Table 53: Taxes on capital as % of GDP - Total

2006 2007 2008 2009 2010

EU-28 8.7 9.0 8.5 7.6 7.5

EU-27 8.4 8.6 8.0 7.2 7.1
EA-19 8.6 8.8 8.3 7.4 7.3
Belgium 9.9 9.6 9.6 8.5 8.8
Bulgaria 3.9 6.1 5.0 4.2 3.8
Czechia 6.5 6.6 5.9 5.5 5.1
Denmark 8.1 7.2 6.3 5.2 7.7
Germany 6.3 6.6 6.4 5.6 5.6
Estonia 2.6 2.7 2.7 2.7 2.3
Ireland 9.9 9.2 7.2 5.9 5.7
Greece 6.9 6.8 7.0 7.1 6.5
Spain 10.7 11.1 8.1 7.0 6.6
France 10.6 10.5 10.4 9.4 9.4
Croatia 4.8 5.1 4.9 4.5 3.8
Italy 9.9 10.7 10.3 10.0 9.2
Cyprus 8.7 12.3 10.8 8.3 8.2
Latvia 3.6 3.9 4.1 2.8 2.8
Lithuania 4.3 4.1 4.3 4.0 2.9
Luxembourg 11.3 11.4 10.8 11.0 11.2
Hungary 5.4 6.1 5.8 6.0 5.6
Malta 7.7 9.7 9.0 9.0 9.4
Netherlands 6.1 6.3 6.2 4.6 5.0
Austria 6.7 7.1 7.2 6.4 6.4
Poland 8.0 9.3 8.8 7.9 7.2
Portugal 6.4 7.3 7.4 6.4 6.4
Romania 5.0 5.3 5.1 4.4 4.1
Slovenia 5.7 6.1 5.3 4.6 4.7
Slovakia 4.4 4.4 4.5 3.7 3.6
Finland 7.6 8.3 7.4 5.7 6.5
Sweden 7.1 7.2 5.6 5.5 6.1
United Kingdom 10.4 10.4 11.3 9.7 9.5
Iceland : : : : :
Norway 15.6 14.2 15.1 12.4 13.2

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

7.7 8.0 8.1 8.2 8.4 8.4 8.5

7.4 7.8 7.9 8.0 8.1 8.2 8.3
7.6 8.0 8.2 8.2 8.4 8.4 8.5
9.2 10.1 10.6 10.6 10.5 10.4 11.0
3.6 3.9 4.4 4.4 4.7 4.5 4.7
5.1 5.1 5.2 5.2 5.3 5.5 5.4
7.6 8.2 7.5 9.3 8.6 8.6 8.8
6.1 6.3 6.3 6.2 6.5 6.9 7.0
2.1 2.3 2.6 2.5 2.9 2.5 2.3
5.8 6.0 6.1 6.3 5.8 5.6 5.5
7.5 7.4 7.9 8.2 8.4 8.7 8.2
6.5 7.4 7.5 7.7 8.0 7.9 8.0
10.1 10.5 10.8 10.7 10.7 10.6 11.0
4.2 3.9 4.1 3.8 4.1 4.8 4.8
9.3 10.5 10.7 10.5 10.6 10.3 10.0
8.7 8.2 9.2 9.2 8.8 8.2 8.4
3.3 3.6 3.6 3.6 3.5 3.8 3.7
2.6 3.1 3.0 3.0 3.2 3.3 3.2
10.5 10.7 10.3 10.0 10.7 11.1 12.1
5.4 5.5 4.8 5.0 5.1 5.4 5.1
8.3 8.7 9.0 9.0 8.8 9.1 9.2
4.6 4.5 4.7 6.0 5.9 6.8 7.4
6.5 6.6 6.9 6.9 7.2 7.0 7.1
7.3 7.8 7.5 7.4 7.8 8.1 8.1
7.0 7.0 7.6 7.2 7.2 7.0 7.0
4.6 4.1 4.2 4.8 5.1 5.1 4.3
4.5 4.4 4.2 4.5 4.6 4.7 4.8
3.6 3.8 4.4 4.8 5.0 4.8 4.7
6.6 6.1 6.8 6.7 7.0 7.0 7.5
5.7 5.2 5.4 5.6 6.2 6.3 6.2
9.4 9.1 9.2 9.2 9.4 9.8 9.9
: : : : : : :
14.1 13.6 11.7 10.1 8.3 7.8 8.7
 Difference 2008-2018 Revenue 2018
2018 Ranking 2018
(pp) (million EUR)
8.5 -0.1 1 347 079
8.2 0.2 1 107 744
8.5 0.2 984 770
11.2 1.6 2 51 518
5.0 0.0 20 2 814
5.5 -0.5 19 11 362
7.6 1.3 11 22 570
7.1 0.7 16 237 148
2.8 0.1 28 717
6.0 -1.2 18 19 300
8.2 1.2 9 15 165
8.3 0.2 7 100 251
10.8 0.4 3 254 953
4.9 0.0 22 2 518
9.6 -0.7 5 169 372
8.1 -2.7 10 1 704
3.0 -1.0 27 882
3.2 -1.1 26 1 445
13.2 2.4 1 7 942
4.4 -1.4 24 5 887
8.3 -0.7 8 1 023
7.3 1.1 13 56 681
7.5 0.3 12 28 831
8.4 -0.4 6 41 786
7.3 -0.1 14 14 828
3.7 -1.4 25 7 493
4.9 -0.4 21 2 236
4.6 0.1 23 4 086
7.1 -0.3 15 16 687
6.1 0.4 17 28 545
9.9 -1.4 4 239 335
: :
10.5 -4.5 38 723
Table 54: Taxes on capital as % of total taxation - Total

2006 2007 2008 2009 2010

EU-28 23.1 23.5 22.6 20.4 20.1

EU-27 21.6 22.2 20.9 19.0 18.8
EA-19 22.1 22.7 21.5 19.4 19.1
Belgium 22.8 22.1 21.8 19.6 20.2
Bulgaria 13.0 19.4 16.4 15.4 14.5
Czechia 19.1 19.1 17.9 17.0 15.7
Denmark 17.5 15.5 14.0 11.6 17.0
Germany 16.8 17.5 16.7 14.4 14.9
Estonia 8.6 8.8 8.7 7.8 6.8
Ireland 31.5 29.7 24.8 21.1 20.6
Greece 22.3 21.3 22.0 23.2 20.3
Spain 29.7 30.3 25.2 23.6 21.0
France 24.4 24.7 24.4 22.2 22.3
Croatia 12.9 13.7 13.3 12.3 10.6
Italy 24.9 25.9 25.1 24.2 22.3
Cyprus 27.2 34.2 31.0 26.2 25.8
Latvia 12.6 13.7 14.5 10.0 9.7
Lithuania 14.3 13.5 14.2 13.3 10.4
Luxembourg 31.6 31.5 29.4 28.8 29.7
Hungary 14.7 15.5 14.6 15.3 15.0
Malta 24.0 29.5 28.1 27.6 29.4
Netherlands 17.0 17.8 17.2 13.1 14.1
Austria 16.5 17.3 17.3 15.5 15.5
Poland 23.9 26.9 25.9 25.2 22.8
Portugal 20.5 23.0 23.3 21.6 21.0
Romania 17.2 18.8 19.0 17.4 15.4
Slovenia 14.6 16.1 14.2 12.3 12.4
Slovakia 15.0 15.1 15.5 12.9 13.0
Finland 18.1 20.0 17.9 14.0 16.1
Sweden 15.3 15.9 12.8 12.6 14.2
United Kingdom 31.1 31.0 32.8 30.2 28.5
Iceland : : : : :
Norway 36.4 33.7 36.3 29.9 31.6

