Housing taxation database updated

The JRC's Housing taxation database has just been updated! It includes comparable time series on the main features of home ownership taxation and user cost of housing investment in the EU and the UK, in particular:

• 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 1995-2019 and is used to estimate the User Cost of Owner-Occupied Housing (UCOH), which is a synthetic indicator on the distortions exerted by the tax system on households' housing investment choices.

Explore the UCOH indicator in an online interactive dashboard. For an explanation, please check the paper ‘Housing taxation: a new database for Europe’.