Revenue Statistics 2025

5. Detailed country tables, 1965-2023

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 2023. 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, 1965-2023

Million AUD

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	5 024	39 878	116 500	214 753	346 772	356 747	460 729	680 505	752 611	798 309
1000 Taxes on income, profits and capital gains of individuals and corporations	2 547	22 383	66 542	124 427	206 134	202 184	261 345	418 307	468 576	495 494
1100 Taxes on income, profits and capital gains of individuals	1 729	17 532	50 062	80 991	127 587	138 163	191 720	265 365	304 528	340 008
1110 Taxes on income and profits of individuals	1 729	17 532	49 888	80 991	127 587	138 163	191 720	265 365	304 528	340 008
1120 Taxes on capital gains of individuals	0	0	174	0	0	0	0	0	0	0
1200 Taxes on income, profits and capital gains of corporations	818	4 851	16 480	43 436	78 547	64 021	69 625	152 942	164 048	155 486
1210 Taxes on income and profits of corporations	818	4 851	16 315	43 436	78 547	64 021	69 625	152 942	164 048	155 486
Income tax on companies	791	4 574	15 220	42 221	76 655	62 549	67 794	151 305	161 589	152 613
Dividend and interest taxes	17	161	899	846	1 892	1 472	1 831	1 637	2 459	2 873
Other withholding taxes	0	116	196	369	..	..	..	..	..	..
1220 Taxes on capital gains of corporations	0	0	165	0	0	0	0	0	0	0
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions (SSC)	0	0	0	0	0	0	0	0	0	0
2100 Social security contributions (SSC) by employees	0	0	0	0	0	0	0	0	0	0
2110 Social security contributions (SSC) by employees, payroll basis	..	..	..	..	..	..	..	..	..	..
2120 Social security contributions (SSC) by employees, income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Social security contributions (SSC) by 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 Social security contributions (SSC) by self-employed or non-employed	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 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	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	29 400	35 309	40 734
4000 Taxes on property	576	3 105	10 427	18 825	31 130	33 498	49 168	74 157	69 903	77 292
4100 Recurrent taxes on immovable property	341	1 886	6 148	9 067	15 615	19 907	26 649	36 526	40 190	45 220
4110 Recurrent taxes on immovable property of households	..	..	..	..	..	..	..	..	..	..
4120 Recurrent taxes on immovable property paid by agents other than households	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Recurrent taxes on net wealth of individuals	..	..	..	..	..	..	..	..	..	..
4220 Recurrent taxes on net wealth of corporations	..	..	..	..	..	..	..	..	..	..
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	37 631	29 713	32 072
4500 Other non-recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 Other non-recurrent taxes on property on net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes on property other than on net wealth	..	..	..	..	..	..	..	..	..	..
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	158 641	178 823	184 789
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	1 508	11 097	27 213	56 179	84 104	90 824	109 050	134 780	152 421	156 880
5110 General taxes	370	2 102	9 365	25 830	44 739	48 146	60 680	77 661	88 602	90 983
5111 Value added taxes (VAT)	0	0	0	23 854	43 634	46 910	59 177	75 565	86 274	88 651
5112 Sales taxes	370	2 102	9 365	1 976	1 105	1 236	1 503	2 096	2 328	2 332
5113 Turnover and other general taxes on goods and services	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	57 119	63 819	65 897
5121 Excises	781	6 183	11 975	19 768	24 357	26 689	22 541	23 721	27 626	31 508
Excises central government	752	5 834	10 359	19 019	23 526	25 803	21 625	22 562	26 281	29 899
Excise on beer	..	..	0	1 697	1 862	1 957	1 998	2 136	2 284	2 391
Excise on spirits	..	..	0	238	205	253	477	809	883	899
Excise on other alcoholic beverages	..	..	0	0	744	900	896	1 391	1 591	1 694
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	18 226	21 523	24 915
Statutory corporate payments	0	83	378	295	231	452	405	513	668	985
Primary production charges	29	266	1 238	454	600	434	511	646	677	624
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	16 945	17 079	13 836
Customs duties central government	271	1 799	3 319	4 606	6 070	5 828	14 046	16 945	17 079	13 836
Excise equivalent customs duty on beer	..	..	0	37	164	221	388	328	283	270
Excise equivalent customs duty on spirits	..	..	0	975	1 265	1 544	1 594	2 706	2 474	2 327
Excise equivalent customs duty on other alcoholic beverages	..	..	0	0	0	0	22	66	35	25
Excise equivalent customs duty on tobacco	..	..	0	386	621	1 215	9 639	12 659	12 667	9 812
Other customs duty	..	..	0	3 208	4 021	2 849	2 404	1 186	1 619	1 403
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	16 453	19 114	20 553
Taxes race meetings	31	240	651	301	359	373	265	931	1 155	1 157
Poker machines	16	140	295	2 074	3 009	3 125	3 684	3 856	5 313	5 504
Lotteries	7	122	325	890	1 118	1 141	1 362	2 005	1 951	2 212
Levies on fire insurance companies	16	157	363	574	937	1 232	786	942	1 213	1 431
Other	15	237	863	2 136	3 505	4 279	5 675	8 719	9 482	10 249
5127 Other taxes on international trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes on specific goods and services	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between general taxes and taxes on specific goods and services	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods, or on permission to use goods or perform activities	236	1 305	5 203	5 698	8 997	11 749	17 812	23 861	26 402	27 909
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	197	1 260	5 109	5 698	8 997	11 749	15 898	21 879	23 246	24 524
5211 Recurrent taxes on motor vehicles, paid by households	65	448	1 373	2 748	4 381	5 064	7 253	9 194	9 927	10 928
5212 Recurrent taxes on motor vehicles, paid by others	65	351	937	1 285	2 005	2 397	2 649	3 656	3 996	4 276
Fees on motor vehicle registry	46	312	794	778	1 165	1 499	1 530	2 121	2 248	2 327
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	1 535	1 748	1 949
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	67	461	2 799	1 665	2 611	4 288	5 996	9 029	9 323	9 320
Broadcasting tv licences	37	21	125	210	288	150	128	46	44	40
Business franchise lic. tobacco. 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	8 952	9 258	9 249
Liquor taxes	28	206	603	97	2	1	22	31	21	31
Dog licenses	0	1	22	0	0	0	0	0	0	0
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	39	45	94	0	0	0	1 914	1 982	3 156	3 385
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Other taxes paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other taxes paid by other than business, or unidentifiable	..	..	..	..	..	..	..	..	..	..
Non-wastable tax credits against 1110	..	..	..	195	2 585	991	460	418	400	364
Tax expenditure component	..	..	..	175	178	110	334	290	283	263
Transfer component	..	..	..	20	2 407	881	126	128	117	101
Non-wastable tax credits against 1210	..	..	..	0	4 564	5 726	8 951	10 613	12 285	13 662
Tax expenditure component	..	..	..	..	1 922	2 253	3 438	3 335	3 645	4 273
Transfer component	..	..	..	..	2 642	3 473	5 513	7 278	8 640	9 389
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	680 505	752 611	798 309
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	3 625	3 928	4 536
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	684 130	756 539	802 845
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	684 130	756 539	802 845

.. Not available

The complete time series of tax revenue data for Australia is available at: https://data-explorer.oecd.org/s/36k

