Revenue Statistics 2019

5. Detailed country tables, 1965-2017

Abstract

Chapter 5 provides detailed country information on tax revenues for each OECD country from 1965-2017.

5.1. Tax revenues

In all of the following tables the symbol (...) indicates not available/or not applicable. The main series in this chapter cover the years 1965 to 2017. For reasons of space, a selection of years are shown in these tables. A complete series is, however, available on line. Data for 1955 and 1960 (for nineteen OECD countries) are provided in part V of the 1998 edition of this Report.

Table 5.1. Australia: Detailed country table, 1965-2017

Million AUD

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	5 024	39 878	116 500	214 752	347 545	357 958	433 342	463 350	487 078	527 185
1000 Taxes on income, profits and capital gains	2 547	22 383	66 542	124 427	206 134	202 184	246 073	262 357	278 764	310 041
1100 Of individuals	1 729	17 532	50 062	80 991	127 587	138 163	169 972	191 747	198 534	212 520
1110 On income and profits	1 729	17 532	49 888	80 991	127 587	138 163	169 972	191 747	198 534	212 520
1120 On capital gains	0	0	174	0	0	0	0	0	0	0
1200 Corporate	818	4 851	16 480	43 436	78 547	64 021	76 101	70 610	80 230	97 521
1210 On profits	818	4 851	16 315	43 436	78 547	64 021	76 101	70 610	80 230	97 521
Income tax on companies	791	4 574	15 220	42 221	76 655	62 549	74 535	68 779	78 254	95 539
Dividend and interest taxes	17	161	899	846	1 892	1 472	1 566	1 831	1 976	1 982
Other withholding taxes	0	116	196	369	0	0	0	0	0	0
1220 On capital gains	0	0	165	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees	0	0	0	0	0	0	0	0	0	0
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	0	0	0	0	0	0	0	0	0	0
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	157	1 988	7 115	9 624	16 407	18 492	22 210	23 354	23 799	25 520
4000 Taxes on property	576	3 105	10 427	18 825	31 156	33 526	40 963	49 641	52 585	54 533
4100 Recurrent taxes on immovable property	341	1 886	6 148	9 067	15 615	19 907	23 603	27 093	29 232	30 344
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	137	175	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	131	174	..	..	..	..	..	..	..	..
Estate duty central government	36	17	..	..	..	..	..	..	..	..
St. and loc. estate probate and succession	95	157	..	..	..	..	..	..	..	..
4320 Gift taxes	7	1	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	98	1 044	4 279	9 758	15 541	13 619	17 360	22 548	23 353	24 189
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	1 744	12 402	32 416	61 876	93 848	103 756	124 096	127 998	131 930	137 091
5100 Taxes on production, sale, transfer, etc.	1 508	11 097	27 213	56 178	84 851	92 007	103 419	110 185	113 155	117 340
5110 General taxes	370	2 102	9 365	25 830	45 486	49 329	56 819	61 815	64 251	65 700
5111 Value added taxes	0	0	0	23 854	44 381	48 093	55 517	60 312	62 727	64 062
5112 Sales tax	370	2 102	9 365	1 976	1 105	1 236	1 302	1 503	1 524	1 638
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	1 138	8 995	17 848	30 348	39 365	42 678	46 600	48 370	48 904	51 640
5121 Excise duties	781	6 183	11 975	19 768	24 357	26 689	26 472	22 541	22 773	23 673
Excises central government	752	5 834	10 359	19 019	23 526	25 803	25 648	21 625	21 895	22 763
Statutory corporate payments	0	83	378	295	231	452	343	405	335	346
Primary production charges	29	266	1 238	454	600	434	481	511	543	564
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	271	1 799	3 319	4 606	6 070	5 828	9 280	14 046	14 196	15 690
Customs duties central government	271	1 799	3 319	4 606	6 070	5 828	9 280	14 046	14 196	15 690
5124 Taxes on exports	1	117	57	0	10	11	10	11	11	0
Customs duties on coal exports	0	85	54	..	0	0	0	0	0	0
Other	1	32	3	..	10	11	10	11	11	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	85	896	2 497	5 974	8 928	10 150	10 838	11 772	11 924	12 277
Taxes race meetings	31	240	651	300	358	366	318	257	225	265
Poker machines	16	140	295	2 074	3 009	3 125	3 238	3 684	3 717	3 881
Lotteries	7	122	325	890	1 118	1 147	1 257	1 369	1 293	1 330
Levies on fire insurance companies	16	157	363	574	937	1 232	740	786	803	812
Other	15	237	863	2 136	3 506	4 280	5 285	5 676	5 886	5 989
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	236	1 305	5 203	5 698	8 997	11 749	20 677	17 813	18 775	19 751
5210 Recurrent taxes	197	1 260	5 109	5 698	8 997	11 749	20 677	17 813	18 775	19 751
5211 Paid by households: motor vehicles	65	448	1 373	3 908	6 196	7 229	8 591	9 586	9 930	7 695
5212 Paid by others: motor vehicles	65	351	937	125	189	232	301	318	344	3 108
Fees on motor vehicle registry	46	312	794	0	0	0	0	0	0	1 851
Drivers licences	12	30	111	0	0	0	0	0	0	0
Stamp duty on vehicle registry	6	9	32	125	189	232	301	318	344	1 257
5213 Paid in respect of other goods	67	461	2 799	1 665	2 611	4 288	11 786	7 910	8 501	8 947
Broadcasting tv licences	37	21	125	210	288	150	157	128	0	0
Business franchise lic. tobac. fuel	0	221	2 016	227	0	0	2	1	0	1
Other taxes	2	12	33	1 129	2 321	4 136	11 603	7 760	8 478	8 923
Liquor taxes	28	206	603	97	2	1	24	22	23	24
Dog licenses	0	1	22	0	0	0	0	0	0	0
5220 Non-recurrent taxes	39	45	94	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Non-wastable tax credits
Non-wastable tax credits against 1110	0	0	..	195	2 585	991	323	453	429	402
Tax expenditure component	..	..	..	175	178	110	215	307	287	267
Transfer component	..	..	..	20	2 407	881	108	146	142	135
Non-wastable tax credits against 1210	..	..	..	0	4 564	5 726	7 914	8 966	8 644	9 069
Tax expenditure component	..	..	..	..	1 922	2 253	2 147	2 453	2 106	2 166
Transfer component	..	..	..	..	2 642	3 473	5 767	6 513	6 538	6 903
Total tax revenue on cash basis	5 024	39 878	116 500	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	214 752	347 545	357 958	433 342	463 350	487 078	527 185
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	175	2 100	2 363	2 362	2 760	2 393	2 433
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	214 927	349 645	360 321	435 704	466 110	489 471	529 618
Imputed social contributions	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and all social contributions	..	..	..	214 927	349 645	360 321	435 704	466 110	489 471	529 618

.. Not available

Note: Data are on a fiscal year basis beginning 1st July. From 1998 taxes are recorded on an accrual basis; prior to that they were on a cash basis. Direct taxes paid by public trading enterprises are excluded from receipts. The figures for total tax revenue do not match the published totals in Taxation Revenue Australia. The latter is based on an accrual IMF GFS methodology and there are some differences between that and the OECD equivalent. Heading 5213 includes radio and television licenses fees, though these are usually not regarded as a tax revenue in the OECD list. Headings for non-wastable tax credits 1110 and 1210 include the private health insurance tax offset, family benefit, baby bonus tax offsets (paid during the 2003-04 budget year), film tax offset, and research and development tax offsets. The estimation of non-wastable credits into the expenditure and transfer components is in accordance with the OECD guidelines on the treatment and the data for this memorandum item has been provided by the Australian Taxation Office.

Source: Australian Bureau of Statistics.

Statlink

Table 5.2. Austria: Detailed country table, 1965-2017

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	6 210	29 759	54 040	90 324	115 146	121 192	138 099	148 174	149 312	154 611
Total tax revenue exclusive of custom duties	..	..	..	89 968	114 749	120 853	137 771	147 760	148 863	154 143
1000 Taxes on income, profits and capital gains	1 584	7 959	13 797	25 553	34 319	34 021	39 792	44 501	41 775	43 729
1100 Of individuals	1 240	6 899	11 326	19 890	25 741	27 098	31 474	35 546	32 250	33 521
1110 On income and profits	1 240	6 899	11 326	19 890	25 741	27 098	31 474	35 546	32 250	33 521
Income tax	415	1 576	2 501	3 202	3 253	3 358	3 737	3 979	4 630	4 502
Special income tax	0	0	0	0	0	0	0	0	0	0
Wage tax	417	4 626	7 823	15 630	20 607	21 783	25 669	28 429	25 435	26 459
Tax on industry and trade	196	402	454	7	0	0	0	0	0	0
Tax on capital yields	2	14	46	354	970	938	981	1 979	963	1 305
Contribution to chambers	60	279	501	697	910	1 018	1 087	1 159	1 222	1 254
Water supply fund	151	0	0	0	0	0	0	0	0	0
Contribution emergency fund	0	0	0	0	0	0	0	0	0	0
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	334	1 049	1 930	4 157	6 622	5 519	6 963	7 659	8 388	9 117
1210 On profits	334	1 049	1 930	4 157	6 622	5 519	6 963	7 659	8 388	9 117
Corporation tax	195	698	998	3 865	6 094	4 978	6 377	6 752	7 812	8 438
Tax on industry and trade	83	254	624	10	0	1	0	0	0	0
Special tax on income	0	0	0	0	0	0	0	0	0	0
Tax on capital yields	5	33	108	118	346	347	370	684	344	447
Water supply fund	35	0	0	0	0	0	0	0	0	0
Contribution emergency fund	0	0	0	0	0	0	0	0	0	0
Contribution to chambers	14	58	200	164	182	193	216	224	232	232
Directors tax	2	6	0	0	0	0	0	0	0	0
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	10	12	540	1 506	1 956	1 405	1 354	1 295	1 137	1 091
Fines related to tax offences	10	12	18	33	77	99	73	70	66	77
Tax on interest	0	0	522	1 473	1 879	1 305	1 282	1 225	1 071	1 014
2000 Social security contributions	1 548	9 200	17 763	30 510	38 453	41 423	46 845	49 867	51 827	53 917
2100 Employees	686	3 792	7 512	12 477	15 612	16 846	18 931	20 115	20 919	21 718
2110 On a payroll basis	..	..	..	12 477	15 612	16 846	18 931	20 115	20 919	21 718
Health insurance contributions	..	..	..	2 606	3 326	3 675	4 082	4 347	4 531	4 733
Pension insurance contributions	..	..	..	6 410	8 274	8 986	10 183	10 896	11 378	11 865
Pension contributions, civil servants	..	..	..	1 489	1 579	1 625	1 672	1 629	1 636	1 596
Unemployment insurance contributions	..	..	..	1 854	2 284	2 385	2 803	3 040	3 167	3 307
Health insurance contributions, local government employees	..	..	..	100	130	156	169	181	185	191
Special unemployment insurance contributions	..	..	..	17	19	20	22	23	23	25
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	721	4 563	8 768	14 651	18 091	19 421	21 922	23 281	24 275	25 286
2210 On a payroll basis	..	..	..	14 651	18 091	19 421	21 922	23 281	24 275	25 286
Health insurance contributions	..	..	..	2 667	3 395	3 669	4 075	4 339	4 523	4 724
Pension insurance contributions	..	..	..	7 888	10 214	11 144	12 642	13 549	14 154	14 764
Pension contributions, civil servants	..	..	..	438	376	361	297	298	296	276
Accident insurance contributions	..	..	..	952	1 157	1 254	1 409	1 394	1 446	1 498
Unemployment insurance contributions	..	..	..	1 854	2 284	2 385	2 803	3 040	3 167	3 307
Health insurance contributions, local government employees	..	..	..	101	141	157	170	181	185	192
Contributions to sickness benefit fund	..	..	..	341	0	0	0	0	0	0
Special pension contributions, nightshift workers	..	..	..	11	18	15	31	38	37	38
Contributions to insolvency fund	..	..	..	381	488	416	473	419	342	355
Special unemployment insurance contributions construction workers	..	..	..	17	19	20	22	23	126	132
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	141	845	1 482	3 382	4 750	5 155	5 993	6 470	6 633	6 913
2310 On a payroll basis	..	..	..	3 382	4 750	5 155	5 993	6 470	6 633	6 913
Health insurance contributions	..	..	..	1 971	2 724	3 090	3 441	3 664	3 721	3 857
Pension insurance contributions	..	..	..	1 117	1 527	1 524	1 973	2 210	2 321	2 451
Pension contributions, civil servants (retired)	..	..	..	116	274	297	315	317	314	311
Accident insurance contributions	..	..	..	77	85	88	95	98	92	103
Health insurance contributions, local government employees	..	..	..	101	140	156	169	181	185	191
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	472	2 097	3 259	5 788	7 266	8 359	9 489	10 040	10 401	10 238
Emplr. contr. equaliz. of family.burdens	318	1 397	2 147	3 140	3 915	4 762	5 319	5 623	5 821	5 487
Tax on sum of wages	82	375	669	1 735	2 238	2 402	2 742	2 911	3 015	3 126
Promotion residential buildings	44	217	389	595	754	811	915	965	1 003	1 068
Tax on employment (Vienna undergr.)	0	20	21	21	22	22	67	65	67	66
Special levy for households allowances	26	80	0	0	0	0	0	0	0	0
Disabled persons equalization levy	2	8	34	54	83	91	138	148	157	154
Contributions to chambers	0	0	0	242	253	271	308	327	337	337
4000 Taxes on property	246	858	1 473	1 206	1 572	1 555	2 341	1 965	1 953	1 942
4100 Recurrent taxes on immovable property	92	231	355	526	626	682	736	761	771	805
4110 Households	47	66	84	87	92	93	105	107	107	125
Duty on farms	9	15	20	20	20	20	29	30	30	37
Farm contr. equaliz. of family burdens	5	6	6	6	6	6	6	6	6	8
Farm contribution to chambers	14	23	32	32	39	40	43	44	44	52
Contr. residential buildings reconstruction	4	0	0	0	0	0	0	0	0	0
Land tax A	16	22	25	28	26	26	26	26	26	28
4120 Others	45	165	271	440	534	589	631	654	664	681
Tax on vacant plots	1	4	5	5	5	6	6	6	6	6
Land tax B	44	161	266	435	529	583	625	649	658	675
4200 Recurrent taxes on net wealth	103	401	642	1	0	0	0	0	0	0
4210 Individual	37	140	189	1	..	..	..	..	..	..
Capital tax	25	109	189	1	..	..	..	..	..	..
Contribution emergency fund	0	0	0	0	..	..	..	..	..	..
Tax on industry and trade	10	26	0	0	..	..	..	..	..	..
Contribution to chambers	2	6	0	0	..	..	..	..	..	..
4220 Corporate	66	260	453	0	..	..	..	..	..	..
Capital tax	24	139	322	0	..	..	..	..	..	..
Capital death duty	20	53	131	0	..	..	..	..	..	..
Contribution emergency fund	0	0	0	0	..	..	..	..	..	..
Tax on industry and trade	19	56	0	0	..	..	..	..	..	..
Contribution to chambers	3	13	0	0	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	16	50	77	111	155	35	19	12	2	1
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	35	176	399	568	791	828	858	1 116	1 127	1 110
Land transfer tax	30	150	251	452	644	727	790	1 014	1 118	1 105
Capital transfer tax	5	27	148	115	147	102	67	102	9	5
4500 Non-recurrent taxes	0	0	0	0	0	10	728	76	52	27
4510 On net wealth	..	..	..	..	..	0	717	4	30	10
Withholding tax	..	..	..	..	..	..	717	4	30	10
4520 Other non-recurrent taxes	..	..	..	..	..	10	11	72	22	16
Foundation tax	..	..	..	..	..	10	11	72	22	16
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	2 321	9 379	17 034	26 140	32 211	34 400	38 373	40 649	42 157	43 521
5100 Taxes on production, sale, transfer, etc.	2 275	9 006	16 169	24 260	29 783	31 774	35 393	37 218	38 660	39 790
5110 General taxes	1 160	5 984	11 229	16 857	20 941	22 711	24 920	26 282	27 308	28 312
5111 Value added taxes	0	5 984	11 229	16 857	20 941	22 711	24 920	26 282	27 308	28 312
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	1 160	0	0	0	0	0	0	0	0	0
Turnover tax	664	..	..	..	..	..	..	..	..	..
Additional federal levy-turnover	332	..	..	..	..	..	..	..	..	..
Additional lieu invoice stp.	164	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	1 115	2 996	4 873	7 365	8 839	9 060	10 472	10 933	11 348	11 474
5121 Excise duties	610	2 219	3 290	5 484	6 760	6 921	7 598	7 749	7 920	8 272
Tax on beer	39	44	56	161	200	198	193	189	196	192
Tax on wine	7	0	0	0	0	0	0	0	0	0
Tax on sparkling wine	1	7	25	25	1	1	1	19	23	23
Tax on tobacco	188	519	820	1 197	1 446	1 502	1 664	1 782	1 829	1 896
Tax on mineral oils	50	136	1 426	2 726	3 689	3 854	4 173	4 218	4 338	4 551
Additional federal levy mineral oils	202	876	0	0	0	0	0	0	0	0
Special duty alcoholic drinks	0	142	193	0	0	0	0	0	0	0
Special duty vehicles	0	0	0	0	0	0	0	0	0	0
Duty on starch products	0	4	13	0	0	0	0	0	0	0
Beverage tax	46	216	364	178	3	-1	-1	0	0	0
Other receipts-Market Organisation Act	26	35	9	0	1	0	0	0	0	0
Transport equality levy	0	5	1	0	0	0	0	0	0	0
Market Organisation Act - milk	35	177	192	0	0	0	0	0	0	0
Market Organisation Act - livestock	0	0	0	0	0	0	0	0	0	0
Market Organisation Act - grain	16	23	142	0	0	0	0	0	0	0
Duty promotion milk distrib.	0	34	13	0	0	0	0	0	0	0
Special tax on mineral oils	0	0	37	0	0	0	0	0	0	0
Duty on vehicles (fuel consumption)	0	0	0	433	457	453	455	395	429	473
Agricultural fund	0	0	0	23	16	18	18	17	17	17
Tax on energy	0	0	0	562	764	726	886	931	899	926
Social contributions to the artists' fund	0	0	0	0	11	6	7	13	8	7
Duty on exceeding milk-quota	0	0	0	36	24	6	26	11	0	0
Car registration taxes	0	0	0	143	148	158	175	174	182	188
5122 Profits of fiscal monopolies	37	57	52	130	122	129	324	328	390	384
Duty on spirits	5	14	17	130	122	129	130	120	142	142
Federal monopolies salt	1	0	0	0	0	0	0	0	0	0
Federal monopolies spirits	30	43	35	0	0	0	0	0	0	0
Federal monopolies gambling	0	0	0	0	0	0	194	208	248	242
5123 Customs and import duties	332	354	677	-5	-8	0	0	0	0	0
Customs duties	310	237	418	-5	-8	0	..	..	..	..
Other import duties	0	21	61	0	0	0	..	..	..	..
Contribution promote foreign trade	10	63	171	0	0	0	..	..	..	..
Import equalization duties	12	33	27	0	0	0	..	..	..	..
5124 Taxes on exports	8	36	1	0	0	0	0	0	0	0
Contribution to promote foreign trade	8	36	1	..	..	..	..	..	..	..
5125 Taxes on investment goods	0	33	0	0	0	0	0	0	0	0
5126 Taxes on specific services	129	297	854	1 720	1 967	2 005	2 545	2 852	3 033	2 814
Insurance tax	25	135	384	745	993	1 017	1 056	1 122	1 147	1 128
Transport tax	63	0	0	0	0	0	0	0	0	0
Duty on casinos	2	28	64	105	71	55	45	70	89	99
Fire protection tax	5	24	50	45	54	56	57	61	62	62
Advertisement tax	7	31	65	62	0	0	0	0	0	0
Entertainment tax	2	2	2	5	8	9	21	18	6	1
Tax on tourism	8	43	71	103	142	171	182	186	220	233
Amusement tax	13	17	51	73	94	107	84	30	23	18
Announcement tax	3	18	40	81	0	1	0	0	0	0
Tax on interest yields	0	0	0	0	0	0	0	0	0	0
Tax on gambling stakes - licences	0	0	116	197	202	221	251	254	253	250
Tax on advertisement	0	0	0	33	108	110	110	107	107	110
Levy on dangerous waste	0	0	10	71	72	51	53	56	58	62
Duty for airways security	0	0	0	28	56	30	0	0	0	0
Tax on gambling stakes - gains	0	0	0	171	166	176	0	0	0	0
Flight Charge	0	0	0	0	0	0	98	109	109	115
Financial Institutions Stability Fees	0	0	0	0	0	0	588	838	959	734
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	34	-3	4	4	4	4	4
Levy on sugar	..	..	..	34	-3	4	4	4	4	4
5130 Unallocable between 5110 and 5120	0	26	66	38	3	4	2	4	5	4
Fines related to tax offenses	..	26	66	38	3	4	2	4	5	4
5200 Taxes on use of goods and perform activities	46	373	865	1 881	2 429	2 626	2 980	3 431	3 497	3 731
5210 Recurrent taxes	38	335	757	1 733	2 253	2 416	2 715	3 124	3 208	3 412
5211 Paid by households: motor vehicles	22	156	366	811	1 173	1 293	1 482	1 814	1 870	1 986
5212 Paid by others: motor vehicles	13	41	97	298	370	334	352	421	432	460
5213 Paid in respect of other goods	3	138	294	624	710	789	881	890	905	966
Hunting and fishing duties	1	4	7	10	10	10	19	22	22	21
Dog tax	1	4	6	8	10	11	17	18	19	20
Contribution to promotion of arts	1	3	8	71	120	132	147	143	156	183
Tax on radio and tv - licenses	0	15	46	450	571	636	698	708	709	742
Road transport duty	0	112	226	84	0	0	0	0	0	0
5220 Non-recurrent taxes	8	38	108	147	175	210	265	307	289	319
Certain user fees; taxes on emission of noxious gases	8	38	108	147	175	210	265	307	289	319
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	38	266	714	770	928	1 095	931	737	750	796
Tax on financial institutions	0	0	123	-3	0	0	0	0	0	0
Administration duties	4	17	32	278	366	521	517	302	304	315
Stamp fees	7	46	76	135	92	84	27	32	35	37
Contributions of interested persons	0	0	130	0	0	0	0	0	0	0
Parking duty	0	0	6	0	0	0	0	0	0	0
Contrbutions to students' associations	0	0	0	4	8	11	12	11	12	12
Duty on contribution to political parties	0	0	0	0	-1	1	0	0	1	0
Other fees, taxes on production n.e.c.	0	0	0	272	346	353	227	252	253	279
Embossing fee	0	0	0	0	1	1	1	1	1	1
Other taxes	28	202	347	82	115	124	145	139	144	150
Compensation levy according to the Vienna Tree Protection Act	..	..	..	1	1	2	1	0	2	3
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Custom duties collected for the EU	..	..	..	356	397	339	328	415	449	468
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	650	650	650	570	540	540	330
Tax expenditure component	..	..	..	590	450	422	341	295	224	228
Transfer component	..	..	..	60	200	228	229	245	316	102
Non-wastable tax credits against 1210	..	..	..	0	0	0	0	0	0	0
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	6 210	29 759	54 040	90 299	115 045	120 735	137 970	147 741	149 241	154 388
Total tax revenue on accrual basis	..	..	..	90 324	115 146	121 192	138 099	148 174	149 312	154 611
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	590	450	422	341	295	224	228
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	206	256	339	299	321	321	318
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	91 120	115 853	121 953	138 739	148 790	149 856	155 157
Imputed social contributions	..	..	..	2 485	2 177	2 106	1 972	1 925	1 865	1 807
National Accounts: Taxes and all social contributions	..	..	..	93 605	118 030	124 060	140 711	150 715	151 722	156 964

.. Not available

Note: Year ending 31st December. From 1995 data are on accrual basis. Following national practice, one-third of the revenues from stamp fees (heading 6000) and fifty percent of the revenues from administration duties (heading 6000) are treated as tax revenues, the remainder being treated as non-tax revenue. From 1988 onwards promoting residential building is being mainly financed by capital transfers from the Federal Government to the Länder. For the years 1985 to 1987 legally fixed shares of some taxes have been transmitted automatically from Federal Government to the Länder for this purpose and these funds have been classified as tax receipts of the Länder in those years. From 1988, they are classified as Federal Government tax revenues. This break in the time series (1987/1988) affects only the shares of the different subsectors and not total tax revenues. From 1998 contributions of interested persons and parking duties are classified as non-tax revenues (sales) and no longer reported under heading 6000.

Source: Statistics Austria.

Statlink

Table 5.3. Belgium: Detailed country table, 1965-2017

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	6 421	37 443	70 408	112 423	147 262	155 610	176 969	183 864	186 323	195 270
Total tax revenue exclusive of custom duties	..	..	..	111 463	145 874	154 377	175 784	182 498	184 748	193 618
1000 Taxes on income, profits and capital gains	1 774	15 379	25 983	43 421	52 801	53 243	62 739	65 573	66 249	71 319
1100 Of individuals	1 317	13 626	22 538	35 260	40 967	43 956	50 471	51 879	51 565	53 130
1110 On income and profits	1 317	13 626	22 538	35 260	40 967	43 956	50 471	51 879	51 565	53 130
Immovable income withholding tax	148	532	1 053	1 857	0	0	0	0	0	0
Movable income withholding tax	119	1 062	3 014	1 737	2 351	2 426	4 314	4 104	3 993	3 741
Earned income withholding tax	740	9 119	15 422	27 738	35 969	39 758	44 639	45 609	45 273	46 878
Advance payments PIT	125	1 776	2 144	1 959	1 747	1 611	1 508	1 547	1 513	1 591
Non residents tax	0	-2	4	585	792	810	841	976	980	928
Assessments PIT	183	1 128	878	774	-915	-1 697	-1 988	-1 512	-1 421	-1 261
Special social contributions	0	0	19	602	957	1 032	1 117	1 106	1 198	1 209
Other income taxes	0	12	2	8	65	17	41	48	29	45
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	397	1 744	3 405	8 083	11 749	9 249	12 218	13 643	14 620	18 127
1210 On profits	397	1 744	3 405	8 083	11 749	9 249	12 218	13 643	14 620	18 127
Immovable income withholding tax (corporate)	33	0	0	0	0	0	0	0	0	0
Movable income withholding tax (corporate)	41	367	1 206	544	686	315	478	466	407	319
Advance payments (corporate)	262	1 273	2 735	7 112	9 733	7 691	7 930	8 538	8 594	11 586
Assessments (corporate)	60	79	-553	404	1 270	1 196	3 662	4 466	5 571	5 936
Non residents tax (corporate)	0	-6	18	17	41	43	138	154	38	270
Other income taxes (corporate)	0	32	-2	5	19	4	10	19	9	15
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	61	9	40	78	85	38	51	51	64	63
Former income taxes	51	0	0	0	0	0	0	0	0	0
Penalties	3	0	0	0	0	0	0	0	0	0
Other	7	9	40	78	85	38	51	51	64	63
2000 Social security contributions	2 018	10 798	23 386	34 636	45 659	50 447	56 355	58 628	57 931	59 594
2100 Employees	569	3 130	7 152	10 936	13 851	14 998	16 481	16 962	17 110	17 742
2110 On a payroll basis	..	3 130	7 152	10 936	13 851	14 998	16 481	16 962	17 110	17 742
On gross wages	..	3 130	7 062	10 936	13 851	14 998	16 481	16 962	17 110	17 742
On social benefits	..	0	89	0	0	0	0	0	0	0
2120 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2200 Employers	1 320	6 791	14 689	20 794	27 943	30 811	34 807	36 207	35 152	36 021
2210 On a payroll basis	..	6 791	14 689	20 794	27 943	30 811	34 807	36 207	35 152	36 021
Contributions by government	..	1 059	1 769	3 105	4 493	5 261	6 535	7 437	7 473	7 774
Contributions by other sectors	..	5 732	12 920	17 689	23 450	25 550	28 273	28 769	27 679	28 247
2220 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	129	877	1 546	2 906	3 866	4 637	5 066	5 459	5 669	5 831
Self-employed	..	803	1 230	2 053	2 678	3 342	3 703	3 975	4 071	4 153
Unemployed	..	0	0	0	0	0	0	0	0	0
Retired	..	29	198	709	1 012	1 134	1 254	1 371	1 483	1 568
Other	..	45	118	144	176	161	109	113	115	110
2310 On a payroll basis	..	877	1 546	2 906	3 866	4 637	5 066	5 459	5 669	5 831
2320 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	6	7	8	8	8	8
Levy on public mandates	..	..	..	..	6	7	8	8	8	8
4000 Taxes on property	240	1 161	2 679	5 282	10 550	11 252	13 805	14 407	14 856	15 394
4100 Recurrent taxes on immovable property	2	210	599	1 164	4 146	4 632	5 187	5 433	5 635	5 754
4110 Households	0	26	63	102	2 779	3 115	3 478	3 651	3 784	3 876
4120 Others	2	184	536	1 063	1 367	1 517	1 710	1 782	1 851	1 879
Tax on non profit institutions	2	7	17	41	32	33	38	41	43	45
Immovable income withholding tax (corporate)	0	177	519	929	1 269	1 416	1 584	1 651	1 715	1 746
Regional tax (Brussels)	0	0	0	94	66	68	88	90	93	89
4200 Recurrent taxes on net wealth	0	0	0	92	253	237	451	661	968	929
4210 Individual	..	..	..	0	0	0	0	0	0	0
4220 Corporate	..	..	..	92	253	237	451	661	968	929
4300 Estate, inheritance and gift taxes	75	309	504	1 101	2 053	2 269	3 096	3 002	2 932	3 131
4310 Estate and inheritance taxes	69	281	475	1 042	1 702	1 939	2 634	2 510	2 365	2 526
4320 Gift taxes	6	29	29	59	351	330	463	492	567	604
4400 Taxes on financial and capital transactions	163	633	1 478	2 669	3 704	3 493	3 886	4 358	4 464	4 800
Registration duties	153	527	1 213	1 967	3 325	3 210	3 542	3 899	4 065	4 342
Mortgage duties	2	10	29	37	76	75	72	93	89	83
Court duties	2	8	29	38	31	34	37	41	47	40
Economic expansion fund	0	0	0	0	0	0	0	0	0	0
Tax on stock exchange transactions	4	31	92	386	234	134	193	287	219	296
Tax on stock exchange listings	2	4	21	0	0	0	0	0	0	0
Tax on bearer securities	0	0	0	79	3	0	6	0	0	0
Stamp duties	0	53	94	161	35	40	36	38	44	40
4500 Non-recurrent taxes	0	0	0	74	163	328	877	635	415	487
4510 On net wealth	..	..	..	0	0	0	0	0	0	0
4520 Other non-recurrent taxes	..	..	..	74	163	328	877	635	415	487
Tax on long term savings	..	..	..	74	163	194	207	413	382	369
Voluntary disclosure tax	..	..	..	0	0	0	0	0	0	0
Voluntary disclosure tax (Diamond)	..	..	..	0	0	0	0	0	0	0
Voluntary disclosure tax (bis)	..	..	..	0	0	134	614	145	8	12
Voluntary disclosure tax (ter)	..	..	..	0	0	0	54	78	24	106
Special contribution on credit associations	..	..	..	0	0	0	2	0	0	0
4600 Other recurrent taxes on property	0	8	99	182	232	294	309	318	443	293
Levy for fighting the non-use of an electric power production site by a producer	..	..	..	..	..	..	..	0	120	0
Transfer to the Fund for Industrial Accidents of recognized private insurance corporations	..	..	..	..	..	..	..	318	323	293
Tax on securities accounts	..	..	..	..	..	..	..	0	0	0
5000 Taxes on goods and services	2 386	10 105	18 360	28 125	36 798	39 393	42 830	43 843	45 703	47 303
5100 Taxes on production, sale, transfer, etc.	2 187	9 606	17 387	26 021	34 427	37 004	40 400	41 351	43 211	44 748
5110 General taxes	1 355	6 321	11 570	18 240	24 135	25 515	27 491	27 796	28 956	29 957
5111 Value added taxes	0	6 321	11 547	18 114	23 864	25 262	27 250	27 578	28 722	29 763
VAT	..	6 293	11 491	18 114	23 864	25 262	27 250	27 578	28 722	29 763
Vehicle immatriculation tax	..	28	56	0	0	0	0	0	0	0
5112 Sales tax	0	0	23	126	271	253	241	219	235	194
5113 Other	1 355	0	0	0	0	0	0	0	0	0
Taxes assimilated to stamp duties	1 355	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	832	3 285	5 818	7 781	10 292	11 489	12 910	13 555	14 254	14 791
5121 Excise duties	531	1 997	3 478	5 690	7 367	7 783	8 036	8 649	9 442	9 906
Mineral oil	278	1 109	2 017	3 392	3 891	4 148	4 072	4 556	4 963	5 195
Liquified gases and benzol	0	4	0	0	0	0	0	0	0	0
Tobacco	132	501	868	1 342	1 821	1 885	2 197	2 262	2 306	2 245
Spirits	23	123	191	206	225	235	272	318	323	320
Consumption tax on alcohol and spirits	26	54	0	0	0	0	0	0	0	0
Fermented sparkling beverages	1	7	11	24	39	57	77	92	104	103
Fermented fruit beverages	18	57	88	101	115	116	132	148	174	172
Beer	38	93	170	208	191	188	183	194	202	201
Non-alcoholic beverages	10	44	113	148	49	54	58	56	100	103
Coffee, sugar and syrup	5	5	22	13	12	13	15	14	14	15
Levy on energy	0	0	0	193	341	383	337	343	340	340
Intermediate alcoholic products	0	0	0	32	28	26	26	26	28	28
Inspection fee on domestic fuel oil	0	0	0	29	43	51	41	36	33	32
Ecotax	0	0	0	2	1	0	1	0	1	0
Levy on packaging	0	0	0	0	296	320	332	336	338	341
Federal contribution on electricity and natural gas	0	0	0	0	311	292	281	269	518	812
Environmental charge	0	0	0	0	5	15	14	1	0	0
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	272	627	809	0	0	0	0	0	0	0
Import duties	206	0	0	..	..	..	..	..	..	..
Levies on agricultural products	63	0	0	..	..	..	..	..	..	..
ECSC levies	2	0	0	..	..	..	..	..	..	..
EU levies, import duties	0	383	716	..	..	..	..	..	..	..
EU levies on agricultural products	0	244	93	..	..	..	..	..	..	..
5124 Taxes on exports	0	1	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	29	452	937	1 365	2 044	2 455	3 137	3 210	3 164	3 170
Gambling and betting tax	9	47	51	45	64	77	73	80	90	94
Insurance levy	19	404	885	1 282	1 930	2 123	2 285	2 307	2 353	2 382
Bill-posting tax	0	0	1	1	3	3	3	3	2	3
Deposit insurance	0	0	0	36	48	252	609	441	441	440
Resolution fund	0	0	0	0	0	0	167	380	278	252
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	208	593	726	881	1 252	1 737	1 695	1 649	1 715
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	199	496	966	2 096	2 363	2 384	2 420	2 482	2 482	2 540
5210 Recurrent taxes	199	496	966	1 887	2 032	2 005	2 023	2 032	1 959	1 993
Traffic tax	100	368	712	1 413	1 693	1 702	1 830	1 851	1 767	1 802
5211 Paid by households: motor vehicles	0	204	458	889	1 051	1 054	1 148	1 163	1 169	1 210
5212 Paid by others: motor vehicles	0	164	254	525	642	648	683	689	598	591
5213 Paid in respect of other goods	99	127	254	474	338	303	193	181	192	191
Tax on entertainment devices	6	20	20	71	56	58	74	56	52	54
Tax on pubs	1	5	24	18	0	0	0	0	0	0
Hunting tax	2	0	0	0	0	0	0	0	0	0
Local taxes	90	15	19	38	99	112	10	22	22	22
Radio and television licence fees	0	87	191	347	184	133	108	103	118	115
5220 Non-recurrent taxes	0	0	0	209	332	379	397	451	523	548
Vehicle registration tax	..	..	..	209	332	379	360	349	388	435
Vehicle registration tax (households)	..	..	..	139	221	252	240	233	259	290
Vehicle registration tax (others)	..	..	..	70	111	126	120	116	130	145
Emission permits	..	..	..	0	0	0	36	101	135	112
5300 Unallocable between 5100 and 5200	0	3	7	7	7	6	10	9	11	15
6000 Other taxes	2	0	0	0	61	36	46	40	0	0
6100 Paid solely by business	0	..	..	..	0	0	0	0	0	0
6200 Other	2	..	..	..	61	36	46	40	0	0
Fines and interest	2	..	..	..	0	0	0	0	0	0
Custom duties collected for the EU	..	..	..	960	1 388	1 234	1 185	1 367	1 575	1 652
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	..	348	1 037	1 492	830	761	852
Tax expenditure component	..	..	..	..	78	588	1 077	537	460	542
Transfer component	..	..	..	..	270	449	415	293	301	310
Non-wastable tax credits against 1210	..	..	..	..	0	0	0	0	0	0
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	6 421	37 438	70 268	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	37 443	70 408	112 423	147 262	155 610	176 969	183 864	186 323	195 270
Conciliation with National Accounts
Additional taxes included in National Accounts	..	107	447	1 300	1 387	1 646	1 578	1 657	1 786	1 807
National lottery profits	..	107	262	279	225	243	215	206	201	185
Water levies	..	0	66	378	119	137	122	104	136	119
Sanitel levy	..	0	0	14	13	15	14	6	7	12
Levy on industrial waste	..	0	27	74	68	54	46	55	84	79
Levy on manure	..	0	0	11	11	5	5	1	3	2
Levy on household waste	..	0	0	20	0	0	0	0	0	0
Earned income withholding tax (EU)	..	0	93	174	270	345	336	370	392	408
Social contributions (EU)	..	0	0	136	250	340	330	360	381	396
Imputed social contributions (EU)	..	0	0	213	431	508	511	554	582	606
Taxes excluded from National Accounts	..	0	0	0	0	0	0	0	0	0
Deposit insurance	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	0	0	0	78	588	1 077	537	460	542
Capital transfer for uncollected revenue	..	0	0	0	0	0	0	0	0	0
Voluntary social security contributions	..	41	52	54	55	62	74	72	72	73
Miscellaneous differences	..	0	0	0	0	0	0	0	0	0
Reallocation national levels of government	..	..	..	..	..	..	..	..	..	..
Reallocation EU	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	37 590	70 907	113 564	148 351	157 399	179 186	185 576	188 058	197 086
Imputed social contributions	..	1 497	2 886	5 377	7 568	8 713	10 071	9 799	10 108	10 541
National Accounts: Taxes and all social contributions	..	39 087	73 793	118 940	155 919	166 112	189 257	195 375	198 166	207 627

.. Not available

Note: Year ending 31st December. From 1970, data are on accrual basis

Source: Federal Ministry of Finance.

