Revenue Statistics 2021

5. Detailed country tables, 1965-2019

Abstract

Chapter 5 provides detailed country information on tax revenues for each OECD country.

5.1. Tax revenues

In all of the following tables the symbol (..) indicates not available/or not applicable. The main series in this chapter cover a selection of years between 1965 and 2019. A complete series is available on line. Data for 1955 and 1960 (for nineteen OECD countries) are provided in part V of the 1998 edition of this Report.

Table 5.1. Australia: Details of tax revenue, 1965-2019

Million AUD

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	5 024	39 878	116 500	214 753	346 772	356 747	431 200	460 729	557 175	549 536
1000 Taxes on income, profits and capital gains	2 547	22 383	66 542	124 427	206 134	202 184	246 073	261 345	334 856	325 116
1100 Of individuals	1 729	17 532	50 062	80 991	127 587	138 163	169 972	191 720	229 439	230 932
1110 On income and profits	1 729	17 532	49 888	80 991	127 587	138 163	169 972	191 720	229 439	230 932
1120 On capital gains	0	0	174	0	0	0	0	0	0	0
1200 Corporate	818	4 851	16 480	43 436	78 547	64 021	76 101	69 625	105 417	94 184
1210 On profits	818	4 851	16 315	43 436	78 547	64 021	76 101	69 625	105 417	94 184
Income tax on companies	791	4 574	15 220	42 221	76 655	62 549	74 535	67 794	103 318	92 191
Dividend and interest taxes	17	161	899	846	1 892	1 472	1 566	1 831	2 099	1 993
Other withholding taxes	0	116	196	369	0	0	0	0	0	0
1220 On capital gains	0	0	165	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees	0	0	0	0	0	0	0	0	0	0
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	0	0	0	0	0	0	0	0	0	0
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	157	1 988	7 115	9 624	16 407	18 492	22 210	23 354	26 923	26 027
4000 Taxes on property	576	3 105	10 427	18 825	31 130	33 498	40 929	49 168	53 114	53 982
4100 Recurrent taxes on immovable property	341	1 886	6 148	9 067	15 615	19 907	23 603	26 649	32 694	33 803
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	137	175	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	131	174	..	..	..	..	..	..	..	..
Estate duty central government	36	17	..	..	..	..	..	..	..	..
St. and loc. estate probate and succession	95	157	..	..	..	..	..	..	..	..
4320 Gift taxes	7	1	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	98	1 044	4 279	9 758	15 515	13 591	17 326	22 519	20 420	20 179
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	1 744	12 402	32 416	61 877	93 101	102 573	121 988	126 862	142 282	144 411
5100 Taxes on production, sale, transfer, etc.	1 508	11 097	27 213	56 179	84 104	90 824	101 312	109 050	122 053	123 639
5110 General taxes	370	2 102	9 365	25 830	44 739	48 146	54 711	60 680	66 829	65 720
5111 Value added taxes	0	0	0	23 854	43 634	46 910	53 409	59 177	65 147	64 048
5112 Sales tax	370	2 102	9 365	1 976	1 105	1 236	1 302	1 503	1 682	1 672
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	1 138	8 995	17 848	30 349	39 365	42 678	46 601	48 370	55 224	57 919
5121 Excise duties	781	6 183	11 975	19 768	24 357	26 689	26 472	22 541	24 486	24 065
Excises central government	752	5 834	10 359	19 019	23 526	25 803	25 648	21 625	23 488	23 116
Statutory corporate payments	0	83	378	295	231	452	343	405	435	480
Primary production charges	29	266	1 238	454	600	434	481	511	563	469
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	271	1 799	3 319	4 606	6 070	5 828	9 280	14 046	15 944	19 507
Customs duties central government	271	1 799	3 319	4 606	6 070	5 828	9 280	14 046	15 944	19 507
5124 Taxes on exports	1	117	57	0	10	11	10	11	0	0
Customs duties on coal exports	0	85	54	..	0	0	0	0	..	..
Other	1	32	3	..	10	11	10	11	..	..
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	85	896	2 497	5 975	8 928	10 150	10 839	11 772	14 794	14 347
Taxes race meetings	31	240	651	301	359	373	326	265	411	596
Poker machines	16	140	295	2 074	3 009	3 125	3 238	3 684	3 986	3 202
Lotteries	7	122	325	890	1 118	1 141	1 250	1 362	1 632	1 676
Levies on fire insurance companies	16	157	363	574	937	1 232	740	786	806	932
Other	15	237	863	2 136	3 505	4 279	5 285	5 675	7 959	7 941
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	236	1 305	5 203	5 698	8 997	11 749	20 676	17 812	20 229	20 772
5210 Recurrent taxes	197	1 260	5 109	5 698	8 997	11 749	20 676	15 898	17 899	18 615
5211 Paid by households: motor vehicles	65	448	1 373	2 748	4 381	5 064	6 533	7 253	7 914	8 128
5212 Paid by others: motor vehicles	65	351	937	1 285	2 005	2 397	2 357	2 649	3 072	3 174
Fees on motor vehicle registry	46	312	794	778	1 165	1 499	1 338	1 530	1 864	1 975
Drivers licences	12	30	111	0	0	0	0	0	0	0
Stamp duty on vehicle registry	6	9	32	506	839	898	1 019	1 119	1 208	1 199
5213 Paid in respect of other goods	67	461	2 799	1 665	2 611	4 288	11 786	5 996	6 913	7 313
Broadcasting tv licences	37	21	125	210	288	150	157	128	52	37
Business franchise lic. tobac. fuel	0	221	2 016	227	0	0	2	1	0	0
Other taxes	2	12	33	1 129	2 321	4 136	11 603	5 846	6 816	7 271
Liquor taxes	28	206	603	97	2	1	24	22	45	5
Dog licenses	0	1	22	0	0	0	0	0	0	0
5220 Non-recurrent taxes	39	45	94	0	0	0	0	1 914	2 330	2 157
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	195	2 585	991	323	460	437	378
Tax expenditure component	..	..	..	175	178	110	215	334	310	266
Transfer component	..	..	..	20	2 407	881	108	126	127	112
Non-wastable tax credits against 1210	..	..	..	0	4 564	5 726	7 914	8 951	9 963	9 642
Tax expenditure component	..	..	..	..	1 922	2 253	2 147	3 438	3 501	3 198
Transfer component	..	..	..	..	2 642	3 473	5 767	5 513	6 462	6 444
Total tax revenue on cash basis	5 024	39 878	116 500	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	214 753	346 772	356 747	431 200	460 729	557 175	549 536
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	175	2 100	2 363	2 362	3 772	3 811	3 464
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	214 928	348 872	359 110	433 562	464 501	560 986	553 000
Imputed social contributions	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and all social contributions	..	..	..	214 928	348 872	359 110	433 562	464 501	560 986	553 000

.. Not available

Note: Data are on a fiscal year basis beginning 1st July. From 1998 taxes are recorded on an accrual basis; prior to that they were on a cash basis. Direct taxes paid by public trading enterprises are excluded from receipts. The figures for total tax revenue do not match the published totals in Taxation Revenue Australia. The latter is based on an accrual IMF GFS methodology and there are some differences between that and the OECD equivalent. Heading 5213 includes radio and television licenses fees, though these are usually not regarded as a tax revenue in the OECD list. Headings for non-wastable tax credits 1110 and 1210 include the private health insurance tax offset, family benefit, baby bonus tax offsets (paid during the 2003-04 budget year), film tax offset, and research and development tax offsets. The estimation of non-wastable credits into the expenditure and transfer components is in accordance with the OECD guidelines on the treatment and the data for this memorandum item has been provided by the Australian Taxation Office.

Source: Australian Bureau of Statistics.

Statlink

Table 5.2. Austria: Details of tax revenue, 1965-2019

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	6 210	29 759	54 040	90 324	115 146	121 192	138 099	148 469	162 817	169 216
Total tax revenue exclusive of taxes collected for the EU	..	..	54 040	89 897	114 728	120 843	137 741	147 841	162 137	168 535
1000 Taxes on income, profits and capital gains	1 584	7 959	13 797	25 553	34 319	34 021	39 792	44 796	47 758	49 864
1100 Of individuals	1 240	6 899	11 326	19 890	25 741	27 098	31 474	35 841	36 194	38 239
1110 On income and profits	1 240	6 899	11 326	19 890	25 741	27 098	31 474	35 841	36 194	38 239
Income tax	415	1 576	2 501	3 202	3 253	3 358	3 737	4 274	5 014	5 572
Special income tax	0	0	0	0	0	0	0	0	0	0
Wage tax	417	4 626	7 823	15 630	20 607	21 783	25 669	28 429	28 344	29 631
Tax on industry and trade	196	402	454	7	0	0	0	0	0	0
Tax on capital yields	2	14	46	354	970	938	981	1 979	1 533	1 683
Contribution to chambers	60	279	501	697	910	1 018	1 087	1 159	1 302	1 352
Water supply fund	151	0	0	0	0	0	0	0	0	0
Contribution emergency fund	0	0	0	0	0	0	0	0	0	0
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	334	1 049	1 930	4 157	6 622	5 519	6 963	7 659	10 440	10 795
1210 On profits	334	1 049	1 930	4 157	6 622	5 519	6 963	7 659	10 440	10 795
Corporation tax	195	698	998	3 865	6 094	4 978	6 377	6 752	9 676	9 995
Tax on industry and trade	83	254	624	10	0	1	0	0	0	0
Special tax on income	0	0	0	0	0	0	0	0	0	0
Tax on capital yields	5	33	108	118	346	347	370	684	513	561
Water supply fund	35	0	0	0	0	0	0	0	0	0
Contribution emergency fund	0	0	0	0	0	0	0	0	0	0
Contribution to chambers	14	58	200	164	182	193	216	224	251	240
Directors tax	2	6	0	0	0	0	0	0	0	0
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	10	12	540	1 506	1 956	1 405	1 354	1 295	1 125	830
Fines related to tax offences	10	12	18	33	77	99	73	70	96	85
Tax on interest	0	0	522	1 473	1 879	1 305	1 282	1 225	1 028	746
2000 Social security contributions	1 548	9 200	17 763	30 510	38 453	41 423	46 845	49 867	56 671	59 077
2100 Employees	686	3 792	7 512	12 477	15 612	16 846	18 931	20 115	22 806	23 772
2110 On a payroll basis	..	..	..	12 477	15 612	16 846	18 931	20 115	22 806	23 772
Health insurance contributions	..	..	..	2 606	3 326	3 675	4 082	4 347	4 989	5 206
Pension insurance contributions	..	..	..	6 410	8 274	8 986	10 183	10 896	12 568	13 211
Pension contributions, civil servants	..	..	..	1 489	1 579	1 625	1 672	1 629	1 570	1 553
Unemployment insurance contributions	..	..	..	1 854	2 284	2 385	2 803	3 040	3 453	3 567
Health insurance contributions, local government employees	..	..	..	100	130	156	169	181	199	206
Special unemployment insurance contributions	..	..	..	17	19	20	22	23	27	29
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	721	4 563	8 768	14 651	18 091	19 421	21 922	23 281	26 710	27 826
2210 On a payroll basis	..	..	..	14 651	18 091	19 421	21 922	23 281	26 710	27 826
Health insurance contributions	..	..	..	2 667	3 395	3 669	4 075	4 339	4 980	5 197
Pension insurance contributions	..	..	..	7 888	10 214	11 145	12 642	13 549	15 681	16 475
Pension contributions, civil servants	..	..	..	438	376	361	297	298	265	261
Accident insurance contributions	..	..	..	952	1 157	1 254	1 409	1 394	1 573	1 527
Unemployment insurance contributions	..	..	..	1 854	2 284	2 385	2 803	3 040	3 453	3 567
Health insurance contributions, local government employees	..	..	..	101	141	157	170	181	199	207
Contributions to sickness benefit fund	..	..	..	341	0	0	0	0	0	0
Special pension contributions, nightshift workers	..	..	..	11	18	15	31	38	42	44
Contributions to insolvency fund	..	..	..	381	488	416	473	419	374	394
Special unemployment insurance contributions construction workers	..	..	..	17	19	20	22	23	143	154
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	141	845	1 482	3 382	4 750	5 155	5 993	6 470	7 156	7 479
2310 On a payroll basis	..	..	..	3 382	4 750	5 155	5 993	6 470	7 156	7 479
Health insurance contributions	..	..	..	1 971	2 724	3 090	3 441	3 664	3 987	4 142
Pension insurance contributions	..	..	..	1 117	1 527	1 524	1 973	2 210	2 562	2 712
Pension contributions, civil servants (retired)	..	..	..	116	274	297	315	317	309	308
Accident insurance contributions	..	..	..	77	85	88	95	98	98	110
Health insurance contributions, local government employees	..	..	..	101	140	156	169	181	199	206
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	472	2 097	3 259	5 788	7 266	8 359	9 489	10 040	10 416	10 780
Emplr. contr. equaliz. of family.burdens	318	1 397	2 147	3 140	3 915	4 762	5 319	5 623	5 399	5 548
Tax on sum of wages	82	375	669	1 735	2 238	2 402	2 742	2 911	3 300	3 471
Promotion residential buildings	44	217	389	595	754	811	915	965	1 125	1 162
Tax on employment (Vienna undergr.)	0	20	21	21	22	22	67	65	67	70
Special levy for households allowances	26	80	0	0	0	0	0	0	0	0
Disabled persons equalization levy	2	8	34	54	83	91	138	148	155	160
Contributions to chambers	0	0	0	242	253	271	308	327	369	369
4000 Taxes on property	246	858	1 473	1 206	1 572	1 555	2 341	1 965	2 100	2 158
4100 Recurrent taxes on immovable property	92	231	355	526	626	682	736	761	807	829
4110 Households	47	66	84	87	92	93	105	107	110	133
Duty on farms	9	15	20	20	20	20	29	30	30	40
Farm contr. equaliz. of family burdens	5	6	6	6	6	6	6	6	7	8
Farm contribution to chambers	14	23	32	32	39	40	43	44	46	51
Contr. residential buildings reconstruction	4	0	0	0	0	0	0	0	0	0
Land tax A	16	22	25	28	26	26	26	26	28	34
4120 Others	45	165	271	440	534	589	631	654	697	696
Tax on vacant plots	1	4	5	5	5	6	6	6	6	6
Land tax B	44	161	266	435	529	583	625	649	691	690
4200 Recurrent taxes on net wealth	103	401	642	1	0	0	0	0	0	0
4210 Individual	37	140	189	1	..	..	..	..	..	..
Capital tax	25	109	189	1	..	..	..	..	..	..
Contribution emergency fund	0	0	0	0	..	..	..	..	..	..
Tax on industry and trade	10	26	0	0	..	..	..	..	..	..
Contribution to chambers	2	6	0	0	..	..	..	..	..	..
4220 Corporate	66	260	453	0	..	..	..	..	..	..
Capital tax	24	139	322	0	..	..	..	..	..	..
Capital death duty	20	53	131	0	..	..	..	..	..	..
Contribution emergency fund	0	0	0	0	..	..	..	..	..	..
Tax on industry and trade	19	56	0	0	..	..	..	..	..	..
Contribution to chambers	3	13	0	0	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	16	50	77	111	155	35	19	12	9	1
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	35	176	399	568	791	828	858	1 116	1 210	1 318
Land transfer tax	30	150	251	452	644	727	790	1 014	1 208	1 317
Capital transfer tax	5	27	148	115	147	102	67	102	2	1
4500 Non-recurrent taxes	0	0	0	0	0	10	728	76	75	11
4510 On net wealth	..	..	..	..	..	0	717	4	-1	0
Withholding tax	..	..	..	..	..	..	717	4	-1	0
4520 Other non-recurrent taxes	..	..	..	..	..	10	11	72	75	11
Foundation tax	..	..	..	..	..	10	11	72	75	11
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	2 321	9 379	17 034	26 497	32 609	34 740	38 701	41 064	45 096	46 529
5100 Taxes on production, sale, transfer, etc.	2 275	9 006	16 169	24 616	30 180	32 114	35 721	37 633	41 293	42 476
5110 General taxes	1 160	5 984	11 229	16 857	20 941	22 711	24 920	26 282	29 324	30 426
5111 Value added taxes	0	5 984	11 229	16 857	20 941	22 711	24 920	26 282	29 324	30 426
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	1 160	0	0	0	0	0	0	0	0	0
Turnover tax	664	..	..	..	..	..	..	..	..	..
Additional federal levy-turnover	332	..	..	..	..	..	..	..	..	..
Additional lieu invoice stp.	164	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	1 115	2 996	4 873	7 721	9 236	9 400	10 800	11 348	11 967	12 046
5121 Excise duties	610	2 219	3 290	5 484	6 760	6 921	7 598	7 749	8 196	8 217
Tax on beer	39	44	56	161	200	198	193	189	200	190
Tax on wine	7	0	0	0	0	0	0	0	0	0
Tax on sparkling wine	1	7	25	25	1	1	1	19	23	24
Tax on tobacco	188	519	820	1 197	1 446	1 502	1 664	1 782	1 919	1 891
Tax on mineral oils	50	136	1 426	2 726	3 689	3 854	4 173	4 218	4 363	4 480
Additional federal levy mineral oils	202	876	0	0	0	0	0	0	0	0
Special duty alcoholic drinks	0	142	193	0	0	0	0	0	0	0
Special duty vehicles	0	0	0	0	0	0	0	0	0	0
Duty on starch products	0	4	13	0	0	0	0	0	0	0
Beverage tax	46	216	364	178	3	-1	-1	0	0	0
Other receipts-Market Organisation Act	26	35	9	0	1	0	0	0	0	0
Transport equality levy	0	5	1	0	0	0	0	0	0	0
Market Organisation Act - milk	35	177	192	0	0	0	0	0	0	0
Market Organisation Act - livestock	0	0	0	0	0	0	0	0	0	0
Market Organisation Act - grain	16	23	142	0	0	0	0	0	0	0
Duty promotion milk distrib.	0	34	13	0	0	0	0	0	0	0
Special tax on mineral oils	0	0	37	0	0	0	0	0	0	0
Duty on vehicles (fuel consumption)	0	0	0	433	457	453	455	395	532	555
Agricultural fund	0	0	0	23	16	18	18	17	18	17
Tax on energy	0	0	0	562	764	726	886	931	943	866
Social contributions to the artists' fund	0	0	0	0	11	6	7	13	7	7
Duty on exceeding milk-quota	0	0	0	36	24	6	26	11	0	0
Car registration taxes	0	0	0	143	148	158	175	174	191	188
5122 Profits of fiscal monopolies	37	57	52	130	122	129	324	328	403	400
Duty on spirits	5	14	17	130	122	129	130	120	154	154
Federal monopolies salt	1	0	0	0	0	0	0	0	0	0
Federal monopolies spirits	30	43	35	0	0	0	0	0	0	0
Federal monopolies gambling	0	0	0	0	0	0	194	208	248	246
5123 Customs and import duties	332	354	677	351	390	340	328	415	484	483
Customs duties	310	237	418	352	390	339	328	415	484	483
Other import duties	0	21	61	0	0	0	0	0	0	0
Contribution promote foreign trade	10	63	171	0	0	0	0	0	0	0
Import equalization duties	12	33	27	0	0	0	0	0	0	0
5124 Taxes on exports	8	36	1	0	0	0	0	0	0	0
Contribution to promote foreign trade	8	36	1	..	..	..	..	..	..	..
5125 Taxes on investment goods	0	33	0	0	0	0	0	0	0	0
5126 Taxes on specific services	129	297	854	1 720	1 967	2 005	2 545	2 852	2 887	2 945
Insurance tax	25	135	384	745	993	1 017	1 056	1 122	1 179	1 215
Transport tax	63	0	0	0	0	0	0	0	0	0
Duty on casinos	2	28	64	105	71	55	45	70	105	114
Fire protection tax	5	24	50	45	54	56	57	61	63	66
Advertisement tax	7	31	65	62	0	0	0	0	0	0
Entertainment tax	2	2	2	5	8	9	21	18	1	0
Tax on tourism	8	43	71	103	142	171	182	186	239	255
Amusement tax	13	17	51	73	94	107	84	30	16	18
Announcement tax	3	18	40	81	0	1	0	0	0	0
Tax on interest yields	0	0	0	0	0	0	0	0	0	0
Tax on gambling stakes - licences	0	0	116	197	202	221	251	254	292	273
Tax on advertisement	0	0	0	33	108	110	110	107	108	106
Levy on dangerous waste	0	0	10	71	72	51	53	56	79	69
Duty for airways security	0	0	0	28	56	30	0	0	0	0
Tax on gambling stakes - gains	0	0	0	171	166	176	0	0	0	0
Flight Charge	0	0	0	0	0	0	98	109	71	72
Financial Institutions Stability Fees	0	0	0	0	0	0	588	640	534	558
SRF Contributions	..	..	..	..	..	..	..	198	199	198
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	34	-3	4	4	4	-3	0
Levy on sugar	..	..	..	34	-3	4	4	4	-3	..
5130 Unallocable between 5110 and 5120	0	26	66	38	3	4	2	4	3	5
Fines related to tax offenses	..	26	66	38	3	4	2	4	3	5
5200 Taxes on use of goods and perform activities	46	373	865	1 881	2 429	2 626	2 980	3 431	3 803	4 052
5210 Recurrent taxes	38	335	757	1 733	2 253	2 416	2 715	3 124	3 469	3 571
5211 Paid by households: motor vehicles	22	156	366	811	1 173	1 293	1 482	1 814	2 033	2 106
5212 Paid by others: motor vehicles	13	41	97	298	370	334	352	421	471	487
5213 Paid in respect of other goods	3	138	294	624	710	789	881	890	965	978
Hunting and fishing duties	1	4	7	10	10	10	19	22	22	24
Dog tax	1	4	6	8	10	11	17	18	20	21
Contribution to promotion of arts	1	3	8	71	120	132	147	143	167	170
Tax on radio and tv - licenses	0	15	46	450	571	636	698	708	756	763
Road transport duty	0	112	226	84	0	0	0	0	0	0
5220 Non-recurrent taxes	8	38	108	147	175	210	265	307	334	481
Certain user fees; taxes on emission of noxious gases	8	38	108	147	175	210	265	307	334	481
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	38	266	714	770	928	1 095	931	737	776	808
Tax on financial institutions	0	0	123	-3	0	0	0	0	0	0
Administration duties	4	17	32	278	366	521	517	302	331	338
Stamp fees	7	46	76	135	92	84	27	32	33	35
Contributions of interested persons	0	0	130	0	0	0	0	0	0	0
Parking duty	0	0	6	0	0	0	0	0	0	0
Contrbutions to students' associations	0	0	0	4	8	11	12	11	14	15
Duty on contribution to political parties	0	0	0	0	-1	1	0	0	0	0
Other fees, taxes on production n.e.c.	0	0	0	272	346	353	227	252	248	263
Embossing fee	0	0	0	0	1	1	1	1	1	1
Other taxes	28	202	347	82	115	124	145	137	146	151
Compensation levy according to the Vienna Tree Protection Act	..	..	0	1	1	2	1	2	3	5
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Memorandum items
Customs duties collected on behalf of the EU	..	..	..	352	390	339	328	415	484	483
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	..	198	199	198
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	650	650	650	570	540	330	330
Tax expenditure component	..	..	..	590	450	422	341	295	230	230
Transfer component	..	..	..	60	200	228	229	245	100	100
Non-wastable tax credits against 1210	..	..	..	..	..	..	..	..	..	..
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	6 210	29 759	54 040	90 299	115 045	120 735	137 970	148 036	162 777	168 647
Total tax revenue on accrual basis	..	..	..	90 324	115 146	121 192	138 099	148 469	162 817	169 216
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	590	450	422	341	295	230	230
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	..	206	256	339	299	321	321	336
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	91 120	115 853	121 953	138 739	149 085	163 368	169 781
Imputed social contributions	..	..	..	2 485	2 177	2 106	1 972	1 925	1 757	1 703
National Accounts: Taxes and all social contributions	..	..	..	93 605	118 030	124 060	140 711	151 010	165 126	171 485

.. Not available

Note: Year ending 31st December. From 1995 data are on accrual basis. Following national practice, one-third of the revenues from stamp fees (heading 6000) and fifty percent of the revenues from administration duties (heading 6000) are treated as tax revenues, the remainder being treated as non-tax revenue. From 1988 onwards promoting residential building is being mainly financed by capital transfers from the Federal Government to the Länder. For the years 1985 to 1987 legally fixed shares of some taxes have been transmitted automatically from Federal Government to the Länder for this purpose and these funds have been classified as tax receipts of the Länder in those years. From 1988, they are classified as Federal Government tax revenues. This break in the time series (1987/1988) affects only the shares of the different subsectors and not total tax revenues. From 1998 contributions of interested persons and parking duties are classified as non-tax revenues (sales) and no longer reported under heading 6000.

Source: Statistics Austria.

Statlink

Table 5.3. Belgium: Details of tax revenue, 1965-2019

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	6 421	37 443	70 408	112 710	147 861	156 317	177 665	184 429	202 587	204 023
Total tax revenue exclusive of taxes collected for the EU	..	..	..	111 675	146 411	155 042	176 488	182 812	200 670	202 080
1000 Taxes on income, profits and capital gains	1 774	15 379	25 983	43 461	52 854	53 313	62 762	65 572	74 279	71 804
1100 Of individuals	1 317	13 626	22 538	35 318	41 020	44 027	50 518	51 877	54 421	53 997
1110 On income and profits	1 317	13 626	22 538	35 318	41 020	44 027	50 518	51 877	54 421	53 997
Immovable income withholding tax	148	532	1 053	1 857	0	0	0	0	0	0
Movable income withholding tax	119	1 062	3 014	1 755	2 351	2 426	4 314	4 104	3 641	3 693
Earned income withholding tax	740	9 119	15 422	27 778	36 022	39 829	44 686	45 658	47 602	47 635
Advance payments PIT	125	1 776	2 144	1 959	1 747	1 611	1 508	1 547	1 664	1 586
Non residents tax	0	-2	4	585	792	810	841	926	1 080	1 133
Assessments PIT	183	1 128	878	774	-915	-1 697	-1 988	-1 512	-859	-1 360
Special social contributions	0	0	19	602	957	1 032	1 117	1 106	1 253	1 267
Other income taxes	0	12	2	8	65	17	41	48	39	42
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	397	1 744	3 405	8 065	11 749	9 249	12 192	13 644	19 787	17 736
1210 On profits	397	1 744	3 405	8 065	11 749	9 249	12 192	13 644	19 787	17 736
Immovable income withholding tax (corporate)	33	0	0	0	0	0	0	0	0	0
Movable income withholding tax (corporate)	41	367	1 206	527	686	315	477	466	354	361
Advance payments (corporate)	262	1 273	2 735	7 112	9 733	7 691	7 930	8 539	13 965	14 621
Assessments (corporate)	60	79	-553	404	1 270	1 196	3 662	4 466	5 276	2 571
Non residents tax (corporate)	0	-6	18	17	41	43	113	154	194	191
Other income taxes (corporate)	0	32	-2	5	19	4	10	19	-2	-7
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	61	9	40	77	85	38	52	51	72	71
Former income taxes	51	0	0	0	0	0	0	0	0	0
Penalties	3	0	0	0	0	0	0	0	0	0
Other	7	9	40	77	85	38	52	51	72	71
2000 Social security contributions	2 018	10 798	23 386	34 865	45 929	50 674	56 527	58 812	61 105	63 203
2100 Employees	569	3 130	7 152	10 932	13 847	14 996	16 476	17 036	18 418	19 071
2110 On a payroll basis	..	3 130	7 152	10 932	13 847	14 996	16 476	17 036	18 418	19 071
On gross wages	..	3 130	7 062	10 932	13 847	14 996	16 476	17 036	18 418	19 071
On social benefits	..	0	89	0	0	0	0	0	0	0
2120 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2200 Employers	1 320	6 791	14 689	21 027	28 216	31 041	34 915	36 240	36 585	37 902
2210 On a payroll basis	..	6 791	14 689	21 027	28 216	31 041	34 915	36 240	36 585	37 902
Contributions by government	..	1 059	1 769	3 105	4 493	5 381	6 678	7 686	8 263	8 541
Contributions by other sectors	..	5 732	12 920	17 922	23 723	25 661	28 236	28 554	28 322	29 362
2220 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	129	877	1 546	2 906	3 866	4 637	5 136	5 537	6 102	6 230
Self-employed	..	803	1 230	2 053	2 678	3 342	3 703	3 975	4 238	4 327
Unemployed	..	0	0	0	0	0	0	0	0	0
Retired	..	29	198	709	1 012	1 134	1 324	1 449	1 744	1 778
Other	..	45	118	144	176	161	109	113	120	125
2310 On a payroll basis	..	877	1 546	2 906	3 866	4 637	5 136	5 537	6 102	6 230
2320 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	6	7	8	8	7	9
Levy on public mandates	..	..	..	..	6	7	8	8	7	9
4000 Taxes on property	240	1 161	2 679	5 282	10 550	11 252	13 805	14 408	15 832	16 358
4100 Recurrent taxes on immovable property	2	210	599	1 164	4 146	4 632	5 187	5 433	5 685	6 145
4110 Households	0	26	63	102	2 779	3 115	3 478	3 651	3 855	4 174
4120 Others	2	184	536	1 063	1 367	1 517	1 710	1 782	1 831	1 971
Tax on non profit institutions	2	7	17	41	32	33	38	41	47	47
Immovable income withholding tax (corporate)	0	177	519	929	1 269	1 416	1 584	1 651	1 686	1 830
Regional tax (Brussels)	0	0	0	94	66	68	88	90	98	94
4200 Recurrent taxes on net wealth	0	0	0	92	253	237	451	661	952	922
4210 Individual	..	..	..	0	0	0	0	0	0	0
4220 Corporate	..	..	..	92	253	237	451	661	952	922
4300 Estate, inheritance and gift taxes	75	309	504	1 101	2 053	2 269	3 096	2 996	3 196	2 936
4310 Estate and inheritance taxes	69	281	475	1 042	1 702	1 939	2 634	2 504	2 677	2 400
4320 Gift taxes	6	29	29	59	351	330	463	492	519	536
4400 Taxes on financial and capital transactions	163	633	1 478	2 669	3 704	3 493	3 886	4 358	4 899	5 379
Registration duties	153	527	1 213	1 967	3 325	3 210	3 542	3 899	4 439	4 911
Mortgage duties	2	10	29	37	76	75	72	93	83	95
Court duties	2	8	29	38	31	34	37	41	31	32
Economic expansion fund	0	0	0	0	0	0	0	0	0	0
Tax on stock exchange transactions	4	31	92	386	234	134	193	287	307	298
Tax on stock exchange listings	2	4	21	0	0	0	0	0	0	0
Tax on bearer securities	0	0	0	79	3	0	6	0	0	0
Stamp duties	0	53	94	161	35	40	36	38	41	42
4500 Non-recurrent taxes	0	0	0	74	163	327	877	643	576	456
4510 On net wealth	..	..	..	0	0	0	0	0	0	0
4520 Other non-recurrent taxes	..	..	..	74	163	327	877	643	576	456
Tax on long term savings	..	..	..	74	163	194	207	413	361	342
Voluntary disclosure tax	..	..	..	0	0	0	0	0	0	0
Voluntary disclosure tax (Diamond)	..	..	..	0	0	0	0	0	0	0
Voluntary disclosure tax (bis)	..	..	..	0	0	133	614	152	66	28
Voluntary disclosure tax (ter)	..	..	..	0	0	0	54	78	148	85
Special contribution on credit associations	..	..	..	0	0	0	2	0	0	0
4600 Other recurrent taxes on property	0	8	99	182	232	294	309	318	524	522
Levy for fighting the non-use of an electric power production site by a producer	..	..	..	0	-16	0	0	0	0	0
Transfer to the Fund for Industrial Accidents of recognized private insurance corporations	..	..	..	182	249	294	309	318	297	305
Tax on securities accounts	..	..	..	0	0	0	0	0	226	217
5000 Taxes on goods and services	2 386	10 105	18 360	29 103	38 462	41 035	44 517	45 589	51 364	52 649
5100 Taxes on production, sale, transfer, etc.	2 187	9 606	17 387	27 000	36 091	38 646	42 087	43 098	48 731	49 760
5110 General taxes	1 355	6 321	11 570	18 258	24 411	25 882	27 979	28 170	31 775	32 563
5111 Value added taxes	0	6 321	11 547	18 132	24 140	25 628	27 738	27 952	31 545	32 181
VAT	..	6 293	11 491	18 132	24 140	25 628	27 738	27 952	31 545	32 181
Vehicle immatriculation tax	..	28	56	0	0	0	0	0	0	0
5112 Sales tax	0	0	23	126	271	253	241	219	230	381
5113 Other	1 355	0	0	0	0	0	0	0	0	0
Taxes assimilated to stamp duties	1 355	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	832	3 285	5 818	8 742	11 680	12 764	14 109	14 927	16 955	17 197
5121 Excise duties	531	1 997	3 478	5 690	7 367	7 783	8 036	8 649	10 129	9 990
Mineral oil	278	1 109	2 017	3 392	3 891	4 148	4 072	4 556	5 545	5 426
Liquified gases and benzol	0	4	0	0	0	0	0	0	0	0
Tobacco	132	501	868	1 342	1 821	1 885	2 197	2 262	2 363	2 404
Spirits	23	123	191	206	225	235	272	318	314	311
Consumption tax on alcohol and spirits	26	54	0	0	0	0	0	0	0	0
Fermented sparkling beverages	1	7	11	24	39	57	77	92	102	104
Fermented fruit beverages	18	57	88	101	115	116	132	148	173	174
Beer	38	93	170	208	191	188	183	194	201	200
Non-alcoholic beverages	10	44	113	148	49	54	58	56	175	183
Coffee, sugar and syrup	5	5	22	13	12	13	15	14	14	15
Levy on energy	0	0	0	193	341	383	337	343	337	340
Intermediate alcoholic products	0	0	0	32	28	26	26	26	26	25
Inspection fee on domestic fuel oil	0	0	0	29	43	51	41	36	31	30
Ecotax	0	0	0	2	1	0	1	0	0	0
Levy on packaging	0	0	0	0	296	320	332	336	352	349
Federal contribution on electricity and natural gas	0	0	0	0	311	292	281	269	497	430
Environmental charge	0	0	0	0	5	15	14	1	0	0
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	272	627	809	960	1 388	1 234	1 185	1 373	1 632	1 673
Import duties	206	0	0	0	0	0	0	0	0	0
Levies on agricultural products	63	0	0	0	0	0	0	0	0	0
ECSC levies	2	0	0	0	0	0	0	0	0	0
EU levies, import duties	0	383	716	932	1 365	1 210	1 149	1 368	1 632	1 673
EU levies on agricultural products	0	244	93	28	23	23	36	5	0	0
5124 Taxes on exports	0	1	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	29	452	937	1 365	2 044	2 454	3 136	3 210	3 293	3 320
Gambling and betting tax	9	47	51	45	64	77	73	80	103	107
Insurance levy	19	404	885	1 282	1 930	2 123	2 285	2 307	2 470	2 512
Bill-posting tax	0	0	1	1	3	3	3	3	3	3
Deposit insurance	0	0	0	36	48	252	609	441	432	428
Resolution fund	..	..	..	..	..	..	167	380	285	270
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	208	593	726	881	1 294	1 751	1 695	1 901	2 214
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	199	496	966	2 096	2 363	2 384	2 420	2 482	2 622	2 877
5210 Recurrent taxes	199	496	966	1 887	2 032	2 005	2 023	2 032	1 955	1 973
Traffic tax	100	368	712	1 413	1 693	1 702	1 830	1 851	1 852	1 897
5211 Paid by households: motor vehicles	0	204	458	889	1 051	1 054	1 148	1 163	1 240	1 270
5212 Paid by others: motor vehicles	0	164	254	525	642	648	683	689	612	626
5213 Paid in respect of other goods	99	127	254	474	338	303	193	181	104	76
Tax on entertainment devices	6	20	20	71	56	58	74	56	52	53
Tax on pubs	1	5	24	18	0	0	0	0	0	0
Hunting tax	2	0	0	0	0	0	0	0	0	0
Local taxes	90	15	19	38	99	112	10	22	23	23
Radio and television licence fees	0	87	191	347	184	133	108	103	29	0
5220 Non-recurrent taxes	0	0	0	209	332	379	397	451	667	904
Vehicle registration tax	..	..	..	209	332	379	360	349	473	497
Vehicle registration tax (households)	..	..	..	139	221	252	240	233	315	331
Vehicle registration tax (others)	..	..	..	70	111	126	120	116	158	166
Emission permits	..	..	..	0	0	0	36	101	193	407
5300 Unallocable between 5100 and 5200	0	3	7	7	7	6	10	9	11	13
6000 Other taxes	2	0	0	0	61	36	46	40	0	0
6100 Paid solely by business	0	..	..	..	0	0	0	0	..	..
6200 Other	2	..	..	..	61	36	46	40	..	..
Fines and interest	2	..	..	..	0	0	0	0	..	..
Memorandum items
Customs duties collected on behalf of the EU	..	..	..	960	1 388	1 234	1 185	1 373	1 632	1 673
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	167	380	285	270
Other taxes collected on behalf of the EU	..	..	..	75	62	42	-7	9	..	..
Taxes and compulsory social security contributions paid by EU civil servants	..	..	..	310	521	685	665	731	825	869
Taxes paid by EU civil servants: income taxes	..	..	..	174	270	345	336	370	421	444
Taxes paid by EU civil servants: compulsory social security contributions	..	..	..	136	250	340	330	360	404	425
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	..	348	1 037	1 492	830	967	1 083
Tax expenditure component	..	..	..	..	78	588	1 077	537	769	855
Transfer component	..	..	..	..	270	449	415	293	197	228
Non-wastable tax credits against 1210	..	..	..	..	..	..	..	..	..	..
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	6 421	37 438	70 268	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	37 443	70 408	112 710	147 861	156 317	177 665	184 429	202 587	204 023
Conciliation with National Accounts
Additional taxes included in National Accounts	..	107	447	1 300	1 740	2 458	3 354	3 616	4 105	4 267
National lottery profits	..	107	262	279	225	243	215	206	185	185
Water levies	..	0	66	378	119	137	122	104	140	142
Sanitel levy	..	0	0	14	13	15	14	6	14	8
Levy on industrial waste	..	0	27	74	68	54	46	55	88	81
Levy on manure	..	0	0	11	11	5	5	1	4	2
Levy on household waste	..	0	0	20	..	..	..	..	..	..
Earned income withholding tax (EU)	..	0	93	174	270	345	336	370	421	444
Social contributions (EU)	..	0	0	136	250	340	330	360	404	425
Imputed social contributions (EU)	..	0	0	213	431	508	511	554	631	660
Green certificates	..	..	..	..	354	812	1 777	1 959	2 219	2 320
Taxes excluded from National Accounts	..	0	0	0	0	0	0	0	0	0
Deposit insurance	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	0	..	..	78	588	1 077	537	769	855
Capital transfer for uncollected revenue	..	0	0	-291	-381	-597	-730	-547	-629	-625
VAT on products assessed but unlikely to be collected	..	..	..	-18	-276	-367	-488	-357	-492	-479
Earned income withholding tax assessed but unlikely to be collected	..	..	..	-40	-53	-71	-47	-49	-47	-45
Employers' actual social contributions assessed but unlikely to be collected	..	..	..	-233	-52	-159	-194	-141	-90	-100
Voluntary social security contributions	..	41	52	58	57	59	77	70	85	84
Miscellaneous differences	..	0	0	0	0	0	0	0	0	0
Reallocation national levels of government	..	..	..	..	..	..	..	..	..	..
Reallocation EU	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	37 590	70 907	113 564	148 924	158 318	180 932	187 550	206 286	207 944
Imputed social contributions	..	1 497	2 886	5 377	7 568	8 713	10 071	9 812	10 817	11 056
National Accounts: Taxes and all social contributions	..	39 087	73 793	118 940	156 492	167 031	191 003	197 362	217 103	219 001

.. Not available

Note: Year ending 31st December. From 1970, data are on accrual basis

Source: Federal Ministry of Finance.

Statlink

Table 5.4. Canada: Details of tax revenue, 1965-2019

Million CAD

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	15 318	101 015	244 152	390 234	512 663	516 591	592 206	653 269	747 568	781 201
1000 Taxes on income, profits and capital gains	5 910	47 064	118 566	195 320	251 198	240 961	281 787	314 841	367 456	387 568
1100 Of individuals	3 464	34 451	99 722	143 652	190 025	180 894	214 054	240 304	267 173	281 374
1110 On income and profits	3 464	34 451	99 722	143 652	190 025	180 894	214 054	240 304	267 173	281 374
Taxes federal government	2 635	21 231	60 252	90 694	116 395	109 341	127 655	143 315	161 879	169 476
Taxes on individuals - province	829	13 220	39 470	52 958	73 630	71 553	86 399	96 989	105 294	111 898
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	2 276	11 741	17 190	47 643	54 272	54 101	62 359	67 894	91 358	96 160
1210 On profits	2 276	11 741	17 190	47 643	54 272	54 101	62 359	67 894	91 358	96 160
Taxes federal government	1 752	8 110	11 726	31 570	37 093	33 419	38 142	41 726	56 505	59 605
Taxes on corporations - province	524	3 631	5 464	16 073	17 179	20 682	24 217	26 168	34 853	36 555
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	170	872	1 654	4 025	6 901	5 966	5 374	6 643	8 925	10 034
Non-resident withhold taxes - federal	170	872	1 654	4 025	6 901	5 966	5 374	6 643	8 925	10 034
2000 Social security contributions	854	10 649	29 653	53 109	73 722	76 787	90 394	96 371	103 502	108 364
2100 Employees	318	3 756	10 634	21 361	29 361	30 626	36 057	38 685	41 643	44 258
Canada pension plan	47	1 265	3 745	9 401	16 194	16 852	20 021	21 491	23 645	25 257
Quebec pension plan	15	431	1 108	2 897	4 124	5 450	5 815	6 293	7 413	7 963
Employment insurance	164	1 393	5 284	7 782	7 084	7 388	9 198	9 772	9 255	9 680
Hospital insurance premiums	92	667	496	1 281	1 959	937	1 023	1 128	1 331	1 357
2110 On a payroll basis	..	..	10 634	20 976	28 654	29 689	35 034	37 557	40 312	42 901
2120 On an income tax basis	..	..	0	385	707	937	1 023	1 128	1 331	1 357
2200 Employers	536	6 697	18 449	30 307	41 922	43 525	51 261	54 380	58 180	60 173
Canada pension plan	48	1 266	3 745	9 401	16 194	16 852	20 021	21 491	23 645	25 257
Quebec pension plan	15	432	1 108	2 897	4 124	5 450	5 815	6 293	7 413	7 963
Employment insurance	164	2 006	7 398	10 894	9 917	10 343	12 877	13 681	12 956	13 553
Hospital insurance premiums	92	1 270	496	897	1 252	0	0	0	0	0
Social insurance levies	217	1 723	5 702	6 218	10 434	10 881	12 548	12 914	14 166	13 400
2210 On a payroll basis	..	..	18 449	30 307	41 922	43 525	51 261	54 380	58 180	60 173
2220 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	0	196	570	1 442	2 440	2 636	3 076	3 307	3 679	3 933
Canada pension plan	..	153	478	1 200	2 096	2 181	2 591	2 781	3 060	3 268
Quebec pension plan	..	43	92	242	344	455	486	525	619	665
2310 On a payroll basis	..	196	570	1 442	2 440	2 636	3 076	3 307	3 679	3 933
2320 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	5 499	8 013	10 038	10 760	12 482	13 256	14 867	17 245
4000 Taxes on property	2 186	9 195	24 467	37 157	54 507	63 735	70 451	77 778	86 198	89 093
4100 Recurrent taxes on immovable property	1 830	8 315	20 189	30 242	44 567	51 702	57 769	62 651	68 826	70 436
On property provincial government	11	133	1 645	3 078	3 164	4 476	4 946	5 410	6 825	7 050
Personal property local government	17	0	18 544	27 165	41 403	47 226	52 823	57 241	62 001	63 386
Real property local government	1 802	8 182	0	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	25	512	1 911	4 171	2 970	1 523	414	372	456	441
4210 Individual	0	0	0	0	0	0	0	0	0	0
4220 Corporate	25	512	1 911	4 171	2 970	1 523	414	372	456	441
4300 Estate, inheritance and gift taxes	223	75	3	2	0	178	221	268	334	347
4310 Estate and inheritance taxes	216	75	3	2	..	178	221	268	334	347
On inheritances federal government	108	0	0	0	..	0	0	0	0	0
Succession duties provincial government	108	75	3	2	..	178	221	268	334	347
4320 Gift taxes	7	0	0	0	..	0	0	0	0	0
On gifts federal government	7	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	0	0	2 868	3 077	3 646	4 975	6 462	6 789
4500 Non-recurrent taxes	108	293	2 365	2 742	4 102	7 254	8 401	9 512	10 120	11 080
4510 On net wealth	0	0	0	0	0	0	0	0	0	0
4520 Other non-recurrent taxes	108	293	2 365	2 742	4 102	7 254	8 401	9 512	10 120	11 080
Special assessments and charges local govt.	108	293	2 365	2 742	4 102	7 254	8 401	9 512	10 120	11 080
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	6 202	32 909	63 092	94 468	122 855	123 752	136 396	150 275	174 660	178 036
5100 Taxes on production, sale, transfer, etc.	5 310	24 808	59 627	88 879	114 701	116 160	128 554	140 750	162 662	166 932
5110 General taxes	2 730	11 658	34 475	55 313	71 242	72 130	81 452	90 598	106 140	109 700
5111 Value added taxes	0	0	0	35 884	46 072	70 712	78 292	86 694	101 401	103 539
5112 Sales tax	2 730	11 658	34 475	19 429	25 170	1 418	3 160	3 904	4 739	6 161
Sales taxes federal government	813	5 429	16 866	0	0	0	0	0	0	0
Sales taxes provincial, local govt.	1 917	6 229	17 609	19 429	25 170	1 418	3 160	3 904	4 739	6 161
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	2 580	13 150	25 153	33 565	43 459	44 030	47 102	50 152	56 522	57 233
5121 Excise duties	1 499	6 805	14 473	18 417	22 759	23 281	24 470	25 284	27 761	28 713
Excises federal government	740	3 850	6 405	8 377	9 249	10 244	10 261	10 372	11 378	12 948
Liquor	..	..	926	1 103	1 224	1 554	1 488	1 521	1 809	1 881
Tobacco	..	..	2 247	2 176	2 466	3 025	3 019	2 875	3 387	3 024
Gasoline and motive fuel	..	..	2 472	4 807	5 272	5 306	5 460	5 678	5 737	5 964
Remitted gaming profits	..	..	45	0	0	0	0	0	0	0
Miscellaneous consumption taxes	..	..	715	291	287	358	294	297	445	2 079
Excises provincial government	759	2 955	8 067	10 039	13 510	13 037	14 209	14 912	16 383	15 765
Motor fuel	680	1 863	4 674	7 031	8 065	8 198	9 094	9 727	10 072	10 219
Tobacco	53	772	2 776	2 279	4 181	4 620	4 879	5 108	4 965	4 709
Other	26	320	617	730	1 264	219	236	77	1 346	837
5122 Profits of fiscal monopolies	294	1 406	3 758	8 756	11 565	11 565	12 059	13 016	14 309	14 782
Own enterprises contributions	294	1 406	3 758	8 756	11 565	11 565	12 059	13 016	14 309	14 782
5123 Customs and import duties	686	3 199	4 021	2 824	3 829	3 441	4 193	5 181	6 642	5 493
Customs and import duties federal govt.	686	3 199	4 021	2 824	3 829	3 441	4 193	5 181	6 642	5 493
5124 Taxes on exports	0	842	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	84	575	2 385	2 524	4 088	4 489	5 087	5 213	6 547	6 600
Tax on insurance premiums, provincial govt.	45	261	1 141	1 740	2 796	3 305	3 901	3 962	5 020	5 125
Tax on insurance premiums, federal govt.	0	1	1	1	11	28	13	10	0	9
Amusement and admission taxes	4	25	126	538	537	322	280	291	318	327
Air transportation taxes	0	166	488	0	403	600	662	722	872	800
Racetrack betting	35	122	155	55	36	36	32	33	25	23
Tax on meals and hotels	0	0	473	191	305	198	199	195	312	316
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	17	323	517	1 045	1 217	1 255	1 292	1 458	1 263	1 645
Other taxes federal government	0	98	272	758	762	557	439	544	474	499
Other taxes provincial government	17	225	245	287	455	698	853	914	789	1 146
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	892	8 101	3 465	5 589	8 154	7 592	7 842	9 525	11 998	11 104
5210 Recurrent taxes	306	1 500	2 393	3 644	4 368	4 452	5 017	5 589	6 242	6 312
5211 Paid by households: motor vehicles	103	666	1 056	1 696	2 241	1 986	2 237	2 478	2 927	2 995
5212 Paid by others: motor vehicles	141	509	697	1 039	1 242	1 153	1 343	1 552	1 717	1 747
5213 Paid in respect of other goods	62	325	640	909	885	1 313	1 437	1 559	1 598	1 570
5220 Non-recurrent taxes	586	6 601	1 072	1 945	3 786	3 140	2 825	3 936	5 756	4 792
Licences and permits local govt.	36	132	317	499	889	807	952	1 023	1 113	1 195
Licences and permits provincial govt.	550	6 469	755	1 446	2 897	2 333	1 873	2 913	4 643	3 597
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	166	1 198	2 875	2 167	342	596	696	748	886	894
6100 Paid solely by business	139	943	2 386	1 280	0	0	0	0	0	0
6200 Other	27	255	489	887	342	596	696	748	886	894
Poll tax local government	5	0	0	0	0	0	0	0	0	0
Miscellaneous local government	11	358	489	887	342	596	696	748	886	894
Other federal government	11	-103	0	0	0	0	0	0	0	0
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	1 633	5 550	6 415	7 326	7 510	10 681	13 949
Tax expenditure component	..	..	..	276	824	875	965	968	2 372	3 952
Transfer component	..	..	..	1 357	4 726	5 540	6 361	6 542	8 309	9 997
Non-wastable tax credits against 1210	..	..	..	1 758	3 445	4 726	3 754	3 768	3 828	4 250
Tax expenditure component	..	..	..	20	12	19	17	15	16	23
Transfer component	..	..	..	1 738	3 433	4 707	3 737	3 753	3 812	4 227
Total tax revenue on cash basis	15 318	101 015	244 152	388 833	527 734	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	390 234	512 663	516 591	592 206	653 269	747 568	781 201
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	296	836	894	982	983	2 388	3 976
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	390 234	513 499	517 485	593 188	654 252	749 956	785 176
Imputed social contributions	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and all social contributions	..	..	..	390 234	513 499	517 485	593 188	654 252	749 956	785 176

.. Not available

Note: From 2001, all data are for the year ending 31st December. For 2000 and earlier years, data for the Federal, Provincial and Territorial governments and Social security funds are on a fiscal year basis commencing 1st April. Data for local government are on a fiscal year basis commencing 1st January. From 1999 data are on accrual basis except that personal income taxes are on a modified cash basis. There are some minor differences between the data for the years 1965 to 1978 and those for subsequent years. These mostly relate to the inclusion of fines and penalities or late payment of taxes and deductions for the child tax credits in the data for the years 1979 to 1983. Heading 1210 - Taxes federal government: Federal corporate taxes include capital taxes. Heading 2000: Includes receipts from the Canadian Pension Plan, Quebec Pension Plan, Unemployement Insurance Fund and Provincial Health Insurance. Premiums, Medicare Premiums and Social Insurance levies but excludes that part of the taxes on income and sales taxes earmarked for old age security. The practice of earmarking these taxes was discontinued in June 1975. Heading 4400: From 2002 onward includes land transfer taxes of the provincial, territorial and local governments. Prior to 2002 land transfer taxes of the local government were included in line 6000 and those provincial and territorial governments were included in line 4520. Heading 5121: The large increase in this heading between 1980 and 1981 is due to the introduction of a 'special petroleum compensation charge', a 'Canadian ownership special charge' and to an increase in the natural gas tax of C$ 2399 millions. Heading 5122: From 1988, profits on fiscal monopolies include lottery profits. Heading 5128: From 1988, other taxes of Federal Government include the annual fees for managing the spectrum (airwaves) allocation to the cellular industry. Heading 5211: Some Québec motor vehicle licence administrative fees are included in sales of goods and services for the period 1988-89 to 1997-98. From 1998-99 onward, these fees are included under other taxes - motor vehicle licences.

Source: Statistics Canada.

Statlink

Table 5.5. Chile: Details of tax revenue, 1965-2019

Million CLP

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	..	..	1 777 218	7 901 998	20 598 963	21 845 693	27 381 686	32 532 354	40 314 703	41 025 508
1000 Taxes on income, profits and capital gains	..	..	412 974	1 841 630	9 412 056	8 329 060	9 520 709	11 840 521	14 418 859	14 283 183
1100 Of individuals	..	..	99 154	604 100	989 348	1 492 837	1 964 172	3 199 876	2 701 416	2 937 532
Second category tax	..	..	65 552	490 980	993 129	1 449 099	1 981 699	2 350 120	2 848 205	3 015 794
Global complementary tax	..	..	33 603	113 120	-3 781	43 738	-17 527	-36 757	-146 789	-78 261
Other	..	..	0	0	0	0	0	886 513	0	0
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	219 586	882 896	6 054 487	4 448 745	6 041 089	6 839 133	8 920 497	9 597 472
First category tax	..	..	200 891	815 747	5 084 996	3 913 870	5 473 355	6 183 830	7 836 379	8 880 080
Surtax on state owned enterprises	..	..	16 074	47 634	113 334	194 203	124 220	132 352	184 442	122 054
Mining tax	..	..	0	0	835 452	298 558	324 577	323 507	184 382	277 861
Other	..	..	2 621	19 516	20 705	42 114	118 937	199 444	715 293	317 477
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	94 233	354 634	2 368 221	2 387 478	1 515 449	1 801 512	2 796 947	1 748 179
Additional tax	..	..	59 082	350 301	1 462 715	1 414 057	1 337 721	1 429 758	2 127 948	1 902 585
Other	..	..	35 151	4 332	905 507	973 421	177 727	371 755	668 998	-154 406
2000 Social security contributions	..	..	159 559	576 758	1 148 647	1 493 987	1 968 973	2 252 489	2 786 173	2 994 906
2100 Employees	..	..	154 021	553 937	1 098 620	1 433 159	1 906 340	2 188 575	2 703 261	2 894 725
2110 On a payroll basis	..	..	154 021	553 937	1 098 620	1 433 159	1 906 340	2 188 575	2 703 261	2 894 725
2120 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2200 Employers	..	..	5 538	22 821	50 027	60 828	62 633	63 914	82 912	100 181
2210 On a payroll basis	..	..	5 538	22 821	50 027	60 828	62 633	63 914	82 912	100 181
2220 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	..	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	109 319	554 037	1 013 571	898 607	1 133 765	1 421 274	2 086 866	2 242 561
4100 Recurrent taxes on immovable property	..	..	59 968	302 244	496 311	662 368	840 842	1 056 920	1 373 495	1 507 182
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	3 444	10 906	28 501	39 338	45 550	92 236	125 649	62 824
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	45 907	240 886	488 759	196 901	247 373	272 118	587 721	672 555
4500 Non-recurrent taxes	..	..	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	1 118 722	5 041 769	9 023 666	11 185 156	14 779 915	17 597 378	21 470 498	21 755 381
5100 Taxes on production, sale, transfer, etc.	..	..	1 074 009	4 789 827	8 578 636	10 532 904	13 869 529	16 515 485	19 953 036	20 167 012
5110 General taxes	..	..	664 421	3 306 350	6 781 501	8 399 926	11 170 794	13 273 958	16 211 646	16 348 944
5111 Value added taxes	..	..	664 421	3 306 350	6 781 501	8 399 926	11 170 794	13 273 958	16 211 646	16 348 944
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	409 588	1 483 477	1 797 135	2 132 978	2 698 735	3 241 527	3 741 389	3 818 068
5121 Excise duties	..	..	166 050	816 160	1 299 844	1 561 205	1 987 475	2 412 773	2 796 033	2 862 327
Cigarettes and tobacco	..	..	60 604	283 275	455 595	647 637	815 991	981 422	981 456	973 335
Gasolene and diesel	..	..	105 445	532 885	844 249	913 568	1 171 483	1 388 218	1 727 392	1 811 132
Oil stabilisation fund	..	..	0	0	0	0	0	0	0	0
Fisheries Law Extraction Rights	..	..	0	0	0	0	0	8 558	19 623	17 662
Additional tax on new motor vehicles	..	..	0	0	0	0	0	34 575	67 561	60 197
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	222 486	548 571	300 416	267 331	303 393	343 491	347 555	331 846
5124 Taxes on exports	..	..	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	21 052	118 746	196 875	304 442	407 867	485 263	597 802	623 895
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	44 714	251 942	445 030	652 252	910 386	1 081 893	1 517 462	1 588 369
5210 Recurrent taxes	..	..	44 714	251 942	445 030	652 252	910 386	1 081 893	1 402 110	1 461 686
Motor vehicles	..	..	24 469	93 880	155 158	218 219	330 754	397 608	539 918	592 327
5211 Paid by households: motor vehicles	..	..	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	20 245	158 062	289 872	434 033	579 632	684 285	862 192	869 359
Municipal permits	..	..	18 401	136 138	263 996	396 944	527 955	630 943	806 734	813 159
Mining patents	..	..	3 374	34 730	25 184	36 213	50 094	51 767	53 854	54 696
Other	..	..	-1 530	-12 806	692	876	1 583	1 575	1 604	1 504
5220 Non-recurrent taxes	..	..	0	0	0	0	0	0	115 352	126 683
Tax on Polluting Fixed Sources	..	..	..	..	..	..	..	..	115 352	126 683
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	-23 356	-112 195	1 023	-61 117	-21 676	-579 308	-447 692	-250 523
6100 Paid solely by business	..	..	0	0	0	0	0	0	0	0
6200 Other	..	..	-23 356	-112 195	1 023	-61 117	-21 676	-579 308	-447 692	-250 523
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	0	0	0	0	0	0	0	0
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Non-wastable tax credits against 1210	..	..	0	0	0	0	0	175 468	251 606	278 792
Tax expenditure component	..	..	..	..	..	..	..	45 774	64 837	78 226
Transfer component	..	..	..	..	..	..	..	129 694	186 769	200 566
Total tax revenue on cash basis	..	..	1 777 218	7 901 998	20 598 963	21 845 693	27 381 686	32 532 354	40 314 703	41 025 508
Total tax revenue on accrual basis	..	..	..	..	..	..	..	..	..	..
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	..	..	..	..	..	..	..
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	..	..	..	..	..	..	..	..
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	..	..	..	..	..	..	..	..	..
Imputed social contributions	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and all social contributions	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Year ending 31st December. The data are on a cash basis.