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, 1965-2023

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	6 210	29 759	54 093	90 292	115 270	121 356	149 331	176 773	193 022	203 607
Total tax revenue exclusive of taxes collected for the EU	..	..	54 093	89 866	114 851	121 007	148 701	176 005	191 994	202 743
1000 Taxes on income, profits and capital gains of individuals and corporations	1 584	7 959	13 797	25 329	34 025	33 646	44 381	51 359	59 164	60 987
1100 Taxes on income, profits and capital gains of individuals	1 240	6 899	11 326	19 666	25 446	26 722	35 427	38 879	42 458	44 044
1110 Taxes on income and profits of individuals	1 240	6 899	11 326	19 666	25 446	26 722	35 427	38 879	42 458	44 044
Income tax	415	1 576	2 501	3 202	3 253	3 358	4 274	4 685	6 614	5 617
Special income tax	0	0	0	0	0	0	0	0	0	0
Wage tax	417	4 626	7 823	15 630	20 621	21 769	28 429	31 061	32 568	34 675
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	2 205	2 274	2 682
Contribution to chambers	60	279	501	473	603	657	745	929	1 002	1 070
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 Taxes on capital gains of individuals	0	0	0	0	0	0	0	0	0	0
1200 Taxes on income, profits and capital gains of corporations	334	1 049	1 930	4 157	6 622	5 519	7 659	11 168	15 338	15 614
1210 Taxes on income and profits of corporations	334	1 049	1 930	4 157	6 622	5 519	7 659	11 168	15 338	15 614
Corporation tax	195	698	998	3 865	6 094	4 978	6 752	10 180	14 216	14 376
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	735	758	894
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	253	285	288
Directors tax	2	6	0	0	0	0	0	0	0	0
Energy surtaxes	..	..	0	0	0	0	0	0	79	56
1220 Taxes on capital gains of corporations	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	10	12	540	1 506	1 956	1 405	1 295	1 312	1 367	1 329
Fines related to tax offences	10	12	18	33	77	99	70	34	62	101
Tax on interest	0	0	522	1 473	1 879	1 305	1 225	1 278	1 305	1 229
2000 Social security contributions (SSC)	1 548	9 200	17 763	30 734	38 744	41 764	50 380	62 829	66 439	71 374
2100 Social security contributions (SSC) by employees	686	3 792	7 512	12 477	15 612	16 847	20 104	25 014	26 587	28 666
2110 Social security contributions (SSC) by employees, payroll basis	..	..	..	12 477	15 612	16 847	20 104	25 014	26 587	28 666
Health insurance contributions	..	..	..	2 606	3 326	3 675	4 347	5 486	5 853	6 308
Pension insurance contributions	..	..	..	6 410	8 274	8 986	10 897	14 039	15 043	16 326
Pension contributions, civil servants	..	..	..	1 489	1 579	1 625	1 617	1 438	1 387	1 385
Unemployment insurance contributions	..	..	..	1 854	2 284	2 385	3 040	3 786	4 025	4 344
Health insurance contributions, local government employees	..	..	..	100	130	156	181	232	246	267
Additional contributions for construction workers	..	..	..	17	19	20	23	33	34	35
2120 Social security contributions (SSC) by employees, income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Social security contributions (SSC) by employers	721	4 563	8 768	14 651	18 091	19 421	23 379	29 184	31 080	33 442
2210 Social security contributions (SSC) by employers, payroll basis	..	..	..	14 651	18 091	19 421	23 379	29 184	31 080	33 442
Health insurance contributions	..	..	..	2 667	3 395	3 669	4 339	5 476	5 842	6 297
Pension insurance contributions	..	..	..	7 888	10 214	11 145	13 549	17 514	18 777	20 353
Pension contributions, civil servants	..	..	..	438	376	361	298	230	217	208
Accident insurance contributions	..	..	..	952	1 157	1 254	1 394	1 518	1 625	1 609
Unemployment insurance contributions	..	..	..	1 854	2 284	2 385	3 040	3 786	4 025	4 344
Health insurance contributions, local government employees	..	..	..	101	141	157	181	232	246	268
Contributions according to the continued remuneration law	..	..	..	341	0	0	0	0	0	0
Special pension contributions, nightshift workers	..	..	..	11	18	15	38	48	57	59
Contributions according to the insolvency remuneration assurance law	..	..	..	381	488	416	419	226	130	137
Additional contributions for construction workers	..	..	..	17	19	20	120	154	160	167
2220 Social security contributions (SSC) by employers, income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Social security contributions (SSC) by self-employed or non-employed	141	845	1 482	3 606	5 041	5 496	6 897	8 631	8 772	9 267
2310 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	..	..	3 606	5 041	5 496	6 897	8 631	8 772	9 267
Health insurance contributions	..	..	..	1 971	2 724	3 090	3 664	4 421	4 426	4 772
Pension insurance contributions	..	..	..	1 117	1 527	1 524	2 210	2 945	3 049	3 131
Pension contributions, civil servants (retired)	..	..	..	116	274	297	317	307	305	313
Accident insurance contributions	..	..	..	77	85	88	98	187	187	202
Contributions to social security systems of chambers	..	..	..	224	291	341	427	539	559	582
Health insurance contributions, local government employees	..	..	..	101	140	156	181	232	246	267
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	472	2 097	3 259	5 788	7 266	8 359	10 040	11 348	12 130	12 840
Emplr. contr. equaliz. of family burdens	318	1 397	2 147	3 140	3 915	4 762	5 623	5 989	6 316	6 532
Tax on sum of wages	82	375	669	1 735	2 238	2 402	2 911	3 531	3 867	4 221
Promotion residential buildings	44	217	389	595	754	811	965	1 229	1 301	1 398
Tax on employment (Vienna undergr.)	0	20	21	21	22	22	65	65	70	72
Special levy for households allowances	26	80	0	0	0	0	0	0	0	0
Invalidity compensation tax	2	8	34	54	83	91	148	159	167	177
Contributions to chambers	0	0	0	242	253	271	327	374	410	439
4000 Taxes on property	246	858	1 473	1 206	1 572	1 555	1 965	2 558	2 633	2 197
4100 Recurrent taxes on immovable property	92	231	355	526	626	682	761	889	896	929
4110 Recurrent taxes on immovable property of households	47	66	84	87	92	93	107	145	132	159
Duty on farms	9	15	20	20	20	20	30	36	26	44
Farm contr. equaliz. of family burdens	5	6	6	6	6	6	6	7	6	8
Contribution to Chambers of Agriculture	14	23	32	32	39	40	44	47	48	54
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	30	29
Tax on secondary residences	..	..	0	0	0	0	0	23	23	24
4120 Recurrent taxes on immovable property paid by agents other than households	45	165	271	440	534	589	654	744	764	770
Tax on vacant plots	1	4	5	5	5	6	6	5	9	7
Land tax B	44	161	266	435	529	583	649	738	755	763
4200 Recurrent taxes on net wealth	103	401	642	1	0	0	0	0	0	0
4210 Recurrent taxes on net wealth of individuals	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 Recurrent taxes on net wealth of corporations	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	1 657	1 694	1 177
Land transfer tax	30	150	251	452	644	727	1 014	1 658	1 693	1 177
Capital transfer tax	5	27	148	115	147	102	102	- 1	0	0
4500 Other non-recurrent taxes on property	0	0	0	0	0	10	76	13	43	91
4510 Other non-recurrent taxes on property on net wealth	..	..	..	..	..	0	4	0	0	0
Withholding Tax	..	..	..	..	..	..	4	0	..	..
4520 Other non-recurrent taxes on property other than on net wealth	..	..	..	..	..	10	72	13	43	91
Foundation tax	..	..	..	..	..	10	72	13	43	91
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	17 087	26 505	32 815	34 917	41 897	48 036	51 928	55 465
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	2 275	9 006	16 222	24 646	30 386	32 291	38 480	43 904	47 520	50 531
5110 General taxes	1 160	5 984	11 229	16 856	20 941	22 710	26 282	30 864	35 676	38 059
5111 Value added taxes (VAT)	0	5 984	11 229	16 856	20 941	22 710	26 282	30 784	35 579	37 955
5112 Sales taxes	0	0	0	0	0	0	0	0	0	0
5113 Turnover and other general taxes on goods and services	1 160	0	0	0	0	0	0	80	96	103
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	..	..	..	..	..	..	..	80	96	103
5120 Taxes on specific goods and services	1 115	2 996	4 926	7 752	9 442	9 577	12 194	13 036	11 839	12 466
5121 Excises	610	2 219	3 316	5 493	6 966	7 099	8 594	9 004	7 518	8 093
Tax on beer	39	44	56	161	200	198	189	178	206	193
Tax on wine	7	0	0	0	0	0	0	0	0	0
Tax on sparkling wine	1	7	25	25	1	1	19	3	2	2
Tax on tobacco	188	519	820	1 193	1 455	1 525	1 782	2 073	2 075	2 111
Tax on mineral oils	50	136	1 426	2 739	3 771	3 894	4 218	4 201	3 994	4 048
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	406	423	518
Agricultural marketing contributions (product-based)	0	0	0	23	16	18	17	17	18	13
Tax on energy	0	0	0	562	764	726	931	925	300	17
Contribution for the promotion of arts (levies on sold receivers and cable broadcasting stations)	0	0	0	0	11	6	13	9	13	8
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	189	161	165
Taxes on renewable energy	..	..	27	0	115	115	845	1 003	12	0
Tax on Non-ETS emissions (carbon tax)	..	..	0	0	0	0	0	0	313	1 019
5122 Profits of fiscal monopolies	37	57	52	130	122	129	328	459	428	447
Duty on spirits	5	14	17	130	122	129	120	161	174	163
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	298	254	284
5123 Customs and import duties	332	354	703	373	390	340	417	488	654	576
Customs duties	310	237	418	352	390	340	417	488	654	576
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
Road transport duty paid by foreign carriers	..	..	27	22	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	3 085	3 239	3 350
Insurance tax	25	135	384	745	993	1 017	1 122	1 287	1 366	1 465
Transport tax	63	0	0	0	0	0	0	0	0	0
Duty on casinos	2	28	64	105	71	55	70	45	96	117
Fire protection tax	5	24	50	45	54	56	61	70	75	84
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	251	258	300
Amusement tax	13	17	51	73	94	107	30	8	14	15
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	318	307	320
Tax on advertisement	0	0	0	33	108	110	107	101	98	95
Levy on dangerous waste	0	0	10	71	72	51	56	66	66	61
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	46	117	156
Payments to deposit guarantee schemes (DGS)	0	0	0	0	0	0	640	613	466	449
SRF Contributions	..	..	0	0	0	0	198	280	374	287
5127 Other taxes on international trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes on specific goods and services	0	0	0	34	- 3	4	4	0	0	0
Levy on sugar	..	..	..	34	- 3	4	4	..	..	..
CO2 price component truck toll	..	..	..	0	0	0	0	..	..	..
5130 Unallocable between general taxes and taxes on specific goods and services	0	26	66	38	3	4	4	4	6	6
Fines related to tax offenses	..	26	66	38	3	4	4	4	6	6
5200 Taxes on use of goods, or on permission to use goods or perform activities	46	373	865	1 859	2 428	2 626	3 417	4 131	4 409	4 934
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	38	335	757	1 711	2 253	2 416	3 124	3 711	3 803	4 138
5211 Recurrent taxes on motor vehicles, paid by households	22	156	366	811	1 173	1 293	1 814	2 230	2 271	2 287
5212 Recurrent taxes on motor vehicles, paid by others	13	41	97	298	370	334	421	514	524	526
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	3	138	294	602	710	789	890	967	1 008	1 325
Hunting and fishing duties	1	4	7	10	10	10	22	14	16	16
Dog tax	1	4	6	8	10	11	18	22	22	23
Contribution to promotion of arts	1	3	8	71	120	132	143	166	173	138
Tax on radio and tv - licenses	0	15	46	450	571	636	708	765	784	795
Road transport duty	0	112	226	62	0	0	0	0	0	0
Mandatory cap on market revenues for electricity	..	..	0	0	0	0	0	0	13	341
Agricultural marketing contributions (cultivated area-based)	..	..	0	0	0	0	0	0	0	12
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	8	38	108	147	175	210	293	420	605	796
Certain user fees	8	38	108	147	175	210	293	420	605	796
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	38	266	714	730	849	1 115	667	643	727	743
Tax on financial institutions	0	0	123	- 3	0	0	0	0	0	0
Administration duties	4	17	32	239	287	474	232	266	275	273
Stamp fees	7	46	76	135	92	84	32	24	32	41
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
Contributions to students' associations	0	0	0	4	8	11	11	15	16	16
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	419	252	262	312	321
Embossing fee	0	0	0	0	1	1	1	0	0	0
Other taxes	28	202	347	82	115	124	137	71	87	88
Compensation levy according to the Vienna Tree Protection Act	..	..	0	1	1	2	2	5	6	4
6100 Other taxes paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other taxes paid by other than business, or unidentifiable	..	..	..	..	..	..	..	..	..	..
Custom duties collected for the EU	..	..	..	352	390	340	417	488	654	576
SRF Contributions collected for the EU	..	..	..	..	..	..	198	280	374	287
Non-wastable tax credits against 1110	..	..	..	650	650	650	540	310	340	350
Tax expenditure component	..	..	..	590	450	422	295	180	180	185
Transfer component	..	..	..	60	200	228	245	130	160	165
Non-wastable tax credits against 1210	..	..	..	..	..	..	..	..	..	..
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	6 210	29 759	54 093	90 259	115 064	120 850	148 922	177 417	192 599	203 103
Total tax revenue on accrual basis	..	..	..	90 292	115 270	121 356	149 331	176 773	193 022	203 607
Additional taxes included in national accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from national accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	590	450	422	295	180	180	185
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	..	206	256	338	320	358	373	366
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National accounts, taxes and actual social contributions	..	..	..	91 089	115 976	122 116	149 946	177 311	193 574	204 158
Imputed social contributions	..	..	..	2 485	2 177	2 106	1 925	1 567	1 526	1 528
National accounts, taxes and all social contributions	..	..	..	93 573	118 154	124 222	151 871	178 878	195 100	205 686

.. Not available

The complete time series of tax revenue data for Austria is available at: https://data-explorer.oecd.org/s/36l

