Circular Economy Indicators are also included (Circular Material Use Rate, Material Footprint, GVA from CE-related sectors, Patents related to recycling and secondary material). It is a panel dataset comprising 29 countries from 1995 to 2021.

We analyze the effects of top tax rates on international migration of football players in 14 European countries since 1985. Both country case studies and multinomial regressions show evidence of strong mobility responses to tax rates, with an elasticity of the number of foreign (domestic) players to the net-of-tax rate around one (around 0.15). We also find evidence of sorting effects (low taxes attract highability players who displace low-ability players) and displacement effects (low taxes on foreigners displace domestic players). Those results can be rationalized in a simple model of migration and taxation with rigid labor demand.

Portugal had the highest combined corporate income tax rate in 2023, reaching 31.5 percent, and was followed by Germany with a rate of 29.94 percent. On the other hand, Hungary had the lowest combined corporate income tax rate, reaching just nine percent in 2023.

This dataset provides values for PERSONAL INCOME TAX RATE reported in several countries. The data includes current values, previous releases, historical highs and record lows, release frequency, reported unit and currency.

The share of environmental taxation revenues in total tax revenues in the EU has decreased from a high point of 6.71 percent in 2004 to only 5.19 percent in 2023. The change from 2021 to 2022 was the greatest decline in this period, with the share of environmental tax revenues declining by 0.65 percent.

The Sales Tax Rate in European Union stands at 22.70 percent. This dataset provides - European Union Sales Tax Rate | VAT - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The country in the European Union with the highest implicit taxation rate on consumption was Hungary in 2023, with an implicit tax rate of **%, while Luxembourg was the country with the second highest implicit tax rate at **** percent. Spain was the EU country with the lowest implicit consumption tax rate, at **** percent.

Key information about European Union Tax Revenue

• EU Tax Revenue was reported at 4,799.122 USD bn in Dec 2023.
• This records an increase from the previous figure of 4,497.954 USD bn for Dec 2022.
• EU Tax Revenue data is updated yearly, averaging 3,811.308 USD bn from Dec 1999 to 2023, with 25 observations.
• The data reached an all-time high of 4,799.122 USD bn in 2023 and a record low of 1,880.685 USD bn in 2001.
• EU Tax Revenue data remains active status in CEIC and is reported by CEIC Data.
• The data is categorized under World Trend Plus’s Global Economic Monitor – Table: Tax Revenue: USD: Annual.

CEIC calculates annual Tax Revenue as the sum of Production and Import Tax and Current Taxes on Income Wealth and Etc and converts it into USD. Eurostat provides Tax Revenue in EUR. Federal Reserve Board average market exchange rate is used for currency conversions. European Union stands for EU27 excluding UK.

This database contains the following tax law information for 46 countries (EU and OECD member states): the corporate tax rate, reduced corporate tax rates for Small and Medium Enterprises (SME) and the thresholds for these to apply (e.g. with regard to firm revenue, number of employees etc.), withholding taxes on cross-border dividend payments, taxes on foreign earnings, and allowances for depreciation for corporate investment.

The average for 2021 based on 27 countries was 31.22 percent. The highest value was in Ireland: 53.03 percent and the lowest value was in Croatia: 7.51 percent. The indicator is available from 1972 to 2022. Below is a chart for all countries where data are available.

The average for 2021 based on 27 countries was 31.97 percent. The highest value was in Croatia: 47.4 percent and the lowest value was in Germany: 20.44 percent. The indicator is available from 1972 to 2024. Below is a chart for all countries where data are available.

The statistic represents the business tax rate in European Union and EFTA countries in 2012, by tax category. In 2012, a medium sized business in Belgium had to pay about *** percent of profit taxes.