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

20.3 20.8 21.0 21.2 21.7 21.8 21.8

19.2 19.7 19.9 20.0 20.5 20.5 20.7
19.6 20.2 20.5 20.5 20.9 21.0 21.2
20.8 22.2 23.0 23.2 23.4 23.6 24.6
14.2 14.5 15.4 15.3 16.0 15.6 16.0
15.2 14.9 14.9 15.2 15.7 15.7 15.3
16.9 17.8 16.1 19.0 18.6 18.7 19.2
16.1 16.3 16.3 16.3 16.9 17.6 17.6
6.8 7.3 8.2 8.0 8.9 7.6 7.2
20.6 21.2 21.3 21.7 24.7 23.8 24.0
22.3 20.7 22.2 22.8 23.0 22.8 21.1
20.8 22.7 22.5 22.8 23.7 23.5 23.5
23.2 23.5 23.8 23.4 23.5 23.2 23.8
11.8 10.7 11.3 10.3 11.0 12.6 12.8
22.5 24.3 24.9 24.4 24.8 24.5 23.9
27.3 26.0 28.8 27.2 26.6 25.2 25.2
11.5 12.3 12.2 12.1 11.8 12.1 11.8
9.7 11.3 11.0 10.9 11.2 11.1 10.7
28.3 27.8 26.9 26.6 28.8 30.2 32.0
14.7 14.1 12.4 12.8 13.0 13.8 13.4
25.7 26.7 27.4 27.8 28.8 29.1 29.0
12.9 12.5 13.1 16.2 16.0 17.6 19.1
15.8 15.7 16.3 16.0 16.8 16.8 17.1
23.0 24.4 23.4 23.1 24.2 24.2 23.8
21.7 22.0 22.4 21.0 21.0 20.5 20.5
16.3 14.7 15.2 17.4 18.2 19.6 17.2
11.9 11.5 11.3 12.1 12.2 12.4 12.8
12.3 13.1 14.2 15.0 15.4 14.6 13.9
15.8 14.5 15.6 15.4 16.1 15.9 17.5
13.5 12.3 12.8 13.3 14.6 14.2 14.2
27.7 27.6 28.1 28.4 28.8 29.4 29.4
: : : : : : :
33.5 32.8 29.2 26.0 21.5 20.0 22.4
 Difference 2008-2018 Revenue 2018
2018 Ranking 2018
(pp) (million EUR)
21.6 -1.0 1 347 079
20.4 -0.5 1 107 744
21.0 -0.5 984 770
25.0 3.2 5 51 518
16.8 0.4 18 2 814
15.1 -2.7 19 11 362
16.8 2.8 17 22 570
17.7 1.0 15 237 148
8.4 -0.3 28 717
26.3 1.5 3 19 300
21.1 -0.9 11 15 165
24.0 -1.2 6 100 251
23.3 -1.1 9 254 953
12.6 -0.6 24 2 518
23.0 -2.1 10 169 372
23.8 -7.1 8 1 704
9.8 -4.7 27 882
10.6 -3.6 26 1 445
33.6 4.2 1 7 942
11.7 -2.9 25 5 887
26.1 -2.0 4 1 023
18.9 1.7 13 56 681
17.7 0.3 14 28 831
23.9 -2.0 7 41 786
20.9 -2.4 12 14 828
14.0 -4.9 20 7 493
13.0 -1.2 23 2 236
13.4 -2.2 22 4 086
16.9 -1.1 16 16 687
13.8 1.1 21 28 545
29.3 -3.5 2 239 335
: :
26.3 -10.0 38 723
Table 55: Taxes on capital as % of GDP - Income of corporations

2006 2007 2008 2009 2010

EU-28 3.2 3.3 2.9 2.2 2.4

EU-27 3.2 3.3 2.9 2.2 2.3
EA-19 3.2 3.3 3.0 2.2 2.3
Belgium 3.5 3.4 3.3 2.3 2.5
Bulgaria 2.2 4.3 3.2 2.6 2.1
Czechia 4.4 4.5 4.0 3.4 3.2
Denmark 3.7 3.1 2.5 1.9 2.3
Germany 2.8 2.8 2.5 1.9 2.0
Estonia 1.5 1.6 1.6 1.8 1.3
Ireland 3.8 3.4 2.8 2.3 2.4
Greece 2.5 2.3 2.1 2.5 2.5
Spain 4.0 4.6 2.8 2.2 1.8
France 3.0 3.0 3.0 1.8 2.5
Croatia 2.8 3.1 2.9 2.6 1.9
Italy 3.4 3.8 3.6 2.9 2.8
Cyprus 4.9 6.1 6.4 5.9 5.5
Latvia 2.1 2.5 3.0 1.5 1.0
Lithuania 2.8 2.5 2.7 1.8 1.0
Luxembourg 5.0 5.3 5.3 5.6 5.8
Hungary 2.3 2.7 2.6 2.2 1.2
Malta 4.1 6.0 5.9 6.0 5.8
Netherlands 3.4 3.4 3.3 2.1 2.3
Austria 2.2 2.5 2.5 1.8 2.0
Poland 2.4 2.7 2.7 2.2 1.9
Portugal 2.9 3.5 3.5 2.8 2.7
Romania 2.9 3.0 2.9 2.3 2.1
Slovenia 2.9 3.2 2.5 1.8 1.8
Slovakia 3.1 3.2 3.3 2.7 2.6
Finland 3.2 3.7 3.3 1.9 2.4
Sweden 3.4 3.6 2.6 2.6 3.1
United Kingdom 3.5 3.3 3.0 2.6 2.9
Iceland 2.4 2.4 1.9 1.6 1.0
Norway 6.3 5.7 5.8 4.9 5.2