Source: Servicio de Impuestos internos (Chile's Tax Service).

Statlink

Table 5.6. Colombia: Details of tax revenue, 1965-2019

Million COP

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	..	..	2 579 426	30 598 630	82 697 457	98 455 335	142 976 023	160 157 693	190 299 911	209 071 314
1000 Taxes on income, profits and capital gains	..	..	771 694	7 103 525	24 010 404	26 218 852	47 743 096	52 656 876	64 043 928	67 519 599
1100 Of individuals	..	..	47 210	1 499 345	4 751 580	5 192 384	7 787 903	9 215 137	12 235 324	14 155 111
1110 On income and profits	..	..	47 210	1 499 345	4 751 580	5 192 384	7 787 903	9 215 137	12 235 324	14 155 111
Income tax	..	..	47 210	1 499 345	4 751 580	5 192 384	7 787 903	9 215 137	12 235 324	14 148 562
Simple tax regime	..	..	0	0	0	0	0	0	0	6 549
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	359 758	5 119 828	18 427 899	20 405 209	38 788 220	41 401 857	48 628 587	50 242 515
1210 On profits	..	..	359 758	5 119 828	18 427 899	20 405 209	38 788 220	41 401 857	48 628 587	50 242 515
Income tax	..	..	359 758	5 119 828	18 427 899	20 405 209	35 848 641	27 475 688	48 495 864	50 126 648
Pro Equity Income Tax - CREE	..	..	0	0	0	0	2 939 579	13 926 169	132 723	99 798
Simple tax regime	..	..	0	0	0	0	0	0	0	16 068
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	364 726	484 352	830 925	621 258	1 166 973	2 039 882	3 180 016	3 121 974
Income tax	..	..	364 726	484 352	830 925	621 258	1 166 973	2 039 882	3 180 016	3 121 974
Pro Equity Income Tax - CREE	..	..	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	203 596	4 989 000	9 694 000	11 478 085	16 644 445	13 585 138	18 192 049	19 875 398
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	203 596	4 989 000	9 694 000	11 478 085	16 644 445	13 585 138	18 192 049	19 875 398
2410 On a payroll basis	..	..	203 596	4 989 000	9 694 000	11 478 085	16 644 445	13 585 138	18 192 049	19 875 398
2420 On an income tax basis	..	..	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	..	..	0	1 286 803	2 798 906	4 022 503	3 527 459	2 797 308	3 461 352	3 604 071
4000 Taxes on property	..	..	56 160	2 027 654	6 459 259	8 535 238	14 907 909	18 156 105	15 265 472	18 984 414
4100 Recurrent taxes on immovable property	..	..	56 160	991 070	2 298 829	3 338 935	4 735 321	6 061 965	7 981 989	8 743 115
4110 Households	..	..	0	0	0	0	0	0	0	0
4120 Others	..	..	56 160	991 070	2 298 829	3 338 935	4 735 321	6 061 965	7 981 989	8 743 115
4200 Recurrent taxes on net wealth	..	..	0	0	1 170 908	1 970 530	4 274 832	5 352 940	467 925	923 255
4210 Individual	..	..	..	..	1 170 908	1 970 530	4 274 832	5 352 940	467 925	923 255
4220 Corporate	..	..	..	..	0	0	0	0	0	0
4300 Estate, inheritance and gift taxes	..	..	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	0	1 036 584	2 989 522	3 225 773	5 897 755	6 741 200	6 815 558	8 190 516
4500 Non-recurrent taxes	..	..	0	0	0	0	0	0	0	1 127 528
4510 On net wealth	..	..	..	..	..	..	..	..	..	0
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	1 127 528
4600 Other recurrent taxes on property	..	..	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	1 388 653	14 180 450	36 766 741	44 411 642	55 285 569	65 716 566	81 408 789	89 797 927
5100 Taxes on production, sale, transfer, etc.	..	..	1 388 653	14 048 655	36 447 297	44 038 074	54 326 006	64 688 081	79 935 336	88 064 087
5110 General taxes	..	..	672 368	9 585 866	26 910 512	33 333 802	40 479 366	48 684 900	64 316 019	71 235 138
5111 Value added taxes	..	..	583 078	8 445 776	23 377 821	28 811 682	34 642 822	41 659 696	55 879 110	61 936 282
5112 Sales tax	..	..	89 290	1 140 090	3 532 691	4 522 121	5 836 544	7 025 204	8 436 909	9 298 856
Industry and commerce tax (State)	..	..	89 290	1 140 090	3 532 691	4 522 121	5 836 544	7 025 204	8 436 909	9 298 856
5113 Other	..	..	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	716 285	4 462 789	9 536 785	10 704 271	13 846 640	16 003 181	15 619 317	16 828 948
5121 Excise duties	..	..	404 699	2 718 692	5 276 999	6 052 273	9 949 457	11 412 250	12 061 132	12 995 955
Petrol	..	..	141 270	833 004	1 211 511	1 418 766	2 883 410	3 297 392	1 517 546	1 585 141
Tobacco (State)	..	..	52 898	213 412	330 016	390 472	496 513	524 357	1 145 879	1 278 561
Beer (State)	..	..	85 722	471 135	1 203 838	1 432 453	2 031 349	2 305 895	2 637 674	2 611 466
Liquors (State)	..	..	124 808	520 394	834 390	929 328	1 292 743	1 253 466	1 800 605	2 146 818
Restaurant service, vehicle sale and mobile telephone service	..	..	0	0	0	0	1 181 998	1 684 179	2 047 419	2 208 669
Carbon	..	..	0	0	0	0	0	0	288 373	436 914
Plastic bags	..	..	0	0	0	0	0	0	28 099	37 331
Medicinal cannabis	..	..	0	0	0	0	0	0	3	145
Diesel surcharge	..	..	0	85 716	388 091	500 405	572 022	598 993	579 613	599 600
Petrol surcharge	..	..	0	595 031	1 309 154	1 380 848	1 491 423	1 747 969	2 015 922	2 091 310
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	311 586	1 744 097	4 259 786	4 651 999	3 897 184	4 590 931	3 558 185	3 832 994
Custom duties	..	..	180 989	1 744 097	4 259 786	4 651 999	3 897 184	4 590 931	3 558 185	3 832 994
Imports surcharge	..	..	130 597	0	0	0	0	0	0	0
5124 Taxes on exports	..	..	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	0	131 795	319 444	373 568	959 563	1 028 485	1 473 453	1 733 840
5210 Recurrent taxes	..	..	..	131 795	319 444	373 568	959 563	1 028 485	1 473 453	1 733 840
5211 Paid by households: motor vehicles	..	..	..	131 795	319 444	373 568	959 563	1 028 485	1 473 453	1 733 840
Tax on motor vehicle ownership	..	..	..	131 795	319 444	373 568	959 563	1 028 485	1 473 453	1 733 840
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	159 323	1 011 197	2 968 147	3 789 014	4 867 545	7 245 701	7 928 320	9 289 906
6100 Paid solely by business	..	..	0	0	0	0	0	0	0	0
6200 Other	..	..	159 323	1 011 197	2 968 147	3 789 014	4 867 545	7 245 701	7 928 320	9 289 906
Stamp tax	..	..	0	401 497	759 787	357 160	58 378	101 668	79 868	85 799
Other	..	..	78 306	79 287	86 297	126 602	200 465	318 271	461 160	533 852
Other (sub-national)	..	..	81 017	530 413	2 122 062	3 305 252	4 608 702	6 825 762	7 387 293	8 670 255
Total tax revenue on cash basis	..	..	2 579 426	30 598 630	82 697 457	98 455 335	142 976 023	160 157 693	190 299 911	209 071 314
Total tax revenue on accrual basis	..	..	..	..	..	..	..	..	..	..
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	..	..	..	..	..	..	..
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	..	..	..	..	..	..	..	..
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	..	..	..	..	..	..	..	..	..
Imputed social contributions	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and all social contributions	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Year ending 31st December. Data on an cash basis. Includes the reported consolidated revenues of the territorial entities (departments and municipalities). Heading 2000: Before 2013, social security contributions did not include all the contributions entering FOSYGA (Solidarity and Guarantee Fund). Only the portion of the contributions used to finance the subsidised regime (up to 1.5 pp of the 12.5% of the monthly wage paid by employers and employees as an obligatory health contribution) was included. The part of the contributions entering FOSYGA to finance the contributory regime was classified in the social security sector as “other incomes”. From 2013 onwards, all of the health contributions entering FOSYGA are classified as social security contributions. The portion of the contributions not entering FOSYGA that is both collected and spent by the health insurers – EPS - is not part of the fiscal accounts. Headings 1100 and 1200: The data are estimated.

Source: Dirección de Impuestos y Aduanas Nacionales de Colombia, Ministerio de Hacienda y Crédito Público y Banco Central de Colombia. (National Tax and Customs Administration, Ministry of Finance and Public Credit and Central Bank of Colombia).

Statlink

Table 5.7. Costa Rica: Details of tax revenue, 1965-2019

Million CRC

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	..	..	117 711	978 114	3 213 401	4 382 367	5 851 096	6 923 575	8 339 991	8 855 885
1000 Taxes on income, profits and capital gains	..	..	11 820	128 805	531 552	748 093	1 014 440	1 247 308	1 699 258	1 854 866
1100 Of individuals	..	..	..	..	123 194	202 849	316 894	386 241	483 645	540 954
1110 On income and profits	..	..	..	..	123 194	202 849	316 894	386 241	483 645	535 412
1120 On capital gains	..	..	..	..	0	0	0	0	0	5 542
1200 Corporate	..	..	..	..	348 826	450 312	545 183	659 951	915 284	1 058 086
1210 On profits	..	..	..	..	348 826	450 312	545 183	659 951	915 284	955 908
1220 On capital gains	..	..	..	..	0	0	0	0	0	102 177
1300 Unallocable between 1100 and 1200	..	..	11 820	128 805	59 531	94 932	152 363	201 116	300 330	255 827
2000 Social security contributions	..	..	33 990	297 069	885 053	1 450 531	1 928 082	2 305 133	2 859 467	3 026 691
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	3 447	37 313	107 398	207 206	272 706	318 652	368 865	381 940
Government contributions	..	..	3 447	37 313	107 398	207 206	272 706	318 652	368 865	381 940
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	30 543	259 756	777 654	1 243 325	1 655 376	1 986 481	2 490 602	2 644 751
Contributions by employees and non-government employers	..	..	30 543	249 182	727 844	1 139 265	1 511 383	1 785 522	2 157 256	2 274 644
Contributions for the special regimes	..	..	0	10 574	49 811	104 060	143 993	200 959	247 939	292 634
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	7 575	61 796	170 996	260 664	352 755	423 616	498 577	522 529
Contributions by non-government employers	..	..	7 484	59 129	165 677	248 259	337 696	406 296	478 523	501 734
Contributions by government employers	..	..	91	2 666	5 320	12 405	15 059	17 321	20 054	20 795
4000 Taxes on property	..	..	1 566	8 396	42 658	63 706	99 030	123 261	149 310	167 952
4100 Recurrent taxes on immovable property	..	..	1 200	5 390	23 293	48 963	70 785	90 003	113 586	125 398
Land tax	..	..	0	0	0	0	0	0	0	0
Additional land tax	..	..	0	0	0	0	0	0	0	0
Tax on sumptuary constructions	..	..	0	0	0	0	0	0	0	0
Immovable property tax	..	..	0	0	0	3 527	3 998	4 076	4 468	4 699
Municipal immovable property tax	..	..	1 200	5 390	23 293	45 436	66 787	85 927	109 119	120 698
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	366	3 007	19 366	14 743	28 246	33 258	35 724	42 554
4500 Non-recurrent taxes	..	..	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	53 509	456 851	1 505 510	1 766 914	2 302 986	2 661 902	2 918 471	3 081 941
5100 Taxes on production, sale, transfer, etc.	..	..	49 867	425 713	1 406 100	1 600 302	2 092 588	2 388 900	2 608 864	2 756 759
5110 General taxes	..	..	21 326	222 775	797 850	920 298	1 212 471	1 368 601	1 513 677	1 662 503
5111 Value added taxes	..	..	21 326	222 775	797 850	920 298	1 176 745	1 336 075	1 487 620	1 634 986
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	0	0	0	35 726	32 526	26 057	27 517
5120 Taxes on specific goods and services	..	..	28 541	202 939	608 250	680 004	880 117	1 020 299	1 095 187	1 094 256
5121 Excise duties	..	..	11 096	157 204	447 168	523 617	689 528	798 412	858 424	864 985
Fuels and energy	..	..	0	0	250 577	320 638	404 210	457 827	517 666	552 017
Alcoholic beverages	..	..	0	8 229	23 802	28 035	35 254	43 095	45 610	43 849
Non alcoholic beverages	..	..	0	0	18 263	26 566	32 519	36 353	40 182	41 247
Soaps	..	..	0	0	883	1 317	1 989	2 562	2 712	3 020
Cement	..	..	0	0	0	227	291	304	289	216
Tobaco	..	..	0	0	0	0	38 860	33 681	30 766	27 185
Abolished specific taxes on production and consumption	..	..	0	0	0	0	0	0	0	0
Other specific taxes on consumption	..	..	11 096	148 975	153 643	146 834	176 405	224 590	221 200	197 452
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	15 052	40 485	134 576	126 134	154 576	174 568	175 368	164 224
Import duties	..	..	13 977	32 336	107 565	103 851	130 634	148 666	149 017	140 919
Custom duties	..	..	1 075	8 149	27 011	22 284	23 942	25 902	26 351	23 305
Import duties on animals	..	..	0	0	0	0	0	0	0	0
5124 Taxes on exports	..	..	2 113	2 238	2 432	3 973	4 877	4 468	5 468	5 412
Export duties	..	..	..	..	..	..	..	..	..	..
Export duties Law 133	..	..	..	..	..	..	..	..	..	..
Export duties Law 5519	..	..	..	..	..	..	..	..	..	..
Tax on banana exports	..	..	..	..	..	..	..	..	..	..
Export tax on ground transportation	..	..	..	..	..	..	..	..	..	..
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	280	2 929	23 242	24 767	28 571	38 687	50 554	54 556
Casinos and gambling	..	..	0	225	442	445	1 019	1 455	1 060	1 241
Port cargo movements	..	..	0	6	0	0	0	0	0	0
Overseas departure tax	..	..	0	0	22 799	24 322	27 552	37 232	49 494	53 315
10% on public shows	..	..	0	0	0	0	0	0	0	0
Pro-national airports stamp tax	..	..	0	0	0	0	0	0	0	0
Stamp tax on the use of borders and ports	..	..	280	2 697	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	0	83	832	1 513	2 565	3 093	3 785	3 841
5128 Other taxes	..	..	0	0	0	0	0	1 071	1 589	1 238
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	3 642	31 138	99 410	166 612	210 398	273 003	309 607	325 182
5210 Recurrent taxes	..	..	3 642	31 138	99 410	166 612	210 398	273 003	309 607	325 182
5211 Paid by households: motor vehicles	..	..	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	1 425	15 374	52 511	94 102	113 727	145 894	171 523	181 198
Property tax on vehicles, aircraft and boats	..	..	1 425	15 374	52 511	94 102	113 727	145 894	171 523	181 198
5213 Paid in respect of other goods	..	..	2 217	15 763	46 899	72 510	96 671	127 109	138 084	143 984
Local taxes	..	..	1 262	11 898	43 874	68 808	91 163	122 248	132 514	137 979
Hunting and fishing licences	..	..	0	0	0	0	0	0	0	0
Spirits license	..	..	0	0	0	0	0	0	0	0
Revenue stamps	..	..	955	3 866	3 025	3 702	5 508	4 861	5 571	6 004
Sport stamp tax	..	..	0	0	0	0	0	0	0	0
5220 Non-recurrent taxes	..	..	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	9 251	25 198	77 632	92 460	153 803	162 355	214 908	201 906
6100 Paid solely by business	..	..	0	0	0	0	0	0	0	0
6200 Other	..	..	9 251	25 198	77 632	92 460	153 803	162 355	214 908	201 906
Transfers of vehicles, aircraft and boats	..	..	497	2 530	9 937	12 311	17 177	20 999	22 265	23 223
Tax revenue from decentralised units	..	..	2 764	15 048	22 257	29 969	45 700	49 334	63 329	67 968
Other taxes	..	..	5 990	7 620	45 438	50 180	90 926	92 022	129 268	110 654
Total tax revenue on cash basis	..	..	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	..	..	..	..	..	..	..
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	..	..	..	..	..	..	..
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	..	..	..	..	..	..	..	..
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	..	..	..	..	..	..	..	..	..
Imputed social contributions	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and all social contributions	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Note: Year ending 31st December. Data on an cash basis. Heading 2000: The data include social security contributions paid by the governments for their employees as well as the contributions for special regimes (teachers and magistrates). In ECLAC data, social security contributions also include INA (National Institute of Apprenticeship), IMAS (Joint Social Aid Institute) and FODESAF (Social Development and Family Allowances Fund). Heading 3000: In Costa Rica and for ECLAC, payments from decentralised institutions are classified under heading 2000. Heading 5212: In ECLAC data, tax on ownership of vehicles, aircraft and boats is classified in category 4000. In ECLAC data, the tax on the transfer of used vehicles Law No. 7088 of 30/11/87 is classified as a property tax.

Source: Secretaría Técnica de la Autoridad Presupuestaria, Ministerio de Finanzas y Contraloría General de la República. (Technical Secretary of the Budgeting Authority, Ministry of Finance and National General Comptroller).

Statlink

Table 5.8. Czech Republic: Details of tax revenue, 1965-2019

Million CZK

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	..	..	..	771 596	1 316 197	1 286 861	1 396 555	1 532 565	1 892 396	2 013 918
Total tax revenue exclusive of taxes collected for the EU	..	..	..	771 596	1 309 754	1 280 288	1 390 999	1 524 653	1 884 100	2 005 147
1000 Taxes on income, profits and capital gains	..	..	..	175 846	327 771	259 934	290 263	329 768	426 988	458 514
1100 Of individuals	..	..	..	99 668	155 817	131 706	149 831	164 678	230 973	255 398
1110 On income and profits	..	..	..	99 668	155 817	131 706	149 831	164 678	230 973	255 398
Wages and salaries withholding	..	..	..	73 474	127 524	115 755	129 793	139 888	198 827	221 720
Of unincorporated individuals	..	..	..	17 254	19 568	5 747	7 437	9 100	13 632	12 988
Withheld on interest and dividends paid to individuals	..	..	..	8 940	8 725	10 204	12 602	15 691	18 513	20 690
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	76 178	171 954	128 228	140 432	165 090	196 015	203 116
1210 On profits	..	..	..	76 178	171 954	128 228	140 432	165 090	196 015	203 116
Profit tax	..	..	..	68 945	164 016	118 248	124 820	147 157	179 022	184 705
Withheld on interest and dividends paid to corporations	..	..	..	7 233	7 162	9 156	7 736	9 415	7 892	7 708
Levy on lottery revenue	..	..	..	0	776	824	7 876	8 518	9 101	10 703
1220 On capital gains	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	341 544	573 417	576 029	603 072	659 743	829 702	889 237
2100 Employees	..	..	..	77 272	127 662	116 818	123 353	133 878	171 835	184 563
2110 On a payroll basis	..	..	..	77 272	127 662	116 818	123 353	133 878	171 835	184 563
Retirement	..	..	..	40 489	66 644	69 272	71 871	78 120	100 580	108 137
State employment policy	..	..	..	2 492	4 101	0	0	0	0	0
Sick leave	..	..	..	6 852	11 279	0	0	0	0	0
Health insurance	..	..	..	27 439	45 638	47 546	51 482	55 758	71 255	76 426
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	..	..	220 207	359 493	363 074	382 498	417 778	531 640	569 522
2210 On a payroll basis	..	..	..	220 207	359 493	363 074	382 498	417 778	531 640	569 522
Retirement	..	..	..	121 547	220 591	229 450	239 248	261 786	333 281	358 382
State employment policy	..	..	..	19 933	12 303	12 756	13 345	14 604	18 590	19 989
Sick leave	..	..	..	20 555	33 834	24 332	25 454	27 851	35 450	36 427
Health insurance	..	..	..	54 879	91 275	95 095	102 964	111 517	142 511	152 853
Penalties	..	..	..	3 293	1 490	1 441	1 487	2 020	1 808	1 871
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	..	..	44 065	86 262	96 137	97 221	108 088	126 227	135 153
2310 On a payroll basis	..	..	..	44 065	86 262	96 137	97 221	108 088	126 227	135 153
Retirement	..	..	..	7 819	19 508	20 510	21 262	22 472	26 825	30 441
State employment policy	..	..	..	1 082	1 114	1 173	911	962	1 149	1 305
Sick leave	..	..	..	0	0	0	0	0	0	0
Health insurance	..	..	..	34 992	65 483	74 299	74 908	84 460	98 089	103 232
Self-employed	..	..	..	7 328	15 921	17 603	18 732	20 748	25 583	27 925
Non-employed	..	..	..	200	2 103	3 996	2 500	2 768	4 146	3 458
Government	..	..	..	27 464	47 459	52 700	53 676	60 944	68 360	71 849
Penalties	..	..	..	172	157	155	140	193	164	175
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	..	..	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	10 890	15 495	16 364	19 210	21 920	24 618	24 080
4100 Recurrent taxes on immovable property	..	..	..	4 469	5 126	8 752	9 852	10 333	10 855	10 967
4110 Households	..	..	..	1 452	2 228	4 302	5 387	5 433	5 772	5 828
Real property tax	..	..	..	1 452	2 228	4 302	5 387	5 433	5 772	5 828
4120 Others	..	..	..	3 017	2 898	4 450	4 465	4 900	5 084	5 138
Levy collected by Winery Fund	..	..	..	0	2	5	5	20	26	32
Real property tax	..	..	..	3 017	2 895	4 445	4 461	4 880	5 057	5 106
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	587	460	218	215	20	3	1
4310 Estate and inheritance taxes	..	..	..	112	115	78	76	10	1	0
Inheritance tax	..	..	..	112	115	78	76	10	1	0
4320 Gift taxes	..	..	..	475	345	140	139	10	1	0
Gift tax	..	..	..	475	345	140	139	10	1	0
4400 Taxes on financial and capital transactions	..	..	..	5 834	9 909	7 394	9 143	11 566	13 760	13 113
Real property transfer tax	..	..	..	5 834	9 909	7 394	9 143	11 566	13 760	13 113
4500 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	242 960	399 484	434 386	483 943	520 747	610 830	641 867
5100 Taxes on production, sale, transfer, etc.	..	..	..	226 354	372 441	408 645	459 419	495 291	582 754	613 003
5110 General taxes	..	..	..	141 235	232 288	263 457	303 822	333 274	408 538	435 463
5111 Value added taxes	..	..	..	141 235	232 288	263 457	303 822	333 274	408 538	435 463
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	0	0	0	0	0	0	0
Previous turnover tax	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	..	85 119	140 153	145 188	155 597	162 017	174 216	177 540
5121 Excise duties	..	..	..	71 404	133 492	138 401	149 760	153 785	165 377	168 195
On mineral oils	..	..	..	46 998	81 661	80 508	77 160	83 460	89 990	92 194
On alcohol and liquor	..	..	..	5 629	7 201	5 820	6 658	7 203	8 075	9 388
On beer	..	..	..	3 410	3 564	4 396	4 545	4 648	4 756	4 782
On wine	..	..	..	350	342	317	288	332	423	407
On tobacco products	..	..	..	14 984	40 713	44 062	52 193	53 380	56 621	55 967
Duty on CFC	..	..	..	33	0	0	0	0	0	0
Levy collected by Winery Fund	..	..	..	0	11	24	21	0	5	5
On electricity	..	..	..	0	0	1 433	1 305	1 229	1 562	1 575
On natural gas	..	..	..	0	0	1 347	1 256	1 146	1 346	1 360
On solid fuels	..	..	..	0	0	495	469	415	401	353
Fee on electricity from solar radiation	..	..	..	0	0	0	5 866	1 972	2 198	2 166
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	13 572	6 443	6 573	5 556	7 912	8 296	8 772
Customs duties	..	..	..	13 572	6 443	6 573	5 556	7 912	8 296	8 772
Previous import surcharge	..	..	..	0	0	0	0	0	0	0
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	143	218	214	281	320	543	573
Fees on entry tickets	..	..	..	65	61	53	56	53	70	82
Fees on recreational units (based on capacity)	..	..	..	69	144	147	213	240	288	297
Fees on advertising facilities	..	..	..	0	0	0	0	0	0	0
Restaurant sale alcoh. beverages and tobac. products	..	..	..	0	0	0	0	0	0	0
Fees collected by the cinematography EBF	..	..	..	9	13	14	12	27	0	0
Fees on advertisement	..	..	..	0	0	0	126	191	185	194
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	16 606	27 043	25 740	24 523	25 456	28 076	28 864
5210 Recurrent taxes	..	..	..	10 788	18 100	18 461	18 176	19 023	20 911	21 627
Highway fee	..	..	..	1 753	2 429	3 061	3 803	4 397	5 212	5 384
5211 Paid by households: motor vehicles	..	..	..	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	5 456	5 882	5 138	5 323	5 868	6 319	6 501
Road tax (commercial)	..	..	..	5 456	5 882	5 138	5 323	5 868	6 319	6 501
5213 Paid in respect of other goods	..	..	..	3 579	9 790	10 262	9 050	8 758	9 379	9 743
Resort and recreation fees on visitors	..	..	..	232	312	284	301	327	407	435
Dog fees	..	..	..	191	277	281	281	277	273	275
Motor vehicle entry fees	..	..	..	32	25	23	14	13	19	19
Water pollution fee	..	..	..	520	404	202	208	173	201	22
Air pollution fee	..	..	..	685	525	399	268	283	270	457
Waste deposit fee	..	..	..	454	5 728	5 948	6 162	6 218	6 443	6 723
Levy on temp. withdrawal of land from agriculture	..	..	..	94	40	34	52	39	86	88
Radioactive waste fee	..	..	..	642	1 310	1 430	1 563	1 393	1 646	1 692
Fees on operated gambling machines	..	..	..	722	1 145	927	131	0	0	0
Fees on registration and recording of packaging	..	..	..	0	17	17	16	18	17	17
Levy on temp. withdrawal of land from forestry	..	..	..	7	6	6	6	7	8	7
Other environmental fees	..	..	..	0	0	710	47	11	9	7
5220 Non-recurrent taxes	..	..	..	5 818	8 943	7 280	6 348	6 433	7 165	7 237
Levy on withdrawal of land from agriculture	..	..	..	532	361	306	469	348	776	791
Levy on withdrawal of land from forestry	..	..	..	40	57	57	55	59	72	63
Tax on use of public space	..	..	..	645	639	626	629	632	674	739
Misc. licence and permit fees	..	..	..	4 601	7 881	6 279	5 187	5 382	5 621	5 631
Land betterment fee	..	..	..	0	4	11	7	11	22	12
Licence for lorry transport	..	..	..	0	1	1	0	1	0	0
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	356	29	149	67	387	258	220
Unallocated previous taxes and levies	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	0	0	0	0	0	0	0
6200 Other	..	..	..	356	29	149	67	387	258	220
Other taxes, fees and related payments	..	..	..	356	29	149	67	387	258	220
Memorandum item
Customs duties collected on behalf of the EU	..	..	..	..	6 443	6 573	5 556	7 912	8 296	8 772
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	0	13 093	25 727	28 696	31 415	39 083	39 854
Tax expenditure component	..	..	..	..	10 487	17 922	20 203	22 532	30 320	32 057
Transfer component	..	..	..	..	2 606	7 805	8 493	8 883	8 763	7 798
Total tax revenue on cash basis	..	..	..	772 272	1 310 618	1 273 676	1 353 469	1 478 758	1 867 024	1 982 448
Total tax revenue on accrual basis	..	..	..	771 596	1 316 197	1 286 861	1 396 555	1 532 565	1 892 396	2 013 918
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	2 837	5 757	6 094	6 424	0	0	0
Compulsory injury insurance	..	..	..	2 837	5 757	6 094	6 424	0	0	0
Driving licence fees	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	-9 488	-17 797	-20 096	-18 893	-20 314	-22 904	-22 857
Tax on use of public space	..	..	..	-645	-639	-632	-629	-632	-674	-739
Waste deposit fee	..	..	..	-454	-5 728	-5 948	-6 162	-6 218	-6 443	-6 723
Misc. licence and permit fees	..	..	..	-2 301	-3 940	-3 139	-2 593	-2 691	-2 810	-2 816
Radioactive waste fee	..	..	..	-642	-1 310	-1 430	-1 563	-1 393	-1 646	-1 692
Health insurance: non-employed	..	..	..	-200	-2 103	-3 996	-2 500	-2 768	-4 146	-3 458
Health insurance: government	..	..	..	0	0	0	0	0	0	0
Soc. Security contr. employers: Penalties	..	..	..	-3 293	-1 490	-1 441	-1 487	-2 020	-1 808	-1 871
Soc. Security contr. Self-employed or non-employed: Penalties	..	..	..	-200	-157	-155	-140	-193	-164	-175
Licence for lorry transport	..	..	..	0	-1	-1	0	-1	0	0
Highway fee	..	..	..	-1 753	-2 429	-3 061	-3 803	-4 397	-5 212	-5 384
Other environmental fees	..	..	..	0	0	-105	-14	0	0	0
Levy on loterry revenue	..	..	..	0	0	-187	0	0	0	0
Value added taxes	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	0	-127	451	-778	118	-2	-231
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	1 099	974	661	337	386	523	578
Miscellaneous differences	..	..	..	2 162	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	768 206	1 305 004	1 273 971	1 383 645	1 512 755	1 870 013	1 991 408
Imputed social contributions	..	..	..	423	299	600	934	1 027	1 426	1 867
National Accounts: Taxes and all social contributions	..	..	..	768 629	1 305 303	1 274 571	1 384 579	1 513 782	1 871 439	1 993 275

.. Not available

Note: Year ending 31st December. From 1995 data are on accrual basis.

Source: Ministry of Finance, Economic Department.

Statlink

Table 5.9. Denmark: Details of tax revenue, 1965-2019

Million DKK

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	20 821	166 358	382 232	623 911	809 988	813 972	901 001	957 281	1 005 199	1 092 946
Total tax revenue exclusive of taxes collected for the EU	..	..	379 547	621 274	806 337	810 697	898 126	953 963	1 002 013	1 089 817
1000 Taxes on income, profits and capital gains	9 712	92 404	233 739	383 244	486 845	500 276	564 937	605 698	623 303	705 407
1100 Of individuals	8 758	86 958	206 478	328 532	427 412	422 685	490 887	525 144	547 882	569 272
1110 On income and profits	8 758	86 909	206 335	328 305	427 070	422 364	490 627	524 856	547 612	569 048
Central government income tax	5 020	33 351	91 638	77 491	155 540	124 943	141 399	169 059	187 470	197 956
County income tax	0	10 742	31 361	56 135	0	0	0	0	0	0
Municipality income tax	2 948	33 555	77 571	121 975	173 114	193 111	209 303	220 815	239 416	247 583
Seaman's income tax	66	457	0	0	0	0	0	0	0	0
Old-age pension fund contributions	592	2 163	0	0	0	0	0	0	0	0
Social pension fund contributions	0	3 340	0	0	0	0	0	0	0	0
Sickness benefit fund contributions	0	1 804	0	0	0	0	0	0	0	0
Pension schemes and annuity insurance	22	355	2 627	6 923	8 948	9 842	42 974	22 842	5 559	5 555
Special income tax	101	1 054	2 810	0	0	0	0	0	0	0
Duty on canceled pension schemes	9	82	0	0	0	0	0	0	0	0
Duty on feed rent increases	0	8	5	0	0	0	0	0	0	0
Duty on employees' remuneration compens. fund releases	0	0	325	654	1 144	982	1 129	11 177	2 360	2 406
Duty on interest on consumer loans	0	0	0	0	0	0	0	0	0	0
Labour market contributions	0	0	0	56 729	76 609	80 863	82 599	87 359	98 325	100 780
Imputed income from owner-occupied dwelling	0	0	0	8 399	11 716	12 623	13 223	13 604	14 482	14 768
1120 On capital gains	0	49	144	226	343	321	260	289	270	224
Tax on winnings from lotteries, pools, etc.	..	49	144	226	343	321	260	289	270	224
1200 Corporate	954	5 446	14 660	42 279	54 871	41 057	54 066	57 723	62 074	72 724
1210 On profits	954	5 446	14 660	42 279	54 871	41 057	54 066	57 723	62 074	72 724
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	12 601	12 434	4 562	36 535	19 984	22 832	13 347	63 411
2000 Social security contributions	690	710	101	8 453	1 286	1 815	1 618	1 378	1 061	991
2100 Employees	567	1	98	8 209	1 057	900	879	826	751	684
Sickness benefit fund contributions	30	0	0	0	0	0	0	0	0	0
Sickday benefit contributions, ordinary	534	0	0	0	0	0	0	0	0	0
Sickday benefit contributions, special	3	0	0	0	0	0	0	0	0	0
Contribution to merchant marine's welf. board	0	1	1	0	0	0	0	0	0	0
Special pension scheme savings	0	0	0	6 846	0	0	0	0	0	0
Contr. to pension funds from officials in companies	0	0	0	879	555	450	476	438	410	355
Contr. to pension funds from officials in non-profit institutions	0	0	96	485	502	450	403	388	341	328
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	123	709	3	244	229	914	739	552	311	308
Unemployment insurance contributions	41	598	0	0	0	0	0	0	0	0
Disablement insurance contributions	21	58	0	0	0	0	0	0	0	0
Sickness benefit fund contributions	61	0	0	0	0	0	0	0	0	0
Contribution to employee's wage guarantee fund	0	50	0	241	227	908	731	542	299	305
Contribution to merchant marine's welf. board	0	1	1	0	0	0	0	0	0	0
Shipping owners contr. sickness assist. seamen	0	1	2	3	2	6	8	10	12	3
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	2 494	2 258	3 975	4 160	6 130	5 894	6 314	6 534
4000 Taxes on property	1 691	9 806	16 269	20 738	31 556	33 533	34 995	39 169	41 215	46 352
4100 Recurrent taxes on immovable property	1 029	5 676	8 891	13 565	18 996	24 161	26 370	28 085	29 578	30 567
Central government land tax	130	264	0	0	0	0	0	0	0	0
County land tax	169	2 315	2 915	4 070	0	0	0	0	0	0
Municipal land tax	408	2 257	4 123	7 049	15 601	19 645	22 580	24 707	26 394	27 433
Centr. Govt. fixed tax on real property	32	11	0	0	0	0	0	0	0	0
County fixed tax on real property	45	0	0	0	0	0	0	0	0	0
Municipal fixed tax on real property	190	91	0	0	0	0	0	0	0	0
County duty on land (public property)	4	22	22	25	0	0	0	0	0	0
County duty on buildings (public property)	0	53	88	97	0	0	0	0	0	0
Municipal duty on land (public property)	26	103	244	383	393	434	359	364	339	333
Municipal duty on buildings (residential)	0	195	335	381	757	814	641	599	554	556
Municipal duty on buildings (business)	25	366	1 165	1 560	2 244	3 269	2 789	2 416	2 291	2 245
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	306	963	934	0	0	0	0	0	0	0
4210 Individual	306	963	934	..	..	..	..	..	..	..
4220 Corporate	0	0	0	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	137	738	2 197	2 863	3 896	3 646	3 940	5 177	4 810	8 571
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	219	2 313	4 166	4 171	8 659	5 726	4 685	5 907	6 828	7 214
Stamp duties	214	2 243	2 829	4 125	8 574	5 695	4 664	5 879	6 786	7 165
Duty on share capital creation	0	32	500	0	0	0	0	0	0	0
Duty to land registry office	5	38	28	46	85	30	21	28	41	49
Duty on transfers of shares	0	0	809	0	0	0	0	0	0	0
4500 Non-recurrent taxes	0	116	81	140	6	0	0	0	0	0
4510 On net wealth	..	0	0	0	0	0	..	..	..	..
4520 Other non-recurrent taxes	..	116	81	140	6	0	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	8 727	63 437	129 630	208 826	286 136	273 982	293 170	304 823	333 041	333 372
5100 Taxes on production, sale, transfer, etc.	8 239	60 545	123 645	197 991	267 325	254 303	270 493	281 109	306 772	307 951
5110 General taxes	2 139	37 727	80 650	121 955	174 639	171 583	181 378	191 479	217 627	222 730
5111 Value added taxes	2 139	37 727	72 120	121 955	174 639	171 583	181 378	191 479	217 627	222 730
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	8 530	0	0	0	0	0	0	0
Labour market contrib. concerning imports	..	..	4 903	..	..	..	..	..	..	..
Labour market contrib. concerning value added	..	..	3 627	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	6 100	22 817	42 995	76 036	92 686	82 720	89 116	89 630	89 145	85 221
5121 Excise duties	5 466	20 473	38 339	68 977	82 861	74 032	81 894	81 893	81 020	76 758
Duty on petrol	1 016	3 713	5 637	10 005	9 154	8 029	7 286	7 348	7 521	7 658
Motor vehicle registration duty	818	2 989	7 917	13 858	24 289	13 586	15 218	17 988	20 602	20 307
Cigarettes and tobacco duties	1 469	4 472	6 516	7 489	7 201	8 283	8 417	7 658	7 045	7 830
Duties on cigars, cheroots and cigarillos	234	220	128	80	40	32	47	113	45	46
Sale of revenue labels	0	3	10	13	13	5	4	4	0	0
Sales duties on chocolate and sugar	254	331	801	1 205	1 289	1 470	2 020	2 156	2 168	2 191
Raw material duty on chocolate and sugar	11	14	54	60	93	144	180	187	132	94
Special tax on chocolate and sugar	0	2	13	76	46	51	68	103	104	93
Duty on ice-cream	33	58	135	168	180	201	297	297	354	356
Duty on coffee	5	249	224	266	250	243	271	280	280	277
Duty on mineral water	68	195	466	505	418	383	374	0	0	0
Duty on beer	622	1 983	3 100	1 510	1 080	895	977	916	943	810
Duty on wine	122	611	1 448	1 166	1 032	1 071	1 674	1 764	1 732	1 664
Duty on spirits	412	1 432	1 982	1 756	1 213	1 028	1 127	1 201	1 187	1 205
Duty on restaurant sales of alcoholic bev.	150	0	0	0	0	0	0	0	0	0
Duty on wireless sets	55	67	0	0	0	0	0	0	0	0
Duty on television sets	0	93	-18	0	0	0	0	0	0	0
Duty on video recorders	0	17	-15	0	0	0	0	0	0	0
Duty on major household appliances	0	199	-10	0	0	0	0	0	0	0
Duty on grammophone records	10	46	84	0	0	0	0	0	0	0
Duty on playing cards	1	2	0	0	0	0	0	0	0	0
Duty on matches	5	3	-1	0	0	0	0	0	0	0
Duty on lighters	1	8	-4	0	0	0	0	0	0	0
Duty on electric bulbs	36	67	152	176	211	117	95	86	54	42
Duty on perfumery and toilet articles	91	214	506	0	0	0	0	0	0	0
Duty on almanacs	3	0	0	0	0	0	0	0	0	0
Duty on salmon	0	1	0	0	0	0	0	0	0	0
Duty on paper and cardboard	45	0	0	0	0	0	0	0	0	0
Duty on sugar	0	174	-8	0	0	0	0	0	0	0
Duty on tea	0	12	10	8	8	8	8	8	0	0
Duty on electricity	0	1 222	4 317	7 430	8 665	10 195	10 013	11 501	12 119	11 178
Duty on certain oil products	0	1 719	2 938	6 757	8 549	8 623	9 306	9 347	10 012	9 971
Duty on certain retail containers	0	100	397	594	727	706	715	316	365	244
Duty on gas	0	56	47	0	0	0	0	0	0	0
Duty on extraction and import of raw materials	0	16	129	172	220	119	132	148	165	163
Duty on disposable tableware	0	0	72	65	126	120	121	138	148	140
Duty on insecticides, herbicides, etc.	0	0	13	366	449	466	656	598	568	590
Duty on videotapes	0	0	0	0	0	0	0	0	0	0
Duty on coal, etc.	0	0	849	1 217	1 450	2 587	2 991	2 255	1 852	1 766
Other duties on goods and services	5	186	20	53	147	189	-13	186	178	178
Duty on waste	0	0	404	1 025	1 225	51	167	130	154	120
Duty on CFC	0	0	27	0	53	56	82	65	55	45
Duty on CO2	0	0	0	4 883	5 108	5 822	5 762	3 652	3 627	3 565
Duty on cigarette paper	0	0	0	68	32	28	36	38	31	32
Duty on rechargeable Ni-Cd batteries	0	0	0	21	17	4	3	2	0	1
Duty on piped water	0	0	0	1 357	1 371	1 334	1 584	1 688	1 649	1 673
Duty on carrier bags made of paper, plastic, etc.	0	0	0	178	210	201	186	208	178	166
Duty on tires	0	0	0	29	45	62	50	57	53	47
Duty on sulphur	0	0	0	165	108	48	51	42	39	33
Duty on chlorinated solvents	0	0	0	2	0	0	0	0	0	0
Duty on natural gas	0	0	0	2 532	3 375	4 524	5 255	3 160	3 325	2 781
Duty on nitrogen	0	0	0	30	27	26	21	17	13	14
Duty on specific growth stimulants	0	0	0	0	0	0	0	0	0	0
Duty on PVC-film	0	0	0	7	12	11	10	11	11	0
Duty on PVC and phathalates	0	0	0	31	42	23	18	19	16	0
Duty on lead accumulators	0	0	0	14	0	0	0	0	0	0
Duty on mineral phosphorus	0	0	0	0	51	51	49	52	53	25
Surcharge on alcoholic soft drinks	0	0	0	0	17	26	33	33	0	0
Duty on nitrogen oxides	0	0	0	0	0	212	870	820	183	152
Duty on saturated fat	0	0	0	0	0	0	0	0	0	0
Duty on PSO (Public Service Obligations)	0	0	0	3 641	4 319	3 004	5 734	7 302	4 060	1 301
5122 Profits of fiscal monopolies	16	183	404	1 402	1 648	1 481	1 339	1 230	1 535	1 989
5123 Customs and import duties	556	1 113	1 849	2 325	3 282	3 242	2 824	3 285	3 186	3 129
Customs duties	0	1 032	1 779	2 325	3 282	3 242	2 824	3 285	3 186	3 129
Temporary import surcharge	556	0	0	0	0	0	0	0	0	0
Import duties on agricultural produce	0	81	70	0	0	0	0	0	0	0
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	62	771	1 567	3 019	4 525	3 932	3 008	3 189	3 404	3 346
Sales tax on gambling stakes races	17	28	20	12	18	16	15	14	0	0
Tax on football pools	31	152	284	942	1 143	1 071	0	0	0	0
Tax on cinema tickets	14	0	0	0	0	0	0	0	0	0
Duty on motor vehicle compl. insurance	0	470	923	1 327	2 104	1 854	1 598	1 529	1 491	1 478
Duty on insurance on pleasure boats	0	13	57	66	100	122	127	126	119	93
Duty on charter flight	0	109	283	0	0	0	0	0	0	0
Turnover tax on 6-win horse race betting	0	0	0	0	0	0	0	0	0	0
Duty on casinos	0	0	0	180	261	173	192	200	202	198
Passenger duty	0	0	0	477	6	0	0	0	0	0
Duty on the Danish State Lottery	0	0	0	16	35	41	42	44	44	44
Duty on slot machines	0	0	0	0	858	656	545	618	592	569
Duty on gambling	0	0	0	0	0	0	288	397	511	490
Duty on online casinos	0	0	0	0	0	0	202	261	445	475
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	277	837	312	370	33	51	33	0	0
Duty paid to ECSC	..	4	5	0	0	0	0	0	..	..
Sugar storing duty	..	83	113	62	0	0	0	0	..	..
Duty on the production of sugar	..	81	145	249	-26	33	51	33	..	..
Duty on milk co-reponsibility levy	..	109	255	0	0	0	0	0	..	..
Grain co-reponsibility levy	..	0	319	0	0	0	0	0	..	..
Restructuring scheme for EU sugar system	..	0	0	0	397	0	0	0	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	488	2 893	4 410	7 468	14 088	14 731	16 180	16 537	17 383	16 099
5210 Recurrent taxes	488	2 893	4 410	7 468	14 088	14 731	15 966	16 171	15 968	14 859
5211 Paid by households: motor vehicles	199	1 874	2 922	5 485	7 105	7 614	8 094	8 136	7 531	7 411
Weight duty automobiles	199	1 874	2 922	5 318	6 954	7 467	7 936	7 859	7 283	7 161
Recycling fee on cars	0	0	0	167	151	147	158	277	247	251
5212 Paid by others: motor vehicles	287	1 014	1 441	1 919	3 125	2 980	3 336	3 483	3 848	3 822
Weight duty automobiles	287	1 014	1 441	1 612	2 652	2 611	2 952	3 088	3 359	3 303
Road charges	0	0	0	307	473	370	383	395	489	519
5213 Paid in respect of other goods	2	5	47	64	3 858	4 137	4 537	4 552	4 590	3 626
5220 Non-recurrent taxes	0	0	0	0	0	0	214	365	1 415	1 240
5300 Unallocable between 5100 and 5200	0	0	1 575	3 368	4 724	4 948	6 497	7 177	8 887	9 322
6000 Other taxes	0	0	0	391	190	206	152	320	265	289
6100 Paid solely by business	..	..	..	391	190	206	152	320	265	289
6200 Other	..	..	..	0	0	0	0	0	0	0
Memorandum item
Customs duties collected on behalf of the EU	..	..	1 779	2 325	3 282	3 242	2 824	3 285	3 186	3 129
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	..	..	4 960	5 515	4 228	3 765	3 096
Tax expenditure component	..	..	..	..	..	4 712	5 240	4 016	3 577	2 942
Transfer component	..	..	..	..	..	248	276	211	188	155
Non-wastable tax credits against 1210	..	..	..	..	..	0	0	0	0	0
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	..	..	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	20 821	166 358	382 232	623 911	809 988	813 972	901 001	957 281	1 005 199	1 092 946
Conciliation with National Accounts
Additional taxes included in National Accounts	0	0	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	0	0	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	0	0	0	0	0	4 712	5 240	4 016	3 577	2 942
Capital transfer for uncollected revenue	0	-1 374	-2 387	-1 917	-2 726	-3 475	-15 512	-19 396	-9 791	-12 676
Voluntary social security contributions	0	1 673	8 087	16 633	17 061	17 192	14 655	14 721	14 751	14 792
Miscellaneous differences	0	0	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	20 821	166 657	387 932	638 626	824 323	832 401	905 384	956 623	1 013 736	1 098 003
Imputed social contributions	0	5 958	4 592	6 223	5 693	5 356	4 520	4 067	3 214	3 227
National Accounts: Taxes and all social contributions	20 821	172 615	392 525	644 849	830 017	837 758	909 904	960 690	1 016 949	1 101 231

.. Not available

Note: Year ending 31st December. The figures are on an accrual basis. Heading 2300 includes a small amount of voluntary contributions which cannot be isolated.

Source: Danmarks Statistik.

Statlink

Table 5.10. Estonia: Details of tax revenue, 1965-2019

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	..	..	..	1 919	5 082	4 894	5 988	6 874	8 532	9 298
Total tax revenue exclusive of taxes collected for the EU	..	..	..	1 919	5 047	4 870	5 960	6 840	8 484	9 239
1000 Taxes on income, profits and capital gains	..	..	..	476	1 197	970	1 357	1 607	1 929	2 041
1100 Of individuals	..	..	..	421	936	776	1 031	1 182	1 411	1 532
1110 On income and profits	..	..	..	421	936	776	1 031	1 182	1 411	1 532
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	55	261	194	327	424	518	509
1210 On profits	..	..	..	55	65	35	62	38	71	94
1220 On capital gains	..	..	..	0	196	159	265	386	447	416
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	674	1 683	1 879	2 077	2 300	2 978	3 256
2100 Employees	..	..	..	0	28	116	109	99	123	136
2110 On a payroll basis	..	..	..	..	28	116	109	99	123	136
2120 On an income tax basis	..	..	..	..	0	0	0	0	0	0
2200 Employers	..	..	..	662	1 635	1 742	1 949	2 181	2 835	3 101
2210 On a payroll basis	..	..	..	662	1 635	1 742	1 949	2 181	2 835	3 101
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	..	..	12	21	21	19	20	21	20
2310 On a payroll basis	..	..	..	12	21	21	19	20	21	20
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	..	..	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	24	35	51	57	58	58	58
4100 Recurrent taxes on immovable property	..	..	..	24	35	51	57	58	58	58
Land tax	..	..	..	24	35	51	57	58	58	58
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	0	0	0	0	0	0	0
4500 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	745	2 166	1 993	2 496	2 909	3 566	3 943
5100 Taxes on production, sale, transfer, etc.	..	..	..	723	2 099	1 938	2 431	2 829	3 437	3 725
5110 General taxes	..	..	..	521	1 423	1 263	1 558	1 873	2 331	2 483
5111 Value added taxes	..	..	..	520	1 423	1 257	1 558	1 873	2 331	2 483
5112 Sales tax	..	..	..	0	0	6	0	0	0	0
5113 Other	..	..	..	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	202	675	675	873	956	1 106	1 243
5121 Excise duties	..	..	..	183	577	619	796	869	1 012	1 128
Alcohol	..	..	..	62	153	154	212	207	232	225
Tobacco	..	..	..	36	134	91	169	183	200	231
Fuel	..	..	..	76	290	343	383	444	543	638
Motor vehicle	..	..	..	9	0	0	0	0	0	0
Package	..	..	..	0	0	0	0	1	0	0
Fur	..	..	..	0	0	0	0	0	0	0
Electricity	..	..	..	0	0	31	33	34	37	34
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	2	35	24	29	34	43	52
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	17	64	33	48	53	52	62
Gambling tax	..	..	..	7	30	21	22	23	27	30
Advertising tax	..	..	..	1	3	2	4	4	6	6
Postal service payment	..	..	..	0	0	0	0	0	0	0
Liquid fuel stockpiling fee	..	..	..	0	2	5	6	5	4	5
Contributions to the Guarantee Fund	..	..	..	9	29	5	17	20	14	21
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	22	68	55	65	80	129	217
5210 Recurrent taxes	..	..	..	22	68	55	65	73	90	77
Car registration fee	..	..	..	2	5	4	7	7	8	8
Heavy vehicle tax	..	..	..	0	4	4	4	5	5	5
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	20	58	47	55	61	77	64
Business and professional licenses	..	..	..	3	2	1	1	1	3	4
Pollution fee	..	..	..	10	44	31	37	44	54	44
Specific use of water	..	..	..	4	9	13	14	13	16	13
Fees for closure of roads, streets and squares	..	..	..	0	1	1	1	2	2	2
Fishing fees	..	..	..	1	1	1	2	2	2	2
Tax on motor vehicle	..	..	..	2	0	0	0	0	0	0
Boat tax	..	..	..	0	0	0	0	0	0	0
Animal tax	..	..	..	0	0	0	0	0	0	0
5220 Non-recurrent taxes	..	..	..	0	0	0	0	7	39	140
Revenue from the sale of emission permits	..	..	..	..	..	..	..	7	39	140
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Other taxes	..	..	..	..	..	..	..	..	..	..
Memorandum item
Customs duties collected on behalf of the EU	..	..	..	..	35	24	29	34	43	52
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	..	..	5	7
Total tax revenue on cash basis	..	..	..	1 907	5 003	4 921	5 964	6 848	8 528	9 195
Total tax revenue on accrual basis	..	..	..	1 919	5 082	4 894	5 988	6 874	8 532	9 298
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	1 919	5 082	4 894	5 988	6 874	8 532	9 298
Imputed social contributions	..	..	..	4	20	30	38	49	66	73
National Accounts: Taxes and all social contributions	..	..	..	1 922	5 102	4 924	6 026	6 923	8 597	9 371

.. Not available

Note: Year ending 31st December. Data on an accrual basis.

Source: Statistics Estonia.

