Table 3: Indirect taxes as % of GDP - Total

2002 2003 2004 2005 2006 2007 2008 2009 2010

EU-28 13.2 13.2 13.2 13.2 13.3 13.2 12.8 12.6 13.0
EA-19 12.8 12.8 12.8 12.9 13.0 13.0 12.5 12.4 12.6
Belgium 12.9 13.0 13.1 13.2 13.2 13.1 13.0 12.8 13.1
Bulgaria 12.3 14.3 15.8 16.1 16.7 16.0 16.9 14.4 14.4
Czech Republic 10.1 10.2 11.0 11.0 10.5 10.7 10.5 11.0 11.3
Denmark 17.2 17.1 17.3 17.6 17.5 17.7 16.7 16.6 16.5
Germany 10.6 10.8 10.5 10.5 10.4 10.9 10.9 11.4 10.9
Estonia 12.7 12.2 13.0 12.8 13.5 13.6 12.2 14.7 13.9
Ireland 12.0 12.5 12.8 12.9 13.7 13.3 12.1 11.0 11.0
Greece 13.0 12.2 11.7 12.0 12.4 12.7 12.7 11.8 12.7
Spain 11.2 11.5 12.0 12.4 12.4 11.7 9.8 8.7 10.4
France 15.0 15.0 15.1 15.3 15.2 15.0 14.8 15.0 14.8
Croatia 19.7 19.4 18.8 18.5 18.5 18.2 18.0 17.2 18.0
Italy 14.2 13.8 13.9 14.1 14.7 14.5 13.7 13.6 14.1
Cyprus 12.1 14.4 15.2 15.4 16.0 17.5 16.8 14.5 14.6
Latvia 11.2 11.8 11.7 12.4 12.7 12.0 10.7 10.9 11.7
Lithuania 12.4 11.6 11.3 11.4 11.5 11.9 11.9 11.8 12.0
Luxembourg 12.6 12.6 13.4 13.7 12.9 13.1 12.5 12.7 12.4
Hungary 14.8 15.6 16.1 15.5 15.1 15.9 15.7 16.5 17.6
Malta 12.3 12.3 13.5 14.4 14.5 14.4 14.0 13.5 13.1
Netherlands 11.9 11.9 12.1 12.1 12.2 12.1 11.8 11.3 11.6
Austria 14.9 14.8 14.6 14.4 14.0 13.9 14.0 14.4 14.3
Poland 13.6 13.6 13.6 14.0 14.3 14.6 14.6 13.0 13.7
Portugal 14.1 14.6 13.9 14.6 14.9 14.5 14.1 12.7 13.3
Romania 11.6 12.2 11.7 12.8 12.7 12.5 11.8 10.8 11.9
Slovenia 15.5 15.7 15.5 15.5 15.0 14.7 14.1 13.7 14.2
Slovakia 11.5 12.0 12.2 12.6 11.3 11.2 10.6 10.6 10.3
Finland 13.3 13.7 13.3 13.4 13.3 12.8 12.5 13.0 13.0
Sweden 23.1 22.9 22.5 22.7 22.2 22.2 22.5 22.8 22.4
United Kingdom 12.8 12.7 12.7 12.2 12.2 12.2 11.8 11.3 12.4
Iceland 15.4 16.3 17.2 18.6 19.0 17.9 15.0 13.2 13.6
Norway 13.2 12.8 12.5 12.0 12.0 12.3 11.0 11.8 11.9
(1) In percentage points.
(2) In millions of euro.
See explanatory notes in Annex B.
Source: DG Taxation and Customs Union, based on Eurostat data
 Difference (1) Ranking Revenue (2)
2011 2012 2013 2014 2004 to 2014 2014 2014
13.2 13.4 13.5 13.6 0.4 1 898 208
12.7 13.0 13.1 13.3 0.5 1 343 757
13.1 13.4 13.3 13.2 0.1 16 53 070
13.9 14.8 15.2 14.5 -1.3 11 6 220
12.1 12.6 12.9 12.1 1.1 22 18 793
16.6 16.6 16.7 16.6 -0.6 4 43 304
11.1 11.1 11.0 10.9 0.4 27 318 461
13.6 13.9 13.4 13.9 1.0 14 2 780
10.4 10.6 10.9 11.3 -1.5 26 21 379
13.6 13.6 14.2 15.7 4.0 6 27 937
10.1 10.5 11.3 11.6 -0.4 24 120 823
15.2 15.4 15.6 15.9 0.7 5 338 907
17.5 18.3 19.0 18.8 0.1 2 8 103
14.2 15.4 15.0 15.5 1.6 7 249 439
13.9 14.0 13.8 15.0 -0.2 9 2 615
11.7 12.0 12.2 12.7 1.0 21 2 989
11.8 11.4 11.3 11.5 0.3 25 4 207
12.5 12.9 12.8 13.1 -0.3 17 6 387
17.5 18.7 18.6 18.6 2.6 3 19 438
13.6 13.2 13.0 13.7 0.2 15 1 112
11.2 10.9 11.3 11.7 -0.4 23 77 445
14.4 14.6 14.5 14.6 -0.1 10 47 964
13.8 13.0 12.9 12.9 -0.7 18 53 043
14.0 14.0 13.8 14.3 0.4 13 24 740
13.0 13.3 12.8 12.9 1.2 20 19 363
14.2 14.6 15.2 15.1 -0.4 8 5 636
10.7 10.1 10.5 10.8 -1.4 28 8 173
13.9 14.2 14.5 14.5 1.1 12 29 695
22.1 22.3 22.3 22.1 -0.4 1 95 157
12.9 12.8 12.9 12.9 0.3 19 291 030
13.7 14.3 14.2 15.8 -1.4 2 029
11.5 11.2 11.3 11.4 -1.0 43 205
Table 4: Indirect taxes as % of total taxation - Total