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

2.5 2.5 2.5 2.5 2.5 2.7 2.8

2.5 2.5 2.6 2.5 2.6 2.7 2.8
2.5 2.6 2.6 2.5 2.6 2.7 2.8
2.8 3.0 3.1 3.1 3.3 3.4 4.1
1.9 1.9 2.2 2.1 2.2 2.3 2.3
3.2 3.1 3.2 3.3 3.4 3.5 3.5
2.2 2.6 2.8 2.8 2.8 2.9 3.3
2.4 2.5 2.4 2.4 2.4 2.7 2.7
1.2 1.4 1.7 1.7 2.0 1.7 1.5
2.2 2.3 2.4 2.4 2.6 2.7 2.8
2.1 1.1 1.1 1.9 2.1 2.5 1.9
1.8 2.1 2.0 2.0 2.2 2.2 2.2
2.8 2.9 2.9 2.8 2.8 2.8 3.1
2.3 2.0 2.0 1.8 1.9 2.2 2.3
2.7 2.9 3.1 2.7 2.7 2.6 2.5
6.2 5.7 6.5 6.4 5.9 5.5 5.5
1.4 1.6 1.6 1.5 1.6 1.7 1.6
0.8 1.3 1.4 1.4 1.5 1.6 1.5
5.0 5.1 4.8 4.3 4.4 4.5 5.1
1.2 1.3 1.3 1.6 1.7 2.3 2.0
5.4 5.9 6.3 6.0 6.1 6.3 6.5
2.2 2.1 2.1 2.5 2.7 3.3 3.3
2.1 2.1 2.2 2.2 2.3 2.4 2.5
2.0 2.1 1.8 1.7 1.8 1.8 1.9
3.1 2.8 3.3 2.8 3.1 3.0 3.2
2.3 1.9 2.0 2.1 2.3 2.2 2.0
1.6 1.2 1.2 1.4 1.5 1.6 1.8
2.6 2.5 3.1 3.5 3.8 3.7 3.6
2.6 2.1 2.3 1.9 2.1 2.2 2.7
2.9 2.5 2.6 2.6 2.9 2.9 2.9
2.8 2.6 2.5 2.5 2.3 2.7 2.7
1.8 1.9 2.1 3.3 2.3 2.5 3.1
5.4 5.1 4.3 3.9 2.8 2.9 2.9
 Difference 2008-2018 Revenue 2018
2018 Ranking 2018
(pp) (million EUR)
2.8 -0.1 444 823
2.8 -0.1 380 140
2.9 -0.1 330 588
4.3 1.0 4 19 766
2.3 -0.9 19 1 306
3.5 -0.5 5 7 266
2.9 0.4 11 8 671
2.9 0.4 12 96 342
2.0 0.4 24 518
3.2 0.5 9 10 500
2.2 0.0 21 3 998
2.5 -0.3 17 29 711
2.9 -0.1 13 67 630
2.3 -0.6 20 1 177
2.3 -1.2 18 41 356
5.5 -0.9 3 1 155
1.1 -1.9 28 308
1.5 -1.2 26 691
5.8 0.6 1 3 494
1.3 -1.2 27 1 793
5.6 -0.4 2 684
3.5 0.2 6 27 009
2.8 0.2 14 10 686
2.1 -0.6 22 10 401
3.3 -0.2 8 6 802
2.1 -0.8 23 4 227
1.9 -0.5 25 886
3.5 0.2 7 3 116
2.5 -0.8 16 5 936
3.1 0.5 10 14 711
2.7 -0.3 15 64 683
2.4 0.5 531
3.8 -2.0 13 798
Table 56: Taxes on capital as % of total taxation - Income of corporations

2006 2007 2008 2009 2010

EU-28 8.5 8.7 7.8 6.0 6.5

EU-27 8.1 8.5 7.6 5.8 6.2
EA-19 8.1 8.5 7.7 5.7 6.1
Belgium 8.0 7.9 7.5 5.4 5.8
Bulgaria 7.4 13.8 10.4 9.4 8.1
Czechia 12.9 12.9 12.1 10.4 9.8
Denmark 7.9 6.8 5.7 4.2 5.0
Germany 7.4 7.4 6.6 4.8 5.5
Estonia 4.8 5.1 5.1 5.2 4.0
Ireland 12.0 11.0 9.6 8.3 8.5
Greece 8.2 7.2 6.7 8.2 7.9
Spain 11.2 12.6 8.6 7.4 5.9
France 6.9 7.0 7.0 4.2 5.9
Croatia 7.7 8.3 7.9 7.0 5.4
Italy 8.4 9.2 8.7 7.0 6.8
Cyprus 15.4 17.0 18.4 18.5 17.4
Latvia 7.4 8.9 10.7 5.6 3.4
Lithuania 9.1 8.4 8.9 6.0 3.5
Luxembourg 13.9 14.6 14.3 14.6 15.3
Hungary 6.3 6.9 6.5 5.6 3.3
Malta 12.9 18.4 18.5 18.4 18.0
Netherlands 9.5 9.6 9.1 6.0 6.4
Austria 5.5 6.1 6.1 4.3 4.8
Poland 7.1 7.9 7.9 7.2 6.2
Portugal 9.1 11.0 11.2 9.3 9.1
Romania 9.9 10.5 10.7 9.0 7.8
Slovenia 7.6 8.4 6.6 4.8 4.8
Slovakia 10.5 10.9 11.4 9.3 9.4
Finland 7.7 9.0 8.1 4.7 6.0
Sweden 7.5 8.0 5.9 6.0 7.2
United Kingdom 10.3 9.8 8.6 8.0 8.8
Iceland 5.9 6.2 5.5 5.3 3.0
Norway 14.6 13.5 13.9 11.9 12.4

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

2011 2012 2013 2014 2015 2016 2017

6.7 6.6 6.6 6.5 6.6 6.9 7.1

6.4 6.4 6.4 6.3 6.5 6.7 7.0
6.4 6.5 6.5 6.3 6.5 6.7 7.0
6.4 6.6 6.7 6.8 7.3 7.7 9.1
7.6 7.0 7.8 7.4 7.6 7.9 7.8
9.5 9.2 9.3 9.8 10.0 10.1 9.9
4.8 5.7 6.0 5.7 6.0 6.2 7.2
6.3 6.6 6.2 6.1 6.1 6.8 6.9
3.8 4.4 5.5 5.4 6.2 5.1 4.7
7.9 8.1 8.3 8.3 11.3 11.6 12.3
6.1 3.0 3.2 5.2 5.9 6.5 5.0
5.7 6.6 6.0 5.9 6.5 6.6 6.6
6.5 6.4 6.5 6.2 6.2 6.1 6.7
6.6 5.6 5.6 4.8 5.0 5.8 6.1
6.6 6.8 7.2 6.4 6.4 6.1 6.1
19.5 18.1 20.5 18.9 17.7 17.1 16.6
4.9 5.6 5.5 5.2 5.3 5.5 5.1
3.0 4.8 5.1 5.0 5.3 5.4 5.1
13.4 13.3 12.4 11.4 11.9 12.1 13.5
3.3 3.2 3.5 4.1 4.4 5.8 5.2
16.8 18.1 19.2 18.6 19.8 20.1 20.3
6.1 5.9 5.9 6.9 7.4 8.7 8.5
5.1 5.0 5.2 5.1 5.3 5.8 6.0
6.4 6.5 5.6 5.5 5.7 5.5 5.7
9.7 8.7 9.6 8.3 9.1 8.9 9.4
8.1 6.8 7.4 7.7 8.4 8.6 8.0
4.4 3.2 3.2 3.8 3.9 4.2 4.8
8.8 8.8 9.9 11.0 11.8 11.1 10.7
6.2 4.9 5.4 4.4 4.9 5.0 6.3
7.0 5.8 6.2 6.1 6.8 6.5 6.7
8.3 7.9 7.5 7.6 7.2 8.0 8.0
5.3 5.5 6.0 8.7 6.5 4.9 8.2
12.7 12.4 10.8 9.9 7.2 7.4 7.5
 Difference 2008-2018 Revenue 2018
2018 Ranking 2018
(pp) (million EUR)
7.1 -0.6 444 823
7.0 -0.6 380 140
7.1 -0.6 330 588
9.6 2.1 7 19 766
7.8 -2.6 12 1 306
9.7 -2.4 6 7 266
6.5 0.8 17 8 671
7.2 0.6 13 96 342
6.1 0.9 19 518
14.3 4.7 4 10 500
5.6 -1.2 24 3 998
7.1 -1.5 15 29 711
6.2 -0.8 18 67 630
5.9 -2.0 22 1 177
5.6 -3.1 23 41 356
16.2 -2.3 2 1 155
3.4 -7.2 28 308
5.1 -3.8 26 691
14.8 0.5 3 3 494
3.6 -2.9 27 1 793
17.4 -1.1 1 684
9.0 -0.1 9 27 009
6.6 0.4 16 10 686
5.9 -1.9 21 10 401
9.6 -1.6 8 6 802
7.9 -2.7 10 4 227
5.1 -1.4 25 886
10.2 -1.2 5 3 116
6.0 -2.1 20 5 936
7.1 1.2 14 14 711
7.9 -0.7 11 64 683
6.5 1.0 531
9.4 -4.6 13 798
Table 57: Taxes on capital as % of GDP - Income of households

