Chapter 5 provides detailed country information on tax revenues for each OECD country.
Revenue Statistics 2022
![](/adobe/dynamicmedia/deliver/dm-aid--c27c8669-ce3d-4308-9044-4a57e117ba7a/8a691b03-en.jpg?quality=80&preferwebp=true)
5. Detailed country tables, 1965-2020
Abstract
5.1. Tax revenues
In all 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 2020. A complete series is available online. 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, 1965-2020
Million AUD
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
5 024 |
39 878 |
116 500 |
214 753 |
346 772 |
356 747 |
431 200 |
460 729 |
548 914 |
590 730 |
1000 Taxes on income, profits and capital gains |
2 547 |
22 383 |
66 542 |
124 427 |
206 134 |
202 184 |
246 073 |
261 345 |
324 826 |
348 274 |
1100 Of individuals |
1 729 |
17 532 |
50 062 |
80 991 |
127 587 |
138 163 |
169 972 |
191 720 |
230 798 |
236 926 |
1110 On income and profits |
1 729 |
17 532 |
49 888 |
80 991 |
127 587 |
138 163 |
169 972 |
191 720 |
230 798 |
236 926 |
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 |
94 028 |
111 348 |
1210 On profits |
818 |
4 851 |
16 315 |
43 436 |
78 547 |
64 021 |
76 101 |
69 625 |
94 028 |
111 348 |
Income tax on companies |
791 |
4 574 |
15 220 |
42 221 |
76 655 |
62 549 |
74 535 |
67 794 |
91 918 |
109 819 |
Dividend and interest taxes |
17 |
161 |
899 |
846 |
1 892 |
1 472 |
1 566 |
1 831 |
2 110 |
1 529 |
Other withholding taxes |
0 |
116 |
196 |
369 |
.. |
.. |
.. |
.. |
.. |
.. |
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 |
25 701 |
26 383 |
4000 Taxes on property |
576 |
3 105 |
10 427 |
18 825 |
31 130 |
33 498 |
40 929 |
49 168 |
53 982 |
59 509 |
4100 Recurrent taxes on immovable property |
341 |
1 886 |
6 148 |
9 067 |
15 615 |
19 907 |
23 603 |
26 649 |
33 803 |
34 471 |
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 |
20 179 |
25 038 |
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 |
144 405 |
156 564 |
5100 Taxes on production, sale, transfer, etc. |
1 508 |
11 097 |
27 213 |
56 179 |
84 104 |
90 824 |
101 312 |
109 050 |
123 639 |
135 100 |
5110 General taxes |
370 |
2 102 |
9 365 |
25 830 |
44 739 |
48 146 |
54 711 |
60 680 |
65 720 |
75 298 |
5111 Value added taxes |
0 |
0 |
0 |
23 854 |
43 634 |
46 910 |
53 409 |
59 177 |
64 048 |
73 297 |
5112 Sales tax |
370 |
2 102 |
9 365 |
1 976 |
1 105 |
1 236 |
1 302 |
1 503 |
1 672 |
2 001 |
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 |
57 919 |
59 802 |
5121 Excise duties |
781 |
6 183 |
11 975 |
19 768 |
24 357 |
26 689 |
26 472 |
22 541 |
24 065 |
25 856 |
Excises central government |
752 |
5 834 |
10 359 |
19 019 |
23 526 |
25 803 |
25 648 |
21 625 |
23 116 |
24 503 |
Statutory corporate payments |
0 |
83 |
378 |
295 |
231 |
452 |
343 |
405 |
480 |
819 |
Primary production charges |
29 |
266 |
1 238 |
454 |
600 |
434 |
481 |
511 |
469 |
534 |
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 |
19 507 |
18 123 |
Customs duties central government |
271 |
1 799 |
3 319 |
4 606 |
6 070 |
5 828 |
9 280 |
14 046 |
19 507 |
18 123 |
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 |
14 347 |
15 823 |
Taxes race meetings |
31 |
240 |
651 |
301 |
359 |
373 |
326 |
265 |
596 |
795 |
Poker machines |
16 |
140 |
295 |
2 074 |
3 009 |
3 125 |
3 238 |
3 684 |
3 202 |
3 935 |
Lotteries |
7 |
122 |
325 |
890 |
1 118 |
1 141 |
1 250 |
1 362 |
1 676 |
1 813 |
Levies on fire insurance companies |
16 |
157 |
363 |
574 |
937 |
1 232 |
740 |
786 |
932 |
1 115 |
Other |
15 |
237 |
863 |
2 136 |
3 505 |
4 279 |
5 285 |
5 675 |
7 941 |
8 165 |
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 |
20 766 |
21 464 |
5210 Recurrent taxes |
197 |
1 260 |
5 109 |
5 698 |
8 997 |
11 749 |
20 676 |
15 898 |
18 609 |
19 831 |
5211 Paid by households: motor vehicles |
65 |
448 |
1 373 |
2 748 |
4 381 |
5 064 |
6 533 |
7 253 |
8 128 |
8 479 |
5212 Paid by others: motor vehicles |
65 |
351 |
937 |
1 285 |
2 005 |
2 397 |
2 357 |
2 649 |
3 174 |
3 653 |
Fees on motor vehicle registry |
46 |
312 |
794 |
778 |
1 165 |
1 499 |
1 338 |
1 530 |
1 975 |
2 201 |
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 |
1 199 |
1 452 |
5213 Paid in respect of other goods |
67 |
461 |
2 799 |
1 665 |
2 611 |
4 288 |
11 786 |
5 996 |
7 307 |
7 699 |
Broadcasting tv licences |
37 |
21 |
125 |
210 |
288 |
150 |
157 |
128 |
37 |
14 |
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 |
7 265 |
7 675 |
Liquor taxes |
28 |
206 |
603 |
97 |
2 |
1 |
24 |
22 |
5 |
10 |
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 |
2 157 |
1 633 |
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 |
414 |
363 |
Tax expenditure component |
.. |
.. |
.. |
175 |
178 |
110 |
215 |
334 |
292 |
252 |
Transfer component |
.. |
.. |
.. |
20 |
2 407 |
881 |
108 |
126 |
122 |
111 |
Non-wastable tax credits against 1210 |
.. |
.. |
.. |
0 |
4 564 |
5 726 |
7 914 |
8 951 |
10 190 |
9 727 |
Tax expenditure component |
.. |
.. |
.. |
.. |
1 922 |
2 253 |
2 147 |
3 438 |
3 471 |
3 258 |
Transfer component |
.. |
.. |
.. |
.. |
2 642 |
3 473 |
5 767 |
5 513 |
6 719 |
6 469 |
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 |
548 914 |
590 730 |
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 |
3 763 |
3 510 |
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 |
552 677 |
594 240 |
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 |
552 677 |
594 240 |
.. 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.
Table 5.2. Austria: Details of tax revenue, 1965-2020
Million EUR
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
6 210 |
29 759 |
54 040 |
90 324 |
115 146 |
121 192 |
138 099 |
148 469 |
169 250 |
160 711 |
Total tax revenue exclusive of taxes collected for the EU |
.. |
.. |
54 040 |
89 897 |
114 728 |
120 843 |
137 741 |
147 841 |
168 564 |
159 995 |
1000 Taxes on income, profits and capital gains |
1 584 |
7 959 |
13 797 |
25 553 |
34 319 |
34 021 |
39 792 |
44 796 |
49 888 |
44 597 |
1100 Of individuals |
1 240 |
6 899 |
11 326 |
19 890 |
25 741 |
27 098 |
31 474 |
35 841 |
38 262 |
35 595 |
1110 On income and profits |
1 240 |
6 899 |
11 326 |
19 890 |
25 741 |
27 098 |
31 474 |
35 841 |
38 262 |
35 595 |
Income tax |
415 |
1 576 |
2 501 |
3 202 |
3 253 |
3 358 |
3 737 |
4 274 |
5 592 |
4 210 |
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 |
29 631 |
28 686 |
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 |
1 683 |
1 342 |
Contribution to chambers |
60 |
279 |
501 |
697 |
910 |
1 018 |
1 087 |
1 159 |
1 355 |
1 358 |
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 |
10 795 |
8 182 |
1210 On profits |
334 |
1 049 |
1 930 |
4 157 |
6 622 |
5 519 |
6 963 |
7 659 |
10 795 |
8 182 |
Corporation tax |
195 |
698 |
998 |
3 865 |
6 094 |
4 978 |
6 377 |
6 752 |
9 995 |
7 526 |
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 |
561 |
447 |
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 |
240 |
210 |
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 |
830 |
819 |
Fines related to tax offences |
10 |
12 |
18 |
33 |
77 |
99 |
73 |
70 |
85 |
28 |
Tax on interest |
0 |
0 |
522 |
1 473 |
1 879 |
1 305 |
1 282 |
1 225 |
746 |
791 |
2000 Social security contributions |
1 548 |
9 200 |
17 763 |
30 510 |
38 453 |
41 423 |
46 845 |
49 867 |
59 083 |
59 094 |
2100 Employees |
686 |
3 792 |
7 512 |
12 477 |
15 612 |
16 846 |
18 931 |
20 115 |
23 778 |
23 857 |
2110 On a payroll basis |
.. |
.. |
.. |
12 477 |
15 612 |
16 846 |
18 931 |
20 115 |
23 778 |
23 857 |
Health insurance contributions |
.. |
.. |
.. |
2 606 |
3 326 |
3 675 |
4 082 |
4 347 |
5 206 |
5 249 |
Pension insurance contributions |
.. |
.. |
.. |
6 410 |
8 274 |
8 986 |
10 183 |
10 896 |
13 216 |
13 350 |
Pension contributions, civil servants |
.. |
.. |
.. |
1 489 |
1 579 |
1 625 |
1 672 |
1 629 |
1 553 |
1 504 |
Unemployment insurance contributions |
.. |
.. |
.. |
1 854 |
2 284 |
2 385 |
2 803 |
3 040 |
3 567 |
3 504 |
Health insurance contributions, local government employees |
.. |
.. |
.. |
100 |
130 |
156 |
169 |
181 |
206 |
222 |
Special unemployment insurance contributions |
.. |
.. |
.. |
17 |
19 |
20 |
22 |
23 |
29 |
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 |
27 826 |
27 733 |
2210 On a payroll basis |
.. |
.. |
.. |
14 651 |
18 091 |
19 421 |
21 922 |
23 281 |
27 826 |
27 733 |
Health insurance contributions |
.. |
.. |
.. |
2 667 |
3 395 |
3 669 |
4 075 |
4 339 |
5 197 |
5 240 |
Pension insurance contributions |
.. |
.. |
.. |
7 888 |
10 214 |
11 145 |
12 642 |
13 549 |
16 475 |
16 648 |
Pension contributions, civil servants |
.. |
.. |
.. |
438 |
376 |
361 |
297 |
298 |
261 |
244 |
Accident insurance contributions |
.. |
.. |
.. |
952 |
1 157 |
1 254 |
1 409 |
1 394 |
1 527 |
1 459 |
Unemployment insurance contributions |
.. |
.. |
.. |
1 854 |
2 284 |
2 385 |
2 803 |
3 040 |
3 567 |
3 504 |
Health insurance contributions, local government employees |
.. |
.. |
.. |
101 |
141 |
157 |
170 |
181 |
207 |
222 |
Contributions to sickness benefit fund |
.. |
.. |
.. |
341 |
0 |
0 |
0 |
0 |
0 |
0 |
Special pension contributions, nightshift workers |
.. |
.. |
.. |
11 |
18 |
15 |
31 |
38 |
44 |
46 |
Contributions to insolvency fund |
.. |
.. |
.. |
381 |
488 |
416 |
473 |
419 |
394 |
234 |
Special unemployment insurance contributions construction workers |
.. |
.. |
.. |
17 |
19 |
20 |
22 |
23 |
154 |
136 |
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 |
7 479 |
7 504 |
2310 On a payroll basis |
.. |
.. |
.. |
3 382 |
4 750 |
5 155 |
5 993 |
6 470 |
7 479 |
7 504 |
Health insurance contributions |
.. |
.. |
.. |
1 971 |
2 724 |
3 090 |
3 441 |
3 664 |
4 142 |
4 219 |
Pension insurance contributions |
.. |
.. |
.. |
1 117 |
1 527 |
1 524 |
1 973 |
2 210 |
2 712 |
2 574 |
Pension contributions, civil servants (retired) |
.. |
.. |
.. |
116 |
274 |
297 |
315 |
317 |
308 |
311 |
Accident insurance contributions |
.. |
.. |
.. |
77 |
85 |
88 |
95 |
98 |
110 |
178 |
Health insurance contributions, local government employees |
.. |
.. |
.. |
101 |
140 |
156 |
169 |
181 |
206 |
222 |
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 |
10 775 |
10 447 |
Emplr. contr. equaliz. of family.burdens |
318 |
1 397 |
2 147 |
3 140 |
3 915 |
4 762 |
5 319 |
5 623 |
5 548 |
5 389 |
Tax on sum of wages |
82 |
375 |
669 |
1 735 |
2 238 |
2 402 |
2 742 |
2 911 |
3 471 |
3 326 |
Promotion residential buildings |
44 |
217 |
389 |
595 |
754 |
811 |
915 |
965 |
1 157 |
1 149 |
Tax on employment (Vienna undergr.) |
0 |
20 |
21 |
21 |
22 |
22 |
67 |
65 |
70 |
69 |
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 |
160 |
163 |
Contributions to chambers |
0 |
0 |
0 |
242 |
253 |
271 |
308 |
327 |
369 |
352 |
4000 Taxes on property |
246 |
858 |
1 473 |
1 206 |
1 572 |
1 555 |
2 341 |
1 965 |
2 158 |
2 195 |
4100 Recurrent taxes on immovable property |
92 |
231 |
355 |
526 |
626 |
682 |
736 |
761 |
829 |
861 |
4110 Households |
47 |
66 |
84 |
87 |
92 |
93 |
105 |
107 |
133 |
142 |
Duty on farms |
9 |
15 |
20 |
20 |
20 |
20 |
29 |
30 |
40 |
32 |
Farm contr. equaliz. of family burdens |
5 |
6 |
6 |
6 |
6 |
6 |
6 |
6 |
8 |
30 |
Farm contribution to chambers |
14 |
23 |
32 |
32 |
39 |
40 |
43 |
44 |
51 |
49 |
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 |
34 |
31 |
4120 Others |
45 |
165 |
271 |
440 |
534 |
589 |
631 |
654 |
696 |
719 |
Tax on vacant plots |
1 |
4 |
5 |
5 |
5 |
6 |
6 |
6 |
6 |
5 |
Land tax B |
44 |
161 |
266 |
435 |
529 |
583 |
625 |
649 |
690 |
714 |
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 |
0 |
0 |
4310 Estate and inheritance taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4320 Gift taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4400 Taxes on financial and capital transactions |
35 |
176 |
399 |
568 |
791 |
828 |
858 |
1 116 |
1 318 |
1 320 |
Land transfer tax |
30 |
150 |
251 |
452 |
644 |
727 |
790 |
1 014 |
1 317 |
1 319 |
Capital transfer tax |
5 |
27 |
148 |
115 |
147 |
102 |
67 |
102 |
1 |
1 |
4500 Non-recurrent taxes |
0 |
0 |
0 |
0 |
0 |
10 |
728 |
76 |
11 |
14 |
4510 On net wealth |
.. |
.. |
.. |
.. |
.. |
0 |
717 |
4 |
0 |
0 |
Withholding tax |
.. |
.. |
.. |
.. |
.. |
.. |
717 |
4 |
0 |
0 |
4520 Other non-recurrent taxes |
.. |
.. |
.. |
.. |
.. |
10 |
11 |
72 |
11 |
14 |
Foundation tax |
.. |
.. |
.. |
.. |
.. |
10 |
11 |
72 |
11 |
14 |
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 |
46 533 |
43 690 |
5100 Taxes on production, sale, transfer, etc. |
2 275 |
9 006 |
16 169 |
24 616 |
30 180 |
32 114 |
35 721 |
37 633 |
42 488 |
39 625 |
5110 General taxes |
1 160 |
5 984 |
11 229 |
16 857 |
20 941 |
22 711 |
24 920 |
26 282 |
30 426 |
28 437 |
5111 Value added taxes |
0 |
5 984 |
11 229 |
16 857 |
20 941 |
22 711 |
24 920 |
26 282 |
30 426 |
28 437 |
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 |
12 057 |
11 186 |
5121 Excise duties |
610 |
2 219 |
3 290 |
5 484 |
6 760 |
6 921 |
7 598 |
7 749 |
8 217 |
7 246 |
Tax on beer |
39 |
44 |
56 |
161 |
200 |
198 |
193 |
189 |
190 |
194 |
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 |
24 |
13 |
Tax on tobacco |
188 |
519 |
820 |
1 197 |
1 446 |
1 502 |
1 664 |
1 782 |
1 891 |
1 983 |
Tax on mineral oils |
50 |
136 |
1 426 |
2 726 |
3 689 |
3 854 |
4 173 |
4 218 |
4 480 |
3 579 |
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 |
555 |
440 |
Agricultural fund |
0 |
0 |
0 |
23 |
16 |
18 |
18 |
17 |
17 |
17 |
Tax on energy |
0 |
0 |
0 |
562 |
764 |
726 |
886 |
931 |
866 |
836 |
Social contributions to the artists' fund |
0 |
0 |
0 |
0 |
11 |
6 |
7 |
13 |
7 |
8 |
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 |
188 |
175 |
5122 Profits of fiscal monopolies |
37 |
57 |
52 |
130 |
122 |
129 |
324 |
328 |
400 |
380 |
Duty on spirits |
5 |
14 |
17 |
130 |
122 |
129 |
130 |
120 |
154 |
138 |
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 |
246 |
242 |
5123 Customs and import duties |
332 |
354 |
677 |
351 |
390 |
340 |
328 |
415 |
488 |
474 |
Customs duties |
310 |
237 |
418 |
352 |
390 |
339 |
328 |
415 |
488 |
474 |
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 |
2 951 |
3 086 |
Insurance tax |
25 |
135 |
384 |
745 |
993 |
1 017 |
1 056 |
1 122 |
1 215 |
1 240 |
Transport tax |
63 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on casinos |
2 |
28 |
64 |
105 |
71 |
55 |
45 |
70 |
114 |
80 |
Fire protection tax |
5 |
24 |
50 |
45 |
54 |
56 |
57 |
61 |
67 |
67 |
Advertisement tax |
7 |
31 |
65 |
62 |
0 |
0 |
0 |
0 |
0 |
0 |
Entertainment tax |
2 |
2 |
2 |
5 |
8 |
9 |
21 |
18 |
0 |
0 |
Tax on tourism |
8 |
43 |
71 |
103 |
142 |
171 |
182 |
186 |
261 |
235 |
Amusement tax |
13 |
17 |
51 |
73 |
94 |
107 |
84 |
30 |
18 |
9 |
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 |
273 |
276 |
Tax on advertisement |
0 |
0 |
0 |
33 |
108 |
110 |
110 |
107 |
106 |
88 |
Levy on dangerous waste |
0 |
0 |
10 |
71 |
72 |
51 |
53 |
56 |
69 |
100 |
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 |
72 |
23 |
Financial Institutions Stability Fees |
0 |
0 |
0 |
0 |
0 |
0 |
588 |
640 |
558 |
724 |
SRF Contributions |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
198 |
198 |
242 |
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 |
0 |
0 |
Levy on sugar |
.. |
.. |
.. |
34 |
-3 |
4 |
4 |
4 |
.. |
.. |
5130 Unallocable between 5110 and 5120 |
0 |
26 |
66 |
38 |
3 |
4 |
2 |
4 |
5 |
2 |
Fines related to tax offenses |
.. |
26 |
66 |
38 |
3 |
4 |
2 |
4 |
5 |
2 |
5200 Taxes on use of goods and perform activities |
46 |
373 |
865 |
1 881 |
2 429 |
2 626 |
2 980 |
3 431 |
4 045 |
4 065 |
5210 Recurrent taxes |
38 |
335 |
757 |
1 733 |
2 253 |
2 416 |
2 715 |
3 124 |
3 564 |
3 631 |
5211 Paid by households: motor vehicles |
22 |
156 |
366 |
811 |
1 173 |
1 293 |
1 482 |
1 814 |
2 106 |
2 172 |
5212 Paid by others: motor vehicles |
13 |
41 |
97 |
298 |
370 |
334 |
352 |
421 |
487 |
496 |
5213 Paid in respect of other goods |
3 |
138 |
294 |
624 |
710 |
789 |
881 |
890 |
971 |
963 |
Hunting and fishing duties |
1 |
4 |
7 |
10 |
10 |
10 |
19 |
22 |
25 |
15 |
Dog tax |
1 |
4 |
6 |
8 |
10 |
11 |
17 |
18 |
21 |
21 |
Contribution to promotion of arts |
1 |
3 |
8 |
71 |
120 |
132 |
147 |
143 |
163 |
162 |
Tax on radio and tv - licenses |
0 |
15 |
46 |
450 |
571 |
636 |
698 |
708 |
763 |
765 |
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 |
481 |
434 |
Certain user fees; taxes on emission of noxious gases |
8 |
38 |
108 |
147 |
175 |
210 |
265 |
307 |
481 |
434 |
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 |
814 |
688 |
Tax on financial institutions |
0 |
0 |
123 |
-3 |
0 |
0 |
0 |
0 |
0 |
0 |
Administration duties |
4 |
17 |
32 |
278 |
366 |
521 |
517 |
302 |
341 |
352 |
Stamp fees |
7 |
46 |
76 |
135 |
92 |
84 |
27 |
32 |
35 |
25 |
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 |
15 |
14 |
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 |
264 |
223 |
Embossing fee |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
1 |
1 |
0 |
Other taxes |
28 |
202 |
347 |
82 |
115 |
124 |
145 |
137 |
153 |
70 |
Compensation levy according to the Vienna Tree Protection Act |
.. |
.. |
0 |
1 |
1 |
2 |
1 |
2 |
5 |
3 |
6100 Paid solely by business |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
6200 Other |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Memorandum items |
||||||||||
Customs duties collected on behalf of the EU |
.. |
.. |
.. |
352 |
390 |
339 |
328 |
415 |
488 |
474 |
SRF contributions collected on behalf of the EU |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
198 |
198 |
242 |
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 |
210 |
210 |
Transfer component |
.. |
.. |
.. |
60 |
200 |
228 |
229 |
245 |
120 |
120 |
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 |
168 681 |
158 726 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
90 324 |
115 146 |
121 192 |
138 099 |
148 469 |
169 250 |
160 711 |
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 |
210 |
210 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
-517 |
Voluntary social security contributions |
.. |
.. |
.. |
206 |
256 |
339 |
299 |
321 |
336 |
344 |
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 |
169 796 |
160 748 |
Imputed social contributions |
.. |
.. |
.. |
2 485 |
2 177 |
2 106 |
1 972 |
1 925 |
1 703 |
1 640 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
93 605 |
118 030 |
124 060 |
140 711 |
151 010 |
171 499 |
162 388 |
.. Not available
Note: Year ending 31st December. From 1995 data are on accrual basis. The pre-1995 figures are not in all cases comparable with those from the following years (due to the switch to the new System of National Accounts implemented only from 1995 onwards).
Source: Statistics Austria.
Table 5.3. Belgium: Details of tax revenue, 1965-2020
Million EUR
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
6 421 |
37 443 |
70 408 |
112 710 |
147 861 |
156 317 |
177 657 |
184 374 |
203 451 |
195 051 |
Total tax revenue exclusive of taxes collected for the EU |
.. |
.. |
.. |
111 675 |
146 411 |
155 042 |
176 479 |
182 758 |
201 498 |
193 310 |
1000 Taxes on income, profits and capital gains |
1 774 |
15 379 |
25 983 |
43 461 |
52 854 |
53 313 |
62 762 |
65 572 |
71 827 |
69 113 |
1100 Of individuals |
1 317 |
13 626 |
22 538 |
35 318 |
41 020 |
44 027 |
50 518 |
51 877 |
54 027 |
54 104 |
1110 On income and profits |
1 317 |
13 626 |
22 538 |
35 318 |
41 020 |
44 027 |
50 518 |
51 877 |
54 027 |
54 104 |
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 |
3 700 |
3 120 |
Earned income withholding tax |
740 |
9 119 |
15 422 |
27 778 |
36 022 |
39 829 |
44 686 |
45 658 |
47 635 |
48 443 |
Advance payments PIT |
125 |
1 776 |
2 144 |
1 959 |
1 747 |
1 611 |
1 508 |
1 547 |
1 586 |
1 474 |
Non residents tax |
0 |
-2 |
4 |
585 |
792 |
810 |
841 |
926 |
1 133 |
1 235 |
Assessments PIT |
183 |
1 128 |
878 |
774 |
-915 |
-1 697 |
-1 988 |
-1 512 |
-1 337 |
-1 445 |
Special social contributions |
0 |
0 |
19 |
602 |
957 |
1 032 |
1 117 |
1 106 |
1 267 |
1 223 |
Other income taxes |
0 |
12 |
2 |
8 |
65 |
17 |
41 |
48 |
42 |
54 |
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 |
17 730 |
14 941 |
1210 On profits |
397 |
1 744 |
3 405 |
8 065 |
11 749 |
9 249 |
12 192 |
13 644 |
17 730 |
14 941 |
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 |
200 |
Advance payments (corporate) |
262 |
1 273 |
2 735 |
7 112 |
9 733 |
7 691 |
7 930 |
8 539 |
14 622 |
12 426 |
Assessments (corporate) |
60 |
79 |
-553 |
404 |
1 270 |
1 196 |
3 662 |
4 466 |
2 571 |
2 246 |
Non residents tax (corporate) |
0 |
-6 |
18 |
17 |
41 |
43 |
113 |
154 |
191 |
46 |
Other income taxes (corporate) |
0 |
32 |
-2 |
5 |
19 |
4 |
10 |
19 |
-7 |
24 |
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 |
71 |
68 |
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 |
71 |
68 |
2000 Social security contributions |
2 018 |
10 798 |
23 386 |
34 865 |
45 929 |
50 674 |
56 527 |
58 812 |
63 203 |
62 276 |
2100 Employees |
569 |
3 130 |
7 152 |
10 932 |
13 847 |
14 996 |
16 476 |
17 036 |
19 071 |
18 846 |
2110 On a payroll basis |
.. |
3 130 |
7 152 |
10 932 |
13 847 |
14 996 |
16 476 |
17 036 |
19 071 |
18 846 |
On gross wages |
.. |
3 130 |
7 062 |
10 932 |
13 847 |
14 996 |
16 476 |
17 036 |
19 071 |
18 846 |
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 |
37 902 |
37 325 |
2210 On a payroll basis |
.. |
6 791 |
14 689 |
21 027 |
28 216 |
31 041 |
34 915 |
36 240 |
37 902 |
37 325 |
Contributions by government |
.. |
1 059 |
1 769 |
3 105 |
4 493 |
5 381 |
6 678 |
7 686 |
8 557 |
8 698 |
Contributions by other sectors |
.. |
5 732 |
12 920 |
17 922 |
23 723 |
25 661 |
28 236 |
28 554 |
29 345 |
28 627 |
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 |
6 230 |
6 104 |
Self-employed |
.. |
803 |
1 230 |
2 053 |
2 678 |
3 342 |
3 703 |
3 975 |
4 327 |
4 088 |
Unemployed |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Retired |
.. |
29 |
198 |
709 |
1 012 |
1 134 |
1 324 |
1 449 |
1 778 |
1 890 |
Other |
.. |
45 |
118 |
144 |
176 |
161 |
109 |
113 |
125 |
127 |
2310 On a payroll basis |
.. |
877 |
1 546 |
2 906 |
3 866 |
4 637 |
5 136 |
5 537 |
6 230 |
6 104 |
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 |
9 |
5 |
Levy on public mandates |
.. |
.. |
.. |
.. |
6 |
7 |
8 |
8 |
9 |
5 |
4000 Taxes on property |
240 |
1 161 |
2 679 |
5 282 |
10 550 |
11 252 |
13 805 |
14 408 |
16 358 |
15 615 |
4100 Recurrent taxes on immovable property |
2 |
210 |
599 |
1 164 |
4 146 |
4 632 |
5 187 |
5 433 |
6 145 |
6 057 |
4110 Households |
0 |
26 |
63 |
102 |
2 779 |
3 115 |
3 478 |
3 651 |
4 174 |
4 127 |
4120 Others |
2 |
184 |
536 |
1 063 |
1 367 |
1 517 |
1 710 |
1 782 |
1 971 |
1 930 |
Tax on non profit institutions |
2 |
7 |
17 |
41 |
32 |
33 |
38 |
41 |
47 |
50 |
Immovable income withholding tax (corporate) |
0 |
177 |
519 |
929 |
1 269 |
1 416 |
1 584 |
1 651 |
1 830 |
1 794 |
Regional tax (Brussels) |
0 |
0 |
0 |
94 |
66 |
68 |
88 |
90 |
94 |
86 |
4200 Recurrent taxes on net wealth |
0 |
0 |
0 |
92 |
253 |
237 |
451 |
661 |
922 |
984 |
4210 Individual |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4220 Corporate |
.. |
.. |
.. |
92 |
253 |
237 |
451 |
661 |
922 |
984 |
4300 Estate, inheritance and gift taxes |
75 |
309 |
504 |
1 101 |
2 053 |
2 269 |
3 096 |
2 996 |
2 936 |
2 967 |
4310 Estate and inheritance taxes |
69 |
281 |
475 |
1 042 |
1 702 |
1 939 |
2 634 |
2 504 |
2 400 |
2 411 |
4320 Gift taxes |
6 |
29 |
29 |
59 |
351 |
330 |
463 |
492 |
536 |
556 |
4400 Taxes on financial and capital transactions |
163 |
633 |
1 478 |
2 669 |
3 704 |
3 493 |
3 886 |
4 358 |
5 379 |
4 961 |
Registration duties |
153 |
527 |
1 213 |
1 967 |
3 325 |
3 210 |
3 542 |
3 899 |
4 911 |
4 403 |
Mortgage duties |
2 |
10 |
29 |
37 |
76 |
75 |
72 |
93 |
95 |
84 |
Court duties |
2 |
8 |
29 |
38 |
31 |
34 |
37 |
41 |
32 |
19 |
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 |
298 |
413 |
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 |
42 |
42 |
4500 Non-recurrent taxes |
0 |
0 |
0 |
74 |
163 |
327 |
877 |
643 |
456 |
321 |
4510 On net wealth |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4520 Other non-recurrent taxes |
.. |
.. |
.. |
74 |
163 |
327 |
877 |
643 |
456 |
321 |
Tax on long term savings |
.. |
.. |
.. |
74 |
163 |
194 |
207 |
413 |
342 |
203 |
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 |
28 |
26 |
Voluntary disclosure tax (ter) |
.. |
.. |
.. |
0 |
0 |
0 |
54 |
78 |
85 |
92 |
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 |
522 |
325 |
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 |
305 |
297 |
Tax on securities accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
217 |
27 |
5000 Taxes on goods and services |
2 386 |
10 105 |
18 360 |
29 103 |
38 462 |
41 035 |
44 509 |
45 535 |
52 054 |
48 043 |
5100 Taxes on production, sale, transfer, etc. |
2 187 |
9 606 |
17 387 |
27 000 |
36 091 |
38 646 |
42 079 |
43 043 |
49 165 |
45 293 |
5110 General taxes |
1 355 |
6 321 |
11 570 |
18 258 |
24 411 |
25 882 |
27 979 |
28 170 |
32 563 |
30 008 |
5111 Value added taxes |
0 |
6 321 |
11 547 |
18 132 |
24 140 |
25 628 |
27 738 |
27 952 |
32 181 |
29 761 |
VAT |
.. |
6 293 |
11 491 |
18 132 |
24 140 |
25 628 |
27 738 |
27 952 |
32 181 |
29 761 |
Vehicle immatriculation tax |
.. |
28 |
56 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5112 Sales tax |
0 |
0 |
23 |
126 |
271 |
253 |
241 |
219 |
381 |
247 |
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 |
14 100 |
14 873 |
16 602 |
15 285 |
5121 Excise duties |
531 |
1 997 |
3 478 |
5 690 |
7 367 |
7 783 |
8 036 |
8 649 |
9 990 |
9 031 |
Mineral oil |
278 |
1 109 |
2 017 |
3 392 |
3 891 |
4 148 |
4 072 |
4 556 |
5 426 |
4 401 |
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 |
2 404 |
2 451 |
Spirits |
23 |
123 |
191 |
206 |
225 |
235 |
272 |
318 |
311 |
344 |
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 |
104 |
90 |
Fermented fruit beverages |
18 |
57 |
88 |
101 |
115 |
116 |
132 |
148 |
174 |
186 |
Beer |
38 |
93 |
170 |
208 |
191 |
188 |
183 |
194 |
200 |
180 |
Non-alcoholic beverages |
10 |
44 |
113 |
148 |
49 |
54 |
58 |
56 |
183 |
186 |
Coffee, sugar and syrup |
5 |
5 |
22 |
13 |
12 |
13 |
15 |
14 |
15 |
15 |
Levy on energy |
0 |
0 |
0 |
193 |
341 |
383 |
337 |
343 |
340 |
321 |
Intermediate alcoholic products |
0 |
0 |
0 |
32 |
28 |
26 |
26 |
26 |
25 |
26 |
Inspection fee on domestic fuel oil |
0 |
0 |
0 |
29 |
43 |
51 |
41 |
36 |
30 |
32 |
Ecotax |
0 |
0 |
0 |
2 |
1 |
0 |
1 |
0 |
0 |
0 |
Levy on packaging |
0 |
0 |
0 |
0 |
296 |
320 |
332 |
336 |
349 |
372 |
Federal contribution on electricity and natural gas |
0 |
0 |
0 |
0 |
311 |
292 |
281 |
269 |
430 |
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 |
1 683 |
1 440 |
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 |
1 683 |
1 440 |
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 |
3 320 |
3 398 |
Gambling and betting tax |
9 |
47 |
51 |
45 |
64 |
77 |
73 |
80 |
107 |
93 |
Insurance levy |
19 |
404 |
885 |
1 282 |
1 930 |
2 123 |
2 285 |
2 307 |
2 512 |
2 566 |
Bill-posting tax |
0 |
0 |
1 |
1 |
3 |
3 |
3 |
3 |
3 |
3 |
Deposit insurance |
0 |
0 |
0 |
36 |
48 |
252 |
609 |
441 |
428 |
435 |
Resolution fund |
.. |
.. |
.. |
0 |
0 |
0 |
167 |
380 |
270 |
301 |
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 |
1 743 |
1 640 |
1 609 |
1 416 |
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 |
2 877 |
2 738 |
5210 Recurrent taxes |
199 |
496 |
966 |
1 887 |
2 032 |
2 005 |
2 023 |
2 032 |
1 973 |
1 934 |
Traffic tax |
100 |
368 |
712 |
1 413 |
1 693 |
1 702 |
1 830 |
1 851 |
1 897 |
1 880 |
5211 Paid by households: motor vehicles |
0 |
204 |
458 |
889 |
1 051 |
1 054 |
1 148 |
1 163 |
1 270 |
1 260 |
5212 Paid by others: motor vehicles |
0 |
164 |
254 |
525 |
642 |
648 |
683 |
689 |
626 |
620 |
5213 Paid in respect of other goods |
99 |
127 |
254 |
474 |
338 |
303 |
193 |
181 |
76 |
54 |
Tax on entertainment devices |
6 |
20 |
20 |
71 |
56 |
58 |
74 |
56 |
53 |
30 |
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 |
24 |
Radio and television licence fees |
0 |
87 |
191 |
347 |
184 |
133 |
108 |
103 |
0 |
0 |
5220 Non-recurrent taxes |
0 |
0 |
0 |
209 |
332 |
379 |
397 |
451 |
904 |
804 |
Vehicle registration tax |
.. |
.. |
.. |
209 |
332 |
379 |
360 |
349 |
497 |
455 |
Vehicle registration tax (households) |
.. |
.. |
.. |
139 |
221 |
252 |
240 |
233 |
331 |
303 |
Vehicle registration tax (others) |
.. |
.. |
.. |
70 |
111 |
126 |
120 |
116 |
166 |
152 |
Emission permits |
.. |
.. |
.. |
0 |
0 |
0 |
36 |
101 |
407 |
349 |
5300 Unallocable between 5100 and 5200 |
0 |
3 |
7 |
7 |
7 |
6 |
10 |
9 |
13 |
12 |
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 |
1 683 |
1 440 |
SRF contributions collected on behalf of the EU |
.. |
.. |
.. |
.. |
.. |
.. |
167 |
380 |
270 |
301 |
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 |
879 |
939 |
Taxes paid by EU civil servants: income taxes |
.. |
.. |
.. |
174 |
270 |
345 |
336 |
370 |
446 |
477 |
Taxes paid by EU civil servants: compulsory social security contributions |
.. |
.. |
.. |
136 |
250 |
340 |
330 |
360 |
433 |
462 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
.. |
.. |
348 |
1 037 |
1 492 |
830 |
1 113 |
1 126 |
Tax expenditure component |
.. |
.. |
.. |
.. |
78 |
588 |
1 077 |
537 |
863 |
868 |
Transfer component |
.. |
.. |
.. |
.. |
270 |
449 |
415 |
293 |
250 |
258 |
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 |
177 657 |
184 374 |
203 451 |
195 051 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
107 |
447 |
1 300 |
1 740 |
2 458 |
3 362 |
3 670 |
4 898 |
5 219 |
National lottery profits |
.. |
107 |
262 |
279 |
225 |
243 |
215 |
206 |
185 |
185 |
Water levies |
.. |
0 |
66 |
378 |
119 |
137 |
122 |
104 |
142 |
135 |
Sanitel levy |
.. |
0 |
0 |
14 |
13 |
15 |
14 |
6 |
8 |
12 |
Levy on industrial waste |
.. |
0 |
27 |
74 |
68 |
54 |
46 |
55 |
81 |
76 |
Levy on manure |
.. |
0 |
0 |
11 |
11 |
5 |
5 |
1 |
2 |
4 |
Levy on household waste |
.. |
0 |
0 |
20 |
.. |
.. |
.. |
.. |
.. |
.. |
Earned income withholding tax (EU) |
.. |
0 |
93 |
174 |
270 |
345 |
336 |
370 |
446 |
477 |
Social contributions (EU) |
.. |
0 |
0 |
136 |
250 |
340 |
330 |
360 |
433 |
462 |
Imputed social contributions (EU) |
.. |
0 |
0 |
213 |
431 |
508 |
511 |
554 |
663 |
703 |
Green certificates |
.. |
.. |
.. |
.. |
354 |
812 |
1 777 |
1 959 |
2 333 |
2 433 |
Contracts art. 81 (Managed Entry Agreements) |
.. |
.. |
.. |
.. |
.. |
.. |
8 |
55 |
605 |
733 |
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 |
863 |
868 |
Capital transfer for uncollected revenue |
.. |
0 |
0 |
-291 |
-381 |
-597 |
-730 |
-547 |
-632 |
-970 |
VAT on products assessed but unlikely to be collected |
.. |
.. |
.. |
-18 |
-276 |
-367 |
-488 |
-357 |
-479 |
-700 |
Earned income withholding tax assessed but unlikely to be collected |
.. |
.. |
.. |
-40 |
-53 |
-71 |
-47 |
-49 |
-45 |
-70 |
Employers' actual social contributions assessed but unlikely to be collected |
.. |
.. |
.. |
-233 |
-52 |
-159 |
-194 |
-141 |
-107 |
-200 |
Voluntary social security contributions |
.. |
41 |
52 |
58 |
57 |
59 |
77 |
70 |
84 |
82 |
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 |
208 001 |
199 547 |
Imputed social contributions |
.. |
1 497 |
2 886 |
5 377 |
7 568 |
8 713 |
10 071 |
9 812 |
11 051 |
11 416 |
National Accounts: Taxes and all social contributions |
.. |
39 087 |
73 793 |
118 940 |
156 492 |
167 031 |
191 003 |
197 362 |
219 052 |
210 962 |
.. Not available
Note: Year ending 31st December. From 1970, data are on accrual basis
Source: Institute for National Accounts; Federal Ministry of Finance.
Table 5.4. Canada: Details of tax revenue, 1965-2020
Million CAD
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
15 318 |
101 015 |
244 152 |
390 234 |
512 663 |
516 591 |
592 206 |
653 269 |
764 366 |
755 994 |
1000 Taxes on income, profits and capital gains |
5 910 |
47 064 |
118 566 |
195 320 |
251 198 |
240 961 |
281 787 |
314 841 |
372 233 |
376 509 |
1100 Of individuals |
3 464 |
34 451 |
99 722 |
143 652 |
190 025 |
180 894 |
214 054 |
240 304 |
275 584 |
278 855 |
1110 On income and profits |
3 464 |
34 451 |
99 722 |
143 652 |
190 025 |
180 894 |
214 054 |
240 304 |
275 584 |
278 855 |
Taxes federal government |
2 635 |
21 231 |
60 252 |
90 694 |
116 395 |
109 341 |
127 655 |
143 315 |
164 485 |
164 902 |
Taxes on individuals - province |
829 |
13 220 |
39 470 |
52 958 |
73 630 |
71 553 |
86 399 |
96 989 |
111 099 |
113 953 |
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 |
86 615 |
89 503 |
1210 On profits |
2 276 |
11 741 |
17 190 |
47 643 |
54 272 |
54 101 |
62 359 |
67 894 |
86 615 |
89 503 |
Taxes federal government |
1 752 |
8 110 |
11 726 |
31 570 |
37 093 |
33 419 |
38 142 |
41 726 |
52 996 |
55 216 |
Taxes on corporations - province |
524 |
3 631 |
5 464 |
16 073 |
17 179 |
20 682 |
24 217 |
26 168 |
33 619 |
34 287 |
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 |
10 034 |
8 151 |
Non-resident withhold taxes - federal |
170 |
872 |
1 654 |
4 025 |
6 901 |
5 966 |
5 374 |
6 643 |
10 034 |
8 151 |
2000 Social security contributions |
854 |
10 649 |
29 653 |
53 109 |
73 722 |
76 787 |
90 394 |
96 371 |
108 366 |
107 866 |
2100 Employees |
318 |
3 756 |
10 634 |
21 361 |
29 361 |
30 626 |
36 057 |
38 685 |
44 228 |
44 461 |
Canada pension plan |
47 |
1 265 |
3 745 |
9 401 |
16 194 |
16 852 |
20 021 |
21 491 |
25 257 |
25 699 |
Quebec pension plan |
15 |
431 |
1 108 |
2 897 |
4 124 |
5 450 |
5 815 |
6 293 |
7 963 |
8 105 |
Employment insurance |
164 |
1 393 |
5 284 |
7 782 |
7 084 |
7 388 |
9 198 |
9 772 |
9 680 |
9 331 |
Hospital insurance premiums |
92 |
667 |
496 |
1 281 |
1 959 |
937 |
1 023 |
1 128 |
1 327 |
1 325 |
2110 On a payroll basis |
.. |
.. |
10 634 |
20 976 |
28 654 |
29 689 |
35 034 |
37 557 |
42 901 |
43 136 |
2120 On an income tax basis |
.. |
.. |
0 |
385 |
707 |
937 |
1 023 |
1 128 |
1 327 |
1 325 |
2200 Employers |
536 |
6 697 |
18 449 |
30 307 |
41 922 |
43 525 |
51 261 |
54 380 |
60 205 |
59 403 |
Canada pension plan |
48 |
1 266 |
3 745 |
9 401 |
16 194 |
16 852 |
20 021 |
21 491 |
25 257 |
25 699 |
Quebec pension plan |
15 |
432 |
1 108 |
2 897 |
4 124 |
5 450 |
5 815 |
6 293 |
7 963 |
8 105 |
Employment insurance |
164 |
2 006 |
7 398 |
10 894 |
9 917 |
10 343 |
12 877 |
13 681 |
13 553 |
13 064 |
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 |
13 432 |
12 535 |
2210 On a payroll basis |
.. |
.. |
18 449 |
30 307 |
41 922 |
43 525 |
51 261 |
54 380 |
60 205 |
59 403 |
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 |
3 933 |
4 002 |
Canada pension plan |
.. |
153 |
478 |
1 200 |
2 096 |
2 181 |
2 591 |
2 781 |
3 268 |
3 326 |
Quebec pension plan |
.. |
43 |
92 |
242 |
344 |
455 |
486 |
525 |
665 |
677 |
2310 On a payroll basis |
.. |
196 |
570 |
1 442 |
2 440 |
2 636 |
3 076 |
3 307 |
3 933 |
4 002 |
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 |
17 390 |
17 360 |
4000 Taxes on property |
2 186 |
9 195 |
24 467 |
37 157 |
54 507 |
63 735 |
70 451 |
77 778 |
88 812 |
90 611 |
4100 Recurrent taxes on immovable property |
1 830 |
8 315 |
20 189 |
30 242 |
44 567 |
51 702 |
57 769 |
62 651 |
70 781 |
72 198 |
On property provincial government |
11 |
133 |
1 645 |
3 078 |
3 164 |
4 476 |
4 946 |
5 410 |
6 932 |
6 674 |
Personal property local government |
17 |
0 |
18 544 |
27 165 |
41 403 |
47 226 |
52 823 |
57 241 |
63 849 |
65 524 |
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 |
459 |
460 |
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 |
459 |
460 |
4300 Estate, inheritance and gift taxes |
223 |
75 |
3 |
2 |
0 |
178 |
221 |
268 |
344 |
339 |
4310 Estate and inheritance taxes |
216 |
75 |
3 |
2 |
.. |
178 |
221 |
268 |
344 |
339 |
On inheritances federal government |
108 |
0 |
0 |
0 |
.. |
0 |
0 |
0 |
0 |
0 |
Succession duties provincial government |
108 |
75 |
3 |
2 |
.. |
178 |
221 |
268 |
344 |
339 |
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 |
6 689 |
7 938 |
4500 Non-recurrent taxes |
108 |
293 |
2 365 |
2 742 |
4 102 |
7 254 |
8 401 |
9 512 |
10 539 |
9 676 |
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 |
10 539 |
9 676 |
Special assessments and charges local govt. |
108 |
293 |
2 365 |
2 742 |
4 102 |
7 254 |
8 401 |
9 512 |
10 539 |
9 676 |
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 |
176 608 |
162 781 |
5100 Taxes on production, sale, transfer, etc. |
5 310 |
24 808 |
59 627 |
88 879 |
114 701 |
116 160 |
128 554 |
140 750 |
165 674 |
152 375 |
5110 General taxes |
2 730 |
11 658 |
34 475 |
55 313 |
71 242 |
72 130 |
81 452 |
90 598 |
108 758 |
102 728 |
5111 Value added taxes |
0 |
0 |
0 |
35 884 |
46 072 |
70 712 |
78 292 |
86 694 |
103 412 |
99 705 |
5112 Sales tax |
2 730 |
11 658 |
34 475 |
19 429 |
25 170 |
1 418 |
3 160 |
3 904 |
5 346 |
3 023 |
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 |
5 346 |
3 023 |
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 |
56 916 |
49 647 |
5121 Excise duties |
1 499 |
6 805 |
14 473 |
18 417 |
22 759 |
23 281 |
24 470 |
25 284 |
28 859 |
27 901 |
Excises federal government |
740 |
3 850 |
6 405 |
8 377 |
9 249 |
10 244 |
10 261 |
10 372 |
13 194 |
14 328 |
Liquor |
.. |
.. |
926 |
1 103 |
1 224 |
1 554 |
1 488 |
1 521 |
1 881 |
2 023 |
Tobacco |
.. |
.. |
2 247 |
2 176 |
2 466 |
3 025 |
3 019 |
2 875 |
3 024 |
3 024 |
Gasoline and motive fuel |
.. |
.. |
2 472 |
4 807 |
5 272 |
5 306 |
5 460 |
5 678 |
5 795 |
5 055 |
Remitted gaming profits |
.. |
.. |
45 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Miscellaneous consumption taxes |
.. |
.. |
715 |
291 |
287 |
358 |
294 |
297 |
2 494 |
4 226 |
Excises provincial government |
759 |
2 955 |
8 067 |
10 039 |
13 510 |
13 037 |
14 209 |
14 912 |
15 665 |
13 573 |
Motor fuel |
680 |
1 863 |
4 674 |
7 031 |
8 065 |
8 198 |
9 094 |
9 727 |
10 200 |
8 404 |
Tobacco |
53 |
772 |
2 776 |
2 279 |
4 181 |
4 620 |
4 879 |
5 108 |
4 667 |
4 554 |
Other |
26 |
320 |
617 |
730 |
1 264 |
219 |
236 |
77 |
798 |
615 |
5122 Profits of fiscal monopolies |
294 |
1 406 |
3 758 |
8 756 |
11 565 |
11 565 |
12 059 |
13 016 |
14 316 |
10 562 |
Own enterprises contributions |
294 |
1 406 |
3 758 |
8 756 |
11 565 |
11 565 |
12 059 |
13 016 |
14 316 |
10 562 |
5123 Customs and import duties |
686 |
3 199 |
4 021 |
2 824 |
3 829 |
3 441 |
4 193 |
5 181 |
5 492 |
4 024 |
Customs and import duties federal govt. |
686 |
3 199 |
4 021 |
2 824 |
3 829 |
3 441 |
4 193 |
5 181 |
5 492 |
4 024 |
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 |
6 613 |
5 927 |
Tax on insurance premiums, provincial govt. |
45 |
261 |
1 141 |
1 740 |
2 796 |
3 305 |
3 901 |
3 962 |
5 118 |
5 399 |
Tax on insurance premiums, federal govt. |
0 |
1 |
1 |
1 |
11 |
28 |
13 |
10 |
9 |
13 |
Amusement and admission taxes |
4 |
25 |
126 |
538 |
537 |
322 |
280 |
291 |
314 |
86 |
Air transportation taxes |
0 |
166 |
488 |
0 |
403 |
600 |
662 |
722 |
800 |
264 |
Racetrack betting |
35 |
122 |
155 |
55 |
36 |
36 |
32 |
33 |
23 |
19 |
Tax on meals and hotels |
0 |
0 |
473 |
191 |
305 |
198 |
199 |
195 |
349 |
146 |
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 |
1 636 |
1 233 |
Other taxes federal government |
0 |
98 |
272 |
758 |
762 |
557 |
439 |
544 |
499 |
349 |
Other taxes provincial government |
17 |
225 |
245 |
287 |
455 |
698 |
853 |
914 |
1 137 |
884 |
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 |
10 934 |
10 406 |
5210 Recurrent taxes |
306 |
1 500 |
2 393 |
3 644 |
4 368 |
4 452 |
5 017 |
5 589 |
6 288 |
6 203 |
5211 Paid by households: motor vehicles |
103 |
666 |
1 056 |
1 696 |
2 241 |
1 986 |
2 237 |
2 478 |
2 980 |
2 926 |
5212 Paid by others: motor vehicles |
141 |
509 |
697 |
1 039 |
1 242 |
1 153 |
1 343 |
1 552 |
1 740 |
1 705 |
5213 Paid in respect of other goods |
62 |
325 |
640 |
909 |
885 |
1 313 |
1 437 |
1 559 |
1 568 |
1 572 |
5220 Non-recurrent taxes |
586 |
6 601 |
1 072 |
1 945 |
3 786 |
3 140 |
2 825 |
3 936 |
4 646 |
4 203 |
Licences and permits local govt. |
36 |
132 |
317 |
499 |
889 |
807 |
952 |
1 023 |
1 143 |
1 094 |
Licences and permits provincial govt. |
550 |
6 469 |
755 |
1 446 |
2 897 |
2 333 |
1 873 |
2 913 |
3 503 |
3 109 |
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 |
957 |
867 |
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 |
957 |
867 |
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 |
957 |
867 |
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 |
13 910 |
13 958 |
Tax expenditure component |
.. |
.. |
.. |
276 |
824 |
875 |
965 |
968 |
3 943 |
4 681 |
Transfer component |
.. |
.. |
.. |
1 357 |
4 726 |
5 540 |
6 361 |
6 542 |
9 967 |
9 277 |
Non-wastable tax credits against 1210 |
.. |
.. |
.. |
1 758 |
3 445 |
4 726 |
3 754 |
3 768 |
4 431 |
4 374 |
Tax expenditure component |
.. |
.. |
.. |
20 |
12 |
19 |
17 |
15 |
25 |
23 |
Transfer component |
.. |
.. |
.. |
1 738 |
3 433 |
4 707 |
3 737 |
3 753 |
4 406 |
4 351 |
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 |
764 366 |
755 994 |
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 |
3 967 |
4 704 |
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 |
768 333 |
760 698 |
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 |
768 333 |
760 698 |
.. 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. 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, Unemployment 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 does not 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.
