Revenue Statistics 2024

5. Detailed country tables, 1965-2022

Abstract

Chapter 5 provides detailed country information on tax revenues for each OECD country.

Tax revenues

In all the following tables, the symbol (..) indicates not available or not applicable. The main series in this chapter cover a selection of years between 1965 and 2022. A complete series is available online. 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: Details of tax revenue, 1965-2022

Million AUD

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	5 024	39 878	116 500	214 753	346 772	356 747	460 729	590 140	680 262	753 193
1000 Taxes on income, profits and capital gains	2 547	22 383	66 542	124 427	206 134	202 184	261 345	347 854	418 320	468 871
1100 Of individuals	1 729	17 532	50 062	80 991	127 587	138 163	191 720	236 868	265 367	304 566
1110 On income and profits	1 729	17 532	49 888	80 991	127 587	138 163	191 720	236 868	265 367	304 566
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	69 625	110 985	152 952	164 305
1210 On profits	818	4 851	16 315	43 436	78 547	64 021	69 625	110 985	152 952	164 305
Income tax on companies	791	4 574	15 220	42 221	76 655	62 549	67 794	109 456	151 315	161 846
Dividend and interest taxes	17	161	899	846	1 892	1 472	1 831	1 529	1 637	2 459
Other withholding taxes	0	116	196	369	..	..	..	..	..	..
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 of employers SSC	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis of employers SSC	..	..	..	..	..	..	..	..	..	..
2300 Selfemployed or nonemployed	0	0	0	0	0	0	0	0	0	0
2310 On a payroll basis of self/nonemployed SSC	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis of self/nonemployed SSC	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	157	1 988	7 115	9 624	16 407	18 492	23 354	26 383	29 399	35 309
4000 Taxes on property	576	3 105	10 427	18 825	31 130	33 498	49 168	59 509	74 152	69 904
4100 Recurrent taxes on immovable property	341	1 886	6 148	9 067	15 615	19 907	26 649	34 471	36 521	40 188
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	15 515	13 591	22 519	25 038	37 631	29 716
4500 Nonrecurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other nonrecurrent 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	61 877	93 101	102 573	126 862	156 394	158 391	179 109
5100 Taxes on production, sale, transfer, etc	1 508	11 097	27 213	56 179	84 104	90 824	109 050	134 792	134 780	152 421
5110 General taxes	370	2 102	9 365	25 830	44 739	48 146	60 680	75 298	77 661	88 602
5111 Value added taxes	0	0	0	23 854	43 634	46 910	59 177	73 297	75 565	86 274
5112 Sales tax	370	2 102	9 365	1 976	1 105	1 236	1 503	2 001	2 096	2 328
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	30 349	39 365	42 678	48 370	59 494	57 119	63 819
5121 Excises	781	6 183	11 975	19 768	24 357	26 689	22 541	25 548	23 721	27 626
Excises central government	752	5 834	10 359	19 019	23 526	25 803	21 625	24 503	22 562	26 281
Excise on beer			0	1 697	1 862	1 957	1 998	2 185	2 136	2 284
Excise on spirits			0	238	205	253	477	786	809	883
Excise on other alcoholic beverages			0	0	744	900	896	1 282	1 391	1 591
Excise on tobacco			0	4 637	5 631	6 387	290	0	0	0
Other excise			0	12 447	15 085	16 305	17 964	20 250	18 226	21 523
Statutory corporate payments	0	83	378	295	231	452	405	511	513	668
Primary production charges	29	266	1 238	454	600	434	511	534	646	677
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	14 046	18 123	16 945	17 079
Customs duties central government	271	1 799	3 319	4 606	6 070	5 828	14 046	18 123	16 945	17 079
Excise equivalent customs duty on beer			0	37	164	221	388	363	328	283
Excise equivalent customs duty on spirits			0	975	1 265	1 544	1 594	2 375	2 706	2 474
Excise equivalent customs duty on other alcoholic beverages			0	0	0	0	22	21	66	35
Excise equivalent customs duty on tobacco			0	386	621	1 215	9 639	14 264	12 659	12 667
Other customs duty			0	3 208	4 021	2 849	2 404	1 100	1 186	1 619
5124 Taxes on exports	1	117	57	0	10	11	11	0	0	0
Customs duties on coal exports	0	85	54	..	0	0	0	..	..	..
Other	1	32	3	..	10	11	11	..	..	..
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	85	896	2 497	5 975	8 928	10 150	11 772	15 823	16 453	19 114
Taxes race meetings	31	240	651	301	359	373	265	795	931	1 155
Poker machines	16	140	295	2 074	3 009	3 125	3 684	3 935	3 856	5 313
Lotteries	7	122	325	890	1 118	1 141	1 362	1 813	2 005	1 951
Levies on fire insurance companies	16	157	363	574	937	1 232	786	1 115	942	1 213
Other	15	237	863	2 136	3 505	4 279	5 675	8 165	8 719	9 482
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	17 812	21 602	23 611	26 688
5210 Recurrent taxes	197	1 260	5 109	5 698	8 997	11 749	15 898	19 969	21 629	23 532
5211 Paid by households: motor vehicles	65	448	1 373	2 748	4 381	5 064	7 253	8 723	9 194	9 927
5212 Paid by others: motor vehicles	65	351	937	1 285	2 005	2 397	2 649	3 409	3 661	3 996
Fees on motor vehicle registry	46	312	794	778	1 165	1 499	1 530	1 957	2 126	2 248
Drivers licences	12	30	111	0	0	0	0	0	0	0
Stamp duty on vehicle registry	6	9	32	506	839	898	1 119	1 452	1 535	1 748
5213 Paid in respect of other goods	67	461	2 799	1 665	2 611	4 288	5 996	7 837	8 774	9 609
Broadcasting tv licences	37	21	125	210	288	150	128	14	46	44
Business franchise lic. tobac. fuel	0	221	2 016	227	0	0	1	0	0	0
Other taxes	2	12	33	1 129	2 321	4 136	5 846	7 813	8 697	9 544
Liquor taxes	28	206	603	97	2	1	22	10	31	21
Dog licenses	0	1	22	0	0	0	0	0	0	0
5220 Nonrecurrent taxes	39	45	94	0	0	0	1 914	1 633	1 982	3 156
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 against 1110	..	..	..	195	2 585	991	460	446	414	346
Tax expenditure component	..	..	..	175	178	110	334	310	288	245
Transfer component	..	..	..	20	2 407	881	126	136	126	101
Non-wastable tax credits against 1210	..	..	..	0	4 564	5 726	8 951	10 582	10 599	11 542
Tax expenditure component	..	..	..	..	1 922	2 253	3 438	3 621	3 325	3 388
Transfer component	..	..	..	..	2 642	3 473	5 513	6 961	7 275	8 154
Total tax revenue on cash basis	5 024	39 878	116 500	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	214 753	346 772	356 747	460 729	590 140	680 262	753 193
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	3 772	3 930	3 612	3 633
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	..	..	..	214 928	348 872	359 110	464 501	594 070	683 874	756 826
Imputed social contributions	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and all social contributions	..	..	..	214 928	348 872	359 110	464 501	594 070	683 874	756 826

.. 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.

Table 5.2. Austria: Details of tax revenue, 1965-2022

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	6 210	29 759	54 040	90 324	115 146	121 192	148 469	160 713	176 120	193 204
Total tax revenue exclusive of taxes collected for the EU	..	..	54 040	89 897	114 728	120 843	147 841	159 995	175 343	192 164
1000 Taxes on income, profits and capital gains	1 584	7 959	13 797	25 553	34 319	34 021	44 796	44 597	51 922	59 732
1100 Of individuals	1 240	6 899	11 326	19 890	25 741	27 098	35 841	35 595	39 442	43 039
1110 On income and profits	1 240	6 899	11 326	19 890	25 741	27 098	35 841	35 595	39 442	43 039
Income tax	415	1 576	2 501	3 202	3 253	3 358	4 274	4 210	4 690	6 619
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	28 429	28 686	31 096	32 595
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	1 979	1 342	2 205	2 274
Contribution to chambers	60	279	501	697	910	1 018	1 159	1 358	1 451	1 552
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	7 659	8 182	11 168	15 325
1210 On profits	334	1 049	1 930	4 157	6 622	5 519	7 659	8 182	11 168	15 325
Corporation tax	195	698	998	3 865	6 094	4 978	6 752	7 526	10 180	14 216
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	684	447	735	758
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	224	210	253	272
Directors tax	2	6	0	0	0	0	0	0	0	0
Energy surtaxes			0	0	0	0	0	0	0	79
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	1 295	819	1 312	1 367
Fines related to tax offences	10	12	18	33	77	99	70	28	34	62
Tax on interest	0	0	522	1 473	1 879	1 305	1 225	791	1 278	1 305
2000 Social security contributions	1 548	9 200	17 763	30 510	38 453	41 423	49 867	59 094	62 312	65 893
2100 Employees	686	3 792	7 512	12 477	15 612	16 846	20 115	23 857	25 030	26 601
2110 On a payroll basis	..	..	..	12 477	15 612	16 846	20 115	23 857	25 030	26 601
Health insurance contributions	..	..	..	2 606	3 326	3 675	4 347	5 249	5 487	5 853
Pension insurance contributions	..	..	..	6 410	8 274	8 986	10 896	13 350	14 042	15 043
Pension contributions, civil servants	..	..	..	1 489	1 579	1 625	1 629	1 504	1 451	1 400
Unemployment insurance contributions	..	..	..	1 854	2 284	2 385	3 040	3 504	3 786	4 025
Health insurance contributions, local government employees	..	..	..	100	130	156	181	222	232	246
Special unemployment insurance contributions	..	..	..	17	19	20	23	29	33	34
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	23 281	27 733	29 189	31 080
2210 On a payroll basis of employers SSC	..	..	..	14 651	18 091	19 421	23 281	27 733	29 189	31 080
Health insurance contributions	..	..	..	2 667	3 395	3 669	4 339	5 240	5 477	5 842
Pension insurance contributions	..	..	..	7 888	10 214	11 145	13 549	16 648	17 517	18 777
Pension contributions, civil servants	..	..	..	438	376	361	298	244	230	217
Accident insurance contributions	..	..	..	952	1 157	1 254	1 394	1 459	1 519	1 625
Unemployment insurance contributions	..	..	..	1 854	2 284	2 385	3 040	3 504	3 786	4 025
Health insurance contributions, local government employees	..	..	..	101	141	157	181	222	232	246
Contributions to sickness benefit fund	..	..	..	341	0	0	0	0	0	0
Special pension contributions, nightshift workers	..	..	..	11	18	15	38	46	48	57
Contributions to insolvency fund	..	..	..	381	488	416	419	234	226	130
Special unemployment insurance contributions construction workers	..	..	..	17	19	20	23	136	154	160
2220 On an income tax basis of employers SSC	..	..	..	0	0	0	0	0	0	0
2300 Selfemployed or nonemployed	141	845	1 482	3 382	4 750	5 155	6 470	7 504	8 093	8 212
2310 On a payroll basis of self/non-employed SSC	..	..	..	3 382	4 750	5 155	6 470	7 504	8 093	8 212
Health insurance contributions	..	..	..	1 971	2 724	3 090	3 664	4 219	4 422	4 426
Pension insurance contributions	..	..	..	1 117	1 527	1 524	2 210	2 574	2 945	3 049
Pension contributions, civil servants (retired)	..	..	..	116	274	297	317	311	307	305
Accident insurance contributions	..	..	..	77	85	88	98	178	187	187
Health insurance contributions, local government employees	..	..	..	101	140	156	181	222	232	246
2320 On an income tax basis of self/non-employed SSC	..	..	..	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 unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	472	2 097	3 259	5 788	7 266	8 359	10 040	10 447	11 348	12 111
Emplr. contr. equaliz. of family.burdens	318	1 397	2 147	3 140	3 915	4 762	5 623	5 389	5 989	6 316
Tax on sum of wages	82	375	669	1 735	2 238	2 402	2 911	3 326	3 531	3 867
Promotion residential buildings	44	217	389	595	754	811	965	1 149	1 229	1 301
Tax on employment (Vienna undergr.)	0	20	21	21	22	22	65	69	65	70
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	148	163	159	167
Contributions to chambers	0	0	0	242	253	271	327	352	374	390
4000 Taxes on property	246	858	1 473	1 206	1 572	1 555	1 965	2 195	2 558	2 634
4100 Recurrent taxes on immovable property	92	231	355	526	626	682	761	861	889	897
4110 Households	47	66	84	87	92	93	107	142	145	134
Duty on farms	9	15	20	20	20	20	30	32	36	26
Farm contr. equaliz. of family burdens	5	6	6	6	6	6	6	7	7	6
Farm contribution to chambers	14	23	32	32	39	40	44	49	47	49
Contr. residential buildings reconstruction	4	0	0	0	0	0	0	0	0	0
Land tax A	16	22	25	28	26	26	26	31	31	30
Tax on secondary residences			0	0	0	0	0	23	23	23
4120 Others	45	165	271	440	534	589	654	719	744	764
Tax on vacant plots	1	4	5	5	5	6	6	5	5	9
Land tax B	44	161	266	435	529	583	649	714	738	754
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	12	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	35	176	399	568	791	828	1 116	1 320	1 657	1 694
Land transfer tax	30	150	251	452	644	727	1 014	1 319	1 658	1 693
Capital transfer tax	5	27	148	115	147	102	102	1	- 1	0
4500 Nonrecurrent taxes	0	0	0	0	0	10	76	14	13	43
4510 On net wealth	..	..	..	..	..	0	4	0	0	0
Withholding Tax	..	..	..	..	..	..	4	0	0	..
4520 Other nonrecurrent taxes	..	..	..	..	..	10	72	14	13	43
Foundation tax	..	..	..	..	..	10	72	14	13	43
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	26 497	32 609	34 740	41 064	43 691	47 238	52 055
5100 Taxes on production, sale, transfer, etc	2 275	9 006	16 169	24 616	30 180	32 114	37 633	39 626	43 107	47 646
5110 General taxes	1 160	5 984	11 229	16 857	20 941	22 711	26 282	28 480	31 060	35 802
5111 Value added taxes	0	5 984	11 229	16 857	20 941	22 711	26 282	28 437	30 980	35 706
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	1 160	0	0	0	0	0	0	43	80	96
Turnover tax	664	..	..	..	..	..	..	0	0	0
Additional federal levy-turnover	332	..	..	..	..	..	..	0	0	0
Additional lieu invoice stp.	164	..	..	..	..	..	..	0	0	0
Tax on online advertisement			..	..	..	..	..	43	80	96
5120 Taxes on specific goods and services	1 115	2 996	4 873	7 721	9 236	9 400	11 348	11 144	12 043	11 838
5121 Excises	610	2 219	3 290	5 484	6 760	6 921	7 749	7 246	8 001	7 506
Tax on beer	39	44	56	161	200	198	189	194	178	206
Tax on wine	7	0	0	0	0	0	0	0	0	0
Tax on sparkling wine	1	7	25	25	1	1	19	13	3	2
Tax on tobacco	188	519	820	1 197	1 446	1 502	1 782	1 983	2 073	2 075
Tax on mineral oils	50	136	1 426	2 726	3 689	3 854	4 218	3 579	4 201	3 994
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	12	0	0	0	0	0	0	0
Beverage tax	46	216	364	178	3	- 1	0	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	395	440	406	423
Agricultural fund	0	0	0	23	16	18	17	17	17	18
Tax on energy	0	0	0	562	764	726	931	836	925	300
Social contributions to the artists' fund	0	0	0	0	11	6	13	8	9	13
Duty on exceeding milk-quota	0	0	0	36	24	6	11	0	0	0
Car registration taxes	0	0	0	143	148	158	174	175	189	161
Tax on Non-ETS emissions (carbon tax)			0	0	0	0	0	0	0	313
5122 Profits of fiscal monopolies	37	57	52	130	122	129	328	380	459	428
Duty on spirits	5	14	17	130	122	129	120	138	161	174
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	208	242	298	254
5123 Customs and import duties	332	354	677	351	390	340	415	476	497	665
Customs duties	310	237	418	352	390	339	415	476	497	665
Other import duties	0	21	61	0	0	0	0	0	0	0
Contribution promote foreign trade	10	63	171	0	0	0	0	0	0	0
Import equalization duties	12	33	27	0	0	0	0	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	2 852	3 043	3 085	3 239
Insurance tax	25	135	384	745	993	1 017	1 122	1 240	1 287	1 366
Transport tax	63	0	0	0	0	0	0	0	0	0
Duty on casinos	2	28	64	105	71	55	70	80	45	96
Fire protection tax	5	24	50	45	54	56	61	67	70	75
Advertisement tax	7	31	65	62	0	0	0	0	0	0
Entertainment tax	2	2	2	5	8	9	18	0	0	0
Tax on tourism	8	43	71	103	142	171	186	235	251	258
Amusement tax	13	17	51	73	94	107	30	9	8	14
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 - licenses	0	0	116	197	202	221	254	276	318	307
Tax on advertisement	0	0	0	33	108	110	107	88	101	98
Levy on dangerous waste	0	0	10	71	72	51	56	57	66	66
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	109	23	46	117
Financial Institutions Stability Fee	0	0	0	0	0	0	640	724	613	466
SRF Contributions			0	0	0	0	198	242	280	374
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	0	0	0
Levy on sugar	..	..	..	34	- 3	4	4	..	..	..
5130 Unallocable between 5110 and 5120	0	26	66	38	3	4	4	2	4	6
Fines related to tax offenses	..	26	66	38	3	4	4	2	4	6
5200 Taxes on use of goods and perform activities	46	373	865	1 881	2 429	2 626	3 431	4 065	4 131	4 409
5210 Recurrent taxes	38	335	757	1 733	2 253	2 416	3 124	3 631	3 711	3 803
5211 Paid by households: motor vehicles	22	156	366	811	1 173	1 293	1 814	2 172	2 230	2 271
5212 Paid by others: motor vehicles	13	41	97	298	370	334	421	496	514	524
5213 Paid in respect of other goods	3	138	294	624	710	789	890	963	967	1 008
Hunting and fishing duties	1	4	7	10	10	10	22	15	14	16
Dog tax	1	4	6	8	10	11	18	21	22	22
Contribution to promotion of arts	1	3	8	71	120	132	143	162	166	173
Tax on radio and tv - licenses	0	15	46	450	571	636	708	765	765	784
Road transport duty	0	112	226	84	0	0	0	0	0	0
Mandatory cap on market revenues for electricity			0	0	0	0	0	0	0	13
5220 Nonrecurrent taxes	8	38	108	147	175	210	307	434	420	605
Certain user fees	8	38	108	147	175	210	307	434	420	605
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	737	688	741	780
Tax on financial institutions	0	0	123	- 3	0	0	0	0	0	0
Administration duties	4	17	32	278	366	521	302	352	365	370
Stamp fees	7	46	76	135	92	84	32	25	24	32
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	11	14	15	17
Duty on contribution to political parties	0	0	0	0	- 1	1	0	0	0	0
Other fees, taxes on production n.e.c.	0	0	0	272	346	353	252	223	262	278
Embossing fee	0	0	0	0	1	1	1	0	0	0
Other taxes	28	202	347	82	115	124	137	70	71	79
Compensation levy according to the Vienna Tree Protection Act			0	1	1	2	2	3	5	6
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Custom duties collected for the EU	..	..	..	352	390	339	415	476	497	665
SRF Contributions collected for the EU			..	..	..	..	198	242	280	374
Non-wastable tax credits against 1110	..	..	..	650	650	650	540	330	325	350
Tax expenditure component	..	..	..	590	450	422	295	210	190	185
Transfer component	..	..	..	60	200	228	245	120	135	165
Non-wastable tax credits against 1210	..	..	..	..	..	..	..	..	..	..
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	6 210	29 759	54 040	90 299	115 045	120 735	148 036	158 727	176 063	193 158
Total tax revenue on accrual basis	..	..	..	90 324	115 146	121 192	148 469	160 713	176 120	193 204
Additional taxes included in National Accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	590	450	422	295	210	190	185
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	- 349	- 314	- 92
Voluntary social security contributions	..	..	..	206	256	339	321	344	358	373
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	91 120	115 853	121 953	149 085	160 917	176 354	193 670
Imputed social contributions	..	..	..	2 485	2 177	2 106	1 925	1 640	1 567	1 526
National Accounts: Taxes and all social contributions	..	..	..	93 605	118 030	124 060	151 010	162 557	177 920	195 196

.. Not available

Note: Year ending 31st December. From 1995 data are on accrual basis. The pre-1995 figures are not in all cases comparable with those from the following years (due to the switch to the new System of National Accounts implemented only from 1995 onwards).

Source: Statistics Austria.

Table 5.3. Belgium: Details of tax revenue, 1965-2022

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	6 421	37 443	70 408	112 710	147 861	156 317	184 374	195 050	214 264	235 398
Total tax revenue exclusive of taxes collected for the EU	..	..	..	111 675	146 411	155 042	182 758	193 204	212 313	232 671
1000 Taxes on income, profits and capital gains	1 774	15 379	25 983	43 461	52 854	53 313	65 572	69 204	76 329	87 956
1100 Taxes on income, profits and capital gains of individuals	1 317	13 626	22 538	35 318	41 020	44 027	51 877	54 136	57 234	66 196
1110 On income and profits of individuals	1 317	13 626	22 538	35 318	41 020	44 027	51 877	54 136	57 234	66 196
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	1 755	2 351	2 426	4 104	3 066	3 694	4 376
Earned income withholding tax	740	9 119	15 422	27 778	36 022	39 829	45 658	48 417	50 846	57 353
Advance payments PIT	125	1 776	2 144	1 959	1 747	1 611	1 547	1 474	1 503	1 482
Non residents tax	0	- 3	4	585	792	810	926	1 229	1 256	1 246
Assessments PIT	183	1 128	878	774	- 915	- 1 697	- 1 512	- 1 327	- 1 414	359
Special social contributions	0	0	19	602	957	1 032	1 106	1 223	1 327	1 347
Other income taxes	0	12	2	8	65	17	48	54	21	33
1120 On capital gains of individuals	0	0	0	0	0	0	0	0	0	0
1200 Taxes on income, profits and capital gains of corporates	397	1 744	3 405	8 065	11 749	9 249	13 644	15 001	19 020	21 679
1210 On profits of corporates	397	1 744	3 405	8 065	11 749	9 249	13 644	15 001	19 020	21 679
Immovable income withholding tax (corporate)	33	0	0	0	0	0	0	0	0	0
Movable income withholding tax (corporate)	41	367	1 206	527	686	315	466	254	356	466
Advance payments (corporate)	262	1 273	2 735	7 112	9 733	7 691	8 539	12 426	15 539	18 011
Assessments (corporate)	60	79	- 553	404	1 270	1 196	4 466	2 246	2 964	3 160
Non residents tax (corporate)	0	- 6	18	17	41	43	154	52	149	31
Other income taxes (corporate)	0	32	- 2	5	19	4	19	24	12	11
1220 On capital gains of corporates	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	61	9	40	77	85	38	51	67	75	81
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	77	85	38	51	67	75	81
2000 Social security contributions (SSC)	2 018	10 798	23 386	34 865	45 929	50 674	58 812	62 293	65 580	71 520
2100 Employees SSC	569	3 130	7 152	10 932	13 847	14 996	17 036	18 837	19 841	21 645
2110 On a payroll basis of employees SSC	..	3 130	7 152	10 932	13 847	14 996	17 036	18 837	19 841	21 645
On gross wages	..	3 130	7 062	10 932	13 847	14 996	17 036	18 837	19 841	21 645
On social benefits	..	0	89	0	0	0	0	0	0	0
2120 On an income tax basis of employees SSC	..	0	0	0	0	0	0	0	0	0
2200 Employers SSC	1 320	6 791	14 689	21 027	28 216	31 041	36 240	37 352	39 412	43 137
2210 On a payroll basis of employers SSC	..	6 791	14 689	21 027	28 216	31 041	36 240	37 352	39 412	43 137
Contributions by government	..	1 059	1 769	3 105	4 493	5 381	7 686	8 824	9 158	9 741
Contributions by other sectors	..	5 732	12 920	17 922	23 723	25 661	28 554	28 528	30 254	33 396
2220 On an income tax basis of employers SSC	..	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed SSC	129	877	1 546	2 906	3 866	4 637	5 537	6 104	6 328	6 738
Self-employed	..	803	1 230	2 053	2 678	3 342	3 975	4 088	4 433	4 596
Unemployed	..	0	0	0	0	0	0	0	0	0
Retired	..	29	198	709	1 012	1 134	1 449	1 890	1 762	1 996
Other	..	45	118	144	176	161	113	127	133	146
2310 On a payroll basis of self/non-employed SSC	..	877	1 546	2 906	3 866	4 637	5 537	6 104	6 328	6 738
2320 On an income tax basis of self/non-employed SSC	..	0	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300 SSC	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	6	7	8	5	5	5
Levy on public mandates	..	..	..	..	6	7	8	5	5	5
4000 Taxes on property	240	1 161	2 679	5 282	10 550	11 252	14 408	15 616	18 002	18 031
4100 Recurrent taxes on immovable property	2	210	599	1 164	4 146	4 632	5 433	6 059	6 249	6 663
4110 Households recurrent taxes on immovable property	0	26	63	102	2 779	3 115	3 651	4 129	4 263	4 554
4120 Other than households recurrent taxes on immovable property	2	184	536	1 063	1 367	1 517	1 782	1 930	1 986	2 110
Tax on non profit institutions	2	7	17	41	32	33	41	50	51	54
Immovable income withholding tax (corporate)	0	177	519	929	1 269	1 416	1 651	1 794	1 841	1 965
Regional tax (Brussels)	0	0	0	94	66	68	90	86	94	90
4200 Recurrent taxes on net wealth	0	0	0	92	253	237	661	984	1 031	1 096
4210 Individual recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4220 Corporate recurrent taxes on net wealth	..	..	..	92	253	237	661	984	1 031	1 096
4300 Estate, inheritance and gift taxes	75	309	504	1 101	2 053	2 269	2 996	2 967	3 663	3 578
4310 Estate and inheritance taxes	69	281	475	1 042	1 702	1 939	2 504	2 411	2 948	2 801
4320 Gift taxes	6	29	29	59	351	330	492	556	716	777
4400 Taxes on financial and capital transactions	163	633	1 478	2 669	3 704	3 493	4 358	4 961	5 943	5 617
Registration duties	153	527	1 213	1 967	3 325	3 210	3 899	4 403	5 337	5 098
Mortgage duties	2	10	29	37	76	75	93	84	93	92
Court duties	2	8	29	38	31	34	41	19	30	39
Economic expansion fund	0	0	0	0	0	0	0	0	0	0
Tax on stock exchange transactions	4	31	92	386	234	134	287	413	435	335
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	0	0	0	0
Stamp duties	0	53	94	161	35	40	38	42	48	54
4500 Non-recurrent taxes on property	0	0	0	74	163	327	643	321	416	325
4510 Non-recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4520 Non-recurrent taxes on property other than net wealth	..	..	..	74	163	327	643	321	416	325
Tax on long term savings	..	..	..	74	163	194	413	203	207	212
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	133	152	26	37	10
Voluntary disclosure tax (ter)	..	..	..	0	0	0	78	92	172	103
Special contribution on credit associations	..	..	..	0	0	0	0	0	0	0
4600 Other recurrent taxes on property except 4100 and 4200	0	8	99	182	232	294	318	325	700	752
Levy for fighting the non-use of an electric power production site by a producer	..	..	..	0	- 17	0	0	0	0	0
Transfer to the Fund for Industrial Accidents of recognized private insurance corporations	..	..	..	182	249	294	318	297	321	343
Tax on securities accounts	..	..	..	0	0	0	0	27	379	410
Custom duties collected for the EU	..	..	..	960	1 388	1 234	1 373	1 545	1 604	2 280
Non-wastable tax credits against 1110: Total value	..	..	..	..	348	1 037	830	1 449	1 099	1 229
Non-wastable tax credits against 1110: Tax expenditure component	..	..	..	..	78	588	537	1 073	799	895
Non-wastable tax credits against 1110: Transfer component	..	..	..	..	270	449	293	376	300	333
Non-wastable tax credits against 1210: Total value	..	..	..	..	..	..	..	..	..	..
Non-wastable tax credits against 1210: Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Non-wastable tax credits against 1210: Transfer component	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	2 386	10 105	18 360	29 103	38 462	41 035	45 535	47 932	54 348	57 886
5100 Taxes on production, sale, transfer, etc	2 187	9 606	17 387	27 000	36 091	38 646	43 043	45 182	51 524	54 727
5110 General taxes on goods and services	1 355	6 321	11 570	18 258	24 411	25 882	28 170	29 785	35 076	36 714
5111 Value added taxes	0	6 321	11 547	18 132	24 140	25 628	27 952	29 538	34 713	36 442
VAT	..	6 293	11 491	18 132	24 140	25 628	27 952	29 538	34 713	36 442
Vehicle immatriculation tax	..	28	56	0	0	0	0	0	0	0
5112 Sales tax	0	0	23	126	271	253	219	247	363	272
5113 Other (than value added and sales tax)	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	8 742	11 680	12 764	14 873	15 397	16 448	18 013
5121 Excises	531	1 997	3 478	5 690	7 367	7 783	8 649	9 031	9 858	9 970
Mineral oil	278	1 109	2 017	3 392	3 891	4 148	4 556	4 401	5 202	5 147
Liquified gases and benzol	0	4	0	0	0	0	0	0	0	0
Tobacco	132	501	868	1 342	1 821	1 885	2 262	2 451	2 580	2 767
Spirits	23	123	191	206	225	235	318	344	322	334
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	92	90	106	105
Fermented fruit beverages	18	57	88	101	115	116	148	186	169	170
Beer	38	93	170	208	191	188	194	180	167	191
Non-alcoholic beverages	10	44	113	148	49	54	56	186	164	189
Coffee, sugar and syrup	5	5	22	13	12	13	14	15	14	14
Levy on energy	0	0	0	193	341	383	343	321	340	431
Intermediate alcoholic products	0	0	0	32	28	26	26	26	24	22
Inspection fee on domestic fuel oil	0	0	0	29	43	51	36	32	30	25
Ecotax	0	0	0	2	1	0	0	0	0	0
Levy on packaging	0	0	0	0	296	320	336	372	321	349
Federal contribution on electricity and natural gas	0	0	0	0	311	292	269	430	418	226
Environmental charge	0	0	0	0	5	15	1	0	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	960	1 388	1 234	1 373	1 545	1 604	2 280
Import duties	206	0	0	0	0	0	0	0	0	0
Levies on agricultural products	63	0	0	0	0	0	0	0	0	0
ECSC levies	2	0	0	0	0	0	0	0	0	0
EU levies, import duties	0	383	716	932	1 365	1 210	1 368	1 545	1 604	2 280
EU levies on agricultural products	0	244	93	28	23	23	5	0	0	0
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	2 454	3 210	3 398	3 551	3 793
Gambling and betting tax	9	47	51	45	64	77	80	93	104	136
Insurance levy	19	404	885	1 282	1 930	2 123	2 307	2 566	2 653	2 728
Bill-posting tax	0	0	1	1	3	3	3	3	2	4
Deposit insurance	0	0	0	36	48	252	441	435	446	457
Resolution fund	..	..	..	0	0	0	380	302	347	448
5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive	0	0	0	0	0	0	0	0	0	0
5128 Other taxes not included within 5121 to 5127 inclusive	0	208	593	726	881	1 294	1 640	1 424	1 435	1 971
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	2 482	2 738	2 812	3 145
5210 Recurrent taxes on use of goods and perform activities	199	496	966	1 887	2 032	2 005	2 032	1 934	1 946	2 034
Traffic tax	100	368	712	1 413	1 693	1 702	1 851	1 880	1 909	1 956
5211 Recurrent taxes paid by households: motor vehicles	0	204	458	889	1 051	1 054	1 163	1 260	1 279	1 310
5212 Recurrent taxes paid by others: motor vehicles	0	164	254	525	642	648	689	620	630	646
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles	99	127	254	474	338	303	181	54	37	78
Tax on entertainment devices	6	20	20	71	56	58	56	30	13	53
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	22	24	24	25
Radio and television licence fees	0	87	191	347	184	133	103	0	0	0
5220 Non-recurrent taxes on use of goods and perform activities	0	0	0	209	332	379	451	804	866	1 112
Vehicle registration tax	..	..	..	209	332	379	349	455	479	406
Vehicle registration tax (households)	..	..	..	139	221	252	233	303	320	271
Vehicle registration tax (others)	..	..	..	70	111	126	116	152	160	135
Emission permits	..	..	..	0	0	0	101	349	387	705
5300 Unallocable between 5100 and 5200	0	3	7	7	7	6	9	12	13	13
6000 Taxes other than 1000, 2000, 3000, 4000 and 5000	2	0	0	0	61	36	40	0	0	0
6100 Paid solely by business	0	..	..	..	0	0	0	..	0	..
6200 Other taxes not solely paid by business	2	..	..	..	61	36	40	..	0	..
Fines and interest	2	..	..	..	0	0	0	..	0	..
Other taxes collected on behalf of the EU				75	62	42	9	..	..	..
SRF Contributions collected for the EU				..	..	..	380	302	347	448
Taxes and compulsory social security contributions paid by EU civil servants				310	521	685	731	951	939	957
Taxes paid by EU civil servants: income taxes				174	270	345	370	482	475	485
Taxes paid by EU civil servants: compulsory social security contributions				136	250	340	360	469	464	472
Total tax revenue on cash basis	6 421	37 438	70 268	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	37 443	70 408	112 710	147 861	156 317	184 374	195 050	214 264	235 398
Additional taxes included in National Accounts	..	107	447	1 300	1 740	2 458	3 670	5 248	5 490	5 241
National lottery profits	..	107	262	279	225	243	206	185	185	200
Water levies	..	0	66	378	119	137	104	135	144	136
Sanitel levy	..	0	0	14	13	15	6	12	12	12
Levy on industrial waste	..	0	27	74	68	54	55	76	77	93
Levy on manure	..	0	0	11	11	5	1	4	6	5
Levy on household waste	..	0	0	20	..	..	..	..	..	..
Earned income withholding tax (EU)	..	0	93	174	270	345	370	482	475	485
Social contributions (EU)	..	0	0	136	250	340	360	469	464	472
Imputed social contributions (EU)	..	0	0	213	431	508	554	721	723	735
Green certificates				..	354	812	1 959	2 433	2 528	1 847
Contracts art. 81 (Managed entry agreements)				..	..	..	55	733	876	1 257
Taxes excluded from National Accounts	..	0	0	0	0	0	0	0	0	0
Deposit insurance	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	0	..	..	78	588	537	1 073	799	895
Capital transfer for uncollected revenue	..	0	0	- 291	- 381	- 597	- 547	- 617	- 547	- 540
VAT on products assessed but unlikely to be collected				- 18	- 276	- 367	- 357	- 477	- 430	- 411
Earned income withholding tax assessed but unlikely to be collected				- 40	- 53	- 71	- 49	- 44	- 44	- 39
Employers' actual social contributions assessed but unlikely to be collected				- 233	- 52	- 159	- 141	- 97	- 73	- 90
Voluntary social security contributions	..	41	52	58	57	59	70	82	83	72
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	148 924	158 318	187 550	200 116	219 366	240 332
Imputed social contributions	..	1 497	2 886	5 377	7 568	8 713	9 812	11 446	11 722	12 733
National Accounts: Taxes and all social contributions	..	39 087	73 793	118 940	156 492	167 031	197 362	211 562	231 088	253 065

.. Not available

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

Source: Institute for National Accounts; Federal Ministry of Finance.

Table 5.4. Canada: Details of tax revenue, 1965-2022

Million CAD

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	15 318	101 015	244 152	390 234	512 663	516 591	653 269	765 375	875 924	951 779
1000 Taxes on income, profits and capital gains	5 910	47 064	118 566	195 320	251 198	240 961	314 841	386 815	451 841	490 947
1100 Of individuals	3 464	34 451	99 722	143 652	190 025	180 894	240 304	287 205	318 034	346 169
1110 On income and profits	3 464	34 451	99 722	143 652	190 025	180 894	240 304	287 205	318 034	346 169
Taxes federal government	2 635	21 231	60 252	90 694	116 395	109 341	143 315	173 110	191 964	207 161
Taxes on individuals - province	829	13 220	39 470	52 958	73 630	71 553	96 989	114 095	126 070	139 008
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	67 894	92 132	123 325	132 032
1210 On profits	2 276	11 741	17 190	47 643	54 272	54 101	67 894	92 132	123 325	132 032
Taxes federal government (1)	1 752	8 110	11 726	31 570	37 093	33 419	41 726	57 424	77 697	83 597
Taxes on corporations - province	524	3 631	5 464	16 073	17 179	20 682	26 168	34 708	45 628	48 435
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	6 643	7 479	10 483	12 747
Non-resident withhold taxes - federal	170	872	1 654	4 025	6 901	5 966	6 643	7 479	10 483	12 747
2000 Social security contributions	854	10 649	29 653	53 109	73 722	76 787	96 371	107 496	120 919	133 578
2100 Employees	318	3 756	10 634	21 361	29 361	30 626	38 685	44 348	50 463	55 762
Canada pension plan	47	1 265	3 745	9 401	16 194	16 852	21 491	25 606	29 667	32 259
Quebec pension plan	15	431	1 108	2 897	4 124	5 449	6 293	8 026	9 257	10 832
Employment insurance	164	1 393	5 284	7 782	7 084	7 388	9 772	9 331	9 900	10 922
Hospital insurance premiums	92	667	496	1 281	1 959	937	1 128	1 385	1 639	1 749
2110 On a payroll basis	..	..	10 634	20 976	28 654	29 689	37 557	42 963	48 824	54 013
2120 On an income tax basis	..	..	0	385	707	937	1 128	1 385	1 639	1 749
2200 Employers	536	6 697	18 449	30 307	41 922	43 525	54 380	59 165	65 843	72 737
Canada pension plan	48	1 266	3 745	9 401	16 194	16 852	21 491	25 606	29 667	32 259
Quebec pension plan	15	432	1 108	2 897	4 124	5 449	6 293	8 026	9 257	10 832
Employment insurance	164	2 006	7 398	10 894	9 917	10 343	13 681	13 064	13 861	15 290
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	12 914	12 469	13 059	14 356
2210 On a payroll basis of employers SSC	..	..	18 449	30 307	41 922	43 525	54 380	59 165	65 843	72 737
2220 On an income tax basis of employers SSC	..	..	0	0	0	0	0	0	0	0
2300 Selfemployed or nonemployed	0	196	570	1 442	2 440	2 636	3 307	3 984	4 612	5 079
Canada pension plan	..	153	478	1 200	2 096	2 181	2 781	3 313	3 839	4 174
Quebec pension plan	..	43	92	242	344	455	525	670	773	904
2310 On a payroll basis of self/non-employed SSC	..	196	570	1 442	2 440	2 636	3 307	3 984	4 612	5 079
2320 On an income tax basis of self/non-employed SSC	..	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 unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	5 499	8 013	10 038	10 760	13 256	17 198	18 890	20 697
4000 Taxes on property	2 186	9 195	24 467	37 157	54 507	63 735	77 778	89 816	97 959	98 540
4100 Recurrent taxes on immovable property	1 830	8 315	20 189	30 242	44 567	51 702	62 651	71 797	73 455	74 700
On property provincial government	11	133	1 645	3 078	3 164	4 476	5 410	6 707	7 220	7 791
Personal property local government	17	0	18 544	27 165	41 403	47 226	57 241	65 090	66 235	66 909
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	372	464	490	561
4210 Individual	0	0	0	0	0	0	0	0	0	0
4220 Corporate	25	512	1 911	4 171	2 970	1 523	372	464	490	561
4300 Estate, inheritance and gift taxes	223	75	3	2	0	178	268	339	443	489
4310 Estate and inheritance taxes	216	75	3	2	..	178	268	339	443	489
On inheritances federal government	108	0	0	0	..	0	0	0	0	0
Succession duties provincial government	108	75	3	2	..	178	268	339	443	489
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	4 975	8 121	12 296	10 818
4500 Nonrecurrent taxes	108	293	2 365	2 742	4 102	7 254	9 512	9 095	11 275	11 972
4510 On net wealth	0	0	0	0	0	0	0	0	0	0
4520 Other nonrecurrent taxes	108	293	2 365	2 742	4 102	7 254	9 512	9 095	11 275	11 972
Special assessments and charges local govt.	108	293	2 365	2 742	4 102	7 254	9 512	9 095	11 275	11 972
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	150 275	163 156	185 298	206 964
5100 Taxes on production, sale, transfer, etc	5 310	24 808	59 627	88 879	114 701	116 160	140 750	152 702	172 000	192 866
5110 General taxes	2 730	11 658	34 475	55 313	71 242	72 130	90 598	102 805	117 021	129 139
5111 Value added taxes	0	0	0	35 884	46 072	70 712	86 694	100 493	115 366	127 188
5112 Sales tax	2 730	11 658	34 475	19 429	25 170	1 418	3 904	2 311	1 655	1 951
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	3 904	2 311	1 655	1 951
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	50 152	49 897	54 979	63 727
5121 Excises	1 499	6 805	14 473	18 417	22 759	23 281	25 284	28 384	29 922	31 703
Excises federal government	740	3 850	6 405	8 377	9 249	10 244	10 372	14 705	16 272	19 105
Liquor	..	..	926	1 103	1 224	1 554	1 521	2 023	1 991	2 045
Tobacco	..	..	2 247	2 176	2 466	3 025	2 875	3 024	3 223	2 936
Gasoline and motive fuel	..	..	2 472	4 807	5 272	5 306	5 678	4 917	5 091	5 511
Remitted gaming profits	..	..	45	0	0	0	0	0	0	0
Miscellaneous consumption taxes	..	..	715	291	287	358	297	4 741	5 967	8 613
Excises provincial government	759	2 955	8 067	10 039	13 510	13 037	14 912	13 679	13 650	12 598
Motor fuel	680	1 863	4 674	7 031	8 065	8 198	9 727	8 611	8 771	8 018
Tobacco	53	772	2 776	2 279	4 181	4 620	5 108	4 556	4 128	3 589
Other	26	320	617	730	1 264	219	77	512	751	991
5122 Profits of fiscal monopolies	294	1 406	3 758	8 756	11 565	11 565	13 016	10 450	12 072	15 707
Own enterprises contributions	294	1 406	3 758	8 756	11 565	11 565	13 016	10 450	12 072	15 707
5123 Customs and import duties	686	3 199	4 021	2 824	3 829	3 441	5 181	4 025	5 188	6 100
Customs and import duties federal govt.	686	3 199	4 021	2 824	3 829	3 441	5 181	4 025	5 188	6 100
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	5 213	5 799	6 363	8 253
Tax on insurance premiums, provincial govt.	45	261	1 141	1 740	2 796	3 305	3 962	5 401	5 729	6 849
Tax on insurance premiums, federal govt.	0	1	1	1	11	28	10	13	18	21
Amusement and admission taxes	4	25	126	538	537	322	291	74	81	179
Air transportation taxes	0	166	488	0	403	600	722	146	256	691
Racetrack betting	35	122	155	55	36	36	33	19	21	21
Tax on meals and hotels	0	0	473	191	305	198	195	146	258	492
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	1 458	1 238	1 434	1 964
Other taxes federal government	0	98	272	758	762	557	544	349	318	325
Other taxes provincial government	17	225	245	287	455	698	914	889	1 116	1 639
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	9 525	10 454	13 298	14 098
5210 Recurrent taxes	306	1 500	2 393	3 644	4 368	4 452	5 589	6 272	6 323	5 354
5211 Paid by households: motor vehicles	103	666	1 056	1 696	2 241	1 986	2 478	2 992	2 988	2 017
5212 Paid by others: motor vehicles	141	509	697	1 039	1 242	1 153	1 552	1 710	1 743	1 740
5213 Paid in respect of other goods	62	325	640	909	885	1 313	1 559	1 570	1 592	1 597
5220 Nonrecurrent taxes	586	6 601	1 072	1 945	3 786	3 140	3 936	4 182	6 975	8 744
Licences and permits local govt.	36	132	317	499	889	807	1 023	1 057	1 189	1 186
Licences and permits provincial govt.	550	6 469	755	1 446	2 897	2 333	2 913	3 125	5 786	7 558
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	748	894	1 017	1 053
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	748	894	1 017	1 053
Poll tax local government	5	0	0	0	0	0	0	0	0	0
Miscellaneous local government	11	358	489	887	342	596	748	894	1 017	1 053
Other federal government	11	- 103	0	0	0	0	0	0	0	0
Non-wastable tax credits against 1110	..	..	..	1 633	5 550	6 415	7 510	8 364	14 096	16 875
Tax expenditure component	..	..	..	276	824	875	968	1 246	2 307	2 735
Transfer component	..	..	..	1 357	4 726	5 540	6 542	7 118	11 789	14 140
Non-wastable tax credits against 1210	..	..	..	1 758	3 445	4 726	3 768	4 775	4 727	5 069
Tax expenditure component	..	..	..	20	12	19	15	25	31	27
Transfer component	..	..	..	1 738	3 433	4 707	3 753	4 750	4 696	5 042
Total tax revenue on cash basis	15 318	101 015	244 152	388 833	527 734	..	0	0	0	0
Total tax revenue on accrual basis	..	..	..	390 234	512 663	516 591	653 269	765 375	875 924	951 779
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	983	1 272	2 338	2 762
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	654 252	766 647	878 262	954 541
Imputed social contributions	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and all social contributions	..	..	..	390 234	513 499	517 485	654 252	766 647	878 262	954 541

.. 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. 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, Unemployment 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 does not 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.

Table 5.5. Chile: Details of tax revenue, 1965-2022

Million CLP

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	..	..	1 777 218	7 901 998	20 598 963	21 815 391	32 533 542	38 823 397	53 463 334	62 901 438
1000 Taxes on income, profits and capital gains	..	..	412 974	1 841 630	9 412 056	8 329 058	11 840 521	12 540 342	20 456 920	27 491 879
1100 Of individuals	..	..	99 154	604 100	989 348	1 492 837	3 199 876	3 976 009	5 780 432	6 626 617
Second category tax	..	..	65 552	490 980	993 129	1 449 099	2 350 120	3 051 177	3 442 651	3 914 343
Global complementary tax	..	..	33 603	113 120	- 3 781	43 738	- 36 757	132 551	620 904	1 087 034
Others	..	..	0	0	0	0	886 513	792 281	1 716 877	1 625 240
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	219 586	882 896	6 054 487	4 448 745	6 839 133	9 429 787	9 145 873	14 900 568
First category tax	..	..	200 891	815 747	5 084 996	3 913 870	6 183 830	8 745 612	8 360 928	13 034 540
Surtax on state owned enterprises	..	..	16 074	47 634	113 334	194 203	132 352	203 416	249 073	475 034
Mining tax	..	..	0	0	835 452	298 558	323 507	267 544	393 548	1 223 807
Other	..	..	2 621	19 516	20 705	42 114	199 444	213 216	142 323	167 188
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	94 233	354 634	2 368 221	2 387 477	1 801 512	- 865 454	5 530 616	5 964 694
Adicionel tax	..	..	59 082	350 301	1 462 715	1 414 057	1 429 758	2 063 149	2 534 906	2 731 170
Other	..	..	35 151	4 332	905 507	973 420	371 755	-2 928 603	2 995 710	3 233 524
2000 Social security contributions	..	..	159 559	576 758	1 148 647	1 493 987	2 252 489	3 104 866	2 815 090	2 585 421
2100 Employees	..	..	154 021	553 937	1 098 620	1 433 159	2 188 575	2 994 036	2 686 021	2 435 398
2110 On a payroll basis	..	..	154 021	553 937	1 098 620	1 433 159	2 188 575	2 994 036	2 686 021	2 435 398
2120 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2200 Employers	..	..	5 538	22 821	50 027	60 828	63 914	110 830	129 068	150 023
2210 On a payroll basis of employers SSC	..	..	5 538	22 821	50 027	60 828	63 914	110 830	129 068	150 023
2220 On an income tax basis of employers SSC	..	..	0	0	0	0	0	0	0	0
2300 Selfemployed or nonemployed	..	..	0	0	0	0	0	0	0	0
2310 On a payroll basis of self/non-employed SSC	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis of self/non-employed SSC	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	0	0	0	0	0	0	0	0
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
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	867 908	1 419 338	2 262 822	2 885 059	3 466 181
4100 Recurrent taxes on immovable property	..	..	59 968	302 244	496 311	631 669	1 054 984	1 753 218	2 002 413	2 284 253
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	92 236	155 433	291 830	416 219
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	45 907	240 886	488 759	196 901	272 118	354 171	590 816	765 709
4500 Nonrecurrent taxes	..	..	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other nonrecurrent 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	11 185 157	17 598 086	21 275 452	28 368 617	30 080 511
5100 Taxes on production, sale, transfer, etc	..	..	1 074 009	4 789 827	8 578 636	10 532 905	16 516 194	19 613 567	26 628 027	28 078 680
5110 General taxes	..	..	664 421	3 306 350	6 781 501	8 399 927	13 273 958	15 963 032	22 785 935	24 515 246
5111 Value added taxes	..	..	664 421	3 306 350	6 781 501	8 399 927	13 273 958	15 963 032	22 785 935	24 515 246
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	3 242 236	3 650 535	3 842 092	3 563 434
5121 Excises	..	..	166 050	816 160	1 299 844	1 561 205	2 413 482	2 899 252	2 799 017	2 331 072
Cigarettes and tobacco	..	..	60 604	283 275	455 595	647 637	982 609	1 021 917	1 201 968	1 171 382
Gasolene and diesel	..	..	105 445	532 885	844 249	913 568	1 388 218	1 799 846	1 507 872	1 028 982
Oil stabilisation fund	..	..	0	0	0	0	0	0	0	1 547
Fisheries Law Extraction Rights	..	..	0	0	0	0	8 558	33 104	8 967	21 566
Additional tax on new motor vehicles	..	..	0	0	0	0	34 097	44 385	80 210	107 596
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	343 491	294 204	468 128	555 863
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	485 263	457 079	574 947	676 499
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	1 081 893	1 661 885	1 740 590	2 001 831
5210 Recurrent taxes	..	..	44 714	251 942	445 030	652 252	1 081 893	1 504 291	1 617 710	1 855 378
Motor vehicles	..	..	24 469	93 880	155 158	218 219	397 608	585 651	671 258	821 559
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	684 285	918 640	946 452	1 033 819
Municipal permits	..	..	18 401	136 138	263 996	396 944	630 943	862 685	885 324	967 043
Mining patents	..	..	3 374	34 730	25 184	36 213	51 767	54 932	59 801	65 122
Other	..	..	- 1 530	- 12 806	692	876	1 575	1 023	1 327	1 653
5220 Nonrecurrent taxes	..	..	0	0	0	0	0	157 594	122 880	146 453
Tax on polluting fixed sources			..	..	..	..	..	157 594	122 880	146 453
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	- 23 356	- 112 195	1 023	- 60 720	- 576 893	- 360 084	-1 062 352	- 722 555
6100 Paid solely by business	..	..	0	0	0	0	0	0	0	0
6200 Other	..	..	- 23 356	- 112 195	1 023	- 60 720	- 576 893	- 360 084	-1 062 352	- 722 555
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	175 468	297 981	279 353	352 801
Tax expenditure component	..	..	..	..	..	..	45 774	74 949	63 520	102 393
Transfer component	..	..	..	..	..	..	129 694	223 032	215 833	250 407
Total tax revenue on cash basis	..	..	1 777 218	7 901 998	20 598 963	21 815 391	32 533 542	38 823 397	53 463 334	62 901 438
Total tax revenue on accrual basis	..	..	..	..	..	..	..	..	..	..
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).

