3.1.17.2. NTL – Detailed list of taxes and social contributions according to national classification – General Government (1995–)(2/3)

(current prices, million HUF)

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STO_DETAILS Tax name according to national classification Economic functiona Alcohol, tobacco, environmental and property taxb 2004 2005 2006 2007 2008 2009 2010 2011
D2 Taxes on production and imports 3 361 797 3 456 702 3 622 378 4 028 971 4 216 391 4 314 730 4 725 742 4 903 236
D21 Taxes on products 3 220 214 3 299 530 3 448 459 3 821 322 3 994 305 4 066 648 4 291 067 4 433 540
D211 Value added type taxes (VAT) 1 831 647 1 856 547 1 800 345 2 013 271 2 068 438 2 192 234 2 325 608 2 379 253
D211_01 Value added tax C 1 831 647 1 856 547 1 800 345 2 013 271 2 068 438 2 192 234 2 325 608 2 379 253
D212 Taxes and duties on imports excluding VAT 45 101 1 738 2 186 679 2 663 3 137 2 030 2 173
D2121 Import duties 31 953 -797 -195 -202 -51 -56 -9 –
D2121_01 Import duty C 31 953 -797 -195 -202 -51 -56 -9 –
D2122 Taxes on imports, excluding VAT and import duties 13 148 2 535 2 381 881 2 714 3 193 2 039 2 173
D2122A Levies on imported agricultural products – – – – – – – –
D2122B Monetary compensatory amounts on imports – – – – – – – –
D2122C Excise duties 13 148 2 535 2 381 881 2 714 3 193 2 039 2 173
D2122C_01 Budget excises on imported products C 6 337 – – – – – – –
D2122C_02 Environment protection fees on imported products C P 6 811 2 535 2 381 881 2 714 3 193 2 039 2 173
D2122D General sales taxes – – – – – – – –
D2122E Taxes on specific services – – – – – – – –
D2122F Profits of import monopolies – – – – – – – –
D214 Taxes on products, except VAT and import taxes 1 343 466 1 441 245 1 645 928 1 807 372 1 923 204 1 871 277 1 963 429 2 052 114
D214A Excise duties and consumption taxes 673 690 708 080 790 494 847 832 890 817 911 598 880 054 908 812
D214A_01 Budget excises (central budget) C 649 569 680 522 762 131 817 995 854 735 873 358 847 739 875 296
D214A_02 Environment protection fees C P 13 199 15 076 15 901 18 568 20 472 24 511 15 235 16 195
D214A_03 Energy tax C E 10 922 12 482 12 462 11 269 15 610 13 729 17 080 17 321
D214B Stamp taxes – – – – – – – –
D214C Taxes on financial and capital transactions 111 328 112 491 118 881 117 466 140 555 118 481 77 618 68 905
D214C_01 Duties on conveyances, inheritance and gifts KS O 111 328 112 491 118 881 117 466 140 555 118 481 77 618 68 905
D214D Car registration taxes 57 010 68 279 88 412 98 874 86 775 33 552 30 039 34 479
D214D_01 Motor vehicle registration duty C T 57 010 68 279 88 412 98 874 86 775 33 552 30 039 34 479
D214E Taxes on entertainment 7 823 7 342 7 824 8 432 8 676 7 433 1 096 136
D214E_01 Cultural contribution C 7 823 7 342 7 824 8 432 8 676 7 433 1 096 136
D214E_02 Cultural tax C – – – – – – – –
D214E_03 Advertising tax C – – – – – – – –
D214F Taxes on lotteries, gambling and betting 61 298 67 426 71 449 71 811 73 294 65 050 62 718 64 088
D214F_01 Gambling tax C 61 298 67 426 71 449 71 811 73 294 65 050 62 718 64 088
D214G Taxes on insurance premiums 2 821 3 227 3 403 4 596 5 018 4 841 4 018 3 416
D214G_01 Tax on collision insurance C – – – – – – – –