Statlink

Table 5.11. Finland: Details of tax revenue, 1965-2019

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	1 362	11 895	39 052	62 435	77 447	76 315	88 688	92 003	98 958	101 443
Total tax revenue exclusive of taxes collected for the EU	..	..	39 052	62 296	77 247	76 163	88 521	91 760	98 728	101 040
1000 Taxes on income, profits and capital gains	564	4 654	15 323	26 910	30 358	27 104	30 797	32 371	34 505	35 470
1100 Of individuals	453	4 248	13 562	19 118	23 396	22 545	25 998	27 824	28 569	29 401
1110 On income and profits	453	4 234	13 520	19 118	23 396	22 545	25 998	27 824	28 569	29 401
Tax on income	125	1 827	5 917	9 036	9 086	6 465	7 903	9 138	9 734	9 986
The final withdrawal tax on interest income	0	0	0	92	254	205	207	110	44	39
Communal tax	279	2 376	7 603	9 990	14 056	15 875	17 888	18 576	18 791	19 376
Seaman's tax	3	31	0	0	0	0	0	0	0	0
National pension contributions	32	0	0	0	0	0	0	0	0	0
National health insurance contributions	15	0	0	0	0	0	0	0	0	0
1120 On capital gains	0	14	42	0	0	0	0	0	0	0
Tax on lottery prizes	..	14	42	..	..	..	..	..	..	..
1200 Corporate	111	405	1 761	7 792	6 962	4 559	4 799	4 547	5 936	6 069
1210 On profits	111	405	1 761	7 792	6 962	4 559	4 799	4 547	5 936	6 069
Tax on income	72	202	1 001	4 758	5 298	2 972	3 227	2 761	4 077	4 151
Communal tax	36	187	699	2 900	1 541	1 471	1 456	1 668	1 859	1 918
Church tax	3	16	61	134	123	116	116	118	0	0
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	93	2 776	10 012	15 756	21 384	22 648	25 632	26 639	27 647	28 295
2100 Employees	1	394	1 152	2 926	4 050	4 710	5 811	6 364	8 102	8 546
For employment pension schemes	1	10	23	2 120	2 950	3 386	4 235	4 714	5 567	6 078
For unemployment schemes	0	0	0	435	369	267	457	489	1 519	1 379
2110 On a payroll basis	..	10	23	2 565	3 319	3 653	4 692	5 203	7 086	7 457
2120 On an income tax basis	..	384	1 129	361	731	1 057	1 119	1 161	1 016	1 089
National pension contributions	..	251	502	2	0	0	0	0	0	0
National health insurance contributions	..	133	627	359	731	1 057	1 119	1 161	1 016	1 089
2200 Employers	93	2 230	8 127	11 571	15 715	16 041	17 888	18 232	17 631	17 778
For national pension schemes	29	685	1 502	1 566	1 331	0	0	0	0	0
For national health insurance	10	244	792	839	1 142	1 590	1 612	1 662	748	694
For unemployment schemes	3	106	206	1 143	1 346	1 377	1 775	1 676	1 493	1 260
For employment pension schemes	50	1 195	5 627	8 023	11 896	13 074	14 501	14 894	15 390	15 824
For accident and group life insurance premiums	0	0	0	0	0	0	0	0	0	0
2210 On a payroll basis	..	2 230	8 127	11 571	15 715	16 041	17 888	18 232	17 631	17 778
2220 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	0	152	733	1 259	1 619	1 897	1 933	2 043	1 914	1 971
For employment pension schemes	..	84	394	576	817	932	1 187	1 269	1 237	1 245
2310 On a payroll basis	..	84	394	576	817	932	1 187	1 269	1 237	1 245
2320 On an income tax basis	..	68	339	683	802	965	746	774	677	726
National pension contributions	..	43	151	5	0	0	0	0	0	0
National health insurance contributions	..	25	188	678	802	965	746	774	677	726
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	70	22	0	0	0	0	0	0	0	0
Soc. Sec. contr. for children allowance	70	22	..	..	..	..	..	..	..	..
4000 Taxes on property	54	221	956	1 518	2 012	2 087	2 599	3 017	3 349	3 477
4100 Recurrent taxes on immovable property	0	0	76	570	855	1 169	1 363	1 603	1 813	1 871
4110 Households	..	..	46	273	405	576	623	733	834	860
4120 Others	..	..	30	297	450	593	740	870	979	1 011
4200 Recurrent taxes on net wealth	24	24	27	179	0	0	0	0	0	0
4210 Individual	11	23	25	175	..	..	..	..	..	..
4220 Corporate	13	2	2	4	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	3	26	146	368	459	387	646	631	692	749
4310 Estate and inheritance taxes	3	21	121	307	384	324	541	528	579	612
4320 Gift taxes	1	5	25	61	75	63	105	103	113	137
4400 Taxes on financial and capital transactions	27	170	707	401	698	531	590	783	844	857
Stamp duty excluded entertainment	27	170	688	-20	0	0	0	0	0	0
Credit tax	0	0	19	0	0	0	0	0	0	0
Transfer tax	0	0	0	421	698	531	590	783	844	857
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	578	4 202	12 711	18 221	23 624	24 407	29 596	29 895	33 413	34 150
5100 Taxes on production, sale, transfer, etc.	570	4 158	12 555	17 781	22 953	23 642	28 662	28 836	32 040	32 671
5110 General taxes	251	2 062	7 519	10 869	15 207	15 533	18 888	18 974	21 364	21 974
5111 Value added taxes	251	2 062	7 519	10 869	15 207	15 533	18 888	18 974	21 364	21 974
Value added taxes	251	2 062	7 519	9 616	13 657	13 691	16 561	16 680	18 487	18 929
VAT repayments of local government	0	0	0	849	1 550	1 842	2 327	2 294	2 877	3 045
Social Insur. Institutions' part of VAT revenue	0	0	0	404	0	0	0	0	0	0
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
Suppl. sales tax on consumer durables	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	319	2 096	5 036	6 912	7 746	8 109	9 774	9 862	10 676	10 697
5121 Excise duties	183	1 615	3 813	5 613	6 013	6 286	7 511	7 678	8 323	8 118
Excise on tobacco products	52	206	473	561	622	655	852	885	1 048	1 019
Excise on sweetments	6	23	26	0	0	0	0	0	0	0
Excise on medium, strong beer	3	109	419	0	0	0	0	0	0	0
Excise on non-alcoholic beverages	2	17	22	32	35	37	204	250	154	180
Excise on certain foodstuffs	3	218	36	0	0	0	0	0	0	0
Excise on liquid fuels	58	504	986	2 583	2 907	3 167	3 925	4 054	4 395	4 294
Excise on motor cars	28	238	697	1 059	1 217	941	931	882	995	886
Tax on alcoholic beverages	29	353	813	1 239	1 016	1 279	1 355	1 356	1 475	1 483
Levies on pharmacy	2	16	46	85	113	122	153	165	180	188
Levies for price reduction on butter	0	3	0	0	0	0	0	0	0	0
Levies for marketing of milk	0	12	58	0	0	0	0	0	0	0
Excise on margarines	0	18	55	0	0	0	0	0	0	0
Stock-building levies on liquid fuels	0	15	44	46	50	48	45	43	45	43
Excise on sugar products	0	18	34	0	0	0	0	0	0	0
Excise on feeding stuffs	0	0	0	0	0	0	0	0	0	0
Excise on fertilizers	0	21	21	0	0	0	0	0	0	0
Excise on oil-based concentrated feed	0	1	0	0	0	0	0	0	0	0
Excise on protein feed	0	0	0	0	0	0	0	0	0	0
Equalization fee agricultural products	0	8	29	0	0	0	0	0	0	0
Excise on albumen	0	0	30	0	0	0	0	0	0	0
Tax on electricity	0	65	0	0	0	0	0	0	0	0
Oil damage levy	0	0	7	5	8	20	27	24	12	7
Oil waste levy	0	0	4	3	4	4	4	4	4	4
Price difference compensations	0	-231	0	0	0	0	0	0	0	0
The milk quota charge	0	0	6	0	0	0	0	0	0	0
Levies for marketing of special agric. prod.	0	0	0	0	0	0	0	0	0	0
Excise on phosphorous fertilizers	0	0	7	0	0	0	0	0	0	0
Excise on certain beverage packages	0	0	0	0	41	13	15	15	15	14
5122 Profits of fiscal monopolies	38	86	202	0	0	0	0	0	0	0
Excess profits on alcohol	38	86	202	..	..	..	..	..	..	..
5123 Customs and import duties	88	235	423	130	199	151	166	166	174	187
Import duties	62	126	232	0	0	0	0	0	0	0
Import levies on agricultural products	26	6	12	0	0	0	0	0	0	0
Local import duties (Town dues)	1	0	0	0	0	0	0	0	0	0
Import levies price stabilisation fund	0	3	0	0	0	0	0	0	0	0
Agricultural levies	0	0	0	0	0	0	0	0	0	0
Equalization tax	0	100	179	0	0	0	0	0	0	0
Custom duties	..	..	..	130	199	151	166	166	174	187
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
Export duties	..	..	..	..	..	..	..	..	..	..
Levies on export	..	..	..	..	..	..	..	..	..	..
Counter-cyclical tax exports	..	..	..	..	..	..	..	..	..	..
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
Investment tax on buildings	..	..	..	..	..	..	..	..	..	..
5126 Taxes on specific services	9	161	598	1 160	1 533	1 671	2 096	2 017	2 178	2 392
Net revenue of betting	8	94	328	704	807	874	948	967	1 109	1 099
Tax on motion pictures	0	0	0	0	0	0	0	0	0	0
Stamp duties on entertainment	2	5	0	0	0	0	0	0	0	0
Fire protection levy	0	3	7	6	8	9	10	11	11	11
Tax on waste	0	0	0	33	56	42	56	32	7	3
Rail tax	0	0	0	0	18	18	19	6	2	0
Tax on insurance premiums	0	58	263	337	509	584	712	777	772	789
Tax on lottery prizes	0	0	0	80	135	144	217	222	226	221
Tax on telecommunications	0	0	0	0	0	0	0	0	0	0
Bank tax	0	0	0	0	0	0	134	-74	-4	-3
Contributions to the Resolution Fund	..	..	..	..	..	..	..	76	55	216
Contributions to the Deposit Guarantee Fund	..	..	0	0	0	0	0	0	0	56
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
Tax on charter flights	..	..	..	..	..	..	..	..	..	..
5128 Other taxes	0	0	0	9	1	1	1	1	1	0
Sugar levy	..	..	..	9	1	1	1	1	1	..
Steel and coal levy	..	..	..	0	0	0	0	0	0	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	8	44	156	440	671	765	934	1 059	1 373	1 479
5210 Recurrent taxes	8	44	156	423	637	725	897	960	1 233	1 189
5211 Paid by households: motor vehicles	0	2	5	165	486	541	696	748	979	949
5212 Paid by others: motor vehicles	7	32	135	235	126	150	170	182	215	201
5213 Paid in respect of other goods	1	10	16	23	25	34	31	30	39	39
Dog licenses	1	2	4	5	3	2	2	1	0	0
Hunting and fishing licenses	1	7	12	17	17	24	23	22	27	27
Seamens welfare and rescue levy	0	0	0	1	1	1	1	0	0	0
Nuclear energy research levy	0	0	0	0	4	7	5	7	12	12
5220 Non-recurrent taxes	0	0	0	17	34	40	37	99	140	290
Vehicle registration tax	..	..	..	17	34	40	37	36	27	27
Income from auction of emission allowances	..	..	..	0	0	0	0	63	113	263
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	2	21	50	30	69	69	64	81	44	51
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	2	21	50	30	69	69	64	81	44	51
Memorandum items
Customs duties collected on behalf of the EU	..	..	..	130	199	151	166	166	174	187
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	..	76	55	216
Total tax revenue on cash basis	1 362	11 895	39 396	61 638	77 110	76 176	88 425	91 846	98 552	101 219
Total tax revenue on accrual basis	..	..	39 052	62 435	77 447	76 315	88 688	92 003	98 958	101 443
Conciliation with National Accounts
Additional taxes included in National Accounts	..	0	0	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	0	0	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	0	0	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	0	0	0	0	0	0	0	0	0
Voluntary social security contributions	..	262	632	236	228	254	270	303	269	246
Miscellaneous differences	..	0	0	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	12 157	39 684	62 671	77 675	76 569	88 958	92 306	99 227	101 689
Imputed social contributions	..	513	688	30	0	0	0	0	0	..
National Accounts: Taxes and all social contributions	..	12 670	40 372	62 701	77 675	76 569	88 958	92 306	99 227	101 689

.. Not available

Note: Year ending 31st December. From 1988 data are on accrual basis. Finland has an imputation system where the full credit is taken into account in shareholders taxation. According to estimates made by the National Board of Taxation, the credit given to shareholders was 193 millions euros in 1991; the effects on personal income taxation are estimated. Headings 2120 and 2320: The breakdown of contributions paid by employees and self-employed or non-employed is estimated. Heading 4200: All figures in this subheading are estimated. Heading 4400: Stamp duties include payment for some government services where the levy can be regarded as requited (the levy is linked to the cost of providing the service). However they are classified as taxes and recorded under this subheading as taxes on financial and capital transactions because the amounts involved cannot be identified. Heading 5121: The negative item under the title 'Price difference compensations' refers to the subsidies paid out on agricultural products under the price compensation scheme which can be offset against any positive tax liability which arising under the same scheme. From 1983 this item has been offset against revenues from excises on certain foodstuffs, on medium and stronger beer and on non-alcoholic beverages. Heading 5126: Prior to 1979, no figures are available for amounts paid under the Fire protection levy . Heading 5212: Prior to 1990, a part of the tax is paid by 'households'.

Source: Bulletin of Statistics; Central Statistical Office (for Central Government revenues); the Annual report of the National Pension Institute and Official Statistics of Finland Series XXIIA published by the Ministry and Social Affairs (for the Social Security and private pension respectively); supplementary information from unpublished sources.

Statlink

Table 5.12. France: Details of tax revenue, 1965-2019

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	25 776	178 576	433 771	645 528	831 226	846 318	966 817	1 002 131	1 090 876	1 098 902
Total tax revenue exclusive of taxes collected for the EU	..	..	..	643 655	829 411	844 346	964 743	999 064	1 086 297	1 094 291
1000 Taxes on income, profits and capital gains	4 095	30 019	69 649	160 363	197 939	191 085	235 964	234 532	274 103	282 086
1100 Of individuals	2 736	20 734	46 272	115 885	141 405	144 165	179 715	188 357	224 195	227 806
1110 On income and profits	2 723	20 674	46 252	115 884	141 405	144 165	179 715	188 357	224 195	227 806
Tax on individual income	..	18 207	39 237	49 548	48 597	49 575	70 098	72 750	77 572	77 681
Tax on non business profits	..	51	189	293	559	446	598	927	808	979
Tax on financial assets	..	2 333	3 971	0	0	0	0	0	0	0
CSG, CRDS, social security contributions for the benefit of the FSV, FNAL and / or the FS	..	0	0	65 953	92 204	93 972	108 247	113 065	140 372	135 098
Flat-rate tax on precious metals	..	70	58	47	37	52	69	71	78	104
Tax on multiple wages	..	7	20	38	0	0	0	0	0	0
Solidarity levy	..	0	2 207	5	0	82	381	0	2 746	10 537
Others	..	6	571	0	8	38	322	1 544	2 619	3 407
1120 On capital gains	14	59	20	1	0	0	0	0	0	0
On capital gains	..	0	0	0	..	..	..	..	..	..
Levies on construction profits	..	59	20	1	..	..	..	..	..	..
1200 Corporate	1 358	9 158	23 117	44 478	56 534	46 920	56 249	46 175	49 908	54 280
1210 On profits	1 358	9 158	23 117	44 478	56 534	46 920	56 249	46 175	49 908	54 280
Corporations' tax (excluding tax credits to reduce or remove the taxation)	..	8 524	20 804	39 755	51 063	39 095	46 474	39 579	44 835	48 670
3% tax on dividends	..	0	0	0	0	0	1 943	2 165	4	0
Tax on financial assets	..	487	1 333	1 460	3 492	5 952	5 894	3 325	3 814	4 339
Precount on distributed profits (exceptional levy of 25% since 2005)	..	36	247	1 135	88	28	-6	4	0	-131
Exceptional levies on temporary work corporations	..	0	0	0	0	0	0	0	0	0
Social contribution on corporation profits	..	0	0	589	158	842	1 160	971	1 119	1 240
Annual flat-rate tax	..	111	658	1 484	1 656	599	680	4	1	1
Exceptionnal levies on insurances	..	0	61	55	64	94	104	127	135	161
Other	..	0	14	0	13	310	0	0	0	0
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	127	260	0	0	0	0	0	0	0
2000 Social security contributions	8 804	76 235	191 141	231 875	307 663	323 816	356 934	370 375	381 230	363 817
2100 Employees	1 701	19 851	57 347	57 686	76 815	78 268	88 097	93 767	89 240	87 940
Actual cotisations	0	19 851	57 347	57 686	76 815	78 268	88 097	93 767	89 240	87 940
2110 On a payroll basis	0	0	0	57 686	76 815	78 268	88 097	93 767	89 240	87 940
2120 On an income tax basis	0	0	0	0	0	0	0	0	0	0
2200 Employers	6 525	50 742	118 079	159 476	208 688	219 687	240 672	248 173	265 446	247 437
Actual cotisations	0	50 742	118 079	159 476	208 688	219 687	240 672	248 173	265 446	247 437
2210 On a payroll basis	0	0	0	159 476	208 688	219 687	240 672	248 173	265 446	247 437
2220 On an income tax basis	0	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	578	5 642	15 714	14 713	22 160	25 861	28 165	28 435	26 544	28 440
Actual cotisations	..	5 642	15 714	14 713	22 160	25 861	28 165	28 435	26 544	28 440
2310 On a payroll basis	0	0	0	14 713	22 160	25 861	28 165	28 435	26 544	28 440
2320 On an income tax basis	0	0	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	0	0	0	..	..	..	..	..	..	..
2420 On an income tax basis	0	0	0	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	1 189	3 935	8 254	14 916	22 874	26 926	33 595	34 574	35 852	43 522
Tax on wages	0	2 413	5 208	7 583	10 272	11 440	13 127	13 165	13 321	13 533
Corporate social contributions	0	0	0	0	0	657	4 654	5 019	5 715	5 251
Apprenticeship tax	0	172	101	102	964	1 130	1 317	1 436	1 938	3 758
Tax benefitting the wage garantee scheme (AGS): royalties for concessions, patents, licenses, trademarks, processes, rights and similar values	0	263	379	551	736	1 759	1 435	1 479	810	841
Tax on vocational training	0	236	30	97	19	13	17	17	20	5 447
Tax benefitting the FNAL: ACOSS (employer contributions)	0	120	754	1 506	2 412	2 465	3 123	2 929	2 691	2 855
Tax benefitting the transports union	0	731	1 600	3 786	5 738	6 344	7 326	7 842	8 950	9 402
Payment benefitting the UNEDIC	0	0	23	24	0	0	0	0	0	0
Tax on re-employed pensioners income	0	0	0	0	0	0	0	0	0	0
Providence contribution	0	0	0	415	773	1 120	496	415	343	331
Others	0	0	159	851	100	81	49	27	18	26
Taxes benefitting the national solidarity fund for autonomy (CNSA)	0	0	0	0	1 860	1 917	2 051	1 891	2 033	2 049
Employers' contribution to the early retirement of asbestos workers regime (FCAATA)	0	0	0	0	0	0	0	0	0	0
Exceptional levy on high wages	0	0	0	0	0	0	0	354	13	29
4000 Taxes on property	1 105	8 591	27 434	44 070	65 318	70 613	81 343	89 311	94 428	94 802
4100 Recurrent taxes on immovable property	506	5 358	14 808	27 340	39 875	47 589	54 545	57 431	59 597	57 572
4110 Households	198	4 454	11 493	20 186	30 584	36 480	41 818	43 861	44 602	42 235
Council tax	0	2 306	5 100	8 366	12 433	15 254	17 470	18 424	16 892	13 928
Tax on real-estate properties	0	1 034	4 040	8 460	11 983	14 403	16 539	17 557	19 484	19 936
Waste collection tax	0	534	1 219	3 103	5 117	5 699	6 552	6 567	6 942	7 027
Tax on non-developped land	0	506	979	172	851	919	955	980	977	998
Chamber of Agriculture tax	0	0	0	53	59	61	62	61	55	56
Street-cleaning tax	0	0	0	68	74	75	109	109	114	112
Other taxes	0	74	156	-36	67	69	131	163	138	178
4120 Others	308	904	3 315	7 154	9 291	11 109	12 727	13 570	14 995	15 337
Tax on real-estate properties	0	759	3 032	6 256	9 054	10 865	12 477	13 246	14 699	15 039
Tax on non-developped land	0	127	245	688	0	0	0	0	0	0
Chamber of Agriculture tax	0	18	39	210	237	244	250	242	221	222
Other taxes	0	0	0	0	0	0	0	82	75	76
4200 Recurrent taxes on net wealth	0	0	2 615	2 440	4 390	4 461	4 372	5 224	1 847	2 054
4210 Individual	..	..	938	2 440	4 390	4 461	4 372	5 224	1 847	2 054
4220 Corporate	..	..	1 677	0	0	0	0	0	0	0
4300 Estate, inheritance and gift taxes	145	1 010	4 124	6 907	8 910	7 738	10 456	12 317	14 399	15 252
4310 Estate and inheritance taxes	140	875	3 490	5 508	7 853	6 862	9 368	10 690	11 982	12 311
Inheritance taxes	0	861	3 453	5 428	7 794	6 806	8 433	10 540	11 895	12 208
Various receipts and tax fines	0	14	37	80	59	56	935	150	87	103
4320 Gift taxes	5	135	634	1 399	1 057	876	1 088	1 627	2 417	2 941
Donations	0	113	568	1 399	1 057	876	1 088	1 627	2 417	2 941
Various receipts and tax fines	0	0	0	0	0	0	0	0	0	0
Other taxes	0	22	66	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	447	2 224	5 886	7 383	12 143	10 825	11 970	14 339	18 585	19 924
Debts, annuities, officies	0	30	209	279	443	279	359	335	514	428
Business assets	0	253	518	199	268	154	135	132	146	159
Tangible movable assets	0	14	18	0	0	1	0	1	1	0
Properties and real property rights	0	63	4	2	2	3	1	1	0	0
Agreements and civil acts between companies	0	95	218	4	5	8	6	7	1	0
Various receipts and tax fines	0	35	60	367	179	253	4	6	15	15
Judicial and extra-judicial documents	0	6	10	0	0	0	0	0	0	0
Land registration tax	0	781	38	68	130	140	703	770	960	1 034
Various stamps and fees	0	94	242	0	0	0	0	0	0	0
Taxes on stock exchange transactions	0	168	525	407	271	0	0	0	0	0
Tax on financial transactions	0	0	0	0	0	0	697	917	1 047	906
Additional registration taxes	0	679	4 002	5 339	10 396	9 567	9 538	11 618	15 309	16 844
Other taxes and receipts	0	5	44	718	449	420	527	552	592	538
4500 Non-recurrent taxes	8	0	0	0	0	0	0	0	0	0
4510 On net wealth	8	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	0	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	9 902	54 317	123 235	170 220	210 205	224 637	248 337	261 968	293 493	302 425
5100 Taxes on production, sale, transfer, etc.	9 676	52 719	119 201	163 520	202 109	215 844	238 774	251 793	281 777	290 464
5110 General taxes	5 994	37 760	81 341	110 296	142 033	151 565	163 103	169 913	186 619	194 261
5111 Value added taxes	5 173	37 282	79 972	107 511	137 137	136 129	145 264	152 550	168 624	174 894
VAT (general budget)	0	36 895	78 902	103 054	136 927	135 578	144 490	151 680	167 720	173 953
VAT (BAPSA)	0	62	101	4 111	0	0	0	0	0	0
Other VAT	0	325	969	0	0	0	0	0	0	0
Sub-compensations of agricultural VAT	0	0	0	346	138	330	462	381	393	406
Value added taxes on subsidies	0	0	0	0	72	221	312	489	511	535
5112 Sales tax	822	0	0	0	0	0	0	0	0	0
5113 Other	0	477	1 369	2 784	4 896	15 436	17 839	17 363	17 995	19 367
Social solidarity contribution	..	477	1 369	2 784	4 896	5 090	5 671	4 390	3 769	3 899
Contributions on the value added of the corporations	..	..	..	0	0	10 346	12 168	12 973	14 226	15 191
Tax on digital services	..	..	..	0	0	0	0	0	0	277
5120 Taxes on specific goods and services	3 682	14 960	37 860	53 225	60 076	64 279	75 671	81 880	95 158	96 203
5121 Excise duties	2 775	11 013	26 834	39 850	44 013	45 770	52 343	56 660	64 891	64 796
Excise tax on energy products	0	7 136	17 476	23 493	24 318	23 577	23 693	26 238	31 898	31 438
Exceptional levies on oil product corporations	0	0	0	0	0	0	0	0	0	0
Taxes on wines, ciders and meads	0	97	174	0	121	121	486	501	534	572
Taxes on alcohol	0	1 238	1 593	3 025	484	2 482	2 950	2 956	2 945	2 900
Taxes on beer and mineral water	0	58	91	20	409	538	803	931	1 055	1 114
Other taxes and receipts	0	136	38	19	2 169	100	90	110	139	76
Taxes on tobaccos and matches	0	1 188	2 989	7 965	9 659	11 083	12 227	12 318	13 340	13 682
Fines and confiscations	0	2	1	0	0	0	0	0	0	0
Gold and silver warranty	0	6	19	29	2	0	0	0	0	0
ANDA taxes	0	84	147	89	0	0	0	0	0	0
Tax on health protection and the organisation of meat markets	0	0	0	48	46	43	41	43	43	41
Tax on cereals	0	147	275	19	19	24	18	14	8	4
Fees on tobacco stores	0	0	0	0	0	0	0	0	0	0
Fees on potash salt	0	0	0	0	0	0	0	0	0	0
Tax on flour	0	0	0	38	0	0	0	0	0	0
Fees included in fuel price	0	36	32	453	485	495	499	493	555	558
National Book Fund tax	0	7	17	0	0	0	0	0	0	0
Tax on logging products	0	11	0	0	0	0	0	0	0	0
Mining fees	0	16	59	43	23	25	22	16	18	19
Tax on electricity and heating	0	426	1 340	1 061	2 990	3 717	7 253	8 703	9 843	9 955
Surtax on appetizers	0	12	17	0	0	0	0	0	0	0
Pharmaceutical taxes	0	4	559	0	0	0	0	0	0	0
Tax on beet, sugar and alcohol	0	22	400	0	0	0	0	0	0	0
Solidarity tax on oil seeds	0	8	41	0	0	0	0	0	0	0
Tax on food fats	0	32	89	99	0	0	0	0	0	0
National Literature Fund tax	0	23	0	0	0	0	0	0	0	0
Tax on water consumption	0	34	51	74	5	11	1	2	0	0
Tax on meat	0	25	36	0	19	1	1	0	0	0
Tax on pollution, distribution, collection and extraction of water	0	217	609	1 624	1 821	1 763	2 175	2 268	2 340	2 237
Sugar market fund tax	0	0	0	0	0	0	0	0	0	0
Exceptional contribution on pharmacies and laboratories	0	16	0	522	0	0	0	0	0	0
Local tax	0	5	8	241	247	325	127	126	66	64
Contribution of low voltage electric energy suppliers	0	0	0	183	322	324	374	375	377	378
ADEME tax	0	0	0	80	212	489	499	449	0	0
Dock dues	0	0	0	449	544	581	386	422	453	466
General tax on polluting activities	0	0	0	6	16	16	205	117	316	331
Tax on oil products	0	0	0	0	0	0	367	379	386	401
Other taxes	0	30	772	78	102	55	126	199	575	560
Tax benefitting the French petrol institute (IFP)	0	0	0	193	0	0	0	0	0	0
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	471	966	1 669	1 810	2 043	2 180	2 605	2 665	2 858	2 848
Import duties (State)	0	0	0	0	0	0	0	0	0	0
Import duties (UE)	0	873	1 623	0	0	0	0	0	0	0
Dock dues	0	0	0	267	327	361	627	678	741	765
Other taxes	0	94	46	30	59	67	136	55	48	56
5124 Taxes on exports	0	75	15	0	0	0	0	0	0	0
Agricultural levies (State part)	..	0	0	..	..	..	..	..	..	..
Agricultural levies (EU part)	..	75	15	..	..	..	..	..	..	..
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	431	2 690	8 373	11 204	14 007	16 274	20 656	22 501	27 355	28 559
Levies on horse-race bets	0	446	545	502	719	626	434	446	431	421
Levies on gambling casinos	0	0	0	727	1 022	748	708	691	746	803
Levies on the French national lottery	0	200	702	1 305	1 982	1 800	1 941	2 118	2 388	2 593
Exceptionnal levies on banks and lending institutions	0	0	0	0	0	0	0	0	0	0
Tax on insurance policies	0	1 292	4 782	5 097	6 571	7 099	9 973	10 386	11 003	11 407
Tax on leases	0	264	633	573	29	-5	-1	0	0	0
Taxes on funerals	0	11	32	14	11	12	12	12	13	13
Stamp taxes for transportation contracts	0	9	77	10	0	0	0	0	0	0
Tax on expertise and technical checks	0	0	0	0	0	0	0	0	0	0
ANAEM tax	0	0	0	33	58	129	145	146	115	115
Tax on the use of inland waterways	0	0	0	104	157	169	192	183	177	176
Other various taxes	0	98	272	273	449	1 007	547	798	2 484	2 686
Taxes on entertainment	0	75	195	274	372	425	799	785	1 086	1 238
Insurances contributions to the guarantee funds	0	32	135	223	274	323	387	450	757	766
Tax on automobile insurance	0	0	0	55	0	0	0	0	0	0
Additional contribution on insurance contracts to the FNGCA	0	0	0	261	96	101	120	125	60	60
National fund for housing improvement, 5% levy	0	114	258	678	604	604	726	932	977	992
Movie-making corporations contributions to the CNC	0	52	207	397	144	766	735	695	708	741
Agricultural insurances fund tax on food	0	0	0	0	0	0	0	0	0	0
National Sports Fund tax	0	3	0	0	0	0	0	0	0	0
Annuities and pensions upgrading fund tax	0	15	0	0	0	0	0	0	0	0
Annual tax on outstanding loans	0	0	0	0	0	0	0	0	0	0
Tax on advertisement	0	0	26	52	38	156	219	232	248	247
Levies on mortgage recording officers wages	0	67	188	0	0	0	0	0	0	0
Tax on safety and security	0	0	0	220	353	459	521	574	725	773
Tax on systemic risk	0	0	0	0	0	0	899	591	285	29
CMU tax on mutual insurances	0	0	0	247	560	1 637	1 851	1 909	2 305	2 430
Major natural disasters prevention fund (FPRNM) tax	0	0	0	0	0	0	197	205	129	137
SRF Contributions collected for the EU	..	..	..	..	..	..	..	916	2 291	2 419
Other taxes	0	10	320	159	568	218	251	307	427	513
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	5	215	970	360	13	55	67	54	54	0
Co-responsibility tax on milk	0	48	119	0	0	0	0	0	0	..
Co-responsibility tax on cereals	0	0	520	0	0	0	0	0	0	..
European Coal and Steel Community levy	0	14	0	0	0	0	0	0	0	..
Collector of customs	0	9	24	0	0	0	0	0	0	..
Various taxes (local government)	0	0	0	0	0	0	0	0	0	..
Contributions on sugar	0	68	185	270	0	42	54	41	41	..
Sugar market fund tax	0	76	120	76	0	0	0	0	0	..
Other taxes	0	0	2	14	13	13	13	13	13	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	226	1 598	4 034	6 700	8 096	8 793	9 563	10 175	11 716	11 961
5210 Recurrent taxes	178	1 226	3 024	4 909	5 264	5 338	5 715	5 681	6 287	6 177
5211 Paid by households: motor vehicles	27	545	1 236	126	0	0	0	0	0	0
Tax differential (central and local government)	0	545	1 236	126	..	..	..	..	..	..
5212 Paid by others: motor vehicles	79	545	1 086	1 280	1 559	1 269	1 181	1 028	896	917
Tax on corporation vehicles	0	197	345	644	891	992	876	753	751	767
Tax on vehicles (central and local government)	0	348	741	636	668	277	305	275	145	150
5213 Paid in respect of other goods	72	136	702	3 503	3 705	4 069	4 534	4 653	5 391	5 260
Special tax on use of roads	0	0	0	420	526	539	573	574	618	640
Weighing tax	0	17	14	0	0	0	0	0	0	0
Various taxes (local government)	0	7	33	0	0	0	0	0	0	0
Tax on video recorders	0	0	0	0	0	0	0	0	0	0
Fee on nuclear power plants monitoring	0	8	41	0	0	0	0	0	0	0
Tax on use of slaughterhouses	0	19	13	0	0	0	0	0	0	0
Corporation contributions on medicines preparation	0	0	20	238	0	379	213	255	284	252
Tax on electric pylons	0	1	66	128	183	213	244	231	258	272
Beverage licences	0	8	22	23	0	0	0	0	0	0
Gallicisation and navigation annual right (DAFN)	0	0	0	0	0	39	37	37	38	38
Fees on radio frequencies use	0	0	0	191	280	275	262	187	301	270
Contribution to public broadcasting	..	..	..	2 099	2 255	2 472	2 866	3 012	3 215	3 147
Other taxes	0	75	493	404	461	152	339	357	677	641
5220 Non-recurrent taxes	47	372	1 010	1 791	2 832	3 455	3 848	4 494	5 429	5 784
Entry into service receipt	0	75	0	0	0	0	0	0	0	0
Carbon emission allowances	..	..	..	0	0	0	48	215	313	828
Beverage taxes and licences	0	0	0	3	0	0	0	0	0	0
Fee for the right to build	0	79	53	72	0	18	18	0	0	0
Building permit tax	0	146	263	305	848	1 252	1 381	1 839	2 231	2 164
Car registration tax	0	0	0	1 373	1 939	1 917	2 042	2 086	2 326	2 299
Tax on exceeding the density legal ceiling	0	38	270	38	45	82	82	52	0	0
Additional tax on car registration	0	0	0	0	0	186	277	302	559	493
Other taxes	0	35	423	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	681	5 480	14 060	24 084	27 227	9 241	10 644	11 371	11 770	12 250
6100 Paid solely by business	678	5 480	14 060	22 398	27 219	9 235	10 638	11 365	11 764	12 227
National Institute of intellectual property (INPI) tax on services	0	43	67	115	156	165	180	193	225	231
Tax on general charges	0	0	0	0	0	0	0	0	0	0
Tax on the use of fixed assets	0	5 152	13 381	19 641	22 035	0	0	0	0	0
Tax on union benefits (local government)	0	36	197	293	0	0	0	0	0	0
Various taxes (central government)	0	0	0	61	236	255	478	649	722	813
Annual tax on outstanding loans	0	110	0	0	0	0	0	0	0	0
Exceptionnal levies on insurance corporations	0	0	0	0	0	0	0	0	0	0
Fees of the chambers of commerce and industry	0	36	125	155	203	275	233	253	196	200
Payments of industrial enterprises to the benefit of the FNE	0	4	240	204	33	10	3	0	0	0
Other taxes	0	98	50	1 127	3 721	1 078	727	1 269	986	1 046
(ANDA) and (ADAR) tax	0	0	0	32	0	0	0	0	0	0
Property contributions of the corporations	..	..	..	0	0	10 346	12 168	12 973	14 226	15 191
Flat-rate tax on network corporations	0	0	0	0	0	1 223	1 206	1 297	1 346	1 408
Exit tax on insurance	0	0	0	0	0	0	0	0	0	0
Fees of the chambers of commerce and industry	0	0	0	770	835	1 103	1 323	458	720	655
Employers' contribution on stock options	0	0	0	0	0	185	380	490	287	567
Tax on railway companies profit	0	0	0	0	0	0	200	400	453	226
6200 Other	3	0	0	1 686	8	6	6	6	6	23
Other taxes	0	..	..	1 686	8	6	6	6	6	23
Sectors accounts differential	0	..	..	0	0	0	0	0	0	0
Memorandum items
Customs duties collected on behalf of the EU	..	..	..	1 513	1 657	1 752	1 842	1 932	2 069	2 027
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	..	916	2 291	2 419
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	0	7 663	10 761	8 214	8 041	9 236	8 473
Tax component	..	..	..	..	..	8 234	6 755	5 669	5 448	6 245
Transfer component	..	..	..	..	..	2 527	1 459	2 372	3 788	2 228
Non-wastable tax credits against 1210	..	..	..	457	1 860	6 655	5 466	18 618	26 683	26 885
Tax component	..	..	..	..	..	1 277	3 572	10 560	10 773	10 661
Transfer component	..	..	..	..	..	5 378	1 894	8 058	15 910	16 224
Non-wastable tax credits against 3000	..	..	..	0	0	0	0	0	574	578
Tax expenditure component	..	..	..	0	0	0	0	0	574	578
Transfer component	..	..	..	0	0	0	0	0	0	0
Total tax revenue on cash basis	25 776	178 576	433 771	642 156	825 954	840 905	960 513	995 462	1 084 237	1 100 141
Total tax revenue on accrual basis	..	..	..	645 528	831 226	846 318	966 817	1 002 131	1 090 876	1 098 902
Conciliation with National Accounts
Additional taxes included in national accounts	..	..	..	0	0	0	0	0	0	0
Tax excluded from national accounts	..	..	..	-3 171	-5 191	-5 774	-6 661	-6 676	-7 056	-7 139
Waste collection tax	..	..	..	-3 103	-5 117	-5 699	-6 552	-6 567	-6 942	-7 027
Tax on electric pylons	..	..	..	0	0	0	0	0	0	0
Street-cleaning tax	..	..	..	-68	-74	-75	-109	-109	-114	-112
Difference in treatment of tax credits	..	..	..	0	0	9 511	10 327	16 229	16 795	17 484
Capital transfer for uncollected revenue	..	..	..	-3 372	-5 272	-5 413	-6 304	-6 669	-6 639	-4 761
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: taxes and actual social contributions	..	..	..	638 985	820 763	844 642	964 179	1 005 015	1 093 976	1 104 486
Imputed social contributions	..	..	..	25 875	33 510	38 028	41 947	42 655	43 659	43 965
National Accounts: taxes and all social contributions	..	..	..	664 860	854 273	882 670	1 006 126	1 047 670	1 137 635	1 148 451

.. Not available

Note: Calendar year ending on December 31st. From 1992, the data are on an accrual basis. From 1970, figures were calculated according to the new System of National Accounts and are not, therefore, comparable to those of the previous years. The section 2000 includes certain voluntary contributions. The section 4220 corresponds to the remuneration for the guarantee of the State given to savings banks.

Source: General Account of the Administration of finances for the figures of fiscal receipts. OSCE for the figures of Social Security from 1965 to 1969, and ESA for the following years.

Statlink

Table 5.13. Germany: Details of tax revenue, 1965-2019

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	74 359	287 373	454 764	767 046	884 216	911 161	1 038 902	1 127 631	1 294 272	1 341 294
Total tax revenue exclusive of taxes collected for the EU	..	..	450 620	763 301	880 273	906 897	1 034 587	1 120 820	1 287 304	1 334 205
1000 Taxes on income, profits and capital gains	25 059	100 821	147 257	231 249	273 596	257 817	319 926	351 473	423 858	436 762
1100 Of individuals	19 254	85 134	125 296	194 173	218 848	219 387	270 179	299 379	351 970	367 322
1110 On income and profits	19 254	85 134	125 296	194 173	218 848	219 387	270 179	299 379	351 970	367 322
Taxes on wages and salaries	8 558	57 039	90 801	135 733	146 365	145 202	174 512	194 116	224 270	236 355
Assessed income tax	7 567	18 813	18 672	12 225	25 341	31 346	42 586	48 902	60 927	63 781
Withholding tax on dividends	691	2 135	5 538	13 515	13 572	12 982	17 258	17 944	23 196	23 486
Supplementary tax	0	0	0	10 347	10 907	10 706	13 085	14 555	17 041	17 829
Enterprise tax	2 438	7 147	10 285	16 486	14 630	13 709	17 305	18 570	22 430	22 297
Stabilisation tax	0	0	0	0	0	0	0	0	0	0
Withholding tax on interest	0	0	0	5 867	8 033	5 442	5 433	5 292	4 106	3 574
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	5 806	15 686	21 961	37 076	54 748	38 430	49 747	52 094	71 888	69 440
1210 On profits	5 806	15 686	21 961	37 076	54 748	38 430	49 747	52 094	71 888	69 440
Corporation tax	4 177	10 902	15 385	23 575	23 386	12 516	19 762	20 224	34 170	32 284
Supplementary tax	0	20	1	1 494	1 550	982	1 337	1 409	1 975	1 896
Sacrifice for Berlin	3	0	0	0	0	0	0	0	0	0
Enterprise tax	1 625	4 765	6 576	10 540	25 486	22 002	25 722	27 613	33 533	33 336
Stabilisation tax	0	0	0	0	0	0	0	0	0	0
Withholding tax on interest	0	0	0	1 467	4 326	2 930	2 926	2 848	2 210	1 924
1220 On capital gains	0	0	0	0	0	0	0	0	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	..
2000 Social security contributions	19 876	98 659	170 449	299 440	320 750	354 320	392 378	424 841	487 654	508 124
2100 Employees	8 723	43 833	73 580	131 610	139 927	152 843	171 657	186 305	216 757	220 204
Payments by employees total	8 723	43 833	73 580	131 610	139 927	152 843	171 657	186 305	216 757	220 204
2110 On a payroll basis	..	..	..	131 610	139 927	152 843	171 657	186 305	216 757	220 204
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	10 693	52 985	86 659	147 410	151 094	165 476	181 782	196 679	223 539	238 358
Payments by employers total	10 693	52 985	86 659	147 410	151 094	165 476	181 782	196 679	223 539	238 358
2210 On a payroll basis	..	..	..	147 410	151 094	165 476	181 782	196 679	223 539	238 358
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	460	1 841	10 210	20 420	29 729	36 001	38 939	41 857	47 358	49 562
Payments total	460	1 841	10 210	20 420	29 729	36 001	38 939	41 857	47 358	49 562
2310 On a payroll basis	..	..	..	20 420	29 729	36 001	38 939	41 857	47 358	49 562
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	477	445	0	0	0	0	0	0	0	0
Payroll tax	477	445	..	..	..	..	..	..	..	..
4000 Taxes on property	4 313	9 414	15 321	17 505	21 873	21 012	26 104	31 076	36 307	38 680
4100 Recurrent taxes on immovable property	1 079	2 968	4 461	8 849	10 713	11 315	12 377	13 215	14 203	14 439
4110 Households	644	1 187	1 784	3 540	4 285	4 526	4 951	5 286	5 681	5 776
4120 Others	435	1 780	2 676	5 309	6 428	6 789	7 426	7 929	8 522	8 663
4200 Recurrent taxes on net wealth	2 530	4 362	6 213	433	5	2	700	322	1 207	1 466
4210 Individual	973	977	1 425	191	2	1	0	-1	0	0
General wealth tax	471	954	1 425	191	2	1	0	-1	0	0
Equalization of war burden	502	23	0	0	0	0	..	0	..	..
4220 Corporate	1 557	3 385	4 788	242	3	1	700	323	1 207	1 466
General wealth tax	490	1 431	1 813	242	3	1	0	-1	0	0
Equalization of war burden	350	15	0	0	0	0	0	0	..	..
Enterprise tax	717	1 939	2 975	0	0	0	0	0	..	..
Bank levy	0	0	0	0	0	0	520	0	11	14
Contribution to Deposit Protection Fund	0	0	0	0	0	0	180	324	1 196	1 452
4300 Estate, inheritance and gift taxes	162	520	1 545	2 982	4 203	4 405	4 633	6 290	6 814	6 986
4310 Estate and inheritance taxes	134	416	1 359	2 624	3 699	3 876	4 077	5 535	5 996	6 148
4320 Gift taxes	28	104	186	358	504	529	556	755	818	838
4400 Taxes on financial and capital transactions	542	1 564	3 103	5 241	6 952	5 290	8 394	11 249	14 083	15 789
Real property transfer tax	150	521	1 999	5 081	6 952	5 290	8 394	11 249	14 083	15 789
Additional real property transfer	198	680	148	160	0	0	0	0	0	0
Capital transfer tax	111	200	807	0	0	0	0	0	..	..
Bill of exchange tax	83	163	149	0	0	0	0	0	..	..
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	..
5000 Taxes on goods and services	24 462	77 863	121 577	218 687	267 901	277 912	300 366	320 025	346 183	357 409
5100 Taxes on production, sale, transfer, etc.	23 079	74 406	117 209	211 445	251 558	261 160	281 995	301 099	327 461	337 061
5110 General taxes	12 235	47 779	75 459	140 872	170 387	180 533	197 326	211 936	235 449	244 433
5111 Value added taxes	0	47 779	75 459	140 872	170 387	180 533	197 326	211 936	235 449	244 433
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	12 235	0	0	0	0	0	0	0	0	0
Turnover tax old	11 028	..	..	..	..	..	..	..	..	..
Old turnover tax on import	1 208	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	10 844	26 627	41 750	70 573	80 819	80 287	84 381	88 871	91 724	92 340
5121 Excise duties	8 213	20 566	31 158	57 224	63 780	63 438	64 621	65 330	66 140	66 187
Duty on mineral oils	3 798	10 917	17 701	37 826	38 877	39 601	39 260	39 605	40 834	40 837
Duty on power	0	0	0	3 356	6 439	6 167	6 987	6 560	6 848	6 696
Duty on tobacco	2 402	5 771	8 898	11 443	14 108	13 453	14 131	14 963	14 254	14 469
Duty on alcohol	771	1 986	2 162	2 151	2 169	2 049	2 098	2 073	2 119	2 116
Duty on beer	501	645	693	843	750	708	675	679	663	604
Duty on coffee	488	756	986	1 087	985	998	1 030	1 034	1 030	1 069
Duty on sugar	59	72	79	0	0	0	0	0	0	0
Duty on tea	16	32	31	0	0	0	0	0	0	0
Duty on salt	20	20	23	0	0	0	0	0	0	0
Duty on electric lamps	34	63	83	0	0	0	0	0	0	0
Duty on playing cards	2	4	0	0	0	0	0	0	0	0
Duty on beverages	46	22	8	6	1	0	0	0	0	0
Duty on acetic acid	3	2	0	0	0	0	0	0	0	0
Duty on champagne	69	274	494	512	451	462	440	416	392	396
Duty on matches	5	2	0	0	0	0	0	0	0	0
Duty on ice cream	1	0	0	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies	8	2	0	0	0	0	0	0	0	0
5123 Customs and import duties	1 658	3 125	3 847	3 394	3 972	4 234	4 251	5 195	5 018	5 092
Monetary compensation accounts	0	368	1	..	..	..	..	..	..	..
Customs (mainly EU)	1 294	2 353	3 662	3 394	3 972	4 234	4 251	5 195	5 018	5 092
Agricultural levies EU	364	404	184	..	..	..	..	..	..	..
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	..
5126 Taxes on specific services	942	2 689	6 443	9 599	13 095	12 583	15 443	18 306	20 600	21 059
Duty transport goods on residents	0	0	0	0	0	0	0	0	0	0
Transport tax	452	0	0	0	0	0	0	0	0	0
Insurance tax	198	910	2 266	7 243	10 410	10 261	11 588	12 445	13 747	14 179
Fire insurance tax	33	124	200	288	319	326	392	413	467	482
Entertainment tax	55	44	140	267	210	376	708	881	1 072	997
Taxes on betting and gambling	204	655	1 046	1 801	1 702	1 412	1 635	1 711	1 893	1 974
Tax on electricity bills	0	956	2 792	0	0	0	0	0	..	..
Aviation tax	0	0	0	0	0	0	955	1 027	1 203	1 168
Gaming casinos levy	0	0	0	0	454	208	165	251	232	262
SRF Contributions	..	..	..	..	..	..	..	1 578	1 986	1 997
5127 Other taxes on internat. trade and transactions	0	0	4	5	1	2	2	2	2	2
5128 Other taxes	24	244	298	351	-29	30	64	38	-36	0
Levies CECA	24	56	36	0	0	0	0	0	0	0
Cotisation sugar EU	0	112	224	351	-29	30	64	38	-36	0
Levy on milk	0	75	38	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	352	340	288	292	288	288
Contributions to the German National Petroleum Stockpiling Agency	..	..	..	..	352	340	288	292	288	288
5200 Taxes on use of goods and perform activities	1 383	3 457	4 368	7 242	16 343	16 752	18 371	18 926	18 722	20 348
5210 Recurrent taxes	1 369	3 454	4 368	7 239	16 343	16 189	17 699	18 171	17 218	17 597
5211 Paid by households: motor vehicles	614	1 892	2 950	5 177	6 823	6 447	6 393	6 992	7 102	7 338
5212 Paid by others: motor vehicles	728	1 475	1 300	1 838	2 075	2 041	2 097	1 812	1 945	2 034
5213 Paid in respect of other goods	27	87	118	224	7 445	7 701	9 209	9 367	8 171	8 225
Dog taxes	24	75	101	198	240	258	299	322	359	370
Hunting and fishing taxes	4	13	17	26	23	19	10	10	9	8
Nuclear fuel tax	0	0	0	0	0	0	1 285	1 018	0	0
Licence fee (private households)	0	0	0	0	6 464	6 681	6 914	7 280	7 085	7 125
Licence fee (companies)	0	0	0	0	718	743	701	737	718	722
5220 Non-recurrent taxes	14	3	1	3	0	563	672	755	1 504	2 751
Non-recurrent taxes	..	..	..	..	0	0	0	0	0	0
CO2 emission certificates	..	..	..	..	0	563	672	755	1 504	2 751
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	172	172	160	165	96	100	128	216	270	319
6100 Paid solely by business	0	0	0	0	0	0	0	0	..	..
6200 Other	172	172	160	165	96	100	128	216	270	319
Memorandum items
Customs duties collected on behalf of the EU	..	..	3 662	3 394	3 972	4 234	4 251	5 195	5 018	5 092
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	..	1 578	1 986	1 997
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	38 355	43 602	45 475	41 890	41 951	43 913	45 148
Tax expenditure component	..	..	..	..	29 499	28 268	26 275	26 817	29 026	29 271
Transfer component	..	..	..	..	14 104	17 207	15 616	15 134	14 887	15 878
Non-wastable tax credits against 1210	..	..	..	962	804	802	426	200	12	44
Tax expenditure component	..	..	..	..	348	326	172	120	12	40
Transfer component	..	..	..	..	456	474	254	80	0	6
Total tax revenue on cash basis	74 359	287 373	454 764	767 046	881 517	911 154	1 037 605	1 125 844	1 293 189	1 338 426
Total tax revenue on accrual basis	..	..	..	..	884 216	911 161	1 038 902	1 127 631	1 294 272	1 341 294
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	2 406	2 067	2 411	2 856	2 361	2 450
Several duties, administrative fees and other revenues	..	..	..	..	2 406	2 067	2 411	2 856	2 361	2 450
Taxes excluded from National Accounts	..	..	..	..	0	0	0	0	..	..
Difference in treatment of tax credits	..	..	..	..	12 623	9 230	6 358	5 619	6 355	5 720
Capital transfer for uncollected revenue	..	..	..	..	0	0	0	0	..	..
Voluntary social security contributions	..	..	..	..	21 409	5 102	5 352	6 068	7 490	7 262
Miscellaneous differences	..	..	..	..	33 134	34 234	34 083	35 690	39 161	42 948
National Accounts: Taxes and actual social contributions	..	..	..	..	953 788	961 794	1 087 106	1 177 864	1 349 639	1 399 674
Imputed social contributions	..	..	..	..	29 509	32 687	33 506	34 543	38 181	40 053
National Accounts: Taxes and all social contributions	..	..	..	..	983 297	994 481	1 120 612	1 212 407	1 387 820	1 439 727

.. Not available

Note: Year ending 31st December. From 2002 data are on accrual basis. The tax revenues for Germany refer to the old Länder until 1990 and to all Germany beginning in 1991. Heading 1000: In the years up to 2000, the revenues shown take into account the whole amount of non-wastable tax credits including that part paid out by the tax authorities which should, under the OECD criteria, be treated as expenditure. From 2001, the data necessary to make the adjustment have become available and the revenue figures comply with the OECD criteria from that year. The impact of this change is shown in Table D in Part I of this Report. Heading for non-wastable tax credits against 1110 comprise child tax credits (paid out of wage tax revenue), tax credits for owner occupied housing (paid out of assessed income tax revenue) and investment tax credits for unincorporated businesses (for investment in former East Germany; paid out of assessed income tax revenue). Heading for non-wastable tax credits against 1210 are investment tax credits for incorporated businesses (for investment in former East Germany; paid out of corporate income tax revenue).

Source: Finanzbericht, Bonn; Tax Statistics. Unpublished estimates by the Ministry of Finance.

Statlink

Table 5.14. Greece: Details of tax revenue, 1965-2019

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	116	1 475	11 472	47 211	73 990	72 414	64 560	64 510	71 891	72 419
Total tax revenue exclusive of taxes collected for the EU	..	..	11 361	46 990	73 683	72 134	64 410	64 235	71 564	72 036
1000 Taxes on income, profits and capital gains	11	286	2 283	12 662	17 176	15 953	14 015	14 586	16 468	15 642
1100 Of individuals	8	220	1 619	6 127	10 554	9 015	10 780	10 155	11 550	11 001
1110 On income and profits	8	220	1 619	6 102	10 500	8 948	10 698	10 047	11 427	10 855
Personal income tax	..	..	1 414	..	..	..	..	..	..	..
Receipts from previous years	..	..	62	..	..	..	..	..	..	..
Agricultural social security fund	..	..	143	..	..	..	..	..	..	..
1120 On capital gains	0	0	0	25	54	67	82	108	123	146
1200 Corporate	2	56	631	5 625	5 304	5 717	2 071	3 800	3 998	4 071
1210 On profits	2	56	631	5 625	5 304	5 717	2 071	3 800	3 998	4 071
Corporation income tax	2	39	553	..	..	..	..	..	..	..
Receipts from previous years	0	8	33	..	..	..	..	..	..	..
Agricultural social security fund	0	9	46	..	..	..	..	..	..	..
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	1	10	32	910	1 318	1 221	1 164	631	920	570
Extraordinary taxes	0	10	32	..	..	..	..	..	..	..
Other taxes on income and profits	1	0	0	..	..	..	..	..	..	..
2000 Social security contributions	37	485	3 466	14 284	24 940	24 748	19 354	18 807	21 473	22 293
2100 Employees	15	214	1 735	7 629	13 417	13 292	10 881	11 095	11 887	12 080
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	14	213	1 728	6 655	11 523	11 456	8 473	7 712	9 586	10 213
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	3	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	7	58	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	1	27	79	0	0	0	0	0	0	0
4000 Taxes on property	11	68	532	3 631	4 908	3 741	5 698	5 418	5 556	5 602
4100 Recurrent taxes on immovable property	0	4	22	372	709	553	2 619	3 592	3 595	3 268
4110 Households	0	3	22	..	..	..	..	..	..	..
4120 Others	0	1	0	..	..	..	..	..	..	..
Taxes on immovable property	0	0	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	714	1 208	1 272	1 084	1 083	1 176	1 193
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	1	18	141	372	208	165	99	134	135	244
4310 Estate and inheritance taxes	1	13	85	..	..	..	..	..	..	..
4320 Gift taxes	0	4	55	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	10	44	368	2 035	2 556	1 146	615	547	640	869
Stamp and transaction taxes	10	41	368	2 035	2 556	1 146	615	547	640	869
Receipts from previous years	0	3	0	0	0	0	0	0	0	0
4500 Non-recurrent taxes	0	2	1	27	0	1	0	0	0	0
4510 On net wealth	0	0	0	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	0	2	1	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	111	227	604	1 281	62	10	28
5000 Taxes on goods and services	57	608	5 109	16 634	26 966	27 972	25 493	25 699	28 394	28 882
5100 Taxes on production, sale, transfer, etc.	51	564	4 881	14 797	24 541	25 505	21 536	21 480	24 670	24 892
5110 General taxes	12	194	3 040	9 234	17 020	16 504	13 100	13 077	15 385	15 474
5111 Value added taxes	0	0	2 821	8 927	16 511	15 958	12 593	12 885	15 288	15 390
5112 Sales tax	9	185	123	0	0	0	0	0	0	0
5113 Other	2	9	96	307	509	546	507	192	97	84
Other taxes on goods and services	1	9	34	307	509	546	507	192	97	84
Receipts from previous years	1	0	62	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	39	370	1 789	5 526	7 407	8 922	8 327	8 302	9 143	9 373
5121 Excise duties	20	165	1 372	4 069	5 876	7 567	6 997	6 929	7 134	7 215
Duty on tobacco products	8	45	357	1 769	2 657	2 712	2 506	2 365	2 244	2 207
Duty on alcohol and spirits	1	7	50	262	334	501	417	393	530	504
Duty on mineral oil	7	75	637	2 016	2 878	4 242	3 894	3 971	4 052	4 182
Duty on sugar	3	6	0	0	0	0	0	0	0	0
Duty on coton and other products	0	30	328	22	7	112	180	200	308	322
5122 Profits of fiscal monopolies	2	6	0	0	0	0	0	0	0	0
5123 Customs and import duties	12	94	112	220	314	279	153	181	232	299
Import duties	11	90	111	220	314	279	153	181	232	299
Agricultural social security fund	1	5	1	0	0	0	0	0	0	0
5124 Taxes on exports	0	1	1	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	2	47	293	1 237	1 217	1 076	1 177	1 192	1 777	1 859
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	4	58	10	0	0	0	0	0	0	0
Agricultural social security fund	2	..	0	..	..	..	..	..	..	..
Other taxes	2	..	0	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	52	37	114	79	109	101	142	45
5200 Taxes on use of goods and perform activities	6	44	228	1 320	2 169	1 682	2 954	3 217	3 091	3 257
5210 Recurrent taxes	5	24	219	1 320	2 169	1 682	2 954	3 217	3 091	3 257
Motor vehicle tax	5	0	0	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles	..	23	210	281	598	825	781	780	804	819
5212 Paid by others: motor vehicles	..	0	8	735	1 182	272	120	207	272	301
5213 Paid in respect of other goods	0	1	1	304	389	585	2 053	2 230	2 015	2 137
Taxes on boats/ships	0	0	1	..	..	..	..	..	..	..
5220 Non-recurrent taxes	1	20	9	0	0	0	0	0	0	0
Exceptional tax on construction of buildings	0	..	9	..	..	..	..	..	..	..
Building permits	0	..	0	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	517	256	785	1 003	1 002	633	733
6000 Other taxes	0	1	3	0	0	0	0	0	0	0
6100 Paid solely by business	..	0	0	..	..	..	..	..	..	..
6200 Other	..	1	3	..	..	..	..	..	..	..
Memorandum items
Customs duties collected on behalf of the EU	..	..	100	210	307	278	148	181	225	299
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	..	92	102	84
Total tax revenue on cash basis	116	1 475	11 472	45 979	72 429	73 083	62 632	63 210	70 110	71 559
Total tax revenue on accrual basis	..	..	..	47 211	73 990	72 414	64 560	64 510	71 891	72 419
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Tax (Employer's actual social contributions)	..	..	..	..	..	..	..	..	..	..
Tax (Employee's actual social contributions)	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	47 211	73 990	72 414	64 560	64 510	71 891	72 419
Imputed social contributions	..	..	..	2 055	3 952	4 952	5 101	5 615	4 826	4 394
National Accounts: Taxes and all social contributions	..	..	..	49 266	77 942	77 366	69 661	70 125	76 717	76 813

.. Not available

Note: Year ending 31st December. From 1998 data are on accrual basis.

Source: Ministry of Finance, General accounting Office, 20th Directorate of Budget except the heading 2000 provided by the National Statistics Bureau.