Table 5.6. Colombia: Details of tax revenue, 1965-2022

Million COP

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	..	..	2 579 426	30 598 630	82 697 457	98 455 335	160 157 693	187 438 661	228 906 840	288 842 327
1000 Taxes on income, profits and capital gains	..	..	771 694	7 103 525	24 010 404	26 218 852	52 656 876	61 812 525	73 222 876	95 911 106
1100 Taxes on income, profits and capital gains of individuals	..	..	47 210	1 499 345	4 751 580	5 192 384	9 218 735	14 340 067	15 825 275	20 356 452
1110 On income and profits of individuals	..	..	47 210	1 499 345	4 751 580	5 192 384	9 218 735	14 340 067	15 825 275	20 356 452
Income tax			47 210	1 499 345	4 751 580	5 192 384	9 218 735	14 304 469	15 754 931	20 224 214
Simple tax regime			0	0	0	0	0	35 598	70 344	132 238
1120 On capital gains of individuals	..	..	..	..	..	..	..	..	..	..
1200 Taxes on income, profits and capital gains of corporates	..	..	359 758	5 119 828	18 427 899	20 405 209	41 406 848	43 257 502	54 442 473	73 300 918
1210 On profits of corporates	..	..	359 758	5 119 828	18 427 899	20 405 209	41 406 848	43 257 502	54 442 473	73 300 918
Income Tax	..	..	359 758	5 119 828	18 427 899	20 405 209	27 480 679	43 131 163	54 248 966	72 907 780
Pro Equity Income Tax - CREE	..	..	0	0	0	0	13 926 169	39 871	28 428	56 854
Simple tax regime			0	0	0	0	0	86 469	165 079	336 285
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	364 726	484 352	830 925	621 258	2 031 293	4 214 956	2 955 127	2 253 735
Income tax	..	..	364 726	484 352	830 925	621 258	2 031 293	4 214 956	2 955 127	2 253 735
Pro equity income tax -CREE	..	..	0	0	0	0	0	0	0	0
2000 Social security contributions (SSC)	..	..	203 596	4 989 000	9 694 000	11 478 085	13 585 138	18 389 481	21 673 981	23 908 538
2100 Employees SSC	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis of employees SSC	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis of employees SSC	..	..	..	..	..	..	..	..	..	..
2200 Employers SSC	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis of employers SSC	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis of employers SSC	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed SSC	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis of self/non-employed SSC	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis of self/non-employed SSC	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300 SSC	..	..	203 596	4 989 000	9 694 000	11 478 085	13 585 138	18 389 481	21 673 981	23 908 538
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	..	..	203 596	4 989 000	9 694 000	11 478 085	13 585 138	18 389 481	21 673 981	23 908 538
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	..	..	0	1 286 803	2 798 906	4 022 503	2 797 308	3 670 490	3 927 070	4 421 997
4000 Taxes on property	..	..	56 160	2 027 654	6 459 259	8 535 238	18 156 105	18 167 358	20 652 565	22 525 146
4100 Recurrent taxes on immovable property	..	..	56 160	991 070	2 298 829	3 338 935	6 061 965	9 109 598	9 643 729	9 937 041
4110 Households recurrent taxes on immovable property	..	..	0	0	0	0	0	0	0	0
4120 Other than households recurrent taxes on immovable property	..	..	56 160	991 070	2 298 829	3 338 935	6 061 965	9 109 598	9 643 729	9 937 041
4200 Recurrent taxes on net wealth	..	..	0	0	1 170 908	1 970 530	5 352 940	957 137	1 032 058	73 113
4210 Individual recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4220 Corporate recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	0	1 036 584	2 989 522	3 225 773	6 741 200	7 476 295	9 831 204	12 281 751
4500 Non-recurrent taxes on property	..	..	0	0	0	0	0	624 327	145 573	233 241
4510 Non-recurrent taxes on net wealth	..	..	..	..	..	..	..	0	0	0
4520 Non-recurrent taxes on property other than net wealth	..	..	..	..	..	..	..	624 327	145 573	233 241
4600 Other recurrent taxes on property except 4100 and 4200	..	..	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	1 388 653	14 180 450	36 766 741	44 411 642	65 716 566	77 752 543	99 258 009	129 331 933
5100 Taxes on production, sale, transfer, etc	..	..	1 388 653	14 048 655	36 447 297	44 038 074	64 688 081	75 960 351	97 214 920	127 046 376
5110 General taxes on goods and services	..	..	672 368	9 585 866	26 910 512	33 333 802	48 684 900	62 866 653	80 093 904	105 084 119
5111 Value added taxes	..	..	583 078	8 445 776	23 377 821	28 811 682	41 659 696	53 912 648	69 883 378	91 723 278
5112 Sales tax	..	..	89 290	1 140 090	3 532 691	4 522 121	7 025 204	8 954 004	10 210 526	13 360 841
Industry and commerce tax (State)	..	..	89 290	1 140 090	3 532 691	4 522 121	7 025 204	8 954 004	10 210 526	13 360 841
5113 Other (than value added and sales tax)	..	..	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	716 285	4 462 789	9 536 785	10 704 271	16 003 181	13 093 698	17 121 016	21 962 257
5121 Excises	..	..	404 699	2 718 692	5 276 999	6 052 273	11 412 250	10 159 930	12 906 426	15 703 712
Diesel surcharge			0	85 716	388 091	500 405	598 993	505 000	570 600	655 000
Sugar-sweetened ultra-processed beverages			0	0	0	0	0	0	0	0
Ultra-processed foods and/or with high content of added sugars, sodium or saturated fats			0	0	0	0	0	0	0	0
Petrol surcharge			0	595 031	1 309 154	1 380 848	1 747 969	1 737 050	2 265 855	2 690 737
Petrol	..	..	141 270	833 004	1 211 511	1 418 766	3 297 392	1 205 806	1 732 540	1 650 801
Restaurant service, vehicle sale and mobile telephone service	..	..	0	0	0	0	1 684 179	1 226 863	1 279 312	2 531 110
Tobacco (State)	..	..	52 898	213 412	330 016	390 472	524 357	1 239 269	1 451 431	1 638 694
Beer (State)	..	..	85 722	471 135	1 203 838	1 432 453	2 305 895	2 243 811	2 723 800	3 049 682
Liquors (State)	..	..	124 808	520 394	834 390	929 328	1 253 466	1 675 472	2 503 248	3 075 170
Carbon			0	0	0	0	0	281 911	330 567	361 899
Plastic bags			0	0	0	0	0	43 777	48 079	49 697
Medicinal cannabis			0	0	0	0	0	972	993	921
National Accounts: Taxes and all social contributions	..	..	..	..	..	..	..	..	..	..
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	311 586	1 744 097	4 259 786	4 651 999	4 590 931	2 933 768	4 214 590	6 258 546
Custom duties	..	..	180 989	1 744 097	4 259 786	4 651 999	4 590 931	2 933 768	4 214 590	6 258 546
Imports surcharge	..	..	130 597	0	0	0	0	0	0	0
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	..	..	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive	..	..	0	0	0	0	0	0	0	0
5128 Other taxes not included within 5121 to 5127 inclusive	..	..	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	..	..	0	131 795	319 444	373 568	1 028 485	1 792 192	2 043 090	2 285 557
5210 Recurrent taxes on use of goods and perform activities	..	..	..	131 795	319 444	373 568	1 028 485	1 792 192	2 043 090	2 285 557
5211 Recurrent taxes paid by households: motor vehicles	..	..	..	131 795	319 444	373 568	1 028 485	1 792 192	2 043 090	2 285 557
Tax on motor vehicle ownership			..	131 795	319 444	373 568	1 028 485	1 792 192	2 043 090	2 285 557
5212 Recurrent taxes paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes on use of goods and perform activities	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Taxes other than 1000, 2000, 3000, 4000 and 5000	..	..	159 323	1 011 197	2 968 147	3 789 014	7 245 701	7 646 264	10 172 339	12 743 607
6100 Paid solely by business	..	..	0	0	0	0	0	0	0	0
6200 Other taxes not solely paid by business	..	..	159 323	1 011 197	2 968 147	3 789 014	7 245 701	7 646 264	10 172 339	12 743 607
Stamp tax	..	..	0	401 497	759 787	357 160	101 668	41 373	83 115	134 457
Other	..	..	78 306	79 287	86 297	126 602	318 271	245 541	423 822	788 653
Other (sub-national)	..	..	81 017	530 413	2 122 062	3 305 252	6 825 762	7 359 350	9 665 402	11 820 497
Total tax revenue on cash basis	..	..	2 579 426	30 598 630	82 697 457	98 455 335	160 157 693	187 438 661	228 906 840	288 842 327
Total tax revenue on accrual basis	..	..	..	..	..	..	..	..	..	..
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	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Year ending 31st December. Data on an cash basis. Includes the reported consolidated revenues of the territorial entities (departments and municipalities). Heading 2000: Before 2013, social security contributions did not include all the contributions entering FOSYGA (Solidarity and Guarantee Fund). Only the portion of the contributions used to finance the subsidised regime (up to 1.5 pp of the 12.5% of the monthly wage paid by employers and employees as an obligatory health contribution) was included. The part of the contributions entering FOSYGA to finance the contributory regime was classified in the social security sector as “other incomes”. From 2013 onwards, all of the health contributions entering FOSYGA are classified as social security contributions. The portion of the contributions not entering FOSYGA that is both collected and spent by the health insurers – EPS - is not part of the fiscal accounts. Headings 1100 and 1200: The data for the preliminary year are estimates.

Source: Dirección de Impuestos y Aduanas Nacionales de Colombia, Ministerio de Hacienda y Crédito Público y Banco Central de Colombia. (National Tax and Customs Administration, Ministry of Finance and Public Credit and Central Bank of Colombia).

Table 5.7. Costa Rica: Details of tax revenue, 1965-2022

Million CRC

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	..	..	117 711	978 114	3 213 401	4 382 367	6 923 575	8 235 528	10 019 264	11 285 967
National Accounts: Taxes and all social contributions	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	11 820	128 805	531 552	748 093	1 247 308	1 651 249	2 063 810	2 430 200
1100 Of individuals	..	..	..	..	123 194	202 849	386 241	556 084	622 772	691 305
1110 On income and profits	..	..	..	..	123 194	202 849	386 241	554 486	618 550	682 875
1120 On capital gains	..	..	..	..	0	0	0	1 598	4 222	8 430
1200 Corporate	..	..	..	..	348 826	450 312	659 951	692 551	970 546	1 188 835
1210 On profits	..	..	..	..	348 826	450 312	659 951	685 470	952 951	1 162 697
1220 On capital gains	..	..	..	..	0	0	0	7 081	17 595	26 138
1300 Unallocable between 1100 and 1200	..	..	11 820	128 805	59 531	94 932	201 116	402 613	470 492	550 059
2000 Social security contributions	..	..	33 990	297 069	885 053	1 450 531	2 305 133	2 971 589	3 605 731	3 925 692
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	3 447	37 313	107 398	207 206	318 652	387 840	389 183	412 852
Government contributions	..	..	3 447	37 313	107 398	207 206	318 652	387 840	389 183	412 852
2210 On a payroll basis of employers SSC	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis of employers SSC	..	..	..	..	..	..	..	..	..	..
2300 Selfemployed or nonemployed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis of self/non-employed SSC	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis of self/non-employed SSC	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	30 543	259 756	777 654	1 243 325	1 986 481	2 583 749	3 216 548	3 512 840
Contributions by employees and non-government employers	..	..	30 543	249 182	727 844	1 139 265	1 785 522	2 212 249	2 447 640	2 697 026
Contributions for the special regimes	..	..	0	10 574	49 811	104 060	200 959	292 072	299 713	300 083
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	7 575	61 796	170 996	260 664	423 616	537 654	569 339	639 737
Contributions by non-government employers	..	..	7 484	59 129	165 677	248 259	406 296	515 624	546 262	616 504
Contributions by government employers	..	..	91	2 666	5 320	12 405	17 321	22 030	23 077	23 233
4000 Taxes on property	..	..	1 566	8 396	42 658	63 706	123 261	162 950	208 531	220 741
4100 Recurrent taxes on immovable property	..	..	1 200	5 390	23 293	48 963	90 003	127 625	150 279	154 930
Land tax	..	..	0	0	0	0	0	0	0	0
Additional land tax	..	..	0	0	0	0	0	0	0	0
Tax on sumptuary constructions	..	..	0	0	0	0	0	0	0	0
Immovable property tax	..	..	0	0	0	3 527	4 076	4 655	5 108	5 206
Municipal immovable property tax	..	..	1 200	5 390	23 293	45 436	85 927	122 970	145 171	149 724
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	..	..	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	366	3 007	19 366	14 743	33 258	35 300	58 206	65 802
4500 Nonrecurrent taxes	..	..	0	0	0	0	0	24	46	8
4510 On net wealth	..	..	..	..	..	..	..	0	0	0
4520 Other nonrecurrent taxes	..	..	..	..	..	..	..	24	46	8
4600 Other recurrent taxes on property	..	..	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	53 509	456 851	1 505 510	1 766 914	2 661 902	2 745 118	3 488 535	3 674 723
5100 Taxes on production, sale, transfer, etc	..	..	49 867	425 713	1 406 100	1 600 302	2 388 900	2 500 510	3 150 398	3 330 772
5110 General taxes	..	..	21 326	222 775	797 850	920 298	1 368 601	1 649 531	2 065 623	2 217 743
5111 Value added taxes	..	..	21 326	222 775	797 850	920 298	1 336 075	1 623 695	2 039 997	2 193 160
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	0	0	0	32 526	25 836	25 626	24 583
5120 Taxes on specific goods and services	..	..	28 541	202 939	608 250	680 004	1 020 299	850 979	1 084 775	1 113 029
5121 Excises	..	..	11 096	157 204	447 168	523 617	798 412	688 784	863 133	883 105
Fuels and energy	..	..	0	0	250 577	320 638	457 827	436 384	522 063	530 195
Alcoholic beverages	..	..	0	8 229	23 802	28 035	43 095	44 373	53 118	55 539
Non alcoholic beverages	..	..	0	0	18 263	26 566	36 353	38 510	43 234	49 556
Soaps	..	..	0	0	883	1 317	2 562	3 052	3 200	2 810
Cement	..	..	0	0	0	227	304	123	0	5 358
Tobaco	..	..	0	0	0	0	33 681	23 896	27 019	22 336
Abolished specific taxes on production and consumption	..	..	0	0	0	0	0	0	0	0
Other specific taxes on consumption	..	..	11 096	148 975	153 643	146 834	224 590	142 447	214 499	217 311
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	15 052	40 485	134 576	126 134	174 568	133 733	177 948	164 137
Import duties	..	..	13 977	32 336	107 565	103 851	148 666	114 777	152 133	137 668
Custom duties	..	..	1 075	8 149	27 011	22 284	25 902	18 956	25 815	26 469
Import duties on animals	..	..	0	0	0	0	0	0	0	0
5124 Taxes on exports	..	..	2 113	2 238	2 432	3 973	4 468	5 471	6 274	4 842
Export duties	..	..	2 113	2 088	2 260	3 816	2 701	3 777	4 064	3 100
Export duties Law 133	..	..	0	0	0	0	0	0	0	0
Export duties Law 5519	..	..	0	0	0	0	0	0	0	0
Tax on banana exports	..	..	0	150	172	157	156	199	203	150
Export tax on ground transportation	..	..	0	0	0	0	1 611	1 494	2 007	1 593
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	280	2 929	23 242	24 767	38 687	18 463	31 742	55 167
Casinos and gambling	..	..	0	225	442	445	1 455	378	431	455
Port cargo movements	..	..	0	6	0	0	0	0	0	0
Overseas departure tax	..	..	0	0	22 799	24 322	37 232	18 085	31 311	54 711
10% on public shows	..	..	0	0	0	0	0	0	0	0
Pro-national airports stamp tax	..	..	0	0	0	0	0	0	0	0
Stamp tax on the use of borders and ports	..	..	280	2 697	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	0	83	832	1 513	3 093	3 304	3 916	3 919
5128 Other taxes	..	..	0	0	0	0	1 071	1 225	1 761	1 860
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	3 642	31 138	99 410	166 612	273 003	244 608	338 138	343 951
5210 Recurrent taxes	..	..	3 642	31 138	99 410	166 612	273 003	244 608	338 138	343 951
5211 Paid by households: motor vehicles	..	..	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	1 425	15 374	52 511	94 102	145 894	108 198	183 368	186 226
Property tax on vehicles, aircraft and boats	..	..	1 425	15 374	52 511	94 102	145 894	108 198	183 368	186 226
5213 Paid in respect of other goods	..	..	2 217	15 763	46 899	72 510	127 109	136 410	154 769	157 725
Local taxes	..	..	1 262	11 898	43 874	68 808	122 248	130 332	147 349	151 320
Hunting and fishing licences	..	..	0	0	0	0	0	0	0	0
Spirits license	..	..	0	0	0	0	0	0	0	0
Revenue stamps	..	..	955	3 866	3 025	3 702	4 861	6 078	7 421	6 405
Sport stamp tax	..	..	0	0	0	0	0	0	0	0
5220 Nonrecurrent taxes	..	..	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	..	..	9 251	25 198	77 632	92 460	162 355	166 969	83 319	394 874
6100 Paid solely by business	..	..	0	0	0	0	0	0	0	0
6200 Other	..	..	9 251	25 198	77 632	92 460	162 355	166 969	83 319	394 874
Transfers of vehicles, aircraft and boats	..	..	497	2 530	9 937	12 311	20 999	22 593	28 064	27 597
Tax revenue from decentralised units	..	..	2 764	15 048	22 257	29 969	49 334	60 054	0	0
Other taxes	..	..	5 990	7 620	45 438	50 180	92 022	84 266	55 122	367 079
Total tax revenue on cash basis	..	..	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	..	..	..	..	..	..	..
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	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Note: Year ending 31st December. Data on a cash basis. Heading 2000: The data include social security contributions paid by the governments for their employees as well as the contributions for special regimes (teachers and magistrates). In ECLAC data, social security contributions also include INA (National Institute of Apprenticeship), IMAS (Joint Social Aid Institute) and FODESAF (Social Development and Family Allowances Fund). Heading 3000: In Costa Rica and for ECLAC, payments from decentralised institutions are classified under heading 2000. Heading 5212: In ECLAC data, tax on ownership of vehicles, aircraft and boats is classified in category 4000. In ECLAC data, the tax on the transfer of used vehicles Law No. 7088 of 30/11/87 is classified as a property tax.

Source: Secretaría Técnica de la Autoridad Presupuestaria, Ministerio de Finanzas y Contraloría General de la República. (Technical Secretary of the Budgeting Authority, Ministry of Finance and National General Comptroller).

Table 5.8. Czechia: Details of tax revenue, 1965-2022

Million CZK

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	..	..	..	771 596	1 316 197	1 286 861	1 532 565	1 984 321	2 122 826	2 339 641
Total tax revenue exclusive of taxes collected for the EU	..	..	..	771 596	1 309 754	1 280 288	1 524 653	1 976 244	2 112 170	2 326 909
1000 Taxes on income, profits and capital gains	..	..	..	175 846	327 771	259 934	329 768	454 979	441 143	515 371
1100 Of individuals	..	..	..	99 668	155 817	131 706	164 678	268 362	198 761	214 131
1110 On income and profits	..	..	..	99 668	155 817	131 706	164 678	268 362	198 761	214 131
Wages and salaries withholding	..	..	..	73 474	127 524	115 755	139 888	233 421	155 614	161 419
Of unincorporated individuals	..	..	..	17 254	19 568	5 747	9 100	13 929	18 183	19 751
Withheld on interest and dividends paid to individuals	..	..	..	8 940	8 725	10 204	15 691	21 012	24 964	32 962
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	76 178	171 954	128 228	165 090	186 617	242 381	301 240
1210 On profits	..	..	..	76 178	171 954	128 228	165 090	186 617	242 381	301 240
Profit tax	..	..	..	68 945	164 016	118 248	147 157	172 720	224 588	276 947
Withheld on interest and dividends paid to corporations	..	..	..	7 233	7 162	9 156	9 415	4 187	4 775	6 996
Levy on lottery revenue	..	..	..	0	776	824	8 518	9 709	13 019	17 298
Temporary windfall tax				0	0	0	0	0	0	0
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	659 743	901 670	1 004 804	1 074 201
2100 Employees	..	..	..	77 272	127 662	116 818	133 878	187 733	200 968	215 214
2110 On a payroll basis	..	..	..	77 272	127 662	116 818	133 878	187 733	200 968	215 214
Retirement	..	..	..	40 489	66 644	69 272	78 120	107 988	117 893	126 039
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	55 758	79 745	83 075	89 175
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	..	..	220 207	359 493	363 074	417 778	573 753	618 255	661 335
2210 On a payroll basis of employers SSC	..	..	..	220 207	359 493	363 074	417 778	573 753	618 255	661 335
Retirement	..	..	..	121 547	220 591	229 450	261 786	357 887	390 597	417 557
State employment policy	..	..	..	19 933	12 303	12 756	14 604	19 961	21 789	23 293
Sick leave	..	..	..	20 555	33 834	24 332	27 851	34 687	37 870	40 474
Health insurance	..	..	..	54 879	91 275	95 095	111 517	159 493	166 150	178 342
Penalties	..	..	..	3 293	1 490	1 441	2 020	1 725	1 849	1 669
2220 On an income tax basis of employers SSC	..	..	..	0	0	0	0	0	0	0
2300 Selfemployed or nonemployed	..	..	..	44 065	86 262	96 137	108 088	140 184	185 581	197 653
2310 On a payroll basis of self/non-employed SSC	..	..	..	44 065	86 262	96 137	108 088	140 184	185 581	197 653
Retirement	..	..	..	7 819	19 508	20 510	22 472	20 882	28 297	32 935
State employment policy	..	..	..	1 082	1 114	1 173	962	896	1 213	1 412
Sick leave	..	..	..	0	0	0	0	0	0	0
Health insurance	..	..	..	34 992	65 483	74 299	84 460	118 288	155 924	163 153
Self-employed	..	..	..	7 328	15 921	17 603	20 748	17 846	26 326	30 076
Non-employed	..	..	..	200	2 103	3 996	2 768	3 180	3 275	3 681
Government	..	..	..	27 464	47 459	52 700	60 944	97 262	126 323	129 396
Penalties	..	..	..	172	157	155	193	118	147	153
2320 On an income tax basis of self/non-employed SSC	..	..	..	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 unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	10 890	15 495	16 364	21 920	11 615	11 939	12 501
4100 Recurrent taxes on immovable property	..	..	..	4 469	5 126	8 752	10 333	11 606	11 864	12 446
4110 Households	..	..	..	1 452	2 228	4 302	5 433	6 079	6 253	6 460
Real property tax	..	..	..	1 452	2 228	4 302	5 433	6 079	6 253	6 460
4120 Others	..	..	..	3 017	2 898	4 450	4 900	5 526	5 611	5 986
Levy collected by Winery Fund	..	..	..	0	2	5	20	26	28	27
Real property tax	..	..	..	3 017	2 895	4 445	4 880	5 501	5 583	5 959
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	20	7	1	0
4310 Estate and inheritance taxes	..	..	..	112	115	78	10	8	0	..
Inheritance tax	..	..	..	112	115	78	10	8	0	..
4320 Gift taxes	..	..	..	475	345	140	10	- 2	0	..
Gift tax	..	..	..	475	345	140	10	- 2	0	..
4400 Taxes on financial and capital transactions	..	..	..	5 834	9 909	7 394	11 566	3	74	55
Real property transfer tax	..	..	..	5 834	9 909	7 394	11 566	3	74	55
4500 Nonrecurrent taxes	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other nonrecurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	242 960	399 484	434 386	520 747	615 888	664 721	737 336
5100 Taxes on production, sale, transfer, etc	..	..	..	226 354	372 441	408 645	495 291	588 343	635 978	708 671
5110 General taxes	..	..	..	141 235	232 288	263 457	333 274	422 479	463 521	536 896
5111 Value added taxes	..	..	..	141 235	232 288	263 457	333 274	422 479	463 521	536 896
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	140 153	145 188	162 017	165 864	172 457	171 775
5121 Excises	..	..	..	71 404	133 492	138 401	153 785	157 444	161 597	158 695
On mineral oils	..	..	..	46 998	81 661	80 508	83 460	83 308	83 147	78 114
On alcohol and liquor	..	..	..	5 629	7 201	5 820	7 203	6 787	8 789	8 810
On beer	..	..	..	3 410	3 564	4 396	4 648	4 344	4 308	4 551
On wine	..	..	..	350	342	317	332	439	530	532
On tobacco products	..	..	..	14 984	40 713	44 062	53 380	57 148	59 168	58 297
Duty on CFC	..	..	..	33	0	0	0	0	0	0
Levy collected by Winery Fund	..	..	..	0	11	24	0	5	5	5
On electricity	..	..	..	0	0	1 433	1 229	1 497	1 600	1 537
On natural gas	..	..	..	0	0	1 347	1 146	1 434	1 601	1 410
On solid fuels	..	..	..	0	0	495	415	323	350	349
Fee on electricity from solar radiation	..	..	..	0	0	0	1 972	2 159	2 100	5 090
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	13 572	6 443	6 573	7 912	8 077	10 656	12 733
Customs duties	..	..	..	13 572	6 443	6 573	7 912	8 077	10 656	12 733
Previous import surcharge	..	..	..	0	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	..	..	..	143	218	214	320	343	204	348
Fees on entry tickets	..	..	..	65	61	53	53	19	15	65
Fees on recreational units (based on capacity)	..	..	..	69	144	147	240	132	6	72
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	27	0	0	0
Fees on advertisement				0	0	0	191	191	183	210
Revenue from abolished local fees				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	..	..	..	16 606	27 043	25 740	25 456	27 545	28 743	28 665
5210 Recurrent taxes	..	..	..	10 788	18 100	18 461	19 023	20 999	21 343	21 313
Highway fee	..	..	..	1 753	2 429	3 061	4 397	4 930	5 356	5 839
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	5 868	5 933	5 430	1 071
Road tax (commercial)	..	..	..	5 456	5 882	5 138	5 868	5 933	5 430	1 071
5213 Paid in respect of other goods	..	..	..	3 579	9 790	10 262	8 758	10 137	10 557	14 403
Resort and recreation fees on visitors	..	..	..	232	312	284	327	322	397	1 092
Dog fees	..	..	..	191	277	281	277	287	300	297
Motor vehicle entry fees	..	..	..	32	25	23	13	14	11	13
Water pollution fee	..	..	..	520	404	202	173	228	236	191
Air pollution fee	..	..	..	685	525	399	283	451	339	338
Waste deposit fee	..	..	..	454	5 728	5 948	6 218	7 065	7 453	9 369
Levy on temp. withdrawal of land from agriculture	..	..	..	94	40	34	39	68	79	85
Radioactive waste fee	..	..	..	642	1 310	1 430	1 393	1 668	1 708	1 703
Fees on operated gambling machines	..	..	..	722	1 145	927	0	0	0	0
Fees on registration and recording of packaging	..	..	..	0	17	17	18	17	17	17
Levy on temp. withdrawal of land from forestry	..	..	..	7	6	6	7	11	7	8
Other environmental fees	..	..	..	0	0	710	11	5	10	10
Temporary mandatory cap on market revenues				0	0	0	0	0	0	1 279
Other levies on selected activities and services				0	0	0	0	0	0	0
5220 Nonrecurrent taxes	..	..	..	5 818	8 943	7 280	6 433	6 546	7 400	7 352
Levy on withdrawal of land from agriculture	..	..	..	532	361	306	348	609	707	767
Levy on withdrawal of land from forestry	..	..	..	40	57	57	59	103	63	72
Tax on use of public space	..	..	..	645	639	626	632	506	579	716
Misc. licence and permit fees	..	..	..	4 601	7 881	6 279	5 382	5 293	6 031	5 772
Land betterment fee	..	..	..	0	4	11	11	35	21	25
Licence for lorry transport	..	..	..	0	1	1	1	0	0	0
Levy on substances that deplete or threaten the Earth's ozone layer				0	0	0	0	0	0	0
Fee for the use of natural mineral water				0	0	0	0	0	0	0
Other levies on selected activities and services				0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	356	29	149	387	170	219	232
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	387	170	219	232
Other taxes, fees and related payments	..	..	..	356	29	149	387	170	219	232
Customs duties collected for the EU	..	..	..	..	6 443	6 573	7 912	8 077	10 656	12 733
Non-wastable tax credits against 1110	..	..	..	0	13 093	25 727	31 415	38 913	41 145	42 099
Tax expenditure component	..	..	..	..	10 487	17 922	22 532	29 323	29 192	29 194
Transfer component	..	..	..	..	2 606	7 805	8 883	9 590	11 952	12 905
Total tax revenue on cash basis	..	..	..	772 272	1 310 618	1 273 676	1 478 758	1 937 606	2 055 661	2 264 745
Total tax revenue on accrual basis	..	..	..	771 596	1 316 197	1 286 861	1 532 565	1 984 321	2 122 826	2 339 641
Additional taxes included in National Accounts	..	..	..	2 837	5 757	6 094	0	0	0	0
Compulsory injury insurance	..	..	..	2 837	5 757	6 094	0	0	0	0
Driving licence fees	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	- 9 488	- 17 797	- 20 096	- 20 314	- 21 838	- 23 382	- 26 015
Tax on use of public space	..	..	..	- 645	- 639	- 632	- 632	- 506	- 579	- 716
Waste deposit fee	..	..	..	- 454	- 5 728	- 5 948	- 6 218	- 7 065	- 7 453	- 9 369
Misc. licence and permit fees	..	..	..	- 2 301	- 3 940	- 3 139	- 2 691	- 2 646	- 3 015	- 2 886
Radioactive waste fee	..	..	..	- 642	- 1 310	- 1 430	- 1 393	- 1 668	- 1 708	- 1 703
Health insurance: non-employed	..	..	..	- 200	- 2 103	- 3 996	- 2 768	- 3 180	- 3 275	- 3 681
Health insurance: government	..	..	..	0	0	0	0	0	0	0
Soc. Security contr. employers: Penalties	..	..	..	- 3 293	- 1 490	- 1 441	- 2 020	- 1 725	- 1 849	- 1 669
Soc. Security contr. Self-employed or non-employed: Penalties	..	..	..	- 200	- 157	- 155	- 193	- 118	- 147	- 153
Licence for lorry transport	..	..	..	0	- 1	- 1	- 1	0	0	0
Highway fee	..	..	..	- 1 753	- 2 429	- 3 061	- 4 397	- 4 930	- 5 356	- 5 839
Other environmental fees	..	..	..	0	0	- 105	0	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	118	1 734	- 198	- 643
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	1 099	974	661	386	537	573	618
Miscellaneous differences	..	..	..	2 162	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	768 206	1 305 004	1 273 971	1 512 755	1 964 755	2 099 819	2 313 601
Imputed social contributions	..	..	..	423	299	600	1 027	3 179	3 557	4 803
National Accounts: Taxes and all social contributions	..	..	..	768 629	1 305 303	1 274 571	1 513 782	1 967 934	2 103 376	2 318 404

.. Not available

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

Source: Ministry of Finance, Tax Analyses Department.

Table 5.9. Denmark: Details of tax revenue, 1965-2022

Million DKK

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	20 821	165 753	381 079	623 197	813 613	816 787	964 234	1 109 759	1 222 051	1 202 275
Total tax revenue exclusive of taxes collected for the EU	..	164 363	378 393	620 561	809 961	813 512	960 915	1 106 670	1 218 338	1 197 692
1000 Taxes on income, profits and capital gains	9 712	92 098	232 729	382 555	489 765	503 083	609 743	716 667	806 312	776 225
1100 Of individuals	8 758	86 958	206 531	327 864	427 372	423 958	525 168	600 682	640 823	670 771
1110 On income and profits	8 758	86 909	206 387	327 637	427 030	423 637	524 880	600 415	640 507	670 370
Central government income tax	5 020	33 351	91 638	77 473	155 441	125 790	169 557	208 075	227 519	248 241
County income tax	0	10 742	31 361	56 131	0	0	0	0	0	0
Municipality income tax	2 948	33 555	77 571	121 967	173 110	193 097	221 084	263 055	278 619	282 574
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	2 687	6 242	9 017	9 571	22 160	6 342	6 296	7 223
Special income tax	101	1 054	2 802	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	632	1 183	963	11 091	1 608	1 419	775
Duty on interest on consumer loans	0	0	0	0	0	0	0	0	0	0
Labour market contributions	0	0	0	56 794	76 564	81 604	87 392	106 260	112 454	117 116
Imputed income from owner-occupied dwelling	0	0	0	8 399	11 714	12 613	13 596	15 074	14 199	14 442
1120 On capital gains	0	49	144	226	343	321	289	267	316	402
Tax on winnings from lotteries, pools, etc.	..	49	144	226	343	321	289	267	316	402
1200 Corporate	954	5 139	13 597	42 258	57 928	42 590	61 854	67 720	102 130	94 281
1210 On profits	954	5 139	13 597	42 258	57 928	42 590	61 854	67 720	102 130	94 281
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	4 465	36 535	22 721	48 265	63 359	11 173
2000 Social security contributions	690	710	101	8 453	2 030	2 280	1 874	2 156	2 493	2 340
2100 Employees	567	1	98	8 209	1 057	900	826	751	736	697
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	438	402	428	409
Contr. to pension funds from officials in non-profit institutions	0	0	96	485	502	450	388	349	308	288
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	123	709	3	244	973	1 379	1 048	1 406	1 758	1 643
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	542	601	802	544
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	10	8	4	5
Contribution to maternity/paternity compensation scheme	0	..	0	0	744	465	496	797	952	1 095
2210 On a payroll basis of employers SSC	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis of employers SSC	..	..	..	..	..	..	..	..	..	..
2300 Selfemployed or nonemployed	0	0	0	0	0	0	0	0	0	0
2310 On a payroll basis of self/non-employed SSC	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis of self/non-employed SSC	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	2 494	2 258	3 975	4 160	5 894	4 230	6 656	7 150
4000 Taxes on property	1 691	9 490	16 242	20 737	31 556	33 533	39 361	45 629	47 605	48 475
4100 Recurrent taxes on immovable property	1 029	5 412	8 891	13 565	18 996	24 161	28 085	31 581	32 432	33 080
Central government land tax	130	0	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	24 707	28 440	29 270	29 964
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	364	332	332	885
Municipal duty on buildings (residential)	0	195	335	381	757	814	599	567	575	1
Municipal duty on buildings (business)	25	366	1 165	1 560	2 244	3 269	2 416	2 242	2 255	2 230
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	306	965	922	0	0	0	0	0	0	0
4210 Individual	306	965	922	..	..	..	..	..	..	..
4220 Corporate	0	0	0	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	137	738	2 197	2 863	3 896	3 646	5 177	6 676	6 616	7 444
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	219	2 259	4 151	4 170	8 659	5 726	6 099	7 372	8 557	7 951
Stamp duties	214	2 189	2 838	4 125	8 574	5 695	6 071	7 313	8 500	7 897
Duty on share capital creation	0	32	477	0	0	0	0	0	0	0
Duty to land registry office	5	38	27	45	85	30	28	59	57	54
Duty on transfers of shares	0	0	809	0	0	0	0	0	0	0
4500 Nonrecurrent taxes	0	116	81	140	6	0	0	0	0	0
4510 On net wealth	..	0	0	0	0	0	..	..	..	..
4520 Other nonrecurrent 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	63 456	129 514	208 803	286 096	273 526	304 582	339 877	357 646	366 703
5100 Taxes on production, sale, transfer, etc	8 239	60 563	123 529	197 967	266 797	253 848	280 875	315 199	333 805	342 575
5110 General taxes	2 139	37 727	80 508	121 955	174 639	171 583	191 328	231 650	251 278	266 040
5111 Value added taxes	2 139	37 727	71 978	121 955	174 639	171 583	191 328	231 650	251 278	266 040
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	22 836	43 021	76 012	92 159	82 265	89 546	83 549	82 527	76 535
5121 Excises	5 466	20 487	38 364	68 775	82 835	73 597	81 784	76 027	73 789	66 743
Duty on petrol	1 016	3 713	5 637	10 005	9 155	8 029	7 348	7 055	7 367	7 317
Motor vehicle registration duty	818	2 989	7 917	13 858	24 289	13 587	17 988	18 683	16 381	11 541
Cigarettes and tobacco duties	1 469	4 483	6 470	7 595	7 169	7 896	7 561	9 371	8 554	7 303
Duties on cigars, cheroots and cigarillos	234	220	128	75	43	32	113	51	52	45
Sale of revenue labels	0	3	12	7	4	7	0	0	0	0
Sales duties on chocolate and sugar	254	331	801	1 201	1 282	1 455	2 156	2 285	2 410	2 366
Raw material duty on chocolate and sugar	11	14	54	59	92	143	187	0	0	0
Special tax on chocolate and sugar	0	2	13	76	46	50	103	121	109	119
Duty on ice-cream	33	58	135	168	180	201	297	408	393	380
Duty on coffee	5	249	224	263	250	253	280	274	284	283
Duty on mineral water	68	195	466	506	418	383	0	0	0	0
Duty on beer	622	1 983	3 100	1 510	1 080	895	916	781	846	843
Duty on wine	122	611	1 448	1 166	1 032	1 071	1 764	1 803	1 822	1 670
Duty on spirits	412	1 432	1 982	1 756	1 213	1 028	1 201	1 179	1 330	1 375
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	0	0	0	0	0	0	0	0
Duty on video recorders	0	17	0	0	0	0	0	0	0	0
Duty on major household appliances	0	199	0	0	0	0	0	0	0	0
Duty on grammophone records	10	46	86	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	0	0	0	0	0	0	0	0
Duty on lighters	1	8	0	0	0	0	0	0	0	0
Duty on electric bulbs	36	67	152	177	211	117	86	38	33	27
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	0	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	0	0	0	0	0	0	0	0
Duty on tea	0	12	10	9	8	8	8	0	0	0
Duty on electricity	0	1 222	4 317	7 533	8 665	10 195	11 501	11 203	11 693	9 760
Duty on certain oil products	0	1 719	2 938	6 451	8 549	8 623	9 347	9 467	10 171	9 927
Duty on certain retail containers	0	100	397	611	725	705	316	132	146	134
Duty on gas	0	56	47	0	0	0	0	0	0	0
Duty on extraction and import of raw materials	0	16	108	172	220	119	148	183	200	188
Duty on disposable tableware	0	0	72	65	126	120	138	267	303	334
Duty on insecticides, herbicides, etc.	0	0	13	368	499	466	598	563	614	670
Duty on videotapes	0	0	0	0	0	0	0	0	0	0
Duty on coal, etc.	0	0	849	1 225	1 450	2 587	2 255	1 600	1 797	1 801
Other duties on goods and services	5	191	- 36	10	117	146	179	119	139	158
Duty on waste	0	0	492	1 025	1 225	51	130	158	193	155
Duty on CFC	0	0	28	0	53	56	65	41	52	55
Duty on CO2	0	0	0	4 698	5 108	5 822	3 652	3 306	3 502	3 388
Duty on cigarette paper	0	0	0	68	32	28	38	30	28	30
Duty on nicotine products	0	..	0	0	0	0	0	0	0	146
Energy producers payback in relation to extraordinary high energy prices	0	..	0	0	0	0	0	0	0	2 000
Duty on rechargeable Ni-Cd batteries	0	0	0	24	17	4	2	1	1	0
Duty on piped water	0	0	0	1 392	1 371	1 334	1 688	1 687	1 704	1 696
Duty on carrier bags made of paper, plastic, etc.	0	0	0	160	210	201	208	324	307	254
Duty on tires	0	0	0	29	45	61	57	56	54	52
Duty on sulpher	0	0	0	165	110	48	42	35	38	33
Duty on chlorinated solvents	0	0	0	2	0	0	0	0	0	0
Duty on natural gas	0	0	0	2 625	3 375	4 524	3 160	2 784	2 934	2 476
Duty on nitrogen	0	0	0	30	27	26	17	15	22	17
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	11	0	17	21
Duty on PVC and phathalates	0	0	0	31	42	23	19	0	17	20
Duty on lead accumulators	0	0	0	14	0	0	0	0	0	0
Duty on mineral phosphorus	0	0	0	0	51	51	52	0	0	0
Surcharge on alcoholic soft drinks	0	0	0	0	17	26	33	0	0	0
Duty on nitrogen oxides	0	0	0	0	0	212	820	155	165	157
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	7 302	1 853	114	0
5122 Profits of fiscal monopolies	16	183	404	1 402	1 565	1 445	1 247	1 334	1 507	1 479
5123 Customs and import duties	556	1 113	1 849	2 325	3 282	3 242	3 285	3 089	3 713	4 583
Customs duties	0	1 032	1 779	2 325	3 282	3 242	3 285	3 089	3 713	4 583
Temporary import surcharge	556	0	0	0	0	0	0	0	0	0
Import duties on agricultural produce	0	81	70	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	62	775	1 568	3 198	4 503	3 949	3 196	3 098	3 518	3 730
Sales tax on gambling stakes races	17	28	20	11	19	16	13	0	0	0
Tax on football pools	31	156	285	954	1 127	1 088	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	1 494	2 104	1 854	1 529	1 444	1 420	1 413
Duty on insurance on pleasure boats	0	13	57	66	100	122	126	104	105	117
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	200	132	117	195
Passenger duty	0	0	0	477	0	0	0	0	0	0
Duty on the Danish State Lottery	0	0	0	16	35	41	44	45	45	45
Duty on slot machines	0	0	0	0	858	656	618	414	328	484
Duty on gambling	0	0	0	0	0	0	402	460	690	669
Duty on online casinos	0	0	0	0	0	0	263	501	813	807
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	- 26	33	33	0	0	0
Duty paid to ECSC	..	4	5	0	0	0	0	..	..	..
Sugar storing duty	..	83	113	62	0	0	0	..	..	..
Duty on the production of sugar	..	81	145	249	- 26	33	33	..	..	..
Duty on milk co-reponsibility levy	..	109	255	0	0	0	0	..	..	..
Grain co-reponsibility levy	..	0	319	0	0	0	0	..	..	..
Restructuring scheme for EU sugar system	..	0	0	0	397	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	14 575	14 730	16 530	15 073	13 864	13 546
5210 Recurrent taxes	488	2 893	4 410	7 468	14 484	14 730	16 171	13 833	12 624	11 368
5211 Paid by households: motor vehicles	199	1 874	2 922	5 485	7 105	7 613	8 136	7 135	7 113	7 093
Weight duty automobiles	199	1 874	2 922	5 318	6 954	7 467	7 859	6 879	6 852	6 829
Recycling fee on cars	0	0	0	167	151	147	277	256	261	263
5212 Paid by others: motor vehicles	287	1 014	1 441	1 919	3 125	2 980	3 483	3 946	4 188	4 173
Weight duty automobiles	287	1 014	1 441	1 612	2 652	2 611	3 088	3 391	3 617	3 605
Road charges	0	0	0	307	473	370	395	555	571	569
5213 Paid in respect of other goods	2	5	47	64	4 255	4 137	4 552	2 752	1 323	102
5220 Nonrecurrent taxes	0	0	0	0	91	0	359	1 240	1 241	2 178
5300 Unallocable between 5100 and 5200	0	0	1 575	3 368	4 724	4 948	7 177	9 606	9 976	10 582
6000 Other taxes	0	0	0	391	190	206	2 781	1 199	1 339	1 382
6100 Paid solely by business	..	..	..	391	190	206	2 781	1 199	1 339	1 382
6200 Other	..	..	..	0	0	0	0	0	0	0
Custom duties collected for the EU	..	..	0	2 325	3 282	3 242	3 285	3 089	3 713	4 583
Non-wastable tax credits against 1110	..	..	..	..	..	4 959	4 230	3 026	3 020	2 260
Tax expenditure component	..	..	..	..	..	4 711	4 018	2 874	2 869	2 147
Transfer component	..	..	..	..	..	248	211	151	151	113
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	165 753	381 079	623 197	813 613	816 787	964 234	1 109 759	1 222 051	1 202 275
Additional taxes included in National Accounts	0	0	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	0	0	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	0	0	0	0	0	4 711	4 018	2 874	2 869	2 147
Capital transfer for uncollected revenue	0	- 1 363	- 3 091	- 2 744	- 3 251	- 4 712	- 20 451	- 10 754	- 8 927	- 9 576
Voluntary social security contributions	0	1 673	8 177	16 633	17 061	17 192	14 721	14 873	15 277	14 844
Miscellaneous differences	0	0	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	20 821	166 063	386 165	637 086	827 423	833 978	962 522	1 116 752	1 231 270	1 209 691
Imputed social contributions	0	5 958	4 351	6 223	5 693	5 356	4 063	3 094	2 999	2 955
National Accounts: Taxes and all social contributions	20 821	172 021	390 515	643 309	833 116	839 335	966 585	1 119 846	1 234 269	1 212 646

.. 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: Statistics Denmark.

Table 5.10. Estonia: Details of tax revenue, 1965-2022

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	..	..	..	1 919	5 082	4 894	6 874	9 134	10 536	11 862
Total tax revenue exclusive of taxes collected for the EU	..	..	..	1 919	5 047	4 870	6 840	9 084	10 462	11 761
1000 Taxes on income, profits and capital gains	..	..	..	476	1 197	970	1 607	2 102	2 627	2 876
1100 Of individuals	..	..	..	421	936	776	1 182	1 652	2 146	2 279
1110 On income and profits	..	..	..	421	936	776	1 182	1 652	2 146	2 279
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	55	261	194	424	450	481	596
1210 On profits	..	..	..	55	65	35	38	82	96	110
1220 On capital gains	..	..	..	0	196	159	386	368	386	486
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	674	1 683	1 879	2 300	3 331	3 652	4 122
2100 Employees	..	..	..	0	28	116	99	139	150	171
2110 On a payroll basis	..	..	..	..	28	116	99	139	150	171
2120 On an income tax basis	..	..	..	..	0	0	0	0	0	0
2200 Employers	..	..	..	662	1 635	1 742	2 181	2 974	3 280	3 771
2210 On a payroll basis of employers SSC	..	..	..	662	1 635	1 742	2 181	2 974	3 280	3 771
2220 On an income tax basis of employers SSC	..	..	..	0	0	0	0	0	0	0
2300 Selfemployed or nonemployed	..	..	..	12	21	21	20	217	221	180
2310 On a payroll basis of self/non-employed SSC	..	..	..	12	21	21	20	217	221	180
2320 On an income tax basis of self/non-employed SSC	..	..	..	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 unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	24	35	51	58	58	59	59
4100 Recurrent taxes on immovable property	..	..	..	24	35	51	58	58	59	59
Land tax	..	..	..	24	35	51	58	58	59	59
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 Nonrecurrent taxes	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other nonrecurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	745	2 166	1 993	2 909	3 643	4 198	4 805
5100 Taxes on production, sale, transfer, etc	..	..	..	723	2 099	1 938	2 829	3 438	3 994	4 482
5110 General taxes	..	..	..	521	1 423	1 263	1 873	2 439	2 877	3 309
5111 Value added taxes	..	..	..	520	1 423	1 257	1 873	2 439	2 877	3 309
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	675	675	956	999	1 117	1 173
5121 Excises	..	..	..	183	577	619	869	897	981	996
Alcohol	..	..	..	62	153	154	207	211	223	241
Tobacco	..	..	..	36	134	91	183	231	242	246
Fuel	..	..	..	76	290	343	444	437	507	500
Motor vehicle	..	..	..	9	0	0	0	0	0	0
Package	..	..	..	0	0	0	1	0	0	0
Fur	..	..	..	0	0	0	0	0	0	0
Electricity	..	..	..	0	0	31	34	18	8	8
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	2	35	24	34	42	62	85
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	53	60	73	93
Gambling tax	..	..	..	7	30	21	23	28	33	47
Advertising tax	..	..	..	1	3	2	4	0	0	0
Postal service payment	..	..	..	0	0	0	0	5	7	7
Liquid fuel stockpiling fee	..	..	..	0	2	5	5	4	5	6
Contributions to the Guarantee Fund	..	..	..	9	29	5	20	23	28	33
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	80	204	204	323
5210 Recurrent taxes	..	..	..	22	68	55	73	61	62	79
Car registration fee	..	..	..	2	5	4	7	6	8	8
Heavy vehicle tax	..	..	..	0	4	4	5	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	61	50	49	66
Business and professional licenses	..	..	..	3	2	1	1	4	5	5
Pollution fee	..	..	..	10	44	31	44	29	25	43
Specific use of water	..	..	..	4	9	13	13	14	14	15
Fees for closure of roads, streets and squares	..	..	..	0	1	1	2	2	2	2
Fishing fees	..	..	..	1	1	1	2	2	2	2
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 Nonrecurrent taxes	..	..	..	0	0	0	7	143	142	244
Revenue from the sale of emission permits	..	..	..	..	..	..	7	143	142	244
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	..	..	..	..	..	..	..	..	..	..
Customs duties collected for the EU	..	..	..	..	35	24	34	42	62	85
SRF Contributions collected for the EU				..	..	..	..	8	12	16
Total tax revenue on cash basis	..	..	..	1 907	5 003	4 921	6 848	9 204	10 426	11 807
Total tax revenue on accrual basis	..	..	..	1 919	5 082	4 894	6 874	9 134	10 536	11 862
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	6 874	9 134	10 536	11 862
Imputed social contributions	..	..	..	4	20	30	49	86	95	108
National Accounts: Taxes and all social contributions	..	..	..	1 922	5 102	4 924	6 923	9 220	10 631	11 970

.. Not available

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

Source: Statistics Estonia.

Table 5.11. Finland: Details of tax revenue, 1965-2022

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	1 362	11 895	39 052	62 435	77 447	76 315	92 003	99 610	108 314	115 575
Total tax revenue exclusive of taxes collected for the EU	..	..	39 052	62 296	77 247	76 163	91 760	99 201	107 839	114 958
1000 Taxes on income, profits and capital gains	564	4 654	15 323	26 910	30 358	27 104	32 371	34 962	39 115	42 660
1100 Of individuals	453	4 248	13 562	19 118	23 396	22 545	27 824	29 873	32 270	34 604
1110 On income and profits	453	4 234	13 520	19 118	23 396	22 545	27 824	29 873	32 270	34 604
Tax on income	125	1 827	5 917	9 036	9 086	6 465	9 138	9 360	11 417	12 828
The final withdrawal tax on interest income	0	0	0	92	254	205	110	36	26	15
Communal tax	279	2 376	7 603	9 990	14 056	15 875	18 576	20 477	20 827	21 761
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	4 547	5 089	6 845	8 056
1210 On profits	111	405	1 761	7 792	6 962	4 559	4 547	5 089	6 845	8 056
Tax on income	72	202	1 001	4 758	5 298	2 972	2 761	2 933	3 797	5 279
Communal tax	36	187	699	2 900	1 541	1 471	1 668	2 156	3 048	2 777
Church tax	3	16	61	134	123	116	118	0	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	26 639	27 326	30 186	31 954
2100 Employees	1	394	1 152	2 926	4 050	4 710	6 364	8 553	9 133	9 580
For employment pension schemes	1	10	23	2 120	2 950	3 386	4 714	6 239	6 546	6 972
For unemployment schemes	0	0	0	435	369	267	489	1 072	1 239	1 421
2110 On a payroll basis	..	10	23	2 565	3 319	3 653	5 203	7 311	7 785	8 393
2120 On an income tax basis	..	384	1 129	361	731	1 057	1 161	1 242	1 348	1 187
National pension contributions	..	251	502	2	0	0	0	0	0	0
National health insurance contributions	..	133	627	359	731	1 057	1 161	1 242	1 348	1 187
2200 Employers	93	2 230	8 127	11 571	15 715	16 041	18 232	16 704	18 890	20 283
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	1 662	1 197	1 445	1 347
For unemployment schemes	3	106	206	1 143	1 346	1 377	1 676	1 006	1 172	1 344
For employment pension schemes	50	1 195	5 627	8 023	11 896	13 074	14 894	14 501	16 273	17 592
For accident and group life insurance premiums	0	0	0	0	0	0	0	0	0	0
2210 On a payroll basis of employers SSC	..	2 230	8 127	11 571	15 715	16 041	18 232	16 704	18 890	20 283
2220 On an income tax basis of employers SSC	..	0	0	0	0	0	0	0	0	0
2300 Selfemployed or nonemployed	0	152	733	1 259	1 619	1 897	2 043	2 069	2 163	2 091
For employment pension schemes	..	84	394	576	817	932	1 269	1 241	1 246	1 280
2310 On a payroll basis of self/non-employed SSC	..	84	394	576	817	932	1 269	1 241	1 246	1 280
2320 On an income tax basis of self/non-employed SSC	..	68	339	683	802	965	774	828	917	811
National pension contributions	..	43	151	5	0	0	0	0	0	0
National health insurance contributions	..	25	188	678	802	965	774	828	917	811
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
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	3 017	3 569	3 788	3 864
4100 Recurrent taxes on immovable property	0	0	76	570	855	1 169	1 603	1 950	1 960	2 046
4110 Households	..	..	46	273	405	576	733	899	904	940
4120 Others	..	..	30	297	450	593	870	1 051	1 056	1 106
4200 Recurrent taxes on net wealth	24	24	27	179	0	0	0	0	0	0
4210 Individual	11	23	25	175	..	..	..	..	..	..
4220 Corporate	13	2	2	4	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	3	26	146	368	459	387	631	797	826	901
4310 Estate and inheritance taxes	3	21	121	307	384	324	528	650	662	705
4320 Gift taxes	1	5	25	61	75	63	103	147	164	196
4400 Taxes on financial and capital transactions	27	170	707	401	698	531	783	822	1 002	917
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	783	822	1 002	917
4500 Nonrecurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other nonrecurrent 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	12 711	18 221	23 624	24 407	29 895	33 680	35 117	37 010
5100 Taxes on production, sale, transfer, etc	570	4 158	12 555	17 781	22 953	23 642	28 836	32 224	33 680	35 333
5110 General taxes	251	2 062	7 519	10 869	15 207	15 533	18 974	22 005	23 551	25 061
5111 Value added taxes	251	2 062	7 519	10 869	15 207	15 533	18 974	22 005	23 551	25 061
Value added taxes	251	2 062	7 519	9 616	13 657	13 691	16 680	18 802	20 226	21 409
VAT repayments of local government	0	0	0	849	1 550	1 842	2 294	3 203	3 325	3 652
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	5 036	6 912	7 746	8 109	9 862	10 219	10 129	10 272
5121 Excises	183	1 615	3 813	5 613	6 013	6 286	7 678	8 006	7 834	7 893
Excise on tobacco products	52	206	473	561	622	655	885	1 054	1 019	1 140
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	250	209	221	219
Excise on certain foodstuffs	3	218	36	0	0	0	0	0	0	0
Excise on liquid fuels	58	504	986	2 583	2 907	3 167	4 054	4 253	4 272	4 316
Excise on motor cars	28	238	697	1 059	1 217	941	882	713	515	477
Tax on alcoholic beverages	29	353	813	1 239	1 016	1 279	1 356	1 521	1 543	1 478
Levies on pharmacy	2	16	46	85	113	122	165	198	202	208
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	43	40	44	40
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	24	2	0	0
Oil waste levy	0	0	4	3	4	4	4	0	0	0
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	16	18	15
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	130	199	151	166	174	205	297
Import duties	62	126	232	0	0	0	0	0	0	0
Import levies on agricultural products	26	6	12	0	0	0	0	0	0	0
Local import duties (Town dues)	1	0	0	0	0	0	0	0	0	0
Import levies price stabilisation fund	0	3	0	0	0	0	0	0	0	0
Agricultural levies	0	0	0	0	0	0	0	0	0	0
Equalization tax	0	100	179	0	0	0	0	0	0	0
Custom duties			0	130	199	151	166	174	205	297
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	598	1 160	1 533	1 671	2 017	2 039	2 090	2 082
Net revenue of betting	8	94	328	704	807	874	967	746	819	748
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	11	11	12	12
Tax on waste	0	0	0	33	56	42	32	7	3	4
Rail tax	0	0	0	0	18	18	6	0	0	0
Tax on insurance premiums	0	58	263	337	509	584	777	820	848	875
Tax on lottery prizes	0	0	0	80	135	144	222	163	67	42
Tax on telecommunications	0	0	0	0	0	0	0	0	0	0
Bank tax	0	0	0	0	0	0	- 74	- 2	- 1	- 1
Contributions to the Resolution Fund	..	..	0	0	0	0	76	235	270	320
Contributions to the Deposit Guarantee Fund			0	0	0	0	0	59	72	82
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	0	0	0
Sugar levy	..	..	..	9	1	1	1	..	..	..
Steel and coal levy	..	..	..	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	156	440	671	765	1 059	1 456	1 437	1 677
5210 Recurrent taxes	8	44	156	423	637	725	960	1 208	1 170	1 144
5211 Paid by households: motor vehicles	0	2	5	165	486	541	748	965	938	916
5212 Paid by others: motor vehicles	7	32	135	235	126	150	182	203	196	193
5213 Paid in respect of other goods	1	10	16	23	25	34	30	40	36	35
Dog licenses	1	2	4	5	3	2	1	0	0	0
Hunting and fishing licenses	1	7	12	17	17	24	22	28	27	26
Seamens welfare and rescue levy	0	0	0	1	1	1	0	0	0	0
Nuclear energy research levy	0	0	0	0	4	7	7	12	9	9
5220 Nonrecurrent taxes	0	0	0	17	34	40	99	248	267	533
Vehicle registration tax	..	..	..	17	34	40	36	27	29	30
Income from auction of emission allowances	..	..	..	0	0	0	63	221	238	503
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	81	73	108	87
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	2	21	50	30	69	69	81	73	108	87
Custom duties collected for the EU	..	..	..	130	199	151	166	174	205	297
SRF Contributions collected for the EU			..	..	..	..	76	235	270	320
Total tax revenue on cash basis	1 362	11 895	39 396	61 638	77 110	76 176	91 846	98 048	107 070	116 092
Total tax revenue on accrual basis	..	..	39 052	62 435	77 447	76 315	92 003	99 610	108 314	115 575
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	236	228	254	303	235	261	246
Miscellaneous differences	..	0	0	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	12 157	39 684	62 671	77 675	76 569	92 306	99 845	108 575	115 821
Imputed social contributions	..	513	688	30	0	0	0	..	..	..
National Accounts: Taxes and all social contributions	..	12 670	40 372	62 701	77 675	76 569	92 306	99 845	108 575	115 821

.. Not available

Note: Year ending 31st December. From 1988 data are on accrual basis. The comparability of the time series to earlier years is slightly lower. Headings 2120 and 2320: The breakdown of contributions paid by employees and self-employed or non-employed is estimated, except for the healthcare fee of students in higher education included also into 2320 (in effect from 2021). Headings 4110 and 4120: The breakdown of contributions paid by households and others is estimated. Heading 4400: Negative values in Stamp duties are due to repayments during transition time from Stamp duties to Transfer tax. Heading 5121: Negative items in Price difference compensations were due to subsidies under the price compensation scheme, which could be offset against any positive tax liability. Heading 5126: Negative values are due to repayments temporary bank tax. Heading 5212: Prior to 1990, a part of the tax was paid by households.