Table 5.5. Chile: Details of tax revenue, 1965-2020
Million CLP
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
.. |
.. |
1 777 218 |
7 901 998 |
20 598 963 |
21 845 693 |
27 381 686 |
32 533 542 |
41 025 508 |
38 817 226 |
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 |
14 283 183 |
12 540 342 |
1100 Of individuals |
.. |
.. |
99 154 |
604 100 |
989 348 |
1 492 837 |
1 964 172 |
3 199 876 |
2 937 532 |
3 976 009 |
Second category tax |
.. |
.. |
65 552 |
490 980 |
993 129 |
1 449 099 |
1 981 699 |
2 350 120 |
3 015 794 |
3 051 177 |
Global complementary tax |
.. |
.. |
33 603 |
113 120 |
-3 781 |
43 738 |
-17 527 |
-36 757 |
-78 261 |
132 551 |
Other |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
886 513 |
0 |
792 281 |
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 |
9 597 472 |
9 429 787 |
First category tax |
.. |
.. |
200 891 |
815 747 |
5 084 996 |
3 913 870 |
5 473 355 |
6 183 830 |
8 880 080 |
8 745 612 |
Surtax on state owned enterprises |
.. |
.. |
16 074 |
47 634 |
113 334 |
194 203 |
124 220 |
132 352 |
122 054 |
203 416 |
Mining tax |
.. |
.. |
0 |
0 |
835 452 |
298 558 |
324 577 |
323 507 |
277 861 |
267 544 |
Other |
.. |
.. |
2 621 |
19 516 |
20 705 |
42 114 |
118 937 |
199 444 |
317 477 |
213 216 |
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 |
1 748 179 |
-865 454 |
Additional tax |
.. |
.. |
59 082 |
350 301 |
1 462 715 |
1 414 057 |
1 337 721 |
1 429 758 |
1 902 585 |
2 063 149 |
Other |
.. |
.. |
35 151 |
4 332 |
905 507 |
973 421 |
177 727 |
371 755 |
-154 406 |
-2 928 603 |
2000 Social security contributions |
.. |
.. |
159 559 |
576 758 |
1 148 647 |
1 493 987 |
1 968 973 |
2 252 490 |
2 994 906 |
3 104 866 |
2100 Employees |
.. |
.. |
154 021 |
553 937 |
1 098 620 |
1 433 159 |
1 906 340 |
2 188 576 |
2 894 725 |
2 994 036 |
2110 On a payroll basis |
.. |
.. |
154 021 |
553 937 |
1 098 620 |
1 433 159 |
1 906 340 |
2 188 576 |
2 894 725 |
2 994 036 |
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 |
100 181 |
110 830 |
2210 On a payroll basis |
.. |
.. |
5 538 |
22 821 |
50 027 |
60 828 |
62 633 |
63 914 |
100 181 |
110 830 |
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 |
2 242 561 |
2 071 921 |
4100 Recurrent taxes on immovable property |
.. |
.. |
59 968 |
302 244 |
496 311 |
662 368 |
840 842 |
1 056 920 |
1 507 182 |
1 562 317 |
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 |
62 824 |
155 433 |
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 |
672 555 |
354 171 |
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 |
17 598 561 |
21 755 381 |
21 275 113 |
5100 Taxes on production, sale, transfer, etc. |
.. |
.. |
1 074 009 |
4 789 827 |
8 578 636 |
10 532 904 |
13 869 529 |
16 516 668 |
20 167 012 |
19 614 250 |
5110 General taxes |
.. |
.. |
664 421 |
3 306 350 |
6 781 501 |
8 399 926 |
11 170 794 |
13 273 958 |
16 348 944 |
15 963 032 |
5111 Value added taxes |
.. |
.. |
664 421 |
3 306 350 |
6 781 501 |
8 399 926 |
11 170 794 |
13 273 958 |
16 348 944 |
15 963 032 |
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 |
3 242 710 |
3 818 068 |
3 651 218 |
5121 Excise duties |
.. |
.. |
166 050 |
816 160 |
1 299 844 |
1 561 205 |
1 987 475 |
2 413 957 |
2 862 327 |
2 900 245 |
Cigarettes and tobacco |
.. |
.. |
60 604 |
283 275 |
455 595 |
647 637 |
815 991 |
982 609 |
973 335 |
1 021 917 |
Gasolene and diesel |
.. |
.. |
105 445 |
532 885 |
844 249 |
913 568 |
1 171 483 |
1 388 218 |
1 811 132 |
1 799 846 |
Oil stabilisation fund |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Fisheries Law Extraction Rights |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
8 558 |
17 662 |
33 104 |
Additional tax on new motor vehicles |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
34 571 |
60 197 |
45 379 |
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 |
331 846 |
294 204 |
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 |
623 895 |
456 768 |
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 |
1 588 369 |
1 660 863 |
5210 Recurrent taxes |
.. |
.. |
44 714 |
251 942 |
445 030 |
652 252 |
910 386 |
1 081 893 |
1 461 686 |
1 503 269 |
Motor vehicles |
.. |
.. |
24 469 |
93 880 |
155 158 |
218 219 |
330 754 |
397 608 |
592 327 |
585 116 |
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 |
869 359 |
918 153 |
Municipal permits |
.. |
.. |
18 401 |
136 138 |
263 996 |
396 944 |
527 955 |
630 943 |
813 159 |
862 199 |
Mining patents |
.. |
.. |
3 374 |
34 730 |
25 184 |
36 213 |
50 094 |
51 767 |
54 696 |
54 932 |
Other |
.. |
.. |
-1 530 |
-12 806 |
692 |
876 |
1 583 |
1 575 |
1 504 |
1 023 |
5220 Non-recurrent taxes |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
126 683 |
157 594 |
Tax on Polluting Fixed Sources |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
126 683 |
157 594 |
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 |
-579 303 |
-250 523 |
-175 017 |
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 |
-579 303 |
-250 523 |
-175 017 |
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 |
278 792 |
297 981 |
Tax expenditure component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
45 774 |
78 226 |
74 949 |
Transfer component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
129 694 |
200 566 |
223 032 |
Total tax revenue on cash basis |
.. |
.. |
1 777 218 |
7 901 998 |
20 598 963 |
21 845 693 |
27 381 686 |
32 533 542 |
41 025 508 |
38 817 226 |
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).
Table 5.6. Colombia: Details of tax revenue, 1965-2020
Million COP
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
.. |
.. |
2 579 426 |
30 598 630 |
82 697 457 |
98 455 335 |
142 976 023 |
160 157 693 |
209 071 314 |
187 664 589 |
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 |
67 519 599 |
61 812 525 |
1100 Of individuals |
.. |
.. |
47 210 |
1 499 345 |
4 751 580 |
5 192 384 |
7 797 962 |
9 219 350 |
14 233 704 |
14 469 873 |
1110 On income and profits |
.. |
.. |
47 210 |
1 499 345 |
4 751 580 |
5 192 384 |
7 797 962 |
9 219 350 |
14 233 704 |
14 469 873 |
Income tax |
.. |
.. |
47 210 |
1 499 345 |
4 751 580 |
5 192 384 |
7 797 962 |
9 219 350 |
14 227 156 |
14 434 275 |
Simple tax regime |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
6 549 |
35 598 |
1120 On capital gains |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1200 Corporate |
.. |
.. |
359 758 |
5 119 828 |
18 427 899 |
20 405 209 |
38 889 291 |
41 409 107 |
50 287 051 |
43 240 197 |
1210 On profits |
.. |
.. |
359 758 |
5 119 828 |
18 427 899 |
20 405 209 |
38 889 291 |
41 409 107 |
50 287 051 |
43 240 197 |
Income tax |
.. |
.. |
359 758 |
5 119 828 |
18 427 899 |
20 405 209 |
35 949 712 |
27 482 938 |
50 171 185 |
43 113 857 |
Pro Equity Income Tax - CREE |
.. |
.. |
0 |
0 |
0 |
0 |
2 939 579 |
13 926 169 |
99 798 |
39 871 |
Simple tax regime |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
16 068 |
86 469 |
1220 On capital gains |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1300 Unallocable between 1100 and 1200 |
.. |
.. |
364 726 |
484 352 |
830 925 |
621 258 |
1 055 842 |
2 028 420 |
2 998 844 |
4 102 455 |
Income tax |
.. |
.. |
364 726 |
484 352 |
830 925 |
621 258 |
1 055 842 |
2 028 420 |
2 998 844 |
4 102 455 |
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 |
19 875 398 |
18 615 408 |
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 |
19 875 398 |
18 615 408 |
2410 On a payroll basis |
.. |
.. |
203 596 |
4 989 000 |
9 694 000 |
11 478 085 |
16 644 445 |
13 585 138 |
19 875 398 |
18 615 408 |
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 |
3 604 071 |
3 670 490 |
4000 Taxes on property |
.. |
.. |
56 160 |
2 027 654 |
6 459 259 |
8 535 238 |
14 907 909 |
18 156 105 |
18 984 414 |
18 167 358 |
4100 Recurrent taxes on immovable property |
.. |
.. |
56 160 |
991 070 |
2 298 829 |
3 338 935 |
4 735 321 |
6 061 965 |
8 743 115 |
9 109 598 |
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 |
8 743 115 |
9 109 598 |
4200 Recurrent taxes on net wealth |
.. |
.. |
0 |
0 |
1 170 908 |
1 970 530 |
4 274 832 |
5 352 940 |
923 255 |
957 137 |
4210 Individual |
.. |
.. |
.. |
.. |
1 170 908 |
1 970 530 |
4 274 832 |
5 352 940 |
923 255 |
957 137 |
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 |
8 190 516 |
7 476 295 |
4500 Non-recurrent taxes |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
1 127 528 |
624 327 |
4510 On net wealth |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
0 |
0 |
4520 Other non-recurrent taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1 127 528 |
624 327 |
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 |
89 797 927 |
77 752 543 |
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 |
88 064 087 |
75 960 351 |
5110 General taxes |
.. |
.. |
672 368 |
9 585 866 |
26 910 512 |
33 333 802 |
40 479 366 |
48 684 900 |
71 235 138 |
62 866 653 |
5111 Value added taxes |
.. |
.. |
583 078 |
8 445 776 |
23 377 821 |
28 811 682 |
34 642 822 |
41 659 696 |
61 936 282 |
53 912 648 |
5112 Sales tax |
.. |
.. |
89 290 |
1 140 090 |
3 532 691 |
4 522 121 |
5 836 544 |
7 025 204 |
9 298 856 |
8 954 004 |
Industry and commerce tax (State) |
.. |
.. |
89 290 |
1 140 090 |
3 532 691 |
4 522 121 |
5 836 544 |
7 025 204 |
9 298 856 |
8 954 004 |
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 |
16 828 948 |
13 093 698 |
5121 Excise duties |
.. |
.. |
404 699 |
2 718 692 |
5 276 999 |
6 052 273 |
9 949 457 |
11 412 250 |
12 995 955 |
10 159 930 |
Petrol |
.. |
.. |
141 270 |
833 004 |
1 211 511 |
1 418 766 |
2 883 410 |
3 297 392 |
1 585 141 |
1 205 806 |
Tobacco (State) |
.. |
.. |
52 898 |
213 412 |
330 016 |
390 472 |
496 513 |
524 357 |
1 278 561 |
1 239 269 |
Beer (State) |
.. |
.. |
85 722 |
471 135 |
1 203 838 |
1 432 453 |
2 031 349 |
2 305 895 |
2 611 466 |
2 243 811 |
Liquors (State) |
.. |
.. |
124 808 |
520 394 |
834 390 |
929 328 |
1 292 743 |
1 253 466 |
2 146 818 |
1 675 472 |
Restaurant service, vehicle sale and mobile telephone service |
.. |
.. |
0 |
0 |
0 |
0 |
1 181 998 |
1 684 179 |
2 208 669 |
1 226 863 |
Carbon |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
436 914 |
281 911 |
Plastic bags |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
37 331 |
43 777 |
Medicinal cannabis |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
145 |
972 |
Diesel surcharge |
.. |
.. |
0 |
85 716 |
388 091 |
500 405 |
572 022 |
598 993 |
599 600 |
505 000 |
Petrol surcharge |
.. |
.. |
0 |
595 031 |
1 309 154 |
1 380 848 |
1 491 423 |
1 747 969 |
2 091 310 |
1 737 050 |
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 |
3 832 994 |
2 933 768 |
Custom duties |
.. |
.. |
180 989 |
1 744 097 |
4 259 786 |
4 651 999 |
3 897 184 |
4 590 931 |
3 832 994 |
2 933 768 |
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 |
1 733 840 |
1 792 192 |
5210 Recurrent taxes |
.. |
.. |
.. |
131 795 |
319 444 |
373 568 |
959 563 |
1 028 485 |
1 733 840 |
1 792 192 |
5211 Paid by households: motor vehicles |
.. |
.. |
.. |
131 795 |
319 444 |
373 568 |
959 563 |
1 028 485 |
1 733 840 |
1 792 192 |
Tax on motor vehicle ownership |
.. |
.. |
.. |
131 795 |
319 444 |
373 568 |
959 563 |
1 028 485 |
1 733 840 |
1 792 192 |
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 |
9 289 906 |
7 646 264 |
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 |
9 289 906 |
7 646 264 |
Stamp tax |
.. |
.. |
0 |
401 497 |
759 787 |
357 160 |
58 378 |
101 668 |
85 799 |
41 373 |
Other |
.. |
.. |
78 306 |
79 287 |
86 297 |
126 602 |
200 465 |
318 271 |
533 852 |
245 541 |
Other (sub-national) |
.. |
.. |
81 017 |
530 413 |
2 122 062 |
3 305 252 |
4 608 702 |
6 825 762 |
8 670 255 |
7 359 350 |
Total tax revenue on cash basis |
.. |
.. |
2 579 426 |
30 598 630 |
82 697 457 |
98 455 335 |
142 976 023 |
160 157 693 |
209 071 314 |
187 664 589 |
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).
Table 5.7. Costa Rica: Details of tax revenue, 1965-2020
Million CRC
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
.. |
.. |
117 711 |
978 114 |
3 213 401 |
4 382 367 |
5 851 096 |
6 923 575 |
8 855 885 |
8 235 528 |
1000 Taxes on income, profits and capital gains |
.. |
.. |
11 820 |
128 805 |
531 552 |
748 093 |
1 014 440 |
1 247 308 |
1 854 866 |
1 651 249 |
1100 Of individuals |
.. |
.. |
.. |
.. |
123 194 |
202 849 |
316 894 |
386 241 |
540 954 |
556 084 |
1110 On income and profits |
.. |
.. |
.. |
.. |
123 194 |
202 849 |
316 894 |
386 241 |
535 412 |
554 486 |
1120 On capital gains |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
5 542 |
1 598 |
1200 Corporate |
.. |
.. |
.. |
.. |
348 826 |
450 312 |
545 183 |
659 951 |
1 058 086 |
692 551 |
1210 On profits |
.. |
.. |
.. |
.. |
348 826 |
450 312 |
545 183 |
659 951 |
955 908 |
685 470 |
1220 On capital gains |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
102 177 |
7 081 |
1300 Unallocable between 1100 and 1200 |
.. |
.. |
11 820 |
128 805 |
59 531 |
94 932 |
152 363 |
201 116 |
255 827 |
402 613 |
2000 Social security contributions |
.. |
.. |
33 990 |
297 069 |
885 053 |
1 450 531 |
1 928 082 |
2 305 133 |
3 026 691 |
2 971 589 |
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 |
381 940 |
387 840 |
Government contributions |
.. |
.. |
3 447 |
37 313 |
107 398 |
207 206 |
272 706 |
318 652 |
381 940 |
387 840 |
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 |
2 644 751 |
2 583 749 |
Contributions by employees and non-government employers |
.. |
.. |
30 543 |
249 182 |
727 844 |
1 139 265 |
1 511 383 |
1 785 522 |
2 274 644 |
2 212 249 |
Contributions for the special regimes |
.. |
.. |
0 |
10 574 |
49 811 |
104 060 |
143 993 |
200 959 |
292 634 |
292 072 |
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 |
522 529 |
537 654 |
Contributions by non-government employers |
.. |
.. |
7 484 |
59 129 |
165 677 |
248 259 |
337 696 |
406 296 |
501 734 |
515 624 |
Contributions by government employers |
.. |
.. |
91 |
2 666 |
5 320 |
12 405 |
15 059 |
17 321 |
20 795 |
22 030 |
4000 Taxes on property |
.. |
.. |
1 566 |
8 396 |
42 658 |
63 706 |
99 030 |
123 261 |
167 952 |
162 950 |
4100 Recurrent taxes on immovable property |
.. |
.. |
1 200 |
5 390 |
23 293 |
48 963 |
70 785 |
90 003 |
125 398 |
127 625 |
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 |
4 699 |
4 655 |
Municipal immovable property tax |
.. |
.. |
1 200 |
5 390 |
23 293 |
45 436 |
66 787 |
85 927 |
120 698 |
122 970 |
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 |
42 554 |
35 300 |
4500 Non-recurrent taxes |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
24 |
4510 On net wealth |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
0 |
4520 Other non-recurrent taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
24 |
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 |
3 081 941 |
2 745 118 |
5100 Taxes on production, sale, transfer, etc. |
.. |
.. |
49 867 |
425 713 |
1 406 100 |
1 600 302 |
2 092 588 |
2 388 900 |
2 756 759 |
2 500 510 |
5110 General taxes |
.. |
.. |
21 326 |
222 775 |
797 850 |
920 298 |
1 212 471 |
1 368 601 |
1 662 503 |
1 649 531 |
5111 Value added taxes |
.. |
.. |
21 326 |
222 775 |
797 850 |
920 298 |
1 176 745 |
1 336 075 |
1 634 986 |
1 623 695 |
5112 Sales tax |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5113 Other |
.. |
.. |
0 |
0 |
0 |
0 |
35 726 |
32 526 |
27 517 |
25 836 |
5120 Taxes on specific goods and services |
.. |
.. |
28 541 |
202 939 |
608 250 |
680 004 |
880 117 |
1 020 299 |
1 094 256 |
850 979 |
5121 Excise duties |
.. |
.. |
11 096 |
157 204 |
447 168 |
523 617 |
689 528 |
798 412 |
864 985 |
688 784 |
Fuels and energy |
.. |
.. |
0 |
0 |
250 577 |
320 638 |
404 210 |
457 827 |
552 017 |
436 384 |
Alcoholic beverages |
.. |
.. |
0 |
8 229 |
23 802 |
28 035 |
35 254 |
43 095 |
43 849 |
44 373 |
Non alcoholic beverages |
.. |
.. |
0 |
0 |
18 263 |
26 566 |
32 519 |
36 353 |
41 247 |
38 510 |
Soaps |
.. |
.. |
0 |
0 |
883 |
1 317 |
1 989 |
2 562 |
3 020 |
3 052 |
Cement |
.. |
.. |
0 |
0 |
0 |
227 |
291 |
304 |
216 |
123 |
Tobaco |
.. |
.. |
0 |
0 |
0 |
0 |
38 860 |
33 681 |
27 185 |
23 896 |
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 |
197 452 |
142 447 |
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 |
164 224 |
133 733 |
Import duties |
.. |
.. |
13 977 |
32 336 |
107 565 |
103 851 |
130 634 |
148 666 |
140 919 |
114 777 |
Custom duties |
.. |
.. |
1 075 |
8 149 |
27 011 |
22 284 |
23 942 |
25 902 |
23 305 |
18 956 |
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 |
5 412 |
5 471 |
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 |
54 556 |
18 463 |
Casinos and gambling |
.. |
.. |
0 |
225 |
442 |
445 |
1 019 |
1 455 |
1 241 |
378 |
Port cargo movements |
.. |
.. |
0 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
Overseas departure tax |
.. |
.. |
0 |
0 |
22 799 |
24 322 |
27 552 |
37 232 |
53 315 |
18 085 |
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 |
3 841 |
3 304 |
5128 Other taxes |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
1 071 |
1 238 |
1 225 |
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 |
325 182 |
244 608 |
5210 Recurrent taxes |
.. |
.. |
3 642 |
31 138 |
99 410 |
166 612 |
210 398 |
273 003 |
325 182 |
244 608 |
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 |
181 198 |
108 198 |
Property tax on vehicles, aircraft and boats |
.. |
.. |
1 425 |
15 374 |
52 511 |
94 102 |
113 727 |
145 894 |
181 198 |
108 198 |
5213 Paid in respect of other goods |
.. |
.. |
2 217 |
15 763 |
46 899 |
72 510 |
96 671 |
127 109 |
143 984 |
136 410 |
Local taxes |
.. |
.. |
1 262 |
11 898 |
43 874 |
68 808 |
91 163 |
122 248 |
137 979 |
130 332 |
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 |
6 004 |
6 078 |
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 |
201 906 |
166 969 |
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 |
201 906 |
166 969 |
Transfers of vehicles, aircraft and boats |
.. |
.. |
497 |
2 530 |
9 937 |
12 311 |
17 177 |
20 999 |
23 223 |
22 593 |
Tax revenue from decentralised units |
.. |
.. |
2 764 |
15 048 |
22 257 |
29 969 |
45 700 |
49 334 |
67 968 |
60 054 |
Other taxes |
.. |
.. |
5 990 |
7 620 |
45 438 |
50 180 |
90 926 |
92 022 |
110 654 |
84 266 |
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).
Table 5.8. Czech Republic: Details of tax revenue, 1965-2020
Million CZK
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
.. |
.. |
.. |
771 596 |
1 316 197 |
1 286 861 |
1 396 555 |
1 532 565 |
2 014 190 |
1 982 587 |
Total tax revenue exclusive of taxes collected for the EU |
.. |
.. |
.. |
771 596 |
1 309 754 |
1 280 288 |
1 390 999 |
1 524 653 |
2 005 418 |
1 974 510 |
1000 Taxes on income, profits and capital gains |
.. |
.. |
.. |
175 846 |
327 771 |
259 934 |
290 263 |
329 768 |
458 786 |
453 244 |
1100 Of individuals |
.. |
.. |
.. |
99 668 |
155 817 |
131 706 |
149 831 |
164 678 |
255 670 |
266 628 |
1110 On income and profits |
.. |
.. |
.. |
99 668 |
155 817 |
131 706 |
149 831 |
164 678 |
255 670 |
266 628 |
Wages and salaries withholding |
.. |
.. |
.. |
73 474 |
127 524 |
115 755 |
129 793 |
139 888 |
221 720 |
233 421 |
Of unincorporated individuals |
.. |
.. |
.. |
17 254 |
19 568 |
5 747 |
7 437 |
9 100 |
13 260 |
12 195 |
Withheld on interest and dividends paid to individuals |
.. |
.. |
.. |
8 940 |
8 725 |
10 204 |
12 602 |
15 691 |
20 690 |
21 012 |
1120 On capital gains |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1200 Corporate |
.. |
.. |
.. |
76 178 |
171 954 |
128 228 |
140 432 |
165 090 |
203 116 |
186 617 |
1210 On profits |
.. |
.. |
.. |
76 178 |
171 954 |
128 228 |
140 432 |
165 090 |
203 116 |
186 617 |
Profit tax |
.. |
.. |
.. |
68 945 |
164 016 |
118 248 |
124 820 |
147 157 |
184 705 |
172 720 |
Withheld on interest and dividends paid to corporations |
.. |
.. |
.. |
7 233 |
7 162 |
9 156 |
7 736 |
9 415 |
7 708 |
4 187 |
Levy on lottery revenue |
.. |
.. |
.. |
0 |
776 |
824 |
7 876 |
8 518 |
10 703 |
9 709 |
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 |
889 237 |
901 670 |
2100 Employees |
.. |
.. |
.. |
77 272 |
127 662 |
116 818 |
123 353 |
133 878 |
184 563 |
187 733 |
2110 On a payroll basis |
.. |
.. |
.. |
77 272 |
127 662 |
116 818 |
123 353 |
133 878 |
184 563 |
187 733 |
Retirement |
.. |
.. |
.. |
40 489 |
66 644 |
69 272 |
71 871 |
78 120 |
108 137 |
107 988 |
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 |
76 426 |
79 745 |
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 |
569 522 |
573 753 |
2210 On a payroll basis |
.. |
.. |
.. |
220 207 |
359 493 |
363 074 |
382 498 |
417 778 |
569 522 |
573 753 |
Retirement |
.. |
.. |
.. |
121 547 |
220 591 |
229 450 |
239 248 |
261 786 |
358 382 |
357 887 |
State employment policy |
.. |
.. |
.. |
19 933 |
12 303 |
12 756 |
13 345 |
14 604 |
19 989 |
19 961 |
Sick leave |
.. |
.. |
.. |
20 555 |
33 834 |
24 332 |
25 454 |
27 851 |
36 427 |
34 687 |
Health insurance |
.. |
.. |
.. |
54 879 |
91 275 |
95 095 |
102 964 |
111 517 |
152 853 |
159 493 |
Penalties |
.. |
.. |
.. |
3 293 |
1 490 |
1 441 |
1 487 |
2 020 |
1 871 |
1 725 |
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 |
135 153 |
140 184 |
2310 On a payroll basis |
.. |
.. |
.. |
44 065 |
86 262 |
96 137 |
97 221 |
108 088 |
135 153 |
140 184 |
Retirement |
.. |
.. |
.. |
7 819 |
19 508 |
20 510 |
21 262 |
22 472 |
30 441 |
20 882 |
State employment policy |
.. |
.. |
.. |
1 082 |
1 114 |
1 173 |
911 |
962 |
1 305 |
896 |
Sick leave |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Health insurance |
.. |
.. |
.. |
34 992 |
65 483 |
74 299 |
74 908 |
84 460 |
103 232 |
118 288 |
Self-employed |
.. |
.. |
.. |
7 328 |
15 921 |
17 603 |
18 732 |
20 748 |
27 925 |
17 846 |
Non-employed |
.. |
.. |
.. |
200 |
2 103 |
3 996 |
2 500 |
2 768 |
3 458 |
3 180 |
Government |
.. |
.. |
.. |
27 464 |
47 459 |
52 700 |
53 676 |
60 944 |
71 849 |
97 262 |
Penalties |
.. |
.. |
.. |
172 |
157 |
155 |
140 |
193 |
175 |
118 |
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 |
24 080 |
11 615 |
4100 Recurrent taxes on immovable property |
.. |
.. |
.. |
4 469 |
5 126 |
8 752 |
9 852 |
10 333 |
10 967 |
11 606 |
4110 Households |
.. |
.. |
.. |
1 452 |
2 228 |
4 302 |
5 387 |
5 433 |
5 828 |
6 079 |
Real property tax |
.. |
.. |
.. |
1 452 |
2 228 |
4 302 |
5 387 |
5 433 |
5 828 |
6 079 |
4120 Others |
.. |
.. |
.. |
3 017 |
2 898 |
4 450 |
4 465 |
4 900 |
5 138 |
5 526 |
Levy collected by Winery Fund |
.. |
.. |
.. |
0 |
2 |
5 |
5 |
20 |
32 |
26 |
Real property tax |
.. |
.. |
.. |
3 017 |
2 895 |
4 445 |
4 461 |
4 880 |
5 106 |
5 501 |
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 |
1 |
7 |
4310 Estate and inheritance taxes |
.. |
.. |
.. |
112 |
115 |
78 |
76 |
10 |
0 |
8 |
Inheritance tax |
.. |
.. |
.. |
112 |
115 |
78 |
76 |
10 |
0 |
8 |
4320 Gift taxes |
.. |
.. |
.. |
475 |
345 |
140 |
139 |
10 |
0 |
-2 |
Gift tax |
.. |
.. |
.. |
475 |
345 |
140 |
139 |
10 |
0 |
-2 |
4400 Taxes on financial and capital transactions |
.. |
.. |
.. |
5 834 |
9 909 |
7 394 |
9 143 |
11 566 |
13 113 |
3 |
Real property transfer tax |
.. |
.. |
.. |
5 834 |
9 909 |
7 394 |
9 143 |
11 566 |
13 113 |
3 |
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 |
641 867 |
615 888 |
5100 Taxes on production, sale, transfer, etc. |
.. |
.. |
.. |
226 354 |
372 441 |
408 645 |
459 419 |
495 291 |
613 003 |
588 343 |
5110 General taxes |
.. |
.. |
.. |
141 235 |
232 288 |
263 457 |
303 822 |
333 274 |
435 463 |
422 479 |
5111 Value added taxes |
.. |
.. |
.. |
141 235 |
232 288 |
263 457 |
303 822 |
333 274 |
435 463 |
422 479 |
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 |
177 540 |
165 864 |
5121 Excise duties |
.. |
.. |
.. |
71 404 |
133 492 |
138 401 |
149 760 |
153 785 |
168 195 |
157 444 |
On mineral oils |
.. |
.. |
.. |
46 998 |
81 661 |
80 508 |
77 160 |
83 460 |
92 194 |
83 308 |
On alcohol and liquor |
.. |
.. |
.. |
5 629 |
7 201 |
5 820 |
6 658 |
7 203 |
9 388 |
6 787 |
On beer |
.. |
.. |
.. |
3 410 |
3 564 |
4 396 |
4 545 |
4 648 |
4 782 |
4 344 |
On wine |
.. |
.. |
.. |
350 |
342 |
317 |
288 |
332 |
407 |
439 |
On tobacco products |
.. |
.. |
.. |
14 984 |
40 713 |
44 062 |
52 193 |
53 380 |
55 967 |
57 148 |
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 |
1 575 |
1 497 |
On natural gas |
.. |
.. |
.. |
0 |
0 |
1 347 |
1 256 |
1 146 |
1 360 |
1 434 |
On solid fuels |
.. |
.. |
.. |
0 |
0 |
495 |
469 |
415 |
353 |
323 |
Fee on electricity from solar radiation |
.. |
.. |
.. |
0 |
0 |
0 |
5 866 |
1 972 |
2 166 |
2 159 |
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 |
8 772 |
8 077 |
Customs duties |
.. |
.. |
.. |
13 572 |
6 443 |
6 573 |
5 556 |
7 912 |
8 772 |
8 077 |
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 |
573 |
343 |
Fees on entry tickets |
.. |
.. |
.. |
65 |
61 |
53 |
56 |
53 |
82 |
19 |
Fees on recreational units (based on capacity) |
.. |
.. |
.. |
69 |
144 |
147 |
213 |
240 |
297 |
132 |
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 |
194 |
191 |
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 |
28 864 |
27 545 |
5210 Recurrent taxes |
.. |
.. |
.. |
10 788 |
18 100 |
18 461 |
18 176 |
19 023 |
21 627 |
20 999 |
Highway fee |
.. |
.. |
.. |
1 753 |
2 429 |
3 061 |
3 803 |
4 397 |
5 384 |
4 930 |
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 |
6 501 |
5 933 |
Road tax (commercial) |
.. |
.. |
.. |
5 456 |
5 882 |
5 138 |
5 323 |
5 868 |
6 501 |
5 933 |
5213 Paid in respect of other goods |
.. |
.. |
.. |
3 579 |
9 790 |
10 262 |
9 050 |
8 758 |
9 743 |
10 137 |
Resort and recreation fees on visitors |
.. |
.. |
.. |
232 |
312 |
284 |
301 |
327 |
435 |
322 |
Dog fees |
.. |
.. |
.. |
191 |
277 |
281 |
281 |
277 |
275 |
287 |
Motor vehicle entry fees |
.. |
.. |
.. |
32 |
25 |
23 |
14 |
13 |
19 |
14 |
Water pollution fee |
.. |
.. |
.. |
520 |
404 |
202 |
208 |
173 |
22 |
228 |
Air pollution fee |
.. |
.. |
.. |
685 |
525 |
399 |
268 |
283 |
457 |
451 |
Waste deposit fee |
.. |
.. |
.. |
454 |
5 728 |
5 948 |
6 162 |
6 218 |
6 723 |
7 065 |
Levy on temp. withdrawal of land from agriculture |
.. |
.. |
.. |
94 |
40 |
34 |
52 |
39 |
88 |
68 |
Radioactive waste fee |
.. |
.. |
.. |
642 |
1 310 |
1 430 |
1 563 |
1 393 |
1 692 |
1 668 |
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 |
7 |
11 |
Other environmental fees |
.. |
.. |
.. |
0 |
0 |
710 |
47 |
11 |
7 |
5 |
5220 Non-recurrent taxes |
.. |
.. |
.. |
5 818 |
8 943 |
7 280 |
6 348 |
6 433 |
7 237 |
6 546 |
Levy on withdrawal of land from agriculture |
.. |
.. |
.. |
532 |
361 |
306 |
469 |
348 |
791 |
609 |
Levy on withdrawal of land from forestry |
.. |
.. |
.. |
40 |
57 |
57 |
55 |
59 |
63 |
103 |
Tax on use of public space |
.. |
.. |
.. |
645 |
639 |
626 |
629 |
632 |
739 |
506 |
Misc. licence and permit fees |
.. |
.. |
.. |
4 601 |
7 881 |
6 279 |
5 187 |
5 382 |
5 631 |
5 293 |
Land betterment fee |
.. |
.. |
.. |
0 |
4 |
11 |
7 |
11 |
12 |
35 |
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 |
220 |
170 |
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 |
220 |
170 |
Other taxes, fees and related payments |
.. |
.. |
.. |
356 |
29 |
149 |
67 |
387 |
220 |
170 |
Memorandum item |
||||||||||
Customs duties collected on behalf of the EU |
.. |
.. |
.. |
.. |
6 443 |
6 573 |
5 556 |
7 912 |
8 772 |
8 077 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
.. |
0 |
13 093 |
25 727 |
28 696 |
31 415 |
39 854 |
38 913 |
Tax expenditure component |
.. |
.. |
.. |
.. |
10 487 |
17 922 |
20 203 |
22 532 |
31 554 |
31 057 |
Transfer component |
.. |
.. |
.. |
.. |
2 606 |
7 805 |
8 493 |
8 883 |
8 301 |
7 856 |
Total tax revenue on cash basis |
.. |
.. |
.. |
772 272 |
1 310 618 |
1 273 676 |
1 353 469 |
1 478 758 |
1 982 448 |
1 937 606 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
771 596 |
1 316 197 |
1 286 861 |
1 396 555 |
1 532 565 |
2 014 190 |
1 982 587 |
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 |
-22 857 |
-21 838 |
Tax on use of public space |
.. |
.. |
.. |
-645 |
-639 |
-632 |
-629 |
-632 |
-739 |
-506 |
Waste deposit fee |
.. |
.. |
.. |
-454 |
-5 728 |
-5 948 |
-6 162 |
-6 218 |
-6 723 |
-7 065 |
Misc. licence and permit fees |
.. |
.. |
.. |
-2 301 |
-3 940 |
-3 139 |
-2 593 |
-2 691 |
-2 816 |
-2 646 |
Radioactive waste fee |
.. |
.. |
.. |
-642 |
-1 310 |
-1 430 |
-1 563 |
-1 393 |
-1 692 |
-1 668 |
Health insurance: non-employed |
.. |
.. |
.. |
-200 |
-2 103 |
-3 996 |
-2 500 |
-2 768 |
-3 458 |
-3 180 |
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 |
-1 871 |
-1 725 |
Soc. Security contr. Self-employed or non-employed: Penalties |
.. |
.. |
.. |
-200 |
-157 |
-155 |
-140 |
-193 |
-175 |
-118 |
Licence for lorry transport |
.. |
.. |
.. |
0 |
-1 |
-1 |
0 |
-1 |
0 |
0 |
Highway fee |
.. |
.. |
.. |
-1 753 |
-2 429 |
-3 061 |
-3 803 |
-4 397 |
-5 384 |
-4 930 |
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 |
272 |
0 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary social security contributions |
.. |
.. |
.. |
1 099 |
974 |
661 |
337 |
386 |
578 |
537 |
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 |
1 992 183 |
1 961 286 |
Imputed social contributions |
.. |
.. |
.. |
423 |
299 |
600 |
934 |
1 027 |
1 867 |
3 179 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
768 629 |
1 305 303 |
1 274 571 |
1 384 579 |
1 513 782 |
1 994 050 |
1 964 465 |
.. Not available
Note: Year ending 31st December. From 1995 data are on accrual basis.
Source: Ministry of Finance, Tax Analyses Department.
Table 5.9. Denmark: Details of tax revenue, 1965-2020
Million DKK
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
20 821 |
166 358 |
382 232 |
623 911 |
809 988 |
813 972 |
901 001 |
957 281 |
1 094 118 |
1 105 573 |
Total tax revenue exclusive of taxes collected for the EU |
.. |
.. |
379 547 |
621 274 |
806 337 |
810 697 |
898 126 |
953 963 |
1 090 990 |
1 102 484 |
1000 Taxes on income, profits and capital gains |
9 712 |
92 404 |
233 739 |
383 244 |
486 845 |
500 276 |
564 937 |
605 698 |
706 131 |
714 576 |
1100 Of individuals |
8 758 |
86 958 |
206 478 |
328 532 |
427 412 |
422 685 |
490 887 |
525 144 |
569 897 |
599 795 |
1110 On income and profits |
8 758 |
86 909 |
206 335 |
328 305 |
427 070 |
422 364 |
490 627 |
524 856 |
569 673 |
599 528 |
Central government income tax |
5 020 |
33 351 |
91 638 |
77 491 |
155 540 |
124 943 |
141 399 |
169 059 |
198 398 |
207 190 |
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 |
247 730 |
263 001 |
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 |
5 555 |
5 705 |
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 |
2 406 |
2 293 |
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 |
100 814 |
106 263 |
Imputed income from owner-occupied dwelling |
0 |
0 |
0 |
8 399 |
11 716 |
12 623 |
13 223 |
13 604 |
14 770 |
15 077 |
1120 On capital gains |
0 |
49 |
144 |
226 |
343 |
321 |
260 |
289 |
224 |
267 |
Tax on winnings from lotteries, pools, etc. |
.. |
49 |
144 |
226 |
343 |
321 |
260 |
289 |
224 |
267 |
1200 Corporate |
954 |
5 446 |
14 660 |
42 279 |
54 871 |
41 057 |
54 066 |
57 723 |
72 820 |
66 551 |
1210 On profits |
954 |
5 446 |
14 660 |
42 279 |
54 871 |
41 057 |
54 066 |
57 723 |
72 820 |
66 551 |
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 |
63 414 |
48 230 |
2000 Social security contributions |
690 |
710 |
101 |
8 453 |
1 286 |
1 815 |
1 618 |
1 378 |
991 |
1 359 |
2100 Employees |
567 |
1 |
98 |
8 209 |
1 057 |
900 |
879 |
826 |
684 |
751 |
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 |
355 |
402 |
Contr. to pension funds from officials in non-profit institutions |
0 |
0 |
96 |
485 |
502 |
450 |
403 |
388 |
328 |
349 |
2110 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2120 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2200 Employers |
123 |
709 |
3 |
244 |
229 |
914 |
739 |
552 |
308 |
609 |
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 |
305 |
601 |
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 |
3 |
8 |
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 |
6 534 |
4 203 |
4000 Taxes on property |
1 691 |
9 806 |
16 269 |
20 738 |
31 556 |
33 533 |
34 995 |
39 169 |
46 352 |
45 629 |
4100 Recurrent taxes on immovable property |
1 029 |
5 676 |
8 891 |
13 565 |
18 996 |
24 161 |
26 370 |
28 085 |
30 567 |
31 581 |
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 |
27 433 |
28 440 |
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 |
333 |
332 |
Municipal duty on buildings (residential) |
0 |
195 |
335 |
381 |
757 |
814 |
641 |
599 |
556 |
567 |
Municipal duty on buildings (business) |
25 |
366 |
1 165 |
1 560 |
2 244 |
3 269 |
2 789 |
2 416 |
2 245 |
2 242 |
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 |
8 571 |
6 676 |
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 |
7 214 |
7 372 |
Stamp duties |
214 |
2 243 |
2 829 |
4 125 |
8 574 |
5 695 |
4 664 |
5 879 |
7 165 |
7 313 |
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 |
49 |
59 |
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 |
333 822 |
339 547 |
5100 Taxes on production, sale, transfer, etc. |
8 239 |
60 545 |
123 645 |
197 991 |
267 325 |
254 303 |
270 493 |
281 109 |
308 401 |
314 865 |
5110 General taxes |
2 139 |
37 727 |
80 650 |
121 955 |
174 639 |
171 583 |
181 378 |
191 479 |
223 180 |
231 628 |
5111 Value added taxes |
2 139 |
37 727 |
72 120 |
121 955 |
174 639 |
171 583 |
181 378 |
191 479 |
223 180 |
231 628 |
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 |
85 221 |
83 237 |
5121 Excise duties |
5 466 |
20 473 |
38 339 |
68 977 |
82 861 |
74 032 |
81 894 |
81 893 |
76 758 |
75 482 |
Duty on petrol |
1 016 |
3 713 |
5 637 |
10 005 |
9 154 |
8 029 |
7 286 |
7 348 |
7 658 |
7 055 |
Motor vehicle registration duty |
818 |
2 989 |
7 917 |
13 858 |
24 289 |
13 586 |
15 218 |
17 988 |
20 307 |
18 683 |
Cigarettes and tobacco duties |
1 469 |
4 472 |
6 516 |
7 489 |
7 201 |
8 283 |
8 417 |
7 658 |
7 830 |
8 809 |
Duties on cigars, cheroots and cigarillos |
234 |
220 |
128 |
80 |
40 |
32 |
47 |
113 |
46 |
51 |
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 |
2 191 |
2 285 |
Raw material duty on chocolate and sugar |
11 |
14 |
54 |
60 |
93 |
144 |
180 |
187 |
94 |
0 |
Special tax on chocolate and sugar |
0 |
2 |
13 |
76 |
46 |
51 |
68 |
103 |
93 |
121 |
Duty on ice-cream |
33 |
58 |
135 |
168 |
180 |
201 |
297 |
297 |
356 |
408 |
Duty on coffee |
5 |
249 |
224 |
266 |
250 |
243 |
271 |
280 |
277 |
274 |
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 |
810 |
781 |
Duty on wine |
122 |
611 |
1 448 |
1 166 |
1 032 |
1 071 |
1 674 |
1 764 |
1 664 |
1 803 |
Duty on spirits |
412 |
1 432 |
1 982 |
1 756 |
1 213 |
1 028 |
1 127 |
1 201 |
1 205 |
1 179 |
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 |
42 |
38 |
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 |
11 178 |
11 203 |
Duty on certain oil products |
0 |
1 719 |
2 938 |
6 757 |
8 549 |
8 623 |
9 306 |
9 347 |
9 971 |
9 467 |
Duty on certain retail containers |
0 |
100 |
397 |
594 |
727 |
706 |
715 |
316 |
244 |
132 |
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 |
163 |
183 |
Duty on disposable tableware |
0 |
0 |
72 |
65 |
126 |
120 |
121 |
138 |
140 |
267 |
Duty on insecticides, herbicides, etc. |
0 |
0 |
13 |
366 |
449 |
466 |
656 |
598 |
590 |
563 |
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 |
1 766 |
1 600 |
Other duties on goods and services |
5 |
186 |
20 |
53 |
147 |
189 |
-13 |
186 |
178 |
136 |
Duty on waste |
0 |
0 |
404 |
1 025 |
1 225 |
51 |
167 |
130 |
120 |
158 |
Duty on CFC |
0 |
0 |
27 |
0 |
53 |
56 |
82 |
65 |
45 |
41 |
Duty on CO2 |
0 |
0 |
0 |
4 883 |
5 108 |
5 822 |
5 762 |
3 652 |
3 565 |
3 306 |
Duty on cigarette paper |
0 |
0 |
0 |
68 |
32 |
28 |
36 |
38 |
32 |
30 |
Duty on rechargeable Ni-Cd batteries |
0 |
0 |
0 |
21 |
17 |
4 |
3 |
2 |
1 |
1 |
Duty on piped water |
0 |
0 |
0 |
1 357 |
1 371 |
1 334 |
1 584 |
1 688 |
1 673 |
1 687 |
Duty on carrier bags made of paper, plastic, etc. |
0 |
0 |
0 |
178 |
210 |
201 |
186 |
208 |
166 |
324 |
Duty on tires |
0 |
0 |
0 |
29 |
45 |
62 |
50 |
57 |
47 |
56 |
Duty on sulphur |
0 |
0 |
0 |
165 |
108 |
48 |
51 |
42 |
33 |
35 |
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 |
2 781 |
2 784 |
Duty on nitrogen |
0 |
0 |
0 |
30 |
27 |
26 |
21 |
17 |
14 |
15 |
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 |
0 |
0 |
Duty on PVC and phathalates |
0 |
0 |
0 |
31 |
42 |
23 |
18 |
19 |
0 |
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 |
25 |
0 |
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 |
152 |
155 |
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 |
1 301 |
1 853 |
5122 Profits of fiscal monopolies |
16 |
183 |
404 |
1 402 |
1 648 |
1 481 |
1 339 |
1 230 |
1 989 |
1 574 |
5123 Customs and import duties |
556 |
1 113 |
1 849 |
2 325 |
3 282 |
3 242 |
2 824 |
3 285 |
3 129 |
3 089 |
Customs duties |
0 |
1 032 |
1 779 |
2 325 |
3 282 |
3 242 |
2 824 |
3 285 |
3 129 |
3 089 |
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 |
3 346 |
3 092 |
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 |
1 478 |
1 444 |
Duty on insurance on pleasure boats |
0 |
13 |
57 |
66 |
100 |
122 |
127 |
126 |
93 |
104 |
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 |
198 |
132 |
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 |
45 |
Duty on slot machines |
0 |
0 |
0 |
0 |
858 |
656 |
545 |
618 |
569 |
414 |
Duty on gambling |
0 |
0 |
0 |
0 |
0 |
0 |
288 |
397 |
490 |
459 |
Duty on online casinos |
0 |
0 |
0 |
0 |
0 |
0 |
202 |
261 |
475 |
495 |
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 |
16 099 |
15 076 |
5210 Recurrent taxes |
488 |
2 893 |
4 410 |
7 468 |
14 088 |
14 731 |
15 966 |
16 171 |
14 859 |
13 836 |
5211 Paid by households: motor vehicles |
199 |
1 874 |
2 922 |
5 485 |
7 105 |
7 614 |
8 094 |
8 136 |
7 298 |
7 177 |
Weight duty automobiles |
199 |
1 874 |
2 922 |
5 318 |
6 954 |
7 467 |
7 936 |
7 859 |
7 048 |
6 917 |
Recycling fee on cars |
0 |
0 |
0 |
167 |
151 |
147 |
158 |
277 |
251 |
259 |
5212 Paid by others: motor vehicles |
287 |
1 014 |
1 441 |
1 919 |
3 125 |
2 980 |
3 336 |
3 483 |
3 935 |
3 908 |
Weight duty automobiles |
287 |
1 014 |
1 441 |
1 612 |
2 652 |
2 611 |
2 952 |
3 088 |
3 416 |
3 352 |
Road charges |
0 |
0 |
0 |
307 |
473 |
370 |
383 |
395 |
519 |
555 |
5213 Paid in respect of other goods |
2 |
5 |
47 |
64 |
3 858 |
4 137 |
4 537 |
4 552 |
3 626 |
2 752 |
5220 Non-recurrent taxes |
0 |
0 |
0 |
0 |
0 |
0 |
214 |
365 |
1 240 |
1 240 |
5300 Unallocable between 5100 and 5200 |
0 |
0 |
1 575 |
3 368 |
4 724 |
4 948 |
6 497 |
7 177 |
9 322 |
9 606 |
6000 Other taxes |
0 |
0 |
0 |
391 |
190 |
206 |
152 |
320 |
289 |
258 |
6100 Paid solely by business |
.. |
.. |
.. |
391 |
190 |
206 |
152 |
320 |
289 |
258 |
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 |
3 129 |
3 089 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
.. |
.. |
.. |
4 960 |
5 515 |
4 228 |
3 099 |
3 028 |
Tax expenditure component |
.. |
.. |
.. |
.. |
.. |
4 712 |
5 240 |
4 016 |
2 944 |
2 876 |
Transfer component |
.. |
.. |
.. |
.. |
.. |
248 |
276 |
211 |
155 |
151 |
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 |
1 094 118 |
1 105 573 |
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 |
2 944 |
2 876 |
Capital transfer for uncollected revenue |
0 |
-1 374 |
-2 387 |
-1 917 |
-2 726 |
-3 475 |
-15 512 |
-19 396 |
-10 370 |
-10 754 |
Voluntary social security contributions |
0 |
1 673 |
8 087 |
16 633 |
17 061 |
17 192 |
14 655 |
14 721 |
14 792 |
14 873 |
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 |
1 101 485 |
1 112 568 |
Imputed social contributions |
0 |
5 958 |
4 592 |
6 223 |
5 693 |
5 356 |
4 520 |
4 067 |
3 227 |
3 094 |
National Accounts: Taxes and all social contributions |
20 821 |
172 615 |
392 525 |
644 849 |
830 017 |
837 758 |
909 904 |
960 690 |
1 104 712 |
1 115 662 |
.. 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: Statistics Denmark.
Table 5.10. Estonia: Details of tax revenue, 1965-2020
Million EUR
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
.. |
.. |
.. |
1 919 |
5 082 |
4 894 |
5 988 |
6 874 |
9 298 |
9 134 |
Total tax revenue exclusive of taxes collected for the EU |
.. |
.. |
.. |
1 919 |
5 047 |
4 870 |
5 960 |
6 840 |
9 239 |
9 084 |
1000 Taxes on income, profits and capital gains |
.. |
.. |
.. |
476 |
1 197 |
970 |
1 357 |
1 607 |
2 041 |
2 102 |
1100 Of individuals |
.. |
.. |
.. |
421 |
936 |
776 |
1 031 |
1 182 |
1 532 |
1 652 |
1110 On income and profits |
.. |
.. |
.. |
421 |
936 |
776 |
1 031 |
1 182 |
1 532 |
1 652 |
1120 On capital gains |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1200 Corporate |
.. |
.. |
.. |
55 |
261 |
194 |
327 |
424 |
509 |
450 |
1210 On profits |
.. |
.. |
.. |
55 |
65 |
35 |
62 |
38 |
94 |
82 |
1220 On capital gains |
.. |
.. |
.. |
0 |
196 |
159 |
265 |
386 |
416 |
368 |
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 |
3 256 |
3 331 |
2100 Employees |
.. |
.. |
.. |
0 |
28 |
116 |
109 |
99 |
136 |
139 |
2110 On a payroll basis |
.. |
.. |
.. |
.. |
28 |
116 |
109 |
99 |
136 |
139 |
2120 On an income tax basis |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
.. |
.. |
.. |
662 |
1 635 |
1 742 |
1 949 |
2 181 |
3 101 |
2 974 |
2210 On a payroll basis |
.. |
.. |
.. |
662 |
1 635 |
1 742 |
1 949 |
2 181 |
3 101 |
2 974 |
2220 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
.. |
.. |
.. |
12 |
21 |
21 |
19 |
20 |
20 |
217 |
2310 On a payroll basis |
.. |
.. |
.. |
12 |
21 |
21 |
19 |
20 |
20 |
217 |
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 |
3 943 |
3 643 |
5100 Taxes on production, sale, transfer, etc. |
.. |
.. |
.. |
723 |
2 099 |
1 938 |
2 431 |
2 829 |
3 725 |
3 438 |
5110 General taxes |
.. |
.. |
.. |
521 |
1 423 |
1 263 |
1 558 |
1 873 |
2 483 |
2 439 |
5111 Value added taxes |
.. |
.. |
.. |
520 |
1 423 |
1 257 |
1 558 |
1 873 |
2 483 |
2 439 |
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 |
1 243 |
999 |
5121 Excise duties |
.. |
.. |
.. |
183 |
577 |
619 |
796 |
869 |
1 128 |
897 |
Alcohol |
.. |
.. |
.. |
62 |
153 |
154 |
212 |
207 |
225 |
211 |
Tobacco |
.. |
.. |
.. |
36 |
134 |
91 |
169 |
183 |
231 |
231 |
Fuel |
.. |
.. |
.. |
76 |
290 |
343 |
383 |
444 |
638 |
437 |
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 |
34 |
18 |
5122 Profits of fiscal monopolies |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5123 Customs and import duties |
.. |
.. |
.. |
2 |
35 |
24 |
29 |
34 |
52 |
42 |
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 |
62 |
60 |
Gambling tax |
.. |
.. |
.. |
7 |
30 |
21 |
22 |
23 |
30 |
28 |
Advertising tax |
.. |
.. |
.. |
1 |
3 |
2 |
4 |
4 |
6 |
0 |
Postal service payment |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
5 |
Liquid fuel stockpiling fee |
.. |
.. |
.. |
0 |
2 |
5 |
6 |
5 |
5 |
4 |
Contributions to the Guarantee Fund |
.. |
.. |
.. |
9 |
29 |
5 |
17 |
20 |
21 |
23 |
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 |
217 |
204 |
5210 Recurrent taxes |
.. |
.. |
.. |
22 |
68 |
55 |
65 |
73 |
77 |
61 |
Car registration fee |
.. |
.. |
.. |
2 |
5 |
4 |
7 |
7 |
8 |
6 |
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 |
64 |
50 |
Business and professional licenses |
.. |
.. |
.. |
3 |
2 |
1 |
1 |
1 |
4 |
4 |
Pollution fee |
.. |
.. |
.. |
10 |
44 |
31 |
37 |
44 |
44 |
29 |
Specific use of water |
.. |
.. |
.. |
4 |
9 |
13 |
14 |
13 |
13 |
14 |
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 |
140 |
143 |
Revenue from the sale of emission permits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
7 |
140 |
143 |
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 |
52 |
42 |
SRF contributions collected on behalf of the EU |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
7 |
8 |
Total tax revenue on cash basis |
.. |
.. |
.. |
1 907 |
5 003 |
4 921 |
5 964 |
6 848 |
9 195 |
9 204 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
1 919 |
5 082 |
4 894 |
5 988 |
6 874 |
9 298 |
9 134 |
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 |
9 298 |
9 134 |
Imputed social contributions |
.. |
.. |
.. |
4 |
20 |
30 |
38 |
49 |
73 |
86 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
1 922 |
5 102 |
4 924 |
6 026 |
6 923 |
9 371 |
9 220 |
.. Not available
Note: Year ending 31st December. Data on an accrual basis.