2006 2007 2008 2009 2010

EU-28 0.9 0.9 0.9 0.8 0.7

EU-27 0.8 0.8 0.8 0.7 0.7
EA-19 0.8 0.8 0.8 0.7 0.6
Belgium 0.5 0.5 0.4 0.3 0.2
Bulgaria 0.1 0.2 0.2 0.2 0.2
Czechia 0.1 0.1 0.1 0.1 0.1
Denmark 0.7 0.3 0.1 -0.2 1.9
Germany 0.5 0.7 0.8 0.6 0.4
Estonia 0.2 0.2 0.2 0.1 0.1
Ireland 2.1 2.0 1.3 0.9 0.7
Greece 1.2 1.3 1.4 1.2 1.3
Spain 1.1 1.1 0.9 0.8 0.7
France 0.9 0.9 1.0 1.0 1.1
Croatia 0.3 0.3 0.3 0.3 0.3
Italy 1.2 1.3 1.3 1.2 1.0
Cyprus 1.3 2.7 1.6 0.4 0.5
Latvia 0.0 0.0 0.0 0.0 0.2
Lithuania 0.3 0.4 0.5 0.8 0.5
Luxembourg 1.7 1.4 1.6 1.4 1.5
Hungary 0.6 0.7 0.4 1.0 0.7
Malta 0.4 0.4 0.4 0.4 0.3
Netherlands -1.1 -1.1 -1.1 -1.2 -1.1
Austria 0.9 1.1 1.3 1.0 0.9
Poland 0.4 0.5 0.4 0.3 0.3
Portugal 0.7 0.8 1.0 1.0 0.7
Romania 0.7 0.8 0.8 0.8 0.6
Slovenia 0.3 0.5 0.5 0.3 0.3
Slovakia 0.1 0.1 0.1 0.1 0.1
Finland 1.4 1.6 1.2 0.9 1.1
Sweden 1.4 1.6 1.1 1.0 1.1
United Kingdom 1.4 1.5 1.7 1.8 1.3
Iceland : : : : :
Norway 0.6 0.8 0.7 0.9 1.0

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

0.8 0.9 1.0 1.0 1.1 1.1 1.1

0.7 0.8 0.9 1.0 1.0 0.9 0.9
0.7 0.8 0.9 1.0 1.0 0.9 0.9
0.2 0.4 0.7 0.7 0.6 0.4 0.4
0.2 0.2 0.3 0.3 0.3 0.3 0.4
0.1 0.1 0.1 0.1 0.1 0.1 0.1
1.9 2.2 1.1 2.8 1.5 2.0 1.9
0.5 0.4 0.5 0.6 0.7 0.7 0.6
0.1 0.1 0.1 0.1 0.2 0.1 0.1
0.7 0.8 0.7 0.7 0.9 0.7 0.6
1.4 1.7 1.9 1.8 1.3 1.3 1.4
0.8 0.8 0.8 0.9 0.9 0.8 0.9
1.3 1.7 1.9 1.8 1.8 1.7 1.7
0.3 0.3 0.4 0.5 0.7 0.7 0.7
1.0 1.2 1.3 1.4 1.4 1.3 1.3
0.4 0.3 0.2 0.3 0.3 0.4 0.6
0.2 0.3 0.3 0.3 0.3 0.3 0.4
0.5 0.5 0.5 0.5 0.5 0.5 0.6
1.6 1.5 1.2 1.2 1.4 1.4 1.3
0.5 0.5 0.5 0.5 0.5 0.5 0.5
0.4 0.3 0.3 0.2 0.3 0.2 0.2
-1.1 -1.0 -1.0 -0.8 -0.7 -0.6 -0.5
0.9 0.8 0.8 0.9 1.1 0.7 0.8
0.3 0.3 0.3 0.3 0.3 0.3 0.3
0.9 1.1 1.2 1.2 0.9 0.7 0.6
0.7 0.6 0.6 0.9 1.1 1.3 1.2
0.3 0.4 0.3 0.3 0.4 0.4 0.4
0.1 0.1 0.1 0.1 0.1 0.1 0.1
1.1 1.0 1.1 1.3 1.5 1.4 1.4
1.0 0.9 0.9 1.3 1.6 1.6 1.6
1.3 1.3 1.4 1.4 1.7 1.6 1.7
: : : : : : :
0.9 0.9 1.0 1.0 1.3 1.2 1.2
 Difference 2008-2018 Revenue 2018
2018 Ranking 2018
(pp) (million EUR)
1.1 0.1 167 361
0.9 0.1 124 371
1.0 0.1 110 809
0.4 0.0 22 1 808
0.4 0.2 20 224
0.1 0.0 26 224
1.0 0.8 9 2 895
0.7 -0.1 13 21 745
0.1 0.0 25 36
0.6 -0.6 14 2 105
1.4 0.0 4 2 588
1.0 0.1 8 12 149
1.9 0.9 1 44 104
0.7 0.5 12 386
1.2 -0.1 7 20 376
0.6 -1.1 16 124
0.4 0.4 21 116
0.6 0.1 17 260
1.4 -0.2 3 846
0.6 0.1 18 746
0.2 -0.2 24 20
-0.4 0.7 28 - 3 331
0.8 -0.4 10 3 208
0.3 -0.1 23 1 489
0.6 -0.4 15 1 221
0.8 -0.1 11 1 539
0.4 -0.1 19 194
0.1 0.0 27 62
1.4 0.2 5 3 179
1.3 0.1 6 6 059
1.8 0.1 2 42 990
: :
1.2 0.5 4 367
Table 58: Taxes on capital as % of total taxation - Income of households

