Total revenue from taxes and social contributions in the EU-27 and EA-17 as a percentage of GDP, 1995-2010

43

42.5
42

% of GDP

41.5
41
40.5
40
39.5

39
1995

1996

1997

1998

1999

2000

2001

EU-27 Total revenue from taxes and social contributions

date of extraction: 07/12/2011

2002

2003

2004

2005

2006

2007

2008

2009

EA-17 Total revenue from taxes and social contributions

2010

Figure 2: Ranking of total tax revenue by countries in 2010 as a percentage of GDP

DK
BE
SE
FR
AT
IT
FI
EA-17
EU-27
DE
NL
SI
LU
HU
UK
CY
PT
MT
EE
CZ
EL
ES
PL
IE
SK
RO
LV
LT
BG
NO
IS
CH

28.3
28.1
27.5
27.4
27.4

29.8

29.4

date of extraction: 07/12/2011

35.7
34.8
34.7
34.3
33.8
33.2
32.9
31.8

40.2
39.6
39.5
39.5
38.2
38.0
37.8
37.4

44.5
43.7
42.6
42.3

42.4
35.0

46.4
46.3

48.5

Figure 3: Evolution of tax revenue in the EU-27 and the EA-17, billions of Euro, 1995-2010

5000

billions of euro

4500
4000
3500
3000

2500
2000
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
EU-27

date of extraction: 07/12/2011

EA-17

Figure 4: Evolution of the main components of tax revenue in the EU-27 in percentage of GDP, 1995-2010

% of GDP

16
15
14
13
12
1995

1996

1997

1998

1999

2000

2001

Taxes on production and imports

Social contributions

date of extraction: 07/12/2011

2002

2003

2004

2005

2006

2007

2008

Current taxes on income, wealth, etc.

2009

2010

Figure 4: Breakdown of tax revenue by country and by main tax categories in 2010 (% of GDP)
50

45

40

35

30

25

20

15

10

-5

EU- EA27 17

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

D2 Taxes on production and imports

D5 Current taxes on income, wealth, etc.

D611 Actual social contributions

D612 Imputed social contributions

D91 Capital taxes

D995 (see footnote 1)

date of extraction: 07/12/2011

* The negative amounts represent capital transfers to the relevant sectors, relating to taxes and social contributions assessed but unlikely to be collected (D995).

IS

NO

CH

Table 1: Total tax revenue by country, 1999-2010 (% of GDP and millions of euro)
Tax revenue in % of GDP
EU-27
EA-17
BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
IS
NO
CH

1999
41.9
42.6
47.6
31.1
34.3
50.9
43.0
32.6
32.8
35.4
34.8
46.7
42.4
27.8
32.3
31.7
39.2
39.0
28.7
41.5
45.9
34.9
33.4
31.3
38.1
35.4
46.3
52.0
37.5
36.8
42.3
28.6

2000
41.6
42.3
47.3
31.5
33.9
50.2
42.8
31.0
32.5
36.6
35.0
46.0
41.8
30.0
29.9
30.0
40.0
39.9
29.0
40.9
45.1
32.6
33.7
30.6
37.5
34.1
47.4
52.1
38.1
37.1
42.7
30

2001
40.7
41.3
47.3
30.8
33.8
49.4
40.9
30.3
30.7
35.2
34.5
45.6
41.5
30.7
29.0
28.5
40.6
38.8
31.2
39.4
46.8
32.2
33.4
28.9
37.7
33.2
44.9
49.9
38.0
35.3
42.9
29.5

date of extraction: 07/12/2011

2002
40.1
40.8
47.5
28.5
34.6
48.8
40.4
31.1
29.5
35.7
35.1
45.1
40.8
30.9
28.8
28.2
40.2
38.1
32.1
38.7
45.3
32.7
34.3
28.5
38.1
33.1
44.8
47.9
36.5
35.2
43.1
29.8

2003
40.1
40.8
47.0
31.0
35.5
49.0
40.6
30.8
30.1
34.1
34.7
44.9
41.3
32.2
28.8
28.0
39.0
38.1
32.5
38.4
45.2
32.2
34.7
28.1
38.3
33.0
44.3
48.3
36.2
36.7
42.4
29.3

