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Taxation Reforms Database

The taxation reforms database provides detailed information on the main tax reforms implemented in EU Member States since 2010. It is based on the overview of reforms included in subsequent editions of the report "Tax Reforms in EU Member States", published on an annual basis by DG ECFIN and DG TAXUD of the European Commission.

Information available

For each of the reforms included in the database, the following information is available:

  • Type of tax. For example, corporate income tax, personal income tax, social security contributions paid by employers or employees, property taxes, value added tax and a variety of excise duties. A more detailed breakdown of tax categories is available as of 2014Q3.
  • Type of reform. For example, a change in the rate or the base.
  • Direction of reform. For example, whether it concerns an increase or a reduction in the rate.
  • Time period. For example, the time period 2014Q3-2015Q2.
  • Description of reform.
  • Date of announcement/entry into force (available as of 2014Q3).

The information is not consolidated, which implies that one and the same tax can be the subject of a reform increasing it and another reform decreasing it during the same period.
The database currently covers the period from 2010 to mid-2015. Croatia is covered as of 2012. The overall period is divided into five sub-periods, following the reporting logic of "Tax Reforms in EU Member States": 2010Q1-2011Q2, 2011Q1-2012Q2, 2012Q1-2013Q2, 2013Q3-2014Q2 and 2014Q3-2015Q2. Given this temporal partition, there is some overlap in the reporting of measures and reforms in the period up to 2013Q2.

>> Use the taxation reforms database interface online

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