Annex A Tables

Table 7: Indirect Taxes as % of GDP - 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 6.6 6.8 6.8 6.7 7.1 7.2 6.9 6.9 6.8 6.9 7.0 7.1 7.1 7.0 6.9 7.1 0.5 -0.1 18 25 230
BG 6.9 7.3 6.2 8.4 7.8 8.3 8.4 7.3 8.6 9.9 10.2 10.7 10.4 10.9 9.0 9.2 2.3 0.9 3 3 322
CZ 6.0 6.1 6.1 5.9 6.4 6.2 6.1 6.0 6.1 7.0 6.9 6.4 6.3 6.8 6.9 7.0 1.0 0.8 20 10 420
DK 9.4 9.7 9.7 9.8 9.8 9.6 9.6 9.6 9.6 9.8 10.1 10.3 10.4 10.1 10.1 9.9 0.4 0.3 1 23 245
DE 6.5 6.5 6.4 6.6 6.9 6.8 6.6 6.4 6.4 6.3 6.3 6.4 7.0 7.1 7.5 7.3 0.8 0.4 15 180 220
EE 9.6 9.4 9.6 8.1 7.8 8.4 8.2 8.4 8.2 7.7 8.7 9.1 8.9 7.9 8.8 8.8 -0.8 0.3 5 1 257
IE 7.0 7.1 7.0 7.0 7.0 7.2 6.8 7.0 7.0 7.3 7.6 7.7 7.5 7.3 6.4 6.4 -0.5 -0.8 23 10 056
(3)
EL 6.1 6.2 6.4 6.7 7.1 7.2 7.5 7.6 7.0 6.8 6.9 7.1 7.5 7.3 6.4 7.2 1.0 0.0 17 16 308
ES 5.2 5.4 5.6 5.8 6.2 6.2 6.0 5.8 6.0 6.2 6.5 6.5 6.0 5.1 4.1 5.5 0.3 -0.7 27 57 845
FR 7.5 7.8 7.8 7.7 7.8 7.4 7.3 7.2 7.2 7.3 7.4 7.3 7.2 7.1 6.9 7.0 -0.5 -0.4 19 135 498
IT 5.5 5.4 5.6 6.0 6.1 6.5 6.2 6.2 5.9 5.8 5.9 6.2 6.2 5.9 5.7 6.2 0.7 -0.2 25 96 834
CY 4.6 4.6 4.6 4.6 4.5 5.5 5.7 6.6 7.8 8.4 9.1 9.7 10.2 10.6 9.2 9.2 4.6 3.8 4 1 597
LV 9.2 8.3 8.0 8.0 7.4 7.1 6.8 6.7 7.2 7.0 7.8 8.6 8.2 6.7 6.0 6.6 -2.6 -0.5 21 1 192
LT 7.4 6.8 8.3 8.0 7.9 7.5 7.3 7.3 6.7 6.4 7.1 7.6 8.1 8.0 7.4 7.9 0.5 0.4 10 2 181
LU 5.2 5.2 5.4 5.6 5.4 5.6 5.8 5.8 5.7 6.1 6.2 5.8 5.8 5.9 6.3 6.1 0.9 0.5 26 2 455
HU 7.5 7.4 7.6 7.7 8.1 8.9 8.1 7.8 8.2 8.9 8.4 7.6 8.1 7.8 8.6 8.7 1.2 -0.2 6 8 442
MT 6.1 5.9 6.0 4.5 5.3 5.8 6.3 6.3 6.4 7.3 8.3 8.1 7.7 7.9 7.9 7.8 1.6 1.9 14 477
NL 6.5 6.7 6.7 6.8 7.0 6.9 7.3 7.2 7.3 7.3 7.2 7.4 7.5 7.3 7.0 7.2 0.8 0.3 16 42 654
AT 7.7 8.1 8.3 8.2 8.4 8.1 8.1 8.1 8.0 7.9 7.9 7.6 7.7 7.8 8.1 7.9 0.3 -0.1 9 22 735
PL 6.2 6.9 7.4 7.1 7.5 6.9 6.8 7.2 7.1 7.2 7.7 8.1 8.3 8.0 7.4 7.8 1.5 0.8 13 27 536
PT 6.9 7.2 7.1 7.3 7.4 7.7 7.5 7.6 7.7 7.8 8.5 8.6 8.5 8.4 7.1 7.8 0.9 0.2 11 13 517
RO 4.9 4.7 4.6 6.2 6.1 6.5 6.2 7.1 7.2 6.7 8.1 7.9 8.1 7.9 6.6 7.8 2.8 1.3 12 9 494
SI n.a. n.a. n.a. n.a. 4.7 8.6 8.3 8.5 8.5 8.5 8.6 8.5 8.5 8.5 8.5 8.5 - -0.1 7 3 012
SK 8.4 7.6 7.2 7.5 6.8 7.0 7.2 7.0 7.5 7.8 7.9 7.5 6.7 6.9 6.7 6.3 -2.0 -0.6 24 4 182
FI 7.9 8.1 8.5 8.3 8.3 8.2 8.0 8.1 8.6 8.5 8.7 8.7 8.4 8.4 8.6 8.5 0.5 0.2 8 15 261
SE 9.1 8.5 8.6 8.7 8.8 8.6 8.7 8.8 8.8 8.8 9.0 8.9 9.0 9.3 9.7 9.8 0.7 1.2 2 33 834
UK 6.5 6.6 6.6 6.4 6.6 6.6 6.6 6.6 6.8 6.8 6.7 6.6 6.5 6.4 5.7 6.6 0.1 0.0 22 111 867
NO 9.4 9.3 9.4 9.7 9.4 8.4 8.4 8.5 8.2 8.0 7.8 7.9 8.2 7.2 7.9 8.0 -1.4 -0.4 25 135
IS 9.7 9.8 9.8 10.0 11.0 10.6 9.4 9.4 9.7 10.4 11.1 11.3 10.5 9.1 8.0 8.0 -1.7 -2.7 756

EU-27 averages 860 670

weighted 6.6 6.7 6.7 6.8 7.0 7.0 6.9 6.8 6.8 6.8 6.9 7.0 7.0 6.9 6.7 7.0 0.4 0.0
arithmetic 6.7 6.7 6.7 6.8 7.0 7.3 7.2 7.2 7.3 7.5 7.8 7.9 7.8 7.7 7.4 7.6 0.9 0.4

EA-17 averages 629 138

weighted 6.5 6.6 6.6 6.8 6.9 7.0 6.8 6.7 6.6 6.6 6.8 6.8 6.9 6.8 6.6 6.9 0.4 -0.1
arithmetic 6.3 6.3 6.4 6.3 6.7 7.1 7.0 7.1 7.2 7.3 7.6 7.6 7.5 7.4 7.2 7.3 1.0 0.3

EU-25 averages
weighted 6.6 6.7 6.8 6.8 7.0 7.0 6.9 6.8 6.8 6.8 6.9 7.0 7.0 6.9 6.7 7.0 0.4 0.0
arithmetic 6.7 6.7 6.9 6.8 7.0 7.3 7.2 7.2 7.3 7.4 7.7 7.7 7.7 7.6 7.4 7.6 0.8 0.3
(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

186 Taxation trends in the European Union