2006 2007 2008 2009 2010

EU-28 2.3 2.5 2.4 2.3 2.0

EU-27 1.9 2.1 2.0 1.8 1.7
EA-19 2.0 2.1 2.1 1.9 1.7
Belgium 1.2 1.1 0.9 0.6 0.4
Bulgaria 0.3 0.5 0.8 0.9 0.8
Czechia 0.3 0.3 0.2 0.2 0.2
Denmark 1.5 0.7 0.3 -0.4 4.2
Germany 1.4 1.7 2.0 1.6 1.1
Estonia 0.8 0.8 0.6 0.2 0.3
Ireland 6.6 6.6 4.4 3.1 2.6
Greece 3.9 4.1 4.3 4.1 3.9
Spain 3.0 3.1 3.0 2.8 2.3
France 2.1 2.1 2.2 2.3 2.5
Croatia 0.9 0.9 0.8 0.9 0.9
Italy 3.0 3.1 3.1 2.9 2.5
Cyprus 4.0 7.6 4.7 1.4 1.5
Latvia 0.0 0.0 0.0 0.0 0.7
Lithuania 1.1 1.2 1.6 2.6 1.8
Luxembourg 4.8 3.7 4.4 3.7 3.9
Hungary 1.6 1.8 1.1 2.6 1.8
Malta 1.3 1.1 1.1 1.2 1.0
Netherlands -3.1 -3.0 -3.0 -3.5 -3.1
Austria 2.2 2.7 3.0 2.5 2.2
Poland 1.1 1.4 1.0 0.8 0.9
Portugal 2.2 2.6 3.0 3.2 2.3
Romania 2.6 2.8 3.2 3.2 2.3
Slovenia 0.8 1.3 1.3 0.9 0.9
Slovakia 0.3 0.3 0.3 0.3 0.2
Finland 3.3 3.9 2.9 2.1 2.7
Sweden 3.0 3.5 2.6 2.3 2.7
United Kingdom 4.1 4.6 4.8 5.6 3.8
Iceland : : : : :
Norway 1.5 1.9 1.8 2.2 2.3

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

2011 2012 2013 2014 2015 2016 2017

2.1 2.4 2.5 2.7 2.9 2.7 2.7

1.9 2.1 2.2 2.4 2.5 2.4 2.4
1.9 2.1 2.3 2.4 2.5 2.3 2.3
0.5 1.0 1.6 1.5 1.3 1.0 1.0
0.9 0.9 1.0 1.2 1.1 1.1 1.5
0.2 0.2 0.3 0.2 0.3 0.3 0.3
4.2 4.7 2.4 5.8 3.3 4.4 4.1
1.3 1.2 1.3 1.5 1.7 1.7 1.6
0.4 0.3 0.3 0.3 0.5 0.4 0.4
2.6 2.7 2.5 2.6 3.7 2.9 2.8
4.2 4.9 5.4 5.0 3.7 3.5 3.6
2.5 2.5 2.5 2.6 2.5 2.5 2.6
3.0 3.8 4.1 3.9 3.9 3.8 3.8
0.8 1.0 1.2 1.3 1.8 1.9 2.0
2.4 2.8 3.0 3.3 3.4 3.2 3.0
1.3 1.1 0.6 0.8 0.8 1.2 1.8
0.9 0.9 1.0 1.1 1.0 1.1 1.4
1.9 1.8 1.8 1.7 1.7 1.7 2.0
4.3 3.9 3.2 3.3 3.9 3.9 3.4
1.4 1.2 1.2 1.2 1.2 1.2 1.3
1.1 0.9 0.9 0.7 0.9 0.7 0.6
-3.1 -2.8 -2.8 -2.2 -1.9 -1.6 -1.2
2.1 2.0 2.0 2.0 2.5 1.7 1.9
0.9 1.0 1.1 0.8 0.8 0.8 0.8
2.8 3.6 3.5 3.4 2.6 2.0 1.7
2.3 2.2 2.1 3.3 4.1 5.2 4.8
0.8 1.1 0.8 0.9 1.0 1.0 1.1
0.2 0.2 0.2 0.2 0.2 0.2 0.2
2.6 2.2 2.6 3.1 3.5 3.1 3.2
2.3 2.1 2.2 3.0 3.6 3.5 3.6
3.8 4.0 4.2 4.3 5.1 4.9 5.1
: : : : : : :
2.3 2.3 2.5 2.6 3.4 3.0 3.1
 Difference 2008-2018 Revenue 2018
2018 Ranking 2018
(pp) (million EUR)
2.7 0.3 167 361
2.3 0.3 124 371
2.4 0.2 110 809
0.9 -0.1 22 1 808
1.3 0.5 19 224
0.3 0.0 26 224
2.2 1.9 11 2 895
1.6 -0.3 17 21 745
0.4 -0.2 25 36
2.9 -1.5 9 2 105
3.6 -0.7 3 2 588
2.9 0.0 7 12 149
4.0 1.8 2 44 104
1.9 1.1 13 386
2.8 -0.4 10 20 376
1.7 -3.0 15 124
1.3 1.3 20 116
1.9 0.3 14 260
3.6 -0.9 4 846
1.5 0.4 18 746
0.5 -0.6 24 20
-1.1 1.9 28 - 3 331
2.0 -1.1 12 3 208
0.9 -0.2 23 1 489
1.7 -1.3 16 1 221
2.9 -0.3 8 1 539
1.1 -0.2 21 194
0.2 -0.1 27 62
3.2 0.3 5 3 179
2.9 0.3 6 6 059
5.3 0.4 1 42 990
: :
3.0 1.2 4 367
Table 59: Taxes on capital as % of GDP - Income of self-employed

2006 2007 2008 2009 2010

EU-28 1.9 2.0 2.0 1.9 1.9

EU-27 2.0 2.1 2.1 2.0 2.0
EA-19 2.1 2.2 2.2 2.1 2.1
Belgium 2.1 2.1 2.2 2.2 2.3
Bulgaria 0.9 0.8 0.7 0.7 0.8
Czechia 1.2 1.3 1.1 1.4 1.1
Denmark 1.0 1.0 0.8 0.7 0.8
Germany 1.9 2.1 2.1 2.1 2.1
Estonia 0.2 0.2 0.2 0.2 0.2
Ireland 1.1 1.1 1.1 1.1 1.0
Greece 0.8 0.8 0.8 0.8 0.6
Spain 1.7 1.8 1.6 1.5 1.5
France 2.2 2.1 2.1 2.1 2.2
Croatia 0.5 0.5 0.4 0.4 0.4
Italy 3.2 3.4 3.5 3.2 3.2
Cyprus 0.4 0.5 0.4 0.5 0.5
Latvia 0.2 0.2 0.2 0.2 0.3
Lithuania 0.5 0.5 0.5 0.6 0.6
Luxembourg 1.2 1.2 1.1 1.4 1.2
Hungary 0.6 0.6 0.6 0.6 0.5
Malta 1.1 1.1 1.0 1.1 1.0
Netherlands 2.0 2.2 2.3 2.2 2.3
Austria 2.5 2.4 2.4 2.5 2.4
Poland 3.6 4.4 4.1 3.7 3.3
Portugal 0.5 0.5 0.4 0.4 0.7
Romania 0.3 0.5 0.4 0.4 0.4
Slovenia 1.5 1.5 1.5 1.5 1.5
Slovakia 0.4 0.3 0.3 0.1 0.1
Finland 1.8 1.8 1.7 1.8 1.8
Sweden 0.7 0.7 0.6 0.6 0.6
United Kingdom 1.4 1.4 1.4 1.2 1.2
Iceland : : : : :
Norway 1.0 1.0 0.9 1.0 1.0