Source: Statistics Finland, basing on data from State Treasury, Tax Administration, Finnish Customs, Finnish Transport and Communication Agency, Financial Stability Authority and Financial Supervisory Authority. Supplementary information from unpublished sources.

Table 5.12. France: Details of tax revenue, 1965-2022

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	25 776	178 576	433 771	646 630	836 425	847 878	1 004 517	1 058 550	1 136 864	1 219 771
Total tax revenue exclusive of taxes collected for the EU	..	..	..	644 757	834 610	845 906	1 001 450	1 053 496	1 131 396	1 212 830
1000 Taxes on income, profits and capital gains	4 095	30 019	69 649	160 298	202 472	192 477	235 080	274 251	296 111	334 170
1100 Taxes on income, profits and capital gains of individuals	2 736	20 734	46 272	116 989	148 328	151 762	192 051	221 534	235 813	258 542
1110 On income and profits of individuals	2 723	20 674	46 252	116 988	148 328	151 762	192 051	221 534	235 813	258 542
Tax on individual income	..	18 207	39 237	49 548	53 295	52 511	74 712	75 901	80 915	90 730
Tax on non business profits	..	51	189	293	559	446	927	603	833	784
Tax on financial assets	..	2 333	3 971	1 460	3 492	5 952	3 933	3 207	4 695	3 498
CSG, FSV, CRDS	..	0	0	65 597	90 937	92 763	112 379	131 251	137 461	150 175
Flat-rate tax on precious metals	..	70	58	47	37	52	71	79	95	108
Tax on multiple wages	..	7	20	38	0	0	0	0	0	0
Solidarity levy	..	0	2 207	5	0	0	0	10 219	11 480	12 771
Others	..	6	571	0	8	38	29	274	334	476
1120 On capital gains of individuals	14	59	20	1	0	0	0	0	0	0
On capital gains	..	0	0	0	..	..	..	..	..	..
Levies on construction profits	..	59	20	1	..	..	..	..	..	..
1200 Taxes on income, profits and capital gains of corporates	1 358	9 158	23 117	43 309	54 144	40 715	43 029	52 717	60 298	75 628
1210 On profits of corporates	1 358	9 158	23 117	43 309	54 144	40 715	43 029	52 717	60 298	75 628
Corporations' tax (excluding tax credits to reduce or remove the taxation)	..	8 524	20 804	40 046	52 165	38 842	39 758	50 425	58 652	73 556
3% tax on dividends	..	0	0	0	0	0	2 165	0	0	0
Tax on financial assets	..	487	1 333	0	0	0	0	0	0	0
Precount on distributed profits (exceptional levy of 25% since 2005)	..	36	247	1 135	88	28	4	0	20	0
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	971	1 171	1 042	1 589
Annual flat-rate tax	..	111	658	1 484	1 656	599	4	0	0	0
Exceptionnal levies on insurances	..	0	61	55	64	94	127	1 121	584	105
Inframarginal rent caps on electricity production				0	0	0	0	0	0	378
Other taxes	..	0	14	0	13	310	0	0	0	0
1220 On capital gains of corporates	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 (SSC)	8 804	76 235	191 141	231 766	305 929	322 078	368 660	346 095	372 809	395 489
2100 Employees SSC	1 701	19 851	57 347	57 686	76 012	77 407	92 853	83 369	89 938	95 535
Actual cotisations	0	19 851	57 347	57 686	76 012	77 407	92 853	83 369	89 938	95 535
2110 On a payroll basis of employees SSC	0	0	0	57 686	76 012	77 407	92 853	83 369	89 938	95 535
2120 On an income tax basis of employees SSC	0	0	0	0	0	0	0	0	0	0
2200 Employers SSC	6 525	50 742	118 079	159 367	207 757	218 810	247 372	235 532	254 127	268 049
Actual cotisations	0	50 742	118 079	159 367	207 757	218 810	247 372	235 532	254 127	268 049
2210 On a payroll basis of employers SSC	0	0	0	159 367	207 757	218 810	247 372	235 532	254 127	268 049
2220 On an income tax basis of employers SSC	0	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed SSC	578	5 642	15 714	14 713	22 160	25 861	28 435	27 194	28 744	31 905
Actual cotisations	..	5 642	15 714	14 713	22 160	25 861	28 435	27 194	28 744	31 905
2310 On a payroll basis of self/non-employed SSC	0	0	0	14 713	22 160	25 861	28 435	27 194	28 744	31 905
2320 On an income tax basis of self/non-employed SSC	0	0	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300 SSC	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	0	0	0	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	0	0	0	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	1 189	3 935	8 254	16 118	24 243	28 531	36 354	45 242	47 381	52 035
Tax on wages	0	2 413	5 208	7 583	10 272	11 440	13 165	14 537	15 206	15 971
Corporate social contributions	0	0	0	0	0	657	5 019	5 428	5 137	6 193
Apprenticeship tax	0	172	101	102	964	1 130	1 436	0	0	0
Tax benefitting the wage garantee scheme (AGS)	0	263	379	551	736	1 759	1 479	798	865	936
Tax on vocational training	0	236	30	97	19	13	17	8 441	9 093	10 695
Taxes benefitting the national housing fund (FNAL)	0	120	754	1 506	2 412	2 465	2 629	2 478	2 648	2 687
Employers' contribution to building effort				1 032	1 171	1 211	1 450	1 368	1 310	1 392
Others	0	0	159	1 021	298	290	227	230	258	278
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
Contributions on redundancy and early retirements compensations and on top-hat pension plans	0	0	0	415	773	1 120	415	282	309	290
Contribution for mobility	0	731	1 600	3 786	5 738	6 344	7 842	9 042	9 642	10 505
Additional solidarity contribution for autonomy	0	0	0	0	1 860	1 917	1 891	1 993	2 115	2 262
Employers' contribution to the early retirement of asbestos workers regime (FCAATA)	0	0	0	0	0	0	0	0	0	0
Employer's contributions on stock options				0	0	185	430	644	795	826
Exceptional levy on high wages	0	0	0	0	0	0	354	1	3	0
4000 Taxes on property	1 105	8 591	27 434	44 115	65 453	70 864	89 883	92 798	97 530	98 333
4100 Recurrent taxes on immovable property	506	5 358	14 808	27 375	39 925	47 674	57 527	55 384	51 971	51 806
4110 Households recurrent taxes on immovable property	198	4 454	11 493	20 221	30 633	36 565	43 957	40 353	38 409	37 543
Council tax	0	2 306	5 100	8 366	12 433	15 254	18 424	10 456	7 889	5 416
Tax on real-estate properties	0	1 034	4 040	8 460	11 983	14 403	17 557	20 879	21 396	22 530
Waste collection tax	0	534	1 219	3 103	5 117	5 699	6 567	7 490	7 763	8 269
Tax on non-developped land	0	506	979	172	851	919	980	1 001	1 011	1 048
Chamber of Agriculture tax	0	0	0	53	59	61	61	69	69	69
Street-cleaning tax	0	0	0	68	74	75	109	112	115	116
Other taxes	0	74	156	- 1	116	154	259	346	166	95
4120 Other than households recurrent taxes on immovable property	308	904	3 315	7 154	9 291	11 109	13 570	15 031	13 562	14 263
Tax on real-estate properties	0	759	3 032	6 256	9 054	10 865	13 246	14 751	13 285	13 986
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	242	204	205	203
Other taxes	0	0	0	0	0	0	82	76	72	74
4200 Recurrent taxes on net wealth	0	0	2 615	2 440	4 390	4 461	5 224	1 997	2 025	2 283
4210 Individual recurrent taxes on net wealth	..	..	938	2 440	4 390	4 461	5 224	1 997	2 025	2 283
4220 Corporate recurrent taxes on net wealth	..	..	1 677	0	0	0	0	0	0	0
4300 Estate, inheritance and gift taxes	145	1 010	4 124	6 907	8 910	7 738	12 477	15 365	19 054	18 981
4310 Estate and inheritance taxes	140	875	3 490	5 508	7 853	6 862	10 850	12 904	15 189	15 651
Inheritance taxes	0	861	3 453	5 428	7 794	6 806	10 540	12 527	14 719	15 182
Levy on insurance proceeds in the event of death				0	0	0	160	336	346	364
Various receipts and tax fines	0	14	37	80	59	56	150	41	124	105
4320 Gift taxes	5	135	634	1 399	1 057	876	1 627	2 461	3 865	3 330
Donations	0	113	568	1 399	1 057	876	1 627	2 461	3 865	3 330
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	7 393	12 228	10 991	14 655	20 052	24 480	25 263
Debts, annuities, officies	0	30	209	279	443	279	335	322	452	507
Business assets	0	253	518	199	268	154	132	159	153	189
Tangible movable assets	0	14	18	0	0	1	1	0	0	0
Properties and real property rights	0	63	4	2	2	3	1	0	0	1
Conventions and civil transactions between corporations	0	95	218	4	5	8	7	0	0	0
Various receipts and tax fines	0	35	60	367	179	253	6	1	1	1
Judicial and extra-judicial documents	0	6	10	0	0	0	0	0	0	0
Land registration tax	0	781	38	68	130	140	770	991	1 175	1 188
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	917	1 290	1 204	1 314
Additional registration taxes	0	679	4 002	5 349	10 481	9 733	11 934	16 931	21 033	21 628
Other taxes and receipts	0	5	44	718	449	420	552	358	462	435
4500 Non-recurrent taxes on property	8	0	0	0	0	0	0	0	0	0
4510 Non-recurrent taxes on net wealth	8	..	..	..	..	..	..	..	..	..
4520 Non-recurrent taxes on property other than net wealth	0	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property except 4100 and 4200	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	9 902	54 317	123 235	169 922	210 532	224 158	262 430	284 575	306 924	317 902
5100 Taxes on production, sale, transfer, etc	9 676	52 719	119 201	163 725	203 138	216 239	253 138	274 277	296 490	309 989
5110 General taxes on goods and services	5 994	37 760	81 341	110 118	141 779	151 269	169 530	181 560	197 017	213 259
5111 Value added taxes	5 173	37 282	79 972	107 334	136 883	135 833	152 167	162 090	185 350	199 362
VAT (general budget)	0	36 895	78 902	103 223	137 059	135 833	152 167	162 090	185 350	199 362
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	0	- 248	0	0	0	0	0
Value added taxes on subsidies	0	0	0	0	72	0	0	0	0	0
5112 Sales tax	822	0	0	0	0	0	0	0	0	0
5113 Other (than value added and sales tax)	0	477	1 369	2 784	4 896	15 436	17 363	19 470	11 667	13 897
Social solidarity contribution	..	477	1 369	2 784	4 896	5 090	4 390	4 109	3 664	4 274
Contributions on the value added of the corporations				0	0	10 346	12 973	14 986	7 529	9 002
Taxe sur les services numériques				0	0	0	0	375	474	621
5120 Taxes on specific goods and services	3 682	14 960	37 860	53 606	61 360	64 970	83 608	92 717	99 473	96 730
5121 Excises	2 775	11 013	26 834	39 881	44 512	46 102	57 487	61 323	65 931	59 507
Domestic duty on energy products	0	7 136	17 476	23 493	24 232	23 330	26 029	26 187	30 001	30 370
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	123	100	109	109
Taxes on alcohol	0	1 238	1 593	3 025	2 649	2 578	3 033	2 969	3 113	3 102
Taxes on beer and mineral water	0	58	91	20	409	538	931	1 048	1 096	1 186
Other taxes and receipts	0	136	38	19	4	4	33	0	0	0
Taxes on tobaccos and matches	0	1 188	2 989	7 965	9 473	10 912	12 130	15 417	15 326	14 361
Contribution on sugar-sweetened beverages and bottled water				0	0	0	378	433	456	497
Fines and confiscations	0	2	1	0	0	0	0	0	0	0
Local tax	0	5	8	241	247	325	126	95	76	102
Exceptional contribution on pharmacies and laboratories	0	16	0	0	0	0	0	0	0	0
Sugar market fund tax	0	0	0	0	0	0	0	0	0	0
Tax on pollution, distribution, collection and extraction of water	0	217	609	1 624	1 821	1 763	2 268	2 169	2 325	2 276
Other taxes	0	30	772	78	102	55	199	558	559	565
Tax on meat	0	25	36	0	19	1	0	0	0	0
Tax on water consumption	0	34	51	74	5	11	2	0	0	5
National Literature Fund tax	0	23	0	0	0	0	0	0	0	0
Tax on food fats	0	32	89	99	114	112	126	0	0	0
Solidarity tax on oil seeds	0	8	41	0	0	0	0	0	0	0
Tax on beet, sugar and alcohol	0	22	400	0	0	0	0	0	0	0
Taxes on sales of pharmaceutical products and medical devices	0	4	559	553	585	515	755	757	696	813
Surtax on appetizers	0	12	17	0	0	0	0	0	0	0
Tax on electricity and heating	0	426	1 340	1 061	2 990	3 717	8 703	9 047	9 356	3 108
Mining fees	0	16	59	43	23	25	16	18	17	17
Tax on logging products	0	11	0	0	0	0	0	0	0	0
National Book Fund tax	0	7	17	0	0	0	0	0	0	0
Fees included in fuel price	0	36	32	453	485	495	493	499	547	551
Tax on flour	0	0	0	38	72	59	62	0	0	0
Fees on potash salt	0	0	0	0	0	0	0	0	0	0
Fees on tobacco stores	0	0	0	0	0	0	0	0	0	0
Tax on cereals	0	147	275	19	19	24	14	0	0	0
Tax on health protection and meats market organisation	0	0	0	48	46	43	43	41	42	40
ANDA taxes	0	84	147	89	0	0	0	0	0	0
Gold and silver warranty	0	6	19	29	2	0	0	0	0	0
French petrol institute (IFP) tax	0	0	0	193	0	0	0	0	0	0
Contribution of low voltage electric energy suppliers	0	0	0	183	322	324	375	376	377	378
ADEME tax	0	0	0	80	212	489	449	0	0	0
Dock dues	0	0	0	449	544	645	703	833	881	880
General tax on polluting activities	0	0	0	6	16	16	117	392	594	775
Tax on oil products	0	0	0	0	0	0	379	384	360	372
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	471	966	1 669	1 810	2 188	2 281	2 549	2 507	2 657	2 929
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	297	397	402	488	601
Other taxes	0	94	46	30	204	232	220	39	46	48
Custom duties collected for the EU				1 513	1 657	1 752	1 932	2 066	2 123	2 280
5124 Taxes on exports	0	75	15	0	0	0	0	0	0	0
Agricultural levies (State part)	..	0	0	..	..	..	..	..	..	..
Agricultural levies (EU part)	..	75	15	..	..	..	..	..	..	..
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	11 556	14 647	16 532	23 518	28 887	30 885	34 294
Levies on horse-race bets	0	446	545	502	719	626	446	362	395	417
Levies on gambling casinos	0	0	0	727	1 022	748	691	476	388	861
Levies on the French national lottery	0	200	702	1 305	1 982	1 968	2 305	2 113	2 706	2 869
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	7 923	8 956	9 434	9 950
Tax on leases	0	264	633	573	29	- 5	0	0	1	0
Taxes on funerals	0	11	32	14	11	12	12	15	7	7
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	146	0	0	0
Tax on the use of inland waterways	0	0	0	73	20	8	- 6	0	0	0
Other various taxes	0	98	272	249	449	288	794	2 280	2 295	2 086
Taxes on entertainment	0	75	195	664	1 004	997	1 359	1 712	2 142	2 480
Insurances contributions to the guarantee funds	0	32	135	223	274	323	450	783	823	808
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	125	70	71	75
Tax on retail surfaces	0	114	258	678	604	604	932	999	991	1 057
Movie-making corporations contributions to the CNC	0	52	207	299	26	594	547	476	515	620
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	232	173	194	209
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	574	261	362	647
Tax on systemic risk	0	0	0	0	0	0	591	28	28	28
Additional solidarity tax	0	0	0	262	680	1 802	4 422	5 770	5 773	5 781
Major natural disasters prevention fund (FPRNM) tax	0	0	0	0	0	0	205	223	135	194
SRF Contributions collected for the EU				0	0	0	916	2 988	3 345	4 661
Tax on electronic communications supply				0	0	239	201	230	236	247
Contribution on rents				100	143	166	246	531	540	539
Other taxes	0	10	320	159	568	218	407	441	504	758
5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive	0	0	0	0	0	0	0	0	0	0
5128 Other taxes not included within 5121 to 5127 inclusive	5	215	970	360	13	55	54	0	0	0
Co-responsibility tax on milk	0	48	119	0	0	0	0	..	..	..
Co-responsibility tax on cereals	0	0	520	0	0	0	0	..	..	..
European Coal and Steel Community levy	0	14	0	0	0	0	0	..	..	..
Collector of customs	0	9	24	0	0	0	0	..	..	..
Various taxes (local government)	0	0	0	0	0	0	0	..	..	..
Contributions on sugar	0	68	185	270	0	42	41	..	..	..
Sugar market fund tax	0	76	120	76	0	0	0	..	..	..
Other taxes	0	0	2	14	13	13	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	6 198	7 394	7 919	9 292	10 298	10 434	7 913
5210 Recurrent taxes on use of goods and perform activities	178	1 226	3 024	4 562	4 785	4 776	5 294	5 266	5 259	2 341
5211 Recurrent taxes 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	..	..	..	..	..	..
5212 Recurrent taxes paid by others: motor vehicles	79	545	1 086	1 280	1 559	1 269	1 028	997	945	900
Tax on corporation vehicles	0	197	345	644	891	992	753	801	756	693
Tax on vehicles (central and local government)	0	348	741	636	668	277	275	196	189	207
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles	72	136	702	3 156	3 226	3 507	4 266	4 269	4 314	1 441
Special tax on use of roads	0	0	0	420	526	539	574	535	611	843
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	0	0	0	34	0	10	8
Tax on electric pylons	0	1	66	128	183	213	231	283	290	299
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	43	43	44
Fees on radio frequencies use	0	0	0	0	0	0	0	0	0	0
Contribution to public broadcasting				2 181	2 350	2 574	3 122	3 157	3 109	0
Other taxes	0	75	493	404	167	142	268	251	251	247
5220 Non-recurrent taxes on use of goods and perform activities	47	372	1 010	1 636	2 609	3 143	3 998	5 032	5 175	5 572
Entry into service receipt	0	75	0	0	0	0	0	0	0	0
Carbon emission allowances				0	0	0	215	727	728	1 469
Tax on exceeding the density legal ceiling	0	38	270	38	45	82	52	0	0	0
Other taxes	0	35	423	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	0	0	0	0
Building permit tax	0	146	263	150	625	940	1 343	1 606	1 801	1 726
Car registration tax	0	0	0	1 373	1 939	1 917	2 086	2 130	2 167	1 891
Additional tax on car registration	0	0	0	0	0	186	302	569	479	486
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Taxes other than 1000, 2000, 3000, 4000 and 5000	681	5 480	14 060	24 412	27 796	9 770	12 110	15 589	16 109	21 842
6100 Paid solely by business	678	5 480	14 060	22 726	27 787	9 764	12 104	15 567	16 089	21 823
National Institute of intellectual property (INPI) tax on services	0	43	67	115	156	165	193	234	129	102
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	649	848	919	876
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	253	201	190	213
Industrial corporation tax to the FNE	0	4	240	204	33	10	0	0	0	0
(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	6 356	7 142	5 951	6 540
Flat-rate tax on network corporations	0	0	0	0	0	1 223	1 297	1 444	1 395	1 588
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	458	644	531	511
Tax on railway companies profit	0	0	0	0	0	0	400	227	0	0
Tax on pharmaceutical companies' advertising expenses				122	217	232	197	172	179	99
Discounts from pharmaceutical companies				85	178	255	632	3 281	5 275	6 597
Contractual prices on renewable energy				0	0	0	0	0	0	3 554
Other taxes	0	98	50	1 248	3 894	1 305	1 669	1 374	1 520	1 743
6200 Other taxes not solely paid by business	3	0	0	1 686	8	6	6	22	20	19
Other taxes	0	..	..	1 686	8	6	6	22	20	19
Sectors accounts differential	0	..	..	0	0	0	0	0	0	0
Custom duties collected for the EU	..	..	..	1 513	1 657	1 752	1 932	2 066	2 123	2 280
SRF Contributions collected for the EU				..	..	..	916	2 988	3 345	4 661
Non-wastable tax credits against 1110: Total value	..	..	..	0	7 663	10 761	8 041	7 848	6 644	7 490
Non-wastable tax credits against 1110: Transfer component	..	..	..	..	4 698	5 463	4 334	1 483	1 715	1 995
Non-wastable tax credits against 1110: Tax expenditure component	..	..	..	..	2 965	5 298	3 707	6 365	4 929	5 495
Non-wastable tax credits against 1210: Total value	..	..	..	457	1 860	6 655	19 007	18 564	15 972	16 009
Non-wastable tax credits against 1210: Tax expenditure component	..	..	..	88	357	1 277	10 949	5 704	3 884	4 850
Non-wastable tax credits against 1210: Transfer component	..	..	..	369	1 503	5 378	8 058	12 860	12 088	11 159
Non-wastable tax credits against 3000	..	..	..	0	0	0	0	0	0	0
Non-wastable tax credits against 3000: Transfer component	..	..	..	..	..	..	..	..	..	..
Non-wastable tax credits against 3000: Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	25 776	178 576	433 771	643 427	831 750	843 102	998 620	1 048 775	1 130 134	1 215 509
Total tax revenue on accrual basis	..	..	..	646 630	836 425	847 878	1 004 517	1 058 550	1 136 864	1 219 771
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	- 3 171	- 5 191	- 5 774	- 6 676	- 7 602	- 7 878	- 8 385
Waste collection tax	..	..	..	- 3 103	- 5 117	- 5 699	- 6 567	- 7 490	- 7 763	- 8 269
Tax on electric pylons	..	..	..	0	0	0	0	0	0	0
Street-cleaning tax	..	..	..	- 68	- 74	- 75	- 109	- 112	- 115	- 116
Difference in treatment of tax credits	..	..	..	88	3 322	6 575	14 656	12 069	8 813	10 345
Capital transfer for uncollected revenue	..	..	..	- 3 204	- 4 675	- 4 776	- 5 897	- 9 775	- 6 730	- 4 262
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	..	..	..	640 344	829 881	843 903	1 006 600	1 053 242	1 131 069	1 217 469
Imputed social contributions	..	..	..	25 981	33 639	38 171	42 655	44 617	44 866	46 775
National Accounts: Taxes and all social contributions	..	..	..	666 325	863 519	882 074	1 049 255	1 097 859	1 175 935	1 264 244

.. 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.

Source: National accounts for France, Insee.

Table 5.13. Germany: Details of tax revenue, 1965-2022

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	74 359	287 373	454 764	767 045	892 257	919 827	1 151 532	1 315 613	1 439 067	1 537 045
Total tax revenue exclusive of taxes collected for the EU	..	..	450 620	763 300	888 512	915 585	1 144 736	1 308 649	1 431 276	1 526 962
1000 Taxes on income, profits and capital gains	25 059	100 821	147 257	231 249	273 596	257 817	351 386	403 713	463 278	506 014
1100 Of individuals	19 254	85 134	125 296	194 173	218 848	219 387	299 362	348 846	379 110	413 386
1110 On income and profits	19 254	85 134	125 296	194 173	218 848	219 387	299 362	348 846	379 110	413 386
Taxes on wages and salaries	8 558	57 039	90 801	135 733	146 365	145 202	194 116	227 507	239 528	256 556
Assessed income tax	7 567	18 813	18 672	12 225	25 341	31 346	48 902	59 447	72 289	81 576
Withholding tax on dividends	691	2 135	5 538	13 515	13 572	12 982	17 944	21 498	27 394	32 628
Supplementary tax	0	0	0	10 347	10 907	10 706	14 555	17 105	7 886	9 142
Enterprise tax	2 438	7 147	10 285	16 486	14 630	13 709	18 553	18 884	25 535	29 300
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	5 292	4 405	6 478	4 184
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	52 024	54 867	84 168	92 628
1210 On profits	5 806	15 686	21 961	37 076	54 748	38 430	52 024	54 867	84 168	92 628
Corporation tax	4 177	10 902	15 385	23 575	23 386	12 516	20 178	24 514	42 304	46 564
Supplementary tax	0	20	1	1 494	1 550	982	1 409	1 460	2 513	2 663
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	27 589	26 521	35 863	41 149
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	2 848	2 372	3 488	2 252
Absorption of windfall profits in the energy market (Emergency Regulation (EU) 2022/1854)			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	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	19 876	98 659	170 449	299 440	320 750	354 320	424 842	512 279	534 374	567 083
2100 Employees	8 723	43 833	73 580	131 610	139 927	152 843	186 307	217 264	229 146	246 434
Payments by employees total	8 723	43 833	73 580	131 610	139 927	152 843	186 307	217 264	229 146	246 434
2110 On a payroll basis	..	..	..	131 610	139 927	152 843	186 307	217 264	229 146	246 434
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	10 693	52 985	86 659	147 410	151 094	165 469	196 665	244 759	253 465	266 727
Payments by employers total	10 693	52 985	86 659	147 410	151 094	165 469	196 665	244 759	253 465	266 727
2210 On a payroll basis of employers SSC	..	..	..	147 410	151 094	165 469	196 665	244 759	253 465	266 727
2220 On an income tax basis of employers SSC	..	..	..	0	0	0	0	0	0	0
2300 Selfemployed or nonemployed	460	1 841	10 210	20 420	29 729	36 008	41 870	50 256	51 763	53 922
Payments total	460	1 841	10 210	20 420	29 729	36 008	41 870	50 256	51 763	53 922
2310 On a payroll basis of self/non-employed SSC	..	..	..	20 420	29 729	36 008	41 870	50 256	51 763	53 922
2320 On an income tax basis of self/non-employed SSC	..	..	..	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 unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
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	21 874	21 011	32 439	42 427	44 831	43 244
4100 Recurrent taxes on immovable property	1 079	2 968	4 461	8 849	10 714	11 314	13 214	14 675	14 985	15 282
4110 Households	644	1 187	1 784	3 540	4 286	4 526	5 286	5 870	5 994	6 113
4120 Others	435	1 780	2 676	5 309	6 428	6 788	7 928	8 805	8 991	9 169
4200 Recurrent taxes on net wealth	2 530	4 362	6 213	433	5	2	1 686	1 517	1 758	1 614
4210 Individual	973	977	1 425	191	2	1	- 1	0	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	1 687	1 517	1 758	1 614
General wealth tax	490	1 431	1 813	242	3	1	- 1	0	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	0	21	30	30
Contribution to Deposit Protection Fund	0	0	0	0	0	0	1 688	1 496	1 728	1 584
4300 Estate, inheritance and gift taxes	162	520	1 545	2 982	4 203	4 405	6 290	8 657	9 775	9 226
4310 Estate and inheritance taxes	134	416	1 359	2 624	3 699	3 876	5 535	7 618	8 602	8 119
4320 Gift taxes	28	104	186	358	504	529	755	1 039	1 173	1 107
4400 Taxes on financial and capital transactions	542	1 564	3 103	5 241	6 952	5 290	11 249	17 578	18 313	17 122
Real property transfer tax	150	521	1 999	5 081	6 952	5 290	11 249	17 578	18 313	17 122
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 Nonrecurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other nonrecurrent 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	218 686	275 941	286 579	342 649	356 986	396 328	420 346
5100 Taxes on production, sale, transfer, etc	23 079	74 406	117 209	211 444	259 598	269 863	323 865	336 002	375 524	389 159
5110 General taxes	12 235	47 779	75 459	140 871	170 387	180 533	211 936	221 882	260 654	289 962
5111 Value added taxes	0	47 779	75 459	140 871	170 387	180 533	211 936	221 882	260 654	289 962
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	70 573	88 859	88 990	111 637	113 884	114 618	98 937
5121 Excises	8 213	20 566	31 158	57 224	72 018	72 163	88 111	88 504	87 868	67 575
Duty on mineral oils	3 798	10 917	17 701	37 826	38 877	39 601	39 605	37 703	37 191	33 340
Duty on power	0	0	0	3 356	6 439	6 167	6 560	6 569	6 730	6 813
Duty on tobacco	2 402	5 771	8 898	11 443	14 108	13 453	14 963	14 789	14 673	14 152
Duty on alcohol	771	1 986	2 162	2 151	2 172	2 052	2 075	2 098	2 208	2 176
Duty on beer	501	645	693	843	750	708	679	572	582	597
Duty on coffee	488	756	986	1 087	985	998	1 034	1 070	1 058	1 057
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	416	391	381	390
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
EEG surcharge			0	0	7 594	8 326	22 025	23 044	22 624	6 595
KWKG surcharge			0	0	641	396	571	853	933	986
Offshore-network surcharge			0	0	0	0	183	1 415	1 488	1 469
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	3 394	3 774	4 212	5 180	4 734	5 300	6 708
Monetary compensation accounts	0	368	1	0	0	0	0	0	0	0
Customs (mainly UE)	1 294	2 353	3 662	3 394	3 774	4 212	5 180	4 734	5 300	6 708
Agricultural levies UE	364	404	184	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	942	2 689	6 443	9 599	13 095	12 583	18 306	20 645	21 447	24 653
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	12 445	14 551	14 955	15 684
Fire insurance tax	33	124	200	288	319	326	413	510	537	580
Entertainment tax	55	44	140	267	210	376	881	746	433	872
Taxes on betting and gambling	204	655	1 046	1 801	1 702	1 412	1 711	2 043	2 332	2 569
Tax on electricity bills	0	956	2 792	0	0	0	0	0	0	0
Aviation tax	0	0	0	0	0	0	1 027	349	539	1 168
Gaming casinos levy	0	0	0	0	454	208	251	216	161	404
SRF Contributions			0	0	0	0	1 578	2 230	2 490	3 376
5127 Other taxes on internat. trade and transactions	0	0	4	5	1	2	2	1	2	2
5128 Other taxes	24	244	298	351	- 29	30	38	0	1	- 1
Levies CECA	24	56	36	0	0	0	0	..	0	0
Cotisation sugar UE	0	112	224	351	- 29	30	38	..	1	- 1
Levy on milk	0	75	38	0	0	0	0	..	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	352	340	292	236	252	260
Contributions to the German National Petroleum Stockpiling Agency	..	..	..	..	352	340	292	236	252	260
5200 Taxes on use of goods and perform activities	1 383	3 457	4 368	7 242	16 343	16 716	18 784	20 984	20 804	31 187
5210 Recurrent taxes	1 369	3 454	4 368	7 239	16 343	16 189	18 034	17 821	18 142	18 224
5211 Paid by households: motor vehicles	614	1 892	2 950	5 177	6 823	6 447	6 992	7 439	7 389	7 307
5212 Paid by others: motor vehicles	728	1 475	1 300	1 838	2 075	2 041	1 812	2 089	2 158	2 192
5213 Paid in respect of other goods	27	87	118	224	7 445	7 701	9 230	8 293	8 595	8 725
Dog taxes	24	75	101	198	240	258	322	380	401	414
Hunting and fishing taxes	4	13	17	26	23	19	10	8	7	7
Nuclear fuel tax	0	0	0	0	0	0	1 018	0	0	0
Licence fee (private households)	0	0	0	0	6 464	6 681	7 155	7 178	7 433	7 540
Licence fee (companies)	0	0	0	0	718	743	725	727	754	764
5220 Nonrecurrent taxes	14	3	1	3	0	527	750	3 163	2 662	12 963
Non-recurrent taxes	..	..	0	0	..	0	0	0	0	0
CO2 emission certificates	..	..	0	0	..	527	750	3 163	2 662	12 963
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	172	172	160	165	96	100	216	208	256	358
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	172	172	160	165	96	100	216	208	256	358
Custom duties collected for the EU	..	..	3 662	3 394	3 774	4 212	5 180	4 734	5 300	6 708
SRF Contributions collected for the EU			..	..	..	..	1 578	2 230	2 490	3 376
Taxes and compulsory social security contributions paid by EU civil servants			..	..	..	..	43	56	64	66
Taxes paid by EU civil servants: income taxes			..	..	..	..	22	29	33	34
Taxes paid by EU civil servants: compulsory social security contributions			..	..	..	..	21	27	31	32
Non-wastable tax credits against 1110	..	..	..	38 356	43 602	45 475	41 951	51 861	52 038	51 685
Tax expenditure component	..	..	..	..	29 499	28 268	26 817	32 398	32 866	33 115
Transfer component	..	..	..	..	14 104	17 207	15 134	19 463	19 172	18 569
Non-wastable tax credits against 1210	..	..	..	962	804	802	200	- 2	16	136
Tax expenditure component	..	..	..	..	348	326	120	0	16	130
Transfer component	..	..	..	..	456	474	80	- 2	0	6
Total tax revenue on cash basis	74 359	287 373	454 764	767 045	889 756	919 842	1 149 760	1 314 335	1 427 656	1 521 716
Total tax revenue on accrual basis	..	..	..	..	892 257	919 827	1 151 532	1 315 613	1 439 067	1 537 045
Additional taxes included in National Accounts	..	..	..	..	2 179	1 799	2 624	2 421	2 641	2 687
Several duties, administrative fees and other revenues	..	..	..	..	2 179	1 799	2 624	2 421	2 641	2 687
Taxes excluded from National Accounts	..	..	..	..	0	0	0	..	..	..
Difference in treatment of tax credits	..	..	..	..	12 623	9 230	5 619	7 532	6 696	6 008
Capital transfer for uncollected revenue	..	..	..	..	0	0	0	..	..	..
Voluntary social security contributions	..	..	..	..	21 409	5 102	6 068	7 399	7 937	8 295
Miscellaneous differences	..	..	..	..	33 339	34 336	35 647	49 615	48 625	49 196
National Accounts: Taxes and actual social contributions	..	..	..	..	961 807	970 294	1 201 490	1 382 580	1 504 966	1 603 231
Imputed social contributions	..	..	..	..	29 511	32 705	34 533	41 380	42 401	43 969
National Accounts: Taxes and all social contributions	..	..	..	..	991 318	1 002 999	1 236 023	1 423 960	1 547 367	1 647 200

.. 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. 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), retirement allowance (“Riester allowance”, paid out of wage tax revenue), investment tax credits for unincorporated businesses (for investment in former East Germany; paid out of assessed income tax revenue), research allowance for unincorporated businesses (paid out of assessed income tax revenue) and employee savings allowance. 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) and research allowance for incorporated businesses (paid out of corporate income tax revenue).

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

Table 5.14. Greece: Details of tax revenue, 1965-2022

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	116	1 475	11 472	47 211	73 990	72 414	65 162	65 196	72 674	85 153
Total tax revenue exclusive of taxes collected for the EU	..	..	11 361	46 990	73 683	72 134	64 887	64 854	72 299	84 603
1000 Taxes on income, profits and capital gains	11	286	2 283	12 662	17 176	15 953	14 586	13 462	15 170	17 461
1100 Of individuals	8	220	1 619	6 127	10 554	9 015	10 155	10 447	10 833	11 549
1110 On income and profits	8	220	1 619	6 102	10 500	8 948	10 047	10 359	10 705	11 432
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	108	88	128	117
1200 Corporate	2	56	631	5 625	5 304	5 717	3 800	2 350	3 634	5 127
1210 On profits	2	56	631	5 625	5 304	5 717	3 800	2 350	3 634	5 127
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	631	665	703	785
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	18 807	21 352	23 417	25 186
2100 Employees	15	214	1 735	7 629	13 417	13 292	11 095	11 622	12 215	13 619
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	14	213	1 728	6 655	11 523	11 456	7 712	9 730	11 202	11 567
2210 On a payroll basis of employers SSC	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis of employers SSC	..	..	..	..	..	..	..	..	..	..
2300 Selfemployed or nonemployed	0	0	3	0	0	0	0	0	0	0
2310 On a payroll basis of self/non-employed SSC	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis of self/non-employed SSC	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	7	58	0	0	0	0	0	0	0	0
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
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	5 418	5 042	5 290	5 659
4100 Recurrent taxes on immovable property	0	4	22	372	709	553	3 592	3 068	3 200	3 173
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	1 083	1 161	1 157	1 294
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	1	18	141	372	208	165	134	169	198	232
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	547	630	722	945
Stamp and transaction taxes	10	41	368	2 035	2 556	1 146	547	630	722	945
Receipts from previous years	0	3	0	0	0	0	0	0	0	0
4500 Nonrecurrent taxes	0	2	1	27	0	1	0	0	0	0
4510 On net wealth	0	0	0	..	..	..	..	..	..	..
4520 Other nonrecurrent taxes	0	2	1	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	111	227	604	62	14	13	15
5000 Taxes on goods and services	57	608	5 109	16 634	26 966	27 972	26 351	25 340	28 797	36 847
5100 Taxes on production, sale, transfer, etc	51	564	4 881	14 797	24 541	25 505	22 131	21 736	24 561	32 194
5110 General taxes	12	194	3 040	9 234	17 020	16 504	13 077	13 008	15 291	18 854
5111 Value added taxes	0	0	2 821	8 927	16 511	15 958	12 885	12 925	15 160	18 621
5112 Sales tax	9	185	123	0	0	0	0	0	0	0
5113 Other	2	9	96	307	509	546	192	83	131	233
Other taxes on goods and services	1	9	34	307	509	546	192	83	131	233
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	5 526	7 407	8 922	8 953	8 693	9 226	13 296
5121 Excises	20	165	1 372	4 069	5 876	7 567	7 580	6 944	7 490	7 797
Duty on tobacco products	8	45	357	1 769	2 657	2 712	2 365	2 081	2 148	2 190
Duty on alcohol and spirits	1	7	50	262	334	501	393	375	467	547
Duty on beer			0	61	60	120	105	151	175	188
Duty on other alcoholic drinks			0	201	274	381	288	224	292	359
Duty on mineral oil	7	75	637	2 016	2 878	4 242	3 971	3 607	3 852	4 021
Duty on sugar	3	6	0	0	0	0	0	0	0	0
Duty on coton and other products	0	30	328	22	7	112	851	881	1 023	1 039
5122 Profits of fiscal monopolies	2	6	0	0	0	0	0	0	0	0
5123 Customs and import duties	12	94	112	220	314	279	181	255	305	432
Import duties	11	90	111	220	314	279	181	255	305	432
Agricultural social security fund	1	5	1	0	0	0	0	0	0	0
5124 Taxes on exports	0	1	1	0	0	0	0	0	27	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	1 192	1 494	1 404	5 067
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	..	0	..	..	..	..	..	..	..
Other taxes	2	..	0	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	52	37	114	79	101	35	44	44
5200 Taxes on use of goods and perform activities	6	44	228	1 320	2 169	1 682	3 218	2 941	3 578	3 950
5210 Recurrent taxes	5	24	219	1 320	2 169	1 682	3 218	2 941	3 578	3 950
Motor vehicle tax	5	0	0	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles	..	23	210	281	598	825	780	789	801	800
5212 Paid by others: motor vehicles	..	0	8	735	1 182	272	207	240	296	384
5213 Paid in respect of other goods	0	1	1	304	389	585	2 231	1 912	2 481	2 766
Taxes on boats/ships	0	0	1	0	0	0	0	0	0	0
5220 Nonrecurrent 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	1 002	663	658	703
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	..	..	100	210	307	278	181	255	284	429
SRF Contributions collected for the EU			..	..	..	..	92	87	91	121
Total tax revenue on cash basis	116	1 475	11 472	45 979	72 429	73 083	63 210	62 172	69 344	77 582
Total tax revenue on accrual basis	..	..	..	47 211	73 990	72 414	65 162	65 196	72 674	85 153
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)	..	..	..	..	..	..	..	..	0	0
Tax (Employee's actual social contributions)	..	..	..	..	..	..	..	..	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	..	..	..	47 211	73 990	72 414	65 162	65 196	72 674	85 153
Imputed social contributions	..	..	..	2 055	3 952	4 952	5 615	4 086	3 856	3 855
National Accounts: Taxes and all social contributions	..	..	..	49 266	77 942	77 366	70 777	69 282	76 530	89 008

.. Not available

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

Source: Ministry of Finance, General accounting Office, Directorate of General Government Budget in collaboration with the National Statistical Authority (ELSTAT).

Table 5.15. Hungary: Details of tax revenue, 1965-2022

Million HUF

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	..	..	..	5 132 570	10 098 955	10 121 687	13 519 622	17 425 190	18 646 419	23 181 302
Total tax revenue exclusive of custom duties	..	..	..	5 132 570	10 055 315	10 096 033	13 479 897	17 361 695	18 573 604	23 076 449
1000 Taxes on income, profits and capital gains	..	..	..	1 247 420	2 539 389	2 093 830	2 425 958	3 165 880	3 011 836	4 618 426
1100 Of individuals	..	..	..	954 698	1 838 563	1 764 082	1 824 671	2 543 593	2 254 978	3 524 479
1110 On income and profits	..	..	..	954 698	1 838 563	1 764 082	1 824 671	2 543 593	2 254 978	3 524 479
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	292 722	700 826	329 748	601 287	622 287	756 858	1 093 947
Corporate income tax	..	..	..	292 722	510 781	323 370	539 777	549 822	674 002	866 241
Research and development fund levy	..	..	..	0	0	0	0	0	0	0
Credit institutions' special tax	..	..	..	0	10 890	21 618	19 902	8 842	5 580	8 729
Separate tax for companies	..	..	..	0	178 598	- 32 390	0	0	0	0
Medicine tax	..	..	..	0	558	163	0	0	0	0
Energy corporations' special tax	..	..	..	0	0	16 987	41 608	63 623	77 276	218 977
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	3 179 509	4 433 464	5 364 400	5 781 454	6 481 845
2100 Employees	..	..	..	275 323	941 682	1 112 583	1 770 923	2 813 766	3 165 758	3 829 813
Pensions	..	..	..	150 585	336 855	537 556	969 908	1 539 523	1 731 635	2 093 935
Health	..	..	..	81 874	513 633	467 208	656 147	1 046 999	1 181 988	1 430 647
Unemployment	..	..	..	42 864	91 194	107 819	144 868	227 244	252 135	305 231
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	1 213 190	2 402 941	2 043 771	2 637 330	2 521 328	2 585 742	2 619 374
Pensions	..	..	..	734 456	1 508 490	1 800 864	2 235 536	1 781 571	1 824 993	1 846 964
Health	..	..	..	385 019	693 705	169 202	398 618	738 365	759 253	770 186
Unemployment	..	..	..	93 715	200 746	73 705	3 176	1 392	1 496	2 224
2210 On a payroll basis of employers SSC	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis of employers SSC	..	..	..	..	..	..	..	..	..	..
2300 Selfemployed or nonemployed	..	..	..	873	2 534	0	0	0	0	0
Pensions: of which	..	..	..	0	0	..	..	..	..	..
Self-employed	..	..	..	0	0	..	..	..	..	..
Unemployed	..	..	..	0	0	..	..	..	..	..
Retired	..	..	..	0	0	..	..	..	..	..
Other	..	..	..	0	0	..	..	..	..	..
Health: of which	..	..	..	873	2 534	..	..	..	..	..
Self-employed	..	..	..	873	2 534	..	..	..	..	..
Unemployed	..	..	..	0	0	..	..	..	..	..
Retired	..	..	..	0	0	..	..	..	..	..
Other	..	..	..	0	0	..	..	..	..	..
2310 On a payroll basis of self/non-employed SSC	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis of self/non-employed SSC	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	17 368	55 037	23 155	25 211	29 306	29 954	32 658
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	183 430	82 068	113 689	241 750	501 292	598 811	472 433
Rehabilitation contribution	..	..	..	2 184	13 559	56 004	67 460	107 943	113 893	138 103
Training levy	..	..	..	13 186	36 612	47 083	96 427	140 481	162 573	106
Wage guarantee contribution	..	..	..	0	0	0	0	0	0	0
Communal tax on enterprises	..	..	..	1 192	1 261	1 170	0	0	0	0
Health contribution	..	..	..	166 869	20 427	0	0	0	0	0
Medicine tax	..	..	..	0	10 209	9 431	10 283	9 543	8 574	8 886
Tax on home-workers	..	..	..	0	0	1	29	20	19	17
Lump sum tax for small taxpayers	..	..	..	0	0	0	55 409	158 736	197 020	175 899
Small business tax				0	0	0	12 142	84 569	116 732	149 422
4000 Taxes on property	..	..	..	89 024	202 711	312 059	437 329	507 379	482 670	531 943
4100 Recurrent taxes on immovable property	..	..	..	30 810	72 071	92 525	200 906	224 590	235 959	238 114
Land tax	..	..	..	0	0	0	0	0	0	0
Building tax	..	..	..	22 262	54 556	71 025	111 963	130 529	137 766	140 310
Development land tax	..	..	..	3 099	6 900	9 861	19 102	26 168	28 324	28 189
Communal tax on recreational howes	..	..	..	893	1 412	1 515	26	0	0	0
Communal tax on households	..	..	..	4 557	9 069	10 124	13 451	14 770	15 047	15 291
Luxury tax	..	..	..	0	134	0	0	0	0	0
Public utility tax	..	..	..	0	0	0	55 906	52 502	54 127	53 495
Community tax	..	..	..	0	0	0	458	621	695	829
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	0	0	135 652	135 661	108 104	52 308	66 657
Surtax payable by financial institutions	..	..	..	..	..	135 652	135 661	108 104	52 308	66 657
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	5 460	13 175	6 264	7 373	9 493	9 132	11 399
4310 Estate and inheritance taxes	..	..	..	4 020	10 775	4 243	6 230	8 026	7 255	9 289
Inheritance tax-local	..	..	..	2 010	4 658	1 858	0	0	0	0
Inheritance tax-central	..	..	..	2 010	6 117	2 385	6 230	8 026	7 255	9 289
4320 Gift taxes	..	..	..	1 440	2 400	2 021	1 143	1 467	1 877	2 110
Gift tax-local	..	..	..	720	1 038	885	0	0	0	0
Gift tax-central	..	..	..	720	1 363	1 136	1 143	1 467	1 877	2 110
4400 Taxes on financial and capital transactions	..	..	..	52 754	117 465	77 618	93 389	165 192	185 271	215 773
Property transfer tax-local	..	..	..	26 349	50 783	33 990	0	0	0	0
Property transfer tax-central	..	..	..	26 405	66 682	43 628	93 389	165 192	185 271	215 773
4500 Nonrecurrent taxes	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other nonrecurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	2 081 439	3 832 361	4 383 865	5 936 435	7 863 946	8 790 416	11 002 045
5100 Taxes on production, sale, transfer, etc	..	..	..	2 052 712	3 751 218	4 272 312	5 798 298	7 645 017	8 550 634	10 716 185
5110 General taxes	..	..	..	1 340 572	2 622 027	3 010 781	4 099 741	5 632 941	6 420 284	7 796 722
5111 Value added taxes	..	..	..	1 153 750	2 013 271	2 325 608	3 309 540	4 717 048	5 460 243	6 691 200
5112 Sales tax	..	..	..	0	0	37 795	50 635	96 406	110 311	104 266
Public health product tax	..	..	..	..	..	0	29 882	57 685	66 346	77 272
Hydrocarbons stockholding fee	..	..	..	..	..	37 795	20 753	38 721	43 965	26 994
5113 Other	..	..	..	186 823	608 756	647 378	739 566	819 487	849 730	1 001 256
Local tax on company sales	..	..	..	186 823	427 134	443 093	584 380	729 000	754 982	890 118
Simplified business tax	..	..	..	0	152 812	181 880	89 406	1 690	0	0
Research and development contribution	..	..	..	0	28 810	22 405	65 780	88 797	94 748	111 138
5120 Taxes on specific goods and services	..	..	..	712 140	1 129 192	1 261 531	1 698 557	2 012 076	2 130 350	2 919 463
5121 Excises	..	..	..	533 502	969 730	929 881	1 119 189	1 318 427	1 352 067	1 389 645
Road fund petrol tax	..	..	..	0	0	0	0	0	0	0
Alcohol production duty	..	..	..	3 848	5 621	3 021	8 007	6 535	3 043	79
Water fund tax	..	..	..	6 017	13 171	14 444	12 305	12 632	12 425	12 652
Forestry fund tax	..	..	..	2 858	3 353	284	0	0	0	0
Environment petrol tax	..	..	..	14 837	19 447	17 274	65 534	74 825	83 568	87 649
Budget excises (central budget)	..	..	..	505 942	916 869	877 778	1 015 555	1 207 253	1 232 865	1 270 278
Coffee	..	..	..	3 200	0	0	0	0	0	0
Alcohol	..	..	..	53 500	88 600	83 078	87 369	90 640	97 549	119 759
Tobacco	..	..	..	107 000	252 400	251 778	321 922	409 123	399 787	504 137
Petrol	..	..	..	156 000	218 200	216 728	206 220	227 025	239 539	214 283
Diesel	..	..	..	157 000	256 600	293 588	375 026	459 231	477 138	414 577
Other oil	..	..	..	6 000	2 200	2 567	3 608	1 711	1 882	1 796
Other budget excises	..	..	..	30 343	93 442	30 039	21 410	19 523	16 970	15 726
Energy tax	..	..	..	0	11 269	17 080	17 788	17 182	20 166	18 987
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	137 730	37 174	33 446	52 395	79 357	96 177	141 761
Customs duties	..	..	..	137 730	37 174	33 446	52 395	79 357	96 177	141 761
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	..	..	..	40 908	106 629	297 554	465 479	590 136	649 330	1 344 563
Gambling tax	..	..	..	27 935	71 804	62 718	44 972	48 956	39 237	57 073
Tourism tax	..	..	..	4 379	0	0	0	0	0	0
Communal tourism tax	..	..	..	2 943	4 935	5 798	10 475	3 953	6 815	16 599
Cultural contribution	..	..	..	4 387	8 432	1 096	127	0	0	0
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	45 529	53 064	53 447	70 979
Surtax payable by financial institutions	..	..	..	0	0	39 611	4 155	3 513	3 833	251 660
Specific sectors' surtax	..	..	..	0	0	151 693	285	0	0	0
Telecommunication services tax	..	..	..	0	0	0	54 516	58 709	57 793	95 903
Accident tax	..	..	..	0	0	0	27 694	- 10	0	0
Insurance tax	..	..	..	0	0	4 018	30 108	97 220	105 121	171 235
Financial transaction levy	..	..	..	0	0	0	205 616	213 979	235 246	300 035
Waste dumping contribution	..	..	..	0	0	0	11 123	15 473	16 078	15 752
Advertising tax	..	..	..	0	0	0	5 675	0	0	0
Protection Fund levies (KA)				0	0	0	0	4 744	4 814	4 752
Departure tax				0	0	0	0	0	0	17 899
Tourism development contribution				0	0	0	0	7 445	339	38 330
Protection Fund levies (BEVA)	..	..	..	0	0	1 036	2 600	7 624	7 714	8 933
Protection Fund levies (OBA)	..	..	..	0	0	2 435	14 391	10 027	13 536	99 943
Protection Fund levies (Resolution Fund)	..	..	..	0	0	0	7 290	16 576	23 634	17 376
Protection Fund Levies (PGA)				332	750	1 045	0	0	0	0
Retail tax				0	0	0	0	47 637	78 594	176 748
Protection Fund levies (SZHTKA)	..	..	..	0	0	0	923	1 226	3 129	1 346
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	61 494	24 156	32 776	43 494
Sugar duty	..	..	..	..	15 659	650	765	0	0	0
Payments by companies in the energy sector (MAVIR)				..	0	0	60 729	24 156	32 776	43 494
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	138 137	218 929	239 782	285 860
5210 Recurrent taxes	..	..	..	25 454	74 268	106 903	130 238	206 069	223 463	269 487
Tax on domestically registered vehicles-local	..	..	..	12 622	62 432	71 112	73 248	85 563	95 038	95 944
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	31 570	37 511	39 689	58 544
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	25 420	82 995	88 736	114 999
Environmental protection fee	..	..	..	5	13	27	0	0	0	0
Fishing development contribution	..	..	..	40	104	0	0	0	0	0
Environmental protection charge	..	..	..	0	8 785	7 653	6 680	6 357	6 181	6 152
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	265	155	155	139
Sale of emission allowances	..	..	..	0	0	0	17 479	74 177	79 585	102 919
Carbon dioxide quota tax				0	0	0	0	0	0	0
Concession fees (tobacco shops)				0	0	0	996	2 306	2 815	5 789
5220 Nonrecurrent taxes	..	..	..	3 273	6 875	4 650	7 899	12 860	16 319	16 373
Land protection levy	..	..	..	1 640	3 777	2 488	3 610	5 776	7 368	8 327
Vehicle weight fee	..	..	..	805	1 288	820	0	2 059	3 305	2 554
Game protection contribution	..	..	..	178	176	1	0	0	0	0
Casino license fee	..	..	..	650	1 635	1 341	4 289	5 025	5 646	5 492
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	24 503	40 232	38 735	44 686	22 293	- 18 768	74 610
Unallocable tax penalties	..	..	..	23 546	33 321	36 250	35 530	22 293	- 18 768	35 910
6100 Paid solely by business	..	..	..	957	6 911	2 485	9 156	0	0	38 700
Nuclear contribution	..	..	..	957	6 711	2 485	9 156	..	..	0
Medicine tax	..	..	..	0	200	0	0	..	..	38 700
6200 Other	..	..	..	0	0	0	0	0	0	0
Custom duties collected for the EU	..	..	..	..	27 981	25 004	38 960	63 495	72 815	104 853
Total tax revenue on cash basis	..	..	..	5 132 570	10 020 734	10 137 257	13 218 609	16 994 769	18 789 624	22 044 857
Total tax revenue on accrual basis	..	..	..	..	10 098 955	10 121 687	13 519 622	17 425 190	18 646 419	23 181 302
Additional taxes included in National Accounts	..	..	..	..	45 120	49 057	76 364	32 597	29 688	34 689
Social security contributions	..	..	..	..	0	11 675	40 688	84	43	11
Duty for state procedures	..	..	..	..	45 084	37 331	35 653	32 498	29 633	34 666
Other taxes	..	..	..	..	36	51	23	15	12	12
Taxes excluded from National Accounts	..	..	..	..	- 49 439	- 53 707	- 48 414	- 35 100	6 169	- 48 718
Water fund tax	..	..	..	..	- 13 171	- 14 444	- 12 305	- 12 632	- 12 425	- 12 652
Tax on foreign registered vehicles	..	..	..	..	- 1 655	- 1 397	0	0	0	0
Environmental protection fee	..	..	..	..	- 446	- 593	- 265	- 155	- 155	- 139
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	0	0	0	0
Unallocable tax penalties	..	..	..	..	- 33 321	- 36 250	- 35 530	- 22 293	18 768	- 35 910
Tax on home-workers	..	..	..	..	0	- 1	- 29	- 20	- 19	- 17
Specific sectors' surtax correction	..	..	..	..	0	0	- 285	0	0	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	1 693	1 229	953	963	1 045
Miscellaneous differences	..	..	..	..	- 2 687	- 28	- 43	1 433	2 737	6 129
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	- 2	0	- 1	- 1	- 1
Taxes on income and profits	..	..	..	..	- 2 087	0	0	0	0	0
Corporate income tax	..	..	..	..	0	0	0	0	0	0
Customs duties	..	..	..	..	- 604	- 26	- 43	1 434	2 738	6 130
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	..	..	..	..	10 093 712	10 118 702	13 548 758	17 425 073	18 685 976	23 174 447
Imputed social contributions	..	..	..	..	21 113	24 841	28 783	29 221	31 020	40 573
National Accounts: Taxes and all social contributions	..	..	..	..	10 114 825	10 143 543	13 577 541	17 454 294	18 716 996	23 215 020

.. Not available

Note: Year ending 31st December. From 2002 onwards, data are on accrual basis, except for the preliminary year, which is on a cash 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.