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, 1965-2023

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	6 421	37 443	70 408	112 710	147 861	156 317	184 373	214 235	234 799	250 307
Total tax revenue exclusive of taxes collected for the EU	..	..	..	111 675	146 411	155 042	182 756	212 284	232 113	248 095
1000 Taxes on income, profits and capital gains	1 774	15 379	25 983	43 461	52 854	53 313	65 572	76 329	87 960	93 075
1100 Taxes on income, profits and capital gains of individuals	1 317	13 626	22 538	35 318	41 020	44 027	51 877	57 234	66 200	69 700
1110 On income and profits of individuals	1 317	13 626	22 538	35 318	41 020	44 027	51 877	57 234	66 200	69 700
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	3 694	4 376	4 994
Earned income withholding tax	740	9 119	15 422	27 778	36 022	39 829	45 658	50 846	57 371	60 361
Advance payments PIT	125	1 776	2 144	1 959	1 747	1 611	1 547	1 503	1 482	1 496
Non residents tax	0	- 3	4	585	792	810	926	1 256	1 232	1 169
Assessments PIT	183	1 128	878	774	- 915	- 1 697	- 1 512	- 1 414	359	279
Special social contributions	0	0	19	602	957	1 032	1 106	1 327	1 347	1 367
Other income taxes	0	12	2	8	65	17	48	21	33	35
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	19 019	21 682	23 264
1210 On profits of corporates	397	1 744	3 405	8 065	11 749	9 249	13 644	19 019	21 682	23 264
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	355	468	480
Advance payments (corporate)	262	1 273	2 735	7 112	9 733	7 691	8 539	15 539	18 011	20 071
Assessments (corporate)	60	79	- 553	404	1 270	1 196	4 466	2 964	3 160	2 653
Non residents tax (corporate)	0	- 6	18	17	41	43	154	149	31	48
Other income taxes (corporate)	0	32	- 2	5	19	4	19	12	11	12
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	50	76	79	111
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	50	76	79	111
2000 Social security contributions (SSC)	2 018	10 798	23 386	34 865	45 929	50 674	58 812	65 580	71 113	77 094
2100 Employees SSC	569	3 130	7 152	10 932	13 847	14 996	17 036	19 841	21 645	23 771
2110 On a payroll basis of employees SSC	..	3 130	7 152	10 932	13 847	14 996	17 036	19 841	21 645	23 771
On gross wages	..	3 130	7 062	10 932	13 847	14 996	17 036	19 841	21 645	23 771
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	39 412	42 730	46 012
2210 On a payroll basis of employers SSC	..	6 791	14 689	21 027	28 216	31 041	36 240	39 412	42 730	46 012
Contributions by government	..	1 059	1 769	3 105	4 493	5 381	7 686	9 237	9 612	10 883
Contributions by other sectors	..	5 732	12 920	17 922	23 723	25 661	28 554	30 175	33 118	35 129
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	6 328	6 738	7 312
Self-employed	..	803	1 230	2 053	2 678	3 342	3 975	4 433	4 596	5 047
Unemployed	..	0	0	0	0	0	0	0	0	0
Retired	..	29	198	709	1 012	1 134	1 449	1 762	1 996	2 160
Other	..	45	118	144	176	161	113	133	146	105
2310 On a payroll basis of self/non-employed SSC	..	877	1 546	2 906	3 866	4 637	5 537	6 328	6 738	7 312
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	6
Levy on public mandates	..	..	..	..	6	7	8	5	5	6
4000 Taxes on property	240	1 161	2 679	5 282	10 550	11 252	14 408	18 002	18 031	18 415
4100 Recurrent taxes on immovable property	2	210	599	1 164	4 146	4 632	5 433	6 249	6 664	7 603
4110 Households recurrent taxes on immovable property	0	26	63	102	2 779	3 115	3 651	4 263	4 554	5 191
4120 Other than households recurrent taxes on immovable property	2	184	536	1 063	1 367	1 517	1 782	1 986	2 110	2 412
Tax on non profit institutions	2	7	17	41	32	33	41	51	54	55
Immovable income withholding tax (corporate)	0	177	519	929	1 269	1 416	1 651	1 841	1 965	2 254
Regional tax (Brussels)	0	0	0	94	66	68	90	94	90	104
4200 Recurrent taxes on net wealth	0	0	0	92	253	237	661	1 031	1 096	1 103
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	1 031	1 096	1 103
4300 Estate, inheritance and gift taxes	75	309	504	1 101	2 053	2 269	2 996	3 663	3 578	3 602
4310 Estate and inheritance taxes	69	281	475	1 042	1 702	1 939	2 504	2 948	2 801	2 906
4320 Gift taxes	6	29	29	59	351	330	492	716	777	696
4400 Taxes on financial and capital transactions	163	633	1 478	2 669	3 704	3 493	4 358	5 943	5 617	4 999
Registration duties	153	527	1 213	1 967	3 325	3 210	3 899	5 337	5 098	4 496
Mortgage duties	2	10	29	37	76	75	93	93	92	68
Court duties	2	8	29	38	31	34	41	30	39	31
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	435	335	332
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	48	54	72
4500 Non-recurrent taxes on property	0	0	0	74	163	327	643	416	325	357
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	416	325	357
Tax on long term savings	..	..	..	74	163	194	413	207	212	227
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	37	10	13
Voluntary disclosure tax (ter)	..	..	..	0	0	0	78	172	102	117
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	700	752	751
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	321	343	365
Tax on securities accounts	..	..	..	0	0	0	0	379	410	386
5000 Taxes on goods and services	2 386	10 105	18 360	29 103	38 462	41 035	45 533	54 319	57 690	61 718
5100 Taxes on production, sale, transfer, etc	2 187	9 606	17 387	27 000	36 091	38 646	43 043	51 526	54 703	58 448
5110 General taxes on goods and services	1 355	6 321	11 570	18 258	24 411	25 882	28 170	35 076	36 714	38 100
5111 Value added taxes	0	6 321	11 547	18 132	24 140	25 628	27 952	34 713	36 442	37 828
VAT	..	6 293	11 491	18 132	24 140	25 628	27 952	34 713	36 442	37 828
Vehicle immatriculation tax	..	28	56	0	0	0	0	0	0	0
5112 Sales tax	0	0	23	126	271	253	219	363	272	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	16 449	17 989	20 348
5121 Excises	531	1 997	3 478	5 690	7 367	7 783	8 649	9 881	9 971	11 012
Mineral oil	278	1 109	2 017	3 392	3 891	4 148	4 556	5 202	5 147	6 445
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	2 580	2 767	2 738
Spirits	23	123	191	206	225	235	318	322	334	312
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	106	105	100
Fermented fruit beverages	18	57	88	101	115	116	148	169	170	162
Beer	38	93	170	208	191	188	194	167	191	179
Non-alcoholic beverages	10	44	113	148	49	54	56	164	189	181
Coffee, sugar and syrup	5	5	22	13	12	13	14	14	14	14
Levy on energy	0	0	0	193	341	383	343	340	431	339
Intermediate alcoholic products	0	0	0	32	28	26	26	24	22	21
Inspection fee on domestic fuel oil	0	0	0	29	43	51	36	30	25	25
Ecotax	0	0	0	2	1	0	0	0	0	0
Levy on packaging	0	0	0	0	296	320	336	344	349	340
Federal contribution on electricity and natural gas	0	0	0	0	311	292	269	418	227	157
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	1 604	2 239	1 882
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	1 604	2 239	1 882
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	3 551	3 810	3 928
Gambling and betting tax	9	47	51	45	64	77	80	104	136	152
Insurance levy	19	404	885	1 282	1 930	2 123	2 307	2 653	2 745	2 945
Bill-posting tax	0	0	1	1	3	3	3	2	4	2
Deposit insurance	0	0	0	36	48	252	441	446	457	459
Resolution fund	..	..	..	0	0	0	380	347	448	330
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	1 414	1 970	3 527
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	2 481	2 781	2 973	3 256
5210 Recurrent taxes on use of goods and perform activities	199	496	966	1 887	2 032	2 006	2 035	1 946	2 034	2 132
Traffic tax	100	368	712	1 413	1 693	1 702	1 851	1 909	1 956	2 049
5211 Recurrent taxes paid by households: motor vehicles	0	204	458	889	1 051	1 054	1 163	1 279	1 310	1 373
5212 Recurrent taxes paid by others: motor vehicles	0	164	254	525	642	648	689	630	646	676
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles	99	127	254	474	338	303	184	37	78	83
Tax on entertainment devices	6	20	20	71	56	58	56	13	53	58
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	25	25
Radio and television licence fees	0	87	191	347	184	134	106	0	0	0
5220 Non-recurrent taxes on use of goods and perform activities	0	0	0	209	332	379	446	835	939	1 124
Vehicle registration tax	..	..	..	209	332	379	349	479	406	466
Vehicle registration tax (households)	..	..	..	139	221	252	233	320	271	311
Vehicle registration tax (others)	..	..	..	70	111	126	116	160	135	155
Emission permits	..	..	..	0	0	0	97	356	533	658
5300 Unallocable between 5100 and 5200	0	3	7	7	7	6	9	13	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	..	..
Custom duties collected for the EU	..	..	..	960	1 388	1 234	1 373	1 604	2 239	1 882
SRF Contributions collected for the EU	..	..	..	..	..	..	380	347	448	330
Taxes and compulsory social security contributions paid by EU civil servants	..	..	..	310	521	685	731	939	967	1 015
Taxes paid by EU civil servants: income taxes	..	..	..	174	270	345	370	475	490	514
Taxes paid by EU civil servants: compulsory social security contributions	..	..	..	136	250	340	360	464	478	501
Other taxes collected on behalf of the EU	..	..	..	75	62	42	9	..	..	..
Non-wastable tax credits against 1110: Total value	..	..	..	..	348	1 037	830	1 099	1 229	1 231
Non-wastable tax credits against 1110: Tax expenditure component	..	..	..	..	78	588	537	799	895	897
Non-wastable tax credits against 1110: Transfer component	..	..	..	..	270	449	293	300	333	334
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	..	..	..	..	..	..	..	..	..	..
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	184 373	214 235	234 799	250 307
Additional taxes included in National Accounts	..	107	447	1 300	1 740	2 400	3 596	4 613	4 007	3 879
National lottery profits	..	107	262	279	225	243	206	185	200	200
Water levies	..	0	66	378	119	137	104	144	136	158
Sanitel levy	..	0	0	14	13	15	6	12	12	12
Levy on industrial waste	..	0	27	74	68	54	55	77	93	106
Levy on manure	..	0	0	11	11	5	1	6	5	5
Levy on household waste	..	0	0	20	..	..	..	..	..	..
Earned income withholding tax (EU)	..	0	93	174	270	345	370	475	490	514
Social contributions (EU)	..	0	0	136	250	340	360	464	478	501
Imputed social contributions (EU)	..	0	0	213	431	508	554	723	747	779
Green certificates	..	..	..	..	354	754	1 939	2 528	1 847	1 605
Contracts art. 81 (Managed entry agreements)	..	..	..	..	..	..	..	..	..	..
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	799	895	897
Capital transfer for uncollected revenue	..	0	0	- 291	- 381	- 597	- 547	- 524	- 533	- 547
VAT on products assessed but unlikely to be collected	..	..	..	- 18	- 276	- 367	- 357	- 430	- 411	- 415
Earned income withholding tax assessed but unlikely to be collected	..	..	..	- 40	- 53	- 71	- 49	- 44	- 39	- 33
Employers' actual social contributions assessed but unlikely to be collected	..	..	..	- 233	- 52	- 159	- 141	- 51	- 83	- 100
Voluntary social security contributions	..	41	52	58	57	60	71	83	72	75
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	158 262	187 475	218 483	238 493	253 832
Imputed social contributions	..	1 497	2 886	5 377	7 568	8 694	9 790	11 722	12 780	13 775
National Accounts: Taxes and all social contributions	..	39 087	73 793	118 940	156 492	166 955	197 266	230 205	251 273	267 607

.. Not available

The complete time series of tax revenue data for Belgium is available at: https://data-explorer.oecd.org/s/36m

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, 1965-2023

Million CAD

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	15 318	101 015	244 152	390 234	512 663	516 591	653 269	882 487	965 863	1 020 530
1000 Taxes on income, profits and capital gains of individuals and corporations	5 910	47 064	118 566	195 320	251 198	240 961	314 841	452 847	496 005	520 596
1100 Taxes on income, profits and capital gains of individuals	3 464	34 451	99 722	143 652	190 025	180 894	240 304	320 038	346 008	366 543
1110 Taxes on income and profits of individuals	3 464	34 451	99 722	143 652	190 025	180 894	240 304	320 038	346 008	366 543
Taxes federal government	2 635	21 231	60 252	90 694	116 395	109 341	143 315	191 985	207 288	222 339
Taxes on individuals - province	829	13 220	39 470	52 958	73 630	71 553	96 989	128 053	138 720	144 204
1120 Taxes on capital gains of individuals	0	0	0	0	0	0	0	0	0	0
1200 Taxes on income, profits and capital gains of corporations	2 276	11 741	17 190	47 643	54 272	54 101	67 894	122 326	137 617	141 199
1210 Taxes on income and profits of corporations	2 276	11 741	17 190	47 643	54 272	54 101	67 894	122 326	137 617	141 199
Taxes federal government (1)	1 752	8 110	11 726	31 570	37 093	33 419	41 726	77 983	89 078	89 368
Taxes on corporations - province	524	3 631	5 464	16 073	17 179	20 682	26 168	44 343	48 539	51 831
1220 Taxes on capital gains of corporations	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	170	872	1 654	4 025	6 901	5 966	6 643	10 483	12 380	12 853
Non-resident withhold taxes - federal	170	872	1 654	4 025	6 901	5 966	6 643	10 483	12 380	12 853
2000 Social security contributions (SSC)	854	10 649	29 653	53 109	73 722	76 787	96 371	120 986	133 231	151 974
2100 Social security contributions (SSC) by employees	318	3 756	10 634	21 361	29 361	30 626	38 685	50 516	55 656	63 835
Canada pension plan	47	1 265	3 745	9 401	16 194	16 852	21 491	29 667	32 098	37 729
Quebec pension plan	15	431	1 108	2 897	4 124	5 449	6 293	9 257	10 832	11 915
Employment insurance	164	1 393	5 284	7 782	7 084	7 388	9 772	9 900	10 922	12 533
Hospital insurance premiums	92	667	496	1 281	1 959	937	1 128	1 692	1 804	1 658
2110 Social security contributions (SSC) by employees, payroll basis	..	..	10 634	20 976	28 654	29 689	37 557	48 824	53 852	62 177
2120 Social security contributions (SSC) by employees, income tax basis	..	..	0	385	707	937	1 128	1 692	1 804	1 658
2200 Social security contributions (SSC) by employers	536	6 697	18 449	30 307	41 922	43 525	54 380	65 857	72 516	82 261
Canada pension plan	48	1 266	3 745	9 401	16 194	16 852	21 491	29 667	32 098	37 729
Quebec pension plan	15	432	1 108	2 897	4 124	5 449	6 293	9 257	10 832	11 915
Employment insurance	164	2 006	7 398	10 894	9 917	10 343	13 681	13 861	15 290	17 547
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	13 073	14 296	15 071
2210 Social security contributions (SSC) by employers, payroll basis	..	..	18 449	30 307	41 922	43 525	54 380	65 857	72 516	82 261
2220 Social security contributions (SSC) by employers, income tax basis	..	..	0	0	0	0	0	0	0	0
2300 Social security contributions (SSC) by self-employed or non-employed	0	196	570	1 442	2 440	2 636	3 307	4 612	5 058	5 877
Canada pension plan	..	153	478	1 200	2 096	2 181	2 781	3 839	4 154	4 882
Quebec pension plan	..	43	92	242	344	455	525	773	904	995
2310 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	196	570	1 442	2 440	2 636	3 307	4 612	5 058	5 877
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	0	0	0	0	0	0	0	0	0
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	5 499	8 013	10 038	10 760	13 256	18 914	20 630	22 086
4000 Taxes on property	2 186	9 195	24 467	37 157	54 507	63 735	77 778	98 509	100 393	100 834
4100 Recurrent taxes on immovable property	1 830	8 315	20 189	30 242	44 567	51 702	62 651	73 959	76 749	78 844
On property provincial government	11	133	1 645	3 078	3 164	4 476	5 410	7 176	7 627	7 930
Personal property local government	17	0	18 544	27 165	41 403	47 226	57 241	66 782	69 122	70 914
Real property local government	1 802	8 182	0	0	0	0	0	0	0	0
4110 Recurrent taxes on immovable property of households	..	..	..	..	..	..	..	..	..	..
4120 Recurrent taxes on immovable property paid by agents other than households	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	25	512	1 911	4 171	2 970	1 523	372	498	573	556
4210 Recurrent taxes on net wealth of individuals	0	0	0	0	0	0	0	0	0	0
4220 Recurrent taxes on net wealth of corporations	25	512	1 911	4 171	2 970	1 523	372	498	573	556
4300 Estate, inheritance and gift taxes	223	75	3	2	0	178	268	446	496	531
4310 Estate and inheritance taxes	216	75	3	2	..	178	268	446	496	531
On inheritances federal government	108	0	0	0	..	0	0	0	0	0
Succession duties provincial government	108	75	3	2	..	178	268	446	496	531
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	12 343	11 064	8 950
4500 Other non-recurrent taxes on property	108	293	2 365	2 742	4 102	7 254	9 512	11 263	11 512	11 953
4510 Other non-recurrent taxes on property on net wealth	0	0	0	0	0	0	0	0	0	0
4520 Other non-recurrent taxes on property other than on net wealth	108	293	2 365	2 742	4 102	7 254	9 512	11 263	11 512	11 953
Special assessments and charges local govt.	108	293	2 365	2 742	4 102	7 254	9 512	11 263	11 512	11 953
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	190 217	214 299	223 644
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	5 310	24 808	59 627	88 879	114 701	116 160	140 750	176 513	198 844	210 681
5110 General taxes	2 730	11 658	34 475	55 313	71 242	72 130	90 598	121 052	134 829	144 624
5111 Value added taxes (VAT)	0	0	0	35 884	46 072	70 712	86 694	118 283	131 755	141 291
5112 Sales taxes	2 730	11 658	34 475	19 429	25 170	1 418	3 904	2 769	3 075	3 333
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	2 769	3 075	3 333
5113 Turnover and other general taxes on goods and services	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	55 461	64 014	66 056
5121 Excises	1 499	6 805	14 473	18 417	22 759	23 281	25 284	30 601	32 006	33 955
Excises federal government	740	3 850	6 405	8 377	9 249	10 244	10 372	16 742	18 877	22 112
Liquor	..	..	926	1 103	1 224	1 554	1 521	1 991	2 045	2 002
Tobacco	..	..	2 247	2 176	2 466	3 025	2 875	3 223	2 936	2 602
Gasoline and motive fuel	..	..	2 472	4 807	5 272	5 306	5 678	5 075	5 405	5 486
Remitted gaming profits	..	..	45	0	0	0	0	0	0	0
Miscellaneous consumption taxes	..	..	715	291	287	358	297	6 453	8 491	12 023
Excises provincial government	759	2 955	8 067	10 039	13 510	13 037	14 912	13 859	13 129	11 843
Motor fuel	680	1 863	4 674	7 031	8 065	8 198	9 727	8 926	8 493	7 605
Tobacco	53	772	2 776	2 279	4 181	4 620	5 108	4 136	3 595	3 343
Other	26	320	617	730	1 264	219	77	797	1 041	895
5122 Profits of fiscal monopolies	294	1 406	3 758	8 756	11 565	11 565	13 016	11 876	15 441	15 225
Own enterprises contributions	294	1 406	3 758	8 756	11 565	11 565	13 016	11 876	15 441	15 225
5123 Customs and import duties	686	3 199	4 021	2 824	3 829	3 441	5 181	5 199	6 129	5 923
Customs and import duties federal govt.	686	3 199	4 021	2 824	3 829	3 441	5 181	5 199	6 129	5 923
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	6 355	8 510	9 019
Tax on insurance premiums, provincial govt.	45	261	1 141	1 740	2 796	3 305	3 962	5 728	6 849	7 121
Tax on insurance premiums, federal govt.	0	1	1	1	11	28	10	18	21	19
Amusement and admission taxes	4	25	126	538	537	322	291	80	408	575
Air transportation taxes	0	166	488	0	403	600	722	256	706	747
Racetrack betting	35	122	155	55	36	36	33	21	22	21
Tax on meals and hotels	0	0	473	191	305	198	195	252	503	536
5127 Other taxes on international trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes on specific goods and services	17	323	517	1 045	1 217	1 255	1 458	1 430	1 928	1 935
Other taxes federal government	0	98	272	758	762	557	544	318	324	346
Other taxes provincial government	17	225	245	287	455	698	914	1 112	1 604	1 589
5130 Unallocable between general taxes and taxes on specific goods and services	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods, or on permission to use goods or perform activities	892	8 101	3 465	5 589	8 154	7 592	9 525	13 703	15 456	12 964
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	306	1 500	2 393	3 644	4 368	4 452	5 589	6 740	6 527	6 105
5211 Recurrent taxes on motor vehicles, paid by households	103	666	1 056	1 696	2 241	1 986	2 478	2 989	2 821	2 460
5212 Recurrent taxes on motor vehicles, paid by others	141	509	697	1 039	1 242	1 153	1 552	1 766	1 804	1 846
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	62	325	640	909	885	1 313	1 559	1 985	1 902	1 799
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	586	6 601	1 072	1 945	3 786	3 140	3 936	6 963	8 929	6 858
Licences and permits local govt.	36	132	317	499	889	807	1 023	1 178	1 212	1 253
Licences and permits provincial govt.	550	6 469	755	1 446	2 897	2 333	2 913	5 785	7 717	5 605
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	166	1 198	2 875	2 167	342	596	748	1 015	1 304	1 396
6100 Other taxes paid solely by business	139	943	2 386	1 280	0	0	0	0	0	0
6200 Other taxes paid by other than business, or unidentifiable	27	255	489	887	342	596	748	1 015	1 304	1 396
Poll tax local government	5	0	0	0	0	0	0	0	0	0
Miscellaneous local government	11	358	489	887	342	596	748	1 015	1 304	1 396
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	14 096	16 748	14 690
Tax expenditure component	..	..	..	276	824	875	968	2 307	2 672	2 489
Transfer component	..	..	..	1 357	4 726	5 540	6 542	11 789	14 076	12 201
Non-wastable tax credits against 1210	..	..	..	1 758	3 445	4 726	3 768	4 781	5 451	6 478
Tax expenditure component	..	..	..	20	12	19	15	42	68	82
Transfer component	..	..	..	1 738	3 433	4 707	3 753	4 739	5 383	6 396
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	882 487	965 863	1 020 530
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	2 349	2 740	2 570
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	884 836	968 603	1 023 100
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	884 836	968 603	1 023 100

