The highest tax rate on labour across the European Union, the greatest increase in the share of VAT in all tax revenues and the highest income from environmental taxes as a percentage of GDP was presented by Greece in 2024.
These are the conclusions from the European Commission's annual tax report 2026.
Moreover, according to the report, our country in 2024 was third in the EU. the share of property taxes on all tax revenue.
However, as regards the total amount of tax revenue as a percentage of GDP, the report shows that Greece was 2024 in the ninth place in all 27 EU member countries, as tax revenues in our country amounted to 40% of GDP and were above the EU average (39.4%). According to the Commission's forecasts, however, this percentage will have decreased by 0.7% of GDP by 2027 and will have been set at 39.3%, thus recording the third largest decline in the EU as a whole. and have retreated to 12th place in the EU, falling below the EU average (40.1%).
The report records developments in the tax revenue and taxation policies of the EU Member States, with data on revenue progress by 2024, with forecasts of revenue progress by 2027, as well as references to tax reforms enacted for the years 2025-2026.
The main conclusions of the report on our country regarding tax revenue developments by 2024 are as follows:
1) Greece recorded the highest tax rate on labour in the EU.
Greece had in 2024 the highest indirect tax rate on labour throughout the European Union, while in the same year it had the second largest increase in this index throughout the EU.
The indirect tax rate (ITR) on labour measures the total tax burden on all income from paid employment. It results by dividing income from taxes and social contributions on income from paid employment with the total remuneration of workers (including wage taxes). For example, of every 100 euros the total cost of wage labour in the economy, this indicator illustrates how much amounts end up in the state as a wage income tax + employee contributions + employer contributions + any payroll taxes.
With regard to this indicator, the report notes: «Despite the overall decrease at EU level, the indirect tax rate (ITR) on labour has increased to 15 member states over the last decade. The EU's total ITR on labour stabilised in 2024 to 37.1%, 0.1 percentage point above 2023. In 2024, Greece (44.8%) had the highest ITR on EU work, followed by Italy (43.9%) and Belgium (40.7%). Malta (24.4%), Bulgaria (24.9%) and Croatia (29.2%) had the lowest rate. At EU level, the rate of labour taxation has shown a declining trend over the last decade (38.2% in 2014), although the results have shown large differences between Member States. The rate was increased to 15 member states, with Cyprus taking first place (a 8.8 percentage point increase), followed by Greece (a 3.4 percentage point increase) and Spain (a 3.0 percentage point increase)».
2) Greece from 2014 to 2024 had the biggest increase in VAT revenue participation in total tax revenue.
According to what is stated in the report: «Since 2014, VAT revenue has gained more weight in the tax composition of 14 Member States, with Greece recording the biggest increase. Croatia is the Member State with the highest VAT dependence (34.7% of the total in 2024), followed by Bulgaria (30.6%) and Latvia (27.3%) ... Examining the development over the last decade, the largest increase in VAT share occurred in Greece (by 3.1 percentage points as of 2014), followed by Hungary (2.3 percentage points) and Italy (1.8 percentage points)».
(3) Greece was among the three EU member countries that had no reduction in the share of consumption taxes in total tax revenues, during the period 2014-2020, when in all other EU member states. This share has been reduced.
The report shows, in particular, the following: «The share of consumption taxes in total EU tax revenue fell from 28.3% in 2014 to 26.8% in 2024, with reductions in all Member States except three (Hungary, Greece and France)».
(4) From 2014 to 2024 Greece recorded the second largest reduction in the indirect tax rate (ITR) on consumption throughout the EU.
On the basis of what is stated in the report, «at national level, the consumption index (ITR) has been reduced to 15 Member States since 2014, with the largest reductions recorded in Slovenia (-3-0 percentage points), Greece and Belgium (-2.6 percentage points in both countries)».
(5) Greece was in 2024 second in the EU. in dependence on environmental taxes and first in the EU. in percentage of environmental taxes on GDP.
According to the report, Bulgaria (9.7% of total tax revenue), Greece (9.4%) and Poland (8.7%) were in 2024 the Member States with the greatest dependence on environmental taxes ... In 2024, Greece (3.8% of GDP), Croatia (3.4%), the Netherlands, Bulgaria and Slovenia (3.0% each) were the Member States with the highest income from environmental taxes».
(6) Greece is third in the EU. the share of property taxes in total tax revenue, but in the period 2014-2020 This share recorded in our country the second largest decline throughout the EU.
Σύμφωνα με τα στοιχεία της έκθεσης, «το 2024 οι φόροι ακίνητης περιουσίας αντιπροσώπευαν το 7,9% των συνολικών φορολογικών εσόδων στη Γαλλία, το 7,4% στο Βέλγιο και το 6,6% στην Ελλάδα, αλλά λιγότερο από 2% στην Αυστρία, την Κύπρο, την Τσεχία, την Εσθονία, τη Λιθουανία, τη Σλοβενία και τη Σλοβακία.
Σε σύγκριση με το 2014, οι μεγαλύτερες μειώσεις σε αυτό το ποσοστό καταγράφηκαν στην Ιρλανδία (κατά -2,7 ποσοστιαίες μονάδες), την Ελλάδα και την Κύπρο (κατά -2,2 ποσοστιαίες μονάδες και στις δύο)».
Στην έκθεση επισημαίνεται, εξάλλου, σχετικά με την Ελλάδα ότι «οι παρωχημένες αντικειμενικές αξίες, σε ένα πλαίσιο ταχέως αυξανόμενων τιμών κατοικιών, υπονομεύουν τη φορολογική βάση των επαναλαμβανόμενων φόρων επί της ακίνητης περιουσίας» και ότι «η επιβράδυνση των συναλλαγών ακινήτων και η μειωμένη δανειοληπτική ικανότητα, σε ένα πλαίσιο αυξανόμενων επιτοκίων, επιβαρύνουν τα έσοδα από τους φόρους επί των συναλλαγών».
7) Η Ελλάδα στην Ε.Ε. έχει το τρίτο υψηλότερο ποσοστό πολιτών που καταφεύγουν σε βοήθεια λογιστή για την υποβολή φορολογικών δηλώσεων.
Σύμφωνα με τα όσα καταγράφονται στην έκθεση από την έρευνα του Ευρωβαρόμετρου: «Κατά μέσο όρο, το 8% των ερωτηθέντων στην Ε.Ε. δηλώνει ότι χρησιμοποιεί επαγγελματική βοήθεια για την υποβολή της φορολογικής δήλωσης. Η προσφυγή σε επαγγελματική βοήθεια για τη συμπλήρωση των φορολογικών δηλώσεων είναι πιο διαδεδομένη στην Ιταλία, όπου το 25% των ερωτηθέντων αναφέρει ότι χρησιμοποιεί επαγγελματική βοήθεια. Υψηλά επίπεδα επαγγελματικής φορολογικής συμβουλευτικής καταγράφονται επίσης στη Σλοβακία (19%), την Ελλάδα (18%) και την Τσεχία (15%). Ορισμένες χώρες παρουσιάζουν σχετικά υψηλά επίπεδα επαγγελματικής φορολογικής συμβουλευτικής, αν και ένα μεγάλο ποσοστό των ερωτηθέντων θεωρεί την υποβολή φορολογικών δηλώσεων εύκολη. Η Ολλανδία (68% εύκολη, 10% επαγγελματική), η Ισπανία (52% εύκολη, 11% επαγγελματική) και η Κύπρος (51% εύκολη υποβολή, 12% επαγγελματική) ξεχωρίζουν από αυτή την άποψη».
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