Source: Ministry of Finance, Economic Department.

Table 5.16. Iceland: Details of tax revenue, 1965-2022

Million ISK

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	60	4 731	114 932	254 570	532 769	541 578	812 002	1 061 089	1 139 978	1 365 413
1000 Taxes on income, profits and capital gains	13	1 211	34 106	101 488	241 378	239 664	380 979	542 035	569 645	702 954
1100 Of individuals	12	1 092	30 908	88 492	180 070	197 318	297 979	457 255	471 865	545 134
1110 On income and profits	..	..	30 908	88 492	180 070	197 318	297 979	457 255	471 865	545 134
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	1	119	3 198	8 371	32 555	14 609	52 544	64 447	65 454	100 909
1210 On profits	..	..	3 198	8 371	32 555	14 609	52 544	64 447	65 454	100 909
1220 On capital gains	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	4 625	28 754	27 737	30 457	20 333	32 327	56 911
2000 Social security contributions	5	102	3 607	19 680	39 594	63 599	79 707	88 364	97 414	115 564
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 of employers SSC	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis of employers SSC	..	..	..	..	..	..	..	..	..	..
2300 Selfemployed or nonemployed	0	0	0	..	..	..	..	..	..	..
2310 On a payroll basis of self/non-employed SSC	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis of self/non-employed SSC	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	19 680	39 594	63 599	79 707	88 364	97 414	115 564
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	19 680	39 594	63 599	79 707	88 364	97 414	115 564
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	1	180	4 071	184	1 519	2 827	6 638	9 233	9 160	10 003
4000 Taxes on property	2	297	9 689	16 839	23 039	35 412	39 160	66 312	67 752	76 161
4100 Recurrent taxes on immovable property	1	138	4 131	10 107	20 567	28 542	34 879	56 040	58 209	62 439
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	657	34	13	0
4210 Individual	..	29	1 476	..	..	..	..	..	..	..
4220 Corporate	..	40	926	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	6	235	765	1 663	2 613	2 919	9 059	8 393	12 154
4310 Estate and inheritance taxes	0	6	235	765	1 663	2 613	2 919	9 059	8 393	12 154
4320 Gift taxes	0	0	0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	1	84	2 921	0	0	0	0	0	0	0
4500 Nonrecurrent taxes	0	0	0	113	460	146	362	612	524	802
4510 On net wealth	..	..	..	0	0	0	0	0	0	0
4520 Other nonrecurrent taxes	..	..	..	113	460	146	362	612	524	802
4600 Other recurrent taxes on property	0	0	0	681	356	263	343	567	613	767
5000 Taxes on goods and services	37	2 834	58 943	115 389	225 480	194 088	267 155	335 971	382 756	446 508
5100 Taxes on production, sale, transfer, etc	37	2 778	56 564	103 813	202 449	182 953	254 422	312 821	361 377	419 446
5110 General taxes	10	1 368	37 084	75 811	148 085	126 351	188 001	239 773	284 536	329 554
5111 Value added taxes	0	0	32 698	72 668	138 601	123 695	183 674	233 732	277 808	323 469
5112 Sales tax	10	1 368	4 386	0	0	0	0	0	0	0
5113 Other	0	0	0	3 143	9 484	2 656	4 327	6 040	6 728	6 085
5120 Taxes on specific goods and services	27	1 410	19 480	28 002	54 364	56 603	66 421	73 049	76 841	89 892
5121 Excises	1	311	2 346	23 585	45 891	46 711	56 909	64 251	66 591	77 118
Excises on alcohol			0	5 772	8 057	10 214	13 302	20 511	22 724	23 800
Excises on tobacco			0	0	3 903	4 573	5 874	5 923	5 662	5 007
5122 Profits of fiscal monopolies	5	263	5 986	0	0	0	0	0	0	0
5123 Customs and import duties	20	715	9 181	2 702	5 446	5 952	4 989	2 575	4 122	5 991
5124 Taxes on exports	1	2	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	1	69	1 404	1 715	3 026	3 940	4 523	6 223	6 127	6 782
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	12 733	23 150	21 379	27 062
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 Nonrecurrent 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	38 364	19 174	13 251	14 223
6100 Paid solely by business	2	107	4 145	418	628	763	32 477	12 046	5 927	6 228
6200 Other	0	0	371	573	1 130	5 225	5 887	7 127	7 324	7 995
Non-wastable tax credits against 1110	..	..	..	..	..	..	0	0	0	0
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Non-wastable tax credits against 1210	..	..	..	..	..	..	1 190	5 186	10 431	11 603
Tax expenditure component	..	..	..	..	..	..	173	824	716	715
Transfer component	..	..	..	..	..	..	1 017	4 362	9 715	10 888
Total tax revenue on cash basis	60	4 731	114 932	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	254 570	532 769	541 578	812 002	1 061 089	1 139 978	1 365 413
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	- 765	- 1 663	- 2 613	- 2 919	- 9 059	- 8 393	- 12 154
Estate and inheritance taxes (4310)	..	..	..	- 765	- 1 663	- 2 613	- 2 919	- 9 059	- 8 393	- 12 154
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	..	..	..	253 806	531 105	538 964	809 084	1 052 029	1 131 584	1 353 259
Imputed social contributions	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and all social contributions	..	..	..	253 806	531 105	538 964	809 084	1 052 029	1 131 584	1 353 259

.. Not available

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

Source: Statistics Iceland.

Table 5.17. Ireland: Details of tax revenue, 1965-2022

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	317	4 046	12 260	33 363	60 790	46 399	60 898	74 033	90 028	105 515
Total tax revenue exclusive of taxes collected for the EU	..	..	12 075	33 155	60 517	46 170	60 572	73 623	89 294	104 640
1000 Taxes on income, profits and capital gains	82	1 478	4 662	14 551	25 364	18 617	26 599	36 333	44 737	55 679
1100 Of individuals	53	1 294	4 059	10 650	18 970	14 665	19 722	24 380	29 413	33 033
1110 On income and profits	53	1 286	4 023	9 876	15 872	14 320	19 053	23 428	27 768	31 286
Income tax	66	1 286	4 023	9 876	15 872	14 320	19 053	23 428	27 768	31 286
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	669	952	1 645	1 747
1200 Corporate	29	184	603	3 900	6 395	3 945	6 873	11 954	15 324	22 646
1210 On profits	29	184	603	3 900	6 395	3 945	6 873	11 954	15 324	22 646
Corporation profits tax	12	2	0	0	0	0	0	0	0	0
Corporation tax	0	176	603	3 885	6 393	3 944	6 872	11 953	15 323	22 645
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	0	0	0
2000 Social security contributions	21	578	1 729	3 966	8 143	8 458	9 999	12 266	13 792	15 967
2100 Employees	10	190	570	962	1 926	3 195	3 327	3 766	4 217	5 419
2110 On a payroll basis	..	..	570	962	1 926	3 195	3 327	3 766	4 217	5 419
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	6 211	7 868	8 885	9 917
2210 On a payroll basis of employers SSC	..	..	1 092	2 814	5 796	4 932	6 211	7 868	8 885	9 917
2220 On an income tax basis of employers SSC	..	..	0	0	0	0	0	0	0	0
2300 Selfemployed or nonemployed	0	8	67	190	421	331	460	632	690	631
2310 On a payroll basis of self/non-employed SSC	..	..	67	190	421	331	460	632	690	631
2320 On an income tax basis of self/non-employed SSC	..	..	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 unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	9	159	15	411	310	357	717	797	951
4000 Taxes on property	48	213	569	1 902	4 789	2 389	3 918	3 687	4 843	5 009
4100 Recurrent taxes on immovable property	39	139	312	587	1 233	1 322	1 864	1 215	1 668	2 051
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	1	0	0	0	0	169	0	0	0
4210 Individual	..	..	..	..	..	..	0	0	0	0
4220 Corporate	..	..	..	..	..	..	169	0	0	0
4300 Estate, inheritance and gift taxes	6	14	48	225	405	235	401	505	582	615
4310 Estate and inheritance taxes	6	14	45	210	337	192	365	499	576	609
Estate duty	5	..	0	0	0	0	0	0	0	0
Legacy duty	1	..	0	0	0	0	0	0	0	0
Succession duty	0	..	0	0	0	0	0	0	0	0
4320 Gift taxes	0	0	3	15	68	43	36	6	6	5
4400 Taxes on financial and capital transactions	3	59	209	1 090	3 151	832	1 484	1 968	2 592	2 344
Stamp duty	3	59	209	1 090	3 151	832	1 484	1 968	2 592	2 344
4500 Nonrecurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other nonrecurrent 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	5 140	12 929	22 082	16 619	20 013	21 021	25 850	27 896
5100 Taxes on production, sale, transfer, etc	155	1 741	4 939	12 374	20 982	15 319	18 036	19 183	23 842	26 194
5110 General taxes	18	597	2 500	7 643	14 355	10 067	11 831	12 753	16 642	19 176
5111 Value added taxes	0	597	2 500	7 643	14 355	10 067	11 831	12 753	16 642	19 176
Value added tax	..	597	2 500	7 643	14 355	10 067	11 831	12 753	16 642	19 176
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	2 439	4 731	6 627	5 252	6 205	6 430	7 200	7 018
5121 Excises	124	1 045	2 084	4 402	6 125	4 859	5 474	5 470	5 867	5 559
Beer	19	192	356	475	459	316	418	348	346	407
Oils	31	330	745	1 491	2 204	2 099	2 120	1 805	1 927	1 504
Spirits	16	148	153	241	363	244	313	379	383	414
Table waters	0	11	23	0	0	0	0	0	0	0
Tobacco	50	187	419	1 035	1 192	1 160	1 055	1 202	1 317	1 160
Wine, cider, perry	1	18	46	154	297	266	414	478	428	428
Motor vehicle (incl. tyres)	7	148	331	985	1 554	395	702	717	763	782
Others	1	11	11	20	57	379	451	515	672	831
Sugar-sweetened drinks			0	0	0	0	0	26	31	32
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	10	62	147	208	273	229	327	272	519	618
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
UE agriculture levies	..	..	0	..	..	..	..	..	..	..
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	404	688	814	841
Duty on betting	2	19	37	59	36	30	37	83	92	104
Sweepstakes duty	1	1	0	0	0	0	0	0	0	0
Bank levy	0	0	46	61	66	- 70	190	427	528	520
Other	0	1	88	2	127	204	178	178	194	217
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	1 977	1 838	2 008	1 702
5210 Recurrent taxes	11	28	201	555	1 100	1 300	1 977	1 838	2 008	1 702
5211 Paid by households: motor vehicles	6	14	100	373	723	768	904	756	747	754
5212 Paid by others: motor vehicles	5	11	82	124	239	256	281	235	227	226
5213 Paid in respect of other goods	0	3	20	58	138	276	792	846	1 034	723
5220 Nonrecurrent 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	12	9	10	13
6100 Paid solely by business	..	..	..	..	..	0	0	0	0	0
6200 Other	..	..	..	..	..	6	12	9	10	13
Custom duties collected for the EU	..	..	148	208	273	229	327	272	519	618
SRF Contributions collected for the EU			..	..	..	..	..	138	216	258
Non-wastable tax credits against 1110	..	..	..	..	843	1 073	555	400	400	380
Tax expenditure component	..	..	..	..	843	1 073	555	400	400	380
Transfer component	..	..	..	..	0	0	0	0	0	0
Total tax revenue on cash basis	317	4 046	12 260	32 997	60 836	46 609	60 867	73 732	88 574	105 361
Total tax revenue on accrual basis	..	..	..	33 363	60 790	46 399	60 898	74 033	90 028	105 515
Additional taxes included in National Accounts	..	..	..	0	0	178	177	185	184	164
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	..	..	..	33 363	60 790	46 577	61 075	74 218	90 212	105 679
Imputed social contributions	..	..	..	1 366	2 579	1 053	2 223	3 144	3 697	4 053
National Accounts: Taxes and all social contributions	..	..	..	34 729	63 369	47 630	63 298	77 362	93 909	109 733

.. 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 penalties and interest charge tax. It resulted in payments of 631 million euros spread across the main tax headings.

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

Table 5.18. Israel: Details of tax revenue, 1965-2022

Million ILS

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	..	..	..	189 301	252 037	269 674	366 064	420 750	514 035	581 132
1000 Taxes on income, profits and capital gains	..	..	..	74 551	91 530	78 265	113 976	138 952	182 913	216 384
1100 Of individuals	..	..	..	54 753	56 434	48 214	70 895	91 204	113 200	127 900
1110 On income and profits	..	..	..	53 698	55 213	47 550	69 215	89 354	108 160	124 310
On wages – deduction at source	..	..	..	45 278	45 515	40 159	54 097	70 318	83 836	96 831
On self employement income – deduction at source	..	..	..	0	0	2 063	2 805	0	0	471
On self employement income – other	..	..	..	8 420	9 698	5 328	12 313	19 036	24 324	27 008
1120 On capital gains	..	..	..	1 055	1 221	664	1 680	1 850	5 040	3 590
1200 Corporate	..	..	..	18 001	30 210	23 113	34 676	39 006	56 466	76 187
1210 On profits	..	..	..	16 109	27 582	22 291	32 936	36 416	53 536	72 147
Deduction at source	..	..	..	0	0	1 097	1 411	0	0	165
In lieu of VAT on the profits of Financial Institutions	..	..	..	1 290	2 200	1 920	1 910	3 070	4 000	4 400
Other	..	..	..	14 819	25 382	19 274	29 615	33 346	49 536	67 582
1220 On capital gains	..	..	..	1 892	2 628	822	1 740	2 590	2 930	4 040
1300 Unallocable between 1100 and 1200	..	..	..	1 797	4 886	6 938	8 405	8 742	13 247	12 297
Tax deducted at the source on the capital market	..	..	..	1 797	4 886	6 938	8 405	8 742	13 247	12 297
2000 Social security contributions	..	..	..	27 565	37 909	45 343	59 561	73 031	79 602	88 775
2100 Employees	..	..	..	15 771	23 093	27 788	34 692	40 797	44 414	49 880
2110 On a payroll basis	..	..	..	15 771	23 093	27 788	34 692	40 797	44 414	49 880
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	..	..	8 182	9 960	11 427	17 247	22 564	24 675	27 845
2210 On a payroll basis of employers SSC	..	..	..	8 182	9 960	11 427	17 247	22 564	24 675	27 845
2220 On an income tax basis of employers SSC	..	..	..	0	0	0	0	0	0	0
2300 Selfemployed or nonemployed	..	..	..	3 612	4 856	6 128	7 622	9 670	10 513	11 050
2310 On a payroll basis of self/non-employed SSC	..	..	..	3 612	4 856	6 128	7 622	9 670	10 513	11 050
2320 On an income tax basis of self/non-employed SSC	..	..	..	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 unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	6 850	9 920	10 280	13 760	16 570	16 147	16 253
Employers tax on the the non-profit sector other than govt	..	..	..	1 250	1 500	320	420	500	532	64
In lieu of VAT on the wage-bill in the non-profit sector	..	..	..	4 260	6 580	7 650	10 320	12 700	13 233	13 587
In lieu VAT on the wage-bill in Financial Institutions	..	..	..	1 340	1 840	2 310	3 020	3 370	2 382	2 602
4000 Taxes on property	..	..	..	17 987	25 049	30 028	40 609	43 542	62 019	71 378
4100 Recurrent taxes on immovable property	..	..	..	11 311	16 156	18 768	23 702	24 778	29 015	31 516
Land tax	..	..	..	442	52	48	44	10	23	22
4110 Households	..	..	..	0	0	0	0	0	0	0
4120 Others	..	..	..	10 869	16 104	18 720	23 658	24 768	28 992	31 494
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	6 732	6 915	12 645	14 438
Transaction tax on the buyer of real estate	..	..	..	1 972	3 084	4 024	6 731	6 914	12 642	14 438
Transaction tax on the seller of real estate	..	..	..	206	404	27	1	1	3	0
Stamp tax	..	..	..	1 003	67	20	0	0	0	0
4500 Nonrecurrent taxes	..	..	..	3 495	5 338	7 190	10 175	11 849	20 359	25 424
4510 On net wealth	..	..	..	0	0	0	0	0	0	0
4520 Other nonrecurrent taxes	..	..	..	3 495	5 338	7 190	10 175	11 849	20 359	25 424
Capital gains tax on real estate	..	..	..	3 495	5 338	7 190	10 175	11 849	20 359	25 424
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	62 348	87 629	105 758	138 157	148 655	173 354	188 342
5100 Taxes on production, sale, transfer, etc	..	..	..	57 888	81 108	98 094	128 277	138 750	162 099	176 388
5110 General taxes	..	..	..	39 805	53 983	65 510	90 824	100 373	119 346	130 757
5111 Value added taxes	..	..	..	39 805	53 983	65 510	90 824	100 373	119 346	130 757
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	18 083	27 125	32 584	37 453	38 377	42 753	45 631
5121 Excises	..	..	..	16 666	24 910	29 895	34 583	35 502	39 076	42 659
Fuel	..	..	..	5 891	11 814	15 493	18 058	17 243	19 059	18 947
Tobacco products	..	..	..	2 346	3 490	4 681	6 239	7 288	7 492	7 485
Alcoholic beverages				330	500	630	1 062	951	1 121	1 165
Sugar-sweetened beverages				0	0	0	0	0	0	880
Disposable plastic products				0	0	0	0	0	70	330
Vehicles and other products				8 099	9 106	9 091	9 225	10 020	11 333	13 852
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	1 417	2 215	2 689	2 870	2 875	3 677	2 972
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	..	..	..	4 460	6 521	7 664	9 880	9 905	11 255	11 954
5210 Recurrent taxes	..	..	..	4 460	6 521	7 664	9 880	9 905	11 255	11 954
5211 Paid by households: motor vehicles	..	..	..	1 436	1 895	2 274	2 515	2 868	3 088	3 170
5212 Paid by others: motor vehicles	..	..	..	479	632	758	1 723	1 898	2 029	2 066
5213 Paid in respect of other goods	..	..	..	2 546	3 995	4 632	5 642	5 139	6 138	6 718
Licences collected by the Ministry of Transportation	..	..	..	257	535	350	196	30	51	102
Licences collected by the Ministry of Communication	..	..	..	151	0	274	338	356	423	351
Licences collected by other ministries	..	..	..	1 587	2 605	2 990	3 800	3 366	4 064	4 541
Business and professional licences paid locally	..	..	..	500	769	917	1 181	1 238	1 449	1 574
Other local authority fees	..	..	..	51	86	101	128	150	150	150
5220 Nonrecurrent 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 against 1110	..	..	..	..	..	87	1 415	1 932	894	1 911
Tax expenditure component	..	..	..	..	..	3	67	0	0	0
Transfer component	..	..	..	..	..	84	1 348	1 932	894	1 911
Non-wastable tax credits against 1210	..	..	..	..	..	0	0	0	0	0
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	..	..	..	189 301	252 037	269 674	366 064	420 750	514 035	581 132
Total tax revenue on accrual basis	..	..	..	..	..	..	..	..	..	..
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	..	..	..	189 301	252 037	269 674	366 064	420 750	514 035	581 132
Imputed social contributions	..	..	..	6 172	7 131	8 203	9 186	8 804	8 594	8 345
National Accounts: Taxes and all social contributions	..	..	..	195 473	259 168	277 877	375 250	429 554	522 629	589 476

.. Not available

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

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

Table 5.19. Italy: Details of tax revenue, 1965-2022

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	5 505	60 422	265 116	503 096	671 189	671 912	711 114	707 382	773 609	840 824
Total tax revenue exclusive of taxes collected for the EU	..	..	263 829	501 560	668 928	669 687	706 522	704 430	770 104	835 734
1000 Taxes on income, profits and capital gains	982	18 821	96 707	166 912	226 498	219 547	225 934	231 910	246 146	275 661
1100 Taxes on income, profits and capital gains of individuals	603	13 940	69 654	124 918	172 136	180 512	184 622	189 241	200 039	214 461
1110 On income and profits of individuals	603	13 796	68 786	124 233	172 122	180 505	184 619	189 241	200 039	214 461
Personal income tax	0	11 538	57 318	121 211	162 644	173 991	173 007	178 974	186 671	202 309
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	80	53	61	67
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	875	1 742	2 601	3 569
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	10 076	7 583	9 511	7 312
Direct taxes refund (60%)	0	0	41	0	0	0	0	0	0	0
Other	0	53	123	0	534	681	581	890	1 196	1 204
1120 On capital gains of individuals	0	144	867	685	14	7	3	0	0	0
Tax on capitail gains on land	..	0	0	0	0	0	0	..	..	..
Municipal capital gains tax on buildings paid by households (60%)	..	144	867	685	14	7	3	..	..	..
1200 Taxes on income, profits and capital gains of corporates	379	4 710	26 605	34 699	50 529	36 740	33 530	34 165	34 362	56 319
1210 On profits of corporates	379	4 494	26 027	34 242	50 520	36 736	33 528	34 163	34 361	56 317
Corporation tax	0	1 245	9 042	28 877	47 192	34 841	31 927	31 939	28 695	48 614
Municipal surcharge on buildings (60%)	37	8	0	32	0	0	0	0	0	0
Tax on income from investiments (40%)	213	37	10	0	0	0	54	36	41	45
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	759	592	502	431
Local income tax paid by firms	0	1 245	6 738	100	15	13	12	4	4	4
Direct taxes refund (40%)	0	0	27	0	0	0	0	0	0	0
Other	0	36	82	832	943	1 277	776	1 592	5 119	4 463
1220 On capital gains of corporates	0	216	578	457	9	4	2	2	1	2
Municipal capital gains tax on buildings paid by firms (40%)	..	216	578	457	9	4	2	2	1	2
1300 Unallocable between 1100 and 1200	0	171	448	7 295	3 833	2 295	7 782	8 503	11 744	4 881
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	7 782	8 503	11 744	4 881
2000 Social security contributions (SSC)	1 881	22 976	87 256	143 629	200 772	209 122	214 376	224 741	240 690	256 430
2100 Employees SSC	..	4 171	16 753	27 333	35 715	37 598	39 805	41 312	45 570	46 967
2110 On a payroll basis of employees SSC	..	..	..	27 333	35 715	37 598	39 805	41 312	45 570	46 967
2120 On an income tax basis of employees SSC	..	..	..	0	0	0	0	0	0	0
2200 Employers SSC	..	17 152	62 540	99 904	137 924	144 281	143 273	149 791	161 044	171 799
2210 On a payroll basis of employers SSC	..	..	..	99 904	137 924	144 281	143 273	149 791	161 044	171 799
2220 On an income tax basis of employers SSC	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed SSC	..	1 654	7 962	16 392	27 133	27 243	31 298	33 638	34 076	37 664
2310 On a payroll basis of self/non-employed SSC	..	..	..	16 392	27 133	27 243	31 298	33 638	34 076	37 664
2320 On an income tax basis of self/non-employed SSC	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300 SSC	1 881	0	0	0	0	0	0	0	0	0
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
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	46 259	40 432	45 062	48 157
4100 Recurrent taxes on immovable property	96	7	1	9 354	12 778	9 663	25 558	21 270	22 389	22 676
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	20 798	21 137	22 292	22 611
Tax on indivisible services (TASI)	0	0	0	0	0	0	4 760	133	97	65
4110 Households recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4120 Other than households recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	14	1	2 118	231	427	579	447
4210 Individual recurrent taxes on net wealth	..	..	..	5	0	0	0	0	0	0
4220 Corporate recurrent taxes on net wealth	..	..	..	9	1	2 118	231	427	579	447
4300 Estate, inheritance and gift taxes	47	128	376	1 005	149	483	674	396	855	1 067
Inheritance and gift duty	33	119	376	1 005	149	483	674	396	855	1 067
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	17 245	17 262	19 599	21 230
Registration tax	120	1 048	2 421	6 794	9 410	9 019	7 625	8 118	9 734	10 390
Mortgage taxes and land registry duties	22	190	469	1 067	2 525	2 071	1 529	1 464	1 825	1 853
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	7 600	7 261	7 574	8 462
Other	0	123	530	0	0	0	491	419	466	525
4500 Non-recurrent taxes on property	0	0	0	98	151	916	309	121	164	193
4510 Non-recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4520 Non-recurrent taxes on property other than net wealth	..	..	..	98	151	916	309	121	164	193
4600 Other recurrent taxes on property except 4100 and 4200	0	0	0	569	1 311	1 896	2 242	956	1 476	2 544
5000 Taxes on goods and services	2 173	15 990	74 280	141 852	171 869	178 863	196 473	190 896	219 073	232 465
5100 Taxes on production, sale, transfer, etc	2 037	15 251	67 083	127 281	155 191	160 775	174 443	164 855	189 580	201 832
Direct taxes refund	0	- 73	- 86	0	0	0	0	0	0	0
5110 General taxes on goods and services	710	9 438	38 940	77 473	95 623	97 586	100 692	99 916	121 283	138 925
5111 Value added taxes	0	9 438	38 940	77 473	95 623	97 586	100 692	99 683	120 980	138 533
VAT	..	9 438	38 940	77 473	95 623	97 586	100 692	99 683	120 980	138 533
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other (than value added and sales tax)	710	0	0	0	0	0	0	233	303	392
General tax on receipts	662	..	..	..	..	..	..	0	0	0
Compensation tax on imported products	48	..	..	..	..	..	..	0	0	0
Digital Services Tax			..	..	..	..	..	233	303	392
5120 Taxes on specific goods and services	1 327	5 886	28 048	49 808	59 568	63 189	73 751	64 939	68 297	62 907
5121 Excises	816	4 088	20 304	31 479	32 904	36 414	46 238	40 181	42 421	32 055
Duty on mineral oils	465	3 462	15 928	22 172	23 252	22 884	25 759	21 454	24 421	18 218
Duty on spirits	27	87	206	486	595	570	600	593	701	759
Duty on beer	12	54	172	242	489	476	633	624	698	718
Duty on sugars	22	25	68	120	0	5	5	0	0	0
Duty on electricity	20	51	2 018	3 079	3 034	7 152	15 246	13 569	12 527	7 777
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	3 898	3 922	4 048	4 556
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	90	12	19	22
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	7	5
5122 Profits of fiscal monopolies	303	1 033	3 248	7 718	10 440	10 983	10 711	10 539	10 945	10 959
Duty on tobacco	292	1 033	3 248	7 712	10 436	10 978	10 710	10 538	10 943	10 958
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	1	1	2	1
5123 Customs and import duties	142	261	1 164	1 536	2 261	2 225	2 246	1 971	2 431	3 734
Common Customs tariff (CEE)	0	0	836	1 536	2 261	2 225	2 246	1 971	2 431	3 734
Customs and shipping duties	115	14	0	0	0	0	0	0	0	0
Administrative services duties	11	0	0	0	0	0	0	0	0	0
Tax on agriculture	15	228	207	0	0	0	0	0	0	0
Other duties	0	9	68	0	0	0	0	0	0	0
Compensatory amounts	0	9	53	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	67	483	3 141	9 029	13 932	13 567	14 556	12 248	12 500	16 159
Entertainment tax	20	59	167	118	68	58	40	15	15	25
Stamp duty	6	0	0	0	0	0	0	0	0	0
Tax on advertisements	6	56	168	389	392	384	405	382	382	422
Tax on lotto, lotteries, betting and Totocalcio game	3	123	617	4 164	7 144	7 983	7 488	6 930	6 603	9 899
Casino takings, special duties, etc.	0	0	0	158	152	192	112	45	61	119
Single tax on games of skill and betting-levied inderectly	9	74	476	487	405	242	116	214	274	309
Aerotaxi passengers tax	0	0	0	0	0	0	8	5	12	16
Local tax (including insurance)	23	171	1 714	3 713	5 771	4 708	3 835	3 676	4 079	4 013
Bank levy for the National Resolution Fund	..	..	0	0	0	0	2 552	981	1 074	1 356
5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive	0	0	0	0	0	0	0	0	0	0
Special Duty on foreign payments and currency selling	..	..	..	..	..	..	..	..	..	..
5128 Other taxes not included within 5121 to 5127 inclusive	0	21	192	46	31	0	0	0	0	0
ECSC taxes and contributions on sugar and other levies	..	21	121	0	0	..	..	..	..	..
Other	..	0	70	46	31	..	..	..	..	..
Bank contribution to the unique European Resolution Fund	..	0	0	0	0	..	..	..	..	..
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	11 130	13 069	15 324	15 977
5210 Recurrent taxes on use of goods and perform activities	136	456	4 474	8 479	10 550	1 155	1 653	1 571	1 769	1 587
Public motor vehicle register tax	64	152	967	1 034	1 326	1 155	1 653	1 571	1 769	1 587
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 Recurrent taxes paid by households: motor vehicles	..	..	..	3 433	4 652	4 628	4 710	4 974	5 467	5 424
5212 Recurrent taxes paid by others: motor vehicles	..	..	..	1 006	1 332	1 300	1 446	1 235	1 458	1 473
Motor vehicle duty paid by firms	..	..	..	1 006	1 332	1 300	1 446	1 235	1 458	1 473
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles	67	225	2 203	3 006	3 240	3 448	3 321	5 289	6 630	7 493
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	3 321	3 389	4 713	5 544
Television tax (households)	0	0	0	0	0	0	0	1 900	1 917	1 949
5220 Non-recurrent taxes on use of goods and perform activities	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	10 900	12 972	14 169	14 656
Indirect taxes refund	..	0	160	288	616	693	715	525	598	882
Other	..	283	2 564	5 804	5 512	6 864	10 185	12 447	13 571	13 774
6000 Other	72	0	0	27 343	39 404	31 939	28 072	19 403	22 638	28 111
6100 Paid solely by business	0	..	..	27 343	39 404	31 939	28 072	19 403	22 638	28 111
6200 Other taxes not solely paid by business	72	..	..	0	0	0	0	0	0	0
Capital levies	2	..	..	..	..	..	..	..	..	..
Other taxes	71	..	..	..	..	..	..	..	..	..
Custom duties collected for the EU	..	..	836	1 536	2 261	2 225	2 246	1 971	2 431	3 734
SRF Contributions collected for the EU			..	..	..	..	2 346	981	1 074	1 356
Taxes paid by EU civil servants			..	..	..	..	61	77	70	71
Taxes paid by EU civil servants: income taxes			..	..	..	..	31	39	35	36
Taxes paid by EU civil servants: compulsory social security contributions			..	..	..	..	30	38	34	35
Non-wastable tax credits against 1110	..	..	..	..	0	0	9 793	11 667	13 915	6 100
Tax expenditure component	..	..	..	..	..	- 109	8 615	10 246	12 250	4 472
Transfer component	..	..	..	..	..	109	1 178	1 420	1 665	1 628
Non-wastable tax credits against 1210	..	..	..	..	0	0	4 866	469	469	469
Tax expenditure component	..	..	..	..	..	..	0	0	0	0
Transfer component	..	..	..	..	..	..	4 866	469	469	469
Total tax revenue on cash basis	5 505	60 422	265 116	488 738	653 836	659 704	711 837	452 854	497 995	533 789
Total tax revenue on accrual basis	..	..	..	503 096	671 189	671 912	711 114	707 382	773 609	840 824
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	- 5 416	- 5 470	- 6 538	- 9 801	- 10 911	- 11 646	- 11 563
The tax for the urban solid waste disposal (TARSU)	..	..	..	- 4 387	- 4 443	- 5 519	- 8 519	- 9 667	- 9 677	- 9 680
Other	..	..	..	- 1 029	- 1 027	- 1 019	- 1 282	- 1 244	- 1 969	- 1 883
Difference in treatment of tax credits	..	..	..	0	0	- 109	8 615	10 246	12 250	4 472
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	464	567	561	750	763	804	924
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	498 144	666 286	665 826	710 678	707 480	775 017	834 657
Imputed social contributions	..	..	..	3 884	3 980	3 984	3 938	4 148	4 546	4 047
National Accounts: Taxes and all social contributions	..	..	..	502 028	670 266	669 810	714 616	711 628	779 563	838 704

.. 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.

Table 5.20. Japan: Details of tax revenue, 1965-2022

Billion JPY

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	6 172	62 443	130 843	136 236	146 248	132 484	163 532	177 321	187 992	195 848
1000 Taxes on income, profits and capital gains	2 708	28 800	65 682	47 398	53 174	40 034	50 969	53 934	60 006	63 669
1100 Of individuals	1 338	15 180	36 394	28 677	28 600	24 663	30 847	33 189	35 439	36 835
1110 On income and profits	1 338	15 180	36 394	28 677	28 600	24 663	30 847	33 189	35 439	36 835
Income tax	970	10 800	25 996	18 789	16 080	12 984	18 178	19 591	21 829	22 992
Prefectural inhabitants tax	123	1 415	3 675	3 621	5 008	4 699	5 252	4 955	5 054	5 039
Municipal inhabitants tax	220	2 890	6 475	6 044	7 294	6 795	7 224	8 427	8 332	8 544
Enterprise tax	25	75	249	223	218	184	194	216	225	260
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	20 122	20 745	24 567	26 834
1210 On profits	1 370	13 620	29 288	18 721	24 573	15 372	20 122	20 745	24 567	26 834
Corporation tax	927	8 923	18 384	11 747	14 744	8 968	10 832	11 235	13 643	14 940
Prefectural inhabitants tax	53	557	1 414	879	1 206	777	859	548	512	525
Municipal inhabitants tax	85	1 297	3 198	2 176	3 015	1 954	2 324	1 813	1 956	2 072
Enterprise tax	305	2 843	6 293	3 918	5 608	2 253	3 510	4 082	4 743	5 240
Local special corporate tax	0	0	0	0	0	1 420	2 081	978	0	0
Local corporate tax	0	0	0	0	0	0	516	1 418	1 881	1 888
Special corporate enterprise tax			0	0	0	0	0	672	1 832	2 169
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	64 464	71 563	73 702	75 458
2100 Employees	446	6 393	13 895	19 830	21 975	22 687	27 139	30 463	31 461	32 194
2110 On a payroll basis	..	..	13 895	19 830	21 975	22 687	27 139	30 463	31 461	32 194
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	24 689	29 494	33 245	34 311	35 265
2210 On a payroll basis of employers SSC	..	..	16 649	22 456	24 243	24 689	29 494	33 245	34 311	35 265
2220 On an income tax basis of employers SSC	..	..	0	0	0	0	0	0	0	0
2300 Selfemployed or nonemployed	107	2 518	4 069	5 683	7 108	7 085	7 832	7 855	7 930	7 999
2310 On a payroll basis of self/non-employed SSC	..	..	4 069	5 683	7 108	7 085	7 832	7 855	7 930	7 999
2320 On an income tax basis of self/non-employed SSC	..	..	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 unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
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	13 400	14 328	14 779	15 414
4100 Recurrent taxes on immovable property	319	3 326	7 099	10 414	9 949	10 225	10 005	10 719	10 655	11 044
Prefectural property tax	4	8	15	11	14	5	2	9	8	4
Municipal property tax	296	2 784	6 023	9 041	8 729	8 961	8 755	9 380	9 322	9 666
City planning tax	19	469	942	1 318	1 202	1 256	1 244	1 330	1 326	1 374
Special landholding tax	0	65	118	43	4	3	3	0	0	0
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	1 968	2 315	2 770	2 969
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	1 426	1 294	1 353	1 401
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	1 050	920	961	982
Real property acquisition tax	41	282	596	567	485	379	377	374	392	418
4500 Nonrecurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other nonrecurrent 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	34 286	37 053	39 010	40 827
5100 Taxes on production, sale, transfer, etc	1 544	8 822	15 647	23 180	23 241	22 160	31 871	34 433	36 409	38 149
5110 General taxes	0	0	5 778	12 350	12 841	12 675	22 400	26 395	28 059	29 494
5111 Value added taxes	..	..	5 778	12 350	12 841	12 675	22 400	26 395	28 059	29 494
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	9 470	8 038	8 350	8 654
5121 Excises	1 062	6 674	8 637	9 837	9 374	8 622	8 351	7 167	7 398	7 582
Liquor tax	353	1 424	1 935	1 816	1 524	1 389	1 338	1 134	1 132	1 188
Sugar excises	29	43	0	0	0	0	0	0	0	0
Local gasoline tax	46	278	361	296	302	294	264	220	222	221
Gasoline tax	254	1 547	2 007	2 769	2 820	2 750	2 465	2 058	2 076	2 065
Liquefied petroleum gas tax	0	30	31	28	27	24	18	9	10	9
Aviation fuel tax	0	58	76	104	104	89	66	11	45	45
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	153	134	142	150
Municipal tobacco tax	73	402	636	865	853	788	936	817	871	921
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	925	910	927	920
Vehicle acquisition tax	0	270	613	464	425	192	137	0	0	0
Promotion of power resources development tax	0	109	295	375	352	349	316	311	316	312
Petroleum and coal tax	0	404	487	489	513	502	630	608	636	663
Tobacco tax	0	0	996	876	925	908	954	840	906	957
Special tobacco tax	0	0	0	264	214	163	148	112	112	116
International tourist tax			0	0	0	0	0	1	2	13
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	1 049	820	893	1 008
Customs duty	222	786	928	877	941	786	1 049	820	893	1 008
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	70	52	59	64
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	48	39	44	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	23	12	14	19
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	2 416	2 620	2 601	2 678
5210 Recurrent taxes	69	1 358	2 250	3 027	2 993	2 548	2 393	2 599	2 580	2 657
Automobile tax	55	781	1 276	1 765	1 717	1 616	1 543	1 623	1 614	1 654
Light vehicle tax	13	43	88	125	164	178	200	285	294	310
Motor vehicle tonnage tax	0	527	881	1 134	1 110	753	649	690	671	692
Hunter licence tax	0	3	2	2	0	0	0	0	0	0
Hunting tax	0	3	2	1	2	2	1	1	1	1
Mine lot tax	1	1	1	1	0	0	0	0	0	0
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Nonrecurrent taxes	7	20	20	20	22	21	22	21	21	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	413	444	496	479
6100 Paid solely by business	0	139	288	324	313	330	361	385	397	398
Business office tax	..	139	288	324	313	330	361	385	397	398
6200 Other	2	12	47	24	43	52	52	60	99	82
Taxes not in local tax law	2	12	47	24	43	52	52	60	63	74
Other	0	0	0	0	0	0	0	0	35	8
Total tax revenue on cash basis	6 172	62 443	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	130 843	136 236	146 248	132 484	163 532	177 321	187 992	195 848
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 contributions 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.

Table 5.21. Korea: Details of tax revenue, 1965-2022

Billion KRW

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	..	6 687	37 262	136 295	258 571	295 968	393 559	538 450	619 084	691 257
1000 Taxes on income, profits and capital gains	..	1 704	12 203	39 254	82 239	82 905	119 151	166 564	205 574	258 193
1100 Of individuals	..	766	7 440	19 950	43 276	42 098	67 600	101 286	126 210	141 926
1110 On income and profits	..	766	6 327	18 569	31 984	33 935	55 744	77 630	89 503	109 693
Income tax	..	0	0	0	0	0	0	0	0	0
Dividends and interest income tax	..	0	0	0	4 682	4 425	4 561	5 830	6 863	6 785
Wages and salaries income tax	..	0	0	0	14 124	15 517	27 055	40 905	47 231	57 442
Other income tax	..	0	0	0	2 607	2 986	4 467	6 645	7 321	8 350
Global income tax	..	661	4 723	16 128	6 151	6 369	12 784	16 073	15 990	23 939
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 development tax on interest, bus. Inc. & cap.gains relief	..	0	0	156	160	179	105	225	326	347
Inhabitant tax on income tax (local)	..	0	341	2 285	4 260	4 459	6 772	7 952	11 772	12 830
1120 On capital gains	..	0	1 113	1 381	11 292	8 163	11 856	23 656	36 707	32 233
Capital gains tax	..	..	1 113	1 381	11 292	8 163	11 856	23 656	36 707	32 233
1200 Corporate	..	738	4 757	19 271	38 963	40 807	51 551	65 278	79 364	116 267
1210 On profits	..	738	4 757	19 271	38 963	40 807	51 551	65 278	79 364	116 267
Corporation tax - withholding	..	..	677	8 577	8 360	9 095	12 317	13 179	14 928	16 586
Corporation tax - final returns	..	..	2 549	9 302	27 057	28 173	32 713	42 335	55 468	86 984
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	6 217	9 293	8 343	11 828
Rural development tax corporate income	..	..	0	251	394	445	304	471	625	869
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	104 693	150 854	162 209	176 747
2100 Employees	..	0	1 464	8 578	21 773	28 213	44 281	65 384	70 297	77 530
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	3 076	4 895	5 159	6 061
National welfare pension fund	..	0	429	4 325	9 338	11 004	15 821	21 722	22 879	24 310
Social benefit fund	..	0	0	0	0	0	0	0	0	0
Health Insurance	..	0	483	2 066	8 180	11 783	19 868	30 184	33 453	38 209
Teachers' pensions	..	0	86	279	581	868	1 125	1 780	1 818	1 837
Government employees pensions	..	0	406	1 144	2 202	2 878	3 876	6 134	6 302	6 409
Military personal pensions	..	0	60	166	308	322	515	669	686	704
2110 On a payroll basis	..	..	..	8 578	21 773	28 213	44 281	65 384	70 297	77 530
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	73	1 694	9 409	23 557	30 856	47 846	67 676	72 773	80 600
Ind. works' insurance fund	..	73	550	1 876	4 431	4 632	6 062	7 088	7 498	8 195
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	5 499	8 024	8 398	9 658
Veterans' relief fund	..	0	0	0	0	0	0	0	0	0
National welfare pension fund	..	0	430	4 340	9 383	11 052	15 895	21 722	22 879	24 310
Social benefit fund	..	0	0	0	0	0	0	0	0	0
Health Insurance	..	0	658	1 547	6 844	11 718	19 493	29 288	32 373	36 759
Teachers' pensions	..	0	56	197	425	594	897	1 554	1 625	1 678
Government employees pensions	..	0	0	0	0	0	0	0	0	0
2210 On a payroll basis of employers SSC	..	..	..	9 409	23 557	30 856	47 846	67 676	72 773	80 600
2220 On an income tax basis of employers SSC	..	..	..	0	0	0	0	0	0	0
2300 Selfemployed or nonemployed	..	0	602	4 772	8 258	10 021	12 566	17 794	19 139	18 617
2310 On a payroll basis of self/non-employed SSC	..	..	0	0	0	0	0	0	0	0
2320 On an income tax basis of self/non-employed SSC	..	..	602	4 772	8 258	10 021	12 566	17 794	19 139	18 617
2400 Unallocable between 2100, 2200 and 2300	..	0	0	0	0	0	0	0	0	0
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	34	153	258	619	714	1 122	1 607	1 755	1 982
Workshop tax on workforce (local)	..	31	124	258	619	714	1 122	1 607	1 755	1 982
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	48 625	76 512	93 263	82 065
4100 Recurrent taxes on immovable property	..	183	980	3 385	9 196	9 270	12 486	20 044	24 486	26 510
Property tax (local)	..	119	227	728	3 755	4 817	9 294	13 773	14 974	16 277
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	1 351	1 777	1 841	1 915
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	1 399	3 601	6 130	6 799
Rural dev. tax on comprehensive real estate tax	..	0	0	0	483	208	267	680	1 172	1 300
4110 Households	..	..	0	0	0	0	0	0	0	0
4120 Others	..	..	22	138	112	101	175	213	369	219
Workshop tax on property (local)	..	..	22	138	112	101	175	213	369	219
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	5 044	10 375	15 006	14 594
4310 Estate and inheritance taxes	..	5	85	449	1 059	1 203	1 944	3 904	6 945	7 611
Inheritance tax	..	3	71	449	1 059	1 203	1 944	3 904	6 945	7 611
Defence tax on inheritance tax	..	2	14	0	0	0	0	0	0	0
4320 Gift taxes	..	7	269	540	1 783	1 873	3 100	6 471	8 061	6 983
Gift tax	..	7	225	540	1 783	1 873	3 100	6 471	8 061	6 983
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	31 095	46 093	53 771	40 961
Registration tax (local)	..	122	1 378	4 528	7 254	7 370	1 831	2 053	2 155	1 896
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	969	1 164	1 343	1 179
Rural dev. tax on local registration tax	..	0	0	66	143	144	1	0	0	0
Securities transactions tax	..	0	224	2 736	3 469	3 667	4 670	8 759	10 256	6 303
Rural dev. tax on securities transaction tax	..	0	0	823	1 729	2 010	1 861	3 616	5 340	3 068
Acquisition tax (local)	..	163	1 165	3 148	7 261	6 825	20 810	29 536	33 717	27 716
Stamp tax	..	34	193	388	588	522	953	965	960	799
4500 Nonrecurrent taxes	..	22	95	537	0	0	0	0	0	0
Asset revaluation tax	..	22	95	537	..	..	..	..	..	..
4510 On net wealth	..	..	0	0	..	..	..	..	..	..
4520 Other nonrecurrent taxes	..	..	0	0	..	..	..	..	..	..
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	110 326	131 353	143 100	156 778
5100 Taxes on production, sale, transfer, etc	..	4 114	16 024	50 023	78 414	96 573	103 254	123 219	134 745	149 448
5110 General taxes	..	1 471	6 964	23 212	40 942	51 800	60 162	81 452	89 022	105 558
5111 Value added taxes	..	1 471	6 964	23 212	40 942	51 800	60 162	81 452	89 022	105 558
Value added tax	..	1 471	6 964	23 212	40 942	51 800	60 162	81 452	89 022	105 558
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	43 092	41 767	45 723	43 890
5121 Excises	..	1 029	4 924	18 155	27 880	31 340	31 857	33 013	35 792	30 834
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	3 228	3 008	2 673	3 767
Defence tax on liquor tax	..	78	0	0	0	0	0	0	0	0
Education tax on liquor tax	..	0	81	516	580	724	808	733	608	865
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	14 055	13 938	16 598	11 116
Education tax on transport tax	..	0	0	1 247	1 715	2 133	2 154	2 041	2 497	1 670
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	8 001	9 218	9 364	9 318
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	515	440	435	404
Rural development on special excise tax	..	0	0	37	54	24	61	57	59	64
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	3 035	3 578	3 558	3 630
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	8 907	7 413	8 629	10 794
Customs duties	..	762	2 765	5 800	7 411	10 666	8 495	7 059	8 227	10 324
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	390	341	388	452
Rural dev. tax on customs exemptions	..	0	0	37	45	44	22	13	14	18
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	2 328	1 341	1 302	2 262
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	1 004	1 138	1 175	1 253
Horse race tax (local)	..	3	56	566	864	1 068	1 089	169	106	841
Rural dev. tax on horse race tax	..	0	0	84	165	215	235	34	21	168
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	7 072	8 134	8 355	7 330
5210 Recurrent taxes	..	75	474	2 248	2 447	3 196	7 072	8 134	8 355	7 330
License tax (local)	..	18	48	241	77	76	0	0	0	0
Automobile tax (local)	..	57	426	2 007	2 370	3 120	7 072	8 134	8 355	7 330
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Nonrecurrent 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	9 642	11 560	13 183	15 492
6100 Paid solely by business	..	0	0	0	0	0	0	0	0	0
6200 Other	..	150	259	4 907	8 155	9 974	9 642	11 560	13 183	15 492
Unallocable tax revenue	..	143	0	0	0	0	0	0	0	0
Previous year tax	..	0	213	1 474	2 965	4 449	3 435	4 165	5 147	7 316
Previous year tax (local)	..	6	47	474	672	654	392	259	437	656
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	5 815	7 136	7 599	7 520
Total tax revenue on cash basis	..	6 687	37 262	136 295	258 571	295 968	393 559	538 450	619 084	691 257
Total tax revenue on accrual basis	..	..	..	..	..	..	..	..	..	..
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.

