Tax to GDP ratios

Between 2000 and 2008, the tax to GDP ratio in Estonia was stable in the range of 30.2% to 31.7%, below the OECD average.  In 2009 it rose above the OECD figure to 35.7% and remained there in 2010 when it was 34.2% compared with the average of 33.8%.  The 2011 measure of 32.8% has slipped below the OECD average, replicating the situation between 2000 and 2008.

Figure 1: Tax revenue as percentage of GDP 2000 to latest available data

Tax structures

The main observations for Estonia are:

• Revenue from personal and corporate income taxes declined from 7.7% in 2000 to 6.6% in 2011 and was 6.8% of GDP in 2010, well below the OECD average of 11.3%.

• The tax ratio for Social security contributions rose from 10.9% in 2000 to 12.1% in 2011 and was above the OECD average of 9.5% in 2010.

• Taxes on goods and services increased from 11.9% of GDP in 2000 to 13.6% in 2011 and were above the OECD average of 11.0% in 2010.

• Property tax revenues were 0.4% of GDP in 2010, well below the OECD average.

Figure 2: Tax revenue main headings as percentage of GDP, 2000, 2007, 2010, 2011 

• OECD averages are not available for 2011 as 5 OECD countries have not provided data for that year.
• More comparative information about OECD member countries is contained in the tables linked within the following webpages:
  • Tax revenue trends: tax ratios changes between 2007 and 2011
  • Tax revenue trends: tax ratios changes between 1965 and 2010
  • Tax structures: latest position (2010)
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