Code Tax name according to national classification Economic functiona Alcohol, tobacco, environmental and property taxb 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
D2 Taxes on production and imports 55,906 95,953 128,155 165,566 222,209 248,695 298,986 332,805 382,086 442,623 475,937 531,142 584,894 643,184 644,382 607,244 626,514 642,767 639,612 662,900 732,523 765,315 803,303 879,147 959,503 886,090 921,424 1,058,980 1,454,071
D21 Taxes on products 48,572 80,682 109,233 143,252 193,955 213,172 258,123 288,103 321,911 367,251 391,239 440,900 477,917 527,500 523,844 477,083 487,041 481,751 500,868 523,125 584,380 608,982 638,731 711,276 788,308 729,000 754,982 890,118 1,258,244
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 48,572 80,682 109,233 143,252 193,955 213,172 258,123 288,103 321,911 367,251 391,239 440,900 477,917 527,500 523,844 477,083 487,041 481,751 500,868 523,125 584,380 608,982 638,731 711,276 788,308 729,000 754,982 890,118 1,258,244
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 10,190 14,176 16,406 19,411 22,265 26,349 31,663 35,500 49,916 56,716 57,162 60,742 50,783 62,425 51,689 33,990 29,733 10,720
D214C_01 Duties on conveyances, inheritance and gifts KS O 10,190 14,176 16,406 19,411 22,265 26,349 31,663 35,500 49,916 56,716 57,162 60,742 50,783 62,425 51,689 33,990 29,733 10,720
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 192 376 470 537 618
D214H_01 Contribution to tourism C 192 376 470 537 618
D214H_02 Telephone tax C
D214H_03 Waste disposal contribution C P
D214H_04 Tourism development contribution C
D214H_05 Financial transaction fee C
D.214H_06 Airlines levy C T
D214I General sales or turnover taxes 38,190 66,130 92,357 123,304 171,072 186,823 226,460 252,603 271,995 310,535 334,077 380,158 427,134 465,075 472,155 443,093 457,308 471,031 500,868 523,125 584,380 608,982 638,731 711,276 788,308 729,000 754,982 890,118 1,258,244
D214I_01 Local tax on company sales KIC 38,190 66,130 92,357 123,304 171,072 186,823 226,460 252,603 271,995 310,535 334,077 380,158 427,134 465,075 472,155 443,093 457,308 471,031 500,868 523,125 584,380 608,982 638,731 711,276 788,308 729,000 754,982 890,118 1,258,244
D214I_02 Simplified corporation tax KS
D214I_03 Innovation tax KIC
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
D214I_11 Special tax on retailers C
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 7,334 15,271 18,922 22,314 28,254 35,523 40,863 44,702 60,175 75,372 84,698 90,242 106,977 115,684 120,538 130,161 139,473 161,016 138,744 139,775 148,143 156,333 164,572 167,871 171,195 157,090 166,442 168,862 195,827
D29A Taxes on land, buildings or other structures 5,320 10,070 12,993 15,504 19,715 22,090 30,671 34,212 39,821 44,774 50,881 54,878 62,868 71,735 77,247 82,401 91,355 113,871 122,135 123,158 131,091 139,641 147,156 149,442 151,689 156,697 166,090 168,499 195,451
D29A_01 Building tax KS RP 4,144 8,313 10,752 13,056 16,629 19,215 26,259 29,178 34,098 38,240 44,440 47,895 54,556 61,916 66,683 71,025 80,987 96,318 102,719 105,022 111,963 117,521 123,130 126,277 127,594 130,529 137,766 140,310 164,004
D29A_02 Development land tax KS RP 813 1,296 1,717 1,811 2,262 1,983 3,242 3,943 4,476 5,346 5,184 5,705 6,900 8,328 9,114 9,861 10,310 17,523 19,395 17,938 19,102 22,112 24,018 23,165 24,095 26,168 28,324 28,189 31,447
D29A_03 Tax on recreational homes KS RP 363 461 524 637 824 892 1,170 1,091 1,247 1,188 1,257 1,278 1,412 1,491 1,450 1,515 58 30 21 198 26 8 8
D29A_04 Tax of public utility system KS RP
D29B Taxes on the use of fixed assets 1,497 4,445 5,034 5,716 7,185 12,241 9,000 9,334 19,206 29,403 31,636 32,934 41,657 42,251 40,468 45,118 46,576 46,488 16,004 16,173 16,660 16,620 17,401 18,192 19,224 125
D29B_01 Tax on domestically registered vehicles (central) KS T
D29B_02 Tax on domestically registered vehicles (local) KS T 1,497 4,445 5,034 5,716 7,185 12,241 9,000 9,334 19,206 29,403 31,636 32,934 41,657 42,251 40,468 45,118 46,576 46,488 16,004 16,173 16,660 16,620 17,401 18,192 19,224 125
D29B_03 Company car tax KS T
D29B_04 Restructuring contribution in the sugar industry KS
D29B_05 Tax on vehicles (overweight fee) KS T
D29C Total wage bill and payroll taxes 517 756 895 1,094 1,354 1,192 1,192 1,156 1,148 1,164 1,153 1,268 1,261 1,325 1,291 1,170 102 16 2
D29C_01 Rehabilitation contribution LEYRS
D29C_02 Training levy LEYRS