Table 5.22. Latvia: Details of tax revenue, 1965-2022

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	..	..	..	1 995	6 401	5 162	7 320	9 374	10 253	11 808
Total tax revenue exclusive of taxes collected for the EU	..	..	..	1 995	6 362	5 137	7 272	9 322	10 177	11 716
1000 Taxes on income, profits and capital gains	..	..	..	480	1 857	1 292	1 833	2 019	2 296	2 653
1100 Taxes on income, profits and capital gains of individuals	..	..	..	376	1 287	1 116	1 445	1 803	2 009	2 264
1110 On income and profits of individuals	..	..	..	376	1 287	1 116	1 445	1 803	2 009	2 264
Personal income tax	..	..	..	376	1 287	1 116	1 445	1 803	2 009	2 264
Solidarity tax	..	..	..	0	0	0	0	0	0	0
1120 On capital gains of individuals	..	..	..	0	0	0	0	0	0	0
1200 Taxes on income, profits and capital gains of corporates	..	..	..	105	570	175	389	217	288	388
1210 On profits of corporates	..	..	..	105	570	175	389	217	288	388
1220 On capital gains of corporates	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions (SSC)	..	..	..	669	1 774	1 554	2 030	2 985	3 191	3 610
2100 Employees SSC	..	..	..	167	479	389	585	978	1 042	1 183
2110 On a payroll basis of employees SSC	..	..	..	167	479	389	585	978	1 042	1 183
2120 On an income tax basis of employees SSC	..	..	..	0	0	0	0	0	0	0
2200 Employers SSC	..	..	..	501	1 283	1 155	1 432	1 979	2 107	2 374
2210 On a payroll basis of employers SSC	..	..	..	501	1 283	1 155	1 432	1 979	2 107	2 374
2220 On an income tax basis of employers SSC	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed SSC	..	..	..	1	12	9	12	29	43	53
2310 On a payroll basis of self/non-employed SSC	..	..	..	1	12	9	12	29	43	53
2320 On an income tax basis of self/non-employed SSC	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300 SSC	..	..	..	0	0	0	0	0	0	0
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
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	249	281	296	294
4100 Recurrent taxes on immovable property	..	..	..	63	106	128	197	222	226	231
4110 Households recurrent taxes on immovable property	..	..	..	0	0	0	24	39	39	40
4120 Other than households recurrent taxes on immovable property	..	..	..	63	106	128	173	183	187	190
Tax on property	..	..	..	63	106	128	173	183	187	190
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 recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4220 Corporate recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	3	3	7	12	15	13
4310 Estate and inheritance taxes	..	..	..	..	3	3	7	12	15	13
Duty for legacies and donations	..	..	..	..	0	2	4	9	12	9
Stamp duty for transactions made in Land Register in relation to legacies and donations	..	..	..	..	1	0	1	1	1	1
Duty for consolidation of ownership and legal cliens in Land Register anent legacies and donations	..	..	..	..	2	2	2	2	3	3
4320 Gift taxes	..	..	..	..	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	..	..	..	13	86	26	42	44	50	47
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	18	18	21	21
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	20	23	26	23
4500 Non-recurrent taxes on property	..	..	..	0	0	0	3	3	5	4
4510 Non-recurrent taxes on net wealth	..	..	..	..	..	..	0	0	0	0
4520 Non-recurrent taxes on property other than net wealth	..	..	..	..	..	..	3	3	5	4
4520 The payment made by a foreigner before receiving temporary residence permit				..	..	..	3	3	5	4
4600 Other recurrent taxes on property except 4100 and 4200	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	770	2 572	2 157	3 205	4 086	4 467	5 248
5100 Taxes on production, sale, transfer, etc	..	..	..	739	2 515	2 031	3 052	3 867	4 234	4 962
5110 General taxes on goods and services	..	..	..	476	1 753	1 301	2 130	2 690	2 997	3 657
5111 Value added taxes	..	..	..	476	1 727	1 202	1 876	2 541	2 880	3 639
5112 Sales tax	..	..	..	0	0	0	31	0	0	0
Subsidised electricity tax	..	..	..	..	..	..	31	..	..	..
5113 Other (than value added and sales tax)	..	..	..	0	27	99	223	149	118	18
Mandatory procurement public service obligation fee				..	27	99	223	149	118	18
5120 Taxes on specific goods and services	..	..	..	262	761	730	922	1 177	1 237	1 305
5121 Excises	..	..	..	232	654	659	810	1 067	1 113	1 142
Excise duty on alcoholic beverages	..	..	..	63	127	111	128	190	195	208
Excise duty on wine				5	7	9	11	20	21	22
Excise duty on fermented beverages				0	4	3	3	8	9	9
Excise duty on intermediate products (the absolute alcohol content up to 15 per cent by volume)				1	1	1	2	4	5	6
Excise duty on intermediate products (the absolute alcohol content from 15 to 22 per cent by volume)				1	1	1	2	4	4	4
Excise duty on other alcoholic drinks (ethyl alcohol)				55	114	96	110	153	155	167
Excise duty on beer	..	..	..	4	15	25	27	52	52	52
Excise duty on oil products	..	..	..	124	359	360	428	560	579	566
Excise duty on tobacco	..	..	..	27	92	130	178	223	241	262
Excise duty on cigarettes				26	91	127	172	208	219	238
Excise duty on cigars and cigarillos				0	0	2	2	3	3	3
Excise duty on smoking tobacco				0	0	1	3	7	9	9
Excise duty on heated tobacco				0	0	0	0	5	10	12
Excise duty on coffee, non alcoholic beverages, refill liquids for electronic cigarettes and tobacco substitute products	..	..	..	6	8	13	14	19	22	33
Excise duty on non alcoholic beverages	..	..	..	2	4	5	7	9	9	14
Excise duty on liquids used in e-cigarettes	..	..	..	0	0	0	0	1	3	8
Excise duty on tobacco substitutes				0	0	0	0	0	1	2
Excise duty on coffee				4	4	7	7	9	9	9
Excise duty on natural gas	..	..	..	0	0	1	20	17	19	13
Excise duty on cars and motorcycles / Tax on cars and motocycles				8	24	5	11	0	0	0
Tax on electricity	..	..	..	0	1	1	2	5	5	5
Excise duty of imported goods for omission for free turnover				0	28	14	3	0	1	4
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	21	42	25	40	48	71	88
Customs duties	..	..	..	21	40	25	40	48	71	88
Levies on imported agricultural products	..	..	..	0	2	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	..	..	..	10	66	47	72	63	53	75
Taxes on lotteries and gambling	..	..	..	7	42	22	32	34	20	40
Financial stability fee	..	..	..	0	0	0	4	6	8	8
Passenger departure duty	..	..	..	3	0	0	0	0	0	0
Other special target State duties				0	0	0	0	1	1	1
Contributions to the EU Single Resolution Fund	..	..	..	0	0	0	8	4	5	5
Contributions to the fund for the protection of the insured	..	..	..	0	1	1	1	0	0	0
Contributions to the deposit guarantee fund	..	..	..	0	22	24	28	18	20	22
5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive	..	..	..	0	0	0	0	0	0	0
5128 Other taxes not included within 5121 to 5127 inclusive	..	..	..	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	..	..	..	32	57	126	153	219	233	286
5210 Recurrent taxes on use of goods and perform activities	..	..	..	32	57	73	142	178	189	209
5211 Recurrent taxes paid by households: motor vehicles	..	..	..	12	16	34	54	66	68	70
Vehicle tax for vehicles which have been registered on physical persons	..	..	..	0	0	0	54	66	68	70
Annual vehicle duty for vehicles which have been registered on physical persons	..	..	..	12	16	34	0	0	0	0
5212 Recurrent taxes paid by others: motor vehicles	..	..	..	0	20	22	46	53	54	54
Tax on cars belonging to enterprises	..	..	..	..	0	0	20	22	23	22
Vehicle tax for vehicles which have been registered on judical persons	..	..	..	..	0	0	26	31	32	31
Annual vehicle duty for vehicles which have been registered on judical persons	..	..	..	..	20	22	0	0	0	0
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles	..	..	..	20	21	17	42	59	66	85
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
State fee from weapon				0	0	0	0	0	0	0
Business and professional licences	..	..	..	5	6	4	20	23	21	30
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	4	4	4
Gambling equipment marking duty	..	..	..	0	1	1	0	0	0	0
Payment for rental of commercial fishing rights	..	..	..	0	0	0	1	0	0	0
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	16	18	16	24
Tax on natural resources	..	..	..	15	15	12	22	35	44	54
5220 Non-recurrent taxes on use of goods and perform activities	..	..	..	0	0	53	11	42	44	77
Revenue from state-owned greenhouse gas emission unit trade	..	..	..	..	..	53	0	0	0	0
Payment for emission quota trading	..	..	..	..	..	0	11	42	44	77
The fee for the appeal of procurement	..	..	..	..	..	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other taxes not solely paid by business	..	..	..	..	..	..	..	..	..	..
Customs duties collected for the EU	..	..	..	..	37	25	40	48	72	87
SRF Contributions collected for the EU				..	..	..	8	4	5	5
Total tax revenue on cash basis	..	..	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	1 995	6 401	5 162	7 320	9 374	10 253	11 808
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	7 320	9 374	10 254	11 809
Imputed social contributions	..	..	..	12	51	36	80	128	138	165
National Accounts: Taxes and all social contributions	..	..	..	2 022	6 453	5 199	7 401	9 502	10 391	11 974

.. Not available

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

Source: Ministry of Finance.

Table 5.23. Lithuania: Details of tax revenue, 1965-2022

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	..	..	..	4 154	8 730	7 961	10 826	15 623	18 044	21 314
Total tax revenue exclusive of taxes collected for the EU	..	..	..	4 154	8 656	7 908	10 716	15 490	17 870	21 108
1000 Taxes on income, profits and capital gains	..	..	..	1 111	2 625	1 281	2 013	4 453	5 375	6 678
1100 Taxes on income, profits and capital gains of individuals	..	..	..	1 020	1 891	1 005	1 439	3 628	4 215	5 105
1110 On income and profits of individuals	..	..	..	1 020	1 810	972	1 390	3 628	4 215	5 105
Tax on payroll and workforce	..	..	..	950	1 628	793	1 148	3 628	4 215	5 105
Tax on income from individual activities	..	..	..	40	81	36	55	0	0	0
Tax on capital income	..	..	..	31	102	143	187	0	0	0
1120 On capital gains of individuals	..	..	..	0	81	33	50	0	0	0
1200 Taxes on income, profits and capital gains of corporates	..	..	..	90	734	276	574	825	1 161	1 573
1210 On profits of corporates	..	..	..	90	734	276	574	825	1 161	1 573
1220 On capital gains of corporates	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions (SSC)	..	..	..	1 362	2 643	3 293	4 338	5 127	5 750	6 656
2100 Employees SSC	..	..	..	107	233	641	873	3 872	4 367	5 091
2110 On a payroll basis of employees SSC	..	..	..	107	233	641	873	3 872	4 367	5 091
2120 On an income tax basis of employees SSC	..	..	..	0	0	0	0	0	0	0
2200 Employers SSC	..	..	..	1 119	2 180	2 109	2 916	378	421	503
2210 On a payroll basis of employers SSC	..	..	..	1 119	2 180	2 109	2 916	378	421	503
2220 On an income tax basis of employers SSC	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed SSC	..	..	..	135	230	544	549	877	962	1 062
2310 On a payroll basis of self/non-employed SSC	..	..	..	135	230	544	549	877	962	1 062
2320 On an income tax basis of self/non-employed SSC	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300 SSC	..	..	..	0	0	0	0	0	0	0
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	62	83	103	126	150	166	194
4100 Recurrent taxes on immovable property	..	..	..	61	82	102	125	148	164	191
4110 Households recurrent taxes on immovable property	..	..	..	3	6	7	17	40	45	49
4120 Other than households recurrent taxes on immovable property	..	..	..	58	76	95	108	108	119	142
Tax on land from corporations	..	..	..	3	8	9	10	6	7	6
Tax on immovable property	..	..	..	55	69	86	98	102	112	136
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4220 Corporate recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	1	2	1	1	2	3	3
4310 Estate and inheritance taxes	..	..	..	1	2	1	1	2	3	3
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 on property	..	..	..	0	0	0	0	0	0	0
4510 Non-recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4520 Non-recurrent taxes on property other than net wealth	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property except 4100 and 4200	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	1 619	3 378	3 284	4 348	5 893	6 752	7 786
5100 Taxes on production, sale, transfer, etc	..	..	..	1 556	3 298	3 202	4 275	5 771	6 612	7 626
5110 General taxes on goods and services	..	..	..	1 086	2 339	2 183	2 913	4 033	4 719	5 693
5111 Value added taxes	..	..	..	1 005	2 330	2 180	2 889	4 008	4 688	5 644
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other (than value added and sales tax)	..	..	..	81	8	3	24	24	31	49
Deductions from revenue according to the RoL on the financing of road maintence and development	..	..	..	81	0	0	0	0	0	0
Deductions from revenue according to the RoL Forestry Law	..	..	..	0	0	0	24	24	31	49
Turnover tax on goods	..	..	..	0	0	0	0	0	0	0
Deductions from Ignalina nuclear power plant income generated by sales of electricity	..	..	..	0	8	3	0	0	0	0
Turnover tax on publications of erotic and violent nature	..	..	..	0	0	0	0	0	0	0
Turnover tax on motor cars	..	..	..	0	0	0	0	0	0	0
Turnover tax on goods containing ethyl	..	..	..	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	470	960	1 019	1 362	1 738	1 894	1 933
5121 Excises	..	..	..	428	835	903	1 165	1 569	1 675	1 657
Alcoholic beverages	..	..	..	10	2	10	6	21	16	8
Manufactured tabacco	..	..	..	41	121	170	270	309	329	348
Oil and other oil products	..	..	..	230	451	487	619	861	915	872
Electricity	..	..	..	2	0	3	4	5	2	2
Luxury cars	..	..	..	1	0	0	0	0	0	0
Sugar	..	..	..	25	13	1	1	0	0	0
Other former minor excises	..	..	..	5	0	0	0	0	0	0
Wine and sparkling wine	..	..	..	6	23	30	36	53	56	59
Beer	..	..	..	24	38	44	50	87	85	96
Other alcoholic beverages	..	..	..	84	186	158	179	234	271	272
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	41	61	53	99	128	167	199
Taxes on international trades and transactions	..	..	..	41	0	0	0	0	0	0
Imported sugar tax	..	..	..	0	0	0	0	0	0	0
Custom duties collected for the EU				0	61	53	99	128	167	199
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	98	41	52	76
Tax on lotteries and gambling	..	..	..	..	9	8	15	17	24	41
Contributions to the Guarantee Fund	..	..	..	..	11	5	16	0	0	0
Deposit and investment insurance tax	..	..	..	..	43	48	56	17	20	26
Resolution Fund	..	..	..	..	0	0	10	6	6	7
Other taxes on specific services	..	..	..	..	0	1	1	2	1	2
5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive	..	..	..	0	0	0	0	0	0	0
5128 Other taxes not included within 5121 to 5127 inclusive	..	..	..	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	74	122	140	160
5210 Recurrent taxes on use of goods and perform activities	..	..	..	64	80	83	74	122	140	160
5211 Recurrent taxes paid by households: motor vehicles	..	..	..	0	0	0	0	0	0	0
5212 Recurrent taxes paid by others: motor vehicles	..	..	..	7	30	13	32	52	68	68
Car registration taxes	..	..	..	0	0	0	15	30	47	48
Conveyance taxes	..	..	..	7	30	13	17	22	21	20
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles	..	..	..	57	50	70	42	70	72	92
Pollution taxes	..	..	..	6	18	7	13	25	20	33
Payments by households for licences (not for business purposes )	..	..	..	5	3	6	2	2	2	3
Tax on market place	..	..	..	2	0	0	0	0	0	0
State - imposed fees and charges	..	..	..	34	22	44	5	6	7	9
Other taxes on production	..	..	..	10	6	13	22	38	42	48
5220 Non-recurrent taxes on use of goods and perform activities	..	..	..	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Taxes other than 1000, 2000, 3000, 4000 and 5000	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other taxes not solely paid by business	..	..	..	..	..	..	..	..	..	..
Customs duties collected for the EU	..	..	..	..	61	53	99	128	167	199
SRF Contributions collected for the EU				..	..	..	10	6	6	7
Total tax revenue on cash basis	..	..	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	4 154	8 730	7 961	10 826	15 623	18 044	21 314
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	- 18	- 41	- 30	- 35
Voluntary social security contributions	..	..	..	0	2	2	2	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	4 115	8 723	7 932	10 811	15 582	18 014	21 279
Imputed social contributions	..	..	..	3	91	103	116	171	183	215
National Accounts: Taxes and all social contributions	..	..	..	4 118	8 814	8 035	10 927	15 753	18 197	21 494

.. Not available

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

Source: Ministry of Finance.

Table 5.24. Luxembourg: Details of tax revenue, 1965-2022

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	266	1 543	3 671	8 510	13 456	15 117	18 830	24 711	27 632	29 700
Total tax revenue exclusive of taxes collected for the EU	..	..	3 654	8 482	13 432	15 099	18 777	24 502	27 366	29 355
1000 Taxes on income, profits and capital gains	95	667	1 476	3 106	4 654	5 467	7 011	9 370	10 592	11 436
1100 Taxes on income, profits and capital gains of individuals	66	417	884	1 573	2 677	3 156	4 716	6 290	7 318	8 028
1110 On income and profits of individuals	66	417	884	1 573	2 677	3 156	4 716	6 290	7 318	8 028
Personal income tax - fixed by assessment	27	106	184	258	389	540	721	874	1 023	1 171
Tax on wages and salaries	36	287	601	1 177	1 909	2 136	3 227	4 468	4 932	5 568
Withholding tax on income from capital	2	11	52	88	188	315	313	456	817	694
Special tax on company directors fees	1	2	5	11	20	26	44	53	59	64
Tax on certain income of non-residents	0	1	1	2	1	1	1	1	1	1
Supplementary solidarity income tax	0	10	41	37	59	74	305	410	462	503
Tax withheld on savings income (non-residents)	0	0	0	0	51	33	0	0	0	0
Withholding tax on interest	0	0	0	0	60	31	20	21	18	21
Crisis Tax	0	0	0	0	0	0	0	0	0	0
Temporary budgetary balance tax	0	0	0	0	0	0	85	1	1	0
Tax withheld on contributions to a registered supplementary pension plan for self-employed persons			0	0	0	0	0	6	6	6
1120 On capital gains of individuals	0	0	0	0	0	0	0	0	0	0
Tax on betting gains	..	..	..	..	..	..	..	..	..	..
1200 Taxes on income, profits and capital gains of corporates	29	250	592	1 533	1 977	2 311	2 295	3 080	3 273	3 407
1210 On profits of corporates	29	250	592	1 533	1 977	2 311	2 295	3 080	3 273	3 407
Corporation tax	18	168	376	1 031	1 381	1 646	1 569	1 965	2 096	2 244
Real estate levy			0	0	0	0	0	0	0	0
Supplementary solidarity corporation tax	0	2	8	43	58	61	120	146	161	163
Trade tax	0	80	209	460	538	603	606	969	1 016	1 001
1220 On capital gains of corporates	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 (SSC)	86	443	1 011	2 224	3 710	4 387	5 548	7 208	7 651	8 286
2100 Employees SSC	32	175	388	993	1 691	2 017	2 498	3 340	3 531	3 841
2110 On a payroll basis of employees SSC	..	175	388	993	1 691	2 017	2 498	3 340	3 531	3 841
2120 On an income tax basis of employees SSC	..	0	0	0	0	0	0	0	0	0
2200 Employers SSC	49	243	494	964	1 580	1 888	2 335	2 955	3 149	3 417
2210 On a payroll basis of employers SSC	..	243	494	964	1 580	1 888	2 335	2 955	3 149	3 417
2220 On an income tax basis of employers SSC	..	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed SSC	5	25	129	266	438	482	715	913	971	1 028
2310 On a payroll basis of self/non-employed SSC	..	25	129	266	438	482	715	913	971	1 028
2320 On an income tax basis of self/non-employed SSC	..	0	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300 SSC	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
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	1 715	2 463	2 912	2 863
4100 Recurrent taxes on immovable property	4	9	14	21	27	29	36	39	41	44
Taxes on ownership of lands and buildings	4	9	14	21	27	29	36	39	41	44
4110 Households recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4120 Other than households recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	7	44	172	633	878	831	1 318	1 852	2 129	2 101
4210 Individual recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
Wealth tax	..	..	..	..	..	..	..	..	..	..
4220 Corporate recurrent taxes on net wealth	7	44	172	633	878	831	1 318	1 852	2 129	2 101
Wealth tax	2	15	58	152	172	208	385	780	796	876
Holding tax	3	29	114	481	706	622	933	1 072	1 333	1 225
4300 Estate, inheritance and gift taxes	1	5	11	23	47	50	74	84	118	145
4310 Estate and inheritance taxes	1	5	11	23	47	50	74	84	118	145
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	287	487	623	573
Registration taxes	4	26	94	208	288	116	221	381	497	457
Mortgage taxes	1	3	9	12	29	21	39	72	79	83
Stamp duties	0	2	2	5	7	5	8	9	9	9
Tax on contruction in dense sectors	0	0	0	0	1	1	2	3	4	2
Tax on sale of real estate	0	0	6	7	17	8	16	22	33	20
Mortgage tax on salaries	0	0	1	1	1	1	1	1	1	1
Tax on secondary residence	0	0	0	0	0	1	0	0	0	0
Building permits	0	0	0	0	0	0	0	0	0	0
Infrastructure tax	0	0	0	0	0	0	0	0	0	0
Authorization taxes on oil tanks	0	0	0	0	0	0	0	0	0	0
4500 Non-recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 Non-recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4520 Non-recurrent taxes on property other than net wealth	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property except 4100 and 4200	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	66	336	868	2 260	3 784	4 180	4 528	5 648	6 449	7 085
5100 Taxes on production, sale, transfer, etc	62	327	848	2 229	3 709	4 105	4 442	5 555	6 351	6 991
5110 General taxes on goods and services	33	179	443	1 127	2 231	2 616	2 946	3 699	4 121	4 692
5111 Value added taxes	0	179	443	1 127	2 231	2 616	2 946	3 699	4 121	4 692
VAT Own resources	..	18	75	92	50	41	45	56	63	87
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other (than value added and sales tax)	33	0	0	0	0	0	0	0	0	0
Turnover tax	33	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	30	148	404	1 103	1 478	1 489	1 496	1 855	2 230	2 299
5121 Excises	26	134	365	1 036	1 394	1 401	1 374	1 516	1 787	1 811
Excice duties on mineral oils	1	1	10	100	135	145	184	180	183	114
Tax on the consumption of national alcoholic beverages and spirits	1	5	19	20	21	20	28	47	50	53
Excice duties on tobacco (part on national production)	..	0	8	24	66	70	81	176	207	245
Autonomous excise duties on mineral oils	..	76	173	414	559	536	495	436	449	405
Excice duties on tobacco	..	40	141	407	418	422	394	481	562	647
Supplementary tax on fuels	..	0	0	59	145	132	117	106	114	109
Tax on control of domestic fuel	..	0	0	2	3	3	2	2	2	2
Excice duty on liquefied petroleum	..	0	0	0	0	0	0	0	0	0
Excice duty on benzol	..	0	0	1	1	1	1	1	1	1
Excice duties on imported alcoholic beverages	..	3	5	5	6	5	8	13	14	14
Excice duties on beers (part on national production)	..	4	2	3	4	4	5	3	4	4
Excice duty on fermented fruit beverages	..	2	3	0	0	0	0	0	0	0
Excice duties on fermented sparkling beverages	..	0	1	0	0	0	0	0	0	0
Excice duty on sugar	..	0	1	0	0	0	0	0	0	0
U.E.B.L. excises adjustment			0	0	0	0	0	0	0	0
Excice duties on nationally produced alcoholic beverages	..	1	1	0	0	0	0	0	0	0
Excice duty on Kyoto	..	0	0	0	37	62	58	70	1	0
Excice duty on alcopops	..	0	0	0	0	0	0	0	0	0
CO2 tax	..	0	0	0	0	0	0	0	201	217
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	1	5	11	27	24	18	23	24	21	21
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	27	23	18	23	24	20	21
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	98	316	422	467
Tax on betting stakes	0	0	0	0	0	0	0	0	0	0
Tax on insurance	1	5	15	23	32	40	46	61	72	62
Tax on transport	1	0	0	0	0	0	0	0	0	0
Tourist tax	0	0	1	1	2	2	3	1	1	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	19	12	21	20
Entertainment tax	0	1	1	2	2	1	2	0	0	1
Tax on bank notes	0	0	0	0	0	0	0	0	0	0
Contributions to FGDL	0	0	0	0	0	0	0	50	75	52
Contributions to FRL	..	..	0	0	0	0	29	185	246	323
Special tax for insurers in the interest of the rescue service	0	0	0	0	0	0	0	6	6	5
5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive	0	0	0	0	0	0	0	0	0	0
5128 Other taxes not included within 5121 to 5127 inclusive	0	4	6	1	0	1	1	0	0	0
C.E.C.A.	..	3	4	0	0	0	0	..	..	..
Co-responsibility tax on milk	..	1	2	1	0	1	1	..	..	..
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	86	94	98	94
5210 Recurrent taxes on use of goods and perform activities	3	8	18	28	68	68	71	71	71	71
5211 Recurrent taxes paid by households: motor vehicles	2	4	9	16	39	39	41	41	41	41
5212 Recurrent taxes paid by others: motor vehicles	1	4	7	11	26	26	28	28	28	28
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles	0	0	1	2	2	3	3	3	3	3
Tax on licenced premises	0	0	0	0	1	1	1	0	1	1
Ship registration tax	0	0	0	1	1	1	1	1	1	1
Dog tax	0	0	1	1	1	1	1	1	1	1
Tax on ships	0	0	0	0	0	0	0	0	0	0
Tax on peddeling	0	0	0	0	0	0	0	0	0	0
5220 Non-recurrent taxes on use of goods and perform activities	0	0	2	2	7	7	15	23	27	23
Emission permits	..	..	0	0	0	0	7	14	17	14
Car registration taxes	..	..	2	2	7	7	8	9	9	9
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Taxes other than 1000, 2000, 3000, 4000 and 5000	0	0	7	11	14	22	28	23	29	29
6100 Paid solely by business	..	0	6	11	13	16	28	23	29	29
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	0	0	4	2
Tax on natural gas consumption	..	0	0	0	3	4	4	4	4	5
Tax on enterprise register	..	0	1	1	0	0	0	0	0	0
Tax concerning foreign affair departments	..	0	0	0	2	5	4	6	6	6
Chancellery stamps	..	0	1	2	4	3	1	1	1	1
VAT reclassified as tax on production	..	0	0	1	1	1	1	2	2	2
Under-compensation of VAT (flat rate system)	..	0	2	0	0	0	0	0	0	0
Tax on water	..	0	0	0	0	5	15	6	8	10
6200 Other taxes not solely paid by business	..	0	0	0	0	0	0	0	0	0
Custom duties collected for the EU	..	..	11	27	23	18	23	24	20	21
SRF Contributions collected for the EU			..	..	..	..	29	185	246	323
Taxes and compulsory social security contributions paid by EU civil servants			56	82	243	207	228	317	318	333
Taxes paid by EU civil servants: income taxes			37	55	103	112	125	175	177	186
Taxes paid by EU civil servants: compulsory social security contributions			20	27	140	95	103	142	142	148
Non-wastable tax credits against 1110	..	..	..	..	..	..	198	189	184	445
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	266	1 543	3 722	8 612	13 385	14 746	19 087	24 707	27 886	30 297
Total tax revenue on accrual basis	..	..	3 671	8 510	13 456	15 117	18 830	24 711	27 632	29 700
Additional taxes included in National Accounts	..	..	0	0	0	0	0	0	0	0
Taxes 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	- 1	- 17	0	- 39
Voluntary social security contributions	..	..	4	18	18	28	38	53	57	66
Miscellaneous differences	..	..	0	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	3 675	8 528	13 474	15 146	18 867	24 747	27 689	29 727
Imputed social contributions	..	..	267	288	429	505	669	855	891	947
National Accounts: Taxes and all social contributions	..	..	3 941	8 816	13 903	15 651	19 536	25 602	28 581	30 673

.. Not available

Note: The civil year ends December 31st. 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". Compulsory social security contributions paid by EU civil servants include imputed social security contributions.

Source: General account of the State.

Table 5.25. Mexico: Details of tax revenue, 1965-2022

Million MXN

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	..	771	102 005	767 216	1 382 103	1 716 243	2 953 480	4 148 699	4 452 360	4 948 318
1000 Taxes on income, profits and capital gains	..	230	34 673	276 548	554 099	683 604	1 230 555	1 768 161	1 903 047	2 280 791
1100 Of individuals	..	..	..	..	238 938	313 473	609 384	872 598	938 623	1 066 965
Tax on income of individuals	..	..	..	..	238 938	313 473	609 384	872 598	938 623	1 066 965
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	217 790	246 745	592 443	832 120	898 767	1 136 636
Tax on income of corporations	..	..	..	..	217 790	246 745	592 443	832 120	898 767	1 136 636
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	230	34 673	276 548	97 370	123 386	28 728	63 443	65 657	77 190
Tax on income of other individuals and corporations	..	..	..	244 841	54 785	66 937	36 268	58 196	58 306	70 239
Tax on asset	..	..	..	13 913	15 670	- 625	- 502	- 1 245	- 380	31
Credit on salary	..	..	..	17 794	23 177	9 708	993	479	512	107
Oil yields tax	..	..	..	0	3 738	2 296	0	0	0	0
IETU	..	..	..	0	0	45 069	- 11 777	- 888	200	- 346
Imposed by Activity Exploration and extraction of hydrocarbon	..	..	..	0	0	0	3 746	6 902	7 019	7 160
2000 Social security contributions	..	109	17 165	138 223	236 727	277 459	409 249	576 019	612 175	681 672
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis of employers SSC	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis of employers SSC	..	..	..	..	..	..	..	..	..	..
2300 Selfemployed or nonemployed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis of self/non-employed SSC	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis of self/non-employed SSC	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	109	17 165	138 223	236 727	277 459	409 249	576 019	612 175	681 672
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	138 223	236 727	277 459	409 249	576 019	612 175	681 672
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	..	8	1 797	11 217	28 071	36 911	70 221	105 456	116 910	141 161
Substitute tax on salary	..	..	..	0	0	0	0	0	0	0
Payroll tax	..	..	..	11 101	20 277	27 813	69 866	104 825	115 974	139 977
Tax on remuneration to the personal work	..	..	..	65	7 578	8 841	152	407	579	837
Tax on professions and fees	..	..	..	36	68	71	106	177	235	263
Tax on operations by contract	..	..	..	15	148	186	96	47	121	84
4000 Taxes on property	..	15	1 914	13 964	33 161	38 955	57 673	79 237	90 206	105 244
4100 Recurrent taxes on immovable property	..	10	1 036	9 948	19 425	25 724	37 961	52 728	56 148	64 903
4110 Households	..	0	0	0	0	0	0	0	0	0
4120 Others	..	10	1 036	9 948	19 425	25 724	37 961	52 728	56 148	64 903
Property tax	..	..	..	9 948	19 425	25 724	37 961	52 728	56 148	64 903
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	19 712	26 509	34 058	40 341
Alienation of immovable property	..	..	..	1 763	1 076	1 122	1 595	1 982	2 486	2 837
Transfer of ownership of real estate	..	..	..	2 236	8 147	5 027	6 671	12 072	11 394	16 705
Purchasing property	..	..	..	18	4 513	7 082	11 447	12 456	20 177	20 799
4500 Nonrecurrent taxes	..	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other nonrecurrent 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	319 613	513 140	651 915	1 141 170	1 544 156	1 647 927	1 623 605
5100 Taxes on production, sale, transfer, etc	..	388	44 171	310 326	491 928	630 123	1 120 610	1 527 674	1 630 616	1 606 144
5110 General taxes	..	121	26 635	189 606	409 013	504 509	707 213	987 525	1 123 699	1 221 803
5111 Value added taxes	..	120	26 635	189 606	409 013	504 509	707 213	987 525	1 123 699	1 221 803
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	413 397	540 149	506 917	384 341
5121 Excises	..	45	10 072	86 163	47 008	86 098	361 538	469 040	410 450	259 306
Special tax on production and services on tobacco	..	..	..	8 083	20 069	26 925	36 891	43 848	45 657	47 948
Special tax on production and services on alcohol and beer	..	..	..	7 250	21 463	25 152	43 014	52 312	57 395	68 050
Special tax on production and services on sugar-sweetened beverages	..	..	..	0	0	0	21 402	29 124	30 478	34 247
Special tax on production and services on no staple foods with high caloric density			0	0	0	0	15 926	21 049	25 590	30 333
Other special tax on production and services			0	66 211	0	29 349	237 061	314 340	240 034	63 668
Tax on new automobiles			0	4 619	5 476	4 671	7 244	8 366	11 296	15 060
Tax on luxury goods and services			0	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	45 366	59 247	77 236	95 901
Step customs officer	..	..	..	423	1 156	2 071	1 270	1 309	1 697	2 229
Import taxes	..	..	..	32 861	32 188	24 531	44 096	57 938	75 539	93 672
5124 Taxes on exports	..	2	75	4	3	0	1	0	0	0
Tax on exports	..	..	..	4	3	0	1	0	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	1 763	5 625	9 265	13 863
IDE	..	8	..	0	0	8 022	- 3 323	- 252	- 135	- 152
Tax on lodging	..	0	..	504	1 059	1 384	2 561	2 500	4 119	6 411
Public entertainment tax	..	0	..	240	365	462	689	467	393	1 225
Tax on lotteries, raffles and gambling	..	0	..	267	705	923	1 416	2 114	3 799	5 055
Tax on commercials	..	0	..	4	17	166	210	0	0	0
Various indirect taxes	..	0	..	28	0	1	209	795	1 089	1 324
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	4 730	6 238	9 966	15 271
Mining fees	..	..	..	226	414	1 956	4 730	6 238	9 966	15 271
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	20 560	16 482	17 311	17 461
5210 Recurrent taxes	..	7	666	9 287	21 212	21 793	20 560	16 482	17 311	17 461
5211 Paid by households: motor vehicles	..	3	567	8 878	20 692	21 319	19 880	15 699	16 422	16 311
Tax on motor vehicules	..	..	..	8 878	20 692	21 319	19 880	15 699	16 422	16 311
5212 Paid by others: motor vehicles	..	0	0	301	275	281	439	437	605	705
Tax on federal auto transport	..	..	..	301	275	281	439	437	605	705
5213 Paid in respect of other goods	..	4	99	108	246	193	240	347	285	445
Sport fishing	..	..	..	40	98	59	62	55	69	87
Sport hunting	..	..	..	3	0	0	0	0	0	0
Tax on commercial activities	..	..	..	63	147	50	64	159	39	112
Trade in books and magazines	..	..	..	0	0	0	1	0	0	1
Tax on industrial activities	..	..	..	2	0	82	93	113	113	51
Mining	..	..	..	0	0	1	21	19	64	196
5220 Nonrecurrent 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	44 612	75 671	82 094	115 845
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	44 612	75 671	82 094	115 845
Accessories	..	..	..	5 504	12 403	22 206	23 211	56 793	54 231	83 591
Unallocable between 1000 and 5000 caused in exercices fiscal previous liquidation slopes or of payment	..	..	..	374	222	30	4 168	218	304	328
Additional state and local taxes	..	..	..	1 773	4 280	5 162	17 232	18 660	27 560	31 926
Adjustment	..	0	0	0	0	0	0	843 545	917 268	1 062 434
Non-wastable tax credits against 1000	..	..	..	..	59 065	40 344	43 806	50 476	53 399	43 238
Tax expenditure component	..	..	..	..	35 888	30 635	42 813	49 997	52 887	43 131
Transfer component	..	..	..	..	23 177	9 708	993	479	512	107
Total tax revenue on cash basis	..	771	102 005	767 216	1 382 103	1 716 243	2 953 480	4 148 699	4 452 360	4 948 318
Total tax revenue on accrual basis	..	..	..	..	..	..	..	..	..	..
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.

Table 5.26. Netherlands: Details of tax revenue, 1965-2022

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	10 860	69 982	104 419	166 824	220 950	227 911	255 348	318 601	341 143	378 305
Total tax revenue exclusive of taxes collected for the EU	..	..	102 926	165 227	218 926	225 943	252 272	315 077	337 080	373 220
1000 Taxes on income, profits and capital gains	3 884	22 998	33 689	43 256	62 463	63 581	70 849	97 810	107 846	123 828
1100 Of individuals	3 008	18 383	25 806	25 116	41 414	48 992	52 405	73 116	74 429	76 656
1110 On income and profits	3 007	18 364	25 757	25 057	41 276	48 771	52 167	72 937	74 253	76 448
Income tax	1 359	2 895	2 455	- 880	2 294	2 076	- 2 566	8 109	6 893	5 611
Wage tax	1 466	14 984	22 258	24 433	37 729	46 102	53 953	62 077	65 314	69 284
Dividend tax	123	486	1 044	1 504	1 253	593	780	2 751	2 046	1 553
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	179	176	208
Tax on games of chance	1	18	50	59	138	221	238	179	176	208
1200 Corporate	876	4 615	7 882	18 140	21 049	14 589	18 444	24 694	33 417	47 172
1210 On profits	876	4 615	7 882	18 140	21 049	14 589	18 444	24 694	33 417	47 172
Corporate income and dividend taxes	876	4 615	7 882	18 140	21 049	14 589	18 444	24 694	33 417	47 172
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	96 426	108 685	112 666	124 463
2100 Employees	1 659	11 018	24 109	35 305	40 918	41 637	48 213	40 295	42 179	46 899
2110 On a payroll basis	..	..	..	35 305	40 918	41 637	48 213	40 295	42 179	46 899
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	34 614	44 135	45 071	49 303
2210 On a payroll basis of employers SSC	..	..	..	18 671	25 925	29 351	34 614	44 135	45 071	49 303
2220 On an income tax basis of employers SSC	..	..	..	0	0	0	0	0	0	0
2300 Selfemployed or nonemployed	311	3 158	7 129	10 546	10 229	11 744	13 599	24 255	25 416	28 261
2310 On a payroll basis of self/non-employed SSC	..	..	..	0	0	0	0	0	0	0
2320 On an income tax basis of self/non-employed SSC	..	..	..	10 546	10 229	11 744	13 599	24 255	25 416	28 261
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
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	9 768	13 544	14 110	14 778
4100 Recurrent taxes on immovable property	111	1 021	1 711	3 094	3 488	4 241	6 382	7 910	7 795	7 562
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	3 741	4 769	4 501	4 093
Municipal immovable property tax	..	..	..	1 651	1 368	1 553	1 882	2 243	2 375	2 490
Contributions polder boards	..	..	..	155	274	429	514	638	667	685
Levies on social housing corporations	..	..	..	0	0	76	1 345	1 888	1 459	918
4120 Others	..	..	..	1 288	1 846	2 183	2 641	3 141	3 294	3 469
Municipal immovable property tax	..	..	..	893	1 319	1 488	1 809	2 156	2 282	2 392
Contributions polder boards	..	..	..	395	527	695	832	985	1 012	1 077
4200 Recurrent taxes on net wealth	86	517	554	824	30	23	0	0	0	0
4210 Individual	86	517	554	824	30	23	..	..	..	..
Property tax of individuals	86	517	554	824	30	23	..	..	..	..
4220 Corporate	0	0	0	0	0	0	..	..	..	..
4300 Estate, inheritance and gift taxes	117	336	522	1 483	1 877	1 721	1 614	2 081	2 496	2 614
4310 Estate and inheritance taxes	..	304	472	1 303	1 877	1 721	1 614	2 081	2 496	2 614
Estate tax	..	0	0	0	0	0	0	0	0	0
Inheritance tax	..	304	472	1 303	1 877	1 721	1 614	2 081	2 496	2 614
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	1 772	3 553	3 819	4 602
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	1 772	3 553	3 819	4 602
Tax on capital formation	0	0	0	592	43	0	0	0	0	0
4500 Nonrecurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other nonrecurrent 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	49 472	70 084	71 866	77 889	97 033	105 511	114 037
5100 Taxes on production, sale, transfer, etc	2 943	16 204	25 067	44 871	63 673	64 247	69 315	87 507	95 730	103 572
5110 General taxes	1 344	11 081	17 216	28 857	42 884	42 674	44 922	59 038	65 472	70 458
5111 Value added taxes	0	11 081	17 216	28 849	42 873	42 654	44 879	58 971	65 400	70 458
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	1 344	0	0	8	11	20	43	67	72	0
Turnover tax	1 344	..	..	0	0	0	0	0	0	..
5120 Taxes on specific goods and services	1 600	5 123	7 850	16 014	20 789	21 573	24 393	28 469	30 258	33 114
5121 Excises	880	3 789	5 985	13 755	17 724	18 392	18 020	20 410	21 058	22 399
Excise on spirits	129	463	422	397	335	331	314	321	372	376
Excise on beer	34	123	259	263	310	389	451	384	392	476
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	2 222	3 178	2 909	2 901
Excise on wine	14	82	91	173	257	304	354	329	351	354
Registration tax on motor vehicles	0	613	1 189	2 875	3 647	2 096	1 462	1 501	1 489	1 477
Excise on soft drinks	0	59	186	216	155	156	207	269	268	291
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	4 109	3 888	4 044	3 617
Excise on other mineral oils	41	295	808	2 139	2 965	3 573	3 757	3 483	3 604	3 146
Levies on air pollution	0	27	304	0	0	0	0	0	0	0
Taxes on pollution/resources	0	0	68	462	456	655	345	532	561	549
Levies on energy	0	0	0	2 387	3 333	4 250	4 679	6 409	6 963	9 099
Other excise duties and consumption taxes	0	0	0	0	0	0	0	0	0	0
Other environmental taxes	0	0	0	34	35	15	14	21	16	17
Strategic stockpile tax on mineral oils	0	0	0	68	85	100	106	95	89	96
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	702	971	1 375	1 310	1 679	1 732	2 266	2 533	3 005	3 759
Agriculture levy	338	295	168	0	0	0	0	0	0	0
MCA levy	0	9	0	0	0	0	0	0	0	0
Remaining import duties	364	667	1 207	0	0	0	0	0	0	0
Custom duties collected for the EU			0	1 310	1 679	1 732	2 266	2 533	3 005	3 759
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	3 751	5 283	5 964	6 646
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	2 375	3 048	3 204	3 401
Tourist tax	0	14	32	83	125	131	206	211	240	396
Tax on games of chance	0	0	0	67	109	221	238	181	167	643
Flight tax	0	0	0	0	0	0	0	0	69	164
Bank levies	0	0	0	0	0	0	478	1 095	1 457	1 026
Contribution to EU Single Resolution Fund	..	..	0	0	0	0	454	748	827	1 016
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	356	243	231	310
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	356	243	231	310
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	8 574	9 526	9 781	10 465
5210 Recurrent taxes	165	1 470	2 518	4 601	6 411	7 619	8 410	9 083	9 293	9 425
5211 Paid by households: motor vehicles	27	463	799	2 288	3 211	4 084	4 470	4 784	4 889	4 951
Motor vehicle tax	27	427	744	2 288	3 211	4 084	4 470	4 784	4 889	4 951
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	1 069	1 144	1 169	1 184
Motor vehicle tax	132	590	1 026	554	760	976	1 069	1 144	1 169	1 184
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	2 871	3 155	3 235	3 290
Dog licences	3	23	27	40	54	59	65	50	50	44
Commuter tax	0	5	5	12	21	25	29	39	41	46
Levies on water pollution	1	372	644	1 003	1 220	1 127	1 212	1 351	1 399	1 437
Permission to sell spirits	2	5	0	0	0	0	0	0	0	0
Sewerage charges	0	0	0	650	1 094	1 304	1 531	1 702	1 737	1 761
Levies on manure surplus	0	0	0	18	- 4	2	3	12	7	1
Noise nuisance tax civil aviation	0	0	0	36	55	42	31	1	1	1
5220 Nonrecurrent taxes	2	0	0	0	0	0	164	443	488	1 040
Emission permits	..	..	..	..	..	..	164	443	488	1 040
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	416	1 529	1 010	1 199
6100 Paid solely by business	48	159	254	410	322	326	0	0	0	58
Administrative levies	48	159	254	410	322	326	..	..	..	58
6200 Other	0	0	0	367	646	636	416	1 529	1 010	1 141
Wage Tax reductions	..	..	..	331	497	609	208	1 226	864	770
Other taxes	..	..	..	36	149	14	80	155	- 15	161
Tax revenue from Carribean Netherlands	..	..	..	0	0	13	128	148	161	210
Custom duties collected for the EU	..	..	..	1 310	1 679	1 732	2 266	2 533	3 005	3 759
SRF Contributions collected for the EU			..	..	..	..	454	748	827	1 016
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	255 348	318 601	341 143	378 305
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	255 348	318 601	341 143	378 305
Imputed social contributions	..	..	..	3 808	3 509	3 545	3 160	3 801	4 073	5 220
National Accounts: Taxes and all social contributions	..	..	..	171 962	224 459	231 456	258 508	322 402	345 216	383 525

.. 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.

Table 5.27. New Zealand: Details of tax revenue, 1965-2022

Million NZD

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	1 001	7 594	27 471	39 765	64 046	62 310	81 499	115 596	125 753	130 786
1000 Taxes on income, profits and capital gains	606	5 299	16 370	23 861	40 308	33 494	44 723	65 298	73 629	76 139
1100 Of individuals	394	4 679	13 177	17 126	26 965	23 519	30 297	44 494	51 398	54 402
1110 On income and profits	394	4 679	13 177	17 126	26 965	23 519	30 297	44 494	51 398	54 402
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	11 407	17 819	19 771	17 905
1210 On profits	207	589	1 780	4 914	9 069	7 609	11 407	17 819	19 771	17 905
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	3 019	2 985	2 460	3 832
NRWT	5	24	277	760	1 506	467	733	470	514	618
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	1 660	999	841	2 091
Dividends	0	0	83	71	69	195	626	1 516	1 105	1 123
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 of employers SSC	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis of employers SSC	..	..	..	..	..	..	..	..	..	..
2300 Selfemployed or nonemployed	0	0	0	0	0	0	0	0	0	0
2310 On a payroll basis of self/non-employed SSC	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis of self/non-employed SSC	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
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	5 046	6 359	6 982	7 573
4100 Recurrent taxes on immovable property	84	515	1 722	2 049	3 322	4 031	4 962	6 271	6 885	7 420
Local govt rates and services	81	503	1 550	2 049	3 322	4 031	4 962	6 271	6 885	7 420
Land tax	3	12	172	0	0	0	0	0	0	0
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4300 Estate, inheritance and gift taxes	23	39	80	2	3	2	0	0	0	0
4400 Taxes on financial and capital transactions	9	48	78	61	92	86	84	88	97	153
Instrument duty	7	40	62	51	85	82	84	88	97	153
Cheque duty	2	8	16	10	7	4	0	0	0	0
4500 Nonrecurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other nonrecurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4110 Households	..	..	0	..	..	..	..	..	..	..
4120 Others	..	..	172	..	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4310 Estate and inheritance taxes	21	37	74	0	0	0	..	..	..	..
4320 Gift taxes	2	2	6	2	3	2	..	..	..	..
5000 Taxes on goods and services	280	1 693	9 220	13 792	20 290	24 692	31 728	43 938	45 141	47 074
5100 Taxes on production, sale, transfer, etc	262	1 624	8 680	12 887	18 832	23 107	29 584	41 122	42 352	44 671
5110 General taxes	77	776	6 163	9 885	15 046	19 143	24 587	35 397	36 858	39 661
5111 Value added taxes	0	0	6 163	9 885	15 046	19 143	24 587	35 397	36 858	39 661
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	4 997	5 725	5 494	5 010
5121 Excises	124	548	1 929	2 148	1 627	1 782	2 280	2 111	1 729	951
On alcoholic beverages	37	84	411	436	573	622	672	780	738	785
Beer	33	64	0	201	290	207	262	308	374	393
Wine	0	0	0	100	163	181	216	229	186	197
Spirits	4	20	0	135	120	234	194	243	178	195
Tobacco	33	99	568	764	159	220	362	45	2	0
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	1 185	1 084	802	- 33
NRF fuel excise	49	121	0	0	0	0	0	0	0	0
Local petroleum fuels	0	18	21	27	30	32	33	179	161	176
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	28	23	26	23
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	2 442	3 292	3 493	3 717
On alcoholic beverages			0	106	221	229	276	469	504	505
Beer			0	..	..	..	55	69	76	76
Wine			0	..	..	..	59	85	101	90
Spirits & other alcoholic beverages			0	..	..	..	162	315	327	339
Tobacco			0	76	804	924	1 348	1 593	1 864	1 666
Refined fuels			0	191	528	575	691	1 061	947	1 359
Other tariffs			0	275	304	188	127	169	178	187
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	275	322	272	342
Lottery (national)	1	6	26	167	290	253	260	314	269	342
Lottery (overseas)	0	0	0	0	0	0	0	0	0	0
Racing	12	46	57	39	12	13	15	8	3	0
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	2 144	2 816	2 789	2 403
5210 Recurrent taxes	18	69	539	905	1 458	1 585	2 144	2 816	2 789	2 403
Motor vehicle registration	7	47	154	181	226	172	214	231	234	236
Heavy traffic fees	8	0	285	532	851	1 016	1 381	1 930	1 840	1 414
Accident compensation levies	0	0	0	0	0	0	0	0	0	0
5220 Nonrecurrent 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
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	549	655	715	753
Local authority fees and charges	3	23	100	192	381	397	549	655	715	753
6000 Other taxes	0	0	1	0	31	5	2	1	1	0
6100 Paid solely by business	..	..	0	..	0	0	0	0	0	..
6200 Other	..	..	1	..	31	5	2	1	1	..
Non-wastable tax credits against 1110	..	..	..	1 057	2 568	2 794	2 352	2 958	2 844	2 949
Tax expenditure component	..	..	..	311	873	950	1 254	1 520	1 502	1 558
Transfer component	..	..	..	746	1 695	1 844	1 098	1 438	1 342	1 391
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	82 481	114 305	124 905	131 772
Total tax revenue on accrual basis	..	..	..	39 765	64 046	62 310	81 499	115 596	125 753	130 786
Additional taxes included in National Accounts	..	..	..	..	0	0	2 807	3 838	4 691	5 677
Taxes excluded from National Accounts	..	..	..	..	0	0	- 5 852	- 9 327	- 10 687	- 10 887
Difference in treatment of tax credits	..	..	..	..	873	950	1 254	1 520	1 502	1 558
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	- 1 602	- 8 389	- 823	1 550
National Accounts: Taxes and actual social contributions	..	..	..	..	64 919	63 260	78 106	103 238	120 436	128 684
Imputed social contributions	..	..	..	..	0	0	2 063	2 221	2 417	2 728
National Accounts: Taxes and all social contributions	..	..	..	..	64 919	63 260	80 169	105 459	122 853	131 412

.. 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 taxliability 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: Statistics New Zealand.