.. Not available

The complete time series of tax revenue data for Canada is available at: https://data-explorer.oecd.org/s/36p

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 penalties 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 million. 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, 1965-2023

Million CLP

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	..	..	1 777 218	7 901 998	20 598 963	21 815 391	32 533 542	53 463 334	62 901 438	58 154 015
1000 Taxes on income, profits and capital gains of individuals and corporations	..	..	412 974	1 841 630	9 412 056	8 329 058	11 840 521	20 456 920	27 491 879	20 433 071
1100 Taxes on income, profits and capital gains of individuals	..	..	99 154	604 100	989 348	1 492 837	3 199 876	5 780 432	6 626 617	5 424 215
Second category tax	..	..	65 552	490 980	993 129	1 449 099	2 350 120	3 442 651	3 914 343	4 312 742
Global complementary tax	..	..	33 603	113 120	- 3 781	43 738	- 36 757	620 904	1 087 034	1 111 474
Others	..	..	0	0	0	0	886 513	1 716 877	1 625 240	0
1110 Taxes on income and profits of individuals	..	..	..	..	..	..	..	..	..	..
1120 Taxes on capital gains of individuals	..	..	..	..	..	..	..	..	..	..
1200 Taxes on income, profits and capital gains of corporations	..	..	219 586	882 896	6 054 487	4 448 745	6 839 133	9 145 873	14 900 568	14 707 116
First category tax	..	..	200 891	815 747	5 084 996	3 913 870	6 183 830	8 360 928	13 034 540	12 723 900
Surtax on state owned enterprises	..	..	16 074	47 634	113 334	194 203	132 352	249 073	475 034	405 009
Mining tax	..	..	0	0	835 452	298 558	323 507	393 548	1 223 807	1 364 685
Other	..	..	2 621	19 516	20 705	42 114	199 444	142 323	167 188	213 521
1210 Taxes on income and profits of corporations	..	..	..	..	..	..	..	..	..	..
1220 Taxes on capital gains of corporations	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	..	..	94 233	354 634	2 368 221	2 387 477	1 801 512	5 530 616	5 964 694	301 739
Adicionel tax	..	..	59 082	350 301	1 462 715	1 414 057	1 429 758	2 534 906	2 731 170	2 828 942
Other	..	..	35 151	4 332	905 507	973 420	371 755	2 995 710	3 233 524	-2 527 203
2000 Social security contributions (SSC)	..	..	159 559	576 758	1 148 647	1 493 987	2 252 489	2 815 090	2 585 421	3 281 979
2100 Social security contributions (SSC) by employees	..	..	154 021	553 937	1 098 620	1 433 159	2 188 575	2 686 021	2 435 398	3 124 716
2110 Social security contributions (SSC) by employees, payroll basis	..	..	154 021	553 937	1 098 620	1 433 159	2 188 575	2 686 021	2 435 398	3 124 716
2120 Social security contributions (SSC) by employees, income tax basis	..	..	0	0	0	0	0	0	0	0
2200 Social security contributions (SSC) by employers	..	..	5 538	22 821	50 027	60 828	63 914	129 068	150 023	157 262
2210 Social security contributions (SSC) by employers, payroll basis	..	..	5 538	22 821	50 027	60 828	63 914	129 068	150 023	157 262
2220 Social security contributions (SSC) by employers, income tax basis	..	..	0	0	0	0	0	0	0	0
2300 Social security contributions (SSC) by self-employed or non-employed	..	..	0	0	0	0	0	0	0	0
2310 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	..	..	0	0	0	0	0	0	0	0
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	109 319	554 037	1 013 571	867 908	1 419 338	2 885 059	3 466 181	3 794 112
4100 Recurrent taxes on immovable property	..	..	59 968	302 244	496 311	631 669	1 054 984	2 002 413	2 284 253	2 807 381
4110 Recurrent taxes on immovable property of households	..	..	..	..	..	..	..	..	..	..
4120 Recurrent taxes on immovable property paid by agents other than households	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	0	0	0	0	0	0	0	0
4210 Recurrent taxes on net wealth of individuals	..	..	..	..	..	..	..	..	..	..
4220 Recurrent taxes on net wealth of corporations	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	3 444	10 906	28 501	39 338	92 236	291 830	416 219	240 541
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	590 816	765 709	746 189
4500 Other non-recurrent taxes on property	..	..	0	0	0	0	0	0	0	0
4510 Other non-recurrent taxes on property on net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes on property other than on net wealth	..	..	..	..	..	..	..	..	..	..
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	28 368 617	30 080 511	31 499 381
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	..	..	1 074 009	4 789 827	8 578 636	10 532 905	16 516 194	26 628 027	28 078 680	29 246 983
5110 General taxes	..	..	664 421	3 306 350	6 781 501	8 399 927	13 273 958	22 785 935	24 515 246	24 179 491
5111 Value added taxes (VAT)	..	..	664 421	3 306 350	6 781 501	8 399 927	13 273 958	22 785 935	24 515 246	24 179 491
5112 Sales taxes	..	..	0	0	0	0	0	0	0	0
5113 Turnover and other general taxes on goods and services	..	..	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	3 842 092	3 563 434	5 067 492
5121 Excises	..	..	166 050	816 160	1 299 844	1 561 205	2 413 482	2 799 017	2 331 072	3 826 127
Cigarettes and tobacco	..	..	60 604	283 275	455 595	647 637	982 609	1 201 968	1 171 382	1 092 381
Gasolene and diesel	..	..	105 445	532 885	844 249	913 568	1 388 218	1 507 872	1 028 982	2 604 565
Oil stabilisation fund	..	..	0	0	0	0	0	0	1 547	0
Fisheries Law Extraction Rights	..	..	0	0	0	0	8 558	8 967	21 566	20 995
Additional tax on new motor vehicles	..	..	0	0	0	0	34 097	80 210	107 596	108 186
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	468 128	555 863	481 396
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	574 947	676 499	759 969
5127 Other taxes on international trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes on specific goods and services	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between general taxes and taxes on specific goods and services	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods, or on permission to use goods or perform activities	..	..	44 714	251 942	445 030	652 252	1 081 893	1 740 590	2 001 831	2 252 398
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	..	..	44 714	251 942	445 030	652 252	1 081 893	1 617 710	1 855 378	2 130 818
Motor vehicles	..	..	24 469	93 880	155 158	218 219	397 608	671 258	821 559	939 426
5211 Recurrent taxes on motor vehicles, paid by households	..	..	0	0	0	0	0	0	0	0
5212 Recurrent taxes on motor vehicles, paid by others	..	..	0	0	0	0	0	0	0	0
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	..	..	20 245	158 062	289 872	434 033	684 285	946 452	1 033 819	1 191 392
Municipal permits	..	..	18 401	136 138	263 996	396 944	630 943	885 324	967 043	1 117 858
Mining patents	..	..	3 374	34 730	25 184	36 213	51 767	59 801	65 122	71 215
Other	..	..	- 1 530	- 12 806	692	876	1 575	1 327	1 653	2 319
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	..	..	0	0	0	0	0	122 880	146 453	121 580
Tax on polluting fixed sources	..	..	..	..	..	..	..	122 880	146 453	121 580
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	- 23 356	- 112 195	1 023	- 60 720	- 576 893	-1 062 352	- 722 555	- 854 527
6100 Other taxes paid solely by business	..	..	0	0	0	0	0	0	0	0
6200 Other taxes paid by other than business, or unidentifiable	..	..	- 23 356	- 112 195	1 023	- 60 720	- 576 893	-1 062 352	- 722 555	- 854 527
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	279 353	352 801	462 288
Tax expenditure component	..	..	..	..	..	..	45 774	63 520	102 393	74 217
Transfer component	..	..	..	..	..	..	129 694	215 833	250 407	388 071
Total tax revenue on cash basis	..	..	1 777 218	7 901 998	20 598 963	21 815 391	32 533 542	53 463 334	62 901 438	58 154 015
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

The complete time series of tax revenue data for Chile is available at: https://data-explorer.oecd.org/s/36q