D29C_03 Communal tax on enterprises LEYRS 517 756 895 1,094 1,354 1,192 1,192 1,156 1,148 1,164 1,153 1,268 1,261 1,325 1,291 1,170 102 16 2
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 965 1,027 907 1,162 1,107 1,095 293
D29E_01 Licence fees KS
D29E_02 Stamp duties KS 965 1,027 907 1,162 1,107 1,095 293
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
D.29E_11 Special tax on credit institutions due to pandemic KS O
D29F Taxes on pollution 31 63 135 284 373 370 365 345 348 603 444 392 72 15 237 282 268 352 363 376
D29F_01 Environmental pollution tax C P 31 63 135 284 373 370 365 345 348 603 444 392 72 15 237 282 268 352 363 376
D29F_02 Sale of emission allowances C E
D29F_03 Carbon-dioxide tax 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
D.29H_03 Surtax on energy suppliers C E
D.29H_04 Surtax on pharmaceutical companies KIC
D5 Current taxes on income wealth, etc. 96,774 107,377 142,998 187,728 202,989 256,510 302,237 349,609 427,332 483,352 470,810 492,645 528,755 39,541 41,170 44,182 45,582 46,188 34,857 35,221 37,634 39,862 42,399 44,236 46,339 19,808 23,040 33,168 38,779
D51 Taxes on income 93,629 101,274 135,652 179,090 193,118 244,456 288,801 335,545 406,894 456,025 440,105 460,117 492,303 114 94 93 82 68 68 42 59 51 41 33 27 36 38 44 63
D51M Taxes on individual or household income including holding gains 93,629 101,274 135,652 179,090 193,118 244,456 288,801 335,545 406,894 456,025 440,105 460,117 492,303 114 94 93 82 68 68 42 45 46 35 33 27 36 35 38 63
D51M_01 Personal income tax SPLIT1 93,629 101,274 135,652 179,090 193,118 244,456 288,801 335,545 406,894 456,025 440,105 460,117 492,303 114 94 93 82 68 68 42 45 46 35 33 27 36 35 38 63
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. 14 5 6 0 0 0 3 6 0
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 14 5 6 0 0 0 3 6 0
D59 Other current taxes 3,145 6,103 7,346 8,638 9,871 12,054 13,436 14,064 20,438 27,327 30,705 32,528 36,452 39,427 41,076 44,089 45,500 46,120 34,789 35,179 37,575 39,811 42,358 44,203 46,312 19,772 23,002 33,124 38,716
D59A Current taxes on capital 227 743 816 534 453 443 474 548 121
D59A_01 Municipal tax (other) KS O 227 743 816 534 453 443 474 548 121
D59B Poll taxes
D59C Expenditure taxes
D59D Payments by households for licences 981 2,622 2,899 3,251 4,267 4,554 5,072 5,262 10,814 16,567 18,791 19,661 21,965 23,500 24,804 27,453 26,954 24,608 12,099 12,231 12,693 12,668 13,148 13,744 14,520 109 12 12 13
D59D_01 Tax on domestically registered vehicles KS T 975 2,612 2,876 3,126 4,259 4,544 5,062 5,250 10,803 16,538 17,541 18,332 20,775 23,462 23,286 25,994 25,497 24,172 12,014 12,202 12,669 12,642 13,127 13,724 14,502 94
D59D_02 Stamp duties KS 1,229 1,307 1,154 .. 1,480 1,408 1,393 373 0 5 1
D59D_03 Other CG taxes conveid to LG C 6 10 23 125 8 10 10 12 11 29 21 22 36 38 38 51 64 63 85 24 23 26 21 20 18 15 12 12 13
D59E Taxes on international transactions
D59F Other current taxes n.e.c. 2,164 3,481 4,447 5,387 5,604 7,500 8,364 8,802 9,624 10,760 11,914 12,867 14,487 15,927 16,272 16,636 18,546 21,512 22,690 22,948 24,655 26,400 28,394 29,925 31,339 19,220 22,516 32,564 38,582
D59F_01 Communal tax on households KS 1,305 1,910 2,262 2,765 3,422 4,557 5,087 5,578 6,308 7,161 7,954 8,275 9,069 9,739 10,077 10,124 11,099 13,161 13,175 13,002 13,451 14,589 14,765 14,621 14,566 14,770 15,047 15,291 16,490
D59F_02 Tourism tax C 859 1,571 2,185 2,622 2,182 2,943 3,277 3,224 3,316 3,549 3,858 4,357 4,935 5,468 5,481 5,798 6,761 7,682 8,411 9,126 10,475 11,676 13,602 14,863 16,249 3,953 6,815 16,599 21,393
D59F_03 Environmental pollution tax KS P 50 102 235 483 720 714 714 686 669 1,104 820 729 135 27 441 524 497 654 674 699
D91 Capital taxes 1,273 1,333 1,826 2,116 2,392 2,730 3,318 4,272 4,340 6,453 7,932 8,124 5,830 5,060 4,042 2,743 2,805 759 10 217 269 273 281 224 178 218 275 14
D91A Taxes on capital transfers 1,273 1,333 1,826 2,116 2,392 2,730 3,318 4,272 4,340 6,453 7,932 8,124 5,830 5,060 4,042 2,743 2,805 759
D91A_01 Duties on conveyances, inheritance and gifts KS O 1,273 1,333 1,826 2,116 2,392 2,730 3,318 4,272 4,340 6,453 7,932 8,020 5,696 4,889 4,039 2,743 2,805 759
D91A_02 Luxory tax KS O 104 134 171 3
D91B Capital levies 10 217 269 273 281 224 178 218 275 14
D91B_01 Land protection contribution KS RS 10
D91B_02 Municipal tax (property type) KS O 217 269 273 281 224 178 218 275 14
D91C Other capital taxes n.e.c.
