Table 4: Distribution of Local Taxes, some OECD Countries, 2019 (as % of total local tax) Income Property Goods and Other services Australia 0% 100% 0% 0% Austria 72% 14% 7% 3% Belgium 35% 57% 7% 0% Canada 0% 97% 2% 1% Czech 0% 56% 44% 0% Republic Denmark 89% 11% 0% 0% Estonia 0% 82% 18% 0% Finland 92% 8% 0% 0% France 7% 50% 35% 7% Germany 80% 11% 9% 0% Greece 0% 93% 7% 0% Iceland 80% 17% 2% 0% Ireland 0% 95% 0% 0% Italy 19% 22% 31% 28% Japan 51% 27% 21% 1% Korea 20% 45% 26% 8% Latvia 86% 12% 1% 0% Lithuania 0% 84% 16% 0% Luxembourg 94% 5% 1% 0% Netherlands 0% 52% 48% 0% New Zealand 0% 88% 12% 0% Norway 87% 13% 1% 0% Poland 66% 29% 4% 1% Portugal 25% 48% 27% 0% Slovak 0% 64% 36% 0% Republic Slovenia 75% 18% 7% 0% Spain 18% 44% 38% 0% Sweden 98% 2% 0% 0% Switzerland 80% 17% 1% 2% United 0% 100% 0% 0% Kingdom United States 6% 72% 23% 0% Source: OECD Statistics Global Revenue Statistics Database Occupancy taxes (tourist taxes) are levied in many countries across Europe.