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

1.9 1.9 1.9 1.9 1.9 1.9 1.9

2.0 2.1 2.1 2.1 2.1 2.1 2.1
2.1 2.2 2.2 2.2 2.2 2.1 2.2
2.2 2.3 2.3 2.4 2.4 2.4 2.4
0.8 0.8 0.8 0.8 0.8 0.7 0.7
1.1 1.1 1.1 1.0 1.0 1.0 1.0
0.8 0.7 0.8 0.9 0.9 0.9 0.9
2.1 2.2 2.3 2.2 2.3 2.3 2.3
0.2 0.2 0.1 0.1 0.1 0.1 0.1
1.1 1.0 1.0 1.0 0.8 0.9 0.8
0.9 0.9 0.8 0.8 0.7 0.8 0.8
1.5 1.6 1.6 1.7 1.6 1.6 1.7
2.0 1.9 2.0 2.0 1.9 1.8 1.7
0.3 0.3 0.4 0.3 0.3 0.6 0.6
3.2 3.4 3.3 3.2 3.4 3.3 3.2
0.5 0.5 0.5 0.5 0.5 0.5 0.5
0.2 0.2 0.2 0.2 0.2 0.2 0.2
0.6 0.5 0.5 0.5 0.5 0.6 0.6
1.3 1.3 1.5 1.4 1.4 1.5 1.7
0.5 0.5 0.5 0.5 0.5 0.6 0.6
1.0 1.0 1.0 0.9 0.9 0.9 1.0
2.2 2.0 2.2 2.5 2.2 2.2 2.7
2.4 2.4 2.5 2.6 2.7 2.7 2.7
3.4 3.8 3.6 3.6 3.8 4.0 3.9
0.7 0.7 0.7 0.7 0.6 0.6 0.6
0.7 0.5 0.5 0.5 0.5 0.4 0.3
1.5 1.6 1.5 1.6 1.6 1.6 1.5
0.1 0.1 0.1 0.1 0.1 0.1 0.1
1.7 1.8 1.8 2.0 1.9 1.8 1.8
0.5 0.5 0.5 0.5 0.4 0.4 0.4
1.2 1.1 1.1 1.0 1.1 1.1 1.1
: : : : : : :
1.0 1.0 0.9 1.0 1.0 1.0 1.0
 Difference 2008-2018 Revenue 2018
2018 Ranking 2018
(pp) (million EUR)
1.9 -0.1 302 353
2.1 0.0 276 841
2.1 0.0 247 475
2.4 0.2 5 10 985
0.8 0.0 18 432
1.1 0.0 12 2 281
0.9 0.1 14 2 794
2.3 0.2 6 76 091
0.1 -0.1 26 31
0.8 -0.3 17 2 517
0.8 0.0 16 1 550
1.7 0.1 10 20 216
1.8 -0.3 7 42 717
0.6 0.2 20 314
3.2 -0.3 2 56 457
0.5 0.1 23 113
0.3 0.1 25 76
0.6 0.1 22 260
1.7 0.5 9 1 011
0.7 0.1 19 870
0.9 -0.2 15 108
2.4 0.1 4 18 775
2.8 0.4 3 10 653
4.1 0.0 1 20 519
0.6 0.1 21 1 209
0.1 -0.3 27 231
1.5 -0.1 11 668
0.1 -0.2 28 85
1.7 0.0 8 3 955
0.4 -0.2 24 1 924
1.1 -0.3 13 25 512
: :
1.0 0.0 3 562
Table 60: Taxes on capital as % of total taxation - Income of self-employed

2006 2007 2008 2009 2010

EU-28 5.1 5.2 5.3 5.2 5.2

EU-27 5.2 5.4 5.5 5.3 5.4
EA-19 5.4 5.6 5.7 5.5 5.6
Belgium 4.9 4.8 5.0 5.2 5.2
Bulgaria 3.0 2.6 2.4 2.5 3.0
Czechia 3.7 3.7 3.3 4.2 3.2
Denmark 2.2 2.2 1.8 1.6 1.7
Germany 5.1 5.5 5.4 5.4 5.7
Estonia 0.8 0.7 0.7 0.7 0.6
Ireland 3.5 3.6 3.8 3.8 3.8
Greece 2.7 2.7 2.6 2.5 1.8
Spain 4.8 4.8 4.9 5.0 4.8
France 5.0 4.9 5.0 5.1 5.1
Croatia 1.3 1.3 1.2 1.1 1.0
Italy 8.0 8.3 8.5 7.7 7.8
Cyprus 1.3 1.3 1.3 1.6 1.6
Latvia 0.7 0.7 0.5 0.6 0.9
Lithuania 1.6 1.6 1.5 1.9 2.2
Luxembourg 3.5 3.3 3.1 3.6 3.2
Hungary 1.7 1.5 1.5 1.5 1.3
Malta 3.5 3.4 3.2 3.3 3.1
Netherlands 5.6 6.2 6.5 6.3 6.6
Austria 6.2 5.9 5.8 6.1 5.9
Poland 10.8 12.8 12.0 12.0 10.5
Portugal 1.4 1.5 1.4 1.4 2.3
Romania 1.2 1.6 1.5 1.6 1.7
Slovenia 3.8 4.0 4.0 4.1 3.9
Slovakia 1.3 1.1 1.1 0.4 0.4
Finland 4.4 4.4 4.2 4.4 4.5
Sweden 1.5 1.5 1.5 1.4 1.4
United Kingdom 4.2 4.1 4.1 3.9 3.7
Iceland : : : : :
Norway 2.3 2.4 2.2 2.5 2.4

