3.1.17.5. NTL – Detailed list of taxes and social contributions according to national classification – Social Security Funds (1995–)(1/3)

(current prices, million HUF)

< >
STO_DETAILS Tax name according to national classification Economic functiona Alcohol, tobacco, environmental and property taxb 1995 1996 1997 1998 1999 2000 2001 2002 2003
D2 Taxes on production and imports – – – – – – – – –
D21 Taxes on products – – – – – – – – –
D211 Value added type taxes (VAT) – – – – – – – – –
D211_01 Value added tax C – – – – – – – – –
D212 Taxes and duties on imports excluding VAT – – – – – – – – –
D2121 Import duties – – – – – – – – –
D2121_01 Import duty C – – – – – – – – –
D2122 Taxes on imports, excluding VAT and import duties – – – – – – – – –
D2122A Levies on imported agricultural products – – – – – – – – –
D2122B Monetary compensatory amounts on imports – – – – – – – – –
D2122C Excise duties – – – – – – – – –
D2122C_01 Budget excises on imported products C – – – – – – – – –
D2122C_02 Environment protection fees on imported products C P – – – – – – – – –
D2122D General sales taxes – – – – – – – – –
D2122E Taxes on specific services – – – – – – – – –
D2122F Profits of import monopolies – – – – – – – – –
D214 Taxes on products, except VAT and import taxes – – – – – – – – –
D214A Excise duties and consumption taxes – – – – – – – – –
D214A_01 Budget excises (central budget) C – – – – – – – – –
D214A_02 Environment protection fees C P – – – – – – – – –
D214A_03 Energy tax C E – – – – – – – – –
D214B Stamp taxes – – – – – – – – –
D214C Taxes on financial and capital transactions – – – – – – – – –
D214C_01 Duties on conveyances, inheritance and gifts KS O – – – – – – – – –
D214D Car registration taxes – – – – – – – – –
D214D_01 Motor vehicle registration duty C T – – – – – – – – –
D214E Taxes on entertainment – – – – – – – – –
D214E_01 Cultural contribution C – – – – – – – – –
D214E_02 Cultural tax C – – – – – – – – –
D214E_03 Advertising tax C – – – – – – – – –
D214F Taxes on lotteries, gambling and betting – – – – – – – – –
D214F_01 Gambling tax C – – – – – – – – –
D214G Taxes on insurance premiums – – – – – – – – –
D214G_01 Tax on collision insurance C – – – – – – – – –
D214G_02 Insurance tax C – – – – – – – – –
D214G_03 Fire protection contribution C – – – – – – – – –
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 – – – – – – – – –
D214I_01 Local tax on company sales C – – – – – – – – –
D214I_02 Simplified corporation tax KS – – – – – – – – –
D214I_03 Innovation tax KS – – – – – – – – –
D214I_04 Tax on public financed medical products KS – – – – – – – – –
D214I_05 Surtaxes payable by certain economic sectors KS – – – – – – – – –
D214I_06 Surtaxes payable by insurance companies KS – – – – – – – – –
D214I_07 Public health product tax C – – – – – – – – –
D214I_08 Hydrocarbons stockholding fee C E – – – – – – – – –
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. – – – – – – – – –
D214L_01 Alcohol production duty C AT – – – – – – – – –
D214L_02 Forestry fund tax C RS – – – – – – – – –
D214L_03 Breeding contribution C – – – – – – – – –
D214L_04 Fishing development contribution C RS – – – – – – – – –
D214L_05 Tax for protection of wild animals C RS – – – – – – – – –
D214L_06 Sugar duty C – – – – – – – – –
D214L_07 Financial transaction fee C – – – – – – – – –
D29 Other taxes on production – – – – – – – – –
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 – – – – – – – – –
D29B_01 Tax on domestically registered vehicles (central) KS T – – – – – – – – –
D29B_02 Tax on domestically registered vehicles (local) KS T – – – – – – – – –
D29B_03 Company car tax KS T – – – – – – – – –
D29B_04 Restructuring contribution in the sugar industry KS – – – – – – – – –
D29C Total wage bill and payroll taxes – – – – – – – – –
D29C_01 Rehabilitation contribution LEYRS – – – – – – – – –
D29C_02 Training levy LEYRS – – – – – – – – –
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 – – – – – – – – –
D29E_01 Licence fees KS – – – – – – – – –
D29E_02 Stamp duties KS – – – – – – – – –
