Tables

Annex A

Table 8: Indirect Taxes as % of Total Taxation - VAT

(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 15.1 15.3 15.2 14.8 15.7 15.9 15.2 15.3 15.2 15.4 15.7 15.9 16.2 15.8 16.0 16.2 1.1 0.3 26 25 230
BG 22.5 25.6 22.3 26.3 25.3 26.4 27.4 25.6 27.8 30.3 32.7 34.9 31.1 33.8 31.1 33.7 11.2 7.3 1 3 322
CZ 16.8 17.9 17.6 17.6 18.6 18.4 18.1 17.5 17.2 19.5 19.4 18.0 17.7 19.7 20.6 20.6 3.8 2.2 17 10 420
DK 19.4 19.7 19.8 19.8 19.6 19.4 19.9 20.2 20.1 19.9 19.8 20.8 21.2 21.0 21.2 20.7 1.4 1.3 16 23 245
DE 16.3 16.1 16.0 16.3 16.7 16.6 16.8 16.5 16.3 16.4 16.4 16.5 18.1 18.3 19.1 19.1 2.8 2.5 19 180 220
EE 26.5 27.3 28.0 23.8 23.8 27.2 27.0 27.0 26.5 25.1 28.3 29.6 28.2 24.9 24.8 25.7 -0.8 -1.5 5 1 257
IE 21.2 21.6 22.0 22.4 22.2 23.1 23.0 24.7 24.2 24.3 24.8 24.2 24.1 24.6 22.9 22.9 1.6 -0.2 12 10 056
(3)
EL 21.1 21.2 21.1 20.5 21.2 20.9 22.5 22.7 21.8 21.7 21.5 22.5 22.9 22.7 21.1 23.2 2.0 2.3 10 16 308
ES 16.3 16.6 17.1 17.2 18.2 18.1 17.7 17.1 17.7 17.7 18.1 17.8 16.1 15.5 13.5 17.2 1.0 -0.9 23 57 845
FR 17.5 17.8 17.7 17.5 17.3 16.9 16.6 16.5 16.6 16.8 16.8 16.6 16.7 16.5 16.4 16.5 -1.0 -0.4 24 135 498
IT 13.9 12.9 12.9 14.3 14.4 15.6 15.1 15.3 14.4 14.4 14.8 14.9 14.4 13.9 13.2 14.7 0.9 -0.9 27 96 834
CY 17.2 17.3 17.6 16.7 16.1 18.2 18.7 21.5 24.3 25.4 26.1 27.1 25.5 27.4 26.0 25.8 8.6 7.6 4 1 597
LV 27.8 26.8 25.0 23.8 23.0 23.9 23.6 23.5 25.3 24.4 26.8 28.1 26.9 23.0 22.5 24.3 -3.5 0.4 8 1 192
LT 26.9 24.9 27.0 25.3 24.9 25.2 25.4 26.0 24.0 22.9 25.0 25.9 27.5 26.6 25.2 29.3 2.3 4.1 2 2 181
LU 14.0 13.8 13.8 14.1 14.0 14.3 14.6 14.7 14.9 16.2 16.4 16.1 16.1 16.7 16.8 16.4 2.4 2.1 25 2 455
HU 18.4 18.6 19.8 20.2 20.8 22.3 21.1 20.6 21.6 23.5 22.5 20.4 19.9 19.3 21.3 23.0 4.7 0.8 11 8 442
MT 23.0 23.3 21.9 17.7 19.3 21.0 21.2 20.6 20.6 22.5 24.5 23.8 22.2 23.3 22.9 23.3 0.3 2.3 9 477
NL 16.2 16.6 16.9 17.1 17.3 17.3 18.9 19.1 19.5 19.4 19.2 18.9 19.4 18.5 18.3 18.7 2.5 1.4 21 42 654
AT 18.6 18.9 18.7 18.5 19.1 18.8 17.9 18.7 18.3 18.4 18.8 18.4 18.4 18.2 18.9 18.9 0.4 0.1 20 22 735
PL 16.8 18.6 20.2 20.1 21.5 21.3 21.0 22.0 22.2 22.8 23.5 24.1 23.9 23.4 23.4 24.5 7.7 3.2 7 27 536
PT 23.4 23.8 23.5 24.1 24.0 24.6 24.2 24.2 24.4 25.4 26.8 26.6 25.8 25.6 22.9 24.8 1.4 0.2 6 13 517
RO 18.0 18.1 17.3 21.4 19.5 21.4 21.8 25.2 26.0 24.5 29.0 27.8 27.9 28.2 24.7 28.6 10.6 7.1 3 9 494
SI 0.0 0.0 0.0 0.0 12.5 23.1 22.1 22.6 22.3 22.3 22.3 22.3 22.4 22.8 22.5 22.4 22.4 -0.7 14 3 012
SK 20.8 19.3 19.3 20.3 19.3 20.4 21.9 21.2 22.7 24.7 25.1 25.5 23.0 23.6 23.3 22.6 1.9 2.2 13 4 182
FI 17.4 17.1 18.4 18.0 18.0 17.4 17.8 18.2 19.4 19.6 19.8 19.9 19.5 19.5 20.2 20.1 2.7 2.7 18 15 261
SE 18.9 16.9 17.0 17.1 17.0 16.7 17.6 18.6 18.5 18.3 18.4 18.5 19.1 20.0 20.7 21.3 2.4 4.6 15 33 834
UK 18.6 19.2 18.9 17.9 18.3 17.9 18.0 18.9 19.6 19.3 18.5 18.0 18.0 17.0 16.5 18.5 -0.2 0.5 22 111 867
NO 22.4 21.8 22.2 23.0 22.2 19.7 19.5 19.6 19.4 18.6 18.1 18.1 19.1 17.1 18.6 18.6 -3.8 -1.1 25 135
IS 29.0 28.7 28.4 29.2 30.0 28.6 26.6 26.7 26.5 27.6 27.3 27.2 26.0 24.8 23.8 22.8 -6.3 -5.9 756

EU-27 averages 860 670

weighted 16.8 16.8 16.8 17.0 17.3 17.3 17.4 17.5 17.5 17.6 17.7 17.7 17.9 17.6 17.4 18.3 1.5 1.0
arithmetic 18.6 18.7 18.7 18.6 19.2 20.1 20.2 20.5 20.8 21.2 21.9 22.0 21.6 21.5 21.0 22.0 3.4 1.9

EA-17 averages 629 138

weighted 16.4 16.3 16.2 16.6 16.8 17.0 17.0 16.9 16.8 16.9 17.2 17.1 17.3 17.1 16.9 17.6 1.2 0.7
arithmetic 17.5 17.6 17.7 17.3 18.2 19.4 19.5 19.7 20.0 20.3 20.9 21.0 20.5 20.5 19.9 20.5 3.0 1.1

EU-25 averages
weighted 16.8 16.8 16.8 17.0 17.2 17.3 17.3 17.5 17.5 17.6 17.7 17.6 17.8 17.5 17.3 18.2 1.4 0.9
arithmetic 18.5 18.5 18.6 18.2 18.9 19.8 19.8 20.1 20.3 20.7 21.2 21.2 20.9 20.7 20.4 21.2 2.8 1.5
(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

Taxation trends in the European Union 187