The Housing taxation database includes information on:
- Transfer taxes
- Capital gain taxes
- Imputed rent taxation and mortgage interest tax reliefs
- Implicit recurrent property taxes
- Maximum loan to value ratios
- Maximum loan duration
- Interest rates for long-term government bonds
- Interest income taxes
- House prices
- Revenues from the recurrent property taxes
- Other relevant indicators
The data is provided for the period 1995-2022 and is used to estimate the User Cost of Owner-Occupied Housing (UCOH), which is a synthetic indicator on the distortions exerted by the tax system on households' housing investment choices. This indicator is regularly used in policy analysis (see for instance the report Tax reforms in EU Member States 2014) in order to measure the bias exerted by the tax system towards homeownership against renting and alternative forms of investment.
Housing taxation database and documents
Housing Taxation Database 1995-2022 v5.0
Housing taxation database _Technical Annex_1995-2022_v5.0 (europa.eu)
Refining Two Indicators for the Calculation of the User Cost of Housing Indicator_AM (europa.eu)
Paper
Housing taxation: a new database for Europe
Interactive dashboard