D29E_03 Extra capital taxes KS O – – – – – – – – –
D.29E_04 Protection Fund levies BEVA KS O – – – – – – – – –
D.29E_05 Protection Fund levies OBA KS O – – – – – – – – –
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 – – – – – – – – –
D29F Taxes on pollution – – – – – – – – –
D29F_01 Environmental pollution tax C P – – – – – – – – –
D29F_02 Sale of emission allowances C E – – – – – – – – –
D29G Under-compensation of VAT (flat rate system) – – – – – – – – –
D29H Other taxes on production n.e.c. – – – – – – – – –
D29H_01 Pharmacy solidarity duty KS – – – – – – – – –
D29H_02 Nuclear contribution KS E – – – – – – – – –
D5 Current taxes on income wealth, etc. – – – – – – – – –
D51 Taxes on income – – – – – – – – –
D51M Taxes on individual or household income including holding gains – – – – – – – – –
D51M_01 Personal income tax SPLIT1 – – – – – – – – –
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 – – – – – – – – –
D51O_01 Corporate income tax KIC – – – – – – – – –
D51O_02 Surcharge of corporates KIC – – – – – – – – –
D51O_03 Extra tax on financial institutions KIC – – – – – – – – –
D51O_04 Extra tax on financial credit institutions KIC – – – – – – – – –
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. – – – – – – – – –
D51E_01 Payment of the overflow of medicinal subsidy KS – – – – – – – – –
D51E_02 Income tax on energy suppliers KIC – – – – – – – – –
D51E_03 Municipal tax (income type) KS O – – – – – – – – –
D59 Other current taxes – – – – – – – – –
D59A Current taxes on capital – – – – – – – – –
D59A_01 Municipal tax (other) KS O – – – – – – – – –
D59B Poll taxes – – – – – – – – –
D59C Expenditure taxes – – – – – – – – –
D59D Payments by households for licences – – – – – – – – –
D59D_01 Tax on domestically registered vehicles C T – – – – – – – – –
D59D_02 Stamp duties KS – – – – – – – – –
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 – – – – – – – – –
D91A Taxes on capital transfers – – – – – – – – –
D91A_01 Duties on conveyances, inheritance and gifts KS O – – – – – – – – –
D91A_02 Luxory tax KS O – – – – – – – – –
D91B Capital levies – – – – – – – – –
D91B_01 Land protection contribution KS RS – – – – – – – – –
D91B_02 Municipal tax (property type) KS O – – – – – – – – –
D91C Other capital taxes n.e.c. – – – – – – – – –
ODA Total tax receipts – – – – – – – – –
D61 Net social contributions 774 655 880 773 1 098 204 1 288 861 1 388 553 1 600 093 1 797 317 2 007 340 2 175 806
D611 Employers' actual social contributions 625 625 716 477 899 252 1 060 180 1 116 522 1 302 174 1 435 949 1 593 673 1 697 639
D611C Compulsory employers' actual social contributions 625 625 716 477 899 252 1 060 180 1 116 522 1 302 174 1 435 949 1 593 673 1 697 639
D611C_01 Social contribution tax LEYRS – – – – – – – – –
D611C_02 Employers' health contribution LEYRS 126 113 50 002 91 931 150 155 167 225 181 162 199 879 160 500
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 – 3 530 7 659 9 499 12 348 14 115 14 721 18 119 21 450
D611C_07 Early retirement insurance contribution LEYRS – – – – – – – – –
D611C_08 Employers' pension contribution LEYRS 348 590 407 606 466 438 588 509 619 232 747 370 809 104 865 546 949 606
D611C_09 Employers' non-pension contribution LEYRS 276 909 305 228 375 153 370 241 334 787 373 464 430 962 510 129 566 083
D611V Voluntary employers' actual social contributions – – – – – – – – –
D61SC Social insurance scheme service chargesd – – – – – – – – –
D6111 Employers' actual pension contributionsc 348 590 407 606 466 438 588 509 619 232 747 370 809 104 865 546 949 606
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 348 590 407 606 466 438 588 509 619 232 747 370 809 104 865 546 949 606
D6112 Employers' actual non-pension contributionsc 277 035 308 871 432 814 471 671 497 290 554 804 626 845 728 127 748 033
D6112_01 Social contribution tax (non-pension part) LEYRS – – – – – – – – –
D6112_02 Employers' health contribution LEYRS 126 113 50 002 91 931 150 155 167 225 181 162 199 879 160 500
