The long-term upward trend resumed after the exceptional years of 2020 and 2021 (COVID-19). However, 2022 remains notable due to the situation in the energy markets. The decline in total environmental tax revenues from 2021 to 2022 was primarily due to a decrease (-€15.1 billion) in energy tax revenues, which totalled €243 billion in 2022.
On the other hand, pollution and resource taxes increased by 10% (+€1.2 billion) and transport taxes registered a small uptake of 1% (+€809 million).
At EU level in 2022, corporations generated most environmental tax revenues, accounting for 52% of the total. Most of this corporate contribution came from companies in manufacturing, construction, mining, and utilities (26%) and the services sector (24%). Households contributed with 45% of the total environmental tax revenues.
In 17 EU countries, households paid more than 40% of the total environmental tax revenues, varying between 60% in Denmark and nearly 40% in Malta.
At the national level, corporations contributed on average with more than 50% of the total tax revenues in most EU countries. Only in a few countries did non-residents significantly contribute to the environmental tax revenues, with the highest share in Luxembourg (46%).
