Europe & Central Asia
59
jurisdictions
57
with at least one assessed power
| Jurisdiction | Powers assessed | Tax-to-GDP | Standard VAT rate |
|---|---|---|---|
| 🇫🇷 France | 12 | 46.1% (2022) | Turnover tax: 20 |
| 🇩🇪 Germany | 12 | 39.3% (2022) | 19 |
| 🇬🇧 United Kingdom | 12 | 35.3% (2022) | 20 |
| 🇩🇰 Denmark | 11 | 41.9% (2022) | 25 |
| 🇵🇹 Portugal | 11 | 36.4% (2022) | 23 |
| 🇪🇸 Spain | 11 | 37.5% (2022) | 21 |
| 🇦🇹 Austria | 10 | 43.1% (2022) | 20 |
| 🇧🇪 Belgium | 10 | 42.4% (2022) | 21 |
| 🇧🇬 Bulgaria | 10 | 31.1% (2022) | 20 |
| 🇭🇷 Croatia | 10 | 35.5% (2021) | 25 |
| 🇨🇿 Czechia | 10 | 33.9% (2022) | 21 |
| 🇪🇪 Estonia | 10 | 32.8% (2022) | 24 |
| 🇫🇮 Finland | 10 | 43.0% (2022) | 25.5 |
| 🇬🇷 Greece | 10 | 41.0% (2022) | 24 |
| 🇮🇪 Ireland | 10 | 20.9% (2022) | 23 |
| 🇮🇹 Italy | 10 | 42.9% (2022) | 22 |
| 🇱🇻 Latvia | 10 | 30.2% (2022) | 21 |
| 🇱🇹 Lithuania | 10 | 31.9% (2022) | 21 |
| 🇱🇺 Luxembourg | 10 | 38.6% (2022) | 17 |
| 🇳🇱 Netherlands | 10 | 38.0% (2022) | 21 |
| 🇳🇴 Norway | 10 | 44.3% (2022) | 25 |
| 🇵🇱 Poland | 10 | 35.2% (2022) | 23 |
| 🇷🇴 Romania | 10 | 16.2% (2024) | 21 |
| 🇸🇰 Slovak Republic | 10 | 34.8% (2022) | 23 |
| 🇸🇪 Sweden | 10 | 41.3% (2022) | 25 |
| 🇭🇺 Hungary | 9 | 33.2% (2022) | 27 |
| 🇸🇮 Slovenia | 9 | 37.4% (2022) | 22 |
| 🇨🇭 Switzerland | 9 | 27.2% (2022) | 8.1 |
| 🇹🇷 Turkiye | 9 | 20.8% (2022) | 20 |
| 🇦🇱 Albania | 8 | 18.0% (2024) | 20 |
| 🇦🇲 Armenia | 8 | 22.7% (2022) | 20 |
| 🇦🇿 Azerbaijan | 8 | 19.6% (2022) | 18 |
| 🇬🇪 Georgia | 8 | 24.1% (2022) | 18 |
| 🇮🇸 Iceland | 8 | 34.9% (2022) | 24 |
| 🇰🇿 Kazakhstan | 7 | 19.8% (2022) | 16 |
| 🇲🇪 Montenegro | 7 | — | 21 |
| 🇺🇦 Ukraine | 7 | 32.3% (2022) | 20 |
| 🇧🇦 Bosnia and Herzegovina | 6 | 20.2% (2024) | 17 |
| 🇨🇾 Cyprus | 6 | 23.9% (2024) | 19 |
| 🇬🇮 Gibraltar | 6 | — | NA |
| 🇱🇮 Liechtenstein | 6 | 22.2% (2022) | 8.1 |
| 🇲🇩 Moldova | 6 | 18.6% (2023) | 20 |
| 🇲🇰 North Macedonia | 6 | 18.8% (2024) | 18 |
| 🇷🇸 Serbia | 6 | 23.9% (2022) | 20 |
| 🇺🇿 Uzbekistan | 6 | 11.0% (2023) | 12 |
| 🇫🇴 Faroe Islands | 5 | — | — |
| 🇬🇱 Greenland | 5 | — | NA |
| 🇮🇲 Isle of Man | 5 | — | 20 |
| 🇸🇲 San Marino | 5 | 17.3% (2023) | — |
| 🇦🇩 Andorra | 4 | 15.6% (2024) | — |
| 🇲🇨 Monaco | 4 | — | — |
| 🇹🇯 Tajikistan | 3 | 10.7% (2024) | — |
| 🇧🇾 Belarus | 2 | 13.0% (2024) | — |
| 🇽🇰 Kosovo | 2 | — | 18 |
| 🇰🇬 Kyrgyz Republic | 2 | 22.0% (2022) | — |
| Republika Srpska | 2 | — | — |
| 🇷🇺 Russian Federation | 2 | 10.9% (2024) | — |
| 🇯🇬 Channel Islands | — | — | — |
| 🇹🇲 Turkmenistan | — | — | — |
Tax-to-GDP is general government from OECD Revenue Statistics where available (World Bank central-government figures otherwise, which are not comparable with it). VAT wording is PwC’s. A dash means the jurisdiction has not yet been assessed — that is not the same as “no”.