Table 3: Indirect taxes as % of GDP

2006 2007 2008 2009 2010

EU-28 13.2 13.2 12.8 12.6 13.0

EU-27 13.5 13.4 13.0 12.8 13.1
EA-19 13.0 13.0 12.5 12.4 12.6
Belgium 13.4 13.3 13.4 13.3 13.5
Bulgaria 16.6 16.2 17.0 14.4 14.3
Czechia 10.5 10.7 10.5 11.0 11.3
Denmark 17.5 17.7 16.7 16.5 16.4
Germany 10.5 11.0 11.0 11.4 11.0
Estonia 13.5 13.4 12.2 14.6 13.8
Ireland 13.7 13.2 12.1 10.9 10.9
Greece 12.4 12.7 12.7 11.8 12.7
Spain 12.3 11.6 9.6 8.2 10.0
France 15.2 15.0 14.8 15.0 14.8
Croatia 18.3 18.0 17.8 17.0 17.6
Italy 14.6 14.5 13.7 13.5 14.0
Cyprus 15.8 17.4 16.7 14.4 14.4
Latvia 12.8 12.2 11.0 11.3 12.4
Lithuania 11.5 11.9 11.9 11.8 12.1
Luxembourg 12.7 13.1 12.5 12.5 12.3
Hungary 15.1 15.9 15.8 16.5 17.5
Malta 14.5 14.4 14.0 13.5 13.9
Netherlands 12.1 11.8 11.7 11.4 11.4
Austria 14.0 13.9 14.0 14.4 14.4
Poland 14.2 14.5 14.5 12.9 13.9
Portugal 14.9 14.5 14.1 12.6 13.3
Romania 12.9 12.2 11.4 10.3 11.9
Slovenia 15.0 14.7 14.1 13.7 14.2
Slovakia 11.4 11.3 10.7 10.7 10.5
Finland 13.3 12.7 12.5 12.9 13.0
Sweden 22.3 22.2 22.5 22.6 22.2
United Kingdom 11.8 11.8 11.4 11.1 12.3
Iceland 18.8 17.7 14.7 12.9 13.2
Norway 11.8 12.2 10.9 11.7 11.8

Source: European Commission, DG Taxation and Customs Union, based on Eurostat data
Note: EU-27 represents EU Member States without UK
2011 2012 2013 2014 2015 2016 2017

13.2 13.4 13.5 13.6 13.6 13.6 13.6

13.2 13.5 13.6 13.7 13.7 13.7 13.7
12.7 13.0 13.1 13.3 13.2 13.2 13.2
13.6 14.0 13.9 13.8 13.6 13.9 13.9
13.8 15.0 15.6 14.9 15.7 15.5 15.2
12.1 12.5 12.9 12.0 12.4 12.5 12.6
16.5 16.5 16.6 16.4 16.4 16.3 16.1
11.2 11.1 11.0 10.9 11.0 10.9 10.8
13.5 13.8 13.4 13.8 14.3 14.8 14.3
10.6 10.6 10.9 11.0 8.7 8.8 8.4
13.6 14.0 14.5 15.8 16.2 17.3 17.2
9.8 10.4 11.2 11.6 12.0 11.8 11.8
15.2 15.4 15.6 15.8 15.9 16.1 16.4
17.2 18.1 18.6 18.6 19.2 19.4 19.6
14.1 15.3 14.9 15.4 15.2 14.4 14.5
13.7 14.0 13.8 15.0 15.0 14.9 15.6
12.3 12.7 13.1 13.5 13.8 14.4 14.2
11.8 11.4 11.2 11.4 11.9 11.9 11.8
12.3 12.9 12.9 13.2 12.0 11.7 11.7
17.5 18.8 18.8 18.7 18.9 18.4 18.2
13.7 13.4 13.1 13.2 12.5 12.4 12.6
11.1 10.9 11.2 11.6 11.5 12.0 12.0
14.5 14.7 14.6 14.5 14.5 14.5 14.2
13.9 13.1 12.9 13.0 13.1 13.6 14.0
13.9 13.9 13.8 14.3 14.7 14.9 15.0
13.1 13.2 12.8 12.8 13.4 11.4 10.4
14.1 14.6 15.0 15.0 14.9 14.8 14.4
11.4 10.8 11.4 11.6 11.7 11.7 12.1
13.8 14.1 14.4 14.4 14.1 14.4 14.1
21.8 22.1 22.1 21.7 21.7 22.5 22.4
12.8 12.8 12.9 12.9 13.0 13.0 13.1
13.3 13.8 13.6 15.2 14.6 14.0 14.9
11.4 11.2 11.3 11.4 12.0 12.6 12.5
 Difference 2008-2018 Revenue 2018
2018 Ranking 2018
(pp) (million EUR)
13.6 0.9 2 166 715
13.7 0.7 1 849 034
13.3 0.8 1 532 526
13.9 0.6 16 64 042
15.2 -1.8 9 8 530
12.5 2.0 20 25 953
16.4 -0.3 6 48 779
10.8 -0.1 26 362 694
13.9 1.8 17 3 625
8.0 -4.2 28 25 904
17.1 4.4 4 31 658
11.9 2.4 24 143 583
16.7 1.9 5 392 991
20.1 2.3 2 10 381
14.5 0.9 10 256 677
16.0 -0.7 7 3 377
14.5 3.5 11 4 217
11.8 -0.1 25 5 343
12.0 -0.4 23 7 226
18.6 2.8 3 24 839
12.9 -1.1 19 1 594
12.1 0.4 21 93 526
14.0 0.0 15 54 071
14.3 -0.3 13 70 832
15.4 1.3 8 31 312
10.7 -0.7 27 21 717
14.3 0.1 12 6 535
12.1 1.4 22 10 830
14.2 1.7 14 33 322
22.4 -0.2 1 105 477
13.1 1.7 18 317 682
14.5 -0.2 3 193
12.2 1.3 44 781
Table 4: Indirect taxes as % of total

2006 2007 2008 2009 2010

EU-28 34.8 34.6 33.7 33.8 34.8

EU-27 34.7 34.5 33.8 33.7 34.5
EA-19 33.6 33.3 32.4 32.4 33.0
Belgium 30.8 30.8 30.4 30.8 31.1
Bulgaria 56.1 51.1 55.3 53.1 54.9
Czechia 30.8 31.1 31.8 34.0 34.6
Denmark 37.6 38.0 37.2 36.7 36.4
Germany 27.9 29.0 28.7 29.6 29.5
Estonia 44.3 43.3 39.0 42.0 41.8
Ireland 43.6 43.0 41.9 38.9 39.3
Greece 39.9 39.9 39.9 38.4 39.7
Spain 34.3 31.8 29.7 27.5 32.0
France 35.2 35.2 34.8 35.6 35.0
Croatia 49.7 48.6 48.3 46.6 48.9
Italy 36.5 35.1 33.2 32.5 33.9
Cyprus 49.4 48.1 48.0 45.1 45.3
Latvia 44.5 43.0 39.2 41.0 43.6
Lithuania 38.2 39.6 38.9 39.1 42.5
Luxembourg 35.4 36.0 33.8 32.7 32.7
Hungary 41.4 40.4 39.9 42.4 47.2
Malta 45.4 43.7 43.6 41.7 43.4
Netherlands 33.6 33.3 32.5 32.4 32.0
Austria 34.5 34.1 33.7 35.0 35.1
Poland 42.4 42.0 42.6 41.5 44.2
Portugal 47.6 45.6 44.3 42.3 43.8
Romania 44.8 43.1 42.5 40.9 45.2
Slovenia 38.8 38.6 37.7 36.7 37.3
Slovakia 39.0 38.9 36.9 37.1 37.6
Finland 31.6 30.8 30.4 31.8 31.9
Sweden 48.2 49.1 51.0 51.6 51.7
United Kingdom 35.2 35.2 33.2 34.3 36.8
Iceland 46.8 45.8 42.6 41.4 40.7
Norway 27.7 28.9 26.4 28.3 28.1