Source: Statistics Estonia.
Table 5.11. Finland: Details of tax revenue, 1965-2020
Million EUR
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
1 362 |
11 895 |
39 052 |
62 435 |
77 447 |
76 315 |
88 688 |
92 003 |
101 439 |
99 610 |
Total tax revenue exclusive of taxes collected for the EU |
.. |
.. |
39 052 |
62 296 |
77 247 |
76 163 |
88 521 |
91 760 |
101 036 |
99 201 |
1000 Taxes on income, profits and capital gains |
564 |
4 654 |
15 323 |
26 910 |
30 358 |
27 104 |
30 797 |
32 371 |
35 470 |
34 962 |
1100 Of individuals |
453 |
4 248 |
13 562 |
19 118 |
23 396 |
22 545 |
25 998 |
27 824 |
29 401 |
29 873 |
1110 On income and profits |
453 |
4 234 |
13 520 |
19 118 |
23 396 |
22 545 |
25 998 |
27 824 |
29 401 |
29 873 |
Tax on income |
125 |
1 827 |
5 917 |
9 036 |
9 086 |
6 465 |
7 903 |
9 138 |
9 986 |
9 360 |
The final withdrawal tax on interest income |
0 |
0 |
0 |
92 |
254 |
205 |
207 |
110 |
39 |
36 |
Communal tax |
279 |
2 376 |
7 603 |
9 990 |
14 056 |
15 875 |
17 888 |
18 576 |
19 376 |
20 477 |
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 |
6 069 |
5 089 |
1210 On profits |
111 |
405 |
1 761 |
7 792 |
6 962 |
4 559 |
4 799 |
4 547 |
6 069 |
5 089 |
Tax on income |
72 |
202 |
1 001 |
4 758 |
5 298 |
2 972 |
3 227 |
2 761 |
4 151 |
2 933 |
Communal tax |
36 |
187 |
699 |
2 900 |
1 541 |
1 471 |
1 456 |
1 668 |
1 918 |
2 156 |
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 |
28 295 |
27 326 |
2100 Employees |
1 |
394 |
1 152 |
2 926 |
4 050 |
4 710 |
5 811 |
6 364 |
8 546 |
8 553 |
For employment pension schemes |
1 |
10 |
23 |
2 120 |
2 950 |
3 386 |
4 235 |
4 714 |
6 078 |
6 239 |
For unemployment schemes |
0 |
0 |
0 |
435 |
369 |
267 |
457 |
489 |
1 379 |
1 072 |
2110 On a payroll basis |
.. |
10 |
23 |
2 565 |
3 319 |
3 653 |
4 692 |
5 203 |
7 457 |
7 311 |
2120 On an income tax basis |
.. |
384 |
1 129 |
361 |
731 |
1 057 |
1 119 |
1 161 |
1 089 |
1 242 |
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 |
1 089 |
1 242 |
2200 Employers |
93 |
2 230 |
8 127 |
11 571 |
15 715 |
16 041 |
17 888 |
18 232 |
17 778 |
16 704 |
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 |
694 |
1 197 |
For unemployment schemes |
3 |
106 |
206 |
1 143 |
1 346 |
1 377 |
1 775 |
1 676 |
1 260 |
1 006 |
For employment pension schemes |
50 |
1 195 |
5 627 |
8 023 |
11 896 |
13 074 |
14 501 |
14 894 |
15 824 |
14 501 |
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 |
17 778 |
16 704 |
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 |
1 971 |
2 069 |
For employment pension schemes |
.. |
84 |
394 |
576 |
817 |
932 |
1 187 |
1 269 |
1 245 |
1 241 |
2310 On a payroll basis |
.. |
84 |
394 |
576 |
817 |
932 |
1 187 |
1 269 |
1 245 |
1 241 |
2320 On an income tax basis |
.. |
68 |
339 |
683 |
802 |
965 |
746 |
774 |
726 |
828 |
National pension contributions |
.. |
43 |
151 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
National health insurance contributions |
.. |
25 |
188 |
678 |
802 |
965 |
746 |
774 |
726 |
828 |
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 |
3 477 |
3 569 |
4100 Recurrent taxes on immovable property |
0 |
0 |
76 |
570 |
855 |
1 169 |
1 363 |
1 603 |
1 871 |
1 950 |
4110 Households |
.. |
.. |
46 |
273 |
405 |
576 |
623 |
733 |
860 |
899 |
4120 Others |
.. |
.. |
30 |
297 |
450 |
593 |
740 |
870 |
1 011 |
1 051 |
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 |
749 |
797 |
4310 Estate and inheritance taxes |
3 |
21 |
121 |
307 |
384 |
324 |
541 |
528 |
612 |
650 |
4320 Gift taxes |
1 |
5 |
25 |
61 |
75 |
63 |
105 |
103 |
137 |
147 |
4400 Taxes on financial and capital transactions |
27 |
170 |
707 |
401 |
698 |
531 |
590 |
783 |
857 |
822 |
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 |
857 |
822 |
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 |
34 146 |
33 680 |
5100 Taxes on production, sale, transfer, etc. |
570 |
4 158 |
12 555 |
17 781 |
22 953 |
23 642 |
28 662 |
28 836 |
32 667 |
32 224 |
5110 General taxes |
251 |
2 062 |
7 519 |
10 869 |
15 207 |
15 533 |
18 888 |
18 974 |
21 974 |
22 005 |
5111 Value added taxes |
251 |
2 062 |
7 519 |
10 869 |
15 207 |
15 533 |
18 888 |
18 974 |
21 974 |
22 005 |
Value added taxes |
251 |
2 062 |
7 519 |
9 616 |
13 657 |
13 691 |
16 561 |
16 680 |
18 929 |
18 802 |
VAT repayments of local government |
0 |
0 |
0 |
849 |
1 550 |
1 842 |
2 327 |
2 294 |
3 045 |
3 203 |
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 |
10 693 |
10 219 |
5121 Excise duties |
183 |
1 615 |
3 813 |
5 613 |
6 013 |
6 286 |
7 511 |
7 678 |
8 118 |
8 006 |
Excise on tobacco products |
52 |
206 |
473 |
561 |
622 |
655 |
852 |
885 |
1 019 |
1 054 |
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 |
180 |
209 |
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 |
4 294 |
4 253 |
Excise on motor cars |
28 |
238 |
697 |
1 059 |
1 217 |
941 |
931 |
882 |
886 |
713 |
Tax on alcoholic beverages |
29 |
353 |
813 |
1 239 |
1 016 |
1 279 |
1 355 |
1 356 |
1 483 |
1 521 |
Levies on pharmacy |
2 |
16 |
46 |
85 |
113 |
122 |
153 |
165 |
188 |
198 |
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 |
43 |
40 |
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 |
7 |
2 |
Oil waste levy |
0 |
0 |
4 |
3 |
4 |
4 |
4 |
4 |
4 |
0 |
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 |
14 |
16 |
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 |
187 |
174 |
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 |
.. |
.. |
0 |
130 |
199 |
151 |
166 |
166 |
187 |
174 |
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 |
2 388 |
2 039 |
Net revenue of betting |
8 |
94 |
328 |
704 |
807 |
874 |
948 |
967 |
1 099 |
746 |
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 |
3 |
7 |
Rail tax |
0 |
0 |
0 |
0 |
18 |
18 |
19 |
6 |
0 |
0 |
Tax on insurance premiums |
0 |
58 |
263 |
337 |
509 |
584 |
712 |
777 |
789 |
820 |
Tax on lottery prizes |
0 |
0 |
0 |
80 |
135 |
144 |
217 |
222 |
217 |
163 |
Tax on telecommunications |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Bank tax |
0 |
0 |
0 |
0 |
0 |
0 |
134 |
-74 |
-3 |
-2 |
Contributions to the Resolution Fund |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
76 |
216 |
235 |
Contributions to the Deposit Guarantee Fund |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
56 |
59 |
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 |
0 |
0 |
Sugar levy |
.. |
.. |
.. |
9 |
1 |
1 |
1 |
1 |
.. |
.. |
Steel and coal levy |
.. |
.. |
.. |
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 |
1 479 |
1 456 |
5210 Recurrent taxes |
8 |
44 |
156 |
423 |
637 |
725 |
897 |
960 |
1 189 |
1 208 |
5211 Paid by households: motor vehicles |
0 |
2 |
5 |
165 |
486 |
541 |
696 |
748 |
949 |
965 |
5212 Paid by others: motor vehicles |
7 |
32 |
135 |
235 |
126 |
150 |
170 |
182 |
201 |
203 |
5213 Paid in respect of other goods |
1 |
10 |
16 |
23 |
25 |
34 |
31 |
30 |
39 |
40 |
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 |
28 |
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 |
290 |
248 |
Vehicle registration tax |
.. |
.. |
.. |
17 |
34 |
40 |
37 |
36 |
27 |
27 |
Income from auction of emission allowances |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
63 |
263 |
221 |
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 |
51 |
73 |
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 |
51 |
73 |
Memorandum items |
||||||||||
Customs duties collected on behalf of the EU |
.. |
.. |
.. |
130 |
199 |
151 |
166 |
166 |
187 |
174 |
SRF contributions collected on behalf of the EU |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
76 |
216 |
235 |
Total tax revenue on cash basis |
1 362 |
11 895 |
39 396 |
61 638 |
77 110 |
76 176 |
88 425 |
91 846 |
101 219 |
98 048 |
Total tax revenue on accrual basis |
.. |
.. |
39 052 |
62 435 |
77 447 |
76 315 |
88 688 |
92 003 |
101 439 |
99 610 |
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 |
246 |
235 |
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 |
101 685 |
99 845 |
Imputed social contributions |
.. |
513 |
688 |
30 |
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 |
101 685 |
99 845 |
.. Not available
Note: Year ending 31st December. From 1988 data are on accrual basis. The comparability of the time series to earlier years is slightly lower. Headings 2120 and 2320: The breakdown of contributions paid by employees and self-employed or non-employed is estimated, except for the healthcare fee of students in higher education included also into 2320 (in effect from 2021). Headings 4110 and 4120: The breakdown of contributions paid by households and others is estimated. Heading 4400: Negative values in Stamp duties are due to repayments during transition time from Stamp duties to Transfer tax. Heading 5121: Negative items in Price difference compensations were due to subsidies under the price compensation scheme, which could be offset against any positive tax liability. Heading 5126: Negative values are due to repayments temporary bank tax. Heading 5212: Prior to 1990, a part of the tax was paid by households.
Source: Statistics Finland, basing on data from State Treasury, Tax Administration, Finnish Customs, Finnish Transport and Communication Agency, Financial Stability Authority and Financial Supervisory Authority. Supplementary information from unpublished sources.
Table 5.12. France: Details of tax revenue, 1965-2020
Million EUR
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
25 776 |
178 576 |
433 771 |
645 528 |
831 226 |
846 318 |
966 817 |
1 002 131 |
1 098 902 |
1 058 387 |
Total tax revenue exclusive of taxes collected for the EU |
.. |
.. |
.. |
643 655 |
829 411 |
844 346 |
964 743 |
999 064 |
1 094 291 |
1 053 334 |
1000 Taxes on income, profits and capital gains |
4 095 |
30 019 |
69 649 |
160 363 |
197 939 |
191 085 |
235 964 |
234 532 |
282 086 |
276 718 |
1100 Of individuals |
2 736 |
20 734 |
46 272 |
115 885 |
141 405 |
144 165 |
179 715 |
188 357 |
227 806 |
222 907 |
1110 On income and profits |
2 723 |
20 674 |
46 252 |
115 884 |
141 405 |
144 165 |
179 715 |
188 357 |
227 806 |
222 907 |
Tax on individual income |
.. |
18 207 |
39 237 |
49 548 |
48 597 |
49 575 |
70 098 |
72 750 |
77 681 |
75 556 |
Tax on non business profits |
.. |
51 |
189 |
293 |
559 |
446 |
598 |
927 |
979 |
694 |
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 |
135 098 |
131 852 |
Flat-rate tax on precious metals |
.. |
70 |
58 |
47 |
37 |
52 |
69 |
71 |
104 |
79 |
Tax on multiple wages |
.. |
7 |
20 |
38 |
0 |
0 |
0 |
0 |
0 |
0 |
Solidarity levy |
.. |
0 |
2 207 |
5 |
0 |
82 |
381 |
0 |
10 537 |
10 292 |
Others |
.. |
6 |
571 |
0 |
8 |
38 |
322 |
1 544 |
3 407 |
4 434 |
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 |
54 280 |
53 811 |
1210 On profits |
1 358 |
9 158 |
23 117 |
44 478 |
56 534 |
46 920 |
56 249 |
46 175 |
54 280 |
53 811 |
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 |
48 670 |
49 942 |
3% tax on dividends |
.. |
0 |
0 |
0 |
0 |
0 |
1 943 |
2 165 |
0 |
0 |
Tax on financial assets |
.. |
487 |
1 333 |
1 460 |
3 492 |
5 952 |
5 894 |
3 325 |
4 339 |
1 575 |
Precount on distributed profits (exceptional levy of 25% since 2005) |
.. |
36 |
247 |
1 135 |
88 |
28 |
-6 |
4 |
-131 |
0 |
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 |
1 240 |
1 171 |
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 |
161 |
1 122 |
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 |
363 817 |
348 335 |
2100 Employees |
1 701 |
19 851 |
57 347 |
57 686 |
76 815 |
78 268 |
88 097 |
93 767 |
87 940 |
84 244 |
Actual cotisations |
0 |
19 851 |
57 347 |
57 686 |
76 815 |
78 268 |
88 097 |
93 767 |
87 940 |
84 244 |
2110 On a payroll basis |
0 |
0 |
0 |
57 686 |
76 815 |
78 268 |
88 097 |
93 767 |
87 940 |
84 244 |
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 |
247 437 |
236 893 |
Actual cotisations |
0 |
50 742 |
118 079 |
159 476 |
208 688 |
219 687 |
240 672 |
248 173 |
247 437 |
236 893 |
2210 On a payroll basis |
0 |
0 |
0 |
159 476 |
208 688 |
219 687 |
240 672 |
248 173 |
247 437 |
236 893 |
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 |
28 440 |
27 198 |
Actual cotisations |
.. |
5 642 |
15 714 |
14 713 |
22 160 |
25 861 |
28 165 |
28 435 |
28 440 |
27 198 |
2310 On a payroll basis |
0 |
0 |
0 |
14 713 |
22 160 |
25 861 |
28 165 |
28 435 |
28 440 |
27 198 |
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 |
43 522 |
43 656 |
Tax on wages |
0 |
2 413 |
5 208 |
7 583 |
10 272 |
11 440 |
13 127 |
13 165 |
13 533 |
14 537 |
Corporate social contributions |
0 |
0 |
0 |
0 |
0 |
657 |
4 654 |
5 019 |
5 251 |
5 428 |
Apprenticeship tax |
0 |
172 |
101 |
102 |
964 |
1 130 |
1 317 |
1 436 |
3 758 |
0 |
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 |
841 |
798 |
Tax on vocational training |
0 |
236 |
30 |
97 |
19 |
13 |
17 |
17 |
5 447 |
8 442 |
Tax benefitting the FNAL: ACOSS (employer contributions) |
0 |
120 |
754 |
1 506 |
2 412 |
2 465 |
3 123 |
2 929 |
2 855 |
2 978 |
Tax benefitting the transports union |
0 |
731 |
1 600 |
3 786 |
5 738 |
6 344 |
7 326 |
7 842 |
9 402 |
9 185 |
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 |
331 |
283 |
Others |
0 |
0 |
159 |
851 |
100 |
81 |
49 |
27 |
26 |
11 |
Taxes benefitting the national solidarity fund for autonomy (CNSA) |
0 |
0 |
0 |
0 |
1 860 |
1 917 |
2 051 |
1 891 |
2 049 |
1 993 |
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 |
29 |
1 |
4000 Taxes on property |
1 105 |
8 591 |
27 434 |
44 070 |
65 318 |
70 613 |
81 343 |
89 311 |
94 802 |
91 679 |
4100 Recurrent taxes on immovable property |
506 |
5 358 |
14 808 |
27 340 |
39 875 |
47 589 |
54 545 |
57 431 |
57 572 |
54 847 |
4110 Households |
198 |
4 454 |
11 493 |
20 186 |
30 584 |
36 480 |
41 818 |
43 861 |
42 235 |
39 231 |
Council tax |
0 |
2 306 |
5 100 |
8 366 |
12 433 |
15 254 |
17 470 |
18 424 |
13 928 |
10 456 |
Tax on real-estate properties |
0 |
1 034 |
4 040 |
8 460 |
11 983 |
14 403 |
16 539 |
17 557 |
19 936 |
20 309 |
Waste collection tax |
0 |
534 |
1 219 |
3 103 |
5 117 |
5 699 |
6 552 |
6 567 |
7 027 |
7 155 |
Tax on non-developped land |
0 |
506 |
979 |
172 |
851 |
919 |
955 |
980 |
998 |
1 001 |
Chamber of Agriculture tax |
0 |
0 |
0 |
53 |
59 |
61 |
62 |
61 |
56 |
55 |
Street-cleaning tax |
0 |
0 |
0 |
68 |
74 |
75 |
109 |
109 |
112 |
111 |
Other taxes |
0 |
74 |
156 |
-36 |
67 |
69 |
131 |
163 |
178 |
144 |
4120 Others |
308 |
904 |
3 315 |
7 154 |
9 291 |
11 109 |
12 727 |
13 570 |
15 337 |
15 616 |
Tax on real-estate properties |
0 |
759 |
3 032 |
6 256 |
9 054 |
10 865 |
12 477 |
13 246 |
15 039 |
15 321 |
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 |
222 |
219 |
Other taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
82 |
76 |
76 |
4200 Recurrent taxes on net wealth |
0 |
0 |
2 615 |
2 440 |
4 390 |
4 461 |
4 372 |
5 224 |
2 054 |
1 999 |
4210 Individual |
.. |
.. |
938 |
2 440 |
4 390 |
4 461 |
4 372 |
5 224 |
2 054 |
1 999 |
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 |
15 252 |
15 039 |
4310 Estate and inheritance taxes |
140 |
875 |
3 490 |
5 508 |
7 853 |
6 862 |
9 368 |
10 690 |
12 311 |
12 578 |
Inheritance taxes |
0 |
861 |
3 453 |
5 428 |
7 794 |
6 806 |
8 433 |
10 540 |
12 208 |
12 527 |
Various receipts and tax fines |
0 |
14 |
37 |
80 |
59 |
56 |
935 |
150 |
103 |
51 |
4320 Gift taxes |
5 |
135 |
634 |
1 399 |
1 057 |
876 |
1 088 |
1 627 |
2 941 |
2 461 |
Donations |
0 |
113 |
568 |
1 399 |
1 057 |
876 |
1 088 |
1 627 |
2 941 |
2 461 |
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 |
19 924 |
19 794 |
Debts, annuities, officies |
0 |
30 |
209 |
279 |
443 |
279 |
359 |
335 |
428 |
322 |
Business assets |
0 |
253 |
518 |
199 |
268 |
154 |
135 |
132 |
159 |
159 |
Tangible movable assets |
0 |
14 |
18 |
0 |
0 |
1 |
0 |
1 |
0 |
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 |
0 |
0 |
Various receipts and tax fines |
0 |
35 |
60 |
367 |
179 |
253 |
4 |
6 |
15 |
3 |
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 |
1 034 |
991 |
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 |
906 |
1 290 |
Additional registration taxes |
0 |
679 |
4 002 |
5 339 |
10 396 |
9 567 |
9 538 |
11 618 |
16 844 |
16 549 |
Other taxes and receipts |
0 |
5 |
44 |
718 |
449 |
420 |
527 |
552 |
538 |
480 |
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 |
302 425 |
285 486 |
5100 Taxes on production, sale, transfer, etc. |
9 676 |
52 719 |
119 201 |
163 520 |
202 109 |
215 844 |
238 774 |
251 793 |
290 464 |
274 374 |
5110 General taxes |
5 994 |
37 760 |
81 341 |
110 296 |
142 033 |
151 565 |
163 103 |
169 913 |
194 261 |
182 045 |
5111 Value added taxes |
5 173 |
37 282 |
79 972 |
107 511 |
137 137 |
136 129 |
145 264 |
152 550 |
174 894 |
162 577 |
VAT (general budget) |
0 |
36 895 |
78 902 |
103 054 |
136 927 |
135 578 |
144 490 |
151 680 |
173 953 |
161 537 |
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 |
406 |
407 |
Value added taxes on subsidies |
0 |
0 |
0 |
0 |
72 |
221 |
312 |
489 |
535 |
633 |
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 |
19 367 |
19 468 |
Social solidarity contribution |
.. |
477 |
1 369 |
2 784 |
4 896 |
5 090 |
5 671 |
4 390 |
3 899 |
4 107 |
Contributions on the value added of the corporations |
.. |
.. |
.. |
0 |
0 |
10 346 |
12 168 |
12 973 |
15 191 |
14 986 |
Tax on digital services |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
277 |
375 |
5120 Taxes on specific goods and services |
3 682 |
14 960 |
37 860 |
53 225 |
60 076 |
64 279 |
75 671 |
81 880 |
96 203 |
92 329 |
5121 Excise duties |
2 775 |
11 013 |
26 834 |
39 850 |
44 013 |
45 770 |
52 343 |
56 660 |
64 796 |
61 310 |
Excise tax on energy products |
0 |
7 136 |
17 476 |
23 493 |
24 318 |
23 577 |
23 693 |
26 238 |
31 438 |
27 018 |
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 |
572 |
533 |
Taxes on alcohol |
0 |
1 238 |
1 593 |
3 025 |
484 |
2 482 |
2 950 |
2 956 |
2 900 |
2 909 |
Taxes on beer and mineral water |
0 |
58 |
91 |
20 |
409 |
538 |
803 |
931 |
1 114 |
1 048 |
Other taxes and receipts |
0 |
136 |
38 |
19 |
2 169 |
100 |
90 |
110 |
76 |
61 |
Taxes on tobaccos and matches |
0 |
1 188 |
2 989 |
7 965 |
9 659 |
11 083 |
12 227 |
12 318 |
13 682 |
15 416 |
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 |
41 |
41 |
Tax on cereals |
0 |
147 |
275 |
19 |
19 |
24 |
18 |
14 |
4 |
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 |
558 |
499 |
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 |
19 |
18 |
Tax on electricity and heating |
0 |
426 |
1 340 |
1 061 |
2 990 |
3 717 |
7 253 |
8 703 |
9 955 |
9 434 |
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 |
2 237 |
2 175 |
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 |
64 |
95 |
Contribution of low voltage electric energy suppliers |
0 |
0 |
0 |
183 |
322 |
324 |
374 |
375 |
378 |
376 |
ADEME tax |
0 |
0 |
0 |
80 |
212 |
489 |
499 |
449 |
0 |
0 |
Dock dues |
0 |
0 |
0 |
449 |
544 |
581 |
386 |
422 |
466 |
467 |
General tax on polluting activities |
0 |
0 |
0 |
6 |
16 |
16 |
205 |
117 |
331 |
268 |
Tax on oil products |
0 |
0 |
0 |
0 |
0 |
0 |
367 |
379 |
401 |
384 |
Other taxes |
0 |
30 |
772 |
78 |
102 |
55 |
126 |
199 |
560 |
564 |
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 |
2 848 |
2 873 |
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 |
765 |
768 |
Other taxes |
0 |
94 |
46 |
30 |
59 |
67 |
136 |
55 |
56 |
40 |
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 |
28 559 |
28 146 |
Levies on horse-race bets |
0 |
446 |
545 |
502 |
719 |
626 |
434 |
446 |
421 |
362 |
Levies on gambling casinos |
0 |
0 |
0 |
727 |
1 022 |
748 |
708 |
691 |
803 |
476 |
Levies on the French national lottery |
0 |
200 |
702 |
1 305 |
1 982 |
1 800 |
1 941 |
2 118 |
2 593 |
2 107 |
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 |
11 407 |
12 205 |
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 |
15 |
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 |
176 |
167 |
Other various taxes |
0 |
98 |
272 |
273 |
449 |
1 007 |
547 |
798 |
2 686 |
2 735 |
Taxes on entertainment |
0 |
75 |
195 |
274 |
372 |
425 |
799 |
785 |
1 238 |
1 053 |
Insurances contributions to the guarantee funds |
0 |
32 |
135 |
223 |
274 |
323 |
387 |
450 |
766 |
783 |
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 |
992 |
1 000 |
Movie-making corporations contributions to the CNC |
0 |
52 |
207 |
397 |
144 |
766 |
735 |
695 |
741 |
616 |
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 |
247 |
173 |
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 |
773 |
261 |
Tax on systemic risk |
0 |
0 |
0 |
0 |
0 |
0 |
899 |
591 |
29 |
28 |
CMU tax on mutual insurances |
0 |
0 |
0 |
247 |
560 |
1 637 |
1 851 |
1 909 |
2 430 |
2 531 |
Major natural disasters prevention fund (FPRNM) tax |
0 |
0 |
0 |
0 |
0 |
0 |
197 |
205 |
137 |
137 |
SRF Contributions collected for the EU |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
916 |
2 419 |
2 988 |
Other taxes |
0 |
10 |
320 |
159 |
568 |
218 |
251 |
307 |
513 |
334 |
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 |
0 |
0 |
Co-responsibility tax on milk |
0 |
48 |
119 |
0 |
0 |
0 |
0 |
0 |
.. |
.. |
Co-responsibility tax on cereals |
0 |
0 |
520 |
0 |
0 |
0 |
0 |
0 |
.. |
.. |
European Coal and Steel Community levy |
0 |
14 |
0 |
0 |
0 |
0 |
0 |
0 |
.. |
.. |
Collector of customs |
0 |
9 |
24 |
0 |
0 |
0 |
0 |
0 |
.. |
.. |
Various taxes (local government) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
.. |
.. |
Contributions on sugar |
0 |
68 |
185 |
270 |
0 |
42 |
54 |
41 |
.. |
.. |
Sugar market fund tax |
0 |
76 |
120 |
76 |
0 |
0 |
0 |
0 |
.. |
.. |
Other taxes |
0 |
0 |
2 |
14 |
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 |
11 961 |
11 112 |
5210 Recurrent taxes |
178 |
1 226 |
3 024 |
4 909 |
5 264 |
5 338 |
5 715 |
5 681 |
6 177 |
5 677 |
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 |
917 |
927 |
Tax on corporation vehicles |
0 |
197 |
345 |
644 |
891 |
992 |
876 |
753 |
767 |
801 |
Tax on vehicles (central and local government) |
0 |
348 |
741 |
636 |
668 |
277 |
305 |
275 |
150 |
126 |
5213 Paid in respect of other goods |
72 |
136 |
702 |
3 503 |
3 705 |
4 069 |
4 534 |
4 653 |
5 260 |
4 750 |
Special tax on use of roads |
0 |
0 |
0 |
420 |
526 |
539 |
573 |
574 |
640 |
530 |
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 |
252 |
269 |
Tax on electric pylons |
0 |
1 |
66 |
128 |
183 |
213 |
244 |
231 |
272 |
283 |
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 |
270 |
240 |
Contribution to public broadcasting |
.. |
.. |
.. |
2 099 |
2 255 |
2 472 |
2 866 |
3 012 |
3 147 |
3 048 |
Other taxes |
0 |
75 |
493 |
404 |
461 |
152 |
339 |
357 |
641 |
342 |
5220 Non-recurrent taxes |
47 |
372 |
1 010 |
1 791 |
2 832 |
3 455 |
3 848 |
4 494 |
5 784 |
5 435 |
Entry into service receipt |
0 |
75 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Carbon emission allowances |
.. |
.. |
.. |
0 |
0 |
0 |
48 |
215 |
828 |
727 |
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 |
2 164 |
2 048 |
Car registration tax |
0 |
0 |
0 |
1 373 |
1 939 |
1 917 |
2 042 |
2 086 |
2 299 |
2 091 |
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 |
493 |
569 |
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 |
12 250 |
12 513 |
6100 Paid solely by business |
678 |
5 480 |
14 060 |
22 398 |
27 219 |
9 235 |
10 638 |
11 365 |
12 227 |
12 491 |
National Institute of intellectual property (INPI) tax on services |
0 |
43 |
67 |
115 |
156 |
165 |
180 |
193 |
231 |
234 |
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 |
813 |
848 |
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 |
200 |
201 |
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 |
1 046 |
999 |
(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 |
15 191 |
14 986 |
Flat-rate tax on network corporations |
0 |
0 |
0 |
0 |
0 |
1 223 |
1 206 |
1 297 |
1 408 |
1 444 |
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 |
655 |
642 |
Employers' contribution on stock options |
0 |
0 |
0 |
0 |
0 |
185 |
380 |
490 |
567 |
755 |
Tax on railway companies profit |
0 |
0 |
0 |
0 |
0 |
0 |
200 |
400 |
226 |
226 |
6200 Other |
3 |
0 |
0 |
1 686 |
8 |
6 |
6 |
6 |
23 |
22 |
Other taxes |
0 |
.. |
.. |
1 686 |
8 |
6 |
6 |
6 |
23 |
22 |
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 |
2 027 |
2 065 |
SRF contributions collected on behalf of the EU |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
916 |
2 419 |
2 988 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
.. |
0 |
7 663 |
10 761 |
8 214 |
8 041 |
8 473 |
7 848 |
Tax component |
.. |
.. |
.. |
.. |
.. |
8 234 |
6 755 |
5 669 |
6 245 |
6 365 |
Transfer component |
.. |
.. |
.. |
.. |
.. |
2 527 |
1 459 |
2 372 |
2 228 |
1 483 |
Non-wastable tax credits against 1210 |
.. |
.. |
.. |
457 |
1 860 |
6 655 |
5 466 |
18 618 |
26 885 |
18 209 |
Tax component |
.. |
.. |
.. |
.. |
.. |
1 277 |
3 572 |
10 560 |
10 661 |
5 349 |
Transfer component |
.. |
.. |
.. |
.. |
.. |
5 378 |
1 894 |
8 058 |
16 224 |
12 860 |
Non-wastable tax credits against 3000 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
578 |
0 |
Tax expenditure component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
578 |
.. |
Transfer component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
0 |
.. |
Total tax revenue on cash basis |
25 776 |
178 576 |
433 771 |
642 156 |
825 954 |
840 905 |
960 513 |
995 462 |
1 100 141 |
1 047 573 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
645 528 |
831 226 |
846 318 |
966 817 |
1 002 131 |
1 098 902 |
1 058 387 |
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 |
-7 139 |
-7 266 |
Waste collection tax |
.. |
.. |
.. |
-3 103 |
-5 117 |
-5 699 |
-6 552 |
-6 567 |
-7 027 |
-7 155 |
Tax on electric pylons |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Street-cleaning tax |
.. |
.. |
.. |
-68 |
-74 |
-75 |
-109 |
-109 |
-112 |
-111 |
Difference in treatment of tax credits |
.. |
.. |
.. |
0 |
0 |
9 511 |
10 327 |
16 229 |
17 484 |
11 714 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
-3 372 |
-5 272 |
-5 413 |
-6 304 |
-6 669 |
-4 761 |
-10 814 |
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 |
1 104 486 |
1 052 021 |
Imputed social contributions |
.. |
.. |
.. |
25 875 |
33 510 |
38 028 |
41 947 |
42 655 |
43 965 |
44 458 |
National Accounts: taxes and all social contributions |
.. |
.. |
.. |
664 860 |
854 273 |
882 670 |
1 006 126 |
1 047 670 |
1 148 451 |
1 096 479 |
.. 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.
Source: National accounts for France, Insee.
Table 5.13. Germany: Details of tax revenue, 1965-2020
Million EUR
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
74 359 |
287 373 |
454 764 |
767 045 |
884 216 |
911 161 |
1 038 904 |
1 128 773 |
1 341 320 |
1 291 049 |
Total tax revenue exclusive of taxes collected for the EU |
.. |
.. |
450 620 |
763 300 |
880 273 |
906 897 |
1 034 589 |
1 121 962 |
1 334 206 |
1 284 104 |
1000 Taxes on income, profits and capital gains |
25 059 |
100 821 |
147 257 |
231 249 |
273 596 |
257 817 |
319 926 |
351 386 |
436 763 |
404 583 |
1100 Of individuals |
19 254 |
85 134 |
125 296 |
194 173 |
218 848 |
219 387 |
270 179 |
299 362 |
367 218 |
348 944 |
1110 On income and profits |
19 254 |
85 134 |
125 296 |
194 173 |
218 848 |
219 387 |
270 179 |
299 362 |
367 218 |
348 944 |
Taxes on wages and salaries |
8 558 |
57 039 |
90 801 |
135 733 |
146 365 |
145 202 |
174 512 |
194 116 |
236 355 |
228 377 |
Assessed income tax |
7 567 |
18 813 |
18 672 |
12 225 |
25 341 |
31 346 |
42 586 |
48 902 |
63 781 |
59 447 |
Withholding tax on dividends |
691 |
2 135 |
5 538 |
13 515 |
13 572 |
12 982 |
17 258 |
17 944 |
23 486 |
21 498 |
Supplementary tax |
0 |
0 |
0 |
10 347 |
10 907 |
10 706 |
13 085 |
14 555 |
17 829 |
17 105 |
Enterprise tax |
2 438 |
7 147 |
10 285 |
16 486 |
14 630 |
13 709 |
17 305 |
18 553 |
22 193 |
18 112 |
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 |
3 574 |
4 405 |
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 |
52 024 |
69 545 |
55 639 |
1210 On profits |
5 806 |
15 686 |
21 961 |
37 076 |
54 748 |
38 430 |
49 747 |
52 024 |
69 545 |
55 639 |
Corporation tax |
4 177 |
10 902 |
15 385 |
23 575 |
23 386 |
12 516 |
19 762 |
20 178 |
32 284 |
24 514 |
Supplementary tax |
0 |
20 |
1 |
1 494 |
1 550 |
982 |
1 337 |
1 409 |
1 896 |
1 460 |
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 |
27 589 |
33 441 |
27 293 |
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 |
1 924 |
2 372 |
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 |
19 876 |
98 659 |
170 449 |
299 440 |
320 750 |
354 320 |
392 378 |
424 841 |
508 124 |
512 122 |
2100 Employees |
8 723 |
43 833 |
73 580 |
131 610 |
139 927 |
152 843 |
171 657 |
186 305 |
220 204 |
217 235 |
Payments by employees total |
8 723 |
43 833 |
73 580 |
131 610 |
139 927 |
152 843 |
171 657 |
186 305 |
220 204 |
217 235 |
2110 On a payroll basis |
.. |
.. |
.. |
131 610 |
139 927 |
152 843 |
171 657 |
186 305 |
220 204 |
217 235 |
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 |
238 358 |
244 692 |
Payments by employers total |
10 693 |
52 985 |
86 659 |
147 410 |
151 094 |
165 476 |
181 782 |
196 679 |
238 358 |
244 692 |
2210 On a payroll basis |
.. |
.. |
.. |
147 410 |
151 094 |
165 476 |
181 782 |
196 679 |
238 358 |
244 692 |
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 |
49 562 |
50 195 |
Payments total |
460 |
1 841 |
10 210 |
20 420 |
29 729 |
36 001 |
38 939 |
41 857 |
49 562 |
50 195 |
2310 On a payroll basis |
.. |
.. |
.. |
20 420 |
29 729 |
36 001 |
38 939 |
41 857 |
49 562 |
50 195 |
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 |
32 440 |
38 680 |
42 427 |
4100 Recurrent taxes on immovable property |
1 079 |
2 968 |
4 461 |
8 849 |
10 713 |
11 315 |
12 377 |
13 215 |
14 439 |
14 675 |
4110 Households |
644 |
1 187 |
1 784 |
3 540 |
4 285 |
4 526 |
4 951 |
5 286 |
5 776 |
5 870 |
4120 Others |
435 |
1 780 |
2 676 |
5 309 |
6 428 |
6 789 |
7 426 |
7 929 |
8 663 |
8 805 |
4200 Recurrent taxes on net wealth |
2 530 |
4 362 |
6 213 |
433 |
5 |
2 |
700 |
1 686 |
1 466 |
1 517 |
4210 Individual |
973 |
977 |
1 425 |
191 |
2 |
1 |
0 |
-1 |
0 |
0 |
General wealth tax |
471 |
954 |
1 425 |
191 |
2 |
1 |
.. |
-1 |
.. |
.. |
Equalization of war burden |
502 |
23 |
0 |
0 |
0 |
0 |
.. |
0 |
.. |
.. |
4220 Corporate |
1 557 |
3 385 |
4 788 |
242 |
3 |
1 |
700 |
1 687 |
1 466 |
1 517 |
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 |
0 |
0 |
Enterprise tax |
717 |
1 939 |
2 975 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Bank levy |
0 |
0 |
0 |
0 |
0 |
0 |
520 |
0 |
14 |
21 |
Contribution to Deposit Protection Fund |
0 |
0 |
0 |
0 |
0 |
0 |
180 |
1 688 |
1 452 |
1 496 |
4300 Estate, inheritance and gift taxes |
162 |
520 |
1 545 |
2 982 |
4 203 |
4 405 |
4 633 |
6 290 |
6 986 |
8 657 |
4310 Estate and inheritance taxes |
134 |
416 |
1 359 |
2 624 |
3 699 |
3 876 |
4 077 |
5 535 |
6 148 |
7 618 |
4320 Gift taxes |
28 |
104 |
186 |
358 |
504 |
529 |
556 |
755 |
838 |
1 039 |
4400 Taxes on financial and capital transactions |
542 |
1 564 |
3 103 |
5 241 |
6 952 |
5 290 |
8 394 |
11 249 |
15 789 |
17 578 |
Real property transfer tax |
150 |
521 |
1 999 |
5 081 |
6 952 |
5 290 |
8 394 |
11 249 |
15 789 |
17 578 |
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 |
0 |
0 |
Bill of exchange tax |
83 |
163 |
149 |
0 |
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 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5000 Taxes on goods and services |
24 462 |
77 863 |
121 577 |
218 686 |
267 901 |
277 912 |
300 368 |
319 890 |
357 434 |
331 709 |
5100 Taxes on production, sale, transfer, etc. |
23 079 |
74 406 |
117 209 |
211 444 |
251 558 |
261 160 |
281 997 |
301 101 |
337 086 |
310 695 |
5110 General taxes |
12 235 |
47 779 |
75 459 |
140 871 |
170 387 |
180 533 |
197 326 |
211 936 |
244 433 |
221 882 |
5111 Value added taxes |
0 |
47 779 |
75 459 |
140 871 |
170 387 |
180 533 |
197 326 |
211 936 |
244 433 |
221 882 |
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 |
84 383 |
88 873 |
92 365 |
88 525 |
5121 Excise duties |
8 213 |
20 566 |
31 158 |
57 224 |
63 780 |
63 438 |
64 623 |
65 332 |
66 187 |
63 192 |
Duty on mineral oils |
3 798 |
10 917 |
17 701 |
37 826 |
38 877 |
39 601 |
39 260 |
39 605 |
40 837 |
37 703 |
Duty on power |
0 |
0 |
0 |
3 356 |
6 439 |
6 167 |
6 987 |
6 560 |
6 696 |
6 569 |
Duty on tobacco |
2 402 |
5 771 |
8 898 |
11 443 |
14 108 |
13 453 |
14 131 |
14 963 |
14 469 |
14 789 |
Duty on alcohol |
771 |
1 986 |
2 162 |
2 151 |
2 169 |
2 049 |
2 100 |
2 075 |
2 116 |
2 098 |
Duty on beer |
501 |
645 |
693 |
843 |
750 |
708 |
675 |
679 |
604 |
572 |
Duty on coffee |
488 |
756 |
986 |
1 087 |
985 |
998 |
1 030 |
1 034 |
1 069 |
1 070 |
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 |
396 |
391 |
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 |
5 117 |
4 715 |
Monetary compensation accounts |
0 |
368 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Customs (mainly EU) |
1 294 |
2 353 |
3 662 |
3 394 |
3 972 |
4 234 |
4 251 |
5 195 |
5 117 |
4 715 |
Agricultural levies EU |
364 |
404 |
184 |
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 |
942 |
2 689 |
6 443 |
9 599 |
13 095 |
12 583 |
15 443 |
18 306 |
21 059 |
20 617 |
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 |
14 179 |
14 551 |
Fire insurance tax |
33 |
124 |
200 |
288 |
319 |
326 |
392 |
413 |
482 |
510 |
Entertainment tax |
55 |
44 |
140 |
267 |
210 |
376 |
708 |
881 |
997 |
746 |
Taxes on betting and gambling |
204 |
655 |
1 046 |
1 801 |
1 702 |
1 412 |
1 635 |
1 711 |
1 974 |
2 043 |
Tax on electricity bills |
0 |
956 |
2 792 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Aviation tax |
0 |
0 |
0 |
0 |
0 |
0 |
955 |
1 027 |
1 168 |
349 |
Gaming casinos levy |
0 |
0 |
0 |
0 |
454 |
208 |
165 |
251 |
262 |
188 |
SRF Contributions |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1 578 |
1 997 |
2 230 |
5127 Other taxes on internat. trade and transactions |
0 |
0 |
4 |
5 |
1 |
2 |
2 |
2 |
2 |
1 |
5128 Other taxes |
24 |
244 |
298 |
351 |
-29 |
30 |
64 |
38 |
0 |
0 |
Levies CECA |
24 |
56 |
36 |
0 |
0 |
0 |
0 |
0 |
.. |
.. |
Cotisation sugar EU |
0 |
112 |
224 |
351 |
-29 |
30 |
64 |
38 |
.. |
.. |
Levy on milk |
0 |
75 |
38 |
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 |
18 789 |
20 348 |
21 014 |
5210 Recurrent taxes |
1 369 |
3 454 |
4 368 |
7 239 |
16 343 |
16 189 |
17 699 |
18 034 |
17 597 |
17 931 |
5211 Paid by households: motor vehicles |
614 |
1 892 |
2 950 |
5 177 |
6 823 |
6 447 |
6 393 |
6 992 |
7 338 |
7 439 |
5212 Paid by others: motor vehicles |
728 |
1 475 |
1 300 |
1 838 |
2 075 |
2 041 |
2 097 |
1 812 |
2 034 |
2 089 |
5213 Paid in respect of other goods |
27 |
87 |
118 |
224 |
7 445 |
7 701 |
9 209 |
9 230 |
8 225 |
8 403 |
Dog taxes |
24 |
75 |
101 |
198 |
240 |
258 |
299 |
322 |
370 |
380 |
Hunting and fishing taxes |
4 |
13 |
17 |
26 |
23 |
19 |
10 |
10 |
8 |
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 |
7 155 |
7 125 |
7 278 |
Licence fee (companies) |
0 |
0 |
0 |
0 |
718 |
743 |
701 |
725 |
722 |
737 |
5220 Non-recurrent taxes |
14 |
3 |
1 |
3 |
0 |
563 |
672 |
755 |
2 751 |
3 083 |
Non-recurrent taxes |
.. |
.. |
0 |
0 |
.. |
0 |
0 |
0 |
0 |
0 |
CO2 emission certificates |
.. |
.. |
0 |
0 |
.. |
563 |
672 |
755 |
2 751 |
3 083 |
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 |
319 |
208 |
6100 Paid solely by business |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6200 Other |
172 |
172 |
160 |
165 |
96 |
100 |
128 |
216 |
319 |
208 |
Memorandum items |
||||||||||
Customs duties collected on behalf of the EU |
.. |
.. |
3 662 |
3 394 |
3 972 |
4 234 |
4 251 |
5 195 |
5 117 |
4 715 |
SRF contributions collected on behalf of the EU |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1 578 |
1 997 |
2 230 |
Taxes and compulsory social security contributions paid by EU civil servants |
.. |
.. |
.. |
.. |
.. |
.. |
39 |
43 |
53 |
56 |
Taxes paid by EU civil servants: income taxes |
.. |
.. |
.. |
.. |
.. |
.. |
20 |
22 |
27 |
29 |
Taxes paid by EU civil servants: compulsory social security contributions |
.. |
.. |
.. |
.. |
.. |
.. |
19 |
21 |
26 |
27 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
.. |
38 356 |
43 602 |
45 475 |
41 890 |
41 951 |
45 153 |
51 861 |
Tax expenditure component |
.. |
.. |
.. |
.. |
29 499 |
28 268 |
26 275 |
26 817 |
29 273 |
31 527 |
Transfer component |
.. |
.. |
.. |
.. |
14 104 |
17 207 |
15 616 |
15 134 |
15 880 |
20 334 |
Non-wastable tax credits against 1210 |
.. |
.. |
.. |
962 |
804 |
802 |
426 |
200 |
44 |
-2 |
Tax expenditure component |
.. |
.. |
.. |
.. |
348 |
326 |
172 |
120 |
40 |
0 |
Transfer component |
.. |
.. |
.. |
.. |
456 |
474 |
254 |
80 |
6 |
-2 |
Total tax revenue on cash basis |
74 359 |
287 373 |
454 764 |
767 045 |
881 517 |
911 154 |
1 037 607 |
1 126 986 |
1 338 427 |
1 289 798 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
.. |
884 216 |
911 161 |
1 038 904 |
1 128 773 |
1 341 320 |
1 291 049 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
.. |
2 406 |
2 067 |
2 411 |
2 856 |
2 450 |
2 419 |
Several duties, administrative fees and other revenues |
.. |
.. |
.. |
.. |
2 406 |
2 067 |
2 411 |
2 856 |
2 450 |
2 419 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
.. |
.. |
Difference in treatment of tax credits |
.. |
.. |
.. |
.. |
12 623 |
9 230 |
6 358 |
5 619 |
5 720 |
7 311 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
.. |
.. |
Voluntary social security contributions |
.. |
.. |
.. |
.. |
21 409 |
5 102 |
5 352 |
6 068 |
7 262 |
7 378 |
Miscellaneous differences |
.. |
.. |
.. |
.. |
33 134 |
34 234 |
34 081 |
35 455 |
42 922 |
47 419 |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
.. |
953 788 |
961 794 |
1 087 106 |
1 178 771 |
1 399 674 |
1 355 576 |
Imputed social contributions |
.. |
.. |
.. |
.. |
29 509 |
32 687 |
33 506 |
34 542 |
40 053 |
41 414 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
.. |
983 297 |
994 481 |
1 120 612 |
1 213 313 |
1 439 727 |
1 396 990 |
.. 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. 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), retirement allowance (“Riester allowance”, paid out of wage tax revenue), investment tax credits for unincorporated businesses (for investment in former East Germany; paid out of assessed income tax revenue), research allowance for unincorporated businesses (paid out of assessed income tax revenue) and employee savings allowance. 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) and research allowance for incorporated businesses (paid out of corporate income tax revenue).
Source: Finanzbericht, Bonn; Tax Statistics. Unpublished estimates by the Ministry of Finance.
Table 5.14. Greece: Details of tax revenue, 1965-2020
Million EUR
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
116 |
1 475 |
11 472 |
47 211 |
73 990 |
72 414 |
64 560 |
64 510 |
72 387 |
64 248 |
Total tax revenue exclusive of taxes collected for the EU |
.. |
.. |
11 361 |
46 990 |
73 683 |
72 134 |
64 410 |
64 235 |
72 004 |
63 906 |
1000 Taxes on income, profits and capital gains |
11 |
286 |
2 283 |
12 662 |
17 176 |
15 953 |
14 015 |
14 586 |
15 642 |
13 111 |
1100 Of individuals |
8 |
220 |
1 619 |
6 127 |
10 554 |
9 015 |
10 780 |
10 155 |
11 001 |
10 447 |
1110 On income and profits |
8 |
220 |
1 619 |
6 102 |
10 500 |
8 948 |
10 698 |
10 047 |
10 855 |
10 359 |
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 |
146 |
88 |
1200 Corporate |
2 |
56 |
631 |
5 625 |
5 304 |
5 717 |
2 071 |
3 800 |
4 071 |
1 999 |
1210 On profits |
2 |
56 |
631 |
5 625 |
5 304 |
5 717 |
2 071 |
3 800 |
4 071 |
1 999 |
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 |
570 |
665 |
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 |
22 260 |
21 352 |
2100 Employees |
15 |
214 |
1 735 |
7 629 |
13 417 |
13 292 |
10 881 |
11 095 |
12 063 |
11 622 |
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 |
10 197 |
9 730 |
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 |
5 602 |
5 038 |
4100 Recurrent taxes on immovable property |
0 |
4 |
22 |
372 |
709 |
553 |
2 619 |
3 592 |
3 268 |
3 064 |
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 |
1 193 |
1 161 |
4210 Individual |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4220 Corporate |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4300 Estate, inheritance and gift taxes |
1 |
18 |
141 |
372 |
208 |
165 |
99 |
134 |
244 |
169 |
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 |
869 |
630 |
Stamp and transaction taxes |
10 |
41 |
368 |
2 035 |
2 556 |
1 146 |
615 |
547 |
869 |
630 |
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 |
28 |
14 |
5000 Taxes on goods and services |
57 |
608 |
5 109 |
16 634 |
26 966 |
27 972 |
25 493 |
25 699 |
28 883 |
24 747 |
5100 Taxes on production, sale, transfer, etc. |
51 |
564 |
4 881 |
14 797 |
24 541 |
25 505 |
21 536 |
21 480 |
24 892 |
21 139 |
5110 General taxes |
12 |
194 |
3 040 |
9 234 |
17 020 |
16 504 |
13 100 |
13 077 |
15 474 |
13 007 |
5111 Value added taxes |
0 |
0 |
2 821 |
8 927 |
16 511 |
15 958 |
12 593 |
12 885 |
15 390 |
12 925 |
5112 Sales tax |
9 |
185 |
123 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5113 Other |
2 |
9 |
96 |
307 |
509 |
546 |
507 |
192 |
84 |
82 |
Other taxes on goods and services |
1 |
9 |
34 |
307 |
509 |
546 |
507 |
192 |
84 |
82 |
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 |
9 373 |
8 097 |
5121 Excise duties |
20 |
165 |
1 372 |
4 069 |
5 876 |
7 567 |
6 997 |
6 929 |
7 215 |
6 349 |
Duty on tobacco products |
8 |
45 |
357 |
1 769 |
2 657 |
2 712 |
2 506 |
2 365 |
2 207 |
2 081 |
Duty on alcohol and spirits |
1 |
7 |
50 |
262 |
334 |
501 |
417 |
393 |
504 |
375 |
Duty on mineral oil |
7 |
75 |
637 |
2 016 |
2 878 |
4 242 |
3 894 |
3 971 |
4 182 |
3 607 |
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 |
322 |
286 |
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 |
299 |
255 |
Import duties |
11 |
90 |
111 |
220 |
314 |
279 |
153 |
181 |
299 |
255 |
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 |
1 859 |
1 493 |
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 |
45 |
35 |
5200 Taxes on use of goods and perform activities |
6 |
44 |
228 |
1 320 |
2 169 |
1 682 |
2 954 |
3 217 |
3 258 |
2 945 |
5210 Recurrent taxes |
5 |
24 |
219 |
1 320 |
2 169 |
1 682 |
2 954 |
3 217 |
3 258 |
2 945 |
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 |
819 |
789 |
5212 Paid by others: motor vehicles |
.. |
0 |
8 |
735 |
1 182 |
272 |
120 |
207 |
301 |
240 |
5213 Paid in respect of other goods |
0 |
1 |
1 |
304 |
389 |
585 |
2 053 |
2 230 |
2 138 |
1 916 |
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 |
733 |
663 |
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 |
299 |
255 |
SRF contributions collected on behalf of the EU |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
92 |
84 |
87 |
Total tax revenue on cash basis |
116 |
1 475 |
11 472 |
45 979 |
72 429 |
73 083 |
62 632 |
63 210 |
71 533 |
62 166 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
47 211 |
73 990 |
72 414 |
64 560 |
64 510 |
72 387 |
64 248 |
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 |
72 387 |
64 248 |
Imputed social contributions |
.. |
.. |
.. |
2 055 |
3 952 |
4 952 |
5 101 |
5 615 |
4 394 |
4 086 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
49 266 |
77 942 |
77 366 |
69 661 |
70 125 |
76 781 |
68 334 |
.. Not available
Note: Year ending 31st December. From 1998 data are on accrual basis.