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, 1965-2023

Million COP

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	..	..	2 579 426	30 598 630	82 697 457	98 455 335	160 157 693	228 906 840	288 842 327	349 799 577
1000 Taxes on income, profits and capital gains	..	..	771 694	7 103 525	24 010 404	26 218 852	52 656 876	73 222 876	95 911 106	140 176 582
1100 Taxes on income, profits and capital gains of individuals	..	..	47 210	1 499 345	4 751 580	5 192 384	9 218 735	15 825 275	20 356 452	24 426 515
1110 On income and profits of individuals	..	..	47 210	1 499 345	4 751 580	5 192 384	9 218 735	15 825 275	20 356 452	24 426 515
Income tax	..	..	47 210	1 499 345	4 751 580	5 192 384	9 218 735	15 754 931	20 224 214	24 240 661
Simple tax regime	..	..	0	0	0	0	0	70 344	132 238	185 854
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	54 442 473	73 300 918	113 303 510
1210 On profits of corporates	..	..	359 758	5 119 828	18 427 899	20 405 209	41 406 848	54 442 473	73 300 918	113 303 510
Income Tax	..	..	359 758	5 119 828	18 427 899	20 405 209	27 480 679	54 248 966	72 907 780	112 820 469
Pro Equity Income Tax - CREE	..	..	0	0	0	0	13 926 169	28 428	56 854	105 458
Simple tax regime	..	..	0	0	0	0	0	165 079	336 285	377 583
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	364 726	484 352	830 925	621 258	2 031 293	2 955 127	2 253 735	2 446 557
Income tax	..	..	364 726	484 352	830 925	621 258	2 031 293	2 955 127	2 253 735	2 446 557
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	21 673 981	23 908 538	25 378 236
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	21 673 981	23 908 538	25 378 236
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	21 673 981	23 908 538	25 378 236
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	3 927 070	4 421 997	5 025 164
4000 Taxes on property	..	..	56 160	2 027 654	6 459 259	8 535 238	18 156 105	20 652 565	22 525 146	25 902 169
4100 Recurrent taxes on immovable property	..	..	56 160	991 070	2 298 829	3 338 935	6 061 965	9 643 729	9 937 041	11 007 128
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	9 643 729	9 937 041	11 007 128
4200 Recurrent taxes on net wealth	..	..	0	0	1 170 908	1 970 530	5 352 940	1 032 058	73 113	1 221 366
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	9 831 204	12 281 751	13 668 690
4500 Non-recurrent taxes on property	..	..	0	0	0	0	0	145 573	233 241	4 986
4510 Non-recurrent taxes on net wealth	..	..	..	..	..	..	..	0	0	0
4520 Non-recurrent taxes on property other than net wealth	..	..	..	..	..	..	..	145 573	233 241	4 986
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	99 258 009	129 331 933	138 176 864
5100 Taxes on production, sale, transfer, etc	..	..	1 388 653	14 048 655	36 447 297	44 038 074	64 688 081	97 214 920	127 046 376	135 352 010
5110 General taxes on goods and services	..	..	672 368	9 585 866	26 910 512	33 333 802	48 684 900	80 093 904	105 084 119	111 920 967
5111 Value added taxes	..	..	583 078	8 445 776	23 377 821	28 811 682	41 659 696	69 883 378	91 723 278	95 426 768
5112 Sales tax	..	..	89 290	1 140 090	3 532 691	4 522 121	7 025 204	10 210 526	13 360 841	16 494 199
Industry and commerce tax (State)	..	..	89 290	1 140 090	3 532 691	4 522 121	7 025 204	10 210 526	13 360 841	16 494 199
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	17 121 016	21 962 257	23 431 043
5121 Excises	..	..	404 699	2 718 692	5 276 999	6 052 273	11 412 250	12 906 426	15 703 712	18 002 110
Diesel surcharge	..	..	0	85 716	388 091	500 405	598 993	570 600	655 000	754 000
Sugar-sweetened ultra-processed beverages	..	..	0	0	0	0	0	0	0	10 234
Ultra-processed foods and/or with high content of added sugars, sodium or saturated fats	..	..	0	0	0	0	0	0	0	27 202
Single-use plastics	..	..	0	0	0	0	0	0	0	0
Petrol surcharge	..	..	0	595 031	1 309 154	1 380 848	1 747 969	2 265 855	2 690 737	2 896 198
Petrol	..	..	141 270	833 004	1 211 511	1 418 766	3 297 392	1 732 540	1 650 801	2 172 914
Restaurant service, vehicle sale and mobile telephone service	..	..	0	0	0	0	1 684 179	1 279 312	2 531 110	3 253 362
Tobacco (State)	..	..	52 898	213 412	330 016	390 472	524 357	1 451 431	1 638 694	1 788 807
Beer (State)	..	..	85 722	471 135	1 203 838	1 432 453	2 305 895	2 723 800	3 049 682	3 259 342
Liquors (State)	..	..	124 808	520 394	834 390	929 328	1 253 466	2 503 248	3 075 170	3 231 445
Carbon	..	..	0	0	0	0	0	330 567	361 899	555 037
Plastic bags	..	..	0	0	0	0	0	48 079	49 697	53 188
Medicinal cannabis	..	..	0	0	0	0	0	993	921	383
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	4 214 590	6 258 546	5 428 933
Custom duties	..	..	180 989	1 744 097	4 259 786	4 651 999	4 590 931	4 214 590	6 258 546	5 428 933
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	2 043 090	2 285 557	2 824 854
5210 Recurrent taxes on use of goods and perform activities	..	..	..	131 795	319 444	373 568	1 028 485	2 043 090	2 285 557	2 824 854
5211 Recurrent taxes paid by households: motor vehicles	..	..	..	131 795	319 444	373 568	1 028 485	2 043 090	2 285 557	2 824 854
Tax on motor vehicle ownership	..	..	..	131 795	319 444	373 568	1 028 485	2 043 090	2 285 557	2 824 854
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	10 172 339	12 743 607	15 140 562
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	10 172 339	12 743 607	15 140 562
Stamp tax	..	..	0	401 497	759 787	357 160	101 668	83 115	134 457	215 515
Other	..	..	78 306	79 287	86 297	126 602	318 271	423 822	788 653	974 781
Other (sub-national)	..	..	81 017	530 413	2 122 062	3 305 252	6 825 762	9 665 402	11 820 497	13 950 266
Total tax revenue on cash basis	..	..	2 579 426	30 598 630	82 697 457	98 455 335	160 157 693	228 906 840	288 842 327	349 799 577
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 complete time series of tax revenue data for Colombia is available at: https://data-explorer.oecd.org/s/36r

Data on a 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, 1965-2023

Million CRC

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	..	..	117 711	978 114	3 213 401	4 382 367	6 923 575	10 019 264	11 285 967	11 732 286
1000 Taxes on income, profits and capital gains	..	..	11 820	128 805	531 552	748 093	1 247 308	2 063 810	2 430 200	2 486 519
1100 Of individuals	..	..	..	..	123 194	202 849	386 241	622 772	691 305	670 835
1110 On income and profits	..	..	..	..	123 194	202 849	386 241	618 550	682 875	666 509
1120 On capital gains	..	..	..	..	0	0	0	4 222	8 430	4 326
1200 Corporate	..	..	..	..	348 826	450 312	659 951	970 546	1 188 835	1 244 931
1210 On profits	..	..	..	..	348 826	450 312	659 951	952 951	1 162 697	1 229 138
1220 On capital gains	..	..	..	..	0	0	0	17 595	26 138	15 793
1300 Unallocable between 1100 and 1200	..	..	11 820	128 805	59 531	94 932	201 116	470 492	550 059	570 753
2000 Social security contributions	..	..	33 990	297 069	885 053	1 450 531	2 305 133	3 605 731	3 925 692	4 192 080
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	389 183	412 852	430 510
Government contributions	..	..	3 447	37 313	107 398	207 206	318 652	389 183	412 852	430 510
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	3 216 548	3 512 840	3 761 571
Contributions by employees and non-government employers	..	..	30 543	249 182	727 844	1 139 265	1 785 522	2 447 640	2 697 026	2 882 725
Contributions for the special regimes	..	..	0	10 574	49 811	104 060	200 959	299 713	300 083	324 603
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	569 339	639 737	693 618
Contributions by non-government employers	..	..	7 484	59 129	165 677	248 259	406 296	546 262	616 504	670 501
Contributions by government employers	..	..	91	2 666	5 320	12 405	17 321	23 077	23 233	23 117
4000 Taxes on property	..	..	1 566	8 396	42 658	63 706	123 261	208 531	220 741	220 798
4100 Recurrent taxes on immovable property	..	..	1 200	5 390	23 293	48 963	90 003	150 279	154 930	160 818
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	5 108	5 206	5 424
Municipal immovable property tax	..	..	1 200	5 390	23 293	45 436	85 927	145 171	149 724	155 395
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	58 206	65 802	59 970
4500 Nonrecurrent taxes	..	..	0	0	0	0	0	46	8	10
4510 On net wealth	..	..	..	..	..	..	..	0	0	0
4520 Other nonrecurrent taxes	..	..	..	..	..	..	..	46	8	10
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	3 488 535	3 674 723	3 916 652
5100 Taxes on production, sale, transfer, etc	..	..	49 867	425 713	1 406 100	1 600 302	2 388 900	3 150 398	3 330 772	3 545 078
5110 General taxes	..	..	21 326	222 775	797 850	920 298	1 368 601	2 065 623	2 217 743	2 312 188
5111 Value added taxes	..	..	21 326	222 775	797 850	920 298	1 336 075	2 039 997	2 193 160	2 285 858
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	0	0	0	32 526	25 626	24 583	26 330
5120 Taxes on specific goods and services	..	..	28 541	202 939	608 250	680 004	1 020 299	1 084 775	1 113 029	1 232 890
5121 Excises	..	..	11 096	157 204	447 168	523 617	798 412	863 133	883 105	1 001 152
Fuels and energy	..	..	0	0	250 577	320 638	457 827	522 063	530 195	576 175
Alcoholic beverages	..	..	0	8 229	23 802	28 035	43 095	53 118	55 539	56 478
Non alcoholic beverages	..	..	0	0	18 263	26 566	36 353	43 234	49 556	57 399
Soaps	..	..	0	0	883	1 317	2 562	3 200	2 810	3 260
Cement	..	..	0	0	0	227	304	0	5 358	5 488
Tobaco	..	..	0	0	0	0	33 681	27 019	22 336	27 959
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	214 499	217 311	274 395
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	177 948	164 137	165 189
Import duties	..	..	13 977	32 336	107 565	103 851	148 666	152 133	137 668	138 487
Custom duties	..	..	1 075	8 149	27 011	22 284	25 902	25 815	26 469	26 701
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	6 274	4 842	5 398
Export duties	..	..	2 113	2 088	2 260	3 816	2 701	4 064	3 100	3 492
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	203	150	198
Export tax on ground transportation	..	..	0	0	0	0	1 611	2 007	1 593	1 707
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	31 742	55 167	55 991
Casinos and gambling	..	..	0	225	442	445	1 455	431	455	553
Port cargo movements	..	..	0	6	0	0	0	0	0	0
Overseas departure tax	..	..	0	0	22 799	24 322	37 232	31 311	54 711	55 438
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	3 916	3 919	3 877
5128 Other taxes	..	..	0	0	0	0	1 071	1 761	1 860	1 282
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	338 138	343 951	371 574
5210 Recurrent taxes	..	..	3 642	31 138	99 410	166 612	273 003	338 138	343 951	371 574
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	183 368	186 226	196 614
Property tax on vehicles, aircraft and boats	..	..	1 425	15 374	52 511	94 102	145 894	183 368	186 226	196 614
5213 Paid in respect of other goods	..	..	2 217	15 763	46 899	72 510	127 109	154 769	157 725	174 960
Local taxes	..	..	1 262	11 898	43 874	68 808	122 248	147 349	151 320	166 070
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	7 421	6 405	8 890
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	83 319	394 874	222 619
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	83 319	394 874	222 619
Transfers of vehicles, aircraft and boats	..	..	497	2 530	9 937	12 311	20 999	28 064	27 597	29 487
Tax revenue from decentralised units	..	..	2 764	15 048	22 257	29 969	49 334	0	0	0
Other taxes	..	..	5 990	7 620	45 438	50 180	92 022	55 122	367 079	193 054
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	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and all social contributions	..	..	..	..	..	..	..	..	..	..

.. Not available

The complete time series of tax revenue data for Costa Rica is available at: https://data-explorer.oecd.org/s/36s