Source: European Commission, DG Taxation and Customs Union, based on Eurostat data
Note: EU-27 represents EU Member States without UK
2011 2012 2013 2014 2015 2016 2017

35.0 35.0 34.9 35.1 35.3 35.0 34.8

34.5 34.4 34.2 34.4 34.5 34.3 34.2
33.0 32.9 32.7 33.0 33.1 32.9 32.7
30.7 30.9 30.3 30.2 30.3 31.5 31.0
54.4 56.1 54.9 52.6 53.8 53.4 51.6
35.9 36.6 37.0 35.5 36.5 35.9 35.7
36.6 36.0 35.8 33.5 35.5 35.6 35.1
29.6 29.0 28.7 28.5 28.4 27.8 27.4
43.2 43.9 42.6 43.2 43.2 44.1 43.8
37.4 37.5 37.8 38.1 37.2 37.4 37.1
40.4 39.0 40.4 43.9 44.6 45.2 44.5
31.3 32.0 33.7 34.3 35.3 35.1 34.9
35.0 34.6 34.3 34.5 34.9 35.2 35.3
48.9 50.5 51.2 50.6 51.5 51.3 51.9
34.3 35.4 34.6 35.8 35.4 34.3 34.8
43.3 44.3 43.5 44.6 45.2 46.0 46.8
43.6 43.8 44.6 45.4 46.0 46.4 45.5
43.4 42.1 41.5 41.5 41.2 40.2 40.2
33.2 33.5 33.7 35.1 32.3 31.7 31.1
47.7 47.9 48.5 48.4 48.5 46.5 47.5
42.5 41.2 40.1 40.7 40.7 39.8 39.5
31.4 30.6 31.0 31.4 31.2 31.1 30.9
35.1 35.1 34.2 33.8 33.5 34.6 34.1
43.8 40.9 40.5 40.8 40.3 40.7 40.9
43.1 43.9 40.6 41.9 42.6 43.8 44.1
46.4 47.7 46.8 46.5 47.7 44.2 41.8
37.6 38.4 40.1 40.0 39.7 39.2 38.7
39.3 37.6 36.9 36.6 36.0 35.5 35.7
33.1 33.2 33.2 33.0 32.5 33.0 32.9
51.8 52.2 51.7 51.4 50.7 51.0 50.8
37.9 38.8 39.2 39.8 39.6 39.2 38.9
39.8 40.7 39.5 40.6 41.2 27.6 39.7
27.0 26.8 28.2 29.4 31.0 32.2 32.1
 Difference 2008-2018 Revenue 2018
2018 Ranking 2018
(pp) (million EUR)
34.7 1.0 2 166 715
34.1 0.3 1 849 034
32.7 0.3 1 532 526
31.1 0.7 26 64 042
50.8 -4.4 3 8 530
34.6 2.8 21 25 953
36.3 -0.9 16 48 779
27.0 -1.7 28 362 694
42.5 3.5 9 3 625
35.3 -6.5 19 25 904
44.0 4.1 7 31 658
34.4 4.6 22 143 583
35.9 1.2 17 392 991
52.1 3.8 1 10 381
34.8 1.6 20 256 677
47.2 -0.7 5 3 377
46.7 7.5 6 4 217
39.1 0.3 13 5 343
30.6 -3.3 27 7 226
49.4 9.5 4 24 839
40.6 -3.0 11 1 594
31.2 -1.3 25 93 526
33.2 -0.5 24 54 071
40.5 -2.1 12 70 832
44.0 -0.3 8 31 312
40.7 -1.8 10 21 717
38.0 0.3 15 6 535
35.4 -1.5 18 10 830
33.7 3.2 23 33 322
51.2 0.1 2 105 477
38.9 5.7 14 317 682
39.3 -3.2 3 193
30.4 4.1 44 781
Table 5: VAT as % of GDP

2006 2007 2008 2009 2010

EU-28 6.7 6.8 6.6 6.4 6.7

EU-27 6.8 6.9 6.8 6.6 6.8
EA-19 6.6 6.7 6.5 6.3 6.6
Belgium 7.0 7.0 7.0 7.0 7.1
Bulgaria 10.3 9.8 10.4 8.4 8.7
Czechia 6.1 6.0 6.5 6.6 6.6
Denmark 9.9 10.0 9.7 9.7 9.5
Germany 6.2 6.8 6.9 7.3 7.0
Estonia 9.0 8.7 7.7 8.6 8.5
Ireland 7.4 7.3 7.0 6.1 6.0
Greece 6.8 7.1 7.0 6.3 7.1
Spain 6.2 5.8 4.7 3.4 5.2
France 7.1 7.0 6.9 6.7 6.8
Croatia 12.0 11.8 11.8 11.2 11.4
Italy 5.9 5.9 5.7 5.5 6.0
Cyprus 8.7 9.3 9.6 8.3 8.2
Latvia 8.0 7.6 6.3 5.9 6.7
Lithuania 7.6 8.0 7.9 7.3 7.8
Luxembourg 5.6 6.1 6.3 6.7 6.5
Hungary 7.4 7.8 7.6 8.3 8.5
Malta 7.6 7.3 7.5 7.4 7.2
Netherlands 6.8 6.8 6.7 6.6 6.5
Austria 7.4 7.4 7.4 7.7 7.7
Poland 8.1 8.2 7.9 7.3 7.6
Portugal 8.3 8.2 8.1 6.8 7.5
Romania 8.0 7.9 7.5 6.3 7.6
Slovenia 8.4 8.3 8.4 7.9 8.0
Slovakia 7.3 6.6 6.7 6.6 6.1
Finland 8.4 8.1 8.1 8.4 8.3
Sweden 8.5 8.6 8.8 9.0 9.0
United Kingdom 6.0 6.0 5.9 5.3 6.1
Iceland 11.0 10.1 8.6 7.5 7.4
Norway 7.8 8.0 7.1 7.7 7.8

Source: European Commission, DG Taxation and Customs Union, based on Eurostat data
Note: EU-27 represents EU Member States without UK
2011 2012 2013 2014 2015 2016 2017