2002 2003 2004 2005 2006 2007 2008 2009 2010

EU-28 35.0 35.0 35.1 35.0 34.8 34.6 33.7 33.9 34.9
EA-19 33.3 33.4 33.6 33.8 33.6 33.4 32.5 32.7 33.2
Belgium 29.4 29.9 30.1 30.4 30.5 30.5 29.7 30.0 30.5
Bulgaria 44.1 46.8 50.2 53.2 56.1 51.1 55.3 53.1 54.9
Czech Republic 30.3 30.1 31.9 32.1 30.9 31.2 31.9 34.1 34.8
Denmark 37.8 37.4 37.2 36.7 37.6 38.0 37.2 36.7 36.4
Germany 28.4 28.6 28.4 28.3 28.0 29.1 28.8 29.9 29.7
Estonia 40.6 39.6 41.5 42.9 44.3 43.3 39.0 42.0 41.8
Ireland 43.1 43.5 43.1 43.5 43.7 43.0 41.9 38.9 39.3
Greece 39.1 38.8 38.5 37.6 39.9 39.9 39.9 38.4 39.7
Spain 33.6 34.7 35.1 35.2 34.6 32.1 30.6 29.1 33.1
France 35.8 35.7 36.0 35.9 35.2 35.3 34.8 35.8 35.1
Croatia 52.4 52.2 51.5 51.1 50.3 49.2 48.9 47.2 49.7
Italy 35.9 34.8 35.4 36.1 36.6 35.1 33.3 32.6 34.0
Cyprus 43.0 49.5 51.2 48.7 49.4 48.1 48.0 45.1 45.3
Latvia 40.1 42.9 42.4 44.6 44.3 42.5 38.5 40.0 42.2
Lithuania 42.7 40.7 38.9 39.1 38.2 39.6 38.9 39.1 42.5
Luxembourg 33.1 33.1 36.1 35.7 35.5 35.8 33.6 32.6 32.6
Hungary 39.6 41.6 43.4 42.3 41.1 40.3 39.7 42.2 47.1
Malta 41.9 41.7 44.8 45.6 45.4 43.8 43.6 41.7 42.1
Netherlands 33.5 33.8 34.3 34.3 33.6 33.5 32.4 32.0 32.2
Austria 34.9 34.9 34.8 34.9 34.5 34.0 33.7 35.0 35.0
Poland 41.2 41.8 42.4 42.3 42.4 42.0 42.6 41.5 43.9
Portugal 45.0 46.5 46.1 47.4 47.5 45.6 44.3 42.6 43.8
Romania 41.3 44.2 42.9 46.3 44.8 43.3 42.6 41.0 45.3
Slovenia 41.8 41.9 41.4 40.8 39.8 39.6 38.6 37.7 38.3
Slovakia 34.9 36.8 38.9 40.2 38.6 38.5 36.6 36.7 36.7
Finland 30.7 32.4 31.9 31.8 31.6 30.8 30.4 31.8 31.9
Sweden 51.2 50.4 49.2 48.7 48.3 49.3 51.2 51.7 51.8
United Kingdom 38.2 37.8 37.1 35.6 34.8 35.1 32.6 34.1 36.6
Iceland 45.0 45.6 47.0 46.9 46.8 45.8 42.6 41.4 40.7
Norway 31.2 30.8 29.5 28.2 28.0 29.1 26.6 28.6 28.3
(1) In percentage points.
(2) In millions of euro.
See explanatory notes in Annex B.
Source: DG Taxation and Customs Union, based on Eurostat data
 Difference (1) Ranking Revenue (2)
2011 2012 2013 2014 2004 to 2014 2014 2014
35.0 35.0 34.8 35.1 0.0 1 898 208
33.1 33.0 32.7 33.0 -0.6 1 343 757
29.9 29.9 29.2 29.2 -0.9 27 53 070
54.4 55.6 54.4 52.4 2.2 1 6 220
36.0 36.7 37.2 35.6 3.7 18 18 793
36.6 36.0 35.5 33.3 -3.8 24 43 304
29.8 29.3 28.9 28.7 0.3 28 318 461
43.2 43.9 42.6 43.2 1.7 9 2 780
37.5 37.4 37.7 38.0 -5.2 16 21 379
40.4 38.4 40.0 43.8 5.3 8 27 937
32.3 32.8 34.2 34.5 -0.5 21 120 823
35.1 34.6 34.5 34.7 -1.3 20 338 907
49.5 51.1 51.9 51.3 -0.2 3 8 103
34.4 35.4 34.6 35.6 0.2 17 249 439
43.3 44.4 43.7 44.0 -7.3 6 2 615
42.2 42.3 43.0 43.9 1.5 7 2 989
43.4 42.1 41.7 41.7 2.7 11 4 207
33.1 33.3 33.6 34.2 -1.8 22 6 387
47.5 48.6 48.7 48.7 5.3 4 19 438
42.5 41.1 39.9 40.5 -4.4 13 1 112
31.2 30.3 30.8 31.2 -3.1 26 77 445
35.0 35.0 34.1 33.8 -1.0 23 47 964
43.6 40.7 40.3 40.2 -2.2 14 53 043
43.2 43.9 40.4 41.7 -4.3 10 24 740
46.5 47.5 46.8 46.6 3.7 5 19 363
38.7 39.4 41.2 41.2 -0.2 12 5 636
37.5 35.7 34.8 34.9 -4.0 19 8 173
33.1 33.2 33.2 33.0 1.1 25 29 695
52.0 52.4 52.0 51.7 2.4 2 95 157
37.5 38.2 38.7 39.3 2.2 15 291 030
39.8 40.7 39.5 40.6 -6.4 2 029
27.2 27.1 28.4 29.4 -0.1 43 205
Table 5: Indirect taxes as % of GDP - VAT