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, 1965-2023

Million CZK

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	..	..	..	771 596	1 316 197	1 286 861	1 532 565	2 122 826	2 339 653	2 546 263
Total tax revenue exclusive of taxes collected for the EU	..	..	..	771 596	1 309 754	1 280 288	1 524 653	2 112 170	2 326 921	2 535 489
1000 Taxes on income, profits and capital gains of individuals and corporations	..	..	..	175 846	327 771	259 934	329 768	441 143	515 371	587 607
1100 Taxes on income, profits and capital gains of individuals	..	..	..	99 668	155 817	131 706	164 678	198 761	214 131	247 897
1110 Taxes on income and profits of individuals	..	..	..	99 668	155 817	131 706	164 678	198 761	214 131	247 897
Wages and salaries withholding	..	..	..	73 474	127 524	115 755	139 888	155 614	161 419	184 480
Of unincorporated individuals	..	..	..	17 254	19 568	5 747	9 100	18 183	19 751	19 324
Withheld on interest and dividends paid to individuals	..	..	..	8 940	8 725	10 204	15 691	24 964	32 962	44 094
1120 Taxes on capital gains of individuals	..	..	..	0	0	0	0	0	0	0
1200 Taxes on income, profits and capital gains of corporations	..	..	..	76 178	171 954	128 228	165 090	242 381	301 240	339 710
1210 Taxes on income and profits of corporations	..	..	..	76 178	171 954	128 228	165 090	242 381	301 240	339 710
Profit tax	..	..	..	68 945	164 016	118 248	147 157	224 588	276 947	271 619
Withheld on interest and dividends paid to corporations	..	..	..	7 233	7 162	9 156	9 415	4 775	6 996	8 936
Levy on lottery revenue	..	..	..	0	776	824	8 518	13 019	17 298	18 520
Temporary windfall tax	..	..	..	0	0	0	0	0	0	40 634
1220 Taxes on capital gains of corporations	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions (SSC)	..	..	..	341 544	573 417	576 029	659 743	1 004 804	1 074 201	1 159 768
2100 Social security contributions (SSC) by employees	..	..	..	77 272	127 662	116 818	133 878	200 968	215 214	231 814
2110 Social security contributions (SSC) by employees, payroll basis	..	..	..	77 272	127 662	116 818	133 878	200 968	215 214	231 814
Retirement	..	..	..	40 489	66 644	69 272	78 120	117 893	126 039	135 930
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	83 075	89 175	95 884
2120 Social security contributions (SSC) by employees, income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Social security contributions (SSC) by employers	..	..	..	220 207	359 493	363 074	417 778	618 255	661 335	712 414
2210 Social security contributions (SSC) by employers, payroll basis	..	..	..	220 207	359 493	363 074	417 778	618 255	661 335	712 414
Retirement	..	..	..	121 547	220 591	229 450	261 786	390 597	417 557	450 304
State employment policy	..	..	..	19 933	12 303	12 756	14 604	21 789	23 293	25 120
Sick leave	..	..	..	20 555	33 834	24 332	27 851	37 870	40 474	43 692
Health insurance	..	..	..	54 879	91 275	95 095	111 517	166 150	178 342	191 766
Penalties	..	..	..	3 293	1 490	1 441	2 020	1 849	1 669	1 532
2220 Social security contributions (SSC) by employers, income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Social security contributions (SSC) by self-employed or non-employed	..	..	..	44 065	86 262	96 137	108 088	185 581	197 653	215 539
2310 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	..	..	44 065	86 262	96 137	108 088	185 581	197 653	215 539
Retirement	..	..	..	7 819	19 508	20 510	22 472	28 297	32 935	36 382
State employment policy	..	..	..	1 082	1 114	1 173	962	1 213	1 412	1 558
Sick leave	..	..	..	0	0	0	0	0	0	0
Health insurance	..	..	..	34 992	65 483	74 299	84 460	155 924	163 153	177 466
Self-employed	..	..	..	7 328	15 921	17 603	20 748	26 326	30 076	34 292
Non-employed	..	..	..	200	2 103	3 996	2 768	3 275	3 681	4 464
Government	..	..	..	27 464	47 459	52 700	60 944	126 323	129 396	138 710
Penalties	..	..	..	172	157	155	193	147	153	133
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	..	..	..	0	0	0	0	0	0	0
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	10 890	15 495	16 364	21 920	11 939	12 501	12 488
4100 Recurrent taxes on immovable property	..	..	..	4 469	5 126	8 752	10 333	11 864	12 446	12 479
4110 Recurrent taxes on immovable property of households	..	..	..	1 452	2 228	4 302	5 433	6 253	6 460	6 497
Real property tax	..	..	..	1 452	2 228	4 302	5 433	6 253	6 460	6 497
4120 Recurrent taxes on immovable property paid by agents other than households	..	..	..	3 017	2 898	4 450	4 900	5 611	5 986	5 982
Levy collected by Winery Fund	..	..	..	0	2	5	20	28	27	27
Real property tax	..	..	..	3 017	2 895	4 445	4 880	5 583	5 959	5 954
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Recurrent taxes on net wealth of individuals	..	..	..	..	..	..	..	..	..	..
4220 Recurrent taxes on net wealth of corporations	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	587	460	218	20	1	0	0
4310 Estate and inheritance taxes	..	..	..	112	115	78	10	0	..	..
Inheritance tax	..	..	..	112	115	78	10	0	..	..
4320 Gift taxes	..	..	..	475	345	140	10	0	..	..
Gift tax	..	..	..	475	345	140	10	0	..	..
4400 Taxes on financial and capital transactions	..	..	..	5 834	9 909	7 394	11 566	74	55	9
Real property transfer tax	..	..	..	5 834	9 909	7 394	11 566	74	55	9
4500 Other non-recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
4510 Other non-recurrent taxes on property on net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes on property other than on net wealth	..	..	..	..	..	..	..	..	..	..
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	664 721	737 347	785 767
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	..	..	..	226 354	372 441	408 645	495 291	635 978	708 683	742 072
5110 General taxes	..	..	..	141 235	232 288	263 457	333 274	463 521	536 896	572 702
5111 Value added taxes (VAT)	..	..	..	141 235	232 288	263 457	333 274	463 521	536 896	572 702
5112 Sales taxes	..	..	..	0	0	0	0	0	0	0
5113 Turnover and other general taxes on goods and services	..	..	..	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	172 457	171 787	169 370
5121 Excises	..	..	..	71 404	133 492	138 401	153 785	161 597	158 707	158 279
On mineral oils	..	..	..	46 998	81 661	80 508	83 460	83 147	78 115	82 909
On alcohol and liquor	..	..	..	5 629	7 201	5 820	7 203	8 789	8 816	10 390
On beer	..	..	..	3 410	3 564	4 396	4 648	4 308	4 551	4 471
On wine	..	..	..	350	342	317	332	530	533	475
On tobacco products	..	..	..	14 984	40 713	44 062	53 380	59 168	58 298	52 847
Duty on CFC	..	..	..	33	0	0	0	0	0	0
Levy collected by Winery Fund	..	..	..	0	11	24	0	5	5	6
On electricity	..	..	..	0	0	1 433	1 229	1 600	1 537	1 461
On natural gas	..	..	..	0	0	1 347	1 146	1 601	1 410	1 359
On solid fuels	..	..	..	0	0	495	415	350	349	252
Fee on electricity from solar radiation	..	..	..	0	0	0	1 972	2 100	5 090	4 109
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	10 656	12 733	10 773
Customs duties	..	..	..	13 572	6 443	6 573	7 912	10 656	12 733	10 773
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	204	348	318
Fees on entry tickets	..	..	..	65	61	53	53	15	65	77
Fees on recreational units (based on capacity)	..	..	..	69	144	147	240	6	72	0
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	183	210	217
Revenue from abolished local fees	..	..	..	0	0	0	0	0	0	24
5127 Other taxes on international trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes on specific goods and services	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between general taxes and taxes on specific goods and services	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods, or on permission to use goods or perform activities	..	..	..	16 606	27 043	25 740	25 456	28 743	28 665	43 695
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	..	..	..	10 788	18 100	18 461	19 023	21 343	21 313	35 836
Highway fee	..	..	..	1 753	2 429	3 061	4 397	5 356	5 839	6 375
5211 Recurrent taxes on motor vehicles, paid by households	..	..	..	0	0	0	0	0	0	0
5212 Recurrent taxes on motor vehicles, paid by others	..	..	..	5 456	5 882	5 138	5 868	5 430	1 071	1 006
Road tax (commercial)	..	..	..	5 456	5 882	5 138	5 868	5 430	1 071	1 006
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	..	..	..	3 579	9 790	10 262	8 758	10 557	14 403	28 454
Resort and recreation fees on visitors	..	..	..	232	312	284	327	397	1 092	1 468
Dog fees	..	..	..	191	277	281	277	300	297	295
Motor vehicle entry fees	..	..	..	32	25	23	13	11	13	17
Water pollution fee	..	..	..	520	404	202	173	236	191	193
Air pollution fee	..	..	..	685	525	399	283	339	338	452
Waste deposit fee	..	..	..	454	5 728	5 948	6 218	7 453	9 369	9 800
Levy on temp. withdrawal of land from agriculture	..	..	..	94	40	34	39	79	85	115
Radioactive waste fee	..	..	..	642	1 310	1 430	1 393	1 708	1 703	1 729
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	7	8	9
Other environmental fees	..	..	..	0	0	710	11	10	10	17
Temporary mandatory cap on market revenues	..	..	..	0	0	0	0	0	1 279	14 340
Other levies on selected activities and services	..	..	..	0	0	0	0	0	0	3
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	..	..	..	5 818	8 943	7 280	6 433	7 400	7 352	7 859
Levy on withdrawal of land from agriculture	..	..	..	532	361	306	348	707	767	1 034
Levy on withdrawal of land from forestry	..	..	..	40	57	57	59	63	72	82
Tax on use of public space	..	..	..	645	639	626	632	579	716	748
Misc. licence and permit fees	..	..	..	4 601	7 881	6 279	5 382	6 031	5 772	5 860
Land betterment fee	..	..	..	0	4	11	11	21	25	23
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	30
Other levies on selected activities and services	..	..	..	0	0	0	0	0	0	83
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	356	29	149	387	219	232	633
Unallocated previous taxes and levies	..	..	..	0	0	0	0	0	0	0
6100 Other taxes paid solely by business	..	..	..	0	0	0	0	0	0	0
6200 Other taxes paid by other than business, or unidentifiable	..	..	..	356	29	149	387	219	232	633
Other taxes, fees and related payments	..	..	..	356	29	149	387	219	232	633
Customs duties collected for the EU	..	..	..	..	6 443	6 573	7 912	10 656	12 733	10 773
Non-wastable tax credits against 1110	..	..	..	0	13 093	25 727	31 415	41 145	42 099	43 455
Tax expenditure component	..	..	..	..	10 487	17 922	22 532	29 192	28 888	31 524
Transfer component	..	..	..	..	2 606	7 805	8 883	11 952	13 211	11 931
Total tax revenue on cash basis	..	..	..	772 272	1 310 618	1 273 676	1 478 758	2 055 661	2 264 745	2 577 699
Total tax revenue on accrual basis	..	..	..	771 596	1 316 197	1 286 861	1 532 565	2 122 826	2 339 653	2 546 263
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	- 23 382	- 26 015	- 27 711
Tax on use of public space	..	..	..	- 645	- 639	- 632	- 632	- 579	- 716	- 748
Waste deposit fee	..	..	..	- 454	- 5 728	- 5 948	- 6 218	- 7 453	- 9 369	- 9 800
Misc. licence and permit fees	..	..	..	- 2 301	- 3 940	- 3 139	- 2 691	- 3 015	- 2 886	- 2 930
Radioactive waste fee	..	..	..	- 642	- 1 310	- 1 430	- 1 393	- 1 708	- 1 703	- 1 729
Health insurance: non-employed	..	..	..	- 200	- 2 103	- 3 996	- 2 768	- 3 275	- 3 681	- 4 464
Health insurance: government	..	..	..	0	0	0	0	0	0	0
Soc. Security contr. employers: Penalties	..	..	..	- 3 293	- 1 490	- 1 441	- 2 020	- 1 849	- 1 669	- 1 532
Soc. Security contr. Self-employed or non-employed: Penalties	..	..	..	- 200	- 157	- 155	- 193	- 147	- 153	- 133
Licence for lorry transport	..	..	..	0	- 1	- 1	- 1	0	0	0
Highway fee	..	..	..	- 1 753	- 2 429	- 3 061	- 4 397	- 5 356	- 5 839	- 6 375
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	- 198	- 337	61
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	1 099	974	661	386	573	618	692
Miscellaneous differences	..	..	..	2 162	0	0	0	0	0	0
National accounts, taxes and actual social contributions	..	..	..	768 206	1305 004	1273 971	1512 755	2099 819	2313 919	2519 304
Imputed social contributions	..	..	..	423	299	600	1 027	3 557	4 803	3 630
National accounts, taxes and all social contributions	..	..	..	768 629	1305 303	1274 571	1513 782	2103 376	2318 722	2522 934

.. Not available

The complete time series of tax revenue data for Czechia is available at: https://data-explorer.oecd.org/s/36t