6.9 6.9 6.9 7.0 7.0 7.0 7.1

6.9 6.9 6.9 7.0 7.0 7.0 7.1
6.6 6.7 6.7 6.8 6.8 6.8 6.9
7.0 7.1 7.1 6.9 6.7 6.8 6.8
8.1 9.0 9.3 8.9 8.9 9.1 8.9
6.9 7.0 7.4 7.4 7.3 7.4 7.7
9.6 9.6 9.4 9.4 9.4 9.5 9.5
7.1 7.1 7.0 6.9 7.0 7.0 7.0
8.1 8.4 8.2 8.5 9.0 9.1 9.0
5.7 5.8 5.8 5.9 4.5 4.6 4.4
7.3 7.2 7.0 7.1 7.3 8.1 8.1
5.1 5.3 5.9 6.2 6.4 6.4 6.5
6.8 6.8 6.8 6.9 6.9 6.9 7.1
11.3 12.3 12.6 12.6 12.8 12.9 13.2
6.0 5.9 5.8 5.9 6.1 6.0 6.2
7.7 8.1 7.8 8.7 8.5 8.8 9.2
6.8 7.2 7.4 7.6 7.7 8.1 8.1
7.8 7.6 7.5 7.6 7.7 7.8 7.8
6.7 7.2 7.4 7.5 6.6 6.2 6.0
8.4 9.1 8.9 9.2 9.5 9.2 9.3
7.6 7.5 7.6 7.5 7.0 6.9 7.2
6.4 6.4 6.4 6.4 6.5 6.8 6.8
7.5 7.7 7.7 7.6 7.6 7.6 7.6
7.8 7.1 7.0 7.1 7.0 7.2 7.8
8.1 8.3 8.0 8.5 8.6 8.5 8.6
8.6 8.3 8.1 7.6 8.1 6.4 6.2
8.1 8.0 8.4 8.4 8.3 8.2 8.1
6.6 5.9 6.3 6.6 6.8 6.7 7.0
8.7 8.9 9.2 9.2 9.0 9.1 9.0
8.9 8.8 8.9 8.9 8.9 9.2 9.2
6.8 6.8 6.8 6.9 6.9 6.9 6.9
7.5 7.8 7.6 7.8 8.0 8.2 9.0
7.6 7.5 7.6 7.8 8.2 8.7 8.6
 Difference 2008-2018 Revenue 2018
2018 Ranking 2018
(pp) (million EUR)
7.1 0.5 1 135 364
7.2 0.4 966 676
6.9 0.4 799 945
6.9 -0.2 22 31 545
9.1 -1.3 7 5 097
7.7 1.2 15 15 929
9.8 0.1 3 29 099
7.0 0.1 20 235 130
9.0 1.2 8 2 331
4.4 -2.6 28 14 158
8.3 1.3 11 15 288
6.6 1.9 24 79 264
7.2 0.3 18 168 902
13.5 1.6 1 6 946
6.2 0.5 27 109 362
9.9 0.3 2 2 089
8.4 2.1 10 2 449
7.8 -0.1 14 3 522
6.2 0.0 26 3 730
9.7 2.1 4 12 950
7.5 0.0 17 920
6.8 0.1 23 52 619
7.6 0.2 16 29 323
8.1 0.2 13 40 411
8.8 0.7 9 17 865
6.4 -1.2 25 12 890
8.2 -0.1 12 3 765
7.0 0.3 19 6 319
9.1 1.1 6 21 364
9.2 0.5 5 43 409
7.0 1.1 21 168 688
8.7 0.1 1 913
8.4 1.3 30 925
Table 6: VAT as % of total

2006 2007 2008 2009 2010

EU-28 17.6 17.8 17.5 17.1 18.1

EU-27 17.5 17.8 17.6 17.2 18.0
EA-19 17.0 17.2 16.9 16.6 17.3
Belgium 16.1 16.2 16.0 16.3 16.2
Bulgaria 34.9 31.1 33.8 31.1 33.3
Czechia 17.9 17.5 19.5 20.4 20.4
Denmark 21.4 21.6 21.6 21.6 21.0
Germany 16.4 18.0 18.1 18.8 18.8
Estonia 29.4 28.0 24.8 24.8 25.7
Ireland 23.7 23.6 24.0 21.6 21.6
Greece 21.8 22.3 22.1 20.4 22.0
Spain 17.2 16.0 14.7 11.6 16.4
France 16.5 16.5 16.2 16.0 16.1
Croatia 32.6 32.0 32.0 30.8 31.8
Italy 14.9 14.3 13.9 13.2 14.6
Cyprus 27.2 25.7 27.5 26.0 25.9
Latvia 27.7 27.0 22.5 21.4 23.5
Lithuania 25.2 26.7 25.9 24.1 27.5
Luxembourg 15.7 16.9 17.0 17.4 17.3
Hungary 20.3 19.9 19.3 21.3 22.9
Malta 23.8 22.2 23.3 22.9 22.6
Netherlands 18.9 19.1 18.6 18.8 18.4
Austria 18.1 18.1 17.9 18.7 18.7
Poland 24.0 23.8 23.2 23.3 24.2
Portugal 26.4 25.6 25.4 22.9 24.8
Romania 27.7 27.8 28.1 24.9 28.7
Slovenia 21.7 21.9 22.3 21.1 21.2
Slovakia 24.9 22.5 23.3 22.9 21.9
Finland 20.0 19.6 19.6 20.5 20.4
Sweden 18.4 19.0 19.8 20.5 21.1
United Kingdom 18.0 17.9 17.0 16.3 18.3
Iceland 27.3 26.0 24.9 23.9 22.8
Norway 18.1 19.0 17.1 18.6 18.5

Source: European Commission, DG Taxation and Customs Union, based on Eurostat data
Note: EU-27 represents EU Member States without UK
2011 2012 2013 2014 2015 2016 2017

18.2 18.0 17.9 18.0 18.1 18.1 18.1

17.9 17.5 17.4 17.5 17.6 17.6 17.7
17.2 16.8 16.7 16.8 16.9 17.0 17.0
15.9 15.7 15.3 15.1 14.9 15.3 15.2
32.1 33.6 32.7 31.3 30.6 31.2 30.3
20.3 20.6 21.3 21.9 21.3 21.3 21.7
21.2 20.9 20.3 19.2 20.3 20.6 20.8
18.7 18.4 18.2 18.1 18.1 17.8 17.6
26.0 26.6 26.0 26.6 27.2 27.1 27.7
20.3 20.6 20.0 20.5 19.3 19.7 19.3
21.6 20.0 19.5 19.7 20.0 21.2 21.0
16.3 16.5 17.8 18.3 19.0 19.1 19.2
15.7 15.3 15.0 15.1 15.1 15.1 15.2
32.2 34.2 34.6 34.2 34.2 34.0 34.8
14.5 13.7 13.4 13.8 14.1 14.3 14.8
24.1 25.6 24.5 25.7 25.6 27.2 27.7
23.9 24.6 25.3 25.5 25.7 26.1 25.8
28.7 28.0 27.7 27.5 26.7 26.3 26.6
18.0 18.7 19.3 20.0 17.7 16.9 16.0
22.9 23.2 23.0 23.8 24.4 23.3 24.3
23.7 23.2 23.3 23.3 22.7 22.1 22.5
18.2 18.0 17.8 17.3 17.6 17.6 17.4
18.3 18.4 18.0 17.8 17.6 18.3 18.3
24.6 22.3 22.1 22.4 21.5 21.6 22.8
25.1 26.3 23.7 24.8 24.9 24.8 25.1
30.6 29.7 29.8 27.8 28.7 24.9 24.9
21.5 21.0 22.3 22.4 22.1 21.8 21.7
22.8 20.6 20.5 20.7 20.9 20.2 20.6
20.9 21.1 21.3 21.0 20.6 20.7 21.0
21.1 20.9 20.8 21.0 20.9 20.8 20.8
20.2 20.6 20.8 21.1 21.2 20.7 20.4
22.4 22.8 22.2 20.8 22.6 16.2 23.8
18.0 18.1 19.1 20.0 21.3 22.3 22.1
 Difference 2008-2018 Revenue 2018
2018 Ranking 2018
(pp) (million EUR)
18.2 0.7 1 135 364
17.8 0.2 966 676
17.1 0.1 799 945
15.3 -0.7 27 31 545
30.4 -3.4 2 5 097
21.2 1.7 16 15 929
21.7 0.1 13 29 099
17.5 -0.6 24 235 130
27.3 2.5 4 2 331
19.3 -4.7 20 14 158
21.3 -0.8 15 15 288
19.0 4.3 21 79 264
15.4 -0.8 26 168 902
34.9 2.8 1 6 946
14.8 0.9 28 109 362
29.2 1.7 3 2 089
27.1 4.6 5 2 449
25.8 -0.1 6 3 522
15.8 -1.2 25 3 730
25.8 6.5 7 12 950
23.4 0.1 10 920
17.5 -1.1 23 52 619
18.0 0.0 22 29 323
23.1 -0.1 11 40 411
25.1 -0.3 8 17 865
24.2 -3.9 9 12 890
21.9 -0.4 12 3 765
20.7 -2.6 19 6 319
21.6 2.0 14 21 364
21.1 1.2 17 43 409
20.7 3.6 18 168 688
23.6 -1.3 1 913
21.0 3.9 30 925
Table 7: Taxes and duties on imports excluding VAT as % of GDP