Statlink

Table 5.4. Canada: Detailed country table, 1965-2017

Million CAD

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	15 318	101 015	244 152	390 234	512 663	516 591	592 206	653 264	672 809	702 704
1000 Taxes on income, profits and capital gains	5 910	47 064	118 566	195 320	251 198	240 961	281 787	314 841	323 053	338 866
1100 Of individuals	3 464	34 451	99 722	143 652	190 025	180 894	214 054	240 304	240 585	251 092
1110 On income and profits	3 464	34 451	99 722	143 652	190 025	180 894	214 054	240 304	240 585	251 092
Taxes federal government	2 635	21 231	60 252	90 694	116 395	109 341	127 655	143 315	142 511	150 989
Taxes on individuals - province	829	13 220	39 470	52 958	73 630	71 553	86 399	96 989	98 074	100 103
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	2 276	11 741	17 190	47 643	54 272	54 101	62 359	67 894	75 720	80 071
1210 On profits	2 276	11 741	17 190	47 643	54 272	54 101	62 359	67 894	75 720	80 071
Taxes federal government	1 752	8 110	11 726	31 570	37 093	33 419	38 142	41 726	46 299	49 769
Taxes on corporations - province	524	3 631	5 464	16 073	17 179	20 682	24 217	26 168	29 421	30 302
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	170	872	1 654	4 025	6 901	5 966	5 374	6 643	6 748	7 703
Non-resident withhold taxes - federal	170	872	1 654	4 025	6 901	5 966	5 374	6 643	6 748	7 703
2000 Social security contributions	854	10 649	29 653	53 109	73 722	76 787	90 394	96 371	98 954	99 346
2100 Employees	318	3 756	10 634	21 361	29 361	30 626	36 057	38 685	39 623	39 917
Canada pension plan	47	1 265	3 745	9 401	16 194	16 852	20 021	21 491	21 905	23 025
Quebec pension plan	15	431	1 108	2 897	4 124	5 450	5 815	6 293	6 539	6 991
Employment insurance	164	1 393	5 284	7 782	7 084	7 388	9 198	9 772	9 966	8 623
Hospital insurance premiums	92	667	496	1 281	1 959	937	1 023	1 128	1 213	1 278
2110 On a payroll basis	..	..	10 634	20 976	28 654	29 689	35 034	37 557	38 410	38 639
2120 On an income tax basis	..	..	0	385	707	937	1 023	1 128	1 213	1 278
2200 Employers	536	6 697	18 449	30 307	41 922	43 525	51 261	54 380	55 950	55 866
Canada pension plan	48	1 266	3 745	9 401	16 194	16 852	20 021	21 491	21 905	23 025
Quebec pension plan	15	432	1 108	2 897	4 124	5 450	5 815	6 293	6 539	6 991
Employment insurance	164	2 006	7 398	10 894	9 917	10 343	12 877	13 681	13 953	12 072
Hospital insurance premiums	92	1 270	496	897	1 252	0	0	0	0	0
Social insurance levies	217	1 723	5 702	6 218	10 434	10 881	12 548	12 914	13 554	13 778
2210 On a payroll basis	..	..	18 449	30 307	41 922	43 525	51 261	54 380	55 950	55 866
2220 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	0	196	570	1 442	2 440	2 636	3 076	3 307	3 381	3 563
Canada pension plan	..	153	478	1 200	2 096	2 181	2 591	2 781	2 835	2 979
Quebec pension plan	..	43	92	242	344	455	486	525	546	584
2310 On a payroll basis	..	196	570	1 442	2 440	2 636	3 076	3 307	3 381	3 563
2320 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	5 499	8 013	10 038	10 760	12 482	13 256	13 792	14 331
4000 Taxes on property	2 186	9 195	24 467	37 157	54 507	63 735	70 451	77 778	81 178	84 021
4100 Recurrent taxes on immovable property	1 830	8 315	20 189	30 242	44 567	51 702	57 769	62 651	65 191	66 839
On property provincial government	11	133	1 645	3 078	3 164	4 476	4 946	5 410	5 778	5 838
Personal property local government	17	0	18 544	27 165	41 403	47 226	52 823	57 241	59 413	61 001
Real property local government	1 802	8 182	0	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	25	512	1 911	4 171	2 970	1 523	414	372	424	440
4210 Individual	0	0	0	0	0	0	0	0	0	0
4220 Corporate	25	512	1 911	4 171	2 970	1 523	414	372	424	440
4300 Estate, inheritance and gift taxes	223	75	3	2	0	178	221	268	260	304
4310 Estate and inheritance taxes	216	75	3	2	..	178	221	268	260	304
On inheritances federal government	108	0	0	0	..	0	0	0	0	0
Succession duties provincial government	108	75	3	2	..	178	221	268	260	304
4320 Gift taxes	7	0	0	0	..	0	0	0	0	0
On gifts federal government	7	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	0	0	2 868	3 077	3 646	4 975	6 315	6 939
4500 Non-recurrent taxes	108	293	2 365	2 742	4 102	7 254	8 401	9 512	8 988	9 499
4510 On net wealth	0	0	0	0	0	0	0	0	0	0
4520 Other non-recurrent taxes	108	293	2 365	2 742	4 102	7 254	8 401	9 512	8 988	9 499
Special assessments and charges local govt.	108	293	2 365	2 742	4 102	7 254	8 401	9 512	8 988	9 499
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	6 202	32 909	63 092	94 468	122 855	123 752	136 396	150 270	155 091	165 395
5100 Taxes on production, sale, transfer, etc.	5 310	24 808	59 627	88 879	114 701	116 160	128 554	140 745	146 128	153 721
5110 General taxes	2 730	11 658	34 475	55 313	71 242	72 130	81 452	90 593	93 851	99 938
5111 Value added taxes	0	0	0	35 884	46 072	70 712	78 292	86 694	90 392	96 159
5112 Sales tax	2 730	11 658	34 475	19 429	25 170	1 418	3 160	3 899	3 459	3 779
Sales taxes federal government	813	5 429	16 866	0	0	0	0	0	0	0
Sales taxes provincial, local govt.	1 917	6 229	17 609	19 429	25 170	1 418	3 160	3 899	3 459	3 779
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	2 580	13 150	25 153	33 565	43 459	44 030	47 102	50 152	52 278	53 783
5121 Excise duties	1 499	6 805	14 473	18 417	22 759	23 281	24 470	25 284	25 926	27 171
Excises federal government	740	3 850	6 405	8 377	9 249	10 244	10 261	10 372	10 649	10 887
Liquor	..	..	926	1 103	1 224	1 554	1 488	1 521	1 563	1 700
Tobacco	..	..	2 247	2 176	2 466	3 025	3 019	2 875	3 298	3 117
Gasoline and motive fuel	..	..	2 472	4 807	5 272	5 306	5 460	5 678	5 482	5 759
Remitted gaming profits	..	..	45	0	0	0	0	0	0	0
Miscellaneous consumption taxes	..	..	715	291	287	358	294	297	306	311
Excises provincial government	759	2 955	8 067	10 039	13 510	13 037	14 209	14 912	15 277	16 284
Motor fuel	680	1 863	4 674	7 031	8 065	8 198	9 094	9 727	10 139	10 343
Tobacco	53	772	2 776	2 279	4 181	4 620	4 879	5 108	5 120	5 006
Other	26	320	617	730	1 264	219	236	77	18	935
5122 Profits of fiscal monopolies	294	1 406	3 758	8 756	11 565	11 565	12 059	13 016	13 623	13 863
Own enterprises contributions	294	1 406	3 758	8 756	11 565	11 565	12 059	13 016	13 623	13 863
5123 Customs and import duties	686	3 199	4 021	2 824	3 829	3 441	4 193	5 181	5 461	5 593
Customs and import duties federal govt.	686	3 199	4 021	2 824	3 829	3 441	4 193	5 181	5 461	5 593
5124 Taxes on exports	0	842	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	84	575	2 385	2 524	4 088	4 489	5 087	5 213	5 935	5 966
Tax on insurance premiums, provincial govt.	45	261	1 141	1 740	2 796	3 305	3 901	3 962	4 587	4 503
Tax on insurance premiums, federal govt.	0	1	1	1	11	28	13	10	7	1
Amusement and admission taxes	4	25	126	538	537	322	280	291	330	355
Air transportation taxes	0	166	488	0	403	600	662	722	768	823
Racetrack betting	35	122	155	55	36	36	32	33	26	25
Tax on meals and hotels	0	0	473	191	305	198	199	195	217	259
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	17	323	517	1 045	1 217	1 255	1 292	1 458	1 333	1 190
Other taxes federal government	0	98	272	758	762	557	439	544	421	417
Other taxes provincial government	17	225	245	287	455	698	853	914	912	773
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	892	8 101	3 465	5 589	8 154	7 592	7 842	9 525	8 963	11 674
5210 Recurrent taxes	306	1 500	2 393	3 644	4 368	4 452	5 017	5 589	5 777	6 022
5211 Paid by households: motor vehicles	103	666	1 056	1 696	2 241	1 986	2 237	2 478	2 612	2 739
5212 Paid by others: motor vehicles	141	509	697	1 039	1 242	1 153	1 343	1 552	1 587	1 682
5213 Paid in respect of other goods	62	325	640	909	885	1 313	1 437	1 559	1 578	1 601
5220 Non-recurrent taxes	586	6 601	1 072	1 945	3 786	3 140	2 825	3 936	3 186	5 652
Licences and permits local govt.	36	132	317	499	889	807	952	1 023	1 026	1 028
Licences and permits provincial govt.	550	6 469	755	1 446	2 897	2 333	1 873	2 913	2 160	4 624
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	166	1 198	2 875	2 167	342	596	696	748	740	745
6100 Paid solely by business	139	943	2 386	1 280	0	0	0	0	0	0
6200 Other	27	255	489	887	342	596	696	748	740	745
Poll tax local government	5	0	0	0	0	0	0	0	0	0
Miscellaneous local government	11	358	489	887	342	596	696	748	740	745
Other federal government	11	-103	0	0	0	0	0	0	0	0
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	1 633	5 550	6 415	7 326	7 510	7 681	7 997
Tax expenditure component	..	..	..	276	824	875	965	968	1 113	1 051
Transfer component	..	..	..	1 357	4 726	5 540	6 361	6 542	6 568	6 946
Non-wastable tax credits against 1210	..	..	..	1 758	3 445	4 726	3 754	3 768	3 758	3 575
Tax expenditure component	..	..	..	20	12	19	17	15	16	16
Transfer component	..	..	..	1 738	3 433	4 707	3 737	3 753	3 742	3 559
Total tax revenue on cash basis	15 318	101 015	244 152	388 833	527 734	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	390 234	512 663	516 591	592 206	653 264	672 809	702 704
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	296	836	894	982	983	1 129	1 068
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	390 234	513 499	517 485	593 188	654 247	673 938	703 771
Imputed social contributions	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and all social contributions	..	..	..	390 234	513 499	517 485	593 188	654 247	673 938	703 771

.. Not available

Note: From 2001, all data are for the year ending 31st December. For 2000 and earlier years, data for the Federal, Provincial and Territorial governments and Social security funds are on a fiscal year basis commencing 1st April. Data for local government are on a fiscal year basis commencing 1st January. From 1999 data are on accrual basis except that personal income taxes are on a modified cash basis. There are some minor differences between the data for the years 1965 to 1978 and those for subsequent years. These mostly relate to the inclusion of fines and penalities or late payment of taxes and deductions for the child tax credits in the data for the years 1979 to 1983. Heading 1210 - Taxes federal government: Federal corporate taxes include capital taxes. Heading 2000: Includes receipts from the Canadian Pension Plan, Quebec Pension Plan, Unemployement Insurance Fund and Provincial Health Insurance. Premiums, Medicare Premiums and Social Insurance levies but excludes that part of the taxes on income and sales taxes earmarked for old age security. The practice of earmarking these taxes was discontinued in June 1975. Heading 4400: From 2002 onward includes land transfer taxes of the provincial, territorial and local governments. Prior to 2002 land transfer taxes of the local government were included in line 6000 and those provincial and territorial governments were included in line 4520. Heading 5121: The large increase in this heading between 1980 and 1981 is due to the introduction of a 'special petroleum compensation charge', a 'Canadian ownership special charge' and to an increase in the natural gas tax of C$ 2399 millions. Heading 5122: From 1988, profits on fiscal monopolies include lottery profits. Heading 5128: From 1988, other taxes of Federal Government include the annual fees for managing the spectrum (airwaves) allocation to the cellular industry. Heading 5211: Some Québec motor vehicle licence administrative fees are included in sales of goods and services for the period 1988-89 to 1997-98. From 1998-99 onward, these fees are included under other taxes - motor vehicle licences.

Source: Statistics Canada.

Statlink

Table 5.5. Chile: Detailed country table, 1965-2017

Million CLP

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	..	..	1 777 218	7 901 998	20 598 963	21 845 693	27 381 686	32 532 354	34 129 307	36 238 557
1000 Taxes on income, profits and capital gains	..	..	412 974	1 841 630	9 412 056	8 329 060	9 520 709	11 840 521	11 444 570	12 516 154
1100 Of individuals	..	..	99 154	604 100	989 348	1 492 837	1 964 172	3 199 876	2 990 653	3 500 023
Second category tax	..	..	65 552	490 980	993 129	1 449 099	1 981 699	2 350 120	2 458 249	2 585 694
Global complementary tax	..	..	33 603	113 120	-3 781	43 738	-17 527	-36 757	-213 365	50 495
Other	..	..	0	0	0	0	0	886 513	745 769	863 834
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	219 586	882 896	6 054 487	4 448 745	6 041 089	6 839 133	7 146 657	7 658 420
First category tax	..	..	200 891	815 747	5 084 996	3 913 870	5 473 355	6 183 830	6 689 101	7 049 471
Surtax on state owned enterprises	..	..	16 074	47 634	113 334	194 203	124 220	132 352	88 362	193 058
Mining tax	..	..	0	0	835 452	298 558	324 577	323 507	105 653	101 970
Other	..	..	2 621	19 516	20 705	42 114	118 937	199 444	263 541	313 921
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	94 233	354 634	2 368 221	2 387 478	1 515 449	1 801 512	1 307 260	1 357 711
Additional tax	..	..	59 082	350 301	1 462 715	1 414 057	1 337 721	1 429 758	1 331 564	1 453 577
Other	..	..	35 151	4 332	905 507	973 421	177 727	371 755	-24 304	-95 865
2000 Social security contributions	..	..	159 559	576 758	1 148 647	1 493 987	1 968 973	2 252 489	2 441 419	2 627 558
2100 Employees	..	..	154 021	553 937	1 098 620	1 433 159	1 906 340	2 188 575	2 373 777	2 553 916
2110 On a payroll basis	..	..	154 021	553 937	1 098 620	1 433 159	1 906 340	2 188 575	2 373 777	2 553 916
2120 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2200 Employers	..	..	5 538	22 821	50 027	60 828	62 633	63 914	67 642	73 643
2210 On a payroll basis	..	..	5 538	22 821	50 027	60 828	62 633	63 914	67 642	73 643
2220 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	..	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	109 319	554 037	1 013 571	898 607	1 133 765	1 421 274	1 731 723	1 950 217
4100 Recurrent taxes on immovable property	..	..	59 968	302 244	496 311	662 368	840 842	1 056 920	1 171 399	1 229 195
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	3 444	10 906	28 501	39 338	45 550	92 236	100 490	202 376
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	45 907	240 886	488 759	196 901	247 373	272 118	459 834	518 645
4500 Non-recurrent taxes	..	..	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	1 118 722	5 041 769	9 023 666	11 185 156	14 779 915	17 597 378	18 629 617	19 858 881
5100 Taxes on production, sale, transfer, etc.	..	..	1 074 009	4 789 827	8 578 636	10 532 904	13 869 529	16 515 485	17 449 222	18 597 180
5110 General taxes	..	..	664 421	3 306 350	6 781 501	8 399 926	11 170 794	13 273 958	14 073 050	15 069 540
5111 Value added taxes	..	..	664 421	3 306 350	6 781 501	8 399 926	11 170 794	13 273 958	14 073 050	15 069 540
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	409 588	1 483 477	1 797 135	2 132 978	2 698 735	3 241 527	3 376 172	3 527 640
5121 Excise duties	..	..	166 050	816 160	1 299 844	1 561 205	1 987 475	2 412 773	2 568 863	2 682 659
Cigarettes and tobacco	..	..	60 604	283 275	455 595	647 637	815 991	981 422	1 009 034	978 696
Gasolene and diesel	..	..	105 445	532 885	844 249	913 568	1 171 483	1 388 218	1 502 039	1 629 561
Oil stabilisation fund	..	..	0	0	0	0	0	0	0	0
Fisheries Law Extraction Rights	..	..	0	0	0	0	0	8 558	9 998	11 749
Additional tax on new motor vehicles	..	..	0	0	0	0	0	34 575	47 792	62 654
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	222 486	548 571	300 416	267 331	303 393	343 491	308 871	321 156
5124 Taxes on exports	..	..	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	21 052	118 746	196 875	304 442	407 867	485 263	498 438	523 824
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	44 714	251 942	445 030	652 252	910 386	1 081 893	1 180 395	1 261 702
5210 Recurrent taxes	..	..	44 714	251 942	445 030	652 252	910 386	1 081 893	1 180 395	1 261 702
Motor vehicles	..	..	24 469	93 880	155 158	218 219	330 754	397 608	434 137	482 009
5211 Paid by households: motor vehicles	..	..	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	20 245	158 062	289 872	434 033	579 632	684 285	746 258	779 693
Municipal permits	..	..	18 401	136 138	263 996	396 944	527 955	630 943	692 974	725 954
Mining patents	..	..	3 374	34 730	25 184	36 213	50 094	51 767	51 641	52 254
Other	..	..	-1 530	-12 806	692	876	1 583	1 575	1 643	1 485
5220 Non-recurrent taxes	..	..	0	0	0	0	0	0	0	0
Tax on Polluting Fixed Sources	..	..	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	-23 356	-112 195	1 023	-61 117	-21 676	-579 308	-118 021	-714 253
6100 Paid solely by business	..	..	0	0	0	0	0	0	0	0
6200 Other	..	..	-23 356	-112 195	1 023	-61 117	-21 676	-579 308	-118 021	-714 253
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	0	0	0	0	0	0	0	0
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Non-wastable tax credits against 1210	..	..	0	0	0	0	0	175 468	179 642	213 519
Tax expenditure component	..	..	..	..	..	..	..	45 774	50 061	62 076
Transfer component	..	..	..	..	..	..	..	129 694	129 580	151 443
Total tax revenue on cash basis	..	..	1 777 218	7 901 998	20 598 963	21 845 693	27 381 686	32 532 354	34 129 307	36 238 557
Total tax revenue on accrual basis	..	..	..	..	..	..	..	..	..	..
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	..	..	..	..	..	..	..
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	..	..	..	..	..	..	..	..
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	..	..	..	..	..	..	..	..	..
Imputed social contributions	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and all social contributions	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Year ending 31st December. The data are on a cash basis.

Source: Servicio de Impuestos internos (Chile's Tax Service).

Statlink

Table 5.6. Czech Republic: Detailed country table, 1965-2017

Million CZK

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	..	..	..	771 596	1 313 753	1 286 861	1 396 555	1 532 565	1 632 447	1 760 047
Total tax revenue exclusive of custom duties	..	..	..	..	1 307 310	1 280 288	1 390 999	1 524 653	1 624 414	1 751 777
1000 Taxes on income, profits and capital gains	..	..	..	175 846	325 328	259 934	290 263	329 768	361 857	390 566
1100 Of individuals	..	..	..	99 668	153 374	131 706	149 831	164 678	183 103	202 244
1110 On income and profits	..	..	..	99 668	153 374	131 706	149 831	164 678	183 103	202 244
Wages and salaries withholding	..	..	..	73 474	126 736	115 755	129 793	139 888	156 271	175 301
Of unincorporated individuals	..	..	..	17 254	17 825	5 747	7 437	9 100	10 860	10 974
Withheld on interest and dividends paid to individuals	..	..	..	8 940	8 813	10 204	12 602	15 691	15 972	15 969
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	76 178	171 954	128 228	140 432	165 090	178 754	188 322
1210 On profits	..	..	..	76 178	171 954	128 228	140 432	165 090	178 754	188 322
Profit tax	..	..	..	68 945	164 016	118 248	124 820	147 157	158 862	167 120
Withheld on interest and dividends paid to corporations	..	..	..	7 233	7 162	9 156	7 736	9 415	8 306	8 760
Levy on lottery revenue	..	..	..	0	776	824	7 876	8 518	11 586	12 442
1220 On capital gains	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	341 544	573 417	576 029	603 072	659 743	699 604	757 183
2100 Employees	..	..	..	77 272	127 662	116 818	123 353	133 878	143 730	155 827
2110 On a payroll basis	..	..	..	77 272	127 662	116 818	123 353	133 878	143 730	155 827
Retirement	..	..	..	40 489	66 644	69 272	71 871	78 120	83 738	91 414
State employment policy	..	..	..	2 492	4 101	0	0	0	0	0
Sick leave	..	..	..	6 852	11 279	0	0	0	0	0
Health insurance	..	..	..	27 439	45 638	47 546	51 482	55 758	59 992	64 413
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	..	..	220 207	359 493	363 074	382 498	417 778	444 201	483 437
2210 On a payroll basis	..	..	..	220 207	359 493	363 074	382 498	417 778	444 201	483 437
Retirement	..	..	..	121 547	220 591	229 450	239 248	261 786	277 562	302 926
State employment policy	..	..	..	19 933	12 303	12 756	13 345	14 604	15 484	16 897
Sick leave	..	..	..	20 555	33 834	24 332	25 454	27 851	29 533	32 231
Health insurance	..	..	..	54 879	91 275	95 095	102 964	111 517	119 983	128 825
Penalties	..	..	..	3 293	1 490	1 441	1 487	2 020	1 639	2 558
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	..	..	44 065	86 262	96 137	97 221	108 088	111 674	117 919
2310 On a payroll basis	..	..	..	44 065	86 262	96 137	97 221	108 088	111 674	117 919
Retirement	..	..	..	7 819	19 508	20 510	21 262	22 472	23 674	25 197
State employment policy	..	..	..	1 082	1 114	1 173	911	962	1 013	1 080
Sick leave	..	..	..	0	0	0	0	0	0	0
Health insurance	..	..	..	34 992	65 483	74 299	74 908	84 460	86 834	91 027
Self-employed	..	..	..	7 328	15 921	17 603	18 732	20 748	21 278	22 075
Non-employed	..	..	..	200	2 103	3 996	2 500	2 768	3 303	3 699
Government	..	..	..	27 464	47 459	52 700	53 676	60 944	62 253	65 253
Penalties	..	..	..	172	157	155	140	193	153	615
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	..	..	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	10 890	15 495	16 364	19 210	21 920	23 425	23 850
4100 Recurrent taxes on immovable property	..	..	..	4 469	5 126	8 752	9 852	10 333	10 609	10 783
4110 Households	..	..	..	1 452	2 228	4 302	5 387	5 433	5 545	5 660
Real property tax	..	..	..	1 452	2 228	4 302	5 387	5 433	5 545	5 660
4120 Others	..	..	..	3 017	2 898	4 450	4 465	4 900	5 064	5 123
Levy collected by Winery Fund	..	..	..	0	2	5	5	20	27	25
Real property tax	..	..	..	3 017	2 895	4 445	4 461	4 880	5 037	5 098
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	587	460	218	215	20	11	13
4310 Estate and inheritance taxes	..	..	..	112	115	78	76	10	5	3
Inheritance tax	..	..	..	112	115	78	76	10	5	3
4320 Gift taxes	..	..	..	475	345	140	139	10	6	9
Gift tax	..	..	..	475	345	140	139	10	6	9
4400 Taxes on financial and capital transactions	..	..	..	5 834	9 909	7 394	9 143	11 566	12 805	13 054
Real property transfer tax	..	..	..	5 834	9 909	7 394	9 143	11 566	12 805	13 054
4500 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	242 960	393 041	427 813	478 386	512 835	538 972	579 274
5100 Taxes on production, sale, transfer, etc.	..	..	..	226 354	365 998	402 072	453 863	487 378	512 659	552 033
5110 General taxes	..	..	..	141 235	232 288	263 457	303 822	333 274	353 915	387 537
5111 Value added taxes	..	..	..	141 235	232 288	263 457	303 822	333 274	353 915	387 537
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	0	0	0	0	0	0	0
Previous turnover tax	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	..	85 119	133 710	138 615	150 041	154 105	158 744	164 496
5121 Excise duties	..	..	..	71 404	133 492	138 401	149 760	153 785	158 401	164 114
On mineral oils	..	..	..	46 998	81 661	80 508	77 160	83 460	87 557	88 878
On alcohol and liquor	..	..	..	5 629	7 201	5 820	6 658	7 203	7 169	7 354
On beer	..	..	..	3 410	3 564	4 396	4 545	4 648	4 642	4 657
On wine	..	..	..	350	342	317	288	332	348	368
On tobacco products	..	..	..	14 984	40 713	44 062	52 193	53 380	53 678	57 524
Duty on CFC	..	..	..	33	0	0	0	0	0	0
Levy collected by Winery Fund	..	..	..	0	11	24	21	0	5	5
On electricity	..	..	..	0	0	1 433	1 305	1 229	1 478	1 537
On natural gas	..	..	..	0	0	1 347	1 256	1 146	1 191	1 301
On solid fuels	..	..	..	0	0	495	469	415	426	452
Fee on electricity from solar radiation	..	..	..	0	0	0	5 866	1 972	1 906	2 038
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	13 572	0	0	0	0	0	0
Customs duties	..	..	..	13 572	..	..	..	..	..	..
Previous import surcharge	..	..	..	0	..	..	..	..	..	..
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	143	218	214	281	320	343	382
Fees on entry tickets	..	..	..	65	61	53	56	53	62	69
Fees on recreational units (based on capacity)	..	..	..	69	144	147	213	240	252	279
Fees on advertising facilities	..	..	..	0	0	0	0	0	0	0
Restaurant sale alcoh. beverages and tobac. products	..	..	..	0	0	0	0	0	0	0
Fees collected by the cinematography EBF	..	..	..	9	13	14	12	27	29	34
Fees on advertisement	..	..	..	0	0	0	126	191	151	150
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	16 606	27 043	25 740	24 523	25 456	26 313	27 241
5210 Recurrent taxes	..	..	..	10 788	18 100	18 461	18 176	19 023	19 493	20 278
Highway fee	..	..	..	1 753	2 429	3 061	3 803	4 397	4 757	4 991
5211 Paid by households: motor vehicles	..	..	..	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	5 456	5 882	5 138	5 323	5 868	6 012	6 245
Road tax (commercial)	..	..	..	5 456	5 882	5 138	5 323	5 868	6 012	6 245
5213 Paid in respect of other goods	..	..	..	3 579	9 790	10 262	9 050	8 758	8 724	9 042
Resort and recreation fees on visitors	..	..	..	232	312	284	301	327	351	387
Dog fees	..	..	..	191	277	281	281	277	274	274
Motor vehicle entry fees	..	..	..	32	25	23	14	13	18	19
Water pollution fee	..	..	..	520	404	202	208	173	203	193
Air pollution fee	..	..	..	685	525	399	268	283	270	171
Waste deposit fee	..	..	..	454	5 728	5 948	6 162	6 218	6 278	6 361
Levy on temp. withdrawal of land from agriculture	..	..	..	94	40	34	52	39	69	59
Radioactive waste fee	..	..	..	642	1 310	1 430	1 563	1 393	1 225	1 547
Fees on operated gambling machines	..	..	..	722	1 145	927	131	0	0	0
Fees on registration and recording of packaging	..	..	..	0	17	17	16	18	17	17
Levy on temp. withdrawal of land from forestry	..	..	..	7	6	6	6	7	10	7
Other environmental fees	..	..	..	0	0	710	47	11	9	7
5220 Non-recurrent taxes	..	..	..	5 818	8 943	7 280	6 348	6 433	6 820	6 963
Levy on withdrawal of land from agriculture	..	..	..	532	361	306	469	348	620	534
Levy on withdrawal of land from forestry	..	..	..	40	57	57	55	59	88	60
Tax on use of public space	..	..	..	645	639	626	629	632	621	635
Misc. licence and permit fees	..	..	..	4 601	7 881	6 279	5 187	5 382	5 475	5 705
Land betterment fee	..	..	..	0	4	11	7	11	17	29
Licence for lorry transport	..	..	..	0	1	1	0	1	0	0
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	356	29	149	67	387	556	904
Unallocated previous taxes and levies	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	0	0	0	0	0	0	0
6200 Other	..	..	..	356	29	149	67	387	556	904
Other taxes, fees and related payments	..	..	..	356	29	149	67	387	556	904
Custom duties collected for the EU	..	..	..	..	6 443	6 573	5 556	7 912	8 033	8 271
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	0	16 022	25 727	28 696	31 415	32 833	35 216
Tax expenditure component	..	..	..	..	13 416	17 922	20 203	22 532	24 234	26 334
Transfer component	..	..	..	..	2 606	7 805	8 493	8 883	8 599	8 882
Total tax revenue on cash basis	..	..	..	772 272	1 310 618	1 273 676	1 353 469	1 478 758	1 606 157	1 712 822
Total tax revenue on accrual basis	..	..	..	771 596	1 313 753	1 286 861	1 396 555	1 532 565	1 632 447	1 760 047
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	2 837	5 757	6 094	6 424	0	0	0
Compulsory injury insurance	..	..	..	2 837	5 757	6 094	6 424	0	0	0
Driving licence fees	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	-9 488	-17 797	-20 096	-18 893	-20 314	-20 712	-23 258
Tax on use of public space	..	..	..	-645	-639	-632	-629	-632	-621	-635
Waste deposit fee	..	..	..	-454	-5 728	-5 948	-6 162	-6 218	-6 278	-6 361
Misc. licence and permit fees	..	..	..	-2 301	-3 940	-3 139	-2 593	-2 691	-2 737	-2 852
Radioactive waste fee	..	..	..	-642	-1 310	-1 430	-1 563	-1 393	-1 225	-1 547
Health insurance: non-employed	..	..	..	-200	-2 103	-3 996	-2 500	-2 768	-3 303	-3 699
Health insurance: government	..	..	..	0	0	0	0	0	0	0
Soc. Security contr. employers: Penalties	..	..	..	-3 293	-1 490	-1 441	-1 487	-2 020	-1 639	-2 558
Soc. Security contr. Self-employed or non-employed: Penalties	..	..	..	-200	-157	-155	-140	-193	-153	-615
Licence for lorry transport	..	..	..	0	-1	-1	0	-1	0	0
Highway fee	..	..	..	-1 753	-2 429	-3 061	-3 803	-4 397	-4 757	-4 991
Other environmental fees	..	..	..	0	0	-105	-14	0	0	0
Levy on loterry revenue	..	..	..	0	0	-187	0	0	0	0
Value added taxes	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	0	127	-451	778	-118	-47	-455
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	1 099	974	661	337	386	418	463
Miscellaneous differences	..	..	..	2 162	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	768 206	1 302 815	1 273 070	1 385 202	1 512 520	1 612 105	1 736 797
Imputed social contributions	..	..	..	423	299	600	934	1 027	1 008	1 170
National Accounts: Taxes and all social contributions	..	..	..	768 629	1 303 114	1 273 670	1 386 136	1 513 547	1 613 113	1 737 967

.. Not available

Note: Year ending 31st December. From 1995 data are on accrual basis.

Source: Ministry of Finance, Economic Department.

