Who Will Pay the National Contribution on Operating Surplus?

Authors: Kane Borders, and Quentin Parrinello

In June 2023, the Commission proposed a new contribution based on company profits as part of the next generation of EU’s own resources. This note discusses the perimeter and provides country-by-country revenue estimates for this new proposal. The projected total revenues using 2021 data range from 3.5bn€ to 17.7bn€ depending on the rate used. Member states with the largest economy will be the biggest contributors in absolute terms. In relative terms, Member states with a larger share of corporate profits out of their total tax revenues will be the biggest contributors.