2006 2007 2008 2009 2010

EU-28 0.4 0.4 0.4 0.4 0.4

EU-27 0.5 0.4 0.4 0.4 0.5
EA-19 0.5 0.4 0.4 0.4 0.5
Belgium 0.7 0.7 0.7 0.6 0.6
Bulgaria 1.8 0.3 0.3 0.2 0.1
Czechia 1.0 1.2 1.0 1.3 1.4
Denmark 0.2 0.2 0.2 0.2 0.2
Germany 0.7 0.7 0.6 0.7 0.8
Estonia 3.6 3.7 3.4 5.1 4.4
Ireland 1.8 1.7 1.8 2.0 1.9
Greece 0.2 0.2 0.3 0.3 0.2
Spain 0.2 0.2 0.2 0.1 0.2
France 0.1 0.1 0.1 0.1 0.1
Croatia 0.5 0.5 0.5 0.5 0.5
Italy 0.1 0.1 0.1 0.1 0.1
Cyprus 0.9 1.1 1.0 0.7 0.5
Latvia 0.2 0.3 0.3 0.3 0.2
Lithuania 0.3 0.3 0.3 0.3 0.3
Luxembourg 3.9 3.7 3.6 3.6 3.3
Hungary 0.2 0.1 0.1 0.1 0.1
Malta 0.3 0.3 0.2 0.2 0.2
Netherlands 1.6 1.5 1.5 1.3 1.5
Austria 0.1 0.1 0.1 0.1 0.1
Poland 0.5 0.5 0.4 0.3 0.3
Portugal 0.5 0.4 0.3 0.3 0.7
Romania 0.9 0.2 0.2 0.1 0.3
Slovenia 0.2 0.3 0.2 0.2 0.2
Slovakia 0.2 0.2 0.2 0.2 0.2
Finland 0.1 0.1 0.1 0.1 0.1
Sweden 0.2 0.2 0.2 0.1 0.2
United Kingdom 0.2 0.2 0.2 0.2 0.2
Iceland 0.4 0.4 0.4 0.3 0.4
Norway 0.1 0.1 0.1 0.1 0.1

Source: European Commission, DG Taxation and Customs Union, based on Eurostat data
Note: EU-27 represents EU Member States without UK
2011 2012 2013 2014 2015 2016 2017

0.4 0.4 0.4 0.4 0.4 0.5 0.5

0.5 0.5 0.5 0.5 0.5 0.5 0.5
0.5 0.5 0.5 0.5 0.5 0.5 0.5
0.6 0.6 0.6 0.6 0.6 0.6 0.6
0.1 0.2 0.2 0.2 0.2 0.2 0.2
1.8 1.8 1.7 1.4 1.7 2.2 1.9
0.2 0.2 0.1 0.2 0.2 0.1 0.1
0.8 0.8 0.8 0.8 0.8 0.8 0.9
4.4 4.6 4.4 4.4 4.4 4.8 4.3
2.0 1.9 2.0 1.9 1.4 1.4 1.4
0.2 0.2 0.2 0.2 0.2 0.2 0.3
0.2 0.2 0.1 0.2 0.2 0.2 0.2
0.1 0.1 0.1 0.1 0.1 0.1 0.1
0.5 0.5 0.3 0.1 0.1 0.1 0.1
0.1 0.1 0.1 0.1 0.1 0.1 0.1
0.4 0.3 0.2 0.2 0.2 0.2 0.3
0.2 0.1 0.1 0.2 0.2 0.2 0.2
0.3 0.3 0.3 0.3 0.3 0.3 0.3
3.3 3.3 3.1 3.0 2.5 2.5 2.5
0.1 0.1 0.1 0.1 0.2 0.2 0.2
0.2 0.2 0.2 0.2 0.2 0.2 0.1
1.4 1.3 1.4 1.4 1.4 1.5 1.6
0.1 0.1 0.1 0.1 0.1 0.1 0.1
0.3 0.4 0.5 0.5 0.6 0.6 0.4
0.7 0.7 0.6 0.6 0.7 0.6 0.5
0.4 0.5 0.4 0.3 0.4 0.4 0.3
0.2 0.2 0.2 0.1 0.1 0.1 0.1
0.2 0.2 0.2 0.2 0.1 0.2 0.2
0.1 0.1 0.1 0.1 0.1 0.1 0.1
0.2 0.1 0.1 0.1 0.1 0.1 0.1
0.2 0.2 0.2 0.2 0.2 0.2 0.2
0.4 0.4 0.3 0.3 0.2 0.2 0.1
0.1 0.1 0.1 0.1 0.1 0.1 0.1
 Difference 2008-2018 Revenue 2018
2018 Ranking 2018
(pp) (million EUR)
0.5 0.1 73 692
0.5 0.1 69 922
0.5 0.1 61 888
0.6 0.0 7 2 986
0.2 -0.1 15 109
1.9 0.9 3 3 874
0.1 0.0 20 427
0.9 0.2 6 29 827
4.1 0.6 1 1 059
1.1 -0.7 5 3 637
0.3 0.0 12 545
0.2 0.0 17 2 049
0.1 0.0 24 2 845
0.1 -0.5 27 47
0.1 0.0 22 2 315
0.2 -0.8 13 51
0.2 -0.1 14 58
0.3 0.0 11 134
2.5 -1.1 2 1 501
0.2 0.0 16 245
0.1 -0.1 26 14
1.7 0.2 4 13 051
0.1 0.0 25 461
0.4 0.0 9 2 035
0.5 0.1 8 987
0.3 0.1 10 663
0.1 -0.1 23 58
0.2 -0.1 19 137
0.1 0.0 28 174
0.1 0.0 21 633
0.2 0.0 18 3 770
0.1 -0.2 32
0.1 0.0 333
Table 8: Taxes and duties on imports excluding VAT as % of total