Table 5.28. Norway: Details of tax revenue, 1965-2022

Million NOK

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	16 842	133 499	303 297	630 762	990 567	1 087 360	1 200 028	1 340 119	1 787 681	2 479 483
1000 Taxes on income, profits and capital gains	7 316	55 837	106 290	284 853	476 298	512 916	476 301	488 781	881 281	1 510 667
1100 Of individuals	6 671	38 018	79 068	152 677	221 564	257 216	336 126	392 270	459 419	462 977
1110 On income and profits	6 671	38 018	79 068	152 677	221 564	257 216	336 126	392 270	459 419	462 977
Employee social security contributions	1 305	0	0	0	0	0	0	0	0	0
Income taxes	5 366	38 018	79 068	152 677	221 564	257 216	336 126	392 270	459 419	462 977
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	645	17 819	27 222	132 176	254 734	255 700	140 175	96 511	421 862	1 047 690
1210 On profits	..	..	..	132 176	254 734	255 700	140 175	96 511	421 862	1 047 690
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	204 473	243 002	325 130	381 231	401 990	428 463
2100 Employees	0	6 639	25 345	45 162	68 518	81 032	112 662	134 761	142 137	148 315
2110 On a payroll basis	..	..	..	45 162	68 518	81 032	112 662	134 761	142 137	148 315
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	1 716	20 454	50 116	79 242	124 178	148 047	190 923	221 257	232 603	251 048
2210 On a payroll basis of employers SSC	..	..	..	79 242	124 178	148 047	190 923	221 257	232 603	251 048
2220 On an income tax basis of employers SSC	..	..	..	0	0	0	0	0	0	0
2300 Selfemployed or nonemployed	293	1 112	3 901	7 766	11 777	13 923	21 545	25 213	27 250	29 100
2310 On a payroll basis of self/non-employed SSC	..	..	..	7 766	11 777	13 923	21 545	25 213	27 250	29 100
2320 On an income tax basis of self/non-employed SSC	..	..	..	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 unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	2 065	2 217	2 415
4000 Taxes on property	523	2 295	8 887	13 758	24 763	27 875	33 094	43 954	47 637	55 228
4100 Recurrent taxes on immovable property	100	431	2 216	2 724	5 571	7 109	11 177	14 818	15 566	16 091
4110 Households	..	431	2 216	2 724	2 149	3 024	5 437	7 224	7 639	8 083
4120 Others	..	0	0	0	3 422	4 085	5 740	7 594	7 927	8 008
4200 Recurrent taxes on net wealth	341	1 450	5 118	7 039	11 062	12 521	13 196	17 720	18 905	26 924
4210 Individual	235	907	3 692	6 869	10 746	12 169	12 902	17 259	18 454	26 100
4220 Corporate	106	543	1 426	170	316	352	294	461	451	824
4300 Estate, inheritance and gift taxes	45	122	446	1 273	2 576	2 377	295	64	48	32
4310 Estate and inheritance taxes	..	122	446	1 273	2 576	2 377	295	64	48	32
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	8 426	11 352	13 118	12 181
4500 Nonrecurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other nonrecurrent 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	108 747	199 981	285 033	303 567	365 503	424 088	454 556	482 710
5100 Taxes on production, sale, transfer, etc	6 720	45 882	102 901	185 921	266 456	284 646	342 410	403 931	430 625	458 093
5110 General taxes	3 622	24 350	56 656	124 985	189 424	201 802	256 029	312 936	340 400	373 515
5111 Value added taxes	0	24 350	56 656	124 166	188 705	201 184	255 182	311 600	338 900	371 700
Value added tax	..	24 350	56 656	124 166	188 705	201 184	255 182	311 600	338 900	371 700
5112 Sales tax	0	0	0	0	719	618	0	1 336	1 500	1 815
5113 Other	3 622	0	0	819	0	0	847	0	0	0
5120 Taxes on specific goods and services	3 098	21 532	46 245	60 936	77 032	82 844	86 381	90 995	90 225	84 578
5121 Excises	2 338	14 914	37 453	54 871	71 047	76 328	78 845	81 662	79 584	72 681
Stamp duty on tobacco	392	1 076	3 750	6 806	6 815	7 768	7 219	9 127	9 308	7 103
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	5 711	4 409	4 503	4 275
Vehicles transfer tax	395	2 761	4 554	10 956	22 898	21 835	19 355	10 793	9 456	8 133
Chocolate and sweets	123	247	551	789	1 078	1 173	1 324	1 516	0	0
Sugar	0	0	217	230	192	196	206	205	220	174
Non-alcoholic beverages	38	120	487	1 113	1 024	1 739	1 972	3 057	705	0
Electric energy	89	1 515	3 414	5 091	7 079	8 110	9 233	11 322	12 182	9 178
Oil and gas products	0	3 703	8 729	88	92	98	103	111	116	110
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	1 986	1 770	1 796	1 760
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	2 535	3 346	3 683	3 669
Taxes on alcoholic beverages	0	0	0	0	10 338	11 317	12 969	17 976	17 847	16 301
Excise on diesel	0	0	0	4 802	6 424	8 653	10 267	9 588	10 289	9 755
Tax on Co2 emissions, petroleum sector excepted	0	0	0	3 520	4 469	4 682	5 965	8 442	9 479	12 223
5122 Profits of fiscal monopolies	31	395	751	2 534	2 902	3 433	3 869	5 311	5 883	6 137
Profits state wine monopoly	31	30	67	41	32	44	0	0	0	0
Norsk tipping	0	365	684	2 493	2 870	3 389	3 869	5 311	5 883	6 137
5123 Customs and import duties	634	697	1 360	1 944	2 132	2 505	3 305	3 625	4 334	4 123
Customs revenue	615	689	1 305	1 944	2 132	2 505	3 305	3 625	4 334	4 123
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	178	316	363	456
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	138	21	0	962
Excise on race tracks	9	25	15	88	119	114	138	21	..	0
Taxes on specific services	34	49	150	1 298	0	0	0	0	..	962
Pengelotteriet (national lotteries)	45	121	462	0	0	0	0	0	..	0
Excise on lotto games	0	0	606	0	12	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	46	60	61	219
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	5 846	14 060	18 577	18 921	23 093	20 157	23 931	24 617
5210 Recurrent taxes	208	1 272	5 846	14 060	18 577	17 446	22 309	17 751	17 626	20 565
5211 Paid by households: motor vehicles	88	458	1 789	4 435	6 699	7 157	8 400	7 640	7 994	8 631
5212 Paid by others: motor vehicles	108	696	2 072	1 346	712	539	352	330	329	273
5213 Paid in respect of other goods	12	118	1 985	8 279	11 166	9 750	13 557	9 781	9 303	11 661
CO2 tax	0	0	0	3 047	3 385	2 166	4 906	5 713	5 035	7 165
Excise on pharmacies	6	32	59	105	153	80	99	64	69	82
Others	6	86	441	2 354	3 132	3 394	3 809	3 949	4 149	4 363
Tax on emissions of NOX	0	0	0	0	1 207	87	69	55	50	51
TV licence paid by households			1 485	2 773	3 289	4 023	4 674	0	0	0
5220 Nonrecurrent taxes	0	0	0	0	0	1 475	784	2 406	6 305	4 052
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 against 1210	..	..	..	..	994	1 229	2 959	3 654	3 713	3 537
Tax expenditure component	..	..	..	..	350	75	484	821	754	800
Transfer component	..	..	..	..	644	1 154	2 475	2 833	2 959	2 737
Total tax revenue on cash basis	16 842	133 499	303 297	575 989	0	0	0	1 362 295	1 489 963	2 288 674
Total tax revenue on accrual basis	..	..	..	630 762	990 567	1 087 360	1 200 028	1 340 119	1 787 681	2 479 483
Additional taxes included in National Accounts	..	..	0	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	350	75	484	821	754	800
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	..	..	..	630 762	990 917	1 087 435	1 200 512	1 340 940	1 788 435	2 480 283
Imputed social contributions	..	..	..	2 076	2 931	3 164	3 870	5 530	6 453	6 195
National Accounts: Taxes and all social contributions	..	..	..	632 838	993 848	1 090 599	1 204 382	1 346 470	1 794 888	2 486 478

.. 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.

Table 5.29. Poland: Details of tax revenue, 1965-2022

Million PLN

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	..	..	..	247 064	412 656	454 660	586 263	834 473	969 137	1 061 095
Total tax revenue exclusive of taxes collected for the EU	..	..	..	247 064	410 945	452 961	583 369	830 079	963 226	1 052 655
1000 Taxes on income, profits and capital gains	..	..	..	50 268	93 795	91 026	117 078	175 845	209 268	224 023
1100 Of individuals	..	..	..	32 415	61 471	62 901	83 974	122 973	140 681	138 258
Individual income tax	..	..	..	32 415	61 403	62 818	83 861	122 817	140 465	138 019
Tax on winnings from lottery or gambling	..	..	..	0	68	83	113	156	216	239
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	17 853	32 324	28 125	33 104	52 872	68 587	85 765
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	97 411	141 457	157 432	225 711	318 636	344 720	396 507
2100 Employees	..	..	..	42 606	51 745	60 158	92 607	133 065	149 781	173 427
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	41 834	56 016	66 893	88 749	120 856	125 870	144 069
2210 On a payroll basis of employers SSC	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis of employers SSC	..	..	..	..	..	..	..	..	..	..
2300 Selfemployed or nonemployed	..	..	..	12 971	33 696	30 381	44 355	64 715	69 069	79 011
2310 On a payroll basis of self/non-employed SSC	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis of self/non-employed SSC	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	0	0	0	0	0	0	0
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	1 628	3 081	3 720	4 028	7 683	14 531	17 154
Rehabilitation fund contribution	..	..	..	1 508	2 860	3 370	3 621	4 937	5 331	5 923
Wage guarantee fund contribution	..	..	..	120	221	350	407	416	488	561
Receipts from employers' obligatory payments to the Fundusz Solidarno?ciowy				0	0	0	0	2 330	8 712	10 670
4000 Taxes on property	..	..	..	10 584	17 116	19 068	24 637	30 293	33 611	35 795
4100 Recurrent taxes on immovable property	..	..	..	8 404	13 515	16 399	22 206	26 454	28 064	30 084
Agricultural tax-local	..	..	..	720	906	969	1 579	1 628	1 635	1 685
Forest tax-local	..	..	..	96	157	165	230	301	306	330
Real estate tax-local	..	..	..	7 588	12 452	15 265	20 397	24 525	26 123	28 069
4110 Households	..	..	..	2 348	3 613	4 555	6 549	7 796	8 339	8 976
4120 Others	..	..	..	6 056	9 902	11 844	15 657	18 658	19 725	21 108
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	246	313	425	555
Inheritance and gift tax-local	..	..	..	172	328	290	246	313	425	555
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	2 008	3 273	2 379	2 185	3 526	5 122	5 156
Tax on civil law transactions and stamp tax	..	..	..	2 008	3 273	2 379	2 185	3 526	5 122	5 156
4500 Nonrecurrent taxes	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other nonrecurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	86 880	156 683	182 820	214 162	301 030	365 723	386 097
5100 Taxes on production, sale, transfer, etc	..	..	..	84 885	151 804	176 044	206 197	283 817	344 650	351 536
5110 General taxes	..	..	..	51 615	97 848	109 717	125 895	185 964	228 088	226 721
5111 Value added taxes	..	..	..	51 615	97 848	109 717	125 895	185 964	225 140	223 395
5112 Sales tax	..	..	..	0	0	0	0	0	2 948	3 326
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	53 956	66 327	80 302	97 853	116 562	124 815
5121 Excises	..	..	..	27 170	49 376	62 016	70 632	81 754	98 366	102 139
On domestic excise products, of which	..	..	..	24 213	45 752	58 935	62 442	77 649	92 044	95 029
On spirits	..	..	..	4 309	5 000	6 154	6 655	8 743	8 953	10 115
On fuels	..	..	..	11 056	22 128	26 545	29 874	39 975	45 156	43 411
On other products				488	3 298	5 270	4 332	3 806	10 629	10 654
On tobacco	..	..	..	6 143	11 973	17 348	17 788	21 455	23 342	25 900
On beer	..	..	..	1 758	2 975	3 303	3 547	3 425	3 245	3 646
On wine	..	..	..	459	378	315	246	229	247	260
On electronic cigarette liquid and novelty products	..	..	..	0	0	0	0	16	472	1 043
On imported excise products, of which	..	..	..	2 957	3 624	3 081	8 190	4 105	4 901	5 511
On spirits	..	..	..	90	253	311	267	500	690	692
On fuels	..	..	..	2 031	2 045	1 051	5 650	928	1 100	1 391
On tobacco	..	..	..	18	214	114	86	52	48	51
On beer	..	..	..	26	12	14	53	70	76	81
On wine	..	..	..	71	106	133	139	194	231	247
On electronic cigarette liquid and novelty products	..	..	..	0	0	0	0	9	53	91
On other products				721	994	1 458	1 995	2 352	2 703	2 958
Levy on foodstuffs				0	0	0	0	0	1 421	1 599
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	5 038	1 711	1 627	2 823	4 394	5 911	8 440
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	1 974	5 795	10 582	10 907	12 472
Taxes and payments of financial institutions	..	..	..	443	189	375	4 472	3 485	2 525	2 495
Gambling tax	..	..	..	619	1 108	1 599	1 323	2 366	3 030	3 855
Tax from some financial institutions	..	..	..	0	0	0	0	4 731	5 352	6 122
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	1 572	710	1 052	1 123	1 378	1 764
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	1 995	4 879	6 776	7 965	17 213	21 073	34 561
5210 Recurrent taxes	..	..	..	433	2 383	3 667	4 317	3 596	4 048	6 280
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	2 383	3 667	4 317	3 596	4 048	6 280
5220 Nonrecurrent taxes	..	..	..	1 562	2 496	3 109	3 648	13 617	17 025	28 281
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	293	524	594	647	986	1 284	1 519
Abolished taxes	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	0	0	0	0	0	0	0
6200 Other	..	..	..	293	524	594	647	986	1 284	1 519
Custom duties collected for the EU	..	..	..	..	1 711	1 627	2 823	4 394	5 911	8 440
Total tax revenue on cash basis	..	..	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	247 064	412 656	454 660	586 263	834 473	969 137	1 061 095
Additional taxes included in National Accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	..	..	..	..	..	..	..
Capital transfer for uncollected revenue	..	..	..	1 025	1 371	1 406	2 229	3 201	3 495	3 982
Voluntary social security contributions	..	..	..	..	..	..	49	48	48	50
Miscellaneous differences	..	..	..	..	..	..	..	..	..	1 057 163
National Accounts: Taxes and actual social contributions	..	..	..	246 039	411 285	453 254	584 083	831 323	965 690	25 147
Imputed social contributions	..	..	..	777	10 848	13 841	17 423	20 429	22 548	1 082 310
National Accounts: Taxes and all social contributions	..	..	..	252 943	422 133	467 095	601 506	851 752	988 238	0

.. Not available

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

Source: Ministry of Finance, Economic Department.

Table 5.30. Portugal: Details of tax revenue, 1965-2022

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	99	1 798	14 825	39 705	55 885	54 541	61 788	70 510	76 015	87 277
Total tax revenue exclusive of taxes collected for the EU	..	..	14 675	39 501	55 695	54 363	61 630	70 179	75 644	86 754
1000 Taxes on income, profits and capital gains	24	355	3 805	11 691	15 546	14 585	18 762	19 534	20 179	24 993
1100 Of individuals	..	..	2 350	6 768	9 328	9 637	13 149	13 994	14 973	16 911
Individual income tax	..	..	2 350	6 768	9 328	9 637	13 149	13 994	14 973	16 911
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	1 182	4 744	6 128	4 936	5 614	5 540	5 206	8 082
Corporate income tax	..	..	1 088	4 457	5 815	4 670	5 405	5 193	4 908	7 706
Local corporate income tax ("Derrama")	..	..	84	287	313	266	208	347	297	375
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	178	90	12	0	0	0	0
Tax on wages and professional income	2	93	9	0	0	0	0	..	..	..
Industrial tax	7	108	129	0	0	0	0	..	..	..
Tax on income from movable capital	2	71	1	0	0	0	0	..	..	..
Property income tax	3	23	17	0	0	0	0	..	..	..
Agricultural income tax	0	0	1	0	0	0	0	..	..	..
Complementary income tax	4	43	58	0	0	0	0	..	..	..
Tax on capital gains	0	3	1	0	0	0	0	..	..	..
Taxes abolished by DL 442-A/88 and DL 442-B/88	0	0	0	0	0	0	0	..	..	..
Other	6	15	58	178	90	12	0	..	..	..
2000 Social security contributions	22	531	4 026	10 168	14 305	15 462	16 182	20 943	22 471	24 734
2100 Employees	8	203	1 470	4 286	6 344	6 670	6 992	8 290	8 986	9 689
2110 On a payroll basis	8	203	1 470	4 286	6 344	6 670	6 992	8 290	8 986	9 689
Compulsory employee's social contributions	8	203	1 470	4 286	6 344	6 670	6 992	8 290	8 986	9 689
2120 On an income tax basis	0	0	0	0	0	0	0	0	0	0
2200 Employers	13	318	2 413	5 882	7 961	8 792	9 191	12 653	13 485	15 045
2210 On a payroll basis of employers SSC	13	318	2 413	5 882	7 961	8 792	9 191	12 653	13 485	15 045
Employers' social contributions	13	318	2 413	5 882	7 961	8 792	9 191	12 653	13 485	15 045
2220 On an income tax basis of employers SSC	0	0	0	0	0	0	0	0	0	0
2300 Selfemployed or nonemployed	0	10	143	0	0	0	0	0	0	0
Compulsory social contributions by self-employed	0	10	143	..	..	..	..	..	..	..
2310 On a payroll basis of self/non-employed SSC	..	..	0	..	..	..	..	..	..	..
2320 On an income tax basis of self/non-employed SSC	..	..	0	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
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	2 330	2 028	2 307	2 888	3 329	3 731
4100 Recurrent taxes on immovable property	0	0	133	508	1 008	1 112	1 535	1 632	1 612	1 639
Real estate tax	..	..	133	508	1 008	1 112	1 535	1 632	1 612	1 639
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	0	0	0	0
Inheritance and gift taxes	2	4	74	0	0	0	..	0	..	0
4310 Estate and inheritance taxes	..	..	0	103	10	2	..	0	..	0
4320 Gift taxes	..	..	0	0	0	0	..	0	..	0
4400 Taxes on financial and capital transactions	2	21	195	857	1 312	914	772	1 256	1 717	2 093
Real estate transfer tax	2	21	195	674	973	595	569	949	1 313	1 659
Stamp duty on registrations and mortgages	0	0	0	34	45	35	49	7	9	10
Stamp duty on the raising of capital	0	0	0	0	9	1	0	0	0	0
Stamp duty on real estate transactions	0	0	0	150	285	201	154	300	394	423
Special Tax on capital transfers			0	0	0	83	0	0	0	0
4500 Nonrecurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other nonrecurrent 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	16 283	23 494	22 238	24 194	26 702	29 610	33 401
5100 Taxes on production, sale, transfer, etc	44	810	6 440	15 858	22 841	21 485	23 112	25 209	28 057	31 435
5110 General taxes	0	290	2 906	9 733	14 333	13 527	15 368	16 803	19 186	22 711
5111 Value added taxes	0	0	2 899	9 733	14 333	13 527	15 368	16 803	19 186	22 711
VAT	..	..	2 899	9 733	14 333	13 527	15 368	16 803	19 186	22 711
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	6 125	8 508	7 958	7 744	8 406	8 872	8 723
5121 Excises	15	295	2 052	4 496	5 937	5 653	5 211	5 490	5 772	5 222
Excise duties on tobacco	3	62	362	1 077	1 165	1 496	1 357	1 474	1 473	1 596
Excise duties on beer	1	0	55	87	97	80	75	82	89	110
Tax on motor vehicle sales	1	59	304	1 239	1 221	832	585	447	432	455
Tax on oil products	6	166	1 251	1 969	3 320	3 126	3 069	3 298	3 551	2 793
Excise duties on alcoholic beverages	0	0	23	123	126	112	115	105	137	168
Excise duties on alcohol	0	0	0	1	1	1	0	1	0	0
Tax on sugary soft drinks	0	0	0	0	0	0	0	52	51	59
Other	4	7	59	0	6	6	11	30	39	40
5122 Profits of fiscal monopolies	0	0	0	261	521	425	582	628	652	685
5123 Customs and import duties	21	96	511	204	190	177	158	203	238	365
Import levies	14	36	392	0	0	0	0	0	0	0
Import surtax	0	26	1	0	0	0	0	0	0	0
Agricultural Levies			0	0	0	0	0	0	0	0
Levy on sugar and isoglucse			0	0	0	0	0	0	0	0
Other	6	34	119	0	0	0	0	0	0	0
Custom duties collected for the EU			0	204	190	177	158	203	238	365
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	1 116	1 679	1 539	1 523	1 879	2 004	2 239
Tax on insurance premiums	0	6	47	131	170	215	218	277	302	320
Stamp duty on bank transactions	1	24	405	330	694	619	464	595	627	671
Stamp duty on debt related operations, interest and leasing of buildings	0	0	22	258	386	293	144	136	141	150
Stamp duty on insurance premiums	0	0	0	248	335	325	313	419	446	477
Bank levies	0	0	0	100	48	46	353	412	433	487
Other	2	8	73	47	46	40	30	40	55	133
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	6	91	424	48	182	163	269	207	205	212
Stamp taxes (miscellaneous)	6	91	424	36	48	111	251	201	194	207
Other	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	12	134	52	18	6	11	5
5200 Taxes on use of goods and perform activities	4	27	115	384	622	736	1 069	1 478	1 539	1 957
5210 Recurrent taxes	4	27	115	384	621	736	990	1 255	1 282	1 441
5211 Paid by households: motor vehicles	0	4	15	55	94	139	209	230	236	254
Local tax on vehicles	..	4	15	55	94	139	209	230	236	254
5212 Paid by others: motor vehicles	2	10	20	67	132	180	330	453	460	505
Local tax on vehicles	0	2	6	0	0	0	0	0	0	0
Road taxes	2	8	14	67	132	180	330	453	460	505
5213 Paid in respect of other goods	2	13	80	261	396	417	451	571	587	682
Gambling tax	0	3	72	110	140	143	108	223	217	261
Tax on the use, carrying and possession of weapons	0	0	1	3	6	4	5	4	4	5
Tax on motor vehicles - compensation	2	8	0	0	0	0	0	0	0	0
Hunting and fishery licenses	0	1	4	1	7	12	13	12	16	16
Fee for the use of water resources	0	0	0	0	2	19	19	19	21	23
Other	0	1	2	148	241	239	307	313	329	378
5220 Nonrecurrent taxes	0	0	0	0	0	0	80	223	257	516
Special tax on motor vehicles	..	..	0	..	0	0	0	0	0	0
Emissions permits			0	..	0	0	80	223	256	514
Tax on noise			0	..	0	0	0	1	1	2
5300 Unallocable between 5100 and 5200	0	0	0	41	31	17	13	15	14	9
Miscellaneous taxes on production	..	..	..	41	31	17	13	15	14	9
6000 Other taxes	0	3	37	95	211	227	342	444	426	418
6100 Paid solely by business	0	2	17	90	200	210	341	443	425	414
General services and licenses granted to corporations	0	2	17	90	200	210	341	443	425	414
6200 Other	0	0	20	5	11	16	1	1	1	4
Fees collected by courts of justice	0	0	0	0	0	0	0	0	0	0
Miscellaneous taxes	0	0	20	5	11	16	1	1	1	4
Customs duties collected for the EU	..	..	..	204	190	177	158	203	238	365
SRF Contributions collected for the EU			..	..	..	..	..	128	133	158
Total tax revenue on cash basis	99	1 798	14 825	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	39 705	55 885	54 541	61 788	70 510	76 015	87 277
Additional taxes included in National Accounts	..	..	..	5	7	14	18	21	24	25
Taxes 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	..	..	0	0	0	0	0	0	0	0
Miscellaneous differences	..	..	0	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	39 710	55 892	54 555	61 806	70 532	76 039	87 302
Imputed social contributions	..	..	..	3 292	5 592	5 906	4 602	4 656	4 863	4 907
National Accounts: Taxes and all social contributions	..	..	..	43 002	61 484	60 461	66 408	75 188	80 902	92 209

.. Not available

Note: Fiscal year ending 31 December. From 1995, data are on accrual basis.

Source: Instituto Nacional de Estatística.

Table 5.31. Slovak Republic: Details of tax revenue, 1965-2022

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	..	..	..	10 648	18 456	19 159	26 049	32 500	35 496	38 429
Total tax revenue exclusive of taxes collected for the EU	..	..	..	10 648	18 321	19 016	25 930	32 362	35 335	38 240
1000 Taxes on income, profits and capital gains	..	..	..	2 181	3 844	3 601	5 542	6 535	7 682	8 453
1100 Of individuals	..	..	..	1 055	1 820	1 790	2 464	3 500	3 760	4 126
1110 On income and profits	..	..	..	1 055	1 820	1 790	2 464	3 500	3 760	4 126
Wages and salaries withholding	..	..	..	0	0	0	0	0	0	0
Of unicorporated individuals	..	..	..	0	0	0	0	0	0	0
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	813	1 835	1 659	2 917	2 800	3 633	4 012
1210 On profits	..	..	..	0	0	0	0	0	0	0
1220 On capital gains	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	314	189	152	162	235	290	315
2000 Social security contributions	..	..	..	4 409	7 244	8 154	10 897	14 229	15 261	15 968
2100 Employees	..	..	..	901	1 700	2 077	2 410	3 477	3 724	4 010
Retirement	..	..	..	0	0	0	0	0	0	0
State employment policy	..	..	..	0	0	0	0	0	0	0
Health insurance	..	..	..	0	0	0	0	0	0	0
Sick leave	..	..	..	0	0	0	0	0	0	0
2110 On a payroll basis	..	..	..	901	1 700	2 077	2 410	3 477	3 724	4 010
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	..	..	2 850	3 914	4 579	6 319	8 650	9 142	9 465
Retirement	..	..	..	0	0	0	0	0	0	0
State employment policy	..	..	..	0	0	0	0	0	0	0
Health insurance	..	..	..	0	0	0	0	0	0	0
Sick leave	..	..	..	0	0	0	0	0	0	0
2210 On a payroll basis of employers SSC	..	..	..	2 850	3 914	4 579	6 319	8 650	9 142	9 465
2220 On an income tax basis of employers SSC	..	..	..	0	0	0	0	0	0	0
2300 Selfemployed or nonemployed	..	..	..	658	1 631	1 498	2 168	2 103	2 395	2 493
Retirement	..	..	..	0	0	0	0	0	0	0
State employment policy	..	..	..	0	0	0	0	0	0	0
Health insurance	..	..	..	0	0	0	0	0	0	0
Sick leave	..	..	..	0	0	0	0	0	0	0
2310 On a payroll basis of self/non-employed SSC	..	..	..	658	1 631	1 498	2 168	2 103	2 395	2 493
2320 On an income tax basis of self/non-employed SSC	..	..	..	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 unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	194	245	277	335	438	466	469
4100 Recurrent taxes on immovable property	..	..	..	143	243	277	335	438	466	469
4110 Households	..	..	..	28	22	25	29	36	37	37
4120 Others	..	..	..	114	222	252	306	402	428	432
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	8	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	3	0	0	0	..	..	..
4320 Gift taxes	..	..	..	5	0	0	0	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	43	1	0	0	0	0	0
Real property transfer tax	..	..	..	30	1	0	0	0	0	0
4500 Nonrecurrent taxes	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other nonrecurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	3 864	7 123	7 127	9 275	11 298	12 087	13 540
5100 Taxes on production, sale, transfer, etc	..	..	..	3 631	6 580	6 573	8 573	10 371	11 142	12 524
5110 General taxes	..	..	..	2 168	4 147	4 182	5 423	6 820	7 494	8 441
5111 Value added taxes	..	..	..	2 168	4 147	4 182	5 423	6 820	7 494	8 441
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	1 464	2 433	2 391	3 151	3 551	3 648	4 083
5121 Excises	..	..	..	971	2 171	2 081	2 567	2 752	2 958	2 797
On hydrocarbon fuels and lubricants	..	..	..	617	1 118	1 032	1 139	1 196	1 237	1 294
On alcohol and liquers	..	..	..	143	201	197	205	208	216	238
On beer	..	..	..	43	66	56	57	57	55	56
On wine	..	..	..	12	4	4	4	5	5	5
On tobacco products	..	..	..	156	783	602	665	732	852	901
On electricity	..	..	..	0	0	16	13	12	10	12
On coal	..	..	..	0	0	1	0	0	0	0
On natural gas	..	..	..	0	0	24	23	24	25	24
Green energy				0	0	150	459	519	559	266
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	437	136	143	119	121	138	163
Customs duties	..	..	..	122	136	143	119	121	138	163
Import surcharges	..	..	..	315	0	0	0	0	0	0
Other customs revenues	..	..	..	0	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	2	3	3	3
5126 Taxes on specific services	..	..	..	55	125	167	462	675	548	1 120
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	..	..	..	231	438	421	549	723	723	792
5210 Recurrent taxes	..	..	..	219	372	384	470	453	455	489
5211 Paid by households: motor vehicles	..	..	..	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	93	153	153	204	200	203	202
5213 Paid in respect of other goods	..	..	..	127	219	231	266	253	252	287
5220 Nonrecurrent taxes	..	..	..	12	66	37	79	270	267	303
5300 Unallocable between 5100 and 5200	..	..	..	2	105	134	153	204	222	225
6000 Other taxes	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Custom duties collected for the EU	..	..	..	..	136	143	119	121	138	162
SRF Contributions collected for the EU				..	..	..	..	17	24	27
Non-wastable tax credits against 1110	..	..	..	..	252	276	261	368	359	509
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
"Non-wastable tax credits against 1210	"	..	..	..	..	0	0	0	0	0
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	..	..	..	10 843	18 033	18 358	25 757	31 087	33 799	37 011
Total tax revenue on accrual basis	..	..	..	10 648	18 456	19 159	26 049	32 500	35 496	38 429
Additional taxes included in National Accounts	..	..	..	53	33	47	43	4	30	32
Taxes excluded from National Accounts	..	..	..	0	- 103	- 131	- 149	- 201	- 219	- 221
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	22	31	11	12	29	28
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	10 702	18 409	19 106	25 953	32 315	35 337	38 268
Imputed social contributions	..	..	..	19	80	143	171	258	344	343
National Accounts: Taxes and all social contributions	..	..	..	10 721	18 488	19 250	26 124	32 572	35 681	38 611

.. Not available

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

Source: Ministry of Finance.

Table 5.32. Slovenia: Details of tax revenue, 1965-2022

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	..	..	..	7 114	13 377	13 758	14 498	17 692	20 003	21 335
Total tax revenue exclusive of taxes collected for the EU	..	..	..	7 114	13 292	13 698	14 430	17 621	19 913	21 219
1000 Taxes on income, profits and capital gains	..	..	..	1 280	3 041	2 692	2 547	3 403	4 123	4 288
1100 Of individuals	..	..	..	1 041	1 919	2 020	1 977	2 466	2 829	2 954
1110 On income and profits	..	..	..	1 039	1 916	2 017	1 974	2 463	2 826	2 948
Personal income tax	..	..	..	1 039	1 916	2 017	1 974	2 463	2 826	2 948
Special contribution for the reconstruction of the Posocje region	..	..	..	0	0	0	0	0	0	0
1120 On capital gains	..	..	..	2	3	3	3	2	3	6
Taxes on winnings from lottery and gambling	..	..	..	2	3	3	3	2	3	6
1200 Corporate	..	..	..	216	1 116	668	568	935	1 291	1 332
1210 On profits	..	..	..	216	1 116	668	568	935	1 291	1 332
1220 On capital gains	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	24	5	4	2	2	3	3
Tax on income - copy rights, patents and trademarks	..	..	..	24	5	4	2	2	3	3
Tax on profits due to changes in land use	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	2 820	5 046	5 761	5 983	7 908	8 561	9 134
2100 Employees	..	..	..	1 447	2 490	2 785	2 910	3 895	4 263	4 560
2110 On a payroll basis	..	..	..	1 447	2 490	2 785	2 910	3 895	4 263	4 560
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	..	..	1 012	1 852	2 070	2 135	2 865	3 139	3 348
2210 On a payroll basis of employers SSC	..	..	..	1 012	1 852	2 070	2 135	2 865	3 139	3 348
2220 On an income tax basis of employers SSC	..	..	..	0	0	0	0	0	0	0
2300 Selfemployed or nonemployed	..	..	..	361	705	906	938	1 148	1 159	1 226
2310 On a payroll basis of self/non-employed SSC	..	..	..	361	705	906	938	1 148	1 159	1 226
2320 On an income tax basis of self/non-employed SSC	..	..	..	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 unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	289	418	28	20	22	24	27
Payroll tax	..	..	..	272	391	0	0	0	0	0
Tax on work contracts	..	..	..	18	27	28	20	22	24	27
4000 Taxes on property	..	..	..	120	206	222	241	295	322	347
4100 Recurrent taxes on immovable property	..	..	..	81	140	173	199	237	251	261
4110 Households	..	..	..	17	38	46	56	72	74	77
Property tax on weekend cottages	..	..	..	1	1	1	1	1	1	1
Compensation on the use of building ground - paid by individuals	..	..	..	16	37	45	56	71	73	76
Tax on immovable property of higher value	..	..	..	0	0	0	0	0	0	0
4120 Others	..	..	..	65	102	127	142	164	176	183
Property tax on buildings	..	..	..	2	3	3	4	7	7	8
Compensation on the use of building ground - paid by legal entities	..	..	..	63	100	124	139	157	169	175
4200 Recurrent taxes on net wealth	..	..	..	4	0	0	0	0	0	0
4210 Individual	..	..	..	0	..	..	..	..	..	..
4220 Corporate	..	..	..	4	..	..	..	..	..	..
Tax on balance wealth paid by banks	..	..	..	4	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	2	9	14	8	10	11	17
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	23	57	32	29	40	54	55
Taxes on the sale of immovable property - from legal entities	..	..	..	11	19	7	7	7	9	7
Taxes on the sale of immovable property - from individuals	..	..	..	12	38	25	23	33	44	48
4500 Nonrecurrent taxes	..	..	..	10	0	2	4	8	6	14
4510 On net wealth	..	..	..	0	..	0	0	0	0	0
4520 Other nonrecurrent taxes	..	..	..	10	..	2	4	8	6	14
Payments for the change of use of agricultural and forest land	..	..	..	10	..	0	2	2	4	3
Granting of easements and the creation of building rights	..	..	..	0	..	2	3	6	2	10
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
Property tax on boats	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	2 604	4 666	5 055	5 707	6 065	6 973	7 538
5100 Taxes on production, sale, transfer, etc	..	..	..	2 483	4 451	4 840	5 331	5 625	6 524	7 047
5110 General taxes	..	..	..	1 642	2 941	2 929	3 224	3 554	4 305	4 681
5111 Value added taxes	..	..	..	1 611	2 941	2 929	3 224	3 554	4 305	4 681
Value added tax	..	..	..	1 599	2 923	2 926	3 220	3 553	4 299	4 674
Negative compensation of farmers in a VAT flat rate system	..	..	..	12	18	3	4	1	6	7
5112 Sales tax	..	..	..	8	0	0	0	0	0	0
Customs duties paid by individuals	..	..	..	1	..	..	..	..	..	..
Special import duties and customs charges	..	..	..	7	..	..	..	..	..	..
5113 Other	..	..	..	23	0	0	0	0	0	0
Turnover tax on goods	..	..	..	11	..	..	..	..	..	..
Turnover tax on services	..	..	..	12	..	..	..	..	..	..
Special turnover tax on alcohol	..	..	..	0	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	..	841	1 510	1 911	2 107	2 071	2 220	2 366
5121 Excises	..	..	..	581	1 196	1 555	1 626	1 588	1 695	1 705
Alcohol and alcoholic drinks	..	..	..	39	71	89	108	112	118	125
Mineral oil and gas	..	..	..	405	758	1 016	1 033	852	929	930
Tobacco	..	..	..	97	301	391	419	404	422	471
Duty free shops - alcohol and alcoholic drinks	..	..	..	3	0	0	0	0	0	0
Duty free shops - tobacco	..	..	..	17	0	0	0	0	0	0
Electric power and coal	..	..	..	0	4	19	34	31	32	17
Tax on the sales of new motor vehicles	..	..	..	18	60	40	26	26	14	18
Tax on the sales of used motor vehicles	..	..	..	2	2	0	0	0	0	0
Additional tax on motor vehicles	..	..	..	0	0	0	6	7	0	0
Support for produced electricity from RES and CHP				0	0	0	0	156	180	143
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	158	85	60	53	62	82	104
Import duties	..	..	..	151	0	0	0	0	0	0
Levies on imported agricultural products	..	..	..	7	0	0	0	0	0	0
Custom duties collected for the EU			..	0	85	60	53	62	82	104
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	..	..	..	102	230	296	428	421	443	557
Tax on special gambling (gambling in casinos)	..	..	..	25	64	53	48	26	22	46
Tax on classical gambling (lottery...)	..	..	..	1	3	3	3	3	3	4
Special tax on slot machines	..	..	..	4	0	0	0	0	0	0
Tax on insurance services	..	..	..	37	65	69	82	102	108	116
Sojourn tax	..	..	..	3	7	7	11	15	16	24
Concessions	..	..	..	1	29	40	79	64	66	90
Concessions duties on special gambling (gambling in casinos)	..	..	..	26	55	47	37	23	18	40
Fire protection tax	..	..	..	4	6	7	8	10	10	11
Tax on lottery tickets	..	..	..	0	0	0	17	18	19	22
Tax on financial services	..	..	..	0	0	0	57	67	76	78
FIHO, FSO	..	..	..	0	0	25	27	24	24	30
SOS	..	..	..	0	0	23	11	9	11	14
Tax on balance wealth paid by banks	..	..	..	0	0	0	2	0	0	0
Commodity reserve fund	..	..	..	0	0	21	32	26	29	34
Deposit Guarantee Fund	..	..	..	0	0	0	16	31	35	43
Promotional tax of STO				0	0	0	0	3	4	5
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
Sugar levy	..	..	..	..	0	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	121	215	215	377	440	449	491
5210 Recurrent taxes	..	..	..	121	215	215	353	375	384	361
5211 Paid by households: motor vehicles	..	..	..	49	87	86	118	128	130	132
Registration fees on motor vehicles, boats and airplanes paid by individuals	..	..	..	49	87	86	118	128	130	132
5212 Paid by others: motor vehicles	..	..	..	12	21	20	27	32	33	34
Registration fees on motor vehicles, boats and airplanes paid by legal entities	..	..	..	12	21	20	27	32	33	34
Registration fees on tractors	..	..	..	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	..	59	107	110	208	215	221	195
Charges on the use of water	..	..	..	4	22	23	32	32	31	31
Taxes on waste pollution	..	..	..	7	10	3	2	1	1	2
Taxes on air pollution - caused by gas and hard fuels	..	..	..	3	8	10	13	16	16	13
Contribution of Nuclear power plant to finance its de-composition	..	..	..	16	8	8	8	6	6	6
Indemnity for the restricted use of area on the territory of Nuclear power plant	..	..	..	0	7	10	12	6	6	6
Taxes on air pollution	..	..	..	29	21	23	114	112	118	93
Special water tax	..	..	..	0	30	33	27	24	23	23
Markup on toll				0	0	0	0	12	13	13
Transhipment fee in the port of Koper				0	0	0	0	6	6	8
5220 Nonrecurrent taxes	..	..	..	0	0	0	24	65	65	130
Emission permits	..	..	..	..	..	..	24	65	65	130
Contribution from excess market revenues in the field of energy				..	..	..	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	..	..	..	..	..	..	..	..	..	..
Customs duties collected for the EU	..	..	..	..	85	60	53	62	82	104
SRF Contributions collected for the EU			..	..	..	..	16	9	9	11
Total tax revenue on cash basis	..	..	..	7 135	13 140	13 605	14 560	0	0	0
Total tax revenue on accrual basis	..	..	..	7 114	13 377	13 758	14 498	17 692	20 003	21 335
Additional taxes included in National Accounts	..	..	..	..	..	87	94	96	97	99
Radio and television licence fee	..	..	..	..	..	87	94	96	97	99
Taxes excluded from National Accounts	..	..	..	..	..	..	..	0	0	0
Difference in treatment of tax credits	..	..	..	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	- 7	- 35	- 17	- 2	- 25	- 5	- 2
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	..	..	..	7 107	13 342	13 828	14 590	17 764	20 095	21 432
Imputed social contributions	..	..	..	39	81	100	118	165	180	173
National Accounts: Taxes and all social contributions	..	..	..	7 146	13 423	13 928	14 708	17 929	20 275	21 605

.. Not available

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

Source: Statistical Office of the Republic of Slovenia.

Table 5.33. Spain: Details of tax revenue, 1965-2022

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	1 238	22 002	103 662	214 114	391 648	335 563	364 683	412 288	462 189	506 104
Total tax revenue exclusive of taxes collected for the EU	..	..	..	213 067	389 927	334 019	362 175	409 786	459 182	502 183
1000 Taxes on income, profits and capital gains	304	5 714	31 763	60 145	130 081	93 798	102 645	119 782	137 742	158 705
1100 Of individuals	177	4 481	22 527	41 248	80 719	74 118	78 896	97 764	105 449	122 151
Personal income tax	..	..	22 527	40 366	79 973	73 534	78 586	97 470	105 073	121 568
Income tax of non-residents	..	..	0	882	746	584	310	294	376	583
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	114	1 119	9 146	18 897	49 362	19 680	23 749	22 018	32 293	36 554
Corporate income tax	..	..	9 146	18 597	47 499	17 567	22 471	20 752	30 686	34 029
Income tax of non-residents (legal persons)	..	..	0	300	1 863	2 113	1 278	1 266	1 607	2 525
1210 On profits	..	..	..	..	..	..	..	..	..	..
Tax on commercial activity	..	..	..	..	..	..	..	..	..	..
Special tax 4 percent	..	..	..	..	..	..	..	..	..	..
Taxes on profits	..	..	..	..	..	..	..	..	..	..
Temporary levy on credit institutions and specialised credit institutions				..	..	..	..	..	..	..
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	13	114	91	0	0	0	0	0	0	0
Local taxes	13	114	0	..	..	..	..	..	..	..
Other taxes	0	0	91	..	..	..	..	..	..	..
2000 Social security contributions	350	10 682	36 722	74 683	127 088	127 235	122 835	154 315	163 824	172 438
2100 Employees	81	2 376	5 976	11 711	19 625	19 423	18 783	22 229	24 091	26 263
2110 On a payroll basis	..	..	5 976	11 711	19 625	19 423	18 783	22 229	24 091	26 263
2120 On an income tax basis	..	..	0	..	..	..	..	..	..	..
2200 Employers	269	8 306	26 385	54 226	93 234	89 666	87 988	112 444	118 756	127 643
2210 On a payroll basis of employers SSC	..	..	26 385	54 226	93 234	89 666	87 988	112 444	118 756	127 643
2220 On an income tax basis of employers SSC	..	..	0	..	..	..	..	..	..	..
2300 Selfemployed or nonemployed	0	0	4 361	8 746	14 229	18 146	16 064	19 642	20 977	18 532
Self-employment	..	..	2 492	6 788	10 120	10 119	10 872	11 588	11 802	12 083
Unemployment	..	..	1 869	1 958	4 109	8 027	5 192	8 054	9 175	6 449
2310 On a payroll basis of self/non-employed SSC	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis of self/non-employed SSC	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	79	1 004	5 718	13 827	32 133	22 178	27 855	27 770	33 669	34 939
4100 Recurrent taxes on immovable property	6	41	1 478	3 988	7 281	9 666	12 623	13 267	13 998	14 082
Real State tax (IBI)/Real State tax Surcharge	..	41	1 478	3 982	7 267	9 657	12 581	13 186	13 924	14 052
Special Real State tax for Non-residents	..	0	0	6	6	8	4	3	3	5
Other taxes on property, land or building use	..	0	0	0	3	0	1	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	0	5	1	37	78	71	25
Tax on large Commercial Establishments	..	..	..	..	5	1	37	78	71	25
4200 Recurrent taxes on net wealth	0	107	637	1 413	2 479	688	1 904	2 304	2 370	2 613
4210 Individual	..	107	637	1 413	2 479	688	1 904	2 304	2 370	2 613
Wealth tax	..	..	637	1 199	2 054	104	1 144	1 496	1 518	1 753
Temporary Solidarity Tax on Large Fortunes				0	0	0	0	0	0	0
Real State tax (unoccupied dwellings) and others	..	..	0	214	425	584	760	808	852	860
4220 Corporate	..	0	0	0	0	0	0	0	0	0
4300 Estate, inheritance and gift taxes	13	90	440	1 379	2 901	2 412	2 790	2 493	3 536	3 662
Inheritance and gift tax	..	..	440	1 379	2 901	2 412	2 790	2 493	3 536	3 662
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	60	767	2 478	5 939	17 025	7 603	6 984	7 535	11 108	12 661
Taxes on property transactions	60	767	2 478	5 939	17 025	7 603	6 984	7 535	10 812	12 356
Tax on financial transactions				0	0	0	0	0	296	305
4500 Nonrecurrent taxes	0	0	646	1 108	2 447	1 809	3 554	2 171	2 657	1 921
4510 On net wealth	..	..	467	0	495	192	1 006	316	348	330
Tax on land holding gains	..	..	467	..	..	..	0
Urban use tax	..	..	..	..	495	192	73	82	114	96
Extraordinary resource of FGD	..	..	..	..	0	0	933	234	234	234
4520 Other nonrecurrent taxes	..	..	179	1 108	1 952	1 617	2 548	1 855	2 309	1 591
Special duties	..	..	179	180	168	129	70	59	84	88
Land development contributions	..	..	0	223	368	225	61	47	71	68
Levy on "Revaluation of Reserve Account"	..	..	..	0	0	0	0	0	0	0
Tax on the increase in value of urban terrains	..	..	0	705	1 416	1 263	2 417	1 749	2 154	1 435
Others	..	..	0	0	0	0	0	0	0	0
4600 Other recurrent taxes on property	0	0	38	0	0	0	0	0	0	0
5000 Taxes on goods and services	506	4 553	29 437	65 456	102 334	92 344	111 159	110 303	126 779	139 807
5100 Taxes on production, sale, transfer, etc	503	4 552	26 732	59 383	93 814	84 985	102 912	100 986	116 314	128 277
5110 General taxes	275	2 234	16 611	37 800	62 778	55 629	69 478	70 846	83 881	94 690
5111 Value added taxes	0	0	16 304	37 785	62 743	55 318	69 294	70 669	83 547	94 234
Value added tax (VAT)	..	..	16 304	37 045	61 472	54 509	67 913	69 435	82 249	92 344
Canary Islands general indirect tax	..	..	0	740	1 271	809	1 381	1 234	1 298	1 890
5112 Sales tax	0	0	0	15	35	311	184	177	168	160
Fees for RTVE (since 2010)	..	..	..	0	0	278	184	177	168	160
Fees from the National Commission of Telecommunications Market	..	..	..	15	35	33	0	0	0	0
5113 Other	275	2 234	307	0	0	0	0	0	166	296
Cascade tax	118	1 483	197	..	..	..	..	..	0	0
Excises on luxury expenditure	96	939	15	..	..	..	..	..	0	0
Other import duties	94	832	128	..	..	..	..	..	0	0
Refund of internal taxes	- 33	- 1 020	- 33	..	..	..	..	..	0	0
Tax on certain digital services				..	..	..	..	..	166	296
5120 Taxes on specific goods and services	228	2 317	10 120	21 583	31 036	29 356	33 434	30 140	32 433	33 587
5121 Excises	69	1 239	6 048	17 952	25 581	24 384	25 908	23 181	24 093	23 757
Special excises	69	1 239	10	0	0	0	0	0	0	0
On beer	0	0	87	202	307	302	316	330	340	375
On wine	0	0	0	0	0	0	0	0	0	0
On alcohol	0	0	481	785	1 008	876	843	673	735	959
On hydrocarbon	0	0	4 222	9 977	11 787	10 907	12 465	11 471	12 718	13 259
On tobacco	0	0	1 123	4 507	7 258	7 976	7 213	6 828	6 601	7 216
On electricity bills	0	0	0	703	1 153	1 483	1 458	1 309	1 142	245
Tax on retail sales of specific hydrocarbons	0	0	0	0	1 356	1 238	7	0	0	1
Tax on oil derived fuels	0	0	120	237	253	220	314	254	289	301
Petrol tax	0	0	0	6	5	5	22	19	23	20
Other taxes	0	0	5	17	21	18	22	20	22	25
On carbon	0	0	0	0	0	0	308	41	29	58
Production and storage of electricity	0	0	0	0	0	0	1 576	1 146	1 108	16
Tax Greenhouse Effect Flourinated	0	0	0	0	0	0	99	67	68	100
Canary Islands taxes on national products	0	0	0	51	86	71	85	86	115	144
Taxes on national products in Ceuta and Melilla	0	0	0	108	110	105	115	81	90	79
Fees from the National Energy Commission	0	0	0	13	27	35	0	0	0	0
Contribution to the National Energy Efficiency Fund	0	0	0	0	0	366	207	206	207	192
Duty on specific means of transport	0	0	0	1 317	2 158	735	358	446	544	717
Fee for the use of continental waters for the production of the electrical power	0	0	0	0	0	0	453	154	0	0
Special duties and other taxes on importes products	0	0	0	29	52	47	47	21	32	19
Excise tax on non-reusable plastic containers				0	0	0	0	0	0	0
Other taxes on products	0	0	0	0	0	0	0	29	30	31
5122 Profits of fiscal monopolies	66	132	546	0	0	0	0	0	0	0
Tobacco	21	77	0	..	..	..	..	..	..	..
Petroleum	45	55	546	..	..	..	..	..	..	..
5123 Customs and import duties	87	561	2 078	1 044	1 816	1 593	1 899	1 742	2 132	2 909
Import duties	87	561	1 394	0	0	0	0	0	0	0
Canary Islands taxes on imported products	0	0	137	33	51	44	53	55	73	90
Taxes on imported products in Ceuta and Melilla	0	0	36	41	42	40	43	31	34	30
Customs duties collected for the EU	..	..	511	970	1 723	1 509	1 803	1 656	2 025	2 789
5124 Taxes on exports	0	0	0	..	..	..	..	..	..	..
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	7	385	1 427	2 497	3 633	3 166	5 408	4 999	5 967	6 681
Taxes on betting and gambling	0	232	1 307	1 649	2 051	1 635	1 164	816	997	1 203
Taxes on other specific services	6	153	120	0	0	0	0	0	0	0
Taxes on insurance premiums	0	0	0	848	1 581	1 531	1 446	1 704	2 247	2 455
Tax on deposits of credit institution	0	0	0	0	1	0	421	406	439	461
Ordinary resource DGF	0	0	0	0	0	0	1 644	1 161	1 257	1 203
EU SRF contribution	..	..	..	0	0	0	690	846	982	1 132
Tourist tax	0	0	0	0	0	0	43	66	45	227
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	22	90	6	213	219	218	241	240
EU levies	..	..	22	77	- 2	35	15	0	0	0
Others	..	..	0	13	8	9	37	66	94	95
Resource CORES	..	..	0	0	0	169	167	152	147	145
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	1	2 633	6 073	8 520	7 359	8 247	9 317	10 465	11 530
5210 Recurrent taxes	3	1	1 616	4 306	5 311	5 782	6 420	6 503	6 881	7 091
Other taxes on luxury expenses	..	..	..	2	7	4	3	3	3	3
5211 Paid by households: motor vehicles	..	0	461	1 117	1 626	1 770	1 725	1 712	1 784	1 798
Car registration tax	..	..	461	1 117	1 626	1 770	1 725	1 712	1 784	1 798
5212 Paid by others: motor vehicles	..	0	117	298	502	498	470	473	493	497
Car registration tax	..	..	117	298	502	498	470	473	493	497
5213 Paid in respect of other goods	..	1	1 038	2 889	3 176	3 510	4 222	4 315	4 601	4 793
Hunting and fishing taxes	..	..	0	28	28	34	30	27	30	26
Economic activity tax	..	..	925	1 934	1 633	1 785	1 794	1 855	2 006	2 032
Advertising	..	..	27	0	0	0	0	0	0	0
Taxes on environment and pollution	..	..	0	42	91	141	563	663	778	615
Tax on effluent, use of hydrocarbon and mines	..	..	0	51	83	67	184	193	184	218
Other fees paid by households for licences	..	..	0	179	264	228	245	280	322	314
Compensation for local taxes	..	..	86	140	176	165	118	126	121	110
Vehicle Inspection duty	..	..	0	6	18	17	19	14	17	17
Municipal fees for private use of public space	..	..	0	509	883	1 073	1 269	1 157	1 143	1 461
Temporary energy levy				0	0	0	0	0	0	0
5220 Nonrecurrent taxes	0	0	1 017	1 767	3 209	1 577	1 827	2 814	3 584	4 439
Tax and building permits	..	..	327	1 117	2 227	859	575	892	1 162	1 295
Urban licenses	..	..	0	451	490	260	200	274	331	391
Greenhouse gas emission trading	..	..	0	0	0	0	412	1 264	1 656	2 318
Parafiscal taxes	..	..	690	199	492	458	640	384	435	435
Tax on waste disposal in landfills, incineration and co-incineration of waste				0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	72	0	0	0	0	0	0	0
6000 Other taxes	0	49	22	3	12	8	189	118	175	215
6100 Paid solely by business	..	49	0	0	0	0	0	0	0	0
6200 Other	..	0	22	3	12	8	189	118	175	215
Other taxes on production	..	..	..	3	12	8	189	118	175	215
Custom duties collected for the EU	..	..	..	970	1 723	1 509	1 803	1 656	2 025	2 789
SRF Contributions collected for the EU				..	..	..	690	846	982	1 132
Non-wastable tax credits against 1110	..	..	..	..	1 323	1 897	1 093	2 822	2 704	2 816
Tax expenditure component	..	..	..	..	522	729	546	1 196	1 199	1 248
Transfer component	..	..	..	..	801	1 168	547	1 626	1 505	1 568
Non-wastable tax credits against 1210	..	..	..	..	0	0	46	296	1 417	387
Tax expenditure component	..	..	..	..	..	..	12	47	38	54
Transfer component	..	..	..	..	..	..	34	249	1 379	333
Total tax revenue on cash basis	1 238	22 002	103 662	212 669	388 829	333 697	360 947	398 682	451 125	501 052
Total tax revenue on accrual basis	..	..	..	214 114	391 648	335 563	364 683	412 288	462 189	506 104
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	522	729	558	1 243	1 237	1 302
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	447	937	1 155	1 170	891	931	930
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	214 561	393 107	337 447	366 411	414 422	464 357	508 336
Imputed social contributions	..	..	..	5 379	7 618	8 585	7 503	6 985	6 932	6 854
National Accounts: Taxes and all social contributions	..	..	..	219 940	400 725	346 032	373 914	421 407	471 289	515 190

.. Not available

Note: Year ending 31st December. From 1995, data are on accrual basis. Since 1995, the data are consistent with those transmitted to Eurostat in the framework of Government Finance Statistics (ESA). From 1981 the figures take into account the classification procedures set out in the OECD Interpretative Guide. Consequently, they are not completely comparable with the figures for earlier years though the amounts involved are quite small. Heading 2300: Contributions paid by self-employed were shown under heading 2100 until 1982.