Statlink

Table 5.7. Denmark: Detailed country table, 1965-2017

Million DKK

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	20 821	166 358	382 232	623 911	809 988	813 972	901 001	957 281	969 153	1 004 418
Total tax revenue exclusive of custom duties	..	..	..	621 586	806 707	810 730	898 177	953 996	966 084	1 001 281
1000 Taxes on income, profits and capital gains	9 712	92 404	233 739	383 244	486 845	500 276	564 937	605 698	608 916	635 959
1100 Of individuals	8 758	86 958	206 478	328 532	427 412	422 685	490 887	525 144	514 544	531 747
1110 On income and profits	8 758	86 909	206 335	328 305	427 070	422 364	490 627	524 856	514 302	531 453
Central government income tax	5 020	33 351	91 638	77 491	155 540	124 943	141 399	169 059	172 820	178 554
County income tax	0	10 742	31 361	56 135	0	0	0	0	0	0
Municipality income tax	2 948	33 555	77 571	121 975	173 114	193 111	209 303	220 815	229 085	236 796
Seaman's income tax	66	457	0	0	0	0	0	0	0	0
Old-age pension fund contributions	592	2 163	0	0	0	0	0	0	0	0
Social pension fund contributions	0	3 340	0	0	0	0	0	0	0	0
Sickness benefit fund contributions	0	1 804	0	0	0	0	0	0	0	0
Pension schemes and annuity insurance	22	355	2 627	6 923	8 948	9 842	42 974	22 842	6 251	5 663
Special income tax	101	1 054	2 810	0	0	0	0	0	0	0
Duty on canceled pension schemes	9	82	0	0	0	0	0	0	0	0
Duty on feed rent increases	0	8	5	0	0	0	0	0	0	0
Duty on employees' remuneration compens. fund releases	0	0	325	654	1 144	982	1 129	11 177	1 935	2 198
Duty on interest on consumer loans	0	0	0	0	0	0	0	0	0	0
Labour market contributions	0	0	0	56 729	76 609	80 863	82 599	87 359	90 334	94 070
Imputed income from owner-occupied dwelling	0	0	0	8 399	11 716	12 623	13 223	13 604	13 879	14 173
1120 On capital gains	0	49	144	226	343	321	260	289	241	294
Tax on winnings from lotteries, pools, etc.	..	49	144	226	343	321	260	289	241	294
1200 Corporate	954	5 446	14 660	42 279	54 871	41 057	54 066	57 723	60 379	71 928
1210 On profits	954	5 446	14 660	42 279	54 871	41 057	54 066	57 723	60 379	71 928
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	12 601	12 434	4 562	36 535	19 984	22 832	33 994	32 284
2000 Social security contributions	690	710	101	8 453	1 286	1 815	1 618	1 378	1 197	1 060
2100 Employees	567	1	98	8 209	1 057	900	879	826	737	729
Sickness benefit fund contributions	30	0	0	0	0	0	0	0	0	0
Sickday benefit contributions, ordinary	534	0	0	0	0	0	0	0	0	0
Sickday benefit contributions, special	3	0	0	0	0	0	0	0	0	0
Contribution to merchant marine's welf. board	0	1	1	0	0	0	0	0	0	0
Special pension scheme savings	0	0	0	6 846	0	0	0	0	0	0
Contr. to pension funds from officials in companies	0	0	0	879	555	450	476	438	386	377
Contr. to pension funds from officials in non-profit institutions	0	0	96	485	502	450	403	388	351	352
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	123	709	3	244	229	914	739	552	460	331
Unemployment insurance contributions	41	598	0	0	0	0	0	0	0	0
Disablement insurance contributions	21	58	0	0	0	0	0	0	0	0
Sickness benefit fund contributions	61	0	0	0	0	0	0	0	0	0
Contribution to employee's wage guarantee fund	0	50	0	241	227	908	731	542	450	323
Contribution to merchant marine's welf. board	0	1	1	0	0	0	0	0	0	0
Shipping owners contr. sickness assist. seamen	0	1	2	3	2	6	8	10	10	8
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	2 494	2 258	3 975	4 160	6 130	5 894	5 903	5 494
4000 Taxes on property	1 691	9 806	16 269	20 738	31 556	33 533	34 995	39 169	38 692	39 258
4100 Recurrent taxes on immovable property	1 029	5 676	8 891	13 565	18 996	24 161	26 370	28 085	28 436	28 465
Central government land tax	130	264	0	0	0	0	0	0	0	0
County land tax	169	2 315	2 915	4 070	0	0	0	0	0	0
Municipal land tax	408	2 257	4 123	7 049	15 601	19 645	22 580	24 707	25 110	25 233
Centr. Govt. fixed tax on real property	32	11	0	0	0	0	0	0	0	0
County fixed tax on real property	45	0	0	0	0	0	0	0	0	0
Municipal fixed tax on real property	190	91	0	0	0	0	0	0	0	0
County duty on land (public property)	4	22	22	25	0	0	0	0	0	0
County duty on buildings (public property)	0	53	88	97	0	0	0	0	0	0
Municipal duty on land (public property)	26	103	244	383	393	434	359	364	360	374
Municipal duty on buildings (residential)	0	195	335	381	757	814	641	599	596	594
Municipal duty on buildings (business)	25	366	1 165	1 560	2 244	3 269	2 789	2 416	2 370	2 264
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	306	963	934	0	0	0	0	0	0	0
4210 Individual	306	963	934	..	..	..	..	..	..	..
4220 Corporate	0	0	0	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	137	738	2 197	2 863	3 896	3 646	3 940	5 177	4 240	4 368
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	219	2 313	4 166	4 171	8 659	5 726	4 685	5 907	6 017	6 426
Stamp duties	214	2 243	2 829	4 125	8 574	5 695	4 664	5 879	5 986	6 386
Duty on share capital creation	0	32	500	0	0	0	0	0	0	0
Duty to land registry office	5	38	28	46	85	30	21	28	31	40
Duty on transfers of shares	0	0	809	0	0	0	0	0	0	0
4500 Non-recurrent taxes	0	116	81	140	6	0	0	0	0	0
4510 On net wealth	..	0	0	0	0	0	..	..	..	..
4520 Other non-recurrent taxes	..	116	81	140	6	0	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	8 727	63 437	129 630	206 502	282 855	270 741	290 347	301 538	311 102	319 238
5100 Taxes on production, sale, transfer, etc.	8 239	60 545	123 645	195 666	264 043	251 061	267 670	277 824	286 681	293 808
5110 General taxes	2 139	37 727	80 650	121 955	174 639	171 583	181 378	191 479	199 046	207 768
5111 Value added taxes	2 139	37 727	72 120	121 955	174 639	171 583	181 378	191 479	199 046	207 768
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	8 530	0	0	0	0	0	0	0
Labour market contrib. concerning imports	..	..	4 903	..	..	..	..	..	..	..
Labour market contrib. concerning value added	..	..	3 627	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	6 100	22 817	42 995	73 711	89 405	79 479	86 292	86 345	87 635	86 040
5121 Excise duties	5 466	20 473	38 339	68 977	82 861	74 032	81 894	81 893	82 984	81 376
Duty on petrol	1 016	3 713	5 637	10 005	9 154	8 029	7 286	7 348	7 496	7 499
Motor vehicle registration duty	818	2 989	7 917	13 858	24 289	13 586	15 218	17 988	19 444	19 976
Cigarettes and tobacco duties	1 469	4 472	6 516	7 489	7 201	8 283	8 417	7 658	7 063	7 547
Duties on cigars, cheroots and cigarillos	234	220	128	80	40	32	47	113	57	66
Sale of revenue labels	0	3	10	13	13	5	4	4	1	2
Sales duties on chocolate and sugar	254	331	801	1 205	1 289	1 470	2 020	2 156	2 231	2 184
Raw material duty on chocolate and sugar	11	14	54	60	93	144	180	187	139	169
Special tax on chocolate and sugar	0	2	13	76	46	51	68	103	99	126
Duty on ice-cream	33	58	135	168	180	201	297	297	330	308
Duty on coffee	5	249	224	266	250	243	271	280	287	254
Duty on mineral water	68	195	466	505	418	383	374	0	0	0
Duty on beer	622	1 983	3 100	1 510	1 080	895	977	916	947	918
Duty on wine	122	611	1 448	1 166	1 032	1 071	1 674	1 764	1 772	1 724
Duty on spirits	412	1 432	1 982	1 756	1 213	1 028	1 127	1 201	1 197	1 212
Duty on restaurant sales of alcoholic bev.	150	0	0	0	0	0	0	0	0	0
Duty on wireless sets	55	67	0	0	0	0	0	0	0	0
Duty on television sets	0	93	-18	0	0	0	0	0	0	0
Duty on video recorders	0	17	-15	0	0	0	0	0	0	0
Duty on major household appliances	0	199	-10	0	0	0	0	0	0	0
Duty on grammophone records	10	46	84	0	0	0	0	0	0	0
Duty on playing cards	1	2	0	0	0	0	0	0	0	0
Duty on matches	5	3	-1	0	0	0	0	0	0	0
Duty on lighters	1	8	-4	0	0	0	0	0	0	0
Duty on electric bulbs	36	67	152	176	211	117	95	86	76	65
Duty on perfumery and toilet articles	91	214	506	0	0	0	0	0	0	0
Duty on almanacs	3	0	0	0	0	0	0	0	0	0
Duty on salmon	0	1	0	0	0	0	0	0	0	0
Duty on paper and cardboard	45	0	0	0	0	0	0	0	0	0
Duty on sugar	0	174	-8	0	0	0	0	0	0	0
Duty on tea	0	12	10	8	8	8	8	8	8	5
Duty on electricity	0	1 222	4 317	7 430	8 665	10 195	10 013	11 501	11 657	12 164
Duty on certain oil products	0	1 719	2 938	6 757	8 549	8 623	9 306	9 347	9 705	9 804
Duty on certain retail containers	0	100	397	594	727	706	715	316	331	335
Duty on gas	0	56	47	0	0	0	0	0	0	0
Duty on extraction and import of raw materials	0	16	129	172	220	119	132	148	150	165
Duty on disposable tableware	0	0	72	65	126	120	121	138	144	141
Duty on insecticides, herbicides, etc.	0	0	13	366	449	466	656	598	516	532
Duty on videotapes	0	0	0	0	0	0	0	0	0	0
Duty on coal, etc.	0	0	849	1 217	1 450	2 587	2 991	2 255	2 064	1 916
Other duties on goods and services	5	186	20	53	147	189	-13	186	156	160
Duty on waste	0	0	404	1 025	1 225	51	167	130	155	161
Duty on CFC	0	0	27	0	53	56	82	65	70	58
Duty on CO2	0	0	0	4 883	5 108	5 822	5 762	3 652	3 577	3 632
Duty on cigarette paper	0	0	0	68	32	28	36	38	35	32
Duty on rechargeable Ni-Cd batteries	0	0	0	21	17	4	3	2	1	1
Duty on piped water	0	0	0	1 357	1 371	1 334	1 584	1 688	1 595	1 571
Duty on carrier bags made of paper, plastic, etc.	0	0	0	178	210	201	186	208	196	190
Duty on tires	0	0	0	29	45	62	50	57	56	54
Duty on sulphur	0	0	0	165	108	48	51	42	38	39
Duty on chlorinated solvents	0	0	0	2	0	0	0	0	0	0
Duty on natural gas	0	0	0	2 532	3 375	4 524	5 255	3 160	3 213	3 002
Duty on nitrogen	0	0	0	30	27	26	21	17	19	15
Duty on specific growth stimulants	0	0	0	0	0	0	0	0	0	0
Duty on PVC-film	0	0	0	7	12	11	10	11	12	11
Duty on PVC and phathalates	0	0	0	31	42	23	18	19	18	16
Duty on lead accumulators	0	0	0	14	0	0	0	0	0	0
Duty on mineral phosphorus	0	0	0	0	51	51	49	52	52	52
Surcharge on alcoholic soft drinks	0	0	0	0	17	26	33	33	35	33
Duty on nitrogen oxides	0	0	0	0	0	212	870	820	490	159
Duty on saturated fat	0	0	0	0	0	0	0	0	0	0
Duty on PSO (Public Service Obligations)	0	0	0	3 641	4 319	3 004	5 734	7 302	7 553	5 078
5122 Profits of fiscal monopolies	16	183	404	1 402	1 648	1 481	1 339	1 230	1 333	1 282
5123 Customs and import duties	556	1 113	1 849	0	0	0	0	0	0	0
Customs duties	0	1 032	1 779	..	..	..	..	0	0	0
Temporary import surcharge	556	0	0	..	..	..	..	..	..	..
Import duties on agricultural produce	0	81	70	..	..	..	..	0	0	0
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	62	771	1 567	3 019	4 525	3 932	3 008	3 189	3 286	3 348
Sales tax on gambling stakes races	17	28	20	12	18	16	15	14	13	13
Tax on football pools	31	152	284	942	1 143	1 071	0	0	0	0
Tax on cinema tickets	14	0	0	0	0	0	0	0	0	0
Duty on motor vehicle compl. insurance	0	470	923	1 327	2 104	1 854	1 598	1 529	1 535	1 519
Duty on insurance on pleasure boats	0	13	57	66	100	122	127	126	122	124
Duty on charter flight	0	109	283	0	0	0	0	0	0	0
Turnover tax on 6-win horse race betting	0	0	0	0	0	0	0	0	0	0
Duty on casinos	0	0	0	180	261	173	192	200	219	216
Passenger duty	0	0	0	477	6	0	0	0	0	0
Duty on the Danish State Lottery	0	0	0	16	35	41	42	44	45	46
Duty on slot machines	0	0	0	0	858	656	545	618	658	627
Duty on gambling	0	0	0	0	0	0	288	397	405	450
Duty on online casinos	0	0	0	0	0	0	202	261	289	354
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	277	837	312	370	33	51	33	33	33
Duty paid to ECSC	..	4	5	0	0	0	0	0	0	0
Sugar storing duty	..	83	113	62	0	0	0	0	0	0
Duty on the production of sugar	..	81	145	249	-26	33	51	33	33	33
Duty on milk co-reponsibility levy	..	109	255	0	0	0	0	0	0	0
Grain co-reponsibility levy	..	0	319	0	0	0	0	0	0	0
Restructuring scheme for EU sugar system	..	0	0	0	397	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	488	2 893	4 410	7 468	14 088	14 731	16 180	16 537	16 299	16 895
5210 Recurrent taxes	488	2 893	4 410	7 468	14 088	14 731	15 966	16 171	15 891	16 490
5211 Paid by households: motor vehicles	199	1 874	2 922	5 485	7 105	7 614	8 094	8 136	7 850	8 207
Weight duty automobiles	199	1 874	2 922	5 318	6 954	7 467	7 936	7 859	7 565	7 937
Recycling fee on cars	0	0	0	167	151	147	158	277	285	270
5212 Paid by others: motor vehicles	287	1 014	1 441	1 919	3 125	2 980	3 336	3 483	3 567	3 757
Weight duty automobiles	287	1 014	1 441	1 612	2 652	2 611	2 952	3 088	3 133	3 287
Road charges	0	0	0	307	473	370	383	395	434	471
5213 Paid in respect of other goods	2	5	47	64	3 858	4 137	4 537	4 552	4 474	4 527
5220 Non-recurrent taxes	0	0	0	0	0	0	214	365	408	405
5300 Unallocable between 5100 and 5200	0	0	1 575	3 368	4 724	4 948	6 497	7 177	8 122	8 536
6000 Other taxes	0	0	0	391	190	206	152	320	275	272
6100 Paid solely by business	..	..	..	391	190	206	152	320	275	272
6200 Other	..	..	..	0	0	0	0	0	0	0
Custom duties collected for the EU	..	..	..	2 325	3 282	3 242	2 824	3 285	3 069	3 136
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	..	..	4 960	5 515	4 228	4 227	4 198
Tax expenditure component	..	..	..	..	..	4 712	5 240	4 016	4 016	3 988
Transfer component	..	..	..	..	..	248	276	211	211	210
Non-wastable tax credits against 1210	..	..	..	..	..	0	0	0	0	0
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	..	..	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	20 821	166 358	382 232	623 911	809 988	813 972	901 001	957 281	969 153	1 004 418
Conciliation with National Accounts
Additional taxes included in National Accounts	0	0	0	0	0	0	0	0	0	0
Taxes excluded from National Accounts	0	0	0	0	0	0	0	0	0	0
Difference in treatment of tax credits	0	0	0	0	0	4 712	5 240	4 016	4 016	3 988
Capital transfer for uncollected revenue	0	-1 374	-2 387	-1 917	-2 726	-3 475	-15 512	-19 396	-9 519	-8 926
Voluntary social security contributions	0	1 673	8 087	16 633	17 061	17 192	14 655	14 721	14 833	14 891
Miscellaneous differences	0	0	0	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	20 821	166 657	387 932	638 626	824 324	832 401	905 384	956 623	978 483	1 014 371
Imputed social contributions	0	5 958	4 592	6 223	5 693	5 356	4 520	4 067	3 668	3 507
National Accounts: Taxes and all social contributions	20 821	172 615	392 525	644 849	830 017	837 757	909 904	960 690	982 151	1 017 878

.. Not available

Note: Year ending 31st December. The figures are on an accrual basis. Heading 2300 includes a small amount of voluntary contributions which cannot be isolated.

Source: Danmarks Statistik.

Statlink

Table 5.8. Estonia: Detailed country table, 1965-2017

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	..	..	..	1 919	5 082	4 894	5 988	6 864	7 271	7 738
Total tax revenue exclusive of customs duties	..	..	..	..	5 047	4 870	5 960	6 830	7 237	7 700
1000 Taxes on income, profits and capital gains	..	..	..	476	1 197	970	1 357	1 607	1 628	1 710
1100 Of individuals	..	..	..	421	936	776	1 031	1 182	1 259	1 344
1110 On income and profits	..	..	..	421	936	776	1 031	1 182	1 259	1 344
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	55	261	194	327	424	369	366
1210 On profits	..	..	..	55	65	35	62	38	38	40
1220 On capital gains	..	..	..	0	196	159	265	386	331	325
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	674	1 683	1 879	2 077	2 290	2 429	2 636
2100 Employees	..	..	..	0	28	116	109	99	103	112
2110 On a payroll basis	..	..	..	..	28	116	109	99	103	112
2120 On an income tax basis	..	..	..	..	0	0	0	0	0	0
2200 Employers	..	..	..	662	1 635	1 742	1 949	2 171	2 306	2 503
2210 On a payroll basis	..	..	..	662	1 635	1 742	1 949	2 171	2 306	2 503
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	..	..	12	21	21	19	20	20	21
2310 On a payroll basis	..	..	..	12	21	21	19	20	20	21
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	..	..	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	24	35	51	57	58	59	58
4100 Recurrent taxes on immovable property	..	..	..	24	35	51	57	58	59	58
Land tax	..	..	..	24	35	51	57	58	59	58
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	0	0	0	0	0	0	0
4500 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	745	2 131	1 969	2 468	2 875	3 121	3 296
5100 Taxes on production, sale, transfer, etc.	..	..	..	723	2 064	1 914	2 402	2 794	3 020	3 189
5110 General taxes	..	..	..	521	1 423	1 263	1 558	1 872	1 974	2 148
5111 Value added taxes	..	..	..	520	1 423	1 257	1 558	1 872	1 974	2 148
5112 Sales tax	..	..	..	0	0	6	0	0	0	0
5113 Other	..	..	..	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	202	640	651	844	922	1 046	1 040
5121 Excise duties	..	..	..	183	577	619	796	869	997	990
Alcohol	..	..	..	62	153	154	212	207	254	222
Tobacco	..	..	..	36	134	91	169	183	201	197
Fuel	..	..	..	76	290	343	383	444	506	535
Motor vehicle	..	..	..	9	0	0	0	0	0	0
Package	..	..	..	0	0	0	0	1	0	0
Fur	..	..	..	0	0	0	0	0	0	0
Electricity	..	..	..	0	0	31	33	34	35	36
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	2	0	0	0	0	0	0
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	17	64	33	48	53	48	51
Gambling tax	..	..	..	7	30	21	22	23	26	27
Advertising tax	..	..	..	1	3	2	4	4	5	6
Postal service payment	..	..	..	0	0	0	0	0	0	0
Liquid fuel stockpiling fee	..	..	..	0	2	5	6	5	4	5
Contributions to the Guarantee Fund	..	..	..	9	29	5	17	20	13	13
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	22	68	55	65	80	101	107
5210 Recurrent taxes	..	..	..	22	68	55	65	73	80	84
Car registration fee	..	..	..	2	5	4	7	7	7	8
Heavy vehicle tax	..	..	..	0	4	4	4	5	5	5
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	20	58	47	55	61	68	71
Business and professional licenses	..	..	..	3	2	1	1	1	1	1
Pollution fee	..	..	..	10	44	31	37	44	50	53
Specific use of water	..	..	..	4	9	13	14	13	13	15
Fees for closure of roads, streets and squares	..	..	..	0	1	1	1	2	2	1
Fishing fees	..	..	..	1	1	1	2	2	2	1
Tax on motor vehicle	..	..	..	2	0	0	0	0	0	0
Boat tax	..	..	..	0	0	0	0	0	0	0
Animal tax	..	..	..	0	0	0	0	0	0	0
5220 Non-recurrent taxes	..	..	..	0	0	0	0	7	21	24
Revenue from the sale of emission permits	..	..	..	..	..	..	..	7	21	24
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Other taxes	..	..	..	..	..	..	..	..	..	..
Custom duties collected for the EU	..	..	..	..	35	24	29	34	34	38
Total tax revenue on cash basis	..	..	..	1 907	5 003	4 921	5 964	6 833	7 213	7 694
Total tax revenue on accrual basis	..	..	..	1 919	5 082	4 894	5 988	6 864	7 271	7 738
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	1 919	5 082	4 894	5 988	6 864	7 271	7 738
Imputed social contributions	..	..	..	4	20	30	38	49	52	62
National Accounts: Taxes and all social contributions	..	..	..	1 922	5 102	4 924	6 026	6 913	7 323	7 800

.. Not available

Note: Year ending 31st December. Data on an accrual basis.

Source: Statistics Estonia.

Statlink

Table 5.9. Finland: Detailed country table, 1965-2017

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	1 362	11 895	39 050	62 435	77 447	76 315	88 688	92 074	95 126	96 985
Total tax revenue exclusive of custom duties	..	..	..	62 306	77 248	76 164	88 522	91 909	94 963	96 811
1000 Taxes on income, profits and capital gains	564	4 654	15 323	26 911	30 358	27 104	30 797	32 371	32 934	34 404
1100 Of individuals	453	4 248	13 562	19 118	23 396	22 545	25 998	27 824	28 136	28 277
1110 On income and profits	453	4 234	13 521	19 118	23 396	22 545	25 998	27 824	28 136	28 277
Tax on income	125	1 827	5 918	9 036	9 086	6 465	7 903	9 138	9 312	9 109
The final withdrawal tax on interest income	0	0	0	92	254	205	207	110	90	66
Communal tax	279	2 376	7 603	9 990	14 056	15 875	17 888	18 576	18 734	19 102
Seaman's tax	3	31	0	0	0	0	0	0	0	0
National pension contributions	32	0	0	0	0	0	0	0	0	0
National health insurance contributions	15	0	0	0	0	0	0	0	0	0
1120 On capital gains	0	14	42	0	0	0	0	0	0	0
Tax on lottery prizes	..	14	42	..	..	..	..	..	..	..
1200 Corporate	111	405	1 761	7 792	6 962	4 559	4 799	4 547	4 798	6 127
1210 On profits	111	405	1 761	7 792	6 962	4 559	4 799	4 547	4 798	6 127
Tax on income	72	202	1 001	4 758	5 298	2 972	3 227	2 761	3 268	4 238
Communal tax	36	187	699	2 900	1 541	1 471	1 456	1 668	1 530	1 889
Church tax	3	16	61	134	123	116	116	118	0	0
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	93	2 776	10 012	15 756	21 384	22 648	25 632	26 639	27 641	27 000
2100 Employees	1	394	1 152	2 926	4 050	4 710	5 811	6 364	6 836	7 467
For employment pension schemes	1	10	23	2 120	2 950	3 386	4 235	4 714	4 773	5 182
For unemployment schemes	0	0	0	435	369	267	457	489	870	1 242
2110 On a payroll basis	..	10	23	2 565	3 319	3 653	4 692	5 203	5 643	6 424
2120 On an income tax basis	..	384	1 129	361	731	1 057	1 119	1 161	1 193	1 043
National pension contributions	..	251	502	2	0	0	0	0	0	0
National health insurance contributions	..	133	627	359	731	1 057	1 119	1 161	1 193	1 043
2200 Employers	93	2 230	8 127	11 571	15 715	16 041	17 888	18 232	18 763	17 585
For national pension schemes	29	685	1 502	1 566	1 331	0	0	0	0	0
For national health insurance	10	244	792	839	1 142	1 590	1 612	1 662	1 712	914
For unemployment schemes	3	106	206	1 143	1 346	1 377	1 775	1 676	2 110	1 817
For employment pension schemes	50	1 195	5 627	8 023	11 896	13 074	14 501	14 894	14 941	14 854
For accident and group life insurance premiums	0	0	0	0	0	0	0	0	0	0
2210 On a payroll basis	..	2 230	8 127	11 571	15 715	16 041	17 888	18 232	18 763	17 585
2220 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	0	152	733	1 259	1 619	1 897	1 933	2 043	2 042	1 948
For employment pension schemes	..	84	394	576	817	932	1 187	1 269	1 247	1 252
2310 On a payroll basis	..	84	394	576	817	932	1 187	1 269	1 247	1 252
2320 On an income tax basis	..	68	339	683	802	965	746	774	795	696
National pension contributions	..	43	151	5	0	0	0	0	0	0
National health insurance contributions	..	25	188	678	802	965	746	774	795	696
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	70	22	0	0	0	0	0	0	0	0
Soc. Sec. contr. for children allowance	70	22	..	..	..	..	..	..	..	..
4000 Taxes on property	54	221	956	1 518	2 012	2 087	2 599	3 017	3 066	3 459
4100 Recurrent taxes on immovable property	0	0	76	569	855	1 169	1 363	1 603	1 670	1 774
4110 Households	..	..	46	273	405	576	623	733	764	811
4120 Others	..	..	30	296	450	593	740	870	906	963
4200 Recurrent taxes on net wealth	24	24	26	179	0	0	0	0	0	0
4210 Individual	11	23	25	175	..	..	..	..	..	..
4220 Corporate	13	2	1	4	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	3	26	146	368	459	387	646	631	522	909
4310 Estate and inheritance taxes	3	21	121	307	384	324	541	528	437	761
4320 Gift taxes	1	5	25	61	75	63	105	103	85	148
4400 Taxes on financial and capital transactions	27	170	707	401	698	531	590	783	874	776
Stamp duty excluded entertainment	27	170	688	-20	0	0	0	0	0	0
Credit tax	0	0	19	0	0	0	0	0	0	0
Transfer tax	0	0	0	421	698	531	590	783	874	776
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	578	4 202	12 710	18 091	23 425	24 256	29 430	29 801	31 223	31 887
5100 Taxes on production, sale, transfer, etc.	570	4 158	12 553	17 651	22 754	23 491	28 496	28 744	29 979	30 577
5110 General taxes	251	2 062	7 519	10 869	15 207	15 533	18 888	18 974	19 694	20 404
5111 Value added taxes	251	2 062	7 519	10 869	15 207	15 533	18 888	18 974	19 694	20 404
Value added taxes	251	2 062	7 519	9 616	13 657	13 691	16 561	16 680	17 206	17 707
VAT repayments of local government	0	0	0	849	1 550	1 842	2 327	2 294	2 488	2 697
Social Insur. Institutions' part of VAT revenue	0	0	0	404	0	0	0	0	0	0
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
Suppl. sales tax on consumer durables	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	319	2 096	5 034	6 782	7 547	7 958	9 608	9 770	10 285	10 173
5121 Excise duties	183	1 615	3 811	5 613	6 013	6 286	7 511	7 678	8 195	8 002
Excise on tobacco products	52	206	473	561	622	655	852	885	983	962
Excise on sweetments	6	23	26	0	0	0	0	0	0	0
Excise on medium, strong beer	3	109	419	0	0	0	0	0	0	0
Excise on non-alcoholic beverages	2	17	22	32	35	37	204	250	255	151
Excise on certain foodstuffs	3	218	36	0	0	0	0	0	0	0
Excise on liquid fuels	58	504	983	2 582	2 907	3 167	3 925	4 054	4 407	4 324
Excise on motor cars	28	238	697	1 059	1 217	941	931	882	959	972
Tax on alcoholic beverages	29	353	813	1 239	1 016	1 279	1 355	1 356	1 344	1 340
Levies on pharmacy	2	16	46	86	113	122	153	165	174	182
Levies for price reduction on butter	0	3	0	0	0	0	0	0	0	0
Levies for marketing of milk	0	12	58	0	0	0	0	0	0	0
Excise on margarines	0	18	55	0	0	0	0	0	0	0
Stock-building levies on liquid fuels	0	15	44	46	50	48	45	43	44	43
Excise on sugar products	0	18	34	0	0	0	0	0	0	0
Excise on feeding stuffs	0	0	0	0	0	0	0	0	0	0
Excise on fertilizers	0	21	21	0	0	0	0	0	0	0
Excise on oil-based concentrated feed	0	1	0	0	0	0	0	0	0	0
Excise on protein feed	0	0	0	0	0	0	0	0	0	0
Equalization fee agricultural products	0	8	29	0	0	0	0	0	0	0
Excise on albumen	0	0	30	0	0	0	0	0	0	0
Tax on electricity	0	65	0	0	0	0	0	0	0	0
Oil damage levy	0	0	7	5	8	20	27	24	10	8
Oil waste levy	0	0	4	3	4	4	4	4	4	4
Price difference compensations	0	-231	0	0	0	0	0	0	0	0
The milk quota charge	0	0	6	0	0	0	0	0	0	0
Levies for marketing of special agric. prod.	0	0	0	0	0	0	0	0	0	0
Excise on phosphorous fertilizers	0	0	7	0	0	0	0	0	0	0
Excise on certain beverage packages	0	0	0	0	41	13	15	15	15	16
5122 Profits of fiscal monopolies	38	86	202	0	0	0	0	0	0	0
Excess profits on alcohol	38	86	202	..	..	..	..	..	..	..
5123 Customs and import duties	88	235	423	0	0	0	0	0	0	0
Import duties	62	126	232	..	..	..	..	..	..	..
Import levies on agricultural products	26	6	12	..	..	..	..	..	..	..
Local import duties (Town dues)	1	0	0	..	..	..	..	..	..	..
Import levies price stabilisation fund	0	3	0	..	..	..	..	..	..	..
Custom duties and levies on agricultural goods	0	0	0	..	..	..	..	..	..	..
Equalization tax	0	100	179	..	..	..	..	..	..	..
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
Export duties	..	..	..	..	..	..	..	..	..	..
Levies on export	..	..	..	..	..	..	..	..	..	..
Counter-cyclical tax exports	..	..	..	..	..	..	..	..	..	..
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
Investment tax on buildings	..	..	..	..	..	..	..	..	..	..
5126 Taxes on specific services	9	161	599	1 160	1 533	1 671	2 096	2 091	2 089	2 170
Net revenue of betting	8	94	329	703	807	874	948	967	966	1 060
Tax on motion pictures	0	0	0	0	0	0	0	0	0	0
Stamp duties on entertainment	2	5	0	0	0	0	0	0	0	0
Fire protection levy	0	3	7	6	8	9	10	11	11	11
Tax on waste	0	0	0	33	56	42	56	32	21	12
Rail tax	0	0	0	0	18	18	19	6	6	5
Tax on insurance premiums	0	58	263	337	509	584	712	777	785	768
Tax on lottery prizes	0	0	0	80	135	144	217	222	231	228
Tax on telecommunications	0	0	0	0	0	0	0	0	0	0
Bank tax	0	0	0	0	0	0	134	0	-43	-36
Contributions to the Resolution Fund	0	0	0	0	0	0	0	76	112	122
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
Tax on charter flights	..	..	..	..	..	..	..	..	..	..
5128 Other taxes	0	0	0	9	1	1	1	1	1	1
Sugar levy	..	..	..	9	1	1	1	1	1	1
Steel and coal levy	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	8	44	157	440	671	765	934	1 057	1 244	1 310
5210 Recurrent taxes	8	44	157	423	637	725	897	960	1 118	1 204
5211 Paid by households: motor vehicles	0	2	5	165	486	541	696	748	886	960
5212 Paid by others: motor vehicles	7	32	135	235	126	150	170	182	197	209
5213 Paid in respect of other goods	1	10	17	22	25	34	31	30	35	35
Dog licenses	1	2	4	5	3	2	2	1	1	1
Hunting and fishing licenses	1	7	13	17	17	24	23	22	23	22
Seamens welfare and rescue levy	0	0	0	1	1	1	1	0	0	0
Nuclear energy research levy	0	0	0	0	4	7	5	7	11	12
5220 Non-recurrent taxes	0	0	0	17	34	40	37	97	126	106
Vehicle registration tax	..	..	..	17	34	40	37	36	36	31
Income from auction of emission allowances	..	..	..	0	0	0	0	61	90	75
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	2	21	50	30	69	69	64	81	99	61
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	2	21	50	30	69	69	64	81	99	61
Custom duties collected for the EU	..	..	..	129	199	151	166	165	163	174
Total tax revenue on cash basis	1 362	11 895	39 398	61 639	77 110	76 214	88 416	91 917	95 191	96 563
Total tax revenue on accrual basis	..	..	39 050	62 435	77 447	76 315	88 688	92 074	95 126	96 985
Conciliation with National Accounts
Additional taxes included in National Accounts	..	0	0	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	0	0	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	0	0	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	0	0	0	0	0	0	0	0	0
Voluntary social security contributions	..	262	632	235	228	254	270	303	308	302
Miscellaneous differences	..	0	0	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	12 157	39 682	62 671	77 675	76 569	88 958	92 377	95 434	97 287
Imputed social contributions	..	513	688	30	0	0	0	0	0	0
National Accounts: Taxes and all social contributions	..	12 670	40 370	62 701	77 675	76 569	88 958	92 377	95 434	97 287

.. Not available

Note: Year ending 31st December. From 1988 data are on accrual basis. Finland has an imputation system where the full credit is taken into account in shareholders taxation. According to estimates made by the National Board of Taxation, the credit given to shareholders was 193 millions euros in 1991; the effects on personal income taxation are estimated. Headings 2120 and 2320: The breakdown of contributions paid by employees and self-employed or non-employed is estimated. Heading 4200: All figures in this subheading are estimated. Heading 4400: Stamp duties include payment for some government services where the levy can be regarded as requited (the levy is linked to the cost of providing the service). However they are classified as taxes and recorded under this subheading as taxes on financial and capital transactions because the amounts involved cannot be identified. Heading 5121: The negative item under the title 'Price difference compensations' refers to the subsidies paid out on agricultural products under the price compensation scheme which can be offset against any positive tax liability which arising under the same scheme. From 1983 this item has been offset against revenues from excises on certain foodstuffs, on medium and stronger beer and on non-alcoholic beverages. Heading 5126: Prior to 1979, no figures are available for amounts paid under the Fire protection levy . Heading 5212: Prior to 1990, a part of the tax is paid by 'households'.

Source: Bulletin of Statistics; Central Statistical Office (for Central Government revenues); the Annual report of the National Pension Institute and Official Statistics of Finland Series XXIIA published by the Ministry and Social Affairs (for the Social Security and private pension respectively); supplementary information from unpublished sources.