D214G_02 Insurance tax C – – – – – – – –
D214G_03 Fire protection contribution C 2 821 3 227 3 403 4 596 5 018 4 841 4 018 3 416
D214H Other taxes on specific services – – – – – – – –
D214H_01 Contribution to tourism C – – – – – – – –
D214H_02 Telephone tax C – – – – – – – –
D214H_03 Waste disposal contribution C P – – – – – – – –
D214H_04 Tourism development contribution C – – – – – – – –
D214H_05 Financial transaction fee C – – – – – – – –
D214I General sales or turnover taxes 419 120 467 897 553 398 648 196 709 369 721 942 904 581 945 302
D214I_01 Local tax on company sales C 310 535 334 077 380 158 427 134 465 075 472 155 443 093 457 308
D214I_02 Simplified corporation tax KS 74 550 96 211 118 794 152 812 166 537 169 704 181 880 172 273
D214I_03 Innovation tax KS 19 514 20 240 23 483 28 810 25 388 23 411 22 405 25 495
D214I_04 Tax on public financed medical products KS – – – 20 258 30 322 31 663 28 104 40 055
D214I_05 Surtaxes payable by certain economic sectors KS – – – – – – 151 693 171 943
D214I_06 Surtaxes payable by insurance companies KS – – – – – – 39 611 34 630
D214I_07 Public health product tax C – – – – – – – 4 643
D214I_08 Hydrocarbons stockholding fee C E 14 521 17 369 30 963 19 182 22 047 25 009 37 795 38 955
D214I_09 Surtaxes payable by distributors and investments funds KS – – – – – – – –
D214I_10 Health contribution by tobacco companies C AT – – – – – – – –
D214J Profits of fiscal monopolies – – – – – – – –
D214K Export duties and monetary comp. amounts on exports – – – – – – – –
D214L Other taxes on products n.e.c. 10 376 6 503 12 067 10 165 8 700 8 380 3 305 26 976
D214L_01 Alcohol production duty C AT 5 285 3 401 7 255 5 621 5 785 8 272 3 021 180
D214L_02 Forestry fund tax C RS 3 797 2 052 3 708 3 353 2 915 108 284 36
D214L_03 Breeding contribution C 921 722 787 912 – – – –
D214L_04 Fishing development contribution C RS 104 107 91 103 – – – –
D214L_05 Tax for protection of wild animals C RS 269 221 226 176 – – – –
D214L_06 Sugar duty C – – – – – – – –
D214L_07 Financial transaction fee C – – – – – – – 26 760
D29 Other taxes on production 141 583 157 172 173 919 207 649 222 086 248 082 434 675 469 696
D29A Taxes on land, buildings or other structures 44 774 50 881 54 878 62 868 71 735 77 247 82 401 91 355
D29A_01 Building tax KS RP 38 240 44 440 47 895 54 556 61 916 66 683 71 025 80 987
D29A_02 Development land tax KS RP 5 346 5 184 5 705 6 900 8 328 9 114 9 861 10 310
D29A_03 Tax on recreational homes KS RP 1 188 1 257 1 278 1 412 1 491 1 450 1 515 58
D29A_04 Tax of public utility system KS RP – – – – – – – –
D29B Taxes on the use of fixed assets 30 261 32 489 33 780 42 945 43 575 64 204 71 064 71 852
D29B_01 Tax on domestically registered vehicles (central) KS T 858 853 846 1 288 1 324 676 79 37
D29B_02 Tax on domestically registered vehicles (local) KS T 29 403 31 636 32 934 41 657 42 251 40 468 45 118 46 576
D29B_03 Company car tax KS T – – – – – 23 060 25 867 25 239
D29B_04 Restructuring contribution in the sugar industry KS – – – – – – – –
D29C Total wage bill and payroll taxes 32 325 40 612 44 912 61 641 63 403 67 977 113 688 128 408
D29C_01 Rehabilitation contribution LEYRS 8 487 11 540 12 447 13 559 14 778 14 951 56 004 66 427
