''Taxes in Europe - Tax reforms'' database (TEDB/TAXREF)
The "Taxes in Europe" database (TEDB) is the European Commission's on-line information tool covering the main taxes in force in the EU Member States. The system contains information on around 600 taxes, as provided to the European Commission by the national authorities.
The new "Tax reforms" database (TAXREF) is entailed by the update of the TEDB. It collects information on tax reforms in the member states in a structured way. It covers reforms in eight important tax categories: VAT, PIT, CIT, Social Security contributions paid by employees, Social Security contributions paid by employers and the three EU harmonised Excise duties on Alcoholic beverages, Energy products and Tobacco products. TAXREF is an innovative tool to analyse trends in taxation in the member states in a timely way. It identifies how European tax systems are evolving over time.
Access to the databases is free for all users.
The information can be found quickly and easily using the search tool (please consult the user manual).
What type of information is available?
The "Taxes in Europe" database contains, for each individual tax, information on its legal basis, assessment base, main exemptions, applicable rate(s), economic and statistical classification, as well as the revenue generated by it.
The information is listed in the form of a downloadable file.
The "Taxes in Europe" database is not meant to constitute a reference for legal purposes (see also important legal notice).
The "Tax reforms" database contains detailed information on tax measures and reforms taken by the Member States when they consist of a change in the rate, a change in revenue of more than 5% or 0.1% of GDP, and/or when they are considered politically important.
Please be aware that the tax forms from previous years do not always have the correct lay-out as the old forms have been automatically migrated into the new lay-out version.
What types of taxes can be found?
The "Taxes in Europe" database covers the following types of taxes:
- All main taxes in revenue terms. These include notably personal income taxes, corporate income taxes, value added taxes, excise duties;
- The main social security contributions.
- A List of minor taxes yielding less than 0.1% of GDP (not covered by the database) can be found here.
The database does NOT cover information on Customs duties and tariffs. This type of information can be found in the customs tariff database TARIC.
The "date of last update" is mentioned for each tax as well as the "Version date" specifying the date to which the info in the form reflects. For further information please read the list of Frequently Asked Questions and the Search Tool's User Manual.
Enquiries on the "Taxes in Europe" database may be addressed to: TEDB@ec.europa.eu. Please note that the Commission does not answer questions on individual tax compliance requirements.
- Go to the "Taxes in Europe" database.
- Go to the "Tax reforms" database.
- Before the creation of the "Taxes in Europe" database, information on taxes was available in the "Inventory of Taxes" with data about the then 15 EU Member States. See the 2000 version of the inventory and the 2002 version .
- Links to the websites of national Ministries of Finance