European Production Tax Barometer 2026 | Institut Montaigne

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Authors

Nicolas Laine

Project Manager - Publications, France

Nicolas Laine is Project Manager in charge of the French Studies department's publications.

Raphaël Tavanti

Raphaël Tavanti

Project Officer - Economy

Raphaël Tavanti has been Project Officer on economic issues at the Institut Montaigne since 2023.

Work Team

For this fifth edition of the European Production Tax Barometer, Institut Montaigne renewed its collaboration with Forvis Mazars. Their tax experts provided a harmonized legal approach to production taxes by leveraging their international network, based in each of the fourteen countries included in the study.

Therefore, Institut Montaigne would like to thank the following indivi- duals, who coordinated the technical project, for their valuable contributions:

Élena Aubrée, partner at Forvis Mazars Avocats
Fabrice Adou, attorney at Forvis Mazars Avocats

Every year since 2020, Institut Montaigne, in partnership with Forvis Mazars, has published an unrivaled comparison of production tax levels across Europe. Based on a harmonized methodology, this barometer sheds light on the tax disparities affecting businesses and the productive sector and tracks the reforms implemented in France since 2020.

This fifth edition highlights a decline in the burden of production taxes in France to 3.57 percent of GDP in 2024, compared to 3.82 percent in 2023. This trend, which might at first appear to reflect the proactive measures taken since 2020, should be interpreted with caution, as it is largely due to conjunctural or sectoral factors.

At the same time, other taxes remain significant, particularly local taxes and those funding social protection. France maintains a level of production taxes that is significantly higher than in the other countries studied, with the exception of Sweden, which relies on them to finance its social model.

This edition highlights a nagging reality: Without reforms of the public spending they finance, production taxes will remain structurally high despite stated reduction targets.

infographie-ops-barometre-des-impots-de-production-2026

Baromètre européen des impôts de production 2026
Opération spéciale disponible sur institutmontaigne.org

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(66 pages)

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