Statlink

Table 5.15. Hungary: Details of tax revenue, 1965-2019

Million HUF

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	..	..	..	5 132 570	10 098 955	10 121 687	11 668 441	13 519 622	15 961 757	17 329 497
Total tax revenue exclusive of taxes collected for the EU	..	..	..	5 132 570	10 055 315	10 096 033	11 641 223	13 479 897	15 898 326	17 265 217
1000 Taxes on income, profits and capital gains	..	..	..	1 247 420	2 539 389	2 093 830	2 009 010	2 425 958	2 912 179	3 071 393
1100 Of individuals	..	..	..	954 698	1 838 563	1 764 082	1 604 686	1 824 671	2 340 282	2 457 567
1110 On income and profits	..	..	..	954 698	1 838 563	1 764 082	1 604 686	1 824 671	2 340 282	2 457 567
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	292 722	700 826	329 748	404 324	601 287	571 897	613 826
Corporate income tax	..	..	..	292 722	510 781	323 370	322 467	539 777	506 674	554 018
Research and development fund levy	..	..	..	0	0	0	0	0	0	0
Financial institutions' special tax	..	..	..	0	10 890	21 618	27 686	19 902	5 566	8 253
Separate tax for companies	..	..	..	0	178 598	-32 390	0	0	0	0
Medicine tax	..	..	..	0	558	163	111	0	0	0
Energy corporations' special tax	..	..	..	0	0	16 987	54 060	41 608	59 657	51 555
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
Interest withholding	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	1 506 755	3 402 194	3 179 509	3 899 154	4 433 464	5 049 751	5 544 824
2100 Employees	..	..	..	275 323	941 682	1 112 583	1 592 995	1 770 923	2 432 664	2 771 032
Pensions	..	..	..	150 585	336 855	537 556	875 371	969 908	1 335 868	1 481 874
Health	..	..	..	81 874	513 633	467 208	591 224	656 147	898 485	1 003 683
Unemployment	..	..	..	42 864	91 194	107 819	126 400	144 868	198 311	285 475
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	1 213 190	2 402 941	2 043 771	2 280 505	2 637 330	2 590 306	2 745 827
Pensions	..	..	..	734 456	1 508 490	1 800 864	2 254 959	2 235 536	2 037 548	1 961 323
Health	..	..	..	385 019	693 705	169 202	25 546	398 618	551 406	783 069
Unemployment	..	..	..	93 715	200 746	73 705	0	3 176	1 352	1 435
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	873	2 534	0	0	0	0	0
Pensions: of which	..	..	..	0	0	..	..	..	..	..
Self-employed	..	..	..	0	0	..	..	..	..	..
Unemployed	..	..	..	0	0	..	..	..	..	..
Retired	..	..	..	0	0	..	..	..	..	..
Other	..	..	..	0	0	..	..	..	..	..
Health: of which	..	..	..	873	2 534	..	..	..	..	..
Self-employed	..	..	..	873	2 534	..	..	..	..	..
Unemployed	..	..	..	0	0	..	..	..	..	..
Retired	..	..	..	0	0	..	..	..	..	..
Other	..	..	..	0	0	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	17 368	55 037	23 155	25 654	25 211	26 781	27 965
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	183 430	82 068	113 689	206 426	241 750	410 207	495 006
Rehabilitation contribution	..	..	..	2 184	13 559	56 004	64 400	67 460	92 654	102 990
Training levy	..	..	..	13 186	36 612	47 083	89 348	96 427	133 618	145 380
Wage guarantee contribution	..	..	..	0	0	0	0	0	0	0
Communal tax on enterprises	..	..	..	1 192	1 261	1 170	2	0	0	0
Health contribution	..	..	..	166 869	20 427	0	0	0	0	0
Medicine tax	..	..	..	0	10 209	9 431	9 547	10 283	11 113	10 179
Tax on home-workers	..	..	..	0	0	1	23	29	24	24
Lump sum tax for small taxpayers	..	..	..	0	0	0	31 241	55 409	127 779	161 207
Small business tax	..	..	..	0	0	0	11 865	12 142	45 019	75 226
4000 Taxes on property	..	..	..	89 024	202 711	312 059	388 824	437 329	417 804	446 471
4100 Recurrent taxes on immovable property	..	..	..	30 810	72 071	92 525	190 249	200 906	219 132	221 441
Land tax	..	..	..	0	0	0	0	0	0	0
Building tax	..	..	..	22 262	54 556	71 025	102 719	111 963	126 277	127 594
Development land tax	..	..	..	3 099	6 900	9 861	19 395	19 102	23 165	24 095
Communal tax on recreational howes	..	..	..	893	1 412	1 515	21	26	0	0
Communal tax on households	..	..	..	4 557	9 069	10 124	13 175	13 451	14 621	14 566
Luxury tax	..	..	..	0	134	0	0	0	0	0
Public utility tax	..	..	..	0	0	0	54 939	55 906	54 254	54 509
Community tax	..	..	..	0	0	0	0	458	815	677
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	0	0	135 652	128 560	135 661	42 591	44 894
Surtax payable by financial institutions	..	..	..	..	..	135 652	128 560	135 661	42 591	44 894
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	5 460	13 175	6 264	5 307	7 373	8 519	11 428
4310 Estate and inheritance taxes	..	..	..	4 020	10 775	4 243	4 097	6 230	7 313	9 758
Inheritance tax-local	..	..	..	2 010	4 658	1 858	0	0	0	0
Inheritance tax-central	..	..	..	2 010	6 117	2 385	4 097	6 230	7 313	9 758
4320 Gift taxes	..	..	..	1 440	2 400	2 021	1 210	1 143	1 206	1 670
Gift tax-local	..	..	..	720	1 038	885	0	0	0	0
Gift tax-central	..	..	..	720	1 363	1 136	1 210	1 143	1 206	1 670
4400 Taxes on financial and capital transactions	..	..	..	52 754	117 465	77 618	64 708	93 389	147 562	168 708
Property transfer tax-local	..	..	..	26 349	50 783	33 990	0	0	0	0
Property transfer tax-central	..	..	..	26 405	66 682	43 628	64 708	93 389	147 562	168 708
4500 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	2 081 439	3 832 361	4 383 865	5 127 520	5 936 435	7 148 810	7 737 909
5100 Taxes on production, sale, transfer, etc.	..	..	..	2 052 712	3 751 218	4 272 312	5 002 824	5 798 298	6 986 981	7 523 531
5110 General taxes	..	..	..	1 340 572	2 622 027	3 010 781	3 414 342	4 099 741	5 042 361	5 526 275
5111 Value added taxes	..	..	..	1 153 750	2 013 271	2 325 608	2 693 555	3 309 540	4 129 537	4 526 757
5112 Sales tax	..	..	..	0	0	37 795	47 927	50 635	73 573	90 743
Public health product tax	..	..	..	..	..	0	19 090	29 882	40 727	54 912
Hydrocarbons stockholding fee	..	..	..	..	..	37 795	28 837	20 753	32 846	35 831
5113 Other	..	..	..	186 823	608 756	647 378	672 860	739 566	839 251	908 775
Local tax on company sales	..	..	..	186 823	427 134	443 093	500 868	584 380	711 276	788 308
Simplified business tax	..	..	..	0	152 812	181 880	110 021	89 406	54 117	43 364
Research and development contribution	..	..	..	0	28 810	22 405	61 971	65 780	73 858	77 103
5120 Taxes on specific goods and services	..	..	..	712 140	1 129 192	1 261 531	1 588 482	1 698 557	1 944 620	1 997 256
5121 Excise duties	..	..	..	533 502	969 730	929 881	992 269	1 119 189	1 270 129	1 303 858
Road fund petrol tax	..	..	..	0	0	0	0	0	0	0
Alcohol production duty	..	..	..	3 848	5 621	3 021	196	8 007	8 078	7 640
Water fund tax	..	..	..	6 017	13 171	14 444	13 164	12 305	12 701	12 513
Forestry fund tax	..	..	..	2 858	3 353	284	0	0	0	0
Environment petrol tax	..	..	..	14 837	19 447	17 274	46 711	65 534	77 023	80 511
Budget excises (central budget)	..	..	..	505 942	916 869	877 778	915 546	1 015 555	1 153 070	1 184 136
Coffee	..	..	..	3 200	0	0	0	0	0	0
Alcohol	..	..	..	53 500	88 600	83 078	85 487	87 369	104 113	90 126
Tobacco	..	..	..	107 000	252 400	251 778	312 509	321 922	349 483	369 155
Petrol	..	..	..	156 000	218 200	216 728	189 755	206 220	230 138	238 390
Diesel	..	..	..	157 000	256 600	293 588	308 736	375 026	441 366	459 013
Other oil	..	..	..	6 000	2 200	2 567	3 451	3 608	2 617	2 364
Other budget excises	..	..	..	30 343	93 442	30 039	15 608	21 410	25 353	25 088
Energy tax	..	..	..	0	11 269	17 080	16 652	17 788	19 257	19 058
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	137 730	37 174	33 446	35 307	52 395	79 130	80 315
Customs duties	..	..	..	137 730	37 174	33 446	35 307	52 395	79 130	80 315
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	40 908	106 629	297 554	507 201	465 479	567 329	587 967
Gambling tax	..	..	..	27 935	71 804	62 718	41 316	44 972	39 265	39 656
Tourism tax	..	..	..	4 379	0	0	0	0	0	0
Communal tourism tax	..	..	..	2 943	4 935	5 798	8 411	10 475	14 863	16 249
Cultural contribution	..	..	..	4 387	8 432	1 096	105	127	152	0
Pork slaughterhouse tax	..	..	..	32	0	0	0	0	0	0
Breeding contribution	..	..	..	899	919	0	0	0	0	0
Medicine tax	..	..	..	0	19 789	28 104	40 496	45 529	48 676	51 318
Surtax payable by financial institutions	..	..	..	0	0	39 611	1 217	4 155	3 269	3 428
Specific sectors' surtax	..	..	..	0	0	151 693	9 815	285	669	94
Telecommunication services tax	..	..	..	0	0	0	50 176	54 516	53 732	53 412
Accident tax	..	..	..	0	0	0	23 313	27 694	43 801	5 125
Insurance tax	..	..	..	0	0	4 018	28 088	30 108	40 010	87 784
Financial transaction levy	..	..	..	0	0	0	289 321	205 616	234 364	245 548
Waste dumping contribution	..	..	..	0	0	0	6 639	11 123	14 648	16 177
Advertising tax	..	..	..	0	0	0	0	5 675	13 903	6 451
Protection Fund levies (BEVA)	..	..	..	0	0	1 036	1 000	2 600	7 545	7 328
Protection Fund levies (OBA)	..	..	..	0	0	2 435	7 299	14 391	15 347	10 041
Protection Fund levies (Resolution Fund)	..	..	..	0	0	0	0	7 290	10 553	12 114
Protection Fund levies (SZHTKA)	..	..	..	0	0	0	5	923	1 159	1 166
Protection Fund levies (KA)	..	..	..	0	0	0	0	0	4 285	4 765
Tourism development contribution	..	..	..	0	0	0	0	0	21 088	27 311
Protection Fund Levies (PGA)	..	..	..	332	750	1 045	0	0	0	0
Retail tax	..	..	..	..	..	..	..	..	..	..
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
Previous differential producer's turnover tax	..	..	..	..	..	..	..	..	..	..
5128 Other taxes	..	..	..	0	15 659	650	53 705	61 494	28 032	25 116
Sugar duty	..	..	..	..	15 659	650	881	765	0	0
Payments by companies in the energy sector (MAVIR)	..	..	..	..	0	0	52 824	60 729	28 032	25 116
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	28 727	81 143	111 553	124 696	138 137	161 829	214 378
5210 Recurrent taxes	..	..	..	25 454	74 268	106 903	121 126	130 238	149 641	201 235
Tax on domestically registered vehicles-local	..	..	..	12 622	62 432	71 112	69 248	73 248	79 811	84 095
Tax on domestically registered vehicles-extra budget	..	..	..	0	0	0	0	0	0	0
Tax on domestically registered vehicles-central	..	..	..	8 250	0	79	0	0	0	0
Tax on foreign registered vehicles extra budget fund	..	..	..	0	0	0	0	0	0	0
Tax on foreign registered vehicles-central	..	..	..	3 078	1 655	1 397	0	0	0	0
Company car tax	..	..	..	0	0	25 867	32 935	31 570	35 676	36 928
5211 Paid by households: motor vehicles	..	..	..	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	..	1 504	10 181	8 448	18 943	25 420	34 154	80 212
Environmental protection charge	..	..	..	5	13	27	0	0	0	0
Fishing development contribution	..	..	..	40	104	0	0	0	0	0
Environmental pollution charge	..	..	..	0	8 785	7 653	7 861	6 680	6 303	6 413
Air pollution levy	..	..	..	751	610	53	0	0	0	0
Water pollution levy	..	..	..	225	186	0	0	0	0	0
Toxic waste levy	..	..	..	65	42	130	0	0	0	0
Noise abatement levy	..	..	..	13	8	19	0	0	0	0
Unidentified environmental protection levies paid to local governments	..	..	..	404	433	566	521	265	193	144
Sale of emission allowances	..	..	..	0	0	0	10 561	17 479	26 411	72 223
Concession fees (tobacco shops)	..	..	..	0	0	0	0	996	1 247	1 432
5220 Non-recurrent taxes	..	..	..	3 273	6 875	4 650	3 570	7 899	12 188	13 143
Land protection levy	..	..	..	1 640	3 777	2 488	1 881	3 610	7 555	8 331
Vehicle weight fee	..	..	..	805	1 288	820	624	0	0	0
Game protection contribution	..	..	..	178	176	1	0	0	0	0
Casino license fee	..	..	..	650	1 635	1 341	1 065	4 289	4 633	4 812
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	24 503	40 232	38 735	37 507	44 686	23 006	33 894
Unallocable tax penalties	..	..	..	23 546	33 321	36 250	37 507	35 530	15 565	25 751
6100 Paid solely by business	..	..	..	957	6 911	2 485	0	9 156	7 441	8 143
Nuclear contribution	..	..	..	957	6 711	2 485	..	9 156	7 441	8 143
Medicine tax	..	..	..	0	200	0	..	0	0	0
6200 Other	..	..	..	0	0	0	0	0	0	0
Memorandum item
Customs duties collected on behalf of the EU	..	..	..	..	27 981	25 004	26 337	38 960	63 431	64 280
Total tax revenue on cash basis	..	..	..	5 132 570	10 020 734	10 137 257	11 480 296	13 218 609	15 345 821	16 799 260
Total tax revenue on accrual basis	..	..	..	..	10 098 955	10 121 687	11 668 441	13 519 622	15 961 757	17 329 497
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	45 120	49 057	73 565	76 364	74 070	38 847
Social security contributions	..	..	..	..	0	11 675	36 063	40 688	39 096	3 386
Duty for state procedures	..	..	..	..	45 084	37 331	37 417	35 653	34 954	35 443
Other taxes	..	..	..	..	36	51	85	23	20	18
Taxes excluded from National Accounts	..	..	..	..	-49 439	-53 707	-51 838	-48 414	-28 483	-38 432
Water fund tax	..	..	..	..	-13 171	-14 444	-13 164	-12 305	-12 701	-12 513
Tax on foreign registered vehicles	..	..	..	..	-1 655	-1 397	0	0	0	0
Environmental protection fee	..	..	..	..	-446	-593	-520	-265	-193	-144
Air pollution levy	..	..	..	..	-610	-53	0	0	0	0
Water pollution levy	..	..	..	..	-186	0	0	0	0	0
Toxic waste levy	..	..	..	..	-42	-130	0	0	0	0
Noise abatement levy	..	..	..	..	-8	-19	0	0	0	0
Vehicle weight fee	..	..	..	..	0	-820	-624	0	0	0
Unallocable tax penalties	..	..	..	..	-33 320	-36 250	-37 507	-35 530	-15 565	-25 751
Tax on home-workers	..	..	..	..	0	-1	-23	-29	-24	-24
Specific sectors' surtax correction	..	..	..	..	0	0	0	-285	0	0
Difference in treatment of tax credits	..	..	..	..	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	..	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	..	1 762	1 693	1 523	1 229	1 090	983
Miscellaneous differences	..	..	..	..	-2 687	-28	2	-43	-866	191
Inheritance tax	..	..	..	..	0	0	0	0	0	0
Gift tax	..	..	..	..	0	0	0	0	0	0
Property transfer tax	..	..	..	..	0	0	0	0	0	0
Rounding	..	..	..	..	4	-2	2	0	0	0
Taxes on income and profits	..	..	..	..	-2 087	0	0	0	0	0
Corporate income tax	..	..	..	..	0	0	0	0	0	0
Customs duties	..	..	..	..	-603	-26	0	-43	-866	191
Vehicle weight fee	..	..	..	..	0	0	0	0	0	0
Environment petrol tax	..	..	..	..	0	0	0	0	0	0
Social security contributions	..	..	..	..	0	0	0	0	0	0
Credit institutions' special tax	..	..	..	..	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	..	10 093 712	10 118 702	11 691 693	13 548 758	16 007 568	17 331 086
Imputed social contributions	..	..	..	..	21 113	24 841	21 669	28 783	22 650	21 799
National Accounts: Taxes and all social contributions	..	..	..	..	10 114 825	10 143 543	11 713 362	13 577 541	16 030 218	17 352 885

.. Not available

Note: Year ending 31st December. From 2002 onwards, data are on accrual basis, except for the preliminary year, which is on a cash basis. Heading 5121: the aggregate figure for excise tax revenues is on a cash basis. Revenue from specific excises is in several cases reported on an accrual basis. Tax base for "Environment petrol tax" is broader than petrol only. Heading 5123: part of environmentally related payments is attributable to Local government. It is not possible to present a more detailed breakdown of these figures.

Source: Ministry of Finance, Economic Department.

Statlink

Table 5.16. Iceland: Details of tax revenue, 1965-2019

Million ISK

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	60	4 731	114 932	254 556	531 760	540 276	676 142	812 002	1 036 846	1 061 948
1000 Taxes on income, profits and capital gains	13	1 211	34 106	101 473	241 378	239 664	315 577	380 979	511 724	530 162
1100 Of individuals	12	1 092	30 908	88 492	180 070	197 318	258 623	297 979	412 430	435 321
1110 On income and profits	..	..	30 908	88 492	180 070	197 318	258 623	297 979	412 430	435 321
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	1	119	3 198	8 356	32 555	14 609	40 479	52 544	67 724	62 972
1210 On profits	..	..	3 198	8 356	32 555	14 609	40 479	52 544	67 724	62 972
1220 On capital gains	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	4 625	28 754	27 737	16 475	30 457	31 569	31 868
2000 Social security contributions	5	102	3 607	19 680	39 594	63 599	69 899	79 707	98 230	97 423
2100 Employees	0	0	315	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	5	102	3 292	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	0	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	19 680	39 594	63 599	69 899	79 707	98 230	97 423
2410 On a payroll basis	..	..	..	19 680	39 594	63 599	69 899	79 707	98 230	97 423
2420 On an income tax basis	..	..	..	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	1	180	4 071	184	1 519	2 827	6 534	6 638	8 542	9 124
4000 Taxes on property	2	297	9 689	19 983	32 523	38 068	46 493	43 487	56 798	63 635
4100 Recurrent taxes on immovable property	1	138	4 131	10 107	20 567	28 542	30 664	34 879	46 497	52 522
4110 Households	0	50	1 862	..	..	..	..	..	..	..
4120 Others	1	88	2 269	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	69	2 402	5 173	-8	3 849	8 886	657	100	10
4210 Individual	..	29	1 476	..	..	..	..	..	..	..
4220 Corporate	..	40	926	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	6	235	765	1 663	2 613	2 437	2 919	4 703	4 668
4310 Estate and inheritance taxes	0	6	235	765	1 663	2 613	2 437	2 919	4 703	4 668
4320 Gift taxes	0	0	0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	1	84	2 921	3 143	9 484	2 656	3 973	4 327	4 962	5 269
4500 Non-recurrent taxes	0	0	0	113	460	146	233	362	470	623
4510 On net wealth	..	..	..	0	0	0	0	0	0	0
4520 Other non-recurrent taxes	..	..	..	113	460	146	233	362	470	623
4600 Other recurrent taxes on property	0	0	0	681	356	263	299	343	65	542
5000 Taxes on goods and services	37	2 834	58 943	112 245	214 988	190 131	226 619	262 828	344 534	343 009
5100 Taxes on production, sale, transfer, etc.	37	2 778	56 564	100 669	191 957	178 995	215 271	250 095	324 763	320 533
5110 General taxes	10	1 368	37 084	72 667	137 593	122 393	149 828	183 674	244 624	243 285
5111 Value added taxes	0	0	32 698	72 667	137 593	122 393	149 828	183 674	244 624	243 285
5112 Sales tax	10	1 368	4 386	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	27	1 410	19 480	28 002	54 364	56 603	65 444	66 421	80 138	77 248
5121 Excise duties	1	311	2 346	23 585	45 891	46 711	55 171	56 909	69 524	66 833
5122 Profits of fiscal monopolies	5	263	5 986	0	0	0	0	0	0	0
5123 Customs and import duties	20	715	9 181	2 702	5 446	5 950	5 815	4 989	4 118	3 430
5124 Taxes on exports	1	2	0	1	0	2	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	1	69	1 404	1 715	3 026	3 940	4 457	4 523	6 497	6 986
5127 Other taxes on internat. trade and transactions	0	50	563	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	1	56	2 379	11 576	23 032	11 135	11 347	12 733	19 772	22 476
5210 Recurrent taxes	1	56	2 379	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	0	10	970	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	0	41	1 331	..	..	..	..	..	..	..
5213 Paid in respect of other goods	0	5	78	..	..	..	..	..	..	..
5220 Non-recurrent taxes	0	0	0	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	2	107	4 516	991	1 758	5 988	11 020	38 364	17 019	18 594
6100 Paid solely by business	2	107	4 145	418	628	763	5 255	32 477	10 414	11 629
6200 Other	0	0	371	573	1 130	5 225	5 766	5 887	6 605	6 966
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	..	..	..	0	0	0	0
Tax expenditure component	..	..	..	..	..	..	0	0	0	0
Transfer component	..	..	..	..	..	..	0	0	0	0
Non-wastable tax credits against 1210	..	..	..	..	..	..	1 085	1 304	3 079	3 577
Tax expenditure component	..	..	..	..	..	..	148	176	572	608
Transfer component	..	..	..	..	..	..	937	1 128	2 507	2 969
Total tax revenue on cash basis	60	4 731	114 932	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	254 556	531 760	540 276	676 142	812 002	1 036 846	1 061 948
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	-765	-1 663	-2 613	-2 437	-2 919	-4 703	-4 668
Estate and inheritance taxes (4310)	..	..	..	-765	-1 663	-2 613	-2 437	-2 919	-4 703	-4 668
Difference in treatment of tax credits	..	..	..	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	253 791	530 097	537 662	673 704	809 084	1 032 143	1 057 280
Imputed social contributions	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and all social contributions	..	..	..	253 791	530 097	537 662	673 704	809 084	1 032 143	1 057 280

.. Not available

Note: Year ending 31st December. From 1998 data are on accrual basis.

Source: Ministry of Finance, Economic Department.

Statlink

Table 5.17. Ireland: Details of tax revenue, 1965-2019

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	317	4 046	12 260	33 363	60 790	46 399	51 442	60 892	72 884	78 088
Total tax revenue exclusive of taxes collected for the EU	..	..	12 075	33 155	60 517	46 170	51 195	60 565	72 451	77 632
1000 Taxes on income, profits and capital gains	82	1 478	4 662	14 551	25 364	18 617	21 298	26 599	33 291	35 646
1100 Of individuals	53	1 294	4 059	10 650	18 970	14 665	17 020	19 722	22 889	24 753
1110 On income and profits	53	1 286	4 023	9 876	15 872	14 320	16 652	19 053	21 897	23 680
Income tax	66	1 286	4 023	9 876	15 872	14 320	16 652	19 053	21 897	23 680
Surtax	3	0	0	0	0	0	0	0	0	0
Income tax paid by corporations	-17	0	0	0	0	0	0	0	0	0
1120 On capital gains	0	8	36	774	3 097	345	369	669	992	1 072
1200 Corporate	29	184	603	3 900	6 395	3 945	4 273	6 873	10 402	10 894
1210 On profits	29	184	603	3 900	6 395	3 945	4 273	6 873	10 402	10 894
Corporation profits tax	12	2	0	0	0	0	0	0	0	0
Corporation tax	0	176	603	3 885	6 393	3 944	4 272	6 872	10 401	10 893
Income tax paid by corporation	17	0	0	0	0	0	0	0	0	0
Agricultural produce duty	0	6	0	14	1	1	1	1	1	1
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	2	0	7	4	4	0	0
2000 Social security contributions	21	578	1 729	3 966	8 143	8 458	8 854	9 992	12 085	13 140
2100 Employees	10	190	570	962	1 926	3 195	3 125	3 321	3 746	4 012
2110 On a payroll basis	..	..	570	962	1 926	3 195	3 125	3 321	3 746	4 012
2120 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2200 Employers	10	380	1 092	2 814	5 796	4 932	5 326	6 211	7 734	8 495
2210 On a payroll basis	..	..	1 092	2 814	5 796	4 932	5 326	6 211	7 734	8 495
2220 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	0	8	67	190	421	331	403	460	605	632
2310 On a payroll basis	..	..	67	190	421	331	403	460	605	632
2320 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	9	159	15	411	310	314	357	565	774
4000 Taxes on property	48	213	569	1 902	4 789	2 389	3 632	3 918	4 317	4 435
4100 Recurrent taxes on immovable property	39	139	312	587	1 233	1 322	1 724	1 864	1 918	1 933
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	1	0	0	0	0	536	169	0	0
4210 Individual	..	..	..	..	..	..	0	0	0	0
4220 Corporate	..	..	..	..	..	..	536	169	0	0
4300 Estate, inheritance and gift taxes	6	14	48	225	405	235	278	401	518	531
4310 Estate and inheritance taxes	6	14	45	210	337	192	259	365	469	467
Estate duty	5	..	0	0	0	0	0	0	0	0
Legacy duty	1	..	0	0	0	0	0	0	0	0
Succession duty	0	..	0	0	0	0	0	0	0	0
4320 Gift taxes	0	0	3	15	68	43	20	36	50	64
4400 Taxes on financial and capital transactions	3	59	209	1 090	3 151	832	1 093	1 484	1 880	1 971
Stamp duty	3	59	209	1 090	3 151	832	1 093	1 484	1 880	1 971
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	167	1 769	5 140	12 929	22 082	16 619	17 321	20 013	22 617	24 088
5100 Taxes on production, sale, transfer, etc.	155	1 741	4 939	12 374	20 982	15 319	15 789	18 036	20 650	22 273
5110 General taxes	18	597	2 500	7 643	14 355	10 067	10 372	11 831	14 175	15 281
5111 Value added taxes	0	597	2 500	7 643	14 355	10 067	10 372	11 831	14 175	15 281
Value added tax	..	597	2 500	7 643	14 355	10 067	10 372	11 831	14 175	15 281
5112 Sales tax	18	0	0	0	0	0	0	0	0	0
Turnover tax	18	..	..	..	..	..	..	..	..	..
Wholesale tax	0	..	..	..	..	..	..	..	..	..
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	137	1 143	2 439	4 731	6 627	5 252	5 417	6 205	6 475	6 992
5121 Excise duties	124	1 045	2 084	4 402	6 125	4 859	5 013	5 474	5 487	5 974
Beer	19	192	356	475	459	316	363	418	433	421
Oils	31	330	745	1 491	2 204	2 099	2 035	2 120	2 154	2 165
Spirits	16	148	153	241	363	244	282	313	373	375
Table waters	0	11	23	0	0	0	0	0	0	0
Tobacco	50	187	419	1 035	1 192	1 160	1 064	1 055	748	1 137
Wine, cider, perry	1	18	46	154	297	266	354	414	431	433
Motor vehicle (incl. tyres)	7	148	331	985	1 554	395	459	702	872	950
Others	1	11	11	20	57	379	457	451	476	493
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	10	62	147	208	273	229	247	327	325	342
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
UE agriculture levies	..	..	0	..	..	..	..	..	..	..
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	3	21	171	122	229	164	157	404	662	676
Duty on betting	2	19	37	59	36	30	26	37	51	110
Sweepstakes duty	1	1	0	0	0	0	0	0	0	0
Bank levy	0	0	46	61	66	-70	-23	190	422	398
Other	0	1	88	2	127	204	154	178	190	168
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	14	37	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	11	28	201	555	1 100	1 300	1 532	1 977	1 967	1 815
5210 Recurrent taxes	11	28	201	555	1 100	1 300	1 532	1 977	1 967	1 815
5211 Paid by households: motor vehicles	6	14	100	373	723	768	888	904	799	795
5212 Paid by others: motor vehicles	5	11	82	124	239	256	284	281	245	241
5213 Paid in respect of other goods	0	3	20	58	138	276	360	792	922	779
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	0	0	0	6	23	12	9	5
6100 Paid solely by business	..	..	..	..	..	0	0	0	0	0
6200 Other	..	..	..	..	..	6	23	12	9	5
Memorandum items
Customs duties collected on behalf of the EU	..	..	148	208	273	229	247	327	325	342
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	..	..	107	114
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	..	843	1 073	816	555	472	413
Tax expenditure component	..	..	..	..	843	1 073	816	555	472	413
Transfer component	..	..	..	..	0	0	0	0	0	0
Total tax revenue on cash basis	317	4 046	12 260	32 997	60 836	46 609	51 474	60 861	72 882	77 926
Total tax revenue on accrual basis	..	..	..	33 363	60 790	46 399	51 442	60 892	72 884	78 088
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	178	178	177	182	185
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	33 363	60 790	46 577	51 620	61 069	73 066	78 273
Imputed social contributions	..	..	..	1 366	2 579	1 053	1 986	2 142	2 541	2 694
National Accounts: Taxes and all social contributions	..	..	..	34 729	63 369	47 630	53 606	63 210	75 607	80 967

.. Not available

Note: The personal income tax data shown for the country table for Ireland is different to the ESA2010 presentation as the expenditure component of the payable tax credits are excluded in accordance with the OECD Interpretative Guide. The data for years 1965 to 1973 are on fiscal year basis (commencing on 1st April) and are therefore not strictly comparable with the data for later years, which are on a calendar year basis. From 1998, data are on accrual basis. Heading 1200: Capital gains taxes paid by corporations are included in heading 1210. Heading 2100: Includes contributions by self-employed and certain voluntary contributions. Heading 2200: Since 1976 income tax paid by corporations and corporation profits tax have been replaced by corporation tax. Heading 5111: Includes arrears of the wholesale and turnover taxes. Tax receipts in 1988 were inflated by the success of the new arrangements for assessment and collection of tax.These arrangements included an amnesty for tax arrears paid by 30th September. This amnesty waived penalities and interest charge tax. It resulted in payments of 631 millons of euros spread across the main tax headings.

Source: Annual Report of he Revenue Commissioners, Financial Accounts and National Income and Expenditure Accounts.

Statlink

Table 5.18. Israel: Details of tax revenue, 1965-2019

Million ILS

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	..	..	..	188 199	251 159	268 399	325 269	364 181	413 233	428 534
1000 Taxes on income, profits and capital gains	..	..	..	74 551	91 530	78 265	101 481	113 966	135 001	140 453
1100 Of individuals	..	..	..	54 753	56 434	48 214	57 311	70 885	84 922	89 493
1110 On income and profits	..	..	..	53 698	55 213	47 550	55 831	68 455	81 642	86 463
On wages – deduction at source	..	..	..	45 278	45 515	40 159	46 458	54 087	65 249	68 041
On self employement income – deduction at source	..	..	..	573	0	853	1 051	0	47	83
On self employement income – other	..	..	..	7 847	9 698	6 538	8 322	14 368	16 346	18 339
1120 On capital gains	..	..	..	1 055	1 221	664	1 480	2 430	3 280	3 030
1200 Corporate	..	..	..	18 001	30 210	23 113	36 639	34 676	42 932	43 291
1210 On profits	..	..	..	16 109	27 582	22 291	33 959	33 446	41 382	41 861
Deduction at source	..	..	..	315	0	520	751	0	25	41
In lieu of VAT on the profits of Financial Institutions	..	..	..	1 290	2 200	1 920	2 560	1 910	2 300	2 400
Other	..	..	..	14 504	25 382	19 850	30 648	31 536	39 057	39 420
1220 On capital gains	..	..	..	1 892	2 628	822	2 680	1 230	1 550	1 430
1300 Unallocable between 1100 and 1200	..	..	..	1 797	4 886	6 938	7 531	8 405	7 147	7 669
Tax deducted at the source on the capital market	..	..	..	1 797	4 886	6 938	7 531	8 405	7 147	7 669
2000 Social security contributions	..	..	..	27 565	37 909	45 343	53 364	59 561	70 635	74 420
2100 Employees	..	..	..	15 771	23 093	27 788	31 537	34 692	39 963	41 852
2110 On a payroll basis	..	..	..	15 771	23 093	27 788	31 537	34 692	39 963	41 852
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	..	..	8 182	9 960	11 427	15 026	17 247	21 753	23 105
2210 On a payroll basis	..	..	..	8 182	9 960	11 427	15 026	17 247	21 753	23 105
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	..	..	3 612	4 856	6 128	6 802	7 622	8 920	9 464
2310 On a payroll basis	..	..	..	3 612	4 856	6 128	6 802	7 622	8 920	9 464
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	..	..	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	6 850	9 920	10 280	12 780	13 770	15 828	16 168
Employers tax on the the non-profit sector other than govt	..	..	..	1 250	1 500	320	390	410	502	555
In lieu of VAT on the wage-bill in the non-profit sector	..	..	..	4 260	6 580	7 650	9 540	10 320	11 948	12 521
In lieu VAT on the wage-bill in Financial Institutions	..	..	..	1 340	1 840	2 310	2 850	3 040	3 378	3 092
4000 Taxes on property	..	..	..	16 935	24 282	28 817	32 637	38 741	42 330	43 773
4100 Recurrent taxes on immovable property	..	..	..	11 311	16 156	18 768	21 499	23 702	26 142	27 105
Land tax	..	..	..	442	52	48	59	44	25	25
4110 Households	..	..	..	0	0	0	0	0	0	0
4120 Others	..	..	..	10 869	16 104	18 720	21 440	23 658	26 117	27 080
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	3 181	3 555	4 071	4 532	6 732	6 660	6 923
Transaction tax on the buyer of real estate	..	..	..	1 972	3 084	4 024	4 513	6 731	6 654	6 917
Transaction tax on the seller of real estate	..	..	..	206	404	27	19	1	6	6
Stamp tax	..	..	..	1 003	67	20	0	0	0	0
4500 Non-recurrent taxes	..	..	..	2 443	4 572	5 979	6 607	8 307	9 528	9 745
4510 On net wealth	..	..	..	0	0	0	0	0	0	0
4520 Other non-recurrent taxes	..	..	..	2 443	4 572	5 979	6 607	8 307	9 528	9 745
Capital gains tax on real estate	..	..	..	2 443	4 572	5 979	6 607	8 307	9 528	9 745
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	62 298	87 518	105 694	125 007	138 143	149 438	153 719
5100 Taxes on production, sale, transfer, etc.	..	..	..	57 887	81 107	98 092	116 335	128 277	138 931	143 066
5110 General taxes	..	..	..	49 876	67 569	79 945	97 357	107 765	117 251	120 541
5111 Value added taxes	..	..	..	39 805	53 982	65 508	81 524	90 824	99 442	102 463
5112 Sales tax	..	..	..	10 071	13 587	14 437	15 833	16 941	17 809	18 078
On domestic production	..	..	..	662	287	291	457	450	328	287
On imports	..	..	..	9 409	13 300	14 146	15 376	16 491	17 481	17 791
5113 Other	..	..	..	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	8 012	13 538	18 147	18 978	20 512	21 680	22 525
5121 Excise duties	..	..	..	6 595	11 323	15 458	16 680	17 642	18 895	19 509
On domestically refined fuel	..	..	..	5 666	10 590	14 637	15 876	17 008	18 387	18 966
On domestically processed tobacco products	..	..	..	929	733	821	804	634	508	543
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	1 417	2 215	2 689	2 298	2 870	2 785	3 016
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	4 411	6 411	7 601	8 673	9 866	10 507	10 653
5210 Recurrent taxes	..	..	..	4 411	6 411	7 601	8 673	9 866	10 507	10 653
5211 Paid by households: motor vehicles	..	..	..	1 436	1 895	2 274	2 872	3 179	3 597	3 669
5212 Paid by others: motor vehicles	..	..	..	479	632	758	957	1 060	1 199	1 223
5213 Paid in respect of other goods	..	..	..	2 497	3 885	4 569	4 843	5 628	5 711	5 761
Licences collected by the Ministry of Transportation	..	..	..	257	535	350	132	196	128	165
Licences collected by the Ministry of Communication	..	..	..	151	0	274	299	338	338	371
Licences collected by other ministries	..	..	..	1 587	2 597	2 988	3 228	3 781	3 703	3 624
Business and professional licences paid locally	..	..	..	451	667	856	1 060	1 186	1 392	1 446
Other local authority fees	..	..	..	51	86	101	125	128	149	155
5220 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	..	..	87	911	1 415	807	1 327
Tax expenditure component	..	..	..	..	..	84	879	1 348	807	1 327
Transfer component	..	..	..	..	..	3	32	67	0	0
Non-wastable tax credits against 1210	..	..	..	..	..	0	0	0	0	0
Tax expenditure component	..	..	..	..	..	0	0	0	0	0
Transfer component	..	..	..	..	..	0	0	0	0	0
Total tax revenue on cash basis	..	..	..	188 199	251 159	268 399	325 269	364 181	413 233	428 534
Total tax revenue on accrual basis	..	..	..	..	..	..	..	..	..	..
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	..	..	..	..	..	..	..
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	..	..	..	..	..	..	..	..
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	..	..	188 199	251 159	268 399	325 269	364 181	413 233	428 534
Imputed social contributions	..	..	..	6 172	7 131	8 203	9 084	9 186	9 145	9 067
National Accounts: Taxes and all social contributions	..	..	..	194 371	258 290	276 601	334 354	373 367	422 377	437 601

.. Not available

Note: Year ending 31st December. Data are on a cash basis.

Source: Israel Central Bureau of Statistics and Israel Ministry of Finance.

Statlink

Table 5.19. Italy: Details of tax revenue, 1965-2019

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	5 505	60 422	265 116	503 096	671 189	671 912	706 829	711 114	739 193	759 633
Total tax revenue exclusive of taxes collected for the EU	..	..	263 829	501 560	668 928	669 687	704 939	706 522	735 761	756 473
1000 Taxes on income, profits and capital gains	982	18 821	96 707	166 912	226 498	219 547	233 294	225 934	229 458	239 799
1100 Of individuals	603	13 940	69 654	124 918	172 136	180 512	185 996	184 622	189 917	196 135
1110 On income and profits	603	13 796	68 786	124 233	172 122	180 505	185 991	184 619	189 917	196 135
Personal income tax	0	11 538	57 318	121 211	162 644	173 991	175 921	173 007	180 403	185 705
Local income tax paid by households	0	829	4 492	67	0	0	0	0	0	0
Tax on income from investiments (60%)	319	55	15	0	0	0	11	80	52	47
10% Surcharge on income	94	37	5	0	0	0	0	0	0	0
10% proportional surcharge	1	0	0	0	0	0	0	0	0	0
Withholding tax on company dividends paid by households	23	51	496	110	542	393	564	875	1 158	1 751
Law 1177 proportional surcharge (60%)	39	0	1	0	0	0	0	0	0	0
Direct taxes 5% proportional surcharge (60%)	0	8	72	0	0	0	0	0	0	0
Additional Treasury increase (60%)	23	6	1	0	0	0	0	0	0	0
Decree 1132 revenues (60%)	0	0	0	0	0	0	0	0	0	0
Tax on households	65	7	0	0	0	0	0	0	0	0
Rental value tax	2	0	0	0	0	0	0	0	0	0
Driving licence tax	1	0	0	0	0	0	0	0	0	0
Municipal surcharge on buildings (40%)	37	5	0	22	0	0	0	0	0	0
Withholding tax on income from deposits paid by households	0	1 206	6 223	2 823	8 402	5 440	8 994	10 076	7 488	7 671
Direct taxes refund (60%)	0	0	41	0	0	0	0	0	0	0
Other	0	53	123	0	534	681	501	581	816	962
1120 On capital gains	0	144	867	685	14	7	5	3	0	0
Tax on capital gains on land	..	0	0	0	0	0	0	0	..	..
Municipal capital gains tax on buildings paid by households (60%)	..	144	867	685	14	7	5	3	..	..
1200 Corporate	379	4 710	26 605	34 699	50 529	36 740	41 194	33 530	32 886	35 264
1210 On profits	379	4 494	26 027	34 242	50 520	36 736	41 190	33 528	32 881	35 260
Corporation tax	0	1 245	9 042	28 877	47 192	34 841	39 160	31 927	31 056	32 742
Municipal surcharge on buildings (60%)	37	8	0	32	0	0	0	0	0	0
Tax on income from investments (40%)	213	37	10	0	0	0	8	54	35	31
Company franchise and liabilities tax	88	12	2	0	0	0	0	0	0	0
Law 1177 proportional surcharge (40%)	26	0	0	0	0	0	0	0	0	0
Direct taxes 5% proportional surcharge (40%)	0	20	48	0	0	0	0	0	0	0
Decree 1132 revenues (40%)	0	0	0	0	0	0	0	0	0	0
Additional Treasury increase (40%)	15	4	0	0	0	0	0	0	0	0
Withholding tax on company dividends paid by firms	0	77	745	166	0	0	0	0	0	0
Withholding tax on income from deposits paid by firms	0	1 810	9 334	4 235	2 370	605	1 464	759	393	599
Local income tax paid by firms	0	1 245	6 738	100	15	13	12	12	14	6
Direct taxes refund (40%)	0	0	27	0	0	0	0	0	0	0
Other	0	36	82	832	943	1 277	546	776	1 383	1 882
1220 On capital gains	0	216	578	457	9	4	4	2	5	4
Municipal capital gains tax on buildings paid by firms (40%)	..	216	578	457	9	4	4	2	5	4
1300 Unallocable between 1100 and 1200	0	171	448	7 295	3 833	2 295	6 104	7 782	6 656	8 399
Refunds tax on income	..	-240	-1 768	-5 175	0	0	0	0	0	0
Other	..	412	2 216	12 470	3 833	2 295	6 104	7 782	6 656	8 399
2000 Social security contributions	1 881	22 976	87 256	143 629	200 772	209 122	210 462	214 376	229 643	237 346
2100 Employees	..	4 171	16 753	27 333	35 715	37 598	39 284	39 805	42 725	44 486
2110 On a payroll basis	..	..	..	27 333	35 715	37 598	39 284	39 805	42 725	44 486
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	17 152	62 540	99 904	137 924	144 281	141 629	143 273	153 908	158 611
2210 On a payroll basis	..	..	..	99 904	137 924	144 281	141 629	143 273	153 908	158 611
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	1 654	7 962	16 392	27 133	27 243	29 549	31 298	33 010	34 249
2310 On a payroll basis	..	..	..	16 392	27 133	27 243	29 549	31 298	33 010	34 249
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	1 881	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	387	890	0	0	0	0	0	0	0
Contributions to GESCAL	..	387	890	..	..	..	..	..	..	..
4000 Taxes on property	397	2 248	5 983	23 360	32 646	32 441	43 883	46 259	44 086	43 220
4100 Recurrent taxes on immovable property	96	7	1	9 354	12 778	9 663	20 748	25 558	21 955	21 997
Income tax on landowners	2	0	0	0	0	0	0	0	0	0
Income tax on buildings	12	2	1	0	0	0	0	0	0	0
Income tax on luxury buildings	1	0	0	0	0	0	0	0	0	0
Surcharge on land (provincial)	16	0	0	0	0	0	0	0	0	0
Surcharge on land (municipal)	18	0	0	0	0	0	0	0	0	0
Surcharge on buildings (provincial)	26	2	0	0	0	0	0	0	0	0
Surcharge on buildings (municipal)	21	3	0	0	0	0	0	0	0	0
Municipal real estate tax	0	0	0	9 354	12 778	9 663	20 748	20 798	20 817	20 819
Tax on indivisible services (TASI)	0	0	0	0	0	0	0	4 760	1 138	1 178
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	14	1	2 118	2 547	231	311	226
4210 Individual	..	..	..	5	0	0	0	0	0	0
4220 Corporate	..	..	..	9	1	2 118	2 547	231	311	226
4300 Estate, inheritance and gift taxes	47	128	376	1 005	149	483	622	674	820	798
Inheritance and gift duty	33	119	376	1 005	149	483	622	674	820	798
Estate duty	11	9	0	0	0	0	0	0	0	0
Proportional surcharge and premium	3	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	255	2 113	5 606	12 320	18 256	17 365	17 092	17 245	18 847	18 800
Registration tax	120	1 048	2 421	6 794	9 410	9 019	7 353	7 625	9 359	9 587
Mortgage taxes and land registry duties	22	190	469	1 067	2 525	2 071	1 841	1 529	1 657	1 625
5% proportional surcharge	6	0	0	0	0	0	0	0	0	0
Additional surcharge	4	0	0	0	0	0	0	0	0	0
Stamp duties and surcharges accruing on cadastral acts	104	751	2 185	4 459	6 321	6 275	7 898	7 600	7 376	7 190
Other	0	123	530	0	0	0	0	491	455	398
4500 Non-recurrent taxes	0	0	0	98	151	916	985	309	442	227
4510 On net wealth	..	..	..	0	0	0	0	0	0	0
4520 Other non-recurrent taxes	..	..	..	98	151	916	985	309	442	227
4600 Other recurrent taxes on property	0	0	0	569	1 311	1 896	1 889	2 242	1 711	1 172
5000 Taxes on goods and services	2 173	15 990	74 280	141 852	171 869	178 863	187 210	196 473	212 057	214 990
5100 Taxes on production, sale, transfer, etc.	2 037	15 251	67 083	127 281	155 191	160 775	164 597	174 443	184 729	187 723
Direct taxes refund	0	-73	-86	0	0	0	0	0	0	0
5110 General taxes	710	9 438	38 940	77 473	95 623	97 586	93 921	100 692	109 333	111 533
5111 Value added taxes	0	9 438	38 940	77 473	95 623	97 586	93 921	100 692	109 333	111 533
VAT	..	9 438	38 940	77 473	95 623	97 586	93 921	100 692	109 333	111 533
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	710	0	0	0	0	0	0	0	0	0
General tax on receipts	662	..	..	..	..	..	..	..	..	..
Compensation tax on imported products	48	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	1 327	5 886	28 048	49 808	59 568	63 189	70 676	73 751	75 396	76 190
5121 Excise duties	816	4 088	20 304	31 479	32 904	36 414	45 720	46 238	47 088	47 112
Duty on mineral oils	465	3 462	15 928	22 172	23 252	22 884	26 332	25 759	25 947	25 907
Duty on spirits	27	87	206	486	595	570	571	600	679	657
Duty on beer	12	54	172	242	489	476	532	633	818	710
Duty on sugars	22	25	68	120	0	5	10	5	-8	0
Duty on electricity	20	51	2 018	3 079	3 034	7 152	13 542	15 246	15 069	15 141
Duty on bananas	9	53	97	0	0	0	0	0	0	0
Duty on coffee	31	60	74	0	0	0	0	0	0	0
Duty on cocoa	3	4	7	0	0	0	0	0	0	0
Duty on olive oil	0	0	0	0	0	0	0	0	0	0
Other duty	44	190	1 037	5 201	5 385	5 268	4 659	3 898	4 556	4 673
Alcohol, spirits, liquor	5	0	0	0	0	0	0	0	0	0
On matches and flints	13	22	47	0	0	0	0	0	0	0
Meat	26	0	0	0	0	0	0	0	0	0
In-bond surcharge	0	81	650	174	143	54	67	90	20	17
Combustible materials	39	0	0	0	0	0	0	0	0	0
Construction materials	30	0	0	0	0	0	0	0	0	0
Excise duty on sound and video	3	0	0	0	0	0	0	0	0	0
Tax on phonograph records	1	0	0	0	0	0	0	0	0	0
Stamp duty on playing cards	1	0	0	0	0	0	0	0	0	0
Other	66	0	0	5	6	5	7	7	7	7
5122 Profits of fiscal monopolies	303	1 033	3 248	7 718	10 440	10 983	10 683	10 711	10 601	10 653
Duty on tobacco	292	1 033	3 248	7 712	10 436	10 978	10 679	10 710	10 600	10 652
On salt	10	0	0	0	0	0	0	0	0	0
Duty on products of Monopoli di Stato	1	0	0	6	4	5	4	1	1	1
5123 Customs and import duties	142	261	1 164	1 536	2 261	2 225	1 890	2 246	2 295	2 314
Common Customs tariff (CEE)	0	0	836	1 536	2 261	2 225	1 890	2 246	2 295	2 314
Customs and shipping duties	115	14	0	0	0	0	0	0	0	0
Administrative services duties	11	0	0	0	0	0	0	0	0	0
Tax on agriculture	15	228	207	0	0	0	0	0	0	0
Other duties	0	9	68	0	0	0	0	0	0	0
Compensatory amounts	0	9	53	0	0	0	0	0	0	0
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	67	483	3 141	9 029	13 932	13 567	12 383	14 556	15 412	16 111
Entertainment tax	20	59	167	118	68	58	42	40	34	32
Stamp duty	6	0	0	0	0	0	0	0	0	0
Tax on advertisements	6	56	168	389	392	384	424	405	456	455
Tax on lotto, lotteries, betting and Totocalcio game	3	123	617	4 164	7 144	7 983	7 088	7 488	9 350	10 514
Casino takings, special duties, etc.	0	0	0	158	152	192	130	112	114	106
Single tax on games of skill and betting-levied indirectly	9	74	476	487	405	242	85	116	143	181
Aerotaxi passengers tax	0	0	0	0	0	0	7	8	11	9
Local tax (including insurance)	23	171	1 714	3 713	5 771	4 708	4 607	3 835	4 167	3 968
Bank levy for the National Resolution Fund	..	..	..	..	..	..	..	2 552	1 137	846
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
Special Duty on foreign payments and currency selling	..	..	..	..	..	..	..	..	..	..
5128 Other taxes	0	21	192	46	31	0	0	0	0	0
ECSC taxes and contributions on sugar and other levies	..	21	121	0	0	..	..	..	..	..
Other	..	0	70	46	31	..	..	..	..	..
Bank cont. to the unique European Resolution Fund	..	0	0	0	0	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	180	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	136	456	4 474	8 479	10 550	10 531	11 352	11 130	14 498	14 093
5210 Recurrent taxes	136	456	4 474	8 479	10 550	1 155	1 359	1 653	1 873	1 856
Public motor vehicle register tax	64	152	967	1 034	1 326	1 155	1 359	1 653	1 873	1 856
Tax on vehicles 5% proportional surcharge	3	13	450	0	0	0	0	0	0	0
Surcharge on diesel cars	0	66	683	0	0	0	0	0	0	0
Surcharge on gas cars	0	0	171	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles	..	..	..	3 433	4 652	4 628	4 487	4 710	5 468	5 362
5212 Paid by others: motor vehicles	..	..	..	1 006	1 332	1 300	1 395	1 446	1 426	1 394
Motor vehicle duty paid by firms	..	..	..	1 006	1 332	1 300	1 395	1 446	1 426	1 394
5213 Paid in respect of other goods	67	225	2 203	3 006	3 240	3 448	4 111	3 321	5 731	5 481
Law 1177 proportional surcharge	22	0	0	0	0	0	0	0	0	0
Taxes on signs	2	4	0	0	0	0	0	0	0	0
Tax on dog tags	0	7	12	0	0	0	0	0	0	0
Tax on hunting and fishing	0	0	0	0	0	0	0	0	0	0
Duty on official franchises	43	215	2 191	3 006	3 240	3 448	4 111	3 321	3 809	3 585
Television tax (households)	0	0	0	0	0	0	0	0	1 922	1 896
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
Motor vehicles, airplanes	..	..	..	..	..	..	..	..	..	..
Pro-Friuli tax on vehicles	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	283	2 724	6 092	6 128	7 557	11 261	10 900	12 830	13 174
Indirect taxes refund	..	0	160	288	616	693	477	715	954	859
Other	..	283	2 564	5 804	5 512	6 864	10 784	10 185	11 876	12 315
6000 Other taxes	72	0	0	27 343	39 404	31 939	31 980	28 072	23 949	24 278
6100 Paid solely by business	0	..	..	27 343	39 404	31 939	31 980	28 072	23 949	24 278
6200 Other	72	..	..	0	0	0	0	0	0	0
Capital levies	2	..	..	..	..	..	..	..	..	..
Other taxes	71	..	..	..	..	..	..	..	..	..
Memorandum items
Customs duties collected on behalf of the EU	..	..	836	1 536	2 261	2 225	1 890	2 246	2 295	2 314
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	..	2 346	1 137	846
Taxes and compulsory social security contributions paid by EU civil servants	..	..	..	..	..	..	55	61	69	72
Taxes paid by EU civil servants: income taxes	..	..	..	..	..	..	28	31	35	37
Taxes paid by EU civil servants: compulsory social security contributions	..	..	..	..	..	..	27	30	34	35
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	..	0	0	357	9 793	10 303	10 071
Tax expenditure component	..	..	..	..	..	-109	206	8 615	9 142	8 932
Transfer component	..	..	..	..	..	109	151	1 178	1 162	1 139
Non-wastable tax credits against 1210	..	..	..	..	0	0	2 401	4 866	1 451	308
Tax expenditure component	..	..	..	..	..	0	0	0	0	0
Transfer component	..	..	..	..	..	0	2 401	4 866	1 451	308
Total tax revenue on cash basis	5 505	60 422	265 116	488 738	653 836	659 704	689 299	711 837	734 051	754 185
Total tax revenue on accrual basis	..	..	..	503 096	671 189	671 912	706 829	711 114	739 193	759 633
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	-5 416	-5 470	-6 538	-9 786	-9 801	-10 651	-10 949
The tax for the urban solid waste disposal (TARSU)	..	..	..	-4 387	-4 443	-5 519	-8 363	-8 519	-9 205	-9 459
Other	..	..	..	-1 029	-1 027	-1 019	-1 423	-1 282	-1 446	-1 490
Difference in treatment of tax credits	..	..	..	0	0	-109	206	8 615	9 142	8 932
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	464	567	561	738	750	771	708
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	498 144	666 286	665 826	697 987	710 678	738 455	758 324
Imputed social contributions	..	..	..	3 884	3 980	3 984	4 093	3 938	4 019	4 157
National Accounts: Taxes and all social contributions	..	..	..	502 028	670 266	669 810	702 080	714 616	742 474	762 481

.. Not available

Note: The tax year ends in December 31th. As from 2000, revenues data are computed on accrual basis. As from 1997, revenues data are based on data provided to the European Union as for the Treaty of Maastricht excessive deficit procedure. Section 6000: Regional Tax on Productive Activities (IRAP); it is a tax on the value of production therefore its taxable base is different from other groups tax bases. Regarding the section “Taxes excluded National Accounts” the item “Others” includes: tax on the public areas utilization and tax on the collection and disposal of waste water.

Source: Ministero dell’economia e delle finanze; Istituto nazionale di statistica.

Statlink

Table 5.20. Japan: Details of tax revenue, 1965-2019

Billion JPY

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	6 172	62 443	130 843	136 236	146 248	132 484	146 405	163 533	175 564	175 380
1000 Taxes on income, profits and capital gains	2 708	28 800	65 682	47 398	53 174	40 034	47 534	50 969	56 083	53 994
1100 Of individuals	1 338	15 180	36 394	28 677	28 600	24 663	28 150	30 847	33 492	32 947
1110 On income and profits	1 338	15 180	36 394	28 677	28 600	24 663	28 150	30 847	33 492	32 947
Income tax	970	10 800	25 996	18 789	16 080	12 984	15 865	18 178	20 316	19 571
Prefectural inhabitants tax	123	1 415	3 675	3 621	5 008	4 699	5 090	5 252	4 863	4 840
Municipal inhabitants tax	220	2 890	6 475	6 044	7 294	6 795	7 015	7 224	8 106	8 325
Enterprise tax	25	75	249	223	218	184	181	194	207	211
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	1 370	13 620	29 288	18 721	24 573	15 372	19 384	20 122	22 591	21 046
1210 On profits	1 370	13 620	29 288	18 721	24 573	15 372	19 384	20 122	22 591	21 046
Corporation tax	927	8 923	18 384	11 747	14 744	8 968	11 698	10 832	12 318	10 797
Prefectural inhabitants tax	53	557	1 414	879	1 206	777	854	859	835	821
Municipal inhabitants tax	85	1 297	3 198	2 176	3 015	1 954	2 157	2 324	2 427	2 395
Enterprise tax	305	2 843	6 293	3 918	5 608	2 253	2 674	3 510	4 243	4 385
Local special corporate tax	0	0	0	0	0	1 420	2 001	2 081	2 088	2 044
Local corporate tax	0	0	0	0	0	0	0	516	681	604
Special corporate enterprise tax	..	..	0	0	0	0	0	0	0	0
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	1 344	18 178	34 613	47 968	53 325	54 461	59 803	64 465	70 588	71 993
2100 Employees	446	6 393	13 895	19 830	21 975	23 593	25 984	28 224	31 243	31 954
2110 On a payroll basis	..	..	13 895	19 830	21 975	23 593	25 984	28 224	31 243	31 954
2120 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2200 Employers	588	9 267	16 649	22 456	24 243	24 674	27 143	29 479	32 664	33 488
2210 On a payroll basis	..	..	16 649	22 456	24 243	24 674	27 143	29 479	32 664	33 488
2220 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	107	2 518	4 069	5 683	7 108	6 194	6 676	6 763	6 681	6 552
2310 On a payroll basis	..	..	4 069	5 683	7 108	6 194	6 676	6 763	6 681	6 552
2320 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	203	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	498	5 114	12 296	14 294	13 138	12 878	12 940	13 400	14 196	14 340
4100 Recurrent taxes on immovable property	319	3 326	7 099	10 414	9 949	10 225	9 882	10 005	10 386	10 612
Prefectural property tax	4	8	15	11	14	5	2	2	11	8
Municipal property tax	296	2 784	6 023	9 041	8 729	8 961	8 653	8 755	9 083	9 286
City planning tax	19	469	942	1 318	1 202	1 256	1 227	1 244	1 291	1 318
Special landholding tax	0	65	118	43	4	3	1	3	0	0
Water and land utilization tax	0	0	0	0	0	0	0	0	0	0
Land value tax	0	0	0	1	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	44	441	1 918	1 782	1 503	1 250	1 574	1 968	2 333	2 301
4310 Estate and inheritance taxes	34	375	..	..	..	..	..	..	..	..
Inheritance tax	34	375	..	..	..	..	..	..	..	..
4320 Gift taxes	10	65	..	..	..	..	..	..	..	..
Tax on gifts	10	65	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	135	1 347	3 280	2 099	1 686	1 403	1 483	1 426	1 477	1 427
Bourse tax	3	15	41	0	0	0	0	0	0	0
Securities transaction	8	209	748	0	0	0	0	0	0	0
Bank of Japan note issue tax	0	0	0	0	0	0	0	0	0	0
Stamp revenues	83	841	1 894	1 532	1 202	1 024	1 126	1 050	1 073	1 023
Real property acquisition tax	41	282	596	567	485	379	357	377	404	404
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	1 620	10 200	17 917	26 227	26 256	24 730	25 744	34 286	34 252	34 599
5100 Taxes on production, sale, transfer, etc.	1 544	8 822	15 647	23 180	23 241	22 160	23 313	31 871	31 754	32 046
5110 General taxes	0	0	5 778	12 350	12 841	12 675	13 479	22 400	22 496	23 148
5111 Value added taxes	..	..	5 778	12 350	12 841	12 675	13 479	22 400	22 496	23 148
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	1 544	8 822	9 868	10 830	10 400	9 485	9 834	9 470	9 258	8 898
5121 Excise duties	1 062	6 674	8 637	9 837	9 374	8 622	8 728	8 351	8 121	7 891
Liquor tax	353	1 424	1 935	1 816	1 524	1 389	1 371	1 338	1 275	1 247
Sugar excises	29	43	0	0	0	0	0	0	0	0
Local gasoline tax	46	278	361	296	302	294	275	264	251	244
Gasoline tax	254	1 547	2 007	2 769	2 820	2 750	2 574	2 465	2 348	2 281
Liquefied petroleum gas tax	0	30	31	28	27	24	21	18	15	14
Aviation fuel tax	0	58	76	104	104	89	67	66	68	65
Commodity tax	138	1 038	5	0	0	0	0	0	0	0
Playing-card tax	1	1	0	0	0	0	0	0	0	0
Prefectural tobacco tax	44	229	361	282	278	256	173	153	139	140
Municipal tobacco tax	73	402	636	865	853	788	983	936	850	854
Timber delivery tax	3	3	0	0	0	0	0	0	0	0
Mineral product tax	2	5	3	2	2	2	2	2	2	2
Electricity and gas tax	54	386	0	0	0	0	0	0	0	0
Diesel oil tax	65	447	834	1 208	1 034	918	943	925	958	945
Vehicle acquisition tax	0	270	613	464	425	192	193	137	198	104
Promotion of power resources development tax	0	109	295	375	352	349	328	316	322	316
Petroleum and coal tax	0	404	487	489	513	502	600	630	701	638
Tobacco tax	0	0	996	876	925	908	1 038	954	861	874
Special tobacco tax	0	0	0	264	214	163	161	148	125	124
International tourist tax	..	..	0	0	0	0	0	0	7	44
5122 Profits of fiscal monopolies	179	808	0	0	0	0	0	0	0	0
Monopoly profits	179	808	..	..	..	..	..	..	..	..
5123 Customs and import duties	222	786	928	877	941	786	1 034	1 049	1 071	941
Customs duty	222	786	928	877	941	786	1 034	1 049	1 071	941
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	81	554	303	116	85	77	71	70	66	66
Travel tax	4	64	0	0	0	0	0	0	0	0
Admission tax	10	5	0	0	0	0	0	0	0	0
Local entertainment tax	10	74	0	0	0	0	0	0	0	0
Golf course utilization tax	0	0	90	81	60	55	49	48	43	43
Meal and lodging tax	56	398	0	0	0	0	0	0	0	0
Special local consumption tax	0	0	195	12	0	0	0	0	0	0
Bathing tax	1	13	18	23	25	22	22	23	22	23
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	76	1 378	2 270	3 047	3 015	2 570	2 431	2 416	2 498	2 553
5210 Recurrent taxes	69	1 358	2 250	3 027	2 993	2 548	2 409	2 393	2 475	2 530
Automobile tax	55	781	1 276	1 765	1 717	1 616	1 574	1 543	1 550	1 588
Light vehicle tax	13	43	88	125	164	178	189	200	258	269
Motor vehicle tonnage tax	0	527	881	1 134	1 110	753	643	649	665	671
Hunter licence tax	0	3	2	2	0	0	0	0	0	0
Hunting tax	0	3	2	1	2	2	2	1	1	1
Mine lot tax	1	1	1	1	0	0	0	0	0	0
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	7	20	20	20	22	21	22	22	23	23
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	2	151	335	348	356	381	384	413	445	454
6100 Paid solely by business	0	139	288	324	313	330	348	361	378	387
Business office tax	..	139	288	324	313	330	348	361	378	387
6200 Other	2	12	47	24	43	52	36	52	67	68
Taxes not in local tax law	2	12	47	24	43	52	36	52	65	67
Other	0	0	0	0	0	0	0	0	2	1
Total tax revenue on cash basis	6 172	62 443	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	130 843	136 236	146 248	132 484	146 405	163 533	175 564	175 380
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	..	..	..	..	..	..	..
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	..	..	..	..	..	..	..	..
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	..	..	..	..	..	..	..	..	..
Imputed social contributions	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and all social contributions	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Data are on a fiscal year basis beginning 1st April. From 1990, data are on accrual basis. The figures for different groups of taxes are reported on different reporting bases, namely: Social security contributions (heading 2000) : in principle accrual basis, Central government taxes : accrual basis (revenues accrued during the fiscal year plus cash receipts collected before the end of May (the end of April until 1977), Local government taxes : accrual basis (due to be paid during the fiscal year and cash receipts collected before the end of May). The Japanese authorities take the view that the Enterprise tax (classified in 1100 and 1200) and the Mineral product tax (classified in 5121) should be classified in heading 6000 since under articles 72 and 519 of the Local Tax Law these taxes are regarded as levies on the business or mining activity itself. Heading 2000 includes some unidentifiable voluntary contributions. Heading 2300: Includes contibutions to the National pension, National Health Insurance and the Farmer's pension fund. Contributions to the Farmer's pension fund are not available for the years before 1999. Heading 4100: Municipal property tax, includes Prefectural property tax from 1990 to 1994 because data is not available to provide a breakdown. Heading 5121: Municipal tobacco tax, includes Prefectural tobacco tax from 1990 to 1994 because data is not available to provide a breakdown. Heading 5121: In sub-item Petroleum and coal tax, the data before 2003 refer to petroleum tax.