2002 2003 2004 2005 2006 2007 2008 2009 2010

EU-28 6.6 6.6 6.6 6.7 6.7 6.8 6.7 6.4 6.8
EA-19 6.5 6.4 6.4 6.5 6.6 6.7 6.5 6.4 6.6
Belgium 6.8 6.6 6.7 6.9 6.9 6.9 6.8 6.8 6.9
Bulgaria 7.1 8.5 9.6 9.9 10.4 9.8 10.3 8.5 8.7
Czech Republic 5.8 5.9 6.7 6.6 6.1 6.1 6.5 6.6 6.7
Denmark 9.2 9.3 9.4 9.7 9.9 10.0 9.7 9.8 9.5
Germany 6.2 6.2 6.1 6.1 6.1 6.8 6.9 7.2 7.0
Estonia 8.4 8.2 8.3 8.1 9.0 8.8 7.8 8.7 8.5
Ireland 6.7 6.7 7.0 7.3 7.4 7.3 7.0 6.1 6.1
Greece 7.3 6.7 6.5 6.7 6.8 7.1 7.0 6.3 7.1
Spain 5.6 5.8 6.1 6.3 6.3 5.9 5.0 3.9 5.4
France 6.9 6.9 7.0 7.1 7.1 7.0 6.9 6.7 6.8
Croatia 12.3 12.2 11.9 12.0 12.0 11.9 11.8 11.2 11.6
Italy 5.9 5.7 5.6 5.7 6.0 5.9 5.7 5.5 6.1
Cyprus 6.1 7.1 7.6 8.3 8.8 9.3 9.6 8.4 8.4
Latvia 6.5 6.9 6.7 7.4 8.0 7.7 6.3 5.9 6.7
Lithuania 7.3 6.7 6.4 7.1 7.6 8.0 7.9 7.3 7.8
Luxembourg 5.6 5.7 6.0 6.3 5.7 6.1 6.2 6.8 6.5
Hungary 7.7 8.1 8.7 8.3 7.5 7.9 7.7 8.3 8.6
Malta 6.1 6.1 6.9 7.7 7.6 7.3 7.5 7.4 7.2
Netherlands 6.8 6.9 6.8 6.8 6.9 7.0 6.8 6.5 6.8
Austria 7.9 7.7 7.7 7.7 7.4 7.4 7.5 7.7 7.7
Poland 7.2 7.1 7.1 7.7 8.1 8.2 8.0 7.3 7.6
Portugal 7.5 7.6 7.6 8.2 8.3 8.2 8.1 6.8 7.5
Romania 7.1 7.1 6.6 8.0 7.9 8.0 7.8 6.5 7.5
Slovenia 8.4 8.3 8.4 8.5 8.4 8.3 8.3 7.9 8.1
Slovakia 6.9 7.3 7.6 7.7 7.3 6.6 6.8 6.6 6.2
Finland 7.9 8.2 8.2 8.4 8.4 8.2 8.1 8.4 8.3
Sweden 8.4 8.4 8.3 8.5 8.5 8.6 8.8 9.1 9.2
United Kingdom 6.3 6.5 6.5 6.3 6.2 6.2 6.1 5.4 6.2
Iceland 9.1 9.4 10.1 10.8 11.1 10.2 8.8 7.6 7.6
Norway 8.3 8.1 7.9 7.7 7.8 8.0 7.1 7.7 7.8
(1) In percentage points.
(2) In millions of euro.
See explanatory notes in Annex B.
Source: DG Taxation and Customs Union, based on Eurostat data
 Difference (1) Ranking Revenue (2)
2011 2012 2013 2014 2004 to 2014 2014 2014
6.9 6.9 6.9 7.0 0.4 975 902
6.6 6.7 6.7 6.8 0.4 686 434
6.9 6.9 6.9 6.9 0.1 22 27 518
8.2 9.0 9.3 8.9 -0.7 6 3 799
6.9 7.1 7.5 7.5 0.8 16 11 602
9.6 9.6 9.5 9.6 0.2 2 24 985
7.0 7.0 7.0 7.0 0.9 20 203 081
8.2 8.4 8.2 8.6 0.3 8 1 711
5.6 5.8 5.8 6.1 -1.0 27 11 496
7.3 7.2 7.0 7.1 0.6 18 12 676
5.3 5.5 6.0 6.2 0.2 26 64 688
6.8 6.8 6.8 6.9 -0.1 21 148 129
11.3 12.3 12.7 12.5 0.6 1 5 368
6.0 6.0 5.8 6.0 0.4 28 96 897
7.8 8.1 7.8 8.7 1.1 7 1 512
6.8 7.2 7.4 7.6 0.9 15 1 787
7.8 7.6 7.5 7.6 1.1 14 2 764
6.8 7.2 7.3 7.3 1.3 17 3 586
8.5 9.2 9.0 9.4 0.6 3 9 754
7.6 7.5 7.6 7.9 1.1 11 642
6.5 6.5 6.5 6.4 -0.4 25 42 708
7.6 7.7 7.7 7.7 0.0 13 25 445
7.8 7.1 7.0 7.1 0.0 19 29 317
8.1 8.3 8.1 8.5 0.9 9 14 672
8.6 8.4 8.3 7.8 1.1 12 11 650
8.1 8.0 8.5 8.5 0.1 10 3 153
6.7 6.0 6.4 6.6 -1.0 24 5 021
8.8 9.0 9.3 9.2 1.0 4 18 948
9.0 8.9 9.0 9.0 0.7 5 38 846
6.9 6.8 6.8 6.8 0.3 23 154 146
7.7 8.0 8.0 8.1 -2.0 1 039
7.6 7.5 7.6 7.7 -0.2 29 182
Table 6: Indirect taxes as % of total taxation - VAT

2002 2003 2004 2005 2006 2007 2008 2009 2010

EU-28 17.5 17.5 17.6 17.7 17.6 17.8 17.6 17.2 18.2
EA-19 16.9 16.8 16.9 17.1 17.1 17.3 17.0 16.7 17.5
Belgium 15.3 15.2 15.4 15.8 15.9 16.1 15.6 15.8 16.1
Bulgaria 25.6 27.8 30.3 32.7 34.9 31.1 33.8 31.1 33.3
Czech Republic 17.4 17.2 19.4 19.3 18.0 17.6 19.6 20.5 20.5
Denmark 20.3 20.3 20.2 20.3 21.4 21.6 21.6 21.6 21.0
Germany 16.5 16.3 16.4 16.4 16.5 18.1 18.2 19.0 19.0
Estonia 26.8 26.5 26.6 26.9 29.4 28.0 24.8 24.8 25.7
Ireland 24.1 23.4 23.7 24.5 23.7 23.6 24.0 21.6 21.6
Greece 22.1 21.4 21.3 21.1 21.8 22.3 22.1 20.4 22.0
Spain 16.8 17.6 17.8 18.0 17.5 16.3 15.5 13.0 17.3
France 16.5 16.5 16.7 16.7 16.5 16.5 16.2 16.0 16.1
Croatia 32.6 32.8 32.6 33.0 32.6 32.0 32.0 30.8 32.0
Italy 15.0 14.3 14.4 14.7 15.0 14.4 13.9 13.2 14.7
Cyprus 21.7 24.7 25.7 26.3 27.2 25.7 27.5 26.0 25.9
Latvia 23.4 25.1 24.2 26.5 27.8 27.2 22.8 21.8 24.1
Lithuania 25.3 23.3 22.2 24.3 25.2 26.7 25.9 24.1 27.5
Luxembourg 14.6 15.0 16.2 16.4 15.8 16.6 16.7 17.3 17.1
Hungary 20.6 21.6 23.5 22.5 20.4 19.9 19.3 21.3 23.0
Malta 20.6 20.6 22.8 24.4 23.8 22.2 23.3 22.9 23.1
Netherlands 19.1 19.5 19.4 19.2 18.9 19.4 18.6 18.4 18.7
Austria 18.6 18.2 18.3 18.7 18.3 18.2 18.1 18.8 18.8
Poland 21.7 21.9 22.2 23.2 24.0 23.8 23.2 23.3 24.4
Portugal 23.9 24.2 25.2 26.6 26.4 25.7 25.4 22.8 24.7
Romania 25.2 25.9 24.4 29.0 27.7 27.7 28.1 24.8 28.6
Slovenia 22.6 22.3 22.3 22.3 22.3 22.4 22.8 21.6 21.7
Slovakia 21.1 22.5 24.1 24.6 25.0 22.6 23.4 23.0 22.2
Finland 18.3 19.4 19.6 19.9 20.0 19.6 19.6 20.5 20.4
Sweden 18.6 18.5 18.3 18.3 18.5 19.1 20.0 20.7 21.2
United Kingdom 18.9 19.4 19.1 18.3 17.8 17.9 16.8 16.2 18.2
Iceland 26.6 26.5 27.5 27.3 27.3 26.0 24.9 23.9 22.8
Norway 19.6 19.4 18.6 18.1 18.1 19.1 17.1 18.6 18.5
(1) In percentage points.
(2) In millions of euro.
See explanatory notes in Annex B.
Source: DG Taxation and Customs Union, based on Eurostat data
 Difference (1) Ranking Revenue (2)
2011 2012 2013 2014 2004 to 2014 2014 2014
18.3 18.0 17.9 18.0 0.4 975 902
17.3 16.9 16.8 16.9 0.0 686 434
15.7 15.5 15.2 15.2 -0.3 26 27 518
32.1 34.0 33.3 32.0 1.7 2 3 799
20.4 20.7 21.4 22.0 2.6 13 11 602
21.2 20.9 20.2 19.2 -1.0 20 24 985
18.9 18.6 18.4 18.3 1.9 23 203 081
26.0 26.6 26.0 26.6 0.0 5 1 711
20.3 20.6 20.0 20.4 -3.3 18 11 496
21.6 20.2 19.7 19.9 -1.5 19 12 676
17.0 17.2 18.2 18.5 0.7 22 64 688
15.8 15.4 15.0 15.1 -1.6 27 148 129
32.2 34.2 34.6 34.0 1.3 1 5 368
14.5 13.7 13.5 13.8 -0.5 28 96 897
24.1 25.7 24.6 25.4 -0.2 7 1 512
24.4 25.3 26.1 26.3 2.0 6 1 787
28.7 28.0 27.6 27.4 5.1 4 2 764
17.9 18.4 19.1 19.2 3.1 21 3 586
23.0 23.8 23.5 24.4 0.9 9 9 754
23.7 23.3 23.4 23.4 0.6 10 642
18.1 17.9 17.8 17.2 -2.2 25 42 708
18.5 18.5 18.1 17.9 -0.4 24 25 445
24.7 22.4 22.1 22.2 0.0 12 29 317
25.0 26.2 23.6 24.8 -0.4 8 14 672
30.5 30.1 30.1 28.0 3.6 3 11 650
22.1 21.6 22.9 23.0 0.7 11 3 153
23.4 21.2 21.1 21.4 -2.7 14 5 021
20.9 21.1 21.3 21.1 1.4 16 18 948
21.3 21.0 20.9 21.1 2.8 15 38 846
20.0 20.4 20.5 20.8 1.8 17 154 146
22.4 22.8 22.2 20.8 -6.7 1 039
18.0 18.1 19.2 19.9 1.2 29 182
Table 7: Indirect taxes as % of GDP - Taxes and duties on imports excluding VAT