Source: Information from the Ministry of Finance for taxes and from Social Security System for social security contributions up to 1994. Since 1995 (accrual basis), national account data (IGAE-Ministry of Finance)

Table 5.34. Sweden: Details of tax revenue, 1965-2022

Million SEK

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	40 003	259 216	755 953	1 204 794	1 491 190	1 532 259	1 816 166	2 137 949	2 336 817	2 493 410
Total tax revenue exclusive of taxes collected for the EU	..	..	755 953	1 200 999	1 485 306	1 526 585	1 809 891	2 131 737	2 329 478	2 484 082
1000 Taxes on income, profits and capital gains	21 956	112 730	314 797	514 729	580 372	546 696	657 539	768 423	858 446	897 879
1100 Of individuals	19 500	106 376	291 146	426 956	464 435	430 896	533 660	619 939	676 176	697 186
1110 On income and profits	19 390	105 866	289 598	392 532	414 728	396 353	464 596	553 964	571 572	604 294
Coupon tax	9	44	233	2 040	6 306	3 047	4 615	3 545	9 355	12 324
Duties on foreign artists	4	3	3	50	86	89	2	0	0	0
National income tax individual	8 676	31 682	70 755	66 850	44 326	42 595	52 480	52 716	51 534	63 716
Local income tax individual	9 294	78 134	220 072	336 304	479 068	522 850	635 719	766 082	806 447	852 510
Tax reduction individual	0	- 3 997	- 1 465	- 18 872	- 122 029	- 179 890	- 236 613	- 278 728	- 305 764	- 334 469
Public service tax			0	5 061	6 674	6 981	7 759	9 369	9 149	9 352
Other	1 407	0	0	1 098	296	681	635	981	852	860
1120 On capital gains	110	510	1 548	34 425	49 707	34 543	69 064	65 975	104 604	92 892
Lottery prize tax	110	510	1 548	60	0	0	0	0	0	0
1200 Corporate	2 456	6 354	23 651	87 772	115 937	115 800	123 878	148 484	182 270	200 693
1210 On profits	2 456	6 354	23 651	87 772	115 937	115 800	123 878	148 484	182 270	200 693
Tax on profits not distributed	1	10	3	0	0	0	0	0	0	0
National income tax b.c. list	1 425	2 078	19 774	74 501	103 150	103 944	115 507	142 841	175 545	192 400
Local income tax b.c. list	1 030	4 266	0	0	0	0	0	0	0	0
Special tax on profits	0	0	3 874	0	0	0	0	0	0	0
Taxes on pension insurance savings	0	0	0	13 271	12 787	11 856	8 371	5 644	6 724	8 294
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	4 851	74 647	205 867	306 974	388 505	384 668	404 851	455 396	489 876	518 438
2100 Employees	743	254	823	63 074	81 088	89 175	108 356	131 044	137 337	145 337
Health insurance fees	743	9	5	0	0	0	0	0	0	0
Unemployment insurance fees	0	245	818	0	0	0	0	0	0	0
Pension fees	0	0	0	63 074	81 088	89 175	108 356	131 044	137 337	145 337
2110 On a payroll basis	..	..	..	63 074	81 088	89 175	108 356	131 044	137 337	145 337
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	3 568	71 602	196 905	237 576	300 010	288 310	291 646	321 621	348 647	370 375
Survivors pension fees	0	20 343	44 181	14 847	19 611	20 362	17 305	10 493	11 636	12 359
Health insurance fees	717	26 005	58 334	74 097	100 979	71 292	64 332	62 066	68 834	73 103
Unemployment insurance fees	0	0	0	0	0	0	0	0	0	0
Labour market fees	0	982	12 516	45 975	48 471	55 443	37 926	44 078	48 300	51 320
Industrial injury insurance fees	132	1 201	4 663	12 030	7 844	8 146	4 431	3 496	3 878	4 118
Seamen's pension fees	0	10	26	30	0	0	0	0	0	0
Part pension fees	0	1 119	2 897	0	0	0	0	0	0	0
Supplementary pension fees	2 719	21 458	73 129	71 384	97 748	106 712	129 204	156 039	165 587	175 938
Parent insurance fees	0	484	1 159	19 215	25 356	26 355	38 448	45 449	50 411	53 537
2210 On a payroll basis of employers SSC	..	..	..	237 576	300 010	288 310	291 646	321 621	348 647	370 375
2220 On an income tax basis of employers SSC	..	..	..	0	0	0	0	0	0	0
2300 Selfemployed or nonemployed	540	2 791	8 139	5 569	8 391	7 584	5 058	4 100	4 560	4 714
Survivors pension fees	0	943	1 580	451	662	687	443	91	167	175
Health insurance fees	260	992	1 702	1 988	3 297	2 082	256	59	184	206
Industrial injury insurance fees	0	64	191	365	264	275	84	29	54	57
Parent insurance fees	0	58	106	573	856	888	603	279	568	605
Supplementary pension fees	280	734	4 560	2 192	3 312	3 652	3 672	3 641	3 587	3 671
Reduction	0	0	0	0	0	0	0	0	0	0
2310 On a payroll basis of self/non-employed SSC	..	..	..	5 569	8 391	7 584	5 058	4 100	4 560	4 714
2320 On an income tax basis of self/non-employed SSC	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	756	- 984	- 401	- 209	- 1 368	- 670	- 1 988
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	756	- 984	- 401	- 209	- 1 368	- 670	- 1 988
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	13	6 759	18 686	50 106	83 279	107 515	194 121	255 891	280 766	301 306
Special wage tax	0	61	0	22 391	30 225	33 090	40 283	50 836	51 865	58 320
Child care fees	0	4 740	13 080	0	0	0	0	0	0	0
Adult education fees	0	614	1 555	0	0	0	0	0	0	0
Building research fees	13	105	0	0	0	0	0	0	0	0
Labour welfare fees	0	257	2 033	0	0	0	0	0	0	0
Labour education fees	0	982	0	0	0	0	0	0	0	0
Labour market fees	0	0	0	112	156	219	- 1	0	1	1
General wage fees	0	0	2 018	27 603	52 898	74 207	153 839	205 054	228 899	242 985
4000 Taxes on property	712	2 424	26 630	39 890	36 228	36 509	43 852	47 892	52 203	55 007
4100 Recurrent taxes on immovable property	10	16	8 946	23 286	25 899	26 402	32 444	34 569	36 098	38 615
4110 Households	0	0	3 877	13 321	13 474	11 666	13 320	15 893	17 008	17 560
Special tax on real estate	..	..	3 877	13 321	13 474	11 666	13 320	15 893	17 008	17 560
4120 Others	10	16	5 069	9 965	12 424	14 736	19 124	18 676	19 090	21 056
Forestry levy	10	16	423	22	34	18	19	11	14	16
Special tax on real estate	0	0	4 646	9 943	12 390	14 718	19 105	18 665	19 076	21 040
4200 Recurrent taxes on net wealth	366	717	3 200	8 223	0	0	0	0	0	0
4210 Individual	361	702	3 135	8 043	..	..	..	..	..	..
4220 Corporate	5	15	65	180	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	155	545	1 433	2 549	23	9	0	0	0	0
4310 Estate and inheritance taxes	143	495	1 118	2 088	15	9	0	..	..	..
4320 Gift taxes	12	50	315	460	8	0	0	..	..	..
4400 Taxes on financial and capital transactions	181	1 146	13 051	5 833	10 305	10 097	11 408	13 323	16 106	16 391
Taxes on financial and capital transactions	181	1 146	6 946	4 878	9 414	8 968	10 895	12 721	15 525	15 759
Turnover tax on securities	0	0	6 105	0	0	0	0	0	0	0
Tax on life group insurances	0	0	0	955	891	1 129	513	602	581	632
4500 Nonrecurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other nonrecurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	12 471	62 234	188 709	291 615	401 038	455 450	514 448	607 973	652 909	717 486
5100 Taxes on production, sale, transfer, etc	11 808	58 474	181 587	284 182	387 956	439 050	495 695	586 392	630 360	694 959
5110 General taxes	4 147	34 643	112 399	199 606	286 211	326 685	383 002	461 267	499 497	552 379
5111 Value added taxes	0	34 643	112 399	197 483	282 586	322 603	379 120	461 138	499 360	552 245
5112 Sales tax	4 147	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	2 123	3 625	4 082	3 882	129	137	135
5120 Taxes on specific goods and services	7 661	23 831	69 188	84 576	101 745	112 365	112 693	125 124	130 863	142 579
5121 Excises	5 953	19 941	55 332	70 313	84 873	91 470	91 534	104 931	108 745	118 626
Taxes on petrol and fuel	1 420	4 229	17 171	39 011	44 501	47 426	44 906	45 847	48 533	40 918
Special sales tax	390	585	1 098	0	0	0	0	0	0	0
Sales tax on motor vehicles	325	553	1 983	195	3	0	0	0	0	0
Tobacco tax	1 150	3 087	5 636	7 747	9 742	10 588	11 825	11 912	11 907	13 158
Tax on spirits	1 548	4 431	6 205	4 902	4 250	4 324	4 208	5 250	5 609	5 514
Tax on wine	149	930	2 922	3 567	4 001	4 589	5 654	6 552	6 635	6 495
Tax on beer and soft drinks	242	964	2 532	2 355	2 773	3 219	3 895	4 477	4 546	4 583
Tax on energy consumption	729	5 162	16 352	11 451	18 994	21 035	20 749	28 583	28 597	44 915
Taxes on electricity from certain sources	0	0	1 018	0	0	0	0	0	0	0
Tax on wastes	0	0	0	1 085	609	289	297	681	1 165	1 428
Tax on cassette tapes	0	0	194	0	0	0	0	0	0	0
Tax on videorecorders	0	0	221	0	0	0	0	0	0	0
Tax on chemicals	0	0	0	0	0	0	0	1 629	1 753	1 614
5122 Profits of fiscal monopolies	72	204	332	3 641	3 952	5 068	5 001	2 094	3 276	2 159
Alcohol monopoly wholesale	23	116	98	0	0	0	0	0	0	0
Alcohol monopoly retailing	49	88	234	80	296	302	198	471	376	159
Gaming monopoly retailing	0	0	0	3 561	3 657	4 766	4 803	1 623	2 900	2 000
5123 Customs and import duties	1 419	2 433	8 308	3 450	5 099	5 412	6 243	6 212	7 339	9 329
Customs	1 080	1 300	3 115	3 450	5 099	5 412	6 243	6 212	7 339	9 329
Agricultural levies	339	1 133	5 193	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	40	0	0	0	0	0	0	0
Investment tax	..	..	40	..	..	..	..	..	..	..
5126 Taxes on specific services	217	1 253	5 176	5 834	3 361	4 712	7 120	10 215	10 579	12 032
Betting tax	79	223	616	0	0	0	0	0	0	0
Advertisement tax	0	202	1 073	1 116	657	335	200	114	103	28
Tax on gambling	0	69	88	1 245	1 315	1 378	1 353	3 777	4 028	4 271
Other specific services	138	656	2 938	3 473	1 388	2 999	5 567	5 829	5 984	6 612
Tax on charter travelling	0	103	461	0	0	0	0	0	0	0
Tax on air travel	..	..	0	0	0	0	0	495	465	1 120
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	1 339	4 460	5 702	2 795	1 672	925	434
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	663	3 760	7 122	7 433	13 083	16 400	18 752	21 581	22 549	22 527
5210 Recurrent taxes	663	3 760	7 122	7 433	13 083	16 400	18 752	21 581	22 549	22 527
5211 Paid by households: motor vehicles	336	1 241	2 003	4 969	7 414	8 550	10 897	10 342	10 815	10 655
5212 Paid by others: motor vehicles	313	2 476	5 055	2 464	5 669	7 850	7 855	11 239	11 735	11 872
5213 Paid in respect of other goods	14	43	64	0	0	0	0	0	0	0
5220 Nonrecurrent 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	422	1 264	1 479	1 768	1 421	1 356	2 374	2 617	3 294
6100 Paid solely by business	..	0	0	0	0	0	0	0	0	0
6200 Other	..	422	1 264	1 479	1 768	1 421	1 356	2 374	2 617	3 294
Custom duties collected for the EU	..	..	..	3 450	5 099	5 412	6 243	6 212	7 339	9 329
Total tax revenue on cash basis	40 003	259 216	755 953	1 144 233	1 465 382	1 496 374	1 762 187	0	0	0
Total tax revenue on accrual basis	..	..	..	1 204 794	1 491 190	1 532 259	1 816 166	2 137 949	2 336 817	2 493 410
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	..	..	..	7 951	12 376	13 167	16 726	24 731	30 070	26 919
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	1 212 745	1 503 566	1 545 426	1 832 892	2 162 680	2 366 887	2 520 329
Imputed social contributions	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and all social contributions	..	..	..	1 212 745	1 503 566	1 545 426	1 832 892	2 162 680	2 366 887	2 520 329

.. Not available

Note: Year ending 31st December. From 2000 data are on accrual basis. Figures prior to 1970 are not strictly comparable with those of later years, though the amounts involved are insignificant. Heading 1000: Receipts are on accrual and not on a cash basis for all years.

Source: National Financial Management Authority, Stockholm.

Table 5.35. Switzerland: Details of tax revenue, 1965-2022

Million CHF

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	11 237	46 385	85 774	128 205	151 404	162 356	181 128	195 260	209 311	211 254
1000 Taxes on income, profits and capital gains	4 616	21 022	40 203	56 411	69 790	74 439	84 362	90 452	100 037	98 772
1100 Taxes on income, profits and capital gains of individuals	3 748	18 056	27 824	37 948	47 994	51 835	56 375	62 876	63 762	65 677
1110 On income and profits of individuals	3 547	17 622	27 824	37 948	47 994	51 835	56 375	62 876	63 762	65 677
Direct federal tax	245	2 525	4 432	5 713	8 589	9 880	10 394	12 054	12 693	12 730
Military service exemption tax	35	103	135	163	138	155	173	185	182	167
Cantonal tax individuals	1 473	7 510	12 856	17 592	23 094	24 957	27 156	30 284	30 251	31 756
Municipal tax individuals	1 322	6 235	10 402	14 481	16 174	16 844	18 651	20 353	20 636	21 024
Withholding tax	358	1 249	0	0	0	0	0	0	0	0
Coupons	114	0	0	0	0	0	0	0	0	0
1120 On capital gains of individuals	201	434	0	0	0	0	0	0	0	0
Cantonal tax individuals	84	229	..	..	..	..	..	..	..	..
Municipal tax individuals	112	190	..	..	..	..	..	..	..	..
Direct federal tax	5	15	..	..	..	..	..	..	..	..
1200 Taxes on income, profits and capital gains of corporates	868	2 966	6 300	11 323	16 161	16 378	19 432	21 485	22 876	25 107
1210 On profits of corporates	801	2 818	6 300	11 323	16 161	16 378	19 432	21 485	22 876	25 107
Direct federal tax	153	781	2 214	4 928	6 800	8 006	9 731	12 092	12 701	13 601
Corporate cantonal tax	363	1 230	2 576	3 989	6 098	5 445	6 294	6 127	6 585	7 329
Corporate municipal tax	285	807	1 510	2 406	3 263	2 927	3 407	3 267	3 590	4 178
Withholding tax	0	0	0	0	0	0	0	0	0	0
1220 On capital gains of corporates	67	148	..	..	..	..	..	..	..	..
Corporate tax on gains	2	7	..	..	..	..	..	..	..	..
Corporate cantonal tax	28	77	..	..	..	..	..	..	..	..
Corporate municipal tax	37	64	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	6 079	7 140	5 635	6 226	8 556	6 091	13 399	7 988
Withholding tax	..	..	4 044	6 202	4 211	4 723	6 543	3 316	10 000	4 388
Property gains tax	..	..	2 035	938	1 424	1 502	2 013	2 775	3 399	3 600
Other	..	..	0	0	0	0	0	0	0	0
2000 Social security contributions (SSC)	1 670	10 844	19 952	30 961	34 974	38 385	44 285	49 056	50 655	52 285
2100 Employees SSC	716	4 833	9 341	14 491	16 369	17 581	20 542	23 753	24 103	24 623
2110 On a payroll basis of employees SSC	716	4 833	9 341	14 491	16 369	17 581	20 542	23 753	24 103	24 623
2120 On an income tax basis of employees SSC	0	0	..	..	..	..	..	..	..	..
2200 Employers SSC	747	4 897	9 350	14 504	16 383	17 608	20 574	22 044	23 253	24 512
2210 On a payroll basis of employers SSC	747	4 897	9 350	14 504	16 383	17 608	20 574	22 044	23 253	24 512
2220 On an income tax basis of employers SSC	0	0	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed SSC	208	1 046	1 261	1 967	2 222	3 197	3 169	3 260	3 299	3 149
2310 On a payroll basis of self/non-employed SSC	209	1 046	1 261	1 967	2 222	3 197	3 169	3 260	3 299	3 149
2320 On an income tax basis of self/non-employed SSC	0	0	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300 SSC	0	68	0	0	0	0	0	0	0	0
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	..	68	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	0	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	1 108	3 830	7 586	12 333	12 223	12 402	13 140	15 744	16 664	16 991
4100 Recurrent taxes on immovable property	78	304	447	735	895	968	1 138	1 341	1 414	1 499
4110 Households recurrent taxes on immovable property	78	304	447	735	895	968	1 138	1 341	1 414	1 499
Cantonal tax on buildings	20	71	125	187	265	286	349	392	435	440
Municipal tax on buildings	58	233	322	548	630	682	789	949	979	1 059
4120 Other than households recurrent taxes on immovable property	0	0	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	692	2 201	3 382	5 254	7 002	7 105	8 096	9 950	10 299	10 581
4210 Individual recurrent taxes on net wealth	420	1 383	2 194	3 972	5 309	5 576	6 606	8 246	8 703	8 994
Cantonal wealth tax	206	739	1 232	2 241	3 145	3 324	4 044	5 081	5 292	5 536
Municipal wealth tax	214	644	962	1 731	2 164	2 252	2 562	3 165	3 411	3 458
4220 Corporate recurrent taxes on net wealth	272	818	1 188	1 282	1 693	1 529	1 490	1 704	1 596	1 588
Direct federal tax on capital	21	92	0	0	0	0	0	0	0	0
Cantonal tax on capital	142	436	760	821	1 107	969	947	1 090	985	960
Municipal tax on capital	109	290	428	461	586	561	542	614	611	628
4300 Estate, inheritance and gift taxes	142	393	896	1 215	869	974	1 088	1 272	1 366	1 479
4310 Estate and inheritance taxes	142	393	896	1 215	869	974	1 088	1 272	1 366	1 479
Cantonal inheritance tax	128	361	820	1 118	774	886	964	1 128	1 195	1 292
Municipal inheritance tax	14	32	76	97	96	88	124	144	171	187
4320 Gift taxes	0	0	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	196	932	2 245	4 342	2 562	2 428	1 902	1 992	2 209	2 057
Cantonal transfer tax	48	245	115	144	182	182	177	233	265	259
Municipal transfer tax	21	103	39	52	42	50	52	64	79	85
Securities issuance	99	175	0	0	405	779	360	179	272	262
Securities trading	19	409	0	0	1 933	1 417	1 314	1 516	1 594	1 451
Currency effects	9	0	0	0	0	0	0	0	0	0
Securities issuance and trading	0	0	2 091	4 146	0	0	0	0	0	0
4500 Non-recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 Non-recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4520 Non-recurrent taxes on property other than net wealth	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property except 4100 and 4200	0	0	616	786	895	927	915	1 189	1 375	1 375
5000 Taxes on goods and services	3 843	10 689	17 894	28 285	34 168	36 539	38 542	38 958	40 897	42 047
5100 Taxes on production, sale, transfer, etc	3 582	9 863	15 975	25 302	30 669	32 264	33 771	33 544	35 527	36 535
5110 General taxes on goods and services	1 191	4 772	9 871	16 917	19 962	21 035	22 791	22 435	23 869	24 920
5111 Value added taxes	0	0	9 871	16 594	19 604	20 662	22 397	22 104	23 553	24 588
5112 Sales tax	1 191	4 772	0	323	358	373	393	331	316	331
Automobile duty	..	..	..	323	358	373	393	331	316	331
Other sales taxes	..	..	..	0	0	0	0	0	0	0
5113 Other (than value added and sales tax)	0	0	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	2 391	5 091	6 058	8 337	10 663	11 191	10 912	11 016	11 559	11 482
5121 Excises	1 016	3 427	4 604	6 810	7 805	8 295	8 056	8 049	8 462	8 209
Beer tax	26	33	0	0	107	112	114	110	107	115
Excises on tobacco	190	634	15	32	2 247	2 417	2 255	2 158	2 204	2 082
Other price supplements	104	542	1 503	1 783	3	0	3	3	3	3
Fuel tax	467	955	1 334	2 975	3 076	3 110	2 864	2 543	2 727	2 664
Additional fuel tax	229	1 263	1 753	2 020	2 071	2 082	1 905	1 683	1 811	1 755
Road tax	0	0	0	0	0	0	0	0	0	0
Mineral oil tax on combustibles	0	0	0	0	20	20	19	17	16	14
Automobile duty	0	0	0	0	0	0	0	0	0	0
Tax on distilled spirits	0	0	0	1	281	296	279	290	305	302
Electricity consumption tax	0	0	0	0	0	259	617	1 245	1 288	1 274
5122 Profits of fiscal monopolies	158	472	..	..	..	..	..	..	..	..
Alcohol monopoly	111	354	..	..	..	..	..	..	..	..
Salt monopoly	16	25	..	..	..	..	..	..	..	..
Water monopoly	30	90	..	..	..	..	..	..	..	..
Other	1	3	..	..	..	..	..	..	..	..
5123 Customs and import duties	1 104	953	1 201	1 096	1 040	1 079	1 056	1 187	1 277	1 221
Import duties	972	923	1 201	1 096	1 040	1 079	1 056	1 187	1 277	1 221
Tobacco duty	114	6	0	0	0	0	0	0	0	0
Additional duties	18	24	0	0	0	0	0	0	0	0
5124 Taxes on exports	0	0	..	..	..	..	..	..	..	..
5125 Taxes on investment goods	0	0	..	..	..	..	..	..	..	..
5126 Taxes on specific services	113	239	253	431	1 818	1 816	1 800	1 780	1 820	2 051
Games in B casinos Confederation	2	2	2	37	449	381	272	250	248	353
Cantonal entertainment tax	17	37	23	27	39	101	67	53	46	66
Municipal entertainment tax	11	19	46	26	18	17	15	5	8	9
Other cantonal expenditure taxes	24	63	0	0	0	0	0	0	0	0
Other municipal expenditure taxes	19	6	0	0	0	0	0	0	0	0
Premium stamp duty	40	112	0	0	645	659	715	726	742	770
Lottery taxes	0	0	181	320	474	459	527	526	544	620
Other	0	0	0	20	193	199	204	220	232	233
5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive	0	0	..	..	..	..	..	..	..	..
5128 Other taxes not included within 5121 to 5127 inclusive	0	0	..	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	46	47	44	38	68	92	99	133
5200 Taxes on use of goods and perform activities	261	826	1 918	2 983	3 499	4 276	4 771	5 415	5 370	5 513
5210 Recurrent taxes on use of goods and perform activities	261	826	1 918	2 983	3 499	4 276	4 767	5 406	5 353	5 465
5211 Recurrent taxes paid by households: motor vehicles	152	501	921	1 336	1 580	1 667	1 768	1 875	1 907	1 920
Paid by households in respect of motor vehicles	..	..	921	1 336	1 580	1 667	1 768	1 875	1 907	1 920
Paid by households in respect of motorway tax sticker	..	..	0	0	0	0	0	0	0	0
5212 Recurrent taxes paid by others: motor vehicles	76	251	230	334	395	417	442	469	477	480
Paid by others in respect of motor vehicles	..	..	230	334	395	417	442	469	477	480
Paid by others in respect of motorway tax sticker	..	..	0	0	0	0	0	0	0	0
Paid by others in respect of heavy vehicle charge	..	..	0	0	- 3	- 8	- 5	- 3	- 3	- 2
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles	33	74	768	1 314	1 524	2 192	2 556	3 062	2 969	3 065
Hunting and fishing	9	20	0	0	0	0	0	0	0	0
Cantonal dog license	3	9	6	9	8	8	9	12	11	11
Municipal dog license	2	8	14	21	25	30	35	44	52	63
Cantonal inns	12	24	0	0	0	0	0	0	0	0
Cantonal royalties	5	12	0	0	0	0	0	0	0	0
Other	2	1	703	1 157	1 261	1 315	1 375	1 387	1 409	1 396
Environmental incentive fees	0	0	3	73	166	755	1 036	1 497	1 365	1 450
Royalties and concessions	0	0	42	53	64	84	101	121	131	145
Radio and television licences			703	1 124	1 228	1 285	1 351	1 377	1 400	1 337
5220 Non-recurrent taxes on use of goods and perform activities	0	0	0	0	0	0	5	8	17	48
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Taxes other than 1000, 2000, 3000, 4000 and 5000	0	0	140	215	249	590	799	1 050	1 057	1 159
6100 Paid solely by business	..	..	42	65	75	274	342	388	372	424
6200 Other taxes not solely paid by business	..	..	98	151	174	316	457	662	685	735
Exemption tax	..	..	98	151	174	187	190	201	203	208
Other	..	..	0	0	0	130	267	461	482	526
Total tax revenue on cash basis	11 237	46 385	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	85 774	128 205	151 404	162 356	181 128	195 260	209 311	211 254
Additional taxes included in National Accounts	..	..	0	0	0	0	0	0	0	0
Taxes 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	..	..	- 242	- 733	- 936	- 1 121	- 1 058	- 818	- 921	- 963
Voluntary social security contributions	..	..	0	0	0	0	0	0	0	0
Miscellaneous differences	..	..	0	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	85 533	127 472	150 468	161 235	180 070	194 442	208 390	210 291
Imputed social contributions	..	..	362	502	467	454	337	806	565	624
National Accounts: Taxes and all social contributions	..	..	85 895	127 974	150 935	161 689	180 407	195 248	208 954	210 915

.. Not available

Note: Calendar year ending on 31 December. The data is on an accrual basis. The pre-1970 figures are not strictly comparable with those from the following years which were revised. "Parish taxes" are not reported in these statistics from 1985 onward. In section 1100: payments made in consideration for exemption from military service could be classed under nontax receipts. Section 2000 (Social security contributions) has been revised from 1985 onward to take account of the sectoring of government units adopted when switching to the ESA 95 system of accounts (currently ESA 2010). Consequently, health insurance contributions and those to the Swiss National Accident Insurance Fund are now excluded from section 2000.

Source: Financial Statistics, Federal Finance Administration.

Table 5.36. Türkiye: Details of tax revenue, 1965-2022

Million TRY

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	0	1	79	40 263	203 053	287 873	586 722	1 204 629	1 662 669	3 144 266
1000 Taxes on income, profits and capital gains	0	0	26	11 890	48 197	61 317	119 144	263 898	397 629	863 918
1100 Of individuals	0	0	21	8 954	34 447	40 392	85 756	158 842	219 656	356 464
1110 On income and profits	0	0	21	8 954	34 447	40 392	85 756	158 842	219 656	356 464
Income tax	0	0	21	8 954	34 447	40 392	85 756	158 842	219 656	356 464
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	0	0	5	2 935	13 751	20 925	33 388	105 057	177 973	507 454
1210 On profits	0	0	5	2 935	13 751	20 925	33 388	105 057	177 973	507 454
Corporation tax	0	0	5	2 935	13 751	20 925	33 388	105 057	177 973	507 454
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
Fiscal balance tax	..	0	..	..	..	..	..	..	..	..
Capital gains tax on real estate sales	..	0	..	..	..	..	..	..	..	..
2000 Social security contributions	0	0	15	7 543	44 052	71 696	170 282	357 677	481 163	767 544
2100 Employees	0	0	6	2 712	17 867	26 934	64 214	137 742	182 733	296 029
2110 On a payroll basis	..	..	..	2 712	17 867	26 934	64 214	137 742	182 733	296 029
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	0	0	9	3 619	20 442	39 363	95 067	204 045	272 370	440 551
2210 On a payroll basis of employers SSC	..	..	..	3 619	20 442	39 363	95 067	204 045	272 370	440 551
2220 On an income tax basis of employers SSC	..	..	..	0	0	0	0	0	0	0
2300 Selfemployed or nonemployed	0	0	1	1 211	5 743	5 399	11 001	15 890	26 060	30 965
2310 On a payroll basis of self/non-employed SSC	..	..	..	1 211	5 743	5 399	11 001	15 890	26 060	30 965
2320 On an income tax basis of self/non-employed SSC	..	..	..	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 unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	0	0	2	1 272	7 621	11 684	28 582	53 548	70 179	109 473
4100 Recurrent taxes on immovable property	0	0	0	191	1 464	2 669	5 882	11 204	13 647	18 633
Real estate tax	0	0	..	191	1 464	2 669	5 882	11 204	13 647	18 633
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	23	40
4210 Individual	..	..	..	..	..	..	..	..	23	40
4220 Corporate	..	..	..	..	..	..	..	..	0	0
4300 Estate, inheritance and gift taxes	0	0	0	15	125	215	435	1 298	2 255	2 886
Gift and inheritance tax	0	0	0	15	125	215	435	1 298	2 255	2 886
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	2	1 065	6 032	8 800	22 265	41 045	54 254	87 913
Stamp tax	0	0	2	818	3 642	5 083	12 045	20 964	28 203	41 945
Real estate purchase tax	0	0	0	0	0	0	0	0	0	0
Title deed fees	0	0	0	207	2 000	3 329	9 530	19 001	24 739	44 018
Notary fees	0	0	0	40	389	388	690	1 081	1 312	1 950
4500 Nonrecurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other nonrecurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	0	0	22	16 901	96 766	137 252	259 964	517 288	696 341	1 370 130
5100 Taxes on production, sale, transfer, etc	0	0	22	16 328	92 605	131 878	250 261	500 367	675 957	1 344 247
5110 General taxes	0	0	16	9 735	43 285	62 533	121 070	230 761	385 343	754 109
5111 Value added taxes	..	..	14	9 735	43 285	62 533	121 070	230 761	385 343	754 109
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	1	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	0	0	6	6 593	49 320	69 345	129 191	269 606	290 614	590 139
5121 Excises	0	0	1	4 718	39 111	57 285	105 922	207 273	205 351	419 791
Sales taxes	0	0	0	0	0	0	0	0	0	0
Domestic production tax	0	0	0	0	0	0	0	0	0	0
Domestic production tax on petrol	0	0	0	0	0	0	0	0	0	0
Production tax on monopoly goods	0	0	0	0	0	0	0	0	0	0
Sugar consumption taxes	0	0	0	0	0	0	0	0	0	0
Motor vehicles purchase tax (Total)	0	0	1	916	4 293	6 193	17 027	46 596	66 372	167 142
Motor vehicles purchase tax	0	0	0	498	4 293	6 193	17 027	46 596	66 372	167 142
Additional motor vehicle purchase tax	0	0	0	418	0	0	0	0	0	0
Revenue from other excises	0	0	0	533	12 765	19 395	38 066	12 060	15 309	26 736
Petroleum consumption tax	0	0	0	3 269	22 052	31 697	50 830	69 009	31 292	76 765
Alcohol								16 464	22 785	43 702
Tobacco								61 801	67 620	101 275
Sugar-sweetened beverages								1 341	1 973	4 171
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	0	0	4	462	2 478	3 319	8 521	26 246	35 592	79 076
Customs duty	0	0	1	449	2 441	3 240	8 280	25 637	34 444	76 517
Customs duty on petrol	0	0	0	0	0	0	0	0	0	0
Production tax on imports	0	0	0	0	0	0	0	0	0	0
Production tax on petrol imports	0	0	0	0	0	0	0	0	0	0
Stamp duty on imports	0	0	2	0	0	0	0	0	0	0
Wharf duty	0	0	1	0	0	0	0	0	0	0
Other	0	0	0	13	37	80	240	609	1 148	2 560
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	0	0	1	997	7 686	4 005	10 014	30 533	39 120	68 939
Bank, insurance transaction tax	0	0	1	997	3 149	3 571	9 172	27 069	33 029	58 639
Transportation tax	0	0	0	0	0	0	0	0	0	0
PTT service tax	0	0	0	0	4 211	0	0	0	0	0
Tax on football pool	0	0	0	0	0	0	0	0	0	0
Lottery tax	0	0	0	0	327	434	842	3 464	6 092	10 300
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
Foreign travel expenditures tax	0	0	..	..	..	..	..	..	..	..
5128 Other taxes	0	0	0	416	46	4 736	4 734	5 553	10 550	22 332
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	0	0	0	572	4 161	5 374	9 703	16 921	20 384	25 883
5210 Recurrent taxes	0	0	0	359	4 161	5 374	9 703	16 921	20 384	25 883
Motor vehicles tax	0	0	0	359	0	5 374	9 703	16 921	20 384	25 883
5211 Paid by households: motor vehicles	..	..	..	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	359	4 161	5 374	9 703	16 921	20 384	25 883
Motor vehicles tax	..	..	..	302	3 521	5 033	8 949	15 983	18 836	23 627
Traffic fees	..	..	..	58	640	341	754	938	1 548	2 256
5213 Paid in respect of other goods	..	..	..	0	0	0	0	0	0	0
5220 Nonrecurrent taxes	0	0	0	213	0	0	0	0	0	0
Building construction tax	..	0	..	0	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	13	2 658	6 417	5 924	8 750	12 218	17 357	33 201
6100 Paid solely by business	..	0	0	0	0	0	0	0	0	0
6200 Other	..	0	13	2 658	6 417	5 924	8 750	12 218	17 357	33 201
Funds	..	..	..	1 938	0	0	0	0	0	0
Vocatial Train Pro.F.	..	..	..	67	0	0	0	0	0	0
Tax penalties and fines	..	..	..	548	4 191	2 689	3 779	5 123	7 580	13 559
Municipalities revenue	..	..	..	106	2 227	3 235	4 971	7 095	9 777	19 642
Total tax revenue on cash basis	0	1	79	40 263	203 053	287 873	586 722	1 204 629	1 654 956	3 144 266
Total tax revenue on accrual basis	..	..	..	..	..	..	..	..	..	..
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: From 1982 the data are based on the fiscal year ending 31st December. Before that the data are on a fiscal year basis beginning 1st March. Revenue is reported on a cash basis except for social security contributions which are reported on an assessment basis. The figures under the local tax collections include taxes under 'Municipalities Revenues Law' and Property tax. They also include transfers to the local authorities from central budget tax revenues under the revenue sharing system. Heading 2000: Before 2003, contributions to some private social security schemes are included in this heading.

Source: Bulletin of national accounts and the Budget revenue Bulletin.

Table 5.37. United Kingdom: Details of tax revenue, 1965-2022

Million GBP

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	10 945	81 153	202 368	359 483	509 222	515 462	611 491	690 452	781 763	887 623
Total tax revenue exclusive of custom duties	..	..	200 520	357 353	506 807	512 517	608 404	687 556	..	..
1000 Taxes on income, profits and capital gains	4 050	30 651	79 576	142 335	201 316	192 771	212 726	248 455	295 065	335 214
1100 Of individuals	3 618	23 868	59 506	104 136	151 157	147 019	168 901	198 165	227 872	253 612
Swiss bank tax				0	0	0	28	0	51	0
1110 On income and profits	3 615	23 376	57 614	101 925	147 309	144 502	163 291	187 913	215 705	238 187
Income tax	..	23 370	57 614	101 925	147 309	144 502	163 291	187 913	215 705	238 187
Surtax	..	6	0	0	0	0	0	0	0	0
1120 On capital gains	3	492	1 892	2 211	3 848	2 517	5 582	10 252	12 116	15 425
1200 Corporate	484	6 783	20 070	38 199	50 159	45 752	43 825	50 289	67 194	81 601
1210 On profits	484	6 510	18 994	35 868	46 841	44 857	42 408	49 259	65 999	80 361
Petroleum revenue tax	..	1 799	941	1 540	1 387	1 349	- 552	- 431	- 360	- 391
Supplementary petroleum duty	..	0	0	0	0	0	0	0	0	0
Corporation tax	..	4 712	18 053	34 328	44 740	42 865	42 340	48 955	65 609	79 968
Corporation tax overspill relief	..	- 1	0	0	0	0	0	0	0	0
Profits tax	..	0	0	0	0	0	0	0	0	0
Windfall tax	..	0	0	0	0	0	0	0	0	0
Betting tax	..	0	0	0	590	568	595	735	750	784
Non fossil fuel obligation levy	..	0	0	0	124	75	25	0	0	0
1220 On capital gains	0	273	1 076	2 331	3 318	895	1 417	1 030	1 195	1 240
1300 Unallocable between 1100 and 1200	- 52	0	0	0	0	0	0	0	0	0
2000 Social security contributions	1 685	13 531	34 457	60 252	93 210	97 346	114 173	143 608	156 208	176 951
2100 Employees	770	5 228	13 296	24 175	36 585	38 703	44 488	56 159	60 015	65 337
2110 On a payroll basis	..	..	13 296	24 175	36 585	38 703	44 488	56 159	60 015	65 337
2120 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2200 Employers	831	8 210	19 984	34 028	53 765	55 887	66 491	82 976	91 049	105 980
2210 On a payroll basis of employers SSC	..	..	19 984	34 028	53 765	55 887	66 491	82 976	91 049	105 980
2220 On an income tax basis of employers SSC	..	..	0	0	0	0	0	0	0	0
2300 Selfemployed or nonemployed	75	317	1 177	2 049	2 860	2 756	3 194	4 473	5 144	5 634
2310 On a payroll basis of self/non-employed SSC	..	..	1 177	2 049	2 860	2 756	3 194	4 473	5 144	5 634
2320 On an income tax basis of self/non-employed SSC	..	..	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	9	- 224	0	0	0	0	0	0	0	0
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	3 498	0	0	0	0	0	2 898	3 148	3 520
Selective employment tax	..	0	..	..	..	..	..	0	0	0
National insurance surcharge	..	3 498	..	..	..	..	..	0	0	0
Apprenticeship Levy	..	0	..	..	..	..	..	2 898	3 148	3 520
4000 Taxes on property	1 591	9 774	16 538	41 109	63 392	61 768	76 399	79 937	89 589	100 591
4100 Recurrent taxes on immovable property	1 228	8 665	13 462	30 527	44 891	50 028	58 019	61 265	64 599	71 683
4110 Households	539	3 687	2 373	14 205	23 609	25 919	29 373	38 055	40 173	42 292
Northern Ireland rates paid to CG	..	37	113	141	265	335	323	432	436	444
Council tax	..	0	0	13 991	23 217	25 438	28 777	37 269	39 373	41 469
Rates paid to LA	..	3 650	2 260	73	127	146	273	354	364	379
4120 Others	689	4 978	11 089	16 322	21 282	24 109	28 646	23 210	24 426	29 391
National non-domestic rates	..	0	7 542	14 912	19 358	21 602	25 834	20 255	21 289	26 367
Rates paid to LA	..	4 925	2 869	149	267	497	480	509	607	552
Northern Ireland rates paid to CG	..	53	115	207	353	361	335	359	346	349
London Regional Transport levy	..	0	47	0	0	0	0	0	0	0
LA payments of NNDR	..	0	469	889	1 111	1 236	1 389	1 389	1 389	1 389
NPISH payments of NNDR	..	0	47	165	193	245	384	501	508	510
Crossrail Business rates supplement	..	0	0	0	0	168	224	197	287	224
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	287	479	1 321	2 215	3 867	2 642	4 442	5 252	5 972	6 808
4310 Estate and inheritance taxes	287	479	1 321	2 215	3 867	2 642	4 442	5 252	5 972	6 808
Death duties	..	423	1 278	2 156	3 764	2 592	4 359	5 202	5 922	6 748
Development land tax	..	42	6	0	0	0	0	0	0	0
Taxes on other capital transfers	..	14	37	59	50	50	50	50	50	50
Special tax on bank deposits	..	0	0	0	0	0	0	0	0	0
Betterment duty	..	0	0	0	0	0	0	0	0	0
Special charges	..	0	0	0	0	0	0	0	0	0
Special contribution	..	0	0	0	0	0	0	0	0	0
Equal pay on capital transfers	..	0	0	0	53	0	33	0	0	10
4320 Gift taxes	0	0	0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	76	630	1 755	8 367	14 634	9 098	13 791	13 187	18 654	21 670
Stamp duties	..	630	1 755	8 367	14 634	9 098	13 791	13 187	18 654	21 670
4500 Nonrecurrent taxes	0	0	0	0	0	0	147	233	364	430
4510 On net wealth	..	..	..	..	..	..	0	0	0	0
4520 Other nonrecurrent taxes	..	..	..	..	..	..	147	233	364	430
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	3 619	23 699	62 780	115 787	151 304	163 577	208 193	215 554	237 753	271 347
5100 Taxes on production, sale, transfer, etc	3 406	22 677	59 379	110 804	145 250	156 136	200 750	206 945	228 945	257 624
5110 General taxes	647	11 897	34 136	65 018	93 374	97 646	132 906	140 205	158 610	184 258
5111 Value added taxes	0	11 897	34 136	65 018	93 374	97 646	132 906	139 949	158 121	183 614
Value added tax	..	11 893	33 620	64 918	93 348	97 565	132 790	139 872	158 121	183 614
Adj. to VAT contribution	..	4	516	100	26	81	116	77	0	0
Purchase tax	..	0	0	0	0	0	0	0	0	0
5112 Sales tax	647	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	256	489	644
Digital services tax				..	..	..	..	256	489	644
5120 Taxes on specific goods and services	2 759	10 780	25 243	45 786	51 876	58 490	67 844	66 740	70 335	73 366
5121 Excises	2 383	8 616	19 707	37 315	40 427	45 454	47 294	44 880	48 304	47 831
Beer	..	1 029	2 220	2 813	3 042	3 278	3 294	3 062	3 552	3 680
Wines, spirits, cider and perry	..	1 513	2 627	3 751	5 008	6 075	7 385	9 084	9 334	8 866
Tobacco	..	2 735	5 541	7 666	7 862	9 076	9 190	9 790	10 254	10 079
Hydrocarbon oil	..	3 327	9 302	23 041	24 512	27 013	27 415	22 647	24 828	24 849
Other excise duty	..	12	17	0	0	0	0	0	0	0
Soft Drinks Levy			0	0	0	0	0	297	336	357
Sugar levy	..	12	0	44	3	12	10	0	0	0
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	343	1 109	1 837	2 086	2 522	3 058	3 219	3 041	4 678	5 635
Custom duties	..	..	..	1 800	2 074	2 933	3 077	2 896	0	0
Import duties	..	855	1 722	0	0	0	0	0	0	0
Agricultural levies	..	254	115	286	338	0	0	0	0	0
Temporary charges of import	..	0	0	0	0	0	0	0	0	0
British Transport Police	..	0	0	0	110	125	142	145	145	145
Customs Duties - UK Receipts				0	0	0	0	0	4 533	5 490
5124 Taxes on exports	0	- 1	36	0	0	0	0	0	0	0
Levies on exports	..	- 1	36	..	..	..	..	..	..	..
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	33	456	1 022	5 826	7 021	7 957	14 188	13 937	13 424	16 461
Betting and gaming	..	456	1 022	1 522	959	1 092	2 053	2 088	2 427	2 631
National Lottery contributions to fund	..	0	0	1 590	1 310	1 625	1 713	1 713	1 713	1 713
Air passenger duty	..	0	0	940	1 883	2 094	3 119	927	790	2 951
Insurance premium tax	..	0	0	1 707	2 306	2 401	3 294	6 306	6 627	7 341
Bank Levy - Stability Fee Scheme	..	0	0	0	0	0	3 369	2 214	1 266	1 308
Pensions Protection Fund Levy				0	498	665	562	619	529	436
Light Dues	..	0	0	67	65	80	78	70	72	81
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	600	2 641	559	1 906	2 021	3 143	4 882	3 929	3 439
Fossil fuel levy	..	0	875	56	0	0	0	0	0	0
European coal and steel levy	..	21	11	0	0	0	0	0	0	0
Gas levy	..	12	291	0	0	0	0	0	0	0
Car tax	..	83	1 464	0	0	0	0	0	0	0
Landfill tax	..	484	0	461	877	1 065	1 028	701	845	782
Climate change levy	..	0	0	0	690	666	1 761	1 779	1 929	2 094
Aggregates levy	..	0	0	0	339	290	354	360	411	375
Hydro benefit	..	0	0	42	0	0	0	0	0	0
Renewable energy obligations	..	0	0	0	0	0	0	0	0	0
Channel 4 advertising formula	..	0	0	0	0	0	0	0	0	0
Milk super levy	..	0	0	0	0	0	0	0	0	0
Contracts for Difference	..	0	0	0	0	0	0	2 042	744	- 10
Pension Protection Fund Levy				0	0	0	0	0	0	198
Plastic Packaging Tax				0	0	0	0	0	0	207
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	212	1 378	3 401	4 983	6 054	7 441	7 443	8 609	8 808	13 723
5210 Recurrent taxes	212	1 378	3 401	4 983	6 054	7 441	7 443	8 455	8 516	8 847
5211 Paid by households: motor vehicles	118	729	1 841	2 996	4 096	4 561	3 970	4 755	4 922	5 202
Motor vehicle duty	..	726	1 837	2 992	4 096	4 561	3 970	4 755	4 922	5 202
Boat licences	..	3	4	4	0	0	0	0	0	0
Visa and Citizenship Fees				0	372	774	812	914	1 211	1 805
5212 Paid by others: motor vehicles	74	588	1 134	1 614	1 288	1 279	1 929	2 206	2 124	2 127
Motor vehicle levy	..	588	1 134	1 614	1 288	1 279	1 929	2 206	2 124	2 127
5213 Paid in respect of other goods	20	61	426	373	670	1 601	1 544	1 494	1 470	1 518
IBA levy	..	..	134	0	0	0	0	0	0	0
Telecommunications regulator fees	..	..	7	12	17	12	0	0	0	0
Gas regulator fees	..	..	2	0	0	0	0	0	0	0
Electricity regulator fees	..	..	5	0	0	0	0	0	0	0
Water regulator fees	..	..	6	11	11	12	27	27	24	24
Rail regulator fees	..	..	0	14	12	12	12	12	12	12
Company registration surplus fees	..	..	12	0	0	0	0	0	0	0
Consumer and credit act fees	..	..	163	119	281	480	480	480	480	480
Levy funded bodies	..	..	97	217	349	1 040	970	947	925	879
1936 Tithe Act payments	..	..	0	0	0	0	0	0	0	0
Air travel organiser license fees	..	..	0	0	0	45	55	28	29	60
Economic Crime Levy				0	0	0	0	0	0	63
Registers of Scotland				8	16	8	15	16	17	0
UK Emisions Trading Scheme (ETS)				0	0	0	0	0	0	4 347
5220 Nonrecurrent taxes	0	0	0	0	0	0	0	154	292	4 876
UK Emissions Trading Scheme (ETS)				0	0	0	0	0	0	4 347
Immigration Skills Charge	..	..	..	..	..	..	..	154	292	529
5300 Unallocable between 5100 and 5200	1	- 356	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	9 017	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	0	..	..	..	..	..	..	..
6200 Other	..	..	9 017	1 800	2 074	2 933	3 077	2 896	..	..
Community charge	..	..	9 017	..	..	..	..	..	..	..
Custom duties collected for the EU	..	..	..	1 800	2 074	2 933	3 077	2 896	..	..
Non-wastable tax credits against 1110	..	..	7 454	4 651	20 030	28 879	28 539	15 296	10 929	8 910
Tax expenditure component	..	..	6 973	1 233	4 414	5 542	2 571	1 378	984	803
Transfer component	..	..	481	3 418	15 617	23 338	25 968	13 918	9 945	8 107
Non-wastable tax credits against 1210	..	..	0	0	918	1 313	3 273	8 091	8 025	9 137
Tax expenditure component	..	..	0	..	654	915	1 136	2 423	2 761	3 027
Transfer component	..	..	0	..	264	398	2 137	5 668	5 263	6 110
Total tax revenue on cash basis	10 945	81 153	202 400	356 336	509 032	509 501	601 185	639 219	779 924	860 440
Total tax revenue on accrual basis	..	..	202 368	359 483	509 222	515 462	611 491	690 452	781 763	887 623
Additional taxes included in National Accounts	..	..	1 323	2 062	4 072	4 731	7 261	10 147	10 476	11 004
Taxes excluded from National Accounts	..	..	0	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	6 973	1 233	5 068	6 457	3 707	3 802	3 746	3 829
Capital transfer for uncollected revenue	..	..	0	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	3 288	8 103	18 629	21 217	25 025	38 013	40 449	42 616
Miscellaneous differences	..	..	0	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	213 952	370 881	536 991	547 867	647 484	742 414	836 434	945 072
Imputed social contributions	..	..	3 966	3 464	2 125	2 580	1 863	1 205	1 249	1 185
National Accounts: Taxes and all social contributions	..	..	217 918	374 345	539 116	550 447	649 347	743 619	837 683	946 257

.. Not available

Note: Year ending 31st December. From 1990 data are on accrual basis. Supranational taxes reported by the United Kingdom continue to be reported for 2020 in Revenue Statistics as in previous years. From 2021, at the end of the Brexit transition period, this will come to an end and taxes subsequently introduced by the United Kingdom will be reflected in the appropriate tax category at the national or subnational levels of government, as appropriate. Heading 1210: The corporate tax figures include company income tax from 1990 onwards. Heading 2000: Includes some voluntary contributions which cannot be separately identified. Heading 5113: Following the SNA 2008 classification, the digital services tax is classified by the ONS as a Tax on imports excluding VAT and import duties (D.2122). However, it is classified in Revenue Statistics in the category Taxes on turnover and other general taxes on goods and services (5113) for consistency across OECD countries reporting the same type of tax. Heading 6200: The community charge replaced domestic rates in Scotland in April 1989 and was extended to England and Wales in April 1990. This tax has been classified in heading 6200 as it is a lump-sum tax levied on each adult in a household (domestic rates are classified in heading 4100). Headings for non-wastable tax credits 1110 and 1210 are consistent with the guidelines, and the figures in the data are treated accordingly. The following method is adopted separately for Working Families 'Tax Credit and Disabled Persons Tax Credit' paid from 1999 to 2003. For each calendar year, a random sample of awards over-lapping the quarter is taken. Each recipient family's income tax liability for the fiscal year within which the quarter falls is calculated, based on the earned income reported for the award (uprated to the middle of the overlap period). And the result multiplied by the number of days in the overlap period divided by 365. The tax expenditure component is defined as the minimum of this amount and the total amount of award paid in the overlap period. The total amount of award paid and the tax expenditure component are each summed over the sample cases, and the ratio is taken as the tax expenditure ration for the quarter. From 2003, the equivalent breakdown for Child and Working tax credits is based on household survey data. Survey data is used to estimate the breakdown into the tax expenditure and the transfer components for the other smaller tax credits. The United Kingdom Personal Tax Credit information presented in Revenue Statistics is on a cash basis (rather than an accrual basis as for the rest of the data). PTC information on a financial year basis has been used as a proxy for calendar year. Please note that since 2015-16 tax credits is no longer split into tax expenditure and transfer component. The split for years after 2014-15 is estimated by applying the 2014-15 split to total personal tax credits expenditure. The sum of tax expenditure and transfer components may not match the total due to rounding. Total values are consistent with published figures available here: https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk. Please note that the sum of the corporate tax credit (CTC) components in the United Kingdom may not match total CTC's due to rounding. The CTC information presented in Revenue Statistics is on a cash basis (rather than an accrual basis as for the rest of the data). CTC information on a financial year basis has been used as a proxy for calendar year. Please note that the breakdown of total CTCs from 2002/03 to 2010/11 have been estimated using historic proportional splits applied to total published CTC information. Total values are consistent with published figures available here: https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk.

Source: National Income and Expenditure; Central Statistical Office; Annual reports of His Majesty's Revenue and Customs.