Source: Tax Bureau, Ministry of Finance.

Statlink

Table 5.21. Korea: Details of tax revenue, 1965-2019

Billion KRW

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	..	6 687	37 262	136 295	258 571	295 968	347 332	393 559	506 548	523 985
1000 Taxes on income, profits and capital gains	..	1 704	12 203	39 254	82 239	82 905	101 792	119 151	172 976	174 040
1100 Of individuals	..	766	7 440	19 950	43 276	42 098	53 311	67 600	93 274	91 714
1110 On income and profits	..	766	6 327	18 569	31 984	33 935	46 654	55 744	75 251	75 613
Income tax	..	0	0	0	0	0	0	0	0	0
Dividends and interest income tax	..	0	0	0	4 682	4 425	4 889	4 561	4 982	5 577
Wages and salaries income tax	..	0	0	0	14 124	15 517	21 931	27 055	38 000	38 466
Other income tax	..	0	0	0	2 607	2 986	3 432	4 467	5 975	6 640
Global income tax	..	661	4 723	16 128	6 151	6 369	10 901	12 784	17 483	16 778
Defence tax on income tax	..	105	938	0	0	0	0	0	0	0
Education tax on income tax	..	0	325	0	0	0	0	0	0	0
Rural dev. tax on interest, bus. Inc. & cap. gains relief	..	0	0	156	160	179	124	105	111	139
Inhabitant tax on income tax (local)	..	0	341	2 285	4 260	4 459	5 377	6 772	8 700	8 013
1120 On capital gains	..	0	1 113	1 381	11 292	8 163	6 657	11 856	18 023	16 101
Capital gains tax	..	..	1 113	1 381	11 292	8 163	6 657	11 856	18 023	16 101
1200 Corporate	..	738	4 757	19 271	38 963	40 807	48 481	51 551	79 702	82 326
1210 On profits	..	738	4 757	19 271	38 963	40 807	48 481	51 551	79 702	82 326
Corporation tax - withholding	..	..	677	8 577	8 360	9 095	12 176	12 317	13 174	14 168
Corporation tax - final returns	..	..	2 549	9 302	27 057	28 173	31 679	32 713	57 763	58 006
Defence tax on corporation tax	..	..	1 323	0	0	0	0	0	0	0
Inhabitant tax on corporation tax (local)	..	..	207	1 142	3 152	3 094	4 118	6 217	8 307	9 729
Rural development tax corporate income	..	..	0	251	394	445	508	304	458	423
Excess profit tax	..	0	0	0	0	0	0	0	0	0
1220 On capital gains	..	0	0	0	0	0	0	0	0	0
Capital gains tax	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	199	6	33	0	0	0	0	0	0
Business income tax	..	0	0	0	..	..	..	..	..	..
Real estate income tax	..	0	0	0	..	..	..	..	..	..
Defence tax on real estate & business income	..	0	0	0	..	..	..	..	..	..
Rural dev. tax on bus. inc. & cap. gains relief	..	0	0	30	..	..	..	..	..	..
Inhabitant tax before 1990 (local)	..	117	0	0	..	..	..	..	..	..
Farm land tax (local)	..	83	6	3	..	..	..	..	..	..
Inhabitant tax on farm land tax (local)	..	0	0	0	..	..	..	..	..	..
2000 Social security contributions	..	73	3 760	22 759	53 588	69 090	91 596	104 693	128 660	140 071
2100 Employees	..	0	1 464	8 578	21 773	28 213	38 396	44 281	55 257	60 682
Veterans' relief fund	..	0	0	0	0	0	0	0	0	0
Soldiers' annuity fund	..	0	0	0	0	0	0	0	0	0
Unemployment assurance	..	0	0	598	1 164	1 358	2 418	3 076	3 666	4 027
National welfare pension fund	..	0	429	4 325	9 338	11 004	13 890	15 821	19 090	20 630
Social benefit fund	..	0	0	0	0	0	0	0	0	0
Health Insurance	..	0	483	2 066	8 180	11 783	17 128	19 868	24 920	27 911
Teachers' pensions	..	0	86	279	581	868	1 077	1 125	1 595	1 678
Government employees pensions	..	0	406	1 144	2 202	2 878	3 435	3 876	5 371	5 796
Military personal pensions	..	0	60	166	308	322	448	515	615	640
2110 On a payroll basis	..	..	..	8 578	21 773	28 213	38 396	44 281	55 257	60 682
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	73	1 694	9 409	23 557	30 856	41 518	47 846	58 712	63 780
Ind. works' insurance fund	..	73	550	1 876	4 431	4 632	5 436	6 062	7 346	7 539
Soldiers' annuity fund	..	0	0	0	0	0	0	0	0	0
Pneumoconiosis fund	..	0	0	0	0	0	0	0	0	0
Unemployment insurance	..	0	0	1 449	2 474	2 860	4 545	5 499	6 517	7 063
Veterans' relief fund	..	0	0	0	0	0	0	0	0	0
National welfare pension fund	..	0	430	4 340	9 383	11 052	13 958	15 895	19 155	20 631
Social benefit fund	..	0	0	0	0	0	0	0	0	0
Health Insurance	..	0	658	1 547	6 844	11 718	16 826	19 493	24 346	27 110
Teachers' pensions	..	0	56	197	425	594	753	897	1 348	1 437
Government employees pensions	..	0	0	0	0	0	0	0	0	0
2210 On a payroll basis	..	..	..	9 409	23 557	30 856	41 518	47 846	58 712	63 780
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	0	602	4 772	8 258	10 021	11 682	12 566	14 691	15 609
2310 On a payroll basis	..	..	0	0	0	0	0	0	0	0
2320 On an income tax basis	..	..	602	4 772	8 258	10 021	11 682	12 566	14 691	15 609
2400 Unallocable between 2100, 2200 and 2300	..	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	34	153	258	619	714	981	1 122	1 492	1 597
Workshop tax on workforce (local)	..	31	124	258	619	714	981	1 122	1 492	1 597
Vocational training promotion fund	..	3	29	0	0	0	0	0	0	0
4000 Taxes on property	..	537	4 389	16 846	33 109	33 516	35 847	48 625	58 811	59 732
4100 Recurrent taxes on immovable property	..	183	980	3 385	9 196	9 270	10 809	12 486	15 589	17 750
Property tax (local)	..	119	227	728	3 755	4 817	8 267	9 294	11 532	12 677
City planning tax on urban real estate (local)	..	51	244	815	1 883	2 465	0	0	0	0
Community facilities tax (local)	..	13	86	341	543	650	912	1 351	1 626	1 681
Tax on excessive land holdings (local)	..	0	1	0	0	0	0	0	0	0
Tax on aggregate land holdings (local)	..	0	400	1 282	5	0	0	0	0	0
Rural dev. tax on local agg. land holdings tax	..	0	0	81	1	0	0	0	0	0
Tax on excessively increased land value	..	0	0	0	0	0	0	0	0	0
Comprehensive real estate tax	..	0	0	0	2 414	1 029	1 224	1 399	1 873	2 671
Rural dev. tax on comprehensive real estate tax	..	0	0	0	483	208	250	267	356	505
4110 Households	..	..	0	0	0	0	0	0	0	0
4120 Others	..	..	22	138	112	101	156	175	202	216
Workshop tax on property (local)	..	..	22	138	112	101	156	175	202	216
4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	12	354	989	2 842	3 076	4 290	5 044	7 359	8 329
4310 Estate and inheritance taxes	..	5	85	449	1 059	1 203	1 587	1 944	2 832	3 154
Inheritance tax	..	3	71	449	1 059	1 203	1 587	1 944	2 832	3 154
Defence tax on inheritance tax	..	2	14	0	0	0	0	0	0	0
4320 Gift taxes	..	7	269	540	1 783	1 873	2 703	3 100	4 527	5 175
Gift tax	..	7	225	540	1 783	1 873	2 703	3 100	4 527	5 175
Defence tax on gift tax	..	0	44	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	..	319	2 960	11 935	21 071	21 170	20 748	31 095	35 863	33 653
Registration tax (local)	..	122	1 378	4 528	7 254	7 370	1 312	1 831	1 718	1 837
Registration tax	..	0	0	0	0	0	0	0	0	0
Defence tax on registration tax	..	0	0	0	0	0	0	0	0	0
Rural dev. tax on local acquisition tax	..	0	0	246	627	632	874	969	993	947
Rural dev. tax on local registration tax	..	0	0	66	143	144	1	1	0	0
Securities transactions tax	..	0	224	2 736	3 469	3 667	3 077	4 670	6 241	4 473
Rural dev. tax on securities transaction tax	..	0	0	823	1 729	2 010	1 529	1 861	2 217	1 635
Acquisition tax (local)	..	163	1 165	3 148	7 261	6 825	13 318	20 810	23 813	23 915
Stamp tax	..	34	193	388	588	522	637	953	881	846
4500 Non-recurrent taxes	..	22	95	537	0	0	0	0	0	0
Asset revaluation tax	..	22	95	537	..	..	..	..	..	..
4510 On net wealth	..	..	0	0	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	0	0	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	4 190	16 497	52 271	80 861	99 769	106 717	110 326	133 095	135 276
5100 Taxes on production, sale, transfer, etc.	..	4 114	16 024	50 023	78 414	96 573	99 970	103 254	125 207	127 551
5110 General taxes	..	1 471	6 964	23 212	40 942	51 800	59 105	60 162	77 471	82 174
5111 Value added taxes	..	1 471	6 964	23 212	40 942	51 800	59 105	60 162	77 471	82 174
Value added tax	..	1 471	6 964	23 212	40 942	51 800	59 105	60 162	77 471	82 174
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
Business tax	..	..	..	..	..	..	..	..	..	..
5113 Other	..	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	2 643	9 059	26 811	37 472	44 773	40 865	43 092	47 736	45 377
5121 Excise duties	..	1 029	4 924	18 155	27 880	31 340	27 661	31 857	36 218	34 691
Commodity tax	..	0	0	0	0	0	0	0	0	0
Defence tax on commodity tax	..	0	0	0	0	0	0	0	0	0
Liquor tax	..	298	1 022	1 963	2 268	2 878	2 947	3 228	3 261	3 504
Defence tax on liquor tax	..	78	0	0	0	0	0	0	0	0
Education tax on liquor tax	..	0	81	516	580	724	764	808	788	844
Textile tax	..	0	0	0	0	0	0	0	0	0
Petroleum tax	..	0	0	0	0	0	0	0	0	0
Transport tax on petrol products	..	0	0	8 404	11 464	13 970	13 248	14 055	15 335	14 563
Education tax on transport tax	..	0	0	1 247	1 715	2 133	1 895	2 154	2 304	2 190
Electricity and gas tax	..	0	0	0	0	0	0	0	0	0
Special excise tax	..	583	1 912	2 985	5 161	5 066	5 484	8 001	10 451	9 719
Defence tax on special excise tax	..	70	337	0	0	0	0	0	0	0
Education tax on special excise tax	..	0	0	498	607	501	485	515	545	455
Rural development on special excise tax	..	0	0	37	54	24	56	61	56	58
Tobacco sales tax (local)	..	0	0	0	0	0	0	0	0	0
Tobacco consumption tax (local)	..	0	1 572	2 251	2 761	2 875	2 782	3 035	3 478	3 358
Motor fuel tax (local)	..	0	0	254	3 270	3 169	0	0	0	0
5122 Profits of fiscal monopolies	..	510	0	0	0	0	0	0	0	0
Monopoly profit	..	510	..	..	..	..	..	..	..	..
5123 Customs and import duties	..	1 014	3 692	5 936	7 690	11 046	11 012	8 907	9 213	8 250
Customs duties	..	762	2 765	5 800	7 411	10 666	10 562	8 495	8 815	7 882
Defence tax on customs duties	..	248	919	0	0	0	0	0	0	0
Special customs duties	..	0	0	0	0	0	0	0	0	0
Tonnage tax	..	0	0	0	0	0	0	0	0	0
Education tax on imports	..	0	7	99	234	336	429	390	370	345
Rural dev. tax on customs exemptions	..	0	0	37	45	44	21	22	28	23
Previous year receipts	..	4	0	0	0	0	0	0	0	0
5124 Taxes on exports	..	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	90	444	2 720	1 902	2 387	2 192	2 328	2 305	2 436
Telephone tax	..	50	262	1 457	0	0	0	0	0	0
Defence tax on telephone tax	..	33	0	0	0	0	0	0	0	0
Entertainment tax	..	0	0	0	0	0	0	0	0	0
Defence tax on entertainment tax	..	0	0	0	0	0	0	0	0	0
Entertainment tax (local)	..	0	0	0	0	0	0	0	0	0
Travel tax	..	0	0	0	0	0	0	0	0	0
Admission tax	..	0	0	0	0	0	0	0	0	0
Defence tax on admission tax	..	0	0	0	0	0	0	0	0	0
Education tax on banking & insurance	..	0	108	473	721	951	938	1 004	1 092	1 277
Horse race tax (local)	..	3	56	566	864	1 068	1 042	1 089	1 016	970
Rural dev. tax on horse race tax	..	0	0	84	165	215	212	235	197	189
Butchery tax (local)	..	5	18	51	52	58	0	0	0	0
Regional development tax (local)	..	0	0	89	100	95	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	75	474	2 248	2 447	3 196	6 747	7 072	7 888	7 725
5210 Recurrent taxes	..	75	474	2 248	2 447	3 196	6 747	7 072	7 888	7 725
License tax (local)	..	18	48	241	77	76	0	0	0	0
Automobile tax (local)	..	57	426	2 007	2 370	3 120	6 747	7 072	7 888	7 725
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	150	259	4 907	8 155	9 974	10 399	9 642	11 514	13 269
6100 Paid solely by business	..	0	0	0	0	0	0	0	0	0
6200 Other	..	150	259	4 907	8 155	9 974	10 399	9 642	11 514	13 269
Unallocable tax revenue	..	143	0	0	0	0	0	0	0	0
Previous year tax	..	0	213	1 474	2 965	4 449	4 774	3 435	4 430	5 873
Previous year tax (local)	..	6	47	474	672	654	601	392	540	719
Unallocable defence tax	..	0	0	-3	0	0	0	0	0	0
Education tax on local taxes	..	0	0	2 962	4 518	4 871	5 024	5 815	6 544	6 677
Total tax revenue on cash basis	..	6 687	37 262	136 295	258 571	295 968	347 332	393 559	506 548	523 985
Total tax revenue on accrual basis	..	..	..	..	..	..	..	..	..	..
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	..	..	..	..	..	..	..
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	..	..	..	..	..	..	..	..
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	..	..	..	..	..	..	..	..	..
Imputed social contributions	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and all social contributions	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Year ending 31st December. Data are on cash basis. Heading 2000: From 1997 the contributions to the three funds (civil servant pension fund, private school teachers pension fund and medical insurance fund) are classified as security social contributions. The reasons for the change are that the contributions either became mandatory or the fund started to be managed by public authorities in that year, thereby meeting the OECD definition of social security contributions. Heading 2200: From 2007, this includes long-term care insurance.

Source: Ministry of Finance and Economy, Ministry of Home Affairs.

Statlink

Table 5.22. Latvia: Details of tax revenue, 1965-2019

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	..	..	..	1 995	6 401	5 162	6 695	7 334	9 076	9 505
Total tax revenue exclusive of taxes collected for the EU	..	..	..	1 995	6 362	5 137	6 667	7 286	9 016	9 459
1000 Taxes on income, profits and capital gains	..	..	..	480	1 857	1 292	1 690	1 833	2 049	2 026
1100 Of individuals	..	..	..	376	1 287	1 116	1 320	1 445	1 742	1 978
1110 On income and profits	..	..	..	376	1 287	1 116	1 320	1 445	1 742	1 978
Personal income tax	..	..	..	376	1 287	1 116	1 320	1 445	1 740	1 978
Solidarity tax	..	..	..	0	0	0	0	0	2	1
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	105	570	175	370	389	308	48
1210 On profits	..	..	..	105	570	175	370	389	308	48
1220 On capital gains	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	669	1 774	1 554	1 933	2 030	2 658	2 911
2100 Employees	..	..	..	167	479	389	531	585	779	847
2110 On a payroll basis	..	..	..	167	479	389	531	585	779	847
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	..	..	501	1 283	1 155	1 391	1 432	1 855	2 037
2210 On a payroll basis	..	..	..	501	1 283	1 155	1 391	1 432	1 855	2 037
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	..	..	1	12	9	11	12	25	27
2310 On a payroll basis	..	..	..	1	12	9	11	12	25	27
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	..	..	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	4	3	3	3	3	3
Risk duty of business	..	..	..	..	4	3	3	3	3	3
4000 Taxes on property	..	..	..	76	195	157	221	246	275	283
4100 Recurrent taxes on immovable property	..	..	..	63	106	128	173	197	223	226
4110 Households	..	..	..	0	0	0	22	24	37	40
4120 Others	..	..	..	63	106	128	151	173	186	187
Tax on property	..	..	..	63	106	128	151	173	186	187
Tax on land	..	..	..	0	0	0	0	0	0	0
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	3	3	5	7	10	11
4310 Estate and inheritance taxes	..	..	..	..	3	3	5	7	10	11
Duty for legacies and donations	..	..	..	..	0	2	3	4	8	9
Stamp duty for transactions made in Land Register in relation to legacies and donations	..	..	..	..	1	0	0	1	1	1
Duty for consolidation of ownership and legal cliens in Land Register anent legacies and donations	..	..	..	..	2	2	2	2	2	2
4320 Gift taxes	..	..	..	..	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	..	..	..	13	86	26	43	42	42	45
Duties on transactions with privatization vouchers	..	..	..	0	0	0	0	0	0	0
Stamp duty for transactions made in Land Register, which have been collected from juridical persons, except legacies and donations	..	..	..	0	1	1	1	1	1	1
Duty for consolidation of ownership and legal liens in Land Register, which have been collected from juridical persons, except legacies and donations	..	..	..	4	27	13	17	18	18	19
Stamp duty for transactions made in Land Register, which have been collected from physical persons, except legacies and donations	..	..	..	1	8	1	2	2	2	2
Duty for consolidation of ownership and legal liens in Land Register, which have been collected from physical persons, except legacies and donations	..	..	..	7	51	11	23	20	21	23
4500 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	770	2 572	2 157	2 849	3 222	4 090	4 281
5100 Taxes on production, sale, transfer, etc.	..	..	..	739	2 515	2 031	2 695	3 052	3 875	3 977
5110 General taxes	..	..	..	476	1 753	1 301	1 855	2 130	2 698	2 783
5111 Value added taxes	..	..	..	476	1 727	1 202	1 690	1 876	2 449	2 632
5112 Sales tax	..	..	..	0	0	0	0	31	0	0
Subsidised electricity tax	..	..	..	..	..	..	..	31	..	..
5113 Other	..	..	..	0	27	99	165	223	249	150
Mandatory procurement public service obligation fee	..	..	..	..	27	99	165	223	249	150
5120 Taxes on specific goods and services	..	..	..	262	761	730	840	922	1 177	1 194
5121 Excise duties	..	..	..	232	626	645	742	807	1 041	1 068
Excise duty on alcoholic beverages	..	..	..	63	127	111	124	128	194	200
Excise duty on beer	..	..	..	4	15	25	24	27	53	54
Excise duty on oil products	..	..	..	124	359	360	388	428	536	542
Excise duty on tobacco	..	..	..	27	92	130	160	178	213	228
Excise duty on other products	..	..	..	14	32	18	24	25	16	17
Excise duty on coffee and non alcoholic beverages	..	..	..	6	8	13	14	14	16	17
Excise duty / Tax on cars and motorcycles	..	..	..	8	24	5	10	11	0	0
Excise duty on natural gas	..	..	..	0	0	1	22	20	23	22
Tax on electricity	..	..	..	0	1	1	1	2	5	5
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	21	70	38	29	43	58	52
Customs duties	..	..	..	21	40	25	28	40	53	50
Levies on imported agricultural products	..	..	..	0	2	0	0	0	0	0
Excise duty of imported goods for omission for free turnover	..	..	..	0	28	14	2	3	5	2
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	10	66	47	68	72	78	74
Taxes on lotteries and gambling	..	..	..	7	42	22	29	32	44	47
Financial stability fee	..	..	..	0	0	0	5	4	10	7
Passenger departure duty	..	..	..	3	0	0	0	0	0	0
Contributions to the EU Single Resolution Fund	..	..	..	0	0	0	0	8	7	6
Contributions to the fund for the protection of the insured	..	..	..	0	1	1	1	1	0	0
Contributions to the deposit guarantee fund	..	..	..	0	22	24	32	28	17	14
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	32	57	126	154	170	215	304
5210 Recurrent taxes	..	..	..	32	57	73	140	142	168	171
5211 Paid by households: motor vehicles	..	..	..	12	16	34	48	54	62	64
Vehicle tax for vehicles which have been registered on physical persons	..	..	..	0	0	0	48	54	62	64
Annual vehicle duty for vehicles which have been registered on physical persons	..	..	..	12	16	34	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	0	20	22	45	46	53	52
Tax on cars belonging to enterprises	..	..	..	..	0	0	21	20	21	21
Vehicle tax for vehicles which have been registered on judical persons	..	..	..	..	0	0	24	26	32	31
Annual vehicle duty for vehicles which have been registered on judical persons	..	..	..	..	20	22	0	0	0	0
5213 Paid in respect of other goods	..	..	..	20	21	17	47	42	52	55
Duty for keeping animals	..	..	..	0	0	0	0	0	0	0
Income from lease of reservoirs and fishing rights and non-production use of fishing rights (fishing cards)	..	..	..	0	0	0	1	1	1	1
Business and professional licences	..	..	..	5	6	4	27	20	21	23
State duties and payments for issue of special permits (licences) and registration of documents that commensurate correspondence of professional qualification	..	..	..	1	0	0	0	0	0	0
Lottery and gambling state duty	..	..	..	1	4	2	2	2	4	4
Gambling equipment marking duty	..	..	..	0	1	1	0	0	0	0
Payment for rental of commercial fishing rights	..	..	..	0	0	0	0	1	1	1
Lottery of goods and services organization duty	..	..	..	2	0	0	0	0	0	0
State duty for using numerative rights	..	..	..	0	0	0	0	0	0	0
State duty for keeping oil products` security reserves	..	..	..	0	0	0	24	16	16	19
Tax on natural resources	..	..	..	15	15	12	19	22	30	30
5220 Non-recurrent taxes	..	..	..	0	0	53	14	28	47	133
Revenue from state-owned greenhouse gas emission unit trade	..	..	..	..	..	53	14	0	0	0
Payment for emission quota trading	..	..	..	..	..	0	0	11	20	105
The fee for the appeal of procurement	..	..	..	..	..	0	0	0	0	0
Toll for the use of motorways	..	..	..	..	..	0	0	17	27	28
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Memorandum items
Customs duties collected on behalf of the EU	..	..	..	..	37	25	28	40	53	40
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	..	8	7	6
Total tax revenue on cash basis	..	..	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	1 995	6 401	5 162	6 695	7 334	9 076	9 505
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	14	1	1	0	0	0	0
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	..	..
Difference in treatment of tax credits	..	..	..	0	0	0	0	0	..	..
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	..	..
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	..	..
National Accounts: Taxes and actual social contributions	..	..	..	2 009	6 402	5 163	6 695	7 334	9 076	9 505
Imputed social contributions	..	..	..	12	51	36	59	80	108	149
National Accounts: Taxes and all social contributions	..	..	..	2 022	6 453	5 199	6 754	7 415	9 184	9 653

.. Not available

Note: Year ending 31st December. Data on accrual basis.

Source: Ministry of Finance.

Statlink

Table 5.23. Lithuania: Details of tax revenue, 1965-2019

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	..	..	..	4 154	8 730	7 961	9 377	10 727	13 759	14 780
Total tax revenue exclusive of taxes collected for the EU	..	..	..	4 154	8 656	7 908	9 370	10 716	13 637	14 650
1000 Taxes on income, profits and capital gains	..	..	..	1 111	2 625	1 281	1 726	2 013	2 625	4 288
1100 Of individuals	..	..	..	1 020	1 891	1 005	1 250	1 440	1 933	3 529
1110 On income and profits	..	..	..	1 020	1 810	972	1 226	1 390	1 847	3 529
Tax on payroll and workforce	..	..	..	950	1 628	793	1 008	1 148	1 416	2 990
Tax on income from individual activities	..	..	..	40	81	36	48	55	83	110
Tax on capital income	..	..	..	31	102	143	170	187	348	429
1120 On capital gains	..	..	..	0	81	33	24	50	86	0
1200 Corporate	..	..	..	90	734	276	477	574	691	759
1210 On profits	..	..	..	90	734	276	477	574	691	759
1220 On capital gains	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	1 362	2 643	3 293	3 791	4 338	5 752	4 706
2100 Employees	..	..	..	107	233	641	763	873	1 156	3 574
2110 On a payroll basis	..	..	..	107	233	641	763	873	1 156	3 574
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	..	..	1 119	2 180	2 109	2 526	2 916	3 894	359
2210 On a payroll basis	..	..	..	1 119	2 180	2 109	2 526	2 916	3 894	359
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	..	..	135	230	544	502	549	702	773
2310 On a payroll basis	..	..	..	135	230	544	502	549	702	773
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	..	..	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	62	83	103	97	126	137	145
4100 Recurrent taxes on immovable property	..	..	..	61	82	102	96	125	135	143
4110 Households	..	..	..	3	6	7	8	17	36	39
4120 Others	..	..	..	58	76	95	88	108	99	105
Tax on land from corporations	..	..	..	3	8	9	10	10	5	6
Tax on immovable property	..	..	..	55	69	86	77	98	94	99
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	1	2	1	1	1	2	2
4310 Estate and inheritance taxes	..	..	..	1	2	1	1	1	2	2
4320 Gift taxes	..	..	..	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	..	..	..	0	0	0	0	0	0	0
4500 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	1 619	3 378	3 284	3 762	4 249	5 246	5 640
5100 Taxes on production, sale, transfer, etc.	..	..	..	1 556	3 298	3 202	3 685	4 176	5 150	5 541
5110 General taxes	..	..	..	1 086	2 339	2 183	2 611	2 913	3 552	3 876
5111 Value added taxes	..	..	..	1 005	2 330	2 180	2 611	2 889	3 522	3 850
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	81	8	3	0	24	30	26
Deductions from revenue according to the RoL on the financing of road maintence and development	..	..	..	81	0	0	..	0	0	0
Deductions from revenue according to the RoL Forestry Law	..	..	..	0	0	0	..	24	30	26
Turnover tax on goods	..	..	..	0	0	0	..	0	0	0
Deductions from Ignalina nuclear power plant income generated by sales of electricity	..	..	..	0	8	3	..	0	0	0
Turnover tax on publications of erotic and violent nature	..	..	..	0	0	0	..	0	0	0
Turnover tax on motor cars	..	..	..	0	0	0	..	0	0	0
Turnover tax on goods containing ethyl	..	..	..	0	0	0	..	0	0	0
5120 Taxes on specific goods and services	..	..	..	470	960	1 019	1 073	1 263	1 598	1 665
5121 Excise duties	..	..	..	428	835	903	996	1 165	1 444	1 503
Alcoholic beverages	..	..	..	10	2	10	12	6	17	20
Manufactured tabacco	..	..	..	41	121	170	209	270	293	300
Oil and other oil products	..	..	..	230	451	487	534	619	807	835
Electricity	..	..	..	2	0	3	3	4	2	2
Luxury cars	..	..	..	1	0	0	0	0	0	0
Sugar	..	..	..	25	13	1	7	1	0	0
Other former minor excises	..	..	..	5	0	0	0	0	0	0
Wine and sparkling wine	..	..	..	6	23	30	31	36	43	48
Beer	..	..	..	24	38	44	38	50	86	84
Other alcoholic beverages	..	..	..	84	186	158	162	179	196	213
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	41	61	53	0	0	116	122
Taxes on international trades and transactions	..	..	..	41	0	0	..	..	0	0
Imported sugar tax	..	..	..	0	0	0	..	..	0	0
Custom duties collected for the EU	..	..	..	..	61	53	68	99	116	122
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	0	64	63	77	98	37	39
Tax on lotteries and gambling	..	..	..	..	9	8	12	15	17	19
Contributions to the Guarantee Fund	..	..	..	..	11	5	12	16	0	0
Deposit and investment insurance tax	..	..	..	..	43	48	52	56	12	11
Resolution Fund	..	..	..	..	..	..	..	10	7	8
Other taxes on specific services	..	..	..	..	0	1	2	1	1	2
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	64	80	83	78	74	96	99
5210 Recurrent taxes	..	..	..	64	80	83	78	74	96	99
5211 Paid by households: motor vehicles	..	..	..	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	7	30	13	31	32	39	38
Car registration taxes	..	..	..	0	0	0	15	15	17	18
Conveyance taxes	..	..	..	7	30	13	16	17	21	20
5213 Paid in respect of other goods	..	..	..	57	50	70	47	42	57	61
Pollution taxes	..	..	..	6	18	7	19	13	22	20
Payments by households for licences (not for business purposes)	..	..	..	5	3	6	2	2	2	2
Tax on market place	..	..	..	2	0	0	0	0	0	0
State-imposed fees and charges	..	..	..	34	22	44	6	5	5	6
Other taxes on production	..	..	..	10	6	13	21	22	28	33
5220 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Memorandum items
Customs duties collected on behalf of the EU	..	..	..	..	61	53	68	99	116	122
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	..	10	7	8
Total tax revenue on cash basis	..	..	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	4 154	8 730	7 961	9 377	10 727	13 759	14 780
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	-39	-9	-32	-17	-18	-9	-2
Voluntary social security contributions	..	..	..	0	2	2	3	2	2	2
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	4 115	8 723	7 932	9 362	10 712	13 753	14 781
Imputed social contributions	..	..	..	3	91	103	99	116	138	160
National Accounts: Taxes and all social contributions	..	..	..	4 118	8 814	8 035	9 461	10 828	13 890	14 941

.. Not available

Note: Year ending 31st December. Data on an accrual basis.

Source: Ministry of Finance.

Statlink

Table 5.24. Luxembourg: Details of tax revenue, 1965-2019

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	266	1 543	3 671	8 510	13 456	15 117	17 777	18 830	23 707	24 749
Total tax revenue exclusive of taxes collected for the EU	..	..	3 654	8 482	13 432	15 099	17 761	18 777	23 554	24 584
1000 Taxes on income, profits and capital gains	95	667	1 476	3 106	4 654	5 467	6 274	7 011	9 391	9 678
1100 Of individuals	66	417	884	1 573	2 677	3 156	4 061	4 716	5 599	5 917
1110 On income and profits	66	417	884	1 573	2 677	3 156	4 061	4 716	5 599	5 917
Personal income tax - fixed by assessment	27	106	184	258	389	540	666	721	751	782
Supplementary solidarity income tax	0	10	41	37	59	74	268	305	362	381
Tax on wages and salaries	36	287	601	1 177	1 909	2 136	2 797	3 227	3 904	4 146
Withholding tax on income from capital	2	11	52	88	188	315	223	313	488	516
Special tax on company directors fees	1	2	5	11	20	26	38	44	57	57
Tax on certain income of non-residents	0	1	1	2	1	1	1	1	1	2
Tax withheld on savings income (non-residents)	0	0	0	0	51	33	40	0	0	0
Withholding tax on interest	0	0	0	0	60	31	28	20	31	30
Crisis tax	0	0	0	0	0	0	0	0	0	0
Temporary budgetary balance tax	0	0	0	0	0	0	0	85	5	2
Tax withheld on contributions to a registered supplementary pension plan for self-employed persons	..	..	0	0	0	0	0	0	0	1
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
Tax on betting gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	29	250	592	1 533	1 977	2 311	2 213	2 295	3 793	3 761
1210 On profits	29	250	592	1 533	1 977	2 311	2 213	2 295	3 793	3 761
Corporation tax	18	168	376	1 031	1 381	1 646	1 530	1 569	2 616	2 460
Supplementary solidarity corporation tax	0	2	8	43	58	61	113	120	177	192
Trade tax	0	80	209	460	538	603	569	606	1 000	1 110
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	86	443	1 011	2 224	3 710	4 387	5 132	5 548	6 483	6 854
2100 Employees	32	175	388	993	1 691	2 017	2 308	2 498	2 970	3 159
2110 On a payroll basis	..	175	388	993	1 691	2 017	2 308	2 498	2 970	3 159
2120 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2200 Employers	49	243	494	964	1 580	1 888	2 157	2 335	2 707	2 844
2210 On a payroll basis	..	243	494	964	1 580	1 888	2 157	2 335	2 707	2 844
2220 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	5	25	129	266	438	482	667	715	806	851
2310 On a payroll basis	..	25	129	266	438	482	667	715	806	851
2320 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	2	10	0	0	0	0	0	0	0	0
Payroll tax	2	10	..	..	..	..	..	..	..	..
4000 Taxes on property	16	87	309	910	1 294	1 062	1 296	1 715	2 315	2 416
4100 Recurrent taxes on immovable property	4	9	14	21	27	29	33	36	38	38
Taxes on ownership of lands and buildings	4	9	14	21	27	29	33	36	38	38
4110 Households	..	..	0	0	0	0	0	0	0	0
4120 Others	..	..	0	0	0	0	0	0	0	0
4200 Recurrent taxes on net wealth	7	44	172	633	878	831	980	1 318	1 692	1 844
4210 Individual	0	0	0	0	0	0	0	0	0	0
Wealth tax	..	..	..	..	..	..	..	..	..	..
4220 Corporate	7	44	172	633	878	831	980	1 318	1 692	1 844
Wealth tax	2	15	58	152	172	208	269	385	682	771
Holding tax	3	29	114	481	706	622	710	933	1 010	1 073
4300 Estate, inheritance and gift taxes	1	5	11	23	47	50	72	74	91	114
4310 Estate and inheritance taxes	1	5	11	23	47	50	72	74	91	114
4320 Gift taxes	0	0	0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	4	30	112	232	343	152	212	287	494	420
Registration taxes	4	26	94	208	288	116	164	221	385	319
Mortgage taxes	1	3	9	12	29	21	28	39	66	64
Stamp duties	0	2	2	5	7	5	7	8	8	9
Tax on contruction in dense sectors	0	0	0	0	1	1	1	2	2	3
Tax on sale of real estate	0	0	6	7	17	8	10	16	30	23
Mortgage tax on salaries	0	0	1	1	1	1	1	1	1	1
Building permits	0	0	0	0	0	0	0	0	0	0
Infrastructure tax	0	0	0	0	0	0	0	0	0	0
Authorisation taxes on oil tanks	0	0	0	0	0	0	0	0	0	0
Tax on secondary residence	0	0	0	0	0	1	0	0	0	0
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	66	336	868	2 260	3 784	4 180	5 052	4 528	5 489	5 772
5100 Taxes on production, sale, transfer, etc.	62	327	848	2 229	3 709	4 105	4 969	4 442	5 392	5 675
5110 General taxes	33	179	443	1 127	2 231	2 616	3 399	2 946	3 503	3 699
5111 Value added taxes	0	179	443	1 127	2 231	2 616	3 399	2 946	3 503	3 699
VAT own resources	..	18	75	92	50	41	49	45	59	64
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	33	0	0	0	0	0	0	0	0	0
Turnover tax	33	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	30	148	404	1 103	1 478	1 489	1 570	1 496	1 888	1 977
5121 Excise duties	26	134	365	1 036	1 394	1 401	1 484	1 374	1 556	1 674
Excise duties on mineral oils	1	1	10	100	135	145	197	184	197	221
Excise duties on tobacco (part on national production)	..	0	8	24	66	70	85	81	146	159
Autonomous excise duties on mineral oils	..	76	173	414	559	536	530	495	532	551
Tax on the consumption of national alcoholic beverages and spirits	1	5	19	20	21	20	25	28	42	46
Excise duties on tobacco	..	40	141	407	418	422	445	394	430	462
Supplementary tax on fuel	..	0	0	59	145	132	126	117	128	135
Tax on control of domestic fuel	..	0	0	2	3	3	2	2	2	2
Excise duty on liquefied petroleum	..	0	0	0	0	0	0	0	0	0
Excise duty on benzol	..	0	0	1	1	1	1	1	1	1
Excise duties on imported alcoholic beverages	..	3	5	5	6	5	7	8	11	13
Excise duties on beers (national production)	..	4	2	3	4	4	4	5	4	4
Excise duty on fermented fruit beverages	..	2	3	0	0	0	0	0	0	0
Excise duties on fermented sparkling beverages	..	0	1	0	0	0	0	0	0	0
Excise duty on sugar	..	0	1	0	0	0	0	0	0	0
Excise UEBL	..	0	0	0	0	0	0	0	0	0
Excise duties on nationally produced alcoholic beverages	..	1	1	0	0	0	0	0	0	0
Excise duty on Kyoto	..	0	0	0	37	62	62	58	62	80
Excise duty on alcopops	..	0	0	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	1	5	11	27	24	18	16	23	24	26
Levies on imported agricultural products	1	0	0	0	1	0	0	0	0	0
Customs duty	0	0	0	0	0	0	0	0	0	0
Customs duty + mobiles + C.E.C.A. + anti-dumping	0	4	11	27	23	18	15	23	24	26
Agricultural compensatory amounts	0	0	0	0	0	0	0	0	0	0
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	2	6	22	39	60	69	70	98	308	277
Tax on betting stakes	0	0	0	0	0	0	0	0	0	0
Tax on insurance	1	5	15	23	32	40	45	46	53	59
Tax on transport	1	0	0	0	0	0	0	0	0	0
Tourist tax	0	0	1	1	2	2	2	3	3	3
Tax on national lottery	0	0	3	4	3	3	0	0	0	0
Tax on casino gambling	0	0	3	9	21	23	21	19	20	22
Tax on bank notes	0	0	0	0	0	0	0	0	0	0
Entertainment tax	0	1	1	2	2	1	2	2	1	1
Contributions to FGDL	0	0	0	0	0	0	0	0	95	45
Contributions to FRL	..	..	..	..	..	..	..	29	129	139
Special tax for insurers in the interest of the rescue service	0	0	0	0	0	0	0	0	7	6
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	4	6	1	0	1	1	1	0	0
C.E.C.A.	..	3	4	0	0	0	0	0	..	..
Co-responsibility tax on milk	..	1	2	1	0	1	1	1	..	..
Co-responsibility tax on cereals	..	0	0	0	0	0	0	0	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	3	9	20	30	75	75	83	86	97	97
5210 Recurrent taxes	3	8	18	28	68	68	72	71	70	70
5211 Paid by households: motor vehicles	2	4	9	16	39	39	40	41	40	40
5212 Paid by others: motor vehicles	1	4	7	11	26	26	27	28	27	27
5213 Paid in respect of other goods	0	0	1	2	2	3	4	3	3	3
Tax on licenced premises	0	0	0	0	1	1	1	1	1	1
Ship registration tax	0	0	0	1	1	1	2	1	1	1
Dog tax	0	0	1	1	1	1	1	1	1	1
Tax on peddling	0	0	0	0	0	0	0	0	0	0
Tax on ships	0	0	0	0	0	0	0	0	0	0
5220 Non-recurrent taxes	0	0	2	2	7	7	11	15	27	27
Emission permits	..	..	0	0	0	0	5	7	18	17
Car registration taxes	..	..	2	2	7	7	6	8	9	10
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	7	11	14	22	23	28	29	29
6100 Paid solely by business	..	0	6	11	13	16	15	28	29	29
Supplementary tax on electricity	..	0	0	2	2	2	2	2	2	2
Tax on distribution of electricity	..	0	3	4	1	1	1	1	1	1
Tax on production of electricity	..	0	2	2	1	1	1	0	4	2
Tax on natural gas consumption	..	0	0	0	3	4	5	4	5	5
Tax on enterprise register	..	0	1	1	0	0	0	0	0	0
Tax concerning foreign affairs departments	..	0	0	0	2	5	5	4	5	5
Chancellery stamps	..	0	1	2	4	3	2	1	1	2
VAT reclassified as tax on production	..	0	0	1	1	1	1	1	1	2
Under-compensation of VAT (flat rate system)	..	0	2	0	0	0	0	0	0	0
Tax on water	..	0	2	0	0	0	0	0	0	0
6200 Other	..	0	0	0	0	0	0	0	0	0
Memorandum items
Customs duties collected on behalf of the EU	..	..	11	27	23	18	15	23	24	26
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	..	29	129	139
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	..	..	..	..	198	194	191
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	266	1 543	3 722	8 612	13 385	14 746	17 800	19 087	23 584	25 170
Total tax revenue on accrual basis	..	..	3 671	8 510	13 456	15 117	17 777	18 830	23 707	24 749
Conciliation with National Accounts
Additional taxes included in national accounts	..	..	0	0	0	0	0	0	0	0
Tax excluded from national accounts	..	..	0	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	0	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	0	0	0	0	-13	-1	-6	-10
Voluntary social security contributions	..	..	4	18	18	28	33	38	46	48
Miscellaneous differences	..	..	0	0	0	0	0	0	0	0
National Accounts: taxes and actual social contributions	..	..	3 675	8 528	13 474	15 146	17 797	18 867	23 747	24 787
Imputed social contributions	..	..	267	288	429	505	605	669	775	813
National Accounts: taxes and all social contributions	..	..	3 941	8 816	13 903	15 651	18 402	19 536	24 523	25 600

.. Not available

Note: The civil year ends December 31st. From 1990 onwards, data are on an accrual basis. Under the heading 2000, the difference between the total social security contributions and those collected by the social security parastatals corresponds to the levy for realignment of pensions operated on the remuneration and pensions of employees and former agents of P&T and BCEE; one of these establishments belonging to the "non-corporate and quasi-corporate sector" and the other to the "credit institutions sector".

Source: General account of the State.

Statlink

Table 5.25. Mexico: Details of tax revenue, 1965-2019

Million MXN

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	..	771	102 005	767 216	1 382 103	1 716 243	2 165 501	2 953 480	3 797 888	3 995 654
1000 Taxes on income, profits and capital gains	..	230	34 673	276 548	554 099	683 604	957 213	1 230 555	1 671 513	1 694 143
1100 Of individuals	..	..	..	..	238 938	313 473	425 621	609 384	804 236	829 501
Tax on income of individuals	..	..	..	..	238 938	313 473	425 621	609 384	804 236	829 501
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	217 790	246 745	392 199	592 443	809 834	803 643
Tax on income of corporations	..	..	..	..	217 790	246 745	392 199	592 443	809 834	803 643
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	230	34 673	276 548	97 370	123 386	139 393	28 728	57 443	60 999
Tax on income	..	..	..	244 841	54 785	66 937	89 028	36 268	50 878	54 686
Tax on asset	..	..	..	13 913	15 670	-624	-1 325	-502	-396	-585
Credit on salary	..	..	..	17 794	23 177	9 708	1 274	993	1 172	1 290
Oil yields tax	..	..	..	0	3 738	2 296	3 210	0	0	0
IETU	..	..	..	0	0	45 069	47 205	-11 777	319	-195
Imposed by activity exploration and extraction of hydrocarbon	..	..	..	0	0	0	0	3 746	5 470	5 803
2000 Social security contributions	..	109	17 165	138 223	236 727	277 459	351 993	409 249	509 087	552 058
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	109	17 165	138 223	236 727	277 459	351 993	409 249	509 087	552 058
2410 On a payroll basis	..	..	..	138 223	236 727	277 459	351 993	409 249	509 087	552 058
2420 On an income tax basis	..	..	..	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	..	8	1 797	11 217	28 071	36 911	53 042	70 221	93 303	101 284
Substitute tax on salary	..	..	..	0	0	0	0	0	0	0
Payroll tax	..	..	..	11 101	20 277	27 813	41 184	69 866	92 833	100 798
Tax on remuneration to the personal work	..	..	..	65	7 578	8 841	11 645	152	270	298
Tax on professions and fees	..	..	..	36	68	71	50	106	111	121
Tax on operations by contract	..	..	..	15	148	186	163	96	90	67
4000 Taxes on property	..	15	1 914	13 964	33 161	38 955	46 238	57 673	77 110	79 262
4100 Recurrent taxes on immovable property	..	10	1 036	9 948	19 425	25 724	31 338	37 961	49 445	50 540
4110 Households	..	0	0	0	0	0	0	0	0	0
4120 Others	..	10	1 036	9 948	19 425	25 724	31 338	37 961	49 445	50 540
Property tax	..	..	..	9 948	19 425	25 724	31 338	37 961	49 445	50 540
4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	8	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	8	..	..	..	..	..	..	..
4320 Gift taxes	..	..	0	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	5	870	4 017	13 736	13 231	14 900	19 712	27 665	28 722
Alienation of immovable property	..	..	..	1 763	1 076	1 122	1 271	1 595	1 823	1 939
Transfer of ownership of real estate	..	..	..	2 236	8 147	5 027	4 518	6 671	8 658	8 385
Purchasing property	..	..	..	18	4 513	7 082	9 110	11 447	17 184	18 397
4500 Non-recurrent taxes	..	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	395	44 837	319 612	513 140	651 915	715 811	1 141 170	1 381 659	1 504 252
5100 Taxes on production, sale, transfer, etc.	..	388	44 171	310 325	491 928	630 123	696 150	1 120 610	1 364 208	1 486 758
5110 General taxes	..	121	26 635	189 606	409 013	504 509	556 794	707 213	922 238	933 327
5111 Value added taxes	..	120	26 635	189 606	409 013	504 509	556 794	707 213	922 238	933 327
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
5113 Other	..	1	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	265	17 519	120 720	82 915	125 614	139 356	413 397	441 970	553 432
5121 Excise duties	..	45	10 072	86 163	47 008	86 098	104 111	361 538	358 577	470 993
Special tax on production and services	..	..	..	81 544	41 532	81 427	97 860	354 294	347 436	460 496
Tax on new automobiles	..	..	..	4 619	5 476	4 671	6 252	7 244	11 142	10 497
Tax on luxury goods and services	..	..	..	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	45	6 998	33 285	33 344	26 602	32 324	45 366	67 232	66 295
Step customs officer	..	..	..	423	1 156	2 071	3 065	1 270	1 690	1 554
Import taxes	..	..	..	32 861	32 188	24 531	29 260	44 096	65 543	64 741
5124 Taxes on exports	..	2	75	4	3	0	1	1	0	0
Tax on exports	..	..	..	4	3	0	1	1	0	0
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	8	132	1 042	2 146	10 958	-967	1 763	8 692	9 196
IDE	..	8	..	0	0	8 022	-5 988	-3 323	-629	-405
Tax on lodging	..	0	..	504	1 059	1 384	1 890	2 561	3 945	4 254
Public entertainment tax	..	0	..	240	365	462	566	689	909	924
Tax on lotteries, raffles and gambling	..	0	..	267	705	923	1 213	1 416	2 947	3 403
Tax on commercials	..	0	..	4	17	166	203	210	1 231	376
Various indirect taxes	..	0	..	28	0	1	1 149	209	288	644
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	165	242	226	414	1 956	3 886	4 730	7 468	6 947
Mining fees	..	..	..	226	414	1 956	3 886	4 730	7 468	6 947
5130 Unallocable between 5110 and 5120	..	2	17	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	7	666	9 287	21 212	21 793	19 661	20 560	17 451	17 494
5210 Recurrent taxes	..	7	666	9 287	21 212	21 793	19 661	20 560	17 451	17 494
5211 Paid by households: motor vehicles	..	3	567	8 878	20 692	21 319	19 174	19 880	16 533	16 624
Tax on motor vehicules	..	..	..	8 878	20 692	21 319	19 174	19 880	16 533	16 624
5212 Paid by others: motor vehicles	..	0	0	301	275	281	357	439	640	645
Tax on federal auto transport	..	..	..	301	275	281	357	439	640	645
5213 Paid in respect of other goods	..	4	99	108	246	193	130	240	278	225
Sport fishing	..	..	..	40	98	59	50	62	73	73
Sport hunting	..	..	..	3	0	0	0	0	0	0
Tax on commercial activities	..	..	..	63	147	50	26	64	115	41
Trade in books and magazines	..	..	..	0	0	0	3	1	0	0
Tax on industrial activities	..	..	..	2	0	82	49	93	73	92
Mining	..	..	..	0	0	1	1	21	17	17
5220 Non-recurrent taxes	..	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	14	1 619	7 651	16 905	27 398	41 204	44 612	65 217	64 654
6100 Paid solely by business	..	0	0	0	0	0	0	0	0	0
6200 Other	..	14	1 619	7 651	16 905	27 398	41 204	44 612	65 217	64 654
Accessories	..	..	..	5 504	12 403	22 206	25 301	23 211	45 864	41 063
Unallocable between 1000 and 5000 caused in exercices fiscal previous liquidation slopes or of payment	..	..	..	374	222	30	1 618	4 168	400	79
Additional state and local taxes	..	..	..	1 773	4 280	5 162	14 285	17 232	18 952	23 512
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	..	..	59 065	40 344	41 800	43 806	49 101	50 649
Tax expenditure component	..	..	..	..	35 888	30 635	40 526	42 813	47 929	49 359
Transfer component	..	..	..	..	23 177	9 708	1 274	993	1 172	1 290
Total tax revenue on cash basis	..	771	102 005	767 216	1 382 103	1 716 243	2 165 501	2 953 480	3 797 888	3 995 654
Total tax revenue on accrual basis	..	..	..	..	..	..	..	..	..	..
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	..	..	..	..	..	..	..
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	..	..	..	..	..	..	..	..
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	..	..	..	..	..	..	..	..	..
Imputed social contributions	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and all social contributions	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Year ending 31st December. Data are on cash basis.

Source: Ministry of Finance, Economic Department.

