Housing taxation 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, which can be downloaded here, 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) that is a synthetic indicator on the distortions exerted by the tax system on households' housing investment choices. The UCOH indicator measures the annual tax-adjusted cost of owning and operating the main residence as a percentage of the house value.
For an explanation, please check the paper Housing taxation: a new database for Europe.
This interactive dashboard allows exploring the UCOH indicator and the contribution of separate tax elements across the years and countries.