D29C_02 Training levy LEYRS 22 674 27 919 31 197 36 612 42 760 43 516 47 083 49 647
D29C_03 Communal tax on enterprises LEYRS 1 164 1 153 1 268 1 261 1 325 1 291 1 170 102
D29C_04 Tax on sales representative employees medical corporation LEYRS – – – 10 209 4 540 8 219 9 431 12 232
D29C_05 Itemised tax of small taxpayers KISE – – – – – – – –
D29C_06 Tax of small enterprises LEYRS – – – – – – – –
D29D Taxes on international transactions – – – – – – – –
D29E Business and professional licences 21 650 25 732 25 579 25 093 24 801 24 346 157 935 163 843
D29E_01 Licence fees KS 1 511 1 613 1 672 1 635 1 492 1 583 1 341 1 731
D29E_02 Stamp duties KS 17 263 20 861 20 194 19 837 19 714 18 117 16 426 14 760
D29E_03 Extra capital taxes KS O – – – – – – 135 652 139 222
D.29E_04 Protection Fund levies BEVA KS O 784 820 1 002 1 195 1 051 1 098 1 036 1 138
D.29E_05 Protection Fund levies OBA KS O 1 342 1 578 1 734 1 676 1 010 2 280 2 435 6 975
D.29E_06 Protection Fund levies SZA KS O – – – – – – – –
D.29E_07 Protection Fund levies SZHTKA KS O – – – – – – – –
D.29E_08 Protection Fund levies KA KS O – – – – – – – –
D.29E_09 Concession fees (tobacco shops) KS – – – – – – – –
D.29E_10 Protection Fund levies KS 750 860 977 750 1 534 1 268 1 045 17
D29F Taxes on pollution 6 513 3 218 5 708 8 302 10 691 11 073 6 939 6 606
D29F_01 Environmental pollution tax C P 6 513 3 218 5 708 8 302 10 691 11 073 6 939 6 606
D29F_02 Sale of emission allowances C E – – – – – – – –
D29G Under-compensation of VAT (flat rate system) – – – – – – – –
D29H Other taxes on production n.e.c. 6 060 4 240 9 062 6 800 7 881 3 235 2 648 7 632
D29H_01 Pharmacy solidarity duty KS – – – 89 127 245 163 188
D29H_02 Nuclear contribution KS E 6 060 4 240 9 062 6 711 7 754 2 990 2 485 7 444
D5 Current taxes on income wealth, etc. 1 850 618 1 973 356 2 210 875 2 577 587 2 792 991 2 539 015 2 127 905 1 769 071
D51 Taxes on income 1 801 321 1 915 350 2 153 953 2 517 042 2 728 474 2 476 360 2 064 319 1 706 179
D51M Taxes on individual or household income including holding gains 1 363 283 1 449 725 1 599 001 1 816 574 2 033 568 1 897 169 1 734 663 1 367 832
D51M_01 Personal income tax SPLIT1 1 363 283 1 449 725 1 599 001 1 816 574 2 033 568 1 897 169 1 734 663 1 367 832
D51A Taxes on individual or household income excluding holding gainsc .. .. .. .. .. .. .. ..
D51C1 Taxes on individual or household holding gainsc .. .. .. .. .. .. .. ..
D51O Taxes on the income or profits of corporations including holding gains 438 038 465 625 554 952 700 268 694 865 555 021 312 598 321 441
D51O_01 Corporate income tax KIC 438 038 465 625 468 679 510 781 482 524 385 543 323 370 316 620
D51O_02 Surcharge of corporates KIC – – 50 947 178 598 200 493 156 859 -32 390 -16 100
D51O_03 Extra tax on financial institutions KIC – – – – – – 11 584 11 532
D51O_04 Extra tax on financial credit institutions KIC – – 35 326 10 889 11 848 12 619 10 034 9 389
D51B Taxes on the income or profits of corporations excluding holding gainsc .. .. .. .. .. .. .. ..
D51C2 Taxes on holding gains of corporationsc .. .. .. .. .. .. .. ..
D51C3 Other taxes on holding gainsc .. .. .. .. .. .. .. ..
D51C Taxes on holding gains .. .. .. .. .. .. .. ..