Statlink

Table 5.26. Netherlands: Details of tax revenue, 1965-2019

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	10 860	69 982	104 419	166 824	220 950	227 911	238 488	255 348	300 298	319 236
Total tax revenue exclusive of taxes collected for the EU	..	..	102 926	165 227	218 926	225 943	236 479	252 272	296 931	315 652
1000 Taxes on income, profits and capital gains	3 884	22 998	33 689	43 256	62 463	63 581	59 085	70 849	88 769	99 003
1100 Of individuals	3 008	18 383	25 806	25 116	41 414	48 992	44 830	52 405	61 660	68 968
1110 On income and profits	3 007	18 364	25 757	25 057	41 276	48 771	44 592	52 167	61 514	68 811
Income tax	1 359	2 895	2 455	-880	2 294	2 076	-1 337	-2 566	-1 082	4 858
Wage tax	1 466	14 984	22 258	24 433	37 729	46 102	45 546	53 953	61 573	61 757
Dividend tax	123	486	1 044	1 504	1 253	593	383	780	1 023	2 196
Directors tax	14	0	0	0	0	0	0	0	0	0
Inhabited house tax	45	0	0	0	0	0	0	0	0	0
1120 On capital gains	1	18	50	59	138	221	238	238	146	157
Tax on games of chance	1	18	50	59	138	221	238	238	146	157
1200 Corporate	876	4 615	7 882	18 140	21 049	14 589	14 255	18 444	27 109	30 035
1210 On profits	876	4 615	7 882	18 140	21 049	14 589	14 255	18 444	27 109	30 035
Corporate income and dividend taxes	876	4 615	7 882	18 140	21 049	14 589	14 255	18 444	27 109	30 035
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	3 342	26 641	39 075	64 522	77 072	82 732	97 372	96 426	108 049	109 298
2100 Employees	1 659	11 018	24 109	35 305	40 918	41 637	49 327	48 213	41 775	40 695
2110 On a payroll basis	..	..	..	35 305	40 918	41 637	49 327	48 213	41 775	40 695
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	1 371	12 465	7 837	18 671	25 925	29 351	31 603	34 614	40 702	43 693
2210 On a payroll basis	..	..	..	18 671	25 925	29 351	31 603	34 614	40 702	43 693
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	311	3 158	7 129	10 546	10 229	11 744	16 442	13 599	25 572	24 910
2310 On a payroll basis	..	..	..	0	0	0	0	0	0	0
2320 On an income tax basis	..	..	..	10 546	10 229	11 744	16 442	13 599	25 572	24 910
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	476	2 509	3 816	8 797	10 363	8 770	8 084	9 768	12 142	12 179
4100 Recurrent taxes on immovable property	111	1 021	1 711	3 094	3 488	4 241	5 249	6 382	7 370	7 385
Municipal immovable property tax	-59	821	1 398	..	..	..	..	..	..	..
Other municipal taxes	66	5	18	..	..	..	..	..	..	..
Contributions polder boards	44	195	295	..	..	..	..	..	..	..
Tax on land	59	0	0	..	..	..	..	..	..	..
4110 Households	..	..	..	1 806	1 642	2 058	2 802	3 741	4 513	4 417
Municipal immovable property tax	..	..	..	1 651	1 368	1 553	1 754	1 882	2 032	2 125
Contributions polder boards	..	..	..	155	274	429	492	514	584	606
Levies on social housing corporations	..	..	..	0	0	76	556	1 345	1 897	1 686
4120 Others	..	..	..	1 288	1 846	2 183	2 447	2 641	2 857	2 968
Municipal immovable property tax	..	..	..	893	1 319	1 488	1 686	1 809	1 952	2 041
Contributions polder boards	..	..	..	395	527	695	761	832	905	927
4200 Recurrent taxes on net wealth	86	517	554	824	30	23	1	0	0	0
4210 Individual	86	517	554	824	30	23	1	..	..	..
Property tax of individuals	86	517	554	824	30	23	1	..	..	..
4220 Corporate	0	0	0	0	0	0	0	..	..	..
4300 Estate, inheritance and gift taxes	117	336	522	1 483	1 877	1 721	1 730	1 614	1 731	1 777
4310 Estate and inheritance taxes	..	304	472	1 303	1 877	1 721	1 730	1 614	1 731	1 777
Estate tax	..	0	0	0	0	0	0	0	0	0
Inheritance tax	..	304	472	1 303	1 877	1 721	1 730	1 614	1 731	1 777
4320 Gift taxes	..	32	50	180	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	162	635	1 030	3 396	4 968	2 785	1 104	1 772	3 041	3 017
Stamp duties	44	0	0	0	0	0	0	0	0	0
Registration duties	118	0	0	0	0	0	0	0	0	0
Tax on legal transactions	0	635	1 030	0	0	0	0	0	0	0
Real estate transfer tax	0	0	0	2 804	4 925	2 785	1 104	1 772	3 041	3 017
Tax on capital formation	0	0	0	592	43	0	0	0	0	0
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	3 110	17 675	27 585	49 472	70 084	71 866	72 824	77 889	90 531	97 978
5100 Taxes on production, sale, transfer, etc.	2 943	16 204	25 067	44 871	63 673	64 247	65 030	69 315	81 470	88 461
5110 General taxes	1 344	11 081	17 216	28 857	42 884	42 674	42 459	44 922	52 782	58 186
5111 Value added taxes	0	11 081	17 216	28 849	42 873	42 654	42 424	44 879	52 712	58 115
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	1 344	0	0	8	11	20	35	43	70	71
Turnover tax	1 344	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	1 600	5 123	7 850	16 014	20 789	21 573	22 571	24 393	28 688	30 275
5121 Excise duties	880	3 789	5 985	13 755	17 724	18 392	17 309	18 020	20 995	22 039
Excise on spirits	129	463	422	397	335	331	306	314	342	331
Excise on beer	34	123	259	263	310	389	413	451	457	422
Excise on sugar	45	9	27	0	0	0	0	0	0	0
Excise on tobacco	307	839	948	1 590	2 136	2 437	2 228	2 222	2 669	2 547
Excise on wine	14	82	91	173	257	304	348	354	347	330
Registration tax on motor vehicles	0	613	1 189	2 875	3 647	2 096	1 159	1 462	2 270	2 347
Excise on soft drinks	0	59	186	216	155	156	154	207	278	269
Levies for nuclear reactor	0	0	0	0	0	0	0	0	0	0
Excise on petrol	310	1 280	1 684	3 151	4 010	4 086	3 960	4 109	4 472	4 574
Excise on other mineral oils	41	295	808	2 139	2 965	3 573	3 630	3 757	3 919	3 887
Levies on air pollution	0	27	304	0	0	0	0	0	0	0
Taxes on pollution/resources	0	0	68	462	456	655	144	345	379	502
Levies on energy	0	0	0	2 387	3 333	4 250	4 856	4 679	5 724	6 698
Other excise duties and consumption taxes	0	0	0	0	0	0	0	0	0	0
Other environmental taxes	0	0	0	34	35	15	10	14	27	22
Strategic stockpile tax on mineral oils	0	0	0	68	85	100	101	106	111	110
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	702	971	1 375	1 310	1 679	1 732	1 756	2 266	2 504	2 709
EU levies on food products	338	295	168	0	0	0	0	0	0	0
MCA levy	0	9	0	0	0	0	0	0	0	0
Remaining import duties	364	667	1 207	0	0	0	0	0	0	0
Custom duties collected for the EU	..	..	..	1 310	1 679	1 732	1 756	2 266	2 504	2 709
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	77	0	0	0	0	0	0	0	0
Selective investment regulation levy	..	77	..	..	..	..	..	..	..	..
5126 Taxes on specific services	16	222	372	662	1 041	1 213	3 253	3 751	4 946	5 284
Tax on fire insurance	2	0	0	0	0	0	0	0	0	0
Entertainment tax	14	0	0	0	0	0	0	0	0	0
Tax on insurances	0	209	340	512	807	861	2 343	2 375	2 715	2 880
Tourist tax	0	14	32	83	125	131	164	206	288	342
Tax on games of chance	0	0	0	67	109	221	239	238	384	415
Flight tax	0	0	0	0	0	0	0	0	0	0
Bank levies	0	0	0	0	0	0	507	478	939	1 015
Contribution to EU Single Resolution Fund	..	..	..	..	..	..	..	454	620	632
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	1	64	118	287	345	236	253	356	243	243
ESCC levy	1	5	0	0	0	0	0	0	0	0
Sugar contribution	0	23	36	0	0	0	0	0	0	0
Milk levy	0	36	82	0	0	0	0	0	0	0
EU levies on food products	0	0	0	273	345	236	253	356	243	243
Sugar storage duty	0	0	0	14	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	167	1 470	2 518	4 601	6 411	7 619	7 794	8 574	9 061	9 517
5210 Recurrent taxes	165	1 470	2 518	4 601	6 411	7 619	7 751	8 410	8 800	8 993
5211 Paid by households: motor vehicles	27	463	799	2 288	3 211	4 084	4 008	4 470	4 686	4 752
Motor vehicle tax	27	427	744	2 288	3 211	4 084	4 008	4 470	4 686	4 752
Motor vehicle licence	0	36	54	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	132	604	1 044	554	760	976	959	1 069	1 121	1 137
Motor vehicle tax	132	590	1 026	554	760	976	959	1 069	1 121	1 137
Motor vehicle licence	0	14	18	0	0	0	0	0	0	0
Heavy motor vehicle tax	0	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	6	404	676	1 759	2 440	2 559	2 784	2 871	2 993	3 104
Dog licences	3	23	27	40	54	59	67	65	56	52
Commuter tax	0	5	5	12	21	25	29	29	28	35
Levies on water pollution	1	372	644	1 003	1 220	1 127	1 182	1 212	1 284	1 339
Permission to sell spirits	2	5	0	0	0	0	0	0	0	0
Sewerage charges	0	0	0	650	1 094	1 304	1 463	1 531	1 619	1 669
Levies on manure surplus	0	0	0	18	-4	2	4	3	4	7
Noise nuisance tax civil aviation	0	0	0	36	55	42	39	31	2	2
5220 Non-recurrent taxes	2	0	0	0	0	0	43	164	261	524
Emission permits	..	..	..	..	..	..	43	164	261	524
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	48	159	254	777	968	962	1 123	416	807	778
6100 Paid solely by business	48	159	254	410	322	326	139	0	0	0
Administrative levies	48	159	254	410	322	326	139	..	..	..
6200 Other	0	0	0	367	646	636	984	416	807	778
Employers tax	..	..	..	331	497	609	804	208	563	496
Tax revenue from Caribbean Netherlands	..	..	..	0	0	13	100	128	152	161
Other taxes on wealth	..	..	..	36	149	14	80	80	92	121
Memorandum items
Customs duties collected on behalf of the EU	..	..	..	1 310	1 679	1 732	1 756	2 266	2 504	2 709
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	..	454	620	632
Total tax revenue on cash basis	10 860	69 982	104 419	165 503	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	166 824	220 950	227 911	238 488	255 348	300 298	319 236
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	1 400	0	0	0	0	0	0
Wage Tax reductions	..	..	..	1 400	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	-70	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	168 154	220 950	227 911	238 488	255 348	300 298	319 236
Imputed social contributions	..	..	..	3 808	3 509	3 545	3 414	3 160	3 685	3 852
National Accounts: Taxes and all social contributions	..	..	..	171 962	224 459	231 456	241 902	258 508	303 983	323 088

.. Not available

Note: Year ending 31st December. From 1999 data are on accrual basis. Heading 2000: From 1998 the figures include some violuntary contributions and the breakdown between premiums paid by employees (2100) and by self-employed / non-employed has been estimated. This is also the case for the breakdown between premiums paid on a payroll or on an income tax basis for those years where both apply. Heading 4100: From 1992, there was a structural break in the data for the 'municipal immovable property tax'. The tax ceased to be collected by the central government at that time and the figures are presented on a different type of statistical registration (no longer cash basis). Heading 5110: Includes 358 millions of euros (1969) and 186 millions of euros (1970) in respect of deduction of turnover tax on stocks existing at 1st January 1969. Heading 5213: Small amounts (less than 2.3 millions euros) of hunting and fishing licence receipts which should be classified here have been omitted.

Source: Social security contributions and local taxes: Central Bureau of Statistics. Other taxes: Ministry of Finance.

Statlink

Table 5.27. New Zealand: Details of tax revenue, 1965-2019

Million NZD

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	1 001	7 594	27 471	39 765	64 046	62 310	72 187	81 499	99 834	99 792
1000 Taxes on income, profits and capital gains	606	5 299	16 370	23 861	40 308	33 494	39 415	44 723	56 173	55 016
1100 Of individuals	394	4 679	13 177	17 126	26 965	23 519	26 555	30 297	37 467	39 677
1110 On income and profits	394	4 679	13 177	17 126	26 965	23 519	26 555	30 297	37 467	39 677
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	207	589	1 780	4 914	9 069	7 609	10 344	11 407	15 559	12 415
1210 On profits	207	589	1 780	4 914	9 069	7 609	10 344	11 407	15 559	12 415
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	5	31	1 413	1 821	4 274	2 366	2 516	3 019	3 147	2 924
NRWT	5	24	277	760	1 506	467	427	733	651	570
Property speculation	0	0	0	0	0	0	0	0	0	0
Absentee income tax	0	7	0	0	0	0	0	0	0	0
Interest	0	0	1 028	990	2 699	1 704	1 643	1 660	1 659	1 528
Dividends	0	0	83	71	69	195	446	626	837	826
Other	0	0	25	0	0	0	0	0	0	0
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees	0	0	0	0	0	0	0	0	0	0
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	0	0	0	0	0	0	0	0	0	0
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	116	602	1 880	2 112	3 417	4 119	4 585	5 046	5 814	6 156
4100 Recurrent taxes on immovable property	84	515	1 722	2 049	3 322	4 031	4 492	4 962	5 709	6 055
Local govt rates and services	81	503	1 550	2 049	3 322	4 031	4 492	4 962	5 709	6 055
Land tax	3	12	172	0	0	0	0	0	0	0
4110 Households	..	..	0	..	..	..	..	..	..	..
4120 Others	..	..	172	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	23	39	80	2	3	2	0	0	0	0
4310 Estate and inheritance taxes	21	37	74	0	0	0	..	..	..	..
4320 Gift taxes	2	2	6	2	3	2	..	..	..	..
4400 Taxes on financial and capital transactions	9	48	78	61	92	86	93	84	105	101
Instrument duty	7	40	62	51	85	82	91	84	105	101
Cheque duty	2	8	16	10	7	4	2	0	0	0
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	280	1 693	9 220	13 792	20 290	24 692	28 184	31 728	37 845	38 618
5100 Taxes on production, sale, transfer, etc.	262	1 624	8 680	12 887	18 832	23 107	26 344	29 584	35 271	36 004
5110 General taxes	77	776	6 163	9 885	15 046	19 143	22 063	24 587	29 521	30 259
5111 Value added taxes	0	0	6 163	9 885	15 046	19 143	22 063	24 587	29 521	30 259
5112 Sales tax	77	776	0	0	0	0	0	0	0	0
Motor vehicles	..	231	..	..	..	..	..	..	..	..
Other sales tax	..	544	..	..	..	..	..	..	..	..
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	186	849	2 517	3 002	3 786	3 964	4 281	4 997	5 750	5 745
5121 Excise duties	124	548	1 929	2 148	1 627	1 782	1 854	2 280	2 622	2 468
On alcoholic beverages	37	84	411	436	573	622	650	672	722	710
Beer	33	64	0	201	290	207	250	262	274	268
Wine	0	0	0	100	163	181	204	216	225	221
Spirits	4	20	0	135	120	234	196	194	223	221
Tobacco	33	99	568	764	159	220	273	362	483	485
Motor vehicles	0	0	7	0	0	0	0	0	0	0
Refined sugar	2	0	0	0	0	0	0	0	0	0
CA petroleum fuels	0	140	835	810	819	872	865	1 185	1 201	1 075
NRF fuel excise	49	121	0	0	0	0	0	0	0	0
Local petroleum fuels	0	18	21	27	30	32	31	33	190	175
CA mileage tax	0	0	0	0	0	0	0	0	0	0
NRF mileage tax	3	0	0	0	0	0	0	0	0	0
Road user charges	0	68	0	0	0	0	0	0	0	0
Energy resources levy	0	20	87	111	46	36	35	28	26	23
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	49	231	505	648	1 857	1 916	2 160	2 442	2 814	3 001
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	13	57	83	206	302	266	267	275	314	276
Lottery (national)	1	6	26	167	290	253	254	260	299	266
Lottery (overseas)	0	0	0	0	0	0	0	0	0	0
Racing	12	46	57	39	12	13	13	15	15	10
Film hire tax	0	1	0	0	0	0	0	0	0	0
Domestic air travel tax	0	3	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	0	12	0	0	0	0	0	0	0	0
Foreign fishing vessels tax	..	0	..	..	..	..	..	..	..	..
Foreign travel tax	..	0	..	..	..	..	..	..	..	..
International departure tax	..	12	..	..	..	..	..	..	..	..
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	18	69	539	905	1 458	1 585	1 840	2 144	2 574	2 614
5210 Recurrent taxes	18	69	539	905	1 458	1 585	1 840	2 144	2 574	2 614
Motor vehicle registration	7	47	154	181	226	172	187	214	227	226
Heavy traffic fees	8	0	285	532	851	1 016	1 205	1 381	1 673	1 716
Accident compensation levies	0	0	0	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles	0	0	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	3	23	100	192	381	397	448	549	674	672
Local authority fees and charges	3	23	100	192	381	397	448	549	674	672
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	1	0	31	5	3	2	2	2
6100 Paid solely by business	..	..	0	..	0	0	0	0	0	0
6200 Other	..	..	1	..	31	5	3	2	2	2
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	1 057	2 568	2 794	2 582	2 352	2 766	2 831
Tax expenditure component	..	..	..	311	873	950	1 349	1 254	1 518	1 429
Transfer component	..	..	..	746	1 695	1 844	1 233	1 098	1 248	1 402
Non-wastable tax credits against 1210	..	..	..	0	0	0	0	0	0	0
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	1 001	7 594	27 471	39 276	64 273	62 053	73 172	82 481	98 586	100 173
Total tax revenue on accrual basis	..	..	..	39 765	64 046	62 310	72 187	81 499	99 834	99 792
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	0	0	2 397	3 858	4 944	5 380
Taxes excluded from National Accounts	..	..	..	..	0	0	-4 955	-6 903	-7 859	-9 155
Difference in treatment of tax credits	..	..	..	..	873	950	1 349	1 254	1 518	1 429
Capital transfer for uncollected revenue	..	..	..	..	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	..	0	0	0	0	0	0
Miscellaneous differences	..	..	..	..	0	0	461	-1 602	-3 325	6 760
National Accounts: Taxes and actual social contributions	..	..	..	..	64 919	63 260	71 439	78 106	95 112	104 206
Imputed social contributions	..	..	..	..	0	0	2 617	2 063	2 060	2 199
National Accounts: Taxes and all social contributions	..	..	..	..	64 919	63 260	74 056	80 169	97 172	106 405

.. Not available

Note: For the years before 1989 data are on a fiscal year basis ending 31st March. The figures provided for 1989 and onwards relate to the financial year ending 30th June of the following year. From 1993, data are on accrual basis. Heading 1000: Tax credits to exporters under the export incentives schemes are non-wastable, but that part of the excess of tax liability paid out to taxpayers is not identifiable. Heading 1100: The figures up to 1969 include revenues collected by a social security income tax. The base of this tax was the same as the ordinary income tax base and the two have now been incorporated into a single income tax. Heading 5121: From October 1986 incorporates that portion of the selective impost on wine, spirits, tobacco and motor vehicles which was formerly collected and reported as sales tax. The revenue collected on those imported goods which are subject to the equivalent of the domestic excise has been classified as excise duty. In this respect, there is a discontinuity between the excises recorded before and after October 1986. Heading 5210: The other local authority licence fees include some small items which could be regarded as non-tax revenues. Heading for non-wastable tax credits 1110 comprises four Family assistance tax credits. The total in item 1100 is net of the tax expenditure component but not net of the transfer component.

Source: Local Authorities Statistics, Department of Statistics, Wellington.

Statlink

Table 5.28. Norway: Details of tax revenue, 1965-2019

Million NOK

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	16 842	133 499	301 812	627 989	987 278	1 083 337	1 222 890	1 195 354	1 399 094	1 424 058
1000 Taxes on income, profits and capital gains	7 316	55 837	106 290	284 189	474 460	512 244	558 171	475 374	584 283	580 056
1100 Of individuals	6 671	38 018	79 068	152 013	219 726	256 544	304 409	335 199	354 726	370 400
1110 On income and profits	6 671	38 018	79 068	152 013	219 726	256 544	304 409	335 199	354 726	370 400
Employee social security contributions	1 305	0	0	0	0	0	0	0	0	0
Income taxes	5 366	38 018	79 068	152 013	219 726	256 544	304 409	335 199	354 726	370 400
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	645	17 819	27 222	132 176	254 734	255 700	253 762	140 175	229 557	209 656
1210 On profits	..	..	..	132 176	254 734	255 700	253 762	140 175	229 557	209 656
1220 On capital gains	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	2 009	28 205	79 362	132 170	204 473	243 002	292 461	325 130	357 317	377 427
2100 Employees	0	6 639	25 345	45 162	68 518	81 032	98 124	112 662	124 519	131 039
2110 On a payroll basis	..	..	..	45 162	68 518	81 032	98 124	112 662	124 519	131 039
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	1 716	20 454	50 116	79 242	124 178	148 047	177 458	190 923	208 840	221 175
2210 On a payroll basis	..	..	..	79 242	124 178	148 047	177 458	190 923	208 840	221 175
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	293	1 112	3 901	7 766	11 777	13 923	16 879	21 545	23 958	25 213
2310 On a payroll basis	..	..	..	7 766	11 777	13 923	16 879	21 545	23 958	25 213
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	1 976	2 011
4000 Taxes on property	523	2 295	8 887	14 422	26 601	28 547	34 810	34 021	43 744	45 651
4100 Recurrent taxes on immovable property	100	431	2 216	2 724	5 571	7 109	8 879	11 177	14 205	14 748
4110 Households	..	431	2 216	2 724	2 149	3 024	3 693	5 437	7 446	7 680
4120 Others	..	0	0	0	3 422	4 085	5 186	5 740	6 759	7 068
4200 Recurrent taxes on net wealth	341	1 450	5 118	7 703	12 900	13 193	16 376	14 123	19 897	20 549
4210 Individual	235	907	3 692	6 869	10 746	12 169	14 039	12 902	15 645	15 968
4220 Corporate	106	543	1 426	834	2 154	1 024	2 337	1 221	4 252	4 581
4300 Estate, inheritance and gift taxes	45	122	446	1 273	2 576	2 377	2 246	295	73	44
4310 Estate and inheritance taxes	..	122	446	1 273	2 576	2 377	2 246	295	73	44
4320 Gift taxes	..	0	0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	37	292	1 107	2 722	5 554	5 868	7 309	8 426	9 569	10 310
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	6 928	47 154	107 262	197 208	281 744	299 544	337 448	360 829	411 774	418 913
5100 Taxes on production, sale, transfer, etc.	6 720	45 882	102 901	185 921	266 456	284 646	321 557	342 410	392 783	399 022
5110 General taxes	3 622	24 350	56 656	124 985	189 424	201 802	235 771	256 029	297 918	308 280
5111 Value added taxes	0	24 350	56 656	124 166	188 705	201 184	234 941	255 182	296 900	307 000
Value added tax	..	24 350	56 656	124 166	188 705	201 184	234 941	255 182	296 900	307 000
5112 Sales tax	0	0	0	0	719	618	0	0	1 018	1 280
5113 Other	3 622	0	0	819	0	0	830	847	0	0
5120 Taxes on specific goods and services	3 098	21 532	46 245	60 936	77 032	82 844	85 786	86 381	94 865	90 742
5121 Excise duties	2 338	14 914	37 453	54 871	71 047	76 328	78 515	78 845	84 000	79 654
Stamp duty on tobacco	392	1 076	3 750	6 806	6 815	7 768	6 375	7 219	6 863	6 313
Taxes on spirits and wines	449	2 013	3 454	5 217	0	0	0	0	0	0
Excise on beer	162	605	2 195	3 650	0	0	0	0	0	0
Excise on petrol	480	2 310	7 057	9 756	8 132	7 373	6 417	5 711	5 535	5 239
Vehicles transfer tax	395	2 761	4 554	10 956	22 898	21 835	22 229	19 355	15 916	14 418
Chocolate and sweets	123	247	551	789	1 078	1 173	1 261	1 324	2 277	1 458
Sugar	0	0	217	230	192	196	201	206	186	191
Non-alcoholic beverages	38	120	487	1 113	1 024	1 739	1 803	1 972	2 964	3 071
Electric energy	89	1 515	3 414	5 091	7 079	8 110	8 656	9 233	12 000	11 393
Oil and gas products	0	3 703	8 729	88	92	98	108	103	114	112
Sales of radio and tv sets	0	163	220	920	0	0	0	0	0	0
Mineral oil	0	113	1 098	490	685	1 419	1 383	1 986	1 851	1 912
Cosmetics	0	0	0	159	0	0	0	0	0	0
Recording equipment	0	0	92	35	0	0	0	0	0	0
Others	210	288	1 635	1 249	1 821	1 965	2 060	2 535	3 015	2 915
Taxes on alcoholic beverages	0	0	0	0	10 338	11 317	12 602	12 969	14 103	14 518
Excise on diesel	0	0	0	4 802	6 424	8 653	10 507	10 267	10 432	10 040
Tax on Co2 emissions, petroleum sector excepted	0	0	0	3 520	4 469	4 682	4 913	5 965	8 744	8 074
5122 Profits of fiscal monopolies	31	395	751	2 534	2 902	3 433	3 751	3 869	5 089	5 168
Profits state wine monopoly	31	30	67	41	32	44	36	0	0	0
Norsk tipping	0	365	684	2 493	2 870	3 389	3 715	3 869	5 089	5 168
5123 Customs and import duties	634	697	1 360	1 944	2 132	2 505	3 111	3 305	3 396	3 480
Customs revenue	615	689	1 305	1 944	2 132	2 505	3 111	3 305	3 396	3 480
Loading and lighthouse dues	11	0	0	0	0	0	0	0	0	0
Other import duties	8	8	55	0	0	0	0	0	0	0
5124 Taxes on exports	7	105	227	0	112	151	177	178	260	322
5125 Taxes on investment goods	0	4 274	4 454	0	0	0	0	0	0	0
5126 Taxes on specific services	88	195	1 233	1 386	131	114	140	138	2 060	2 058
Excise on race tracks	9	25	15	88	119	114	140	138	136	127
Taxes on specific services	34	49	150	1 298	0	0	0	0	1 924	1 931
Pengelotteriet (national lotteries)	45	121	462	0	0	0	0	0	0	0
Excise on lotto games	0	0	606	0	12	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	952	767	201	708	313	92	46	60	60
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	208	1 272	4 361	11 287	15 288	14 898	15 891	18 419	18 991	19 891
5210 Recurrent taxes	208	1 272	4 361	11 287	15 288	13 423	15 603	17 635	17 416	17 554
5211 Paid by households: motor vehicles	88	458	1 789	4 435	6 699	7 157	8 007	8 400	7 559	7 613
5212 Paid by others: motor vehicles	108	696	2 072	1 346	712	539	494	352	337	335
5213 Paid in respect of other goods	12	118	500	5 506	7 877	5 727	7 102	8 883	9 520	9 606
CO2 tax	0	0	0	3 047	3 385	2 166	3 293	4 906	5 296	5 478
Excise on pharmacies	6	32	59	105	153	80	78	99	61	74
Others	6	86	441	2 354	3 132	3 394	3 666	3 809	4 105	3 989
Tax on emissions of NOX	0	0	0	0	1 207	87	65	69	58	65
5220 Non-recurrent taxes	0	0	0	0	0	1 475	288	784	1 575	2 337
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	66	8	11	0	0	0	0	0	0	0
6100 Paid solely by business	0	3	2	..	..	..	..	..	..	..
6200 Other	66	5	9	..	..	..	..	..	..	..
Non-wastable tax credits
Non-wastable tax credits against 1210	..	..	..	..	994	1 229	1 576	2 959	4 029	4 200
Tax expenditure component	..	..	..	..	350	75	307	484	811	847
Transfer component	..	..	..	..	644	1 154	1 269	2 475	3 218	3 353
Total tax revenue on cash basis	16 842	133 499	301 812	575 989	0	0	0	0	1 354 365	1 434 405
Total tax revenue on accrual basis	..	..	..	627 989	987 278	1 083 337	1 222 890	1 195 354	1 399 094	1 424 058
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	1 485	2 773	3 288	4 022	4 560	4 674	4 821	4 904
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	0	350	75	307	484	811	847
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	630 762	990 916	1 087 434	1 227 757	1 200 512	1 404 726	1 429 809
Imputed social contributions	..	..	..	2 076	2 931	3 164	3 628	3 870	5 467	5 516
National Accounts: Taxes and all social contributions	..	..	..	632 838	993 847	1 090 598	1 231 385	1 204 382	1 410 193	1 435 325

.. Not available

Note: Year ending 31st December. From 2000, data are on accrual basis. Heading 5211: Up to 1971 this item contains motor vehicle licences paid by both households and enterprises. Heading 5121: From 2005, taxes on alcoholic beverages include both 'taxes on spirits and wines' and 'excise on beer'. Heading 5125: From 1998, revenue from taxes on investments goods is included in item 5121 "Others".

Source: Statistics Norway; National Accounts.

Statlink

Table 5.29. Poland: Details of tax revenue, 1965-2019

Million PLN

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	..	..	..	247 064	412 656	454 660	530 086	586 263	748 375	808 080
Total tax revenue exclusive of taxes collected for the EU	..	..	..	247 064	410 945	452 961	527 935	583 369	744 464	803 617
1000 Taxes on income, profits and capital gains	..	..	..	50 268	93 795	91 026	103 567	117 078	156 984	172 539
1100 Of individuals	..	..	..	32 415	61 471	62 901	74 216	83 974	112 659	121 932
Individual income tax	..	..	..	32 415	61 403	62 818	74 124	83 861	112 503	121 755
Tax on winnings from lottery or gambling	..	..	..	0	68	83	92	113	156	177
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	17 853	32 324	28 125	29 351	33 104	44 325	50 607
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	97 411	141 457	157 432	204 600	225 711	280 462	305 354
2100 Employees	..	..	..	42 808	52 437	60 790	83 405	92 046	116 919	127 377
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	41 570	54 874	65 942	80 311	88 490	109 761	118 629
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	13 033	34 146	30 700	40 884	45 175	53 782	59 348
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	1 628	3 081	3 720	3 998	4 028	4 720	5 928
Rehabilitation fund contribution	..	..	..	1 508	2 860	3 370	3 633	3 621	4 344	4 737
Wage guarantee fund contribution	..	..	..	120	221	350	365	407	376	424
Receipts from employers' obligatory payments to the Fundusz Solidarnościowy	..	..	..	0	0	0	0	0	0	767
4000 Taxes on property	..	..	..	10 584	17 116	19 068	23 120	24 637	27 850	28 993
4100 Recurrent taxes on immovable property	..	..	..	8 404	13 515	16 399	20 747	22 206	24 325	25 201
Agricultural tax-local	..	..	..	720	906	969	1 666	1 579	1 486	1 527
Forest tax-local	..	..	..	96	157	165	228	230	304	298
Real estate tax-local	..	..	..	7 588	12 452	15 265	18 853	20 397	22 535	23 376
4110 Households	..	..	..	2 348	3 613	4 555	6 289	6 549	7 157	7 436
4120 Others	..	..	..	6 056	9 902	11 844	14 458	15 657	17 168	17 765
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	172	328	290	252	246	299	325
Inheritance and gift tax-local	..	..	..	172	328	290	252	246	299	325
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	2 008	3 273	2 379	2 121	2 185	3 226	3 467
Tax on civil law transactions and stamp tax	..	..	..	2 008	3 273	2 379	2 121	2 185	3 226	3 467
4500 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	86 880	156 683	182 820	193 776	214 162	277 278	294 143
5100 Taxes on production, sale, transfer, etc.	..	..	..	84 885	151 804	176 044	188 331	206 197	268 295	281 787
5110 General taxes	..	..	..	51 615	97 848	109 717	116 607	125 895	172 264	182 147
5111 Value added taxes	..	..	..	51 615	97 848	109 717	116 607	125 895	172 264	182 147
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	0	0	0	0	0	0	0
Turnover tax, of which:	..	..	..	..	..	..	..	..	..	..
On spirits	..	..	..	..	..	..	..	..	..	..
On fuels	..	..	..	..	..	..	..	..	..	..
On tobacco	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	..	33 270	53 956	66 327	71 724	80 302	96 031	99 640
5121 Excise duties	..	..	..	27 170	49 376	62 016	66 310	70 632	82 140	83 854
On domestic excise products, of which:	..	..	..	24 213	45 752	58 935	60 774	62 442	77 377	79 127
On spirits	..	..	..	4 309	5 000	6 154	7 393	6 655	7 420	8 202
On fuels	..	..	..	11 056	22 128	26 545	28 184	29 874	41 434	43 078
On tobacco	..	..	..	6 143	11 973	17 348	18 126	17 788	19 574	20 752
On beer	..	..	..	1 758	2 975	3 303	3 473	3 547	3 414	3 328
On wine	..	..	..	459	378	315	219	246	213	218
On other products	..	..	..	488	3 298	5 270	3 379	4 332	9 104	3 549
On imported excise products, of which:	..	..	..	2 957	3 624	3 081	5 536	8 190	4 763	4 727
On spirits	..	..	..	90	253	311	279	267	339	400
On fuels	..	..	..	2 031	2 045	1 051	3 481	5 650	1 233	966
On tobacco	..	..	..	18	214	114	62	86	41	45
On beer	..	..	..	26	12	14	43	53	52	64
On wine	..	..	..	71	106	133	149	139	172	181
On other products	..	..	..	721	994	1 458	1 522	1 995	2 926	3 071
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	5 038	1 711	1 627	1 977	2 823	3 911	4 463
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	1 062	1 297	1 974	2 534	5 795	8 915	10 211
Taxes and payments of financial institutions	..	..	..	443	189	375	1 077	4 472	2 491	3 076
Gambling tax	..	..	..	619	1 108	1 599	1 457	1 323	1 900	2 319
Tax from some financial institutions	..	..	..	0	0	0	0	0	4 525	4 816
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	1 572	710	903	1 052	1 065	1 112
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	1 995	4 879	6 776	5 445	7 965	8 983	12 356
5210 Recurrent taxes	..	..	..	433	2 383	3 667	3 432	4 317	4 013	4 377
5211 Paid by households: motor vehicles	..	..	..	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	..	433	2 383	3 667	3 432	4 317	4 013	4 377
5220 Non-recurrent taxes	..	..	..	1 562	2 496	3 109	2 013	3 648	4 970	7 979
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	293	524	594	1 025	647	1 081	1 123
Abolished taxes	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	0	0	0	0	0	0	0
6200 Other	..	..	..	293	524	594	1 025	647	1 081	1 123
Memorandum item
Customs duties collected on behalf of the EU	..	..	..	..	1 711	1 627	1 977	2 823	3 911	4 463
Total tax revenue on cash basis	..	..	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	247 064	412 656	454 660	530 086	586 263	748 375	808 080
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	..	..	..	..	..	..	..
Capital transfer for uncollected revenue	..	..	..	1 025	1 371	1 406	2 005	2 229	2 792	3 035
Voluntary social security contributions	..	..	..	..	..	..	34	49	45	46
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	..	..	246 039	411 285	453 254	528 115	584 083	745 628	805 091
Imputed social contributions	..	..	..	777	10 848	13 841	16 603	17 423	18 322	19 464
National Accounts: Taxes and all social contributions	..	..	..	252 943	422 133	467 095	544 718	601 506	763 950	824 555

.. Not available

Note: Year ending 31st December. From 2002, data are on accrual basis.

Source: Ministry of Finance, Economic Department.

Statlink

Table 5.30. Portugal: Details of tax revenue, 1965-2019

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	99	1 798	14 825	39 705	55 885	54 541	57 913	61 788	71 109	73 818
Total tax revenue exclusive of taxes collected for the EU	..	..	14 675	39 501	55 695	54 363	57 769	61 630	70 752	73 465
1000 Taxes on income, profits and capital gains	24	355	3 805	11 691	15 546	14 585	18 664	18 762	20 114	20 242
1100 Of individuals	..	..	2 350	6 768	9 328	9 637	13 119	13 149	13 312	13 580
Individual income tax	..	..	2 350	6 768	9 328	9 637	13 119	13 149	13 312	13 580
1110 On income and profits	..	..	0	0	0	0	0	0	0	0
1120 On capital gains	..	..	0	0	0	0	0	0	0	0
1200 Corporate	..	..	1 182	4 744	6 128	4 936	5 545	5 614	6 802	6 662
Corporate income tax	..	..	1 088	4 457	5 815	4 670	5 327	5 405	6 494	6 308
Local corporate income tax ("Derrama")	..	..	84	287	313	266	217	208	308	354
Other	..	..	11	0	0	0	0	0	0	0
1210 On profits	..	..	0	0	0	0	0	0	0	0
1220 On capital gains	..	..	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	24	355	273	178	90	12	0	0	0	0
Tax on wages and professional income	2	93	9	0	0	0	0	0	..	..
Industrial tax	7	108	129	0	0	0	0	0	..	..
Tax on income from movable capital	2	71	1	0	0	0	0	0	..	..
Property income tax	3	23	17	0	0	0	0	0	..	..
Agricultural income tax	0	0	1	0	0	0	0	0	..	..
Complementary income ax	4	43	58	0	0	0	0	0	..	..
Tax on capital gains	0	3	1	0	0	0	0	0	..	..
Taxes abolished by DL 442-A/88 and DL 442-B/88	0	0	0	0	0	0	0	0	..	..
Other	6	15	58	178	90	12	0	0	..	..
2000 Social security contributions	22	531	4 026	10 168	14 305	15 462	15 139	16 182	19 131	20 550
2100 Employees	8	203	1 470	4 286	6 344	6 670	6 403	6 992	7 691	8 172
2110 On a payroll basis	8	203	1 470	4 286	6 344	6 670	6 403	6 992	7 691	8 172
Compulsory employee's social contributions	8	203	1 470	4 286	6 344	6 670	6 403	6 992	7 691	8 172
2120 On an income tax basis	0	0	0	0	0	0	0	0	0	0
2200 Employers	13	318	2 413	5 882	7 961	8 792	8 736	9 191	11 441	12 377
2210 On a payroll basis	13	318	2 413	5 882	7 961	8 792	8 736	9 191	11 441	12 377
Employers' social contributions	13	318	2 413	5 882	7 961	8 792	8 736	9 191	11 441	12 377
2220 On an income tax basis	0	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	0	10	143	0	0	0	0	0	0	0
Compulsory social contributions by self-employed	0	10	143	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	0	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	0	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	1	47	0	0	0	0	0	0	0	0
Contributions for Unemployment Fund	1	47	..	..	..	..	..	..	..	..
Stamp duty on wages and salaries	0	0	..	..	..	..	..	..	..	..
4000 Taxes on property	5	26	402	1 468	2 330	2 028	1 915	2 307	2 965	3 046
4100 Recurrent taxes on immovable property	0	0	133	508	1 008	1 112	1 339	1 535	1 644	1 664
Real estate tax	..	..	133	508	1 008	1 112	1 339	1 535	1 644	1 664
4110 Households	..	..	0	0	0	0	0	0	0	0
4120 Others	..	..	0	0	0	0	0	0	0	0
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	2	4	74	103	10	85	2	0	0	0
Inheritance and gift taxes	2	4	74	103	10	85	2	..	0	0
4310 Estate and inheritance taxes	..	..	0	103	10	85	2	..	0	0
4320 Gift taxes	..	..	0	0	0	0	0	..	0	0
4400 Taxes on financial and capital transactions	2	21	195	857	1 312	831	575	772	1 321	1 383
Real estate transfer tax	2	21	195	674	973	595	356	569	976	1 011
Stamp duty on registrations and mortgages	0	0	0	34	45	35	28	49	15	17
Stamp duty on the raising of capital	0	0	0	0	9	1	0	0	0	0
Stamp duty on real estate transactions	0	0	0	150	285	201	191	154	330	355
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	47	837	6 555	16 155	23 166	22 023	21 554	23 957	28 224	29 407
5100 Taxes on production, sale, transfer, etc.	44	810	6 440	15 847	22 708	21 433	20 727	23 094	27 022	28 070
5110 General taxes	0	290	2 906	9 733	14 333	13 527	13 710	15 368	17 868	18 786
5111 Value added taxes	0	0	2 899	9 733	14 333	13 527	13 710	15 368	17 868	18 786
VAT	..	..	2 899	9 733	14 333	13 527	13 710	15 368	17 868	18 786
5112 Sales tax	0	290	7	0	0	0	0	0	0	0
General sales tax	..	290	7	..	..	..	..	..	..	..
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	44	519	3 534	6 113	8 374	7 906	7 017	7 726	9 154	9 284
5121 Excise duties	15	295	2 052	4 496	5 937	5 653	4 677	5 211	6 230	6 195
Excise duties on tobacco	3	62	362	1 077	1 165	1 496	1 387	1 357	1 577	1 484
Excise duties on beer	1	0	55	87	97	80	75	75	90	95
Tax on motor vehicle sales	1	59	304	1 239	1 221	832	360	585	785	743
Tax on oil products	6	166	1 251	1 969	3 320	3 126	2 740	3 069	3 546	3 642
Excise duties on alcoholic beverages	0	0	23	123	126	112	108	115	137	145
Excise duties on alcohol	0	0	0	1	1	1	1	0	1	1
Tax on sugary soft drinks	0	0	0	0	0	0	0	0	74	60
Other	4	7	59	0	6	6	4	11	21	25
5122 Profits of fiscal monopolies	0	0	0	261	521	425	538	582	746	775
5123 Customs and import duties	21	96	511	204	190	177	144	158	224	229
Import levies	14	36	392	0	0	0	0	0	0	0
Import surtax	0	26	1	0	0	0	0	0	0	0
Agricultural Levies	..	..	0	30	29	20	25	0	0	0
Levy on sugar and isoglucse	..	..	0	4	5	0	0	0	0	0
Other	6	34	119	0	0	0	0	0	0	0
Custom duties collected for the EU	..	..	0	170	156	157	119	158	224	229
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
Taxes on Oporto wine exports	0	0	..	..	..	..	..	..	..	..
Other	0	0	..	..	..	..	..	..	..	..
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	1	38	547	1 116	1 679	1 539	1 493	1 523	1 738	1 852
Tax on insurance premiums	0	6	47	131	170	215	200	218	259	281
Stamp duty on bank transactions	1	24	405	330	694	619	508	464	539	581
Stamp duty on debt related operations, interest and leasing of buildings	0	0	22	258	386	293	212	144	132	142
Stamp duty on insurance premiums	0	0	0	248	335	325	308	313	373	402
Bank levies	0	0	0	100	48	46	238	353	380	378
Other	2	8	73	47	46	40	29	30	55	69
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	6	91	424	36	48	111	166	251	216	233
Stamp taxes (miscellaneous)	6	91	424	36	48	111	166	251	216	233
Other	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	4	27	115	267	427	573	802	850	1 188	1 331
5210 Recurrent taxes	4	27	115	267	427	573	768	770	970	1 090
5211 Paid by households: motor vehicles	0	4	15	55	94	139	225	209	226	235
Local tax on vehicles	..	4	15	55	94	139	225	209	226	235
5212 Paid by others: motor vehicles	2	10	20	67	132	180	303	330	424	460
Local tax on vehicles	0	2	6	0	0	0	0	0	0	0
Road taxes	2	8	14	67	132	180	303	330	424	460
5213 Paid in respect of other goods	2	13	80	145	202	255	240	232	320	396
Gambling tax	0	3	72	110	140	143	107	108	163	221
Tax on the use, carrying and possession of weapons	0	0	1	3	6	4	7	5	9	8
Tax on motor vehicles - compensation	2	8	0	0	0	0	0	0	0	0
Hunting and fishery licenses	0	1	4	1	7	12	12	13	14	13
Fee for the use of water resources	0	0	0	0	2	19	23	19	20	36
Other	0	1	2	31	47	76	92	88	114	117
5220 Non-recurrent taxes	0	0	0	0	0	0	34	80	218	240
Special tax on motor vehicles	..	..	0	..	..	..	0	0	0	0
Emissions Permits	..	..	0	..	..	..	34	80	218	240
5300 Unallocable between 5100 and 5200	0	0	0	41	31	17	25	13	14	6
Miscellaneous taxes on production	..	..	..	41	31	17	25	13	14	6
6000 Other taxes	0	3	37	224	539	442	641	580	675	573
6100 Paid solely by business	0	2	17	90	200	210	214	341	410	317
General services and licenses granted to corporations	0	2	17	90	200	210	214	341	410	317
6200 Other	0	0	20	134	339	231	427	239	265	256
Fees collected by courts of justice	0	0	0	128	328	215	401	237	264	254
Miscellaneous taxes	0	0	20	5	11	17	25	1	1	2
Memorandum items
Customs duties collected on behalf of the EU	..	..	..	170	156	157	119	158	224	229
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	..	..	132	124
Total tax revenue on cash basis	99	1 798	14 825	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	39 705	55 885	54 541	57 913	61 788	71 109	73 818
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	5	7	14	14	18	19	20
Taxes excluded from National Accounts	..	..	0	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	0	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	0	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	0	0	0	0	0	0	0	0
Miscellaneous differences	..	..	0	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	39 710	55 892	54 555	57 927	61 806	71 127	73 838
Imputed social contributions	..	..	..	3 292	5 592	5 906	5 311	4 602	4 728	4 725
National Accounts: Taxes and all social contributions	..	..	..	43 002	61 484	60 461	63 238	66 408	75 856	78 563

.. Not available

Note: Fiscal year ending 31 December. From 1995, data are on accrual basis.

Source: Instituto Nacionale de Estatistica; Conta do Estado, Contas de Gerência dos Fundos e Serviços Autonomos da Administraçao Central; Estatisticas das Financas publicas; Relatorio do Instituto de Gestao Financeira da Seguranta Social, Contas de Gerência das Regioes Autonomas da Madeira e dos Atores.

Statlink

Table 5.31. Slovak Republic: Details of tax revenue, 1965-2019

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	..	..	..	10 648	18 456	19 159	23 082	26 049	30 558	32 462
Total tax revenue exclusive of taxes collected for the EU	..	..	..	10 648	18 321	19 016	22 967	25 930	30 402	32 316
1000 Taxes on income, profits and capital gains	..	..	..	2 181	3 844	3 601	4 471	5 542	6 370	6 628
1100 Of individuals	..	..	..	1 055	1 820	1 790	2 175	2 464	3 218	3 535
1110 On income and profits	..	..	..	1 055	1 820	1 790	2 175	2 464	3 218	3 535
Wages and salaries withholding	..	..	..	0	0	0	0	0	0	0
Of unicorporated individuals	..	..	..	0	0	0	0	0	0	0
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	813	1 835	1 659	2 118	2 917	2 943	2 848
1210 On profits	..	..	..	0	0	0	0	0	0	0
1220 On capital gains	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	314	189	152	178	162	209	246
2000 Social security contributions	..	..	..	4 409	7 244	8 154	9 847	10 897	13 147	14 085
2100 Employees	..	..	..	901	1 700	2 077	2 238	2 410	3 263	3 435
Retirement	..	..	..	0	0	0	0	0	0	0
State employment policy	..	..	..	0	0	0	0	0	0	0
Health insurance	..	..	..	0	0	0	0	0	0	0
Sick leave	..	..	..	0	0	0	0	0	0	0
2110 On a payroll basis	..	..	..	901	1 700	2 077	2 238	2 410	3 263	3 435
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	..	..	2 850	3 914	4 579	5 556	6 319	7 782	8 539
Retirement	..	..	..	0	0	0	0	0	0	0
State employment policy	..	..	..	0	0	0	0	0	0	0
Health insurance	..	..	..	0	0	0	0	0	0	0
Sick leave	..	..	..	0	0	0	0	0	0	0
2210 On a payroll basis	..	..	..	2 850	3 914	4 579	5 556	6 319	7 782	8 539
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	..	..	658	1 631	1 498	2 054	2 168	2 103	2 111
Retirement	..	..	..	0	0	0	0	0	0	0
State employment policy	..	..	..	0	0	0	0	0	0	0
Health insurance	..	..	..	0	0	0	0	0	0	0
Sick leave	..	..	..	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	658	1 631	1 498	2 054	2 168	2 103	2 111
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	..	..	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	194	245	277	327	335	369	378
4100 Recurrent taxes on immovable property	..	..	..	143	243	277	327	335	369	378
4110 Households	..	..	..	28	22	25	28	29	31	35
4120 Others	..	..	..	114	222	252	299	306	338	343
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	8	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	3	0	0	0	0	0	..
4320 Gift taxes	..	..	..	5	0	0	0	0	0	..
4400 Taxes on financial and capital transactions	..	..	..	43	1	0	0	0	0	0
Real property transfer tax	..	..	..	30	1	0	0	0	0	0
4500 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	3 864	7 123	7 127	8 436	9 275	10 671	11 371
5100 Taxes on production, sale, transfer, etc.	..	..	..	3 631	6 580	6 573	7 780	8 573	9 913	10 525
5110 General taxes	..	..	..	2 168	4 147	4 182	4 696	5 423	6 319	6 830
5111 Value added taxes	..	..	..	2 168	4 147	4 182	4 696	5 423	6 319	6 830
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	1 464	2 433	2 391	3 084	3 151	3 594	3 695
5121 Excise duties	..	..	..	971	2 171	2 081	2 462	2 567	2 810	2 839
On hydrocarbon fuels and lubricants	..	..	..	617	1 118	1 032	1 045	1 139	1 267	1 289
On alcohol and liquers	..	..	..	143	201	197	201	205	221	218
On beer	..	..	..	43	66	56	56	57	60	59
On wine	..	..	..	12	4	4	4	4	5	5
On tobacco products	..	..	..	156	783	602	636	665	728	767
On electricity	..	..	..	0	0	16	17	13	11	12
On coal	..	..	..	0	0	1	1	0	0	0
On natural gas	..	..	..	0	0	24	25	23	24	23
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	437	136	143	115	119	137	127
Customs duties	..	..	..	122	136	143	115	119	137	127
Import surcharges	..	..	..	315	0	0	0	0	0	0
Other customs revenues	..	..	..	0	0	0	0	0	0	0
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	6	2	3	3
5126 Taxes on specific services	..	..	..	55	125	167	501	462	644	726
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	231	438	421	505	549	597	666
5210 Recurrent taxes	..	..	..	219	372	384	466	470	506	523
5211 Paid by households: motor vehicles	..	..	..	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	93	153	153	198	204	232	233
5213 Paid in respect of other goods	..	..	..	127	219	231	268	266	273	290
5220 Non-recurrent taxes	..	..	..	12	66	37	39	79	92	142
5300 Unallocable between 5100 and 5200	..	..	..	2	105	134	151	153	161	181
6000 Other taxes	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Memorandum items
Customs duties collected on behalf of the EU	..	..	..	..	136	143	115	119	137	127
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	..	..	19	19
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	..	252	276	265	261	269	338
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Non-wastable tax credits against 1210	..	..	..	..	0	0	0	0	0	0
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	..	..	..	10 843	18 033	18 358	22 082	25 757	29 647	31 308
Total tax revenue on accrual basis	..	..	..	10 648	18 456	19 159	23 082	26 049	30 558	32 462
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	53	33	47	0	43	3	4
Taxes excluded from National Accounts	..	..	..	0	-103	-131	-148	-149	-158	-178
Difference in treatment of tax credits	..	..	..	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	22	31	17	11	11	11
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	10 702	18 409	19 106	22 951	25 953	30 414	32 300
Imputed social contributions	..	..	..	19	80	143	147	171	188	219
National Accounts: Taxes and all social contributions	..	..	..	10 721	18 488	19 250	23 098	26 124	30 602	32 518

.. Not available

Note: Year ending 31st December. Data are on accrual basis.

Source: Ministry of Finance.

Statlink

Table 5.32. Slovenia: Details of tax revenue, 1965-2019

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	..	..	..	7 117	13 352	13 756	13 576	14 496	17 094	17 988
Total tax revenue exclusive of taxes collected for the EU	..	..	..	7 117	13 267	13 696	13 524	14 428	17 026	17 917
1000 Taxes on income, profits and capital gains	..	..	..	1 280	3 041	2 692	2 285	2 547	3 348	3 505
1100 Of individuals	..	..	..	1 041	1 919	2 020	1 849	1 977	2 460	2 548
1110 On income and profits	..	..	..	1 039	1 916	2 017	1 847	1 974	2 457	2 545
Personal income tax	..	..	..	1 039	1 916	2 017	1 847	1 974	2 457	2 545
Special contribution for the reconstruction of the Posocje region	..	..	..	0	0	0	0	0	0	0
1120 On capital gains	..	..	..	2	3	3	3	3	3	3
Taxes on winnings from lottery and gambling	..	..	..	2	3	3	3	3	3	3
1200 Corporate	..	..	..	216	1 116	668	433	568	886	954
1210 On profits	..	..	..	216	1 116	668	433	568	886	954
1220 On capital gains	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	24	5	4	3	2	2	3
Tax on income - copy rights, patents and trademarks	..	..	..	24	5	4	2	2	2	2
Tax on profits due to changes in land use	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	2 824	5 046	5 761	5 647	5 983	7 081	7 587
2100 Employees	..	..	..	1 447	2 490	2 785	2 637	2 910	3 490	3 751
2110 On a payroll basis	..	..	..	1 447	2 490	2 785	2 637	2 910	3 490	3 751
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	..	..	1 012	1 852	2 070	2 022	2 135	2 590	2 781
2210 On a payroll basis	..	..	..	1 012	1 852	2 070	2 022	2 135	2 590	2 781
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	..	..	365	705	906	988	938	1 001	1 055
2310 On a payroll basis	..	..	..	365	705	906	988	938	1 001	1 055
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	..	..	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	289	418	28	23	20	22	23
Payroll tax	..	..	..	272	391	0	0	0	0	0
Tax on work contracts	..	..	..	18	27	28	23	20	22	23
4000 Taxes on property	..	..	..	120	206	222	232	241	276	299
4100 Recurrent taxes on immovable property	..	..	..	81	140	173	199	199	223	235
4110 Households	..	..	..	17	38	46	61	56	65	70
Property tax on weekend cottages	..	..	..	1	1	1	1	1	0	1
Compensation on the use of building ground - paid by individuals	..	..	..	16	37	45	48	56	64	68
Tax on immovable property of higher value	..	..	..	0	0	0	13	0	0	0
4120 Others	..	..	..	65	102	127	138	142	158	165
Property tax on buildings	..	..	..	2	3	3	4	4	3	9
Compensation on the use of building ground - paid by legal entities	..	..	..	63	100	124	134	139	155	156
4200 Recurrent taxes on net wealth	..	..	..	4	0	0	0	0	0	0
4210 Individual	..	..	..	0	..	..	..	..	..	..
4220 Corporate	..	..	..	4	..	..	..	..	..	..
Tax on balance wealth paid by banks	..	..	..	4	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	2	9	14	8	8	10	16
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	23	57	32	23	29	40	44
Taxes on the sale of immovable property - from legal entities	..	..	..	11	19	7	5	7	7	9
Taxes on the sale of immovable property - from individuals	..	..	..	12	38	25	18	23	33	36
4500 Non-recurrent taxes	..	..	..	10	0	2	1	4	3	3
4510 On net wealth	..	..	..	0	..	0	0	0	0	0
4520 Other non-recurrent taxes	..	..	..	10	..	2	1	4	3	3
Payments for the change of use of agricultural and forest land	..	..	..	10	..	0	1	2	1	2
Granting of easements and the creation of building rights	..	..	..	0	..	2	1	3	2	1
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
Property tax on boats	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	2 602	4 641	5 053	5 389	5 706	6 367	6 575
5100 Taxes on production, sale, transfer, etc.	..	..	..	2 481	4 426	4 838	5 049	5 329	5 969	6 113
5110 General taxes	..	..	..	1 641	2 916	2 927	3 048	3 222	3 768	3 891
5111 Value added taxes	..	..	..	1 610	2 916	2 927	3 048	3 222	3 768	3 891
Value added tax	..	..	..	1 598	2 898	2 924	3 044	3 218	3 763	3 886
Negative compensation of farmers in a VAT flat rate system	..	..	..	12	18	3	4	4	4	5
5112 Sales tax	..	..	..	8	0	0	0	0	0	0
Customs duties paid by individuals	..	..	..	1	..	..	..	..	..	..
Special import duties and customs charges	..	..	..	7	..	..	..	..	..	..
5113 Other	..	..	..	23	0	0	0	0	0	0
Turnover tax on goods	..	..	..	11	..	..	..	..	..	..
Turnover tax on services	..	..	..	12	..	..	..	..	..	..
Special turnover tax on alcohol	..	..	..	0	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	..	841	1 510	1 911	2 001	2 107	2 202	2 223
5121 Excise duties	..	..	..	581	1 196	1 555	1 579	1 626	1 679	1 671
Alcohol and alcoholic drinks	..	..	..	39	71	89	96	108	119	122
Mineral oil and gas	..	..	..	405	758	1 016	998	1 033	1 066	1 053
Tobacco	..	..	..	97	301	391	425	419	420	419
Duty free shops - alcohol and alcoholic drinks	..	..	..	3	0	0	0	0	0	0
Duty free shops - tobacco	..	..	..	17	0	0	0	0	0	0
Electric power and coal	..	..	..	0	4	19	31	34	32	32
Tax on the sales of new motor vehicles	..	..	..	18	60	40	26	26	34	37
Tax on the sales of used motor vehicles	..	..	..	2	2	0	0	0	0	0
Additional tax on motor vehicles	..	..	..	0	0	0	3	6	8	8
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	158	85	60	53	53	58	62
Import duties	..	..	..	151	0	0	0	0	0	0
Levies on imported agricultural products	..	..	..	7	0	0	0	0	0	0
Custom duties collected for the EU	..	..	..	0	85	60	53	53	58	62
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	102	230	296	369	428	464	490
Tax on special gambling (gambling in casinos)	..	..	..	25	64	53	41	48	45	46
Tax on classical gambling (lottery...)	..	..	..	1	3	3	3	3	3	3
Special tax on slot machines	..	..	..	4	0	0	0	0	0	0
Tax on insurance services	..	..	..	37	65	69	65	82	94	101
Sojourn tax	..	..	..	3	7	7	8	11	18	25
Concessions	..	..	..	1	29	40	90	79	67	77
Concessions duties on special gambling (in casinos)	..	..	..	26	55	47	38	37	38	39
Fire protection tax	..	..	..	4	6	7	8	8	8	9
Tax on lottery tickets	..	..	..	0	0	0	3	17	18	20
Tax on financial services	..	..	..	0	0	0	32	57	76	71
FIHO, FSO	..	..	..	0	0	25	26	27	25	26
SOS	..	..	..	0	0	23	10	11	12	12
Tax on balance wealth paid by banks	..	..	..	0	0	0	18	2	0	0
Commodity reserve fund	..	..	..	0	0	21	27	32	30	31
Deposit guarantee Fund, Single Resolution Fund	..	..	..	..	..	..	..	16	29	30
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
Sugar levy	..	..	..	..	0	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	121	215	215	340	377	398	462
5210 Recurrent taxes	..	..	..	121	215	215	321	353	373	395
5211 Paid by households: motor vehicles	..	..	..	49	87	86	109	118	125	127
Registration fees on motor vehicles, boats and airplanes paid by individuals	..	..	..	49	87	86	109	118	125	127
5212 Paid by others: motor vehicles	..	..	..	12	21	20	24	27	31	33
Registration fees on motor vehicles, boats and airplanes paid by legal entities	..	..	..	12	21	20	24	27	31	33
Registration fees on tractors	..	..	..	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	..	59	107	110	187	208	217	236
Charges on the use of water	..	..	..	4	22	23	29	32	31	32
Taxes on waste pollution	..	..	..	7	10	3	2	2	1	1
Taxes on air pollution - caused by gas and hard fuels	..	..	..	3	8	10	10	13	15	15
Cont. of nuclear power plant to finance its de-composition	..	..	..	16	8	8	8	8	8	8
Indemnity for the restricted use of area on the territory of nuclear power plant	..	..	..	0	7	10	11	12	12	12
Taxes on air pollution	..	..	..	29	21	23	98	114	126	145
Special water tax	..	..	..	0	30	33	29	27	23	22
5220 Non-recurrent taxes	..	..	..	0	0	0	19	24	25	66
Emission permits	..	..	..	..	..	..	19	24	25	66
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
Memorandum items
Customs duties collected on behalf of the EU	..	..	..	..	85	60	53	53	58	62
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	..	16	10	9
Total tax revenue on cash basis	..	..	..	7 135	13 140	13 605	13 485	14 560	17 135	18 126
Total tax revenue on accrual basis	..	..	..	7 117	13 352	13 756	13 576	14 496	17 094	17 988
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	..	87	90	94	95	96
Radio and television licence fee	..	..	..	..	..	87	90	94	95	96
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	7 117	13 352	13 842	13 667	14 590	17 188	18 084
Imputed social contributions	..	..	..	39	81	100	117	118	126	136
National Accounts: Taxes and all social contributions	..	..	..	7 156	13 433	13 943	13 784	14 708	17 314	18 220

.. Not available

Note: Year ending 31st December. Data are on accrual basis.

Source: Statistical Office of the Republic of Slovenia.