Statlink

Table 5.10. France: Detailed country table, 1965-2017

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	25 776	178 576	433 771	645 528	831 226	846 318	966 817	1 002 131	1 020 206	1 065 242
Total tax revenue exclusive of custom duties	0	0	0	644 015	829 569	844 566	964 975	1 000 199	1 018 387	1 063 334
1000 Taxes on income, profits and capital gains	4 095	30 019	69 649	160 363	197 939	191 085	235 964	234 532	238 091	251 708
1100 Of individuals	2 736	20 734	46 272	115 885	141 405	144 165	179 715	188 357	192 421	197 910
1110 On income and profits	2 723	20 674	46 252	115 884	141 405	144 165	179 715	188 357	192 421	197 910
Tax on individual income	..	18 207	39 237	49 548	48 597	49 575	70 098	72 750	75 571	76 748
Tax on non business profits	..	51	189	293	559	446	598	927	617	800
Tax on financial assets	..	2 333	3 971	0	0	0	0	0	0	0
CSG, CRDS, social security contributions for the benefit of the FSV, FNAL and / or the FS	..	0	0	65 953	92 204	93 972	108 247	113 065	111 751	115 440
Flat-rate tax on precious metals	..	70	58	47	37	52	69	71	70	72
Tax on multiple wages	..	7	20	38	0	0	0	0	0	0
Social solidarity contribution	..	0	2 207	5	0	82	381	0	2 486	2 633
Others	..	6	571	0	8	38	322	1 544	1 926	2 217
1120 On capital gains	14	59	20	1	0	0	0	0	0	0
On capital gains	..	0	0	0	0	0	0	0	0	0
Levies on construction profits	..	59	20	1	0	0	0	0	0	0
1200 Corporate	1 358	9 158	23 117	44 478	56 534	46 920	56 249	46 175	45 670	53 798
1210 On profits	1 358	9 158	23 117	44 478	56 534	46 920	56 249	46 175	45 670	53 798
Corporations' tax (excluding tax credits to reduce or remove the taxation)	..	8 524	20 804	39 755	51 063	39 095	46 474	39 579	39 521	47 834
3% tax on dividends	..	0	0	0	0	0	1 943	2 165	2 038	1 677
Tax on financial assets	..	487	1 333	1 460	3 492	5 952	5 894	3 325	3 037	3 062
Precount on distributed profits (exceptional levy of 25% since 2005)	..	36	247	1 135	88	28	-6	4	0	1
Exceptional levies on temporary work corporations	..	0	0	0	0	0	0	0	0	0
Social contribution on corporation profits	..	0	0	589	158	842	1 160	971	978	1 142
Annual flat-rate tax	..	111	658	1 484	1 656	599	680	4	2	2
Exceptionnal levies on insurances	..	0	61	55	64	94	104	127	94	80
Other	..	0	14	0	13	310	0	0	0	0
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	127	260	0	0	0	0	0	0	0
2000 Social security contributions	8 804	76 235	191 141	231 875	307 663	323 816	356 934	370 375	375 441	387 443
2100 Employees	1 701	19 851	57 347	57 686	76 815	78 268	88 097	93 767	96 643	100 910
Actual cotisations	0	19 851	57 347	57 686	76 815	78 268	88 097	93 767	96 643	100 910
2110 On a payroll basis	0	0	0	57 686	76 815	78 268	88 097	93 767	96 643	100 910
2120 On an income tax basis	0	0	0	0	0	0	0	0	0	0
2200 Employers	6 525	50 742	118 079	159 476	208 688	219 687	240 672	248 173	250 928	258 691
Actual cotisations	0	50 742	118 079	159 476	208 688	219 687	240 672	248 173	250 928	258 691
2210 On a payroll basis	0	0	0	159 476	208 688	219 687	240 672	248 173	250 928	258 691
2220 On an income tax basis	0	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	578	5 642	15 714	14 713	22 160	25 861	28 165	28 435	27 870	27 842
Actual cotisations	..	5 642	15 714	14 713	22 160	25 861	28 165	28 435	27 870	27 842
2310 On a payroll basis	0	0	0	14 713	22 160	25 861	28 165	28 435	27 870	27 842
2320 On an income tax basis	0	0	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	0	0	0	0	0	0	0	0	0	0
2420 On an income tax basis	0	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	1 189	3 935	8 254	14 916	22 874	26 926	33 595	34 574	34 801	35 715
Tax on wages	0	2 413	5 208	7 583	10 272	11 440	13 127	13 165	13 515	13 845
Corporate social contributions	0	0	0	0	0	657	4 654	5 019	5 245	5 497
Apprenticeship tax	0	172	101	102	964	430	554	29	30	31
Tax benefitting the wage garantee scheme (AGS): royalties for concessions, patents, licenses, trademarks, processes, rights and similar values	0	263	379	551	736	1 759	1 435	1 479	1 259	966
Tax on vocational training	0	236	30	97	19	13	17	17	17	21
Tax benefitting the FNAL: ACOSS (employer contributions)	0	120	754	1 506	2 412	2 465	3 123	2 929	2 674	2 683
Tax benefitting the transports union	0	731	1 600	3 786	5 738	7 044	8 089	9 249	9 679	10 244
Payment benefitting the UNEDIC	0	0	23	24	0	0	0	0	0	0
Tax on re-employed pensioners income	0	0	0	0	0	0	0	0	0	0
Providence contribution	0	0	0	415	773	1 120	496	415	423	397
Others	0	0	159	851	100	81	49	27	23	21
Taxes benefitting the national solidarity fund for autonomy (CNSA)	0	0	0	0	1 860	1 917	2 051	1 891	1 920	1 994
Employers' contribution to the early retirement of asbestos workers regime (FCAATA)	0	0	0	0	0	0	0	0	0	0
Exceptional levy on high wages	0	0	0	0	0	0	0	354	16	16
4000 Taxes on property	1 105	8 591	27 434	46 169	67 573	73 085	84 209	92 323	95 200	100 989
4100 Recurrent taxes on immovable property	506	5 358	14 808	29 439	42 130	50 061	57 411	60 443	62 672	64 152
4110 Households	198	4 454	11 493	22 285	32 839	38 952	44 684	46 873	48 425	49 557
Council tax	0	2 306	5 100	8 366	12 433	15 254	17 470	18 424	18 807	19 311
Tax on real-estate properties	0	1 034	4 040	8 460	11 983	14 403	16 539	17 557	18 465	18 926
Waste collection tax	0	534	1 219	3 103	5 117	5 699	6 552	6 567	6 703	6 803
Contribution to public broadcasting	0	0	0	2 099	2 255	2 472	2 866	3 012	3 210	3 248
Tax on non-developped land	0	506	979	172	851	919	955	980	955	971
Chamber of Agriculture tax	0	0	0	53	59	61	62	61	59	61
Street-cleaning tax	0	0	0	68	74	75	109	109	109	113
Other taxes	0	74	156	-36	67	69	131	163	117	124
4120 Others	308	904	3 315	7 154	9 291	11 109	12 727	13 570	14 247	14 595
Tax on real-estate properties	0	759	3 032	6 256	9 054	10 865	12 477	13 246	13 930	14 277
Tax on non-developped land	0	127	245	688	0	0	0	0	0	0
Chamber of Agriculture tax	0	18	39	210	237	244	250	242	234	243
Other taxes	0	0	0	0	0	0	0	82	83	75
4200 Recurrent taxes on net wealth	0	0	2 615	2 440	4 390	4 461	4 372	5 224	4 837	5 068
4210 Individual	..	..	938	2 440	4 390	4 461	4 372	5 224	4 837	5 068
4220 Corporate	..	..	1 677	0	0	0	..	..	..	..
4300 Estate, inheritance and gift taxes	145	1 010	4 124	6 907	8 910	7 738	10 456	12 317	12 489	14 344
4310 Estate and inheritance taxes	140	875	3 490	5 508	7 853	6 862	9 368	10 690	10 863	11 898
Inheritance taxes	0	861	3 453	5 428	7 794	6 806	8 433	10 540	10 689	11 785
Various receipts and tax fines	0	14	37	80	59	56	935	150	174	113
4320 Gift taxes	5	135	634	1 399	1 057	876	1 088	1 627	1 626	2 446
Donations	0	113	568	1 399	1 057	876	1 088	1 627	1 626	2 446
Various receipts and tax fines	0	0	0	0	0	0	0	0	0	0
Other taxes	0	22	66	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	447	2 224	5 886	7 383	12 143	10 825	11 970	14 339	15 202	17 425
Debts, annuities, officies	0	30	209	279	443	279	359	335	375	325
Business assets	0	253	518	199	268	154	135	132	137	153
Tangible movable assets	0	14	18	0	0	1	0	1	1	1
Properties and real property rights	0	63	4	2	2	3	1	1	2	1
Agreements and civil acts between companies	0	95	218	4	5	8	6	7	7	4
Various receipts and tax fines	0	35	60	367	179	253	4	6	5	10
Judicial and extra-judicial documents	0	6	10	0	0	0	0	0	0	0
Land registration tax	0	781	38	68	130	140	703	770	805	897
Various stamps and fees	0	94	242	0	0	0	0	0	0	0
Taxes on stock exchange transactions	0	168	525	407	271	0	0	0	0	0
Tax on financial transactions	0	0	0	0	0	0	697	917	715	964
Additional registration taxes	0	679	4 002	5 339	10 396	9 567	9 538	11 618	12 533	14 536
Other taxes and receipts	0	5	44	718	449	420	527	552	622	534
4500 Non-recurrent taxes	8	0	0	0	0	0	0	0	0	0
4510 On net wealth	8	..	..	0	0	0	..	..	..	..
4520 Other non-recurrent taxes	0	..	..	0	0	0	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	9 902	54 317	123 235	166 608	206 293	210 067	231 413	242 920	248 824	260 689
5100 Taxes on production, sale, transfer, etc.	9 676	52 719	119 201	162 007	200 452	203 746	224 764	235 972	241 589	253 175
5110 General taxes	5 994	37 760	81 341	110 296	142 033	141 219	150 935	156 940	158 921	166 354
5111 Value added taxes	5 173	37 282	79 972	107 511	137 137	136 129	145 264	152 550	155 370	162 793
VAT (general budget)	0	36 895	78 902	103 054	136 927	135 578	144 490	151 680	154 490	161 932
VAT (BAPSA)	0	62	101	4 111	0	0	0	0	0	0
Other VAT	0	325	969	0	0	0	0	0	0	0
Sub-compensations of agricultural VAT	0	0	0	346	138	330	462	381	373	364
Value added taxes on subsidies	0	0	0	0	72	221	312	489	507	497
5112 Sales tax	822	0	0	0	0	0	0	0	0	0
5113 Other	0	477	1 369	2 784	4 896	5 090	5 671	4 390	3 551	3 561
Social solidarity contribution	..	477	1 369	2 784	4 896	5 090	5 671	4 390	3 551	3 561
5120 Taxes on specific goods and services	3 682	14 960	37 860	51 712	58 419	62 527	73 829	79 032	82 668	86 821
5121 Excise duties	2 775	11 013	26 834	39 850	44 013	45 770	52 343	56 660	58 916	62 012
Excise tax on energy products	0	7 136	17 476	23 493	24 318	23 577	23 693	26 238	27 926	29 587
Exceptional levies on oil product corporations	0	0	0	0	0	0	0	0	0	0
Taxes on wines, ciders and meads	0	97	174	0	121	121	486	501	497	495
Taxes on alcohol	0	1 238	1 593	3 025	484	2 482	2 950	2 956	2 965	2 974
Taxes on beer and mineral water	0	58	91	20	409	538	803	931	957	999
Other taxes and receipts	0	136	38	19	2 169	100	90	110	110	72
Taxes on tobaccos and matches	0	1 188	2 989	7 965	9 659	11 083	12 227	12 318	12 058	12 441
Fines and confiscations	0	2	1	0	0	0	0	0	0	0
Gold and silver warranty	0	6	19	29	2	0	0	0	0	0
ANDA taxes	0	84	147	89	0	0	0	0	0	0
Tax on health protection and the organisation of meat markets	0	0	0	48	46	43	41	43	43	42
Tax on cereals	0	147	275	19	19	24	18	14	4	8
Fees on tobacco stores	0	0	0	0	0	0	0	0	0	0
Fees on potash salt	0	0	0	0	0	0	0	0	0	0
Tax on flour	0	0	0	38	0	0	0	0	0	0
Fees included in fuel price	0	36	32	453	485	495	499	493	533	539
National Book Fund tax	0	7	17	0	0	0	0	0	0	0
Tax on logging products	0	11	0	0	0	0	0	0	0	0
Mining fees	0	16	59	43	23	25	22	16	15	15
Tax on electricity and heating	0	426	1 340	1 061	2 990	3 717	7 253	8 703	9 350	9 993
Surtax on appetizers	0	12	17	0	0	0	0	0	0	0
Pharmaceutical taxes	0	4	559	0	0	0	0	0	0	0
Tax on beet, sugar and alcohol	0	22	400	0	0	0	0	0	0	0
Solidarity tax on oil seeds	0	8	41	0	0	0	0	0	0	0
Tax on food fats	0	32	89	99	0	0	0	0	0	0
National Literature Fund tax	0	23	0	0	0	0	0	0	0	0
Tax on water consumption	0	34	51	74	5	11	1	2	1	2
Tax on meat	0	25	36	0	19	1	1	0	0	0
Tax on pollution, distribution, collection and extraction of water	0	217	609	1 624	1 821	1 763	2 175	2 268	2 332	2 364
Sugar market fund tax	0	0	0	0	0	0	0	0	0	0
Exceptional contribution on pharmacies and laboratories	0	16	0	522	0	0	0	0	0	0
Local tax	0	5	8	241	247	325	127	126	118	145
Contribution of low voltage electric energy suppliers	0	0	0	183	322	324	374	375	377	378
ADEME tax	0	0	0	80	212	489	499	449	449	449
Dock dues	0	0	0	449	544	581	386	422	439	439
General tax on polluting activities	0	0	0	6	16	16	205	117	87	81
Tax on oil products	0	0	0	0	0	0	367	379	364	377
Other taxes	0	30	772	78	102	55	126	199	291	612
Tax benefitting the French petrol institute (IFP)	0	0	0	193	0	0	0	0	0	0
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	471	966	1 669	297	386	428	763	733	768	755
Import duties (State)	0	0	0	0	0	0	0	0	0	0
Import duties (UE)	0	873	1 623	0	0	0	0	0	0	0
Dock dues	0	0	0	267	327	361	627	678	706	707
Other taxes	0	94	46	30	59	67	136	55	62	48
5124 Taxes on exports	0	75	15	0	0	0	0	0	0	0
Agricultural levies (State part)	..	0	0	0	0	0	0	0	0	0
Agricultural levies (EU part)	..	75	15	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	431	2 690	8 373	11 204	14 007	16 274	20 656	21 585	22 925	24 000
Levies on horse-race bets	0	446	545	502	719	626	434	446	431	434
Levies on gambling casinos	0	0	0	727	1 022	748	708	691	719	741
Levies on the French national lottery	0	200	702	1 305	1 982	1 800	1 941	2 118	2 245	2 290
Exceptionnal levies on banks and lending institutions	0	0	0	0	0	0	0	0	0	0
Tax on insurance policies	0	1 292	4 782	5 097	6 571	7 099	9 973	10 386	10 763	10 503
Tax on leases	0	264	633	573	29	-5	-1	0	0	0
Taxes on funerals	0	11	32	14	11	12	12	12	13	13
Stamp taxes for transportation contracts	0	9	77	10	0	0	0	0	0	0
Tax on expertise and technical checks	0	0	0	0	0	0	0	0	0	0
ANAEM tax	0	0	0	33	58	129	145	146	150	150
Tax on the use of inland waterways	0	0	0	104	157	169	192	183	174	178
Other various taxes	0	98	272	273	449	1 007	547	798	1 392	1 912
Taxes on entertainment	0	75	195	274	372	425	799	785	865	867
Insurances contributions to the guarantee funds	0	32	135	223	274	323	387	450	555	755
Tax on automobile insurance	0	0	0	55	0	0	0	0	0	0
Additional contribution on insurance contracts to the FNGCA	0	0	0	261	96	101	120	125	58	60
National fund for housing improvement, 5% levy	0	114	258	678	604	604	726	932	946	1 145
Movie-making corporations contributions to the CNC	0	52	207	397	144	766	735	695	707	697
Agricultural insurances fund tax on food	0	0	0	0	0	0	0	0	0	0
National Sports Fund tax	0	3	0	0	0	0	0	0	0	0
Annuities and pensions upgrading fund tax	0	15	0	0	0	0	0	0	0	0
Annual tax on outstanding loans	0	0	0	0	0	0	0	0	0	0
Tax on advertisement	0	0	26	52	38	156	219	232	237	235
Levies on mortgage recording officers wages	0	67	188	0	0	0	0	0	0	0
Tax on safety and security	0	0	0	220	353	459	521	574	607	655
Tax on systemic risk	0	0	0	0	0	0	899	591	529	436
CMU tax on mutual insurances	0	0	0	247	560	1 637	1 851	1 909	1 972	2 370
Major natural disasters prevention fund (FPRNM) tax	0	0	0	0	0	0	197	205	205	211
Other taxes	0	10	320	159	568	218	251	307	357	348
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	..	..	..	..
5128 Other taxes	5	215	970	360	13	55	67	54	59	54
Co-responsibility tax on milk	0	48	119	0	0	0	0	0	0	0
Co-responsibility tax on cereals	0	0	520	0	0	0	0	0	0	0
European Coal and Steel Community levy	0	14	0	0	0	0	0	0	0	0
Collector of customs	0	9	24	0	0	0	0	0	0	0
Various taxes (local government)	0	0	0	0	0	0	0	0	0	0
Contributions on sugar	0	68	185	270	0	42	54	41	41	41
Sugar market fund tax	0	76	120	76	0	0	0	0	0	0
Other taxes	0	0	2	14	13	13	13	13	18	13
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	226	1 598	4 034	4 601	5 841	6 321	6 649	6 948	7 235	7 514
5210 Recurrent taxes	178	1 226	3 024	2 810	3 009	2 866	2 849	2 669	2 870	2 859
5211 Paid by households: motor vehicles	27	545	1 236	126	0	0	0	0	0	0
Tax differential (central and local government)	0	545	1 236	126	0	0	0	0	0	0
5212 Paid by others: motor vehicles	79	545	1 086	1 280	1 559	1 269	1 181	1 028	909	780
Tax on corporation vehicles	0	197	345	644	891	992	876	753	692	638
Tax on vehicles (central and local government)	0	348	741	636	668	277	305	275	217	142
5213 Paid in respect of other goods	72	136	702	1 404	1 450	1 597	1 668	1 641	1 961	2 079
Special tax on use of roads	0	0	0	420	526	539	573	574	596	608
Weighing tax	0	17	14	0	0	0	0	0	0	0
Various taxes (local government)	0	7	33	0	0	0	0	0	0	0
Tax on video recorders	0	0	0	0	0	0	0	0	0	0
Fee on nuclear power plants monitoring	0	8	41	0	0	0	0	0	0	0
Tax on use of slaughterhouses	0	19	13	0	0	0	0	0	0	0
Corporation contributions on medicines preparation	0	0	20	238	0	379	213	255	265	296
Tax on electric pylons	0	1	66	128	183	213	244	231	241	251
Beverage licences	0	8	22	23	0	0	0	0	0	0
Gallicisation and navigation annual right (DAFN)	0	0	0	0	0	39	37	37	39	38
Fees on radio frequencies use	0	0	0	191	280	275	262	187	283	307
Other taxes	0	75	493	404	461	152	339	357	537	579
5220 Non-recurrent taxes	47	372	1 010	1 791	2 832	3 455	3 800	4 279	4 365	4 655
Entry into service receipt	0	75	0	0	0	0	0	0	0	0
Beverage taxes and licences	0	0	0	3	0	0	0	0	0	0
Fee for the right to build	0	79	53	72	0	18	18	0	0	0
Local tax on the equipement	0	146	263	305	848	1 252	1 381	1 839	1 912	2 074
Car registration tax	0	0	0	1 373	1 939	1 917	2 042	2 086	2 187	2 229
Tax on exceeding the density legal ceiling	0	38	270	38	45	82	82	52	0	0
Additional tax on car registration	0	0	0	0	0	186	277	302	266	352
Other taxes	0	35	423	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	681	5 480	14 060	24 084	27 227	19 587	22 860	25 475	26 030	26 790
6100 Paid solely by business	678	5 480	14 060	22 398	27 219	19 581	22 854	25 469	26 024	26 784
National Institute of intellectual property (INPI) tax on services	0	43	67	115	156	165	180	193	197	204
Tax on general charges	0	0	0	0	0	0	0	0	0	0
Tax on the use of fixed assets	0	5 152	13 381	19 641	22 035	0	0	0	0	0
Tax on union benefits (local government)	0	36	197	293	0	0	0	0	0	0
Various taxes (central government)	0	0	0	61	236	255	478	649	660	637
Annual tax on outstanding loans	0	110	0	0	0	0	0	0	0	0
Exceptionnal levies on insurance corporations	0	0	0	0	0	0	0	0	0	0
Fees of the chambers of commerce and industry	0	36	125	155	203	275	233	253	228	229
Payments of industrial enterprises to the benefit of the FNE	0	4	240	204	33	10	3	0	0	1
Other taxes	0	98	50	1 127	3 721	1 078	775	2 400	2 482	2 802
(ANDA) and (ADAR) tax	0	0	0	32	0	0	0	0	0	0
Property contributions of the corporations	0	0	0	0	0	4 941	5 908	6 356	6 525	6 659
Contributions on the value added of the corporations	0	0	0	0	0	10 346	12 168	12 973	13 542	13 526
Flat-rate tax on network corporations	0	0	0	0	0	1 223	1 206	1 297	1 324	1 329
Exit tax on insurance	0	0	0	0	0	0	0	0	0	0
Fees of the chambers of commerce and industry	0	0	0	770	835	1 103	1 323	458	860	871
Employers' contribution on stock options	0	0	0	0	0	185	380	490	206	300
Tax on railway companies profit	0	0	0	0	0	0	200	400	0	226
6200 Other	3	0	0	1 686	8	6	6	6	6	6
Other taxes	0	..	..	1 686	8	6	6	6	6	6
Sectors accounts differential	0	..	..	0	0	0	0	0	0	0
Customs duties collected for EU	0	0	0	1 513	1 657	1 752	1 842	1 932	1 819	1 908
Non-wastable tax credits
Non-wastable tax credits against 1110	0	0	0	0	7 663	10 761	8 214	8 041	6 526	6 248
Tax component	0	0	0	0	0	8 234	6 755	5 669	3 830	3 623
Transfer component	0	0	0	0	0	2 527	1 459	2 372	2 696	2 625
Non-wastable tax credits against 1210	0	0	0	457	1 860	6 655	5 466	18 618	19 352	22 639
Tax component	0	0	0	0	0	1 277	3 572	10 560	10 461	10 662
Transfer component	0	0	0	0	0	5 378	1 894	8 058	8 891	11 977
Non-wastable tax credits against 3000	0	0	0	0	0	0	0	0	0	0
Tax expenditure component	0	0	0	0	0	0	0	0	0	0
Transfer component	0	0	0	0	0	0	0	0	0	0
Total tax revenue on cash basis	25 776	178 576	433 771	642 156	825 954	840 905	960 513	995 462	1 013 710	1 058 413
Total tax revenue on accrual basis	0	0	0	645 528	831 226	846 318	966 817	1 002 131	1 020 206	1 065 242
Conciliation with National Accounts
Additional taxes included in national accounts	0	0	0	0	0	0	0	0	0	0
Tax excluded from national accounts	0	0	0	-3 171	-5 191	-5 774	-6 661	-6 676	-6 812	-6 916
Waste collection tax	..	..	..	-3 103	-5 117	-5 699	-6 552	-6 567	-6 703	-6 803
Tax on electric pylons	..	..	..	0	0	0	0	0	0	0
Street-cleaning tax	..	..	..	-68	-74	-75	-109	-109	-109	-113
Difference in treatment of tax credits	0	0	0	0	0	9 511	10 327	16 229	14 291	14 285
Capital transfer for uncollected revenue	0	0	0	-3 372	-5 272	-5 413	-6 304	-6 669	-6 496	-6 829
Voluntary social security contributions	0	0	0	0	0	0	0	0	0	0
Miscellaneous differences	0	0	0	0	0	0	0	0	0	0
National Accounts: taxes and actual social contributions	0	0	0	638 985	820 763	844 642	964 179	1 005 015	1 021 189	1 065 782
Imputed social contributions	0	0	0	25 875	33 510	38 028	41 947	42 655	42 930	43 038
National Accounts: taxes and all social contributions	0	0	0	664 860	854 273	882 670	1 006 126	1 047 670	1 064 119	1 108 820

.. Not available

Note: Calendar year ending on December 31st. From 1992, the data are on an accrual basis. From 1970, figures were calculated according to the new System of National Accounts and are not, therefore, comparable to those of the previous years. The section 2000 includes certain voluntary contributions. The section 4220 corresponds to the remuneration for the guarantee of the State given to savings banks.

Source: General Account of the Administration of finances for the figures of fiscal receipts. OSCE for the figures of Social Security from 1965 to 1969, and ESA for the following years.

Statlink

Table 5.11. Germany: Detailed country table, 1965-2017

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	74 359	287 373	454 777	767 052	876 915	903 285	1 039 213	1 127 408	1 182 264	1 231 275
Total tax revenue exclusive of customs duties	..	..	..	763 658	872 943	899 051	1 034 962	1 122 213	1 177 175	1 226 232
1000 Taxes on income, profits and capital gains	25 059	100 821	147 257	231 249	273 596	257 817	320 228	351 387	376 251	400 605
1100 Of individuals	19 254	85 134	125 296	194 173	218 848	219 387	270 481	298 846	313 835	334 069
1110 On income and profits	19 254	85 134	125 296	194 173	218 848	219 387	270 481	298 846	313 835	334 069
Taxes on wages and salaries	8 558	57 039	90 801	135 733	146 365	145 202	174 814	194 116	201 405	211 685
Assessed income tax	7 567	18 813	18 672	12 225	25 341	31 346	42 586	48 902	54 035	59 784
Withholding tax on dividends	691	2 135	5 538	13 515	13 572	12 982	17 258	17 944	19 452	20 918
Supplementary tax	0	0	0	10 347	10 907	10 706	13 085	14 555	15 204	16 144
Enterprise tax	2 438	7 147	10 285	16 486	14 630	13 709	17 305	18 037	19 956	20 693
Stabilisation tax	0	0	0	0	0	0	0	0	0	0
Withholding tax on interest	0	0	0	5 867	8 033	5 442	5 433	5 292	3 783	4 845
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	5 806	15 686	21 961	37 076	54 748	38 430	49 747	52 541	62 416	66 536
1210 On profits	5 806	15 686	21 961	37 076	54 748	38 430	49 747	52 541	62 416	66 536
Corporation tax	4 177	10 902	15 385	23 575	23 386	12 516	19 762	20 178	27 552	29 782
Supplementary tax	0	20	1	1 494	1 550	982	1 337	1 409	1 733	1 902
Sacrifice for Berlin	3	0	0	0	0	0	0	0	0	0
Enterprise tax	1 625	4 765	6 576	10 540	25 486	22 002	25 722	28 106	31 095	32 244
Stabilisation tax	0	0	0	0	0	0	0	0	0	0
Withholding tax on interest	0	0	0	1 467	4 326	2 930	2 926	2 848	2 036	2 608
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	19 876	98 659	170 449	299 440	320 594	353 955	392 295	424 633	445 013	466 470
2100 Employees	8 723	43 833	73 580	131 610	141 079	155 283	174 333	188 972	199 378	209 593
Payments by employees total	8 723	43 833	73 580	131 610	141 079	155 283	174 333	188 972	199 378	209 593
2110 On a payroll basis	..	..	..	131 610	141 079	155 283	174 333	188 972	199 378	209 593
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	10 693	52 985	86 659	147 410	152 198	167 206	184 217	199 153	206 925	216 423
Payments by employers total	10 693	52 985	86 659	147 410	152 198	167 206	184 217	199 153	206 925	216 423
2210 On a payroll basis	..	..	..	147 410	152 198	167 206	184 217	199 153	206 925	216 423
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	460	1 841	10 210	20 420	27 317	31 466	33 745	36 508	38 710	40 454
Payments total	460	1 841	10 210	20 420	27 317	31 466	33 745	36 508	38 710	40 454
2310 On a payroll basis	..	..	..	20 420	27 317	31 466	33 745	36 508	38 710	40 454
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	477	445	0	0	0	0	0	0	0	0
Payroll tax	477	445	..	..	..	..	..	..	..	..
4000 Taxes on property	4 313	9 414	15 321	17 505	21 873	21 012	26 104	31 076	33 439	33 600
4100 Recurrent taxes on immovable property	1 079	2 968	4 461	8 849	10 713	11 315	12 377	13 215	13 654	13 965
4110 Households	644	1 187	1 784	3 540	4 285	4 526	4 951	5 286	5 462	5 586
4120 Others	435	1 780	2 676	5 309	6 428	6 789	7 426	7 929	8 192	8 379
4200 Recurrent taxes on net wealth	2 530	4 362	6 213	433	5	2	700	322	370	382
4210 Individual	973	977	1 425	191	2	1	0	-1	0	0
General wealth tax	471	954	1 425	191	2	1	..	-1	..	..
Equalization of war burden	502	23	0	0	0	0	..	0	..	..
4220 Corporate	1 557	3 385	4 788	242	3	1	700	323	370	382
General wealth tax	490	1 431	1 813	242	3	1	0	-1	0	0
Equalization of war burden	350	15	0	0	0	0	0	0	0	0
Enterprise tax	717	1 939	2 975	0	0	0	0	0	0	0
Bank levy	0	0	0	0	0	0	520	0	14	10
Contribution to Deposit Protection Fund	0	0	0	0	0	0	180	324	356	372
4300 Estate, inheritance and gift taxes	162	520	1 545	2 982	4 203	4 405	4 633	6 290	7 007	6 114
4310 Estate and inheritance taxes	134	416	1 359	2 624	3 699	3 876	4 077	5 535	6 166	5 380
4320 Gift taxes	28	104	186	358	504	529	556	755	841	734
4400 Taxes on financial and capital transactions	542	1 564	3 103	5 241	6 952	5 290	8 394	11 249	12 408	13 139
Real property transfer tax	150	521	1 999	5 081	6 952	5 290	8 394	11 249	12 408	13 139
Additional real property transfer	198	680	148	160	0	0	0	0	0	0
Capital transfer tax	111	200	807	0	0	0	0	0	0	0
Bill of exchange tax	83	163	149	0	0	0	0	0	0	0
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	24 462	77 863	121 577	215 292	256 708	266 095	296 163	313 323	320 480	323 595
5100 Taxes on production, sale, transfer, etc.	23 079	74 406	117 209	208 050	247 547	256 940	277 725	294 292	301 634	311 680
5110 General taxes	12 235	47 779	75 459	140 871	170 387	180 533	197 326	211 936	219 100	226 901
5111 Value added taxes	0	47 779	75 459	140 871	170 387	180 533	197 326	211 936	219 100	226 901
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	12 235	0	0	0	0	0	0	0	0	0
Turnover tax old	11 028	..	..	..	..	..	..	..	..	..
Old turnover tax on import	1 208	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	10 844	26 627	41 750	67 179	76 808	76 067	80 111	82 064	82 254	84 495
5121 Excise duties	8 213	20 566	31 158	57 224	63 811	63 452	64 624	65 320	64 924	66 509
Duty on mineral oils	3 798	10 917	17 701	37 826	38 877	39 601	39 260	39 605	40 135	40 998
Duty on power	0	0	0	3 356	6 439	6 167	6 987	6 560	6 507	7 003
Duty on tobacco	2 402	5 771	8 898	11 443	14 108	13 453	14 131	14 963	14 062	14 299
Duty on alcohol	771	1 986	2 162	2 151	2 169	2 049	2 098	2 073	2 089	2 090
Duty on beer	501	645	693	843	750	708	675	679	673	664
Duty on coffee	488	756	986	1 087	1 016	1 012	1 033	1 024	1 039	1 054
Duty on sugar	59	72	79	0	0	0	0	0	0	0
Duty on tea	16	32	31	0	0	0	0	0	0	0
Duty on salt	20	20	23	0	0	0	0	0	0	0
Duty on electric lamps	34	63	83	0	0	0	0	0	0	0
Duty on playing cards	2	4	0	0	0	0	0	0	0	0
Duty on beverages	46	22	8	6	1	0	0	0	0	0
Duty on acetic acid	3	2	0	0	0	0	0	0	0	0
Duty on champagne	69	274	494	512	451	462	440	416	419	401
Duty on matches	5	2	0	0	0	0	0	0	0	0
Duty on ice cream	1	0	0	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies	8	2	0	0	0	0	0	0	0	0
5123 Customs and import duties	1 658	3 125	3 847	0	0	0	0	0	0	0
Monetary compensation accounts	0	368	1	..	..	..	..	..	..	..
Customs (mainly EU)	1 294	2 353	3 662	..	..	..	..	..	..	..
Agricultural levies EU	364	404	184	..	..	..	..	..	..	..
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	942	2 689	6 443	9 599	13 025	12 583	15 421	16 704	17 292	17 950
Duty transport goods on residents	0	0	0	0	0	0	0	0	0	0
Transport tax	452	0	0	0	0	0	0	0	0	0
Insurance tax	198	910	2 266	7 243	10 410	10 261	11 588	12 445	12 822	13 317
Fire insurance tax	33	124	200	288	319	326	392	413	442	451
Entertainment tax	55	44	140	267	210	376	708	881	985	1 048
Taxes on betting and gambling	204	655	1 046	1 801	1 702	1 412	1 635	1 711	1 808	1 834
Tax on electricity bills	0	956	2 792	0	0	0	0	0	0	0
Aviation tax	0	0	0	0	0	0	955	1 027	1 075	1 116
Gaming casinos levy	0	0	0	0	384	208	143	227	160	184
5127 Other taxes on internat. trade and transactions	0	0	4	5	1	2	2	2	2	2
5128 Other taxes	24	244	298	351	-29	30	64	38	36	34
Levies CECA	24	56	36	0	0	0	0	0	0	0
Cotisation sugar EU	0	112	224	351	-29	30	64	38	36	34
Levy on milk	0	75	38	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	352	340	288	292	280	284
Contributions to the German National Petroleum Stockpiling Agency	..	..	..	..	352	340	288	292	280	284
5200 Taxes on use of goods and perform activities	1 383	3 457	4 368	7 242	9 161	9 155	18 438	19 031	18 846	11 915
5210 Recurrent taxes	1 369	3 454	4 368	7 239	9 161	8 765	17 766	18 286	17 778	11 015
5211 Paid by households: motor vehicles	614	1 892	2 950	5 177	6 823	6 447	6 393	6 855	6 946	6 908
5212 Paid by others: motor vehicles	728	1 475	1 300	1 838	2 075	2 041	2 097	1 950	2 006	2 040
5213 Paid in respect of other goods	27	87	118	224	263	277	9 276	9 481	8 826	2 067
Dog taxes	24	75	101	198	240	258	299	322	336	349
Hunting and fishing taxes	4	13	17	26	23	19	10	10	9	9
Nuclear fuel tax	0	0	0	0	0	0	1 285	1 018	422	-6 284
Licence fee (private households)	0	0	0	0	0	0	6 975	7 383	7 318	7 258
Licence fee (companies)	0	0	0	0	0	0	707	748	741	735
5220 Non-recurrent taxes	14	3	1	3	0	390	672	745	1 068	900
Non-recurrent taxes	..	..	..	..	..	0	0	0	0	0
CO2 emission certificates	..	..	..	..	..	390	672	745	1 068	900
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	172	172	172	172	172	172	172	1 794	1 992	1 962
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	172	172	172	172	172	172	172	216	232	252
SRF bank levy	0	0	0	0	0	0	0	1 578	1 760	1 710
Custom duties collected for the EU	..	..	..	3 394	3 972	4 234	4 251	5 195	5 089	5 043
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	38 356	43 602	45 475	41 890	41 951	42 842	43 440
Tax expenditure component	..	..	..	..	29 499	28 268	25 972	26 817	27 576	28 141
Transfer component	..	..	..	..	14 104	17 207	15 920	15 134	15 266	15 297
Non-wastable tax credits against 1210	..	..	..	962	804	802	426	200	98	24
Tax expenditure component	..	..	..	..	348	326	172	120	52	18
Transfer component	..	..	..	..	456	474	254	80	46	8
Total tax revenue on cash basis	74 359	287 373	454 777	767 052	874 109	903 192	1 037 871	1 125 631	1 179 022	1 229 636
Total tax revenue on accrual basis	..	..	..	..	876 915	903 285	1 039 213	1 127 408	1 182 264	1 231 275
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	2 348	2 009	2 404	2 864	2 614	2 617
Several duties, administrative fees and other revenues	..	..	..	..	2 348	2 009	2 404	2 864	2 614	2 617
Taxes excluded from National Accounts	..	..	..	..	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	..	12 623	9 230	6 054	5 598	5 598	5 534
Capital transfer for uncollected revenue	..	..	..	..	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	..	20 930	6 442	7 354	8 226	8 781	9 324
Miscellaneous differences	..	..	..	..	33 538	33 056	31 883	33 433	34 187	42 064
National Accounts: Taxes and actual social contributions	..	..	..	..	946 354	954 022	1 086 908	1 177 529	1 233 444	1 290 814
Imputed social contributions	..	..	..	..	29 424	32 584	33 444	34 510	36 074	37 043
National Accounts: Taxes and all social contributions	..	..	..	..	975 778	986 606	1 120 352	1 212 039	1 269 518	1 327 857

.. Not available

Note: Year ending 31st December. From 2002 data are on accrual basis. The tax revenues for Germany refer to the old Länder until 1990 and to all Germany beginning in 1991. Heading 1000: In the years up to 2000, the revenues shown take into account the whole amount of non-wastable tax credits including that part paid out by the tax authorities which should, under the OECD criteria, be treated as expenditure. From 2001, the data necessary to make the adjustment have become available and the revenue figures comply with the OECD criteria from that year. The impact of this change is shown in Table D in Part I of this Report. Heading for non-wastable tax credits against 1110 comprise child tax credits (paid out of wage tax revenue), tax credits for owner occupied housing (paid out of assessed income tax revenue) and investment tax credits for unincorporated businesses (for investment in former East Germany; paid out of assessed income tax revenue). Heading for non-wastable tax credits against 1210 are investment tax credits for incorporated businesses (for investment in former East Germany; paid out of corporate income tax revenue).

Source: Finanzbericht, Bonn; Tax Statistics. Unpublished estimates by the Ministry of Finance.

Statlink

Table 5.12. Greece: Detailed country table, 1965-2017

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	116	1 475	11 472	47 200	73 990	72 412	64 558	64 938	68 294	70 126
Total tax revenue exclusive of custom duties	..	..	..	46 990	73 683	72 134	64 410	64 757	68 097	69 860
1000 Taxes on income, profits and capital gains	11	286	2 283	12 662	17 176	15 953	14 015	14 904	15 988	15 965
1100 Of individuals	8	220	1 619	6 127	10 554	9 015	10 780	10 155	10 404	11 227
1110 On income and profits	8	220	1 619	6 102	10 500	8 948	10 698	10 047	10 320	11 148
Personal income tax	..	..	1 414	..	..	..	..	..	..	..
Receipts from previous years	..	..	62	..	..	..	..	..	..	..
Agricultural social security fund	..	..	143	..	..	..	..	..	..	..
1120 On capital gains	0	0	0	25	54	67	82	108	84	79
1200 Corporate	2	56	631	5 625	5 304	5 717	2 071	3 800	4 388	3 510
1210 On profits	2	56	631	5 625	5 304	5 717	2 071	3 800	4 388	3 510
Corporation income tax	2	39	553	..	..	..	..	..	..	..
Receipts from previous years	0	8	33	..	..	..	..	..	..	..
Agricultural social security fund	0	9	46	..	..	..	..	..	..	..
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	1	10	32	910	1 318	1 221	1 164	949	1 196	1 228
Extraordinary taxes	0	10	32	..	..	..	..	..	..	..
Other taxes on income and profits	1	0	0	..	..	..	..	..	..	..
2000 Social security contributions	37	485	3 466	14 284	24 940	24 748	19 354	18 807	19 313	20 746
2100 Employees	15	214	1 735	7 629	13 417	13 292	10 881	11 095	11 597	12 201
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	14	213	1 728	6 655	11 523	11 456	8 473	7 712	7 716	8 545
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	3	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	7	58	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	1	27	79	0	0	0	0	0	0	0
4000 Taxes on property	11	68	532	3 631	4 908	3 741	5 698	5 418	5 491	5 559
4100 Recurrent taxes on immovable property	0	4	22	372	709	553	2 619	3 592	3 672	3 653
4110 Households	0	3	22	..	..	..	..	..	..	..
4120 Others	0	1	0	..	..	..	..	..	..	..
Taxes on immovable property	0	0	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	714	1 208	1 272	1 084	1 083	1 144	1 166
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	1	18	141	372	208	165	99	134	115	154
4310 Estate and inheritance taxes	1	13	85	..	..	..	..	..	..	..
4320 Gift taxes	0	4	55	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	10	44	368	2 035	2 556	1 146	615	547	543	577
Stamp and transaction taxes	10	41	368	2 035	2 556	1 146	615	547	543	577
Receipts from previous years	0	3	0	0	0	0	0	0	0	0
4500 Non-recurrent taxes	0	2	1	27	0	1	0	0	0	0
4510 On net wealth	0	0	0	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	0	2	1	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	111	227	604	1 281	62	17	9
5000 Taxes on goods and services	57	608	5 109	16 413	26 659	27 692	25 343	25 628	27 305	27 590
5100 Taxes on production, sale, transfer, etc.	51	564	4 881	14 576	24 234	25 225	21 386	21 317	23 151	23 265
5110 General taxes	12	194	3 040	9 234	17 020	16 504	13 100	13 190	14 595	14 905
5111 Value added taxes	0	0	2 821	8 927	16 511	15 958	12 593	12 885	14 333	14 642
5112 Sales tax	9	185	123	0	0	0	0	0	0	0
5113 Other	2	9	96	307	509	546	507	305	262	263
Other taxes on goods and services	1	9	34	307	509	546	507	305	262	263
Receipts from previous years	1	0	62	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	39	370	1 789	5 305	7 100	8 642	8 177	8 027	8 426	8 224
5121 Excise duties	20	165	1 372	4 058	5 876	7 565	6 995	6 927	7 129	6 876
Duty on tobacco products	8	45	357	1 769	2 657	2 712	2 506	2 365	2 563	2 028
Duty on alcohol and spirits	1	7	50	262	334	501	417	393	493	535
Duty on mineral oil	7	75	637	2 016	2 878	4 242	3 894	3 971	3 888	4 085
Duty on sugar	3	6	0	0	0	0	0	0	0	0
Duty on coton and other products	0	30	328	11	7	110	178	198	185	228
5122 Profits of fiscal monopolies	2	6	0	0	0	0	0	0	0	0
5123 Customs and import duties	12	94	112	10	7	1	5	0	0	0
Import duties	11	90	111	10	7	1	5	..	..	..
Agricultural social security fund	1	5	1	0	0	0	0	..	0	0
5124 Taxes on exports	0	1	1	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	2	47	293	1 237	1 217	1 076	1 177	1 100	1 297	1 348
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	4	58	10	0	0	0	0	0	0	0
Agricultural social security fund	2	..	..	..	..	..	..	..	..	..
Other taxes	2	..	..	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	52	37	114	79	109	100	130	136
5200 Taxes on use of goods and perform activities	6	44	228	1 320	2 169	1 682	2 954	3 217	3 190	3 444
5210 Recurrent taxes	5	24	219	1 320	2 169	1 682	2 954	3 217	3 190	3 444
Motor vehicle tax	5	0	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	23	210	281	598	825	781	780	788	795
5212 Paid by others: motor vehicles	..	0	8	735	1 182	272	120	207	232	264
5213 Paid in respect of other goods	0	1	1	304	389	585	2 053	2 230	2 170	2 385
Taxes on boats/ships	0	0	1	..	..	..	..	..	..	..
5220 Non-recurrent taxes	1	20	9	0	0	0	0	0	0	0
Exceptional tax on construction of buildings	0	..	9	..	..	..	..	..	..	..
Building permits	0	..	0	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	517	256	785	1 003	1 094	964	881
6000 Other taxes	0	1	3	0	0	0	0	0	0	0
6100 Paid solely by business	..	0	0	..	..	..	..	..	..	..
6200 Other	..	1	3	..	..	..	..	..	..	..
Custom duties collected for the EU	..	..	..	210	307	278	148	181	197	266
Total tax revenue on cash basis	116	1 475	11 472	45 979	72 429	73 083	62 632	63 230	66 808	67 618
Total tax revenue on accrual basis	..	..	..	47 200	73 990	72 412	64 558	64 938	68 294	70 126
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Tax (Employer's actual social contributions)	..	..	..	..	..	..	..	..	..	..
Tax (Employee's actual social contributions)	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	47 200	73 990	72 412	64 558	64 938	68 294	70 126
Imputed social contributions	..	..	..	2 055	3 952	4 952	5 101	5 615	5 595	5 220
National Accounts: Taxes and all social contributions	..	..	..	49 255	77 942	77 364	69 659	70 553	73 889	75 346

.. Not available

Note: Year ending 31st December. From 1998 data are on accrual basis.

Source: Ministry of Finance, General accounting Office, 20th Directorate of Budget except the heading 2000 provided by the National Statistics Bureau.