Table 5.38. United States: Details of tax revenue, 1965-2022

Million USD

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Total tax revenue	167 022	730 672	1 552 413	2 900 519	3 868 612	3 517 144	4 772 710	5 452 240	6 301 741	7 107 112
1000 Taxes on income, profits and capital gains	80 284	364 137	701 731	1 453 865	1 865 205	1 488 699	2 315 228	2 539 776	3 122 063	3 654 869
1100 Of individuals	52 894	285 513	584 733	1 224 538	1 479 085	1 223 218	1 930 079	2 245 147	2 731 244	3 127 332
1110 On income and profits	50 401	272 879	552 859	1 088 967	1 326 736	1 163 737	1 754 568	2 016 852	2 284 907	2 788 194
Individual income tax federal	46 492	233 269	449 239	895 677	1 062 755	910 874	1 413 376	1 600 026	1 824 045	2 263 775
Individual income tax state and local govt.	3 909	39 610	103 620	193 290	263 981	252 863	341 192	416 826	460 862	524 419
1120 On capital gains	2 493	12 634	31 874	135 571	152 349	59 481	175 511	228 295	446 337	339 138
Capital gains federal	2 300	10 800	25 900	111 507	122 036	46 557	141 381	181 113	356 312	275 351
Capital gains tax state and local govt.	193	1 834	5 974	24 064	30 313	12 924	34 130	47 182	90 025	63 787
1200 Corporate	27 390	78 624	116 998	229 327	386 119	265 481	385 150	294 629	390 818	527 536
1210 On profits	26 745	73 586	106 134	170 835	330 597	240 445	337 631	253 909	324 712	472 339
Corporate income tax federal	24 861	60 525	85 736	144 590	281 040	198 698	288 486	191 110	232 553	330 340
Corporate income tax state and local govt.	1 884	13 061	20 398	26 245	49 556	41 747	49 145	62 799	92 159	142 000
1220 On capital gains	645	5 038	10 864	58 492	55 523	25 036	47 519	40 720	66 106	55 197
Capital gains tax corp. federal	600	4 143	8 776	49 506	47 200	20 689	40 602	30 649	47 344	38 603
Capital gains tax corp. state and local govt.	45	895	2 088	8 986	8 323	4 347	6 917	10 071	18 762	16 594
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	22 192	159 763	396 972	683 104	907 357	917 409	1 125 493	1 327 683	1 430 254	1 556 656
2100 Employees	8 459	67 022	173 860	305 555	400 941	406 404	502 103	605 379	657 954	716 437
Federal insurance contribution Act tax	8 084	66 221	..	..	..	..	..	..	..	..
Less refund federal	- 192	- 507	..	..	..	..	..	..	..	..
Railroad retirement taxes federal	322	590	..	..	..	..	..	..	..	..
Fed. hosp. insur. recpts from railroad retir.	0	111	..	..	..	..	..	..	..	..
Unemployment state tax federal	20	127	..	..	..	..	..	..	..	..
Temp. disability insurance state and local	225	480	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	12 703	87 019	204 102	343 184	456 602	461 702	561 936	651 974	699 646	757 071
Federal insurance contributions act tax	7 802	64 768	..	..	..	..	..	..	..	..
Railroad retirement taxes federal	314	1 722	..	..	..	..	..	..	..	..
Fed. hosp. insur. recpts from railroad retir.	0	111	..	..	..	..	..	..	..	..
Military service credit federal	14	652	..	..	..	..	..	..	..	..
Old-age dis. hosp. insur. fed. employer contr.	282	1 453	..	..	..	..	..	..	..	..
Unemployment state tax federal	3 032	11 788	..	..	..	..	..	..	..	..
Federal unemployment tax Act	615	3 246	..	..	..	..	..	..	..	..
Railroad unempl. insurance Act tax federal	152	175	..	..	..	..	..	..	..	..
Workmen's compensation state and local	484	3 039	..	..	..	..	..	..	..	..
Temp. disability insurance state and local	8	65	..	..	..	..	..	..	..	..
2210 On a payroll basis of employers SSC	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis of employers SSC	..	..	..	..	..	..	..	..	..	..
2300 Selfemployed or nonemployed	1 030	5 722	19 010	34 365	49 814	49 303	61 454	70 330	72 654	83 148
Federal old-age survivors trust	0	4 250	..	..	..	..	..	..	..	..
Federal disability insurance trust	1 030	733	..	..	..	..	..	..	..	..
Federal hospital insurance trust	0	739	..	..	..	..	..	..	..	..
2310 On a payroll basis of self/non-employed SSC	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis of self/non-employed SSC	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	285	2 285	1 774	3 377	3 354	3 634
4000 Taxes on property	26 529	77 913	182 408	299 546	463 052	473 422	537 963	660 674	691 567	736 848
4100 Recurrent taxes on immovable property	22 918	68 499	161 533	254 669	403 688	438 588	489 332	607 621	621 672	660 026
4110 Households	8 548	28 975	..	..	..	..	..	..	..	..
Property tax state and local	8 548	28 975	..	..	..	..	..	..	..	..
Other	0	0	..	..	..	..	..	..	..	..
4120 Others	14 370	39 524	..	..	..	..	..	..	..	..
Property tax state and local	14 370	39 524	..	..	..	..	..	..	..	..
Other	0	0	..	..	..	..	..	..	..	..
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	3 447	8 425	15 755	35 640	31 927	19 699	25 548	25 281	34 410	40 634
4310 Estate and inheritance taxes	3 080	8 149	..	..	..	..	..	..	..	..
Estate tax less refund federal	2 427	6 181	..	..	..	..	..	..	..	..
Estate tax state and local govt.	653	1 968	..	..	..	..	..	..	..	..
4320 Gift taxes	367	276	..	..	..	..	..	..	..	..
Gift tax less refund federal	289	209	..	..	..	..	..	..	..	..
Gift tax calculate state and local govt.	78	67	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	164	989	2 148	4 389	20 503	7 460	14 614	17 248	24 547	24 594
Interest equalisation tax federal	15	0	..	..	..	..	..	..	..	..
Document and stock transfer state and local	149	989	2 148	4 389	20 503	7 460	14 614	17 248	24 547	24 594
4500 Nonrecurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	0	0	0
4520 Other nonrecurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	2 972	4 848	6 934	7 675	8 468	10 523	10 938	11 594
5000 Taxes on goods and services	38 017	128 844	271 301	464 004	632 713	635 329	792 251	920 730	1 054 503	1 155 106
5100 Taxes on production, sale, transfer, etc	33 300	111 810	235 233	404 093	540 291	546 710	694 964	803 229	919 215	1 005 659
5110 General taxes	8 016	51 328	125 575	221 358	301 403	295 123	373 249	443 672	514 506	570 794
5111 Value added taxes	0	0	0	0	0	0	0	0	0	0
5112 Sales tax	8 016	51 328	125 575	221 358	301 403	295 123	373 249	443 672	514 506	570 794
General sales - general receipts state and local	7 981	51 328	125 575	221 358	301 403	295 123	373 249	443 672	514 506	570 794
Other state and local	35	0	0	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	25 284	60 482	109 658	182 735	238 888	251 587	321 715	359 557	404 709	434 864
5121 Excises	21 209	45 471	64 953	108 600	137 373	146 582	156 995	157 642	174 619	171 574
Alcohol taxes federal govt.	3 689	5 601	5 228	8 120	9 348	9 496	10 367	10 790	11 595	11 550
Tobacco taxes federal govt.	2 142	2 443	4 217	7 216	7 531	16 614	14 450	12 354	12 136	11 259
Airport, airway, highway federal	3 559	6 411	0	0	0	0	0	0	0	0
Manufacturer's excise taxes federal govt.	2 867	6 122	0	0	0	0	0	0	0	0
Sugar tax federal govt.	97	0	0	0	0	0	0	0	0	0
Other taxes excise federal govt.	889	2	0	0	0	0	0	0	0	0
Undistributed tax deposits federal government	- 11	152	0	0	0	0	0	0	0	0
Other taxes excise and undist. fed.govt. -	0	0	13 316	32 005	31 747	26 913	35 287	31 499	40 815	35 634
Less special tax liquor occupations federal	- 22	- 21	0	0	0	0	0	0	0	0
Other federal (refunds)	- 7	- 32	0	0	0	0	0	0	0	0
Alcohol taxes state and local govt.	949	2 642	3 577	4 485	5 684	6 197	7 170	7 567	8 784	9 341
Tobacco taxes state and local govt.	1 386	3 874	6 009	8 726	16 433	18 611	17 973	19 047	19 049	17 839
Public utilities state and local govt.	871	5 888	11 814	17 989	27 879	28 892	28 043	27 793	28 383	31 495
Motor fuel taxes state and local govt.	4 331	9 822	20 792	31 373	38 682	39 634	44 743	51 034	55 640	56 611
Other state and local taxes	469	2 295	0	0	0	0	0	0	0	0
Coal tonnage tax federal govt.	0	272	0	0	0	0	0	0	0	0
Hazardous substances tax federal	0	0	0	0	0	0	0	0	0	0
Transportation fuels tax federal	0	0	0	0	0	0	0	0	0	0
Boat fuels and equipment tax federal	0	0	0	0	0	0	0	0	0	0
Waste site deposits tax federal	0	0	0	0	0	0	0	0	0	0
Leaking underground storage federal	0	0	0	0	0	0	0	0	0	0
Vaccine injury compens. federal	0	0	0	0	0	0	0	0	0	0
Ozone depletion tax federal	0	0	0	0	0	0	0	0	0	0
Oil spill liability federal	0	0	0	0	0	0	0	0	0	0
Luxury tax federal govt.	0	0	0	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies	275	608	..	..	..	..	..	..	..	..
Liquor store revenue state and local govt.	1 447	3 200	..	..	..	..	..	..	..	..
Liquor store expend. state and local govt.	- 1 172	- 2 592	..	..	..	..	..	..	..	..
5123 Customs and import duties	1 442	7 436	17 490	21 123	28 793	28 603	38 123	68 627	89 101	102 333
Custom duties federal	1 442	7 436	17 490	21 123	28 793	28 603	38 123	68 627	89 101	102 333
Petroleum import fees federal govt.	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	2 358	6 967	8 895	13 857	23 639	23 642	28 608	33 753	39 302	44 420
Amusements state and local govt.	23	234	671	3 668	7 105	7 082	8 230	7 119	11 259	12 829
Parimutuels state and local govt.	386	731	659	326	328	206	184	204	236	236
Transportation of persons federal	126	1 601	0	0	0	0	0	0	0	0
Transport of property	0	92	0	0	0	0	0	0	0	0
General and toll telephone federal	1 079	1 118	0	0	0	0	0	0	0	0
Foreign insurance policies federal	0	75	0	0	0	0	0	0	0	0
Insurance state and local govt.	744	3 113	7 565	9 863	16 206	16 354	20 194	26 430	27 807	31 355
Employee pension plans federal	0	3	0	0	0	0	0	0	0	0
Inland waterway tax federal	0	0	0	0	0	0	0	0	0	0
Ship departure tax federal	0	0	0	0	0	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	0	18 320	39 155	49 083	52 760	97 989	99 536	101 687	116 538
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	4 717	17 034	36 068	59 910	92 422	88 619	97 287	117 501	135 289	149 448
5210 Recurrent taxes	3 490	9 501	21 262	37 114	68 547	66 440	74 957	90 766	98 048	101 006
5211 Paid by households: motor vehicles	1 211	3 370	8 104	11 409	14 996	16 294	18 820	21 354	22 577	22 911
Motor vehicle regis. license st. and loc.	1 056	2 981	..	..	..	..	..	..	..	..
Motor vehicle oper. license st. and loc.	152	389	..	..	..	..	..	..	..	..
Other motor vehicle	3	0	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	937	2 343	3 564	6 688	8 484	9 108	10 697	12 210	12 819	13 053
Motor vehicle regis. license st. and loc.	937	2 343	..	..	..	..	..	..	..	..
Motor vehicle oper. license st. and loc.	0	0	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	1 342	3 788	9 594	19 017	45 067	41 038	45 441	57 202	62 652	65 043
Misc. fees permit license federal	19	0	0	0	0	0	0	0	0	0
Special tax liquor occupations federal	22	21	0	0	0	0	0	0	0	0
Use tax of certain vehicles federal	99	277	0	0	0	0	0	0	0	0
Use of internat. travel facilities federal	0	92	0	0	0	0	0	0	0	0
Use tax of aircraft federal	0	21	0	0	0	0	0	0	0	0
Corporation in general license st. and loc.	528	1 388	3 147	6 736	10 658	9 473	6 605	9 202	10 965	11 441
Alcoholic beverage license tax st. and loc.	133	179	264	308	608	596	822	984	1 044	1 110
Public utilities license tax st. and loc.	30	130	270	395	1 903	1 468	1 689	1 768	1 776	1 852
Amusements license taxes st. and loc.	7	69	202	196	966	638	714	552	622	699
Occupation and business license st. and loc.	349	1 113	3 512	7 651	16 484	17 812	20 543	24 715	25 330	26 025
Wagering occupation tax federal	7	12	0	0	0	0	0	0	0	0
Other license taxes st. and loc.	10	69	2 118	3 619	14 302	10 900	14 906	19 789	22 720	23 729
Hunting and fishing license taxes st. and loc.	138	417	82	112	146	151	161	192	196	187
Other	0	0	0	0	0	0	0	0	0	0
5220 Nonrecurrent taxes	1 227	7 533	14 806	22 796	23 875	22 179	22 330	26 735	37 241	48 441
Severance state and local govt.	503	4 167	5 224	5 285	12 895	11 751	9 833	9 326	18 622	29 778
Poll taxes state and local govt.	9	0	0	0	0	0	0	0	0	0
Other taxes state and local govt.	715	3 366	9 582	17 511	10 980	10 428	12 497	17 410	18 619	18 663
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	15	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	0	..	..	..	..	..	..	..	..
6200 Other	..	15	..	..	..	..	..	..	..	..
Non-wastable tax credits against 1110	..	..	6 155	36 511	90 439	171 630	156 656	525 970	562 230	452 130
Tax expenditure component	..	..	1 800	9 602	35 910	69 870	42 826	92 340	111 520	127 960
Transfer component	..	..	4 355	26 909	54 529	101 760	113 830	433 630	450 710	324 170
Non-wastable tax credits against 1210	..	..	..	..	..	250	577	660	300	340
Tax expenditure component	..	..	..	..	..	240	527	630	300	300
Transfer component	..	..	..	..	..	10	50	30	0	40
Unallocable transfer component	..	..	..	..	..	2 420	4 890	2 600	3 980	3 250
Total tax revenue on cash basis	167 022	730 672	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	..	..	..	..	..	..	..
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	..	..	11 719	22 562	51 635	61 833	74 886	118 059	124 053	141 377
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	..	1 564 132	2 923 081	3 920 247	3 578 977	4 847 596	5 570 299	6 425 794	7 248 489
Imputed social contributions	..	..	3 384	3 727	7 134	9 428	9 636	8 838	9 029	9 407
National Accounts: Taxes and all social contributions	..	..	1 567 516	2 926 808	3 927 381	3 588 405	4 857 232	5 579 137	6 434 822	7 257 896

.. Not available

Note: From 1990, data are on a year ending 31st December basis. For years up to and including 1976 the dated covered fiscal years ending 30th June. Between 1977 and 1989, Federal government data covered fiscal years ending 30th September and State & Local government data covered fiscal years ending 30th June. From 1990, data are on accrual basis. There are no separate estimates for the State and Local capital gains tax revenues. Heading 5121: In 1994 through 1996, some Federal excise taxes formerly shown separately were included in 'Other taxes,excises and undistributed, Federal government'.

Source: Federal estimates are derived from the US Budget, the Final Monthly Treasury Statement and the Annual Report of the US Treasury Department. The State and Local estimates are derived from Government Finances, published by the Bureau of the Census.

Memorandum tables

Table 5.39 shows different sources for financing social benefits, beyond compulsory social security contributions reported in section 5.1. In addition, this table shows also data on other taxes, on voluntary contributions to government and on compulsory contributions to private sector.

Table 5.40 shows social security contributions and payroll taxes paid by government. During the revision of the Interpretative Guide in 1984, the question arose of how to treat taxes paid by government. The two most prominent examples of such taxes are social security contributions and payroll taxes paid by government in respect of its employees. After a long discussion, it was decided that the data shown in this publication should continue to include taxes paid by government (see §7 of the Interpretative Guide in Annex A).

Whilst it was recognised that for certain purposes (e.g. to show the cash flow to the government sector from the private sector) it would be appropriate to eliminate taxes paid by one sector of government to another or tax payments between different units of the same sector of government, the view was taken that to record tax flows in the context of the economy as a whole required that taxes paid by government should be included in the data. This treatment ensures that the different resource flows of an economy, including the calculation of the output of government, are measured consistently in after-tax units. Nevertheless, it was decided that data on identifiable taxes paid by government should be separately identified in a memorandum item. This is the purpose of the country tables that follow.

The data that are reproduced in the following tables refer to actual compulsory payments made by general government in respect of their employees. Fictive, voluntary, and imputed contributions are excluded from these data. The definitions of social security contributions, payroll taxes and general government are those set out in §40 to §46, §47 and §3 to §4 of the Interpretative Guide. Information on the other taxes paid by government (namely property taxes and consumption taxes) is not available for most countries, although it is believed that in all countries taxes based upon payroll are the most important taxes paid by government. In many cases, the data are estimates and are not always constructed on a basis consistent with that used in the main tables.

Table 5.39. Financing social benefits, national currency

 

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Australia, million AUD
Contribution under 2000 heading	..	..	..	..	..	..	..	..	..	..
Other taxes	..	..	..	..	..	..	..	..	..	..
Voluntary contributions to government	..	..	..	..	..	..	..	..	..	..
Compulsory contributions to private sector	..	..	..	..	..	..	..	..	..	..
Total	0	0	0	0	0	0	0	0	0	0
Austria, million EUR
Contribution under 2000 heading	1 548	9 200	17 763	30 510	38 453	41 423	49 867	59 094	62 312	65 893
Other taxes	0	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	32	135	141	206	256	339	321	344	358	373
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	1 580	9 335	17 904	30 716	38 709	41 762	50 188	59 438	62 670	66 266
Belgium, million EUR
Contribution under 2000 heading	2 018	10 798	23 386	34 865	45 929	50 674	58 812	62 293	65 580	71 520
Other taxes	0	171	644	5 375	13 659	16 772	12 292	20 009	23 415	22 914
Voluntary contributions to government	0	41	52	58	57	59	70	82	83	72
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	2 018	11 009	24 082	40 298	59 644	67 505	71 174	82 384	89 078	94 506
Canada, million CAD
Contribution under 2000 heading	854	10 649	29 653	53 109	73 722	76 787	96 371	107 496	120 919	133 578
Other taxes	1 199	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	0	0	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	2 053	10 649	29 653	53 109	73 722	76 787	96 371	107 496	120 919	133 578
Chile, million CLP
Contribution under 2000 heading	..	..	159 559	576 758	1 148 647	1 493 987	2 252 490	3 104 866	2 815 090	2 585 421
Other taxes	..	..	0	0	0	0	0	0	0	0
Voluntary contributions to government	..	..	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	..	..	328 102	2 021 631	3 808 658	5 408 703	8 914 415	12 194 451	13 597 362	15 217 010
Total	..	..	487 661	2 598 389	4 957 305	6 902 690	11 166 905	15 299 318	16 412 451	17 802 431
Colombia, million COP
Contribution under 2000 heading	..	..	203 596	4 989 000	9 694 000	11 478 085	13 585 138	18 389 481	21 673 981	23 908 538
Other taxes	..	..	0	0	0	0	0	0	0	0
Voluntary contributions to government	..	..	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	..	..	0	0	18 667 073	27 354 493	31 112 566	40 888 910	46 914 226	53 874 632
Total	..	..	203 596	4 989 000	28 361 073	38 832 579	44 697 703	59 278 391	68 588 208	77 783 170
Costa Rica, million CRC
Contribution under 2000 heading	..	..	33 990	297 069	885 053	1 450 531	2 305 133	2 971 589	3 605 731	3 925 692
Other taxes	..	..	..	..	..	..	..	..	..	..
Voluntary contributions to government	..	..	..	..	..	..	..	..	..	..
Compulsory contributions to private sector	..	..	..	..	..	..	..	..	..	..
Total	..	..	33 990	297 069	885 053	1 450 531	2 305 133	2 971 589	3 605 731	3 925 692
Czechia, million CZK
Contribution under 2000 heading	..	..	..	341 544	573 417	576 029	659 743	901 670	1004 804	1 074 201
Other taxes	..	..	..	0	0	0	0	0	0	0
Voluntary contributions to government	..	..	..	1 099	974	661	386	537	573	618
Compulsory contributions to private sector	..	..	..	2 837	5 757	6 094	6 741	9 048	9 539	10 150
Total	..	..	..	345 480	580 148	582 784	666 871	911 255	1014 916	1 084 969
Denmark, million DKK
Contribution under 2000 heading	690	710	101	8 453	2 030	2 280	1 874	2156	2 493	2 340
Other taxes	0	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	0	1 673	8 087	16 633	17 061	17 192	14 721	14 873	15 277	14 844
Compulsory contributions to private sector	145	554	1 278	1 445	4 526	3 847	2 946	3 024	3 308	3 492
Total	835	2 937	9 466	26 531	23 618	23 319	19 541	20 053	21 078	20 676
Estonia, million EUR
Contribution under 2000 heading	..	..	..	674	1 683	1 879	2 300	3 331	3 652	4 122
Other taxes	..	..	..	0	0	0	0	0	0	0
Voluntary contributions to government	..	..	..	0	0	0	0	0	0	0
Compulsory contributions to private sector	..	..	..	1	341	38	389	342	311	288
Total	..	..	..	674	2 024	1 918	2 689	3 673	3 962	4 410
Finland, million EUR
Contribution under 2000 heading	93	2 776	10 012	15 756	21 384	22 648	26 639	27 326	30 186	31 954
Other taxes	47	22	0	404	0	0	0	0	0	0
Voluntary contributions to government	0	262	632	236	228	254	303	235	261	246
Compulsory contributions to private sector	0	123	431	532	653	619	673	619	637	610
Total	140	3 183	11 075	16 928	22 265	23 521	27 615	28 180	31 084	32 810
France, million EUR
Contribution under 2000 heading	8 408	77 462	190 784	231 768	305 924	322 078	368 660	346 095	372 809	395 489
Other taxes	0	262	3 387	81 170	127 714	137 592	170 410	234 449	254 310	272 657
Voluntary contributions to government	0	0	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	8 408	77 724	194 091	312 938	433 638	459 670	539 070	580 544	627 119	668 146
Germany, million EUR
Contribution under 2000 heading	19 876	98 659	170 449	299 440	320 750	354 320	424 842	512 279	534 374	567 083
Other taxes	0	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	1 946	8 441	13 002	23 329	21 409	5 102	6 068	7 399	7 937	8 295
Compulsory contributions to private sector	107	690	1 462	6 120	8 243	9 386	11 202	15 465	16 224	17 368
Total	21 929	107 791	184 914	328 889	350 402	368 808	442 112	535 143	558 535	592 746
Greece, million EUR
Contribution under 2000 heading	37	485	3 466	14 284	24 940	24 748	18 807	21 352	23 417	25 186
Other taxes	8	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	0	0	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	44	485	3 466	14 284	24 940	24 748	18 807	21 352	23 417	25 186
Hungary, million HUF
Contribution under 2000 heading	..	..	..	1 506 755	3 402 194	3 179 509	4 433 464	5 364 400	5 781 454	6 481 845
Other taxes	..	..	..	188 413	85 058	78 629	294 313	128 079	134 966	167 774
Voluntary contributions to government	..	..	..	1 273	1 762	1 693	1 229	953	963	1045
Compulsory contributions to private sector	..	..	..	62 836	190 331	279 814	0	0	0	0
Total	..	..	..	1 759 277	3 679 344	3 539 645	4 729 006	5 493 432	5 917 383	6 650 664
Iceland, million ISK
Contribution under 2000 heading	5	102	3 607	19 680	39 594	63 599	79 707	88 364	97 414	115 564
Other taxes	0	1 047	20 571	26 732	52 444	77 472	97 987	259 588	277 008	239 643
Voluntary contributions to government	0	0	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	0	459	13 454	48 847	118 117	95 438	139 792	191 784	207 998	238 749
Total	5	1 608	37 632	95 260	210 155	236 509	317 486	539 736	582 420	593 956
Ireland, million EUR
Contribution under 2000 heading	21	578	1 729	3 966	8 143	8 458	9 999	12 285	13 618	15 967
Other taxes	0	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	0	0	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	21	578	1 729	3 966	8 143	8 458	9 999	12 285	13 618	15 967
Israel, million ILS
Contribution under 2000 heading	..	..	..	27 565	37 909	45 343	59 561	73 031	79 602	88 775
Other taxes	..	..	..	0	0	0	0	0	0	0
Voluntary contributions to government	..	..	..	0	0	0	0	0	0	0
Compulsory contributions to private sector	..	..	..	0	0	9 100	28 700	39 200	43 500	49 100
Total	..	..	..	27 565	37 909	54 443	88 261	112 231	123 102	137 875
Italy, million EUR
Contribution under 2000 heading	1 881	22 976	87 256	143 629	200 772	209 122	214 376	224 741	240 690	256 430
Other taxes	0	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	0	0	0	464	567	561	750	763	804	924
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	1 881	22 976	87 256	144 093	201 339	209 683	215 126	225 504	241 494	257 354
Japan, billion JPY
Contribution under 2000 heading	1 344	18 178	34 613	47 968	53 325	54 461	64 464	71 562	73 702	75 458
Other taxes	0	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	0	0	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	1 344	18 178	34 613	47 968	53 325	54 461	64 464	71 562	73 702	75 458
Korea, billion KRW
Contribution under 2000 heading	..	73	3 760	22 759	53 588	69 090	104 693	150 854	162 209	176 747
Other taxes	..	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	..	0	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	..	0	0	0	0	0	0	0	0	0
Total	..	73	3 760	22 759	53 588	69 090	104 693	150 854	162 209	176 747
Latvia, million EUR
Contribution under 2000 heading	..	..	..	669	1 774	1 554	2 030	2 985	3 191	3 610
Other taxes	..	..	..	12	51	36	80	128	138	165
Voluntary contributions to government	..	..	..	0	0	0	0	0	0	0
Compulsory contributions to private sector	..	..	..	0	0	0	0	0	0	0
Total	..	..	..	682	1 825	1 590	2 111	3 113	3 329	3 776
Lithuania, million EUR
Contribution under 2000 heading	..	..	..	1 362	2 643	3 293	4 338	5 127	5 750	6 656
Other taxes	..	..	..	0	0	0	0	0	0	0
Voluntary contributions to government	..	..	..	0	2	2	2	0	0	0
Compulsory contributions to private sector	..	..	..	0	247	95	140	0	0	0
Total	..	..	..	1 362	2 892	3 391	4 480	5 127	5 750	6 656
Luxembourg, million EUR
Contribution under 2000 heading	86	443	1 011	2 224	3 710	4 387	5 548	7 208	7 651	8 286
Other taxes	0	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	0	0	4	18	18	28	38	53	57	66
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	86	443	1 015	2 241	3 728	4 415	5 587	7 261	7 708	8 352
Mexico, million MXN
Contribution under 2000 heading	..	109	17 165	138 223	236 727	277 459	409 249	576 019	612 175	681 672
Other taxes	..	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	..	0	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	..	25	3 840	67 352	144 331	146 110	206 824	332 725	363 552	417 476
Total	..	134	21 005	205 575	381 057	423 569	616 073	908 743	975 727	1099 148
Netherlands, million EUR
Contribution under 2000 heading	3 342	26 641	39 075	64 522	77 072	82 732	96 426	108 685	112 666	120 769
Other taxes	0	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	168	1 139	163	0	0	0	0	0	0	0
Compulsory contributions to private sector	1 266	7 642	5 727	37 088	..	..	..	..	..	..
Total	4 776	35 422	44 965	101 610	77 072	82 732	96 426	108 685	112 666	120 769
New Zealand, million NZD
Contribution under 2000 heading	..	..	..	..	..	..	..	..	..	..
Other taxes	..	..	..	..	..	..	..	..	..	..
Voluntary contributions to government	..	..	..	..	..	..	..	..	..	..
Compulsory contributions to private sector	..	..	..	..	..	..	..	..	..	..
Total	0	0	0	0	0	0	0	0	0	0
Norway, million NOK
Contribution under 2000 heading	2 009	28 205	79 362	132 170	204 473	243 002	325 130	381 231	401 990	428 463
Other taxes	1 305	4 256	0	0	0	0	0	0	0	0
Voluntary contributions to government	0	0	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	0	242	339	0	0	0	0	0	0	0
Total	3 314	32 703	79 701	132 170	204 473	243 002	325 130	381 231	401 990	428 463
Poland, million PLN
Contribution under 2000 heading	..	..	..	97 411	141 457	157 432	225 711	318 636	344 720	396 507
Other taxes	..	..	..	0	0	0	0	0	1421	1 975
Voluntary contributions to government	..	..	..	0	0	0	49	48	48	50
Compulsory contributions to private sector	..	..	..	0	0	0	0	0	0	0
Total	..	..	..	97 411	141 457	157 432	225 760	318 684	346 189	398 532
Portugal, million EUR
Contribution under 2000 heading	22	531	4 026	10 168	14 305	15 462	16 182	20 943	22 471	24 734
Other taxes	0	1	29	434	658	698	994	883	915	970
Voluntary contributions to government	0	0	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	22	532	4 055	10 602	14 932	16 154	17 176	21 826	23 386	25 705
Slovak Republic, million EUR
Contribution under 2000 heading	..	..	..	4 409	7 244	8 154	10 897	14 229	15 261	15 968
Other taxes	..	..	..	0	0	0	0	0	0	0
Voluntary contributions to government	..	..	..	0	22	31	11	12	29	28
Compulsory contributions to private sector	..	..	..	0	701	719	413	717	940	1093
Total	..	..	..	4 409	7 968	8 904	11 321	14 958	16 230	17 088
Slovenia, million EUR
Contribution under 2000 heading	..	..	..	2 820	5 046	5 761	5 983	7 908	8 561	9 134
Other taxes	..	..	..	0	0	0	0	0	0	0
Voluntary contributions to government	..	..	..	0	0	0	0	0	0	0
Compulsory contributions to private sector	..	..	..	0	0	0	0	0	0	0
Total	..	..	..	2 820	5 046	5 761	5 983	7 908	8 561	9 134
Spain, million EUR
Contribution under 2000 heading	350	10 682	36 722	74 683	127 088	127 235	122 835	154 315	163 824	172 438
Other taxes	0	49	0	0	0	0	0	0	0	0
Voluntary contributions to government	0	0	0	447	937	1 155	1 170	891	931	930
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	350	10 731	36 722	75 130	128 025	128 390	124 005	155 206	164 755	173 368
Sweden, million SEK
Contribution under 2000 heading	4 851	74 647	205 867	306 974	388 505	384 668	404 851	455 396	489 876	518 438
Other taxes	1 407	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	0	0	0	7 951	12 376	13 167	16 726	24 731	30 070	30 421
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	6 258	74 647	205 867	314 925	400 881	397 835	421 577	480 127	519 946	548 859
Switzerland, million CHF
Contribution under 2000 heading	1 670	10 844	19 952	30 961	34 974	38 385	44 285	49 056	50 655	52 285
Other taxes	336	778	1 176	4 509	6 342	6 644	7 590	3 357	3 428	3 446
Voluntary contributions to government	95	431	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	2 505	9 674	20 797	29 532	42 219	45 974	52 890	60 122	61 308	63 336
Total	4 606	21 727	41 924	65 002	83 535	91 004	104 765	112 535	115 391	119 067
Türkiye, million TRY
Contribution under 2000 heading	0	0	15	7 543	44 052	71 696	170 282	357 677	481 163	767 544
Other taxes	0	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	0	0	0	0	0	0	0	0	0	0
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	0	0	15	7 543	44 052	71 696	170 282	357 677	481 163	767 544
United Kingdom, million GBP
Contribution under 2000 heading	1 685	13 531	34 457	60 252	93 210	97 346	114 173	143 608	156 208	176 951
Other taxes	0	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	0	11	3 288	8 103	18 629	21 217	25 025	38 013	40 449	42 616
Compulsory contributions to private sector	1 148	13 350	7 945	8 308	9 969	9 656	5 495	0	0	0
Total	2 833	26 892	45 690	76 663	121 808	128 219	144 693	181 621	196 657	219 567
United States, million USD
Contribution under 2000 heading	22 192	159 763	396 972	683 104	907 357	917 409	1 125 493	1 327 683	1 430 254	1 556 656
Other taxes	0	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	488	3 407	11 719	22 562	51 635	61 833	74 886	118 059	124 053	141 377
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	22 680	163 170	408 691	705 666	958 992	979 242	1 200 379	1 445 742	1 554 307	1 698 033

.. Not available

Table 5.40. Social security contributions and payroll taxes paid by government, national currency

 

	1965	1980	1990	2000	2007	2010	2015	2020	2021	2022
Australia, million AUD
2000 Social security contributions
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	0	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce
Federal or Central government	0	4	0	0	0	0	0	0	0	0
State/Regional	15	302	0	0	0	0	0	0	0	0
Local government	0	0	2	19	41	31	38	45	42	49
Social Security Funds	0	0	0	0	0	0	0	0	0	0
Multi-jurisdictional (University) sector1	..	..	..	..	..	..	..	..	..	..
Total	15	306	92	301	496	579	765	959	889	993
2000+3000 Total	15	306	92	301	496	579	765	959	889	993
Austria, million EUR2
2000 Social security contributions
Federal or Central government	48	230	337	620	1 244	1 532	1 825	2 261	2 388	2 506
State/Regional	13	166	337	692	988	1 179	1 376	1 800	2 035	2 187
Local government	17	145	292	699	1 036	1 277	1 515	1 908	2 033	2 132
Social Security Funds	11	79	48	176	203	226	264	303	309	325
Total	88	619	1015	2186	3471	4213	4980	6272	6764	7150
3000 Taxes on payroll and workforce
Federal or Central government	0	49	134	186	337	533	624	658	676	667
State/Regional	0	48	74	232	351	458	492	507	539	585
Local government	1	29	79	301	262	359	428	456	487	503
Social Security Funds	0	0	39	44	51	55	65	73	74	78
Total	1	125	326	763	1 000	1 405	1 609	1 693	1 776	1 834
2000+3000 Total	89	745	1 341	2 949	4 471	5 618	6 589	7 965	8 540	8 984
Belgium, million EUR
2000 Social security contributions
Federal or Central government	..	536	211	259	434	493	859	908	945	1028
State/Regional	..	0	614	1 218	1 600	1 873	2 440	2 878	3 027	3 294
Local government	..	434	768	1 376	2 151	2 655	3 973	4 618	4 738	4 945
Social Security Funds	..	89	176	252	308	360	415	420	449	474
Total	..	1 059	1 769	3 105	4 493	5 381	7 686	8 824	9 158	9 741
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	0	0	0	0	0	0	0	0	0
2000+3000 Total	..	1 059	1 769	3 105	4 493	5 381	7 686	8 824	9 158	9 741
Canada, million CAD
2000 Social security contributions
Federal or Central government	..	..	..	944	1 198	1 397	1 515	2 150	2 108	2 111
State/Regional	..	..	..	3 023	4 269	5 071	6 349	7 487	7 958	8 030
Local government	..	..	..	2 225	2 806	3 390	4 205	4 793	5 250	5 297
Social Security Funds	..	..	..	0	0	0	0	0	0	0
Total	..	..	..	6 192	8 273	9 857	12 070	14 430	15 316	15 438
3000 Taxes on payroll andworkforce
Federal or Central government	..	..	..	0	0	0	0	0	0	0
State/Regional	..	..	..	173	234	328	362	413	439	472
Local government	..	..	..	0	0	0	0	0	0	0
Social Security Funds	..	..	..	0	0	0	0	0	0	0
Total	..	..	..	173	234	328	362	413	439	472
2000+3000 Total	..	..	..	6 365	8 507	10 185	12 432	14 843	15 755	15 910
Chile, million CLP
2000 Social security contributions
Federal or Central government	..	..	..	43 210	107 911	148 006	205 125	269 335	251 721	210 316
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	11 317	30 218	41 518	63 603	110 058	103 689	84 953
Social Security Funds	..	..	..	106	263	449	600	872	798	650
Total	..	..	..	54 633	138 392	189 974	269 328	380 265	356 208	295 920
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	..	..	..	..	..	..	..	..
2000+3000 Total	..	..	..	54 633	138 392	189 974	269 328	380 265	356 208	295 920
Colombia, million COP
2000 Social security contributions
Federal or Central government	..	..	..	..	..	..	0	0	0	0
State/Regional	..	..	..	..	..	..	0	0	0	0
Local government	..	..	..	..	..	..	0	0	0	0
Social Security Funds	..	..	..	..	..	..	1 255 666	1 937 898	2 114 229	2 318 852
Total	..	..	..	..	..	..	1 255 666	1 937 898	2 114 229	2 318 852
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	436 646	614 683	654 006	723 535
State/Regional	..	..	..	..	..	..	0	0	0	0
Local government	..	..	..	..	..	..	0	0	0	0
Social Security Funds	..	..	..	..	..	..	0	0	0	0
Total	..	..	..	..	..	..	436 646	614 683	654 006	723 535
2000+3000 Total	..	..	..	..	..	..	1 692 312	2 552 581	2 768 235	3 042 387
Costa Rica, million CRC
2000 Social security contributions
Federal or Central government	..	..	3 219	35 099	102 041	197 340	301 475	364 628	365 341	388 821
State/Regional	..	..	0	0	0	0	0	0	0	0
Local government	..	..	228	2 214	5 357	9 866	17 177	23 212	23 842	24 031
Social Security Funds	..	..	0	0	0	0	0	0	0	0
Total	..	..	3 447	37 313	107 398	207 206	318 652	387 840	389 183	412 852
3000 Taxes on payroll and workforce
Federal or Central government	..	..	91	2 666	5 320	12 405	17 321	22 030	23 077	23 233
State/Regional	..	..	0	0	0	0	0	0	0	0
Local government	..	..	0	0	0	0	0	0	0	0
Social Security Funds	..	..	0	0	0	0	0	0	0	0
Total	..	..	91	2 666	5 320	12 405	17 321	22 030	23 077	23 233
2000+3000 Total	..	..	3 538	39 979	112 718	219 611	335 973	409 870	412 260	436 085
Czechia, million CZK
2000 Social security contributions
Federal or Central government	..	..	..	28 050	44 437	45 439	37 553	56 141	58 645	57 997
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	5 660	8 253	9 394	41 954	68 981	74 834	76 842
Social Security Funds	..	..	..	510	791	938	975	1 310	1 360	1 447
Total	..	..	..	34 220	53 481	55 771	80 482	126 432	134 839	136 286
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	..	0	0	0	0	0	0	0
2000+3000 Total	..	..	..	34 220	53 481	55 771	80 482	126 432	134 839	136 286
Denmark, million DKK
2000 Social security contributions
Federal or Central government	..	179	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	0	..	..	..	..	..	..	..	..
Social Security Funds	..	0	..	..	..	..	..	..	..	..
Total	..	179	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	0	0	0	0	0	0	0	0	0
2000+3000 Total	..	179	0	0	0	0	0	0	0	0
Estonia, million EUR
2000 Social security contributions
Federal or Central government	..	..	..	115	230	258	359	514	553	603
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	48	155	173	232	354	372	410
Social Security Funds	..	..	..	0	1	3	4	9	10	11
Total	..	..	..	163	386	434	596	876	935	1023
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	..	0	0	0	0	0	0	0
2000+3000 Total	..	..	..	163	386	434	596	876	935	1023
Finland, million EUR
2000 Social security contributions
Federal or Central government	..	61	196	908	1 057	1 138	1 229	1 138	1 213	1 282
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	170	1 709	2 786	4 061	4 352	4 868	4 315	4 575	4 677
Social Security Funds	..	9	34	75	88	89	109	109	126	131
Total	..	239	1 939	3 769	5 206	5 579	6 206	5 562	5 914	6 090
3000 Taxes on payroll and workforce
Federal or Central government	..	1	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	4	..	..	..	..	..	..	..	..
Social Security Funds	..	0	..	..	..	..	..	..	..	..
Total	..	5	0	0	0	0	0	0	0	0
2000+3000 Total	..	245	1 939	3 769	5 206	5 579	6 206	5 562	5 914	6 090
France, million EUR
2000 Social security contributions
Federal or Central government	..	3 834	7 919	10 876	13 023	13 656	14 199	15 706	15 992	16 642
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	1 683	5 419	10 053	15 435	17 509	20 815	21 831	22 435	23 529
Social Security Funds	..	2 761	6 979	10 827	14 035	15 427	17 344	18 183	19 714	20 367
Total	..	8 279	20 317	31 756	42 492	46 592	52 358	55 720	58 141	60 538
3000 Taxes on payroll and workforce
Federal or Central government	..	920	581	1016	1 856	1 896	2 117	2 420	2 485	2 591
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	23	103	308	522	656	814	950	994	1 061
Social Security Funds	..	703	2 204	3 344	4 437	4 871	5 437	5 945	6 540	6 862
Total	..	1 646	2 889	4 669	6 815	7 424	8 368	9 315	10 019	10 514
2000+3000 Total	..	9 925	23 206	36 425	49 307	54 016	60 726	65 035	68 160	71 052
Germany, million EUR
2000 Social security contributions
Federal or Central government	775	1 324	2 376	1 554	1 377	1 649	1 766	2 507	2 768	2 995
State/Regional	293	2 611	4 647	5 664	6 045	6 781	7 749	9 981	10 250	10 514
Local government	325	3 140	5 791	6 920	8 296	9 499	10 767	14 568	15 067	15 748
Social Security Funds	1 495	456	767	1 806	2 131	2 446	2 840	3 570	3 677	3 748
Total	2 887	7 531	13 581	15 945	17 849	20 374	23 123	30 626	31 762	33 005
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	0	0	0	0	0	0	0	0	0	0
2000+3000 Total	2 887	7 531	13 581	15 945	17 849	20 374	23 123	30 626	31 762	33 005
Greece, million EUR
2000 Social security contributions
Federal or Central government	..	..	124	510	1 045	1 176	1 160	2 324	2 374	2 397
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	0	124	286	341	339	401	442	421
Social Security Funds	..	..	0	99	268	200	74	61	60	62
Total	..	..	124	733	1 599	1 717	1 573	2 786	2 876	2 880
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	0	0	0	0	0	0	0	0
2000+3000 Total	..	..	124	733	1 599	1 717	1 573	2 786	2 876	2 880
Hungary, million HUF
2000 Social security contributions
Federal or Central government	..	..	..	148 251	293 684	352 354	539 106	511 362	491 643	476 172
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	173 475	343 306	291 375	152 189	136 697	129 333	133 251
Social Security Funds	..	..	..	4 936	8 052	6 763	2 977	709	755	702
Total	..	..	..	326 661	645 042	650 492	694 272	648 768	621 731	610 125
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	13 901	7 287	5 419	12 876	20 850	21 296	21 446
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	25 990	11 928	9 275	3 357	4 978	5 346	6 612
Social Security Funds	..	..	..	406	162	194	110	45	0	0
Total	..	..	..	40 297	19 377	14 888	16 342	25 873	26 642	28 058
2000+3000 Total	..	..	..	366 958	664 420	665 380	710 614	674 641	648 373	638 183
Iceland, million ISK
2000 Social security contributions
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	..	..	..	..	..	..	..	..
2000+3000 Total	..	..	..	..	..	..	..	..	..	..
Ireland, million EUR
2000 Social security contributions
Federal or Central government	..	21	65	166	460	395	497	629	695	695
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	25	83	277	862	740	932	1 180	1 304	1 304
Social Security Funds	..	0	1	4	6	6	6	6	6	7
Total	..	46	149	447	1 328	1 140	1 435	1 816	2 005	2 006
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	0	0	0	0	0	0	0	0	0
2000+3000 Total	..	46	149	447	1 328	1 140	1 435	1 816	2 005	2 006
Israel, million ILS
2000 Social security contributions
Federal or Central government	..	..	..	840	1 030	1 180	1 780	2 320	2 540	2 870
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	280	340	390	590	770	840	950
Social Security Funds	..	..	..	5	12	15	0	0	0	0
Total	..	..	..	1 120	1 370	1 570	2 370	3 090	3 380	3 820
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	2 330	3 600	4 180	5 650	6 950	7 240	7 430
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	780	1 120	960	1 290	1 590	1 650	1 700
Social Security Funds	..	..	..	5	12	15	0	0	0	0
Total	..	..	..	3 110	4 720	5 140	6 940	8 540	8 890	9 130
2000+3000 Total	..	..	..	4 230	6 090	6 710	9 310	11 630	12 270	12 950
Italy, million EUR
2000 Social security contributions
Federal or Central government	..	..	..	0	0	0	0	0	0	0
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	0	0	0	0	0	0	0
Social Security Funds	..	..	..	36 679	47 394	50 627	49 251	52 493	53 896	56 535
Total	..	..	..	36 679	47 394	50 627	49 251	52 493	53 896	56 535
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	..	0	0	0	0	0	0	0
2000+3000 Total	..	..	..	36 679	47 394	50 627	49 251	52 493	53 896	56 535
Japan, billion JPY
2000 Social security contributions
Federal or Central government	..	..	507	732	766	758	881	928	927	940
State/Regional	..	..	..	..	..	..	..	0	0	0
Local government	..	..	1 510	2 168	2 216	2 223	2 524	2 606	2 651	2 682
Social Security Funds	..	..	0	0	0	0	0	0	0	0
Total	..	..	2 017	2 900	2 982	2 981	3 405	3 533	3 578	3 622
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	0	0	0	0	0	0	0	0
2000+3000 Total	..	..	2 017	2 900	2 982	2 981	3 405	3 533	3 578	3 622
Korea, billion KRW
2000 Social security contributions
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	..	..	..	..	..	..	..	..
2000+3000 Total	..	..	..	..	..	..	..	..	..	..
Latvia, million EUR
2000 Social security contributions
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	..	40	156	174	262	326	354	418
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	..	0	0	0	0	0	0	0
2000+3000 Total	..	..	..	40	156	174	262	326	354	418
Lithuania, million EUR
2000 Social security contributions
Federal or Central government	..	..	..	179	327	335	426	51	54	59
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	174	294	351	375	46	52	57
Social Security Funds	..	..	..	5	14	16	16	1	1	1
Total	..	..	..	358	635	701	818	98	107	117
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	..	0	0	0	0	0	0	0
2000+3000 Total	..	..	..	358	635	701	818	98	107	117
Luxembourg, million EUR
2000 Social security contributions
Federal or Central government	..	..	257	273	413	488	648	828	864	917
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	2	4	4	4	4	4	4	4
Social Security Funds	..	..	7	11	12	13	17	23	24	26
Total	..	..	267	288	429	505	669	855	891	947
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	0	0	0	0	0	0	0	0
2000+3000 Total	..	..	267	288	429	505	669	855	891	947
Mexico, million MXN
2000 Social security contributions
Federal or Central government	..	25	2 952	44 879	94 251	103 440	145 329	196 039	197 668	209 353
State/Regional	..	0	0	0	0	0	0	0	0	0
Local government	..	0	0	0	0	0	0	0	0	0
Social Security Funds	..	0	0	0	0	0	0	0	0	0
Total	..	25	2 952	44 879	94 251	103 440	145 329	196 039	197 668	209 353
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	0	0	0	0	0	0	0	0	0
2000+3000 Total	..	25	2 952	44 879	94 251	103 440	145 329	196 039	197 668	209 353
Netherlands, million EUR
2000 Social security contributions
Federal or Central government	63	1 366	286	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	0	0	0	..	..	..	..	..	..	..
Social Security Funds	7	91	59	..	..	..	..	..	..	..
Total	70	1 457	345	2 006	4 310	..	..	..	..	..
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	0	0	0	0	0	0	0	0	0	0
2000+3000 Total	70	1 457	345	2 006	4 310	0	0	0	0	0
New Zealand, million NZD
2000 Social security contributions
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	0	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	0	0	0	0	0	0	0	0	0	0
2000+3000 Total	0	0	0	0	0	0	0	0	0	0
Norway, million NOK
2000 Social security contributions
Federal or Central government	..	1 242	2 859	11 895	28 233	33 746	46 487	53 465	57 123	60 204
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	4 538	11 964	24 831	32 110	41 024	59 556	68 072	70 982	75 024
Social Security Funds	..	1 222	3 064	0	0	0	0	0	0	0
Total	..	7 002	17 887	36 726	60 343	74 770	106 043	121 537	128 105	135 228
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	0	0	0	0	0	0	0	0	0
2000+3000 Total	..	7 002	17 887	36 726	60 343	74 770	106 043	121 537	128 105	135 228
Poland, million PLN
2000 Social security contributions
Federal or Central government	..	..	..	4 566	6 023	6 643	9 840	13 328	13 857	15 209
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	6 756	9 856	11 411	14 796	20 025	20 642	22 654
Social Security Funds	..	..	..	279	426	499	518	712	810	919
Total	..	..	..	11 601	16 305	18 553	25 154	34 065	35 309	38 782
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	..	0	0	0	0	0	0	0
2000+3000 Total	..	..	..	11 601	16 305	18 553	25 154	34 065	35 309	38 782
Portugal, million EUR
2000 Social security contributions
Federal or Central government	..	0	0	0	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	0	33	197	..	..	..	..	..	..
Social Security Funds	..	4	0	0	..	..	..	..	..	..
Total	..	4	33	197	0	0	0	0	0	0
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	0	0	0	0	0	0	0	0	0
2000+3000 Total	..	4	33	197	0	0	0	0	0	0
Slovak Republic, million EUR
2000 Social security contributions
Federal or Central government	..	..	..	489	602	791	1 069	1 439	1 645	1 521
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	130	427	515	658	1002	1 070	1 105
Social Security Funds	..	..	..	22	26	43	36	49	52	56
Total	..	..	..	642	1 056	1 348	1 763	2 490	2 766	2 683
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	..	0	0	0	0	0	0	0
2000+3000 Total	..	..	..	642	1 056	1 348	1 763	2 490	2 766	2 683
Slovenia, million EUR
2000 Social security contributions
Federal or Central government	..	..	..	178	339	409	375	539	577	557
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	94	175	195	189	268	303	289
Social Security Funds	..	..	..	3	7	8	6	8	9	9
Total	..	..	..	275	521	612	571	815	889	855
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	56	77	6	7	9	14	12
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	29	36	3	4	4	5	5
Social Security Funds	..	..	..	1	2	0	0	0	0	0
Total	..	..	..	86	114	9	11	14	20	18
2000+3000 Total	..	..	..	361	636	621	582	829	909	873
Spain, million EUR
2000 Social security contributions
Federal or Central government	..	387	989	1 408	1 966	2 201	2 239	2 830	3 001	3 267
State/Regional	..	2	0	4 411	9 426	10 996	11 245	14 951	16 420	17 444
Local government	..	252	1 819	2 524	4 098	4 781	4 797	5 688	6 172	6 267
Social Security Funds	..	396	1 202	1 284	484	527	496	535	549	543
Total	..	1 037	4 010	9 627	15 974	18 505	18 777	24 004	26 142	27 521
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	0	0	0	0	0	0	0	0	0
2000+3000 Total	..	1 037	4 010	9 627	15 974	18 505	18 777	24 004	26 142	27 521
Sweden, million SEK
2000 Social security contributions
Federal or Central government	..	7 543	12 430	21 153	25 164	24 729	25 707	29 039	30 750	32 156
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	18 149	49 298	66 215	83 877	82 141	85 373	96 810	102 794	105 564
Social Security Funds	..	0	0	0	0	0	0	0	0	0
Total	..	25 692	61 728	87 367	109 040	106 870	111 079	125 849	133 543	137 720
3000 Taxes on payroll and workforce
Federal or Central government	..	..	1 527	3 453	5 394	6 912	12 326	16 317	17 624	18 688
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	6 060	10 808	17 980	22 958	40 935	54 398	58 915	61 352
Social Security Funds	..	..	0	0	0	0	0	0	0	0
Total	..	0	7 587	14 261	23 374	29 870	53 261	70 715	76 539	80 040
2000+3000 Total	..	25 692	69 315	101 628	132 414	136 740	164 340	196 564	210 082	217 760
Switzerland, million CHF
2000 Social security contributions
Federal or Central government	13	91	224	293	381	448	530	606	616	621
State/Regional	34	380	770	971	1 269	1 520	1 766	2 013	2 079	2 114
Local government	22	270	460	595	745	823	911	1020	1 042	1 052
Social Security Funds	2	21	4	14	18	23	26	28	29	31
Total	71	762	1 458	1 873	2 413	2 813	3 234	3 667	3 766	3 818
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	0	0	0	0	0	0	0	0	0	0
2000+3000 Total	71	762	1 458	1 873	2 413	2 813	3 234	3 667	3 766	3 818
Türkiye, million TRY
2000 Social security contributions
Federal or Central government	..	..	9	3 619	20 442	39 363	95 067	204 045	272 370	440 551
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	0	0	0	0	0	0	0	0
Social Security Funds	..	..	0	0	0	0	0	0	0	0
Total	..	..	9	3 619	20 442	39 363	95 067	204 045	272 370	440 551
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	..	..	0	0	0	0	0	0	0	0
2000+3000 Total	..	..	9	3 619	20 442	39 363	95 067	204 045	272 370	440 551
United Kingdom, million GBP
2000 Social security contributions
Federal or Central government	87	920	2 134	3 164	5 886	6 488	7 862	11 298	12 608	14 519
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	83	926	1 957	2 956	4 896	5 375	4 623	5 170	5 538	6 388
Social Security Funds	0	0	0	0	0	0	0	0	0	0
Total	170	1 846	4 091	6 120	10 782	11 863	12 485	16 468	18 146	20 907
3000 Taxes on payroll and workforce
Federal or Central government	..	360	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	410	..	..	..	..	..	..	..	..
Social Security Funds	..	0	..	..	..	..	..	..	..	..
Total	0	770	0	0	0	0	0	0	0	0
2000+3000 Total	170	2 616	4 091	6 120	10 782	11 863	12 485	16 468	18 146	20 907
United States, million USD
2000 Social security contributions
Federal or Central government	301	2 053	9 059	11 323	19 628	25 434	26 803	29 892	30 662	31 420
State/Regional	699	7 585	19 802	32 814	44 061	45 936	49 105	61 894	61 472	63 676
Local government	0	0	0	0	0	0	0	0	0	0
Social Security Funds	0	0	0	0	0	0	0	0	0	0
Total	1 000	9 638	28 861	44 137	63 689	71 370	75 908	91 786	92 134	95 096
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	..	..	..	..
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	..	..	..	..	..	..	..
Social Security Funds	..	..	..	..	..	..	..	..	..	..
Total	0	0	0	0	0	0	0	0	0	0
2000+3000 Total	1 000	9 638	28 861	44 137	63 689	71 370	75 908	91 786	92 134	95 096

.. Not available

1. The multi-jurisdictional sector contains units where jurisdiction is shared between two or more governments, or classification of a unit to a jurisdiction is otherwise unclear. The main type of units currently falling into this category is public universities.

2. There is a break in the series in 1990. The data are based on ESA 2010 from that year onwards.