Statlink

Table 5.33. Spain: Details of tax revenue, 1965-2019

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	1 238	22 002	103 662	214 114	391 648	335 563	337 891	364 683	417 076	431 575
Total tax revenue exclusive of taxes collected for the EU	..	..	..	213 067	389 927	334 019	336 567	362 175	414 423	428 901
1000 Taxes on income, profits and capital gains	304	5 714	31 763	60 145	130 081	93 798	97 664	102 645	122 042	123 678
1100 Of individuals	177	4 481	22 527	41 248	80 719	74 118	77 230	78 896	92 376	97 960
Personal income tax	..	..	22 527	40 366	79 973	73 534	76 690	78 586	91 859	97 499
Income tax of non-residents	..	..	0	882	746	584	540	310	517	461
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	114	1 119	9 146	18 897	49 362	19 680	20 434	23 749	29 666	25 718
Corporate income tax	..	..	9 146	18 597	47 499	17 567	19 516	22 471	27 490	23 757
Income tax of non-residents (legal persons)	..	..	0	300	1 863	2 113	918	1 278	2 176	1 961
1210 On profits	..	..	..	..	..	..	..	..	..	..
Tax on commercial activity	..	..	..	..	..	..	..	..	..	..
Special tax 4 percent	..	..	..	..	..	..	..	..	..	..
Taxes on profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	13	114	91	0	0	0	0	0	0	0
Local taxes	13	114	0	..	..	..	..	..	..	..
Other taxes	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	350	10 682	36 722	74 683	127 088	127 235	116 875	122 835	141 283	152 527
2100 Employees	81	2 376	5 976	11 711	19 625	19 423	16 603	18 783	21 647	23 272
2110 On a payroll basis	..	..	5 976	11 711	19 625	19 423	16 603	18 783	21 647	23 272
2120 On an income tax basis	..	..	0	..	..	..	..	..	..	..
2200 Employers	269	8 306	26 385	54 226	93 234	89 666	82 224	87 988	103 358	112 274
2210 On a payroll basis	..	..	26 385	54 226	93 234	89 666	82 224	87 988	103 358	112 274
2220 On an income tax basis	..	..	0	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	4 361	8 746	14 229	18 146	18 048	16 064	16 278	16 981
Self-employment	..	..	2 492	6 788	10 120	10 119	10 244	10 872	11 714	11 501
Unemployment	..	..	1 869	1 958	4 109	8 027	7 804	5 192	4 564	5 480
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	79	1 004	5 718	13 827	32 133	22 178	24 250	27 855	30 549	30 497
4100 Recurrent taxes on immovable property	6	41	1 478	3 988	7 281	9 666	11 829	12 623	13 426	13 444
Real State tax (IBI)/Real State tax surcharge	..	41	1 478	3 982	7 267	9 657	11 755	12 581	13 384	13 393
Special Real State tax for non-residents	..	0	0	6	6	8	8	4	4	2
Other taxes on property, land or building use	..	0	0	0	3	0	1	1	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	0	5	1	65	37	38	49
Tax on large commercial establishments	..	..	..	..	5	1	65	37	38	49
4200 Recurrent taxes on net wealth	0	107	637	1 413	2 479	688	2 049	1 904	2 220	2 241
4210 Individual	..	107	637	1 413	2 479	688	2 049	1 904	2 220	2 241
Wealth tax	..	..	637	1 199	2 054	104	1 339	1 144	1 395	1 417
Real State tax (unoccupied dwellings) and others	..	..	0	214	425	584	710	760	825	824
4220 Corporate	..	0	0	0	0	0	0	0	0	0
4300 Estate, inheritance and gift taxes	13	90	440	1 379	2 901	2 412	2 492	2 790	2 686	2 513
Inheritance and gift tax	..	..	440	1 379	2 901	2 412	2 492	2 790	2 686	2 513
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	60	767	2 478	5 939	17 025	7 603	5 301	6 984	9 308	9 327
Taxes on property transactions	60	767	2 478	5 939	17 025	7 603	5 301	6 984	9 308	9 327
4500 Non-recurrent taxes	0	0	646	1 108	2 447	1 809	2 579	3 554	2 909	2 972
4510 On net wealth	..	..	467	0	495	192	325	1 006	354	334
Tax on land holding gains	..	..	467	..	..	..	..	0	0	..
Urban use tax	..	..	..	..	495	192	90	73	120	100
Extraordinary resource of FGD	..	..	..	..	0	0	235	933	234	234
4520 Other non-recurrent taxes	..	..	179	1 108	1 952	1 617	2 254	2 548	2 555	2 638
Special duties	..	..	179	180	168	129	84	70	80	78
Land development contributions	..	..	0	223	368	225	71	61	59	59
Tax on the increase in value of urban terrains	..	..	0	705	1 416	1 263	1 711	2 417	2 416	2 501
Others	..	..	0	0	0	0	2	0	0	0
Levy on "Revaluation of Reserve Account"	..	..	..	0	0	0	386	0	0	0
4600 Other recurrent taxes on property	0	0	38	0	0	0	0	0	0	0
5000 Taxes on goods and services	506	4 553	29 437	65 456	102 334	92 344	99 026	111 159	123 004	124 720
5100 Taxes on production, sale, transfer, etc.	503	4 552	26 732	59 383	93 814	84 985	91 122	102 912	113 796	115 049
5110 General taxes	275	2 234	16 611	37 800	62 778	55 629	60 488	69 478	79 433	81 086
5111 Value added taxes	0	0	16 304	37 785	62 743	55 318	60 314	69 294	79 239	80 896
Value added tax (VAT)	..	..	16 304	37 045	61 472	54 509	59 207	67 913	77 536	79 308
Canary Islands general indirect tax	..	..	0	740	1 271	809	1 107	1 381	1 703	1 588
5112 Sales tax	0	0	0	15	35	311	174	184	194	190
Fees for RTVE (since 2010)	..	..	..	0	0	278	174	184	194	190
Fees from Nat. Commission of Telecomms. Market	..	..	..	15	35	33	0	0	0	0
5113 Other	275	2 234	307	0	0	0	0	0	0	0
Cascade tax	118	1 483	197	..	..	..	..	..	..	..
Excises on luxury expenditure	96	939	15	..	..	..	..	..	..	..
Other import duties	94	832	128	..	..	..	..	..	..	..
Refund of internal taxes	-33	-1 020	-33	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	228	2 317	10 120	21 583	31 036	29 356	30 634	33 434	34 363	33 963
5121 Excise duties	69	1 239	6 048	17 952	25 581	24 384	24 550	25 908	26 790	26 222
Special excises	69	1 239	10	0	0	0	0	0	0	0
On beer	0	0	87	202	307	302	302	316	346	355
On wine	0	0	0	0	0	0	0	0	0	0
On alcohol	0	0	481	785	1 008	876	775	843	881	882
On hydrocarbon	0	0	4 222	9 977	11 787	10 907	11 949	12 465	13 409	13 758
On tobacco	0	0	1 123	4 507	7 258	7 976	7 114	7 213	7 173	6 971
On electricity bills	0	0	0	703	1 153	1 483	1 558	1 458	1 439	1 460
On carbon	0	0	0	0	0	0	148	308	271	139
Tax on retail sales of specific hydrocarbons	0	0	0	0	1 356	1 238	453	7	0	0
Tax on oil derived fuels	0	0	120	237	253	220	267	314	331	332
Petrol tax	0	0	0	6	5	5	13	22	25	23
Production and storage of electricity	0	0	0	0	0	0	1 261	1 576	1 585	717
Tax Greenhouse Effect Flourinated	0	0	0	0	0	0	0	99	110	81
Other taxes	0	0	5	17	21	18	17	22	21	22
Canary Islands taxes on national products	0	0	0	51	86	71	75	85	86	84
Taxes on national products in Ceuta and Melilla	0	0	0	108	110	105	103	115	114	112
Fees from the National Energy Commission	0	0	0	13	27	35	0	0	0	0
Contribution to the National Energy Efficiency Fund	0	0	0	0	0	366	150	207	207	204
Special tax on certain means of transport	0	0	0	1 317	2 158	735	325	358	609	697
Fee for use of continental waters for electricity production	0	0	0	0	0	0	0	453	110	317
Special duties and other taxes on imported products	0	0	0	29	52	47	40	47	31	33
Other taxes on products	0	0	0	0	0	0	0	0	42	35
5122 Profits of fiscal monopolies	66	132	546	0	0	0	0	0	0	0
Tobacco	21	77	0	..	..	..	..	..	..	..
Petroleum	45	55	546	..	..	..	..	..	..	..
5123 Customs and import duties	87	561	2 078	1 044	1 816	1 593	1 401	1 899	2 019	2 062
Import duties	87	561	1 394	0	0	0	0	0	0	0
Tax on Imports of Goods in the Canary Islands	0	0	137	33	51	44	45	53	55	54
Tax on Imports in Ceuta and Melilla	0	0	36	41	42	40	39	43	43	42
Customs duties collected for the EU	..	..	511	970	1 723	1 509	1 317	1 803	1 921	1 966
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	7	385	1 427	2 497	3 633	3 166	4 469	5 408	5 297	5 462
Taxes on betting and gambling	0	232	1 307	1 649	2 051	1 635	1 249	1 164	1 327	1 362
Taxes on other specific services	6	153	120	0	0	0	0	0	0	0
Taxes on insurance premiums	0	0	0	848	1 581	1 531	1 417	1 446	1 604	1 714
Tax on deposits of credit institution	0	0	0	0	1	0	227	421	377	381
Ordinary resource DGF	0	0	0	0	0	0	1 576	1 644	1 074	1 101
Tourist tax	0	0	0	0	0	0	0	43	180	196
EU SRF contribution	..	..	..	..	..	..	..	690	735	708
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	22	90	6	213	214	219	257	217
EU levies	..	..	22	77	-2	35	7	15	-3	0
Others	..	..	0	13	8	9	20	37	107	65
Resource CORES	..	..	0	0	0	169	187	167	153	152
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	3	1	2 633	6 073	8 520	7 359	7 904	8 247	9 208	9 671
5210 Recurrent taxes	3	1	1 616	4 306	5 311	5 782	6 493	6 420	6 788	6 823
Other taxes on luxury expenses	..	..	..	2	7	4	3	3	3	3
5211 Paid by households: motor vehicles	..	0	461	1 117	1 626	1 770	1 848	1 725	1 767	1 771
Car registration tax	..	..	461	1 117	1 626	1 770	1 848	1 725	1 767	1 771
5212 Paid by others: motor vehicles	..	0	117	298	502	498	503	470	489	490
Car registration tax	..	..	117	298	502	498	503	470	489	490
5213 Paid in respect of other goods	..	1	1 038	2 889	3 176	3 510	4 139	4 222	4 529	4 559
Hunting and fishing taxes	..	..	0	28	28	34	34	30	30	30
Economic activity tax	..	..	925	1 934	1 633	1 785	1 701	1 794	1 922	1 879
Advertising	..	..	27	0	0	0	0	0	0	0
Taxes on environment and pollution	..	..	0	42	91	141	616	563	619	674
Tax on effluent, use of hydrocarbon and mines	..	..	0	51	83	67	158	184	195	187
Other fees paid by households for licences	..	..	0	179	264	228	206	245	331	328
Compensation for local taxes	..	..	86	140	176	165	129	118	134	130
Vehicle inspection duty	..	..	0	6	18	17	20	19	16	16
Municipal fees for private use of public space	..	..	0	509	883	1 073	1 275	1 269	1 282	1 315
5220 Non-recurrent taxes	0	0	1 017	1 767	3 209	1 577	1 411	1 827	2 420	2 848
Tax and building permits	..	..	327	1 117	2 227	859	519	575	983	1 076
Urban licenses	..	..	0	451	490	260	157	200	326	329
Greenhouse gas emission trading	..	..	0	0	0	0	138	412	723	1 015
Parafiscal taxes	..	..	690	199	492	458	597	640	388	428
5300 Unallocable between 5100 and 5200	0	0	72	0	0	0	0	0	0	0
6000 Other taxes	0	49	22	3	12	8	76	189	198	153
6100 Paid solely by business	..	49	0	0	0	0	0	0	0	0
6200 Other	..	0	22	3	12	8	76	189	198	153
Other taxes on production	..	..	..	3	12	8	76	189	198	153
Memorandum items
Customs duties collected on behalf of the EU	..	..	..	970	1 723	1 509	1 317	1 803	1 921	1 966
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	..	690	735	708
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	..	1 323	1 897	774	1 093	1 852	2 379
Tax expenditure component	..	..	..	..	522	729	432	546	872	1 070
Transfer component	..	..	..	..	801	1 168	342	547	980	1 309
Non-wastable tax credits against 1210	..	..	..	..	0	0	0	46	1 257	177
Tax expenditure component	..	..	..	..	0	0	0	12	34	39
Transfer component	..	..	..	..	0	0	0	34	1 223	138
Total tax revenue on cash basis	1 238	22 002	103 662	210 565	385 676	330 362	335 663	357 575	409 352	426 102
Total tax revenue on accrual basis	..	..	..	214 114	391 648	335 563	337 891	364 683	417 076	431 575
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	0	522	729	432	558	906	1 109
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	447	937	1 155	2 209	1 170	1 038	987
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	214 561	393 107	337 447	340 532	366 411	419 020	433 671
Imputed social contributions	..	..	..	5 379	7 618	8 585	7 772	7 503	7 129	7 153
National Accounts: Taxes and all social contributions	..	..	..	219 940	400 725	346 032	348 304	373 914	426 149	440 824

.. Not available

Note: Year ending 31st December. From 2000, data are on accrual basis. From 1981 the figures take into account the classification procedures set out in the OECD Interpretative Guide. Consequently they are not completely comparable with the figures for earlier years though the amounts involved are quite small. Heading 1000: Includes a tax on property 'Contribucion Rustica' which would be more appropriately classified in 4110, and the 'Licencia fiscal industrial and professionales' which, because it is a tax levied by reference to the size of the firm, energy input, etc, would be more appropriately classified in 6000. The data necessary to provide a breakdown is not available. All subdivisions are estimated. Heading 2300: Contributions paid by self-employed were shown under heading 2100 until 1982. Heading 4100: Most of these receipts fall under 4110. Heading 4400: In 1988 revenues from taxes on legal Acts issued by Autonomous Communities (Local) are included in 4400. Heading 5121 comprises certain local levies which may include non-tax revenues.

Source: Informacion Estatistica del Ministerio de Hacienda (for national taxes). Cuentas de las Administraciones Publicas (for local taxes and social security) both published by Secretaria General Tecnica del Ministerio de Hacienda.

Statlink

Table 5.34. Sweden: Details of tax revenue, 1965-2019

Million SEK

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	40 003	259 216	755 953	1 204 794	1 491 190	1 532 259	1 624 632	1 816 204	2 113 548	2 162 928
Total tax revenue exclusive of taxes collected for the EU	..	..	755 953	1 200 999	1 485 306	1 526 585	1 619 411	1 809 928	2 107 050	2 156 064
1000 Taxes on income, profits and capital gains	21 956	112 730	314 797	514 729	580 372	546 696	566 234	657 539	761 048	772 121
1100 Of individuals	19 500	106 376	291 146	426 956	464 435	430 896	466 286	533 660	623 602	620 161
1110 On income and profits	19 390	105 866	289 598	392 532	414 728	396 353	433 985	464 596	554 257	550 584
Coupon tax	9	44	233	2 040	6 306	3 047	4 108	4 615	8 527	7 216
Duties on foreign artists	4	3	3	50	86	89	-1	2	0	0
National income tax individual	8 676	31 682	70 755	66 850	44 326	42 595	44 664	52 480	63 632	57 083
Local income tax individual	9 294	78 134	220 072	336 304	479 068	522 850	581 934	635 719	726 221	748 197
Tax reduction individual	0	-3 997	-1 465	-18 872	-122 029	-179 890	-204 632	-236 613	-253 181	-271 871
Public service tax	..	..	0	5 061	6 674	6 981	7 208	7 759	8 171	9 028
Other	1 407	0	0	1 098	296	681	704	635	886	931
1120 On capital gains	110	510	1 548	34 425	49 707	34 543	32 301	69 064	69 345	69 577
Lottery prize tax	110	510	1 548	60	0	0	0	0	0	0
1200 Corporate	2 456	6 354	23 651	87 772	115 937	115 800	99 948	123 878	137 447	151 960
1210 On profits	2 456	6 354	23 651	87 772	115 937	115 800	99 948	123 878	137 447	151 960
Tax on profits not distributed	1	10	3	0	0	0	0	0	0	0
National income tax b.c. list	1 425	2 078	19 774	74 501	103 150	103 944	93 097	115 507	132 089	146 652
Local income tax b.c. list	1 030	4 266	0	0	0	0	0	0	0	0
Special tax on profits	0	0	3 874	0	0	0	0	0	0	0
Taxes on pension insurance savings	0	0	0	13 271	12 787	11 856	6 850	8 371	5 358	5 308
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	4 851	74 647	205 867	306 974	388 505	384 668	376 684	404 851	463 338	462 860
2100 Employees	743	254	823	63 074	81 088	89 175	100 861	108 356	123 661	128 161
Health insurance fees	743	9	5	0	0	0	0	0	0	0
Unemployment insurance fees	0	245	818	0	0	0	0	0	0	0
Pension fees	0	0	0	63 074	81 088	89 175	100 861	108 356	123 661	128 161
2110 On a payroll basis	..	..	..	63 074	81 088	89 175	100 861	108 356	123 661	128 161
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	3 568	71 602	196 905	237 576	300 010	288 310	271 449	291 646	335 354	331 065
Survivors pension fees	0	20 343	44 181	14 847	19 611	20 362	15 693	17 305	12 534	11 159
Health insurance fees	717	26 005	58 334	74 097	100 979	71 292	58 365	64 332	77 890	66 015
Unemployment insurance fees	0	0	0	0	0	0	0	0	0	0
Labour market fees	0	982	12 516	45 975	48 471	55 443	39 007	37 926	45 972	47 682
Industrial injury insurance fees	132	1 201	4 663	12 030	7 844	8 146	4 022	4 431	3 585	3 718
Seamen's pension fees	0	10	26	30	0	0	0	0	0	0
Part pension fees	0	1 119	2 897	0	0	0	0	0	0	0
Supplementary pension fees	2 719	21 458	73 129	71 384	97 748	106 712	119 508	129 204	148 819	154 165
Parent insurance fees	0	484	1 159	19 215	25 356	26 355	34 854	38 448	46 554	48 326
2210 On a payroll basis	..	..	..	237 576	300 010	288 310	271 449	291 646	335 354	331 065
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	540	2 791	8 139	5 569	8 391	7 584	5 607	5 058	4 832	4 297
Survivors pension fees	0	943	1 580	451	662	687	442	443	256	158
Health insurance fees	260	992	1 702	1 988	3 297	2 082	550	256	291	152
Industrial injury insurance fees	0	64	191	365	264	275	113	84	59	51
Parent insurance fees	0	58	106	573	856	888	960	603	636	518
Supplementary pension fees	280	734	4 560	2 192	3 312	3 652	3 542	3 672	3 590	3 420
Reduction	0	0	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	5 569	8 391	7 584	5 607	5 058	4 832	4 297
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	756	-984	-401	-1 233	-209	-509	-662
2410 On a payroll basis	..	..	..	756	-984	-401	-1 233	-209	-509	-662
2420 On an income tax basis	..	..	..	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	13	6 759	18 686	50 106	83 279	107 515	172 170	194 121	245 036	268 832
Special wage tax	0	61	0	22 391	30 225	33 090	36 832	40 283	49 185	49 367
Child care fees	0	4 740	13 080	0	0	0	0	0	0	0
Adult education fees	0	614	1 555	0	0	0	0	0	0	0
Building research fees	13	105	0	0	0	0	0	0	0	0
Labour welfare fees	0	257	2 033	0	0	0	0	0	0	0
Labour education fees	0	982	0	0	0	0	0	0	0	0
Labour market fees	0	0	0	112	156	219	7	-1	1	1
General wage fees	0	0	2 018	27 603	52 898	74 207	135 331	153 839	195 849	219 464
4000 Taxes on property	712	2 424	26 630	39 890	36 228	36 509	41 182	43 852	45 842	47 265
4100 Recurrent taxes on immovable property	10	16	8 946	23 286	25 899	26 402	31 596	32 444	33 217	34 391
4110 Households	0	0	3 877	13 321	13 474	11 666	12 936	13 320	14 972	15 387
Special tax on real estate	..	..	3 877	13 321	13 474	11 666	12 936	13 320	14 972	15 387
4120 Others	10	16	5 069	9 965	12 424	14 736	18 660	19 124	18 245	19 003
Forestry levy	10	16	423	22	34	18	37	19	10	9
Special tax on real estate	0	0	4 646	9 943	12 390	14 718	18 623	19 105	18 235	18 995
4200 Recurrent taxes on net wealth	366	717	3 200	8 223	0	0	0	0	0	0
4210 Individual	361	702	3 135	8 043	..	..	..	..	..	..
4220 Corporate	5	15	65	180	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	155	545	1 433	2 549	23	9	-4	0	0	0
4310 Estate and inheritance taxes	143	495	1 118	2 088	15	9	-4	0	..	..
4320 Gift taxes	12	50	315	460	8	0	0	0	..	..
4400 Taxes on financial and capital transactions	181	1 146	13 051	5 833	10 305	10 097	9 590	11 408	12 625	12 874
Taxes on financial and capital transactions	181	1 146	6 946	4 878	9 414	8 968	8 913	10 895	12 059	12 276
Turnover tax on securities	0	0	6 105	0	0	0	0	0	0	0
Tax on life group insurances	0	0	0	955	891	1 129	678	513	566	598
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	12 471	62 234	188 709	291 615	401 038	455 450	466 556	514 485	596 358	610 185
5100 Taxes on production, sale, transfer, etc.	11 808	58 474	181 587	284 182	387 956	439 050	450 054	495 733	576 524	589 535
5110 General taxes	4 147	34 643	112 399	199 606	286 211	326 685	341 952	383 002	445 489	459 825
5111 Value added taxes	0	34 643	112 399	197 483	282 586	322 603	337 822	379 120	445 361	459 699
5112 Sales tax	4 147	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	2 123	3 625	4 082	4 130	3 882	128	126
5120 Taxes on specific goods and services	7 661	23 831	69 188	84 576	101 745	112 365	108 102	112 731	131 035	129 710
5121 Excise duties	5 953	19 941	55 332	70 313	84 873	91 470	88 168	91 572	102 112	104 451
Taxes on petrol and fuel	1 420	4 229	17 171	39 011	44 501	47 426	43 869	44 906	48 198	48 718
Special sales tax	390	585	1 098	0	0	0	0	0	0	0
Sales tax on motor vehicles	325	553	1 983	195	3	0	0	0	0	0
Tobacco tax	1 150	3 087	5 636	7 747	9 742	10 588	11 136	11 825	12 374	11 892
Tax on spirits	1 548	4 431	6 205	4 902	4 250	4 324	4 001	4 208	4 466	4 532
Tax on wine	149	930	2 922	3 567	4 001	4 589	4 887	5 654	6 110	6 143
Tax on beer and soft drinks	242	964	2 532	2 355	2 773	3 219	3 329	3 895	4 344	4 313
Tax on energy consumption	729	5 162	16 352	11 451	18 994	21 035	20 827	20 787	25 009	27 130
Taxes on electricity from certain sources	0	0	1 018	0	0	0	0	0	0	0
Tax on wastes	0	0	0	1 085	609	289	119	297	234	252
Tax on cassette tapes	0	0	194	0	0	0	0	0	0	0
Tax on video recorders	0	0	221	0	0	0	0	0	0	0
Tax on chemicals	0	0	0	0	0	0	0	0	1 377	1 469
5122 Profits of fiscal monopolies	72	204	332	3 641	3 952	5 068	5 385	5 001	4 658	1 817
Alcohol monopoly wholesale	23	116	98	0	0	0	0	0	0	0
Alcohol monopoly retailing	49	88	234	80	296	302	116	198	180	240
Gaming monopoly retailing	0	0	0	3 561	3 657	4 766	5 269	4 803	4 478	1 577
5123 Customs and import duties	1 419	2 433	8 308	3 450	5 099	5 412	4 976	6 243	6 498	6 865
Customs	1 080	1 300	3 115	3 450	5 099	5 412	4 976	6 243	6 498	6 865
Agricultural levies	339	1 133	5 193	0	0	0	0	0	0	0
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	40	0	0	0	0	0	0	0
Investment tax	..	..	40	..	..	..	..	..	..	..
5126 Taxes on specific services	217	1 253	5 176	5 834	3 361	4 712	6 594	7 120	13 618	13 730
Betting tax	79	223	616	0	0	0	0	0	0	0
Advertisement tax	0	202	1 073	1 116	657	335	244	200	146	151
Tax on gambling	0	69	88	1 245	1 315	1 378	1 309	1 353	1 467	3 801
Other specific services	138	656	2 938	3 473	1 388	2 999	5 041	5 567	10 737	7 993
Tax on charter travelling	0	103	461	0	0	0	0	0	0	0
Tax on air travel	..	..	0	0	0	0	0	0	1 268	1 785
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	1 339	4 460	5 702	2 980	2 795	4 149	2 847
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	663	3 760	7 122	7 433	13 083	16 400	16 502	18 752	19 835	20 650
5210 Recurrent taxes	663	3 760	7 122	7 433	13 083	16 400	16 502	18 752	19 835	20 650
5211 Paid by households: motor vehicles	336	1 241	2 003	4 969	7 414	8 550	8 275	10 897	9 856	10 067
5212 Paid by others: motor vehicles	313	2 476	5 055	2 464	5 669	7 850	8 227	7 855	9 979	10 584
5213 Paid in respect of other goods	14	43	64	0	0	0	0	0	0	0
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	422	1 264	1 479	1 768	1 421	1 806	1 356	1 926	1 665
6100 Paid solely by business	..	0	0	0	0	0	0	0	0	0
6200 Other	..	422	1 264	1 479	1 768	1 421	1 806	1 356	1 926	1 665
Memorandum item
Customs duties collected on behalf of the EU	..	..	..	3 450	5 099	5 412	4 976	6 243	6 498	6 865
Total tax revenue on cash basis	40 003	259 216	755 953	1 144 233	1 465 382	1 496 374	1 611 798	1 762 187	0	0
Total tax revenue on accrual basis	..	..	..	1 204 794	1 491 190	1 532 259	1 624 632	1 816 204	2 113 548	2 162 928
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	7 951	12 376	13 167	15 909	16 726	23 457	24 966
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	1 212 745	1 503 566	1 545 426	1 640 541	1 832 930	2 137 005	2 187 894
Imputed social contributions	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and all social contributions	..	..	..	1 212 745	1 503 566	1 545 426	1 640 541	1 832 930	2 137 005	2 187 894

.. Not available

Note: Year ending 31st December. From 2000 data are on accrual basis. Figures prior to 1970 are not strictly comparable with those of later years, though the amounts involved are insignificant. Heading 1000: Receipts are on accrual and not on a cash basis for all years. Heading 2000 includes some voluntary contributions.

Source: Monthly reports of central Government Revenues (unpublished) National Audit Bureau, Stockholm. Local Government Finance (SOS), Tax assessment statistics (SOS) , National Central Bureau of Statistics, Stockholm.National Accounts (Statistical Reports), National Bureau of Statistics, Stockholm.

Statlink

Table 5.35. Switzerland: Details of tax revenue, 1965-2019

Million CHF

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	11 237	46 385	85 774	128 205	151 404	162 356	173 121	181 128	193 879	199 971
1000 Taxes on income, profits and capital gains	4 616	21 022	40 203	56 411	69 790	74 439	79 267	84 362	92 596	96 634
1100 Of individuals	3 748	18 056	27 824	37 948	47 994	51 835	53 801	56 375	59 749	61 335
1110 On income and profits	3 547	17 622	27 824	37 948	47 994	51 835	53 801	56 375	59 749	61 335
Direct federal tax	245	2 525	4 432	5 713	8 589	9 880	9 655	10 394	11 157	11 455
Military service exemption tax	35	103	135	163	138	155	163	173	167	168
Cantonal tax individuals	1 473	7 510	12 856	17 592	23 094	24 957	26 253	27 156	28 743	29 672
Municipal tax individuals	1 322	6 235	10 402	14 481	16 174	16 844	17 731	18 651	19 683	20 040
Withholding tax	358	1 249	0	0	0	0	0	0	0	0
Coupons	114	0	0	0	0	0	0	0	0	0
1120 On capital gains	201	434	0	0	0	0	0	0	0	0
Cantonal tax individuals	84	229	..	..	..	..	..	..	..	..
Municipal tax individuals	112	190	..	..	..	..	..	..	..	..
Direct federal tax	5	15	..	..	..	..	..	..	..	..
1200 Corporate	868	2 966	6 300	11 323	16 161	16 378	17 814	19 432	22 046	22 707
1210 On profits	801	2 818	6 300	11 323	16 161	16 378	17 814	19 432	22 046	22 707
Direct federal tax	153	781	2 214	4 928	6 800	8 006	8 698	9 731	11 289	11 813
Corporate cantonal tax	363	1 230	2 576	3 989	6 098	5 445	5 985	6 294	7 015	6 900
Corporate municipal tax	285	807	1 510	2 406	3 263	2 927	3 130	3 407	3 742	3 994
Withholding tax	0	0	0	0	0	0	0	0	0	0
1220 On capital gains	67	148	..	..	..	..	..	..	..	..
Corporate tax on gains	2	7	..	..	..	..	..	..	..	..
Corporate cantonal tax	28	77	..	..	..	..	..	..	..	..
Corporate municipal tax	37	64	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	6 079	7 140	5 635	6 226	7 652	8 556	10 801	12 592
Withholding tax	..	..	4 044	6 202	4 211	4 723	5 619	6 543	8 347	9 842
Property gains tax	..	..	2 035	938	1 424	1 502	2 033	2 013	2 454	2 751
Other	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	1 670	10 844	19 952	30 961	34 974	38 385	42 862	44 285	46 072	47 234
2100 Employees	716	4 833	9 341	14 491	16 369	17 579	19 720	20 445	21 364	21 906
2110 On a payroll basis	716	4 833	9 341	14 491	16 369	17 579	19 720	20 445	21 364	21 906
2120 On an income tax basis	0	0	..	..	..	..	..	..	..	..
2200 Employers	747	4 897	9 350	14 504	16 383	17 610	19 940	20 671	21 598	22 197
2210 On a payroll basis	747	4 897	9 350	14 504	16 383	17 610	19 940	20 671	21 598	22 197
2220 On an income tax basis	0	0	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	208	1 046	1 261	1 967	2 222	3 197	3 202	3 169	3 111	3 131
2310 On a payroll basis	209	1 046	1 261	1 967	2 222	3 197	3 202	3 169	3 111	3 131
2320 On an income tax basis	0	0	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	68	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	68	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	0	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	1 108	3 830	7 586	12 333	12 223	12 402	12 041	13 140	14 508	15 343
4100 Recurrent taxes on immovable property	78	304	447	735	895	968	1 052	1 138	1 204	1 329
4110 Households	78	304	447	735	895	968	1 052	1 138	1 204	1 329
Cantonal tax on buildings	20	71	125	187	265	286	303	349	347	395
Municipal tax on buildings	58	233	322	548	630	682	748	789	857	934
4120 Others	0	0	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	692	2 201	3 382	5 254	7 002	7 105	7 406	8 096	9 327	9 994
4210 Individual	420	1 383	2 194	3 972	5 309	5 576	5 787	6 606	7 535	7 927
Cantonal wealth tax	206	739	1 232	2 241	3 145	3 324	3 532	4 044	4 593	4 855
Municipal wealth tax	214	644	962	1 731	2 164	2 252	2 255	2 562	2 942	3 071
4220 Corporate	272	818	1 188	1 282	1 693	1 529	1 619	1 490	1 792	2 067
Direct federal tax on capital	21	92	0	0	0	0	0	0	0	0
Cantonal tax on capital	142	436	760	821	1 107	969	1 032	947	1 117	1 325
Municipal tax on capital	109	290	428	461	586	561	586	542	674	742
4300 Estate, inheritance and gift taxes	142	393	896	1 215	869	974	966	1 088	1 212	1 232
4310 Estate and inheritance taxes	142	393	896	1 215	869	974	966	1 088	1 212	1 232
Cantonal inheritance tax	128	361	820	1 118	774	886	854	964	1 058	1 065
Municipal inheritance tax	14	32	76	97	96	88	112	124	154	168
4320 Gift taxes	0	0	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	196	932	2 245	4 342	2 562	2 428	1 671	1 902	1 684	1 705
Cantonal transfer tax	48	245	115	144	182	182	185	177	212	207
Municipal transfer tax	21	103	39	52	42	50	52	52	59	64
Securities issuance	99	175	0	0	405	779	182	360	248	173
Securities trading	19	409	0	0	1 933	1 417	1 253	1 314	1 166	1 262
Currency effects	9	0	0	0	0	0	0	0	0	0
Securities issuance and trading	0	0	2 091	4 146	0	0	0	0	0	0
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	616	786	895	927	946	915	1 082	1 083
5000 Taxes on goods and services	3 843	10 689	17 894	28 285	34 168	36 539	38 287	38 542	39 674	39 711
5100 Taxes on production, sale, transfer, etc.	3 582	9 863	15 975	25 302	30 669	32 264	33 861	33 771	34 485	34 338
5110 General taxes	1 191	4 772	9 871	16 917	19 962	21 035	22 870	22 791	23 042	22 915
5111 Value added taxes	0	0	9 871	16 594	19 604	20 662	22 501	22 397	22 644	22 508
5112 Sales tax	1 191	4 772	0	323	358	373	369	393	398	407
Automobile duty	..	..	..	323	358	373	369	393	398	407
Other sales taxes	..	..	..	0	0	0	0	0	0	0
5113 Other	0	0	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	2 391	5 091	6 058	8 337	10 663	11 191	10 936	10 912	11 340	11 307
5121 Excise duties	1 016	3 427	4 604	6 810	7 805	8 295	8 099	8 056	8 457	8 353
Beer tax	26	33	0	0	107	112	113	114	115	117
Excises on tobacco	190	634	15	32	2 247	2 417	2 354	2 255	2 135	2 095
Other price supplements	104	542	1 503	1 783	3	0	0	3	3	3
Fuel tax	467	955	1 334	2 975	3 076	3 110	3 034	2 864	2 785	2 746
Additional fuel tax	229	1 263	1 753	2 020	2 071	2 082	2 025	1 905	1 847	1 821
Road tax	0	0	0	0	0	0	0	0	0	0
Mineral oil tax on combustibles	0	0	0	0	20	20	23	19	15	17
Automobile duty	0	0	0	0	0	0	0	0	0	0
Tax on distilled spirits	0	0	0	1	281	296	292	279	268	275
Electricity consumption tax	0	0	0	0	0	259	258	617	1 288	1 281
5122 Profits of fiscal monopolies	158	472	..	..	..	..	..	..	..	..
Alcohol monopoly	111	354	..	..	..	..	..	..	..	..
Salt monopoly	16	25	..	..	..	..	..	..	..	..
Water monopoly	30	90	..	..	..	..	..	..	..	..
Other	1	3	..	..	..	..	..	..	..	..
5123 Customs and import duties	1 104	953	1 201	1 096	1 040	1 079	1 059	1 056	1 103	1 143
Import duties	972	923	1 201	1 096	1 040	1 079	1 059	1 056	1 103	1 143
Tobacco duty	114	6	0	0	0	0	0	0	0	0
Additional duties	18	24	0	0	0	0	0	0	0	0
5124 Taxes on exports	0	0	..	..	..	..	..	..	..	..
5125 Taxes on investment goods	0	0	..	..	..	..	..	..	..	..
5126 Taxes on specific services	113	239	253	431	1 818	1 816	1 778	1 800	1 780	1 812
Games in B casinos Confederation	2	2	2	37	449	381	308	272	281	311
Cantonal entertainment tax	17	37	23	27	39	101	73	67	66	73
Municipal entertainment tax	11	19	46	26	18	17	15	15	15	15
Other cantonal expenditure taxes	24	63	0	0	0	0	0	0	0	0
Other municipal expenditure taxes	19	6	0	0	0	0	0	0	0	0
Premium stamp duty	40	112	0	0	645	659	700	715	703	717
Lottery taxes	0	0	181	320	474	459	466	527	512	493
Other	0	0	0	20	193	199	216	204	202	203
5127 Other taxes on internat. trade and transactions	0	0	..	..	..	..	..	..	..	..
5128 Other taxes	0	0	..	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	46	47	44	38	55	68	104	116
5200 Taxes on use of goods and perform activities	261	826	1 918	2 983	3 499	4 276	4 426	4 771	5 188	5 373
5210 Recurrent taxes	261	826	1 918	2 983	3 499	4 276	4 426	4 767	5 184	5 365
5211 Paid by households: motor vehicles	152	501	921	1 336	1 580	1 667	1 685	1 768	1 841	1 863
Paid by households in respect of motor vehicles	..	..	921	1 336	1 580	1 667	1 685	1 768	1 841	1 863
Paid by households in respect of motorway tax sticker	..	..	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	76	251	230	334	395	417	421	442	460	466
Paid by others in respect of motor vehicles	..	..	230	334	395	417	421	442	460	466
Paid by others in respect of motorway tax sticker	..	..	0	0	0	0	0	0	0	0
Paid by others in respect of heavy vehicle charge	..	..	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	33	74	768	1 314	1 524	2 192	2 319	2 556	2 882	3 036
Hunting and fishing	9	20	0	0	0	0	0	0	0	0
Cantonal dog license	3	9	6	9	8	8	10	9	10	11
Municipal dog license	2	8	14	21	25	30	33	35	41	41
Cantonal inns	12	24	0	0	0	0	0	0	0	0
Cantonal royalties	5	12	0	0	0	0	0	0	0	0
Other	2	1	0	33	33	30	31	24	13	12
Environmental incentive fees	0	0	3	73	166	755	833	1 036	1 294	1 447
Royalties and concessions	0	0	42	53	64	84	100	101	130	134
Radio and television licences	..	..	703	1 124	1 228	1 285	1 313	1 351	1 394	1 391
5220 Non-recurrent taxes	0	0	0	0	0	0	0	5	4	9
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	140	215	249	590	664	799	1 029	1 049
6100 Paid solely by business	..	..	42	65	75	274	300	342	383	397
6200 Other	..	..	98	151	174	316	364	457	646	652
Exemption tax	..	..	98	151	174	187	191	190	200	201
Other	..	..	0	0	0	130	173	267	445	450
Total tax revenue on cash basis	11 237	46 385	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	85 774	128 205	151 404	162 356	173 121	181 128	193 879	199 971
Conciliation with National Accounts
Additional taxes included in national accounts	..	..	0	0	0	0	0	0	0	0
Tax excluded from national accounts	..	..	0	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	0	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	-242	-733	-936	-1 121	-1 309	-1 058	-1 036	-1 023
Voluntary social security contributions	..	..	0	0	0	0	0	0	0	0
Miscellaneous differences	..	..	0	0	0	0	0	0	0	0
National Accounts: taxes and actual social contributions	..	..	85 533	127 472	150 468	161 235	171 812	180 070	192 842	198 948
Imputed social contributions	..	..	362	502	467	455	483	337	370	390
National Accounts: taxes and all social contributions	..	..	85 895	127 974	150 935	161 690	172 295	180 407	193 212	199 338

.. Not available

Note: Calendar year ending on 31 December. The data is on an accrual basis. The pre-1970 figures are not strictly comparable with those from the following years which were revised slightly. "Parish taxes" are not reported in these statistics from 1985 onward. In section 1100: payments made in consideration for exemption from military service could be classed under nontax receipts. Section 2000 (Social security contributions) has been revised from 1985 onward to take account of the sectoring of government units adopted when switching to the ESA 95 system of accounts (currently ESA 2010). Consequently, health insurance contributions and those to the Swiss National Accident Insurance Fund are now excluded from section 2000.

Source: Financial Statistics, Federal Finance Administration.

Statlink

Table 5.36. Turkey: Details of tax revenue, 1965-2019

Million TRY

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	0	1	79	40 263	203 053	287 873	458 698	586 722	901 485	997 551
1000 Taxes on income, profits and capital gains	0	0	26	11 890	48 197	61 317	92 749	119 144	217 666	241 533
1100 Of individuals	0	0	21	8 954	34 447	40 392	63 761	85 756	138 992	162 704
1110 On income and profits	0	0	21	8 954	34 447	40 392	63 761	85 756	138 992	162 704
Income tax	0	0	21	8 954	34 447	40 392	63 761	85 756	138 992	162 704
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	0	0	5	2 935	13 751	20 925	28 988	33 388	78 673	78 829
1210 On profits	0	0	5	2 935	13 751	20 925	28 988	33 388	78 673	78 829
Corporation tax	0	0	5	2 935	13 751	20 925	28 988	33 388	78 673	78 829
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
Fiscal balance tax	..	0	..	..	..	..	..	..	..	..
Capital gains tax on real estate sales	..	0	..	..	..	..	..	..	..	..
2000 Social security contributions	0	0	15	7 543	44 052	71 696	125 871	170 282	269 932	312 808
2100 Employees	0	0	6	2 712	17 867	26 934	49 831	64 214	101 666	120 108
2110 On a payroll basis	..	..	..	2 712	17 867	26 934	49 831	64 214	101 666	120 108
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	0	0	9	3 619	20 442	39 363	71 184	95 067	151 373	178 345
2210 On a payroll basis	..	..	..	3 619	20 442	39 363	71 184	95 067	151 373	178 345
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	0	0	1	1 211	5 743	5 399	4 856	11 001	16 893	14 356
2310 On a payroll basis	..	..	..	1 211	5 743	5 399	4 856	11 001	16 893	14 356
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	0	0	2	1 272	7 621	11 684	21 280	28 582	38 941	41 721
4100 Recurrent taxes on immovable property	0	0	0	191	1 464	2 669	3 847	5 882	8 703	9 681
Real estate tax	0	0	..	191	1 464	2 669	3 847	5 882	8 703	9 681
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	15	125	215	340	435	921	1 104
Gift and inheritance tax	0	0	0	15	125	215	340	435	921	1 104
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	2	1 065	6 032	8 800	17 093	22 265	29 318	30 937
Stamp tax	0	0	2	818	3 642	5 083	9 416	12 045	16 961	18 853
Real estate purchase tax	0	0	0	0	0	0	0	0	0	0
Title deed fees	0	0	0	207	2 000	3 329	7 072	9 530	11 534	11 213
Notary fees	0	0	0	40	389	388	606	690	822	872
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	0	0	22	16 901	96 766	137 252	211 257	259 964	364 982	389 092
5100 Taxes on production, sale, transfer, etc.	0	0	22	16 328	92 605	131 878	203 364	250 261	351 455	373 692
5110 General taxes	0	0	16	9 735	43 285	62 533	100 723	121 070	178 616	180 729
5111 Value added taxes	..	..	14	9 735	43 285	62 533	100 723	121 070	178 616	180 729
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	1	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	0	0	6	6 593	49 320	69 345	102 641	129 191	172 839	192 963
5121 Excise duties	0	0	1	4 718	39 111	57 285	85 462	105 922	133 904	147 131
Sales taxes	0	0	0	0	0	0	0	0	0	0
Domestic production tax	0	0	0	0	0	0	0	0	0	0
Domestic production tax on petrol	0	0	0	0	0	0	0	0	0	0
Production tax on monopoly goods	0	0	0	0	0	0	0	0	0	0
Sugar consumption taxes	0	0	0	0	0	0	0	0	0	0
Motor vehicles purchase tax (Total)	0	0	1	916	4 293	6 193	10 565	17 027	17 328	13 807
Motor vehicles purchase tax	0	0	0	498	4 293	6 193	10 565	17 027	17 328	13 807
Additional motor vehicle purchase tax	0	0	0	418	0	0	0	0	0	0
Revenue from other excises	0	0	0	533	12 765	19 395	29 739	38 066	60 982	72 328
Petroleum consumption tax	0	0	0	3 269	22 052	31 697	45 158	50 830	55 593	60 997
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	0	0	4	462	2 478	3 319	5 542	8 521	15 959	17 460
Customs duty	0	0	1	449	2 441	3 240	5 409	8 280	15 276	16 832
Customs duty on petrol	0	0	0	0	0	0	0	0	0	0
Production tax on imports	0	0	0	0	0	0	0	0	0	0
Production tax on petrol imports	0	0	0	0	0	0	0	0	0	0
Stamp duty on imports	0	0	2	0	0	0	0	0	0	0
Wharf duty	0	0	1	0	0	0	0	0	0	0
Other	0	0	0	13	37	80	133	240	683	628
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	0	0	1	997	7 686	4 005	6 853	10 014	19 340	24 352
Bank, insurance transaction tax	0	0	1	997	3 149	3 571	6 160	9 172	18 184	22 670
Transportation tax	0	0	0	0	0	0	0	0	0	0
PTT service tax	0	0	0	0	4 211	0	0	0	0	0
Tax on football pool	0	0	0	0	0	0	0	0	0	0
Lottery tax	0	0	0	0	327	434	692	842	1 155	1 681
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
Foreign travel expenditures tax	0	0	..	..	..	..	..	..	..	..
5128 Other taxes	0	0	0	416	46	4 736	4 785	4 734	3 637	4 019
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	0	0	0	572	4 161	5 374	7 894	9 703	13 527	15 400
5210 Recurrent taxes	0	0	0	359	4 161	5 374	7 894	9 703	13 527	15 400
Motor vehicles tax	0	0	0	359	0	5 374	7 894	9 703	13 527	15 400
5211 Paid by households: motor vehicles	..	..	..	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	359	4 161	5 374	7 894	9 703	13 527	15 400
Motor vehicles tax	..	..	..	302	3 521	5 033	7 353	8 949	12 844	14 503
Traffic fees	..	..	..	58	640	341	540	754	683	897
5213 Paid in respect of other goods	..	..	..	0	0	0	0	0	0	0
5220 Non-recurrent taxes	0	0	0	213	0	0	0	0	0	0
Building construction tax	..	0	..	0	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	13	2 658	6 417	5 924	7 541	8 750	9 963	12 397
6100 Paid solely by business	..	0	0	0	0	0	0	0	0	0
6200 Other	..	0	13	2 658	6 417	5 924	7 541	8 750	9 963	12 397
Funds	..	..	..	1 938	0	0	0	0	0	0
Vocatial Train Pro.F.	..	..	..	67	0	0	0	0	0	0
Tax penalties and fines	..	..	..	548	4 191	2 689	3 175	3 779	4 159	6 361
Municipalities revenue	..	..	..	106	2 227	3 235	4 366	4 971	5 805	6 035
Total tax revenue on cash basis	0	1	79	40 263	203 053	287 873	458 698	586 722	901 485	997 551
Total tax revenue on accrual basis	..	..	..	..	..	..	..	..	..	..
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	..	..	..	..	..	..	..
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	..	..	..	..	..	..	..	..
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	..	..	..	..	..	..	..	..	..
Imputed social contributions	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and all social contributions	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: From 1982 the data are based on the fiscal year ending 31st December. Before that the data are on a fiscal year basis beginning 1st March. Revenue is reported on a cash basis except for social security contributions which are reported on an assessment basis. The figures under the local tax collections include taxes under ''Municipalities Revenues Law'' and Property tax. They also include transfers to the local authorities from central budget tax revenues under the revenue sharing system. Heading 2000: Before 2003, contributions to some private social security schemes are included in this heading.

Source: Bulletin of national accounts and the Budget revenue Bulletin.

Statlink

Table 5.37. United Kingdom: Details of tax revenue, 1965-2019

Million GBP

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	10 945	81 153	202 368	359 370	508 724	514 797	568 769	611 151	704 364	725 615
Total tax revenue exclusive of taxes collected for the EU	..	..	200 520	357 240	506 309	511 852	565 843	608 064	700 792	721 936
1000 Taxes on income, profits and capital gains	4 050	30 651	79 576	142 197	201 316	192 771	199 745	212 633	247 764	251 489
1100 Of individuals	3 618	23 868	59 506	104 136	151 157	147 019	156 570	168 873	192 765	200 486
1110 On income and profits	3 615	23 376	57 614	101 925	147 309	144 502	152 668	163 291	184 968	191 299
Income tax	..	23 370	57 614	101 925	147 309	144 502	152 668	163 291	184 968	191 299
Surtax	..	6	0	0	0	0	0	0	0	0
1120 On capital gains	3	492	1 892	2 211	3 848	2 517	3 902	5 582	7 797	9 187
1200 Corporate	484	6 783	20 070	38 061	50 159	45 752	43 175	43 760	54 999	51 003
1210 On profits	484	6 510	18 994	35 730	46 841	44 857	42 172	42 344	53 226	49 308
Petroleum revenue tax	..	1 799	941	1 540	1 387	1 349	1 296	-552	-817	-319
Supplementary petroleum duty	..	0	0	0	0	0	0	0	0	0
Corporation tax	..	4 712	18 053	34 190	44 740	42 865	40 209	42 276	53 351	48 813
Corporation tax overspill relief	..	-1	0	0	0	0	0	0	0	0
Profits tax	..	0	0	0	0	0	0	0	0	0
Windfall tax	..	0	0	0	0	0	0	0	0	0
Betting tax	..	0	0	0	590	568	605	595	692	814
Non fossil fuel obligation levy	..	0	0	0	124	75	62	25	0	0
1220 On capital gains	0	273	1 076	2 331	3 318	895	1 003	1 416	1 773	1 695
1300 Unallocable between 1100 and 1200	-52	0	0	0	0	0	0	0	0	0
2000 Social security contributions	1 685	13 531	34 457	60 252	93 210	97 346	106 085	114 173	135 225	143 255
2100 Employees	770	5 228	13 296	24 175	36 585	38 703	41 481	44 488	52 137	56 200
2110 On a payroll basis	..	..	13 296	24 175	36 585	38 703	41 481	44 488	52 137	56 200
2120 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2200 Employers	831	8 210	19 984	34 028	53 765	55 887	62 019	66 491	79 240	82 699
2210 On a payroll basis	..	..	19 984	34 028	53 765	55 887	62 019	66 491	79 240	82 699
2220 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	75	317	1 177	2 049	2 860	2 756	2 585	3 194	3 848	4 356
2310 On a payroll basis	..	..	1 177	2 049	2 860	2 756	2 585	3 194	3 848	4 356
2320 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	9	-224	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	3 498	0	0	0	0	0	0	2 604	2 764
Selective employment tax	..	0	..	..	..	..	..	..	0	0
National insurance surcharge	..	3 498	..	..	..	..	..	..	0	0
Apprenticeship Levy	..	0	..	..	..	..	..	..	2 604	2 764
4000 Taxes on property	1 591	9 774	16 538	41 134	63 392	61 768	70 094	76 565	88 664	90 258
4100 Recurrent taxes on immovable property	1 228	8 665	13 462	30 552	44 891	50 028	55 139	58 185	66 407	68 748
4110 Households	539	3 687	2 373	14 205	23 609	25 919	27 640	29 355	34 733	36 537
Northern Ireland rates paid to CG	..	37	113	141	265	335	409	384	351	334
Council tax	..	0	0	13 991	23 217	25 438	27 061	28 777	34 153	35 957
Rates paid to LA	..	3 650	2 260	73	127	146	170	194	229	246
4120 Others	689	4 978	11 089	16 347	21 282	24 109	27 499	28 830	31 674	32 211
National non-domestic rates	..	0	7 542	14 966	19 358	21 602	24 611	25 834	28 410	28 928
Rates paid to LA	..	4 925	2 869	149	267	497	567	601	690	689
Northern Ireland rates paid to CG	..	53	115	207	353	361	373	398	431	448
London Regional Transport levy	..	0	47	0	0	0	0	0	0	0
LA payments of NNDR	..	0	469	889	1 111	1 236	1 389	1 389	1 389	1 389
NPISH payments of NNDR	..	0	47	136	193	245	342	384	478	489
Crossrail Business rates supplement	..	0	0	0	0	168	217	224	276	268
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	287	479	1 321	2 215	3 867	2 642	3 379	4 442	5 301	5 165
4310 Estate and inheritance taxes	287	479	1 321	2 215	3 867	2 642	3 379	4 442	5 301	5 165
Death duties	..	423	1 278	2 156	3 764	2 592	3 293	4 359	5 198	5 097
Development land tax	..	42	6	0	0	0	0	0	0	0
Taxes on other capital transfers	..	14	37	59	50	50	50	50	50	50
Special tax on bank deposits	..	0	0	0	0	0	0	0	0	0
Betterment duty	..	0	0	0	0	0	0	0	0	0
Special charges	..	0	0	0	0	0	0	0	0	0
Special contribution	..	0	0	0	0	0	0	0	0	0
Equal pay on capital transfers	..	0	0	0	53	0	36	33	53	18
4320 Gift taxes	0	0	0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	76	630	1 755	8 367	14 634	9 098	11 540	13 791	16 654	15 962
Stamp duties	..	630	1 755	8 367	14 634	9 098	11 540	13 791	16 654	15 962
4500 Non-recurrent taxes	0	0	0	0	0	0	36	147	302	383
4510 On net wealth	..	..	..	..	..	..	0	0	0	0
4520 Other non-recurrent taxes	..	..	..	..	..	..	36	147	302	383
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	3 619	23 699	62 780	115 787	150 806	162 912	192 845	207 780	230 107	237 849
5100 Taxes on production, sale, transfer, etc.	3 406	22 677	59 379	110 804	144 752	155 471	185 262	200 337	222 059	229 312
5110 General taxes	647	11 897	34 136	65 018	93 374	97 646	121 460	133 064	149 104	154 754
5111 Value added taxes	0	11 897	34 136	65 018	93 374	97 646	121 460	133 064	149 104	154 754
Value added tax	..	11 893	33 620	64 918	93 348	97 565	121 650	132 948	149 254	154 781
Adj. to VAT contribution	..	4	516	100	26	81	-190	116	-150	-27
Purchase tax	..	0	0	0	0	0	0	0	0	0
5112 Sales tax	647	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	2 759	10 780	25 243	45 786	51 378	57 825	63 802	67 273	72 955	74 558
5121 Excise duties	2 383	8 616	19 707	37 315	40 427	45 454	46 588	47 294	49 125	49 285
Beer	..	1 029	2 220	2 813	3 042	3 278	3 337	3 294	3 638	3 659
Wines, spirits, cider and perry	..	1 513	2 627	3 751	5 008	6 075	7 063	7 385	8 355	8 457
Tobacco	..	2 735	5 541	7 666	7 862	9 076	9 479	9 190	8 976	9 038
Hydrocarbon oil	..	3 327	9 302	23 041	24 512	27 013	26 697	27 415	27 919	27 795
Other excise duties	..	12	17	0	0	0	0	0	0	0
Sugar levy	..	12	0	44	3	12	12	10	0	0
Soft Drinks Levy	..	..	0	0	0	0	0	0	237	336
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	343	1 109	1 837	2 086	2 522	3 058	3 042	3 219	3 480	3 488
Custom duties	..	..	..	1 800	2 074	2 933	2 914	3 077	3 335	3 343
Import duties	..	855	1 722	0	0	0	0	0	0	0
Agricultural levies	..	254	115	286	338	0	0	0	0	0
Temporary charges of import	..	0	0	0	0	0	0	0	0	0
British Transport Police	..	0	0	0	110	125	128	142	145	145
5124 Taxes on exports	0	-1	36	0	0	0	0	0	0	0
Levies on exports	..	-1	36	..	..	..	..	..	..	..
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	33	456	1 022	5 826	6 523	7 292	11 601	13 626	16 320	17 043
Betting and gaming	..	456	1 022	1 522	959	1 092	1 538	2 053	2 202	2 502
National Lottery contributions to fund	..	0	0	1 590	1 310	1 625	1 644	1 713	1 713	1 713
Air passenger duty	..	0	0	940	1 883	2 094	2 960	3 119	3 513	3 810
Insurance premium tax	..	0	0	1 707	2 306	2 401	3 018	3 294	6 201	6 417
Bank Levy - Stability Fee Scheme	..	0	0	0	0	0	2 352	3 369	2 613	2 523
Light Dues	..	0	0	67	65	80	89	78	78	78
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	600	2 641	559	1 906	2 021	2 571	3 134	4 030	4 742
Fossil fuel levy	..	0	875	56	0	0	0	0	0	0
European coal and steel levy	..	21	11	0	0	0	0	0	0	0
Gas levy	..	12	291	0	0	0	0	0	0	0
Car tax	..	83	1 464	0	0	0	0	0	0	0
Landfill tax	..	484	0	461	877	1 065	1 191	1 028	842	784
Climate change levy	..	0	0	0	690	666	1 098	1 752	1 911	2 091
Aggregates levy	..	0	0	0	339	290	282	354	366	396
Hydro benefit	..	0	0	42	0	0	0	0	0	0
Renewable energy obligations	..	0	0	0	0	0	0	0	0	0
Channel 4 advertising formula	..	0	0	0	0	0	0	0	0	0
Milk super levy	..	0	0	0	0	0	0	0	0	0
Contracts for Difference	..	0	0	0	0	0	0	0	911	1 471
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	212	1 378	3 401	4 983	6 054	7 441	7 583	7 443	8 048	8 537
5210 Recurrent taxes	212	1 378	3 401	4 983	6 054	7 441	7 583	7 443	7 963	8 452
5211 Paid by households: motor vehicles	118	729	1 841	2 996	4 096	4 561	4 312	3 970	4 512	4 998
Motor vehicle duty	..	726	1 837	2 992	4 096	4 561	4 312	3 970	4 512	4 998
Boat licences	..	3	4	4	0	0	0	0	0	0
5212 Paid by others: motor vehicles	74	588	1 134	1 614	1 288	1 279	1 789	1 929	2 001	2 007
Motor vehicle levy	..	588	1 134	1 614	1 288	1 279	1 789	1 929	2 001	2 007
5213 Paid in respect of other goods	20	61	426	373	670	1 601	1 482	1 544	1 450	1 447
IBA levy	..	..	134	0	0	0	0	0	0	0
Telecommunications regulator fees	..	..	7	12	17	12	0	0	0	0
Gas regulator fees	..	..	2	0	0	0	0	0	0	0
Electricity regulator fees	..	..	5	0	0	0	0	0	0	0
Water regulator fees	..	..	6	11	11	12	24	27	33	36
Rail regulator fees	..	..	0	14	12	12	12	12	12	12
Company registration surplus fees	..	..	12	0	0	0	0	0	0	0
Consumer and credit act fees	..	..	163	119	281	480	480	480	480	480
Levy funded bodies	..	..	97	217	349	1 040	922	970	859	853
1936 Tithe Act payments	..	..	0	0	0	0	0	0	0	0
Recurrent taxes paid in respect of other goods	..	..	0	0	0	45	44	55	66	66
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	85	85
Immigration Skills Charge	..	..	..	..	..	..	..	..	85	85
5300 Unallocable between 5100 and 5200	1	-356	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	9 017	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	0	..	..	..	..	..	..	..
6200 Other	..	..	9 017	..	..	..	..	..	..	..
Community charge	..	..	9 017	..	..	..	..	..	..	..
Memorandum item
Customs duties collected on behalf of the EU	..	..	..	1 800	2 074	2 933	2 914	3 077	3 335	3 343
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	7 454	4 651	20 030	28 879	29 710	28 539	22 878	18 003
Tax expenditure component	..	..	6 973	1 233	4 414	5 542	2 538	2 571	2 061	1 622
Transfer component	..	..	481	3 418	15 617	23 338	27 172	25 968	20 817	16 381
Non-wastable tax credits against 1210	..	..	0	0	918	1 313	1 156	3 273	6 262	7 314
Tax expenditure component	..	..	0	0	654	915	626	1 136	2 002	2 309
Transfer component	..	..	0	0	264	398	530	2 137	4 260	5 005
Total tax revenue on cash basis	10 945	81 153	202 400	356 070	509 032	509 500	562 359	601 426	689 586	708 100
Total tax revenue on accrual basis	..	..	202 368	359 370	508 724	514 797	568 769	611 151	704 364	725 615
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	1 323	2 062	4 072	4 731	5 816	7 261	9 657	9 895
Taxes excluded from National Accounts	..	..	0	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	6 973	1 233	5 068	6 457	3 164	3 707	4 063	3 931
Capital transfer for uncollected revenue	..	..	0	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	3 288	8 103	18 629	21 217	22 438	25 025	27 546	33 474
Miscellaneous differences	..	..	0	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	213 952	370 768	536 493	547 202	600 187	647 144	745 630	772 915
Imputed social contributions	..	..	3 966	4 234	1 391	1 616	1 568	1 565	1 499	1 953
National Accounts: Taxes and all social contributions	..	..	217 918	375 002	537 884	548 818	601 755	648 709	747 129	774 868

.. Not available

Note: Year ending 31st December. From 1990 data are on accrual basis. Supranational taxes reported by the United Kingdom continue to be reported for 2020 in Revenue Statistics as in previous years. From 2021, at the end of the Brexit transition period, this will come to an end and taxes subsequently introduced by the United Kingdom will be reflected in the appropriate tax category at the national or subnational levels of government, as appropriate. Heading 1210: The corporate tax figures include company income tax from 1990 onwards. Heading 2000: Includes some voluntary contributions which cannot be separately identified. Heading 6200: The community charge replaced domestic rates in Scotland in April 1989 and was extended to England and Wales in April 1990. This tax has been classified in heading 6200 as it is a lump-sum tax levied on each adult in a household (domestic rates are classified in heading 4100). Headings for non-wastable tax credits 1110 and 1210 are consistent with the guidelines, and the figures in the data are treated accordingly. The following method is adopted separately for Working Families 'Tax Credit and Disabled Persons Tax Credit' paid from 1999 to 2003. For each calendar, a random sample of awards over-lapping the quarter is taken. Each recipient family's income tax liability for the fiscal year within which the quarter falls is calculated , based on the earned income reported for the award (uprated to the middle of the overlap period). And the result multiplied by the number of days in the overlap period divided by 365. The tax expenditure component is defined as the minimum of this amount and the total amount of award paid in the overlap period. The total amount of award paid and the tax expenditure component are each summed over the sample cases, and the ratio is taken as the tax expenditure ration for the quarter. From 2003, the equivalent breakdown for Child and Working tax credits is based on household survey data. Survey data is used to estimate the breakdown into the tax expenditure and the transfer components for the other smaller tax credits. The United Kingdom Personal Tax Credit information presented in Revenue Statistics is on a cash basis (rather than an accrual basis as for the rest of the data). PTC information on a financial year basis has been used as a proxy for calendar year. Please note that since 2015-16 tax credits is no longer split into tax expenditure and transfer component. The split for years after 2014-15 is estimated by applying the 2014-15 split to total personal tax credits expenditure. The sum of tax expenditure and transfer components may not match the total due to rounding. Total values are consistent with published figures available here: https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk. Please note that the sum of the corporate tax credit (CTC) components in the United Kingdom may not match total CTC's due to rounding. The CTC information presented in Revenue Statistics is on a cash basis (rather than an accrual basis as for the rest of the data). CTC information on a financial year basis has been used as a proxy for calendar year. Please note that the breakdown of total CTCs from 2002/03 to 2010/11 have been estimated using historic proportional splits applied to total published CTC information. Total values are consistent with published figures available here: https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk.