Statlink

Table 5.13. Hungary: Detailed country table, 1965-2017

Million HUF

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	..	..	..	5 140 592	10 114 322	10 145 488	11 480 591	13 288 991	13 887 642	14 642 332
Total tax revenue exclusive of custom duties	..	..	..	..	10 086 341	10 120 484	11 454 253	13 250 031	13 846 022	14 596 929
1000 Taxes on income, profits and capital gains	..	..	..	1 247 420	2 539 389	2 098 578	2 026 518	2 428 430	2 684 571	2 873 577
1100 Of individuals	..	..	..	954 698	1 838 563	1 768 830	1 610 329	1 814 908	1 853 431	2 075 248
1110 On income and profits	..	..	..	954 698	1 838 563	1 768 830	1 610 329	1 814 908	1 853 431	2 075 248
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	292 722	700 826	329 748	416 189	613 522	831 140	798 329
Corporate income tax	..	..	..	292 722	510 781	323 370	322 467	539 777	756 652	710 069
Research and development fund levy	..	..	..	0	0	0	0	0	0	0
Financial institutions' special tax	..	..	..	0	10 890	21 618	27 686	19 995	14 513	10 859
Separate tax for companies	..	..	..	0	178 598	-32 390	0	0	0	0
Medicine tax	..	..	..	0	558	163	111	0	0	0
Energy corporations' special tax	..	..	..	0	0	16 987	54 060	41 608	46 218	53 124
Small business tax	..	..	..	0	0	0	11 865	12 142	13 757	24 277
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
Interest withholding	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	1 506 755	3 402 194	3 184 209	3 745 638	4 293 731	4 613 936	4 704 101
2100 Employees	..	..	..	275 323	941 682	1 069 050	1 593 836	1 784 485	1 989 780	2 344 708
Pensions	..	..	..	150 585	336 855	488 670	875 707	983 459	1 043 209	1 190 212
Health	..	..	..	81 874	513 633	472 561	591 729	656 158	703 226	802 505
Unemployment	..	..	..	42 864	91 194	107 819	126 400	144 868	243 345	351 991
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	1 213 190	2 402 941	2 047 626	2 126 488	2 480 101	2 594 178	2 329 000
Pensions	..	..	..	734 456	1 508 490	1 857 334	2 101 798	2 087 117	2 032 688	1 797 898
Health	..	..	..	385 019	693 705	116 587	24 690	389 808	560 395	529 899
Unemployment	..	..	..	93 715	200 746	73 705	0	3 176	1 095	1 203
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	873	2 534	21 232	0	0	0	0
Pensions: of which	..	..	..	0	0	0	..	..	..	..
Self-employed	..	..	..	..	..	..	..	..	..	..
Unemployed	..	..	..	..	..	..	..	..	..	..
Retired	..	..	..	..	..	..	..	..	..	..
Other	..	..	..	..	..	..	..	..	..	..
Health: of which	..	..	..	873	2 534	21 232	..	..	..	..
Self-employed	..	..	..	873	2 534	21 232	..	..	..	..
Unemployed	..	..	..	0	0	0	..	..	..	..
Retired	..	..	..	0	0	0	..	..	..	..
Other	..	..	..	0	0	0	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	17 368	55 037	46 301	25 314	29 145	29 978	30 393
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	183 430	82 068	115 951	168 749	199 334	220 784	275 643
Rehabilitation contribution	..	..	..	2 184	13 559	56 004	64 400	67 460	70 496	80 661
Training levy	..	..	..	13 186	36 612	47 083	63 536	66 153	70 295	81 224
Wage guarantee contribution	..	..	..	0	0	0	0	0	0	0
Communal tax on enterprises	..	..	..	1 192	1 261	1 170	2	0	0	0
Health contribution	..	..	..	166 869	20 427	2 262	0	0	0	0
Medicine tax	..	..	..	0	10 209	9 431	9 547	10 283	8 631	12 757
Tax on home-workers	..	..	..	0	0	1	23	29	32	29
Lump sum tax for small taxpayers	..	..	..	0	0	0	31 241	55 409	71 330	100 972
4000 Taxes on property	..	..	..	89 024	202 711	312 058	388 824	437 952	391 912	410 674
4100 Recurrent taxes on immovable property	..	..	..	30 810	72 071	92 525	190 249	200 908	210 279	218 058
Land tax	..	..	..	0	0	0	0	0	0	0
Building tax	..	..	..	22 262	54 556	71 025	102 719	111 965	117 522	123 130
Development land tax	..	..	..	3 099	6 900	9 861	19 395	19 102	22 112	24 018
Communal tax on recreational howes	..	..	..	893	1 412	1 515	21	26	8	8
Communal tax on households	..	..	..	4 557	9 069	10 124	13 175	13 451	14 589	14 765
Luxury tax	..	..	..	0	134	0	0	0	0	0
Public utility tax	..	..	..	0	0	0	54 939	55 906	55 032	55 042
Community tax	..	..	..	0	0	0	0	458	1 016	1 095
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	0	0	135 652	128 560	136 282	59 791	53 392
Surtax payable by financial institutions	..	..	..	..	..	135 652	128 560	136 282	59 791	53 392
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	5 460	13 175	6 264	5 307	7 373	8 278	9 393
4310 Estate and inheritance taxes	..	..	..	4 020	10 775	4 242	4 097	6 230	6 980	8 164
Inheritance tax-local	..	..	..	2 010	4 658	1 858	0	0	0	0
Inheritance tax-central	..	..	..	2 010	6 117	2 385	4 097	6 230	6 980	8 164
4320 Gift taxes	..	..	..	1 440	2 400	2 021	1 210	1 143	1 298	1 229
Gift tax-local	..	..	..	720	1 038	885	0	0	0	0
Gift tax-central	..	..	..	720	1 363	1 136	1 210	1 143	1 298	1 229
4400 Taxes on financial and capital transactions	..	..	..	52 754	117 465	77 618	64 708	93 389	113 564	129 831
Property transfer tax-local	..	..	..	26 349	50 783	33 990	0	0	0	0
Property transfer tax-central	..	..	..	26 405	66 682	43 628	64 708	93 389	113 564	129 831
4500 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	2 081 107	3 803 630	4 350 310	5 048 359	5 833 760	5 882 758	6 285 353
5100 Taxes on production, sale, transfer, etc.	..	..	..	2 052 380	3 722 487	4 238 757	4 923 663	5 695 624	5 735 486	6 136 059
5110 General taxes	..	..	..	1 340 572	2 622 027	3 010 781	3 414 342	4 097 513	4 104 591	4 460 258
5111 Value added taxes	..	..	..	1 153 750	2 013 271	2 325 608	2 693 555	3 307 312	3 297 156	3 625 111
5112 Sales tax	..	..	..	0	0	37 795	47 927	50 635	51 719	65 133
Public health product tax	..	..	..	..	..	0	19 090	29 882	28 983	34 171
Hydrocarbons stockholding fee	..	..	..	..	..	37 795	28 837	20 753	22 736	30 962
5113 Other	..	..	..	186 823	608 756	647 378	672 860	739 566	755 716	770 014
Local tax on company sales	..	..	..	186 823	427 134	443 093	500 868	584 380	608 981	638 731
Simplified business tax	..	..	..	0	152 812	181 880	110 021	89 406	81 138	63 641
Research and development contribution	..	..	..	0	28 810	22 405	61 971	65 780	65 597	67 642
5120 Taxes on specific goods and services	..	..	..	711 808	1 100 461	1 227 976	1 509 321	1 598 111	1 630 895	1 675 801
5121 Excise duties	..	..	..	533 502	969 730	929 881	992 270	1 119 189	1 150 550	1 157 642
Road fund petrol tax	..	..	..	0	0	0	0	0	0	0
Alcohol production duty	..	..	..	3 848	5 621	3 021	196	8 007	2 249	6 803
Water fund tax	..	..	..	6 017	13 171	14 444	13 164	12 305	13 021	12 225
Forestry fund tax	..	..	..	2 858	3 353	284	0	0	0	0
Environment petrol tax	..	..	..	14 837	19 447	17 274	46 711	65 534	70 894	77 792
Budget excises (central budget)	..	..	..	505 942	916 869	877 778	915 547	1 015 555	1 045 887	1 041 979
Coffee	..	..	..	3 200	0	0	0	0	0	0
Alcohol	..	..	..	53 500	88 600	83 078	85 487	87 369	101 515	86 315
Tobacco	..	..	..	107 000	252 400	251 778	312 509	321 922	298 080	294 071
Petrol	..	..	..	156 000	218 200	216 728	189 755	206 220	216 079	221 662
Diesel	..	..	..	157 000	256 600	293 588	308 736	375 026	402 943	411 037
Other oil	..	..	..	6 000	2 200	2 567	3 451	3 608	3 623	3 873
Other budget excises	..	..	..	30 343	93 442	30 039	15 608	21 410	23 647	25 021
Energy tax	..	..	..	0	11 269	17 080	16 652	17 788	18 499	18 843
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	137 730	9 193	8 425	8 970	13 392	12 944	15 148
Customs duties	..	..	..	137 730	9 193	8 425	8 970	13 392	12 944	15 148
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	40 576	105 879	289 020	507 201	464 765	466 533	502 157
Gambling tax	..	..	..	27 935	71 804	62 718	41 316	44 972	33 126	38 067
Tourism tax	..	..	..	4 379	0	0	0	0	0	0
Communal tourism tax	..	..	..	2 943	4 935	5 798	8 411	10 475	11 676	13 602
Cultural contribution	..	..	..	4 387	8 432	1 096	105	127	172	93
Pork slaughterhouse tax	..	..	..	32	0	0	0	0	0	0
Breeding contribution	..	..	..	899	919	0	0	0	0	0
Medicine tax	..	..	..	0	19 789	28 104	40 496	45 529	43 580	45 940
Surtax payable by financial institutions	..	..	..	0	0	39 611	1 217	3 441	3 966	1 857
Specific sectors' surtax	..	..	..	0	0	151 693	9 815	285	-870	1 112
Telecommunication services tax	..	..	..	0	0	0	50 176	54 516	53 162	53 609
Accident tax	..	..	..	0	0	0	23 313	27 694	32 876	37 904
Insurance tax	..	..	..	0	0	0	28 088	30 108	32 870	35 729
Financial transaction levy	..	..	..	0	0	0	289 321	205 616	201 600	216 336
Waste dumping contribution	..	..	..	0	0	0	6 639	11 123	8 742	12 036
Advertising tax	..	..	..	0	0	0	0	5 675	13 010	4 730
Protection Fund levies (BEVA)	..	..	..	0	0	0	1 000	2 600	9 343	10 221
Protection Fund levies (OBA)	..	..	..	0	0	0	7 299	14 391	14 750	15 613
Protection Fund levies (Resolution Fund)	..	..	..	0	0	0	0	7 290	7 397	8 712
Protection Fund levies (SZHTKA)	..	..	..	0	0	0	5	923	1 133	1 023
Protection Fund levies (KA)	..	..	..	0	0	0	0	0	0	5 573
Tourism development contribution	..	..	..	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
Previous differential producer's turnover tax	..	..	..	..	..	..	..	..	..	..
5128 Other taxes	..	..	..	0	15 659	650	881	765	868	854
Sugar duty	..	..	..	..	15 659	650	881	765	868	854
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	28 727	81 143	111 553	124 696	138 136	147 271	149 294
5210 Recurrent taxes	..	..	..	25 454	74 268	106 903	121 126	130 237	137 559	136 129
Tax on domestically registered vehicles-local	..	..	..	12 622	62 432	71 112	69 248	73 247	73 130	76 361
Tax on domestically registered vehicles-extra budget	..	..	..	0	0	0	0	0	0	0
Tax on domestically registered vehicles-central	..	..	..	8 250	0	79	0	0	0	0
Tax on foreign registered vehicles extra budget fund	..	..	..	0	0	0	0	0	0	0
Tax on foreign registered vehicles-central	..	..	..	3 078	1 655	1 397	0	0	0	0
Company car tax	..	..	..	0	0	25 867	32 935	31 570	32 085	33 339
5211 Paid by households: motor vehicles	..	..	..	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	..	1 504	10 181	8 448	18 943	25 420	32 344	26 429
Environmental protection charge	..	..	..	5	13	27	0	0	0	0
Fishing development contribution	..	..	..	40	104	0	0	0	0	0
Environmental pollution charge	..	..	..	0	8 785	7 653	7 861	6 680	5 276	5 109
Air pollution levy	..	..	..	751	610	53	0	0	0	0
Water pollution levy	..	..	..	225	186	0	0	0	0	0
Toxic waste levy	..	..	..	65	42	130	0	0	0	0
Noise abatement levy	..	..	..	13	8	19	0	0	0	0
Unidentified environmental protection levies paid to local governments	..	..	..	404	433	566	521	265	241	274
Sale of emission allowances	..	..	..	0	0	0	10 561	17 479	25 754	19 830
Concession fees (tobacco shops)	..	..	..	0	0	0	0	996	1 073	1 216
5220 Non-recurrent taxes	..	..	..	3 273	6 875	4 650	3 570	7 899	9 712	13 165
Land protection levy	..	..	..	1 640	3 777	2 488	1 881	3 610	5 450	8 771
Vehicle weight fee	..	..	..	805	1 288	820	624	0	0	0
Game protection contribution	..	..	..	178	176	1	0	0	0	0
Casino license fee	..	..	..	650	1 635	1 341	1 065	4 289	4 262	4 394
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	32 857	56 348	59 378	76 165	56 824	52 061	47 581
Unallocable tax penalties	..	..	..	23 546	33 321	36 250	56 836	35 530	30 767	24 783
6100 Paid solely by business	..	..	..	9 311	23 028	23 128	19 329	21 294	21 294	22 798
Nuclear contribution	..	..	..	9 311	22 828	23 128	19 329	21 294	21 294	22 798
Medicine tax	..	..	..	0	200	0	0	0	0	0
6200 Other	..	..	..	0	0	0	0	0	0	0
Custom duties collected for the EU	..	..	..	..	27 981	25 004	26 337	38 960	41 620	45 403
Total tax revenue on cash basis	..	..	..	5 140 592	10 020 734	10 051 249	11 554 613	13 227 403	13 747 176	14 400 054
Total tax revenue on accrual basis	..	..	..	..	10 114 322	10 145 488	11 480 591	13 288 991	13 887 642	14 642 332
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	45 120	37 453	67 094	85 587	92 787	87 181
Social security contributions	..	..	..	..	0	71	29 592	49 911	56 886	52 736
Duty for state procedures	..	..	..	..	45 084	37 331	37 417	35 653	35 875	34 424
Other taxes	..	..	..	..	36	51	85	23	26	21
Taxes excluded from National Accounts	..	..	..	..	-49 439	-53 707	-71 167	-48 414	-43 192	-37 311
Water fund tax	..	..	..	..	-13 171	-14 444	-13 164	-12 305	-13 021	-12 225
Tax on foreign registered vehicles	..	..	..	..	-1 655	-1 397	0	0	0	0
Environmental protection fee	..	..	..	..	-446	-593	-520	-265	-241	-274
Air pollution levy	..	..	..	..	-610	-53	0	0	0	0
Water pollution levy	..	..	..	..	-186	0	0	0	0	0
Toxic waste levy	..	..	..	..	-42	-130	0	0	0	0
Noise abatement levy	..	..	..	..	-8	-19	0	0	0	0
Vehicle weight fee	..	..	..	..	0	-820	-624	0	0	0
Unallocable tax penalties	..	..	..	..	-33 320	-36 250	-56 836	-35 530	-30 767	-24 783
Tax on home-workers	..	..	..	..	0	-1	-23	-29	-32	-29
Specific sectors' surtax correction	..	..	..	..	0	0	0	-285	870	0
Difference in treatment of tax credits	..	..	..	..	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	..	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	..	1 762	1 585	1 503	1 229	1 235	1 163
Miscellaneous differences	..	..	..	..	-2 687	-9	-2	-1	-16	0
Inheritance tax	..	..	..	..	0	0	0	0	0	0
Gift tax	..	..	..	..	0	0	0	0	0	0
Property transfer tax	..	..	..	..	0	0	0	0	0	0
Rounding	..	..	..	..	4	0	-2	-1	4	0
Taxes on income and profits	..	..	..	..	-2 087	0	0	0	0	0
Corporate income tax	..	..	..	..	0	0	0	0	0	0
Customs duties	..	..	..	..	-603	-9	0	0	-20	0
Vehicle weight fee	..	..	..	..	0	0	0	0	0	0
Environment petrol tax	..	..	..	..	0	0	0	0	0	0
Social security contributions	..	..	..	..	0	0	0	0	0	0
Credit institutions' special tax	..	..	..	..	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	..	10 109 078	10 130 810	11 478 019	13 327 392	13 938 456	14 693 365
Imputed social contributions	..	..	..	..	21 113	24 841	21 669	28 783	15 438	18 607
National Accounts: Taxes and all social contributions	..	..	..	..	10 130 191	10 155 651	11 499 688	13 356 175	13 953 894	14 711 972

.. Not available

Note: Year ending 31st December. From 2002, data are on accrual basis. Heading 5121: the aggregate figure for excise tax revenues is on a cash basis. Revenue from specific excises is in several cases reported on an accrual basis. Tax base for "Environment petrol tax" is broader than petrol only. Heading 5123: part of environmentally related payments is attributable to Local government. It is not possible to present a more detailed breakdown of these figures.

Source: Ministry of Finance, Economic Department.

Statlink

Table 5.14. Iceland: Detailed country table, 1965-2017

Million ISK

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	60	4 731	114 932	254 556	531 760	540 276	676 142	812 002	1 265 609	981 364
1000 Taxes on income, profits and capital gains	13	1 211	34 106	101 473	241 378	239 664	315 577	380 979	429 545	482 568
1100 Of individuals	12	1 092	30 908	88 492	180 070	197 318	258 623	297 979	337 457	373 009
1110 On income and profits	..	..	..	88 492	180 070	197 318	258 623	297 979	337 457	373 009
1120 On capital gains	..	..	..	0	0	..	0	0	0	0
1200 Corporate	1	119	3 198	8 356	32 555	14 609	40 479	52 544	62 152	79 993
1210 On profits	..	..	..	8 356	32 555	14 609	40 479	52 544	62 152	79 993
1220 On capital gains	..	..	..	0	0	..	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	4 625	28 754	27 737	16 475	30 457	29 936	29 566
2000 Social security contributions	5	102	3 607	19 680	39 594	63 599	69 899	79 707	85 370	89 649
2100 Employees	0	0	315	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	5	102	3 292	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	0	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	19 680	39 594	63 599	69 899	79 707	85 370	89 649
2410 On a payroll basis	..	..	..	19 680	39 594	63 599	69 899	79 707	85 370	89 649
2420 On an income tax basis	..	..	..	0	0	..	0	0	0	0
3000 Taxes on payroll and workforce	1	180	4 071	184	1 519	2 827	6 534	6 638	7 375	7 946
4000 Taxes on property	2	297	9 689	19 983	32 523	38 068	46 493	43 487	432 554	53 958
4100 Recurrent taxes on immovable property	1	138	4 131	10 107	20 567	28 542	30 664	34 879	38 654	43 364
4110 Households	0	50	1 862	..	..	..	..	..	..	..
4120 Others	1	88	2 269	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	69	2 402	5 173	-8	3 849	8 886	657	359	346
4210 Individual	..	29	1 476	..	..	..	..	..	..	..
4220 Corporate	..	40	926	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	6	235	765	1 663	2 613	2 437	2 919	3 719	4 268
4310 Estate and inheritance taxes	0	6	235	765	1 663	2 613	2 437	2 919	3 719	4 268
4320 Gift taxes	0	0	0	0	0	..	0	0	0	0
4400 Taxes on financial and capital transactions	1	84	2 921	3 143	9 484	2 656	3 973	4 327	4 853	4 581
4500 Non-recurrent taxes	0	0	0	113	460	146	233	362	384 594	528
4510 On net wealth	..	..	..	0	0	..	0	0	0	0
4520 Other non-recurrent taxes	..	..	..	113	460	146	233	362	384 594	528
4600 Other recurrent taxes on property	0	0	0	681	356	263	299	343	376	871
5000 Taxes on goods and services	37	2 834	58 943	112 245	214 988	190 131	226 619	262 828	295 844	330 795
5100 Taxes on production, sale, transfer, etc.	37	2 778	56 564	100 669	191 957	178 995	215 271	250 095	277 088	311 200
5110 General taxes	10	1 368	37 084	72 667	137 593	122 393	149 828	183 674	205 435	233 951
5111 Value added taxes	0	0	32 698	72 667	137 593	122 393	149 828	183 674	205 435	233 951
5112 Sales tax	10	1 368	4 386	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	27	1 410	19 480	28 002	54 364	56 603	65 444	66 421	71 653	77 249
5121 Excise duties	1	311	2 346	23 585	45 891	46 711	55 171	56 909	61 710	67 717
5122 Profits of fiscal monopolies	5	263	5 986	..	0	0	..	..	..	..
5123 Customs and import duties	20	715	9 181	2 702	5 446	5 950	5 815	4 989	5 087	3 912
5124 Taxes on exports	1	2	0	1	0	2	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	1	69	1 404	1 715	3 026	3 940	4 457	4 523	4 856	5 620
5127 Other taxes on internat. trade and transactions	0	50	563	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	1	56	2 379	11 576	23 032	11 135	11 347	12 733	18 756	19 595
5210 Recurrent taxes	1	56	2 379	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	0	10	970	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	0	41	1 331	..	..	..	..	..	..	..
5213 Paid in respect of other goods	0	5	78	..	..	..	..	..	..	..
5220 Non-recurrent taxes	0	0	0	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	2	107	4 516	991	1 758	5 988	11 020	38 364	14 921	16 448
6100 Paid solely by business	2	107	4 145	418	628	763	5 255	32 477	9 099	10 331
6200 Other	0	0	371	573	1 130	5 225	5 766	5 887	5 822	6 117
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	..	..	..	0	0	0	0
Tax expenditure component	..	..	..	..	..	..	0	0	0	0
Transfer component	..	..	..	..	..	..	0	0	0	0
Non-wastable tax credits against 1210	..	..	..	..	..	..	1 085	1 304	1 558	2 780
Tax expenditure component	..	..	..	..	..	..	148	176	261	438
Transfer component	..	..	..	..	..	..	937	1 128	1 297	2 341
Total tax revenue on cash basis	60	4 731	114 932	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	254 556	531 760	540 276	676 142	812 002	1 265 609	981 364
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	-765	-1 663	-2 613	-2 437	-2 919	-3 719	-4 268
Estate and inheritance taxes (4310)	..	..	..	-765	-1 663	-2 613	-2 437	-2 919	-3 719	-4 268
Difference in treatment of tax credits	..	..	..	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	253 791	530 097	537 662	673 704	809 084	1 261 890	977 096
Imputed social contributions	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and all social contributions	..	..	..	253 791	530 097	537 662	673 704	809 084	1 261 890	977 096

.. Not available

Note: Year ending 31st December. From 1998 data are on accrual basis. The 2016 figure for Iceland includes the one-off revenues from stability contributions.

Source: Ministry of Finance, Economic Department.

Statlink

Table 5.15. Ireland: Detailed country table, 1965-2017

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	317	4 046	12 260	33 344	59 930	45 311	50 788	60 657	63 470	66 916
Total tax revenue exclusive of custom duties	..	..	..	33 136	59 657	45 082	50 542	60 331	63 160	66 581
1000 Taxes on income, profits and capital gains	82	1 478	4 662	14 551	24 521	17 544	20 482	26 044	27 370	29 078
1100 Of individuals	53	1 294	4 059	10 650	18 127	13 592	16 204	19 167	20 013	20 876
1110 On income and profits	53	1 286	4 023	9 876	15 029	13 247	15 836	18 498	19 193	20 050
Income tax	66	1 286	4 023	9 876	15 029	13 247	15 836	18 498	19 193	20 050
Surtax	3	0	0	0	0	0	0	0	0	0
Income tax paid by corporations	-17	0	0	0	0	0	0	0	0	0
1120 On capital gains	0	8	36	774	3 097	345	369	669	820	826
1200 Corporate	29	184	603	3 900	6 395	3 945	4 273	6 873	7 353	8 198
1210 On profits	29	184	603	3 900	6 395	3 945	4 273	6 873	7 353	8 198
Corporation profits tax	12	2	0	0	0	0	0	0	0	0
Corporation tax	0	176	603	3 885	6 393	3 944	4 272	6 872	7 352	8 197
Income tax paid by corporation	17	0	0	0	0	0	0	0	0	0
Agricultural produce duty	0	6	0	14	1	1	1	1	1	1
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	2	0	7	4	4	4	4
2000 Social security contributions	21	578	1 729	3 947	8 126	8 442	9 019	10 218	10 717	11 439
2100 Employees	10	190	570	943	1 909	3 179	3 290	3 547	3 461	3 740
2110 On a payroll basis	..	..	570	943	1 909	3 179	3 290	3 547	3 461	3 740
2120 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2200 Employers	10	380	1 092	2 814	5 796	4 932	5 326	6 211	6 653	7 177
2210 On a payroll basis	..	..	1 092	2 814	5 796	4 932	5 326	6 211	6 653	7 177
2220 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	0	8	67	190	421	331	403	460	603	522
2310 On a payroll basis	..	..	67	190	421	331	403	460	603	522
2320 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	9	159	15	411	310	314	357	390	431
4000 Taxes on property	48	213	569	1 902	4 789	2 389	3 632	3 918	3 842	3 821
4100 Recurrent taxes on immovable property	39	139	312	587	1 233	1 322	1 724	1 864	1 817	1 826
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	1	0	0	0	0	536	169	0	0
4210 Individual	..	..	..	..	..	..	0	0	0	0
4220 Corporate	..	..	..	0	0	0	536	169	0	0
4300 Estate, inheritance and gift taxes	6	14	48	225	405	235	278	401	411	448
4310 Estate and inheritance taxes	6	14	45	210	337	192	259	365	376	417
Estate duty	5	..	..	..	..	..	..	..	..	..
Legacy duty	1	..	..	..	..	..	..	..	..	..
Succession duty	0	..	..	..	..	..	..	..	..	..
4320 Gift taxes	0	0	3	15	68	43	20	36	34	31
4400 Taxes on financial and capital transactions	3	59	209	1 090	3 151	832	1 093	1 484	1 613	1 547
Stamp duty	3	59	209	1 090	3 151	832	1 093	1 484	1 613	1 547
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	167	1 769	5 141	12 721	21 809	16 390	17 071	19 781	20 654	21 706
5100 Taxes on production, sale, transfer, etc.	155	1 741	4 940	12 166	20 710	15 090	15 542	17 834	18 749	19 697
5110 General taxes	18	597	2 500	7 643	14 355	10 067	10 372	11 956	12 802	13 111
5111 Value added taxes	0	597	2 500	7 643	14 355	10 067	10 372	11 956	12 802	13 111
Value added tax	..	597	2 500	7 643	14 355	10 067	10 372	11 956	12 802	13 111
5112 Sales tax	18	0	0	0	0	0	0	0	0	0
Turnover tax	18	..	..	..	..	..	..	..	..	..
Wholesale tax	0	..	..	..	..	..	..	..	..	..
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	137	1 143	2 440	4 523	6 354	5 023	5 170	5 878	5 948	6 585
5121 Excise duties	124	1 045	2 084	4 402	6 125	4 859	5 013	5 474	5 766	6 163
Beer	19	192	356	475	459	316	363	418	429	419
Oils	31	330	745	1 491	2 204	2 099	2 035	2 120	2 179	2 233
Spirits	16	148	153	241	363	244	282	313	343	352
Table waters	0	11	23	0	0	0	0	0	0	0
Tobacco	50	187	419	1 035	1 192	1 160	1 064	1 055	1 098	1 397
Wine, cider, perry	1	18	46	154	297	266	354	414	440	446
Motor vehicle (incl. tyres)	7	148	331	985	1 554	395	459	702	814	850
Others	1	11	11	20	57	379	457	451	464	467
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	10	62	147	0	0	0	0	0	0	0
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
UE agriculture levies	..	..	..	..	..	..	..	..	..	..
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	3	21	171	122	229	164	157	404	357	520
Duty on betting	2	19	37	59	36	30	26	37	50	52
Sweepstakes duty	1	1	0	0	0	0	0	0	0	0
Bank levy	0	0	46	61	66	-70	-23	190	96	247
Other	0	1	88	2	127	204	154	178	210	221
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	14	37	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	11	28	201	555	1 100	1 300	1 530	1 947	1 904	2 009
5210 Recurrent taxes	11	28	201	555	1 100	1 300	1 530	1 947	1 904	2 009
5211 Paid by households: motor vehicles	6	14	100	373	723	768	885	890	833	809
5212 Paid by others: motor vehicles	5	11	82	124	239	256	284	281	263	255
5213 Paid in respect of other goods	0	3	20	58	138	276	360	776	809	944
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	0	0	0	6	23	12	12	8
6100 Paid solely by business	..	..	..	..	..	0	0	0	0	0
6200 Other	..	..	..	0	0	6	23	12	12	8
Custom duties collected for the EU	..	..	..	208	273	229	247	327	311	334
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	..	843	1 073	816	555	523	523
Tax expenditure component	..	..	..	..	843	1 073	816	555	523	523
Transfer component	..	..	..	..	0	0	0	0	..	0
Total tax revenue on cash basis	317	4 046	12 260	32 978	59 976	45 342	50 642	60 324	62 927	66 793
Total tax revenue on accrual basis	..	..	..	33 344	59 930	45 311	50 788	60 657	63 470	66 916
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	178	178	177	177	178
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	0	843	1 073	816	555	523	523
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	33 344	60 773	46 561	51 782	61 389	64 170	67 617
Imputed social contributions	..	..	..	1 366	2 579	1 053	1 402	1 182	1 337	1 214
National Accounts: Taxes and all social contributions	..	..	..	34 710	63 352	47 614	53 185	62 571	65 507	68 831

.. Not available

Note: The personal income tax data shown for the country table for Ireland is different to the ESA2010 presentation as the expenditure component of the payable tax credits are excluded in accordance with the OECD Interpretative Guide. The data for years 1965 to 1973 are on fiscal year basis (commencing on 1st April) and are therefore not strictly comparable with the data for later years, which are on a calendar year basis. From 1998, data are on accrual basis. Heading 1200: Capital gains taxes paid by corporations are included in heading 1210. Heading 2100: Includes contributions by self-employed and certain voluntary contributions. Heading 2200: Since 1976 income tax paid by corporations and corporation profits tax have been replaced by corporation tax. Heading 5111: Includes arrears of the wholesale and turnover taxes. Tax receipts in 1988 were inflated by the success of the new arrangements for assessment and collection of tax.These arrangements included an amnesty for tax arrears paid by 30th September. This amnesty waived penalities and interest charge tax. It resulted in payments of 631 millons of euros spread across the main tax headings.

Source: Annual Report of he Revenue Commissioners, Financial Accounts and National Income and Expenditure Accounts.

Statlink

Table 5.16. Israel: Detailed country table, 1965-2017

Million ILS

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	..	..	..	188 276	251 291	268 555	325 343	364 250	381 575	413 433
1000 Taxes on income, profits and capital gains	..	..	..	74 551	91 522	78 265	101 382	113 841	120 497	146 948
1100 Of individuals	..	..	..	54 753	56 426	48 214	57 212	70 760	75 604	85 410
1110 On income and profits	..	..	..	53 698	55 205	47 550	55 782	68 280	72 964	79 410
On wages – deduction at source	..	..	..	45 278	45 507	40 159	46 359	53 962	58 218	62 430
On self employement income – deduction at source	..	..	..	2 655	3 676	3 135	3 891	4 880	4 453	5 243
On self employement income – other	..	..	..	5 764	6 022	4 256	5 532	9 438	10 293	11 737
1120 On capital gains	..	..	..	1 055	1 221	664	1 430	2 480	2 640	6 000
1200 Corporate	..	..	..	18 001	30 210	23 113	36 639	34 676	37 767	41 909
1210 On profits	..	..	..	16 109	27 582	22 291	33 939	33 476	36 667	40 049
deduction at source	..	..	..	1 991	2 550	2 271	2 611	3 075	2 902	3 309
In lieu of VAT on the profits of Financial Institutions	..	..	..	1 290	2 200	1 920	2 440	1 910	1 990	2 070
Other	..	..	..	12 828	22 832	18 100	28 888	28 491	31 775	34 670
1220 On capital gains	..	..	..	1 892	2 628	822	2 700	1 200	1 100	1 860
1300 Unallocable between 1100 and 1200	..	..	..	1 797	4 886	6 938	7 531	8 405	7 126	19 629
Tax deducted at the source on the capital market	..	..	..	1 797	4 886	6 938	7 531	8 405	7 126	19 629
2000 Social security contributions	..	..	..	27 565	37 909	45 343	53 364	59 561	63 452	66 783
2100 Employees	..	..	..	15 771	23 093	27 788	31 537	34 692	35 913	37 884
2110 On a payroll basis	..	..	..	15 771	23 093	27 788	31 537	34 692	35 913	37 884
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	..	..	8 182	9 960	11 427	15 026	17 247	19 453	20 596
2210 On a payroll basis	..	..	..	8 182	9 960	11 427	15 026	17 247	19 453	20 596
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	..	..	3 612	4 856	6 128	6 802	7 622	8 085	8 303
2310 On a payroll basis	..	..	..	3 612	4 856	6 128	6 802	7 622	8 085	8 303
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	..	..	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	6 850	9 920	10 280	12 780	13 770	14 070	15 196
Employers tax on the the non-profit sector other than govt	..	..	..	1 250	1 500	320	390	410	300	404
In lieu of VAT on the wage-bill in the non-profit sector	..	..	..	4 260	6 580	7 650	9 540	10 320	10 770	11 203
In lieu VAT on the wage-bill in Financial Institutions	..	..	..	1 340	1 840	2 310	2 850	3 040	3 000	3 589
4000 Taxes on property	..	..	..	16 935	24 282	28 817	32 680	38 804	39 208	41 279
4100 Recurrent taxes on immovable property	..	..	..	11 311	16 156	18 768	21 541	23 765	24 362	24 874
Land tax	..	..	..	442	52	48	59	44	18	21
4110 Households	..	..	..	0	0	0	0	0	0	0
4120 Others	..	..	..	10 869	16 104	18 720	21 483	23 721	24 344	24 853
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	3 181	3 555	4 071	4 532	6 732	6 599	6 642
Transaction tax on the buyer of real estate	..	..	..	1 972	3 084	4 024	4 513	6 731	6 593	6 638
Transaction tax on the seller of real estate	..	..	..	206	404	27	19	1	6	4
Stamp tax	..	..	..	1 003	67	20	0	0	0	0
4500 Non-recurrent taxes	..	..	..	2 443	4 572	5 979	6 607	8 307	8 247	9 763
4510 On net wealth	..	..	..	0	0	0	0	0	0	0
4520 Other non-recurrent taxes	..	..	..	2 443	4 572	5 979	6 607	8 307	8 247	9 763
Capital gains tax on real estate	..	..	..	2 443	4 572	5 979	6 607	8 307	8 247	9 763
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	62 375	87 658	105 850	125 137	138 274	144 348	143 227
5100 Taxes on production, sale, transfer, etc.	..	..	..	57 887	81 107	98 092	116 335	128 277	134 422	133 293
5110 General taxes	..	..	..	49 876	67 569	79 945	97 357	107 765	112 866	110 971
5111 Value added taxes	..	..	..	39 805	53 982	65 508	81 524	90 824	91 999	94 531
5112 Sales tax	..	..	..	10 071	13 587	14 437	15 833	16 941	20 867	16 440
On domestic production	..	..	..	662	287	291	457	450	313	290
On imports	..	..	..	9 409	13 300	14 146	15 376	16 491	20 554	16 150
5113 Other	..	..	..	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	8 012	13 538	18 147	18 978	20 512	21 556	22 322
5121 Excise duties	..	..	..	6 595	11 323	15 458	16 680	17 642	18 267	19 312
On domestically refined fuel	..	..	..	5 666	10 590	14 637	15 876	17 008	17 679	18 757
On domestically processed tobacco products	..	..	..	929	733	821	804	634	588	555
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	1 417	2 215	2 689	2 298	2 870	3 289	3 010
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	4 488	6 551	7 758	8 803	9 997	9 927	9 934
5210 Recurrent taxes	..	..	..	4 488	6 551	7 758	8 803	9 997	9 927	9 934
5211 Paid by households: motor vehicles	..	..	..	1 436	1 895	2 274	2 872	3 179	3 396	3 623
5212 Paid by others: motor vehicles	..	..	..	479	632	758	957	1 060	1 132	1 208
5213 Paid in respect of other goods	..	..	..	2 574	4 025	4 726	4 973	5 759	5 399	5 104
Licences collected by the Ministry of Transportation	..	..	..	257	535	350	132	196	120	61
Licences collected by the Ministry of Communication	..	..	..	151	0	274	299	338	325	199
Licences collected by other ministries	..	..	..	1 587	2 605	2 990	3 227	3 781	3 467	3 320
Business and professional licences paid locally	..	..	..	528	799	1 011	1 190	1 317	1 355	1 386
Other local authority fees	..	..	..	51	86	101	125	128	133	138
5220 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	..	..	87	911	1 415	1 253	1 589
Tax expenditure component	..	..	..	..	0	3	32	67	70	0
Transfer component	..	..	..	..	0	84	879	1 348	1 183	1 589
Non-wastable tax credits against 1210	..	..	..	0	0	0	0	0	0	0
Tax expenditure component	..	..	..	0	0	0	0	0	0	0
Transfer component	..	..	..	0	0	0	0	0	0	0
Total tax revenue on cash basis	..	..	..	188 276	251 291	268 555	325 343	364 250	381 575	413 433
Total tax revenue on accrual basis	..	..	..	..	..	..	..	..	..	..
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	..	..	..	..	..	..	..
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	..	..	..	..	..	..	..	..
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	..	..	188 276	251 291	268 555	325 343	364 250	381 575	413 433
Imputed social contributions	..	..	..	6 173	7 132	8 204	9 086	9 182	9 100	9 214
National Accounts: Taxes and all social contributions	..	..	..	194 449	258 424	276 760	334 428	373 432	390 676	422 647

.. Not available

Note: Year ending 31st December. Data are on a cash basis. The statistical data for Israel are supplied by and under the resposibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of International law.

Source: Israel Central Bureau of Statistics and Israel Ministry of Finance.

