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

(current prices, million HUF)

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STO_DETAILS Tax name according to national classification Economic functiona Alcohol, tobacco, environmental and property taxb 2012 2013 2014 2015 2016 2017 2018 2019
D2 Taxes on production and imports 99 375 92 446 96 304 113 928 114 071 130 772 144 317 121 534
D21 Taxes on products 86 576 82 899 86 555 103 645 105 440 118 015 133 204 111 355
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 86 576 82 899 86 555 103 645 105 440 118 015 133 204 111 355
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 25 927 23 313 23 902 27 694 32 876 37 904 43 801 5 125
D214G_01 Tax on collision insurance C 25 927 23 313 23 902 27 694 32 876 37 904 43 801 5 125
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 60 649 59 586 62 653 75 951 72 564 80 111 89 403 106 230
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 41 441 40 496 42 263 45 529 43 581 45 940 48 676 51 318
D214I_05 Surtaxes payable by certain economic sectors KS – – – – – – – –
D214I_06 Surtaxes payable by insurance companies KS – – – – – – – –
D214I_07 Public health product tax C 19 208 19 090 20 390 29 882 28 983 34 171 40 727 54 912
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 – – – 540 – – – –
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 12 799 9 547 9 749 10 283 8 631 12 757 11 113 10 179
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 12 799 9 547 9 749 10 283 8 631 12 757 11 113 10 179
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 12 799 9 547 9 749 10 283 8 631 12 757 11 113 10 179
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. 40 18 4 2 12 0 0 5
D51 Taxes on income 40 18 4 2 12 0 0 5
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. 40 18 4 2 12 0 0 5
D51E_01 Payment of the overflow of medicinal subsidy KS 40 18 4 2 12 0 0 5
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 99 415 92 464 96 308 113 930 114 083 130 772 144 317 121 539
D61 Net social contributions 3 752 104 3 913 807 4 159 802 4 453 088 4 714 491 4 646 455 5 029 003 5 274 304
D611 Employers' actual social contributions 2 289 791 2 383 945 2 570 561 2 759 831 2 898 306 2 588 221 2 727 662 2 756 383
D611C Compulsory employers' actual social contributions 2 289 791 2 383 945 2 570 561 2 759 831 2 898 306 2 588 221 2 727 662 2 756 383
D611C_01 Social contribution tax LEYRS 2 154 498 2 238 460 2 420 340 2 594 723 2 709 229 2 403 017 2 533 614 2 683 276
D611C_02 Employers' health contribution LEYRS 81 160 103 091 114 433 127 279 146 154 136 928 138 708 11 991
D611C_03 Employers' health service contribution LEYRS – – 3 815 3 934 4 071 4 122 4 252 4 252
D611C_04 Pension contribution on service charge LEYRS .. .. 499 705 889 1 169 1 696 1 881
D611C_05 Social contributions after simplified employment LEYRS 7 234 9 508 12 770 13 424 14 494 16 527 18 210 19 511
D611C_06 Employers' contributing sick leave LEYRS 13 901 14 629 18 704 19 766 23 469 26 458 31 182 35 472
D611C_07 Early retirement insurance contribution LEYRS 18 139 18 257 – – – – – –
D611C_08 Employers' pension contribution LEYRS – – – – – – – –
D611C_09 Employers' non-pension contribution LEYRS 14 859 – – – – – – –
D611V Voluntary employers' actual social contributions – – – – – – – –
D61SC Social insurance scheme service chargesd – – – – – – – –
D6111 Employers' actual pension contributionsc 2 023 388 2 263 105 2 320 512 2 219 708 2 152 412 1 893 801 2 016 648 1 961 323
D6111_01 Social contribution tax (pension part) LEYRS 1 998 124 2 235 482 2 307 435 2 205 781 2 137 247 1 876 353 1 997 016 1 940 224
D6111_02 Early retirement insurance contribution LEYRS 18 139 18 257 – – – – – –
D6111_03 Pension contribution on service charge LEYRS .. .. 499 705 889 1 169 1 696 1 881
D6111_04 Social contributions after simplified employment (pension part) LEYRS 7 125 9 366 12 578 13 222 14 276 16 279 17 936 19 218
D6111_05 Employers' pension contribution LEYRS – – – – – – – –
D6112 Employers' actual non-pension contributionsc 266 403 120 840 250 049 540 123 745 894 694 420 711 014 795 059
D6112_01 Social contribution tax (non-pension part) LEYRS 156 374 2 978 112 905 388 942 571 982 526 664 536 598 743 052
D6112_02 Employers' health contribution LEYRS 81 160 103 091 114 433 127 279 146 154 136 928 138 708 11 991
