Eurostat collects data on environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payers) using the NACE classification for production activities plus households and non-residents.

These data were updated in July 2024, including:

• environmental tax revenue data distributed to Nace Rev. 2 industries, households and non-residents for all EU Member States;

• EU aggregates over the period 2008-2022;

Other specific features or limits :

Not all countries could provide estimates for the tax revenue coming from non-residents. This means non-resident units tax revenues are underestimated (estimated by 0), whereas resident units tax revenues are overestimated. This issue is in the course of being tackled insofar more countries provide estimates for non-residents tax revenue.

Consistency with the national tax list (NTL) was ensured for the majority of countries. However, for some countries, the data could not be fully aligned to the NTL as it was not yet available at the time of reporting.

For Switzerland the breakdown of total tax revenues by tax payer is available from 2000 onwards. The split by economic activity for the years 2000-2007 has been reported at NACE section level (the detailed breakdown is not in line with NACE Rev. 2 A*64 aggregation level as set out under ESA 2010).