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 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 19,186 37,477 36,444 52,431 55,580 41,297 34,079 37,886 37,009 36,188 43,738 53,117 55,412 61,405 78,264 80,506 80,791 98,915 147,891 134,598
D21 Taxes on products 19,186 37,477 36,444 36,772 39,028 34,280 34,079 37,886 37,009 36,188 43,738 53,117 55,412 61,405 78,264 80,506 80,791 98,915 147,891 134,598
D211 Value added type taxes (VAT)
D211_01 Value added tax C
D212 Taxes and duties on imports excluding VAT 19,186 35,415 35,644 36,772 36,844 33,652 33,429 36,842 36,205 35,307 42,913 52,352 54,544 60,551 78,264 80,506 80,791 98,915 147,891 134,598
D2121 Import duties 19,186 35,415 35,644 36,772 36,844 33,652 33,429 36,842 36,205 35,307 42,913 52,352 54,544 60,551 78,264 80,506 80,791 98,915 147,891 134,598
D2121_01 Import duty C 19,186 35,415 35,644 36,772 36,844 33,652 33,429 36,842 36,205 35,307 42,913 52,352 54,544 60,551 78,264 80,506 80,791 98,915 147,891 134,598
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 2,062 800 2,184 628 650 1,044 804 881 825 765 868 854
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
D.214H_06 Airlines levy C T
D214I General sales or turnover taxes
D214I_01 Local tax on company sales KIC
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. 2,062 800 2,184 628 650 1,044 804 881 825 765 868 854
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 2,062 800 2,184 628 650 1,044 804 881 825 765 868 854
D214L_07 Financial transaction fee C
D29 Other taxes on production 15,659 16,552 7,017
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 15,659 16,552 7,017
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 15,659 16,552 7,017
D29B_05 Tax on vehicles (overweight fee) KS T
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
D.29E_11 Special tax on credit institutions due to pandemic KS O
D29F Taxes on pollution
D29F_01 Environmental pollution tax C P
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.
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 KS 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 19,186 37,477 36,444 52,431 55,580 41,297 34,079 37,886 37,009 36,188 43,738 53,117 55,412 61,405 78,264 80,506 80,791 98,915 147,891 134,598
D61 Net social contributions
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
D6121 Employers' imputed pension contributionsc
D6122 Employers' imputed non-pension contributionsc
D6122_01 Imputed social contribution LEYRS
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-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 19,186 37,477 36,444 52,431 55,580 41,297 34,079 37,886 37,009 36,188 43,738 53,117 55,412 61,405 78,264 80,506 80,791 98,915 147,891 134,598
ODC Total receipts from taxes and net social contributions (including imputed social contributions)f 19,186 37,477 36,444 52,431 55,580 41,297 34,079 37,886 37,009 36,188 43,738 53,117 55,412 61,405 78,264 80,506 80,791 98,915 147,891 134,598
ODD Total receipts from taxes and compulsory social contributionsf 19,186 37,477 36,444 52,431 55,580 41,297 34,079 37,886 37,009 36,188 43,738 53,117 55,412 61,405 78,264 80,506 80,791 98,915 147,891 134,598

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.
eD995 and breakdowns: Split by receiving subsector on a voluntary basis.
fAfter deduction of amounts assessed but unlikely to be collected.
.