2002 2003 2004 2005 2006 2007 2008 2009 2010

EU-28 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4
EA-19 0.5 0.5 0.5 0.5 0.5 0.4 0.4 0.4 0.5
Belgium 0.6 0.7 0.6 0.7 0.6 0.7 0.6 0.6 0.6
Bulgaria 1.2 1.4 1.5 1.8 1.8 0.3 0.3 0.2 0.1
Czech Republic 1.3 1.2 1.1 1.0 1.0 1.2 1.0 1.3 1.5
Denmark 0.1 0.1 0.2 0.2 0.2 0.2 0.2 0.2 0.2
Germany 0.8 0.8 0.8 0.7 0.7 0.7 0.6 0.7 0.8
Estonia 3.3 3.1 3.8 3.8 3.6 3.8 3.5 5.1 4.4
Ireland 1.4 1.4 1.7 1.8 1.8 1.7 1.8 2.0 1.9
Greece 0.2 0.2 0.2 0.2 0.2 0.2 0.3 0.3 0.2
Spain 0.1 0.1 0.2 0.2 0.2 0.2 0.2 0.1 0.2
France 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
Croatia 1.0 0.8 0.6 0.6 0.5 0.5 0.5 0.5 0.5
Italy 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
Cyprus 2.1 1.8 1.5 1.1 0.9 1.1 1.1 0.7 0.5
Latvia 0.3 0.3 0.2 0.2 0.2 0.3 0.3 0.3 0.2
Lithuania 0.5 0.5 0.5 0.3 0.2 0.3 0.3 0.3 0.3
Luxembourg 4.3 4.4 4.6 4.3 4.0 3.7 3.7 3.6 3.4
Hungary 1.1 1.1 0.3 0.2 0.2 0.1 0.1 0.1 0.1
Malta 1.0 0.9 0.5 0.3 0.3 0.3 0.2 0.2 0.2
Netherlands 1.6 1.5 1.5 1.4 1.6 1.5 1.5 1.3 1.5
Austria 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
Poland 0.9 0.9 0.6 0.5 0.5 0.5 0.4 0.3 0.3
Portugal 0.3 0.3 0.3 0.4 0.5 0.5 0.3 0.3 0.7
Romania 0.6 0.7 1.0 0.9 0.9 0.3 0.2 0.2 0.4
Slovenia 0.9 0.9 0.4 0.2 0.2 0.3 0.2 0.2 0.2
Slovakia 1.4 1.3 0.6 0.2 0.2 0.2 0.2 0.2 0.2
Finland 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
Sweden 0.1 0.1 0.1 0.2 0.2 0.2 0.2 0.2 0.2
United Kingdom 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2
Iceland 0.3 0.3 0.3 0.3 0.4 0.4 0.4 0.3 0.4
Norway 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
(1) In percentage points.
(2) In millions of euro.
See explanatory notes in Annex B.
Source: DG Taxation and Customs Union, based on Eurostat data
 Difference (1) Ranking Revenue (2)
2011 2012 2013 2014 2004 to 2014 2014 2014
0.4 0.4 0.4 0.4 0.0 58 619
0.5 0.5 0.5 0.5 0.0 48 595
0.6 0.6 0.6 0.6 -0.1 7 2 368
0.1 0.2 0.2 0.2 -1.3 14 74
1.8 1.8 1.8 1.4 0.4 4 2 226
0.2 0.2 0.1 0.2 0.0 20 403
0.8 0.8 0.8 0.8 0.0 6 22 896
4.5 4.6 4.4 4.4 0.7 1 881
2.0 1.9 2.0 1.9 0.2 3 3 599
0.2 0.2 0.2 0.2 0.0 21 272
0.2 0.1 0.1 0.2 0.0 19 1 644
0.1 0.1 0.1 0.1 0.0 26 2 548
0.5 0.5 0.4 0.2 -0.5 17 70
0.1 0.1 0.1 0.1 0.0 25 2 081
0.4 0.3 0.2 0.2 -1.3 12 36
0.2 0.2 0.1 0.2 -0.1 18 37
0.3 0.3 0.3 0.3 -0.2 11 104
3.4 3.4 3.0 3.1 -1.6 2 1 499
0.1 0.1 0.1 0.1 -0.2 24 139
0.2 0.2 0.2 0.2 -0.3 13 14
1.4 1.4 1.3 1.3 -0.1 5 8 942
0.1 0.1 0.1 0.1 0.0 27 369
0.3 0.4 0.5 0.5 -0.1 9 2 258
0.7 0.7 0.6 0.6 0.2 8 954
0.5 0.5 0.4 0.4 -0.6 10 565
0.2 0.2 0.2 0.1 -0.3 23 53
0.2 0.2 0.2 0.2 -0.4 15 127
0.1 0.1 0.1 0.1 0.0 28 170
0.2 0.1 0.1 0.1 0.0 22 633
0.2 0.2 0.2 0.2 0.0 16 3 658
0.4 0.4 0.3 0.3 0.0 39
0.1 0.1 0.1 0.1 0.0 355
Table 8: Indirect taxes as % of total taxation - Taxes and duties on imports excluding VAT

