Taxes on production are a small proportion of all taxes (4% in 2022). Half of this category is accounted for by taxes on land, buildings, or other structures. Commercial rates, collected by local authorities, are the largest tax in this category and it raised €1.5 billion in 2022. The COVID-19 support measures included a waiver on commercial rates for many businesses and explains the lower amount collected in 2020. This recovered somewhat in 2021 and a return to normal levels is seen in 2022. The National Training Fund Levy is the next largest tax in this category and it has increased substantially since 2015, which is due to NTF rate increases and high employment.
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