3.1.17.3. NTL – Detailed list of taxes and social contributions according to national classification – Central 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 2 919 174 2 980 765 3 091 236 3 413 610 3 538 345 3 630 466 4 080 963 4 224 435
D21 Taxes on products 2 852 963 2 908 291 3 007 559 3 323 147 3 436 483 3 511 141 3 785 880 3 906 444
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 976 215 1 050 006 1 205 028 1 309 197 1 365 382 1 315 770 1 458 242 1 525 018
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 54 612 55 329 58 139 66 683 78 130 66 792 43 628 39 172
D214C_01 Duties on conveyances, inheritance and gifts KS O 54 612 55 329 58 139 66 683 78 130 66 792 43 628 39 172
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 108 585 133 820 173 240 200 804 213 972 218 124 433 384 447 939
D214I_01 Local tax on company sales C – – – – – – – –
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 – – – – – – – –
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 66 211 72 474 83 677 90 463 101 862 119 325 295 083 317 991
D29A Taxes on land, buildings or other structures – – – – – – – –
D29A_01 Building tax KS RP – – – – – – – –
D29A_02 Development land tax KS RP – – – – – – – –
D29A_03 Tax on recreational homes KS RP – – – – – – – –
D29A_04 Tax of public utility system KS RP – – – – – – – –
D29B Taxes on the use of fixed assets 858 853 846 1 288 1 324 23 736 25 946 25 276
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 – – – – – – – –
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 31 161 39 459 43 644 50 171 57 538 58 467 103 087 116 074
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 – – – – – – – –
D29C_04 Tax on sales representative employees medical corporation LEYRS – – – – – – – –
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 24 767 24 552 24 186 24 801 23 184 156 828 162 748
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 19 896 19 167 18 930 19 714 16 955 15 319 13 665
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 6 482 3 155 5 573 8 018 10 318 10 703 6 574 6 261
D29F_01 Environmental pollution tax C P 6 482 3 155 5 573 8 018 10 318 10 703 6 574 6 261
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. 1 367 266 1 502 546 1 718 230 2 048 632 2 753 409 2 497 845 2 083 652 1 723 469
D51 Taxes on income 1 345 296 1 475 245 1 693 836 2 024 539 2 728 319 2 476 266 2 064 155 1 706 077
D51M Taxes on individual or household income including holding gains 907 258 1 009 620 1 138 884 1 324 271 2 033 454 1 897 075 1 734 570 1 367 750
D51M_01 Personal income tax SPLIT1 907 258 1 009 620 1 138 884 1 324 271 2 033 454 1 897 075 1 734 570 1 367 750
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. – – – – – 24 170 16 987 16 886
D51E_01 Payment of the overflow of medicinal subsidy KS – – – – – – – –
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 21 970 27 301 24 394 24 093 25 090 21 579 19 497 17 392
D59A Current taxes on capital – – – – – – – –
D59A_01 Municipal tax (other) KS O – – – – – – – –
D59B Poll taxes – – – – – – – –
D59C Expenditure taxes – – – – – – – –
D59D Payments by households for licences 21 970 27 301 24 394 24 093 25 090 21 579 19 497 17 392
D59D_01 Tax on domestically registered vehicles C T – – – – – – – –
D59D_02 Stamp duties KS 21 970 27 301 24 394 24 093 25 090 21 579 19 497 17 392
D59D_03 Other CG taxes conveid to LG C – – – – – – – –
D59E Taxes on international transactions – – – – – – – –
D59F Other current taxes n.e.c. – – – – – – – –
D59F_01 Communal tax on households KS – – – – – – – –
D59F_02 Tourism tax C – – – – – – – –
D59F_03 Environmental pollution tax KS P – – – – – – – –
D91 Capital taxes 12 132 12 962 13 287 11 257 11 466 9 627 6 009 4 657
D91A Taxes on capital transfers 6 214 7 678 7 677 7 480 6 387 5 219 3 521 3 695
D91A_01 Duties on conveyances, inheritance and gifts KS O 6 214 7 678 7 677 7 480 6 387 5 219 3 521 3 695
D91A_02 Luxory tax KS O – – – – – – – –
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 4 298 572 4 496 273 4 822 753 5 473 499 6 303 220 6 137 938 6 170 624 5 952 561
D61 Net social contributions 219 852 248 764 282 861 322 435 341 968 288 887 201 995 206 377
D611 Employers' actual social contributions 157 914 174 317 188 531 200 746 213 271 163 847 73 705 75 100
D611C Compulsory employers' actual social contributions 157 914 174 317 188 531 200 746 213 271 163 847 73 705 75 100
D611C_01 Social contribution tax LEYRS – – – – – – – –
D611C_02 Employers' health contribution LEYRS – – – – – – – –
D611C_03 Employers' health service contribution LEYRS – – – – – – – –
D611C_04 Pension contribution on service charge LEYRS – – – – – – – –
D611C_05 Social contributions after simplified employment LEYRS – – – – – – – –