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 – 3 530 7 659 9 499 12 348 14 115 14 721 18 119 21 450
D6112_06 Employers' non-pension contribution LEYRS 276 909 305 228 375 153 370 241 334 787 373 464 430 962 510 129 566 083
D612 Employers' imputed social contributions 86 120 161 153 175 93 166 82 204
D6121 Employers' imputed pension contributionsc – – – – – – – – –
D6122 Employers' imputed non-pension contributionsc 86 120 161 153 175 93 166 82 204
D6122_01 Imputed social contribution LEYRS 86 120 161 153 175 93 166 82 204
D613 Households' actual social contributions 148 944 164 176 198 791 228 528 271 856 297 826 361 202 413 585 477 963
D6131 Households' actual pension contributionsc 87 796 98 307 121 216 151 566 175 801 189 532 220 261 251 019 296 656
D6131_01 Pension contribution (employers, self-employed, non-employed) LEYRS 87 796 98 307 121 216 150 773 175 142 188 769 219 197 249 761 295 251
D6131_02 Voluntary pension contributions by self- and non-employed LNON – – – 793 659 763 1 064 1 258 1 405
D6132 Households' actual non-pension contributionsc 61 148 65 869 77 575 76 962 96 055 108 294 140 941 162 566 181 307
D6132_01 Non-pension contribution (employees, self-employed, non-employed) LEYRS 59 311 64 276 75 609 75 341 88 004 92 756 125 161 150 233 165 837
D6132_02 Health contribution (employees, self-employed, non-employed) LEYRS – – 386 661 6 629 14 155 13 503 9 997 12 815
D6132_03 Health service contribution (self-employed, non-employed) LNON 1 837 1 593 1 580 960 994 873 1 580 1 511 1 848
D6132_04 Voluntary non-pension contribution by self- and non-employed LNON – – – – 428 510 697 825 807
D613C Compulsory households' actual social contributions 148 944 164 176 198 791 227 735 270 769 296 553 359 441 411 502 475 751
D613CE Compulsory employees' actual social contributions 111 965 123 486 156 784 184 452 221 879 240 017 283 257 334 330 391 046
D613CE_01 Employees' non-pension contribution LEES 44 669 48 403 60 602 60 782 73 961 79 547 101 395 124 459 138 977
D613CE_02 Employees' pension contribution LEES 67 296 75 083 96 182 123 670 147 918 160 470 181 716 209 712 250 430
D613CE_03 Employees' health contribution LEES – – – – – – 146 159 1 639
D613CS Compulsory actual social contributions by the self-employedc 19 773 23 651 26 959 28 096 29 547 39 138 60 244 57 876 64 331
D613CS_01 Non-pension contribution by the self-employed KISE 8 484 9 971 10 365 9 895 10 481 8 469 19 879 19 014 20 126
D613CS_02 Pension contribution by the self-employed KISE 11 289 13 680 16 208 17 540 18 370 16 514 27 008 29 024 33 029
D613CS_03 Health contribution by the self-employed KISE – – 386 661 696 14 155 13 357 9 838 11 176
D613CS_04 Health service contribution by the self-employed KISE – – – – – – – – –
D613CN Compulsory actual social contributions by the non-employedc 17 206 17 039 15 048 15 187 19 343 17 398 15 940 19 296 20 374
D613CN_01 Health service contribution by the non-employed LNON 1 837 1 593 1 580 960 994 873 1 580 1 511 1 848
D613CN_02 Health contribution by the non-employed LNON – – – – 5 933 – – – –
D613CN_03 Pension contribution on unemployment benefits LNON 9 211 9 544 8 826 9 563 8 854 11 785 10 473 11 025 11 792
D613CN_04 Non-pension contribution on unemployment benefits LNON 6 158 5 902 4 642 4 664 3 562 4 740 3 887 6 760 6 734
D613V Voluntary households' actual social contributions – – – 793 1 087 1 273 1 761 2 083 2 212
D613V_01 Voluntary social contributions by self- and non-employed LNON – – – 793 1 087 1 273 1 761 2 083 2 212
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 774 569 880 653 1 098 043 1 288 708 1 388 378 1 600 000 1 797 151 2 007 258 2 175 602
ODC Total receipts from taxes and net social contributions (including imputed social contributions)f 774 655 880 773 1 098 204 1 288 861 1 388 553 1 600 093 1 797 317 2 007 340 2 175 806
ODD Total receipts from taxes and compulsory social contributionsf 774 569 880 653 1 098 043 1 287 915 1 387 291 1 598 727 1 795 390 2 005 175 2 173 390
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 

© Hungarian Central Statistical Office, 2011