Tax Reforms Tables by Member State
This webpage gathers the results of the annual OECD – European Commission joint questionnaire on tax policy reforms.
The summary tables included in the individual country fiches concern the latest tax reforms reported by the Member States in their replies to the survey, i.e., reforms announced, legislated or implemented during 2023 and not published before (online and in previous reports).
The reforms are categorised by type of measure (VAT, CIT, PIT, etc.) and a brief description is provided to explain the change (impact on tax base and tax rate). 2024 questionnaires included also a specific question aimed at identifying reforms responding to rising prices.
For European countries, the European Commission uses information that is collected through the questionnaires in its Annual Report on Taxation, which includes an overview of latest tax policy trends in the EU Member States.
The OECD also uses the information provided as the basis for producing its Tax Policy Reforms report, an annual publication which provides an overview of tax reforms and tax policy trends across countries.
For comprehensive information on taxation in each EU country, visit the Taxes in Europe Database (TEDB).
Tax reforms in each EU country (2023)
AT BE BG HR CY CZ DK EE FI FR DE GR HU IE IT LV LT LU MT NL PL PT RO SK SI ES SE
Related links
- Taxes in Europe Database (TEDB) – an interactive tool for downloading information on Member States' tax systems.
- Annual Report on Taxation – an analysis of the latest tax reforms in all EU countries
- OECD Tax Policy Reforms 2023