2004
39.9
40.5
47.1
32.5
35.9
50.0
39.7
30.6
31.3
33.4
35.5
45.1
40.7
33.0
28.8
28.4
38.2
37.8
34.1
38.5
44.6
31.5
33.9
27.7
38.4
31.7
43.6
48.5
36.7
37.8
43.1
28.9

Tax revenue in millions of euro

2005
40.2
40.7
47.0
31.3
35.7
51.7
39.7
30.7
31.8
34.4
36.7
45.6
40.3
35.0
29.4
28.7
38.5
37.5
35.2
38.6
43.6
32.8
35.0
28.5
38.9
31.5
44.1
49.3
37.6
40.6
43.2
29.3

2006
40.7
41.2
46.7
30.7
35.4
50.5
40.0
30.8
33.3
33.4
37.6
45.9
42.0
35.8
30.8
29.6
36.7
37.4
35.4
39.8
43.0
33.8
35.7
29.2
38.5
29.4
43.9
48.7
38.3
41.4
43.5
29.2

2007
40.6
41.2
46.1
33.3
35.9
49.8
40.0
31.5
32.7
34.4
38.0
45.2
43.0
40.1
30.8
29.9
36.5
40.5
36.1
39.5
43.2
34.8
35.9
29.8
37.9
29.5
43.1
47.8
37.9
40.5
43.0
29.0

2008
40.4
40.8
46.6
32.3
34.5
48.6
40.2
31.8
31.1
34.2
33.9
45.0
43.0
38.6
29.7
30.4
36.3
40.4
35.1
39.9
44.2
34.3
35.9
28.8
37.5
29.4
43.0
46.9
39.5
36.6
42.1
29.3

2009
39.7
40.3
45.9
29.0
33.6
48.6
40.7
35.8
29.8
32.8
31.6
44.0
43.1
35.3
27.0
29.7
38.6
40.2
35.6
39.1
44.3
31.8
34.4
27.7
37.9
29.0
42.7
47.3
36.6
33.8
42.5
29.7

2010
39.6
40.2
46.4
27.4
33.8
48.5
39.5
34.3
29.8
33.2
32.9
44.5
42.6
35.7
27.5
27.4
38.0
37.8
34.6
39.5
43.7
31.8
34.8
28.1
38.2
28.3
42.3
46.3
37.4
35.0
42.4
29.4

1999
3597915
2746834
113742
3869
19969
83142
859660
1745
29979
46642
201647
638931
480670
2532
2199
3262
7794
17668
1050
160138
91408
54956
39559
10581
7949
6803
56586
126324
529112
3016
63158
72097

2000
3829069
2865977
119396
4426
21593
87181
877340
1911
34420
50415
220240
661833
501149
2980
2523
3730
8798
20076
1244
171149
93977
60490
42839
12420
8075
7528
62684
139861
610794
3497
77898
81152

2001
3903173
2924801
122999
4787
24293
88459
859520
2109
36309
51561
234823
682247
521041
3288
2673
3892
9172
22815
1363
176355
100148
68340
44867
13099
8610
7820
62569
126544
623470
3118
81926
83936

2002
3985041
2993120
127583
4853
28845
90094
860790
2418
38786
55885
255704
695472
531359
3422
2824
4271
9634
26846
1460
180173
100003
68563
48051
13857
9363
8604
64413
127820
623948
3338
88043
88348

2003
4050115
3079011
129789
5700
29957
92275
872000
2690
42371
58844
271598
713348
554604
3757
2865
4641
10081
28159
1474
183075
101665
61739
49687
14794
9877
9743
64408
134655
596319
3560
84270
84273

2004
4233402
3183193
137139
6633
33016
98444
871700
2968
47140
61956
298999
746756
568469
4152
3208
5185
10496
31022
1549
189192
104609
64265
50431
16941
10451
10770
66416
141520
649974
4035
90235
84495