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, 1965-2023

Million DKK

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	20 821	165 753	381 079	623 197	813 613	816 787	964 234	1 222 051	1 200 441	1 235 494
Total tax revenue exclusive of taxes collected for the EU	..	164 363	378 393	620 561	809 961	813 512	960 915	1 218 338	1 195 857	1 231 882
1000 Taxes on income, profits and capital gains of individuals and corporations	9 712	92 098	232 729	382 555	489 765	503 083	609 743	806 312	773 980	821 102
1100 Taxes on income, profits and capital gains of individuals	8 758	86 958	206 531	327 864	427 372	423 958	525 168	640 823	666 690	705 333
1110 Taxes on income and profits of individuals	8 758	86 909	206 387	327 637	427 030	423 637	524 880	640 507	666 289	705 071
Central government income tax	5 020	33 351	91 638	77 473	155 441	125 790	169 557	227 519	243 871	262 213
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	278 619	282 826	297 251
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	6 296	7 219	8 520
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	1 419	775	297
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	112 454	117 220	122 220
Imputed income from owner-occupied dwelling	0	0	0	8 399	11 714	12 613	13 596	14 199	14 379	14 572
1120 Taxes on capital gains of individuals	0	49	144	226	343	321	289	316	402	262
Tax on winnings from lotteries, pools, etc.	..	49	144	226	343	321	289	316	402	262
1200 Taxes on income, profits and capital gains of corporations	954	5 139	13 597	42 258	57 928	42 590	61 854	102 130	96 131	102 832
1210 Taxes on income and profits of corporations	954	5 139	13 597	42 258	57 928	42 590	61 854	102 130	96 131	102 832
1220 Taxes on capital gains of corporations	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	0	0	12 601	12 434	4 465	36 535	22 721	63 359	11 158	12 938
2000 Social security contributions (SSC)	690	710	101	8 453	2 030	2 280	1 874	2 493	2 340	2 107
2100 Social security contributions (SSC) by employees	567	1	98	8 209	1 057	900	826	736	697	434
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	428	409	164
Contr. to pension funds from officials in non-profit institutions	0	0	96	485	502	450	388	308	288	270
2110 Social security contributions (SSC) by employees, payroll basis	..	..	..	..	..	..	..	..	..	..
2120 Social security contributions (SSC) by employees, income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Social security contributions (SSC) by employers	123	709	3	244	973	1 379	1 048	1 758	1 643	1 673
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	802	544	542
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	4	5	3
Contribution to maternity/paternity compensation scheme	0	..	0	0	744	465	496	952	1 095	1 128
2210 Social security contributions (SSC) by employers, payroll basis	..	..	..	..	..	..	..	..	..	..
2220 Social security contributions (SSC) by employers, income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Social security contributions (SSC) by self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2310 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	2 494	2 258	3 975	4 160	5 894	6 656	7 150	7 309
4000 Taxes on property	1 691	9 490	16 242	20 737	31 556	33 533	39 361	47 605	48 475	47 911
4100 Recurrent taxes on immovable property	1 029	5 412	8 891	13 565	18 996	24 161	28 085	32 432	33 080	33 549
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	29 270	29 964	30 444
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	885	879
Municipal duty on buildings (residential)	0	195	335	381	757	814	599	575	1	1
Municipal duty on buildings (business)	25	366	1 165	1 560	2 244	3 269	2 416	2 255	2 230	2 226
4110 Recurrent taxes on immovable property of households	..	..	..	..	..	..	..	..	..	..
4120 Recurrent taxes on immovable property paid by agents other than households	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	306	965	922	0	0	0	0	0	0	0
4210 Recurrent taxes on net wealth of individuals	306	965	922	..	..	..	..	..	..	..
4220 Recurrent taxes on net wealth of corporations	0	0	0	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	137	738	2 197	2 863	3 896	3 646	5 177	6 616	7 444	8 125
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	8 557	7 951	6 237
Stamp duties	214	2 189	2 838	4 125	8 574	5 695	6 071	8 500	7 897	6 195
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	57	54	42
Duty on transfers of shares	0	0	809	0	0	0	0	0	0	0
4500 Other non-recurrent taxes on property	0	116	81	140	6	0	0	0	0	0
4510 Other non-recurrent taxes on property on net wealth	..	0	0	0	0	0	..	..	..	..
4520 Other non-recurrent taxes on property other than on net wealth	..	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	357 646	367 114	351 210
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	8 239	60 563	123 529	197 967	266 797	253 848	280 875	333 805	342 986	325 930
5110 General taxes	2 139	37 727	80 508	121 955	174 639	171 583	191 328	251 278	266 451	260 098
5111 Value added taxes (VAT)	2 139	37 727	71 978	121 955	174 639	171 583	191 328	251 278	266 451	260 098
Value-added taxes	..	..	71 978	121 955	174 639	171 583	191 328	248 305	261 977	254 942
Vat One Stop Shop to Denmark	..	..	0	0	0	0	0	2 973	4 473	5 156
5112 Sales taxes	0	0	0	0	0	0	0	0	0	0
5113 Turnover and other general taxes on goods and services	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	82 527	76 535	65 833
5121 Excises	5 466	20 487	38 364	68 775	82 835	73 597	81 784	73 789	66 743	56 916
Duty on petrol	1 016	3 713	5 637	10 005	9 155	8 029	7 348	7 367	7 317	7 520
Motor vehicle registration duty	818	2 989	7 917	13 858	24 289	13 587	17 988	16 381	11 541	10 711
Cigarettes and tobacco duties	1 469	4 483	6 470	7 595	7 169	7 896	7 561	8 554	7 303	7 980
Duties on cigars, cheroots and cigarillos	234	220	128	75	43	32	113	52	45	43
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	2 410	2 366	2 323
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	109	119	36
Duty on ice-cream	33	58	135	168	180	201	297	393	380	361
Duty on coffee	5	249	224	263	250	253	280	284	283	265
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	846	843	793
Duty on wine	122	611	1 448	1 166	1 032	1 071	1 764	1 822	1 670	1 644
Duty on spirits	412	1 432	1 982	1 756	1 213	1 028	1 201	1 330	1 375	1 228
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	33	27	24
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	11 693	9 760	3 636
Duty on certain oil products	0	1 719	2 938	6 451	8 549	8 623	9 347	10 171	9 927	9 490
Duty on certain retail containers	0	100	397	611	725	705	316	146	134	126
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	200	188	189
Duty on disposable tableware	0	0	72	65	126	120	138	303	334	314
Duty on insecticides, herbicides, etc.	0	0	13	368	499	466	598	614	670	696
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	1 797	1 801	1 788
Other duties on goods and services	5	191	- 36	10	117	146	179	139	158	105
Duty on waste	0	0	492	1 025	1 225	51	130	193	155	189
Duty on CFC	0	0	28	0	53	56	65	52	55	79
Duty on CO2	0	0	0	4 698	5 108	5 822	3 652	3 502	3 388	3 175
Duty on cigarette paper	0	0	0	68	32	28	38	28	30	21
Duty on nicotine products	0	..	0	0	0	0	0	0	146	359
Energy producers payback in relation to extraordinary high energy prices	0	..	0	0	0	0	0	0	2 000	0
Duty on rechargeable Ni-Cd batteries	0	0	0	24	17	4	2	1	0	0
Duty on piped water	0	0	0	1 392	1 371	1 334	1 688	1 704	1 696	1 518
Duty on carrier bags made of paper, plastic, etc.	0	0	0	160	210	201	208	307	254	249
Duty on tires	0	0	0	29	45	61	57	54	52	58
Duty on sulpher	0	0	0	165	110	48	42	38	33	30
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	2 934	2 476	1 759
Duty on nitrogen	0	0	0	30	27	26	17	22	17	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	17	21	22
Duty on PVC and phathalates	0	0	0	31	42	23	19	17	20	13
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	165	157	156
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	114	0	0
5122 Profits of fiscal monopolies	16	183	404	1 402	1 565	1 445	1 247	1 507	1 479	1 567
5123 Customs and import duties	556	1 113	1 849	2 325	3 282	3 242	3 285	3 713	4 583	3 613
Customs duties	0	1 032	1 779	2 325	3 282	3 242	3 285	3 713	4 583	3 613
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	3 518	3 730	3 738
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	1 420	1 413	1 405
Duty on insurance on pleasure boats	0	13	57	66	100	122	126	105	117	120
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	117	195	199
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	44
Duty on slot machines	0	0	0	0	858	656	618	328	484	491
Duty on gambling	0	0	0	0	0	0	402	690	669	617
Duty on online casinos	0	0	0	0	0	0	263	813	807	862
5127 Other taxes on international trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes on specific goods and services	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 general taxes and taxes on specific goods and services	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods, or on permission to use goods or perform activities	488	2 893	4 410	7 468	14 575	14 730	16 530	13 864	13 546	14 141
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	488	2 893	4 410	7 468	14 484	14 730	16 171	12 624	11 368	11 447
5211 Recurrent taxes on motor vehicles, paid by households	199	1 874	2 922	5 485	7 105	7 613	8 136	7 113	7 012	6 993
Weight duty automobiles	199	1 874	2 922	5 318	6 954	7 467	7 859	6 852	6 749	6 729
Recycling fee on cars	0	0	0	167	151	147	277	261	263	264
5212 Recurrent taxes on motor vehicles, paid by others	287	1 014	1 441	1 919	3 125	2 980	3 483	4 188	4 254	4 238
Weight duty automobiles	287	1 014	1 441	1 612	2 652	2 611	3 088	3 617	3 685	3 675
Road charges	0	0	0	307	473	370	395	571	569	563
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	2	5	47	64	4 255	4 137	4 552	1 323	102	217
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	0	0	0	0	91	0	359	1 241	2 178	2 694
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	0	0	1 575	3 368	4 724	4 948	7 177	9 976	10 582	11 138
6000 Other taxes	0	0	0	391	190	206	2 781	1 339	1 382	5 855
6100 Other taxes paid solely by business	..	..	..	391	190	206	2 781	1 339	1 382	1 504
6200 Other taxes paid by other than business, or unidentifiable	..	..	..	0	0	0	0	0	0	4 350
Other taxes	..	..	..	..	..	..	..	..	..	4 350
Custom duties collected for the EU	..	..	0	2 325	3 282	3 242	3 285	3 713	4 583	3 613
Non-wastable tax credits against 1110	..	..	..	..	..	4 959	4 230	3 020	2 261	1 532
Tax expenditure component	..	..	..	..	..	4 711	4 018	2 869	2 148	1 456
Transfer component	..	..	..	..	..	248	211	151	113	77
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	1 222 051	1 200 441	1 235 494
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	2 869	2 148	1 456
Capital transfer for uncollected revenue	0	- 1 363	- 3 091	- 2 744	- 3 251	- 4 712	- 20 451	- 10 017	- 9 753	- 9 040
Voluntary social security contributions	0	1 673	8 177	16 633	17 061	17 192	14 721	15 277	14 844	14 846
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	1 230 180	1 207 680	1 242 756
Imputed social contributions	0	5 958	4 351	6 223	5 693	5 356	4 063	2 999	2 955	2 946
National accounts, taxes and all social contributions	20 821	172 021	390 515	643 309	833 116	839 335	966 585	1 233 179	1 210 635	1 245 703

.. Not available

The complete time series of tax revenue data for Denmark is available at: https://data-explorer.oecd.org/s/36u

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, 1965-2023

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	..	..	..	1 919	5 088	4 863	6 996	10 631	11 956	12 886
Total tax revenue exclusive of taxes collected for the EU	..	..	..	1 919	5 053	4 839	6 962	10 557	11 855	12 833
1000 Taxes on income, profits and capital gains of individuals and corporations	..	..	..	476	1 197	970	1 607	2 627	2 876	3 108
1100 Taxes on income, profits and capital gains of individuals	..	..	..	421	936	776	1 182	2 146	2 279	2 391
1110 Taxes on income and profits of individuals	..	..	..	421	936	776	1 182	2 146	2 279	2 391
1120 Taxes on capital gains of individuals	..	..	..	0	0	0	0	0	0	0
1200 Taxes on income, profits and capital gains of corporations	..	..	..	55	261	194	424	481	596	717
1210 Taxes on income and profits of corporations	..	..	..	55	65	35	38	96	110	183
1220 Taxes on capital gains of corporations	..	..	..	0	196	159	386	386	486	533
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions (SSC)	..	..	..	674	1 683	1 795	2 355	3 652	4 122	4 578
2100 Social security contributions (SSC) by employees	..	..	..	0	28	116	99	150	171	190
2110 Social security contributions (SSC) by employees, payroll basis	..	..	..	..	28	116	99	150	171	190
2120 Social security contributions (SSC) by employees, income tax basis	..	..	..	..	0	0	0	0	0	0
2200 Social security contributions (SSC) by employers	..	..	..	662	1 635	1 657	2 236	3 280	3 771	4 201
2210 Social security contributions (SSC) by employers, payroll basis	..	..	..	662	1 635	1 657	2 236	3 280	3 771	4 201
2220 Social security contributions (SSC) by employers, income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Social security contributions (SSC) by self-employed or non-employed	..	..	..	12	21	21	20	221	180	187
2310 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	..	..	12	21	21	20	221	180	187
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	..	..	..	0	0	0	0	0	0	0
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	24	35	51	58	59	59	59
4100 Recurrent taxes on immovable property	..	..	..	24	35	51	58	59	59	59
Land tax	..	..	..	24	35	51	58	59	59	59
4110 Recurrent taxes on immovable property of households	..	..	..	..	..	..	..	..	..	..
4120 Recurrent taxes on immovable property paid by agents other than households	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Recurrent taxes on net wealth of individuals	..	..	..	..	..	..	..	..	..	..
4220 Recurrent taxes on net wealth of corporations	..	..	..	..	..	..	..	..	..	..
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 Other non-recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
4510 Other non-recurrent taxes on property on net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes on property other than on net wealth	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	745	2 173	2 046	2 976	4 293	4 899	5 141
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	..	..	..	723	2 105	1 992	2 895	4 089	4 571	4 735
5110 General taxes	..	..	..	521	1 423	1 263	1 873	2 877	3 309	3 476
5111 Value added taxes (VAT)	..	..	..	520	1 423	1 257	1 873	2 877	3 309	3 476
5112 Sales taxes	..	..	..	0	0	6	0	0	0	0
5113 Turnover and other general taxes on goods and services	..	..	..	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	202	682	729	1 022	1 212	1 262	1 259
5121 Excises	..	..	..	183	577	619	869	981	996	1 014
Alcohol	..	..	..	62	153	154	207	223	241	263
Tobacco	..	..	..	36	134	91	183	242	246	251
Fuel	..	..	..	76	290	343	444	507	500	492
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	8	8	8
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	2	35	24	34	62	85	41
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	70	87	119	168	182	204
Gambling tax	..	..	..	7	30	21	23	33	47	49
Advertising tax	..	..	..	1	3	2	4	0	0	0
Postal service payment	..	..	..	0	0	0	0	7	7	8
Liquid fuel stockpiling fee	..	..	..	0	2	5	5	5	6	6
Contributions to the Guarantee Fund	..	..	..	9	29	5	20	28	33	51
Renewable energy charge	..	..	..	0	6	54	67	95	89	91
5127 Other taxes on international trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes on specific goods and services	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between general taxes and taxes on specific goods and services	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods, or on permission to use goods or perform activities	..	..	..	22	68	55	80	204	328	406
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	..	..	..	22	68	55	73	62	79	72
Car registration fee	..	..	..	2	5	4	7	8	8	7
Heavy vehicle tax	..	..	..	0	4	4	5	5	5	5
5211 Recurrent taxes on motor vehicles, paid by households	..	..	..	..	..	..	..	..	..	..
5212 Recurrent taxes on motor vehicles, paid by others	..	..	..	..	..	..	..	..	..	..
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	..	..	..	20	58	47	61	49	66	59
Business and professional licenses	..	..	..	3	2	1	1	5	5	5
Pollution fee	..	..	..	10	44	31	44	25	43	36
Specific use of water	..	..	..	4	9	13	13	14	15	14
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 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	..	..	..	0	0	0	7	142	249	334
Revenue from the sale of emission permits	..	..	..	..	..	..	7	142	249	334
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	0	0	0	0	0	0	0
6100 Other taxes paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other taxes paid by other than business, or unidentifiable	..	..	..	..	..	..	..	..	..	..
Other taxes	..	..	..	..	..	..	..	..	..	..
Customs duties collected for the EU	..	..	..	..	35	24	34	62	85	41
SRF Contributions collected for the EU	..	..	..	..	..	..	..	12	16	12
Total tax revenue on cash basis	..	..	..	1 907	5 009	4 890	6 969	10 520	11 901	12 830
Total tax revenue on accrual basis	..	..	..	1 919	5 088	4 863	6 996	10 631	11 956	12 886
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	5 088	4 863	6 996	10 631	11 956	12 886
Imputed social contributions	..	..	..	4	20	30	49	95	108	115
National accounts, taxes and all social contributions	..	..	..	1 922	5 108	4 893	7 045	10 726	12 063	13 001

.. Not available

The complete time series of tax revenue data for Estonia is available at: https://data-explorer.oecd.org/s/36v

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

Source: Statistics Estonia.