Source: Ministry of Finance, General accounting Office, Directorate of General Government Budget in collaboration with the National Statistical Authority (ELSTAT).
Table 5.15. Hungary: Details of tax revenue, 1965-2020
Million HUF
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
.. |
.. |
.. |
5 132 570 |
10 098 955 |
10 121 687 |
11 668 441 |
13 519 622 |
17 308 702 |
17 425 586 |
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 |
17 244 422 |
17 362 091 |
1000 Taxes on income, profits and capital gains |
.. |
.. |
.. |
1 247 420 |
2 539 389 |
2 093 830 |
2 009 010 |
2 425 958 |
3 045 893 |
3 165 880 |
1100 Of individuals |
.. |
.. |
.. |
954 698 |
1 838 563 |
1 764 082 |
1 604 686 |
1 824 671 |
2 457 567 |
2 543 593 |
1110 On income and profits |
.. |
.. |
.. |
954 698 |
1 838 563 |
1 764 082 |
1 604 686 |
1 824 671 |
2 457 567 |
2 543 593 |
1120 On capital gains |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1200 Corporate |
.. |
.. |
.. |
292 722 |
700 826 |
329 748 |
404 324 |
601 287 |
588 326 |
622 287 |
Corporate income tax |
.. |
.. |
.. |
292 722 |
510 781 |
323 370 |
322 467 |
539 777 |
534 518 |
549 822 |
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 |
8 253 |
8 842 |
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 |
45 555 |
63 623 |
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 |
5 545 481 |
5 364 764 |
2100 Employees |
.. |
.. |
.. |
275 323 |
941 682 |
1 112 583 |
1 592 995 |
1 770 923 |
2 771 550 |
2 813 766 |
Pensions |
.. |
.. |
.. |
150 585 |
336 855 |
537 556 |
875 371 |
969 908 |
1 481 874 |
1 539 523 |
Health |
.. |
.. |
.. |
81 874 |
513 633 |
467 208 |
591 224 |
656 147 |
1 003 683 |
1 046 999 |
Unemployment |
.. |
.. |
.. |
42 864 |
91 194 |
107 819 |
126 400 |
144 868 |
285 993 |
227 244 |
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 |
2 745 966 |
2 521 692 |
Pensions |
.. |
.. |
.. |
734 456 |
1 508 490 |
1 800 864 |
2 254 959 |
2 235 536 |
1 961 423 |
1 781 794 |
Health |
.. |
.. |
.. |
385 019 |
693 705 |
169 202 |
25 546 |
398 618 |
783 108 |
738 506 |
Unemployment |
.. |
.. |
.. |
93 715 |
200 746 |
73 705 |
0 |
3 176 |
1 435 |
1 392 |
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 |
27 965 |
29 306 |
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 |
494 906 |
501 324 |
Rehabilitation contribution |
.. |
.. |
.. |
2 184 |
13 559 |
56 004 |
64 400 |
67 460 |
102 990 |
107 943 |
Training levy |
.. |
.. |
.. |
13 186 |
36 612 |
47 083 |
89 348 |
96 427 |
145 280 |
140 513 |
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 |
10 179 |
9 543 |
Tax on home-workers |
.. |
.. |
.. |
0 |
0 |
1 |
23 |
29 |
24 |
20 |
Lump sum tax for small taxpayers |
.. |
.. |
.. |
0 |
0 |
0 |
31 241 |
55 409 |
161 207 |
158 736 |
Small business tax |
.. |
.. |
.. |
0 |
0 |
0 |
11 865 |
12 142 |
75 226 |
84 569 |
4000 Taxes on property |
.. |
.. |
.. |
89 024 |
202 711 |
312 059 |
388 824 |
437 329 |
446 471 |
507 379 |
4100 Recurrent taxes on immovable property |
.. |
.. |
.. |
30 810 |
72 071 |
92 525 |
190 249 |
200 906 |
221 441 |
224 590 |
Land tax |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Building tax |
.. |
.. |
.. |
22 262 |
54 556 |
71 025 |
102 719 |
111 963 |
127 594 |
130 529 |
Development land tax |
.. |
.. |
.. |
3 099 |
6 900 |
9 861 |
19 395 |
19 102 |
24 095 |
26 168 |
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 |
14 566 |
14 770 |
Luxury tax |
.. |
.. |
.. |
0 |
134 |
0 |
0 |
0 |
0 |
0 |
Public utility tax |
.. |
.. |
.. |
0 |
0 |
0 |
54 939 |
55 906 |
54 509 |
52 502 |
Community tax |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
458 |
677 |
621 |
4110 Households |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4120 Others |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4200 Recurrent taxes on net wealth |
.. |
.. |
.. |
0 |
0 |
135 652 |
128 560 |
135 661 |
44 894 |
108 104 |
Surtax payable by financial institutions |
.. |
.. |
.. |
.. |
.. |
135 652 |
128 560 |
135 661 |
44 894 |
108 104 |
4210 Individual |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4220 Corporate |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4300 Estate, inheritance and gift taxes |
.. |
.. |
.. |
5 460 |
13 175 |
6 264 |
5 307 |
7 373 |
11 428 |
9 493 |
4310 Estate and inheritance taxes |
.. |
.. |
.. |
4 020 |
10 775 |
4 243 |
4 097 |
6 230 |
9 758 |
8 026 |
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 |
9 758 |
8 026 |
4320 Gift taxes |
.. |
.. |
.. |
1 440 |
2 400 |
2 021 |
1 210 |
1 143 |
1 670 |
1 467 |
Gift tax-local |
.. |
.. |
.. |
720 |
1 038 |
885 |
0 |
0 |
0 |
0 |
Gift tax-central |
.. |
.. |
.. |
720 |
1 363 |
1 136 |
1 210 |
1 143 |
1 670 |
1 467 |
4400 Taxes on financial and capital transactions |
.. |
.. |
.. |
52 754 |
117 465 |
77 618 |
64 708 |
93 389 |
168 708 |
165 192 |
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 |
168 708 |
165 192 |
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 |
7 742 057 |
7 863 946 |
5100 Taxes on production, sale, transfer, etc. |
.. |
.. |
.. |
2 052 712 |
3 751 218 |
4 272 312 |
5 002 824 |
5 798 298 |
7 524 731 |
7 645 017 |
5110 General taxes |
.. |
.. |
.. |
1 340 572 |
2 622 027 |
3 010 781 |
3 414 342 |
4 099 741 |
5 527 475 |
5 632 941 |
5111 Value added taxes |
.. |
.. |
.. |
1 153 750 |
2 013 271 |
2 325 608 |
2 693 555 |
3 309 540 |
4 526 757 |
4 717 048 |
5112 Sales tax |
.. |
.. |
.. |
0 |
0 |
37 795 |
47 927 |
50 635 |
90 743 |
96 406 |
Public health product tax |
.. |
.. |
.. |
.. |
.. |
0 |
19 090 |
29 882 |
54 912 |
57 685 |
Hydrocarbons stockholding fee |
.. |
.. |
.. |
.. |
.. |
37 795 |
28 837 |
20 753 |
35 831 |
38 721 |
5113 Other |
.. |
.. |
.. |
186 823 |
608 756 |
647 378 |
672 860 |
739 566 |
909 975 |
819 487 |
Local tax on company sales |
.. |
.. |
.. |
186 823 |
427 134 |
443 093 |
500 868 |
584 380 |
788 308 |
729 000 |
Simplified business tax |
.. |
.. |
.. |
0 |
152 812 |
181 880 |
110 021 |
89 406 |
43 364 |
1 690 |
Research and development contribution |
.. |
.. |
.. |
0 |
28 810 |
22 405 |
61 971 |
65 780 |
78 303 |
88 797 |
5120 Taxes on specific goods and services |
.. |
.. |
.. |
712 140 |
1 129 192 |
1 261 531 |
1 588 482 |
1 698 557 |
1 997 256 |
2 012 076 |
5121 Excise duties |
.. |
.. |
.. |
533 502 |
969 730 |
929 881 |
992 269 |
1 119 189 |
1 303 858 |
1 318 427 |
Road fund petrol tax |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Alcohol production duty |
.. |
.. |
.. |
3 848 |
5 621 |
3 021 |
196 |
8 007 |
7 640 |
6 535 |
Water fund tax |
.. |
.. |
.. |
6 017 |
13 171 |
14 444 |
13 164 |
12 305 |
12 513 |
12 632 |
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 |
80 511 |
74 825 |
Budget excises (central budget) |
.. |
.. |
.. |
505 942 |
916 869 |
877 778 |
915 546 |
1 015 555 |
1 184 136 |
1 207 253 |
Coffee |
.. |
.. |
.. |
3 200 |
0 |
0 |
0 |
0 |
0 |
0 |
Alcohol |
.. |
.. |
.. |
53 500 |
88 600 |
83 078 |
85 487 |
87 369 |
90 126 |
90 640 |
Tobacco |
.. |
.. |
.. |
107 000 |
252 400 |
251 778 |
312 509 |
321 922 |
369 155 |
409 123 |
Petrol |
.. |
.. |
.. |
156 000 |
218 200 |
216 728 |
189 755 |
206 220 |
238 390 |
227 025 |
Diesel |
.. |
.. |
.. |
157 000 |
256 600 |
293 588 |
308 736 |
375 026 |
459 013 |
459 231 |
Other oil |
.. |
.. |
.. |
6 000 |
2 200 |
2 567 |
3 451 |
3 608 |
2 364 |
1 711 |
Other budget excises |
.. |
.. |
.. |
30 343 |
93 442 |
30 039 |
15 608 |
21 410 |
25 088 |
19 523 |
Energy tax |
.. |
.. |
.. |
0 |
11 269 |
17 080 |
16 652 |
17 788 |
19 058 |
17 182 |
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 |
80 315 |
79 357 |
Customs duties |
.. |
.. |
.. |
137 730 |
37 174 |
33 446 |
35 307 |
52 395 |
80 315 |
79 357 |
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 |
587 967 |
590 136 |
Gambling tax |
.. |
.. |
.. |
27 935 |
71 804 |
62 718 |
41 316 |
44 972 |
39 656 |
48 956 |
Tourism tax |
.. |
.. |
.. |
4 379 |
0 |
0 |
0 |
0 |
0 |
0 |
Communal tourism tax |
.. |
.. |
.. |
2 943 |
4 935 |
5 798 |
8 411 |
10 475 |
16 249 |
3 953 |
Cultural contribution |
.. |
.. |
.. |
4 387 |
8 432 |
1 096 |
105 |
127 |
0 |
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 |
51 318 |
53 064 |
Surtax payable by financial institutions |
.. |
.. |
.. |
0 |
0 |
39 611 |
1 217 |
4 155 |
3 428 |
3 513 |
Specific sectors' surtax |
.. |
.. |
.. |
0 |
0 |
151 693 |
9 815 |
285 |
94 |
0 |
Telecommunication services tax |
.. |
.. |
.. |
0 |
0 |
0 |
50 176 |
54 516 |
53 412 |
58 709 |
Accident tax |
.. |
.. |
.. |
0 |
0 |
0 |
23 313 |
27 694 |
5 125 |
-10 |
Insurance tax |
.. |
.. |
.. |
0 |
0 |
4 018 |
28 088 |
30 108 |
87 784 |
97 220 |
Financial transaction levy |
.. |
.. |
.. |
0 |
0 |
0 |
289 321 |
205 616 |
245 548 |
213 979 |
Waste dumping contribution |
.. |
.. |
.. |
0 |
0 |
0 |
6 639 |
11 123 |
16 177 |
15 473 |
Advertising tax |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
5 675 |
6 451 |
0 |
Protection Fund levies (BEVA) |
.. |
.. |
.. |
0 |
0 |
1 036 |
1 000 |
2 600 |
7 328 |
7 624 |
Protection Fund levies (OBA) |
.. |
.. |
.. |
0 |
0 |
2 435 |
7 299 |
14 391 |
10 041 |
10 027 |
Protection Fund levies (Resolution Fund) |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
7 290 |
12 114 |
16 576 |
Protection Fund levies (SZHTKA) |
.. |
.. |
.. |
0 |
0 |
0 |
5 |
923 |
1 166 |
1 226 |
Protection Fund levies (KA) |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
4 765 |
4 744 |
Tourism development contribution |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
27 311 |
7 445 |
Protection Fund Levies (PGA) |
.. |
.. |
.. |
332 |
750 |
1 045 |
0 |
0 |
0 |
0 |
Retail tax |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
47 637 |
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 |
25 116 |
24 156 |
Sugar duty |
.. |
.. |
.. |
.. |
15 659 |
650 |
881 |
765 |
0 |
0 |
Payments by companies in the energy sector (MAVIR) |
.. |
.. |
.. |
.. |
0 |
0 |
52 824 |
60 729 |
25 116 |
24 156 |
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 |
217 326 |
218 929 |
5210 Recurrent taxes |
.. |
.. |
.. |
25 454 |
74 268 |
106 903 |
121 126 |
130 238 |
201 235 |
206 069 |
Tax on domestically registered vehicles-local |
.. |
.. |
.. |
12 622 |
62 432 |
71 112 |
69 248 |
73 248 |
84 095 |
85 563 |
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 |
36 928 |
37 511 |
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 |
80 212 |
82 995 |
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 |
6 413 |
6 357 |
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 |
144 |
155 |
Sale of emission allowances |
.. |
.. |
.. |
0 |
0 |
0 |
10 561 |
17 479 |
72 223 |
74 177 |
Concession fees (tobacco shops) |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
996 |
1 432 |
2 306 |
5220 Non-recurrent taxes |
.. |
.. |
.. |
3 273 |
6 875 |
4 650 |
3 570 |
7 899 |
16 091 |
12 860 |
Land protection levy |
.. |
.. |
.. |
1 640 |
3 777 |
2 488 |
1 881 |
3 610 |
8 331 |
5 776 |
Vehicle weight fee |
.. |
.. |
.. |
805 |
1 288 |
820 |
624 |
0 |
2 948 |
2 059 |
Game protection contribution |
.. |
.. |
.. |
178 |
176 |
1 |
0 |
0 |
0 |
0 |
Casino license fee |
.. |
.. |
.. |
650 |
1 635 |
1 341 |
1 065 |
4 289 |
4 812 |
5 025 |
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 |
33 894 |
22 293 |
Unallocable tax penalties |
.. |
.. |
.. |
23 546 |
33 321 |
36 250 |
37 507 |
35 530 |
25 751 |
22 293 |
6100 Paid solely by business |
.. |
.. |
.. |
957 |
6 911 |
2 485 |
0 |
9 156 |
8 143 |
0 |
Nuclear contribution |
.. |
.. |
.. |
957 |
6 711 |
2 485 |
.. |
9 156 |
8 143 |
.. |
Medicine tax |
.. |
.. |
.. |
0 |
200 |
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 |
64 280 |
63 495 |
Total tax revenue on cash basis |
.. |
.. |
.. |
5 132 570 |
10 020 734 |
10 137 257 |
11 480 296 |
13 218 609 |
16 799 260 |
16 994 769 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
.. |
10 098 955 |
10 121 687 |
11 668 441 |
13 519 622 |
17 308 702 |
17 425 586 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
.. |
45 120 |
49 057 |
73 565 |
76 364 |
38 847 |
32 597 |
Social security contributions |
.. |
.. |
.. |
.. |
0 |
11 675 |
36 063 |
40 688 |
3 386 |
84 |
Duty for state procedures |
.. |
.. |
.. |
.. |
45 084 |
37 331 |
37 417 |
35 653 |
35 443 |
32 498 |
Other taxes |
.. |
.. |
.. |
.. |
36 |
51 |
85 |
23 |
18 |
15 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
.. |
-49 439 |
-53 707 |
-51 838 |
-48 414 |
-38 432 |
-35 100 |
Water fund tax |
.. |
.. |
.. |
.. |
-13 171 |
-14 444 |
-13 164 |
-12 305 |
-12 513 |
-12 632 |
Tax on foreign registered vehicles |
.. |
.. |
.. |
.. |
-1 655 |
-1 397 |
0 |
0 |
0 |
0 |
Environmental protection fee |
.. |
.. |
.. |
.. |
-446 |
-593 |
-520 |
-265 |
-144 |
-155 |
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 |
-25 751 |
-22 293 |
Tax on home-workers |
.. |
.. |
.. |
.. |
0 |
-1 |
-23 |
-29 |
-24 |
-20 |
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 |
983 |
953 |
Miscellaneous differences |
.. |
.. |
.. |
.. |
-2 687 |
-28 |
2 |
-43 |
190 |
1 433 |
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 |
-1 |
-1 |
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 |
191 |
1 434 |
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 |
17 310 290 |
17 425 469 |
Imputed social contributions |
.. |
.. |
.. |
.. |
21 113 |
24 841 |
21 669 |
28 783 |
21 940 |
28 280 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
.. |
10 114 825 |
10 143 543 |
11 713 362 |
13 577 541 |
17 332 230 |
17 453 749 |
.. 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.
Source: Ministry of Finance, Economic Department.
Table 5.16. Iceland: Details of tax revenue, 1965-2020
Million ISK
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
60 |
4 731 |
114 932 |
254 571 |
532 769 |
541 578 |
676 142 |
812 002 |
1 061 978 |
1 061 089 |
1000 Taxes on income, profits and capital gains |
13 |
1 211 |
34 106 |
101 488 |
241 378 |
239 664 |
315 577 |
380 979 |
530 192 |
542 035 |
1100 Of individuals |
12 |
1 092 |
30 908 |
88 492 |
180 070 |
197 318 |
258 623 |
297 979 |
435 351 |
457 255 |
1110 On income and profits |
.. |
.. |
30 908 |
88 492 |
180 070 |
197 318 |
258 623 |
297 979 |
435 351 |
457 255 |
1120 On capital gains |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1200 Corporate |
1 |
119 |
3 198 |
8 371 |
32 555 |
14 609 |
40 479 |
52 544 |
62 972 |
64 447 |
1210 On profits |
.. |
.. |
3 198 |
8 371 |
32 555 |
14 609 |
40 479 |
52 544 |
62 972 |
64 447 |
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 |
31 868 |
20 333 |
2000 Social security contributions |
5 |
102 |
3 607 |
19 680 |
39 594 |
63 599 |
69 899 |
79 707 |
97 423 |
88 364 |
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 |
97 423 |
88 364 |
2410 On a payroll basis |
.. |
.. |
.. |
19 680 |
39 594 |
63 599 |
69 899 |
79 707 |
97 423 |
88 364 |
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 |
9 124 |
9 233 |
4000 Taxes on property |
2 |
297 |
9 689 |
16 839 |
23 039 |
35 412 |
42 520 |
39 160 |
58 366 |
66 312 |
4100 Recurrent taxes on immovable property |
1 |
138 |
4 131 |
10 107 |
20 567 |
28 542 |
30 664 |
34 879 |
52 522 |
56 040 |
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 |
10 |
34 |
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 |
4 668 |
9 059 |
4310 Estate and inheritance taxes |
0 |
6 |
235 |
765 |
1 663 |
2 613 |
2 437 |
2 919 |
4 668 |
9 059 |
4320 Gift taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4400 Taxes on financial and capital transactions |
1 |
84 |
2 921 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4500 Non-recurrent taxes |
0 |
0 |
0 |
113 |
460 |
146 |
233 |
362 |
623 |
612 |
4510 On net wealth |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4520 Other non-recurrent taxes |
.. |
.. |
.. |
113 |
460 |
146 |
233 |
362 |
623 |
612 |
4600 Other recurrent taxes on property |
0 |
0 |
0 |
681 |
356 |
263 |
299 |
343 |
542 |
567 |
5000 Taxes on goods and services |
37 |
2 834 |
58 943 |
115 389 |
225 480 |
194 088 |
230 592 |
267 155 |
348 278 |
335 971 |
5100 Taxes on production, sale, transfer, etc. |
37 |
2 778 |
56 564 |
103 813 |
202 449 |
182 953 |
219 244 |
254 422 |
325 802 |
312 821 |
5110 General taxes |
10 |
1 368 |
37 084 |
75 811 |
148 085 |
126 351 |
153 800 |
188 001 |
248 554 |
239 773 |
5111 Value added taxes |
0 |
0 |
32 698 |
72 668 |
138 601 |
123 695 |
149 828 |
183 674 |
243 285 |
233 732 |
5112 Sales tax |
10 |
1 368 |
4 386 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5113 Other |
0 |
0 |
0 |
3 143 |
9 484 |
2 656 |
3 973 |
4 327 |
5 269 |
6 040 |
5120 Taxes on specific goods and services |
27 |
1 410 |
19 480 |
28 002 |
54 364 |
56 603 |
65 444 |
66 421 |
77 248 |
73 049 |
5121 Excise duties |
1 |
311 |
2 346 |
23 585 |
45 891 |
46 711 |
55 171 |
56 909 |
66 833 |
64 251 |
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 |
5 952 |
5 815 |
4 989 |
3 430 |
2 575 |
5124 Taxes on exports |
1 |
2 |
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 |
1 |
69 |
1 404 |
1 715 |
3 026 |
3 940 |
4 457 |
4 523 |
6 986 |
6 223 |
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 |
22 476 |
23 150 |
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 |
18 594 |
19 174 |
6100 Paid solely by business |
2 |
107 |
4 145 |
418 |
628 |
763 |
5 255 |
32 477 |
11 629 |
12 046 |
6200 Other |
0 |
0 |
371 |
573 |
1 130 |
5 225 |
5 766 |
5 887 |
6 966 |
7 127 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
Tax expenditure component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Transfer component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Non-wastable tax credits against 1210 |
.. |
.. |
.. |
.. |
.. |
.. |
1 025 |
1 190 |
3 577 |
4 361 |
Tax expenditure component |
.. |
.. |
.. |
.. |
.. |
.. |
127 |
173 |
608 |
824 |
Transfer component |
.. |
.. |
.. |
.. |
.. |
.. |
898 |
1 017 |
2 969 |
4 362 |
Total tax revenue on cash basis |
60 |
4 731 |
114 932 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total tax revenue on accrual basis |
.. |
.. |
.. |
254 571 |
532 769 |
541 578 |
676 142 |
812 002 |
1 061 978 |
1 061 089 |
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 |
-4 668 |
-9 059 |
Estate and inheritance taxes (4310) |
.. |
.. |
.. |
-765 |
-1 663 |
-2 613 |
-2 437 |
-2 919 |
-4 668 |
-9 059 |
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 |
.. |
.. |
.. |
253 806 |
531 105 |
538 964 |
673 704 |
809 084 |
1 057 310 |
1 052 029 |
Imputed social contributions |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
253 806 |
531 105 |
538 964 |
673 704 |
809 084 |
1 057 310 |
1 052 029 |
.. Not available
Note: Year ending 31st December. From 1998 data are on accrual basis.
Source: Statistics Iceland.
Table 5.17. Ireland: Details of tax revenue, 1965-2020
Million EUR
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
317 |
4 046 |
12 260 |
33 363 |
60 790 |
46 399 |
51 459 |
60 898 |
77 962 |
74 034 |
Total tax revenue exclusive of taxes collected for the EU |
.. |
.. |
12 075 |
33 155 |
60 517 |
46 170 |
51 212 |
60 572 |
77 505 |
73 624 |
1000 Taxes on income, profits and capital gains |
82 |
1 478 |
4 662 |
14 551 |
25 364 |
18 617 |
21 298 |
26 599 |
35 560 |
36 333 |
1100 Of individuals |
53 |
1 294 |
4 059 |
10 650 |
18 970 |
14 665 |
17 020 |
19 722 |
24 671 |
24 380 |
1110 On income and profits |
53 |
1 286 |
4 023 |
9 876 |
15 872 |
14 320 |
16 652 |
19 053 |
23 599 |
23 428 |
Income tax |
66 |
1 286 |
4 023 |
9 876 |
15 872 |
14 320 |
16 652 |
19 053 |
23 599 |
23 428 |
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 |
1 072 |
952 |
1200 Corporate |
29 |
184 |
603 |
3 900 |
6 395 |
3 945 |
4 273 |
6 873 |
10 888 |
11 954 |
1210 On profits |
29 |
184 |
603 |
3 900 |
6 395 |
3 945 |
4 273 |
6 873 |
10 888 |
11 954 |
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 |
10 887 |
11 953 |
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 |
8 871 |
9 999 |
13 110 |
12 285 |
2100 Employees |
10 |
190 |
570 |
962 |
1 926 |
3 195 |
3 141 |
3 327 |
3 977 |
3 785 |
2110 On a payroll basis |
.. |
.. |
570 |
962 |
1 926 |
3 195 |
3 141 |
3 327 |
3 977 |
3 785 |
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 |
8 501 |
7 868 |
2210 On a payroll basis |
.. |
.. |
1 092 |
2 814 |
5 796 |
4 932 |
5 326 |
6 211 |
8 501 |
7 868 |
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 |
632 |
632 |
2310 On a payroll basis |
.. |
.. |
67 |
190 |
421 |
331 |
403 |
460 |
632 |
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 |
774 |
717 |
4000 Taxes on property |
48 |
213 |
569 |
1 902 |
4 789 |
2 389 |
3 632 |
3 918 |
4 435 |
3 687 |
4100 Recurrent taxes on immovable property |
39 |
139 |
312 |
587 |
1 233 |
1 322 |
1 724 |
1 864 |
1 933 |
1 215 |
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 |
531 |
505 |
4310 Estate and inheritance taxes |
6 |
14 |
45 |
210 |
337 |
192 |
259 |
365 |
467 |
499 |
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 |
64 |
6 |
4400 Taxes on financial and capital transactions |
3 |
59 |
209 |
1 090 |
3 151 |
832 |
1 093 |
1 484 |
1 971 |
1 968 |
Stamp duty |
3 |
59 |
209 |
1 090 |
3 151 |
832 |
1 093 |
1 484 |
1 971 |
1 968 |
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 |
24 078 |
21 002 |
5100 Taxes on production, sale, transfer, etc. |
155 |
1 741 |
4 939 |
12 374 |
20 982 |
15 319 |
15 789 |
18 036 |
22 263 |
19 183 |
5110 General taxes |
18 |
597 |
2 500 |
7 643 |
14 355 |
10 067 |
10 372 |
11 831 |
15 271 |
12 753 |
5111 Value added taxes |
0 |
597 |
2 500 |
7 643 |
14 355 |
10 067 |
10 372 |
11 831 |
15 271 |
12 753 |
Value added tax |
.. |
597 |
2 500 |
7 643 |
14 355 |
10 067 |
10 372 |
11 831 |
15 271 |
12 753 |
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 |
6 992 |
6 430 |
5121 Excise duties |
124 |
1 045 |
2 084 |
4 402 |
6 125 |
4 859 |
5 013 |
5 474 |
5 974 |
5 470 |
Beer |
19 |
192 |
356 |
475 |
459 |
316 |
363 |
418 |
421 |
348 |
Oils |
31 |
330 |
745 |
1 491 |
2 204 |
2 099 |
2 035 |
2 120 |
2 165 |
1 805 |
Spirits |
16 |
148 |
153 |
241 |
363 |
244 |
282 |
313 |
375 |
379 |
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 |
1 137 |
1 202 |
Wine, cider, perry |
1 |
18 |
46 |
154 |
297 |
266 |
354 |
414 |
433 |
478 |
Motor vehicle (incl. tyres) |
7 |
148 |
331 |
985 |
1 554 |
395 |
459 |
702 |
950 |
717 |
Others |
1 |
11 |
11 |
20 |
57 |
379 |
457 |
451 |
493 |
541 |
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 |
342 |
272 |
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 |
676 |
688 |
Duty on betting |
2 |
19 |
37 |
59 |
36 |
30 |
26 |
37 |
110 |
83 |
Sweepstakes duty |
1 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Bank levy |
0 |
0 |
46 |
61 |
66 |
-70 |
-23 |
190 |
398 |
427 |
Other |
0 |
1 |
88 |
2 |
127 |
204 |
154 |
178 |
168 |
178 |
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 |
1 815 |
1 819 |
5210 Recurrent taxes |
11 |
28 |
201 |
555 |
1 100 |
1 300 |
1 532 |
1 977 |
1 815 |
1 819 |
5211 Paid by households: motor vehicles |
6 |
14 |
100 |
373 |
723 |
768 |
888 |
904 |
795 |
756 |
5212 Paid by others: motor vehicles |
5 |
11 |
82 |
124 |
239 |
256 |
284 |
281 |
241 |
235 |
5213 Paid in respect of other goods |
0 |
3 |
20 |
58 |
138 |
276 |
360 |
792 |
779 |
828 |
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 |
5 |
9 |
6100 Paid solely by business |
.. |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
6200 Other |
.. |
.. |
.. |
.. |
.. |
6 |
23 |
12 |
5 |
9 |
Memorandum items |
||||||||||
Customs duties collected on behalf of the EU |
.. |
.. |
148 |
208 |
273 |
229 |
247 |
327 |
342 |
272 |
SRF contributions collected on behalf of the EU |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
114 |
138 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
.. |
.. |
843 |
1 073 |
816 |
555 |
413 |
400 |
Tax expenditure component |
.. |
.. |
.. |
.. |
843 |
1 073 |
816 |
555 |
413 |
400 |
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 |
51 491 |
60 867 |
77 815 |
73 733 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
33 363 |
60 790 |
46 399 |
51 459 |
60 898 |
77 962 |
74 034 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
0 |
0 |
178 |
178 |
177 |
185 |
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 |
51 637 |
61 075 |
78 147 |
74 219 |
Imputed social contributions |
.. |
.. |
.. |
1 366 |
2 579 |
1 053 |
2 064 |
2 223 |
2 917 |
3 144 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
34 729 |
63 369 |
47 630 |
53 700 |
63 298 |
81 064 |
77 362 |
.. 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.
Table 5.18. Israel: Details of tax revenue, 1965-2020
Million ILS
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
.. |
.. |
.. |
189 300 |
252 028 |
269 672 |
326 855 |
366 044 |
430 461 |
420 585 |
1000 Taxes on income, profits and capital gains |
.. |
.. |
.. |
74 551 |
91 530 |
78 265 |
101 481 |
113 966 |
140 453 |
139 321 |
1100 Of individuals |
.. |
.. |
.. |
54 753 |
56 434 |
48 214 |
57 311 |
70 885 |
89 493 |
91 900 |
1110 On income and profits |
.. |
.. |
.. |
53 698 |
55 213 |
47 550 |
55 831 |
68 455 |
86 593 |
88 630 |
On wages – deduction at source |
.. |
.. |
.. |
45 278 |
45 515 |
40 159 |
46 458 |
54 087 |
68 041 |
70 414 |
On self employement income – deduction at source |
.. |
.. |
.. |
688 |
0 |
853 |
1 051 |
0 |
83 |
96 |
On self employement income – other |
.. |
.. |
.. |
7 731 |
9 698 |
6 538 |
8 322 |
14 368 |
18 469 |
18 120 |
1120 On capital gains |
.. |
.. |
.. |
1 055 |
1 221 |
664 |
1 480 |
2 430 |
2 900 |
3 270 |
1200 Corporate |
.. |
.. |
.. |
18 001 |
30 210 |
23 113 |
36 639 |
34 676 |
43 291 |
38 831 |
1210 On profits |
.. |
.. |
.. |
16 109 |
27 582 |
22 291 |
33 959 |
33 446 |
41 731 |
37 071 |
Deduction at source |
.. |
.. |
.. |
361 |
0 |
520 |
751 |
0 |
41 |
49 |
In lieu of VAT on the profits of Financial Institutions |
.. |
.. |
.. |
1 290 |
2 200 |
1 920 |
2 560 |
1 890 |
2 500 |
2 700 |
Other |
.. |
.. |
.. |
14 458 |
25 382 |
19 850 |
30 648 |
31 556 |
39 190 |
34 322 |
1220 On capital gains |
.. |
.. |
.. |
1 892 |
2 628 |
822 |
2 680 |
1 230 |
1 560 |
1 760 |
1300 Unallocable between 1100 and 1200 |
.. |
.. |
.. |
1 797 |
4 886 |
6 938 |
7 531 |
8 405 |
7 669 |
8 590 |
Tax deducted at the source on the capital market |
.. |
.. |
.. |
1 797 |
4 886 |
6 938 |
7 531 |
8 405 |
7 669 |
8 590 |
2000 Social security contributions |
.. |
.. |
.. |
27 565 |
37 909 |
45 343 |
53 364 |
59 561 |
74 420 |
73 031 |
2100 Employees |
.. |
.. |
.. |
15 771 |
23 093 |
27 788 |
31 537 |
34 692 |
41 852 |
40 797 |
2110 On a payroll basis |
.. |
.. |
.. |
15 771 |
23 093 |
27 788 |
31 537 |
34 692 |
41 852 |
40 797 |
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 |
23 105 |
22 564 |
2210 On a payroll basis |
.. |
.. |
.. |
8 182 |
9 960 |
11 427 |
15 026 |
17 247 |
23 105 |
22 564 |
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 |
9 464 |
9 670 |
2310 On a payroll basis |
.. |
.. |
.. |
3 612 |
4 856 |
6 128 |
6 802 |
7 622 |
9 464 |
9 670 |
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 |
16 168 |
16 191 |
Employers tax on the the non-profit sector other than govt |
.. |
.. |
.. |
1 250 |
1 500 |
320 |
390 |
410 |
555 |
472 |
In lieu of VAT on the wage-bill in the non-profit sector |
.. |
.. |
.. |
4 260 |
6 580 |
7 650 |
9 540 |
10 320 |
12 521 |
12 716 |
In lieu VAT on the wage-bill in Financial Institutions |
.. |
.. |
.. |
1 340 |
1 840 |
2 310 |
2 850 |
3 040 |
3 092 |
3 003 |
4000 Taxes on property |
.. |
.. |
.. |
17 987 |
25 049 |
30 029 |
34 144 |
40 609 |
45 794 |
43 409 |
4100 Recurrent taxes on immovable property |
.. |
.. |
.. |
11 311 |
16 156 |
18 768 |
21 499 |
23 702 |
27 105 |
25 031 |
Land tax |
.. |
.. |
.. |
442 |
52 |
48 |
59 |
44 |
25 |
10 |
4110 Households |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4120 Others |
.. |
.. |
.. |
10 869 |
16 104 |
18 720 |
21 440 |
23 658 |
27 080 |
25 022 |
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 |
6 923 |
6 864 |
Transaction tax on the buyer of real estate |
.. |
.. |
.. |
1 972 |
3 084 |
4 024 |
4 513 |
6 731 |
6 917 |
6 864 |
Transaction tax on the seller of real estate |
.. |
.. |
.. |
206 |
404 |
27 |
19 |
1 |
6 |
0 |
Stamp tax |
.. |
.. |
.. |
1 003 |
67 |
20 |
0 |
0 |
0 |
0 |
4500 Non-recurrent taxes |
.. |
.. |
.. |
3 495 |
5 338 |
7 190 |
8 114 |
10 175 |
11 766 |
11 514 |
4510 On net wealth |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4520 Other non-recurrent taxes |
.. |
.. |
.. |
3 495 |
5 338 |
7 190 |
8 114 |
10 175 |
11 766 |
11 514 |
Capital gains tax on real estate |
.. |
.. |
.. |
3 495 |
5 338 |
7 190 |
8 114 |
10 175 |
11 766 |
11 514 |
4600 Other recurrent taxes on property |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5000 Taxes on goods and services |
.. |
.. |
.. |
62 347 |
87 621 |
105 756 |
125 086 |
138 138 |
153 626 |
148 633 |
5100 Taxes on production, sale, transfer, etc. |
.. |
.. |
.. |
57 887 |
81 108 |
98 094 |
116 334 |
128 277 |
143 066 |
138 750 |
5110 General taxes |
.. |
.. |
.. |
49 876 |
67 570 |
79 947 |
97 356 |
107 765 |
120 541 |
118 854 |
5111 Value added taxes |
.. |
.. |
.. |
39 805 |
53 983 |
65 510 |
81 523 |
90 824 |
102 463 |
100 373 |
5112 Sales tax |
.. |
.. |
.. |
10 071 |
13 587 |
14 437 |
15 833 |
16 941 |
18 078 |
18 481 |
On domestic production |
.. |
.. |
.. |
662 |
287 |
291 |
457 |
450 |
287 |
303 |
On imports |
.. |
.. |
.. |
9 409 |
13 300 |
14 146 |
15 376 |
16 491 |
17 791 |
18 178 |
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 |
22 525 |
19 896 |
5121 Excise duties |
.. |
.. |
.. |
6 595 |
11 323 |
15 458 |
16 680 |
17 642 |
19 509 |
17 021 |
On domestically refined fuel |
.. |
.. |
.. |
5 666 |
10 590 |
14 637 |
15 876 |
17 008 |
18 966 |
16 526 |
On domestically processed tobacco products |
.. |
.. |
.. |
929 |
733 |
821 |
804 |
634 |
543 |
495 |
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 |
3 016 |
2 875 |
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 |
.. |
.. |
.. |
4 460 |
6 512 |
7 663 |
8 752 |
9 861 |
10 560 |
9 884 |
5210 Recurrent taxes |
.. |
.. |
.. |
4 460 |
6 512 |
7 663 |
8 752 |
9 861 |
10 560 |
9 884 |
5211 Paid by households: motor vehicles |
.. |
.. |
.. |
1 436 |
1 895 |
2 274 |
2 249 |
2 515 |
2 966 |
2 868 |
5212 Paid by others: motor vehicles |
.. |
.. |
.. |
479 |
632 |
758 |
1 580 |
1 723 |
1 927 |
1 864 |
5213 Paid in respect of other goods |
.. |
.. |
.. |
2 546 |
3 986 |
4 630 |
4 923 |
5 623 |
5 668 |
5 152 |
Licences collected by the Ministry of Transportation |
.. |
.. |
.. |
257 |
535 |
350 |
132 |
196 |
165 |
64 |
Licences collected by the Ministry of Communication |
.. |
.. |
.. |
151 |
0 |
274 |
299 |
338 |
371 |
356 |
Licences collected by other ministries |
.. |
.. |
.. |
1 587 |
2 597 |
2 989 |
3 245 |
3 781 |
3 624 |
3 331 |
Business and professional licences paid locally |
.. |
.. |
.. |
500 |
769 |
917 |
1 122 |
1 181 |
1 353 |
1 250 |
Other local authority fees |
.. |
.. |
.. |
51 |
86 |
101 |
125 |
128 |
155 |
150 |
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 |
1 327 |
1 283 |
Tax expenditure component |
.. |
.. |
.. |
.. |
.. |
84 |
879 |
1 348 |
1 327 |
1 283 |
Transfer component |
.. |
.. |
.. |
.. |
.. |
3 |
32 |
67 |
0 |
0 |
Non-wastable tax credits against 1210 |
.. |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
Tax expenditure component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Transfer component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total tax revenue on cash basis |
.. |
.. |
.. |
189 300 |
252 028 |
269 672 |
326 855 |
366 044 |
430 461 |
420 585 |
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 |
.. |
.. |
.. |
189 300 |
252 028 |
269 672 |
326 855 |
366 044 |
430 461 |
420 585 |
Imputed social contributions |
.. |
.. |
.. |
6 172 |
7 131 |
8 203 |
9 084 |
9 186 |
9 072 |
8 826 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
195 472 |
259 159 |
277 875 |
335 940 |
375 230 |
439 533 |
429 411 |
.. Not available
Note: Year ending 31st December. Data are on a cash basis.
Source: Israel Central Bureau of Statistics and Israel Ministry of Finance.
Table 5.19. Italy: Details of tax revenue, 1965-2020
Million EUR
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
5 505 |
60 422 |
265 116 |
503 096 |
671 189 |
671 912 |
706 829 |
711 114 |
759 445 |
706 743 |
Total tax revenue exclusive of taxes collected for the EU |
.. |
.. |
263 829 |
501 560 |
668 928 |
669 687 |
704 939 |
706 522 |
756 285 |
703 791 |
1000 Taxes on income, profits and capital gains |
982 |
18 821 |
96 707 |
166 912 |
226 498 |
219 547 |
233 294 |
225 934 |
239 859 |
231 868 |
1100 Of individuals |
603 |
13 940 |
69 654 |
124 918 |
172 136 |
180 512 |
185 996 |
184 622 |
196 283 |
189 206 |
1110 On income and profits |
603 |
13 796 |
68 786 |
124 233 |
172 122 |
180 505 |
185 991 |
184 619 |
196 283 |
189 206 |
Personal income tax |
0 |
11 538 |
57 318 |
121 211 |
162 644 |
173 991 |
175 921 |
173 007 |
185 726 |
178 938 |
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 |
47 |
53 |
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 |
1 751 |
1 742 |
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 |
7 798 |
7 583 |
Direct taxes refund (60%) |
0 |
0 |
41 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Other |
0 |
53 |
123 |
0 |
534 |
681 |
501 |
581 |
962 |
890 |
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 |
35 176 |
34 162 |
1210 On profits |
379 |
4 494 |
26 027 |
34 242 |
50 520 |
36 736 |
41 190 |
33 528 |
35 172 |
34 160 |
Corporation tax |
0 |
1 245 |
9 042 |
28 877 |
47 192 |
34 841 |
39 160 |
31 927 |
32 781 |
31 936 |
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 |
31 |
36 |
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 |
472 |
592 |
Local income tax paid by firms |
0 |
1 245 |
6 738 |
100 |
15 |
13 |
12 |
12 |
6 |
4 |
Direct taxes refund (40%) |
0 |
0 |
27 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Other |
0 |
36 |
82 |
832 |
943 |
1 277 |
546 |
776 |
1 882 |
1 592 |
1220 On capital gains |
0 |
216 |
578 |
457 |
9 |
4 |
4 |
2 |
4 |
2 |
Municipal capital gains tax on buildings paid by firms (40%) |
.. |
216 |
578 |
457 |
9 |
4 |
4 |
2 |
4 |
2 |
1300 Unallocable between 1100 and 1200 |
0 |
171 |
448 |
7 295 |
3 833 |
2 295 |
6 104 |
7 782 |
8 399 |
8 500 |
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 |
8 399 |
8 500 |
2000 Social security contributions |
1 881 |
22 976 |
87 256 |
143 629 |
200 772 |
209 122 |
210 462 |
214 376 |
237 290 |
224 781 |
2100 Employees |
.. |
4 171 |
16 753 |
27 333 |
35 715 |
37 598 |
39 284 |
39 805 |
44 486 |
41 351 |
2110 On a payroll basis |
.. |
.. |
.. |
27 333 |
35 715 |
37 598 |
39 284 |
39 805 |
44 486 |
41 351 |
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 |
158 616 |
149 824 |
2210 On a payroll basis |
.. |
.. |
.. |
99 904 |
137 924 |
144 281 |
141 629 |
143 273 |
158 616 |
149 824 |
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 |
34 188 |
33 606 |
2310 On a payroll basis |
.. |
.. |
.. |
16 392 |
27 133 |
27 243 |
29 549 |
31 298 |
34 188 |
33 606 |
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 |
43 243 |
40 443 |
4100 Recurrent taxes on immovable property |
96 |
7 |
1 |
9 354 |
12 778 |
9 663 |
20 748 |
25 558 |
22 002 |
21 270 |
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 |
20 824 |
21 137 |
Tax on indivisible services (TASI) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4 760 |
1 178 |
133 |
4110 Households |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4120 Others |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4200 Recurrent taxes on net wealth |
0 |
0 |
0 |
14 |
1 |
2 118 |
2 547 |
231 |
226 |
427 |
4210 Individual |
.. |
.. |
.. |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
4220 Corporate |
.. |
.. |
.. |
9 |
1 |
2 118 |
2 547 |
231 |
226 |
427 |
4300 Estate, inheritance and gift taxes |
47 |
128 |
376 |
1 005 |
149 |
483 |
622 |
674 |
798 |
396 |
Inheritance and gift duty |
33 |
119 |
376 |
1 005 |
149 |
483 |
622 |
674 |
798 |
396 |
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 |
18 800 |
17 252 |
Registration tax |
120 |
1 048 |
2 421 |
6 794 |
9 410 |
9 019 |
7 353 |
7 625 |
9 587 |
8 118 |
Mortgage taxes and land registry duties |
22 |
190 |
469 |
1 067 |
2 525 |
2 071 |
1 841 |
1 529 |
1 625 |
1 464 |
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 |
7 190 |
7 261 |
Other |
0 |
123 |
530 |
0 |
0 |
0 |
0 |
491 |
398 |
409 |
4500 Non-recurrent taxes |
0 |
0 |
0 |
98 |
151 |
916 |
985 |
309 |
228 |
121 |
4510 On net wealth |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4520 Other non-recurrent taxes |
.. |
.. |
.. |
98 |
151 |
916 |
985 |
309 |
228 |
121 |
4600 Other recurrent taxes on property |
0 |
0 |
0 |
569 |
1 311 |
1 896 |
1 889 |
2 242 |
1 189 |
977 |
5000 Taxes on goods and services |
2 173 |
15 990 |
74 280 |
141 852 |
171 869 |
178 863 |
187 210 |
196 473 |
214 775 |
190 248 |
5100 Taxes on production, sale, transfer, etc. |
2 037 |
15 251 |
67 083 |
127 281 |
155 191 |
160 775 |
164 597 |
174 443 |
187 651 |
164 766 |
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 |
111 464 |
99 902 |
5111 Value added taxes |
0 |
9 438 |
38 940 |
77 473 |
95 623 |
97 586 |
93 921 |
100 692 |
111 464 |
99 669 |
VAT |
.. |
9 438 |
38 940 |
77 473 |
95 623 |
97 586 |
93 921 |
100 692 |
111 464 |
99 669 |
5112 Sales tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5113 Other |
710 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
233 |
General tax on receipts |
662 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
0 |
Compensation tax on imported products |
48 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
0 |
Digital Services Tax |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
233 |
5120 Taxes on specific goods and services |
1 327 |
5 886 |
28 048 |
49 808 |
59 568 |
63 189 |
70 676 |
73 751 |
76 187 |
64 864 |
5121 Excise duties |
816 |
4 088 |
20 304 |
31 479 |
32 904 |
36 414 |
45 720 |
46 238 |
47 108 |
40 119 |
Duty on mineral oils |
465 |
3 462 |
15 928 |
22 172 |
23 252 |
22 884 |
26 332 |
25 759 |
25 907 |
21 454 |
Duty on spirits |
27 |
87 |
206 |
486 |
595 |
570 |
571 |
600 |
652 |
593 |
Duty on beer |
12 |
54 |
172 |
242 |
489 |
476 |
532 |
633 |
709 |
624 |
Duty on sugars |
22 |
25 |
68 |
120 |
0 |
5 |
10 |
5 |
0 |
0 |
Duty on electricity |
20 |
51 |
2 018 |
3 079 |
3 034 |
7 152 |
13 542 |
15 246 |
15 150 |
13 507 |
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 |
4 666 |
3 922 |
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 |
17 |
12 |
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 |
10 653 |
10 539 |
Duty on tobacco |
292 |
1 033 |
3 248 |
7 712 |
10 436 |
10 978 |
10 679 |
10 710 |
10 652 |
10 538 |
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 |
2 314 |
1 971 |
Common Customs tariff (CEE) |
0 |
0 |
836 |
1 536 |
2 261 |
2 225 |
1 890 |
2 246 |
2 314 |
1 971 |
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 |
16 112 |
12 235 |
Entertainment tax |
20 |
59 |
167 |
118 |
68 |
58 |
42 |
40 |
32 |
15 |
Stamp duty |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on advertisements |
6 |
56 |
168 |
389 |
392 |
384 |
424 |
405 |
455 |
374 |
Tax on lotto, lotteries, betting and Totocalcio game |
3 |
123 |
617 |
4 164 |
7 144 |
7 983 |
7 088 |
7 488 |
10 514 |
6 930 |
Casino takings, special duties, etc. |
0 |
0 |
0 |
158 |
152 |
192 |
130 |
112 |
106 |
45 |
Single tax on games of skill and betting-levied indirectly |
9 |
74 |
476 |
487 |
405 |
242 |
85 |
116 |
181 |
214 |
Aerotaxi passengers tax |
0 |
0 |
0 |
0 |
0 |
0 |
7 |
8 |
9 |
5 |
Local tax (including insurance) |
23 |
171 |
1 714 |
3 713 |
5 771 |
4 708 |
4 607 |
3 835 |
3 969 |
3 671 |
Bank levy for the National Resolution Fund |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
2 552 |
846 |
981 |
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 |
14 021 |
12 800 |
5210 Recurrent taxes |
136 |
456 |
4 474 |
8 479 |
10 550 |
1 155 |
1 359 |
1 653 |
1 904 |
1 571 |
Public motor vehicle register tax |
64 |
152 |
967 |
1 034 |
1 326 |
1 155 |
1 359 |
1 653 |
1 904 |
1 571 |
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 |
5 323 |
4 713 |
5212 Paid by others: motor vehicles |
.. |
.. |
.. |
1 006 |
1 332 |
1 300 |
1 395 |
1 446 |
1 394 |
1 235 |
Motor vehicle duty paid by firms |
.. |
.. |
.. |
1 006 |
1 332 |
1 300 |
1 395 |
1 446 |
1 394 |
1 235 |
5213 Paid in respect of other goods |
67 |
225 |
2 203 |
3 006 |
3 240 |
3 448 |
4 111 |
3 321 |
5 400 |
5 281 |
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 |
3 482 |
3 381 |
Television tax (households) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1 918 |
1 900 |
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 |
13 103 |
12 682 |
Indirect taxes refund |
.. |
0 |
160 |
288 |
616 |
693 |
477 |
715 |
788 |
524 |
Other |
.. |
283 |
2 564 |
5 804 |
5 512 |
6 864 |
10 784 |
10 185 |
12 315 |
12 158 |
6000 Other taxes |
72 |
0 |
0 |
27 343 |
39 404 |
31 939 |
31 980 |
28 072 |
24 278 |
19 403 |
6100 Paid solely by business |
0 |
.. |
.. |
27 343 |
39 404 |
31 939 |
31 980 |
28 072 |
24 278 |
19 403 |
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 |
2 314 |
1 971 |
SRF contributions collected on behalf of the EU |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2 346 |
846 |
981 |
Taxes and compulsory social security contributions paid by EU civil servants |
.. |
.. |
.. |
.. |
.. |
.. |
55 |
61 |
72 |
77 |
Taxes paid by EU civil servants: income taxes |
.. |
.. |
.. |
.. |
.. |
.. |
28 |
31 |
37 |
39 |
Taxes paid by EU civil servants: compulsory social security contributions |
.. |
.. |
.. |
.. |
.. |
.. |
27 |
30 |
35 |
38 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
.. |
.. |
0 |
0 |
357 |
9 793 |
10 085 |
11 667 |
Tax expenditure component |
.. |
.. |
.. |
.. |
.. |
-109 |
206 |
8 615 |
8 917 |
10 362 |
Transfer component |
.. |
.. |
.. |
.. |
.. |
109 |
151 |
1 178 |
1 167 |
1 305 |
Non-wastable tax credits against 1210 |
.. |
.. |
.. |
.. |
0 |
0 |
2 401 |
4 866 |
308 |
469 |
Tax expenditure component |
.. |
.. |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
Transfer component |
.. |
.. |
.. |
.. |
.. |
.. |
2 401 |
4 866 |
308 |
469 |
Total tax revenue on cash basis |
5 505 |
60 422 |
265 116 |
488 738 |
653 836 |
659 704 |
689 299 |
711 837 |
754 038 |
715 825 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
503 096 |
671 189 |
671 912 |
706 829 |
711 114 |
759 445 |
706 743 |
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 |
-10 949 |
-10 622 |
The tax for the urban solid waste disposal (TARSU) |
.. |
.. |
.. |
-4 387 |
-4 443 |
-5 519 |
-8 363 |
-8 519 |
-9 459 |
-9 381 |
Other |
.. |
.. |
.. |
-1 029 |
-1 027 |
-1 019 |
-1 423 |
-1 282 |
-1 490 |
-1 241 |
Difference in treatment of tax credits |
.. |
.. |
.. |
0 |
0 |
-109 |
206 |
8 615 |
8 917 |
10 362 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary social security contributions |
.. |
.. |
.. |
464 |
567 |
561 |
738 |
750 |
764 |
724 |
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 |
758 177 |
707 207 |
Imputed social contributions |
.. |
.. |
.. |
3 884 |
3 980 |
3 984 |
4 093 |
3 938 |
4 151 |
4 190 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
502 028 |
670 266 |
669 810 |
702 080 |
714 616 |
762 328 |
711 397 |
.. 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.
