Annual report on taxation 2026: review of taxation policies in the EU Member States

The 2026 Annual Report on Taxation (ART) takes stock of taxation and tax-related trends in the European Union (EU) Member States. In a context of further macroeconomic shocks and uncertainty, the interplay between tax design, tax incentives and policy goals is explored, featuring the cases of work incentives and the tax instruments rolled out under the Clean Industrial Deal. The report comprehensively reviews recent developments in the tax mix, notably shifts across tax types and tax bases and medium-term prospects. Recent tax policy initiative

Source: op.europa.eu