Annex A Tables

Table 19: Direct Taxes as % of GDP - Corporate income tax

(2)
Difference(1) Ranking Revenue
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 1995 to 2010 2000 to 2010 2010 2010
BE 2.3 2.7 2.8 3.4 3.2 3.2 3.1 3.0 2.9 3.1 3.2 3.6 3.5 3.4 2.5 2.7 0.4 -0.5 9 9 598
BG 4.5 5.0 5.1 4.0 3.1 2.7 3.8 3.0 2.8 2.5 1.8 2.1 4.4 3.2 2.6 1.9 -2.6 -0.8 20 692
CZ 4.4 3.2 3.7 3.3 3.7 3.3 3.9 4.2 4.4 4.4 4.3 4.6 4.7 4.2 3.5 3.4 -1.0 0.1 5 5 031
DK 2.3 2.5 2.7 3.0 2.4 3.3 2.8 2.9 2.9 3.2 3.9 4.4 3.8 3.3 2.3 2.7 0.4 -0.5 8 6 467
DE 2.0 2.4 2.5 2.6 2.8 2.9 1.7 1.6 1.8 2.2 2.5 2.9 2.9 2.7 2.0 2.2 0.2 -0.7 17 54 770
EE 2.4 1.6 1.8 2.4 2.0 0.9 0.7 1.1 1.6 1.7 1.4 1.5 1.6 1.6 1.9 1.4 -1.1 0.5 24 194
IE 2.7 3.1 3.2 3.3 3.8 3.7 3.6 3.7 3.8 3.6 3.5 3.9 3.5 2.9 2.5 2.6 -0.2 -1.2 10 3 978
(3)
EL 2.3 2.0 2.3 2.8 3.2 4.1 3.4 3.4 2.9 3.0 3.3 2.7 2.6 2.5 2.5 2.4 0.1 -1.7 13 5 446
ES 1.9 2.0 2.7 2.5 2.9 3.1 2.9 3.3 3.1 3.5 3.9 4.2 4.8 2.9 2.3 1.8 0.0 -1.3 23 19 425
FR 1.8 2.1 2.3 2.3 2.7 2.8 3.1 2.6 2.1 2.4 2.3 2.9 2.9 2.7 1.3 1.9 0.1 -0.9 22 36 352
IT 3.3 3.8 4.1 2.5 2.8 2.4 3.2 2.7 2.3 2.4 2.3 2.9 3.3 3.1 2.4 2.3 -1.0 -0.1 14 36 349
CY 4.0 4.4 4.4 4.9 6.0 6.2 6.3 6.0 4.4 3.7 4.7 5.5 6.8 7.1 6.5 6.2 2.2 0.0 2 1 075
LV 1.8 1.8 2.2 2.3 2.0 1.6 1.9 2.0 1.5 1.8 2.0 2.3 2.7 3.2 1.6 1.0 -0.8 -0.6 27 174
LT 2.0 1.7 1.5 1.3 0.8 0.7 0.5 0.6 1.4 1.9 2.1 2.8 2.6 2.7 1.8 1.0 -1.0 0.3 26 276
LU 6.6 6.8 7.5 7.6 6.7 7.0 7.3 8.0 7.3 5.7 5.8 5.0 5.3 5.1 5.5 5.7 -0.8 -1.2 3 2 310
HU 1.9 1.8 1.9 2.1 2.3 2.2 2.3 2.3 2.2 2.1 2.1 2.3 2.8 2.6 2.2 1.2 -0.7 -1.1 25 1 135
MT 2.6 2.3 2.6 2.5 2.7 2.9 3.2 3.8 4.4 4.1 4.5 5.0 6.8 6.7 7.1 6.5 3.9 3.6 1 402
NL 3.3 4.1 4.5 4.5 4.5 4.3 4.2 3.6 3.0 3.3 3.6 3.7 3.5 3.4 2.1 2.3 -0.9 -2.0 15 13 629
AT 1.6 2.1 2.2 2.3 1.9 2.2 3.2 2.4 2.3 2.4 2.3 2.3 2.6 2.6 1.9 2.0 0.4 -0.1 18 5 803
PL 2.7 2.7 2.7 2.6 2.4 2.4 1.9 2.0 1.8 2.2 2.5 2.4 2.8 2.7 2.3 2.0 -0.7 -0.4 19 7 073
PT 2.3 2.7 3.1 3.1 3.5 3.7 3.3 3.3 2.8 2.9 2.7 2.9 3.6 3.7 2.9 2.8 0.5 -0.9 7 4 910
RO 3.7 3.1 4.2 3.7 3.8 3.0 2.5 2.6 2.8 3.2 2.7 2.8 3.1 3.0 2.7 2.3 -1.4 -0.6 16 2 817
SI 0.5 0.9 1.0 1.0 1.2 1.2 1.3 1.6 1.7 1.9 2.8 3.0 3.2 2.5 1.8 1.9 1.4 0.7 21 668
SK 6.0 4.3 3.6 3.2 3.1 2.6 2.6 2.5 2.8 2.6 2.7 2.9 3.0 3.1 2.5 2.5 -3.5 -0.1 12 1 652
FI 2.3 2.8 3.5 4.3 4.3 5.9 4.2 4.2 3.4 3.5 3.3 3.4 3.9 3.5 2.0 2.5 0.2 -3.4 11 4 559
SE 2.6 2.6 2.8 2.6 3.0 3.8 2.6 2.0 2.2 2.9 3.6 3.6 3.8 2.9 3.0 3.4 0.8 -0.3 4 11 880
UK 2.8 3.2 3.9 3.9 3.5 3.6 3.5 2.8 2.7 2.9 3.4 4.0 3.4 3.6 2.8 3.1 0.3 -0.5 6 52 604
NO 4.4 5.2 5.0 3.2 4.5 8.9 8.9 8.1 8.0 9.8 11.7 12.7 11.0 12.2 9.2 10.1 5.7 1.2 31 762
IS 1.1 0.9 1.0 1.1 1.5 1.1 0.9 0.8 1.3 1.2 2.0 2.4 2.5 2.0 1.8 1.1 -0.1 -0.1 100

EU-27 averages 289 270

weighted 2.4 2.7 3.1 2.9 3.0 3.1 2.9 2.6 2.4 2.7 2.9 3.3 3.3 3.0 2.2 2.4 0.0 -0.8
arithmetic 2.8 2.9 3.1 3.1 3.1 3.2 3.1 3.0 2.9 2.9 3.1 3.3 3.6 3.4 2.8 2.7 -0.2 -0.5

EA-17 averages 201 120

weighted 2.3 2.6 2.9 2.7 2.9 3.0 2.8 2.6 2.4 2.6 2.8 3.2 3.3 2.9 2.0 2.2 -0.1 -0.8
arithmetic 2.8 2.9 3.2 3.3 3.4 3.5 3.4 3.3 3.1 3.1 3.2 3.4 3.7 3.5 2.9 2.9 0.1 -0.6

EU-25 averages
weighted 2.4 2.7 3.1 2.9 3.0 3.1 2.9 2.6 2.4 2.7 2.9 3.3 3.3 3.0 2.2 2.4 0.0 -0.8
arithmetic 2.7 2.8 3.0 3.1 3.1 3.2 3.1 3.0 2.9 2.9 3.2 3.4 3.6 3.4 2.8 2.7 0.0 -0.5
(1) In percentage points
(2) In millions of euro
(3) Data for Greece is provisional for years 2003-2010
See explanatory notes in Annex B
Source: Eurostat (online data code gov_a_tax_ag)
Date of extraction: 13/01/2012

198 Taxation trends in the European Union