Methodology, sources and disclaimer

Last updated: 25 September 2026

TAXpedia is an independent observatory on European public finance. Our goal is to make taxes, public budgets and economic policies easier to understand through official data, interactive tools and educational content. This page describes the criteria used to collect, process and present the information published on the website, together with the limitations of the estimates produced by our tools.

Our sources

TAXpedia primarily uses public, institutional and verifiable sources. Depending on the content, these may include:

• ministries of finance, public administrations and national tax authorities;
• budget documents, financial statements and public databases;
• Eurostat, the European Commission and other European Union institutions;
• national statistical institutes, central banks and international organisations;
• academic publications and research centres, when useful to supplement or interpret official data.

Specific sources are indicated, where possible, on calculator pages, in articles and in educational materials. The availability and level of detail of the data may vary between countries: reference years or update frequency may therefore not always be identical across all 27 Member States.

Data collection and verification

Before publication, data are selected and checked by the TAXpedia editorial team. The process includes:

1. identifying the most recent institutional sources available;
2. comparing different sources when necessary;
3. checking units of measurement, reference years and indicator definitions;
4. organising data into common categories and reviewing the content before publication.

When a value is produced through a TAXpedia calculation rather than reported directly by a source, it is presented as an estimate or indicative result.

Tax calculator methodology

The tax calculation is an indicative estimate based on the tax rates and income brackets entered in TAXpedia for the selected country. For simplicity's sake, it does not take into account, for example, deductions, tax credits, bonuses, incentives, refunds, local surcharges, or other personal and regulatory variables that could affect the final result. As a result, the amount shown may differ from the amount actually due upon tax return or settlement.

How public spending is represented

Once the tax burden has been estimated, TAXpedia represents its distribution across the main functions of public spending. The estimated amount is allocated using percentages derived from public budgets and the other institutional sources used for each country.

This representation provides an intuitive view of the relative weight of different areas of public intervention. It does not mean that taxes paid by an individual taxpayer are directly assigned or earmarked for the specific items shown: tax revenues generally flow into the public budget and collectively finance government activities.

Comparability between countries

The 27 Member States use different tax systems, administrative structures and budget classifications. To make comparison possible, TAXpedia organises data into common and more easily understandable categories. This process may require grouping similar items, mapping different classifications to a common category, converting currencies or units of measurement, and rounding values.

Total expenses and percentages by sector may differ from those reported by other sources (including journalistic sources) for reasons such as:

• different updates (non-coinciding reference years or subsequent releases);
• different metrics (spending as a percentage of GDP vs spending as a percentage of government revenue);
• classification criteria for expenditure chapters different from those adopted by TAXpedia.

Percentages are calculated by our team based on official data, subject to rounding and reclassification. In some cases, due to aggregations, rounding, or reclassifications, the sum of the values may not exactly match the totals.

The comparison highlights general differences between countries but cannot eliminate every institutional and accounting difference. Results should therefore be interpreted as guidance rather than as perfectly equivalent comparisons in every detail.

Articles, glossary and educational materials

Articles published by TAXpedia combine data, institutional documents and contributions from qualified sources. The editorial team aims to distinguish data from interpretation, cite the main sources, identify estimates and explain technical concepts in accessible language. Any analysis or interpretation by the authors does not represent the official position of the institutions cited.

The glossary and EU Youth Tax Literacy Program resources are intended for educational purposes. Definitions are simplified to make fiscal, economic and financial concepts accessible to non-specialist audiences and may therefore not include every exception or interpretation provided for in legislation.

Data update

To ensure maximum up-to-dateness, we use data from the latest available financial statements. This may differ from the forecasts contained in budget measures or from subsequent changes that occurred after the financial statements were published. The date shown on each page indicates when the content was last updated, but it does not necessarily mean that all sources refer to the same period.

Corrections and reports

Despite our verification process, errors, omissions or outdated data cannot be completely excluded. Reports, requests for clarification or proposed corrections can be sent to team@taxpedia.eu. Reports are reviewed by the editorial team and, when substantiated, may result in the relevant content being corrected or updated.

Use of information and responsibilities

The content and results displayed on TAXpedia are for informational and educational purposes only and do not constitute tax, legal, or accounting advice. While we strive for accuracy and clarity, we do not guarantee the absence of errors, omissions, or missing updates. Use of the information is at the user's own risk.