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

2011 2012 2013 2014 2015 2016 2017

5.0 5.0 4.9 4.9 4.9 4.9 4.9

5.2 5.2 5.2 5.2 5.2 5.2 5.2
5.5 5.4 5.4 5.4 5.4 5.4 5.4
5.1 5.0 5.1 5.3 5.4 5.5 5.4
3.1 3.0 2.7 2.8 2.7 2.5 2.5
3.3 3.2 3.1 2.8 3.0 3.0 2.9
1.7 1.6 1.7 1.8 2.0 2.0 2.0
5.7 5.8 5.9 5.7 5.9 5.8 5.9
0.6 0.5 0.5 0.4 0.4 0.4 0.4
3.7 3.5 3.6 3.5 3.4 3.6 3.4
2.6 2.6 2.2 2.1 2.0 2.0 2.2
4.8 4.8 4.8 4.9 4.9 4.9 4.9
4.6 4.3 4.3 4.3 4.1 3.9 3.8
1.0 0.9 1.1 0.8 0.8 1.6 1.6
7.8 7.9 7.6 7.5 7.8 7.7 7.6
1.6 1.7 1.5 1.5 1.5 1.5 1.6
0.8 0.8 0.7 0.7 0.7 0.7 0.7
2.1 2.0 1.9 1.9 1.8 1.9 1.9
3.5 3.3 3.8 3.8 3.8 4.0 4.4
1.4 1.3 1.3 1.3 1.4 1.4 1.6
3.1 3.1 3.0 2.9 2.9 3.0 3.0
6.1 5.7 6.1 6.7 6.0 5.8 7.0
5.9 5.8 5.9 6.1 6.2 6.4 6.5
10.6 11.8 11.3 11.2 11.8 11.8 11.5
2.2 2.1 2.1 2.0 1.8 1.8 1.7
2.5 1.9 1.9 1.8 1.7 1.7 1.1
3.9 4.1 4.1 4.2 4.2 4.2 4.0
0.5 0.4 0.5 0.5 0.4 0.4 0.3
4.2 4.3 4.2 4.6 4.3 4.2 4.1
1.3 1.2 1.1 1.1 1.0 1.0 1.0
3.5 3.3 3.2 3.2 3.2 3.2 3.2
: : : : : : :
2.4 2.3 2.4 2.5 2.6 2.6 2.6
 Difference 2008-2018 Revenue 2018
2018 Ranking 2018
(pp) (million EUR)
4.8 -0.4 302 353
5.1 -0.3 276 841
5.3 -0.4 247 475
5.3 0.3 6 10 985
2.6 0.2 16 432
3.0 -0.3 14 2 281
2.1 0.3 18 2 794
5.7 0.2 5 76 091
0.4 -0.3 27 31
3.4 -0.4 12 2 517
2.2 -0.5 17 1 550
4.8 -0.1 7 20 216
3.9 -1.1 10 42 717
1.6 0.4 23 314
7.7 -0.9 2 56 457
1.6 0.3 22 113
0.8 0.3 25 76
1.9 0.4 19 260
4.3 1.2 8 1 011
1.7 0.2 20 870
2.7 -0.5 15 108
6.3 -0.2 4 18 775
6.5 0.7 3 10 653
11.7 -0.3 1 20 519
1.7 0.3 21 1 209
0.4 -1.1 26 231
3.9 -0.2 11 668
0.3 -0.8 28 85
4.0 -0.2 9 3 955
0.9 -0.5 24 1 924
3.1 -0.9 13 25 512
: :
2.4 0.2 3 562
Table 61: Taxes on capital as % of GDP - Stock of capital

2006 2007 2008 2009 2010

EU-28 2.7 2.7 2.7 2.6 2.4

EU-27 2.4 2.4 2.2 2.3 2.1
EA-19 2.5 2.5 2.3 2.4 2.2
Belgium 3.7 3.6 3.7 3.6 3.8
Bulgaria 0.7 0.8 0.9 0.7 0.7
Czechia 0.8 0.8 0.7 0.7 0.8
Denmark 2.7 2.7 2.8 2.8 2.7
Germany 1.1 1.1 1.0 1.0 1.0
Estonia 0.7 0.7 0.7 0.6 0.7
Ireland 2.9 2.6 2.0 1.7 1.6
Greece 2.3 2.4 2.6 2.6 2.1
Spain 3.9 3.6 2.8 2.5 2.5
France 4.5 4.5 4.4 4.5 3.7
Croatia 1.1 1.2 1.3 1.2 1.2
Italy 2.2 2.2 1.9 2.7 2.2
Cyprus 2.1 3.0 2.3 1.5 1.7
Latvia 1.3 1.2 0.9 1.0 1.3
Lithuania 0.7 0.7 0.7 0.8 0.8
Luxembourg 3.4 3.6 2.8 2.6 2.7
Hungary 1.9 2.1 2.2 2.2 3.2
Malta 2.0 2.2 1.7 1.6 2.3
Netherlands 1.8 1.8 1.7 1.5 1.5
Austria 1.1 1.0 1.0 1.0 1.1
Poland 1.7 1.7 1.7 1.6 1.6
Portugal 2.4 2.5 2.4 2.3 2.2
Romania 1.0 1.1 1.0 0.9 1.0
Slovenia 0.9 0.9 0.9 0.9 1.1
Slovakia 0.8 0.8 0.8 0.9 0.8
Finland 1.1 1.1 1.1 1.1 1.2
Sweden 1.6 1.3 1.2 1.3 1.3
United Kingdom 4.2 4.2 5.3 4.1 4.0
Iceland 3.7 3.8 3.0 2.5 2.7
Norway 7.7 6.7 7.6 5.5 6.1

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

2.4 2.6 2.7 2.8 2.8 2.8 2.8

2.2 2.3 2.4 2.4 2.5 2.5 2.5
2.2 2.4 2.5 2.6 2.6 2.6 2.6
3.9 4.3 4.4 4.4 4.3 4.2 4.1
0.7 1.0 1.1 1.1 1.4 1.2 1.2
0.8 0.8 0.8 0.8 0.8 0.8 0.8
2.8 2.7 2.8 2.8 3.4 2.8 2.7
1.0 1.1 1.1 1.1 1.3 1.3 1.3
0.6 0.7 0.6 0.6 0.6 0.6 0.5
1.8 1.9 2.0 2.1 1.5 1.3 1.3
3.1 3.6 4.1 3.8 4.2 4.1 4.0
2.4 2.9 3.0 3.2 3.3 3.2 3.2
4.0 4.0 4.1 4.1 4.3 4.3 4.5
1.2 1.2 1.2 1.2 1.3 1.2 1.2
2.3 2.9 3.0 3.1 3.1 3.2 3.0
1.5 1.7 2.0 2.0 2.2 1.7 1.7
1.4 1.5 1.5 1.5 1.4 1.5 1.4
0.8 0.7 0.6 0.6 0.7 0.6 0.5
2.7 2.8 2.9 3.0 3.4 3.8 4.0
3.2 3.3 2.5 2.4 2.3 2.1 2.0
1.5 1.5 1.4 1.8 1.6 1.7 1.6
1.4 1.3 1.4 1.8 1.6 1.8 1.8
1.1 1.2 1.4 1.2 1.2 1.2 1.1
1.6 1.7 1.7 1.8 1.9 2.0 2.0
2.3 2.4 2.5 2.5 2.6 2.7 2.6
1.0 1.0 1.0 1.3 1.2 1.1 0.8
1.0 1.1 1.2 1.2 1.1 1.1 1.1
0.8 1.0 1.1 1.1 1.0 1.0 1.0
1.2 1.2 1.4 1.5 1.5 1.5 1.7
1.2 1.3 1.4 1.3 1.3 1.4 1.3
4.1 4.1 4.3 4.3 4.4 4.4 4.4
2.7 2.9 3.0 4.5 3.7 18.3 3.0
6.8 6.6 5.4 4.3 3.2 2.7 3.6
 Difference 2008-2018 Revenue 2018
2018 Ranking 2018
(pp) (million EUR)
2.7 0.0 432 542
2.4 0.2 326 392
2.6 0.2 295 898
4.1 0.4 4 18 960
1.5 0.6 15 852
0.8 0.0 25 1 591
2.8 -0.1 8 8 209
1.3 0.3 19 42 971
0.5 -0.2 28 131
1.3 -0.7 18 4 178
3.8 1.2 5 7 029
3.2 0.4 6 38 176
4.3 -0.1 3 100 502
1.2 0.0 20 641
2.9 0.9 7 51 183
1.5 -0.8 16 311
1.3 0.4 17 383
0.5 -0.1 27 234
4.3 1.5 2 2 592
1.9 -0.3 11 2 478
1.7 0.0 13 211
1.8 0.2 12 14 228
1.1 0.1 22 4 284
1.9 0.2 10 9 377
2.7 0.3 9 5 597
0.7 -0.2 26 1 496
1.1 0.2 23 488
0.9 0.1 24 823
1.5 0.4 14 3 617
1.2 0.0 21 5 852
4.4 -0.9 1 106 150
2.9 -0.1 645
4.6 -3.0 16 996
Table 62: Taxes on capital as % of total taxation - Stock of capital