2002 2003 2004 2005 2006 2007 2008 2009 2010

EU-28 1.2 1.1 1.1 1.1 1.1 1.0 1.0 1.0 1.1
EA-19 1.3 1.2 1.2 1.2 1.2 1.2 1.1 1.1 1.3
Belgium 1.4 1.5 1.5 1.5 1.5 1.5 1.5 1.4 1.4
Bulgaria 4.3 4.4 4.7 5.8 6.2 0.9 0.9 0.7 0.5
Czech Republic 3.8 3.6 3.1 3.0 3.1 3.4 3.1 3.9 4.5
Denmark 0.3 0.3 0.3 0.4 0.4 0.4 0.4 0.3 0.4
Germany 2.1 2.1 2.1 2.0 2.0 1.7 1.7 1.8 2.1
Estonia 10.5 10.1 12.0 12.8 11.7 12.1 11.0 14.6 13.2
Ireland 5.2 5.0 5.9 5.9 5.6 5.6 6.2 7.2 7.0
Greece 0.5 0.5 0.6 0.5 0.6 0.6 0.9 0.8 0.7
Spain 0.4 0.4 0.5 0.5 0.5 0.5 0.5 0.5 0.5
France 0.2 0.2 0.2 0.3 0.2 0.2 0.2 0.2 0.3
Croatia 2.6 2.1 1.7 1.6 1.5 1.4 1.5 1.4 1.4
Italy 0.3 0.3 0.3 0.3 0.4 0.4 0.3 0.3 0.3
Cyprus 7.6 6.2 4.9 3.4 2.9 3.1 3.0 2.3 1.7
Latvia 0.9 1.0 0.8 0.8 0.7 1.1 1.0 0.9 0.8
Lithuania 1.7 1.8 1.6 0.9 0.8 0.9 0.8 0.8 1.0
Luxembourg 11.3 11.4 12.5 11.3 10.9 10.1 9.9 9.3 9.0
Hungary 2.8 2.9 0.8 0.5 0.4 0.4 0.4 0.4 0.4
Malta 3.4 3.0 1.5 1.0 0.9 0.8 0.8 0.6 0.6
Netherlands 4.4 4.3 4.2 3.9 4.5 4.2 4.0 3.6 4.3
Austria 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3
Poland 2.7 2.8 2.0 1.6 1.4 1.3 1.2 1.1 1.1
Portugal 0.9 0.9 1.0 1.2 1.7 1.4 1.1 0.9 2.3
Romania 2.3 2.5 3.7 3.3 3.3 1.0 0.8 0.7 1.4
Slovenia 2.3 2.3 1.1 0.4 0.5 0.7 0.6 0.5 0.6
Slovakia 4.1 4.1 1.8 0.5 0.6 0.8 0.8 0.6 0.8
Finland 0.2 0.2 0.2 0.2 0.2 0.3 0.3 0.2 0.2
Sweden 0.3 0.3 0.3 0.3 0.3 0.4 0.4 0.3 0.4
United Kingdom 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.6
Iceland 0.9 0.9 0.9 0.8 1.0 1.0 1.1 1.0 1.1
Norway 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2
(1) In percentage points.
(2) In millions of euro.
See explanatory notes in Annex B.
Source: DG Taxation and Customs Union, based on Eurostat data
 Difference (1) Ranking Revenue (2)
2011 2012 2013 2014 2004 to 2014 2014 2014
1.2 1.1 1.1 1.1 0.0 58 619
1.3 1.2 1.2 1.2 0.0 48 595
1.3 1.3 1.3 1.3 -0.2 10 2 368
0.6 0.6 0.6 0.6 -4.1 12 74
5.2 5.2 5.0 4.2 1.1 4 2 226
0.4 0.3 0.3 0.3 0.0 24 403
2.3 2.1 2.1 2.1 0.0 6 22 896
14.2 14.5 13.9 13.7 1.6 1 881
7.2 6.8 6.8 6.4 0.5 3 3 599
0.7 0.5 0.5 0.4 -0.1 20 272
0.5 0.5 0.4 0.5 0.0 18 1 644
0.3 0.3 0.3 0.3 0.0 26 2 548
1.5 1.5 1.0 0.4 -1.3 19 70
0.3 0.3 0.3 0.3 0.0 25 2 081
1.3 1.0 0.7 0.6 -4.3 13 36
0.6 0.5 0.5 0.6 -0.3 14 37
1.0 1.0 1.0 1.0 -0.5 11 104
9.0 8.7 8.0 8.0 -4.5 2 1 499
0.4 0.3 0.3 0.3 -0.5 22 139
0.5 0.7 0.5 0.5 -1.0 16 14
4.0 3.8 3.6 3.6 -0.6 5 8 942
0.3 0.3 0.2 0.3 -0.1 27 369
1.1 1.2 1.4 1.7 -0.3 7 2 258
2.3 2.1 1.7 1.6 0.6 8 954
1.7 1.7 1.4 1.4 -2.4 9 565
0.6 0.5 0.5 0.4 -0.7 21 53
0.8 0.6 0.5 0.5 -1.3 15 127
0.2 0.2 0.2 0.2 0.0 28 170
0.4 0.3 0.3 0.3 0.0 23 633
0.5 0.5 0.5 0.5 0.0 17 3 658
1.2 1.2 0.9 0.8 -0.1 39
0.2 0.2 0.2 0.2 0.0 355
Table 9: Indirect taxes as % of GDP - Taxes on products, except VAT and import duties

