Taxation and Customs Union

Taxation Trends Report 2018

Tax revenues rose in 19 Member States in 2016 as a percentage of GDP in 2016, a study published today by the European Commission has found. However, the level of taxation in EU Member States differs greatly.

The findings are in the 2018 edition of the Taxation Trends report, a yearly snapshot of tax systems in the EU, Iceland and Norway that provides extensive and comparable data on the different tax structures and rates of Member States.

The report also shows that the share of labour taxes in total tax revenues shrank progressively from 2010 to 2016 when it accounted for 49.8% - similar to its pre-crisis level. Corporate income tax revenues, on the other hand rose to 2.7% of GDP in 2016 compared with 2.6% in 2015, continuing their gentle increase since the crisis though not yet at pre-crisis levels.

The report also provides an analysis on the medium- to long-term evolution of these trends. Taxation is a top priority for the Juncker Commission and providing quality data is a must if we want to develop robust and effective tax policies for the future.

This report offers a breakdown of comparative tax levels in the EU and of tax revenues raised from consumption, labour and capital. It also contains data on energy, environmental and property taxation, plus rates for personal and corporate income taxes.

Download the report