2005
4450441
3314833
142725
7270
37344
107312
883670
3437
52023
66387
333832
783805
579448
4762
3803
6009
11644
33320
1696
197945
107029
80152
53808
22722
11168
12106
69349
147210
690465
5324
105757
87751

2006
4757264
3529088
148723
8133
41825
110502
924660
4123
59348
69764
370201
824772
626550
5245
4924
7124
12448
33542
1795
214890
111486
91892
57183
28499
11957
13099
72844
155071
746667
5513
117898
91027

2007
5035293
3724005
154881
10254
47352
113240
971340
5066
62051
76586
399867
852117
668508
6374
6484
8583
13672
40303
1967
225627
118458
108290
60737
37161
13110
16148
77497
161564
778058
6049
123598
92038

2008
5042020
3771802
161139
11431
53158
114283
994220
5192
55973
79725
368261
870467
676901
6624
6794
9858
14330
42678
2048
237238
125059
124574
61810
40251
13977
18967
79872
156451
710743
3771
131168
100575

2009
4660058
3602159
156111
10134
47537
108940
966260
4961
47886
75868
331487
830928
657617
5955
5002
7899
14437
36764
2077
223147
121704
98727
58052
32773
13368
18245
74055
137849
572275
2930
114623
105197

2010
4854683
3687207
164429
9861
50535
114337
977700
4911
46551
75442
346279
859841
662719
6192
4950
7554
15319
36728
2135
232180
125032
112616
60062
34288
13546
18656
76214
160589
636018
3321
133548
117282

Table 2: Breakdown of tax revenue by country and by detailed tax categories in 2010 (% of GDP and millions of euro)
D2 Taxes on
production and
imports

in millions
of euro

EU-27
EA-17

in %
of
GDP

D21 Taxes on
products

in millions
of euro

in %
of
GDP

D211 Value added

type taxes

D212 Taxes and

duties on imports
excluding VAT

in millions
of euro

in millions
of euro

in %
of
GDP

in %
of
GDP

D214 Taxes on
products, except
VAT and import
taxes

in millions
of euro

in %
of
GDP

D29 Other taxes on D5 Current taxes

production
on income, wealth
etc.

in millions
of euro

in %
of
GDP

in millions
of euro

in %
of
GDP

D51 Taxes on
income

in millions
of euro

in %
of
GDP

D59 Other current

taxes

D91 Capital taxes

Total tax receipts

D611 Actual social

contributions

D6111 Employers'
actual social
contributions

D6112 Employees'
D6113 Social
D612 Imputed social
D995 Capital
actual social
contributions by selfcontributions
transfers from gen.
contributions
and non-employed
government to rel.
persons
sectors representing
taxes assessed but
unlikely to be
collected