D51D Taxes on winnings from lottery or gambling – – – – – – – –
D51E Other taxes on income n.e.c. – – – 200 41 24 170 17 058 16 906
D51E_01 Payment of the overflow of medicinal subsidy KS – – – 200 41 0 71 20
D51E_02 Income tax on energy suppliers KIC – – – – – 24 170 16 987 16 886
D51E_03 Municipal tax (income type) KS O – – – – – – – –
D59 Other current taxes 49 297 58 006 56 922 60 545 64 517 62 655 63 586 62 892
D59A Current taxes on capital – – – – – – – –
D59A_01 Municipal tax (other) KS O – – – – – – – –
D59B Poll taxes – – – – – – – –
D59C Expenditure taxes – – – – – – – –
D59D Payments by households for licences 38 537 46 092 44 055 46 058 48 590 46 383 46 950 44 346
D59D_01 Tax on domestically registered vehicles C T 16 538 17 541 18 332 20 775 23 462 23 286 25 994 25 497
D59D_02 Stamp duties KS 21 970 28 530 25 701 25 247 25 090 23 059 20 905 18 785
D59D_03 Other CG taxes conveid to LG C 29 21 22 36 38 38 51 64
D59E Taxes on international transactions – – – – – – – –
D59F Other current taxes n.e.c. 10 760 11 914 12 867 14 487 15 927 16 272 16 636 18 546
D59F_01 Communal tax on households KS 7 161 7 954 8 275 9 069 9 739 10 077 10 124 11 099
D59F_02 Tourism tax C 3 549 3 858 4 357 4 935 5 468 5 481 5 798 6 761
D59F_03 Environmental pollution tax KS P 50 102 235 483 720 714 714 686
D91 Capital taxes 18 585 20 894 21 411 17 087 16 526 13 669 8 752 7 462
D91A Taxes on capital transfers 12 667 15 610 15 801 13 310 11 447 9 261 6 264 6 500
D91A_01 Duties on conveyances, inheritance and gifts KS O 12 667 15 610 15 697 13 176 11 276 9 258 6 264 6 500
D91A_02 Luxory tax KS O – – 104 134 171 3 – –
D91B Capital levies 5 918 5 284 5 610 3 777 5 079 4 408 2 488 962
D91B_01 Land protection contribution KS RS 5 918 5 284 5 610 3 777 5 079 4 408 2 488 962
D91B_02 Municipal tax (property type) KS O – – – – – – – –
D91C Other capital taxes n.e.c. – – – – – – – –
ODA Total tax receipts 5 231 000 5 450 952 5 854 664 6 623 645 7 025 908 6 867 414 6 862 399 6 679 769
D61 Net social contributions 2 559 260 2 781 064 2 996 916 3 465 398 3 667 952 3 411 895 3 247 065 3 686 046
D611 Employers' actual social contributions 1 952 792 2 139 313 2 248 530 2 443 270 2 595 232 2 375 333 2 073 190 2 186 120
D611C Compulsory employers' actual social contributions 1 952 792 2 139 313 2 248 530 2 443 270 2 595 232 2 375 333 2 073 190 2 186 120
D611C_01 Social contribution tax LEYRS – – – – – – – –
D611C_02 Employers' health contribution LEYRS 159 882 160 281 98 734 107 620 114 421 106 005 30 341 39 991
D611C_03 Employers' health service contribution LEYRS – – – – – – – –
D611C_04 Pension contribution on service charge LEYRS – 8 239 39 46 .. .. ..
D611C_05 Social contributions after simplified employment LEYRS – – – – – – – 5 953
D611C_06 Employers' contributing sick leave LEYRS 22 433 23 310 23 043 23 368 24 894 24 808 18 833 15 802
D611C_07 Early retirement insurance contribution LEYRS – – – – 3 457 7 224 14 095 17 440
D611C_08 Employers' pension contribution LEYRS 1 008 653 1 111 408 1 209 777 1 515 757 1 840 353 1 770 594 1 786 769 1 876 463
D611C_09 Employers' non-pension contribution LEYRS 761 824 844 306 916 737 796 486 612 061 466 702 223 152 230 471
D611V Voluntary employers' actual social contributions – – – – – – – –
D61SC Social insurance scheme service chargesd – – – – – – – –
D6111 Employers' actual pension contributionsc 1 008 653 1 111 416 1 210 016 1 515 796 1 843 856 1 777 818 1 800 864 1 899 770
D6111_01 Social contribution tax (pension part) LEYRS – – – – – – – –
D6111_02 Early retirement insurance contribution LEYRS – – – – 3 457 7 224 14 095 17 440
D6111_03 Pension contribution on service charge LEYRS – 8 239 39 46 .. .. ..