D611C_06 Employers' contributing sick leave LEYRS – – – – – – – –
D611C_07 Early retirement insurance contribution LEYRS – – – – – – – –
D611C_08 Employers' pension contribution LEYRS – – – – – – – –
D611C_09 Employers' non-pension contribution LEYRS 157 914 174 317 188 531 200 746 213 271 163 847 73 705 75 100
D611V Voluntary employers' actual social contributions – – – – – – – –
D61SC Social insurance scheme service chargesd – – – – – – – –
D6111 Employers' actual pension contributionsc – – – – – – – –
D6111_01 Social contribution tax (pension part) LEYRS – – – – – – – –
D6111_02 Early retirement insurance contribution LEYRS – – – – – – – –
D6111_03 Pension contribution on service charge LEYRS – – – – – – – –
D6111_04 Social contributions after simplified employment (pension part) LEYRS – – – – – – – –
D6111_05 Employers' pension contribution LEYRS – – – – – – – –
D6112 Employers' actual non-pension contributionsc 157 914 174 317 188 531 200 746 213 271 163 847 73 705 75 100
D6112_01 Social contribution tax (non-pension part) LEYRS – – – – – – – –
D6112_02 Employers' health contribution LEYRS – – – – – – – –
D6112_03 Employers' health service contribution LEYRS – – – – – – – –
D6112_04 Social contributions after simplifed employment (non-pension part) LEYRS – – – – – – – –
D6112_05 Employers' contributing sick leave LEYRS – – – – – – – –
D6112_06 Employers' non-pension contribution LEYRS 157 914 174 317 188 531 200 746 213 271 163 847 73 705 75 100
D612 Employers' imputed social contributions 14 360 14 312 15 793 15 307 17 049 17 993 19 990 18 628
D6121 Employers' imputed pension contributionsc – – – – – – – –
D6122 Employers' imputed non-pension contributionsc 14 360 14 312 15 793 15 307 17 049 17 993 19 990 18 628
D6122_01 Imputed social contribution LEYRS 14 360 14 312 15 793 15 307 17 049 17 993 19 990 18 628
D613 Households' actual social contributions 47 578 60 135 78 537 106 382 111 648 107 047 108 300 112 649
D6131 Households' actual pension contributionsc – – – – – – – –
D6131_01 Pension contribution (employers, self-employed, non-employed) LEYRS – – – – – – – –
D6131_02 Voluntary pension contributions by self- and non-employed LNON – – – – – – – –
D6132 Households' actual non-pension contributionsc 47 578 60 135 78 537 106 382 111 648 107 047 108 300 112 649
D6132_01 Non-pension contribution (employees, self-employed, non-employed) LEYRS 47 578 60 135 78 537 106 382 111 648 107 047 108 300 112 649
D6132_02 Health contribution (employees, self-employed, non-employed) LEYRS – – – – – – – –
D6132_03 Health service contribution (self-employed, non-employed) LNON – – – – – – – –
D6132_04 Voluntary non-pension contribution by self- and non-employed LNON – – – – – – – –
D613C Compulsory households' actual social contributions 47 578 60 135 78 537 106 382 111 648 107 047 108 300 112 649
D613CE Compulsory employees' actual social contributions 47 578 53 611 67 351 91 194 97 985 96 138 107 819 112 649
D613CE_01 Employees' non-pension contribution LEES 47 578 53 611 67 351 91 194 97 985 96 138 107 819 112 649
D613CE_02 Employees' pension contribution LEES – – – – – – – –
D613CE_03 Employees' health contribution LEES – – – – – – – –
D613CS Compulsory actual social contributions by the self-employedc – 6 524 11 186 15 188 13 663 10 909 481 –
D613CS_01 Non-pension contribution by the self-employed KISE – 6 524 11 186 15 188 13 663 10 909 481 –
D613CS_02 Pension contribution by the self-employed KISE – – – – – – – –
D613CS_03 Health contribution by the self-employed KISE – – – – – – – –
D613CS_04 Health service contribution by the self-employed KISE – – – – – – – –
D613CN Compulsory actual social contributions by the non-employedc – – – – – – – –
D613CN_01 Health service contribution by the non-employed LNON – – – – – – – –
D613CN_02 Health contribution by the non-employed LNON – – – – – – – –
D613CN_03 Pension contribution on unemployment benefits LNON – – – – – – – –
D613CN_04 Non-pension contribution on unemployment benefits LNON – – – – – – – –
D613V Voluntary households' actual social contributions – – – – – – – –
D613V_01 Voluntary social contributions by self- and non-employed LNON – – – – – – – –
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 4 504 064 4 730 725 5 089 821 5 780 627 6 628 139 6 408 832 6 352 629 6 140 310
ODC Total receipts from taxes and net social contributions (including imputed social contributions)f 4 518 424 4 745 037 5 105 614 5 795 934 6 645 188 6 426 825 6 372 619 6 158 938
ODD Total receipts from taxes and compulsory social contributionsf 4 504 064 4 730 725 5 089 821 5 780 627 6 628 139 6 408 832 6 352 629 6 140 310
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