3.1.17.5. NTL – Detailed list of taxes and social contributions according to national classification – Social Security Funds (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 – – – 30 467 34 862 39 882 37 535 52 287
D21 Taxes on products – – – 20 258 30 322 31 663 28 104 40 055
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 – – – 20 258 30 322 31 663 28 104 40 055
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 – – – 20 258 30 322 31 663 28 104 40 055
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 – – – 20 258 30 322 31 663 28 104 40 055
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 – – – 10 209 4 540 8 219 9 431 12 232
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 – – – 10 209 4 540 8 219 9 431 12 232
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 – – – 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 – – – – – – – –
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. – – – 200 41 0 71 20
D51 Taxes on income – – – 200 41 0 71 20
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. – – – 200 41 0 71 20
D51E_01 Payment of the overflow of medicinal subsidy KS – – – 200 41 0 71 20
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 – – – 30 667 34 903 39 882 37 606 52 307
D61 Net social contributions 2 333 384 2 525 791 2 707 983 3 137 295 3 320 032 3 117 313 3 040 351 3 475 312
D611 Employers' actual social contributions 1 794 878 1 964 996 2 059 999 2 242 524 2 381 961 2 211 486 1 999 485 2 111 020
D611C Compulsory employers' actual social contributions 1 794 878 1 964 996 2 059 999 2 242 524 2 381 961 2 211 486 1 999 485 2 111 020
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 603 910 669 989 728 206 595 740 398 790 302 855 149 447 155 371
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 786 225 853 580 849 983 726 728 538 105 433 668 198 621 211 250
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 603 910 669 989 728 206 595 740 398 790 302 855 149 447 155 371
D612 Employers' imputed social contributions 193 197 177 138 149 147 132 54
D6121 Employers' imputed pension contributionsc – – – – – – – –
D6122 Employers' imputed non-pension contributionsc 193 197 177 138 149 147 132 54
D6122_01 Imputed social contribution LEYRS 193 197 177 138 149 147 132 54
D613 Households' actual social contributions 538 313 560 598 647 807 894 633 937 922 905 680 1 040 734 1 364 238
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 238 828 253 871 319 498 522 540 482 205 456 379 501 822 494 373
D6132_01 Non-pension contribution (employees, self-employed, non-employed) LEYRS 227 593 247 014 308 219 513 992 473 155 434 925 469 495 456 949
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 536 067 558 267 645 765 892 871 936 130 904 054 1 039 149 1 362 562
D613CE Compulsory employees' actual social contributions 447 616 468 709 533 001 778 389 808 265 773 190 917 556 1 233 783
D613CE_01 Employees' non-pension contribution LEES 200 597 220 823 269 781 475 170 435 860 414 367 454 828 442 958
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 61 729 89 494 81 736 83 343 76 410 61 910 66 089
D613CS_01 Non-pension contribution by the self-employed KISE 19 293 16 696 30 545 27 562 20 048 15 994 12 362 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 2 333 191 2 525 594 2 707 806 3 167 824 3 354 786 3 157 048 3 077 825 3 527 565
ODC Total receipts from taxes and net social contributions (including imputed social contributions)f 2 333 384 2 525 791 2 707 983 3 167 962 3 354 935 3 157 195 3 077 957 3 527 619
ODD Total receipts from taxes and compulsory social contributionsf 2 330 945 2 523 263 2 705 764 3 166 062 3 352 994 3 155 422 3 076 240 3 525 889
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