Statlink

Table 5.17. Italy: Detailed country table, 1965-2017

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	5 505	60 422	265 116	503 096	671 189	671 912	706 829	708 768	714 911	727 790
Total tax revenue exclusive of custom duties	..	..	..	501 560	668 928	669 687	704 939	706 522	712 678	725 495
1000 Taxes on income, profits and capital gains	982	18 821	96 707	166 912	226 498	219 547	233 294	225 934	228 368	230 868
1100 Of individuals	603	13 940	69 654	124 918	172 136	180 512	185 996	184 622	183 714	186 953
1110 On income and profits	603	13 796	68 786	124 233	172 122	180 505	185 991	184 619	183 710	186 948
Personal income tax	0	11 538	57 318	121 211	162 644	173 991	175 921	173 007	173 709	176 822
Local income tax paid by households	0	829	4 492	67	0	0	0	0	0	0
Tax on income from investiments (60%)	319	55	15	0	0	0	11	80	87	54
10% Surcharge on income	94	37	5	0	0	0	0	0	0	0
10% proportional surcharge	1	0	0	0	0	0	0	0	0	0
Withholding tax on company dividends paid by households	23	51	496	110	542	393	564	875	1 134	1 144
Law 1177 proportional surcharge (60%)	39	0	1	0	0	0	0	0	0	0
Direct taxes 5% proportional surcharge (60%)	0	8	72	0	0	0	0	0	0	0
Additional Treasury increase (60%)	23	6	1	0	0	0	0	0	0	0
Decree 1132 revenues (60%)	0	0	0	0	0	0	0	0	0	0
Tax on households	65	7	0	0	0	0	0	0	0	0
Rental value tax	2	0	0	0	0	0	0	0	0	0
Driving licence tax	1	0	0	0	0	0	0	0	0	0
Municipal surcharge on buildings (40%)	37	5	0	22	0	0	0	0	0	0
Withholding tax on income from deposits paid by households	0	1 206	6 223	2 823	8 402	5 440	8 994	10 076	8 158	8 280
Direct taxes refund (60%)	0	0	41	0	0	0	0	0	0	0
Other	0	53	123	0	534	681	501	581	622	648
1120 On capital gains	0	144	867	685	14	7	5	3	4	5
Tax on capital gains on land	..	0	0	0	0	0	0	0	0	0
Municipal capital gains tax on buildings paid by households (60%)	..	144	867	685	14	7	5	3	4	5
1200 Corporate	379	4 710	26 605	34 699	50 529	36 740	41 194	33 530	36 311	36 344
1210 On profits	379	4 494	26 027	34 242	50 520	36 736	41 190	33 528	36 309	36 341
Corporation tax	0	1 245	9 042	28 877	47 192	34 841	39 160	31 927	34 548	34 579
Municipal surcharge on buildings (60%)	37	8	0	32	0	0	0	0	0	0
Tax on income from investments (40%)	213	37	10	0	0	0	8	54	58	36
Company franchise and liabilities tax	88	12	2	0	0	0	0	0	0	0
Law 1177 proportional surcharge (40%)	26	0	0	0	0	0	0	0	0	0
Direct taxes 5% proportional surcharge (40%)	0	20	48	0	0	0	0	0	0	0
Decree 1132 revenues (40%)	0	0	0	0	0	0	0	0	0	0
Additional Treasury increase (40%)	15	4	0	0	0	0	0	0	0	0
Withholding tax on company dividends paid by firms	0	77	745	166	0	0	0	0	0	0
Withholding tax on income from deposits paid by firms	0	1 810	9 334	4 235	2 370	605	1 464	759	614	623
Local income tax paid by firms	0	1 245	6 738	100	15	13	12	12	8	15
Direct taxes refund (40%)	0	0	27	0	0	0	0	0	0	0
Other	0	36	82	832	943	1 277	546	776	1 081	1 088
1220 On capital gains	0	216	578	457	9	4	4	2	2	3
Municipal capital gains tax on buildings paid by firms (40%)	..	216	578	457	9	4	4	2	2	3
1300 Unallocable between 1100 and 1200	0	171	448	7 295	3 833	2 295	6 104	7 782	8 343	7 571
Refunds tax on income	..	-240	-1 768	-5 175	0	0	0	0	0	0
Other	..	412	2 216	12 470	3 833	2 295	6 104	7 782	8 343	7 571
2000 Social security contributions	1 881	22 976	87 256	143 629	200 772	209 122	210 462	214 376	215 856	220 622
2100 Employees	..	4 171	16 753	27 333	35 715	37 598	39 284	39 805	39 977	40 872
2110 On a payroll basis	..	..	..	27 333	35 715	37 598	39 284	39 805	39 977	40 872
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	17 152	62 540	99 904	137 924	144 281	141 629	143 273	143 989	147 305
2210 On a payroll basis	..	..	..	99 904	137 924	144 281	141 629	143 273	143 989	147 305
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	1 654	7 962	16 392	27 133	27 243	29 549	31 298	31 890	32 445
2310 On a payroll basis	..	..	..	16 392	27 133	27 243	29 549	31 298	31 890	32 445
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	1 881	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	387	890	0	0	0	0	0	0	0
Contributions to GESCAL	..	387	890	..	..	..	..	..	..	..
4000 Taxes on property	397	2 248	5 983	23 360	32 646	32 441	43 883	46 259	46 902	44 864
4100 Recurrent taxes on immovable property	96	7	1	9 354	12 778	9 663	20 748	25 558	21 692	22 069
Income tax on landowners	2	0	0	0	0	0	0	0	0	0
Income tax on buildings	12	2	1	0	0	0	0	0	0	0
Income tax on luxury buildings	1	0	0	0	0	0	0	0	0	0
Surcharge on land (provincial)	16	0	0	0	0	0	0	0	0	0
Surcharge on land (municipal)	18	0	0	0	0	0	0	0	0	0
Surcharge on buildings (provincial)	26	2	0	0	0	0	0	0	0	0
Surcharge on buildings (municipal)	21	3	0	0	0	0	0	0	0	0
Municipal real estate tax	0	0	0	9 354	12 778	9 663	20 748	20 798	20 531	20 937
Tax on indivisible services (TASI)	0	0	0	0	0	0	0	4 760	1 161	1 132
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	14	1	2 118	2 547	231	396	355
4210 Individual	..	..	..	5	0	0	0	0	0	0
4220 Corporate	..	..	..	9	1	2 118	2 547	231	396	355
4300 Estate, inheritance and gift taxes	47	128	376	1 005	149	483	622	674	736	815
Inheritance and gift duty	33	119	376	1 005	149	483	622	674	736	815
Estate duty	11	9	0	0	0	0	0	0	0	0
Proportional surcharge and premium	3	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	255	2 113	5 606	12 320	18 256	17 365	17 092	17 245	17 684	17 690
Registration tax	120	1 048	2 421	6 794	9 410	9 019	7 353	7 625	8 129	8 541
Mortgage taxes and land registry duties	22	190	469	1 067	2 525	2 071	1 841	1 529	1 613	1 723
5% proportional surcharge	6	0	0	0	0	0	0	0	0	0
Additional surcharge	4	0	0	0	0	0	0	0	0	0
Stamp duties and surcharges accruing on cadastral acts	104	751	2 185	4 459	6 321	6 275	7 898	7 600	7 526	6 969
Other	0	123	530	0	0	0	0	491	416	457
4500 Non-recurrent taxes	0	0	0	98	151	916	985	309	4 231	1 148
4510 On net wealth	..	..	..	0	0	0	0	0	0	0
4520 Other non-recurrent taxes	..	..	..	98	151	916	985	309	4 231	1 148
4600 Other recurrent taxes on property	0	0	0	569	1 311	1 896	1 889	2 242	2 163	2 787
5000 Taxes on goods and services	2 173	15 990	74 280	140 316	169 608	176 638	185 320	191 881	201 318	206 879
5100 Taxes on production, sale, transfer, etc.	2 037	15 251	67 083	125 745	152 930	158 550	162 707	169 851	176 394	181 484
Direct taxes refund	0	-73	-86	0	0	0	0	0	0	0
5110 General taxes	710	9 438	38 940	77 473	95 623	97 586	93 921	100 692	102 378	107 901
5111 Value added taxes	0	9 438	38 940	77 473	95 623	97 586	93 921	100 692	102 378	107 901
VAT	..	9 438	38 940	77 473	95 623	97 586	93 921	100 692	102 378	107 901
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	710	0	0	0	0	0	0	0	0	0
General tax on receipts	662	..	..	..	..	..	..	..	..	..
Compensation tax on imported products	48	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	1 327	5 886	28 048	48 272	57 307	60 964	68 786	69 159	74 016	73 583
5121 Excise duties	816	4 088	20 304	31 479	32 904	36 414	45 720	46 238	48 427	46 762
Duty on mineral oils	465	3 462	15 928	22 172	23 252	22 884	26 332	25 759	25 687	26 160
Duty on spirits	27	87	206	486	595	570	571	600	636	649
Duty on beer	12	54	172	242	489	476	532	633	657	693
Duty on sugars	22	25	68	120	0	5	10	5	5	5
Duty on electricity	20	51	2 018	3 079	3 034	7 152	13 542	15 246	17 002	14 709
Duty on bananas	9	53	97	0	0	0	0	0	0	0
Duty on coffee	31	60	74	0	0	0	0	0	0	0
Duty on cocoa	3	4	7	0	0	0	0	0	0	0
Duty on olive oil	0	0	0	0	0	0	0	0	0	0
Other duty	44	190	1 037	5 201	5 385	5 268	4 659	3 898	4 417	4 520
Alcohol, spirits, liquor	5	0	0	0	0	0	0	0	0	0
On matches and flints	13	22	47	0	0	0	0	0	0	0
Meat	26	0	0	0	0	0	0	0	0	0
In-bond surcharge	0	81	650	174	143	54	67	90	17	19
Combustible materials	39	0	0	0	0	0	0	0	0	0
Construction materials	30	0	0	0	0	0	0	0	0	0
Excise duty on sound and video	3	0	0	0	0	0	0	0	0	0
Tax on phonograph records	1	0	0	0	0	0	0	0	0	0
Stamp duty on playing cards	1	0	0	0	0	0	0	0	0	0
Other	66	0	0	5	6	5	7	7	6	7
5122 Profits of fiscal monopolies	303	1 033	3 248	7 718	10 440	10 983	10 683	10 711	10 715	10 524
Duty on tobacco	292	1 033	3 248	7 712	10 436	10 978	10 679	10 710	10 714	10 523
On salt	10	0	0	0	0	0	0	0	0	0
Duty on products of Monopoli di Stato	1	0	0	6	4	5	4	1	1	1
5123 Customs and import duties	142	261	1 164	0	0	0	0	0	0	0
Common Customs tariff (CEE)	0	0	836	..	..	..	..	..	..	..
Customs and shipping duties	115	14	0	..	..	..	..	..	..	..
Administrative services duties	11	0	0	..	..	..	..	..	..	..
Tax on agriculture	15	228	207	..	..	..	..	..	..	..
Other duties	0	9	68	..	..	..	..	..	..	..
Compensatory amounts	0	9	53	..	..	..	..	..	..	..
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	67	483	3 141	9 029	13 932	13 567	12 383	12 210	14 107	14 024
Entertainment tax	20	59	167	118	68	58	42	40	40	42
Stamp duty	6	0	0	0	0	0	0	0	0	0
Tax on advertisements	6	56	168	389	392	384	424	405	446	451
Tax on lotto, lotteries, betting and Totocalcio game	3	123	617	4 164	7 144	7 983	7 088	7 488	9 273	9 240
Casino takings, special duties, etc.	0	0	0	158	152	192	130	112	134	116
Single tax on games of skill and betting-levied indirectly	9	74	476	487	405	242	85	116	102	123
Aerotaxi passengers tax	0	0	0	0	0	0	7	8	8	10
Local tax (including insurance)	23	171	1 714	3 713	5 771	4 708	4 607	3 835	4 104	4 042
Bank levy for the National Resolution Fund	0	0	0	0	..	..	..	206	0	0
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
Special Duty on foreign payments and currency selling	..	..	..	..	..	..	..	..	..	..
5128 Other taxes	0	21	192	46	31	0	0	0	767	2 273
ECSC taxes and contributions on sugar and other levies	..	21	121	0	0	..	..	..	0	0
Other	..	0	70	46	31	..	..	..	0	0
Bank cont. to the unique European Resolution Fund	..	0	0	0	0	..	..	..	767	2 273
5130 Unallocable between 5110 and 5120	0	0	180	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	136	456	4 474	8 479	10 550	10 531	11 352	11 130	13 261	13 171
5210 Recurrent taxes	136	456	4 474	8 479	10 550	1 155	1 359	1 653	1 665	1 801
Public motor vehicle register tax	64	152	967	1 034	1 326	1 155	1 359	1 653	1 665	1 801
Tax on vehicles 5% proportional surcharge	3	13	450	0	0	0	0	0	0	0
Surcharge on diesel cars	0	66	683	0	0	0	0	0	0	0
Surcharge on gas cars	0	0	171	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles	..	..	..	3 433	4 652	4 628	4 487	4 710	5 109	5 045
5212 Paid by others: motor vehicles	..	..	..	1 006	1 332	1 300	1 395	1 446	1 507	1 504
Motor vehicle duty paid by firms	..	..	..	1 006	1 332	1 300	1 395	1 446	1 507	1 504
5213 Paid in respect of other goods	67	225	2 203	3 006	3 240	3 448	4 111	3 321	4 980	4 821
Law 1177 proportional surcharge	22	0	0	0	0	0	0	0	0	0
Taxes on signs	2	4	0	0	0	0	0	0	0	0
Tax on dog tags	0	7	12	0	0	0	0	0	0	0
Tax on hunting and fishing	0	0	0	0	0	0	0	0	0	0
Duty on official franchises	43	215	2 191	3 006	3 240	3 448	4 111	3 321	2 868	2 879
Television tax (households)	0	0	0	0	0	0	0	0	2 112	1 942
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
Motor vehicles, airplanes	..	..	..	..	..	..	..	..	..	..
Pro-Friuli tax on vehicles	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	283	2 724	6 092	6 128	7 557	11 261	10 900	11 663	12 224
Indirect taxes refund	..	0	160	288	616	693	477	715	700	722
Other	..	283	2 564	5 804	5 512	6 864	10 784	10 185	10 963	11 502
6000 Other taxes	72	0	0	27 343	39 404	31 939	31 980	28 072	20 234	22 262
6100 Paid solely by business	0	..	..	27 343	39 404	31 939	31 980	28 072	20 234	22 262
6200 Other	72	..	..	0	0	0	0	0	0	0
Capital levies	2	..	..	..	..	..	..	..	..	..
Other taxes	71	..	..	..	..	..	..	..	..	..
Custom duties collected for the EU	..	..	..	1 536	2 261	2 225	1 890	2 246	2 233	2 295
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	..	0	0	357	9 793	10 180	10 276
Tax expenditure component	..	..	..	..	..	-109	206	8 615	8 927	9 056
Transfer component	..	..	..	..	..	109	151	1 178	1 253	1 220
Non-wastable tax credits against 1210	..	..	..	..	0	0	2 401	4 866	2 401	0
Tax expenditure component	..	..	..	..	..	..	0	0	0	..
Transfer component	..	..	..	..	..	..	2 401	4 866	2 401	..
Total tax revenue on cash basis	5 505	60 422	265 116	488 738	653 836	659 704	689 299	711 837	710 008	725 712
Total tax revenue on accrual basis	..	..	..	503 096	671 189	671 912	706 829	708 768	714 911	727 790
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	-5 416	-5 470	-6 538	-9 786	-9 801	-9 965	-10 307
The tax for the urban solid waste disposal (TARSU)	..	..	..	-4 387	-4 443	-5 519	-8 363	-8 519	-8 584	-8 883
Other	..	..	..	-1 029	-1 027	-1 019	-1 423	-1 282	-1 381	-1 424
Difference in treatment of tax credits	..	..	..	0	0	-109	206	8 615	8 927	9 056
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	464	567	561	738	750	780	783
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	498 144	666 286	665 826	697 987	708 332	714 653	727 322
Imputed social contributions	..	..	..	3 884	3 980	3 984	4 093	3 938	4 021	4 111
National Accounts: Taxes and all social contributions	..	..	..	502 028	670 266	669 810	702 080	712 270	718 674	731 433

.. Not available

Note: The tax year ends in December 31th. As from 2000, revenues data are computed on accrual basis. As from 1997, revenues data are based on data provided to the European Union as for the Treaty of Maastricht excessive deficit procedure. Section 6000: Regional Tax on Productive Activities (IRAP); it is a tax on the value of production therefore its taxable base is different from other groups tax bases. Regarding the section “Taxes excluded National Accounts” the item “Others” includes: tax on the public areas utilization and tax on the collection and disposal of waste water.

Source: Ministero dell’economia e delle finanze; Istituto nazionale di statistica.

Statlink

Table 5.18. Japan: Detailed country table, 1965-2017

Billion JPY

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	6 172	62 443	130 843	136 236	146 248	132 484	146 405	163 533	164 963	171 751
1000 Taxes on income, profits and capital gains	2 708	28 800	65 682	47 398	53 174	40 034	47 534	50 969	50 448	52 658
1100 Of individuals	1 338	15 180	36 394	28 677	28 600	24 663	28 150	30 847	30 670	32 325
1110 On income and profits	1 338	15 180	36 394	28 677	28 600	24 663	28 150	30 847	30 670	32 325
Income tax	970	10 800	25 996	18 789	16 080	12 984	15 865	18 178	17 978	19 276
Prefectural inhabitants tax	123	1 415	3 675	3 621	5 008	4 699	5 090	5 252	5 128	5 376
Municipal inhabitants tax	220	2 890	6 475	6 044	7 294	6 795	7 015	7 224	7 365	7 471
Enterprise tax	25	75	249	223	218	184	181	194	198	203
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	1 370	13 620	29 288	18 721	24 573	15 372	19 384	20 122	19 778	20 333
1210 On profits	1 370	13 620	29 288	18 721	24 573	15 372	19 384	20 122	19 778	20 333
Corporation tax	927	8 923	18 384	11 747	14 744	8 968	11 698	10 832	10 332	11 995
Prefectural inhabitants tax	53	557	1 414	879	1 206	777	854	859	763	762
Municipal inhabitants tax	85	1 297	3 198	2 176	3 015	1 954	2 157	2 324	2 392	2 224
Enterprise tax	305	2 843	6 293	3 918	5 608	2 253	2 674	3 510	4 395	3 991
Local special corporate tax	0	0	0	0	0	1 420	2 001	2 081	1 782	1 858
Local corporate tax	0	0	0	0	0	0	0	516	629	654
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	1 344	18 178	34 613	47 968	53 325	54 461	59 803	64 465	66 614	68 562
2100 Employees	446	6 393	13 895	19 830	21 975	23 593	25 984	28 224	29 311	30 340
2110 On a payroll basis	..	..	13 895	19 830	21 975	23 593	25 984	28 224	29 311	30 340
2120 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2200 Employers	588	9 267	16 649	22 456	24 243	24 674	27 143	29 479	30 560	31 637
2210 On a payroll basis	..	..	16 649	22 456	24 243	24 674	27 143	29 479	30 560	31 637
2220 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	107	2 518	4 069	5 683	7 108	6 194	6 676	6 763	6 742	6 585
2310 On a payroll basis	..	..	4 069	5 683	7 108	6 194	6 676	6 763	6 742	6 585
2320 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	203	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	498	5 114	12 296	14 294	13 138	12 878	12 940	13 400	13 772	14 073
4100 Recurrent taxes on immovable property	319	3 326	7 099	10 414	9 949	10 225	9 882	10 005	10 165	10 323
Prefectural property tax	4	8	15	11	14	5	2	2	3	4
Municipal property tax	296	2 784	6 023	9 041	8 729	8 961	8 653	8 755	9 077	9 025
City planning tax	19	469	942	1 318	1 202	1 256	1 227	1 244	1 262	1 277
Special landholding tax	0	65	118	43	4	3	1	3	7	1
Water and land utilization tax	0	0	0	0	0	0	0	0	0	0
Land value tax	0	0	0	1	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	44	441	1 918	1 782	1 503	1 250	1 574	1 968	2 131	2 292
4310 Estate and inheritance taxes	34	375	..	..	..	..	..	..	..	..
Inheritance tax	34	375	..	..	..	..	..	..	..	..
4320 Gift taxes	10	65	..	..	..	..	..	..	..	..
Tax on gifts	10	65	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	135	1 347	3 280	2 099	1 686	1 403	1 483	1 426	1 476	1 458
Bourse tax	3	15	41	0	0	0	0	0	0	0
Securities transaction	8	209	748	0	0	0	0	0	0	0
Bank of Japan note issue tax	0	0	0	0	0	0	0	0	0	0
Stamp revenues	83	841	1 894	1 532	1 202	1 024	1 126	1 050	1 079	1 052
Real property acquisition tax	41	282	596	567	485	379	357	377	397	407
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	1 620	10 200	17 917	26 227	26 256	24 730	25 744	34 286	33 711	36 031
5100 Taxes on production, sale, transfer, etc.	1 544	8 822	15 647	23 180	23 241	22 160	23 313	31 871	31 254	33 582
5110 General taxes	0	0	5 778	12 350	12 841	12 675	13 479	22 400	21 931	22 249
5111 Value added taxes	..	..	5 778	12 350	12 841	12 675	13 479	22 400	21 931	22 249
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	1 544	8 822	9 868	10 830	10 400	9 485	9 834	9 470	9 323	11 333
5121 Excise duties	1 062	6 674	8 637	9 837	9 374	8 622	8 728	8 351	8 316	10 241
Liquor tax	353	1 424	1 935	1 816	1 524	1 389	1 371	1 338	1 320	1 304
Sugar excises	29	43	0	0	0	0	0	0	0	0
Local gasoline tax	46	278	361	296	302	294	275	264	261	256
Gasoline tax	254	1 547	2 007	2 769	2 820	2 750	2 574	2 465	2 434	2 396
Liquefied petroleum gas tax	0	30	31	28	27	24	21	18	17	17
Aviation fuel tax	0	58	76	104	104	89	67	66	66	67
Commodity tax	138	1 038	5	0	0	0	0	0	0	0
Playing-card tax	1	1	0	0	0	0	0	0	0	0
Prefectural tobacco tax	44	229	361	282	278	256	173	153	149	141
Municipal tobacco tax	73	402	636	865	853	788	983	936	911	862
Timber delivery tax	3	3	0	0	0	0	0	0	0	0
Mineral product tax	2	5	3	2	2	2	2	2	2	2
Electricity and gas tax	54	386	0	0	0	0	0	0	0	0
Diesel oil tax	65	447	834	1 208	1 034	918	943	925	933	949
Vehicle acquisition tax	0	270	613	464	425	192	193	137	146	190
Promotion of power resources development tax	0	109	295	375	352	349	328	316	320	326
Petroleum and coal tax	0	404	487	489	513	502	600	630	702	691
Tobacco tax	0	0	996	876	925	908	1 038	954	914	864
Special tobacco tax	0	0	0	264	214	163	161	148	141	134
5122 Profits of fiscal monopolies	179	808	0	0	0	0	0	0	0	0
Monopoly profits	179	808	..	..	..	..	..	..	..	..
5123 Customs and import duties	222	786	928	877	941	786	1 034	1 049	939	1 024
Customs duty	222	786	928	877	941	786	1 034	1 049	939	1 024
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	81	554	303	116	85	77	71	70	68	67
Travel tax	4	64	0	0	0	0	0	0	0	0
Admission tax	10	5	0	0	0	0	0	0	0	0
Local entertainment tax	10	74	0	0	0	0	0	0	0	0
Golf course utilization tax	0	0	90	81	60	55	49	48	46	45
Meal and lodging tax	56	398	0	0	0	0	0	0	0	0
Special local consumption tax	0	0	195	12	0	0	0	0	0	0
Bathing tax	1	13	18	23	25	22	22	23	22	23
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	76	1 378	2 270	3 047	3 015	2 570	2 431	2 416	2 457	2 450
5210 Recurrent taxes	69	1 358	2 250	3 027	2 993	2 548	2 409	2 393	2 435	2 427
Automobile tax	55	781	1 276	1 765	1 717	1 616	1 574	1 543	1 535	1 541
Light vehicle tax	13	43	88	125	164	178	189	200	238	249
Motor vehicle tonnage tax	0	527	881	1 134	1 110	753	643	649	660	637
Hunter licence tax	0	3	2	2	0	0	0	0	0	0
Hunting tax	0	3	2	1	2	2	2	1	1	1
Mine lot tax	1	1	1	1	0	0	0	0	0	0
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	0
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	0
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	0
5220 Non-recurrent taxes	7	20	20	20	22	21	22	22	22	22
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	2	151	335	348	356	381	384	413	418	427
6100 Paid solely by business	0	139	288	324	313	330	348	361	366	371
Business office tax	..	139	288	324	313	330	348	361	366	371
6200 Other	2	12	47	24	43	52	36	52	52	56
Taxes not in local tax law	2	12	47	24	43	52	36	52	52	56
Other	0	0	0	0	0	0	0	0	0	0
Total tax revenue on cash basis	6 172	62 443	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	130 843	136 236	146 248	132 484	146 405	163 533	164 963	171 751
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	..	..	..	..	..	..	..
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	..	..	..	..	..	..	..	..
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	..	..	..	..	..	..	..	..	..
Imputed social contributions	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and all social contributions	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Data are on a fiscal year basis beginning 1st April. From 1990, data are on accrual basis. The figures for different groups of taxes are reported on different reporting bases, namely: Social security contributions (heading 2000) : in principle accrual basis, Central government taxes : accrual basis (revenues accrued during the fiscal year plus cash receipts collected before the end of May (the end of April until 1977), Local government taxes : accrual basis (due to be paid during the fiscal year and cash receipts collected before the end of May). The Japanese authorities take the view that the Enterprise tax (classified in 1100 and 1200) and the Mineral product tax (classified in 5121) should be classified in heading 6000 since under articles 72 and 519 of the Local Tax Law these taxes are regarded as levies on the business or mining activity itself. Heading 2000 includes some unidentifiable voluntary contributions. Heading 2300: Includes contibutions to the National pension, National Health Insurance and the Farmer's pension fund. Contributions to the Farmer's pension fund are not available for the years before 1999. Heading 4100: Municipal property tax, includes Prefectural property tax from 1990 to 1994 because data is not available to provide a breakdown. Heading 5121: Municipal tobacco tax, includes Prefectural tobacco tax from 1990 to 1994 because data is not available to provide a breakdown. Heading 5121: In sub-item Petroleum and coal tax, the data before 2003 refer to petroleum tax.

Source: Tax Bureau, Ministry of Finance.

Statlink

Table 5.19. Korea: Detailed country table, 1965-2017

Billion KRW

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	..	6 687	37 262	136 295	258 571	295 968	347 332	393 559	430 752	465 470
1000 Taxes on income, profits and capital gains	..	1 704	12 203	39 254	82 239	82 905	101 792	119 151	134 503	149 420
1100 Of individuals	..	766	7 440	19 950	43 276	42 098	53 311	67 600	75 711	83 121
1110 On income and profits	..	766	6 327	18 569	31 984	33 935	46 654	55 744	62 028	67 987
Income tax	..	0	0	0	0	0	0	0	0	0
Dividends and interest income tax	..	0	0	0	4 682	4 425	4 889	4 561	4 125	4 517
Wages and salaries income tax	..	0	0	0	14 124	15 517	21 931	27 055	30 994	34 034
Other income tax	..	0	0	0	2 607	2 986	3 432	4 467	5 346	5 333
Global income tax	..	661	4 723	16 128	6 151	6 369	10 901	12 784	14 348	16 049
Defence tax on income tax	..	105	938	0	0	0	0	0	0	0
Education tax on income tax	..	0	325	0	0	0	0	0	0	0
Rural dev. tax on interest, bus. Inc. & cap. gains relief	..	0	0	156	160	179	124	105	109	104
Inhabitant tax on income tax (local)	..	0	341	2 285	4 260	4 459	5 377	6 772	7 106	7 950
1120 On capital gains	..	0	1 113	1 381	11 292	8 163	6 657	11 856	13 683	15 134
Capital gains tax	..	..	1 113	1 381	11 292	8 163	6 657	11 856	13 683	15 134
1200 Corporate	..	738	4 757	19 271	38 963	40 807	48 481	51 551	58 792	66 299
1210 On profits	..	738	4 757	19 271	38 963	40 807	48 481	51 551	58 792	66 299
Corporation tax - withholding	..	..	677	8 577	8 360	9 095	12 176	12 317	11 986	11 990
Corporation tax - final returns	..	..	2 549	9 302	27 057	28 173	31 679	32 713	40 130	47 187
Defence tax on corporation tax	..	..	1 323	0	0	0	0	0	0	0
Inhabitant tax on corporation tax (local)	..	..	207	1 142	3 152	3 094	4 118	6 217	6 270	6 785
Rural development tax corporate income	..	..	0	251	394	445	508	304	406	337
Excess profit tax	..	0	0	0	0	0	0	0	0	0
1220 On capital gains	..	0	0	0	0	0	0	0	0	0
Capital gains tax	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	199	6	33	0	0	0	0	0	0
Business income tax	..	0	0	0	..	..	..	..	..	..
Real estate income tax	..	0	0	0	..	..	..	..	..	..
Defence tax on real estate & business income	..	0	0	0	..	..	..	..	..	..
Rural dev. tax on bus. inc. & cap. gains relief	..	0	0	30	..	..	..	..	..	..
Inhabitant tax before 1990 (local)	..	117	0	0	..	..	..	..	..	..
Farm land tax (local)	..	83	6	3	..	..	..	..	..	..
Inhabitant tax on farm land tax (local)	..	0	0	0	..	..	..	..	..	..
2000 Social security contributions	..	73	3 760	22 759	53 588	69 090	91 596	104 693	112 658	119 676
2100 Employees	..	0	1 464	8 578	21 773	28 213	38 396	44 281	48 077	51 125
Veterans' relief fund	..	0	0	0	0	0	0	0	0	0
Soldiers' annuity fund	..	0	0	0	0	0	0	0	0	0
Unemployment assurance	..	0	0	598	1 164	1 358	2 418	3 076	3 251	3 418
National welfare pension fund	..	0	429	4 325	9 338	11 004	13 890	15 821	16 862	17 864
Social benefit fund	..	0	0	0	0	0	0	0	0	0
Health Insurance	..	0	483	2 066	8 180	11 783	17 128	19 868	21 470	22 814
Teachers' pensions	..	0	86	279	581	868	1 077	1 125	1 410	1 507
Government employees pensions	..	0	406	1 144	2 202	2 878	3 435	3 876	4 533	4 934
Military personal pensions	..	0	60	166	308	322	448	515	551	588
2110 On a payroll basis	..	..	..	8 578	21 773	28 213	38 396	44 281	48 077	51 125
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	73	1 694	9 409	23 557	30 856	41 518	47 846	51 190	54 063
Ind. works' insurance fund	..	73	550	1 876	4 431	4 632	5 436	6 062	6 283	6 429
Soldiers' annuity fund	..	0	0	0	0	0	0	0	0	0
Pneumoconiosis fund	..	0	0	0	0	0	0	0	0	0
Unemployment insurance	..	0	0	1 449	2 474	2 860	4 545	5 499	5 790	6 082
Veterans' relief fund	..	0	0	0	0	0	0	0	0	0
National welfare pension fund	..	0	430	4 340	9 383	11 052	13 958	15 895	16 928	17 922
Social benefit fund	..	0	0	0	0	0	0	0	0	0
Health Insurance	..	0	658	1 547	6 844	11 718	16 826	19 493	21 074	22 397
Teachers' pensions	..	0	56	197	425	594	753	897	1 115	1 233
Government employees pensions	..	0	0	0	0	0	0	0	0	0
2210 On a payroll basis	..	..	..	9 409	23 557	30 856	41 518	47 846	51 190	54 063
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	0	602	4 772	8 258	10 021	11 682	12 566	13 391	14 488
2310 On a payroll basis	..	..	0	0	0	0	0	0	0	0
2320 On an income tax basis	..	..	602	4 772	8 258	10 021	11 682	12 566	13 391	14 488
2400 Unallocable between 2100, 2200 and 2300	..	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	34	153	258	619	714	981	1 122	1 293	1 376
Workshop tax on workforce (local)	..	31	124	258	619	714	981	1 122	1 293	1 376
Vocational training promotion fund	..	3	29	0	0	0	0	0	0	0
4000 Taxes on property	..	537	4 389	16 846	33 109	33 516	35 847	48 625	49 820	54 406
4100 Recurrent taxes on immovable property	..	183	980	3 385	9 196	9 270	10 809	12 486	13 095	14 319
Property tax (local)	..	119	227	728	3 755	4 817	8 267	9 294	9 930	10 662
City planning tax on urban real estate (local)	..	51	244	815	1 883	2 465	0	0	0	0
Community facilities tax (local)	..	13	86	341	543	650	912	1 351	1 450	1 513
Tax on excessive land holdings (local)	..	0	1	0	0	0	0	0	0	0
Tax on aggregate land holdings (local)	..	0	400	1 282	5	0	0	0	0	0
Rural dev. tax on local agg. land holdings tax	..	0	0	81	1	0	0	0	0	0
Tax on excessively increased land value	..	0	0	0	0	0	0	0	0	0
Comprehensive real estate tax	..	0	0	0	2 414	1 029	1 224	1 399	1 294	1 652
Rural dev. tax on comprehensive real estate tax	..	0	0	0	483	208	250	267	240	302
4110 Households	..	..	0	0	0	0	0	0	0	0
4120 Others	..	..	22	138	112	101	156	175	181	190
Workshop tax on property (local)	..	..	22	138	112	101	156	175	181	190
4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	12	354	989	2 842	3 076	4 290	5 044	5 350	6 785
4310 Estate and inheritance taxes	..	5	85	449	1 059	1 203	1 587	1 944	1 995	2 342
Inheritance tax	..	3	71	449	1 059	1 203	1 587	1 944	1 995	2 342
Defence tax on inheritance tax	..	2	14	0	0	0	0	0	0	0
4320 Gift taxes	..	7	269	540	1 783	1 873	2 703	3 100	3 355	4 443
Gift tax	..	7	225	540	1 783	1 873	2 703	3 100	3 355	4 443
Defence tax on gift tax	..	0	44	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	..	319	2 960	11 935	21 071	21 170	20 748	31 095	31 375	33 302
Registration tax (local)	..	122	1 378	4 528	7 254	7 370	1 312	1 831	1 708	1 608
Registration tax	..	0	0	0	0	0	0	0	0	0
Defence tax on registration tax	..	0	0	0	0	0	0	0	0	0
Rural dev. tax on local acquisition tax	..	0	0	246	627	632	874	969	954	1 028
Rural dev. tax on local registration tax	..	0	0	66	143	144	1	1	0	0
Securities transactions tax	..	0	224	2 736	3 469	3 667	3 077	4 670	4 468	4 508
Rural dev. tax on securities transaction tax	..	0	0	823	1 729	2 010	1 529	1 861	1 637	1 775
Acquisition tax (local)	..	163	1 165	3 148	7 261	6 825	13 318	20 810	21 702	23 487
Stamp tax	..	34	193	388	588	522	637	953	906	896
4500 Non-recurrent taxes	..	22	95	537	0	0	0	0	0	0
Asset revaluation tax	..	22	95	537	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	4 190	16 497	52 271	80 861	99 769	106 717	110 326	121 197	129 065
5100 Taxes on production, sale, transfer, etc.	..	4 114	16 024	50 023	78 414	96 573	99 970	103 254	113 644	121 293
5110 General taxes	..	1 471	6 964	23 212	40 942	51 800	59 105	60 162	68 229	74 361
5111 Value added taxes	..	1 471	6 964	23 212	40 942	51 800	59 105	60 162	68 229	74 361
Value added tax	..	1 471	6 964	23 212	40 942	51 800	59 105	60 162	68 229	74 361
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
Business tax	..	..	..	..	..	..	..	..	..	..
5113 Other	..	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	2 643	9 059	26 811	37 472	44 773	40 865	43 092	45 415	46 932
5121 Excise duties	..	1 029	4 924	18 155	27 880	31 340	27 661	31 857	34 762	35 779
Commodity tax	..	0	0	0	0	0	0	0	0	0
Defence tax on commodity tax	..	0	0	0	0	0	0	0	0	0
Liquor tax	..	298	1 022	1 963	2 268	2 878	2 947	3 228	3 209	3 035
Defence tax on liquor tax	..	78	0	0	0	0	0	0	0	0
Education tax on liquor tax	..	0	81	516	580	724	764	808	813	745
Textile tax	..	0	0	0	0	0	0	0	0	0
Petroleum tax	..	0	0	0	0	0	0	0	0	0
Transport tax on petrol products	..	0	0	8 404	11 464	13 970	13 248	14 055	15 303	15 553
Education tax on transport tax	..	0	0	1 247	1 715	2 133	1 895	2 154	2 289	2 320
Electricity and gas tax	..	0	0	0	0	0	0	0	0	0
Special excise tax	..	583	1 912	2 985	5 161	5 066	5 484	8 001	8 881	9 861
Defence tax on special excise tax	..	70	337	0	0	0	0	0	0	0
Education tax on special excise tax	..	0	0	498	607	501	485	515	463	602
Rural development on special excise tax	..	0	0	37	54	24	56	61	60	60
Tobacco sales tax (local)	..	0	0	0	0	0	0	0	0	0
Tobacco consumption tax (local)	..	0	1 572	2 251	2 761	2 875	2 782	3 035	3 744	3 603
Motor fuel tax (local)	..	0	0	254	3 270	3 169	0	0	0	0
5122 Profits of fiscal monopolies	..	510	0	0	0	0	0	0	0	0
Monopoly profit	..	510	..	..	..	..	..	..	..	..
5123 Customs and import duties	..	1 014	3 692	5 936	7 690	11 046	11 012	8 907	8 434	8 938
Customs duties	..	762	2 765	5 800	7 411	10 666	10 562	8 495	8 045	8 529
Defence tax on customs duties	..	248	919	0	0	0	0	0	0	0
Special customs duties	..	0	0	0	0	0	0	0	0	0
Tonnage tax	..	0	0	0	0	0	0	0	0	0
Education tax on imports	..	0	7	99	234	336	429	390	366	382
Rural dev. tax on customs exemptions	..	0	0	37	45	44	21	22	23	27
Previous year receipts	..	4	0	0	0	0	0	0	0	0
5124 Taxes on exports	..	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	90	444	2 720	1 902	2 387	2 192	2 328	2 219	2 215
Telephone tax	..	50	262	1 457	0	0	0	0	0	0
Defence tax on telephone tax	..	33	0	0	0	0	0	0	0	0
Entertainment tax	..	0	0	0	0	0	0	0	0	0
Defence tax on entertainment tax	..	0	0	0	0	0	0	0	0	0
Entertainment tax (local)	..	0	0	0	0	0	0	0	0	0
Travel tax	..	0	0	0	0	0	0	0	0	0
Admission tax	..	0	0	0	0	0	0	0	0	0
Defence tax on admission tax	..	0	0	0	0	0	0	0	0	0
Education tax on banking & insurance	..	0	108	473	721	951	938	1 004	951	959
Horse race tax (local)	..	3	56	566	864	1 068	1 042	1 089	1 060	1 051
Rural dev. tax on horse race tax	..	0	0	84	165	215	212	235	208	205
Butchery tax (local)	..	5	18	51	52	58	0	0	0	0
Regional development tax (local)	..	0	0	89	100	95	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	75	474	2 248	2 447	3 196	6 747	7 072	7 553	7 772
5210 Recurrent taxes	..	75	474	2 248	2 447	3 196	6 747	7 072	7 553	7 772
License tax (local)	..	18	48	241	77	76	0	0	0	0
Automobile tax (local)	..	57	426	2 007	2 370	3 120	6 747	7 072	7 553	7 772
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	150	259	4 907	8 155	9 974	10 399	9 642	11 281	11 527
6100 Paid solely by business	..	0	0	0	0	0	0	0	0	0
6200 Other	..	150	259	4 907	8 155	9 974	10 399	9 642	11 281	11 527
Unallocable tax revenue	..	143	0	0	0	0	0	0	0	0
Previous year tax	..	0	213	1 474	2 965	4 449	4 774	3 435	4 147	4 389
Previous year tax (local)	..	6	47	474	672	654	601	392	868	715
Unallocable defence tax	..	0	0	-3	0	0	0	0	0	0
Education tax on local taxes	..	0	0	2 962	4 518	4 871	5 024	5 815	6 266	6 423
Total tax revenue on cash basis	..	6 687	37 262	136 295	258 571	295 968	347 332	393 559	430 752	465 470
Total tax revenue on accrual basis	..	..	..	..	..	..	..	..	..	..
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	..	..	..	..	..	..	..
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	..	..	..	..	..	..	..	..
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	..	..	..	..	..	..	..	..	..
Imputed social contributions	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and all social contributions	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Year ending 31st December. Data are on cash basis. Heading 2000: From 1997 the contributions to the three funds (civil servant pension fund, private school teachers pension fund and medical insurance fund) are classified as security social contributions. The reasons for the change are that the contributions either became mandatory or the fund started to be managed by public authorities in that year, thereby meeting the OECD definition of social security contributions. Heading 2200: From 2007, this includes long-term care insurance.

Source: Ministry of Finance and Economy, Ministry of Home Affairs.