2002 2003 2004 2005 2006 2007 2008 2009 2010

EU-28 4.0 4.0 4.0 4.0 4.0 3.9 3.7 3.7 3.7
EA-19 3.8 3.9 3.9 3.9 3.9 3.8 3.5 3.5 3.5
Belgium 3.7 3.8 3.9 3.9 3.9 3.8 3.7 3.6 3.7
Bulgaria 3.3 3.8 4.1 3.7 3.9 5.6 5.8 5.3 5.0
Czech Republic 2.4 2.6 2.7 2.9 2.9 3.1 2.7 2.7 2.7
Denmark 6.0 5.9 6.0 5.9 5.7 5.6 5.0 4.6 4.7
Germany 3.1 3.2 3.1 3.0 3.0 2.9 2.8 2.8 2.6
Estonia 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.1 0.2
Ireland 2.9 3.1 3.0 3.1 3.5 3.2 2.2 1.6 1.8
Greece 4.9 4.8 4.5 4.5 4.8 4.8 4.5 4.3 4.6
Spain 4.3 4.5 4.7 4.8 4.9 4.5 3.6 3.4 3.4
France 4.0 4.0 4.0 3.9 3.9 3.7 3.6 3.7 3.8
Croatia 5.6 5.6 5.4 5.2 5.2 5.0 4.8 4.5 4.9
Italy 4.8 4.7 4.9 4.9 5.1 4.9 4.7 5.0 4.9
Cyprus 2.8 3.7 4.3 4.2 4.1 4.3 3.8 3.5 3.7
Latvia 3.4 3.6 3.9 4.0 3.8 3.3 3.5 4.0 3.9
Lithuania 3.9 3.9 3.7 3.4 3.0 3.0 3.1 3.6 3.3
Luxembourg 1.0 1.0 1.1 1.1 1.1 1.3 1.0 0.8 0.8
Hungary 5.5 5.9 6.4 6.4 6.8 7.1 7.1 7.1 7.3
Malta 4.9 4.9 5.8 5.8 6.1 6.3 5.8 5.4 5.1
Netherlands 2.6 2.6 2.8 3.0 2.8 2.7 2.6 2.5 2.2
Austria 3.7 3.8 3.8 3.6 3.5 3.4 3.4 3.4 3.4
Poland 3.9 4.0 4.3 4.4 4.3 4.4 4.8 3.9 4.3
Portugal 5.2 5.2 5.2 5.2 5.2 5.0 4.7 4.6 4.1
Romania 3.2 3.7 3.5 3.4 3.4 3.7 3.2 3.5 3.4
Slovenia 3.8 3.7 4.0 4.0 4.0 4.0 4.0 4.6 4.8
Slovakia 2.2 2.4 3.2 3.8 3.0 3.6 2.8 3.0 3.1
Finland 5.1 5.2 4.9 4.9 4.7 4.4 4.2 4.4 4.5
Sweden 3.5 3.5 3.4 3.4 3.2 3.2 3.1 3.3 3.2
United Kingdom 4.7 4.5 4.5 4.3 4.3 4.4 4.0 4.1 4.2
Iceland 3.4 3.8 4.0 4.6 4.4 4.2 3.1 2.8 3.2
Norway 3.8 3.8 3.6 3.4 3.3 3.3 3.0 3.2 3.2
(1) In percentage points.
(2) In millions of euro.
See explanatory notes in Annex B.
Source: DG Taxation and Customs Union, based on Eurostat data
 Difference (1) Ranking Revenue (2)
2011 2012 2013 2014 2004 to 2014 2014 2014
3.7 3.7 3.7 3.8 -0.3 523 688
3.5 3.5 3.6 3.6 -0.3 365 230
3.6 3.6 3.6 3.6 -0.3 17 14 333
5.0 5.1 5.2 4.9 0.8 7 2 112
2.9 3.2 3.2 2.7 0.0 23 4 216
4.7 4.7 4.8 4.6 -1.4 9 12 001
2.6 2.5 2.5 2.5 -0.6 24 73 253
0.3 0.2 0.2 0.2 0.0 28 30
1.6 1.6 1.7 1.8 -1.2 26 3 345
5.0 4.9 5.2 5.2 0.7 3 9 280
3.2 3.1 3.3 3.3 -1.4 18 34 408
4.0 4.1 4.1 4.2 0.2 11 89 580
4.6 4.5 5.0 5.2 -0.2 4 2 223
5.1 5.4 5.4 5.6 0.7 2 90 507
3.7 3.5 3.8 4.1 -0.2 12 706
3.7 3.6 3.6 3.7 -0.2 16 872
3.1 3.0 3.0 3.1 -0.6 20 1 116
0.8 0.8 0.8 0.9 -0.2 27 439
7.3 7.6 7.6 7.3 0.9 1 7 588
5.3 5.0 4.8 5.1 -0.7 6 415
2.2 2.0 2.2 2.3 -0.5 25 15 317
3.4 3.4 3.3 3.3 -0.5 19 10 879
4.2 4.0 4.0 3.7 -0.5 14 15 392
3.9 3.8 3.6 3.7 -1.4 15 6 488
3.4 3.8 3.6 3.9 0.3 13 5 835
4.7 5.1 5.2 5.2 1.2 5 1 925
3.0 2.9 2.9 2.9 -0.3 21 2 196
4.9 5.0 4.9 4.9 0.0 8 10 141
3.0 3.0 2.9 2.8 -0.6 22 11 874
4.2 4.2 4.2 4.3 -0.2 10 97 218
3.2 3.3 3.3 3.2 -0.9 406
3.1 2.9 2.9 2.8 -0.8 10 727
Table 10: Indirect taxes as % of total taxation - Taxes on products, except VAT and import duties