D6112_03 Employers' health service contribution LEYRS – – 3 815 3 934 4 071 4 122 4 252 4 252
D6112_04 Social contributions after simplifed employment (non-pension part) LEYRS 109 142 192 202 218 248 274 292
D6112_05 Employers' contributing sick leave LEYRS 13 901 14 629 18 704 19 766 23 469 26 458 31 182 35 472
D6112_06 Employers' non-pension contribution LEYRS 14 859 – – – – – – –
D612 Employers' imputed social contributions 42 40 45 77 72 67 21 35
D6121 Employers' imputed pension contributionsc – – – – – – – –
D6122 Employers' imputed non-pension contributionsc 42 40 45 77 72 67 21 35
D6122_01 Imputed social contribution LEYRS 42 40 45 77 72 67 21 35
D613 Households' actual social contributions 1 462 271 1 529 822 1 589 196 1 693 180 1 816 113 2 058 167 2 301 320 2 517 886
D6131 Households' actual pension contributionsc 853 410 876 580 909 892 970 219 1 042 993 1 190 567 1 336 665 1 482 560
D6131_01 Pension contribution (employers, self-employed, non-employed) LEYRS 852 090 875 376 908 832 969 369 1 042 109 1 189 711 1 335 868 1 481 874
D6131_02 Voluntary pension contributions by self- and non-employed LNON 1 320 1 204 1 060 850 884 856 797 686
D6132 Households' actual non-pension contributionsc 608 861 653 242 679 304 722 961 773 120 867 600 964 655 1 035 326
D6132_01 Non-pension contribution (employees, self-employed, non-employed) LEYRS 551 473 592 061 614 439 656 178 703 437 801 839 898 485 1 003 683
D6132_02 Health contribution (employees, self-employed, non-employed) LEYRS 27 684 35 568 40 718 41 205 43 424 39 324 39 096 3 381
D6132_03 Health service contribution (self-employed, non-employed) LNON 29 434 25 314 23 823 25 247 25 908 26 130 26 781 27 965
D6132_04 Voluntary non-pension contribution by self- and non-employed LNON 270 299 324 331 351 307 293 297
D613C Compulsory households' actual social contributions 1 460 681 1 528 319 1 587 812 1 691 999 1 814 878 2 057 004 2 300 230 2 516 903
D613CE Compulsory employees' actual social contributions 1 330 969 1 457 275 1 525 930 1 624 682 1 746 200 1 989 134 2 231 349 2 453 387
D613CE_01 Employees' non-pension contribution LEES 542 859 587 800 604 819 645 840 693 224 791 643 888 338 992 348
D613CE_02 Employees' pension contribution LEES 769 333 844 753 892 235 950 559 1 022 851 1 169 669 1 314 894 1 458 608
D613CE_03 Employees' health contribution LEES 18 777 24 722 28 876 28 283 30 125 27 822 28 117 2 431
D613CS Compulsory actual social contributions by the self-employedc 63 670 37 027 34 306 38 218 39 098 37 568 37 371 30 550
D613CS_01 Non-pension contribution by the self-employed KISE 6 519 4 261 9 620 10 338 10 213 10 196 10 147 11 335
D613CS_02 Pension contribution by the self-employed KISE 49 657 23 758 11 716 14 050 13 997 13 907 13 908 15 428
D613CS_03 Health contribution by the self-employed KISE 7 494 9 008 9 842 10 790 11 698 10 425 10 431 902
D613CS_04 Health service contribution by the self-employed KISE – – 3 128 3 040 3 190 3 040 2 885 2 885
D613CN Compulsory actual social contributions by the non-employedc 66 042 34 017 27 576 29 099 29 580 30 302 31 510 32 966
D613CN_01 Health service contribution by the non-employed LNON 29 434 25 314 20 695 22 207 22 718 23 090 23 896 25 080
D613CN_02 Health contribution by the non-employed LNON 1 413 1 838 2 000 2 132 1 601 1 077 548 48
D613CN_03 Pension contribution on unemployment benefits LNON 33 100 6 865 4 881 4 760 5 261 6 135 7 066 7 838
D613CN_04 Non-pension contribution on unemployment benefits LNON 2 095 – – – – – – –
D613V Voluntary households' actual social contributions 1 590 1 503 1 384 1 181 1 235 1 163 1 090 983
D613V_01 Voluntary social contributions by self- and non-employed LNON 1 590 1 503 1 384 1 181 1 235 1 163 1 090 983
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 3 851 477 4 006 231 4 256 065 4 566 941 4 828 502 4 777 160 5 173 299 5 395 808
ODC Total receipts from taxes and net social contributions (including imputed social contributions)f 3 851 519 4 006 271 4 256 110 4 567 018 4 828 574 4 777 227 5 173 320 5 395 843
ODD Total receipts from taxes and compulsory social contributionsf 3 849 887 4 004 728 4 254 681 4 565 760 4 827 267 4 775 997 5 172 209 5 394 825
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  Preliminary data 

© Hungarian Central Statistical Office, 2011