Statlink

Table 5.20. Latvia: Detailed country table, 1965-2017

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	..	..	..	1 995	6 401	5 162	6 695	7 334	7 812	8 412
Total tax revenue exclusive of customs duties	..	..	..	1 995	6 364	5 137	6 667	7 294	7 765	8 366
1000 Taxes on income, profits and capital gains	..	..	..	480	1 857	1 292	1 690	1 833	2 011	2 204
1100 Of individuals	..	..	..	376	1 287	1 116	1 320	1 445	1 587	1 777
1110 On income and profits	..	..	..	376	1 287	1 116	1 320	1 445	1 587	1 777
Personal income tax	..	..	..	376	1 287	1 116	1 320	1 445	1 532	1 712
Solidarity tax	..	..	..	0	0	0	0	0	55	65
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	105	570	175	370	389	424	427
1210 On profits	..	..	..	105	570	175	370	389	424	427
1220 On capital gains	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	669	1 774	1 554	1 933	2 030	2 067	2 259
2100 Employees	..	..	..	167	479	389	531	585	530	627
2110 On a payroll basis	..	..	..	167	479	389	531	585	530	627
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	..	..	501	1 283	1 155	1 391	1 432	1 523	1 618
2210 On a payroll basis	..	..	..	501	1 283	1 155	1 391	1 432	1 523	1 618
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	..	..	1	12	9	11	12	13	15
2310 On a payroll basis	..	..	..	1	12	9	11	12	13	15
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	..	..	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	4	3	3	3	3	3
Risk duty of business	..	..	..	..	4	3	3	3	3	3
4000 Taxes on property	..	..	..	76	195	157	221	246	268	278
4100 Recurrent taxes on immovable property	..	..	..	63	106	128	173	197	220	228
4110 Households	..	..	..	0	0	0	22	24	32	35
4120 Others	..	..	..	63	106	128	151	173	188	193
Tax on property	..	..	..	63	106	128	151	173	188	193
Tax on land	..	..	..	0	0	0	0	0	0	0
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	3	3	5	7	8	9
4310 Estate and inheritance taxes	..	..	..	..	3	3	5	7	8	9
Duty for legacies and donations	..	..	..	..	0	2	3	4	5	6
Stamp duty for transactions made in Land Register in relation to legacies and donations	..	..	..	..	1	0	0	1	1	1
Duty for consolidation of ownership and legal cliens in Land Register anent legacies and donations	..	..	..	..	2	2	2	2	2	2
4320 Gift taxes	..	..	..	..	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	..	..	..	13	86	26	43	42	40	41
Duties on transactions with privatization vouchers	..	..	..	0	0	0	0	0	0	0
Stamp duty for transactions made in Land Register, which have been collected from juridical persons, except legacies and donations	..	..	..	0	1	1	1	1	1	1
Duty for consolidation of ownership and legal liens in Land Register, which have been collected from juridical persons, except legacies and donations	..	..	..	4	27	13	17	18	17	17
Stamp duty for transactions made in Land Register, which have been collected from physical persons, except legacies and donations	..	..	..	1	8	1	2	2	2	2
Duty for consolidation of ownership and legal liens in Land Register, which have been collected from physical persons, except legacies and donations	..	..	..	7	51	11	23	20	21	21
4500 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	770	2 535	2 132	2 821	3 182	3 415	3 621
5100 Taxes on production, sale, transfer, etc.	..	..	..	739	2 478	2 006	2 667	3 012	3 242	3 428
5110 General taxes	..	..	..	476	1 753	1 301	1 855	2 130	2 298	2 440
5111 Value added taxes	..	..	..	476	1 727	1 202	1 690	1 876	2 032	2 164
5112 Sales tax	..	..	..	0	0	0	0	31	29	31
Subsidised electricity tax	..	..	..	..	..	..	..	31	29	31
5113 Other	..	..	..	0	27	99	165	223	237	245
Mandatory procurement public service obligation fee	..	..	..	0	27	99	165	223	237	245
5120 Taxes on specific goods and services	..	..	..	262	725	705	812	882	944	989
5121 Excise duties	..	..	..	232	626	645	742	807	874	913
Excise duty on alcoholic beverages	..	..	..	63	127	111	124	128	139	162
Excise duty on beer	..	..	..	4	15	25	24	27	32	37
Excise duty on oil products	..	..	..	124	359	360	388	428	467	484
Excise duty on tobacco	..	..	..	27	92	130	160	178	188	191
Excise duty on other products	..	..	..	14	32	18	24	25	25	15
Excise duty on coffee and non alcoholic beverages	..	..	..	6	8	13	14	14	14	15
Excise duty / Tax on cars and motorcycles	..	..	..	8	24	5	10	11	10	0
Excise duty on natural gas	..	..	..	0	0	1	22	20	22	19
Tax on electricity	..	..	..	0	1	1	1	2	1	5
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	21	33	14	2	2	-3	3
Customs duties	..	..	..	21	3	0	0	0	-5	-1
Levies on imported agricultural products	..	..	..	0	2	0	0	0	0	0
Excise duty of imported goods for omission for free turnover	..	..	..	0	28	14	2	3	2	4
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	10	66	47	68	72	73	72
Taxes on lotteries and gambling	..	..	..	7	42	22	29	32	34	36
Financial stability fee	..	..	..	0	0	0	5	4	15	11
Passenger departure duty	..	..	..	3	0	0	0	0	0	0
Contributions to the EU Single Resolution Fund	..	..	..	0	0	0	0	8	7	7
Contributions to the fund for the protection of the insured	..	..	..	0	1	1	1	1	0	0
Contributions to the deposit guarantee fund	..	..	..	0	22	24	32	28	16	17
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	..
5128 Other taxes	..	..	..	0	0	0	0	0	0	..
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	..
5200 Taxes on use of goods and perform activities	..	..	..	32	57	126	154	170	173	193
5210 Recurrent taxes	..	..	..	32	57	73	140	142	141	156
5211 Paid by households: motor vehicles	..	..	..	12	16	34	48	54	55	61
Vehicle tax for vehicles which have been registered on physical persons	..	..	..	0	0	0	48	54	55	61
Annual vehicle duty for vehicles which have been registered on physical persons	..	..	..	12	16	34	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	0	20	22	45	46	51	52
Tax on cars belonging to enterprises	..	..	..	..	0	0	21	20	22	22
Vehicle tax for vehicles which have been registered on judical persons	..	..	..	..	0	0	24	26	29	30
Annual vehicle duty for vehicles which have been registered on judical persons	..	..	..	..	20	22	0	0	0	0
5213 Paid in respect of other goods	..	..	..	20	21	17	47	42	35	43
Duty for keeping animals	..	..	..	0	0	0	0	0	0	0
Income from lease of reservoirs and fishing rights and non-production use of fishing rights (fishing cards)	..	..	..	0	0	0	1	1	1	1
Business and professional licences	..	..	..	5	6	4	27	20	17	17
State duties and payments for issue of special permits (licences) and registration of documents that commensurate correspondence of professional qualification	..	..	..	1	0	0	0	0	0	0
Lottery and gambling state duty	..	..	..	1	4	2	2	2	3	3
Gambling equipment marking duty	..	..	..	0	1	1	0	0	0	0
Payment for rental of commercial fishing rights	..	..	..	0	0	0	0	1	1	1
Lottery of goods and services organization duty	..	..	..	2	0	0	0	0	0	0
State duty for using numerative rights	..	..	..	0	0	0	0	0	0	0
State duty for keeping oil products` security reserves	..	..	..	0	0	0	24	16	13	12
Tax on natural resources	..	..	..	15	15	12	19	22	18	26
5220 Non-recurrent taxes	..	..	..	0	0	53	14	28	33	37
Revenue from state-owned greenhouse gas emission unit trade	..	..	..	..	..	53	14	0	0	0
Payment for emission quota trading	..	..	..	..	..	0	0	11	15	12
The fee for the appeal of procurement	..	..	..	..	..	0	0	0	0	0
Toll for the use of motorways	..	..	..	..	..	0	0	17	18	25
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Custom duties collected for the EU	..	..	..	..	37	25	28	40	47	46
Total tax revenue on cash basis	..	..	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	1 995	6 401	5 162	6 695	7 334	7 812	8 412
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	14	1	1	0	0	0	0
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	2 009	6 402	5 163	6 695	7 334	7 813	8 413
Imputed social contributions	..	..	..	12	51	36	59	80	87	97
National Accounts: Taxes and all social contributions	..	..	..	2 022	6 453	5 199	6 754	7 415	7 899	8 509

.. Not available

Note: Year ending 31st December. Data on accrual basis.

Source: Ministry of Finance.

Statlink

Table 5.21. Lithuania: Detailed country table, 1965-2017

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	..	..	..	4 154	8 730	7 961	9 445	10 826	11 548	12 461
Total tax revenue exclusive of customs duties	..	..	..	4 154	8 669	7 909	9 377	10 727	11 452	12 360
1000 Taxes on income, profits and capital gains	..	..	..	1 111	2 625	1 281	1 726	2 013	2 175	2 258
1100 Of individuals	..	..	..	1 020	1 891	1 005	1 250	1 440	1 548	1 627
1110 On income and profits	..	..	..	1 020	1 810	972	1 226	1 390	1 479	1 558
Tax on payroll and workforce	..	..	..	950	1 628	793	1 008	1 148	1 214	1 235
Tax on income from individual activities	..	..	..	40	81	36	48	55	66	79
Tax on capital income	..	..	..	31	102	143	170	187	199	243
1120 On capital gains	..	..	..	0	81	33	24	50	69	69
1200 Corporate	..	..	..	90	734	276	477	574	628	631
1210 On profits	..	..	..	90	734	276	477	574	628	631
1220 On capital gains	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	1 362	2 643	3 293	3 791	4 338	4 714	5 170
2100 Employees	..	..	..	107	233	641	763	873	972	1 071
2110 On a payroll basis	..	..	..	107	233	641	763	873	972	1 071
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	..	..	1 119	2 180	2 109	2 526	2 916	3 193	3 512
2210 On a payroll basis	..	..	..	1 119	2 180	2 109	2 526	2 916	3 193	3 512
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	..	..	135	230	544	502	549	549	587
2310 On a payroll basis	..	..	..	135	230	544	502	549	549	587
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	..	..	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	62	83	103	97	126	127	129
4100 Recurrent taxes on immovable property	..	..	..	61	82	102	96	125	126	127
4110 Households	..	..	..	3	6	7	8	17	17	25
4120 Others	..	..	..	58	76	95	88	108	109	102
Tax on land from corporations	..	..	..	3	8	9	10	10	11	5
Tax on immovable property	..	..	..	55	69	86	77	98	98	97
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	1	2	1	1	1	1	2
4310 Estate and inheritance taxes	..	..	..	1	2	1	1	1	1	2
4320 Gift taxes	..	..	..	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	..	..	..	0	0	0	0	0	0	0
4500 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	1 619	3 317	3 232	3 762	4 249	4 436	4 803
5100 Taxes on production, sale, transfer, etc.	..	..	..	1 556	3 238	3 149	3 685	4 176	4 359	4 721
5110 General taxes	..	..	..	1 086	2 339	2 183	2 611	2 913	3 052	3 336
5111 Value added taxes	..	..	..	1 005	2 330	2 180	2 611	2 889	3 028	3 310
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	81	8	3	0	24	24	26
Deductions from revenue according to the RoL on the financing of road maintence and development	..	..	..	81	0	0	..	0	0	0
Deductions from revenue according to the RoL Forestry Law	..	..	..	0	0	0	..	24	24	26
Turnover tax on goods	..	..	..	0	0	0	..	0	0	0
Deductions from Ignalina nuclear power plant income generated by sales of electricity	..	..	..	0	8	3	..	0	0	0
Turnover tax on publications of erotic and violent nature	..	..	..	0	0	0	..	0	0	0
Turnover tax on motor cars	..	..	..	0	0	0	..	0	0	0
Turnover tax on goods containing ethyl	..	..	..	0	0	0	..	0	0	0
5120 Taxes on specific goods and services	..	..	..	470	899	966	1 073	1 263	1 307	1 385
5121 Excise duties	..	..	..	428	835	903	996	1 165	1 236	1 339
Alcoholic beverages	..	..	..	10	2	10	12	6	7	13
Manufactured tabacco	..	..	..	41	121	170	209	270	291	286
Oil and other oil products	..	..	..	230	451	487	534	619	674	730
Electricity	..	..	..	2	0	3	3	4	3	2
Luxury cars	..	..	..	1	0	0	0	0	0	0
Sugar	..	..	..	25	13	1	7	1	1	1
Other former minor excises	..	..	..	5	0	0	0	0	0	0
Wine and sparkling wine	..	..	..	6	23	30	31	36	35	41
Beer	..	..	..	24	38	44	38	50	51	79
Other alcoholic beverages	..	..	..	84	186	158	162	179	173	187
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	41	0	0	0	0	0	0
Taxes on international trades and transactions	..	..	..	41	..	..	..	..	..	..
Imported sugar tax	..	..	..	0	..	..	..	..	..	..
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	0	64	63	77	98	71	47
Tax on lotteries and gambling	..	..	..	..	9	8	12	15	14	16
Contributions to the Guarantee Fund	..	..	..	..	11	5	12	16	17	0
Deposit and investment insurance tax	..	..	..	..	43	48	52	56	33	22
Resolution Fund	..	..	..	..	0	0	0	10	7	7
Other taxes on specific services	..	..	..	..	0	1	2	1	1	1
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	64	80	83	78	74	77	81
5210 Recurrent taxes	..	..	..	64	80	83	78	74	77	81
5211 Paid by households: motor vehicles	..	..	..	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	7	30	13	31	32	34	34
Car registration taxes	..	..	..	0	0	0	15	15	15	15
Conveyance taxes	..	..	..	7	30	13	16	17	19	19
5213 Paid in respect of other goods	..	..	..	57	50	70	47	42	43	47
Pollution taxes	..	..	..	6	18	7	19	13	13	15
Payments by households for licences (not for business purposes)	..	..	..	5	3	6	2	2	2	2
Tax on market place	..	..	..	2	0	0	0	0	0	0
State-imposed fees and charges	..	..	..	34	22	44	6	5	5	6
Other taxes on production	..	..	..	10	6	13	21	22	23	24
5220 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Custom duties collected for the EU	..	..	..	..	61	53	68	99	96	101
Total tax revenue on cash basis	..	..	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	4 154	8 730	7 961	9 445	10 826	11 548	12 461
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	-39	-9	-32	-17	-18	-14	-3
Voluntary social security contributions	..	..	..	0	2	2	3	2	2	2
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	4 115	8 723	7 932	9 430	10 811	11 536	12 460
Imputed social contributions	..	..	..	3	91	103	99	116	128	128
National Accounts: Taxes and all social contributions	..	..	..	4 118	8 814	8 035	9 529	10 927	11 664	12 588

.. Not available

Note: Year ending 31st December. Data on an accrual basis.

Source: Ministry of Finance.

Statlink

Table 5.22. Luxembourg: Detailed country table, 1965-2017

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	266	1 543	3 671	8 521	13 416	15 025	17 806	19 271	20 221	21 405
Total tax revenue exclusive of custom duties	..	..	..	8 494	13 393	15 008	17 791	19 248	20 196	21 378
1000 Taxes on income, profits and capital gains	95	667	1 476	3 107	4 655	5 467	6 275	7 011	7 443	7 958
1100 Of individuals	66	417	884	1 573	2 678	3 157	4 062	4 716	4 984	5 056
1110 On income and profits	66	417	884	1 573	2 678	3 157	4 062	4 716	4 984	5 056
Personal income tax - fixed by assessment	27	106	184	258	389	540	666	721	774	822
Supplementary solidarity income tax	0	10	41	37	59	74	268	305	322	329
Tax on wages and salaries	36	287	601	1 178	1 910	2 136	2 797	3 227	3 365	3 424
Withholding tax on income from capital	2	11	52	88	188	315	223	313	373	385
Special tax on company directors fees	1	2	5	11	20	26	38	44	53	48
Tax on certain income of non-residents	0	1	1	2	1	1	1	1	1	1
Tax withheld on savings income (non-residents)	0	0	0	0	51	33	40	0	0	0
Withholding tax on interest	0	0	0	0	60	31	28	20	22	33
Crisis tax	0	0	0	0	0	0	0	0	0	0
Temporary budgetary balance tax	0	0	0	0	0	0	0	85	74	13
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
Tax on betting gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	29	250	592	1 533	1 977	2 311	2 213	2 295	2 459	2 902
1210 On profits	29	250	592	1 533	1 977	2 311	2 213	2 295	2 459	2 902
Corporation tax	18	168	376	1 031	1 381	1 646	1 530	1 569	1 620	1 951
Supplementary solidarity corporation tax	0	2	8	43	58	61	113	120	121	149
Trade tax	0	80	209	460	538	603	569	606	718	802
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	86	443	1 011	2 223	3 704	4 352	5 173	5 546	5 735	6 125
2100 Employees	32	175	388	993	1 690	2 007	2 337	2 497	2 589	2 776
2110 On a payroll basis	..	175	388	993	1 690	2 007	2 337	2 497	2 589	2 776
2120 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2200 Employers	49	243	494	963	1 577	1 875	2 168	2 334	2 406	2 555
2210 On a payroll basis	..	243	494	963	1 577	1 875	2 168	2 334	2 406	2 555
2220 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	5	25	129	266	437	471	667	715	740	793
2310 On a payroll basis	..	25	129	266	437	471	667	715	740	793
2320 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	2	10	0	0	0	0	0	0	0	0
Payroll tax	2	10	..	..	..	..	..	..	..	..
4000 Taxes on property	16	87	309	910	1 294	1 062	1 296	1 715	1 874	2 065
4100 Recurrent taxes on immovable property	4	9	14	21	27	29	33	36	37	38
Taxes on ownership of lands and buildings	4	9	14	21	27	29	33	36	37	38
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	7	44	172	633	878	831	980	1 318	1 419	1 513
4210 Individual	0	0	0	0	0	0	0	0	0	0
Wealth tax	..	..	..	..	..	..	..	..	..	..
4220 Corporate	7	44	172	633	878	831	980	1 318	1 419	1 513
Wealth tax	2	15	58	152	172	208	269	385	509	521
Holding tax	3	29	114	481	706	622	710	933	910	992
4300 Estate, inheritance and gift taxes	1	5	11	23	47	50	72	74	86	111
4310 Estate and inheritance taxes	1	5	11	23	47	50	72	74	86	111
4320 Gift taxes	0	0	0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	4	30	112	232	343	152	212	287	332	404
Registration taxes	4	26	94	208	288	116	164	221	258	319
Mortgage taxes	1	3	9	12	29	21	28	39	46	56
Stamp duties	0	2	2	5	7	5	7	8	8	8
Tax on contruction in dense sectors	0	0	0	0	1	1	1	2	3	1
Tax on sale of real estate	0	0	6	7	17	8	10	16	16	18
Mortgage tax on salaries	0	0	1	1	1	1	1	1	1	1
Building permits	0	0	0	0	0	0	0	0	0	0
Infrastructure tax	0	0	0	0	0	0	0	0	0	0
Authorisation taxes on oil tanks	0	0	0	0	0	0	0	0	0	0
Tax on secondary residence	0	0	0	0	0	1	0	0	0	0
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	66	336	866	2 243	3 726	4 104	5 025	4 949	5 110	5 204
5100 Taxes on production, sale, transfer, etc.	62	327	846	2 213	3 651	4 030	4 944	4 862	5 026	5 119
5110 General taxes	33	179	443	1 138	2 196	2 559	3 389	3 389	3 388	3 403
5111 Value added taxes	0	179	443	1 138	2 196	2 559	3 389	3 389	3 388	3 403
VAT own resources	..	18	75	92	50	41	49	45	48	66
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	33	0	0	0	0	0	0	0	0	0
Turnover tax	33	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	30	148	403	1 075	1 455	1 470	1 555	1 473	1 639	1 716
5121 Excise duties	26	134	365	1 036	1 394	1 401	1 484	1 374	1 414	1 449
Excise duties on mineral oils	1	1	10	100	135	145	197	184	179	185
Excise duties on tobacco (part on national production)	..	0	8	24	66	70	85	81	92	95
Autonomous excise duties on mineral oils	..	76	173	414	559	536	530	495	481	497
Tax on the consumption of national alcoholic beverages and spirits	1	5	19	20	21	20	25	28	36	38
Excise duties on tobacco	..	40	141	407	418	422	445	394	438	440
Supplementary tax on fuel	..	0	0	59	145	132	126	117	115	119
Tax on control of domestic fuel	..	0	0	2	3	3	2	2	2	2
Excise duty on liquefied petroleum	..	0	0	0	0	0	0	0	0	0
Excise duty on benzol	..	0	0	1	1	1	1	1	1	1
Excise duties on imported alcoholic beverages	..	3	5	5	6	5	7	8	10	10
Excise duties on beers (national production)	..	4	2	3	4	4	4	5	4	4
Excise duty on fermented fruit beverages	..	2	3	0	0	0	0	0	0	0
Excise duties on fermented sparkling beverages	..	0	1	0	0	0	0	0	0	0
Excise duty on sugar	..	0	1	0	0	0	0	0	0	0
Excise UEBL	..	0	0	0	0	0	0	0	0	0
Excise duties on nationally produced alcoholic beverages	..	1	1	0	0	0	0	0	0	0
Excise duty on Kyoto	..	0	0	0	37	62	62	58	56	58
Excise duty on alcopops	..	0	0	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	1	5	11	0	1	0	0	0	0	0
Levies on imported agricultural products	1	0	0	0	1	0	0	0	0	0
Customs duty	0	0	0	0	0	0	0	0	0	0
Customs duty + mobiles + C.E.C.A. + anti-dumping	0	4	11	0	0	0	0	0	0	0
Agricultural compensatory amounts	0	0	0	0	0	0	0	0	0	0
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	2	6	22	39	60	69	70	98	225	267
Tax on betting stakes	0	0	0	0	0	0	0	0	0	0
Tax on insurance	1	5	15	23	32	40	45	46	49	60
Tax on transport	1	0	0	0	0	0	0	0	0	0
Tourist tax	0	0	1	1	2	2	2	3	3	3
Tax on national lottery	0	0	3	4	3	3	0	0	0	0
Tax on casino gambling	0	0	3	9	21	23	21	19	18	19
Tax on bank notes	0	0	1	2	2	1	2	0	0	0
Entertainment tax	0	1	0	0	0	0	0	2	2	2
Contributions to FGDL	0	0	0	0	0	0	0	0	77	79
Contributions to FRL	0	0	0	0	0	0	0	29	77	100
Special tax for insurers in the interest of the rescue service	0	0	0	0	0	0	0	0	0	5
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	4	4	0	0	0	1	1	0	0
C.E.C.A.	..	3	4	..	..	..	0	0	0	0
Co-responsibility tax on milk	..	1	0	..	..	..	1	1	0	0
Co-responsibility tax on cereals	..	0	0	..	..	..	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	3	9	20	30	75	75	80	86	83	85
5210 Recurrent taxes	3	8	18	28	68	68	72	71	70	69
5211 Paid by households: motor vehicles	2	4	9	16	39	39	40	41	40	40
5212 Paid by others: motor vehicles	1	4	7	11	26	26	27	28	27	27
5213 Paid in respect of other goods	0	0	1	2	2	3	4	3	3	3
Tax on licenced premises	0	0	0	0	1	1	1	1	1	1
Ship registration tax	0	0	0	1	1	1	2	1	1	1
Dog tax	0	0	1	1	1	1	1	1	1	1
Tax on peddling	0	0	0	0	0	0	0	0	0	0
Tax on ships	0	0	0	0	0	0	0	0	0	0
5220 Non-recurrent taxes	0	0	2	2	7	7	9	15	14	16
Emission permits	..	..	0	0	0	0	3	7	5	7
Car registration taxes	..	..	2	2	7	7	6	8	8	9
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	8	12	14	22	23	51	59	54
6100 Paid solely by business	..	0	6	11	13	21	21	28	34	27
Supplementary tax on electricity	..	0	0	2	2	2	2	2	2	2
Tax on distribution of electricity	..	0	3	4	1	1	1	1	1	1
Tax on production of electricity	..	0	2	2	1	1	1	0	6	0
Tax on natural gas consumption	..	0	0	0	3	9	11	4	5	4
Tax on enterprise register	..	0	1	1	0	0	0	0	0	0
Tax concerning foreign affairs departments	..	0	0	0	2	5	5	4	5	7
Chancellery stamps	..	0	1	2	4	3	2	1	1	1
VAT reclassified as tax on production	..	0	0	1	1	1	1	1	1	1
Under-compensation of VAT (flat rate system)	..	0	2	0	0	0	0	0	0	0
Tax on water	..	0	2	0	0	0	0	0	0	0
6200 Other	..	0	0	0	0	0	0	23	25	27
Custom duties collected for the EU	..	..	..	27	23	18	15	23	25	27
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	..	..	..	..	198	198	196
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	266	1 543	3 722	8 624	13 393	14 726	17 857	19 418	20 252	21 448
Total tax revenue on accrual basis	..	..	3 671	8 521	13 416	15 025	17 806	19 271	20 221	21 405
Conciliation with National Accounts
Additional taxes included in national accounts	..	..	0	0	0	0	0	0	0	0
Tax excluded from national accounts	..	..	0	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	0	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	0	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	4	18	18	28	34	38	41	44
Miscellaneous differences	..	..	0	0	0	0	0	0	0	0
National Accounts: taxes and actual social contributions	..	..	3 674	8 539	13 434	15 053	17 840	19 309	20 262	21 449
Imputed social contributions	..	..	267	287	429	507	567	671	706	749
National Accounts: taxes and all social contributions	..	..	3 941	8 826	13 863	15 560	18 406	19 981	20 968	22 198

.. Not available

Note: The civil year ends December 31st. From 1990 onwards, data are on an accrual basis. Under the heading 2000, the difference between the total social security contributions and those collected by the social security parastatals corresponds to the levy for realignment of pensions operated on the remuneration and pensions of employees and former agents of P&T and BCEE; one of these establishments belonging to the "non-corporate and quasi-corporate sector" and the other to the "credit institutions sector".

Source: General account of the State.

Statlink

Table 5.23. Mexico: Detailed country table, 1965-2017

Million MXN

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	..	771	102 005	767 216	1 382 103	1 716 243	2 165 501	2 953 480	3 343 314	3 527 123
1000 Taxes on income, profits and capital gains	..	230	34 673	276 548	554 099	683 604	957 213	1 230 555	1 427 114	1 571 954
1100 Of individuals	..	..	..	..	238 938	313 473	425 621	609 384	681 784	754 109
Tax on income of individuals	..	..	..	..	238 938	313 473	425 621	609 384	681 784	754 109
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	217 790	246 745	392 199	592 443	700 925	769 193
Tax on income of corporations	..	..	..	..	217 790	246 745	392 199	592 443	700 925	769 193
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	230	34 673	276 548	97 370	123 386	139 393	28 728	44 405	48 652
Tax on income	..	..	..	244 841	54 785	66 937	89 028	36 268	44 225	46 004
Tax on asset	..	..	..	13 913	15 670	-624	-1 325	-502	-918	-1 069
Credit on salary	..	..	..	17 794	23 177	9 708	1 274	993	1 144	1 036
Oil yields tax	..	..	..	0	3 738	2 296	3 210	0	0	0
IETU	..	..	..	0	0	45 069	47 205	-11 777	-4 039	-1 648
Imposed by activity exploration and extraction of hydrocarbon	..	..	..	0	0	0	0	3 746	3 994	4 330
2000 Social security contributions	..	109	17 165	138 223	236 727	277 459	351 993	409 249	434 998	467 710
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	109	17 165	138 223	236 727	277 459	351 993	409 249	434 998	467 710
2410 On a payroll basis	..	..	..	138 223	236 727	277 459	351 993	409 249	434 998	467 710
2420 On an income tax basis	..	..	..	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	..	8	1 797	11 217	28 071	36 911	53 042	70 221	76 762	84 099
Substitute tax on salary	..	..	..	0	0	0	0	0	0	0
Payroll tax	..	..	..	11 101	20 277	27 813	41 184	69 866	76 304	0
Tax on remuneration to the personal work	..	..	..	65	7 578	8 841	11 645	152	225	0
Tax on professions and fees	..	..	..	36	68	71	50	106	99	0
Tax on operations by contract	..	..	..	15	148	186	163	96	134	0
4000 Taxes on property	..	15	1 914	13 964	33 161	38 955	46 238	57 673	63 273	67 836
4100 Recurrent taxes on immovable property	..	10	1 036	9 948	19 425	25 724	31 338	37 961	40 357	44 680
4110 Households	..	0	0	0	0	0	0	0	0	0
4120 Others	..	10	1 036	9 948	19 425	25 724	31 338	37 961	40 357	44 680
Property tax	..	..	..	9 948	19 425	25 724	31 338	37 961	40 357	44 680
4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	8	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	8	..	..	..	..	..	..	..
4320 Gift taxes	..	..	0	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	5	870	4 017	13 736	13 231	14 900	19 712	22 917	23 156
Alienation of immovable property	..	..	..	1 763	1 076	1 122	1 271	1 595	1 723	1 623
Transfer of ownership of real estate	..	..	..	2 236	8 147	5 027	4 518	6 671	9 593	7 016
Purchasing property	..	..	..	18	4 513	7 082	9 110	11 447	11 600	14 516
4500 Non-recurrent taxes	..	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	395	44 837	319 612	513 140	651 915	715 811	1 141 170	1 295 653	1 283 049
5100 Taxes on production, sale, transfer, etc.	..	388	44 171	310 325	491 928	630 123	696 150	1 120 610	1 274 738	1 262 770
5110 General taxes	..	121	26 635	189 606	409 013	504 509	556 794	707 213	791 700	816 048
5111 Value added taxes	..	120	26 635	189 606	409 013	504 509	556 794	707 213	791 700	816 048
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
5113 Other	..	1	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	265	17 519	120 720	82 915	125 614	139 356	413 397	483 038	446 722
5121 Excise duties	..	45	10 072	86 163	47 008	86 098	104 111	361 538	420 448	378 537
Special tax on production and services	..	..	..	81 544	41 532	81 427	97 860	354 294	411 390	367 834
Tax on new automobiles	..	..	..	4 619	5 476	4 671	6 252	7 244	9 058	10 703
Tax on luxury goods and services	..	..	..	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	45	6 998	33 285	33 344	26 602	32 324	45 366	51 889	53 793
Step customs officer	..	..	..	423	1 156	2 071	3 065	1 270	1 336	1 463
Import taxes	..	..	..	32 861	32 188	24 531	29 260	44 096	50 553	52 330
5124 Taxes on exports	..	2	75	4	3	0	1	1	0	0
Tax on exports	..	..	..	4	3	0	1	1	0	0
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	8	132	1 042	2 146	10 958	-967	1 763	5 630	7 778
IDE	..	8	..	0	0	8 022	-5 988	-3 323	-1 262	-739
Tax on lodging	..	0	..	504	1 059	1 384	1 890	2 561	3 009	3 598
Public entertainment tax	..	0	..	240	365	462	566	689	858	839
Tax on lotteries, raffles and gambling	..	0	..	267	705	923	1 213	1 416	1 828	2 717
Tax on commercials	..	0	..	4	17	166	203	210	906	1 082
Various indirect taxes	..	0	..	28	0	1	1 149	209	291	282
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	165	242	226	414	1 956	3 886	4 730	5 070	6 613
Mining fees	..	..	..	226	414	1 956	3 886	4 730	5 070	6 613
5130 Unallocable between 5110 and 5120	..	2	17	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	7	666	9 287	21 212	21 793	19 661	20 560	20 915	20 279
5210 Recurrent taxes	..	7	666	9 287	21 212	21 793	19 661	20 560	20 915	20 279
5211 Paid by households: motor vehicles	..	3	567	8 878	20 692	21 319	19 174	19 880	20 192	19 530
Tax on motor vehicules	..	..	..	8 878	20 692	21 319	19 174	19 880	20 192	19 530
5212 Paid by others: motor vehicles	..	0	0	301	275	281	357	439	503	554
Tax on federal auto transport	..	..	..	301	275	281	357	439	503	554
5213 Paid in respect of other goods	..	4	99	108	246	193	130	240	220	194
Sport fishing	..	..	..	40	98	59	50	62	68	71
Sport hunting	..	..	..	3	0	0	0	0	0	0
Tax on commercial activities	..	..	..	63	147	50	26	64	46	28
Trade in books and magazines	..	..	..	0	0	0	3	1	1	0
Tax on industrial activities	..	..	..	2	0	82	49	93	78	77
Mining	..	..	..	0	0	1	1	21	28	18
5220 Non-recurrent taxes	..	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	14	1 619	7 651	16 905	27 398	41 204	44 612	45 514	52 475
6100 Paid solely by business	..	0	0	0	0	0	0	0	0	0
6200 Other	..	14	1 619	7 651	16 905	27 398	41 204	44 612	45 514	52 475
Accessories	..	..	..	5 504	12 403	22 206	25 301	23 211	28 480	32 153
Unallocable between 1000 and 5000 caused in exercices fiscal previous liquidation slopes or of payment	..	..	..	374	222	30	1 618	4 168	329	281
Additional state and local taxes	..	..	..	1 773	4 280	5 162	14 285	17 232	16 705	20 042
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	..	..	59 065	40 344	41 800	43 806	44 851	46 793
Tax expenditure component	..	..	..	..	35 888	30 635	40 526	42 813	43 707	45 757
Transfer component	..	..	..	..	23 177	9 708	1 274	993	1 144	1 036
Total tax revenue on cash basis	..	771	102 005	767 216	1 382 103	1 716 243	2 165 501	2 953 480	3 343 314	3 527 123
Total tax revenue on accrual basis	..	..	..	..	..	..	..	..	..	..
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	..	..	..	..	..	..	..
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	..	..	..	..	..	..	..	..
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	..	..	..	..	..	..	..	..	..
Imputed social contributions	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and all social contributions	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Year ending 31st December. Data are on cash basis.

Source: Ministry of Finance, Economic Department.

