Data on Taxation Trends

Data on Taxation Trends presented here provides a detailed overview of key taxation indicators, enabling analysis of tax systems from multiple perspectives (by tax type, economic function, government level, implicit tax rates, etc.). The data cover all EU Member States (including aggregates at EU-27 and euro area level), Iceland, and Norway.

According to the latest release (31 March 2026), EU-27 Member States collected €7.1 trillion in taxes in 2024, a 5.6% increase from 2023. However, strong nominal GDP growth (4.4% in 2024) partially offset this rise, leading to only a modest increase in the tax-to-GDP ratio (from 39.0% in 2023 to 39.4% in 2024). Denmark (45.2%), France (43.5%), and Austria (43.4%) had the highest tax burden in the EU-27, while Ireland (21.7%), Romania (27.9%), and Malta (28.8%) reported the lowest rates.

Looking into the breakdown of tax revenue by economic function in the EU-27, labour taxes (including social contributions) grew by 6.6% in nominal terms, driven by rising salaries and a strong labour market. Revenues from consumption taxes increased by 5.0% while capital taxes saw slower growth (4.1%), largely due to stagnant property tax revenues. As a result, labour taxes now account for 51.5% of total EU-27 tax revenue (up from 51.1% in 2023), while the shares of consumption and capital taxes declined slightly (from 27.0% to 26.8% and from 21.9% to 21.6% respectively).

Data on Taxation Trends is produced annually by the Directorate-General for Taxation and Customs Union (DG TAXUD), in collaboration with the Expert Group on the Structures of Taxation Systems, composed of experts from the national finance ministries and chaired by DG Taxation and Customs Union.

Data on Taxation Trends feed into the Annual Report on Taxation, to be published in June 2026, and the EU Semester cycle. The Commission services bear sole responsibility for this publication and its content.