D6111_04 Social contributions after simplified employment (pension part) LEYRS – – – – – – – 5 867
D6111_05 Employers' pension contribution LEYRS 1 008 653 1 111 408 1 209 777 1 515 757 1 840 353 1 770 594 1 786 769 1 876 463
D6112 Employers' actual non-pension contributionsc 944 139 1 027 897 1 038 514 927 474 751 376 597 515 272 326 286 350
D6112_01 Social contribution tax (non-pension part) LEYRS – – – – – – – –
D6112_02 Employers' health contribution LEYRS 159 882 160 281 98 734 107 620 114 421 106 005 30 341 39 991
D6112_03 Employers' health service contribution LEYRS – – – – – – – –
D6112_04 Social contributions after simplifed employment (non-pension part) LEYRS – – – – – – – 86
D6112_05 Employers' contributing sick leave LEYRS 22 433 23 310 23 043 23 368 24 894 24 808 18 833 15 802
D6112_06 Employers' non-pension contribution LEYRS 761 824 844 306 916 737 796 486 612 061 466 702 223 152 230 471
D612 Employers' imputed social contributions 20 577 21 018 22 042 21 113 23 150 23 835 24 841 23 039
D6121 Employers' imputed pension contributionsc – – – – – – – –
D6122 Employers' imputed non-pension contributionsc 20 577 21 018 22 042 21 113 23 150 23 835 24 841 23 039
D6122_01 Imputed social contribution LEYRS 20 577 21 018 22 042 21 113 23 150 23 835 24 841 23 039
D613 Households' actual social contributions 585 891 620 733 726 344 1 001 015 1 049 570 1 012 727 1 149 034 1 476 887
D6131 Households' actual pension contributionsc 299 485 306 727 328 309 372 093 455 717 449 301 538 912 869 865
D6131_01 Pension contribution (employers, self-employed, non-employed) LEYRS 297 948 305 046 326 455 370 481 454 151 447 890 537 556 868 438
D6131_02 Voluntary pension contributions by self- and non-employed LNON 1 537 1 681 1 854 1 612 1 566 1 411 1 356 1 427
D6132 Households' actual non-pension contributionsc 286 406 314 006 398 035 628 922 593 853 563 426 610 122 607 022
D6132_01 Non-pension contribution (employees, self-employed, non-employed) LEYRS 275 171 307 149 386 756 620 374 584 803 541 972 577 795 569 598
D6132_02 Health contribution (employees, self-employed, non-employed) LEYRS 8 671 4 127 8 962 5 864 4 547 3 929 10 866 14 293
D6132_03 Health service contribution (self-employed, non-employed) LNON 1 855 2 080 2 129 2 534 4 277 17 310 21 232 22 882
D6132_04 Voluntary non-pension contribution by self- and non-employed LNON 709 650 188 150 226 215 229 249
D613C Compulsory households' actual social contributions 583 645 618 402 724 302 999 253 1 047 778 1 011 101 1 147 449 1 475 211
D613CE Compulsory employees' actual social contributions 495 194 522 320 600 352 869 583 906 250 869 328 1 025 375 1 346 432
D613CE_01 Employees' non-pension contribution LEES 248 175 274 434 337 132 566 364 533 845 510 505 562 647 555 607
D613CE_02 Employees' pension contribution LEES 247 003 247 872 263 206 303 219 372 405 358 823 454 578 780 475
D613CE_03 Employees' health contribution LEES 16 14 14 – – – 8 150 10 350
D613CS Compulsory actual social contributions by the self-employedc 65 923 68 253 100 680 96 924 97 006 87 319 62 391 66 089
D613CS_01 Non-pension contribution by the self-employed KISE 19 293 23 220 41 731 42 750 33 711 26 903 12 843 11 977
D613CS_02 Pension contribution by the self-employed KISE 37 975 40 920 50 001 48 310 58 748 56 487 47 440 50 803
D613CS_03 Health contribution by the self-employed KISE 8 655 4 113 8 948 5 864 4 547 3 929 2 108 3 309
D613CS_04 Health service contribution by the self-employed KISE – – – – – – – –