Statlink

Table 5.24. Netherlands: Detailed country table, 1965-2017

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	10 860	69 982	104 419	166 824	220 950	227 911	238 488	255 348	272 008	285 670
Total tax revenue exclusive of custom duties	..	..	..	165 514	219 271	226 179	236 732	253 082	269 655	283 250
1000 Taxes on income, profits and capital gains	3 884	22 998	33 689	43 256	62 463	63 581	59 085	70 849	73 993	85 761
1100 Of individuals	3 008	18 383	25 806	25 116	41 414	48 992	44 830	52 405	50 292	61 571
1110 On income and profits	3 007	18 364	25 757	25 057	41 276	48 771	44 592	52 167	50 162	61 442
Income tax	1 359	2 895	2 455	-880	2 294	2 076	-1 337	-2 566	-5 111	-1 183
Wage tax	1 466	14 984	22 258	24 433	37 729	46 102	45 546	53 953	54 962	61 844
Dividend tax	123	486	1 044	1 504	1 253	593	383	780	311	781
Directors tax	14	0	0	0	0	0	0	0	0	0
Inhabited house tax	45	0	0	0	0	0	0	0	0	0
1120 On capital gains	1	18	50	59	138	221	238	238	130	129
Tax on games of chance	1	18	50	59	138	221	238	238	130	129
1200 Corporate	876	4 615	7 882	18 140	21 049	14 589	14 255	18 444	23 701	24 190
1210 On profits	876	4 615	7 882	18 140	21 049	14 589	14 255	18 444	23 701	24 190
Corporate income and dividend taxes	876	4 615	7 882	18 140	21 049	14 589	14 255	18 444	23 701	24 190
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	3 342	26 641	39 075	64 522	77 072	82 732	97 372	96 426	103 902	101 913
2100 Employees	1 659	11 018	24 109	35 305	40 918	41 637	49 327	48 213	41 959	39 578
2110 On a payroll basis	..	..	..	35 305	40 918	41 637	49 327	48 213	41 959	39 578
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	1 371	12 465	7 837	18 671	25 925	29 351	31 603	34 614	36 595	37 720
2210 On a payroll basis	..	..	..	18 671	25 925	29 351	31 603	34 614	36 595	37 720
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	311	3 158	7 129	10 546	10 229	11 744	16 442	13 599	25 348	24 615
2310 On a payroll basis	..	..	..	0	0	0	0	0	0	0
2320 On an income tax basis	..	..	..	10 546	10 229	11 744	16 442	13 599	25 348	24 615
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	476	2 509	3 816	8 797	10 363	8 770	8 084	9 768	10 764	11 487
4100 Recurrent taxes on immovable property	111	1 021	1 711	3 094	3 488	4 241	5 249	6 382	6 627	6 919
Municipal immovable property tax	-59	821	1 398	..	..	..	..	..	..	..
Other municipal taxes	66	5	18	..	..	..	..	..	..	..
Contributions polder boards	44	195	295	..	..	..	..	..	..	..
Tax on land	59	0	0	..	..	..	..	..	..	..
4110 Households	..	..	..	1 806	1 642	2 058	2 802	3 741	3 929	4 154
Municipal immovable property tax	..	..	..	1 651	1 368	1 553	1 754	1 882	1 923	1 975
Contributions polder boards	..	..	..	155	274	429	492	514	532	561
Levies on social housing corporations	..	..	..	0	0	76	556	1 345	1 474	1 618
4120 Others	..	..	..	1 288	1 846	2 183	2 447	2 641	2 698	2 765
Municipal immovable property tax	..	..	..	893	1 319	1 488	1 686	1 809	1 848	1 898
Contributions polder boards	..	..	..	395	527	695	761	832	850	867
4200 Recurrent taxes on net wealth	86	517	554	824	30	23	1	0	0	0
4210 Individual	86	517	554	824	30	23	1	..	..	..
Property tax of individuals	86	517	554	824	30	23	1	..	..	..
4220 Corporate	0	0	0	0	0	0	0	..	..	..
4300 Estate, inheritance and gift taxes	117	336	522	1 483	1 877	1 721	1 730	1 614	1 845	1 841
4310 Estate and inheritance taxes	..	304	472	1 303	1 877	1 721	1 730	1 614	1 845	1 841
Estate tax	..	0	0	0	0	0	0	0	0	0
Inheritance tax	..	304	472	1 303	1 877	1 721	1 730	1 614	1 845	1 841
4320 Gift taxes	..	32	50	180	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	162	635	1 030	3 396	4 968	2 785	1 104	1 772	2 292	2 727
Stamp duties	44	0	0	0	0	0	0	0	0	0
Registration duties	118	0	0	0	0	0	0	0	0	0
Tax on legal transactions	0	635	1 030	0	0	0	0	0	0	0
Real estate transfer tax	0	0	0	2 804	4 925	2 785	1 104	1 772	2 292	2 727
Tax on capital formation	0	0	0	592	43	0	0	0	0	0
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	3 110	17 675	27 585	48 162	68 405	70 134	71 068	75 623	80 282	83 232
5100 Taxes on production, sale, transfer, etc.	2 943	16 204	25 067	43 561	61 994	62 515	63 274	67 049	71 559	74 399
5110 General taxes	1 344	11 081	17 216	28 857	42 884	42 674	42 459	44 922	47 896	49 893
5111 Value added taxes	0	11 081	17 216	28 849	42 873	42 654	42 424	44 879	47 849	49 833
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	1 344	0	0	8	11	20	35	43	47	60
Turnover tax	1 344	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	1 600	5 123	7 850	14 704	19 110	19 841	20 815	22 127	23 663	24 506
5121 Excise duties	880	3 789	5 985	13 755	17 724	18 392	17 309	18 020	18 973	19 692
Excise on spirits	129	463	422	397	335	331	306	314	324	331
Excise on beer	34	123	259	263	310	389	413	451	446	447
Excise on sugar	45	9	27	0	0	0	0	0	0	0
Excise on tobacco	307	839	948	1 590	2 136	2 437	2 228	2 222	2 491	2 397
Excise on wine	14	82	91	173	257	304	348	354	358	346
Registration tax on motor vehicles	0	613	1 189	2 875	3 647	2 096	1 159	1 462	1 551	2 000
Excise on soft drinks	0	59	186	216	155	156	154	207	256	265
Levies for nuclear reactor	0	0	0	0	0	0	0	0	0	0
Excise on petrol	310	1 280	1 684	3 151	4 010	4 086	3 960	4 109	4 226	4 293
Excise on other mineral oils	41	295	808	2 139	2 965	3 573	3 630	3 757	3 862	3 875
Levies on air pollution	0	27	304	0	0	0	0	0	0	0
Taxes on pollution/resources	0	0	68	462	456	356	141	345	364	380
Levies on energy	0	0	0	2 387	3 333	4 250	4 856	4 679	4 967	5 213
Other excise duties and consumption taxes	0	0	0	0	0	0	0	0	0	0
Other environmental taxes	0	0	0	34	35	314	13	14	20	35
Strategic stockpile tax on mineral oils	0	0	0	68	85	100	101	106	108	110
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	702	971	1 375	0	0	0	0	0	0	0
EU levies on food products	338	295	168	..	..	..	..	..	..	..
MCA levy	0	9	0	..	..	..	..	..	..	..
Remaining import duties	364	667	1 207	..	..	..	..	..	..	..
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	77	0	0	0	0	0	0	0	0
Selective investment regulation levy	..	77	..	..	..	..	..	..	..	..
5126 Taxes on specific services	16	222	372	662	1 041	1 213	3 253	3 751	4 447	4 571
Tax on fire insurance	2	0	0	0	0	0	0	0	0	0
Entertainment tax	14	0	0	0	0	0	0	0	0	0
Tax on insurances	0	209	340	512	807	861	2 343	2 375	2 464	2 486
Tourist tax	0	14	32	83	125	131	164	206	210	252
Tax on games of chance	0	0	0	67	109	221	239	238	350	340
Flight tax	0	0	0	0	0	0	0	0	0	0
Bank levies	0	0	0	0	0	0	507	478	921	948
Contribution to EU Single Resolution Fund	0	0	0	0	0	0	0	454	502	545
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	1	64	118	287	345	236	253	356	243	243
ESCC levy	1	5	0	0	0	0	0	0	0	0
Sugar contribution	0	23	36	0	0	0	0	0	0	0
Milk levy	0	36	82	0	0	0	0	0	0	0
EU levies on food products	0	0	0	273	345	236	253	356	243	243
Sugar storage duty	0	0	0	14	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	167	1 470	2 518	4 601	6 411	7 619	7 794	8 574	8 723	8 833
5210 Recurrent taxes	165	1 470	2 518	4 601	6 411	7 619	7 751	8 410	8 524	8 633
5211 Paid by households: motor vehicles	27	463	799	2 288	3 211	4 084	4 008	4 470	4 500	4 582
Motor vehicle tax	27	427	744	2 288	3 211	4 084	4 008	4 470	4 500	4 582
Motor vehicle licence	0	36	54	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	132	604	1 044	554	760	976	959	1 069	1 080	1 096
Motor vehicle tax	132	590	1 026	554	760	976	959	1 069	1 080	1 096
Motor vehicle licence	0	14	18	0	0	0	0	0	0	0
Heavy motor vehicle tax	0	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	6	404	676	1 759	2 440	2 559	2 784	2 871	2 944	2 955
Dog licences	3	23	27	40	54	59	67	65	67	61
Commuter tax	0	5	5	12	21	25	29	29	30	32
Levies on water pollution	1	372	644	1 003	1 220	1 127	1 182	1 212	1 244	1 257
Permission to sell spirits	2	5	0	0	0	0	0	0	0	0
Sewerage charges	0	0	0	650	1 094	1 304	1 463	1 531	1 584	1 597
Levies on manure surplus	0	0	0	18	-4	2	4	3	11	7
Noise nuisance tax civil aviation	0	0	0	36	55	42	39	31	8	1
5220 Non-recurrent taxes	2	0	0	0	0	0	43	164	199	200
Emission permits	..	..	..	..	..	..	43	164	199	200
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	48	159	254	777	968	962	1 123	416	714	857
6100 Paid solely by business	48	159	254	410	322	326	139	0	0	0
Administrative levies	48	159	254	410	322	326	139	..	..	..
6200 Other	0	0	0	367	646	636	984	416	714	857
Employers tax	..	..	..	331	497	609	804	208	530	569
Tax revenue from Caribbean Netherlands	..	..	..	0	0	13	100	128	145	153
Other taxes on wealth	..	..	..	36	149	14	80	80	39	135
Custom duties collected for the EU	..	..	..	1 310	1 679	1 732	1 756	2 266	2 353	2 420
Total tax revenue on cash basis	10 860	69 982	104 419	165 503	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	166 824	220 950	227 911	238 488	255 348	272 008	285 670
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	1 400	0	0	0	0	0	0
Wage Tax reductions	..	..	..	1 400	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	-70	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	168 154	220 950	227 911	238 488	255 348	272 008	285 670
Imputed social contributions	..	..	..	3 808	3 509	3 545	3 414	3 160	3 584	3 622
National Accounts: Taxes and all social contributions	..	..	..	171 962	224 459	231 456	241 902	258 508	275 592	289 292

.. Not available

Note: Year ending 31st December. From 1999 data are on accrual basis. Heading 2000: From 1998 the figures include some violuntary contributions and the breakdown between premiums paid by employees (2100) and by self-employed / non-employed has been estimated. This is also the case for the breakdown between premiums paid on a payroll or on an income tax basis for those years where both apply. Heading 4100: From 1992, there was a structural break in the data for the 'municipal immovable property tax'. The tax ceased to be collected by the central government at that time and the figures are presented on a different type of statistical registration (no longer cash basis). Heading 5110: Includes 358 millions of euros (1969) and 186 millions of euros (1970) in respect of deduction of turnover tax on stocks existing at 1st January 1969. Heading 5213: Small amounts (less than 2.3 millions euros) of hunting and fishing licence receipts which should be classified here have been omitted.

Source: Social security contributions and local taxes: Central Bureau of Statistics. Other taxes: Ministry of Finance.

Statlink

Table 5.25. New Zealand: Detailed country table, 1965-2017

Million NZD

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	1 001	7 594	27 471	39 765	64 046	62 310	72 187	81 500	86 601	92 661
1000 Taxes on income, profits and capital gains	606	5 299	16 370	23 861	40 308	33 494	39 415	44 724	48 134	51 505
1100 Of individuals	394	4 679	13 177	17 126	26 965	23 519	26 555	30 298	31 869	35 020
1110 On income and profits	394	4 679	13 177	17 126	26 965	23 519	26 555	30 298	31 869	35 020
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	207	589	1 780	4 914	9 069	7 609	10 344	11 407	13 461	13 584
1210 On profits	207	589	1 780	4 914	9 069	7 609	10 344	11 407	13 461	13 584
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	5	31	1 413	1 821	4 274	2 366	2 516	3 019	2 804	2 901
NRWT	5	24	277	760	1 506	467	427	733	594	619
Property speculation	0	0	0	0	0	0	0	0	0	0
Absentee income tax	0	7	0	0	0	0	0	0	0	0
Interest	0	0	1 028	990	2 699	1 704	1 643	1 660	1 468	1 530
Dividends	0	0	83	71	69	195	446	626	742	752
Other	0	0	25	0	0	0	0	0	0	0
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees	0	0	0	0	0	0	0	0	0	0
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	0	0	0	0	0	0	0	0	0	0
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	116	602	1 880	2 112	3 417	4 119	4 585	5 046	5 257	5 543
4100 Recurrent taxes on immovable property	84	515	1 722	2 049	3 322	4 031	4 492	4 962	5 178	5 436
Local govt rates and services	81	503	1 550	2 049	3 322	4 031	4 492	4 962	5 178	5 436
Land tax	3	12	172	0	0	0	0	0	0	0
4110 Households	..	..	0	..	..	..	..	..	..	..
4120 Others	..	..	172	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	23	39	80	2	3	2	0	0	0	0
4310 Estate and inheritance taxes	21	37	74	0	0	0	..	..	..	..
4320 Gift taxes	2	2	6	2	3	2	..	..	..	..
4400 Taxes on financial and capital transactions	9	48	78	61	92	86	93	84	79	107
Instrument duty	7	40	62	51	85	82	91	84	79	107
Cheque duty	2	8	16	10	7	4	2	0	0	0
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	280	1 693	9 220	13 792	20 290	24 692	28 184	31 728	33 203	35 612
5100 Taxes on production, sale, transfer, etc.	262	1 624	8 680	12 887	18 832	23 107	26 344	29 584	30 925	33 220
5110 General taxes	77	776	6 163	9 885	15 046	19 143	22 063	24 587	25 847	27 951
5111 Value added taxes	0	0	6 163	9 885	15 046	19 143	22 063	24 587	25 847	27 951
5112 Sales tax	77	776	0	0	0	0	0	0	0	0
Motor vehicles	..	231	..	..	..	..	..	..	..	..
Other sales tax	..	544	..	..	..	..	..	..	..	..
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	186	849	2 517	3 002	3 786	3 964	4 281	4 997	5 078	5 269
5121 Excise duties	124	548	1 929	2 148	1 627	1 782	1 854	2 280	2 231	2 214
On alcoholic beverages	37	84	411	436	573	622	650	672	684	699
Beer	33	64	0	201	290	207	250	262	265	265
Wine	0	0	0	100	163	181	204	216	218	227
Spirits	4	20	0	135	120	234	196	194	201	207
Tobacco	33	99	568	764	159	220	273	362	352	399
Motor vehicles	0	0	7	0	0	0	0	0	0	0
Refined sugar	2	0	0	0	0	0	0	0	0	0
CA petroleum fuels	0	140	835	810	819	872	865	1 185	1 137	1 057
NRF fuel excise	49	121	0	0	0	0	0	0	0	0
Local petroleum fuels	0	18	21	27	30	32	31	33	34	33
CA mileage tax	0	0	0	0	0	0	0	0	0	0
NRF mileage tax	3	0	0	0	0	0	0	0	0	0
Road user charges	0	68	0	0	0	0	0	0	0	0
Energy resources levy	0	20	87	111	46	36	35	28	24	26
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	49	231	505	648	1 857	1 916	2 160	2 442	2 550	2 738
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	13	57	83	206	302	266	267	275	297	317
Lottery (national)	1	6	26	167	290	253	254	260	281	301
Lottery (overseas)	0	0	0	0	0	0	0	0	0	0
Racing	12	46	57	39	12	13	13	15	16	16
Film hire tax	0	1	0	0	0	0	0	0	0	0
Domestic air travel tax	0	3	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	0	12	0	0	0	0	0	0	0	0
Foreign fishing vessels tax	..	0	..	..	..	..	..	..	..	..
Foreign travel tax	..	0	..	..	..	..	..	..	..	..
International departure tax	..	12	..	..	..	..	..	..	..	..
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	18	69	539	905	1 458	1 585	1 840	2 144	2 278	2 392
5210 Recurrent taxes	18	69	539	905	1 458	1 585	1 840	2 144	2 278	2 392
Motor vehicle registration	7	47	154	181	226	172	187	214	223	227
Heavy traffic fees	8	0	285	532	851	1 016	1 205	1 381	1 469	1 551
Accident compensation levies	0	0	0	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles	0	0	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	3	23	100	192	381	397	448	549	586	614
Local authority fees and charges	3	23	100	192	381	397	448	549	586	614
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	1	0	31	5	3	2	7	1
6100 Paid solely by business	..	..	0	..	0	0	0	0	0	0
6200 Other	..	..	1	..	31	5	3	2	7	1
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	1 057	2 568	2 794	2 582	2 352	2 313	2 195
Tax expenditure component	..	..	..	311	873	950	1 349	1 253	1 232	1 189
Transfer component	..	..	..	746	1 695	1 844	1 233	1 099	1 081	1 006
Non-wastable tax credits against 1210	..	..	..	0	0	0	0	0	0	0
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	1 001	7 594	27 471	39 276	64 273	62 053	73 172	82 481	87 907	93 911
Total tax revenue on accrual basis	..	..	..	39 765	64 046	62 310	72 187	81 500	86 601	92 661
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	0	0	2 265	2 615	4 152	4 080
Taxes excluded from National Accounts	..	..	..	..	0	0	-4 955	-5 769	-7 111	-7 404
Difference in treatment of tax credits	..	..	..	..	873	950	1 349	1 253	1 232	1 189
Capital transfer for uncollected revenue	..	..	..	..	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	..	0	0	0	0	0	0
Miscellaneous differences	..	..	..	..	0	0	461	-1 602	500	-81
National Accounts: Taxes and actual social contributions	..	..	..	..	64 919	63 260	71 307	77 997	85 374	90 445
Imputed social contributions	..	..	..	..	0	0	2 617	2 063	2 030	1 948
National Accounts: Taxes and all social contributions	..	..	..	..	64 919	63 260	73 924	80 060	87 404	92 393

.. Not available

Note: For the years before 1989 data are on a fiscal year basis ending 31st March. The figures provided for 1989 and onwards relate to the financial year ending 30th June of the following year. From 1993, data are on accrual basis. Heading 1000: Tax credits to exporters under the export incentives schemes are non-wastable, but that part of the excess of tax liability paid out to taxpayers is not identifiable. Heading 1100: The figures up to 1969 include revenues collected by a social security income tax. The base of this tax was the same as the ordinary income tax base and the two have now been incorporated into a single income tax. Heading 5121: From October 1986 incorporates that portion of the selective impost on wine, spirits, tobacco and motor vehicles which was formerly collected and reported as sales tax. The revenue collected on those imported goods which are subject to the equivalent of the domestic excise has been classified as excise duty. In this respect, there is a discontinuity between the excises recorded before and after October 1986. Heading 5210: The other local authority licence fees include some small items which could be regarded as non-tax revenues. Heading for non-wastable tax credits 1110 comprises four Family assistance tax credits. The total in item 1100 is net of the tax expenditure component but not net of the transfer component.

Source: Local Authorities Statistics, Department of Statistics, Wellington.

Statlink

Table 5.26. Norway: Detailed country table, 1965-2017

Million NOK

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	16 842	133 499	301 812	631 576	989 614	1 086 662	1 226 149	1 198 232	1 207 561	1 281 966
1000 Taxes on income, profits and capital gains	7 316	55 837	106 290	284 189	474 557	512 049	558 116	475 374	458 170	499 695
1100 Of individuals	6 671	38 018	79 068	152 013	219 726	256 544	304 409	335 199	332 773	339 076
1110 On income and profits	6 671	38 018	79 068	152 013	219 726	256 544	304 409	335 199	332 773	339 076
Employee social security contributions	1 305	0	0	0	0	0	0	0	0	0
Income taxes	5 366	38 018	79 068	152 013	219 726	256 544	304 409	335 199	332 773	339 076
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	645	17 819	27 222	132 176	254 831	255 505	253 707	140 175	125 397	160 619
1210 On profits	..	..	..	132 176	254 831	255 505	253 707	140 175	125 397	160 619
1220 On capital gains	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	2 009	28 205	79 362	132 170	204 602	243 015	292 278	325 569	331 389	341 591
2100 Employees	0	6 639	25 345	45 162	68 518	81 032	98 124	112 662	115 358	119 273
2110 On a payroll basis	..	..	..	45 162	68 518	81 032	98 124	112 662	115 358	119 273
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	1 716	20 454	50 116	79 242	124 307	148 060	177 275	191 362	193 755	199 302
2210 On a payroll basis	..	..	..	79 242	124 307	148 060	177 275	191 362	193 755	199 302
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	293	1 112	3 901	7 766	11 777	13 923	16 879	21 545	22 276	23 016
2310 On a payroll basis	..	..	..	7 766	11 777	13 923	16 879	21 545	22 276	23 016
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	1 891
4000 Taxes on property	523	2 295	8 887	14 546	27 709	30 871	37 268	35 572	39 232	42 851
4100 Recurrent taxes on immovable property	100	431	2 216	2 848	6 335	8 482	10 579	12 728	13 688	14 550
4110 Households	..	431	2 216	2 724	5 571	7 109	3 693	5 437	6 310	7 067
4120 Others	..	0	0	124	764	1 373	6 886	7 291	7 378	7 483
4200 Recurrent taxes on net wealth	341	1 450	5 118	7 703	13 244	14 144	17 134	14 123	16 749	18 965
4210 Individual	235	907	3 692	6 869	10 746	12 169	14 039	12 902	14 040	15 409
4220 Corporate	106	543	1 426	834	2 498	1 975	3 095	1 221	2 709	3 556
4300 Estate, inheritance and gift taxes	45	122	446	1 273	2 576	2 377	2 246	295	206	91
4310 Estate and inheritance taxes	..	122	446	1 273	2 576	2 377	2 246	295	206	91
4320 Gift taxes	..	0	0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	37	292	1 107	2 722	5 554	5 868	7 309	8 426	8 589	9 245
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	6 928	47 154	107 262	200 671	282 746	300 727	338 487	361 717	378 770	395 938
5100 Taxes on production, sale, transfer, etc.	6 720	45 882	102 901	185 921	266 124	284 947	321 606	342 432	358 841	376 576
5110 General taxes	3 622	24 350	56 656	124 985	189 424	201 802	235 771	256 028	270 085	284 705
5111 Value added taxes	0	24 350	56 656	124 166	188 705	201 184	234 941	255 181	269 215	282 784
Value added tax	..	24 350	56 656	124 166	188 705	201 184	234 941	255 181	269 215	282 784
5112 Sales tax	0	0	0	0	0	0	0	0	0	1 016
5113 Other	3 622	0	0	819	719	618	830	847	870	905
5120 Taxes on specific goods and services	3 098	21 532	46 245	60 936	76 700	83 145	85 835	86 404	88 756	91 871
5121 Excise duties	2 338	14 914	37 453	54 871	71 047	76 328	78 515	78 845	79 456	81 252
Stamp duty on tobacco	392	1 076	3 750	6 806	6 815	7 768	6 375	7 219	6 824	7 564
Taxes on spirits and wines	449	2 013	3 454	5 217	0	0	0	0	0	0
Excise on beer	162	605	2 195	3 650	0	0	0	0	0	0
Excise on petrol	480	2 310	7 057	9 756	8 132	7 373	6 417	5 711	5 491	5 597
Vehicles transfer tax	395	2 761	4 554	10 956	22 898	21 835	22 229	19 355	18 445	17 360
Chocolate and sweets	123	247	551	789	1 078	1 173	1 261	1 324	1 462	1 439
Sugar	0	0	217	230	192	196	201	206	203	206
Non-alcoholic beverages	38	120	487	1 113	1 024	1 739	1 803	1 972	2 031	2 111
Electric energy	89	1 515	3 414	5 091	7 079	8 110	8 656	9 233	10 795	11 575
Oil and gas products	0	3 703	8 729	88	92	98	108	103	110	109
Sales of radio and tv sets	0	163	220	920	0	0	0	0	0	0
Mineral oil	0	113	1 098	490	685	1 419	1 383	1 986	1 821	1 832
Cosmetics	0	0	0	159	0	0	0	0	0	0
Recording equipment	0	0	92	35	0	0	0	0	0	0
Others	210	288	1 635	1 249	1 821	1 965	2 060	2 535	2 666	2 737
Taxes on alcoholic beverages	0	0	0	0	10 338	11 317	12 602	12 969	13 580	13 638
Excise on diesel	0	0	0	4 802	6 424	8 653	10 507	10 267	9 563	9 924
Tax on Co2 emissions, petroleum sector excepted	0	0	0	3 520	4 469	4 682	4 913	5 965	6 465	7 160
5122 Profits of fiscal monopolies	31	395	751	2 534	2 532	3 734	3 800	3 892	4 507	4 868
Profits state wine monopoly	31	30	67	41	32	44	36	0	0	0
Norsk tipping	0	365	684	2 493	2 500	3 690	3 764	3 892	4 507	4 868
5123 Customs and import duties	634	697	1 360	1 944	2 170	2 505	3 111	3 305	3 343	3 498
Customs revenue	615	689	1 305	1 944	2 170	2 505	3 111	3 305	3 343	3 498
Loading and lighthouse dues	11	0	0	0	0	0	0	0	0	0
Other import duties	8	8	55	0	0	0	0	0	0	0
5124 Taxes on exports	7	105	227	0	112	151	177	178	209	233
5125 Taxes on investment goods	0	4 274	4 454	0	0	0	0	0	0	0
5126 Taxes on specific services	88	195	1 233	1 386	131	114	140	138	1 193	1 972
Excise on race tracks	9	25	15	88	119	114	140	138	142	144
Taxes on specific services	34	49	150	1 298	0	0	0	0	1 051	1 828
Pengelotteriet (national lotteries)	45	121	462	0	0	0	0	0	0	0
Excise on lotto games	0	0	606	0	12	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	952	767	201	708	313	92	46	48	48
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	208	1 272	4 361	14 750	16 622	15 780	16 881	19 285	19 929	19 362
5210 Recurrent taxes	208	1 272	4 361	14 750	16 622	14 305	16 593	18 501	19 445	18 798
5211 Paid by households: motor vehicles	88	458	1 789	4 435	6 699	7 157	8 007	8 400	8 694	7 934
5212 Paid by others: motor vehicles	108	696	2 072	1 346	712	539	494	352	344	339
5213 Paid in respect of other goods	12	118	500	8 969	9 211	6 609	8 092	9 749	10 407	10 525
CO2 tax	0	0	0	3 047	3 385	2 166	3 293	4 906	5 116	5 223
Excise on pharmacies	6	32	59	105	153	80	78	99	108	94
Others	6	86	441	5 817	4 466	4 276	4 656	4 675	5 131	5 149
Tax on emissions of NOX	0	0	0	0	1 207	87	65	69	52	59
5220 Non-recurrent taxes	0	0	0	0	0	1 475	288	784	484	564
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	66	8	11	0	0	0	0	0	0	0
6100 Paid solely by business	0	3	2	..	..	..	..	..	..	..
6200 Other	66	5	9	..	..	..	..	..	..	..
Non-wastable tax credits
Non-wastable tax credits against 1210	..	..	..	..	994	1 229	1 576	2 959	3 630	3 990
Tax expenditure component	..	..	..	..	253	270	362	484	636	752
Transfer component	..	..	..	..	741	959	1 214	2 475	2 994	3 238
Total tax revenue on cash basis	16 842	133 499	301 812	575 989	967 171	1 044 570	1 247 706	1 212 199	1 191 385	203 170
Total tax revenue on accrual basis	..	..	..	631 576	989 614	1 086 662	1 226 149	1 198 232	1 207 561	1 281 966
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	0	253	270	362	484	636	752
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	631 576	989 867	1 086 932	1 226 511	1 198 716	1 208 197	1 282 718
Imputed social contributions	..	..	..	400	656	314	243	195	97	45
National Accounts: Taxes and all social contributions	..	..	..	631 976	990 523	1 087 246	1 226 754	1 198 911	1 208 294	1 282 763

.. Not available

Note: Year ending 31st December. From 2000, data are on accrual basis. Heading 5211: Up to 1971 this item contains motor vehicle licences paid by both households and enterprises. Heading 5121: From 2005, taxes on alcoholic beverages include both 'taxes on spirits and wines' and 'excise on beer'. Heading 5125: From 1998, revenue from taxes on investments goods is included in item 5121 "Others".

Source: Statistics Norway; National Accounts.

Statlink

Table 5.27. Poland: Detailed country table, 1965-2017

Million PLN

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	..	..	..	246 039	411 175	454 044	529 259	582 410	624 168	679 086
Total tax revenue exclusive of custom duties	..	..	..	..	409 415	452 417	527 282	579 587	620 876	675 601
1000 Taxes on income, profits and capital gains	..	..	..	50 268	93 795	91 026	103 567	117 078	124 251	137 481
1100 Of individuals	..	..	..	32 415	61 471	62 901	74 216	83 974	90 071	99 121
Individual income tax	..	..	..	32 415	61 403	62 818	74 124	83 861	89 943	98 969
Tax on winnings from lottery or gambling	..	..	..	0	68	83	92	113	128	152
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	17 853	32 324	28 125	29 351	33 104	34 180	38 360
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	96 386	140 086	156 026	202 629	223 531	236 292	254 968
2100 Employees	..	..	..	42 357	51 929	60 247	75 747	88 557	97 132	105 817
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	41 130	55 472	65 353	79 524	87 616	91 910	100 873
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	12 899	32 685	30 426	47 358	47 358	47 250	48 278
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	1 628	3 081	3 720	3 998	4 028	4 173	4 485
Rehabilitation fund contribution	..	..	..	1 508	2 860	3 370	3 633	3 621	3 742	4 020
Wage guarantee fund contribution	..	..	..	120	221	350	365	407	431	465
4000 Taxes on property	..	..	..	10 584	17 116	19 068	23 120	24 637	25 612	27 101
4100 Recurrent taxes on immovable property	..	..	..	8 404	13 515	16 399	20 747	22 206	22 723	23 783
Agricultural tax-local	..	..	..	720	906	969	1 666	1 579	1 499	1 487
Forest tax-local	..	..	..	96	157	165	228	230	296	295
Real estate tax-local	..	..	..	7 588	12 452	15 265	18 853	20 397	20 928	22 001
4110 Households	..	..	..	2 348	3 613	4 555	6 289	6 549	6 785	6 945
4120 Others	..	..	..	6 056	9 902	11 844	14 458	15 657	15 938	16 838
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	172	328	290	252	246	279	295
Inheritance and gift tax-local	..	..	..	172	328	290	252	246	279	295
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	2 008	3 273	2 379	2 121	2 185	2 610	3 023
Tax on civil law transactions and stamp tax	..	..	..	2 008	3 273	2 379	2 121	2 185	2 610	3 023
4500 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	86 880	154 813	181 983	192 943	209 666	229 626	250 580
5100 Taxes on production, sale, transfer, etc.	..	..	..	84 885	150 093	175 207	187 498	201 701	221 529	243 209
5110 General taxes	..	..	..	51 615	97 848	109 717	116 607	125 836	134 554	154 656
5111 Value added taxes	..	..	..	51 615	97 848	109 717	116 607	125 836	134 554	154 656
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	0	0	0	0	0	0	0
Turnover tax, of which:	..	..	..	..	..	..	..	..	..	..
On spirits	..	..	..	..	..	..	..	..	..	..
On fuels	..	..	..	..	..	..	..	..	..	..
On tobacco	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	..	33 270	52 245	65 490	70 891	75 865	86 975	88 553
5121 Excise duties	..	..	..	27 170	49 376	62 016	66 310	70 632	75 644	78 957
On domestic excise products, of which:	..	..	..	24 213	45 752	58 935	60 774	62 442	68 121	73 764
On spirits	..	..	..	4 309	5 000	6 154	7 393	6 655	7 343	7 727
On fuels	..	..	..	11 056	22 128	26 545	28 184	29 874	34 001	38 169
On tobacco	..	..	..	6 143	11 973	17 348	18 126	17 788	18 661	18 661
On beer	..	..	..	1 758	2 975	3 303	3 473	3 547	3 604	3 604
On wine	..	..	..	459	378	315	219	246	199	199
On other products	..	..	..	488	3 298	5 270	3 379	4 332	4 313	5 491
On imported excise products, of which:	..	..	..	2 957	3 624	3 081	5 536	8 190	7 523	5 193
On spirits	..	..	..	90	253	311	279	267	294	323
On fuels	..	..	..	2 031	2 045	1 051	3 481	5 650	4 494	1 915
On tobacco	..	..	..	18	214	114	62	86	84	51
On beer	..	..	..	26	12	14	43	53	58	56
On wine	..	..	..	71	106	133	149	139	161	159
On other products	..	..	..	721	994	1 458	1 522	1 995	2 432	2 689
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	5 038	0	0	0	0	0	0
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	1 062	1 297	2 764	3 678	4 181	10 249	8 545
Taxes and payments of financial institutions	..	..	..	443	189	1 165	2 221	2 858	4 953	2 564
Gambling tax	..	..	..	619	1 108	1 599	1 457	1 323	1 421	1 632
Tax from some financial institutions	..	..	..	0	0	0	0	0	3 875	4 349
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	1 572	710	903	1 052	1 082	1 051
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	1 995	4 720	6 776	5 445	7 965	8 097	7 371
5210 Recurrent taxes	..	..	..	433	2 224	3 667	3 432	4 317	4 660	4 084
5211 Paid by households: motor vehicles	..	..	..	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	..	433	2 224	3 667	3 432	4 317	4 660	4 084
5220 Non-recurrent taxes	..	..	..	1 562	2 496	3 109	2 013	3 648	3 437	3 287
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	293	524	594	1 025	647	922	986
Abolished taxes	..	..	..	..	..	..	..	..	..	..
6100 Paid solely by business	..	..	..	0	0	0	0	0	0	0
6200 Other	..	..	..	293	524	594	1 025	647	922	986
Custom duties collected for the EU	..	..	..	..	1 760	1 627	1 977	2 823	3 292	3 485
Total tax revenue on cash basis	..	..	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	246 039	411 175	454 044	529 259	582 410	624 168	679 086
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	..	..	..	..	..	..	..
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	..	..	..	..	..	..	..	..
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	..	..	246 039	411 175	454 044	529 259	582 410	624 168	679 086
Imputed social contributions	..	..	..	777	10 848	13 841	16 603	17 423	17 875	18 098
National Accounts: Taxes and all social contributions	..	..	..	252 943	422 023	467 885	545 862	599 833	642 043	697 184

.. Not available

Note: Year ending 31st December. From 2002, data are on accrual basis.

Source: Ministry of Finance, Economic Department.

Statlink

Table 5.28. Portugal: Detailed country table, 1965-2017

Million EUR

	1965	1980	1990	2000	2007	2010	2013	2015	2016	2017
Total tax revenue	99	1 798	14 825	39 888	55 829	54 708	58 015	61 938	63 634	67 027
Total tax revenue exclusive of customs duties	..	..	..	39 684	55 644	54 530	57 872	61 780	63 460	66 840
1000 Taxes on income, profits and capital gains	24	355	3 805	11 691	15 443	14 640	18 664	18 762	18 287	18 894
1100 Of individuals	..	..	2 350	6 947	9 369	9 638	13 120	13 149	12 613	12 613
Individual income tax	..	..	2 350	6 947	9 369	9 638	13 120	13 149	12 613	12 613
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	1 182	4 744	6 073	4 919	5 545	5 614	5 674	6 281
Corporate income tax	..	..	1 088	4 457	5 760	4 653	5 327	5 405	5 399	5 956
Local corporate income tax ("Derrama")	..	..	84	287	313	266	217	208	275	325
Other	..	..	11	0	0	0	0	0	0	0
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	24	355	273	0	0	83	0	0	0	0
Tax on wages and professional income	2	93	9	..	..	0	..	..	..	..
Industrial tax	7	108	129	..	..	0	..	..	..	..
Tax on income from movable capital	2	71	1	..	..	0	..	..	..	..
Property income tax	3	23	17	..	..	0	..	..	..	..
Agricultural income tax	0	0	1	..	..	0	..	..	..	..
Complementary income ax	4	43	58	..	..	0	..	..	..	..
Tax on capital gains	0	3	1	..	..	83	..	..	..	..
Taxes abolished by DL 442-A/88 and DL 442-B/88	0	0	0	..	..	0	..	..	..	..
Other	6	15	58	..	..	0	..	..	..	..
2000 Social security contributions	22	531	4 026	10 168	14 274	15 457	15 139	16 182	16 918	17 950
2100 Employees	8	203	1 470	4 286	6 344	6 670	6 403	6 992	7 233	7 619
2110 On a payroll basis	8	203	1 470	4 286	6 344	6 670	6 403	6 992	7 233	7 619
Compulsory employee's social contributions	8	203	1 470	..	..	..	..	..	..	..
2120 On an income tax basis	0	0	0	0	0	0	0	0	0	0
2200 Employers	13	318	2 413	5 882	7 930	8 786	8 736	9 191	9 685	10 331
2210 On a payroll basis	13	318	2 413	5 882	7 930	8 786	8 736	9 191	9 685	10 331
Employers' social contributions	13	318	2 413	5 882	7 930	8 786	8 736	9 191	9 685	10 331
2220 On an income tax basis	0	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	0	10	143	0	0	0	0	0	0	0
Compulsory social contributions by self-employed	0	10	143	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	1	47	0	0	0	0	0	0	0	0
Contributions for Unemployment Fund	1	47	..	..	..	..	..	..	..	..
Stamp duty on wages and salaries	0	0	..	..	..	..	..	..	..	..
4000 Taxes on property	5	26	402	1 468	2 284	1 935	1 906	2 303	2 356	2 644
4100 Recurrent taxes on immovable property	0	0	133	508	1 008	1 101	1 337	1 529	1 503	1 589
Real estate tax	..	..	133	508	1 008	1 101	1 337	1 529	1 503	1 589
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	2	4	74	103	10	2	2	0	0	0
Inheritance and gift taxes	2	4	74	103	10	2	2	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	2	21	195	857	1 266	832	567	774	853	1 055
Real estate transfer tax	2	21	195	674	973	595	356	569	640	831
Stamp duty on registrations and mortgages	0	0	0	34	35	34	32	30	31	32
Stamp duty on the raising of capital	0	0	0	0	10	1	0	0	0	0
Stamp duty on real estate transactions	0	0	0	150	249	202	180	175	182	192
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	47	837	6 555	16 069	23 225	22 004	21 684	23 924	25 254	26 785
5100 Taxes on production, sale, transfer, etc.	44	810	6 440	15 634	22 550	21 246	20 470	22 838	24 025	25 495
5110 General taxes	0	290	2 906	9 733	14 333	13 527	13 710	15 368	15 767	16 809
5111 Value added taxes	0	0	2 899	9 733	14 333	13 527	13 710	15 368	15 767	16 809
VAT	..	..	2 899	9 733	14 333	13 527	13 710	15 368	15 767	16 809
5112 Sales tax	0	290	7	0	0	0	0	0	0	0
General sales tax	..	290	7	..	..	..	..	..	..	..
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	44	519	3 534	5 901	8 217	7 719	6 760	7 470	8 258	8 685
5121 Excise duties	15	295	2 052	4 501	5 940	5 665	4 675	5 209	5 808	6 125
Excise duties on tobacco	3	62	362	1 077	1 165	1 496	1 387	1 357	1 484	1 542
Excise duties on beer	1	0	55	90	100	82	76	75	81	86
Tax on motor vehicle sales	1	59	304	1 239	1 221	832	360	585	687	775
Tax on oil products	6	166	1 251	1 969	3 325	3 140	2 740	3 069	3 410	3 497
Excise duties on alcoholic beverages	0	0	23	126	128	114	109	115	132	140
Excise duties on alcohol	0	0	0	1	1	1	1	0	0	0
Tax on sugary soft drinks	0	0	0	0	0	0	0	0	0	70
Other	4	7	59	0	0	0	1	8	12	14
5122 Profits of fiscal monopolies	0	0	0	261	521	420	419	489	581	638
5123 Customs and import duties	21	96	511	1	1	1	0	0	0	0
Import levies	14	36	392	0	1	1	0	0	0	0
Import surtax	0	26	1	0	0	0	0	0	0	0
Other	6	34	119	0	0	0	0	0	0	0
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
Taxes on Oporto wine exports	0	0	..	..	..	..	..	..	..	..
Other	0	0	..	..	..	..	..	..	..	..
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	1	38	547	1 102	1 712	1 522	1 567	1 676	1 769	1 817
Tax on insurance premiums	0	6	47	131	170	215	200	218	230	244
Stamp duty on bank transactions	1	24	405	330	734	601	536	522	543	572
Stamp duty on debt related operations, interest and leasing of buildings	0	0	22	258	384	309	276	269	279	294
Stamp duty on insurance premiums	0	0	0	248	347	325	289	283	294	310
Bank levies	0	0	0	100	48	46	238	353	384	351
Other	2	8	73	34	29	25	29	30	39	46
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	6	91	424	36	43	111	99	96	100	105
Stamp taxes (miscellaneous)	6	91	424	36	43	111	99	96	100	105
Other	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	4	27	115	382	615	718	994	1 068	1 121	1 250
5210 Recurrent taxes	4	27	115	382	615	718	937	988	1 046	1 153
5211 Paid by households: motor vehicles	0	4	15	55	94	114	185	172	173	178
Local tax on vehicles	..	4	15	55	94	114	185	172	173	178
5212 Paid by others: motor vehicles	2	10	20	67	132	204	342	366	392	420
Local tax on vehicles	0	2	6	0	0	0	0	0	0	0
Road taxes	2	8	14	67	132	204	342	366	392	420
5213 Paid in respect of other goods	2	13	80	260	390	400	409	450	482	555
Gambling tax	0	3	72	110	140	143	107	108	123	170
Tax on the use, carrying and possession of weapons	0	0	1	3	6	4	7	5	5	11
Tax on motor vehicles - compensation	2	8	0	0	0	0	0	0	0	0
Hunting and fishery licenses	0	1	4	1	1	1	5	13	13	12
Fee for the use of water resources	0	0	0	0	2	13	13	19	19	20
Other	0	1	2	146	241	239	278	306	322	342
5220 Non-recurrent taxes	0	0	0	0	0	0	57	80	74	97
Special tax on motor vehicles	..	..	0	..	..	..	..	..	..	..
Emissions Permits	..	..	..	..	..	..	57	80	74	97
5300 Unallocable between 5100 and 5200	0	0	0	53	60	39	219	19	108	40
Miscellaneous taxes on production	..	..	..	53	60	39	219	19	108	40
6000 Other taxes	0	3	37	288	417	495	479	608	644	568
6100 Paid solely by business	0	2	17	107	217	225	234	354	406	285
General services and licenses granted to corporations	0	2	17	107	217	225	234	354	406	285
6200 Other	0	0	20	181	200	270	245	254	239	282
Fees collected by courts of justice	0	0	0	175	189	254	219	252	238	274
Miscellaneous taxes	0	0	20	5	11	17	25	1	1	8
Custom duties collected for the EU	..	..	..	204	185	177	144	158	174	187
Import duties	..	..	..	170	156	157	119	158	173	187
Agricultural levies	..	..	..	30	29	20	25	0	1	0
Levy on sugar and isoglucose	..	..	..	4	0	0	0	0	0	0
Total tax revenue on cash basis	99	1 798	14 825	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	39 888	55 829	54 708	58 015	61 938	63 634	67 027
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0