Table 5.20. Japan: Details of tax revenue, 1965-2020
Billion JPY
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
6 172 |
62 443 |
130 843 |
136 236 |
146 248 |
132 484 |
146 405 |
163 533 |
175 380 |
177 308 |
1000 Taxes on income, profits and capital gains |
2 708 |
28 800 |
65 682 |
47 398 |
53 174 |
40 034 |
47 534 |
50 969 |
53 994 |
53 934 |
1100 Of individuals |
1 338 |
15 180 |
36 394 |
28 677 |
28 600 |
24 663 |
28 150 |
30 847 |
32 947 |
33 189 |
1110 On income and profits |
1 338 |
15 180 |
36 394 |
28 677 |
28 600 |
24 663 |
28 150 |
30 847 |
32 947 |
33 189 |
Income tax |
970 |
10 800 |
25 996 |
18 789 |
16 080 |
12 984 |
15 865 |
18 178 |
19 571 |
19 591 |
Prefectural inhabitants tax |
123 |
1 415 |
3 675 |
3 621 |
5 008 |
4 699 |
5 090 |
5 252 |
4 840 |
4 955 |
Municipal inhabitants tax |
220 |
2 890 |
6 475 |
6 044 |
7 294 |
6 795 |
7 015 |
7 224 |
8 325 |
8 427 |
Enterprise tax |
25 |
75 |
249 |
223 |
218 |
184 |
181 |
194 |
211 |
216 |
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 |
21 046 |
20 745 |
1210 On profits |
1 370 |
13 620 |
29 288 |
18 721 |
24 573 |
15 372 |
19 384 |
20 122 |
21 046 |
20 745 |
Corporation tax |
927 |
8 923 |
18 384 |
11 747 |
14 744 |
8 968 |
11 698 |
10 832 |
10 797 |
11 235 |
Prefectural inhabitants tax |
53 |
557 |
1 414 |
879 |
1 206 |
777 |
854 |
859 |
821 |
548 |
Municipal inhabitants tax |
85 |
1 297 |
3 198 |
2 176 |
3 015 |
1 954 |
2 157 |
2 324 |
2 395 |
1 813 |
Enterprise tax |
305 |
2 843 |
6 293 |
3 918 |
5 608 |
2 253 |
2 674 |
3 510 |
4 385 |
4 082 |
Local special corporate tax |
0 |
0 |
0 |
0 |
0 |
1 420 |
2 001 |
2 081 |
2 044 |
978 |
Local corporate tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
516 |
604 |
1 418 |
Special corporate enterprise tax |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
672 |
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 |
71 993 |
71 550 |
2100 Employees |
446 |
6 393 |
13 895 |
19 830 |
21 975 |
23 593 |
25 984 |
28 224 |
31 954 |
31 839 |
2110 On a payroll basis |
.. |
.. |
13 895 |
19 830 |
21 975 |
23 593 |
25 984 |
28 224 |
31 954 |
31 839 |
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 |
33 488 |
33 245 |
2210 On a payroll basis |
.. |
.. |
16 649 |
22 456 |
24 243 |
24 674 |
27 143 |
29 479 |
33 488 |
33 245 |
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 |
6 552 |
6 465 |
2310 On a payroll basis |
.. |
.. |
4 069 |
5 683 |
7 108 |
6 194 |
6 676 |
6 763 |
6 552 |
6 465 |
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 |
14 340 |
14 328 |
4100 Recurrent taxes on immovable property |
319 |
3 326 |
7 099 |
10 414 |
9 949 |
10 225 |
9 882 |
10 005 |
10 612 |
10 719 |
Prefectural property tax |
4 |
8 |
15 |
11 |
14 |
5 |
2 |
2 |
8 |
9 |
Municipal property tax |
296 |
2 784 |
6 023 |
9 041 |
8 729 |
8 961 |
8 653 |
8 755 |
9 286 |
9 380 |
City planning tax |
19 |
469 |
942 |
1 318 |
1 202 |
1 256 |
1 227 |
1 244 |
1 318 |
1 330 |
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 |
2 301 |
2 315 |
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 |
1 427 |
1 294 |
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 |
1 023 |
920 |
Real property acquisition tax |
41 |
282 |
596 |
567 |
485 |
379 |
357 |
377 |
404 |
374 |
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 |
34 599 |
37 053 |
5100 Taxes on production, sale, transfer, etc. |
1 544 |
8 822 |
15 647 |
23 180 |
23 241 |
22 160 |
23 313 |
31 871 |
32 046 |
34 433 |
5110 General taxes |
0 |
0 |
5 778 |
12 350 |
12 841 |
12 675 |
13 479 |
22 400 |
23 148 |
26 395 |
5111 Value added taxes |
.. |
.. |
5 778 |
12 350 |
12 841 |
12 675 |
13 479 |
22 400 |
23 148 |
26 395 |
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 |
8 898 |
8 038 |
5121 Excise duties |
1 062 |
6 674 |
8 637 |
9 837 |
9 374 |
8 622 |
8 728 |
8 351 |
7 891 |
7 167 |
Liquor tax |
353 |
1 424 |
1 935 |
1 816 |
1 524 |
1 389 |
1 371 |
1 338 |
1 247 |
1 134 |
Sugar excises |
29 |
43 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Local gasoline tax |
46 |
278 |
361 |
296 |
302 |
294 |
275 |
264 |
244 |
220 |
Gasoline tax |
254 |
1 547 |
2 007 |
2 769 |
2 820 |
2 750 |
2 574 |
2 465 |
2 281 |
2 058 |
Liquefied petroleum gas tax |
0 |
30 |
31 |
28 |
27 |
24 |
21 |
18 |
14 |
9 |
Aviation fuel tax |
0 |
58 |
76 |
104 |
104 |
89 |
67 |
66 |
65 |
11 |
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 |
140 |
134 |
Municipal tobacco tax |
73 |
402 |
636 |
865 |
853 |
788 |
983 |
936 |
854 |
817 |
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 |
945 |
910 |
Vehicle acquisition tax |
0 |
270 |
613 |
464 |
425 |
192 |
193 |
137 |
104 |
0 |
Promotion of power resources development tax |
0 |
109 |
295 |
375 |
352 |
349 |
328 |
316 |
316 |
311 |
Petroleum and coal tax |
0 |
404 |
487 |
489 |
513 |
502 |
600 |
630 |
638 |
608 |
Tobacco tax |
0 |
0 |
996 |
876 |
925 |
908 |
1 038 |
954 |
874 |
840 |
Special tobacco tax |
0 |
0 |
0 |
264 |
214 |
163 |
161 |
148 |
124 |
112 |
International tourist tax |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
44 |
1 |
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 |
941 |
820 |
Customs duty |
222 |
786 |
928 |
877 |
941 |
786 |
1 034 |
1 049 |
941 |
820 |
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 |
52 |
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 |
39 |
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 |
23 |
12 |
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 |
2 553 |
2 620 |
5210 Recurrent taxes |
69 |
1 358 |
2 250 |
3 027 |
2 993 |
2 548 |
2 409 |
2 393 |
2 530 |
2 599 |
Automobile tax |
55 |
781 |
1 276 |
1 765 |
1 717 |
1 616 |
1 574 |
1 543 |
1 588 |
1 623 |
Light vehicle tax |
13 |
43 |
88 |
125 |
164 |
178 |
189 |
200 |
269 |
285 |
Motor vehicle tonnage tax |
0 |
527 |
881 |
1 134 |
1 110 |
753 |
643 |
649 |
671 |
690 |
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 |
21 |
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 |
454 |
444 |
6100 Paid solely by business |
0 |
139 |
288 |
324 |
313 |
330 |
348 |
361 |
387 |
385 |
Business office tax |
.. |
139 |
288 |
324 |
313 |
330 |
348 |
361 |
387 |
385 |
6200 Other |
2 |
12 |
47 |
24 |
43 |
52 |
36 |
52 |
68 |
60 |
Taxes not in local tax law |
2 |
12 |
47 |
24 |
43 |
52 |
36 |
52 |
67 |
60 |
Other |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
0 |
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 |
175 380 |
177 308 |
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). Heading 2000 includes some unidentifiable voluntary contributions. Heading 2300: Includes contributions to the National pension, National Health Insurance and the Farmer's pension fund. 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.
Table 5.21. Korea: Details of tax revenue, 1965-2020
Billion KRW
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
.. |
6 687 |
37 262 |
136 295 |
258 571 |
295 968 |
347 332 |
393 559 |
523 985 |
538 450 |
1000 Taxes on income, profits and capital gains |
.. |
1 704 |
12 203 |
39 254 |
82 239 |
82 905 |
101 792 |
119 151 |
174 040 |
166 564 |
1100 Of individuals |
.. |
766 |
7 440 |
19 950 |
43 276 |
42 098 |
53 311 |
67 600 |
91 714 |
101 286 |
1110 On income and profits |
.. |
766 |
6 327 |
18 569 |
31 984 |
33 935 |
46 654 |
55 744 |
75 613 |
77 630 |
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 |
5 577 |
5 830 |
Wages and salaries income tax |
.. |
0 |
0 |
0 |
14 124 |
15 517 |
21 931 |
27 055 |
38 466 |
40 905 |
Other income tax |
.. |
0 |
0 |
0 |
2 607 |
2 986 |
3 432 |
4 467 |
6 640 |
6 645 |
Global income tax |
.. |
661 |
4 723 |
16 128 |
6 151 |
6 369 |
10 901 |
12 784 |
16 778 |
16 073 |
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 |
139 |
225 |
Inhabitant tax on income tax (local) |
.. |
0 |
341 |
2 285 |
4 260 |
4 459 |
5 377 |
6 772 |
8 013 |
7 952 |
1120 On capital gains |
.. |
0 |
1 113 |
1 381 |
11 292 |
8 163 |
6 657 |
11 856 |
16 101 |
23 656 |
Capital gains tax |
.. |
.. |
1 113 |
1 381 |
11 292 |
8 163 |
6 657 |
11 856 |
16 101 |
23 656 |
1200 Corporate |
.. |
738 |
4 757 |
19 271 |
38 963 |
40 807 |
48 481 |
51 551 |
82 326 |
65 278 |
1210 On profits |
.. |
738 |
4 757 |
19 271 |
38 963 |
40 807 |
48 481 |
51 551 |
82 326 |
65 278 |
Corporation tax - withholding |
.. |
.. |
677 |
8 577 |
8 360 |
9 095 |
12 176 |
12 317 |
14 168 |
13 179 |
Corporation tax - final returns |
.. |
.. |
2 549 |
9 302 |
27 057 |
28 173 |
31 679 |
32 713 |
58 006 |
42 335 |
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 |
9 729 |
9 293 |
Rural development tax corporate income |
.. |
.. |
0 |
251 |
394 |
445 |
508 |
304 |
423 |
471 |
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 |
140 071 |
150 854 |
2100 Employees |
.. |
0 |
1 464 |
8 578 |
21 773 |
28 213 |
38 396 |
44 281 |
60 682 |
65 384 |
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 |
4 027 |
4 895 |
National welfare pension fund |
.. |
0 |
429 |
4 325 |
9 338 |
11 004 |
13 890 |
15 821 |
20 630 |
21 722 |
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 |
27 911 |
30 184 |
Teachers' pensions |
.. |
0 |
86 |
279 |
581 |
868 |
1 077 |
1 125 |
1 678 |
1 780 |
Government employees pensions |
.. |
0 |
406 |
1 144 |
2 202 |
2 878 |
3 435 |
3 876 |
5 796 |
6 134 |
Military personal pensions |
.. |
0 |
60 |
166 |
308 |
322 |
448 |
515 |
640 |
669 |
2110 On a payroll basis |
.. |
.. |
.. |
8 578 |
21 773 |
28 213 |
38 396 |
44 281 |
60 682 |
65 384 |
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 |
63 780 |
67 676 |
Ind. works' insurance fund |
.. |
73 |
550 |
1 876 |
4 431 |
4 632 |
5 436 |
6 062 |
7 539 |
7 088 |
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 |
7 063 |
8 024 |
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 |
20 631 |
21 722 |
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 |
27 110 |
29 288 |
Teachers' pensions |
.. |
0 |
56 |
197 |
425 |
594 |
753 |
897 |
1 437 |
1 554 |
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 |
63 780 |
67 676 |
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 |
15 609 |
17 794 |
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 |
15 609 |
17 794 |
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 |
1 597 |
1 607 |
Workshop tax on workforce (local) |
.. |
31 |
124 |
258 |
619 |
714 |
981 |
1 122 |
1 597 |
1 607 |
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 |
59 732 |
76 512 |
4100 Recurrent taxes on immovable property |
.. |
183 |
980 |
3 385 |
9 196 |
9 270 |
10 809 |
12 486 |
17 750 |
20 044 |
Property tax (local) |
.. |
119 |
227 |
728 |
3 755 |
4 817 |
8 267 |
9 294 |
12 677 |
13 773 |
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 |
1 681 |
1 777 |
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 |
2 671 |
3 601 |
Rural dev. tax on comprehensive real estate tax |
.. |
0 |
0 |
0 |
483 |
208 |
250 |
267 |
505 |
680 |
4110 Households |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4120 Others |
.. |
.. |
22 |
138 |
112 |
101 |
156 |
175 |
216 |
213 |
Workshop tax on property (local) |
.. |
.. |
22 |
138 |
112 |
101 |
156 |
175 |
216 |
213 |
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 |
8 329 |
10 375 |
4310 Estate and inheritance taxes |
.. |
5 |
85 |
449 |
1 059 |
1 203 |
1 587 |
1 944 |
3 154 |
3 904 |
Inheritance tax |
.. |
3 |
71 |
449 |
1 059 |
1 203 |
1 587 |
1 944 |
3 154 |
3 904 |
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 |
5 175 |
6 471 |
Gift tax |
.. |
7 |
225 |
540 |
1 783 |
1 873 |
2 703 |
3 100 |
5 175 |
6 471 |
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 |
33 653 |
46 093 |
Registration tax (local) |
.. |
122 |
1 378 |
4 528 |
7 254 |
7 370 |
1 312 |
1 831 |
1 837 |
2 053 |
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 |
947 |
1 164 |
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 |
4 473 |
8 759 |
Rural dev. tax on securities transaction tax |
.. |
0 |
0 |
823 |
1 729 |
2 010 |
1 529 |
1 861 |
1 635 |
3 616 |
Acquisition tax (local) |
.. |
163 |
1 165 |
3 148 |
7 261 |
6 825 |
13 318 |
20 810 |
23 915 |
29 536 |
Stamp tax |
.. |
34 |
193 |
388 |
588 |
522 |
637 |
953 |
846 |
965 |
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 |
135 276 |
131 353 |
5100 Taxes on production, sale, transfer, etc. |
.. |
4 114 |
16 024 |
50 023 |
78 414 |
96 573 |
99 970 |
103 254 |
127 551 |
123 219 |
5110 General taxes |
.. |
1 471 |
6 964 |
23 212 |
40 942 |
51 800 |
59 105 |
60 162 |
82 174 |
81 452 |
5111 Value added taxes |
.. |
1 471 |
6 964 |
23 212 |
40 942 |
51 800 |
59 105 |
60 162 |
82 174 |
81 452 |
Value added tax |
.. |
1 471 |
6 964 |
23 212 |
40 942 |
51 800 |
59 105 |
60 162 |
82 174 |
81 452 |
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 |
45 377 |
41 767 |
5121 Excise duties |
.. |
1 029 |
4 924 |
18 155 |
27 880 |
31 340 |
27 661 |
31 857 |
34 691 |
33 013 |
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 |
3 504 |
3 008 |
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 |
844 |
733 |
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 |
14 563 |
13 938 |
Education tax on transport tax |
.. |
0 |
0 |
1 247 |
1 715 |
2 133 |
1 895 |
2 154 |
2 190 |
2 041 |
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 |
9 719 |
9 218 |
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 |
455 |
440 |
Rural development on special excise tax |
.. |
0 |
0 |
37 |
54 |
24 |
56 |
61 |
58 |
57 |
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 |
3 358 |
3 578 |
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 |
8 250 |
7 413 |
Customs duties |
.. |
762 |
2 765 |
5 800 |
7 411 |
10 666 |
10 562 |
8 495 |
7 882 |
7 059 |
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 |
345 |
341 |
Rural dev. tax on customs exemptions |
.. |
0 |
0 |
37 |
45 |
44 |
21 |
22 |
23 |
13 |
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 |
2 436 |
1 341 |
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 |
1 277 |
1 138 |
Horse race tax (local) |
.. |
3 |
56 |
566 |
864 |
1 068 |
1 042 |
1 089 |
970 |
169 |
Rural dev. tax on horse race tax |
.. |
0 |
0 |
84 |
165 |
215 |
212 |
235 |
189 |
34 |
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 |
7 725 |
8 134 |
5210 Recurrent taxes |
.. |
75 |
474 |
2 248 |
2 447 |
3 196 |
6 747 |
7 072 |
7 725 |
8 134 |
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 |
7 725 |
8 134 |
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 |
13 269 |
11 560 |
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 |
13 269 |
11 560 |
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 |
5 873 |
4 165 |
Previous year tax (local) |
.. |
6 |
47 |
474 |
672 |
654 |
601 |
392 |
719 |
259 |
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 |
6 677 |
7 136 |
Total tax revenue on cash basis |
.. |
6 687 |
37 262 |
136 295 |
258 571 |
295 968 |
347 332 |
393 559 |
523 985 |
538 450 |
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.
Table 5.22. Latvia: Details of tax revenue, 1965-2020
Million EUR
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
.. |
.. |
.. |
1 995 |
6 401 |
5 162 |
6 695 |
7 320 |
9 482 |
9 357 |
Total tax revenue exclusive of taxes collected for the EU |
.. |
.. |
.. |
1 995 |
6 362 |
5 137 |
6 667 |
7 272 |
9 426 |
9 304 |
1000 Taxes on income, profits and capital gains |
.. |
.. |
.. |
480 |
1 857 |
1 292 |
1 690 |
1 833 |
2 026 |
2 021 |
1100 Of individuals |
.. |
.. |
.. |
376 |
1 287 |
1 116 |
1 320 |
1 445 |
1 978 |
1 808 |
1110 On income and profits |
.. |
.. |
.. |
376 |
1 287 |
1 116 |
1 320 |
1 445 |
1 978 |
1 808 |
Personal income tax |
.. |
.. |
.. |
376 |
1 287 |
1 116 |
1 320 |
1 445 |
1 978 |
1 808 |
Solidarity tax |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
1 |
0 |
1120 On capital gains |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1200 Corporate |
.. |
.. |
.. |
105 |
570 |
175 |
370 |
389 |
48 |
213 |
1210 On profits |
.. |
.. |
.. |
105 |
570 |
175 |
370 |
389 |
48 |
213 |
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 |
2 911 |
2 937 |
2100 Employees |
.. |
.. |
.. |
167 |
479 |
389 |
531 |
585 |
847 |
841 |
2110 On a payroll basis |
.. |
.. |
.. |
167 |
479 |
389 |
531 |
585 |
847 |
841 |
2120 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
.. |
.. |
.. |
501 |
1 283 |
1 155 |
1 391 |
1 432 |
2 037 |
2 068 |
2210 On a payroll basis |
.. |
.. |
.. |
501 |
1 283 |
1 155 |
1 391 |
1 432 |
2 037 |
2 068 |
2220 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
.. |
.. |
.. |
1 |
12 |
9 |
11 |
12 |
27 |
29 |
2310 On a payroll basis |
.. |
.. |
.. |
1 |
12 |
9 |
11 |
12 |
27 |
29 |
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 |
249 |
287 |
281 |
4100 Recurrent taxes on immovable property |
.. |
.. |
.. |
63 |
106 |
128 |
173 |
197 |
226 |
222 |
4110 Households |
.. |
.. |
.. |
0 |
0 |
0 |
22 |
24 |
40 |
39 |
4120 Others |
.. |
.. |
.. |
63 |
106 |
128 |
151 |
173 |
187 |
183 |
Tax on property |
.. |
.. |
.. |
63 |
106 |
128 |
151 |
173 |
187 |
183 |
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 |
11 |
12 |
4310 Estate and inheritance taxes |
.. |
.. |
.. |
.. |
3 |
3 |
5 |
7 |
11 |
12 |
Duty for legacies and donations |
.. |
.. |
.. |
.. |
0 |
2 |
3 |
4 |
9 |
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 clients 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 |
45 |
44 |
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 |
19 |
18 |
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 |
23 |
23 |
4500 Non-recurrent taxes |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
3 |
4 |
3 |
4510 On net wealth |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
4520 Other non-recurrent taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3 |
4 |
3 |
The payment made by a foreigner before receiving temporary residence permit |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3 |
4 |
3 |
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 |
3 205 |
4 254 |
4 114 |
5100 Taxes on production, sale, transfer, etc. |
.. |
.. |
.. |
739 |
2 515 |
2 031 |
2 695 |
3 052 |
3 977 |
3 896 |
5110 General taxes |
.. |
.. |
.. |
476 |
1 753 |
1 301 |
1 855 |
2 130 |
2 783 |
2 720 |
5111 Value added taxes |
.. |
.. |
.. |
476 |
1 727 |
1 202 |
1 690 |
1 876 |
2 632 |
2 571 |
5112 Sales tax |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
31 |
0 |
0 |
Subsidised electricity tax |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
31 |
.. |
.. |
5113 Other |
.. |
.. |
.. |
0 |
27 |
99 |
165 |
223 |
150 |
149 |
Mandatory procurement public service obligation fee |
.. |
.. |
.. |
.. |
27 |
99 |
165 |
223 |
150 |
149 |
5120 Taxes on specific goods and services |
.. |
.. |
.. |
262 |
761 |
730 |
840 |
922 |
1 194 |
1 176 |
5121 Excise duties |
.. |
.. |
.. |
232 |
626 |
645 |
742 |
807 |
1 068 |
1 065 |
Excise duty on alcoholic beverages |
.. |
.. |
.. |
63 |
127 |
111 |
124 |
128 |
200 |
189 |
Excise duty on beer |
.. |
.. |
.. |
4 |
15 |
25 |
24 |
27 |
54 |
52 |
Excise duty on oil products |
.. |
.. |
.. |
124 |
359 |
360 |
388 |
428 |
542 |
560 |
Excise duty on tobacco |
.. |
.. |
.. |
27 |
92 |
130 |
160 |
178 |
228 |
223 |
Excise duty on other products |
.. |
.. |
.. |
14 |
32 |
18 |
24 |
25 |
17 |
18 |
Excise duty on coffee and non alcoholic beverages |
.. |
.. |
.. |
6 |
8 |
13 |
14 |
14 |
17 |
18 |
Excise duty / Tax on cars and motorcycles |
.. |
.. |
.. |
8 |
24 |
5 |
10 |
11 |
0 |
0 |
Excise duty on natural gas |
.. |
.. |
.. |
0 |
0 |
1 |
22 |
20 |
22 |
17 |
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 |
52 |
48 |
Customs duties |
.. |
.. |
.. |
21 |
40 |
25 |
28 |
40 |
50 |
48 |
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 |
2 |
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 |
.. |
.. |
.. |
10 |
66 |
47 |
68 |
72 |
74 |
63 |
Taxes on lotteries and gambling |
.. |
.. |
.. |
7 |
42 |
22 |
29 |
32 |
47 |
34 |
Financial stability fee |
.. |
.. |
.. |
0 |
0 |
0 |
5 |
4 |
7 |
6 |
Passenger departure duty |
.. |
.. |
.. |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
Contributions to the EU Single Resolution Fund |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
8 |
6 |
4 |
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 |
14 |
18 |
Other special target State duties |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
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 |
153 |
277 |
219 |
5210 Recurrent taxes |
.. |
.. |
.. |
32 |
57 |
73 |
140 |
142 |
171 |
177 |
5211 Paid by households: motor vehicles |
.. |
.. |
.. |
12 |
16 |
34 |
48 |
54 |
64 |
66 |
Vehicle tax for vehicles which have been registered on physical persons |
.. |
.. |
.. |
0 |
0 |
0 |
48 |
54 |
64 |
66 |
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 |
52 |
53 |
Tax on cars belonging to enterprises |
.. |
.. |
.. |
.. |
0 |
0 |
21 |
20 |
21 |
22 |
Vehicle tax for vehicles which have been registered on judical persons |
.. |
.. |
.. |
.. |
0 |
0 |
24 |
26 |
31 |
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 |
55 |
58 |
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 |
23 |
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 |
0 |
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 |
19 |
18 |
Tax on natural resources |
.. |
.. |
.. |
15 |
15 |
12 |
19 |
22 |
30 |
34 |
State fee from weapon |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5220 Non-recurrent taxes |
.. |
.. |
.. |
0 |
0 |
53 |
14 |
11 |
105 |
42 |
Revenue from state-owned greenhouse gas emission unit trade |
.. |
.. |
.. |
.. |
.. |
53 |
14 |
0 |
0 |
0 |
Payment for emission quota trading |
.. |
.. |
.. |
.. |
.. |
0 |
0 |
11 |
105 |
42 |
The fee for the appeal of procurement |
.. |
.. |
.. |
.. |
.. |
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 |
.. |
.. |
.. |
.. |
37 |
25 |
28 |
40 |
50 |
48 |
SRF contributions collected on behalf of the EU |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
8 |
6 |
4 |
Total tax revenue on cash basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total tax revenue on accrual basis |
.. |
.. |
.. |
1 995 |
6 401 |
5 162 |
6 695 |
7 320 |
9 482 |
9 357 |
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 |
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 |
.. |
.. |
.. |
2 009 |
6 402 |
5 163 |
6 695 |
7 320 |
9 482 |
9 357 |
Imputed social contributions |
.. |
.. |
.. |
12 |
51 |
36 |
59 |
80 |
149 |
128 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
2 022 |
6 453 |
5 199 |
6 754 |
7 401 |
9 630 |
9 484 |
.. Not available
Note: Year ending 31st December. Data on accrual basis.
Source: Ministry of Finance.
Table 5.23. Lithuania: Details of tax revenue, 1965-2020
Million EUR
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
.. |
.. |
.. |
4 154 |
8 730 |
7 961 |
9 445 |
10 826 |
14 817 |
15 327 |
Total tax revenue exclusive of taxes collected for the EU |
.. |
.. |
.. |
4 154 |
8 656 |
7 908 |
9 370 |
10 716 |
14 687 |
15 193 |
1000 Taxes on income, profits and capital gains |
.. |
.. |
.. |
1 111 |
2 625 |
1 281 |
1 726 |
2 013 |
4 288 |
4 296 |
1100 Of individuals |
.. |
.. |
.. |
1 020 |
1 891 |
1 005 |
1 250 |
1 440 |
3 529 |
3 517 |
1110 On income and profits |
.. |
.. |
.. |
1 020 |
1 810 |
972 |
1 226 |
1 390 |
3 529 |
3 517 |
Tax on payroll and workforce |
.. |
.. |
.. |
950 |
1 628 |
793 |
1 008 |
1 148 |
2 990 |
3 517 |
Tax on income from individual activities |
.. |
.. |
.. |
40 |
81 |
36 |
48 |
55 |
110 |
0 |
Tax on capital income |
.. |
.. |
.. |
31 |
102 |
143 |
170 |
187 |
429 |
0 |
1120 On capital gains |
.. |
.. |
.. |
0 |
81 |
33 |
24 |
50 |
0 |
0 |
1200 Corporate |
.. |
.. |
.. |
90 |
734 |
276 |
477 |
574 |
759 |
780 |
1210 On profits |
.. |
.. |
.. |
90 |
734 |
276 |
477 |
574 |
759 |
780 |
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 |
4 743 |
5 127 |
2100 Employees |
.. |
.. |
.. |
107 |
233 |
641 |
763 |
873 |
3 605 |
3 872 |
2110 On a payroll basis |
.. |
.. |
.. |
107 |
233 |
641 |
763 |
873 |
3 605 |
3 872 |
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 |
359 |
378 |
2210 On a payroll basis |
.. |
.. |
.. |
1 119 |
2 180 |
2 109 |
2 526 |
2 916 |
359 |
378 |
2220 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
.. |
.. |
.. |
135 |
230 |
544 |
502 |
549 |
779 |
877 |
2310 On a payroll basis |
.. |
.. |
.. |
135 |
230 |
544 |
502 |
549 |
779 |
877 |
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 |
145 |
147 |
4100 Recurrent taxes on immovable property |
.. |
.. |
.. |
61 |
82 |
102 |
96 |
125 |
143 |
145 |
4110 Households |
.. |
.. |
.. |
3 |
6 |
7 |
8 |
17 |
39 |
40 |
4120 Others |
.. |
.. |
.. |
58 |
76 |
95 |
88 |
108 |
105 |
105 |
Tax on land from corporations |
.. |
.. |
.. |
3 |
8 |
9 |
10 |
10 |
6 |
6 |
Tax on immovable property |
.. |
.. |
.. |
55 |
69 |
86 |
77 |
98 |
99 |
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 |
3 830 |
4 348 |
5 640 |
5 756 |
5100 Taxes on production, sale, transfer, etc. |
.. |
.. |
.. |
1 556 |
3 298 |
3 202 |
3 753 |
4 275 |
5 541 |
5 642 |
5110 General taxes |
.. |
.. |
.. |
1 086 |
2 339 |
2 183 |
2 611 |
2 913 |
3 876 |
3 931 |
5111 Value added taxes |
.. |
.. |
.. |
1 005 |
2 330 |
2 180 |
2 611 |
2 889 |
3 850 |
3 907 |
5112 Sales tax |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5113 Other |
.. |
.. |
.. |
81 |
8 |
3 |
0 |
24 |
26 |
24 |
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 |
26 |
24 |
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 |
1 141 |
1 362 |
1 665 |
1 711 |
5121 Excise duties |
.. |
.. |
.. |
428 |
835 |
903 |
996 |
1 165 |
1 503 |
1 546 |
Alcoholic beverages |
.. |
.. |
.. |
10 |
2 |
10 |
12 |
6 |
20 |
17 |
Manufactured tabacco |
.. |
.. |
.. |
41 |
121 |
170 |
209 |
270 |
300 |
306 |
Oil and other oil products |
.. |
.. |
.. |
230 |
451 |
487 |
534 |
619 |
835 |
858 |
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 |
48 |
49 |
Beer |
.. |
.. |
.. |
24 |
38 |
44 |
38 |
50 |
84 |
84 |
Other alcoholic beverages |
.. |
.. |
.. |
84 |
186 |
158 |
162 |
179 |
213 |
231 |
5122 Profits of fiscal monopolies |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5123 Customs and import duties |
.. |
.. |
.. |
41 |
61 |
53 |
68 |
99 |
122 |
128 |
Taxes on international trades and transactions |
.. |
.. |
.. |
41 |
0 |
0 |
0 |
0 |
0 |
0 |
Imported sugar tax |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Custom duties collected for the EU |
.. |
.. |
.. |
0 |
61 |
53 |
68 |
99 |
122 |
128 |
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 |
39 |
37 |
Tax on lotteries and gambling |
.. |
.. |
.. |
.. |
9 |
8 |
12 |
15 |
19 |
17 |
Contributions to the Guarantee Fund |
.. |
.. |
.. |
.. |
11 |
5 |
12 |
16 |
0 |
0 |
Deposit and investment insurance tax |
.. |
.. |
.. |
.. |
43 |
48 |
52 |
56 |
11 |
13 |
Resolution Fund |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
10 |
8 |
6 |
Other taxes on specific services |
.. |
.. |
.. |
.. |
0 |
1 |
2 |
1 |
2 |
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 |
99 |
114 |
5210 Recurrent taxes |
.. |
.. |
.. |
64 |
80 |
83 |
78 |
74 |
99 |
114 |
5211 Paid by households: motor vehicles |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5212 Paid by others: motor vehicles |
.. |
.. |
.. |
7 |
30 |
13 |
31 |
32 |
38 |
51 |
Car registration taxes |
.. |
.. |
.. |
0 |
0 |
0 |
15 |
15 |
18 |
30 |
Conveyance taxes |
.. |
.. |
.. |
7 |
30 |
13 |
16 |
17 |
20 |
21 |
5213 Paid in respect of other goods |
.. |
.. |
.. |
57 |
50 |
70 |
47 |
42 |
61 |
64 |
Pollution taxes |
.. |
.. |
.. |
6 |
18 |
7 |
19 |
13 |
20 |
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 |
6 |
6 |
Other taxes on production |
.. |
.. |
.. |
10 |
6 |
13 |
21 |
22 |
33 |
36 |
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 |
122 |
128 |
SRF contributions collected on behalf of the EU |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
10 |
8 |
6 |
Total tax revenue on cash basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total tax revenue on accrual basis |
.. |
.. |
.. |
4 154 |
8 730 |
7 961 |
9 445 |
10 826 |
14 817 |
15 327 |
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 |
-25 |
-69 |
Voluntary social security contributions |
.. |
.. |
.. |
0 |
2 |
2 |
3 |
2 |
2 |
0 |
Miscellaneous differences |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
4 115 |
8 723 |
7 932 |
9 430 |
10 811 |
14 794 |
15 258 |
Imputed social contributions |
.. |
.. |
.. |
3 |
91 |
103 |
99 |
116 |
160 |
171 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
4 118 |
8 814 |
8 035 |
9 529 |
10 927 |
14 954 |
15 429 |
.. Not available
Note: Year ending 31st December. Data on an accrual basis.
Source: Ministry of Finance.
Table 5.24. Luxembourg: Details of tax revenue, 1965-2020
Million EUR
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
266 |
1 543 |
3 671 |
8 510 |
13 456 |
15 117 |
17 777 |
18 830 |
24 696 |
24 697 |
Total tax revenue exclusive of taxes collected for the EU |
.. |
.. |
3 654 |
8 482 |
13 432 |
15 099 |
17 761 |
18 777 |
24 530 |
24 488 |
1000 Taxes on income, profits and capital gains |
95 |
667 |
1 476 |
3 106 |
4 654 |
5 467 |
6 274 |
7 011 |
9 678 |
9 370 |
1100 Of individuals |
66 |
417 |
884 |
1 573 |
2 677 |
3 156 |
4 061 |
4 716 |
5 917 |
6 290 |
1110 On income and profits |
66 |
417 |
884 |
1 573 |
2 677 |
3 156 |
4 061 |
4 716 |
5 917 |
6 290 |
Personal income tax - fixed by assessment |
27 |
106 |
184 |
258 |
389 |
540 |
666 |
721 |
782 |
874 |
Supplementary solidarity income tax |
0 |
10 |
41 |
37 |
59 |
74 |
268 |
305 |
381 |
410 |
Tax on wages and salaries |
36 |
287 |
601 |
1 177 |
1 909 |
2 136 |
2 797 |
3 227 |
4 146 |
4 468 |
Withholding tax on income from capital |
2 |
11 |
52 |
88 |
188 |
315 |
223 |
313 |
516 |
456 |
Special tax on company directors fees |
1 |
2 |
5 |
11 |
20 |
26 |
38 |
44 |
57 |
53 |
Tax on certain income of non-residents |
0 |
1 |
1 |
2 |
1 |
1 |
1 |
1 |
2 |
1 |
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 |
30 |
21 |
Crisis tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Temporary budgetary balance tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
85 |
2 |
1 |
Tax withheld on contributions to a registered supplementary pension plan for self-employed persons |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
6 |
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 |
3 761 |
3 080 |
1210 On profits |
29 |
250 |
592 |
1 533 |
1 977 |
2 311 |
2 213 |
2 295 |
3 761 |
3 080 |
Corporation tax |
18 |
168 |
376 |
1 031 |
1 381 |
1 646 |
1 530 |
1 569 |
2 460 |
1 965 |
Supplementary solidarity corporation tax |
0 |
2 |
8 |
43 |
58 |
61 |
113 |
120 |
192 |
146 |
Trade tax |
0 |
80 |
209 |
460 |
538 |
603 |
569 |
606 |
1 110 |
969 |
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 |
6 862 |
7 216 |
2100 Employees |
32 |
175 |
388 |
993 |
1 691 |
2 017 |
2 308 |
2 498 |
3 164 |
3 345 |
2110 On a payroll basis |
.. |
175 |
388 |
993 |
1 691 |
2 017 |
2 308 |
2 498 |
3 164 |
3 345 |
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 |
2 847 |
2 959 |
2210 On a payroll basis |
.. |
243 |
494 |
964 |
1 580 |
1 888 |
2 157 |
2 335 |
2 847 |
2 959 |
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 |
851 |
911 |
2310 On a payroll basis |
.. |
25 |
129 |
266 |
438 |
482 |
667 |
715 |
851 |
911 |
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 |
2 416 |
2 463 |
4100 Recurrent taxes on immovable property |
4 |
9 |
14 |
21 |
27 |
29 |
33 |
36 |
38 |
39 |
Taxes on ownership of lands and buildings |
4 |
9 |
14 |
21 |
27 |
29 |
33 |
36 |
38 |
39 |
4110 Households |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4120 Others |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4200 Recurrent taxes on net wealth |
7 |
44 |
172 |
633 |
878 |
831 |
980 |
1 318 |
1 844 |
1 852 |
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 |
1 844 |
1 852 |
Wealth tax |
2 |
15 |
58 |
152 |
172 |
208 |
269 |
385 |
771 |
780 |
Holding tax |
3 |
29 |
114 |
481 |
706 |
622 |
710 |
933 |
1 073 |
1 072 |
4300 Estate, inheritance and gift taxes |
1 |
5 |
11 |
23 |
47 |
50 |
72 |
74 |
114 |
84 |
4310 Estate and inheritance taxes |
1 |
5 |
11 |
23 |
47 |
50 |
72 |
74 |
114 |
84 |
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 |
420 |
487 |
Registration taxes |
4 |
26 |
94 |
208 |
288 |
116 |
164 |
221 |
319 |
381 |
Mortgage taxes |
1 |
3 |
9 |
12 |
29 |
21 |
28 |
39 |
64 |
72 |
Stamp duties |
0 |
2 |
2 |
5 |
7 |
5 |
7 |
8 |
9 |
9 |
Tax on contruction in dense sectors |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
2 |
3 |
3 |
Tax on sale of real estate |
0 |
0 |
6 |
7 |
17 |
8 |
10 |
16 |
23 |
22 |
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 |
5 711 |
5 626 |
5100 Taxes on production, sale, transfer, etc. |
62 |
327 |
848 |
2 229 |
3 709 |
4 105 |
4 969 |
4 442 |
5 614 |
5 530 |
5110 General taxes |
33 |
179 |
443 |
1 127 |
2 231 |
2 616 |
3 399 |
2 946 |
3 637 |
3 674 |
5111 Value added taxes |
0 |
179 |
443 |
1 127 |
2 231 |
2 616 |
3 399 |
2 946 |
3 637 |
3 674 |
VAT own resources |
.. |
18 |
75 |
92 |
50 |
41 |
49 |
45 |
64 |
56 |
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 |
1 977 |
1 855 |
5121 Excise duties |
26 |
134 |
365 |
1 036 |
1 394 |
1 401 |
1 484 |
1 374 |
1 674 |
1 516 |
Excise duties on mineral oils |
1 |
1 |
10 |
100 |
135 |
145 |
197 |
184 |
221 |
180 |
Excise duties on tobacco (part on national production) |
.. |
0 |
8 |
24 |
66 |
70 |
85 |
81 |
159 |
176 |
Autonomous excise duties on mineral oils |
.. |
76 |
173 |
414 |
559 |
536 |
530 |
495 |
551 |
436 |
Tax on the consumption of national alcoholic beverages and spirits |
1 |
5 |
19 |
20 |
21 |
20 |
25 |
28 |
46 |
47 |
Excise duties on tobacco |
.. |
40 |
141 |
407 |
418 |
422 |
445 |
394 |
462 |
481 |
Supplementary tax on fuel |
.. |
0 |
0 |
59 |
145 |
132 |
126 |
117 |
135 |
106 |
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 |
13 |
13 |
Excise duties on beers (national production) |
.. |
4 |
2 |
3 |
4 |
4 |
4 |
5 |
4 |
3 |
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 |
80 |
70 |
Excise duty on alcopops |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
CO2 tax |
.. |
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 |
26 |
24 |
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 |
26 |
24 |
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 |
277 |
316 |
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 |
59 |
61 |
Tax on transport |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tourist tax |
0 |
0 |
1 |
1 |
2 |
2 |
2 |
3 |
3 |
1 |
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 |
22 |
12 |
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 |
0 |
Contributions to FGDL |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
45 |
50 |
Contributions to FRL |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
29 |
139 |
185 |
Special tax for insurers in the interest of the rescue service |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6 |
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 |
71 |
5211 Paid by households: motor vehicles |
2 |
4 |
9 |
16 |
39 |
39 |
40 |
41 |
40 |
41 |
5212 Paid by others: motor vehicles |
1 |
4 |
7 |
11 |
26 |
26 |
27 |
28 |
27 |
28 |
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 |
0 |
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 |
26 |
Emission permits |
.. |
.. |
0 |
0 |
0 |
0 |
5 |
7 |
17 |
17 |
Car registration taxes |
.. |
.. |
2 |
2 |
7 |
7 |
6 |
8 |
10 |
9 |
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 |
23 |
6100 Paid solely by business |
.. |
0 |
6 |
11 |
13 |
16 |
15 |
28 |
29 |
23 |
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 |
2 |
0 |
Tax on natural gas consumption |
.. |
0 |
0 |
0 |
3 |
4 |
5 |
4 |
5 |
4 |
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 |
6 |
Chancellery stamps |
.. |
0 |
1 |
2 |
4 |
3 |
2 |
1 |
2 |
1 |
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 |
26 |
24 |
SRF contributions collected on behalf of the EU |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
29 |
139 |
185 |
Taxes and compulsory social security contributions paid by EU civil servants |
.. |
.. |
140 |
133 |
339 |
420 |
401 |
450 |
587 |
608 |
Taxes paid by EU civil servants: income taxes |
.. |
.. |
37 |
55 |
103 |
112 |
112 |
125 |
165 |
171 |
Taxes paid by EU civil servants: compulsory social security contributions |
.. |
.. |
103 |
77 |
236 |
308 |
289 |
325 |
422 |
437 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
198 |
191 |
189 |
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 |
25 178 |
24 715 |
Total tax revenue on accrual basis |
.. |
.. |
3 671 |
8 510 |
13 456 |
15 117 |
17 777 |
18 830 |
24 696 |
24 697 |
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 |
-10 |
-17 |
Voluntary social security contributions |
.. |
.. |
4 |
18 |
18 |
28 |
33 |
38 |
48 |
52 |
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 |
24 733 |
24 732 |
Imputed social contributions |
.. |
.. |
267 |
288 |
429 |
505 |
605 |
669 |
814 |
855 |
National Accounts: taxes and all social contributions |
.. |
.. |
3 941 |
8 816 |
13 903 |
15 651 |
18 402 |
19 536 |
25 547 |
25 587 |
.. Not available
Note: The civil year ends December 31st. 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". Compulsory social security contributions paid by EU civil servants include imputed social security contributions.
Source: General account of the State.
Table 5.25. Mexico: Details of tax revenue, 1965-2020
Million MXN
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
.. |
771 |
102 005 |
767 216 |
1 382 103 |
1 716 243 |
2 165 501 |
2 953 480 |
3 995 654 |
4 148 699 |
1000 Taxes on income, profits and capital gains |
.. |
230 |
34 673 |
276 548 |
554 099 |
683 604 |
957 213 |
1 230 555 |
1 694 143 |
1 768 161 |
1100 Of individuals |
.. |
.. |
.. |
.. |
238 938 |
313 473 |
425 621 |
609 384 |
829 501 |
872 598 |
Tax on income of individuals |
.. |
.. |
.. |
.. |
238 938 |
313 473 |
425 621 |
609 384 |
829 501 |
872 598 |
1110 On income and profits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1120 On capital gains |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1200 Corporate |
.. |
.. |
.. |
.. |
217 790 |
246 745 |
392 199 |
592 443 |
803 643 |
832 120 |
Tax on income of corporations |
.. |
.. |
.. |
.. |
217 790 |
246 745 |
392 199 |
592 443 |
803 643 |
832 120 |
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 |
60 999 |
63 443 |
Tax on income |
.. |
.. |
.. |
244 841 |
54 785 |
66 937 |
89 028 |
36 268 |
54 686 |
58 196 |
Tax on asset |
.. |
.. |
.. |
13 913 |
15 670 |
-624 |
-1 325 |
-502 |
-585 |
-1 245 |
Credit on salary |
.. |
.. |
.. |
17 794 |
23 177 |
9 708 |
1 274 |
993 |
1 290 |
479 |
Oil yields tax |
.. |
.. |
.. |
0 |
3 738 |
2 296 |
3 210 |
0 |
0 |
0 |
IETU |
.. |
.. |
.. |
0 |
0 |
45 069 |
47 205 |
-11 777 |
-195 |
-888 |
Imposed by activity exploration and extraction of hydrocarbon |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
3 746 |
5 803 |
6 902 |
2000 Social security contributions |
.. |
109 |
17 165 |
138 223 |
236 727 |
277 459 |
351 993 |
409 249 |
552 058 |
576 019 |
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 |
552 058 |
576 019 |
2410 On a payroll basis |
.. |
.. |
.. |
138 223 |
236 727 |
277 459 |
351 993 |
409 249 |
552 058 |
576 019 |
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 |
101 284 |
105 456 |
Substitute tax on salary |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Payroll tax |
.. |
.. |
.. |
11 101 |
20 277 |
27 813 |
41 184 |
69 866 |
100 798 |
104 825 |
Tax on remuneration to the personal work |
.. |
.. |
.. |
65 |
7 578 |
8 841 |
11 645 |
152 |
298 |
407 |
Tax on professions and fees |
.. |
.. |
.. |
36 |
68 |
71 |
50 |
106 |
121 |
177 |
Tax on operations by contract |
.. |
.. |
.. |
15 |
148 |
186 |
163 |
96 |
67 |
47 |
4000 Taxes on property |
.. |
15 |
1 914 |
13 964 |
33 161 |
38 955 |
46 238 |
57 673 |
79 262 |
79 237 |
4100 Recurrent taxes on immovable property |
.. |
10 |
1 036 |
9 948 |
19 425 |
25 724 |
31 338 |
37 961 |
50 540 |
52 728 |
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 |
50 540 |
52 728 |
Property tax |
.. |
.. |
.. |
9 948 |
19 425 |
25 724 |
31 338 |
37 961 |
50 540 |
52 728 |
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 |
28 722 |
26 509 |
Alienation of immovable property |
.. |
.. |
.. |
1 763 |
1 076 |
1 122 |
1 271 |
1 595 |
1 939 |
1 982 |
Transfer of ownership of real estate |
.. |
.. |
.. |
2 236 |
8 147 |
5 027 |
4 518 |
6 671 |
8 385 |
12 072 |
Purchasing property |
.. |
.. |
.. |
18 |
4 513 |
7 082 |
9 110 |
11 447 |
18 397 |
12 456 |
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 |
1 504 252 |
1 544 156 |
5100 Taxes on production, sale, transfer, etc. |
.. |
388 |
44 171 |
310 325 |
491 928 |
630 123 |
696 150 |
1 120 610 |
1 486 758 |
1 527 674 |
5110 General taxes |
.. |
121 |
26 635 |
189 606 |
409 013 |
504 509 |
556 794 |
707 213 |
933 327 |
987 525 |
5111 Value added taxes |
.. |
120 |
26 635 |
189 606 |
409 013 |
504 509 |
556 794 |
707 213 |
933 327 |
987 525 |
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 |
553 432 |
540 149 |
5121 Excise duties |
.. |
45 |
10 072 |
86 163 |
47 008 |
86 098 |
104 111 |
361 538 |
470 993 |
469 040 |
Special tax on production and services |
.. |
.. |
.. |
81 544 |
41 532 |
81 427 |
97 860 |
354 294 |
460 496 |
460 674 |
Tax on new automobiles |
.. |
.. |
.. |
4 619 |
5 476 |
4 671 |
6 252 |
7 244 |
10 497 |
8 366 |
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 |
66 295 |
59 247 |
Step customs officer |
.. |
.. |
.. |
423 |
1 156 |
2 071 |
3 065 |
1 270 |
1 554 |
1 309 |
Import taxes |
.. |
.. |
.. |
32 861 |
32 188 |
24 531 |
29 260 |
44 096 |
64 741 |
57 938 |
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 |
9 196 |
5 625 |
IDE |
.. |
8 |
.. |
0 |
0 |
8 022 |
-5 988 |
-3 323 |
-405 |
-252 |
Tax on lodging |
.. |
0 |
.. |
504 |
1 059 |
1 384 |
1 890 |
2 561 |
4 254 |
2 500 |
Public entertainment tax |
.. |
0 |
.. |
240 |
365 |
462 |
566 |
689 |
924 |
467 |
Tax on lotteries, raffles and gambling |
.. |
0 |
.. |
267 |
705 |
923 |
1 213 |
1 416 |
3 403 |
2 114 |
Tax on commercials |
.. |
0 |
.. |
4 |
17 |
166 |
203 |
210 |
376 |
0 |
Various indirect taxes |
.. |
0 |
.. |
28 |
0 |
1 |
1 149 |
209 |
644 |
795 |
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 |
6 947 |
6 238 |
Mining fees |
.. |
.. |
.. |
226 |
414 |
1 956 |
3 886 |
4 730 |
6 947 |
6 238 |
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 |
17 494 |
16 482 |
5210 Recurrent taxes |
.. |
7 |
666 |
9 287 |
21 212 |
21 793 |
19 661 |
20 560 |
17 494 |
16 482 |
5211 Paid by households: motor vehicles |
.. |
3 |
567 |
8 878 |
20 692 |
21 319 |
19 174 |
19 880 |
16 624 |
15 699 |
Tax on motor vehicules |
.. |
.. |
.. |
8 878 |
20 692 |
21 319 |
19 174 |
19 880 |
16 624 |
15 699 |
5212 Paid by others: motor vehicles |
.. |
0 |
0 |
301 |
275 |
281 |
357 |
439 |
645 |
437 |
Tax on federal auto transport |
.. |
.. |
.. |
301 |
275 |
281 |
357 |
439 |
645 |
437 |
5213 Paid in respect of other goods |
.. |
4 |
99 |
108 |
246 |
193 |
130 |
240 |
225 |
347 |
Sport fishing |
.. |
.. |
.. |
40 |
98 |
59 |
50 |
62 |
73 |
55 |
Sport hunting |
.. |
.. |
.. |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on commercial activities |
.. |
.. |
.. |
63 |
147 |
50 |
26 |
64 |
41 |
159 |
Trade in books and magazines |
.. |
.. |
.. |
0 |
0 |
0 |
3 |
1 |
0 |
0 |
Tax on industrial activities |
.. |
.. |
.. |
2 |
0 |
82 |
49 |
93 |
92 |
113 |
Mining |
.. |
.. |
.. |
0 |
0 |
1 |
1 |
21 |
17 |
19 |
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 |
64 654 |
75 671 |
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 |
64 654 |
75 671 |
Accessories |
.. |
.. |
.. |
5 504 |
12 403 |
22 206 |
25 301 |
23 211 |
41 063 |
56 793 |
Unallocable between 1000 and 5000 caused in exercices fiscal previous liquidation slopes or of payment |
.. |
.. |
.. |
374 |
222 |
30 |
1 618 |
4 168 |
79 |
218 |
Additional state and local taxes |
.. |
.. |
.. |
1 773 |
4 280 |
5 162 |
14 285 |
17 232 |
23 512 |
18 660 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1000 |
.. |
.. |
.. |
.. |
59 065 |
40 344 |
41 800 |
43 806 |
50 649 |
50 476 |
Tax expenditure component |
.. |
.. |
.. |
.. |
35 888 |
30 635 |
40 526 |
42 813 |
49 359 |
49 997 |
Transfer component |
.. |
.. |
.. |
.. |
23 177 |
9 708 |
1 274 |
993 |
1 290 |
479 |
Total tax revenue on cash basis |
.. |
771 |
102 005 |
767 216 |
1 382 103 |
1 716 243 |
2 165 501 |
2 953 480 |
3 995 654 |
4 148 699 |
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.