2006 2007 2008 2009 2010

EU-28 1.1 1.0 1.0 1.0 1.1

EU-27 1.2 1.1 1.1 1.1 1.2
EA-19 1.2 1.1 1.1 1.1 1.3
Belgium 1.5 1.5 1.5 1.4 1.4
Bulgaria 6.2 0.9 0.9 0.7 0.5
Czechia 3.1 3.4 3.0 3.9 4.4
Denmark 0.4 0.4 0.4 0.3 0.4
Germany 1.9 1.7 1.7 1.8 2.0
Estonia 11.7 12.1 11.0 14.6 13.2
Ireland 5.6 5.6 6.1 7.2 7.0
Greece 0.6 0.6 0.9 0.8 0.7
Spain 0.5 0.5 0.5 0.5 0.5
France 0.2 0.2 0.2 0.2 0.3
Croatia 1.5 1.4 1.5 1.4 1.4
Italy 0.4 0.4 0.3 0.3 0.3
Cyprus 2.9 3.1 3.0 2.3 1.7
Latvia 0.7 1.1 1.0 0.9 0.8
Lithuania 0.8 0.9 0.8 0.8 1.0
Luxembourg 11.0 10.1 9.9 9.2 8.9
Hungary 0.4 0.4 0.4 0.4 0.3
Malta 0.9 0.8 0.8 0.6 0.6
Netherlands 4.5 4.2 4.1 3.6 4.3
Austria 0.3 0.3 0.3 0.3 0.3
Poland 1.4 1.3 1.2 1.1 1.0
Portugal 1.7 1.4 1.1 0.9 2.3
Romania 3.3 0.7 0.7 0.6 1.3
Slovenia 0.4 0.7 0.6 0.5 0.5
Slovakia 0.6 0.8 0.8 0.6 0.7
Finland 0.2 0.3 0.3 0.2 0.2
Sweden 0.3 0.4 0.4 0.3 0.4
United Kingdom 0.5 0.5 0.5 0.5 0.5
Iceland 1.0 1.0 1.1 1.0 1.1
Norway 0.2 0.2 0.2 0.2 0.2

Source: European Commission, DG Taxation and Customs Union, based on Eurostat data
Note: EU-27 represents EU Member States without UK
2011 2012 2013 2014 2015 2016 2017

1.2 1.1 1.1 1.1 1.1 1.2 1.2

1.3 1.2 1.2 1.2 1.2 1.3 1.3
1.3 1.2 1.2 1.2 1.2 1.3 1.3
1.3 1.3 1.2 1.3 1.3 1.4 1.4
0.6 0.6 0.6 0.6 0.6 0.6 0.6
5.2 5.1 5.0 4.2 5.0 6.4 5.3
0.4 0.3 0.3 0.3 0.3 0.3 0.3
2.2 2.1 2.1 2.1 2.0 2.1 2.2
14.2 14.5 13.9 13.7 13.2 14.2 13.3
7.2 6.8 6.8 6.4 6.2 6.1 6.3
0.7 0.5 0.5 0.4 0.6 0.6 0.9
0.5 0.5 0.4 0.5 0.5 0.5 0.5
0.3 0.3 0.3 0.3 0.3 0.3 0.3
1.5 1.5 1.0 0.3 0.3 0.3 0.3
0.3 0.3 0.3 0.3 0.3 0.3 0.3
1.3 1.0 0.7 0.6 0.7 0.6 0.8
0.5 0.5 0.4 0.5 0.6 0.6 0.6
1.0 1.0 1.0 1.0 1.0 0.9 0.9
9.0 8.6 8.0 8.1 6.8 6.7 6.6
0.4 0.3 0.3 0.3 0.4 0.4 0.4
0.5 0.7 0.5 0.5 0.5 0.5 0.4
4.0 3.8 3.7 3.9 3.7 4.0 4.1
0.3 0.3 0.2 0.3 0.3 0.3 0.3
1.0 1.2 1.4 1.7 1.9 1.7 1.3
2.3 2.1 1.7 1.8 1.9 1.8 1.4
1.6 1.7 1.3 1.3 1.4 1.4 1.2
0.6 0.5 0.5 0.4 0.4 0.4 0.3
0.8 0.6 0.5 0.5 0.5 0.5 0.5
0.2 0.2 0.2 0.2 0.2 0.2 0.2
0.4 0.3 0.3 0.3 0.3 0.3 0.3
0.5 0.5 0.5 0.5 0.5 0.5 0.5
1.2 1.2 0.9 0.8 0.6 0.4 0.4
0.2 0.2 0.2 0.2 0.3 0.3 0.2
 Difference 2008-2018 Revenue 2018
2018 Ranking 2018
(pp) (million EUR)
1.2 0.2 73 692
1.3 0.2 69 922
1.3 0.2 61 888
1.4 0.0 7 2 986
0.6 -0.3 14 109
5.2 2.1 3 3 874
0.3 -0.1 22 427
2.2 0.5 6 29 827
12.4 1.4 1 1 059
5.0 -1.2 4 3 637
0.8 -0.1 12 545
0.5 0.0 16 2 049
0.3 0.0 26 2 845
0.2 -1.2 27 47
0.3 0.0 23 2 315
0.7 -2.3 13 51
0.6 -0.4 15 58
1.0 0.2 11 134
6.4 -3.5 2 1 501
0.5 0.1 17 245
0.3 -0.4 20 14
4.4 0.3 5 13 051
0.3 0.0 25 461
1.2 0.0 10 2 035
1.4 0.3 8 987
1.2 0.6 9 663
0.3 -0.3 21 58
0.4 -0.3 19 137
0.2 -0.1 28 174
0.3 -0.1 24 633
0.5 0.0 18 3 770
0.4 -0.7 32
0.2 0.0 333
Table 9: Taxes on products, except VAT and import duties as % of GDP

2006 2007 2008 2009 2010

EU-28 4.0 3.9 3.6 3.6 3.7

EU-27 3.9 3.8 3.6 3.6 3.6
EA-19 3.9 3.8 3.5 3.5 3.5
Belgium 3.9 3.9 3.8 3.8 3.9
Bulgaria 3.9 5.6 5.8 5.2 5.0
Czechia 2.9 3.1 2.7 2.7 2.7
Denmark 5.7 5.6 5.0 4.6 4.7
Germany 3.0 2.9 2.8 2.8 2.6
Estonia 0.2 0.2 0.2 0.1 0.2
Ireland 3.5 3.2 2.2 1.6 1.8
Greece 4.8 4.8 4.5 4.3 4.6
Spain 4.9 4.5 3.6 3.4 3.4
France 3.9 3.8 3.7 3.7 3.8
Croatia 4.9 4.7 4.5 4.2 4.6
Italy 5.0 4.9 4.7 5.0 4.9
Cyprus 3.8 3.7 3.4 3.3 3.4
Latvia 3.8 3.5 3.7 4.3 4.4
Lithuania 3.0 3.0 3.1 3.6 3.3
Luxembourg 1.1 1.3 1.0 0.8 0.8
Hungary 6.9 7.1 7.2 7.2 7.3
Malta 6.1 6.3 5.8 5.4 5.1
Netherlands 2.7 2.6 2.6 2.5 2.2
Austria 3.5 3.4 3.3 3.3 3.3
Poland 4.2 4.4 4.7 3.9 4.5
Portugal 5.2 5.0 4.7 4.6 4.1
Romania 3.4 3.6 3.1 3.4 3.5
Slovenia 4.0 4.0 4.0 4.6 4.8
Slovakia 3.1 3.7 2.9 3.0 3.3
Finland 4.7 4.4 4.2 4.4 4.5
Sweden 3.3 3.2 3.2 3.4 3.2
United Kingdom 4.1 4.2 3.8 4.0 4.1
Iceland 4.3 4.1 3.0 2.7 3.1
Norway 3.3 3.3 3.0 3.2 3.2