2006 2007 2008 2009 2010

EU-28 7.2 7.2 7.1 6.9 6.4

EU-27 6.3 6.2 5.8 6.1 5.5
EA-19 6.5 6.5 6.0 6.4 5.7
Belgium 8.6 8.3 8.4 8.4 8.7
Bulgaria 2.3 2.6 2.8 2.6 2.6
Czechia 2.3 2.2 2.2 2.1 2.4
Denmark 5.8 5.8 6.3 6.2 6.1
Germany 2.8 2.9 2.7 2.6 2.7
Estonia 2.2 2.3 2.2 1.7 2.0
Ireland 9.3 8.5 7.0 5.9 5.8
Greece 7.5 7.4 8.3 8.5 6.7
Spain 10.8 9.8 8.8 8.5 8.1
France 10.4 10.6 10.2 10.7 8.8
Croatia 3.1 3.3 3.4 3.3 3.3
Italy 5.4 5.3 4.7 6.6 5.3
Cyprus 6.4 8.4 6.5 4.8 5.2
Latvia 4.6 4.1 3.3 3.8 4.7
Lithuania 2.4 2.3 2.2 2.7 2.9
Luxembourg 9.5 9.8 7.6 6.9 7.3
Hungary 5.1 5.3 5.5 5.7 8.6
Malta 6.3 6.6 5.2 4.8 7.2
Netherlands 5.0 5.2 4.7 4.4 4.3
Austria 2.7 2.6 2.4 2.5 2.6
Poland 5.0 4.9 5.0 5.2 5.2
Portugal 7.7 7.9 7.7 7.7 7.3
Romania 3.6 3.9 3.6 3.6 3.7
Slovenia 2.4 2.4 2.3 2.4 2.8
Slovakia 2.9 2.7 2.7 3.0 2.9
Finland 2.7 2.8 2.7 2.8 2.9
Sweden 3.4 2.9 2.8 2.9 3.0
United Kingdom 12.5 12.6 15.4 12.7 12.1
Iceland 9.2 9.8 8.6 8.0 8.3
Norway 18.0 15.8 18.4 13.4 14.5

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

6.5 6.8 7.0 7.1 7.4 7.3 7.1

5.6 5.9 6.0 6.1 6.3 6.3 6.2
5.8 6.2 6.3 6.4 6.5 6.6 6.5
8.9 9.5 9.5 9.5 9.5 9.4 9.2
2.6 3.7 3.9 4.0 4.7 4.1 4.2
2.3 2.2 2.3 2.3 2.4 2.3 2.2
6.2 5.8 6.1 5.7 7.3 6.0 5.9
2.8 2.8 2.9 3.0 3.2 3.3 3.2
2.0 2.1 2.0 1.8 1.8 1.7 1.6
6.4 6.9 6.9 7.4 6.3 5.6 5.6
9.3 10.1 11.4 10.5 11.4 10.8 10.3
7.8 8.8 9.2 9.5 9.8 9.6 9.3
9.1 9.0 8.9 9.0 9.3 9.4 9.6
3.4 3.3 3.4 3.3 3.4 3.2 3.1
5.7 6.8 7.0 7.2 7.3 7.5 7.2
4.8 5.2 6.3 6.1 6.6 5.3 5.2
4.9 5.1 5.0 5.1 4.8 4.8 4.6
2.8 2.8 2.2 2.3 2.3 2.0 1.8
7.1 7.2 7.5 8.0 9.2 10.2 10.7
8.7 8.3 6.4 6.1 6.0 5.4 5.2
4.7 4.6 4.4 5.6 5.1 5.4 5.0
3.8 3.7 3.9 4.7 4.5 4.7 4.8
2.8 2.9 3.2 2.8 2.8 2.8 2.6
5.1 5.2 5.4 5.6 5.8 6.1 5.7
7.1 7.6 7.3 7.3 7.5 7.8 7.7
3.4 3.8 3.8 4.6 4.1 4.1 3.3
2.7 3.0 3.3 3.2 3.1 3.0 3.0
2.8 3.6 3.6 3.4 3.0 3.0 2.8
2.8 2.9 3.3 3.4 3.5 3.5 3.9
2.9 3.1 3.3 3.1 3.1 3.2 3.0
12.2 12.4 13.1 13.4 13.3 13.3 13.1
8.0 8.6 8.6 12.1 10.3 36.0 8.0
16.1 15.9 13.5 11.0 8.2 7.0 9.2
 Difference 2008-2018 Revenue 2018
2018 Ranking 2018
(pp) (million EUR)
6.9 -0.2 432 542
6.0 0.2 326 392
6.3 0.3 295 898
9.2 0.8 4 18 960
5.1 2.2 13 852
2.1 -0.1 26 1 591
6.1 -0.2 9 8 209
3.2 0.5 20 42 971
1.5 -0.7 28 131
5.7 -1.3 10 4 178
9.8 1.5 3 7 029
9.1 0.4 6 38 176
9.2 -1.0 5 100 502
3.2 -0.2 19 641
6.9 2.2 8 51 183
4.4 -2.2 16 311
4.2 0.9 17 383
1.7 -0.4 27 234
11.0 3.4 2 2 592
4.9 -0.6 14 2 478
5.4 0.1 11 211
4.7 0.1 15 14 228
2.6 0.2 25 4 284
5.4 0.4 12 9 377
7.9 0.2 7 5 597
2.8 -0.8 23 1 496
2.8 0.5 22 488
2.7 0.0 24 823
3.7 0.9 18 3 617
2.8 0.0 21 5 852
13.0 -2.4 1 106 150
8.0 -0.7 645
11.5 -6.9 16 996