in millions
of euro

in millions
of euro

in millions
of euro

in millions
of euro

in millions
of euro

in millions
of euro

in %
of
GDP

in %
of
GDP

in %
of
GDP

in %
of
GDP

in %
of
GDP

in %
of
GDP

in millions
of euro

in %
of
GDP

in millions
of euro

in %
of
GDP

in millions
of euro

in %
of
GDP

1618582 13.2

1368453 11.2

860670

7.0

49203

0.4

458580

3.7

250129

2.0

1516712 12.4

1410798 11.5

105914

0.9

29219

0.2

3164514 25.8

1578001 12.9

908674

7.4

475958

3.9

193369

1.6

126209

1.0

14041

0.1

1183338 12.9

996285 10.9

629138

6.9

40834

0.4

326312

3.6

187053

2.0

1059009 11.6

1004443 11.0

54567

0.6

24935

0.3

2267282 24.7

1321953 14.4

752076

8.2

393291

4.3

176586

1.9

111068

1.2

13096

0.1

55441 15.6

53466 15.1

50547 14.3

BE

47201 13.3

40730 11.5

25230

7.1

2178

0.6

13323

3.8

6471

1.8

1975

0.6

2490

0.7

105132 29.7

BG

5465 15.2

5264 14.6

3322

9.2

51

0.1

1891

5.2

201

0.6

1768

4.9

1736

4.8

32

0.1

87

0.2

7320 20.3

CZ

17161 11.5

16511 11.1

10420

7.0

2011

1.3

4080

2.7

649

0.4

10512

7.0

10379

7.0

133

0.1

0.0

27682 18.5

DK

39754 16.9

34917 14.8

23245

9.9

440

0.2

11232

4.8

4837

2.1

69825 29.6

63815 27.1

6010

2.6

507

0.2

110086 46.7

DE

281130 11.4

265780 10.7

180220

7.3

19000

0.8

66560

2.7

15350

0.6

273480 11.0

265880 10.7

EE

2038 14.2

1934 13.5

1257

8.8

642

4.5

34

0.2

104

0.7

IE

18175 11.7

15867 10.2

10056

6.4

3217

2.1

2594

1.7

2308

1.5

27369 12.0

16308

7.2

531

0.2

10530

4.6

557

96503

9.2

57845

5.5

1642

0.2

37016

3.5

14465

30427

8.6

15255

4.3

4865

1.4

8751

2.5

7.1

1623

4.5

718

2.0

200

0.6

22829 15.3

14544

9.7

4620

3.1

3664

2.5

24

0.0

1.0

200

0.1

2252

1.0

2110

0.9

310

0.1

168240

2541
2452

7600

0.3

4410

0.2

559020 22.6

391120 15.8

6.8

156660

6.3

66220

2.7

27560

1.1

6.8

0.0

3008 21.0

1879 13.1

1742 12.2

116

0.8

21

0.1

24

0.2

16409 10.5

15838 10.2

571

0.4

237

0.2

34821 22.3

9103

5.8

4947

3.2

3861

2.5

295

0.2

2627

1.7

0.2

17516

7.7

15588

6.9

1928

0.8

249

0.1

45691 20.1

24736 10.9

11453

5.0

9237

4.1

4046

1.8

5015

2.2

1.4

99698

9.5

96967

9.2

2731

0.3

4104

0.4

214770 20.4

129741 12.3

90631

8.6

20389

1.9

18721

1.8

10429

1.0

8661

0.8

970

6.8

970

EL

27926 12.3

ES

110968 10.6

FR

291734 15.1

210289 10.9

135498

7.0

2179

0.1

72612

3.8

81445

4.2

204111 10.6

182515

9.4

21596

1.1

7738

0.4

503583 26.1

322706 16.7

219022 11.3

78652

4.1

25032

1.3

37744

2.0

4192

0.2

208816 13.4

IT

220417 14.2

174140 11.2

96834

6.2

2279

0.1

75027

4.8

46277

3.0

226053 14.5

219386 14.1

6667

0.4

3392

0.2

449862 28.9

142273

9.1

37854

2.4

28689

1.8

4041

0.3

CY

2713 15.6

2357 13.6

1597

9.2

103

0.6

657

3.8

355

2.1

1926 11.1

1799 10.4

127

0.7

0.0

4639 26.8

1552

9.0

1054

6.1

427

2.5

72

0.4

0.0

LV

2074 11.5

1906 10.6

1192

6.6

38

0.2

675

3.8

168

0.9

1327

7.4

1281

7.1

46

0.3

0.0

3403 18.9

1511

8.4

