Exclusive Insights
April 2026

European Production
Tax Barometer 2026
Fifth edition

Europe
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Authors
Nicolas Laine
Nicolas Laine
Head of Public Finances & Government Efficiency Studies

Nicolas Laine is Head of Public Finances & Government Efficiency Studies.

Raphaël Tavanti
Raphaël Tavanti
Former Project Officer - Economy at Institut Montaigne

Raphaël Tavanti was Project Officer on economic issues at the Institut Montaigne.

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
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  • Note (66 pages)

    • 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

    Nicolas Laine
    Raphaël Tavanti
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    (66 pages)
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