2002 2003 2004 2005 2006 2007 2008 2009 2010

EU-28 10.6 10.6 10.8 10.6 10.5 10.3 9.7 9.8 9.8
EA-19 9.9 10.1 10.3 10.2 10.1 9.7 9.2 9.3 9.2
Belgium 8.5 8.7 8.9 9.1 8.9 8.9 8.4 8.4 8.6
Bulgaria 12.0 12.4 13.0 12.3 13.2 17.8 18.9 19.4 19.1
Czech Republic 7.2 7.8 7.9 8.4 8.6 9.0 8.0 8.5 8.3
Denmark 13.3 12.9 12.8 12.4 12.2 12.1 11.1 10.3 10.5
Germany 8.2 8.5 8.3 8.1 7.9 7.7 7.4 7.4 7.0
Estonia 0.5 0.5 0.5 0.7 0.7 0.7 0.7 0.4 0.6
Ireland 10.5 10.7 10.1 10.4 11.1 10.3 7.6 5.7 6.5
Greece 14.8 15.1 14.8 14.2 15.4 15.1 14.3 14.0 14.4
Spain 12.9 13.6 13.8 13.7 13.6 12.4 11.2 11.5 11.0
France 9.6 9.4 9.4 9.2 9.1 8.8 8.6 8.7 9.0
Croatia 15.0 15.1 14.8 14.3 14.0 13.5 13.0 12.5 13.7
Italy 12.0 11.8 12.6 12.5 12.6 11.9 11.4 12.0 11.9
Cyprus 9.9 12.8 14.4 13.4 12.7 11.9 10.9 10.8 11.5
Latvia 12.2 13.0 14.0 14.4 13.3 11.9 12.5 14.6 13.9
Lithuania 13.4 13.5 12.7 11.7 10.0 9.9 10.3 11.9 11.7
Luxembourg 2.7 2.6 2.9 2.9 3.0 3.4 2.6 2.0 2.0
Hungary 14.8 15.7 17.3 17.5 18.5 17.9 17.9 18.1 19.6
Malta 16.7 16.6 19.2 18.5 19.0 19.3 18.1 16.5 16.4
Netherlands 7.2 7.4 7.9 8.5 7.6 7.4 7.2 7.1 6.2
Austria 8.6 8.9 9.0 8.7 8.6 8.4 8.1 8.2 8.2
Poland 11.9 12.3 13.3 13.2 12.6 12.8 13.8 12.5 13.8
Portugal 16.8 16.7 17.2 16.8 16.6 15.6 14.7 15.3 13.5
Romania 11.6 13.6 13.0 12.2 11.8 12.6 11.7 13.3 13.1
Slovenia 10.2 10.0 10.6 10.6 10.5 10.8 10.9 12.7 13.0
Slovakia 6.7 7.3 10.0 12.0 10.2 12.4 9.8 10.3 11.0
Finland 11.8 12.3 11.8 11.5 11.2 10.6 10.3 10.8 11.1
Sweden 7.8 7.7 7.4 7.2 7.0 7.0 7.1 7.5 7.3
United Kingdom 13.9 13.3 13.2 12.5 12.4 12.6 11.1 12.4 12.5
Iceland 10.0 10.6 11.0 11.7 10.8 10.7 8.8 8.7 9.5
Norway 9.1 9.1 8.6 8.0 7.7 7.9 7.2 7.8 7.7
(1) In percentage points.
(2) In millions of euro.
See explanatory notes in Annex B.
Source: DG Taxation and Customs Union, based on Eurostat data
 Difference (1) Ranking Revenue (2)
2011 2012 2013 2014 2004 to 2014 2014 2014
9.7 9.6 9.6 9.7 -1.1 523 688
9.2 9.0 9.0 9.0 -1.3 365 230
8.3 8.0 7.9 7.9 -1.0 21 14 333
19.7 19.2 18.6 17.8 4.8 2 2 112
8.6 9.2 9.3 8.0 0.1 20 4 216
10.3 10.2 10.2 9.2 -3.6 18 12 001
6.9 6.7 6.7 6.6 -1.7 23 73 253
0.8 0.6 0.5 0.5 -0.1 28 30
5.7 5.5 5.9 5.9 -4.1 26 3 345
14.8 13.7 14.6 14.5 -0.2 4 9 280
10.2 9.6 9.9 9.8 -3.9 16 34 408
9.2 9.2 9.1 9.2 -0.3 19 89 580
13.1 12.7 13.6 14.1 -0.7 5 2 223
12.4 12.6 12.6 12.9 0.3 9 90 507
11.6 11.2 11.9 11.9 -2.6 11 706
13.5 12.7 12.6 12.8 -1.2 10 872
11.5 10.9 11.0 11.0 -1.6 14 1 116
2.2 2.1 2.1 2.4 -0.5 27 439
19.8 19.8 19.8 19.0 1.7 1 7 588
16.8 15.7 14.7 15.1 -4.1 3 415
6.1 5.5 6.1 6.2 -1.8 25 15 317
8.3 8.2 7.8 7.7 -1.3 22 10 879
13.1 12.5 12.4 11.7 -1.6 12 15 392
12.2 11.8 10.7 10.9 -6.2 15 6 488
12.3 13.7 13.2 14.0 1.0 7 5 835
12.9 13.9 14.1 14.1 3.5 6 1 925
10.6 10.4 9.7 9.4 -0.6 17 2 196
11.6 11.7 11.3 11.3 -0.5 13 10 141
7.0 7.0 6.8 6.4 -1.0 24 11 874
12.3 12.5 12.8 13.1 -0.1 8 97 218
9.4 9.5 9.0 8.1 -2.9 406
7.3 7.0 7.2 7.3 -1.3 10 727
Table 11: Indirect taxes as % of GDP - Other taxes on production

2002 2003 2004 2005 2006 2007 2008 2009 2010

EU-28 2.2 2.1 2.1 2.1 2.1 2.1 2.1 2.2 2.1
EA-19 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.1 2.0
Belgium 1.8 1.9 1.9 1.8 1.8 1.7 1.8 1.9 1.9
Bulgaria 0.6 0.7 0.7 0.7 0.6 0.4 0.5 0.5 0.5
Czech Republic 0.6 0.5 0.5 0.4 0.4 0.4 0.4 0.4 0.5
Denmark 1.8 1.8 1.8 1.7 1.7 1.8 1.9 2.0 2.0
Germany 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6
Estonia 0.8 0.8 0.7 0.7 0.8 0.8 0.8 0.8 0.7
Ireland 0.9 1.3 1.0 0.8 1.0 1.1 1.2 1.2 1.2
Greece 0.6 0.6 0.6 0.6 0.6 0.6 0.9 1.0 0.8
Spain 1.1 1.0 1.1 1.1 1.1 1.1 1.1 1.3 1.4
France 4.0 4.0 4.0 4.1 4.1 4.1 4.2 4.5 4.1
Croatia 0.8 0.8 0.9 0.8 0.8 0.8 0.9 0.9 0.9
Italy 3.4 3.3 3.2 3.3 3.5 3.5 3.1 2.9 2.9
Cyprus 1.1 1.7 1.8 1.8 2.1 2.7 2.3 1.9 2.0
Latvia 1.0 1.1 0.9 0.8 0.7 0.7 0.6 0.7 0.9
Lithuania 0.7 0.6 0.7 0.6 0.7 0.6 0.6 0.7 0.6
Luxembourg 1.7 1.5 1.7 1.9 2.1 2.1 1.6 1.6 1.7
Hungary 0.5 0.5 0.6 0.7 0.7 0.8 0.8 0.9 1.6
Malta 0.4 0.4 0.4 0.6 0.5 0.5 0.5 0.5 0.6
Netherlands 1.0 1.0 1.0 1.0 0.9 0.9 0.9 1.1 1.1
Austria 3.2 3.2 3.0 3.0 2.9 2.9 3.0 3.2 3.1
Poland 1.6 1.6 1.6 1.4 1.5 1.4 1.5 1.5 1.5
Portugal 1.1 1.5 0.8 0.8 0.9 0.9 1.0 1.1 1.0
Romania 0.6 0.6 0.5 0.5 0.6 0.6 0.5 0.6 0.6
Slovenia 2.5 2.7 2.8 2.8 2.4 2.1 1.6 1.0 1.1
Slovakia 1.0 0.9 0.9 1.0 0.8 0.8 0.8 0.8 0.8
Finland 0.2 0.2 0.1 0.1 0.1 0.1 0.1 0.1 0.1
Sweden 11.1 10.9 10.6 10.6 10.3 10.3 10.4 10.2 9.9
United Kingdom 1.6 1.5 1.5 1.5 1.5 1.4 1.5 1.6 1.8
Iceland 2.6 2.7 2.8 2.8 3.1 3.1 2.8 2.5 2.4
Norway 0.9 0.9 0.9 0.8 0.8 0.8 0.9 0.8 0.8
(1) In percentage points.
(2) In millions of euro.
See explanatory notes in Annex B.
Source: DG Taxation and Customs Union, based on Eurostat data
 Difference (1) Ranking Revenue (2)
2011 2012 2013 2014 2004 to 2014 2014 2014
2.2 2.4 2.4 2.4 0.3 339 999
2.1 2.3 2.3 2.4 0.4 243 498
2.0 2.3 2.2 2.2 0.3 7 8 851
0.5 0.5 0.5 0.5 -0.2 25 235
0.6 0.6 0.5 0.5 0.0 27 749
2.1 2.1 2.3 2.3 0.5 6 5 916
0.7 0.7 0.7 0.7 0.0 23 19 231
0.7 0.7 0.7 0.8 0.1 22 158
1.2 1.3 1.4 1.6 0.5 14 2 938
1.1 1.4 1.8 3.2 2.7 5 5 709
1.4 1.8 1.8 1.9 0.9 9 20 083
4.2 4.4 4.5 4.6 0.6 2 98 650
1.0 1.0 1.0 1.0 0.2 20 442
2.9 3.8 3.6 3.7 0.5 3 59 954
2.0 2.1 2.1 2.1 0.2 8 362
1.0 1.1 1.1 1.2 0.3 18 292
0.6 0.6 0.6 0.6 -0.1 24 223
1.6 1.6 1.7 1.8 0.1 11 864
1.6 1.8 1.9 1.9 1.2 10 1 956
0.5 0.5 0.4 0.5 0.1 26 41
1.1 1.1 1.2 1.6 0.6 13 10 478
3.3 3.3 3.4 3.4 0.4 4 11 271
1.5 1.5 1.4 1.5 -0.1 16 6 076
1.2 1.2 1.5 1.5 0.7 15 2 625
0.6 0.6 0.6 0.9 0.4 21 1 313
1.1 1.3 1.4 1.4 -1.4 17 505
0.8 1.0 1.1 1.1 0.2 19 828
0.1 0.1 0.2 0.2 0.1 28 436
9.9 10.2 10.3 10.2 -0.4 1 43 805
1.6 1.6 1.6 1.6 0.1 12 36 008
2.3 2.5 2.7 4.2 1.5 545
0.7 0.7 0.7 0.8 -0.1 2 941
Table 12: Indirect taxes as % of total taxation - Other taxes on production