D613CN Compulsory actual social contributions by the non-employedc 22 528 27 829 23 270 32 746 44 522 54 454 59 683 62 690
D613CN_01 Health service contribution by the non-employed LNON 1 855 2 080 2 129 2 534 4 277 17 310 21 232 22 882
D613CN_02 Health contribution by the non-employed LNON – – – – – – 608 634
D613CN_03 Pension contribution on unemployment benefits LNON 12 970 16 254 13 248 18 952 22 998 32 580 35 538 37 160
D613CN_04 Non-pension contribution on unemployment benefits LNON 7 703 9 495 7 893 11 260 17 247 4 564 2 305 2 014
D613V Voluntary households' actual social contributions 2 246 2 331 2 042 1 762 1 792 1 626 1 585 1 676
D613V_01 Voluntary social contributions by self- and non-employed LNON 2 246 2 331 2 042 1 762 1 792 1 626 1 585 1 676
D614 Households' social contributions supplementsd – – – – – – – –
D6141 Households' pension contributions supplementsc – – – – – – – –
D6142 Households' non-pension contributions supplementsc – – – – – – – –
D995 Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collectede – – – – – – – –
D995A Taxes on products assessed but unlikely to be collectede – – – – – – – –
D995B Other taxes on production assessed but unlikely to be collectede – – – – – – – –
D995C Taxes on income assessed but unlikely to be collectede – – – – – – – –
D995D Other current taxes assessed but unlikely to be collectede – – – – – – – –
D995E Employers' actual social contributions assessed but unlikely to be collectede – – – – – – – –
D995F Households' actual social contributions assessed but unlikely to be collectede – – – – – – – –
D995FE Employees' actual social contributions assessed but unlikely to be collectede – – – – – – – –
D995FS Actual social contributions by self-employed persons assessed but unlikely to be collectedc – – – – – – – –
D995FN Actual social contributions by non-employed persons assessed but unlikely to be collectedc – – – – – – – –
D995G Capital taxes assessed but unlikely to be collectede – – – – – – – –
ODB Total receipts from taxes and social contributionsf 7 769 683 8 210 998 8 829 538 10 067 930 10 670 710 10 255 474 10 084 623 10 342 776
ODC Total receipts from taxes and net social contributions (including imputed social contributions)f 7 790 260 8 232 016 8 851 580 10 089 043 10 693 860 10 279 309 10 109 464 10 365 815
ODD Total receipts from taxes and compulsory social contributionsf 7 767 437 8 208 667 8 827 496 10 066 168 10 668 918 10 253 848 10 083 038 10 341 100
aEconomic function: C - Consumption tax LEYRS - Labour tax on Employers LEES - Labour tax on Employees LNON - Labour tax on the non-employed (pensioners/ unemployed) KIC - Capital tax on the income of corporations KIH - Capital tax on the income of households KISE - Capital tax on the income of self-employed KS - Capital tax on Stocks of Wealth SPLIT1 - Personal Income Tax (PIT) Split between LEES, LNON, KIH, KISE SPLIT2 - Split between LNON and KISE.  bAlcohol, Tobacco, Environmental and Property taxes: AT - Alcohol, tobacco taxes T - Transport tax E - Energy tax P - pollution tax RS - resource tax RP - recurrent taxes on immovable property O - Other taxes on property.  cThis item is on a voluntary basis.  dD61SC and D614: Data for reference years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory for reference years from 2012 onwards.  eD995 and breakdowns: Split by receiving subsector on a voluntary basis.  fAfter deduction of amounts assessed but unlikely to be collected  Revised data 

© Hungarian Central Statistical Office, 2011