Source: European Commission, DG Taxation and Customs Union, based on Eurostat data
Note: EU-27 represents EU Member States without UK
% of GDP

2011 2012 2013 2014 2015 2016 2017

3.7 3.7 3.7 3.7 3.7 3.8 3.7

3.6 3.6 3.6 3.6 3.6 3.6 3.6
3.5 3.6 3.6 3.6 3.6 3.6 3.6
4.0 4.0 4.0 4.0 4.1 4.3 4.3
5.0 5.1 5.2 4.9 5.4 5.3 5.1
2.9 3.1 3.2 2.7 2.9 2.3 2.5
4.7 4.7 4.7 4.5 4.5 4.5 4.2
2.6 2.5 2.5 2.5 2.5 2.4 2.3
0.3 0.2 0.2 0.2 0.1 0.2 0.1
1.6 1.6 1.7 1.7 1.5 1.6 1.5
5.0 4.9 5.2 5.2 5.0 5.2 5.0
3.2 3.1 3.3 3.3 3.4 3.3 3.4
4.0 4.1 4.1 4.2 4.4 4.5 4.6
4.3 4.2 4.6 4.8 5.0 5.1 5.2
5.1 5.4 5.4 5.6 5.3 5.5 5.2
3.5 3.4 3.7 4.0 4.2 4.0 4.1
4.3 4.2 4.4 4.4 4.6 4.8 4.7
3.1 3.0 2.9 2.9 3.2 3.3 3.3
0.8 0.8 0.8 0.9 0.9 0.9 1.0
7.3 7.7 7.7 7.3 7.2 7.1 6.8
5.4 5.1 4.8 4.9 4.7 4.8 4.8
2.2 2.0 2.1 2.2 2.3 2.2 2.2
3.4 3.4 3.3 3.3 3.3 3.2 3.2
4.3 4.1 4.0 3.8 3.8 4.0 4.0
4.0 3.8 3.8 3.8 3.9 4.3 4.5
3.5 3.8 3.6 3.9 4.0 3.8 3.3
4.7 5.1 5.1 5.1 5.2 5.1 5.0
3.7 3.6 3.8 3.7 3.7 3.8 4.0
4.9 4.9 4.9 4.9 5.0 5.1 4.8
3.0 3.0 2.9 2.7 2.7 2.7 2.6
4.1 4.1 4.1 4.2 4.2 4.3 4.3
3.1 3.2 3.1 3.0 2.8 2.8 2.9
3.0 2.9 2.9 2.9 2.9 3.0 2.9
 Difference 2008-2018 Revenue 2018
2018 Ranking 2018
(pp) (million EUR)
3.7 0.0 587 521
3.6 0.0 484 502
3.6 0.1 413 903
4.3 0.5 12 19 800
4.6 -1.2 10 2 577
2.3 -0.4 23 4 681
4.2 -0.8 14 12 441
2.2 -0.6 24 74 616
0.1 -0.1 28 36
1.4 -0.8 26 4 651
5.2 0.7 4 9 643
3.4 -0.2 18 40 588
4.8 1.1 8 112 192
5.4 0.9 2 2 792
5.2 0.6 3 92 397
3.8 0.4 17 808
4.8 1.1 7 1 392
3.3 0.2 20 1 498
1.1 0.2 27 678
6.8 -0.4 1 9 038
4.9 -0.9 5 605
2.2 -0.4 25 16 800
3.1 -0.2 21 11 959
4.0 -0.7 15 19 814
4.5 -0.2 11 9 241
3.3 0.2 19 6 753
4.7 0.7 9 2 129
3.9 1.0 16 3 487
4.9 0.6 6 11 384
2.7 -0.6 22 12 504
4.3 0.4 13 103 019
2.8 -0.3 611
2.8 -0.2 10 365
Table 10: Taxes on products, except VAT and import duties as % of total

2006 2007 2008 2009 2010

EU-28 10.5 10.2 9.6 9.8 9.8

EU-27 10.1 9.8 9.4 9.5 9.4
EA-19 10.1 9.7 9.1 9.3 9.2
Belgium 9.1 9.1 8.7 8.7 9.0
Bulgaria 13.2 17.8 18.9 19.4 19.1
Czechia 8.6 9.0 8.0 8.4 8.3
Denmark 12.2 12.1 11.1 10.3 10.5
Germany 7.9 7.6 7.3 7.3 7.0
Estonia 0.7 0.7 0.7 0.4 0.6
Ireland 11.1 10.3 7.7 5.7 6.4
Greece 15.4 15.1 14.3 14.0 14.4
Spain 13.5 12.4 11.1 11.3 10.9
France 9.0 8.8 8.6 8.7 8.9
Croatia 13.2 12.7 12.2 11.7 12.8
Italy 12.6 11.9 11.4 12.0 11.9
Cyprus 11.7 10.3 9.8 10.3 10.8
Latvia 13.3 12.2 13.2 15.6 15.5
Lithuania 10.0 9.9 10.3 11.9 11.7
Luxembourg 3.0 3.5 2.6 2.1 2.1
Hungary 18.8 18.1 18.1 18.4 19.6
Malta 19.0 19.3 18.1 16.6 16.1
Netherlands 7.6 7.4 7.2 7.1 6.3
Austria 8.6 8.3 8.0 8.1 8.1
Poland 12.6 12.8 13.8 12.5 14.2
Portugal 16.6 15.6 14.9 15.3 13.6
Romania 11.8 12.6 11.7 13.3 13.1
Slovenia 10.3 10.5 10.7 12.4 12.7
Slovakia 10.5 12.6 10.1 10.6 11.9
Finland 11.2 10.6 10.3 10.8 11.1
Sweden 7.1 7.1 7.3 7.7 7.5
United Kingdom 12.3 12.4 11.2 12.3 12.4
Iceland 10.8 10.7 8.8 8.7 9.5
Norway 7.7 7.9 7.2 7.8 7.7

Source: European Commission, DG Taxation and Customs Union, based on Eurostat data
Note: EU-27 represents EU Member States without UK
s % of total

