Technical sheet: VAT
Definition, official source, coverage and calculation method of VAT. Country ranking →
Source: Eurostat (gov_10a_taxag), retrieved 2026-10-16 · View on Eurostat
What it measures
| Indicator | VAT |
|---|---|
| Unit | % of GDP |
| Frequency | Annual |
| Access | Basic |
Official Eurostat definition
| Dataset | Main national accounts tax aggregates (gov_10a_taxag) |
|---|---|
| Time frequency | Annual |
| Unit of measure | Percentage of gross domestic product (GDP) |
| Sector | General government; institutions of the EU |
| National accounts indicator (ESA 2010) | Value added type taxes (VAT) |
| Permanent identifier (DOI) | https://doi.org/10.2908/GOV_10A_TAXAG |
| Eurostat explanatory notes | Explanatory texts (metadata) |
| Last dataset update at Eurostat | 2026-07-21 |
How to read it
Descriptive indicator: a higher or lower value is not better in itself; the ranking orders from highest to lowest.
Coverage
| Countries with data | 30 ·                               |
|---|---|
| First period available | 1995 |
| Latest period published | 2025 |
| Ranking reference period | 2024 Latest period for which at least 60% of the countries that publish the indicator have released data, so the ranking is not built on a few early countries. |
IPEF calculations
- Year-on-year change: difference from the same period a year earlier (in points for percentages, as a percentage (%) otherwise).
- Rank: order among countries with data for the period; the EU27 and euro-area aggregates are not ranked. Ties share the same rank.
- Trend: latest figure against the average of the previous periods (12 months, 8 quarters, 4 half-years or 5 years).
- IPEF calculations on Eurostat data: changes, ranks and averages are computed among the countries with data for the period. The EU27 and euro-area aggregates are those published by Eurostat and are not ranked.