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Housing taxation database 1995-2020

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Database and technical annex for years 1995 to 2020

Contributors

Andreas Thiemann; Bianey Palma Fernandez; Klaus Grunberger

How to cite

Thiemann, Andreas; Grünberger, Klaus; Palma Fernández, Bianey (2026): Housing taxation database 1995-2020. European Commission, Joint Research Centre [Dataset] doi: 10.2905/JRC.1WHV7DG PID: http://data.europa.eu/89h/bc3be2bf-ecc3-429d-bf62-c56fde3cf071

Keywords

housingtaxationuser cost of housing indicator

Data access

Housing taxation database. Technical annex. v3.0
PDF

PDF – Portable Document Format – is a file format developed to present documents, including text formatting and images, in a manner independent of application software, hardware and operating systems. Based on the PostScript language, each PDF file encapsulates a complete description of a fixed-layout flat document, including the text, fonts, vector graphics, raster images and other information needed to display it. PDF was standardized as an open format and does not require any royalties for its implementation.
Downloadable file

A downloadable file for the dataset.

Use conditions
European Commission reuse notice

According to the European Commission reuse notice, reuse is authorised, provided the source is acknowledged. The reuse policy of the European Commission is implemented by the Decision of 12 December 2011. The general principle of reuse can be subject to conditions which may be specified in individual copyright notices. Therefore users are advised to refer to the copyright notices of the individual websites maintained under Europa and of the individual documents. Reuse is not applicable to documents subject to intellectual property rights of third parties.

Access conditions
No limitations

Anybody can directly and anonymously access the data, without being required to register or authenticate.

Housing taxation database 1995-2020 v3.1
Excel XLSX

XLSX is the default file format for Excel 2007 and later workbook used for Microsoft Excel spreadsheet which features calculation, graphing tools, pivot tables and a macro programming language. XLSX is in reality a ZIP compressed archive with a directory structure of XML text documents.
Downloadable file

A downloadable file for the dataset.

Use conditions
European Commission reuse notice

According to the European Commission reuse notice, reuse is authorised, provided the source is acknowledged. The reuse policy of the European Commission is implemented by the Decision of 12 December 2011. The general principle of reuse can be subject to conditions which may be specified in individual copyright notices. Therefore users are advised to refer to the copyright notices of the individual websites maintained under Europa and of the individual documents. Reuse is not applicable to documents subject to intellectual property rights of third parties.

Access conditions
No limitations

Anybody can directly and anonymously access the data, without being required to register or authenticate.

  • In version 3.1 we have updated the calculation of imputed rents in the Netherlands for years 2018 to 2020.

Note on the revision of the user cost of housing indicator (UCOH)
PDF

PDF – Portable Document Format – is a file format developed to present documents, including text formatting and images, in a manner independent of application software, hardware and operating systems. Based on the PostScript language, each PDF file encapsulates a complete description of a fixed-layout flat document, including the text, fonts, vector graphics, raster images and other information needed to display it. PDF was standardized as an open format and does not require any royalties for its implementation.
Downloadable file

A downloadable file for the dataset.

Use conditions
European Commission reuse notice

According to the European Commission reuse notice, reuse is authorised, provided the source is acknowledged. The reuse policy of the European Commission is implemented by the Decision of 12 December 2011. The general principle of reuse can be subject to conditions which may be specified in individual copyright notices. Therefore users are advised to refer to the copyright notices of the individual websites maintained under Europa and of the individual documents. Reuse is not applicable to documents subject to intellectual property rights of third parties.

Access conditions
No limitations

Anybody can directly and anonymously access the data, without being required to register or authenticate.

Publications

Publication
Housing taxation: a new database for Europe
Barrios S., Denis C., Ivaškaitė-Tamošiūnė V., Reut A. and Vázquez Torres E. (2019), Housing taxation: a new database for Europe, JRC Working Papers on Taxation and Structural Reforms No 08/2019, European Commission, Joint Research Centre, Seville.

Additional information

Published by
European Commission, Joint Research Centre
Contact email
JRC-B2-HOUSING (at) ec.europa.eu
Update frequency
annual

The event occurs once a year.

Data theme(s)
Economy and finance

dataset theme covering the domains of economic activity which involves production, distribution, trade, and consumption of goods and services, and finance activity focusing on the management of money at the individual, company, or government level

Issued date
2022-05-01
Created date
27 May 2022 08:01
Modified date
15 Oct 2025 06:32
Dataset identifier
http://data.europa.eu/89h/bc3be2bf-ecc3-429d-bf62-c56fde3cf071
Other identifiers
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