2011 2012 2013 2014 2015 2016 2017

9.7 9.6 9.6 9.6 9.7 9.7 9.5

9.4 9.2 9.2 9.1 9.2 9.2 9.0
9.2 9.0 9.0 9.0 9.0 9.0 8.9
9.0 8.8 8.8 8.8 9.1 9.6 9.7
19.7 18.9 18.3 17.3 18.6 18.1 17.2
8.6 9.2 9.2 8.0 8.6 6.6 7.1
10.3 10.2 10.2 9.2 9.8 9.7 9.2
6.8 6.6 6.5 6.4 6.4 6.0 5.9
0.8 0.6 0.5 0.5 0.4 0.5 0.4
5.7 5.5 6.0 6.0 6.6 6.8 6.6
14.8 13.6 14.5 14.4 13.7 13.7 12.9
10.1 9.5 9.9 9.8 10.0 9.8 9.9
9.2 9.2 9.1 9.1 9.5 9.8 10.0
12.2 11.7 12.6 13.0 13.5 13.6 13.8
12.4 12.6 12.6 13.0 12.4 13.1 12.6
11.1 10.8 11.5 11.8 12.5 12.4 12.3
15.1 14.6 15.0 14.9 15.3 15.4 14.9
11.5 10.9 10.7 10.7 11.2 11.1 11.1
2.2 2.1 2.1 2.3 2.4 2.5 2.7
20.0 19.7 19.9 19.0 18.5 18.0 17.7
16.7 15.6 14.6 15.1 15.3 15.3 15.0
6.1 5.5 5.9 6.0 6.2 5.8 5.7
8.3 8.2 7.8 7.6 7.5 7.7 7.7
13.5 12.8 12.5 11.9 11.6 11.9 11.8
12.3 12.0 11.1 11.0 11.4 12.5 13.3
12.3 13.7 13.3 14.0 14.3 14.7 13.1
12.5 13.5 13.7 13.7 13.8 13.6 13.3
12.9 12.7 12.3 11.7 11.5 11.6 11.6
11.6 11.7 11.3 11.3 11.4 11.7 11.2
7.1 7.1 6.7 6.4 6.3 6.2 6.0
12.1 12.4 12.6 13.0 12.8 12.9 12.8
9.4 9.5 9.0 8.1 7.8 5.4 7.6
7.2 7.0 7.2 7.4 7.5 7.6 7.5
 Difference 2008-2018 Revenue 2018
2018 Ranking 2018
(pp) (million EUR)
9.4 -0.2 587 521
8.9 -0.5 484 502
8.8 -0.3 413 903
9.6 0.9 19 19 800
15.3 -3.6 4 2 577
6.2 -1.8 23 4 681
9.3 -1.8 20 12 441
5.6 -1.8 26 74 616
0.4 -0.2 28 36
6.3 -1.3 22 4 651
13.4 -0.9 6 9 643
9.7 -1.4 18 40 588
10.3 1.7 17 112 192
14.0 1.8 5 2 792
12.5 1.1 10 92 397
11.3 1.5 15 808
15.4 2.2 3 1 392
11.0 0.7 16 1 498
2.9 0.2 27 678
18.0 -0.2 1 9 038
15.4 -2.7 2 605
5.6 -1.6 25 16 800
7.3 -0.7 21 11 959
11.3 -2.5 14 19 814
13.0 -1.9 7 9 241
12.7 0.9 8 6 753
12.4 1.7 11 2 129
11.4 1.3 13 3 487
11.5 1.2 12 11 384
6.1 -1.2 24 12 504
12.6 1.5 9 103 019
7.5 -1.3 611
7.0 -0.2 10 365
Table 11: Other taxes on production as % of GDP

2006 2007 2008 2009 2010

EU-28 2.1 2.1 2.1 2.2 2.2

EU-27 2.3 2.2 2.2 2.2 2.2
EA-19 2.1 2.1 2.0 2.1 2.0
Belgium 1.8 1.7 1.8 1.9 1.9
Bulgaria 0.6 0.4 0.5 0.5 0.5
Czechia 0.4 0.4 0.4 0.4 0.5
Denmark 1.7 1.8 1.9 2.0 2.0
Germany 0.6 0.6 0.6 0.7 0.6
Estonia 0.8 0.8 0.8 0.8 0.7
Ireland 1.0 1.1 1.2 1.2 1.2
Greece 0.6 0.6 0.9 1.0 0.8
Spain 1.1 1.1 1.1 1.2 1.3
France 4.1 4.2 4.2 4.5 4.1
Croatia 0.9 0.9 1.0 1.0 1.1
Italy 3.5 3.5 3.1 2.9 2.9
Cyprus 2.4 3.3 2.7 2.1 2.2
Latvia 0.8 0.8 0.7 0.9 1.1
Lithuania 0.7 0.6 0.6 0.7 0.6
Luxembourg 2.0 2.0 1.6 1.5 1.7
Hungary 0.7 0.8 0.8 1.0 1.6
Malta 0.5 0.5 0.5 0.5 1.3
Netherlands 0.9 0.9 0.9 1.0 1.1
Austria 3.0 3.0 3.1 3.3 3.3
Poland 1.5 1.4 1.5 1.5 1.5
Portugal 0.9 0.9 1.0 1.0 0.9
Romania 0.6 0.5 0.5 0.5 0.6
Slovenia 2.5 2.1 1.6 1.0 1.1
Slovakia 0.9 0.9 0.8 0.9 0.8
Finland 0.1 0.1 0.1 0.1 0.1
Sweden 10.3 10.3 10.4 10.1 9.7
United Kingdom 1.5 1.5 1.6 1.7 1.9
Iceland 3.1 3.1 2.7 2.4 2.4
Norway 0.7 0.7 0.7 0.7 0.7

Source: European Commission, DG Taxation and Customs Union, based on Eurostat data
Note: EU-27 represents EU Member States without UK
2011 2012 2013 2014 2015 2016 2017

2.2 2.4 2.4 2.5 2.4 2.3 2.3

2.3 2.5 2.6 2.6 2.6 2.5 2.4
2.1 2.3 2.4 2.4 2.4 2.2 2.2
2.0 2.3 2.3 2.3 2.2 2.2 2.1
0.5 0.8 0.9 1.0 1.2 1.0 1.0
0.6 0.6 0.5 0.5 0.5 0.5 0.5
2.1 2.1 2.3 2.3 2.4 2.3 2.2
0.7 0.7 0.7 0.7 0.7 0.7 0.7
0.7 0.7 0.7 0.8 0.7 0.8 0.7
1.2 1.3 1.4 1.5 1.2 1.1 1.1
1.1 1.8 2.1 3.4 3.7 3.7 3.7
1.4 1.8 1.9 1.9 2.0 1.9 1.8
4.2 4.4 4.5 4.6 4.6 4.6 4.6
1.1 1.1 1.1 1.1 1.3 1.3 1.1
2.9 3.8 3.6 3.7 3.6 2.8 2.9
2.1 2.2 2.2 2.2 2.1 1.9 2.0
1.1 1.2 1.1 1.3 1.3 1.3 1.3
0.6 0.6 0.6 0.6 0.7 0.6 0.4
1.5 1.6 1.7 1.7 2.0 2.1 2.2
1.6 1.8 2.1 2.0 2.0 1.9 2.0
0.5 0.5 0.5 0.6 0.6 0.6 0.5
1.1 1.2 1.3 1.6 1.4 1.4 1.4
3.4 3.5 3.5 3.5 3.5 3.5 3.3
1.5 1.5 1.4 1.5 1.7 1.8 1.7
1.1 1.1 1.4 1.5 1.5 1.6 1.4
0.6 0.7 0.7 1.0 0.9 0.8 0.6
1.1 1.3 1.4 1.3 1.3 1.3 1.2
0.8 1.1 1.1 1.2 1.0 1.1 1.0
0.1 0.1 0.2 0.2 0.1 0.2 0.2
9.7 10.1 10.2 10.0 9.9 10.5 10.4
1.7 1.7 1.7 1.7 1.7 1.7 1.7
2.3 2.4 2.6 4.1 3.6 2.8 3.0
0.7 0.6 0.7 0.7 0.8 0.8 0.9
 Difference 2008-2018 Revenue 2018
2018 Ranking 2018
(pp) (million EUR)
2.3 0.2 370 139
2.4 0.2 327 934
2.2 0.2 256 790
2.1 0.3 8 9 711
1.3 0.8 16 748
0.7 0.3 23 1 470
2.3 0.4 6 6 812
0.7 0.1 25 23 121
0.8 0.0 22 200
1.1 -0.1 20 3 458
3.3 2.5 3 6 182
1.8 0.7 11 21 682
4.6 0.5 2 109 052
1.2 0.2 18 596
3.0 -0.1 5 52 603
2.0 -0.6 9 429
1.1 0.4 19 319
0.4 -0.1 27 189
2.2 0.6 7 1 317
1.9 1.1 10 2 606
0.4 0.0 26 55
1.4 0.5 15 11 056
3.2 0.1 4 12 329
1.7 0.2 13 8 572
1.6 0.6 14 3 219
0.7 0.2 24 1 411
1.3 -0.3 17 582
1.0 0.2 21 886
0.2 0.1 28 400
10.4 0.0 1 48 930
1.7 0.2 12 42 205
2.9 0.2 637
0.9 0.1 3 158
Table 12: Other taxes on production as % of total