2002 2003 2004 2005 2006 2007 2008 2009 2010

EU-28 5.7 5.7 5.6 5.6 5.5 5.5 5.5 5.8 5.7
EA-19 5.3 5.3 5.2 5.3 5.3 5.3 5.2 5.5 5.3
Belgium 4.2 4.4 4.3 4.1 4.2 4.0 4.2 4.5 4.5
Bulgaria 2.2 2.2 2.2 2.3 1.9 1.4 1.7 1.9 2.0
Czech Republic 1.8 1.5 1.5 1.3 1.2 1.2 1.2 1.2 1.5
Denmark 3.9 3.9 3.8 3.6 3.7 3.9 4.2 4.5 4.5
Germany 1.6 1.6 1.7 1.7 1.6 1.6 1.5 1.7 1.6
Estonia 2.7 2.5 2.3 2.4 2.5 2.6 2.5 2.2 2.2
Ireland 3.3 4.4 3.5 2.7 3.3 3.4 4.0 4.3 4.3
Greece 1.7 1.8 1.8 1.8 2.1 1.9 2.7 3.3 2.5
Spain 3.4 3.2 3.1 3.1 3.1 3.0 3.4 4.2 4.3
France 9.4 9.4 9.6 9.7 9.5 9.7 9.8 10.8 9.7
Croatia 2.2 2.2 2.4 2.2 2.2 2.3 2.4 2.5 2.6
Italy 8.6 8.4 8.1 8.6 8.6 8.5 7.6 7.0 7.0
Cyprus 3.8 5.9 6.2 5.6 6.6 7.5 6.6 6.0 6.2
Latvia 3.7 3.9 3.4 3.0 2.5 2.4 2.1 2.7 3.4
Lithuania 2.3 2.1 2.5 2.2 2.2 2.1 1.8 2.2 2.3
Luxembourg 4.4 4.1 4.5 5.0 5.7 5.6 4.4 4.0 4.5
Hungary 1.3 1.4 1.7 1.8 1.8 2.1 2.1 2.4 4.2
Malta 1.3 1.5 1.3 1.8 1.7 1.5 1.5 1.7 1.9
Netherlands 2.7 2.7 2.7 2.8 2.6 2.5 2.6 3.0 3.0
Austria 7.4 7.5 7.2 7.2 7.2 7.1 7.2 7.7 7.7
Poland 4.9 4.8 4.8 4.3 4.5 4.1 4.4 4.7 4.7
Portugal 3.4 4.7 2.7 2.7 2.8 2.9 3.1 3.5 3.3
Romania 2.2 2.2 1.7 1.8 2.0 1.9 2.0 2.2 2.1
Slovenia 6.7 7.3 7.4 7.5 6.5 5.6 4.3 2.8 3.0
Slovakia 3.0 2.9 2.9 3.1 2.8 2.7 2.6 2.8 2.8
Finland 0.5 0.5 0.3 0.2 0.2 0.2 0.2 0.3 0.3
Sweden 24.5 24.0 23.2 22.8 22.4 22.8 23.7 23.2 22.8
United Kingdom 4.9 4.6 4.4 4.3 4.2 4.2 4.2 4.9 5.3
Iceland 7.6 7.6 7.6 7.1 7.7 8.1 7.8 7.7 7.3
Norway 2.2 2.2 2.1 1.9 2.0 1.9 2.1 2.0 1.9
(1) In percentage points.
(2) In millions of euro.
See explanatory notes in Annex B.
Source: DG Taxation and Customs Union, based on Eurostat data
 Difference (1) Ranking Revenue (2)
2011 2012 2013 2014 2004 to 2014 2014 2014
5.8 6.2 6.2 6.3 0.7 339 999
5.4 5.9 5.8 6.0 0.8 243 498
4.6 5.2 4.8 4.9 0.6 10 8 851
2.0 1.9 1.8 2.0 -0.2 24 235
1.7 1.6 1.4 1.4 -0.1 27 749
4.6 4.6 4.8 4.6 0.8 14 5 916
1.8 1.8 1.7 1.7 0.1 25 19 231
2.3 2.3 2.3 2.5 0.1 22 158
4.3 4.5 4.9 5.2 1.8 8 2 938
3.4 4.0 5.2 8.9 7.1 3 5 709
4.6 5.5 5.6 5.7 2.7 7 20 083
9.8 9.9 10.0 10.1 0.5 2 98 650
2.7 2.7 2.7 2.8 0.4 21 442
7.1 8.8 8.2 8.6 0.4 4 59 954
6.2 6.5 6.5 6.1 -0.1 6 362
3.8 3.8 3.9 4.3 0.9 16 292
2.2 2.2 2.1 2.2 -0.2 23 223
4.1 4.1 4.3 4.6 0.1 12 864
4.4 4.7 5.1 4.9 3.2 9 1 956
1.5 1.5 1.4 1.5 0.2 26 41
3.0 3.1 3.4 4.2 1.5 17 10 478
7.9 8.0 7.9 7.9 0.7 5 11 271
4.6 4.6 4.4 4.6 -0.2 13 6 076
3.7 3.8 4.4 4.4 1.7 15 2 625
2.0 2.0 2.1 3.2 1.4 20 1 313
3.1 3.4 3.7 3.7 -3.7 18 505
2.7 3.5 3.5 3.5 0.7 19 828
0.3 0.2 0.4 0.5 0.2 28 436
23.3 24.1 24.0 23.8 0.6 1 43 805
4.6 4.9 4.9 4.9 0.5 11 36 008
6.8 7.2 7.4 10.9 3.3 545
1.8 1.7 1.8 2.0 -0.1 2 941