Source: National Income and Expenditure; Central Statistical Office; Annual reports of Her Majesty's Revenue and Customs.

Statlink

Table 5.38. United States: Details of tax revenue, 1965-2019

Million USD

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Total tax revenue	167 022	730 672	1 552 413	2 900 519	3 868 612	3 517 144	4 291 752	4 773 680	5 109 964	5 336 458
1000 Taxes on income, profits and capital gains	80 284	364 137	701 731	1 453 865	1 865 205	1 488 699	2 016 390	2 314 542	2 344 668	2 478 497
1100 Of individuals	52 894	285 513	584 733	1 224 538	1 479 085	1 223 218	1 664 074	1 929 215	2 073 662	2 191 677
1110 On income and profits	50 401	272 879	552 859	1 088 967	1 326 736	1 163 737	1 556 113	1 753 783	1 872 662	1 980 150
Individual income tax federal	46 492	233 269	449 239	895 677	1 062 755	910 874	1 235 275	1 413 376	1 484 440	1 572 684
Individual income tax state and local govt.	3 909	39 610	103 620	193 290	263 981	252 863	320 838	340 407	388 222	407 466
1120 On capital gains	2 493	12 634	31 874	135 571	152 349	59 481	107 961	175 432	201 000	211 527
Capital gains federal	2 300	10 800	25 900	111 507	122 036	46 557	85 702	141 381	159 331	168 000
Capital gains tax state and local govt.	193	1 834	5 974	24 064	30 313	12 924	22 259	34 051	41 669	43 527
1200 Corporate	27 390	78 624	116 998	229 327	386 119	265 481	352 316	385 327	271 006	286 820
1210 On profits	26 745	73 586	106 134	170 835	330 597	240 445	313 172	337 786	231 155	239 625
Corporate income tax federal	24 861	60 525	85 736	144 590	281 040	198 698	265 274	288 486	179 592	181 550
Corporate income tax state and local govt.	1 884	13 061	20 398	26 245	49 556	41 747	47 898	49 300	51 563	58 075
1220 On capital gains	645	5 038	10 864	58 492	55 523	25 036	39 144	47 541	39 852	47 195
Capital gains tax corp. federal	600	4 143	8 776	49 506	47 200	20 689	33 157	40 602	30 962	35 757
Capital gains tax corp. state and local govt.	45	895	2 088	8 986	8 323	4 347	5 987	6 939	8 890	11 438
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	22 192	159 763	396 972	683 104	907 357	917 409	1 030 099	1 125 493	1 254 375	1 305 959
2100 Employees	8 459	67 022	173 860	305 555	400 941	406 404	456 777	502 103	570 080	595 561
Federal insurance contribution Act tax	8 084	66 221	..	..	..	..	..	..	..	..
Less refund federal	-192	-507	..	..	..	..	..	..	..	..
Railroad retirement taxes federal	322	590	..	..	..	..	..	..	..	..
Fed. hosp. insur. recpts from railroad retir.	0	111	..	..	..	..	..	..	..	..
Unemployment state tax federal	20	127	..	..	..	..	..	..	..	..
Temp. disability insurance state and local	225	480	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	12 703	87 019	204 102	343 184	456 602	461 702	519 064	561 936	618 519	642 189
Federal insurance contributions act tax	7 802	64 768	..	..	..	..	..	..	..	..
Railroad retirement taxes federal	314	1 722	..	..	..	..	..	..	..	..
Fed. hosp. insur. recpts from railroad retir.	0	111	..	..	..	..	..	..	..	..
Military service credit federal	14	652	..	..	..	..	..	..	..	..
Old-age dis. hosp. insur. fed. employer contr.	282	1 453	..	..	..	..	..	..	..	..
Unemployment state tax federal	3 032	11 788	..	..	..	..	..	..	..	..
Federal unemployment tax Act	615	3 246	..	..	..	..	..	..	..	..
Railroad unempl. insurance Act tax federal	152	175	..	..	..	..	..	..	..	..
Workmen's compensation state and local	484	3 039	..	..	..	..	..	..	..	..
Temp. disability insurance state and local	8	65	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	1 030	5 722	19 010	34 365	49 814	49 303	54 258	61 454	65 776	68 209
Federal old-age survivors trust	0	4 250	..	..	..	..	..	..	..	..
Federal disability insurance trust	1 030	733	..	..	..	..	..	..	..	..
Federal hospital insurance trust	0	739	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	285	2 285	1 591	1 751	2 167	2 760
4000 Taxes on property	26 529	77 913	182 408	299 546	463 052	473 422	503 220	539 732	603 792	612 875
4100 Recurrent taxes on immovable property	22 918	68 499	161 533	254 669	403 688	438 588	456 790	490 410	549 156	564 026
4110 Households	8 548	28 975	..	..	..	..	..	..	..	..
Property tax state and local	8 548	28 975	..	..	..	..	..	..	..	..
Other	0	0	..	..	..	..	..	..	..	..
4120 Others	14 370	39 524	..	..	..	..	..	..	..	..
Property tax state and local	14 370	39 524	..	..	..	..	..	..	..	..
Other	0	0	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	3 447	8 425	15 755	35 640	31 927	19 699	26 178	25 582	28 251	21 709
4310 Estate and inheritance taxes	3 080	8 149	..	..	..	..	..	..	..	..
Estate tax less refund federal	2 427	6 181	..	..	..	..	..	..	..	..
Estate tax state and local govt.	653	1 968	..	..	..	..	..	..	..	..
4320 Gift taxes	367	276	..	..	..	..	..	..	..	..
Gift tax less refund federal	289	209	..	..	..	..	..	..	..	..
Gift tax calculate state and local govt.	78	67	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	164	989	2 148	4 389	20 503	7 460	12 171	14 896	16 406	16 906
Interest equalisation tax federal	15	0	..	..	..	..	..	..	..	..
Document and stock transfer state and local	149	989	2 148	4 389	20 503	7 460	12 171	14 896	16 406	16 906
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	0	0
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	2 972	4 848	6 934	7 675	8 081	8 844	9 979	10 234
5000 Taxes on goods and services	38 017	128 844	271 301	464 004	632 713	635 329	740 452	792 162	904 961	936 366
5100 Taxes on production, sale, transfer, etc.	33 300	111 810	235 233	404 093	540 291	546 710	640 249	695 784	789 032	816 923
5110 General taxes	8 016	51 328	125 575	221 358	301 403	295 123	343 853	374 173	421 150	434 796
5111 Value added taxes	0	0	0	0	0	0	0	0	0	0
5112 Sales tax	8 016	51 328	125 575	221 358	301 403	295 123	343 853	374 173	421 150	434 796
General sales - general receipts state and local	7 981	51 328	125 575	221 358	301 403	295 123	343 853	374 173	421 150	434 796
Other state and local	35	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	25 284	60 482	109 658	182 735	238 888	251 587	296 396	321 611	367 882	382 127
5121 Excise duties	21 209	45 471	64 953	108 600	137 373	146 582	154 390	156 902	164 243	163 625
Alcohol taxes federal govt.	3 689	5 601	5 228	7 281	8 571	8 848	9 026	9 514	9 562	9 178
Tobacco taxes federal govt.	2 142	2 443	4 217	6 741	8 377	17 487	15 830	14 265	12 186	10 909
Airport, airway, highway federal	3 559	6 411	0	0	0	0	0	0	0	0
Manufacturer's excise taxes federal govt.	2 867	6 122	0	0	0	0	0	0	0	0
Sugar tax federal govt.	97	0	0	0	0	0	0	0	0	0
Other taxes excise federal govt.	889	2	0	0	0	0	0	0	0	0
Undistributed tax deposits federal government	-11	152	0	0	0	0	0	0	0	0
Other taxes excise and undist. fed.govt. -	0	0	13 316	32 005	31 747	26 913	33 746	35 287	36 740	35 992
Less special tax liquor occupations federal	-22	-21	0	0	0	0	0	0	0	0
Other federal (refunds)	-7	-32	0	0	0	0	0	0	0	0
Alcohol taxes state and local govt.	949	2 642	3 577	4 485	5 684	6 197	6 706	7 260	7 600	7 859
Tobacco taxes state and local govt.	1 386	3 874	6 009	8 726	16 433	18 611	18 464	18 002	18 764	18 792
Public utilities state and local govt.	871	5 888	11 814	17 989	27 879	28 892	28 544	27 834	27 674	27 767
Motor fuel taxes state and local govt.	4 331	9 822	20 792	31 373	38 682	39 634	42 074	44 740	51 716	53 127
Other state and local taxes	469	2 295	0	0	0	0	0	0	0	0
Coal tonnage tax federal govt.	0	272	0	0	0	0	0	0	0	0
Hazardous substances tax federal	0	0	0	0	0	0	0	0	0	0
Transportation fuels tax federal	0	0	0	0	0	0	0	0	0	0
Boat fuels and equipment tax federal	0	0	0	0	0	0	0	0	0	0
Waste site deposits tax federal	0	0	0	0	0	0	0	0	0	0
Leaking underground storage federal	0	0	0	0	0	0	0	0	0	0
Vaccine injury compens. federal	0	0	0	0	0	0	0	0	0	0
Ozone depletion tax federal	0	0	0	0	0	0	0	0	0	0
Oil spill liability federal	0	0	0	0	0	0	0	0	0	0
Luxury tax federal govt.	0	0	0	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies	275	608	..	..	..	..	..	..	..	..
Liquor store revenue state and local govt.	1 447	3 200	..	..	..	..	..	..	..	..
Liquor store expend. state and local govt.	-1 172	-2 592	..	..	..	..	..	..	..	..
5123 Customs and import duties	1 442	7 436	17 490	21 123	28 793	28 603	35 468	38 123	53 284	77 752
Custom duties federal	1 442	7 436	17 490	21 123	28 793	28 603	35 468	38 123	53 284	77 752
Petroleum import fees federal govt.	0	0	0	0	0	0	0	0	0	0
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	2 358	6 967	8 895	13 857	23 639	23 642	26 899	30 153	34 510	34 218
Amusements state and local govt.	23	234	671	3 668	7 105	7 082	7 784	8 202	9 051	9 415
Parimutuels state and local govt.	386	731	659	326	328	206	193	182	194	193
Transportation of persons federal	126	1 601	0	0	0	0	0	0	0	0
Transport of property	0	92	0	0	0	0	0	0	0	0
General and toll telephone federal	1 079	1 118	0	0	0	0	0	0	0	0
Foreign insurance policies federal	0	75	0	0	0	0	0	0	0	0
Insurance state and local govt.	744	3 113	7 565	9 863	16 206	16 354	18 922	21 769	25 266	24 611
Employee pension plans federal	0	3	0	0	0	0	0	0	0	0
Inland waterway tax federal	0	0	0	0	0	0	0	0	0	0
Ship departure tax federal	0	0	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	18 320	39 155	49 083	52 760	79 639	96 433	115 845	106 532
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	4 717	17 034	36 068	59 910	92 422	88 619	100 203	96 377	115 929	119 443
5210 Recurrent taxes	3 490	9 501	21 262	37 114	68 547	66 440	70 557	74 447	85 431	88 025
5211 Paid by households: motor vehicles	1 211	3 370	8 104	11 409	14 996	16 294	17 781	18 809	21 143	21 463
Motor vehicle regis. license st. and loc.	1 056	2 981	..	..	..	..	..	..	..	..
Motor vehicle oper. license st. and loc.	152	389	..	..	..	..	..	..	..	..
Other motor vehicle	3	0	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	937	2 343	3 564	6 688	8 484	9 108	10 071	10 702	12 155	12 312
Motor vehicle regis. license st. and loc.	937	2 343	..	..	..	..	..	..	..	..
Motor vehicle oper. license st. and loc.	0	0	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	1 342	3 788	9 594	19 017	45 067	41 038	42 705	44 936	52 133	54 250
Misc. fees permit license federal	19	0	0	0	0	0	0	0	0	0
Special tax liquor occupations federal	22	21	0	0	0	0	0	0	0	0
Use tax of certain vehicles federal	99	277	0	0	0	0	0	0	0	0
Use of internat. travel facilities federal	0	92	0	0	0	0	0	0	0	0
Use tax of aircraft federal	0	21	0	0	0	0	0	0	0	0
Corporation in general license st. and loc.	528	1 388	3 147	6 736	10 658	9 473	7 560	6 678	7 372	7 907
Alcoholic beverage license tax st. and loc.	133	179	264	308	608	596	899	824	928	939
Public utilities license tax st. and loc.	30	130	270	395	1 903	1 468	1 432	1 665	1 825	1 850
Amusements license taxes st. and loc.	7	69	202	196	966	638	604	740	903	875
Occupation and business license st. and loc.	349	1 113	3 512	7 651	16 484	17 812	19 284	20 423	22 105	22 948
Wagering occupation tax federal	7	12	0	0	0	0	0	0	0	0
Other license taxes st. and loc.	10	69	2 118	3 619	14 302	10 900	12 772	14 445	18 825	19 557
Hunting and fishing license taxes st. and loc.	138	417	82	112	146	151	155	162	174	175
Other	0	0	0	0	0	0	0	0	0	0
5220 Non-recurrent taxes	1 227	7 533	14 806	22 796	23 875	22 179	29 645	21 930	30 499	31 417
Severance state and local govt.	503	4 167	5 224	5 285	12 895	11 751	18 266	9 755	14 778	15 450
Poll taxes state and local govt.	9	0	0	0	0	0	0	0	0	0
Other taxes state and local govt.	715	3 366	9 582	17 511	10 980	10 428	11 379	12 175	15 721	15 968
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	15	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	0	..	..	..	..	..	..	..	..
6200 Other	..	15	..	..	..	..	..	..	..	..
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	6 155	36 511	90 439	171 630	158 160	156 656	194 270	255 580
Tax expenditure component	..	..	1 800	9 602	35 910	69 870	41 560	42 826	57 340	102 660
Transfer component	..	..	4 355	26 909	54 529	101 760	116 600	113 830	136 930	152 920
Non-wastable tax credits against 1210	..	..	..	..	..	250	630	577	440	440
Tax expenditure component	..	..	..	..	..	240	610	527	380	380
Transfer component	..	..	..	..	..	10	20	50	60	60
Unallocable transfer component	..	..	..	..	..	2 420	4 280	4 890	4 795	4 230
Total tax revenue on cash basis	167 022	730 672	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	..	..	..	..	..	..	..
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	..	..	..	..	..	..	..
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	11 719	22 562	51 635	61 833	69 903	74 886	102 411	108 999
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	..	1 564 132	2 923 081	3 920 247	3 578 977	4 361 655	4 848 566	5 212 375	5 445 457
Imputed social contributions	..	..	3 384	3 727	7 134	9 428	9 438	9 636	8 811	9 018
National Accounts: Taxes and all social contributions	..	..	1 567 516	2 926 808	3 927 381	3 588 405	4 371 093	4 858 202	5 221 186	5 454 475

.. Not available

Note: From 1990, data are on a year ending 31st December basis. For years up to and including 1976 the dated covered fiscal years ending 30th June. Between 1977 and 1989, Federal government data covered fiscal years ending 30th September and State & Local government data covered fiscal years ending 30th June. From 1990, data are on accrual basis. There are no separate estimates for the State and Local capital gains tax revenues. Heading 5121: In 1994 through 1996, some Federal excise taxes formerly shown separately were included in 'Other taxes,excises and undistributed, Federal government'.

Source: Federal estimates are derived from the US Budget, the Final Monthly Treasury Statement and the Annual Report of the US Treasury Department. The State and Local estimates are derived from Government Finances, published by the Bureau of the Census.

Statlink

5.2. Memorandum tables

Table 5.39 shows different sources for financing social benefits, beyond compulsory social security contributions reported in section 5.1. In addition, this table shows also data on other taxes, on voluntary contributions to government and on compulsory contributions to private sector.

Table 5.40 shows social security contributions and payroll taxes paid by government. During the revision of the Interpretative Guide in 1984, the question arose of how to treat taxes paid by government. The two most prominent examples of such taxes are social security contributions and payroll taxes paid by government in respect of its employees. After a long discussion it was decided that the data shown in this publication should continue to include taxes paid by government (see §7 of the Interpretative Guide in annex A).

Whilst it was recognised that for certain purposes (e.g. to show the cash flow to the government sector from the private sector) it would be appropriate to eliminate taxes paid by one sector of government to another or tax payments between different units of the same sector of government, the view was taken that to record tax flows in the context of the economy as a whole required that taxes paid by government should be included in the data. This treatment ensures that the different resource flows of an economy, including the calculation of the output of government, are measured consistently in after-tax units. Nevertheless, it was decided that data on identifiable taxes paid by government should be separately identified in a memorandum item and this is the purpose of the country tables which follow.

The data that are reproduced in the following tables refer to actual compulsory payments made by general government in respect of their employees. Fictive, voluntary and imputed contributions are excluded from these data. The definitions of social security contributions, payroll taxes and general government are those set out in §40 to §46, §47 and §3 to §4 of the Interpretative Guide. Information on the other taxes paid by government (namely property taxes and consumption taxes) is not available in most countries, although it is believed that in all countries taxes based upon payroll are the most important taxes paid by government. In many cases, the data are estimates and are not always constructed on a basis consistent with that used in the main tables.

Table 5.39. Financing social benefits

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Australia, million AUD
Contribution under 2000 heading	..	..	..	..	..	..	..	..	..	..
Other taxes	..	..	..	..	..	..	..	..	..	..
Voluntary contributions to government	..	..	..	..	..	..	..	..	..	..
Compulsory contributions to private sector	..	..	..	..	..	..	..	..	..	..
Total	0	0	0	0	0	0	0	0	0	0
Austria, million EUR
Contribution under 2000 heading	1 548	9 200	17 763	30 510	38 453	41 423	46 845	49 867	56 671	59 077
Other taxes	0	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	32	135	141	206	256	339	299	321	321	336
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	1 580	9 335	17 904	30 716	38 709	41 762	47 144	50 188	56 992	59 412
Belgium, million EUR
Contribution under 2000 heading	2 018	10 798	23 386	34 865	45 929	50 674	56 527	58 812	61 105	63 203
Other taxes	0	171	644	5 375	13 659	16 772	18 390	12 347	18 321	19 758
Voluntary contributions to government	0	41	52	58	57	59	77	70	85	84
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	2 018	11 009	24 082	40 298	59 644	67 505	74 994	71 228	79 510	83 045
Canada, million CAD
Contribution under 2000 heading	854	10 649	29 653	53 109	73 722	76 787	90 394	96 371	103 502	108 364
Other taxes	1 199	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	0	0	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	2 053	10 649	29 653	53 109	73 722	76 787	90 394	96 371	103 502	108 364
Chile, million CLP
Contribution under 2000 heading	..	..	159 559	576 758	1 148 647	1 493 987	1 968 973	2 252 489	2 786 173	2 994 906
Other taxes	..	..	0	0	0	0	0	0	0	0
Voluntary contributions to government	..	..	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	..	..	328 102	2 021 631	3 808 658	5 408 703	7 583 251	8 914 415	11 077 114	11 975 273
Total	..	..	487 661	2 598 389	4 957 305	6 902 690	9 552 224	11 166 904	13 863 286	14 970 179
Colombia, million COP
Contribution under 2000 heading	..	..	203 596	4 989 000	9 694 000	11 478 085	16 644 445	13 585 138	18 192 049	19 875 398
Other taxes	..	..	0	0	0	0	0	0	0	0
Voluntary contributions to government	..	..	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	..	..	0	0	18 667 073	27 354 493	30 808 731	31 112 566	39 712 117	43 732 211
Total	..	..	203 596	4 989 000	28 361 073	38 832 579	47 453 177	44 697 703	57 904 167	63 607 609
Costa Rica, million CRC
Contribution under 2000 heading	..	..	33 990	297 069	885 053	1 450 531	1 928 082	2 305 133	2 859 467	3 026 691
Other taxes	..	..	..	..	..	..	..	..	..	..
Voluntary contributions to government	..	..	..	..	..	..	..	..	..	..
Compulsory contributions to private sector	..	..	..	..	..	..	..	..	..	..
Total	..	..	33 990	297 069	885 053	1 450 531	1 928 082	2 305 133	2 859 467	3 026 691
Czech Republic, million CZK
Contribution under 2000 heading	..	..	..	341 544	573 417	576 029	603 072	659 743	829 702	889 237
Other taxes	..	..	..	0	0	0	0	0	0	0
Voluntary contributions to government	..	..	..	1 099	974	661	337	386	523	578
Compulsory contributions to private sector	..	..	..	2 837	5 757	6 094	6 424	6 741	8 322	8 921
Total	..	..	..	345 480	580 148	582 784	609 833	666 871	838 547	898 736
Denmark, million DKK
Contribution under 2000 heading	690	710	101	8 453	1 286	1 815	1 618	1 378	1 061	991
Other taxes	0	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	0	1 673	8 087	16 633	17 061	17 192	14 655	14 721	14 751	14 792
Compulsory contributions to private sector	145	554	1 278	1 445	4 526	3 847	3 068	2 964	2 771	2 828
Total	835	2 937	9 466	26 531	22 874	22 854	19 341	19 063	18 583	18 611
Estonia, million EUR
Contribution under 2000 heading	..	..	..	674	1 683	1 879	2 077	2 300	2 978	3 256
Other taxes	..	..	..	0	0	0	0	0	0	0
Voluntary contributions to government	..	..	..	0	0	0	0	0	0	0
Compulsory contributions to private sector	..	..	..	1	341	38	268	389	392	299
Total	..	..	..	674	2 024	1 918	2 346	2 689	3 370	3 556
Finland, million EUR
Contribution under 2000 heading	93	2 776	10 012	15 756	21 384	22 648	25 632	26 639	27 647	28 295
Other taxes	47	22	0	404	0	0	0	0	0	0
Voluntary contributions to government	0	262	632	236	228	254	270	303	269	246
Compulsory contributions to private sector	0	123	431	532	653	619	694	673	645	655
Total	140	3 183	11 075	16 928	22 265	23 521	26 596	27 615	28 561	29 196
France, million EUR
Contribution under 2000 heading	8 804	76 235	191 141	231 875	307 663	323 816	356 934	370 375	381 230	363 817
Other taxes	0	895	2 950	81 001	127 511	137 383	162 838	170 210	199 736	232 687
Voluntary contributions to government	0	0	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	8 804	77 130	194 091	312 876	435 174	461 199	519 772	540 585	580 966	596 504
Germany, million EUR
Contribution under 2000 heading	19 876	98 659	170 449	299 440	320 750	354 320	392 378	424 841	487 654	508 124
Other taxes	0	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	1 946	8 441	13 002	23 329	21 409	5 102	5 352	6 068	7 490	7 262
Compulsory contributions to private sector	107	690	1 462	6 120	8 243	9 386	10 444	11 202	12 929	13 780
Total	21 929	107 791	184 914	328 889	350 402	368 808	408 174	442 111	508 073	529 166
Greece, million EUR
Contribution under 2000 heading	37	485	3 466	14 284	24 940	24 748	19 354	18 807	21 473	22 293
Other taxes	8	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	0	0	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	44	485	3 466	14 284	24 940	24 748	19 354	18 807	21 473	22 293
Hungary, million HUF
Contribution under 2000 heading	..	..	..	1 506 755	3 402 194	3 179 509	3 899 154	4 433 464	5 049 751	5 544 824
Other taxes	..	..	..	188 413	85 058	78 629	246 574	294 313	328 876	145 025
Voluntary contributions to government	..	..	..	1 273	1 762	1 693	1 523	1 229	1 090	983
Compulsory contributions to private sector	..	..	..	62 836	190 331	279 814	0	0	0	0
Total	..	..	..	1 759 277	3 679 344	3 539 645	4 147 251	4 729 006	5 379 717	5 690 832
Iceland, million ISK
Contribution under 2000 heading	5	102	3 607	19 680	39 594	63 599	69 899	79 707	98 230	97 423
Other taxes	0	1 047	20 571	26 732	52 444	77 472	90 895	97 987	146 810	187 636
Voluntary contributions to government	0	0	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	0	459	13 454	48 847	118 117	95 438	117 903	139 792	209 341	187 003
Total	5	1 608	37 632	95 260	210 155	236 509	278 697	317 486	454 381	472 062
Ireland, million EUR
Contribution under 2000 heading	21	578	1 729	3 966	8 143	8 458	8 854	9 992	12 085	13 140
Other taxes	0	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	0	0	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	21	578	1 729	3 966	8 143	8 458	8 854	9 992	12 085	13 140
Israel, million ILS
Contribution under 2000 heading	..	..	..	27 565	37 909	45 343	53 364	59 561	70 635	74 420
Other taxes	..	..	..	0	0	0	0	0	0	0
Voluntary contributions to government	..	..	..	0	0	0	0	0	0	0
Compulsory contributions to private sector	..	..	..	0	0	9 100	22 400	28 700	36 000	37 700
Total	..	..	..	27 565	37 909	54 443	75 764	88 261	106 635	112 120
Italy, million EUR
Contribution under 2000 heading	1 881	22 976	87 256	143 629	200 772	209 122	210 462	214 376	229 643	237 346
Other taxes	0	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	0	0	0	464	567	561	738	750	771	708
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	1 881	22 976	87 256	144 093	201 339	209 683	211 200	215 126	230 414	238 054
Japan, billion JPY
Contribution under 2000 heading	1 344	18 178	34 613	47 968	53 325	54 461	59 803	64 465	70 588	71 993
Other taxes	0	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	0	0	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	1 344	18 178	34 613	47 968	53 325	54 461	59 803	64 465	70 588	71 993
Korea, billion KRW
Contribution under 2000 heading	..	73	3 760	22 759	53 588	69 090	91 596	104 693	128 660	140 071
Other taxes	..	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	..	0	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	..	0	0	0	0	0	0	0	0	0
Total	..	73	3 760	22 759	53 588	69 090	91 596	104 693	128 660	140 071
Latvia, million EUR
Contribution under 2000 heading	..	..	..	669	1 774	1 554	1 933	2 030	2 658	2 911
Other taxes	..	..	..	12	51	36	59	80	108	149
Voluntary contributions to government	..	..	..	0	0	0	0	0	0	0
Compulsory contributions to private sector	..	..	..	0	0	0	0	0	0	0
Total	..	..	..	682	1 825	1 590	1 992	2 111	2 767	3 060
Lithuania, million EUR
Contribution under 2000 heading	..	..	..	1 362	2 643	3 293	3 791	4 338	5 752	4 706
Other taxes	..	..	..	0	0	0	0	0	0	0
Voluntary contributions to government	..	..	..	0	2	2	3	2	2	2
Compulsory contributions to private sector	..	..	..	0	247	95	149	140	192	3
Total	..	..	..	1 362	2 892	3 391	3 943	4 480	5 947	4 711
Luxembourg, million EUR
Contribution under 2000 heading	86	443	1 011	2 224	3 710	4 387	5 132	5 548	6 483	6 854
Other taxes	0	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	0	0	4	18	18	28	33	38	46	48
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	86	443	1 015	2 241	3 728	4 415	5 166	5 587	6 529	6 902
Mexico, million MXN
Contribution under 2000 heading	..	109	17 165	138 223	236 727	277 459	351 993	409 249	509 087	552 058
Other taxes	..	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	..	0	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	..	25	3 840	67 352	144 331	146 110	168 111	206 824	269 500	303 426
Total	..	134	21 005	205 575	381 057	423 569	520 104	616 073	778 587	855 484
Netherlands, million EUR
Contribution under 2000 heading	3 342	26 641	39 075	64 522	77 072	82 732	97 372	96 426	108 049	109 298
Other taxes	0	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	168	1 139	163	0	0	0	0	0	0	0
Compulsory contributions to private sector	1 266	7 642	5 727	37 088	..	..	..	..	..	..
Total	4 776	35 422	44 965	101 610	77 072	82 732	97 372	96 426	108 049	109 298
New Zealand, million NZD
Contribution under 2000 heading	..	..	..	..	..	..	..	..	..	..
Other taxes	..	..	..	..	..	..	..	..	..	..
Voluntary contributions to government	..	..	..	..	..	..	..	..	..	..
Compulsory contributions to private sector	..	..	..	..	..	..	..	..	..	..
Total	0	0	0	0	0	0	0	0	0	0
Norway, million NOK
Contribution under 2000 heading	2 009	28 205	79 362	132 170	204 473	243 002	292 461	325 130	357 317	377 427
Other taxes	1 305	4 256	0	0	0	0	0	0	0	0
Voluntary contributions to government	0	0	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	0	242	339	0	0	0	0	0	0	0
Total	3 314	32 703	79 701	132 170	204 473	243 002	292 461	325 130	357 317	377 427
Poland, million PLN
Contribution under 2000 heading	..	..	..	97 411	141 457	157 432	204 600	225 711	280 462	305 354
Other taxes	..	..	..	0	0	0	0	0	0	0
Voluntary contributions to government	..	..	..	0	0	0	34	49	45	46
Compulsory contributions to private sector	..	..	..	0	0	0	0	0	0	0
Total	..	..	..	97 411	141 457	157 432	204 634	225 760	280 507	305 400
Portugal, million EUR
Contribution under 2000 heading	22	531	4 026	10 168	14 305	15 462	15 139	16 182	19 131	20 550
Other taxes	0	1	29	434	658	698	970	994	824	854
Voluntary contributions to government	0	0	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	22	532	4 055	10 602	14 963	16 160	16 109	17 176	19 955	21 404
Slovak Republic, million EUR
Contribution under 2000 heading	..	..	..	4 409	7 244	8 154	9 847	10 897	13 147	14 085
Other taxes	..	..	..	0	0	0	0	0	0	0
Voluntary contributions to government	..	..	..	0	22	31	17	11	11	11
Compulsory contributions to private sector	..	..	..	0	701	719	385	413	606	713
Total	..	..	..	4 409	7 968	8 904	10 249	11 321	13 765	14 809
Slovenia, million EUR
Contribution under 2000 heading	..	..	..	2 824	5 046	5 761	5 647	5 983	7 081	7 587
Other taxes	..	..	..	0	0	0	0	0	0	0
Voluntary contributions to government	..	..	..	0	0	0	0	0	0	0
Compulsory contributions to private sector	..	..	..	0	0	0	0	0	0	0
Total	..	..	..	2 824	5 046	5 761	5 647	5 983	7 081	7 587
Spain, million EUR
Contribution under 2000 heading	350	10 682	36 722	74 683	127 088	127 235	116 875	122 835	141 283	152 527
Other taxes	0	49	0	0	0	0	0	0	0	0
Voluntary contributions to government	0	0	0	447	937	1 155	2 209	1 170	1 038	987
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	350	10 731	36 722	75 130	128 025	128 390	119 084	124 005	142 321	153 514
Sweden, million SEK
Contribution under 2000 heading	4 851	74 647	205 867	306 974	388 505	384 668	376 684	404 851	463 338	462 860
Other taxes	1 407	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	0	0	0	7 951	12 376	13 167	15 909	16 726	23 457	24 966
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	6 258	74 647	205 867	314 925	400 881	397 835	392 593	421 577	486 795	487 826
Switzerland, million CHF
Contribution under 2000 heading	1 670	10 844	19 952	30 961	34 974	38 385	42 862	44 285	46 072	47 234
Other taxes	336	778	1 176	4 509	6 342	6 644	7 760	7 590	6 507	6 260
Voluntary contributions to government	95	431	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	2 505	9 674	20 797	29 532	42 219	45 974	49 965	52 890	58 589	59 357
Total	4 606	21 727	41 924	65 002	83 535	91 004	100 587	104 765	111 168	112 852
Turkey, million TRY
Contribution under 2000 heading	0	0	15	7 543	44 052	71 696	125 871	170 282	269 932	312 808
Other taxes	0	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	0	0	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	0	0	15	7 543	44 052	71 696	125 871	170 282	269 932	312 808
United Kingdom, million GBP
Contribution under 2000 heading	1 685	13 531	34 457	60 252	93 210	97 346	106 085	114 173	135 225	143 255
Other taxes	0	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	0	11	3 288	8 103	18 629	21 217	22 438	25 025	27 546	33 474
Compulsory contributions to private sector	1 148	13 350	7 945	8 308	9 969	9 656	6 074	5 495	0	0
Total	2 833	26 892	45 690	76 663	121 808	128 219	134 597	144 693	162 771	170 801
United States, million USD
Contribution under 2000 heading	22 192	159 763	396 972	683 104	907 357	917 409	1 030 099	1 125 493	1 254 375	1 305 959
Other taxes	0	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	488	3 407	11 719	22 562	51 635	61 833	69 903	74 886	102 411	108 999
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	22 680	163 170	408 691	705 666	958 992	979 242	1 100 002	1 200 379	1 356 786	1 414 958

.. Not available

Statlink

Table 5.40. Social security contributions and payroll taxes paid by government, details

	1965	1980	1990	2000	2007	2010	2013	2015	2018	2019
Australia, million AUD
2000 Social security contributions
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	0	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce
Federal or Central government	0	4	0	0	0	0	0	0	0	0
State/Regional	15	302	0	0	0	0	0	0	0	0
Local government	0	0	2	19	44	32	37	38	38	42
Social Security Funds	0	0	0	0	0	0	0	0	0	0
Multi-jurisdictional (University) sector1	..	..	..	..	..	..	..	..	..	..
Total	15	306	92	301	499	580	702	765	889	922
2000+3000 Total	15	306	92	301	499	580	702	765	889	922
Austria, million EUR2
2000 Social security contributions
Federal or Central government	48	230	337	620	1 244	1 532	1 664	1 825	2 112	2 206
State/Regional	13	166	337	692	988	1 179	1 255	1 376	1 631	1 708
Local government	17	145	292	699	1 036	1 277	1 379	1 515	1 690	1 815
Social Security Funds	11	79	48	176	203	226	250	264	284	293
Total	88	619	1 015	2 186	3 471	4 213	4 547	4 980	5 717	6 022
3000 Taxes on payroll and workforce
Federal or Central government	0	49	134	186	337	533	558	624	645	648
State/Regional	0	48	74	232	351	458	485	492	490	506
Local government	1	29	79	301	262	359	396	428	464	455
Social Security Funds	0	0	39	44	51	55	61	65	68	71
Total	1	125	326	763	1 000	1 405	1 500	1 609	1 667	1 680
2000+3000 Total	89	745	1 341	2 949	4 471	5 618	6 047	6 589	7 384	7 703
Belgium, million EUR
2000 Social security contributions
Federal or Central government	..	536	211	259	434	493	532	859	904	934
State/Regional	..	0	614	1 218	1 600	1 873	2 089	2 440	2 608	2 696
Local government	..	434	768	1 376	2 151	2 655	3 641	3 973	4 317	4 462
Social Security Funds	..	89	176	252	308	360	416	415	434	449
Total	..	1 059	1 769	3 105	4 493	5 381	6 678	7 686	8 263	8 541
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	0	0	0	0	0	0	0	0	0
2000+3000 Total	..	1 059	1 769	3 105	4 493	5 381	6 678	7 686	8 263	8 541
Canada, million CAD
2000 Social security contributions
Federal or Central government	..	..	..	944	1 198	1 397	1 449	1 515	1 666	1 779
State/Regional	..	..	..	3 023	4 269	5 071	5 825	6 349	6 754	6 814
Local government	..	..	..	2 225	2 806	3 390	3 912	4 205	4 489	4 529
Social Security Funds	..	..	..	0	0	0	0	0	0	0
Total	..	..	..	6 192	8 273	9 857	11 186	12 070	12 908	13 122
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	0	0	0	0	0	0	0
State/Regional	..	..	..	173	234	328	362	362	394	402
Local government	..	..	..	0	0	0	0	0	0	0
Social Security Funds	..	..	..	0	0	0	0	0	0	0
Total	..	..	..	173	234	328	362	362	394	402
2000+3000 Total	..	..	..	6 365	8 507	10 185	11 548	12 432	13 302	13 524
Chile, million CLP
2000 Social security contributions
Federal or Central government	..	..	..	43 210	107 911	148 006	186 652	205 125	254 883	270 571
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	11 317	30 218	41 518	51 114	63 603	95 270	104 484
Social Security Funds	..	..	..	106	263	449	550	600	815	825
Total	..	..	..	54 633	138 392	189 974	238 315	269 328	350 968	375 881
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	..	..	..	..	..	..	..	..
2000+3000 Total	..	..	..	54 633	138 392	189 974	238 315	269 328	350 968	375 881
Colombia, million COP
2000 Social security contributions
Federal or Central government	..	..	..	..	..	..	0	0	0	0
State/Regional	..	..	..	..	..	..	0	0	0	0
Local government	..	..	..	..	..	..	0	0	0	0
Social Security Funds	..	..	..	..	..	..	1 007 283	1 255 666	1 778 257	1 889 685
Total	..	..	..	..	..	..	1 007 283	1 255 666	1 778 257	1 889 685
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	372 476	436 646	563 148	589 456
State/Regional	..	..	..	..	..	..	0	0	0	0
Local government	..	..	..	..	..	..	0	0	0	0
Social Security Funds	..	..	..	..	..	..	0	0	0	0
Total	..	..	..	..	..	..	372 476	436 646	563 148	589 456
2000+3000 Total	..	..	..	..	..	..	1 379 759	1 692 312	2 341 405	2 479 141
Costa Rica, million CRC
2000 Social security contributions
Federal or Central government	..	..	3 219	35 099	102 041	197 340	258 663	301 475	347 115	358 848
State/Regional	..	..	0	0	0	0	0	0	0	0
Local government	..	..	228	2 214	5 357	9 866	14 042	17 177	21 750	23 092
Social Security Funds	..	..	0	0	0	0	0	0	0	0
Total	..	..	3 447	37 313	107 398	207 206	272 706	318 652	368 865	381 940
3000 Taxes on payroll and workforce
Federal or Central government	..	..	91	2 666	5 320	12 405	15 059	17 321	20 054	20 795
State/Regional	..	..	0	0	0	0	0	0	0	0
Local government	..	..	0	0	0	0	0	0	0	0
Social Security Funds	..	..	0	0	0	0	0	0	0	0
Total	..	..	91	2 666	5 320	12 405	15 059	17 321	20 054	20 795
2000+3000 Total	..	..	3 538	39 979	112 718	219 611	287 765	335 973	388 918	402 736
Czech Republic, million CZK
2000 Social security contributions
Federal or Central government	..	..	..	28 050	44 437	45 439	46 360	37 553	48 579	52 185
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	5 660	8 253	9 394	9 448	41 954	54 940	61 791
Social Security Funds	..	..	..	510	791	938	881	975	1 148	1 275
Total	..	..	..	34 220	53 481	55 771	56 689	80 482	104 666	115 252
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	..	0	0	0	0	0	0	0
2000+3000 Total	..	..	..	34 220	53 481	55 771	56 689	80 482	104 666	115 252
Denmark, million DKK
2000 Social security contributions
Federal or Central government	..	179	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	0	..	..	..	..	..	..	..	..
Social Security Funds	..	0	..	..	..	..	..	..	..	..
Total	..	179	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	0	0	0	0	0	0	0	0	0
2000+3000 Total	..	179	0	0	0	0	0	0	0	0
Estonia, million EUR
2000 Social security contributions
Federal or Central government	..	..	..	129	257	315	371	451	531	577
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	48	156	175	206	235	304	338
Social Security Funds	..	..	..	0	3	41	24	24	76	88
Total	..	..	..	177	417	532	601	710	911	1 003
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	..	0	0	0	0	0	0	0
2000+3000 Total	..	..	..	177	417	532	601	710	911	1 003
Finland, million EUR
2000 Social security contributions
Federal or Central government	..	61	196	908	1 057	1 138	1 227	1 229	1 055	1 104
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	170	1 709	2 786	4 061	4 352	4 881	4 868	4 251	4 270
Social Security Funds	..	9	34	75	88	89	101	109	121	114
Total	..	239	1 939	3 769	5 206	5 579	6 209	6 206	5 427	5 488
3000 Taxes on payroll and workforce
Federal or Central government	..	1	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	4	..	..	..	..	..	..	..	..
Social Security Funds	..	0	..	..	..	..	..	..	..	..
Total	..	5	0	0	0	0	0	0	0	0
2000+3000 Total	..	245	1 939	3 769	5 206	5 579	6 209	6 206	5 427	5 488
France, million EUR
2000 Social security contributions
Federal or Central government	..	3 816	8 063	10 466	12 426	12 841	12 825	12 999	14 107	14 275
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	2 369	5 542	10 372	15 925	18 065	20 050	21 553	21 911	22 157
Social Security Funds	..	2 594	6 940	10 827	14 035	15 427	16 614	17 399	17 790	17 548
Total	..	8 779	20 545	31 665	42 386	46 333	49 489	51 951	53 808	53 980
3000 Taxes on payroll and workforce
Federal or Central government	..	836	494	854	1 558	1 611	1 697	1 768	1 927	1 968
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	27	107	324	549	698	791	852	921	962
Social Security Funds	..	629	2 234	3 413	4 531	5 028	5 374	5 522	5 681	5 782
Total	..	1 492	2 835	4 591	6 638	7 337	7 862	8 142	8 529	8 712
2000+3000 Total	..	10 271	23 380	36 256	49 024	53 670	57 351	60 093	62 337	62 692
Germany, million EUR
2000 Social security contributions
Federal or Central government	775	1 324	2 376	1 554	1 377	1 649	1 631	1 766	2 080	2 283
State/Regional	293	2 611	4 647	5 664	6 045	6 781	7 231	7 749	8 746	9 272
Local government	325	3 140	5 791	6 920	8 296	9 499	9 967	10 767	12 701	13 672
Social Security Funds	1 495	456	767	1 806	2 131	2 446	2 614	2 840	3 150	3 327
Total	2 887	7 531	13 581	15 945	17 849	20 374	21 443	23 123	26 677	28 553
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	0	0	0	0	0	0	0	0	0	0
2000+3000 Total	2 887	7 531	13 581	15 945	17 849	20 374	21 443	23 123	26 677	28 553
Greece, million EUR
2000 Social security contributions
Federal or Central government	..	..	124	1 542	2 888	3 217	2 372	2 337	1 469	1 745
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	0	0	0	0	0	0	0	0
Social Security Funds	..	..	0	200	440	387	350	265	392	403
Total	..	..	124	1 742	3 328	3 604	2 722	2 602	1 861	2 148
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	0	0	0	0	0	0	0	0
2000+3000 Total	..	..	124	1 742	3 328	3 604	2 722	2 602	1 861	2 148
Hungary, million HUF
2000 Social security contributions
Federal or Central government	..	..	..	148 251	293 684	352 354	449 428	539 106	521 151	530 607
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	173 475	343 306	291 375	124 111	152 189	142 851	147 213
Social Security Funds	..	..	..	4 936	8 052	6 763	2 781	2 977	730	876
Total	..	..	..	326 661	645 042	650 492	576 320	694 272	664 732	678 696
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	13 901	7 287	5 419	12 435	12 876	18 145	19 481
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	25 990	11 928	9 275	4 224	3 357	4 134	4 617
Social Security Funds	..	..	..	406	162	194	101	110	38	37
Total	..	..	..	40 297	19 377	14 888	16 760	16 342	22 317	24 135
2000+3000 Total	..	..	..	366 958	664 420	665 380	593 080	710 614	687 049	702 831
Iceland, million ISK
2000 Social security contributions
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	..	..	..	..	..	..	..	..
2000+3000 Total	..	..	..	..	..	..	..	..	..	..
Ireland, million EUR
2000 Social security contributions
Federal or Central government	..	21	65	166	460	395	426	497	619	680
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	25	83	277	862	740	799	932	1 160	1 274
Social Security Funds	..	0	1	4	6	6	6	6	6	6
Total	..	46	149	447	1 328	1 140	1 231	1 435	1 785	1 960
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	0	0	0	0	0	0	0	0	0
2000+3000 Total	..	46	149	447	1 328	1 140	1 231	1 435	1 785	1 960
Israel, million ILS
2000 Social security contributions
Federal or Central government	..	..	..	840	1 030	1 180	1 550	1 780	2 240	2 380
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	280	340	390	510	590	740	790
Social Security Funds	..	..	..	5	12	15	0	0	0	0
Total	..	..	..	1 120	1 370	1 570	2 060	2 370	2 980	3 170
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	2 330	3 600	4 180	5 220	5 650	6 540	6 850
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	660	880	960	1 190	1 290	1 490	1 570
Social Security Funds	..	..	..	5	12	15	0	0	0	0
Total	..	..	..	2 990	4 480	5 140	6 410	6 940	8 030	8 420
2000+3000 Total	..	..	..	4 110	5 850	6 710	8 470	9 310	11 010	11 590
Italy, million EUR
2000 Social security contributions
Federal or Central government	..	..	..	0	0	0	0	0	0	0
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	0	0	0	0	0	0	0
Social Security Funds	..	..	..	36 679	47 394	50 627	49 827	49 251	52 194	52 364
Total	..	..	..	36 679	47 394	50 627	49 827	49 251	52 194	52 364
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	..	0	0	0	0	0	0	0
2000+3000 Total	..	..	..	36 679	47 394	50 627	49 827	49 251	52 194	52 364
Japan, billion JPY
2000 Social security contributions
Federal or Central government	..	..	507	732	766	758	810	881	928	932
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	1 510	2 168	2 216	2 223	2 392	2 524	2 607	2 615
Social Security Funds	..	..	0	0	0	0	0	0	0	0
Total	..	..	2 017	2 900	2 982	2 981	3 202	3 405	3 535	3 547
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	0	0	0	0	0	0	0	0
2000+3000 Total	..	..	2 017	2 900	2 982	2 981	3 202	3 405	3 535	3 547
Korea, billion KRW
2000 Social security contributions
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	..	..	..	..	..	..	..	..
2000+3000 Total	..	..	..	..	..	..	..	..	..	..
Latvia, million EUR
2000 Social security contributions
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	..	40	156	174	228	262	339	358
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	..	0	0	0	0	0	0	0
2000+3000 Total	..	..	..	40	156	174	228	262	339	358
Lithuania, million EUR
2000 Social security contributions
Federal or Central government	..	..	..	179	327	335	395	426	529	50
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	174	294	351	348	375	462	40
Social Security Funds	..	..	..	5	14	16	15	16	16	1
Total	..	..	..	358	635	701	758	818	1 006	91
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	..	0	0	0	0	0	0	0
2000+3000 Total	..	..	..	358	635	701	758	818	1 006	91
Luxembourg, million EUR
2000 Social security contributions
Federal or Central government	..	..	257	273	413	488	587	648	751	787
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	2	4	4	4	4	4	4	4
Social Security Funds	..	..	7	11	12	13	14	17	21	22
Total	..	..	267	288	429	505	605	669	775	813
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	0	0	0	0	0	0	0	0
2000+3000 Total	..	..	267	288	429	505	605	669	775	813
Mexico, million MXN
2000 Social security contributions
Federal or Central government	..	25	2 952	44 879	94 251	103 440	126 518	145 329	169 788	183 462
State/Regional	..	0	0	0	0	0	0	0	0	0
Local government	..	0	0	0	0	0	0	0	0	0
Social Security Funds	..	0	0	0	0	0	0	0	0	0
Total	..	25	2 952	44 879	94 251	103 440	126 518	145 329	169 788	183 462
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	0	0	0	0	0	0	0	0	0
2000+3000 Total	..	25	2 952	44 879	94 251	103 440	126 518	145 329	169 788	183 462
Netherlands, million EUR
2000 Social security contributions
Federal or Central government	63	1 366	286	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	0	0	0	..	..	..	..	..	..	..
Social Security Funds	7	91	59	..	..	..	..	..	..	..
Total	70	1 457	345	2 006	4 310	..	..	..	..	..
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	0	0	0	0	0	0	0	0	0	0
2000+3000 Total	70	1 457	345	2 006	4 310	0	0	0	0	0
New Zealand, million NZD
2000 Social security contributions
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	0	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	0	0	0	0	0	0	0	0	0	0
2000+3000 Total	0	0	0	0	0	0	0	0	0	0
Norway, million NOK
2000 Social security contributions
Federal or Central government	..	1 242	2 859	11 895	28 233	33 746	40 145	46 487	50 073	52 458
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	4 538	11 964	24 831	32 110	41 024	53 123	59 556	67 171	71 600
Social Security Funds	..	1 222	3 064	0	0	0	0	0	0	0
Total	..	7 002	17 887	36 726	60 343	74 770	93 268	106 043	117 244	124 058
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	0	0	0	0	0	0	0	0	0
2000+3000 Total	..	7 002	17 887	36 726	60 343	74 770	93 268	106 043	117 244	124 058
Poland, million PLN
2000 Social security contributions
Federal or Central government	..	..	..	4 566	6 023	6 643	8 145	9 840	11 693	12 587
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	6 756	9 856	11 411	13 702	14 796	17 308	18 662
Social Security Funds	..	..	..	279	426	499	536	518	627	658
Total	..	..	..	11 601	16 305	18 553	22 383	25 154	29 628	31 907
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	..	0	0	0	0	0	0	0
2000+3000 Total	..	..	..	11 601	16 305	18 553	22 383	25 154	29 628	31 907
Portugal, million EUR
2000 Social security contributions
Federal or Central government	..	0	0	0	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	0	33	197	..	..	..	..	..	..
Social Security Funds	..	4	0	0	..	..	..	..	..	..
Total	..	4	33	197	0	0	0	0	0	0
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	0	0	0	0	0	0	0	0	0
2000+3000 Total	..	4	33	197	0	0	0	0	0	0
Slovak Republic, million EUR
2000 Social security contributions
Federal or Central government	..	..	..	489	602	797	944	1 069	1 126	1 340
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	130	427	515	587	658	769	921
Social Security Funds	..	..	..	22	26	43	33	36	43	49
Total	..	..	..	642	1 056	1 354	1 564	1 763	1 937	2 310
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	..	0	0	0	0	0	0	0
2000+3000 Total	..	..	..	642	1 056	1 354	1 564	1 763	1 937	2 310
Slovenia, million EUR
2000 Social security contributions
Federal or Central government	..	..	..	178	339	409	387	375	449	488
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	94	175	195	187	189	225	243
Social Security Funds	..	..	..	3	7	8	7	6	8	8
Total	..	..	..	275	521	612	582	571	682	739
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	56	77	6	7	7	7	9
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	29	36	3	4	4	4	4
Social Security Funds	..	..	..	1	2	0	0	0	0	0
Total	..	..	..	86	114	9	11	11	12	13
2000+3000 Total	..	..	..	361	636	621	593	582	693	752
Spain, million EUR
2000 Social security contributions
Federal or Central government	..	387	989	1 408	1 966	2 201	2 014	2 234	2 486	2 700
State/Regional	..	2	0	4 411	9 426	10 996	10 212	11 245	12 987	14 126
Local government	..	252	1 819	2 524	4 098	4 781	4 617	4 797	5 128	5 552
Social Security Funds	..	396	1 202	1 284	484	527	498	496	494	517
Total	..	1 037	4 010	9 627	15 974	18 505	17 341	18 772	21 095	22 895
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	0	0	0	0	0	0	0	0	0
2000+3000 Total	..	1 037	4 010	9 627	15 974	18 505	17 341	18 772	21 095	22 895
Sweden, million SEK
2000 Social security contributions
Federal or Central government	..	7 543	12 430	21 153	25 164	24 729	24 595	25 707	28 594	28 554
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	18 149	49 298	66 215	83 877	82 141	78 774	85 373	98 662	98 072
Social Security Funds	..	0	0	0	0	0	0	0	0	0
Total	..	25 692	61 728	87 367	109 040	106 870	103 370	111 079	127 256	126 625
3000 Taxes on payroll and workforce
Federal or Central government	..	..	1 527	3 453	5 394	6 912	11 242	12 326	15 122	16 584
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	6 060	10 808	17 980	22 958	36 005	40 935	52 177	56 961
Social Security Funds	..	..	0	0	0	0	0	0	0	0
Total	..	0	7 587	14 261	23 374	29 870	47 247	53 261	67 299	73 545
2000+3000 Total	..	25 692	69 315	101 628	132 414	136 740	150 616	164 340	194 555	200 170
Switzerland, million CHF
2000 Social security contributions
Federal or Central government	13	91	224	293	381	448	494	530	553	584
State/Regional	34	380	770	971	1 269	1 520	1 695	1 766	1 898	1 943
Local government	22	270	460	595	745	823	867	911	957	947
Social Security Funds	2	21	4	14	18	23	25	26	26	28
Total	71	762	1 458	1 873	2 413	2 813	3 080	3 234	3 434	3 502
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	0	0	0	0	0	0	0	0	0	0
2000+3000 Total	71	762	1 458	1 873	2 413	2 813	3 080	3 234	3 434	3 502
Turkey, million TRY
2000 Social security contributions
Federal or Central government	..	..	9	3 619	20 442	39 363	71 184	95 067	151 373	178 345
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	0	0	0	0	0	0	0	0
Social Security Funds	..	..	0	0	0	0	0	0	0	0
Total	..	..	9	3 619	20 442	39 363	71 184	95 067	151 373	178 345
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	0	0	0	0	0	0	0	0
2000+3000 Total	..	..	9	3 619	20 442	39 363	71 184	95 067	151 373	178 345
United Kingdom, million GBP
2000 Social security contributions
Federal or Central government	87	920	2 134	3 146	5 842	6 456	7 052	7 814	9 579	10 287
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	83	926	1 957	2 924	4 862	5 340	4 667	4 536	4 810	4 951
Social Security Funds	0	0	0	0	0	0	0	0	0	0
Total	170	1 846	4 091	6 070	10 704	11 796	11 719	12 350	14 389	15 238
3000 Taxes on payroll and workforce
Federal or Central government	..	360	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	410	..	..	..	..	..	..	..	..
Social Security Funds	..	0	..	..	..	..	..	..	..	..
Total	0	770	0	0	0	0	0	0	0	0
2000+3000 Total	170	2 616	4 091	6 070	10 704	11 796	11 719	12 350	14 389	15 238
United States, million USD
2000 Social security contributions
Federal or Central government	301	2 053	9 059	11 323	19 628	25 434	25 938	26 722	27 793	28 755
State/Regional	699	7 585	19 802	32 814	44 061	45 936	46 832	49 105	54 050	55 966
Local government	0	0	0	0	0	0	0	0	0	0
Social Security Funds	0	0	0	0	0	0	0	0	0	0
Total	1 000	9 638	28 861	44 137	63 689	71 370	72 770	75 827	81 843	84 721
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	0	0	0	0	0	0	0	0	0	0
2000+3000 Total	1 000	9 638	28 861	44 137	63 689	71 370	72 770	75 827	81 843	84 721

.. Not available

1. The multi-jurisdictional sector contains units where jurisdiction is shared between two or more governments, or classification of a unit to a jurisdiction is otherwise unclear. The main type of units currently falling into this category is public universities.

2. There is a break in the series in 1990. The data are based on ESA 2010 from that year onwards.

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