2006 2007 2008 2009 2010

EU-28 5.6 5.6 5.5 5.8 5.8

EU-27 5.8 5.8 5.7 5.9 5.8
EA-19 5.3 5.3 5.2 5.5 5.3
Belgium 4.1 4.0 4.2 4.4 4.5
Bulgaria 1.9 1.4 1.7 1.9 2.0
Czechia 1.3 1.2 1.2 1.3 1.6
Denmark 3.7 3.9 4.2 4.5 4.5
Germany 1.7 1.6 1.6 1.7 1.7
Estonia 2.5 2.6 2.5 2.2 2.2
Ireland 3.3 3.4 4.0 4.4 4.3
Greece 2.1 1.9 2.7 3.3 2.5
Spain 3.1 3.0 3.5 4.2 4.2
France 9.5 9.7 9.8 10.8 9.7
Croatia 2.4 2.5 2.6 2.7 2.9
Italy 8.7 8.5 7.6 7.0 7.0
Cyprus 7.6 9.1 7.6 6.5 6.8
Latvia 2.8 2.7 2.5 3.1 3.8
Lithuania 2.2 2.1 1.8 2.2 2.3
Luxembourg 5.7 5.6 4.3 4.0 4.5
Hungary 1.9 2.1 2.1 2.4 4.3
Malta 1.7 1.4 1.4 1.6 4.1
Netherlands 2.6 2.6 2.6 3.0 3.0
Austria 7.5 7.3 7.5 8.0 8.0
Poland 4.5 4.1 4.4 4.7 4.8
Portugal 2.9 2.9 3.0 3.2 3.1
Romania 2.0 1.9 2.0 2.2 2.1
Slovenia 6.3 5.5 4.2 2.7 3.0
Slovakia 3.1 3.0 2.8 3.1 3.0
Finland 0.2 0.2 0.2 0.3 0.3
Sweden 22.3 22.7 23.6 23.1 22.7
United Kingdom 4.5 4.4 4.5 5.2 5.7
Iceland 7.7 8.1 7.8 7.7 7.3
Norway 1.7 1.7 1.8 1.8 1.7

Source: European Commission, DG Taxation and Customs Union, based on Eurostat data
Note: EU-27 represents EU Member States without UK
2011 2012 2013 2014 2015 2016 2017

5.8 6.3 6.3 6.4 6.3 6.0 6.0

5.9 6.5 6.4 6.5 6.5 6.2 6.1
5.4 5.9 5.9 6.0 6.0 5.6 5.5
4.6 5.2 4.9 5.0 4.9 5.0 4.8
2.0 3.0 3.3 3.4 4.1 3.4 3.5
1.8 1.7 1.5 1.5 1.5 1.5 1.5
4.6 4.6 5.0 4.8 5.1 4.9 4.8
1.8 1.9 1.8 1.8 1.9 1.8 1.7
2.3 2.3 2.3 2.5 2.3 2.4 2.3
4.3 4.6 4.9 5.3 5.1 4.8 4.9
3.4 4.9 6.0 9.4 10.3 9.7 9.7
4.4 5.5 5.6 5.7 5.8 5.5 5.3
9.8 9.8 10.0 10.0 10.0 10.1 9.9
3.0 3.0 3.0 3.1 3.4 3.4 3.0
7.0 8.9 8.3 8.6 8.5 6.6 7.1
6.7 6.9 6.8 6.4 6.4 5.7 6.0
4.0 4.1 3.9 4.5 4.4 4.3 4.2
2.2 2.2 2.2 2.3 2.2 1.9 1.5
4.1 4.1 4.4 4.7 5.3 5.6 5.8
4.4 4.6 5.4 5.3 5.2 4.8 5.1
1.6 1.6 1.7 1.8 2.1 1.9 1.6
3.1 3.2 3.5 4.3 3.7 3.8 3.7
8.2 8.3 8.2 8.1 8.1 8.3 7.8
4.7 4.7 4.5 4.8 5.3 5.4 5.0
3.4 3.6 4.2 4.2 4.5 4.6 4.2
2.0 2.5 2.5 3.5 3.3 3.2 2.6
3.0 3.4 3.6 3.6 3.5 3.3 3.3
2.9 3.7 3.6 3.6 3.2 3.2 3.0
0.3 0.2 0.4 0.5 0.3 0.4 0.4
23.2 23.9 23.9 23.6 23.2 23.7 23.6
5.0 5.3 5.3 5.2 5.2 5.0 5.2
6.8 7.2 7.4 10.9 10.2 5.5 7.9
1.6 1.5 1.6 1.8 2.0 2.1 2.2
 Difference 2008-2018 Revenue 2018
2018 Ranking 2018
(pp) (million EUR)
5.9 0.4 370 139
6.1 0.4 327 934
5.5 0.3 256 790
4.7 0.5 14 9 711
4.5 2.8 16 748
2.0 0.7 24 1 470
5.1 0.9 11 6 812
1.7 0.1 25 23 121
2.3 -0.1 23 200
4.7 0.7 13 3 458
8.6 5.9 3 6 182
5.2 1.7 8 21 682
10.0 0.2 2 109 052
3.0 0.4 20 596
7.1 -0.4 5 52 603
6.0 -1.6 6 429
3.5 1.0 18 319
1.4 -0.5 27 189
5.6 1.2 7 1 317
5.2 3.0 9 2 606
1.4 0.0 26 55
3.7 1.1 17 11 056
7.6 0.1 4 12 329
4.9 0.5 12 8 572
4.5 1.5 15 3 219
2.6 0.7 22 1 411
3.4 -0.8 19 582
2.9 0.1 21 886
0.4 0.2 28 400
23.7 0.1 1 48 930
5.2 0.7 10 42 205
7.8 0.0 637
2.1 0.3 3 158