The aim of the paper is to provide an empirical evidence of fiscal decentralization and fiscal federalism in selected EU countries in the period 1995-2016. The selected countries, namely the Czechia, Estonia, Finland, Italy and Spain, are compared in term of fiscal fragmentation and decentralization ratios. Since fiscal fragmentation and decentralization have many dimensions, the following indicators are used for empirical examination: total, vertical and horizontal fragmentation, and expenditure, revenue and tax decentralization as well as SNGs tax autonomy. Results suggest that all countries applied a combined model of fiscal federalism. Finland and Spain are very similar in terms of decentralization. On the other hand, the Czech Republic is a significantly less decentralized country. There are differences between countries in their structure in terms of their subdivisions at lower governmental levels, and in terms of the competences of these territories and the means by which they receive these competences.