Table 5.26. Netherlands: Details of tax revenue, 1965-2020
Million EUR
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
10 860 |
69 982 |
104 419 |
166 824 |
220 950 |
227 911 |
238 488 |
255 348 |
319 236 |
318 601 |
Total tax revenue exclusive of taxes collected for the EU |
.. |
.. |
102 926 |
165 227 |
218 926 |
225 943 |
236 479 |
252 272 |
315 652 |
315 077 |
1000 Taxes on income, profits and capital gains |
3 884 |
22 998 |
33 689 |
43 256 |
62 463 |
63 581 |
59 085 |
70 849 |
99 003 |
97 810 |
1100 Of individuals |
3 008 |
18 383 |
25 806 |
25 116 |
41 414 |
48 992 |
44 830 |
52 405 |
68 968 |
73 116 |
1110 On income and profits |
3 007 |
18 364 |
25 757 |
25 057 |
41 276 |
48 771 |
44 592 |
52 167 |
68 811 |
72 937 |
Income tax |
1 359 |
2 895 |
2 455 |
-880 |
2 294 |
2 076 |
-1 337 |
-2 566 |
4 858 |
8 109 |
Wage tax |
1 466 |
14 984 |
22 258 |
24 433 |
37 729 |
46 102 |
45 546 |
53 953 |
61 757 |
62 077 |
Dividend tax |
123 |
486 |
1 044 |
1 504 |
1 253 |
593 |
383 |
780 |
2 196 |
2 751 |
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 |
157 |
179 |
Tax on games of chance |
1 |
18 |
50 |
59 |
138 |
221 |
238 |
238 |
157 |
179 |
1200 Corporate |
876 |
4 615 |
7 882 |
18 140 |
21 049 |
14 589 |
14 255 |
18 444 |
30 035 |
24 694 |
1210 On profits |
876 |
4 615 |
7 882 |
18 140 |
21 049 |
14 589 |
14 255 |
18 444 |
30 035 |
24 694 |
Corporate income and dividend taxes |
876 |
4 615 |
7 882 |
18 140 |
21 049 |
14 589 |
14 255 |
18 444 |
30 035 |
24 694 |
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 |
109 298 |
108 685 |
2100 Employees |
1 659 |
11 018 |
24 109 |
35 305 |
40 918 |
41 637 |
49 327 |
48 213 |
40 695 |
40 295 |
2110 On a payroll basis |
.. |
.. |
.. |
35 305 |
40 918 |
41 637 |
49 327 |
48 213 |
40 695 |
40 295 |
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 |
43 693 |
44 135 |
2210 On a payroll basis |
.. |
.. |
.. |
18 671 |
25 925 |
29 351 |
31 603 |
34 614 |
43 693 |
44 135 |
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 |
24 910 |
24 255 |
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 |
24 910 |
24 255 |
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 |
12 179 |
13 544 |
4100 Recurrent taxes on immovable property |
111 |
1 021 |
1 711 |
3 094 |
3 488 |
4 241 |
5 249 |
6 382 |
7 385 |
7 910 |
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 |
4 417 |
4 769 |
Municipal immovable property tax |
.. |
.. |
.. |
1 651 |
1 368 |
1 553 |
1 754 |
1 882 |
2 125 |
2 243 |
Contributions polder boards |
.. |
.. |
.. |
155 |
274 |
429 |
492 |
514 |
606 |
638 |
Levies on social housing corporations |
.. |
.. |
.. |
0 |
0 |
76 |
556 |
1 345 |
1 686 |
1 888 |
4120 Others |
.. |
.. |
.. |
1 288 |
1 846 |
2 183 |
2 447 |
2 641 |
2 968 |
3 141 |
Municipal immovable property tax |
.. |
.. |
.. |
893 |
1 319 |
1 488 |
1 686 |
1 809 |
2 041 |
2 156 |
Contributions polder boards |
.. |
.. |
.. |
395 |
527 |
695 |
761 |
832 |
927 |
985 |
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 |
1 777 |
2 081 |
4310 Estate and inheritance taxes |
.. |
304 |
472 |
1 303 |
1 877 |
1 721 |
1 730 |
1 614 |
1 777 |
2 081 |
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 |
1 777 |
2 081 |
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 |
3 017 |
3 553 |
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 |
3 017 |
3 553 |
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 |
97 978 |
97 033 |
5100 Taxes on production, sale, transfer, etc. |
2 943 |
16 204 |
25 067 |
44 871 |
63 673 |
64 247 |
65 030 |
69 315 |
88 461 |
87 507 |
5110 General taxes |
1 344 |
11 081 |
17 216 |
28 857 |
42 884 |
42 674 |
42 459 |
44 922 |
58 186 |
59 038 |
5111 Value added taxes |
0 |
11 081 |
17 216 |
28 849 |
42 873 |
42 654 |
42 424 |
44 879 |
58 115 |
58 971 |
5112 Sales tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5113 Other |
1 344 |
0 |
0 |
8 |
11 |
20 |
35 |
43 |
71 |
67 |
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 |
30 275 |
28 469 |
5121 Excise duties |
880 |
3 789 |
5 985 |
13 755 |
17 724 |
18 392 |
17 309 |
18 020 |
22 039 |
20 410 |
Excise on spirits |
129 |
463 |
422 |
397 |
335 |
331 |
306 |
314 |
331 |
321 |
Excise on beer |
34 |
123 |
259 |
263 |
310 |
389 |
413 |
451 |
422 |
384 |
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 |
2 547 |
3 178 |
Excise on wine |
14 |
82 |
91 |
173 |
257 |
304 |
348 |
354 |
330 |
329 |
Registration tax on motor vehicles |
0 |
613 |
1 189 |
2 875 |
3 647 |
2 096 |
1 159 |
1 462 |
2 347 |
1 501 |
Excise on soft drinks |
0 |
59 |
186 |
216 |
155 |
156 |
154 |
207 |
269 |
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 |
4 574 |
3 888 |
Excise on other mineral oils |
41 |
295 |
808 |
2 139 |
2 965 |
3 573 |
3 630 |
3 757 |
3 887 |
3 483 |
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 |
502 |
532 |
Levies on energy |
0 |
0 |
0 |
2 387 |
3 333 |
4 250 |
4 856 |
4 679 |
6 698 |
6 409 |
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 |
22 |
21 |
Strategic stockpile tax on mineral oils |
0 |
0 |
0 |
68 |
85 |
100 |
101 |
106 |
110 |
95 |
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 |
2 709 |
2 533 |
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 |
.. |
.. |
0 |
1 310 |
1 679 |
1 732 |
1 756 |
2 266 |
2 709 |
2 533 |
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 |
5 284 |
5 283 |
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 |
2 880 |
3 048 |
Tourist tax |
0 |
14 |
32 |
83 |
125 |
131 |
164 |
206 |
342 |
211 |
Tax on games of chance |
0 |
0 |
0 |
67 |
109 |
221 |
239 |
238 |
415 |
181 |
Flight tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Bank levies |
0 |
0 |
0 |
0 |
0 |
0 |
507 |
478 |
1 015 |
1 095 |
Contribution to EU Single Resolution Fund |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
454 |
632 |
748 |
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 |
9 517 |
9 526 |
5210 Recurrent taxes |
165 |
1 470 |
2 518 |
4 601 |
6 411 |
7 619 |
7 751 |
8 410 |
8 993 |
9 083 |
5211 Paid by households: motor vehicles |
27 |
463 |
799 |
2 288 |
3 211 |
4 084 |
4 008 |
4 470 |
4 752 |
4 784 |
Motor vehicle tax |
27 |
427 |
744 |
2 288 |
3 211 |
4 084 |
4 008 |
4 470 |
4 752 |
4 784 |
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 |
1 137 |
1 144 |
Motor vehicle tax |
132 |
590 |
1 026 |
554 |
760 |
976 |
959 |
1 069 |
1 137 |
1 144 |
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 |
3 104 |
3 155 |
Dog licences |
3 |
23 |
27 |
40 |
54 |
59 |
67 |
65 |
52 |
50 |
Commuter tax |
0 |
5 |
5 |
12 |
21 |
25 |
29 |
29 |
35 |
39 |
Levies on water pollution |
1 |
372 |
644 |
1 003 |
1 220 |
1 127 |
1 182 |
1 212 |
1 339 |
1 351 |
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 |
1 669 |
1 702 |
Levies on manure surplus |
0 |
0 |
0 |
18 |
-4 |
2 |
4 |
3 |
7 |
12 |
Noise nuisance tax civil aviation |
0 |
0 |
0 |
36 |
55 |
42 |
39 |
31 |
2 |
1 |
5220 Non-recurrent taxes |
2 |
0 |
0 |
0 |
0 |
0 |
43 |
164 |
524 |
443 |
Emission permits |
.. |
.. |
.. |
.. |
.. |
.. |
43 |
164 |
524 |
443 |
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 |
778 |
1 529 |
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 |
778 |
1 529 |
Employers tax |
.. |
.. |
.. |
331 |
497 |
609 |
804 |
208 |
496 |
1 226 |
Tax revenue from Caribbean Netherlands |
.. |
.. |
.. |
0 |
0 |
13 |
100 |
128 |
161 |
148 |
Other taxes on wealth |
.. |
.. |
.. |
36 |
149 |
14 |
80 |
80 |
121 |
155 |
Memorandum items |
||||||||||
Customs duties collected on behalf of the EU |
.. |
.. |
.. |
1 310 |
1 679 |
1 732 |
1 756 |
2 266 |
2 709 |
2 533 |
SRF contributions collected on behalf of the EU |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
454 |
632 |
748 |
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 |
319 236 |
318 601 |
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 |
319 236 |
318 601 |
Imputed social contributions |
.. |
.. |
.. |
3 808 |
3 509 |
3 545 |
3 414 |
3 160 |
3 852 |
3 801 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
171 962 |
224 459 |
231 456 |
241 902 |
258 508 |
323 088 |
322 402 |
.. 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 million 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.
Table 5.27. New Zealand: Details of tax revenue, 1965-2020
Million NZD
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
1 001 |
7 594 |
27 471 |
39 765 |
64 046 |
62 310 |
72 187 |
81 499 |
99 620 |
115 600 |
1000 Taxes on income, profits and capital gains |
606 |
5 299 |
16 370 |
23 861 |
40 308 |
33 494 |
39 415 |
44 723 |
54 913 |
65 298 |
1100 Of individuals |
394 |
4 679 |
13 177 |
17 126 |
26 965 |
23 519 |
26 555 |
30 297 |
39 574 |
44 494 |
1110 On income and profits |
394 |
4 679 |
13 177 |
17 126 |
26 965 |
23 519 |
26 555 |
30 297 |
39 574 |
44 494 |
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 |
12 415 |
17 819 |
1210 On profits |
207 |
589 |
1 780 |
4 914 |
9 069 |
7 609 |
10 344 |
11 407 |
12 415 |
17 819 |
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 |
2 924 |
2 985 |
NRWT |
5 |
24 |
277 |
760 |
1 506 |
467 |
427 |
733 |
570 |
470 |
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 |
1 528 |
999 |
Dividends |
0 |
0 |
83 |
71 |
69 |
195 |
446 |
626 |
826 |
1 516 |
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 |
6 138 |
6 361 |
4100 Recurrent taxes on immovable property |
84 |
515 |
1 722 |
2 049 |
3 322 |
4 031 |
4 492 |
4 962 |
6 037 |
6 273 |
Local govt rates and services |
81 |
503 |
1 550 |
2 049 |
3 322 |
4 031 |
4 492 |
4 962 |
6 037 |
6 273 |
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 |
101 |
88 |
Instrument duty |
7 |
40 |
62 |
51 |
85 |
82 |
91 |
84 |
101 |
88 |
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 |
38 567 |
43 940 |
5100 Taxes on production, sale, transfer, etc. |
262 |
1 624 |
8 680 |
12 887 |
18 832 |
23 107 |
26 344 |
29 584 |
35 996 |
41 122 |
5110 General taxes |
77 |
776 |
6 163 |
9 885 |
15 046 |
19 143 |
22 063 |
24 587 |
30 259 |
35 397 |
5111 Value added taxes |
0 |
0 |
6 163 |
9 885 |
15 046 |
19 143 |
22 063 |
24 587 |
30 259 |
35 397 |
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 |
5 737 |
5 725 |
5121 Excise duties |
124 |
548 |
1 929 |
2 148 |
1 627 |
1 782 |
1 854 |
2 280 |
2 460 |
2 111 |
On alcoholic beverages |
37 |
84 |
411 |
436 |
573 |
622 |
650 |
672 |
710 |
780 |
Beer |
33 |
64 |
0 |
201 |
290 |
207 |
250 |
262 |
268 |
308 |
Wine |
0 |
0 |
0 |
100 |
163 |
181 |
204 |
216 |
221 |
229 |
Spirits |
4 |
20 |
0 |
135 |
120 |
234 |
196 |
194 |
221 |
243 |
Tobacco |
33 |
99 |
568 |
764 |
159 |
220 |
273 |
362 |
485 |
45 |
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 |
1 075 |
1 084 |
NRF fuel excise |
49 |
121 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Local petroleum fuels |
0 |
18 |
21 |
27 |
30 |
32 |
31 |
33 |
167 |
179 |
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 |
23 |
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 |
3 001 |
3 292 |
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 |
276 |
322 |
Lottery (national) |
1 |
6 |
26 |
167 |
290 |
253 |
254 |
260 |
266 |
314 |
Lottery (overseas) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Racing |
12 |
46 |
57 |
39 |
12 |
13 |
13 |
15 |
10 |
8 |
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 |
2 571 |
2 818 |
5210 Recurrent taxes |
18 |
69 |
539 |
905 |
1 458 |
1 585 |
1 840 |
2 144 |
2 571 |
2 818 |
Motor vehicle registration |
7 |
47 |
154 |
181 |
226 |
172 |
187 |
214 |
226 |
231 |
Heavy traffic fees |
8 |
0 |
285 |
532 |
851 |
1 016 |
1 205 |
1 381 |
1 716 |
1 930 |
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 |
629 |
657 |
Local authority fees and charges |
3 |
23 |
100 |
192 |
381 |
397 |
448 |
549 |
629 |
657 |
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 |
1 |
6100 Paid solely by business |
.. |
.. |
0 |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
6200 Other |
.. |
.. |
1 |
.. |
31 |
5 |
3 |
2 |
2 |
1 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
.. |
1 057 |
2 568 |
2 794 |
2 582 |
2 352 |
3 016 |
2 958 |
Tax expenditure component |
.. |
.. |
.. |
311 |
873 |
950 |
1 349 |
1 254 |
1 532 |
1 520 |
Transfer component |
.. |
.. |
.. |
746 |
1 695 |
1 844 |
1 233 |
1 098 |
1 484 |
1 438 |
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 |
100 104 |
114 309 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
39 765 |
64 046 |
62 310 |
72 187 |
81 499 |
99 620 |
115 600 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
.. |
0 |
0 |
2 397 |
3 858 |
4 673 |
4 248 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
.. |
0 |
0 |
-4 955 |
-6 903 |
-8 497 |
-9 821 |
Difference in treatment of tax credits |
.. |
.. |
.. |
.. |
873 |
950 |
1 349 |
1 254 |
1 532 |
1 520 |
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 |
6 760 |
-8 389 |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
.. |
64 919 |
63 260 |
71 439 |
78 106 |
104 088 |
103 158 |
Imputed social contributions |
.. |
.. |
.. |
.. |
0 |
0 |
2 617 |
2 063 |
2 199 |
2 221 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
.. |
64 919 |
63 260 |
74 056 |
80 169 |
106 287 |
105 379 |
.. 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 taxliability 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: Statistics New Zealand.
Table 5.28. Norway: Details of tax revenue, 1965-2020
Million NOK
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
16 842 |
133 499 |
301 812 |
627 989 |
987 278 |
1 083 337 |
1 222 890 |
1 195 354 |
1 427 835 |
1 323 112 |
1000 Taxes on income, profits and capital gains |
7 316 |
55 837 |
106 290 |
284 189 |
474 460 |
512 244 |
558 171 |
475 374 |
583 628 |
470 512 |
1100 Of individuals |
6 671 |
38 018 |
79 068 |
152 013 |
219 726 |
256 544 |
304 409 |
335 199 |
369 790 |
389 129 |
1110 On income and profits |
6 671 |
38 018 |
79 068 |
152 013 |
219 726 |
256 544 |
304 409 |
335 199 |
369 790 |
389 129 |
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 |
369 790 |
389 129 |
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 |
213 838 |
81 383 |
1210 On profits |
.. |
.. |
.. |
132 176 |
254 734 |
255 700 |
253 762 |
140 175 |
213 838 |
81 383 |
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 |
377 057 |
381 838 |
2100 Employees |
0 |
6 639 |
25 345 |
45 162 |
68 518 |
81 032 |
98 124 |
112 662 |
130 878 |
134 450 |
2110 On a payroll basis |
.. |
.. |
.. |
45 162 |
68 518 |
81 032 |
98 124 |
112 662 |
130 878 |
134 450 |
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 |
220 966 |
222 175 |
2210 On a payroll basis |
.. |
.. |
.. |
79 242 |
124 178 |
148 047 |
177 458 |
190 923 |
220 966 |
222 175 |
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 |
25 213 |
25 213 |
2310 On a payroll basis |
.. |
.. |
.. |
7 766 |
11 777 |
13 923 |
16 879 |
21 545 |
25 213 |
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 |
2 011 |
2 065 |
4000 Taxes on property |
523 |
2 295 |
8 887 |
14 422 |
26 601 |
28 547 |
34 810 |
34 021 |
46 334 |
44 693 |
4100 Recurrent taxes on immovable property |
100 |
431 |
2 216 |
2 724 |
5 571 |
7 109 |
8 879 |
11 177 |
14 748 |
14 818 |
4110 Households |
.. |
431 |
2 216 |
2 724 |
2 149 |
3 024 |
3 693 |
5 437 |
7 680 |
7 224 |
4120 Others |
.. |
0 |
0 |
0 |
3 422 |
4 085 |
5 186 |
5 740 |
7 068 |
7 594 |
4200 Recurrent taxes on net wealth |
341 |
1 450 |
5 118 |
7 703 |
12 900 |
13 193 |
16 376 |
14 123 |
21 232 |
18 459 |
4210 Individual |
235 |
907 |
3 692 |
6 869 |
10 746 |
12 169 |
14 039 |
12 902 |
16 599 |
16 200 |
4220 Corporate |
106 |
543 |
1 426 |
834 |
2 154 |
1 024 |
2 337 |
1 221 |
4 633 |
2 259 |
4300 Estate, inheritance and gift taxes |
45 |
122 |
446 |
1 273 |
2 576 |
2 377 |
2 246 |
295 |
44 |
64 |
4310 Estate and inheritance taxes |
.. |
122 |
446 |
1 273 |
2 576 |
2 377 |
2 246 |
295 |
44 |
64 |
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 |
10 310 |
11 352 |
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 |
418 805 |
424 004 |
5100 Taxes on production, sale, transfer, etc. |
6 720 |
45 882 |
102 901 |
185 921 |
266 456 |
284 646 |
321 557 |
342 410 |
398 944 |
403 893 |
5110 General taxes |
3 622 |
24 350 |
56 656 |
124 985 |
189 424 |
201 802 |
235 771 |
256 029 |
308 280 |
312 936 |
5111 Value added taxes |
0 |
24 350 |
56 656 |
124 166 |
188 705 |
201 184 |
234 941 |
255 182 |
307 000 |
311 600 |
Value added tax |
.. |
24 350 |
56 656 |
124 166 |
188 705 |
201 184 |
234 941 |
255 182 |
307 000 |
311 600 |
5112 Sales tax |
0 |
0 |
0 |
0 |
719 |
618 |
0 |
0 |
1 280 |
1 336 |
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 |
90 664 |
90 957 |
5121 Excise duties |
2 338 |
14 914 |
37 453 |
54 871 |
71 047 |
76 328 |
78 515 |
78 845 |
79 654 |
81 662 |
Stamp duty on tobacco |
392 |
1 076 |
3 750 |
6 806 |
6 815 |
7 768 |
6 375 |
7 219 |
6 313 |
9 127 |
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 |
5 239 |
4 409 |
Vehicles transfer tax |
395 |
2 761 |
4 554 |
10 956 |
22 898 |
21 835 |
22 229 |
19 355 |
14 418 |
10 793 |
Chocolate and sweets |
123 |
247 |
551 |
789 |
1 078 |
1 173 |
1 261 |
1 324 |
1 458 |
1 516 |
Sugar |
0 |
0 |
217 |
230 |
192 |
196 |
201 |
206 |
191 |
205 |
Non-alcoholic beverages |
38 |
120 |
487 |
1 113 |
1 024 |
1 739 |
1 803 |
1 972 |
3 071 |
3 057 |
Electric energy |
89 |
1 515 |
3 414 |
5 091 |
7 079 |
8 110 |
8 656 |
9 233 |
11 393 |
11 322 |
Oil and gas products |
0 |
3 703 |
8 729 |
88 |
92 |
98 |
108 |
103 |
112 |
111 |
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 |
1 912 |
1 770 |
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 |
2 915 |
3 346 |
Taxes on alcoholic beverages |
0 |
0 |
0 |
0 |
10 338 |
11 317 |
12 602 |
12 969 |
14 518 |
17 976 |
Excise on diesel |
0 |
0 |
0 |
4 802 |
6 424 |
8 653 |
10 507 |
10 267 |
10 040 |
9 588 |
Tax on Co2 emissions, petroleum sector excepted |
0 |
0 |
0 |
3 520 |
4 469 |
4 682 |
4 913 |
5 965 |
8 074 |
8 442 |
5122 Profits of fiscal monopolies |
31 |
395 |
751 |
2 534 |
2 902 |
3 433 |
3 751 |
3 869 |
5 168 |
5 311 |
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 |
5 168 |
5 311 |
5123 Customs and import duties |
634 |
697 |
1 360 |
1 944 |
2 132 |
2 505 |
3 111 |
3 305 |
3 403 |
3 588 |
Customs revenue |
615 |
689 |
1 305 |
1 944 |
2 132 |
2 505 |
3 111 |
3 305 |
3 403 |
3 588 |
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 |
322 |
316 |
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 |
2 058 |
21 |
Excise on race tracks |
9 |
25 |
15 |
88 |
119 |
114 |
140 |
138 |
127 |
21 |
Taxes on specific services |
34 |
49 |
150 |
1 298 |
0 |
0 |
0 |
0 |
1 931 |
0 |
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 |
59 |
59 |
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 |
19 861 |
20 111 |
5210 Recurrent taxes |
208 |
1 272 |
4 361 |
11 287 |
15 288 |
13 423 |
15 603 |
17 635 |
17 521 |
17 735 |
5211 Paid by households: motor vehicles |
88 |
458 |
1 789 |
4 435 |
6 699 |
7 157 |
8 007 |
8 400 |
7 613 |
7 640 |
5212 Paid by others: motor vehicles |
108 |
696 |
2 072 |
1 346 |
712 |
539 |
494 |
352 |
335 |
330 |
5213 Paid in respect of other goods |
12 |
118 |
500 |
5 506 |
7 877 |
5 727 |
7 102 |
8 883 |
9 573 |
9 765 |
CO2 tax |
0 |
0 |
0 |
3 047 |
3 385 |
2 166 |
3 293 |
4 906 |
5 478 |
5 713 |
Excise on pharmacies |
6 |
32 |
59 |
105 |
153 |
80 |
78 |
99 |
74 |
64 |
Others |
6 |
86 |
441 |
2 354 |
3 132 |
3 394 |
3 666 |
3 809 |
3 956 |
3 933 |
Tax on emissions of NOX |
0 |
0 |
0 |
0 |
1 207 |
87 |
65 |
69 |
65 |
55 |
5220 Non-recurrent taxes |
0 |
0 |
0 |
0 |
0 |
1 475 |
288 |
784 |
2 340 |
2 376 |
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 |
4 183 |
4 003 |
Tax expenditure component |
.. |
.. |
.. |
.. |
350 |
75 |
307 |
484 |
830 |
830 |
Transfer component |
.. |
.. |
.. |
.. |
644 |
1 154 |
1 269 |
2 475 |
3 353 |
3 173 |
Total tax revenue on cash basis |
16 842 |
133 499 |
301 812 |
575 989 |
0 |
0 |
0 |
0 |
1 434 405 |
1 361 127 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
627 989 |
987 278 |
1 083 337 |
1 222 890 |
1 195 354 |
1 427 835 |
1 323 112 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
1 485 |
2 773 |
3 288 |
4 022 |
4 560 |
4 674 |
4 904 |
0 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Difference in treatment of tax credits |
.. |
.. |
.. |
0 |
350 |
75 |
307 |
484 |
830 |
830 |
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 |
1 433 569 |
1 323 942 |
Imputed social contributions |
.. |
.. |
.. |
2 076 |
2 931 |
3 164 |
3 628 |
3 870 |
5 803 |
5 932 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
632 838 |
993 847 |
1 090 598 |
1 231 385 |
1 204 382 |
1 439 372 |
1 329 874 |
.. 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.
Table 5.29. Poland: Details of tax revenue, 1965-2020
Million PLN
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
.. |
.. |
.. |
247 064 |
412 656 |
454 660 |
530 086 |
586 263 |
808 079 |
834 476 |
Total tax revenue exclusive of taxes collected for the EU |
.. |
.. |
.. |
247 064 |
410 945 |
452 961 |
527 935 |
583 369 |
803 616 |
830 082 |
1000 Taxes on income, profits and capital gains |
.. |
.. |
.. |
50 268 |
93 795 |
91 026 |
103 567 |
117 078 |
172 539 |
175 845 |
1100 Of individuals |
.. |
.. |
.. |
32 415 |
61 471 |
62 901 |
74 216 |
83 974 |
121 932 |
122 973 |
Individual income tax |
.. |
.. |
.. |
32 415 |
61 403 |
62 818 |
74 124 |
83 861 |
121 755 |
122 817 |
Tax on winnings from lottery or gambling |
.. |
.. |
.. |
0 |
68 |
83 |
92 |
113 |
177 |
156 |
1110 On income and profits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1120 On capital gains |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1200 Corporate |
.. |
.. |
.. |
17 853 |
32 324 |
28 125 |
29 351 |
33 104 |
50 607 |
52 872 |
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 |
305 353 |
318 637 |
2100 Employees |
.. |
.. |
.. |
42 606 |
51 745 |
60 278 |
83 429 |
92 052 |
128 664 |
132 901 |
2110 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2120 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2200 Employers |
.. |
.. |
.. |
41 834 |
56 016 |
66 712 |
81 114 |
89 570 |
116 901 |
121 101 |
2210 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2220 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2300 Self-employed or non-employed |
.. |
.. |
.. |
12 971 |
33 696 |
30 442 |
40 057 |
44 089 |
59 788 |
64 635 |
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 |
5 928 |
7 683 |
Rehabilitation fund contribution |
.. |
.. |
.. |
1 508 |
2 860 |
3 370 |
3 633 |
3 621 |
4 737 |
4 937 |
Wage guarantee fund contribution |
.. |
.. |
.. |
120 |
221 |
350 |
365 |
407 |
424 |
416 |
Receipts from employers' obligatory payments to the Fundusz Solidarnościowy |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
767 |
2 330 |
4000 Taxes on property |
.. |
.. |
.. |
10 584 |
17 116 |
19 068 |
23 120 |
24 637 |
28 993 |
30 293 |
4100 Recurrent taxes on immovable property |
.. |
.. |
.. |
8 404 |
13 515 |
16 399 |
20 747 |
22 206 |
25 201 |
26 454 |
Agricultural tax-local |
.. |
.. |
.. |
720 |
906 |
969 |
1 666 |
1 579 |
1 527 |
1 628 |
Forest tax-local |
.. |
.. |
.. |
96 |
157 |
165 |
228 |
230 |
298 |
301 |
Real estate tax-local |
.. |
.. |
.. |
7 588 |
12 452 |
15 265 |
18 853 |
20 397 |
23 376 |
24 525 |
4110 Households |
.. |
.. |
.. |
2 348 |
3 613 |
4 555 |
6 289 |
6 549 |
7 436 |
7 796 |
4120 Others |
.. |
.. |
.. |
6 056 |
9 902 |
11 844 |
14 458 |
15 657 |
17 765 |
18 658 |
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 |
325 |
313 |
Inheritance and gift tax-local |
.. |
.. |
.. |
172 |
328 |
290 |
252 |
246 |
325 |
313 |
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 |
3 467 |
3 526 |
Tax on civil law transactions and stamp tax |
.. |
.. |
.. |
2 008 |
3 273 |
2 379 |
2 121 |
2 185 |
3 467 |
3 526 |
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 |
294 143 |
301 032 |
5100 Taxes on production, sale, transfer, etc. |
.. |
.. |
.. |
84 885 |
151 804 |
176 044 |
188 331 |
206 197 |
281 787 |
283 819 |
5110 General taxes |
.. |
.. |
.. |
51 615 |
97 848 |
109 717 |
116 607 |
125 895 |
182 147 |
185 964 |
5111 Value added taxes |
.. |
.. |
.. |
51 615 |
97 848 |
109 717 |
116 607 |
125 895 |
182 147 |
185 964 |
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 |
99 640 |
97 855 |
5121 Excise duties |
.. |
.. |
.. |
27 170 |
49 376 |
62 016 |
66 310 |
70 632 |
83 854 |
81 756 |
On domestic excise products, of which: |
.. |
.. |
.. |
24 213 |
45 752 |
58 935 |
60 774 |
62 442 |
79 127 |
77 649 |
On spirits |
.. |
.. |
.. |
4 309 |
5 000 |
6 154 |
7 393 |
6 655 |
8 202 |
8 202 |
On fuels |
.. |
.. |
.. |
11 056 |
22 128 |
26 545 |
28 184 |
29 874 |
43 078 |
43 078 |
On tobacco |
.. |
.. |
.. |
6 143 |
11 973 |
17 348 |
18 126 |
17 788 |
20 752 |
20 752 |
On beer |
.. |
.. |
.. |
1 758 |
2 975 |
3 303 |
3 473 |
3 547 |
3 328 |
3 328 |
On wine |
.. |
.. |
.. |
459 |
378 |
315 |
219 |
246 |
218 |
218 |
On other products |
.. |
.. |
.. |
488 |
3 298 |
5 270 |
3 379 |
4 332 |
3 549 |
2 071 |
On imported excise products, of which: |
.. |
.. |
.. |
2 957 |
3 624 |
3 081 |
5 536 |
8 190 |
4 727 |
4 107 |
On spirits |
.. |
.. |
.. |
90 |
253 |
311 |
279 |
267 |
400 |
400 |
On fuels |
.. |
.. |
.. |
2 031 |
2 045 |
1 051 |
3 481 |
5 650 |
966 |
966 |
On tobacco |
.. |
.. |
.. |
18 |
214 |
114 |
62 |
86 |
45 |
45 |
On beer |
.. |
.. |
.. |
26 |
12 |
14 |
43 |
53 |
64 |
64 |
On wine |
.. |
.. |
.. |
71 |
106 |
133 |
149 |
139 |
181 |
181 |
On other products |
.. |
.. |
.. |
721 |
994 |
1 458 |
1 522 |
1 995 |
3 071 |
2 451 |
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 |
4 463 |
4 394 |
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 |
10 211 |
10 582 |
Taxes and payments of financial institutions |
.. |
.. |
.. |
443 |
189 |
375 |
1 077 |
4 472 |
3 076 |
3 485 |
Gambling tax |
.. |
.. |
.. |
619 |
1 108 |
1 599 |
1 457 |
1 323 |
2 319 |
2 366 |
Tax from some financial institutions |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
4 816 |
4 731 |
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 |
1 112 |
1 123 |
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 |
12 356 |
17 213 |
5210 Recurrent taxes |
.. |
.. |
.. |
433 |
2 383 |
3 667 |
3 432 |
4 317 |
4 377 |
3 596 |
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 |
4 377 |
3 596 |
5220 Non-recurrent taxes |
.. |
.. |
.. |
1 562 |
2 496 |
3 109 |
2 013 |
3 648 |
7 979 |
13 617 |
5300 Unallocable between 5100 and 5200 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6000 Other taxes |
.. |
.. |
.. |
293 |
524 |
594 |
1 025 |
647 |
1 123 |
986 |
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 |
1 123 |
986 |
Memorandum item |
||||||||||
Customs duties collected on behalf of the EU |
.. |
.. |
.. |
.. |
1 711 |
1 627 |
1 977 |
2 823 |
4 463 |
4 394 |
Total tax revenue on cash basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total tax revenue on accrual basis |
.. |
.. |
.. |
247 064 |
412 656 |
454 660 |
530 086 |
586 263 |
808 079 |
834 476 |
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 |
3 035 |
3 201 |
Voluntary social security contributions |
.. |
.. |
.. |
.. |
.. |
.. |
34 |
49 |
46 |
48 |
Miscellaneous differences |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
246 039 |
411 285 |
453 254 |
528 115 |
584 083 |
805 090 |
831 323 |
Imputed social contributions |
.. |
.. |
.. |
777 |
10 848 |
13 841 |
16 603 |
17 423 |
19 465 |
20 464 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
252 943 |
422 133 |
467 095 |
544 718 |
601 506 |
824 555 |
851 787 |
.. Not available
Note: Year ending 31st December. From 2002, data are on accrual basis.
Source: Ministry of Finance, Economic Department.
Table 5.30. Portugal: Details of tax revenue, 1965-2020
Million EUR
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
99 |
1 798 |
14 825 |
39 705 |
55 885 |
54 541 |
57 913 |
61 788 |
73 955 |
70 541 |
Total tax revenue exclusive of taxes collected for the EU |
.. |
.. |
14 675 |
39 501 |
55 695 |
54 363 |
57 769 |
61 630 |
73 602 |
70 209 |
1000 Taxes on income, profits and capital gains |
24 |
355 |
3 805 |
11 691 |
15 546 |
14 585 |
18 664 |
18 762 |
20 262 |
19 549 |
1100 Of individuals |
.. |
.. |
2 350 |
6 768 |
9 328 |
9 637 |
13 119 |
13 149 |
13 580 |
14 009 |
Individual income tax |
.. |
.. |
2 350 |
6 768 |
9 328 |
9 637 |
13 119 |
13 149 |
13 580 |
14 009 |
1110 On income and profits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1120 On capital gains |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1200 Corporate |
.. |
.. |
1 182 |
4 744 |
6 128 |
4 936 |
5 545 |
5 614 |
6 682 |
5 540 |
Corporate income tax |
.. |
.. |
1 088 |
4 457 |
5 815 |
4 670 |
5 327 |
5 405 |
6 308 |
5 193 |
Local corporate income tax ("Derrama") |
.. |
.. |
84 |
287 |
313 |
266 |
217 |
208 |
374 |
347 |
Other |
.. |
.. |
11 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1210 On profits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1220 On capital gains |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
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 |
20 602 |
20 914 |
2100 Employees |
8 |
203 |
1 470 |
4 286 |
6 344 |
6 670 |
6 403 |
6 992 |
8 170 |
8 294 |
2110 On a payroll basis |
8 |
203 |
1 470 |
4 286 |
6 344 |
6 670 |
6 403 |
6 992 |
8 170 |
8 294 |
Compulsory employee's social contributions |
8 |
203 |
1 470 |
4 286 |
6 344 |
6 670 |
6 403 |
6 992 |
8 170 |
8 294 |
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 |
12 432 |
12 620 |
2210 On a payroll basis |
13 |
318 |
2 413 |
5 882 |
7 961 |
8 792 |
8 736 |
9 191 |
12 432 |
12 620 |
Employers' social contributions |
13 |
318 |
2 413 |
5 882 |
7 961 |
8 792 |
8 736 |
9 191 |
12 432 |
12 620 |
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 |
3 078 |
2 928 |
4100 Recurrent taxes on immovable property |
0 |
0 |
133 |
508 |
1 008 |
1 112 |
1 339 |
1 535 |
1 699 |
1 635 |
Real estate tax |
.. |
.. |
133 |
508 |
1 008 |
1 112 |
1 339 |
1 535 |
1 699 |
1 635 |
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 |
2 |
4 |
74 |
103 |
10 |
85 |
2 |
0 |
0 |
0 |
Inheritance and gift taxes |
2 |
4 |
74 |
103 |
10 |
85 |
2 |
.. |
.. |
0 |
4310 Estate and inheritance taxes |
.. |
.. |
0 |
103 |
10 |
85 |
2 |
.. |
.. |
0 |
4320 Gift taxes |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
.. |
.. |
0 |
4400 Taxes on financial and capital transactions |
2 |
21 |
195 |
857 |
1 312 |
831 |
575 |
772 |
1 379 |
1 293 |
Real estate transfer tax |
2 |
21 |
195 |
674 |
973 |
595 |
356 |
569 |
1 020 |
949 |
Stamp duty on registrations and mortgages |
0 |
0 |
0 |
34 |
45 |
35 |
28 |
49 |
20 |
19 |
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 |
339 |
325 |
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 |
29 438 |
26 458 |
5100 Taxes on production, sale, transfer, etc. |
44 |
810 |
6 440 |
15 847 |
22 708 |
21 433 |
20 727 |
23 094 |
28 086 |
25 176 |
5110 General taxes |
0 |
290 |
2 906 |
9 733 |
14 333 |
13 527 |
13 710 |
15 368 |
18 786 |
16 803 |
5111 Value added taxes |
0 |
0 |
2 899 |
9 733 |
14 333 |
13 527 |
13 710 |
15 368 |
18 786 |
16 803 |
VAT |
.. |
.. |
2 899 |
9 733 |
14 333 |
13 527 |
13 710 |
15 368 |
18 786 |
16 803 |
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 |
9 300 |
8 373 |
5121 Excise duties |
15 |
295 |
2 052 |
4 496 |
5 937 |
5 653 |
4 677 |
5 211 |
6 198 |
5 490 |
Excise duties on tobacco |
3 |
62 |
362 |
1 077 |
1 165 |
1 496 |
1 387 |
1 357 |
1 484 |
1 474 |
Excise duties on beer |
1 |
0 |
55 |
87 |
97 |
80 |
75 |
75 |
93 |
73 |
Tax on motor vehicle sales |
1 |
59 |
304 |
1 239 |
1 221 |
832 |
360 |
585 |
743 |
447 |
Tax on oil products |
6 |
166 |
1 251 |
1 969 |
3 320 |
3 126 |
2 740 |
3 069 |
3 642 |
3 298 |
Excise duties on alcoholic beverages |
0 |
0 |
23 |
123 |
126 |
112 |
108 |
115 |
143 |
113 |
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 |
64 |
53 |
Other |
4 |
7 |
59 |
0 |
6 |
6 |
4 |
11 |
28 |
30 |
5122 Profits of fiscal monopolies |
0 |
0 |
0 |
261 |
521 |
425 |
538 |
582 |
779 |
629 |
5123 Customs and import duties |
21 |
96 |
511 |
204 |
190 |
177 |
144 |
158 |
229 |
203 |
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 |
229 |
203 |
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 |
1 879 |
1 845 |
Tax on insurance premiums |
0 |
6 |
47 |
131 |
170 |
215 |
200 |
218 |
277 |
286 |
Stamp duty on bank transactions |
1 |
24 |
405 |
330 |
694 |
619 |
508 |
464 |
608 |
583 |
Stamp duty on debt related operations, interest and leasing of buildings |
0 |
0 |
22 |
258 |
386 |
293 |
212 |
144 |
145 |
139 |
Stamp duty on insurance premiums |
0 |
0 |
0 |
248 |
335 |
325 |
308 |
313 |
401 |
385 |
Bank levies |
0 |
0 |
0 |
100 |
48 |
46 |
238 |
353 |
378 |
412 |
Other |
2 |
8 |
73 |
47 |
46 |
40 |
29 |
30 |
70 |
40 |
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 |
215 |
206 |
Stamp taxes (miscellaneous) |
6 |
91 |
424 |
36 |
48 |
111 |
166 |
251 |
215 |
206 |
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 |
1 339 |
1 274 |
5210 Recurrent taxes |
4 |
27 |
115 |
267 |
427 |
573 |
768 |
770 |
1 099 |
1 016 |
5211 Paid by households: motor vehicles |
0 |
4 |
15 |
55 |
94 |
139 |
225 |
209 |
252 |
230 |
Local tax on vehicles |
.. |
4 |
15 |
55 |
94 |
139 |
225 |
209 |
252 |
230 |
5212 Paid by others: motor vehicles |
2 |
10 |
20 |
67 |
132 |
180 |
303 |
330 |
463 |
453 |
Local tax on vehicles |
0 |
2 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Road taxes |
2 |
8 |
14 |
67 |
132 |
180 |
303 |
330 |
463 |
453 |
5213 Paid in respect of other goods |
2 |
13 |
80 |
145 |
202 |
255 |
240 |
232 |
383 |
333 |
Gambling tax |
0 |
3 |
72 |
110 |
140 |
143 |
107 |
108 |
222 |
219 |
Tax on the use, carrying and possession of weapons |
0 |
0 |
1 |
3 |
6 |
4 |
7 |
5 |
8 |
4 |
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 |
11 |
Fee for the use of water resources |
0 |
0 |
0 |
0 |
2 |
19 |
23 |
19 |
22 |
21 |
Other |
0 |
1 |
2 |
31 |
47 |
76 |
92 |
88 |
118 |
78 |
5220 Non-recurrent taxes |
0 |
0 |
0 |
0 |
0 |
0 |
34 |
80 |
240 |
258 |
Special tax on motor vehicles |
.. |
.. |
0 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
Emissions Permits |
.. |
.. |
0 |
.. |
.. |
.. |
34 |
80 |
240 |
258 |
5300 Unallocable between 5100 and 5200 |
0 |
0 |
0 |
41 |
31 |
17 |
25 |
13 |
13 |
7 |
Miscellaneous taxes on production |
.. |
.. |
.. |
41 |
31 |
17 |
25 |
13 |
13 |
7 |
6000 Other taxes |
0 |
3 |
37 |
224 |
539 |
442 |
641 |
580 |
576 |
692 |
6100 Paid solely by business |
0 |
2 |
17 |
90 |
200 |
210 |
214 |
341 |
317 |
442 |
General services and licenses granted to corporations |
0 |
2 |
17 |
90 |
200 |
210 |
214 |
341 |
317 |
442 |
6200 Other |
0 |
0 |
20 |
134 |
339 |
231 |
427 |
239 |
259 |
250 |
Fees collected by courts of justice |
0 |
0 |
0 |
128 |
328 |
215 |
401 |
237 |
256 |
248 |
Miscellaneous taxes |
0 |
0 |
20 |
5 |
11 |
17 |
25 |
1 |
2 |
2 |
Memorandum items |
||||||||||
Customs duties collected on behalf of the EU |
.. |
.. |
.. |
170 |
156 |
157 |
119 |
158 |
229 |
203 |
SRF contributions collected on behalf of the EU |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
124 |
128 |
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 |
73 955 |
70 541 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
5 |
7 |
14 |
14 |
18 |
20 |
21 |
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 |
73 975 |
70 562 |
Imputed social contributions |
.. |
.. |
.. |
3 292 |
5 592 |
5 906 |
5 311 |
4 602 |
4 758 |
4 691 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
43 002 |
61 484 |
60 461 |
63 238 |
66 408 |
78 733 |
75 253 |
.. Not available
Note: Fiscal year ending 31 December. From 1995, data are on accrual basis.
Source: Instituto Nacional de Estatística.
Table 5.31. Slovak Republic: Details of tax revenue, 1965-2020
Million EUR
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
.. |
.. |
.. |
10 648 |
18 456 |
19 159 |
23 082 |
26 049 |
32 494 |
32 401 |
Total tax revenue exclusive of taxes collected for the EU |
.. |
.. |
.. |
10 648 |
18 321 |
19 016 |
22 967 |
25 930 |
32 348 |
32 263 |
1000 Taxes on income, profits and capital gains |
.. |
.. |
.. |
2 181 |
3 844 |
3 601 |
4 471 |
5 542 |
6 658 |
6 535 |
1100 Of individuals |
.. |
.. |
.. |
1 055 |
1 820 |
1 790 |
2 175 |
2 464 |
3 534 |
3 500 |
1110 On income and profits |
.. |
.. |
.. |
1 055 |
1 820 |
1 790 |
2 175 |
2 464 |
3 534 |
3 500 |
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 |
2 878 |
2 800 |
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 |
246 |
235 |
2000 Social security contributions |
.. |
.. |
.. |
4 409 |
7 244 |
8 154 |
9 847 |
10 897 |
14 085 |
14 233 |
2100 Employees |
.. |
.. |
.. |
901 |
1 700 |
2 077 |
2 238 |
2 410 |
3 435 |
3 477 |
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 |
3 435 |
3 477 |
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 |
8 539 |
8 654 |
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 |
8 539 |
8 654 |
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 |
2 111 |
2 103 |
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 |
2 111 |
2 103 |
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 |
378 |
438 |
4100 Recurrent taxes on immovable property |
.. |
.. |
.. |
143 |
243 |
277 |
327 |
335 |
378 |
438 |
4110 Households |
.. |
.. |
.. |
28 |
22 |
25 |
28 |
29 |
35 |
36 |
4120 Others |
.. |
.. |
.. |
114 |
222 |
252 |
299 |
306 |
343 |
402 |
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 |
.. |
.. |
4320 Gift taxes |
.. |
.. |
.. |
5 |
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 |
11 374 |
11 195 |
5100 Taxes on production, sale, transfer, etc. |
.. |
.. |
.. |
3 631 |
6 580 |
6 573 |
7 780 |
8 573 |
10 527 |
10 371 |
5110 General taxes |
.. |
.. |
.. |
2 168 |
4 147 |
4 182 |
4 696 |
5 423 |
6 830 |
6 820 |
5111 Value added taxes |
.. |
.. |
.. |
2 168 |
4 147 |
4 182 |
4 696 |
5 423 |
6 830 |
6 820 |
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 |
3 697 |
3 550 |
5121 Excise duties |
.. |
.. |
.. |
971 |
2 171 |
2 081 |
2 462 |
2 567 |
2 839 |
2 752 |
On hydrocarbon fuels and lubricants |
.. |
.. |
.. |
617 |
1 118 |
1 032 |
1 045 |
1 139 |
1 289 |
1 196 |
On alcohol and liquers |
.. |
.. |
.. |
143 |
201 |
197 |
201 |
205 |
218 |
208 |
On beer |
.. |
.. |
.. |
43 |
66 |
56 |
56 |
57 |
59 |
57 |
On wine |
.. |
.. |
.. |
12 |
4 |
4 |
4 |
4 |
5 |
5 |
On tobacco products |
.. |
.. |
.. |
156 |
783 |
602 |
636 |
665 |
767 |
732 |
On electricity |
.. |
.. |
.. |
0 |
0 |
16 |
17 |
13 |
12 |
12 |
On coal |
.. |
.. |
.. |
0 |
0 |
1 |
1 |
0 |
0 |
0 |
On natural gas |
.. |
.. |
.. |
0 |
0 |
24 |
25 |
23 |
23 |
24 |
5122 Profits of fiscal monopolies |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5123 Customs and import duties |
.. |
.. |
.. |
437 |
136 |
143 |
115 |
119 |
127 |
121 |
Customs duties |
.. |
.. |
.. |
122 |
136 |
143 |
115 |
119 |
127 |
121 |
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 |
728 |
674 |
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 |
666 |
620 |
5210 Recurrent taxes |
.. |
.. |
.. |
219 |
372 |
384 |
466 |
470 |
523 |
453 |
5211 Paid by households: motor vehicles |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5212 Paid by others: motor vehicles |
.. |
.. |
.. |
93 |
153 |
153 |
198 |
204 |
233 |
200 |
5213 Paid in respect of other goods |
.. |
.. |
.. |
127 |
219 |
231 |
268 |
266 |
290 |
253 |
5220 Non-recurrent taxes |
.. |
.. |
.. |
12 |
66 |
37 |
39 |
79 |
142 |
167 |
5300 Unallocable between 5100 and 5200 |
.. |
.. |
.. |
2 |
105 |
134 |
151 |
153 |
181 |
204 |
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 |
127 |
121 |
SRF contributions collected on behalf of the EU |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
19 |
17 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
.. |
.. |
252 |
276 |
265 |
261 |
338 |
368 |
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 |
31 337 |
30 986 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
10 648 |
18 456 |
19 159 |
23 082 |
26 049 |
32 494 |
32 401 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
53 |
33 |
47 |
0 |
43 |
4 |
4 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
0 |
-103 |
-131 |
-148 |
-149 |
-178 |
-201 |
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 |
12 |
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 |
32 332 |
32 216 |
Imputed social contributions |
.. |
.. |
.. |
19 |
80 |
143 |
147 |
171 |
219 |
254 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
10 721 |
18 488 |
19 250 |
23 098 |
26 124 |
32 550 |
32 470 |
.. Not available
Note: Year ending 31st December. Data are on accrual basis.
Source: Ministry of Finance.
