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Joint Research Centre

Housing taxation database

This project aims at collecting a comparable time series on the main features of home ownership taxation and user cost of housing investment in the EU.

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 1995-2023 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 1995-2023 v6.0

Housing taxation database _Technical Annex_1995-2023_v6.0 (europa.eu)

 

Paper

Housing taxation: a new database for Europe

Interactive dashboard

UCOH indicator