ODA Total tax receipts 153,953 204,663 272,979 355,410 427,590 507,935 604,541 686,686 813,758 932,428 954,679 1,031,911 1,119,479 687,785 689,594 654,169 674,901 689,714 674,469 698,131 770,374 805,446 845,975 923,664 1,006,066 906,076 944,682 1,092,423 1,492,864
D61 Net social contributions 2,068 2,541 3,170 3,326 3,720 3,851 4,007 4,587 6,080 6,024 6,509 6,072 5,668 5,952 5,695 4,719 4,357 2,936 1,630 1,842 2,217 3,326 3,874 4,665 4,702 6,796 7,537 8,991 8,815
D611 Employers' actual social contributions
D611C Compulsory employers' actual social contributions
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
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
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
D612 Employers' imputed social contributions 2,068 2,541 3,170 3,326 3,720 3,851 4,007 4,587 6,080 6,024 6,509 6,072 5,668 5,952 5,695 4,719 4,357 2,936 1,630 1,842 2,217 3,326 3,874 4,665 4,702 6,796 7,537 8,991 8,815
D6121 Employers' imputed pension contributionsc
D6122 Employers' imputed non-pension contributionsc 2,068 2,541 3,170 3,326 3,720 3,851 4,007 4,587 6,080 6,024 6,509 6,072 5,668 5,952 5,695 4,719 4,357 2,936 1,630 1,842 2,217 3,326 3,874 4,665 4,702 6,796 7,537 8,991 8,815
D6122_01 Imputed social contribution LEYRS 2,068 2,541 3,170 3,326 3,720 3,851 4,007 4,587 6,080 6,024 6,509 6,072 5,668 5,952 5,695 4,719 4,357 2,936 1,630 1,842 2,217 3,326 3,874 4,665 4,702 6,796 7,537 8,991 8,815
D613 Households' actual social contributions
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
D6132_01 Non-pension contribution (employees, self-employed, non-employed) LEYRS
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
D613CE Compulsory employees' actual social contributions
D613CE_01 Employees' non-pension contribution LEES
D613CE_02 Employees' pension contribution LEES
D613CE_03 Employees' health contribution LEES
D613CS Compulsory actual social contributions by the self-employedc
D613CS_01 Non-pension contribution by the self-employed KISE
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-employede
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 collectedf
D995A Taxes on products assessed but unlikely to be collectedf
D995B Other taxes on production assessed but unlikely to be collectedf
D995C Taxes on income assessed but unlikely to be collectedf
D995D Other current taxes assessed but unlikely to be collectedf
D995E Employers' actual social contributions assessed but unlikely to be collectedf
D995F Households' actual social contributions assessed but unlikely to be collectedf
D995FE Employees' actual social contributions assessed but unlikely to be collectedf
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 collectedf
ODB Total receipts from taxes and social contributionsg 153,953 204,663 272,979 355,410 427,590 507,935 604,541 686,686 813,758 932,428 954,679 1,031,911 1,119,479 687,785 689,594 654,169 674,901 689,714 674,469 698,131 770,374 805,446 845,975 923,664 1,006,066 906,076 944,682 1,092,423 1,492,864
ODC Total receipts from taxes and net social contributions (including imputed social contributions)g 156,021 207,204 276,149 358,736 431,310 511,786 608,548 691,273 819,838 938,452 961,188 1,037,983 1,125,147 693,737 695,289 658,888 679,258 692,650 676,099 699,973 772,591 808,772 849,849 928,329 1,010,768 912,872 952,219 1,101,414 1,501,679
ODD Total receipts from taxes and compulsory social contributionsg 153,953 204,663 272,979 355,410 427,590 507,935 604,541 686,686 813,758 932,428 954,679 1,031,911 1,119,479 687,785 689,594 654,169 674,901 689,714 674,469 698,131 770,374 805,446 845,975 923,664 1,006,066 906,076 944,682 1,092,423 1,492,864

Footnotes

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.
eThis item is on a voluntary basis.
fD995 and breakdowns: Split by receiving subsector on a voluntary basis.
gAfter deduction of amounts assessed but unlikely to be collected.
.