Comparisons of developments in tax rates over time

The graphs below compare developemts in selected tax rates over time. More comparisons will be added later.

The queries elsewhere on this web-site only include the most up-to-date information available; in most cases valid as of 1 January 2009. However, in the graphs below, information from earlier 'vintages' of the database has been combined with information from other sources -- including contacts in the respective ministries of finance and the web-site of the European Commission -- in order to illustrate how some tax rates have changed over time.

Unleaded petrol

The graph below illustrates the nominal excise tax rate applied on unleaded petrol in OECD member countries, measured in € per litre, valid as of 1 January in the years 2000, 2002, 2004, 2006, 2008 and 2010. (For Mexico, the tax or subsidy applied in January of the respective years is shown.) In countries where several separate taxes are levied on unleaded petrol, the total of the taxes levied is shown. VAT or sales taxes are not included in these numbers. It should be noted that in Canada and United States, excise taxes are also levied on petrol at a Provincial, respectively State, level. Hence, the graph shows two sets of bars for these countries, one excluding and one including the lower-level taxes.

In countries were different tax rates apply to different environmental qualities of unleaded petrol -- for example depending on the sulphur content -- the tax rate for the most environmentally friendly quality is shown. One should be aware that the definition of the most environmentally friendly variety can have changed over time. For example, a lower limit value for sulphur content might have to be complied with in order for the fuel to be taxed at the lowest tax rate.

In calculating the tax rates expressed in euro, average exchange rates for the year 2009 were used. The changes shown thus reflects only modifications in the tax rates expressed in national currencies. You can see the underlying data used by clicking on the graph above.

Diesel

The graph below shows the nominal tax rates for diesel, expressed in € per litre, valid as of 1 January 2000, 2002, 2004, 2006, 2008 and 2010. They have been calculated in the same way as the tax rates for unleaded petrol presented above.

It should be noted that there are no taxes on diesel in New Zealand (and none prior to 2005 in Iceland). Instead, New Zealand applies a tax on the use of diesel-driven vehicles.

By clicking on the graph below, you can see the underlying data used.

Comparison between tax rates for unleaded petrol and diesel

In the graph below, nominal tax rates for unleaded petrol and diesel in each country at 1.1.2000 and 1.1.2010 are illustrated, using constant 2009 exchange rates. One can notice the very strong increases that have taken place in the nominal tax rates for both unleaded petrol and diesel in Turkey, and as regards diesel in Korea. No correction is, however, made for inflation over this period.