Data on Taxation Trends

Data on Taxation Trends in all EU countries provides a wealth of information on key taxation indicators, enabling the assessment of tax systems from various perspectives (by type of tax, economic function, level of government, and implicit tax rates, etc). This information is available for all EU Member States and the EU as a whole, as well as for Iceland and Norway.

The latest release of Data on Taxation Trends shows that tax revenues as a share of GDP fell in 2023 to its lowest point since 2011.

The Data on Taxation Trends released on 10 March 2025 shows that EU-27 Member States collected EUR 6,711 billion in taxes in 2023, an increase of 4.7% compared to 2022. However, the growth of nominal GDP in an inflationary economic context resulted in a fall in tax revenues as share of GDP (from 39.7% in 2022 to 39.0% in 2023). France (43.8%), Denmark (43.4%) and Austria (43.1%) were the EU-27 countries with the highest tax burden, while Ireland (21.9%), Romania (26.2%) and Malta (26.6%) registered the lowest rate.

Looking into the breakdown by economic function in the EU-27, revenues from labour taxes (including social contributions) increased in nominal terms in 2023 by 5.9%, due to salary rises and a strong labour market. Revenues from capital taxes increased by 4.5% supported by rising businesses profits, while revenues from consumption taxes had the lowest growth rate (2.5%) due to a sluggish internal demand. As a result, the share of labour taxes (including social contributions) in total tax revenues expanded in 2023, from 50.6% to 51.2%, equivalent to the decrease in the share from consumption taxes, from 27.6% to 26.9%. The share of capital tax revenues remained unchanged at 21.9%.

The Data on Taxation Trends is produced annually by the Directorate General for Taxation and Customs Union (DG TAXUD) in cooperation with the Expert Group on the Structures of Taxation Systems, which comprises experts from the national finance ministries and is chaired by DG TAXUD. The data provides statistical information on tax revenue by economic function, type of tax, level of government and implicit tax rates. The data from "Data on Taxation Trends" will be used to inform the 2025 Annual Report on Taxation, scheduled for publication in June 2025, as well as the EU Semester cycle. The Commission’s services bear sole responsibility for this publication and its content.