Table 5.32. Slovenia: Details of tax revenue, 1965-2020
Million EUR
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
.. |
.. |
.. |
7 114 |
13 377 |
13 758 |
13 578 |
14 498 |
17 981 |
17 508 |
Total tax revenue exclusive of taxes collected for the EU |
.. |
.. |
.. |
7 114 |
13 292 |
13 698 |
13 526 |
14 430 |
17 911 |
17 437 |
1000 Taxes on income, profits and capital gains |
.. |
.. |
.. |
1 280 |
3 041 |
2 692 |
2 285 |
2 547 |
3 505 |
3 388 |
1100 Of individuals |
.. |
.. |
.. |
1 041 |
1 919 |
2 020 |
1 849 |
1 977 |
2 548 |
2 471 |
1110 On income and profits |
.. |
.. |
.. |
1 039 |
1 916 |
2 017 |
1 847 |
1 974 |
2 545 |
2 469 |
Personal income tax |
.. |
.. |
.. |
1 039 |
1 916 |
2 017 |
1 847 |
1 974 |
2 545 |
2 469 |
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 |
2 |
Taxes on winnings from lottery and gambling |
.. |
.. |
.. |
2 |
3 |
3 |
3 |
3 |
3 |
2 |
1200 Corporate |
.. |
.. |
.. |
216 |
1 116 |
668 |
433 |
568 |
954 |
914 |
1210 On profits |
.. |
.. |
.. |
216 |
1 116 |
668 |
433 |
568 |
954 |
914 |
1220 On capital gains |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1300 Unallocable between 1100 and 1200 |
.. |
.. |
.. |
24 |
5 |
4 |
3 |
2 |
3 |
2 |
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 |
.. |
.. |
.. |
2 820 |
5 046 |
5 761 |
5 647 |
5 983 |
7 587 |
7 908 |
2100 Employees |
.. |
.. |
.. |
1 447 |
2 490 |
2 785 |
2 637 |
2 910 |
4 168 |
3 895 |
2110 On a payroll basis |
.. |
.. |
.. |
1 447 |
2 490 |
2 785 |
2 637 |
2 910 |
4 168 |
3 895 |
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 |
2 781 |
2 865 |
2210 On a payroll basis |
.. |
.. |
.. |
1 012 |
1 852 |
2 070 |
2 022 |
2 135 |
2 781 |
2 865 |
2220 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
.. |
.. |
.. |
361 |
705 |
906 |
988 |
938 |
637 |
1 148 |
2310 On a payroll basis |
.. |
.. |
.. |
361 |
705 |
906 |
988 |
938 |
637 |
1 148 |
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 |
23 |
22 |
Payroll tax |
.. |
.. |
.. |
272 |
391 |
0 |
0 |
0 |
0 |
0 |
Tax on work contracts |
.. |
.. |
.. |
18 |
27 |
28 |
23 |
20 |
23 |
22 |
4000 Taxes on property |
.. |
.. |
.. |
120 |
206 |
222 |
232 |
241 |
299 |
295 |
4100 Recurrent taxes on immovable property |
.. |
.. |
.. |
81 |
140 |
173 |
199 |
199 |
235 |
237 |
4110 Households |
.. |
.. |
.. |
17 |
38 |
46 |
61 |
56 |
70 |
72 |
Property tax on weekend cottages |
.. |
.. |
.. |
1 |
1 |
1 |
1 |
1 |
1 |
1 |
Compensation on the use of building ground - paid by individuals |
.. |
.. |
.. |
16 |
37 |
45 |
48 |
56 |
68 |
71 |
Tax on immovable property of higher value |
.. |
.. |
.. |
0 |
0 |
0 |
13 |
0 |
0 |
0 |
4120 Others |
.. |
.. |
.. |
65 |
102 |
127 |
138 |
142 |
165 |
164 |
Property tax on buildings |
.. |
.. |
.. |
2 |
3 |
3 |
4 |
4 |
9 |
7 |
Compensation on the use of building ground - paid by legal entities |
.. |
.. |
.. |
63 |
100 |
124 |
134 |
139 |
156 |
157 |
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 |
16 |
10 |
4310 Estate and inheritance taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4320 Gift taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4400 Taxes on financial and capital transactions |
.. |
.. |
.. |
23 |
57 |
32 |
23 |
29 |
44 |
40 |
Taxes on the sale of immovable property - from legal entities |
.. |
.. |
.. |
11 |
19 |
7 |
5 |
7 |
9 |
7 |
Taxes on the sale of immovable property - from individuals |
.. |
.. |
.. |
12 |
38 |
25 |
18 |
23 |
36 |
33 |
4500 Non-recurrent taxes |
.. |
.. |
.. |
10 |
0 |
2 |
1 |
4 |
3 |
8 |
4510 On net wealth |
.. |
.. |
.. |
0 |
.. |
0 |
0 |
0 |
0 |
0 |
4520 Other non-recurrent taxes |
.. |
.. |
.. |
10 |
.. |
2 |
1 |
4 |
3 |
8 |
Payments for the change of use of agricultural and forest land |
.. |
.. |
.. |
10 |
.. |
0 |
1 |
2 |
2 |
2 |
Granting of easements and the creation of building rights |
.. |
.. |
.. |
0 |
.. |
2 |
1 |
3 |
1 |
6 |
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 |
.. |
.. |
.. |
2 604 |
4 666 |
5 055 |
5 390 |
5 707 |
6 568 |
5 896 |
5100 Taxes on production, sale, transfer, etc. |
.. |
.. |
.. |
2 483 |
4 451 |
4 840 |
5 051 |
5 331 |
6 114 |
5 456 |
5110 General taxes |
.. |
.. |
.. |
1 642 |
2 941 |
2 929 |
3 050 |
3 224 |
3 892 |
3 543 |
5111 Value added taxes |
.. |
.. |
.. |
1 611 |
2 941 |
2 929 |
3 050 |
3 224 |
3 892 |
3 543 |
Value added tax |
.. |
.. |
.. |
1 599 |
2 923 |
2 926 |
3 046 |
3 220 |
3 889 |
3 542 |
Negative compensation of farmers in a VAT flat rate system |
.. |
.. |
.. |
12 |
18 |
3 |
4 |
4 |
3 |
2 |
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 |
2 222 |
1 913 |
5121 Excise duties |
.. |
.. |
.. |
581 |
1 196 |
1 555 |
1 579 |
1 626 |
1 671 |
1 432 |
Alcohol and alcoholic drinks |
.. |
.. |
.. |
39 |
71 |
89 |
96 |
108 |
122 |
112 |
Mineral oil and gas |
.. |
.. |
.. |
405 |
758 |
1 016 |
998 |
1 033 |
1 053 |
852 |
Tobacco |
.. |
.. |
.. |
97 |
301 |
391 |
425 |
419 |
419 |
404 |
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 |
31 |
Tax on the sales of new motor vehicles |
.. |
.. |
.. |
18 |
60 |
40 |
26 |
26 |
37 |
26 |
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 |
7 |
5122 Profits of fiscal monopolies |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5123 Customs and import duties |
.. |
.. |
.. |
158 |
85 |
60 |
53 |
53 |
61 |
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 |
61 |
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 |
490 |
418 |
Tax on special gambling (gambling in casinos) |
.. |
.. |
.. |
25 |
64 |
53 |
41 |
48 |
46 |
26 |
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 |
101 |
102 |
Sojourn tax |
.. |
.. |
.. |
3 |
7 |
7 |
8 |
11 |
25 |
15 |
Concessions |
.. |
.. |
.. |
1 |
29 |
40 |
90 |
79 |
77 |
64 |
Concessions duties on special gambling (in casinos) |
.. |
.. |
.. |
26 |
55 |
47 |
38 |
37 |
39 |
23 |
Fire protection tax |
.. |
.. |
.. |
4 |
6 |
7 |
8 |
8 |
9 |
10 |
Tax on lottery tickets |
.. |
.. |
.. |
0 |
0 |
0 |
3 |
17 |
20 |
18 |
Tax on financial services |
.. |
.. |
.. |
0 |
0 |
0 |
32 |
57 |
71 |
67 |
FIHO, FSO |
.. |
.. |
.. |
0 |
0 |
25 |
26 |
27 |
26 |
25 |
SOS |
.. |
.. |
.. |
0 |
0 |
23 |
10 |
11 |
12 |
9 |
Tax on balance wealth paid by banks |
.. |
.. |
.. |
0 |
0 |
0 |
18 |
2 |
0 |
0 |
Commodity reserve fund |
.. |
.. |
.. |
0 |
0 |
21 |
27 |
32 |
31 |
26 |
Deposit guarantee Fund, Single Resolution Fund |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
16 |
30 |
31 |
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 |
453 |
440 |
5210 Recurrent taxes |
.. |
.. |
.. |
121 |
215 |
215 |
321 |
353 |
387 |
375 |
5211 Paid by households: motor vehicles |
.. |
.. |
.. |
49 |
87 |
86 |
109 |
118 |
127 |
128 |
Registration fees on motor vehicles, boats and airplanes paid by individuals |
.. |
.. |
.. |
49 |
87 |
86 |
109 |
118 |
127 |
128 |
5212 Paid by others: motor vehicles |
.. |
.. |
.. |
12 |
21 |
20 |
24 |
27 |
33 |
32 |
Registration fees on motor vehicles, boats and airplanes paid by legal entities |
.. |
.. |
.. |
12 |
21 |
20 |
24 |
27 |
33 |
32 |
Registration fees on tractors |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5213 Paid in respect of other goods |
.. |
.. |
.. |
59 |
107 |
110 |
187 |
208 |
228 |
215 |
Charges on the use of water |
.. |
.. |
.. |
4 |
22 |
23 |
29 |
32 |
32 |
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 |
16 |
Cont. of nuclear power plant to finance its de-composition |
.. |
.. |
.. |
16 |
8 |
8 |
8 |
8 |
6 |
6 |
Indemnity for the restricted use of area on the territory of nuclear power plant |
.. |
.. |
.. |
0 |
7 |
10 |
11 |
12 |
6 |
6 |
Taxes on air pollution |
.. |
.. |
.. |
29 |
21 |
23 |
98 |
114 |
145 |
130 |
Special water tax |
.. |
.. |
.. |
0 |
30 |
33 |
29 |
27 |
22 |
24 |
5220 Non-recurrent taxes |
.. |
.. |
.. |
0 |
0 |
0 |
19 |
24 |
66 |
65 |
Emission permits |
.. |
.. |
.. |
.. |
.. |
.. |
19 |
24 |
66 |
65 |
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 |
61 |
62 |
SRF contributions collected on behalf of the EU |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
16 |
9 |
9 |
Total tax revenue on cash basis |
.. |
.. |
.. |
7 135 |
13 140 |
13 605 |
13 485 |
14 560 |
18 118 |
17 367 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
7 114 |
13 377 |
13 758 |
13 578 |
14 498 |
17 981 |
17 508 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
.. |
.. |
87 |
90 |
94 |
96 |
96 |
Radio and television licence fee |
.. |
.. |
.. |
.. |
.. |
87 |
90 |
94 |
96 |
96 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Difference in treatment of tax credits |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
-7 |
-35 |
-17 |
-2 |
-2 |
-2 |
-25 |
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 |
.. |
.. |
.. |
7 107 |
13 342 |
13 828 |
13 667 |
14 590 |
18 075 |
17 580 |
Imputed social contributions |
.. |
.. |
.. |
39 |
81 |
100 |
117 |
118 |
136 |
153 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
7 146 |
13 423 |
13 928 |
13 784 |
14 708 |
18 211 |
17 733 |
.. Not available
Note: Year ending 31st December. Data are on accrual basis.
Source: Statistical Office of the Republic of Slovenia.
Table 5.33. Spain: Details of tax revenue, 1965-2020
Million EUR
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
1 238 |
22 002 |
103 662 |
214 114 |
391 648 |
335 563 |
337 891 |
364 683 |
431 736 |
411 973 |
Total tax revenue exclusive of taxes collected for the EU |
.. |
.. |
.. |
213 067 |
389 927 |
334 019 |
336 567 |
362 175 |
429 062 |
409 471 |
1000 Taxes on income, profits and capital gains |
304 |
5 714 |
31 763 |
60 145 |
130 081 |
93 798 |
97 664 |
102 645 |
123 638 |
119 785 |
1100 Of individuals |
177 |
4 481 |
22 527 |
41 248 |
80 719 |
74 118 |
77 230 |
78 896 |
97 956 |
97 770 |
Personal income tax |
.. |
.. |
22 527 |
40 366 |
79 973 |
73 534 |
76 690 |
78 586 |
97 494 |
97 476 |
Income tax of non-residents |
.. |
.. |
0 |
882 |
746 |
584 |
540 |
310 |
462 |
294 |
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 |
25 682 |
22 015 |
Corporate income tax |
.. |
.. |
9 146 |
18 597 |
47 499 |
17 567 |
19 516 |
22 471 |
23 721 |
20 749 |
Income tax of non-residents (legal persons) |
.. |
.. |
0 |
300 |
1 863 |
2 113 |
918 |
1 278 |
1 961 |
1 266 |
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 |
152 527 |
154 276 |
2100 Employees |
81 |
2 376 |
5 976 |
11 711 |
19 625 |
19 423 |
16 603 |
18 783 |
23 272 |
22 243 |
2110 On a payroll basis |
.. |
.. |
5 976 |
11 711 |
19 625 |
19 423 |
16 603 |
18 783 |
23 272 |
22 243 |
2120 On an income tax basis |
.. |
.. |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2200 Employers |
269 |
8 306 |
26 385 |
54 226 |
93 234 |
89 666 |
82 224 |
87 988 |
112 274 |
112 380 |
2210 On a payroll basis |
.. |
.. |
26 385 |
54 226 |
93 234 |
89 666 |
82 224 |
87 988 |
112 274 |
112 380 |
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 |
16 981 |
19 653 |
Self-employment |
.. |
.. |
2 492 |
6 788 |
10 120 |
10 119 |
10 244 |
10 872 |
11 501 |
11 599 |
Unemployment |
.. |
.. |
1 869 |
1 958 |
4 109 |
8 027 |
7 804 |
5 192 |
5 480 |
8 054 |
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 |
30 567 |
27 619 |
4100 Recurrent taxes on immovable property |
6 |
41 |
1 478 |
3 988 |
7 281 |
9 666 |
11 829 |
12 623 |
13 488 |
13 161 |
Real State tax (IBI)/Real State tax surcharge |
.. |
41 |
1 478 |
3 982 |
7 267 |
9 657 |
11 755 |
12 581 |
13 437 |
13 081 |
Special Real State tax for non-residents |
.. |
0 |
0 |
6 |
6 |
8 |
8 |
4 |
2 |
3 |
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 |
49 |
77 |
Tax on large commercial establishments |
.. |
.. |
.. |
.. |
5 |
1 |
65 |
37 |
49 |
77 |
4200 Recurrent taxes on net wealth |
0 |
107 |
637 |
1 413 |
2 479 |
688 |
2 049 |
1 904 |
2 240 |
2 297 |
4210 Individual |
.. |
107 |
637 |
1 413 |
2 479 |
688 |
2 049 |
1 904 |
2 240 |
2 297 |
Wealth tax |
.. |
.. |
637 |
1 199 |
2 054 |
104 |
1 339 |
1 144 |
1 414 |
1 496 |
Real State tax (unoccupied dwellings) and others |
.. |
.. |
0 |
214 |
425 |
584 |
710 |
760 |
826 |
801 |
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 |
2 513 |
2 494 |
Inheritance and gift tax |
.. |
.. |
440 |
1 379 |
2 901 |
2 412 |
2 492 |
2 790 |
2 513 |
2 494 |
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 |
9 329 |
7 535 |
Taxes on property transactions |
60 |
767 |
2 478 |
5 939 |
17 025 |
7 603 |
5 301 |
6 984 |
9 329 |
7 535 |
Tax on financial transactions |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4500 Non-recurrent taxes |
0 |
0 |
646 |
1 108 |
2 447 |
1 809 |
2 579 |
3 554 |
2 997 |
2 132 |
4510 On net wealth |
.. |
.. |
467 |
0 |
495 |
192 |
325 |
1 006 |
338 |
316 |
Tax on land holding gains |
.. |
.. |
467 |
.. |
.. |
.. |
.. |
0 |
.. |
.. |
Urban use tax |
.. |
.. |
.. |
.. |
495 |
192 |
90 |
73 |
104 |
82 |
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 |
2 659 |
1 816 |
Special duties |
.. |
.. |
179 |
180 |
168 |
129 |
84 |
70 |
74 |
55 |
Land development contributions |
.. |
.. |
0 |
223 |
368 |
225 |
71 |
61 |
66 |
43 |
Tax on the increase in value of urban terrains |
.. |
.. |
0 |
705 |
1 416 |
1 263 |
1 711 |
2 417 |
2 519 |
1 718 |
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 |
124 852 |
110 188 |
5100 Taxes on production, sale, transfer, etc. |
503 |
4 552 |
26 732 |
59 383 |
93 814 |
84 985 |
91 122 |
102 912 |
115 125 |
100 936 |
5110 General taxes |
275 |
2 234 |
16 611 |
37 800 |
62 778 |
55 629 |
60 488 |
69 478 |
81 079 |
70 793 |
5111 Value added taxes |
0 |
0 |
16 304 |
37 785 |
62 743 |
55 318 |
60 314 |
69 294 |
80 889 |
70 616 |
Value added tax (VAT) |
.. |
.. |
16 304 |
37 045 |
61 472 |
54 509 |
59 207 |
67 913 |
79 301 |
69 382 |
Canary Islands general indirect tax |
.. |
.. |
0 |
740 |
1 271 |
809 |
1 107 |
1 381 |
1 588 |
1 234 |
5112 Sales tax |
0 |
0 |
0 |
15 |
35 |
311 |
174 |
184 |
190 |
177 |
Fees for RTVE (since 2010) |
.. |
.. |
.. |
0 |
0 |
278 |
174 |
184 |
190 |
177 |
Fees from Nat. Commission of Telecomms. Market |
.. |
.. |
.. |
15 |
35 |
33 |
0 |
0 |
0 |
0 |
Tax on certain digital services |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
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 |
34 046 |
30 143 |
5121 Excise duties |
69 |
1 239 |
6 048 |
17 952 |
25 581 |
24 384 |
24 550 |
25 908 |
26 301 |
23 177 |
Special excises |
69 |
1 239 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
On beer |
0 |
0 |
87 |
202 |
307 |
302 |
302 |
316 |
352 |
331 |
On wine |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
On alcohol |
0 |
0 |
481 |
785 |
1 008 |
876 |
775 |
843 |
874 |
672 |
On hydrocarbon |
0 |
0 |
4 222 |
9 977 |
11 787 |
10 907 |
11 949 |
12 465 |
13 719 |
11 471 |
On tobacco |
0 |
0 |
1 123 |
4 507 |
7 258 |
7 976 |
7 114 |
7 213 |
7 101 |
6 827 |
On electricity bills |
0 |
0 |
0 |
703 |
1 153 |
1 483 |
1 558 |
1 458 |
1 460 |
1 309 |
On carbon |
0 |
0 |
0 |
0 |
0 |
0 |
148 |
308 |
139 |
41 |
Tax on retail sales of specific hydrocarbons |
0 |
0 |
0 |
0 |
1 356 |
1 238 |
453 |
7 |
1 |
0 |
Tax on oil derived fuels |
0 |
0 |
120 |
237 |
253 |
220 |
267 |
314 |
332 |
254 |
Petrol tax |
0 |
0 |
0 |
6 |
5 |
5 |
13 |
22 |
23 |
20 |
Production and storage of electricity |
0 |
0 |
0 |
0 |
0 |
0 |
1 261 |
1 576 |
718 |
1 146 |
Tax Greenhouse Effect Flourinated |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
99 |
81 |
67 |
Other taxes |
0 |
0 |
5 |
17 |
21 |
18 |
17 |
22 |
22 |
20 |
Canary Islands taxes on national products |
0 |
0 |
0 |
51 |
86 |
71 |
75 |
85 |
84 |
86 |
Taxes on national products in Ceuta and Melilla |
0 |
0 |
0 |
108 |
110 |
105 |
103 |
115 |
113 |
74 |
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 |
201 |
209 |
Special tax on certain means of transport |
0 |
0 |
0 |
1 317 |
2 158 |
735 |
325 |
358 |
697 |
446 |
Fee for use of continental waters for electricity production |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
453 |
317 |
154 |
Special duties and other taxes on imported products |
0 |
0 |
0 |
29 |
52 |
47 |
40 |
47 |
33 |
21 |
Other taxes on products |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
34 |
29 |
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 |
2 063 |
1 739 |
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 |
54 |
55 |
Tax on Imports in Ceuta and Melilla |
0 |
0 |
36 |
41 |
42 |
40 |
39 |
43 |
43 |
28 |
Customs duties collected for the EU |
.. |
.. |
511 |
970 |
1 723 |
1 509 |
1 317 |
1 803 |
1 966 |
1 656 |
5124 Taxes on exports |
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 |
5 461 |
5 008 |
Taxes on betting and gambling |
0 |
232 |
1 307 |
1 649 |
2 051 |
1 635 |
1 249 |
1 164 |
1 361 |
820 |
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 |
1 714 |
1 704 |
Tax on deposits of credit institution |
0 |
0 |
0 |
0 |
1 |
0 |
227 |
421 |
381 |
410 |
Ordinary resource DGF |
0 |
0 |
0 |
0 |
0 |
0 |
1 576 |
1 644 |
1 101 |
1 161 |
Tourist tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
43 |
196 |
67 |
EU SRF contribution |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
690 |
708 |
846 |
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 |
221 |
219 |
EU levies |
.. |
.. |
22 |
77 |
-2 |
35 |
7 |
15 |
0 |
0 |
Others |
.. |
.. |
0 |
13 |
8 |
9 |
20 |
37 |
69 |
67 |
Resource CORES |
.. |
.. |
0 |
0 |
0 |
169 |
187 |
167 |
152 |
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 |
9 727 |
9 252 |
5210 Recurrent taxes |
3 |
1 |
1 616 |
4 306 |
5 311 |
5 782 |
6 493 |
6 420 |
6 861 |
6 449 |
Other taxes on luxury expenses |
.. |
.. |
.. |
2 |
7 |
4 |
3 |
3 |
3 |
2 |
5211 Paid by households: motor vehicles |
.. |
0 |
461 |
1 117 |
1 626 |
1 770 |
1 848 |
1 725 |
1 775 |
1 707 |
Car registration tax |
.. |
.. |
461 |
1 117 |
1 626 |
1 770 |
1 848 |
1 725 |
1 775 |
1 707 |
5212 Paid by others: motor vehicles |
.. |
0 |
117 |
298 |
502 |
498 |
503 |
470 |
491 |
472 |
Car registration tax |
.. |
.. |
117 |
298 |
502 |
498 |
503 |
470 |
491 |
472 |
5213 Paid in respect of other goods |
.. |
1 |
1 038 |
2 889 |
3 176 |
3 510 |
4 139 |
4 222 |
4 592 |
4 268 |
Hunting and fishing taxes |
.. |
.. |
0 |
28 |
28 |
34 |
34 |
30 |
27 |
26 |
Economic activity tax |
.. |
.. |
925 |
1 934 |
1 633 |
1 785 |
1 701 |
1 794 |
1 890 |
1 838 |
Advertising |
.. |
.. |
27 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes on environment and pollution |
.. |
.. |
0 |
42 |
91 |
141 |
616 |
563 |
673 |
661 |
Tax on effluent, use of hydrocarbon and mines |
.. |
.. |
0 |
51 |
83 |
67 |
158 |
184 |
194 |
177 |
Other fees paid by households for licences |
.. |
.. |
0 |
179 |
264 |
228 |
206 |
245 |
328 |
280 |
Compensation for local taxes |
.. |
.. |
86 |
140 |
176 |
165 |
129 |
118 |
130 |
125 |
Vehicle inspection duty |
.. |
.. |
0 |
6 |
18 |
17 |
20 |
19 |
13 |
13 |
Municipal fees for private use of public space |
.. |
.. |
0 |
509 |
883 |
1 073 |
1 275 |
1 269 |
1 337 |
1 148 |
5220 Non-recurrent taxes |
0 |
0 |
1 017 |
1 767 |
3 209 |
1 577 |
1 411 |
1 827 |
2 866 |
2 803 |
Tax and building permits |
.. |
.. |
327 |
1 117 |
2 227 |
859 |
519 |
575 |
1 108 |
868 |
Urban licenses |
.. |
.. |
0 |
451 |
490 |
260 |
157 |
200 |
333 |
265 |
Greenhouse gas emission trading |
.. |
.. |
0 |
0 |
0 |
0 |
138 |
412 |
1 015 |
1 264 |
Parafiscal taxes |
.. |
.. |
690 |
199 |
492 |
458 |
597 |
640 |
410 |
406 |
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 |
152 |
105 |
6100 Paid solely by business |
.. |
49 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6200 Other |
.. |
0 |
22 |
3 |
12 |
8 |
76 |
189 |
152 |
105 |
Other taxes on production |
.. |
.. |
.. |
3 |
12 |
8 |
76 |
189 |
152 |
105 |
Memorandum items |
||||||||||
Customs duties collected on behalf of the EU |
.. |
.. |
.. |
970 |
1 723 |
1 509 |
1 317 |
1 803 |
1 966 |
1 656 |
SRF contributions collected on behalf of the EU |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
690 |
708 |
846 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
.. |
.. |
1 323 |
1 897 |
774 |
1 093 |
2 338 |
2 697 |
Tax expenditure component |
.. |
.. |
.. |
.. |
522 |
729 |
432 |
546 |
1 077 |
1 199 |
Transfer component |
.. |
.. |
.. |
.. |
801 |
1 168 |
342 |
547 |
1 261 |
1 498 |
Non-wastable tax credits against 1210 |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
46 |
177 |
296 |
Tax expenditure component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
12 |
39 |
47 |
Transfer component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
34 |
138 |
249 |
Total tax revenue on cash basis |
1 238 |
22 002 |
103 662 |
212 669 |
388 829 |
333 697 |
338 878 |
360 947 |
429 621 |
398 471 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
214 114 |
391 648 |
335 563 |
337 891 |
364 683 |
431 736 |
411 973 |
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 |
1 116 |
1 246 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary social security contributions |
.. |
.. |
.. |
447 |
937 |
1 155 |
2 209 |
1 170 |
987 |
891 |
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 |
433 839 |
414 110 |
Imputed social contributions |
.. |
.. |
.. |
5 379 |
7 618 |
8 585 |
7 772 |
7 503 |
7 142 |
7 048 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
219 940 |
400 725 |
346 032 |
348 304 |
373 914 |
440 981 |
421 158 |
.. Not available
Note: Year ending 31st December. From 1995, data are on accrual basis. Since 1995, the data are consistent with those transmitted to Eurostat in the framework of Government Finance Statistics (ESA). 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 2300: Contributions paid by self-employed were shown under heading 2100 until 1982.
Source: Information from the Ministry of Finance for taxes and from Social Security System for social security contributions up to 1994. Since 1995 (accrual basis), national account data (IGAE-Ministry of Finance)
Table 5.34. Sweden: Details of tax revenue, 1965-2020
Million SEK
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
40 003 |
259 216 |
755 953 |
1 204 794 |
1 491 190 |
1 532 259 |
1 624 632 |
1 816 204 |
2 162 928 |
2 132 388 |
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 |
2 156 063 |
2 126 176 |
1000 Taxes on income, profits and capital gains |
21 956 |
112 730 |
314 797 |
514 729 |
580 372 |
546 696 |
566 234 |
657 539 |
772 120 |
762 656 |
1100 Of individuals |
19 500 |
106 376 |
291 146 |
426 956 |
464 435 |
430 896 |
466 286 |
533 660 |
620 161 |
613 894 |
1110 On income and profits |
19 390 |
105 866 |
289 598 |
392 532 |
414 728 |
396 353 |
433 985 |
464 596 |
550 584 |
553 813 |
Coupon tax |
9 |
44 |
233 |
2 040 |
6 306 |
3 047 |
4 108 |
4 615 |
7 216 |
3 551 |
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 |
57 083 |
52 716 |
Local income tax individual |
9 294 |
78 134 |
220 072 |
336 304 |
479 068 |
522 850 |
581 934 |
635 719 |
748 197 |
766 082 |
Tax reduction individual |
0 |
-3 997 |
-1 465 |
-18 872 |
-122 029 |
-179 890 |
-204 632 |
-236 613 |
-271 871 |
-278 728 |
Public service tax |
.. |
.. |
0 |
5 061 |
6 674 |
6 981 |
7 208 |
7 759 |
9 028 |
9 211 |
Other |
1 407 |
0 |
0 |
1 098 |
296 |
681 |
704 |
635 |
931 |
981 |
1120 On capital gains |
110 |
510 |
1 548 |
34 425 |
49 707 |
34 543 |
32 301 |
69 064 |
69 577 |
60 081 |
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 |
151 959 |
148 762 |
1210 On profits |
2 456 |
6 354 |
23 651 |
87 772 |
115 937 |
115 800 |
99 948 |
123 878 |
151 959 |
148 762 |
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 |
146 651 |
143 118 |
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 |
5 308 |
5 644 |
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 |
462 860 |
455 396 |
2100 Employees |
743 |
254 |
823 |
63 074 |
81 088 |
89 175 |
100 861 |
108 356 |
128 161 |
131 044 |
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 |
128 161 |
131 044 |
2110 On a payroll basis |
.. |
.. |
.. |
63 074 |
81 088 |
89 175 |
100 861 |
108 356 |
128 161 |
131 044 |
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 |
331 065 |
321 621 |
Survivors pension fees |
0 |
20 343 |
44 181 |
14 847 |
19 611 |
20 362 |
15 693 |
17 305 |
11 159 |
10 493 |
Health insurance fees |
717 |
26 005 |
58 334 |
74 097 |
100 979 |
71 292 |
58 365 |
64 332 |
66 015 |
62 066 |
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 |
47 682 |
44 078 |
Industrial injury insurance fees |
132 |
1 201 |
4 663 |
12 030 |
7 844 |
8 146 |
4 022 |
4 431 |
3 718 |
3 496 |
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 |
154 165 |
156 039 |
Parent insurance fees |
0 |
484 |
1 159 |
19 215 |
25 356 |
26 355 |
34 854 |
38 448 |
48 326 |
45 449 |
2210 On a payroll basis |
.. |
.. |
.. |
237 576 |
300 010 |
288 310 |
271 449 |
291 646 |
331 065 |
321 621 |
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 |
4 297 |
4 100 |
Survivors pension fees |
0 |
943 |
1 580 |
451 |
662 |
687 |
442 |
443 |
158 |
91 |
Health insurance fees |
260 |
992 |
1 702 |
1 988 |
3 297 |
2 082 |
550 |
256 |
152 |
59 |
Industrial injury insurance fees |
0 |
64 |
191 |
365 |
264 |
275 |
113 |
84 |
51 |
29 |
Parent insurance fees |
0 |
58 |
106 |
573 |
856 |
888 |
960 |
603 |
518 |
279 |
Supplementary pension fees |
280 |
734 |
4 560 |
2 192 |
3 312 |
3 652 |
3 542 |
3 672 |
3 420 |
3 641 |
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 |
4 297 |
4 100 |
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 |
-662 |
-1 368 |
2410 On a payroll basis |
.. |
.. |
.. |
756 |
-984 |
-401 |
-1 233 |
-209 |
-662 |
-1 368 |
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 |
268 832 |
255 891 |
Special wage tax |
0 |
61 |
0 |
22 391 |
30 225 |
33 090 |
36 832 |
40 283 |
49 367 |
50 836 |
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 |
0 |
General wage fees |
0 |
0 |
2 018 |
27 603 |
52 898 |
74 207 |
135 331 |
153 839 |
219 464 |
205 054 |
4000 Taxes on property |
712 |
2 424 |
26 630 |
39 890 |
36 228 |
36 509 |
41 182 |
43 852 |
47 265 |
47 885 |
4100 Recurrent taxes on immovable property |
10 |
16 |
8 946 |
23 286 |
25 899 |
26 402 |
31 596 |
32 444 |
34 391 |
34 562 |
4110 Households |
0 |
0 |
3 877 |
13 321 |
13 474 |
11 666 |
12 936 |
13 320 |
15 387 |
15 966 |
Special tax on real estate |
.. |
.. |
3 877 |
13 321 |
13 474 |
11 666 |
12 936 |
13 320 |
15 387 |
15 966 |
4120 Others |
10 |
16 |
5 069 |
9 965 |
12 424 |
14 736 |
18 660 |
19 124 |
19 003 |
18 596 |
Forestry levy |
10 |
16 |
423 |
22 |
34 |
18 |
37 |
19 |
9 |
4 |
Special tax on real estate |
0 |
0 |
4 646 |
9 943 |
12 390 |
14 718 |
18 623 |
19 105 |
18 995 |
18 591 |
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 |
12 874 |
13 323 |
Taxes on financial and capital transactions |
181 |
1 146 |
6 946 |
4 878 |
9 414 |
8 968 |
8 913 |
10 895 |
12 276 |
12 721 |
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 |
598 |
602 |
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 |
610 185 |
608 185 |
5100 Taxes on production, sale, transfer, etc. |
11 808 |
58 474 |
181 587 |
284 182 |
387 956 |
439 050 |
450 054 |
495 733 |
589 535 |
586 604 |
5110 General taxes |
4 147 |
34 643 |
112 399 |
199 606 |
286 211 |
326 685 |
341 952 |
383 002 |
459 825 |
461 267 |
5111 Value added taxes |
0 |
34 643 |
112 399 |
197 483 |
282 586 |
322 603 |
337 822 |
379 120 |
459 699 |
461 138 |
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 |
126 |
129 |
5120 Taxes on specific goods and services |
7 661 |
23 831 |
69 188 |
84 576 |
101 745 |
112 365 |
108 102 |
112 731 |
129 710 |
125 337 |
5121 Excise duties |
5 953 |
19 941 |
55 332 |
70 313 |
84 873 |
91 470 |
88 168 |
91 572 |
104 451 |
105 144 |
Taxes on petrol and fuel |
1 420 |
4 229 |
17 171 |
39 011 |
44 501 |
47 426 |
43 869 |
44 906 |
48 718 |
45 847 |
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 |
11 892 |
11 912 |
Tax on spirits |
1 548 |
4 431 |
6 205 |
4 902 |
4 250 |
4 324 |
4 001 |
4 208 |
4 532 |
5 250 |
Tax on wine |
149 |
930 |
2 922 |
3 567 |
4 001 |
4 589 |
4 887 |
5 654 |
6 143 |
6 552 |
Tax on beer and soft drinks |
242 |
964 |
2 532 |
2 355 |
2 773 |
3 219 |
3 329 |
3 895 |
4 313 |
4 477 |
Tax on energy consumption |
729 |
5 162 |
16 352 |
11 451 |
18 994 |
21 035 |
20 827 |
20 787 |
27 130 |
28 796 |
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 |
252 |
681 |
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 |
1 469 |
1 629 |
5122 Profits of fiscal monopolies |
72 |
204 |
332 |
3 641 |
3 952 |
5 068 |
5 385 |
5 001 |
1 817 |
2 094 |
Alcohol monopoly wholesale |
23 |
116 |
98 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Alcohol monopoly retailing |
49 |
88 |
234 |
80 |
296 |
302 |
116 |
198 |
240 |
471 |
Gaming monopoly retailing |
0 |
0 |
0 |
3 561 |
3 657 |
4 766 |
5 269 |
4 803 |
1 577 |
1 623 |
5123 Customs and import duties |
1 419 |
2 433 |
8 308 |
3 450 |
5 099 |
5 412 |
4 976 |
6 243 |
6 865 |
6 212 |
Customs |
1 080 |
1 300 |
3 115 |
3 450 |
5 099 |
5 412 |
4 976 |
6 243 |
6 865 |
6 212 |
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 |
13 730 |
10 215 |
Betting tax |
79 |
223 |
616 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Advertisement tax |
0 |
202 |
1 073 |
1 116 |
657 |
335 |
244 |
200 |
151 |
114 |
Tax on gambling |
0 |
69 |
88 |
1 245 |
1 315 |
1 378 |
1 309 |
1 353 |
3 801 |
3 777 |
Other specific services |
138 |
656 |
2 938 |
3 473 |
1 388 |
2 999 |
5 041 |
5 567 |
7 993 |
5 829 |
Tax on charter travelling |
0 |
103 |
461 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on air travel |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
1 785 |
495 |
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 |
2 847 |
1 672 |
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 |
20 650 |
21 581 |
5210 Recurrent taxes |
663 |
3 760 |
7 122 |
7 433 |
13 083 |
16 400 |
16 502 |
18 752 |
20 650 |
21 581 |
5211 Paid by households: motor vehicles |
336 |
1 241 |
2 003 |
4 969 |
7 414 |
8 550 |
8 275 |
10 897 |
10 067 |
10 347 |
5212 Paid by others: motor vehicles |
313 |
2 476 |
5 055 |
2 464 |
5 669 |
7 850 |
8 227 |
7 855 |
10 584 |
11 234 |
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 |
1 665 |
2 374 |
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 |
1 665 |
2 374 |
Memorandum item |
||||||||||
Customs duties collected on behalf of the EU |
.. |
.. |
.. |
3 450 |
5 099 |
5 412 |
4 976 |
6 243 |
6 865 |
6 212 |
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 |
2 162 928 |
2 132 388 |
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 |
24 966 |
24 731 |
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 |
2 187 894 |
2 157 119 |
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 |
2 187 894 |
2 157 119 |
.. 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.
Source: National Financial Management Authority, Stockholm.
Table 5.35. Switzerland: Details of tax revenue, 1965-2020
Million CHF
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
11 237 |
46 385 |
85 774 |
128 205 |
151 404 |
162 356 |
173 121 |
181 128 |
199 354 |
195 261 |
1000 Taxes on income, profits and capital gains |
4 616 |
21 022 |
40 203 |
56 411 |
69 790 |
74 439 |
79 267 |
84 362 |
96 240 |
90 452 |
1100 Of individuals |
3 748 |
18 056 |
27 824 |
37 948 |
47 994 |
51 835 |
53 801 |
56 375 |
61 355 |
62 876 |
1110 On income and profits |
3 547 |
17 622 |
27 824 |
37 948 |
47 994 |
51 835 |
53 801 |
56 375 |
61 355 |
62 876 |
Direct federal tax |
245 |
2 525 |
4 432 |
5 713 |
8 589 |
9 880 |
9 655 |
10 394 |
11 483 |
12 054 |
Military service exemption tax |
35 |
103 |
135 |
163 |
138 |
155 |
163 |
173 |
168 |
185 |
Cantonal tax individuals |
1 473 |
7 510 |
12 856 |
17 592 |
23 094 |
24 957 |
26 253 |
27 156 |
29 677 |
30 284 |
Municipal tax individuals |
1 322 |
6 235 |
10 402 |
14 481 |
16 174 |
16 844 |
17 731 |
18 651 |
20 026 |
20 353 |
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 |
22 301 |
21 485 |
1210 On profits |
801 |
2 818 |
6 300 |
11 323 |
16 161 |
16 378 |
17 814 |
19 432 |
22 301 |
21 485 |
Direct federal tax |
153 |
781 |
2 214 |
4 928 |
6 800 |
8 006 |
8 698 |
9 731 |
11 785 |
12 092 |
Corporate cantonal tax |
363 |
1 230 |
2 576 |
3 989 |
6 098 |
5 445 |
5 985 |
6 294 |
6 900 |
6 127 |
Corporate municipal tax |
285 |
807 |
1 510 |
2 406 |
3 263 |
2 927 |
3 130 |
3 407 |
3 616 |
3 267 |
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 |
12 585 |
6 091 |
Withholding tax |
.. |
.. |
4 044 |
6 202 |
4 211 |
4 723 |
5 619 |
6 543 |
9 842 |
3 316 |
Property gains tax |
.. |
.. |
2 035 |
938 |
1 424 |
1 502 |
2 033 |
2 013 |
2 743 |
2 775 |
Other |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2000 Social security contributions |
1 670 |
10 844 |
19 952 |
30 961 |
34 974 |
38 385 |
42 862 |
44 285 |
47 233 |
49 057 |
2100 Employees |
716 |
4 833 |
9 341 |
14 491 |
16 369 |
17 581 |
19 814 |
20 542 |
22 031 |
23 753 |
2110 On a payroll basis |
716 |
4 833 |
9 341 |
14 491 |
16 369 |
17 581 |
19 814 |
20 542 |
22 031 |
23 753 |
2120 On an income tax basis |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2200 Employers |
747 |
4 897 |
9 350 |
14 504 |
16 383 |
17 608 |
19 846 |
20 574 |
22 072 |
22 044 |
2210 On a payroll basis |
747 |
4 897 |
9 350 |
14 504 |
16 383 |
17 608 |
19 846 |
20 574 |
22 072 |
22 044 |
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 |
3 131 |
3 260 |
2310 On a payroll basis |
209 |
1 046 |
1 261 |
1 967 |
2 222 |
3 197 |
3 202 |
3 169 |
3 131 |
3 260 |
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 |
15 230 |
15 744 |
4100 Recurrent taxes on immovable property |
78 |
304 |
447 |
735 |
895 |
968 |
1 052 |
1 138 |
1 290 |
1 341 |
4110 Households |
78 |
304 |
447 |
735 |
895 |
968 |
1 052 |
1 138 |
1 290 |
1 341 |
Cantonal tax on buildings |
20 |
71 |
125 |
187 |
265 |
286 |
303 |
349 |
395 |
392 |
Municipal tax on buildings |
58 |
233 |
322 |
548 |
630 |
682 |
748 |
789 |
895 |
949 |
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 |
9 938 |
9 950 |
4210 Individual |
420 |
1 383 |
2 194 |
3 972 |
5 309 |
5 576 |
5 787 |
6 606 |
7 932 |
8 246 |
Cantonal wealth tax |
206 |
739 |
1 232 |
2 241 |
3 145 |
3 324 |
3 532 |
4 044 |
4 855 |
5 081 |
Municipal wealth tax |
214 |
644 |
962 |
1 731 |
2 164 |
2 252 |
2 255 |
2 562 |
3 076 |
3 165 |
4220 Corporate |
272 |
818 |
1 188 |
1 282 |
1 693 |
1 529 |
1 619 |
1 490 |
2 006 |
1 704 |
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 |
1 325 |
1 090 |
Municipal tax on capital |
109 |
290 |
428 |
461 |
586 |
561 |
586 |
542 |
681 |
614 |
4300 Estate, inheritance and gift taxes |
142 |
393 |
896 |
1 215 |
869 |
974 |
966 |
1 088 |
1 234 |
1 272 |
4310 Estate and inheritance taxes |
142 |
393 |
896 |
1 215 |
869 |
974 |
966 |
1 088 |
1 234 |
1 272 |
Cantonal inheritance tax |
128 |
361 |
820 |
1 118 |
774 |
886 |
854 |
964 |
1 065 |
1 128 |
Municipal inheritance tax |
14 |
32 |
76 |
97 |
96 |
88 |
112 |
124 |
169 |
144 |
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 |
1 701 |
1 992 |
Cantonal transfer tax |
48 |
245 |
115 |
144 |
182 |
182 |
185 |
177 |
207 |
233 |
Municipal transfer tax |
21 |
103 |
39 |
52 |
42 |
50 |
52 |
52 |
60 |
64 |
Securities issuance |
99 |
175 |
0 |
0 |
405 |
779 |
182 |
360 |
173 |
179 |
Securities trading |
19 |
409 |
0 |
0 |
1 933 |
1 417 |
1 253 |
1 314 |
1 262 |
1 516 |
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 |
1 067 |
1 189 |
5000 Taxes on goods and services |
3 843 |
10 689 |
17 894 |
28 285 |
34 168 |
36 539 |
38 287 |
38 542 |
39 636 |
38 958 |
5100 Taxes on production, sale, transfer, etc. |
3 582 |
9 863 |
15 975 |
25 302 |
30 669 |
32 264 |
33 861 |
33 771 |
34 327 |
33 544 |
5110 General taxes |
1 191 |
4 772 |
9 871 |
16 917 |
19 962 |
21 035 |
22 870 |
22 791 |
22 915 |
22 435 |
5111 Value added taxes |
0 |
0 |
9 871 |
16 594 |
19 604 |
20 662 |
22 501 |
22 397 |
22 508 |
22 104 |
5112 Sales tax |
1 191 |
4 772 |
0 |
323 |
358 |
373 |
369 |
393 |
407 |
331 |
Automobile duty |
.. |
.. |
.. |
323 |
358 |
373 |
369 |
393 |
407 |
331 |
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 |
11 307 |
11 016 |
5121 Excise duties |
1 016 |
3 427 |
4 604 |
6 810 |
7 805 |
8 295 |
8 099 |
8 056 |
8 353 |
8 049 |
Beer tax |
26 |
33 |
0 |
0 |
107 |
112 |
113 |
114 |
117 |
110 |
Excises on tobacco |
190 |
634 |
15 |
32 |
2 247 |
2 417 |
2 354 |
2 255 |
2 095 |
2 158 |
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 |
2 746 |
2 543 |
Additional fuel tax |
229 |
1 263 |
1 753 |
2 020 |
2 071 |
2 082 |
2 025 |
1 905 |
1 821 |
1 683 |
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 |
17 |
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 |
275 |
290 |
Electricity consumption tax |
0 |
0 |
0 |
0 |
0 |
259 |
258 |
617 |
1 281 |
1 245 |
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 |
1 143 |
1 187 |
Import duties |
972 |
923 |
1 201 |
1 096 |
1 040 |
1 079 |
1 059 |
1 056 |
1 143 |
1 187 |
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 |
1 812 |
1 780 |
Games in B casinos Confederation |
2 |
2 |
2 |
37 |
449 |
381 |
308 |
272 |
311 |
250 |
Cantonal entertainment tax |
17 |
37 |
23 |
27 |
39 |
101 |
73 |
67 |
73 |
53 |
Municipal entertainment tax |
11 |
19 |
46 |
26 |
18 |
17 |
15 |
15 |
15 |
5 |
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 |
717 |
726 |
Lottery taxes |
0 |
0 |
181 |
320 |
474 |
459 |
466 |
527 |
493 |
526 |
Other |
0 |
0 |
0 |
20 |
193 |
199 |
216 |
204 |
203 |
220 |
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 |
106 |
92 |
5200 Taxes on use of goods and perform activities |
261 |
826 |
1 918 |
2 983 |
3 499 |
4 276 |
4 426 |
4 771 |
5 308 |
5 415 |
5210 Recurrent taxes |
261 |
826 |
1 918 |
2 983 |
3 499 |
4 276 |
4 426 |
4 767 |
5 300 |
5 406 |
5211 Paid by households: motor vehicles |
152 |
501 |
921 |
1 336 |
1 580 |
1 667 |
1 685 |
1 768 |
1 863 |
1 875 |
Paid by households in respect of motor vehicles |
.. |
.. |
921 |
1 336 |
1 580 |
1 667 |
1 685 |
1 768 |
1 863 |
1 875 |
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 |
466 |
469 |
Paid by others in respect of motor vehicles |
.. |
.. |
230 |
334 |
395 |
417 |
421 |
442 |
466 |
469 |
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 |
2 971 |
3 062 |
Hunting and fishing |
9 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Cantonal dog license |
3 |
9 |
6 |
9 |
8 |
8 |
10 |
9 |
11 |
12 |
Municipal dog license |
2 |
8 |
14 |
21 |
25 |
30 |
33 |
35 |
43 |
44 |
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 |
12 |
11 |
Environmental incentive fees |
0 |
0 |
3 |
73 |
166 |
755 |
833 |
1 036 |
1 447 |
1 497 |
Royalties and concessions |
0 |
0 |
42 |
53 |
64 |
84 |
100 |
101 |
131 |
121 |
Radio and television licences |
.. |
.. |
703 |
1 124 |
1 228 |
1 285 |
1 313 |
1 351 |
1 328 |
1 377 |
5220 Non-recurrent taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5 |
9 |
8 |
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 |
1 014 |
1 050 |
6100 Paid solely by business |
.. |
.. |
42 |
65 |
75 |
274 |
300 |
342 |
352 |
388 |
6200 Other |
.. |
.. |
98 |
151 |
174 |
316 |
364 |
457 |
662 |
662 |
Exemption tax |
.. |
.. |
98 |
151 |
174 |
187 |
191 |
190 |
197 |
201 |
Other |
.. |
.. |
0 |
0 |
0 |
130 |
173 |
267 |
465 |
461 |
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 |
199 354 |
195 261 |
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 |
-1 062 |
-818 |
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 |
198 291 |
194 443 |
Imputed social contributions |
.. |
.. |
362 |
502 |
467 |
454 |
483 |
337 |
393 |
785 |
National Accounts: taxes and all social contributions |
.. |
.. |
85 895 |
127 974 |
150 935 |
161 689 |
172 295 |
180 407 |
198 684 |
195 228 |
.. 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. "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.
Table 5.36. Türkiye: Details of tax revenue, 1965-2020
Million TRY
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
0 |
1 |
79 |
40 263 |
203 053 |
287 873 |
458 698 |
586 722 |
997 551 |
1 204 629 |
1000 Taxes on income, profits and capital gains |
0 |
0 |
26 |
11 890 |
48 197 |
61 317 |
92 749 |
119 144 |
241 533 |
263 898 |
1100 Of individuals |
0 |
0 |
21 |
8 954 |
34 447 |
40 392 |
63 761 |
85 756 |
162 704 |
158 842 |
1110 On income and profits |
0 |
0 |
21 |
8 954 |
34 447 |
40 392 |
63 761 |
85 756 |
162 704 |
158 842 |
Income tax |
0 |
0 |
21 |
8 954 |
34 447 |
40 392 |
63 761 |
85 756 |
162 704 |
158 842 |
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 |
78 829 |
105 057 |
1210 On profits |
0 |
0 |
5 |
2 935 |
13 751 |
20 925 |
28 988 |
33 388 |
78 829 |
105 057 |
Corporation tax |
0 |
0 |
5 |
2 935 |
13 751 |
20 925 |
28 988 |
33 388 |
78 829 |
105 057 |
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 |
312 808 |
357 677 |
2100 Employees |
0 |
0 |
6 |
2 712 |
17 867 |
26 934 |
49 831 |
64 214 |
120 108 |
137 742 |
2110 On a payroll basis |
.. |
.. |
.. |
2 712 |
17 867 |
26 934 |
49 831 |
64 214 |
120 108 |
137 742 |
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 |
178 345 |
204 045 |
2210 On a payroll basis |
.. |
.. |
.. |
3 619 |
20 442 |
39 363 |
71 184 |
95 067 |
178 345 |
204 045 |
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 |
14 356 |
15 890 |
2310 On a payroll basis |
.. |
.. |
.. |
1 211 |
5 743 |
5 399 |
4 856 |
11 001 |
14 356 |
15 890 |
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 |
41 721 |
53 548 |
4100 Recurrent taxes on immovable property |
0 |
0 |
0 |
191 |
1 464 |
2 669 |
3 847 |
5 882 |
9 681 |
11 204 |
Real estate tax |
0 |
0 |
.. |
191 |
1 464 |
2 669 |
3 847 |
5 882 |
9 681 |
11 204 |
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 |
1 104 |
1 298 |
Gift and inheritance tax |
0 |
0 |
0 |
15 |
125 |
215 |
340 |
435 |
1 104 |
1 298 |
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 |
30 937 |
41 045 |
Stamp tax |
0 |
0 |
2 |
818 |
3 642 |
5 083 |
9 416 |
12 045 |
18 853 |
20 964 |
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 |
11 213 |
19 001 |
Notary fees |
0 |
0 |
0 |
40 |
389 |
388 |
606 |
690 |
872 |
1 081 |
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 |
389 092 |
517 288 |
5100 Taxes on production, sale, transfer, etc. |
0 |
0 |
22 |
16 328 |
92 605 |
131 878 |
203 364 |
250 261 |
373 692 |
500 367 |
5110 General taxes |
0 |
0 |
16 |
9 735 |
43 285 |
62 533 |
100 723 |
121 070 |
180 729 |
230 761 |
5111 Value added taxes |
.. |
.. |
14 |
9 735 |
43 285 |
62 533 |
100 723 |
121 070 |
180 729 |
230 761 |
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 |
192 963 |
269 606 |
5121 Excise duties |
0 |
0 |
1 |
4 718 |
39 111 |
57 285 |
85 462 |
105 922 |
147 131 |
207 273 |
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 |
13 807 |
46 596 |
Motor vehicles purchase tax |
0 |
0 |
0 |
498 |
4 293 |
6 193 |
10 565 |
17 027 |
13 807 |
46 596 |
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 |
72 328 |
91 667 |
Petroleum consumption tax |
0 |
0 |
0 |
3 269 |
22 052 |
31 697 |
45 158 |
50 830 |
60 997 |
69 009 |
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 |
17 460 |
26 246 |
Customs duty |
0 |
0 |
1 |
449 |
2 441 |
3 240 |
5 409 |
8 280 |
16 832 |
25 637 |
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 |
628 |
609 |
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 |
24 352 |
30 533 |
Bank, insurance transaction tax |
0 |
0 |
1 |
997 |
3 149 |
3 571 |
6 160 |
9 172 |
22 670 |
27 069 |
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 |
1 681 |
3 464 |
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 |
4 019 |
5 553 |
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 |
15 400 |
16 921 |
5210 Recurrent taxes |
0 |
0 |
0 |
359 |
4 161 |
5 374 |
7 894 |
9 703 |
15 400 |
16 921 |
Motor vehicles tax |
0 |
0 |
0 |
359 |
0 |
5 374 |
7 894 |
9 703 |
15 400 |
16 921 |
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 |
15 400 |
16 921 |
Motor vehicles tax |
.. |
.. |
.. |
302 |
3 521 |
5 033 |
7 353 |
8 949 |
14 503 |
15 983 |
Traffic fees |
.. |
.. |
.. |
58 |
640 |
341 |
540 |
754 |
897 |
938 |
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 |
12 397 |
12 218 |
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 |
12 397 |
12 218 |
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 |
6 361 |
5 123 |
Municipalities revenue |
.. |
.. |
.. |
106 |
2 227 |
3 235 |
4 366 |
4 971 |
6 035 |
7 095 |
Total tax revenue on cash basis |
0 |
1 |
79 |
40 263 |
203 053 |
287 873 |
458 698 |
586 722 |
997 551 |
1 204 629 |
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.