1093

6.1

409

2.3

0.1

36

0.2

LT

3334 12.1

3202 11.6

2181

7.9

81

0.3

940

3.4

132

0.5

1294

4.7

1281

4.7

13

0.0

0.0

4629 16.8

2858 10.4

2109

7.7

641

2.3

108

0.4

98

0.4

32

0.1

LU

4781 11.9

4104 10.2

2455

6.1

1346

3.3

303

0.8

677

1.7

5744 14.3

5472 13.6

271

0.7

50

0.1

10575 26.3

4383 10.9

1881

HU

16657 17.2

15633 16.1

8442

8.7

129

0.1

7062

7.3

1024

1.1

7761

7494

7.7

267

0.3

524

0.5

24941 25.7

11697 12.0

MT

856 13.9

823 13.4

477

7.7

12

0.2

335

5.4

32

0.5

808 13.1

770 12.5

38

0.6

15

0.2

1678 27.2

NL

73491 12.5

66455 11.3

42654

7.2

6290

1.1

17511

3.0

7036

1.2

70068 11.9

63581 10.8

6487

1.1

1720

0.3

AT

42063 14.7

32840 11.5

22735

7.9

340

0.1

9765

3.4

9223

3.2

36366 12.7

34475 12.0

1891

0.7

45

8.0

4.7

1995

5.0

507

1.3

361

0.9

0.0

7565

7.8

3524

3.6

608

0.6

90

0.1

6.0

168

2.7

167

2.7

36

0.6

86

1.4

145279 24.7

82785 14.1

29116

4.9

35450

6.0

18219

3.1

4116

0.7

0.0

78474 27.4

42247 14.8

19577

6.8

17324

6.1

5346

1.9

4500

1.6

189

0.1
0.1

371

PL

48992 13.8

43452 12.3

27536

7.8

1195

0.3

14721

4.2

5539

1.6

24606

6.9

22888

6.5

1718

0.5

73

0.0

73670 20.8

39298 11.1

16757

4.7

14460

4.1

8081

2.3

352

PT

23459 13.6

22017 12.7

13517

7.8

712

0.4

7788

4.5

1442

0.8

15342

8.9

14551

8.4

791

0.5

85

0.0

38886 22.5

15588

9.0

8917

5.2

6122

3.5

549

0.3

5587

3.2

RO

15015 12.3

14120 11.6

9494

7.8

465

0.4

4161

3.4

895

0.7

7510

6.2

7077

5.8

432

0.4

0.0

22525 18.5

10869

8.9

6883

5.6

3632

3.0

354

0.3

895

0.7

SI

5172 14.6

4810 13.6

3012

8.5

70

0.2

1728

4.9

362

1.0

2918

8.2

2702

7.6

217

0.6

14

0.0

8104 22.9

5397 15.2

2070

5.8

2785

7.9

541

1.5

99

0.3

54

0.2

SK

6876 10.4

6403

9.7

4182

6.3

143

0.2

2078

3.2

473

0.7

3529

5.4

3318

5.0

211

0.3

0.0

10405 15.8

8123 12.3

4517

6.9

2077

3.2

1529

2.3

129

0.2

FI

24338 13.5

23864 13.2

15261

8.5

151

0.1

8452

4.7

474

0.3

28630 15.9

27164 15.1

1466

0.8

387

0.2

53355 29.6

22859 12.7

16041

8.9

4919

2.7

1899

1.1

SE

63085 18.2

46081 13.3

33834

9.8

539

0.2

11708

3.4

17003

4.9

67101 19.4

66171 19.1

930

0.3

0.0

130187 37.6

29692

8.6

28823

8.3

114

0.0

756

0.2

711

0.2

UK

223710 13.2

191083 11.2

111867

6.6

3419

0.2

75797

4.5

32627

1.9

265999 15.6

224233 13.2

41766

2.5

3080

0.2

492789 29.0

132302

7.8

77001

4.5

52297

3.1

3003

0.2

11178

0.7

251

0.0

IS

1354 14.3

1110 11.7

756

8.0

37

0.4

317

3.3

244

2.6

1573 16.6

1480 15.6

93

1.0

0.0

2928 30.8

393

4.1

384

4.0

0.0

0.1

0.0

NO
CH

38230 12.1
27441
6.9

36525 11.6
24649
6.2

25135
14965

8.0
3.8

307
4733

0.1
1.2

11084
4951

3.5
1.2

1705
2792

0.5
0.7

64556 20.5
61114 15.3

62072 19.7
53979 13.5

2483
7135

0.8
1.8

297
826

0.1
0.2

103083 32.7
89381 22.4

30426
27662

9.7
6.9

18628
12674

5.9
3.2

11798
12664

3.7
3.2

0
2325

0.0
0.6

39
239

0.0
0.1

:
:

:
:

date of extraction: 07/12/2011