Table 5.37. United Kingdom: Details of tax revenue, 1965-2020
Million GBP
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
Total tax revenue |
10 945 |
81 153 |
202 368 |
359 690 |
509 308 |
515 253 |
570 196 |
611 338 |
726 723 |
690 450 |
Total tax revenue exclusive of taxes collected for the EU |
.. |
.. |
200 520 |
357 560 |
506 893 |
512 308 |
567 270 |
608 251 |
723 380 |
687 554 |
1000 Taxes on income, profits and capital gains |
4 050 |
30 651 |
79 576 |
142 197 |
201 316 |
192 771 |
199 769 |
212 697 |
251 743 |
247 296 |
1100 Of individuals |
3 618 |
23 868 |
59 506 |
104 136 |
151 157 |
147 019 |
156 570 |
168 873 |
200 490 |
197 219 |
1110 On income and profits |
3 615 |
23 376 |
57 614 |
101 925 |
147 309 |
144 502 |
152 668 |
163 291 |
191 303 |
186 966 |
Income tax |
.. |
23 370 |
57 614 |
101 925 |
147 309 |
144 502 |
152 668 |
163 291 |
191 303 |
186 966 |
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 |
9 187 |
10 253 |
1200 Corporate |
484 |
6 783 |
20 070 |
38 061 |
50 159 |
45 752 |
43 199 |
43 824 |
51 253 |
50 077 |
1210 On profits |
484 |
6 510 |
18 994 |
35 730 |
46 841 |
44 857 |
42 190 |
42 407 |
49 949 |
49 052 |
Petroleum revenue tax |
.. |
1 799 |
941 |
1 540 |
1 387 |
1 349 |
1 296 |
-552 |
-319 |
-431 |
Supplementary petroleum duty |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Corporation tax |
.. |
4 712 |
18 053 |
34 190 |
44 740 |
42 865 |
40 227 |
42 339 |
49 454 |
48 748 |
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 |
814 |
735 |
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 |
1 009 |
1 417 |
1 304 |
1 025 |
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 |
143 306 |
144 990 |
2100 Employees |
770 |
5 228 |
13 296 |
24 175 |
36 585 |
38 703 |
41 481 |
44 488 |
56 222 |
56 847 |
2110 On a payroll basis |
.. |
.. |
13 296 |
24 175 |
36 585 |
38 703 |
41 481 |
44 488 |
56 222 |
56 847 |
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 |
82 728 |
84 042 |
2210 On a payroll basis |
.. |
.. |
19 984 |
34 028 |
53 765 |
55 887 |
62 019 |
66 491 |
82 728 |
84 042 |
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 |
4 356 |
4 101 |
2310 On a payroll basis |
.. |
.. |
1 177 |
2 049 |
2 860 |
2 756 |
2 585 |
3 194 |
4 356 |
4 101 |
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 |
2 764 |
2 892 |
Selective employment tax |
.. |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
0 |
0 |
National insurance surcharge |
.. |
3 498 |
.. |
.. |
.. |
.. |
.. |
.. |
0 |
0 |
Apprenticeship Levy |
.. |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
2 764 |
2 892 |
4000 Taxes on property |
1 591 |
9 774 |
16 538 |
41 134 |
63 392 |
61 768 |
70 889 |
76 427 |
90 329 |
80 134 |
4100 Recurrent taxes on immovable property |
1 228 |
8 665 |
13 462 |
30 552 |
44 891 |
50 028 |
55 058 |
58 019 |
68 751 |
61 342 |
4110 Households |
539 |
3 687 |
2 373 |
14 205 |
23 609 |
25 919 |
27 655 |
29 373 |
36 715 |
38 003 |
Northern Ireland rates paid to CG |
.. |
37 |
113 |
141 |
265 |
335 |
346 |
323 |
416 |
402 |
Council tax |
.. |
0 |
0 |
13 991 |
23 217 |
25 438 |
27 061 |
28 777 |
35 958 |
37 270 |
Rates paid to LA |
.. |
3 650 |
2 260 |
73 |
127 |
146 |
248 |
273 |
341 |
331 |
4120 Others |
689 |
4 978 |
11 089 |
16 347 |
21 282 |
24 109 |
27 403 |
28 646 |
32 036 |
23 339 |
National non-domestic rates |
.. |
0 |
7 542 |
14 966 |
19 358 |
21 602 |
24 611 |
25 834 |
28 928 |
20 327 |
Rates paid to LA |
.. |
4 925 |
2 869 |
149 |
267 |
497 |
495 |
480 |
567 |
542 |
Northern Ireland rates paid to CG |
.. |
53 |
115 |
207 |
353 |
361 |
349 |
335 |
392 |
383 |
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 |
489 |
501 |
Crossrail Business rates supplement |
.. |
0 |
0 |
0 |
0 |
168 |
217 |
224 |
271 |
197 |
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 |
4 255 |
4 470 |
5 164 |
5 252 |
Swiss Bank Tax |
.. |
.. |
.. |
0 |
0 |
0 |
876 |
28 |
-1 |
0 |
4310 Estate and inheritance taxes |
287 |
479 |
1 321 |
2 215 |
3 867 |
2 642 |
3 379 |
4 442 |
5 165 |
5 252 |
Death duties |
.. |
423 |
1 278 |
2 156 |
3 764 |
2 592 |
3 293 |
4 359 |
5 097 |
5 202 |
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 |
18 |
0 |
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 |
15 962 |
13 187 |
Stamp duties |
.. |
630 |
1 755 |
8 367 |
14 634 |
9 098 |
11 540 |
13 791 |
15 962 |
13 187 |
4500 Non-recurrent taxes |
0 |
0 |
0 |
0 |
0 |
0 |
36 |
147 |
452 |
353 |
4510 On net wealth |
.. |
.. |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
4520 Other non-recurrent taxes |
.. |
.. |
.. |
.. |
.. |
.. |
36 |
147 |
452 |
353 |
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 |
116 107 |
151 390 |
163 368 |
193 453 |
208 041 |
238 581 |
215 138 |
5100 Taxes on production, sale, transfer, etc. |
3 406 |
22 677 |
59 379 |
110 804 |
144 752 |
155 471 |
185 262 |
200 179 |
229 578 |
206 079 |
5110 General taxes |
647 |
11 897 |
34 136 |
65 018 |
93 374 |
97 646 |
121 460 |
132 906 |
154 996 |
139 461 |
5111 Value added taxes |
0 |
11 897 |
34 136 |
65 018 |
93 374 |
97 646 |
121 460 |
132 906 |
154 996 |
139 461 |
Value added tax |
.. |
11 893 |
33 620 |
64 918 |
93 348 |
97 565 |
121 650 |
132 790 |
155 023 |
139 384 |
Adj. to VAT contribution |
.. |
4 |
516 |
100 |
26 |
81 |
-190 |
116 |
-27 |
77 |
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 |
74 582 |
66 618 |
5121 Excise duties |
2 383 |
8 616 |
19 707 |
37 315 |
40 427 |
45 454 |
46 588 |
47 294 |
49 285 |
44 880 |
Beer |
.. |
1 029 |
2 220 |
2 813 |
3 042 |
3 278 |
3 337 |
3 294 |
3 659 |
3 062 |
Wines, spirits, cider and perry |
.. |
1 513 |
2 627 |
3 751 |
5 008 |
6 075 |
7 063 |
7 385 |
8 457 |
9 084 |
Tobacco |
.. |
2 735 |
5 541 |
7 666 |
7 862 |
9 076 |
9 479 |
9 190 |
9 038 |
9 790 |
Hydrocarbon oil |
.. |
3 327 |
9 302 |
23 041 |
24 512 |
27 013 |
26 697 |
27 415 |
27 795 |
22 647 |
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 |
336 |
297 |
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 |
3 516 |
3 385 |
Custom duties |
.. |
.. |
.. |
1 800 |
2 074 |
2 933 |
2 914 |
3 077 |
3 343 |
2 896 |
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 |
Customs Duties - UK Receipts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Digital Services Tax |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
28 |
344 |
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 |
17 039 |
13 417 |
Betting and gaming |
.. |
456 |
1 022 |
1 522 |
959 |
1 092 |
1 538 |
2 053 |
2 502 |
2 187 |
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 |
3 806 |
927 |
Insurance premium tax |
.. |
0 |
0 |
1 707 |
2 306 |
2 401 |
3 018 |
3 294 |
6 417 |
6 306 |
Bank Levy - Stability Fee Scheme |
.. |
0 |
0 |
0 |
0 |
0 |
2 352 |
3 369 |
2 523 |
2 214 |
Light Dues |
.. |
0 |
0 |
67 |
65 |
80 |
89 |
78 |
78 |
70 |
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 |
4 742 |
4 936 |
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 |
784 |
701 |
Climate change levy |
.. |
0 |
0 |
0 |
690 |
666 |
1 098 |
1 752 |
2 091 |
1 833 |
Aggregates levy |
.. |
0 |
0 |
0 |
339 |
290 |
282 |
354 |
396 |
360 |
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 |
1 471 |
2 042 |
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 |
5 303 |
6 638 |
7 897 |
8 191 |
7 862 |
9 003 |
9 059 |
5210 Recurrent taxes |
212 |
1 378 |
3 401 |
5 303 |
6 638 |
7 897 |
8 191 |
7 862 |
8 848 |
8 905 |
5211 Paid by households: motor vehicles |
118 |
729 |
1 841 |
2 996 |
4 146 |
4 618 |
4 377 |
4 021 |
5 048 |
5 089 |
Motor vehicle duty |
.. |
726 |
1 837 |
2 992 |
4 096 |
4 561 |
4 312 |
3 970 |
4 998 |
5 026 |
Boat licences |
.. |
3 |
4 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
Dartford Tolls |
.. |
.. |
.. |
0 |
50 |
57 |
65 |
51 |
50 |
63 |
5212 Paid by others: motor vehicles |
74 |
588 |
1 134 |
1 614 |
1 304 |
1 295 |
1 816 |
1 954 |
2 030 |
2 024 |
Motor vehicle levy |
.. |
588 |
1 134 |
1 614 |
1 288 |
1 279 |
1 789 |
1 929 |
2 007 |
1 999 |
Dartford Tolls |
.. |
.. |
.. |
0 |
16 |
16 |
27 |
25 |
23 |
25 |
5213 Paid in respect of other goods |
20 |
61 |
426 |
693 |
1 188 |
1 984 |
1 998 |
1 887 |
1 770 |
1 792 |
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 |
36 |
27 |
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 |
814 |
947 |
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 |
28 |
Land Registry - Registration Title Tax |
.. |
.. |
.. |
285 |
462 |
331 |
464 |
285 |
299 |
234 |
Companies House - Registration Tax |
.. |
.. |
.. |
35 |
56 |
52 |
52 |
58 |
63 |
64 |
5220 Non-recurrent taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
155 |
154 |
Immigration Skills Charge |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
155 |
154 |
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 |
3 343 |
2 896 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
7 454 |
4 651 |
20 030 |
28 879 |
29 710 |
28 539 |
18 003 |
15 296 |
Tax expenditure component |
.. |
.. |
6 973 |
1 233 |
4 414 |
5 542 |
2 538 |
2 571 |
1 622 |
1 378 |
Transfer component |
.. |
.. |
481 |
3 418 |
15 617 |
23 338 |
27 172 |
25 968 |
16 381 |
13 918 |
Non-wastable tax credits against 1210 |
.. |
.. |
0 |
1 |
918 |
1 313 |
1 156 |
3 273 |
7 254 |
8 590 |
Tax expenditure component |
.. |
.. |
0 |
0 |
654 |
915 |
626 |
1 136 |
2 252 |
2 625 |
Transfer component |
.. |
.. |
0 |
1 |
264 |
398 |
530 |
2 137 |
5 002 |
5 965 |
Total tax revenue on cash basis |
10 945 |
81 153 |
202 400 |
356 071 |
509 032 |
509 500 |
562 278 |
601 185 |
709 076 |
638 594 |
Total tax revenue on accrual basis |
.. |
.. |
202 368 |
359 690 |
509 308 |
515 253 |
570 196 |
611 338 |
726 723 |
690 450 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
1 323 |
2 062 |
4 072 |
4 731 |
5 816 |
7 261 |
9 895 |
10 147 |
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 |
3 874 |
4 003 |
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 |
33 474 |
38 013 |
Miscellaneous differences |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and actual social contributions |
.. |
.. |
213 952 |
371 088 |
537 077 |
547 658 |
601 614 |
647 331 |
773 966 |
742 613 |
Imputed social contributions |
.. |
.. |
3 966 |
4 234 |
1 391 |
1 616 |
1 568 |
1 566 |
1 879 |
2 057 |
National Accounts: Taxes and all social contributions |
.. |
.. |
217 918 |
375 322 |
538 468 |
549 274 |
603 182 |
648 897 |
775 845 |
744 670 |
.. 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 year, 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 His Majesty's Revenue and Customs.
Table 5.38. United States: Details of tax revenue, 1965-2020
Million USD
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
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 |
5 385 030 |
5 380 217 |
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 |
2 482 885 |
2 446 932 |
1100 Of individuals |
52 894 |
285 513 |
584 733 |
1 224 538 |
1 479 085 |
1 223 218 |
1 664 074 |
1 929 215 |
2 192 995 |
2 183 169 |
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 |
2 004 445 |
1 967 925 |
Individual income tax federal |
46 492 |
233 269 |
449 239 |
895 677 |
1 062 755 |
910 874 |
1 235 275 |
1 413 376 |
1 586 635 |
1 538 726 |
Individual income tax state and local govt. |
3 909 |
39 610 |
103 620 |
193 290 |
263 981 |
252 863 |
320 838 |
340 407 |
417 810 |
429 198 |
1120 On capital gains |
2 493 |
12 634 |
31 874 |
135 571 |
152 349 |
59 481 |
107 961 |
175 432 |
188 550 |
215 244 |
Capital gains federal |
2 300 |
10 800 |
25 900 |
111 507 |
122 036 |
46 557 |
85 702 |
141 381 |
149 248 |
168 300 |
Capital gains tax state and local govt. |
193 |
1 834 |
5 974 |
24 064 |
30 313 |
12 924 |
22 259 |
34 051 |
39 302 |
46 944 |
1200 Corporate |
27 390 |
78 624 |
116 998 |
229 327 |
386 119 |
265 481 |
352 316 |
385 327 |
289 890 |
263 763 |
1210 On profits |
26 745 |
73 586 |
106 134 |
170 835 |
330 597 |
240 445 |
313 172 |
337 786 |
242 971 |
227 710 |
Corporate income tax federal |
24 861 |
60 525 |
85 736 |
144 590 |
281 040 |
198 698 |
265 274 |
288 486 |
181 893 |
166 401 |
Corporate income tax state and local govt. |
1 884 |
13 061 |
20 398 |
26 245 |
49 556 |
41 747 |
47 898 |
49 300 |
61 077 |
61 309 |
1220 On capital gains |
645 |
5 038 |
10 864 |
58 492 |
55 523 |
25 036 |
39 144 |
47 541 |
46 919 |
36 053 |
Capital gains tax corp. federal |
600 |
4 143 |
8 776 |
49 506 |
47 200 |
20 689 |
33 157 |
40 602 |
35 125 |
26 346 |
Capital gains tax corp. state and local govt. |
45 |
895 |
2 088 |
8 986 |
8 323 |
4 347 |
5 987 |
6 939 |
11 794 |
9 707 |
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 |
1 308 696 |
1 333 998 |
2100 Employees |
8 459 |
67 022 |
173 860 |
305 555 |
400 941 |
406 404 |
456 777 |
502 103 |
597 633 |
607 264 |
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 |
642 810 |
656 638 |
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 |
68 253 |
70 096 |
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 |
2 264 |
3 386 |
4000 Taxes on property |
26 529 |
77 913 |
182 408 |
299 546 |
463 052 |
473 422 |
503 220 |
539 732 |
649 494 |
669 173 |
4100 Recurrent taxes on immovable property |
22 918 |
68 499 |
161 533 |
254 669 |
403 688 |
438 588 |
456 790 |
490 410 |
599 586 |
615 329 |
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 |
21 744 |
24 840 |
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 |
17 544 |
18 097 |
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 |
17 544 |
18 097 |
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 |
10 621 |
10 907 |
5000 Taxes on goods and services |
38 017 |
128 844 |
271 301 |
464 004 |
632 713 |
635 329 |
740 452 |
792 162 |
941 692 |
926 730 |
5100 Taxes on production, sale, transfer, etc. |
33 300 |
111 810 |
235 233 |
404 093 |
540 291 |
546 710 |
640 249 |
695 784 |
823 829 |
809 540 |
5110 General taxes |
8 016 |
51 328 |
125 575 |
221 358 |
301 403 |
295 123 |
343 853 |
374 173 |
443 927 |
448 882 |
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 |
443 927 |
448 882 |
General sales - general receipts state and local |
7 981 |
51 328 |
125 575 |
221 358 |
301 403 |
295 123 |
343 853 |
374 173 |
443 927 |
448 882 |
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 |
379 902 |
360 658 |
5121 Excise duties |
21 209 |
45 471 |
64 953 |
108 600 |
137 373 |
146 582 |
154 390 |
156 902 |
165 942 |
161 955 |
Alcohol taxes federal govt. |
3 689 |
5 601 |
5 228 |
7 281 |
8 571 |
8 848 |
9 026 |
9 514 |
9 711 |
9 470 |
Tobacco taxes federal govt. |
2 142 |
2 443 |
4 217 |
6 741 |
8 377 |
17 487 |
15 830 |
14 265 |
11 739 |
11 240 |
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 |
36 445 |
34 174 |
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 |
7 989 |
7 610 |
Tobacco taxes state and local govt. |
1 386 |
3 874 |
6 009 |
8 726 |
16 433 |
18 611 |
18 464 |
18 002 |
18 740 |
18 987 |
Public utilities state and local govt. |
871 |
5 888 |
11 814 |
17 989 |
27 879 |
28 892 |
28 544 |
27 834 |
27 414 |
27 167 |
Motor fuel taxes state and local govt. |
4 331 |
9 822 |
20 792 |
31 373 |
38 682 |
39 634 |
42 074 |
44 740 |
53 904 |
53 307 |
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 |
77 752 |
68 627 |
Custom duties federal |
1 442 |
7 436 |
17 490 |
21 123 |
28 793 |
28 603 |
35 468 |
38 123 |
77 752 |
68 627 |
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 |
36 446 |
35 914 |
Amusements state and local govt. |
23 |
234 |
671 |
3 668 |
7 105 |
7 082 |
7 784 |
8 202 |
9 419 |
7 935 |
Parimutuels state and local govt. |
386 |
731 |
659 |
326 |
328 |
206 |
193 |
182 |
196 |
188 |
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 |
26 830 |
27 791 |
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 |
99 762 |
94 162 |
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 |
117 864 |
117 190 |
5210 Recurrent taxes |
3 490 |
9 501 |
21 262 |
37 114 |
68 547 |
66 440 |
70 557 |
74 447 |
88 084 |
89 028 |
5211 Paid by households: motor vehicles |
1 211 |
3 370 |
8 104 |
11 409 |
14 996 |
16 294 |
17 781 |
18 809 |
21 445 |
21 304 |
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 |
12 300 |
12 259 |
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 |
54 339 |
55 464 |
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 |
7 634 |
7 431 |
Alcoholic beverage license tax st. and loc. |
133 |
179 |
264 |
308 |
608 |
596 |
899 |
824 |
956 |
983 |
Public utilities license tax st. and loc. |
30 |
130 |
270 |
395 |
1 903 |
1 468 |
1 432 |
1 665 |
1 814 |
1 756 |
Amusements license taxes st. and loc. |
7 |
69 |
202 |
196 |
966 |
638 |
604 |
740 |
750 |
609 |
Occupation and business license st. and loc. |
349 |
1 113 |
3 512 |
7 651 |
16 484 |
17 812 |
19 284 |
20 423 |
23 404 |
24 284 |
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 |
19 610 |
20 218 |
Hunting and fishing license taxes st. and loc. |
138 |
417 |
82 |
112 |
146 |
151 |
155 |
162 |
171 |
184 |
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 |
29 780 |
28 162 |
Severance state and local govt. |
503 |
4 167 |
5 224 |
5 285 |
12 895 |
11 751 |
18 266 |
9 755 |
13 178 |
11 272 |
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 |
16 601 |
16 890 |
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 |
255 580 |
525 970 |
Tax expenditure component |
.. |
.. |
1 800 |
9 602 |
35 910 |
69 870 |
41 560 |
42 826 |
102 660 |
92 340 |
Transfer component |
.. |
.. |
4 355 |
26 909 |
54 529 |
101 760 |
116 600 |
113 830 |
152 920 |
433 630 |
Non-wastable tax credits against 1210 |
.. |
.. |
.. |
.. |
.. |
250 |
630 |
577 |
440 |
660 |
Tax expenditure component |
.. |
.. |
.. |
.. |
.. |
240 |
610 |
527 |
380 |
630 |
Transfer component |
.. |
.. |
.. |
.. |
.. |
10 |
20 |
50 |
60 |
30 |
Unallocable transfer component |
.. |
.. |
.. |
.. |
.. |
2 420 |
4 280 |
4 890 |
4 230 |
2 600 |
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 |
108 999 |
121 434 |
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 |
5 494 029 |
5 501 651 |
Imputed social contributions |
.. |
.. |
3 384 |
3 727 |
7 134 |
9 428 |
9 438 |
9 636 |
8 925 |
9 100 |
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 |
5 502 954 |
5 510 751 |
.. 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.
5.1. 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. This is the purpose of the country tables that 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 for 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 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
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 |
59 083 |
59 094 |
Other taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
32 |
135 |
141 |
206 |
256 |
339 |
299 |
321 |
336 |
344 |
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 |
59 418 |
59 438 |
Belgium, million EUR |
||||||||||
Contribution under 2000 heading |
2 018 |
10 798 |
23 386 |
34 865 |
45 929 |
50 674 |
56 527 |
58 812 |
63 203 |
62 276 |
Other taxes |
0 |
171 |
644 |
5 375 |
13 659 |
16 772 |
18 382 |
12 292 |
19 153 |
20 009 |
Voluntary contributions to government |
0 |
41 |
52 |
58 |
57 |
59 |
77 |
70 |
84 |
82 |
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 |
74 986 |
71 174 |
82 440 |
82 367 |
Canada, million CAD |
||||||||||
Contribution under 2000 heading |
854 |
10 649 |
29 653 |
53 109 |
73 722 |
76 787 |
90 394 |
96 371 |
108 366 |
107 866 |
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 |
108 366 |
107 866 |
Chile, million CLP |
||||||||||
Contribution under 2000 heading |
.. |
.. |
159 559 |
576 758 |
1 148 647 |
1 493 987 |
1 968 973 |
2 252 490 |
2 994 906 |
3 104 866 |
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 |
11 975 273 |
12 194 451 |
Total |
.. |
.. |
487 661 |
2 598 389 |
4 957 305 |
6 902 690 |
9 552 224 |
11 166 905 |
14 970 179 |
15 299 318 |
Colombia, million COP |
||||||||||
Contribution under 2000 heading |
.. |
.. |
203 596 |
4 989 000 |
9 694 000 |
11 478 085 |
16 644 445 |
13 585 138 |
19 875 398 |
18 615 408 |
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 |
43 732 211 |
40 888 910 |
Total |
.. |
.. |
203 596 |
4 989 000 |
28 361 073 |
38 832 579 |
47 453 177 |
44 697 703 |
63 607 609 |
59 504 318 |
Costa Rica, million CRC |
||||||||||
Contribution under 2000 heading |
.. |
.. |
33 990 |
297 069 |
885 053 |
1 450 531 |
1 928 082 |
2 305 133 |
3 026 691 |
2 971 589 |
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 |
3 026 691 |
2 971 589 |
Czech Republic, million CZK |
||||||||||
Contribution under 2000 heading |
.. |
.. |
.. |
341 544 |
573 417 |
576 029 |
603 072 |
659 743 |
889 237 |
901 670 |
Other taxes |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
.. |
.. |
.. |
1 099 |
974 |
661 |
337 |
386 |
578 |
537 |
Compulsory contributions to private sector |
.. |
.. |
.. |
2 837 |
5 757 |
6 094 |
6 424 |
6 741 |
8 921 |
9 048 |
Total |
.. |
.. |
.. |
345 480 |
580 148 |
582 784 |
609 833 |
666 871 |
898 736 |
911 255 |
Denmark, million DKK |
||||||||||
Contribution under 2000 heading |
690 |
710 |
101 |
8 453 |
1 286 |
1 815 |
1 618 |
1 378 |
991 |
1 359 |
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 |
14 792 |
14 873 |
Compulsory contributions to private sector |
145 |
554 |
1 278 |
1 445 |
4 526 |
3 847 |
3 068 |
2 964 |
2 828 |
2 875 |
Total |
835 |
2 937 |
9 466 |
26 531 |
22 874 |
22 854 |
19 341 |
19 063 |
18 611 |
19 107 |
Estonia, million EUR |
||||||||||
Contribution under 2000 heading |
.. |
.. |
.. |
674 |
1 683 |
1 879 |
2 077 |
2 300 |
3 256 |
3 331 |
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 |
299 |
313 |
Total |
.. |
.. |
.. |
674 |
2 024 |
1 918 |
2 346 |
2 689 |
3 556 |
3 644 |
Finland, million EUR |
||||||||||
Contribution under 2000 heading |
93 |
2 776 |
10 012 |
15 756 |
21 384 |
22 648 |
25 632 |
26 639 |
28 295 |
27 326 |
Other taxes |
47 |
22 |
0 |
404 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
0 |
262 |
632 |
236 |
228 |
254 |
270 |
303 |
246 |
235 |
Compulsory contributions to private sector |
0 |
123 |
431 |
532 |
653 |
619 |
694 |
673 |
655 |
619 |
Total |
140 |
3 183 |
11 075 |
16 928 |
22 265 |
23 521 |
26 596 |
27 615 |
29 196 |
28 180 |
France, million EUR |
||||||||||
Contribution under 2000 heading |
8 804 |
76 235 |
191 141 |
231 875 |
307 663 |
323 816 |
356 934 |
370 375 |
363 817 |
348 335 |
Other taxes |
0 |
895 |
2 950 |
81 001 |
127 511 |
137 383 |
162 838 |
170 210 |
232 687 |
234 036 |
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 |
596 504 |
582 371 |
Germany, million EUR |
||||||||||
Contribution under 2000 heading |
19 876 |
98 659 |
170 449 |
299 440 |
320 750 |
354 320 |
392 378 |
424 841 |
508 124 |
512 122 |
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 |
7 262 |
7 378 |
Compulsory contributions to private sector |
107 |
690 |
1 462 |
6 120 |
8 243 |
9 386 |
10 444 |
11 202 |
13 780 |
13 860 |
Total |
21 929 |
107 791 |
184 914 |
328 889 |
350 402 |
368 808 |
408 174 |
442 111 |
529 166 |
533 360 |
Greece, million EUR |
||||||||||
Contribution under 2000 heading |
37 |
485 |
3 466 |
14 284 |
24 940 |
24 748 |
19 354 |
18 807 |
22 260 |
21 352 |
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 |
22 260 |
21 352 |
Hungary, million HUF |
||||||||||
Contribution under 2000 heading |
.. |
.. |
.. |
1 506 755 |
3 402 194 |
3 179 509 |
3 899 154 |
4 433 464 |
5 545 481 |
5 364 764 |
Other taxes |
.. |
.. |
.. |
188 413 |
85 058 |
78 629 |
246 574 |
294 313 |
145 025 |
128 079 |
Voluntary contributions to government |
.. |
.. |
.. |
1 273 |
1 762 |
1 693 |
1 523 |
1 229 |
983 |
953 |
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 |
5 691 489 |
5 493 796 |
Iceland, million ISK |
||||||||||
Contribution under 2000 heading |
5 |
102 |
3 607 |
19 680 |
39 594 |
63 599 |
69 899 |
79 707 |
97 423 |
88 364 |
Other taxes |
0 |
1 047 |
20 571 |
26 732 |
52 444 |
77 472 |
90 895 |
97 987 |
187 636 |
269 721 |
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 |
187 003 |
194 483 |
Total |
5 |
1 608 |
37 632 |
95 260 |
210 155 |
236 509 |
278 697 |
317 486 |
472 062 |
552 568 |
Ireland, million EUR |
||||||||||
Contribution under 2000 heading |
21 |
578 |
1 729 |
3 966 |
8 143 |
8 458 |
8 854 |
9 992 |
13 109 |
12 283 |
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 |
13 109 |
12 283 |
Israel, million ILS |
||||||||||
Contribution under 2000 heading |
.. |
.. |
.. |
27 565 |
37 909 |
45 343 |
53 364 |
59 561 |
74 420 |
73 031 |
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 |
37 700 |
39 200 |
Total |
.. |
.. |
.. |
27 565 |
37 909 |
54 443 |
75 764 |
88 261 |
112 120 |
112 231 |
Italy, million EUR |
||||||||||
Contribution under 2000 heading |
1 881 |
22 976 |
87 256 |
143 629 |
200 772 |
209 122 |
210 462 |
214 376 |
237 290 |
224 781 |
Other taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
0 |
0 |
0 |
464 |
567 |
561 |
738 |
750 |
764 |
724 |
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 |
238 054 |
225 505 |
Japan, billion JPY |
||||||||||
Contribution under 2000 heading |
1 344 |
18 178 |
34 613 |
47 968 |
53 325 |
54 461 |
59 803 |
64 465 |
71 993 |
71 550 |
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 |
71 993 |
71 550 |
Korea, billion KRW |
||||||||||
Contribution under 2000 heading |
.. |
73 |
3 760 |
22 759 |
53 588 |
69 090 |
91 596 |
104 693 |
140 071 |
150 854 |
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 |
140 071 |
150 854 |
Latvia, million EUR |
||||||||||
Contribution under 2000 heading |
.. |
.. |
.. |
669 |
1 774 |
1 554 |
1 933 |
2 030 |
2 911 |
2 937 |
Other taxes |
.. |
.. |
.. |
12 |
51 |
36 |
59 |
80 |
149 |
128 |
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 |
3 060 |
3 065 |
Lithuania, million EUR |
||||||||||
Contribution under 2000 heading |
.. |
.. |
.. |
1 362 |
2 643 |
3 293 |
3 791 |
4 338 |
4 743 |
5 127 |
Other taxes |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
.. |
.. |
.. |
0 |
2 |
2 |
3 |
2 |
2 |
0 |
Compulsory contributions to private sector |
.. |
.. |
.. |
0 |
247 |
95 |
149 |
140 |
3 |
0 |
Total |
.. |
.. |
.. |
1 362 |
2 892 |
3 391 |
3 943 |
4 480 |
4 748 |
5 127 |
Luxembourg, million EUR |
||||||||||
Contribution under 2000 heading |
86 |
443 |
1 011 |
2 224 |
3 710 |
4 387 |
5 132 |
5 548 |
6 862 |
7 216 |
Other taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
0 |
0 |
4 |
18 |
18 |
28 |
33 |
38 |
48 |
52 |
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 |
6 910 |
7 268 |
Mexico, million MXN |
||||||||||
Contribution under 2000 heading |
.. |
109 |
17 165 |
138 223 |
236 727 |
277 459 |
351 993 |
409 249 |
552 058 |
576 019 |
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 |
303 426 |
332 725 |
Total |
.. |
134 |
21 005 |
205 575 |
381 057 |
423 569 |
520 104 |
616 073 |
855 484 |
908 743 |
Netherlands, million EUR |
||||||||||
Contribution under 2000 heading |
3 342 |
26 641 |
39 075 |
64 522 |
77 072 |
82 732 |
97 372 |
96 426 |
109 298 |
108 685 |
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 |
109 298 |
108 685 |
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 |
377 057 |
381 838 |
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 |
377 057 |
381 838 |
Poland, million PLN |
||||||||||
Contribution under 2000 heading |
.. |
.. |
.. |
97 411 |
141 457 |
157 432 |
204 600 |
225 711 |
305 353 |
318 637 |
Other taxes |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
.. |
.. |
.. |
0 |
0 |
0 |
34 |
49 |
46 |
48 |
Compulsory contributions to private sector |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
.. |
.. |
.. |
97 411 |
141 457 |
157 432 |
204 634 |
225 760 |
305 399 |
318 685 |
Portugal, million EUR |
||||||||||
Contribution under 2000 heading |
22 |
531 |
4 026 |
10 168 |
14 305 |
15 462 |
15 139 |
16 182 |
20 602 |
20 914 |
Other taxes |
0 |
1 |
29 |
434 |
658 |
698 |
970 |
994 |
854 |
883 |
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 |
14 932 |
16 154 |
16 109 |
17 176 |
21 456 |
21 798 |
Slovak Republic, million EUR |
||||||||||
Contribution under 2000 heading |
.. |
.. |
.. |
4 409 |
7 244 |
8 154 |
9 847 |
10 897 |
14 085 |
14 233 |
Other taxes |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
.. |
.. |
.. |
0 |
22 |
31 |
17 |
11 |
11 |
12 |
Compulsory contributions to private sector |
.. |
.. |
.. |
0 |
701 |
719 |
385 |
413 |
713 |
718 |
Total |
.. |
.. |
.. |
4 409 |
7 968 |
8 904 |
10 249 |
11 321 |
14 809 |
14 963 |
Slovenia, million EUR |
||||||||||
Contribution under 2000 heading |
.. |
.. |
.. |
2 824 |
5 046 |
5 761 |
5 647 |
5 983 |
7 587 |
7 908 |
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 |
7 587 |
7 908 |
Spain, million EUR |
||||||||||
Contribution under 2000 heading |
350 |
10 682 |
36 722 |
74 683 |
127 088 |
127 235 |
116 875 |
122 835 |
152 527 |
154 276 |
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 |
987 |
891 |
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 |
153 514 |
155 167 |
Sweden, million SEK |
||||||||||
Contribution under 2000 heading |
4 851 |
74 647 |
205 867 |
306 974 |
388 505 |
384 668 |
376 684 |
404 851 |
462 860 |
455 396 |
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 |
24 966 |
24 731 |
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 |
487 826 |
480 127 |
Switzerland, million CHF |
||||||||||
Contribution under 2000 heading |
1 670 |
10 844 |
19 952 |
30 961 |
34 974 |
38 385 |
42 862 |
44 285 |
47 233 |
49 057 |
Other taxes |
336 |
778 |
1 176 |
4 509 |
6 342 |
6 644 |
7 760 |
7 590 |
6 260 |
3 357 |
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 |
59 357 |
60 122 |
Total |
4 606 |
21 727 |
41 924 |
65 002 |
83 535 |
91 004 |
100 587 |
104 765 |
112 851 |
112 536 |
Türkiye, million TRY |
||||||||||
Contribution under 2000 heading |
0 |
0 |
15 |
7 543 |
44 052 |
71 696 |
125 871 |
170 282 |
312 808 |
357 677 |
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 |
312 808 |
357 677 |
United Kingdom, million GBP |
||||||||||
Contribution under 2000 heading |
1 685 |
13 531 |
34 457 |
60 252 |
93 210 |
97 346 |
106 085 |
114 173 |
143 306 |
144 990 |
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 |
33 474 |
38 013 |
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 |
176 780 |
183 003 |
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 |
1 308 696 |
1 333 998 |
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 |
108 999 |
121 434 |
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 |
1 417 695 |
1 455 432 |
.. Not available
Table 5.40. Social security contributions and payroll taxes paid by government, details
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2019 |
2020 |
|
---|---|---|---|---|---|---|---|---|---|---|
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 |
41 |
31 |
37 |
38 |
42 |
45 |
Social Security Funds |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Multi-jurisdictional (University) sector1 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
15 |
306 |
92 |
301 |
496 |
579 |
702 |
765 |
922 |
959 |
2000+3000 Total |
15 |
306 |
92 |
301 |
496 |
579 |
702 |
765 |
922 |
959 |
Austria, million EUR2 |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
48 |
230 |
337 |
620 |
1 244 |
1 532 |
1 664 |
1 825 |
2 209 |
2 261 |
State/Regional |
13 |
166 |
337 |
692 |
988 |
1 179 |
1 255 |
1 376 |
1 702 |
1 800 |
Local government |
17 |
145 |
292 |
699 |
1 036 |
1 277 |
1 379 |
1 515 |
1 815 |
1 906 |
Social Security Funds |
11 |
79 |
48 |
176 |
203 |
226 |
250 |
264 |
293 |
303 |
Total |
88 |
619 |
1 015 |
2 186 |
3 471 |
4 213 |
4 547 |
4 980 |
6 018 |
6 270 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
0 |
49 |
134 |
186 |
337 |
533 |
558 |
624 |
649 |
658 |
State/Regional |
0 |
48 |
74 |
232 |
351 |
458 |
485 |
492 |
507 |
507 |
Local government |
1 |
29 |
79 |
301 |
262 |
359 |
396 |
428 |
455 |
445 |
Social Security Funds |
0 |
0 |
39 |
44 |
51 |
55 |
61 |
65 |
71 |
73 |
Total |
1 |
125 |
326 |
763 |
1 000 |
1 405 |
1 500 |
1 609 |
1 682 |
1 682 |
2000+3000 Total |
89 |
745 |
1 341 |
2 949 |
4 471 |
5 618 |
6 047 |
6 589 |
7 700 |
7 952 |
Belgium, million EUR |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
536 |
211 |
259 |
434 |
493 |
532 |
859 |
866 |
908 |
State/Regional |
.. |
0 |
614 |
1 218 |
1 600 |
1 873 |
2 089 |
2 440 |
2 756 |
2 771 |
Local government |
.. |
434 |
768 |
1 376 |
2 151 |
2 655 |
3 641 |
3 973 |
4 524 |
4 599 |
Social Security Funds |
.. |
89 |
176 |
252 |
308 |
360 |
416 |
415 |
411 |
421 |
Total |
.. |
1 059 |
1 769 |
3 105 |
4 493 |
5 381 |
6 678 |
7 686 |
8 557 |
8 698 |
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 |
8 557 |
8 698 |
Canada, million CAD |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
.. |
944 |
1 198 |
1 397 |
1 449 |
1 515 |
1 790 |
2 144 |
State/Regional |
.. |
.. |
.. |
3 023 |
4 269 |
5 071 |
5 825 |
6 349 |
7 122 |
7 186 |
Local government |
.. |
.. |
.. |
2 225 |
2 806 |
3 390 |
3 912 |
4 205 |
4 715 |
4 757 |
Social Security Funds |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
.. |
.. |
.. |
6 192 |
8 273 |
9 857 |
11 186 |
12 070 |
13 626 |
14 087 |
3000 Taxes on payroll andworkforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
State/Regional |
.. |
.. |
.. |
173 |
234 |
328 |
362 |
362 |
405 |
412 |
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 |
405 |
412 |
2000+3000 Total |
.. |
.. |
.. |
6 365 |
8 507 |
10 185 |
11 548 |
12 432 |
14 031 |
14 499 |
Chile, million CLP |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
.. |
43 210 |
107 911 |
148 006 |
186 652 |
205 125 |
270 571 |
269 335 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
11 317 |
30 218 |
41 518 |
51 114 |
63 603 |
104 484 |
110 058 |
Social Security Funds |
.. |
.. |
.. |
106 |
263 |
449 |
550 |
600 |
825 |
872 |
Total |
.. |
.. |
.. |
54 633 |
138 392 |
189 974 |
238 315 |
269 328 |
375 881 |
380 265 |
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 |
375 881 |
380 265 |
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 |
1 889 685 |
1 937 898 |
Total |
.. |
.. |
.. |
.. |
.. |
.. |
1 007 283 |
1 255 666 |
1 889 685 |
1 937 898 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
372 476 |
436 646 |
589 456 |
614 683 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
Total |
.. |
.. |
.. |
.. |
.. |
.. |
372 476 |
436 646 |
589 456 |
614 683 |
2000+3000 Total |
.. |
.. |
.. |
.. |
.. |
.. |
1 379 759 |
1 692 312 |
2 479 141 |
2 552 581 |
Costa Rica, million CRC |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
3 219 |
35 099 |
102 041 |
197 340 |
258 663 |
301 475 |
358 848 |
364 628 |
State/Regional |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Local government |
.. |
.. |
228 |
2 214 |
5 357 |
9 866 |
14 042 |
17 177 |
23 092 |
23 212 |
Social Security Funds |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
.. |
.. |
3 447 |
37 313 |
107 398 |
207 206 |
272 706 |
318 652 |
381 940 |
387 840 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
91 |
2 666 |
5 320 |
12 405 |
15 059 |
17 321 |
20 795 |
22 030 |
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 |
20 795 |
22 030 |
2000+3000 Total |
.. |
.. |
3 538 |
39 979 |
112 718 |
219 611 |
287 765 |
335 973 |
402 736 |
409 870 |
Czech Republic, million CZK |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
.. |
28 050 |
44 437 |
45 439 |
46 360 |
37 553 |
52 185 |
56 141 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
5 660 |
8 253 |
9 394 |
9 448 |
41 954 |
61 791 |
68 981 |
Social Security Funds |
.. |
.. |
.. |
510 |
791 |
938 |
881 |
975 |
1 275 |
1 310 |
Total |
.. |
.. |
.. |
34 220 |
53 481 |
55 771 |
56 689 |
80 482 |
115 252 |
126 432 |
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 |
115 252 |
126 432 |
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 |
.. |
.. |
.. |
115 |
230 |
258 |
306 |
359 |
474 |
514 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
48 |
155 |
173 |
203 |
232 |
335 |
353 |
Social Security Funds |
.. |
.. |
.. |
0 |
1 |
3 |
4 |
4 |
8 |
9 |
Total |
.. |
.. |
.. |
163 |
386 |
434 |
513 |
596 |
817 |
876 |
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 |
.. |
.. |
.. |
163 |
386 |
434 |
513 |
596 |
817 |
876 |
Finland, million EUR |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
61 |
196 |
908 |
1 057 |
1 138 |
1 227 |
1 229 |
1 104 |
1 141 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
170 |
1 709 |
2 786 |
4 061 |
4 352 |
4 881 |
4 868 |
4 270 |
4 315 |
Social Security Funds |
.. |
9 |
34 |
75 |
88 |
89 |
101 |
109 |
112 |
109 |
Total |
.. |
239 |
1 939 |
3 769 |
5 206 |
5 579 |
6 209 |
6 206 |
5 486 |
5 565 |
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 |
5 486 |
5 565 |
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 |
14 275 |
14 424 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
2 369 |
5 542 |
10 372 |
15 925 |
18 065 |
20 050 |
21 553 |
22 157 |
22 505 |
Social Security Funds |
.. |
2 594 |
6 940 |
10 827 |
14 035 |
15 427 |
16 614 |
17 399 |
17 548 |
18 178 |
Total |
.. |
8 779 |
20 545 |
31 665 |
42 386 |
46 333 |
49 489 |
51 951 |
53 980 |
55 107 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
836 |
494 |
854 |
1 558 |
1 611 |
1 697 |
1 768 |
1 968 |
2 014 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
27 |
107 |
324 |
549 |
698 |
791 |
852 |
962 |
992 |
Social Security Funds |
.. |
629 |
2 234 |
3 413 |
4 531 |
5 028 |
5 374 |
5 522 |
5 782 |
6 047 |
Total |
.. |
1 492 |
2 835 |
4 591 |
6 638 |
7 337 |
7 862 |
8 142 |
8 712 |
9 053 |
2000+3000 Total |
.. |
10 271 |
23 380 |
36 256 |
49 024 |
53 670 |
57 351 |
60 093 |
62 692 |
64 160 |
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 |
2 298 |
2 480 |
State/Regional |
293 |
2 611 |
4 647 |
5 664 |
6 045 |
6 781 |
7 231 |
7 749 |
9 329 |
9 925 |
Local government |
325 |
3 140 |
5 791 |
6 920 |
8 296 |
9 499 |
9 967 |
10 767 |
13 768 |
14 464 |
Social Security Funds |
1 495 |
456 |
767 |
1 806 |
2 131 |
2 446 |
2 614 |
2 840 |
3 333 |
3 584 |
Total |
2 887 |
7 531 |
13 581 |
15 945 |
17 849 |
20 374 |
21 443 |
23 123 |
28 728 |
30 453 |
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 |
28 728 |
30 453 |
Greece, million EUR |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
124 |
510 |
1 045 |
1 176 |
1 151 |
1 160 |
2 017 |
2 318 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
0 |
124 |
286 |
341 |
355 |
339 |
329 |
345 |
Social Security Funds |
.. |
.. |
0 |
99 |
268 |
200 |
169 |
74 |
66 |
61 |
Total |
.. |
.. |
124 |
733 |
1 599 |
1 717 |
1 675 |
1 573 |
2 412 |
2 724 |
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 |
733 |
1 599 |
1 717 |
1 675 |
1 573 |
2 412 |
2 724 |
Hungary, million HUF |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
.. |
148 251 |
293 684 |
352 354 |
449 428 |
539 106 |
530 607 |
511 247 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
173 475 |
343 306 |
291 375 |
124 111 |
152 189 |
147 213 |
136 697 |
Social Security Funds |
.. |
.. |
.. |
4 936 |
8 052 |
6 763 |
2 781 |
2 977 |
876 |
709 |
Total |
.. |
.. |
.. |
326 661 |
645 042 |
650 492 |
576 320 |
694 272 |
678 696 |
648 653 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
13 901 |
7 287 |
5 419 |
12 435 |
12 876 |
19 481 |
20 850 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
25 990 |
11 928 |
9 275 |
4 224 |
3 357 |
4 617 |
4 978 |
Social Security Funds |
.. |
.. |
.. |
406 |
162 |
194 |
101 |
110 |
37 |
45 |
Total |
.. |
.. |
.. |
40 297 |
19 377 |
14 888 |
16 760 |
16 342 |
24 135 |
25 873 |
2000+3000 Total |
.. |
.. |
.. |
366 958 |
664 420 |
665 380 |
593 080 |
710 614 |
702 831 |
674 526 |
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 |
680 |
629 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
25 |
83 |
277 |
862 |
740 |
799 |
932 |
1 275 |
1 180 |
Social Security Funds |
.. |
0 |
1 |
4 |
6 |
6 |
6 |
6 |
6 |
6 |
Total |
.. |
46 |
149 |
447 |
1 328 |
1 140 |
1 231 |
1 435 |
1 961 |
1 816 |
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 |
1 961 |
1 816 |
Israel, million ILS |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
.. |
840 |
1 030 |
1 180 |
1 550 |
1 780 |
2 380 |
2 320 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
280 |
340 |
390 |
510 |
590 |
790 |
770 |
Social Security Funds |
.. |
.. |
.. |
5 |
12 |
15 |
0 |
0 |
0 |
0 |
Total |
.. |
.. |
.. |
1 120 |
1 370 |
1 570 |
2 060 |
2 370 |
3 170 |
3 090 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
2 330 |
3 600 |
4 180 |
5 220 |
5 650 |
6 850 |
6 960 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
660 |
880 |
960 |
1 190 |
1 290 |
1 570 |
1 590 |
Social Security Funds |
.. |
.. |
.. |
5 |
12 |
15 |
0 |
0 |
0 |
0 |
Total |
.. |
.. |
.. |
2 990 |
4 480 |
5 140 |
6 410 |
6 940 |
8 420 |
8 550 |
2000+3000 Total |
.. |
.. |
.. |
4 110 |
5 850 |
6 710 |
8 470 |
9 310 |
11 590 |
11 640 |
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 |
52 345 |
52 493 |
Total |
.. |
.. |
.. |
36 679 |
47 394 |
50 627 |
49 827 |
49 251 |
52 345 |
52 493 |
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 |
52 345 |
52 493 |
Japan, billion JPY |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
507 |
732 |
766 |
758 |
810 |
881 |
932 |
928 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
0 |
0 |
Local government |
.. |
.. |
1 510 |
2 168 |
2 216 |
2 223 |
2 392 |
2 524 |
2 615 |
2 608 |
Social Security Funds |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
.. |
.. |
2 017 |
2 900 |
2 982 |
2 981 |
3 202 |
3 405 |
3 547 |
3 536 |
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 |
3 547 |
3 536 |
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 |
358 |
330 |
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 |
358 |
330 |
Lithuania, million EUR |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
.. |
179 |
327 |
335 |
395 |
426 |
50 |
50 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
174 |
294 |
351 |
348 |
375 |
40 |
46 |
Social Security Funds |
.. |
.. |
.. |
5 |
14 |
16 |
15 |
16 |
1 |
1 |
Total |
.. |
.. |
.. |
358 |
635 |
701 |
758 |
818 |
91 |
98 |
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 |
91 |
98 |
Luxembourg, million EUR |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
257 |
273 |
413 |
488 |
587 |
648 |
789 |
828 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
2 |
4 |
4 |
4 |
4 |
4 |
4 |
4 |
Social Security Funds |
.. |
.. |
7 |
11 |
12 |
13 |
14 |
17 |
22 |
23 |
Total |
.. |
.. |
267 |
288 |
429 |
505 |
605 |
669 |
814 |
855 |
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 |
814 |
855 |
Mexico, million MXN |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
25 |
2 952 |
44 879 |
94 251 |
103 440 |
126 518 |
145 329 |
183 462 |
196 039 |
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 |
183 462 |
196 039 |
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 |
183 462 |
196 039 |
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 |
52 458 |
53 465 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
4 538 |
11 964 |
24 831 |
32 110 |
41 024 |
53 123 |
59 556 |
71 600 |
68 072 |
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 |
124 058 |
121 537 |
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 |
124 058 |
121 537 |
Poland, million PLN |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
.. |
4 566 |
6 023 |
6 643 |
8 145 |
9 840 |
12 801 |
13 908 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
6 756 |
9 856 |
11 411 |
13 702 |
14 796 |
18 859 |
20 175 |
Social Security Funds |
.. |
.. |
.. |
279 |
426 |
499 |
536 |
518 |
682 |
736 |
Total |
.. |
.. |
.. |
11 601 |
16 305 |
18 553 |
22 383 |
25 154 |
32 342 |
34 819 |
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 |
32 342 |
34 819 |
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 |
1 340 |
1 421 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
130 |
427 |
515 |
587 |
658 |
921 |
1 002 |
Social Security Funds |
.. |
.. |
.. |
22 |
26 |
43 |
33 |
36 |
49 |
49 |
Total |
.. |
.. |
.. |
642 |
1 056 |
1 354 |
1 564 |
1 763 |
2 310 |
2 472 |
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 |
2 310 |
2 472 |
Slovenia, million EUR |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
.. |
178 |
339 |
409 |
387 |
375 |
488 |
539 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
94 |
175 |
195 |
187 |
189 |
243 |
268 |
Social Security Funds |
.. |
.. |
.. |
3 |
7 |
8 |
7 |
6 |
8 |
8 |
Total |
.. |
.. |
.. |
275 |
521 |
612 |
582 |
571 |
739 |
815 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
56 |
77 |
6 |
7 |
7 |
8 |
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 |
14 |
2000+3000 Total |
.. |
.. |
.. |
361 |
636 |
621 |
593 |
582 |
751 |
829 |
Spain, million EUR |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
387 |
989 |
1 408 |
1 966 |
2 201 |
2 014 |
2 234 |
2 700 |
2 822 |
State/Regional |
.. |
2 |
0 |
4 411 |
9 426 |
10 996 |
10 212 |
11 245 |
14 013 |
15 107 |
Local government |
.. |
252 |
1 819 |
2 524 |
4 098 |
4 781 |
4 617 |
4 797 |
5 625 |
5 551 |
Social Security Funds |
.. |
396 |
1 202 |
1 284 |
484 |
527 |
498 |
496 |
517 |
534 |
Total |
.. |
1 037 |
4 010 |
9 627 |
15 974 |
18 505 |
17 341 |
18 772 |
22 855 |
24 014 |
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 |
22 855 |
24 014 |
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 |
28 554 |
29 222 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
18 149 |
49 298 |
66 215 |
83 877 |
82 141 |
78 774 |
85 373 |
98 072 |
96 956 |
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 |
126 625 |
126 178 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
1 527 |
3 453 |
5 394 |
6 912 |
11 242 |
12 326 |
16 584 |
16 420 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
6 060 |
10 808 |
17 980 |
22 958 |
36 005 |
40 935 |
56 961 |
54 480 |
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 |
73 545 |
70 900 |
2000+3000 Total |
.. |
25 692 |
69 315 |
101 628 |
132 414 |
136 740 |
150 616 |
164 340 |
200 170 |
197 078 |
Switzerland, million CHF |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
13 |
91 |
224 |
293 |
381 |
448 |
494 |
530 |
584 |
606 |
State/Regional |
34 |
380 |
770 |
971 |
1 269 |
1 520 |
1 695 |
1 766 |
1 943 |
2 013 |
Local government |
22 |
270 |
460 |
595 |
745 |
823 |
867 |
911 |
964 |
1 020 |
Social Security Funds |
2 |
21 |
4 |
14 |
18 |
23 |
25 |
26 |
28 |
28 |
Total |
71 |
762 |
1 458 |
1 873 |
2 413 |
2 813 |
3 080 |
3 234 |
3 519 |
3 667 |
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 |
3 519 |
3 667 |
Türkiye, million TRY |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
9 |
3 619 |
20 442 |
39 363 |
71 184 |
95 067 |
178 345 |
204 045 |
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 |
178 345 |
204 045 |
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 |
178 345 |
204 045 |
United Kingdom, million GBP |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
87 |
920 |
2 134 |
3 146 |
5 874 |
6 495 |
7 090 |
7 829 |
10 336 |
11 116 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
83 |
926 |
1 957 |
2 924 |
4 867 |
5 358 |
4 672 |
4 550 |
4 900 |
5 024 |
Social Security Funds |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
170 |
1 846 |
4 091 |
6 070 |
10 741 |
11 853 |
11 762 |
12 379 |
15 236 |
16 140 |
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 |
10 741 |
11 853 |
11 762 |
12 379 |
15 236 |
16 140 |
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 |
26 803 |
28 485 |
29 202 |
State/Regional |
699 |
7 585 |
19 802 |
32 814 |
44 061 |
45 936 |
46 832 |
49 105 |
56 812 |
59 775 |
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 |
75 908 |
85 297 |
88 977 |
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 |
75 908 |
85 297 |
88 977 |
.. 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.