Table 5.11. Finland: Details of tax revenue, 1965-2023

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	1 362	11 895	39 052	62 435	77 447	76 315	92 003	108 314	115 575	116 664
Total tax revenue exclusive of taxes collected for the EU	..	..	39 052	62 296	77 247	76 163	91 760	107 839	114 958	116 196
1000 Taxes on income, profits and capital gains of individuals and corporations	564	4 654	15 323	26 910	30 358	27 104	32 371	39 115	42 660	42 572
1100 Taxes on income, profits and capital gains of individuals	453	4 248	13 562	19 118	23 396	22 545	27 824	32 270	34 604	34 788
1110 Taxes on income and profits of individuals	453	4 234	13 520	19 118	23 396	22 545	27 824	32 270	34 604	34 788
Tax on income	125	1 827	5 917	9 036	9 086	6 465	9 138	11 417	12 828	25 778
The final withdrawal tax on interest income	0	0	0	92	254	205	110	26	15	45
Communal tax	279	2 376	7 603	9 990	14 056	15 875	18 576	20 827	21 761	8 965
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 Taxes on capital gains of individuals	0	14	42	0	0	0	0	0	0	0
Tax on lottery prizes	..	14	42	..	..	..	..	..	..	..
1200 Taxes on income, profits and capital gains of corporations	111	405	1 761	7 792	6 962	4 559	4 547	6 845	8 056	7 784
1210 Taxes on income and profits of corporations	111	405	1 761	7 792	6 962	4 559	4 547	6 845	8 056	7 784
Tax on income	72	202	1 001	4 758	5 298	2 972	2 761	3 797	5 279	5 789
Communal tax	36	187	699	2 900	1 541	1 471	1 668	3 048	2 777	1 995
Church tax	3	16	61	134	123	116	118	0	0	0
1220 Taxes on capital gains of corporations	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions (SSC)	93	2 776	10 012	15 756	21 384	22 648	26 639	30 186	31 954	33 911
2100 Social security contributions (SSC) by employees	1	394	1 152	2 926	4 050	4 710	6 364	9 133	9 580	10 336
For employment pension schemes	1	10	23	2 120	2 950	3 386	4 714	6 546	6 972	7 362
For unemployment schemes	0	0	0	435	369	267	489	1 239	1 421	1 490
2110 Social security contributions (SSC) by employees, payroll basis	..	10	23	2 565	3 319	3 653	5 203	7 785	8 393	8 852
2120 Social security contributions (SSC) by employees, income tax basis	..	384	1 129	361	731	1 057	1 161	1 348	1 187	1 484
National pension contributions	..	251	502	2	0	0	0	0	0	0
National health insurance contributions	..	133	627	359	731	1 057	1 161	1 348	1 187	1 484
2200 Social security contributions (SSC) by employers	93	2 230	8 127	11 571	15 715	16 041	18 232	18 890	20 283	21 240
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	1 445	1 347	1 603
For unemployment schemes	3	106	206	1 143	1 346	1 377	1 676	1 172	1 344	1 434
For employment pension schemes	50	1 195	5 627	8 023	11 896	13 074	14 894	16 273	17 592	18 203
For accident and group life insurance premiums	0	0	0	0	0	0	0	0	0	0
2210 Social security contributions (SSC) by employers, payroll basis	..	2 230	8 127	11 571	15 715	16 041	18 232	18 890	20 283	21 240
2220 Social security contributions (SSC) by employers, income tax basis	..	0	0	0	0	0	0	0	0	0
2300 Social security contributions (SSC) by self-employed or non-employed	0	152	733	1 259	1 619	1 897	2 043	2 163	2 091	2 335
For employment pension schemes	..	84	394	576	817	932	1 269	1 246	1 280	1 325
2310 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	84	394	576	817	932	1 269	1 246	1 280	1 325
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	68	339	683	802	965	774	917	811	1 010
National pension contributions	..	43	151	5	0	0	0	0	0	0
National health insurance contributions	..	25	188	678	802	965	774	917	811	1 010
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	70	22	0	0	0	0	0	0	0	0
Soc. Sec. contr. for children allowance	70	22	..	..	..	..	..	..	..	..
4000 Taxes on property	54	221	956	1 518	2 012	2 087	3 017	3 788	3 864	3 834
4100 Recurrent taxes on immovable property	0	0	76	570	855	1 169	1 603	1 960	2 046	2 083
4110 Recurrent taxes on immovable property of households	..	..	46	273	405	576	733	904	940	968
4120 Recurrent taxes on immovable property paid by agents other than households	..	..	30	297	450	593	870	1 056	1 106	1 115
4200 Recurrent taxes on net wealth	24	24	27	179	0	0	0	0	0	0
4210 Recurrent taxes on net wealth of individuals	11	23	25	175	..	..	..	..	..	..
4220 Recurrent taxes on net wealth of corporations	13	2	2	4	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	3	26	146	368	459	387	631	826	901	1 170
4310 Estate and inheritance taxes	3	21	121	307	384	324	528	662	705	979
4320 Gift taxes	1	5	25	61	75	63	103	164	196	191
4400 Taxes on financial and capital transactions	27	170	707	401	698	531	783	1 002	917	581
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	1 002	917	581
4500 Other non-recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 Other non-recurrent taxes on property on net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes on property other than on net wealth	..	..	..	..	..	..	..	..	..	..
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	35 117	37 010	36 268
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	570	4 158	12 555	17 781	22 953	23 642	28 836	33 680	35 333	34 624
5110 General taxes	251	2 062	7 519	10 869	15 207	15 533	18 974	23 551	25 061	25 087
5111 Value added taxes (VAT)	251	2 062	7 519	10 869	15 207	15 533	18 974	23 551	25 061	25 087
Value added taxes	251	2 062	7 519	9 616	13 657	13 691	16 680	20 226	21 409	21 155
VAT repayments of local government	0	0	0	849	1 550	1 842	2 294	3 325	3 652	3 932
Social Insur. Institutions' part of VAT revenue	0	0	0	404	0	0	0	0	0	0
5112 Sales taxes	0	0	0	0	0	0	0	0	0	0
5113 Turnover and other general taxes on goods and services	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	10 129	10 272	9 537
5121 Excises	183	1 615	3 813	5 613	6 013	6 286	7 678	7 834	7 893	7 462
Excise on tobacco products	52	206	473	561	622	655	885	1 019	1 140	1 040
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	221	219	218
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	4 272	4 316	4 127
Excise on motor cars	28	238	697	1 059	1 217	941	882	515	477	357
Tax on alcoholic beverages	29	353	813	1 239	1 016	1 279	1 356	1 543	1 478	1 453
Levies on pharmacy	2	16	46	85	113	122	165	202	208	218
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	44	40	36
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	0	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	18	15	13
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	205	297	216
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	205	297	216
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	2 090	2 082	1 859
Net revenue of betting	8	94	328	704	807	874	967	819	748	520
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	12	12	13
Tax on waste	0	0	0	33	56	42	32	3	4	5
Rail tax	0	0	0	0	18	18	6	0	0	0
Tax on insurance premiums	0	58	263	337	509	584	777	848	875	922
Tax on lottery prizes	0	0	0	80	135	144	222	67	42	60
Tax on telecommunications	0	0	0	0	0	0	0	0	0	0
Bank tax	0	0	0	0	0	0	- 74	- 1	- 1	0
Contributions to the Resolution Fund	..	..	0	0	0	0	76	270	320	252
Contributions to the Deposit Guarantee Fund	..	..	0	0	0	0	0	72	82	87
Environmental liability contribution	..	..	0	0	0	0	0	0	0	0
5127 Other taxes on international trade and transactions	0	0	0	0	0	0	0	0	0	0
Tax on charter flights	..	..	..	..	..	..	..	..	..	..
5128 Other taxes on specific goods and services	0	0	0	9	1	1	1	0	0	0
Sugar levy	..	..	..	9	1	1	1	..	..	..
Steel and coal levy	..	..	..	0	0	0	0	..	..	..
Tax on mined minerals	..	..	..	0	0	0	0	..	..	..
5130 Unallocable between general taxes and taxes on specific goods and services	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods, or on permission to use goods or perform activities	8	44	156	440	671	765	1 059	1 437	1 677	1 644
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	8	44	156	423	637	725	960	1 170	1 144	1 119
5211 Recurrent taxes on motor vehicles, paid by households	0	2	5	165	486	541	748	938	916	897
5212 Recurrent taxes on motor vehicles, paid by others	7	32	135	235	126	150	182	196	193	189
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	1	10	16	23	25	34	30	36	35	33
Dog licenses	1	2	4	5	3	2	1	0	0	0
Hunting and fishing licenses	1	7	12	17	17	24	22	27	26	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	9	9	7
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	0	0	0	17	34	40	99	267	533	525
Vehicle registration tax	..	..	..	17	34	40	36	29	30	30
Income from auction of emission allowances	..	..	..	0	0	0	63	238	503	495
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	2	21	50	30	69	69	81	108	87	79
6100 Other taxes paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other taxes paid by other than business, or unidentifiable	2	21	50	30	69	69	81	108	87	79
Custom duties collected for the EU	..	..	..	130	199	151	166	205	297	216
SRF Contributions collected for the EU	..	..	..	..	..	..	76	270	320	252
Total tax revenue on cash basis	1 362	11 895	39 396	61 638	77 110	76 176	91 846	107 070	116 042	117 305
Total tax revenue on accrual basis	..	..	39 052	62 435	77 447	76 315	92 003	108 314	115 575	116 664
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	0	0	0	0	..
Voluntary social security contributions	..	262	632	236	228	254	303	261	246	232
Miscellaneous differences	..	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	108 575	115 821	116 896
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	108 575	115 821	116 896

.. Not available

The complete time series of tax revenue data for Finland is available at: https://data-explorer.oecd.org/s/36w

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, 1965-2023

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	25 776	178 576	433 771	646 630	836 425	847 878	1 004 517	1 136 864	1 221 277	1 244 004
Total tax revenue exclusive of taxes collected for the EU	..	..	..	644 757	834 610	845 906	1 001 450	1 131 396	1 213 603	1 237 433
1000 Taxes on income, profits and capital gains	4 095	30 019	69 649	160 298	202 472	192 477	235 080	296 111	333 969	333 373
1100 Taxes on income, profits and capital gains of individuals	2 736	20 734	46 272	116 989	148 328	151 762	192 051	235 813	258 264	266 952
1110 On income and profits of individuals	2 723	20 674	46 252	116 988	148 328	151 762	192 051	235 813	258 264	266 952
Tax on individual income	..	18 207	39 237	49 548	53 295	52 511	74 712	80 915	90 492	90 565
Tax on non business profits	..	51	189	293	559	446	927	833	784	866
Tax on financial assets	..	2 333	3 971	1 460	3 492	5 952	3 933	4 695	3 498	4 544
CSG, FSV, CRDS	..	0	0	65 597	90 937	92 763	112 379	137 461	150 175	157 053
Flat-rate tax on precious metals	..	70	58	47	37	52	71	95	108	111
Tax on multiple wages	..	7	20	38	0	0	0	0	0	0
Solidarity levy	..	0	2 207	5	0	0	0	11 480	12 732	13 369
Others	..	6	571	0	8	38	29	334	475	444
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	60 298	75 705	66 421
1210 On profits of corporates	1 358	9 158	23 117	43 309	54 144	40 715	43 029	60 298	75 705	66 421
Corporations' tax (excluding tax credits to reduce or remove the taxation)	..	8 524	20 804	40 046	52 165	38 842	39 758	58 652	73 551	63 928
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	20	0	1
Exceptional levies on temporary work corporations	..	0	0	0	0	0	0	0	0	0
Social contribution on corporation profits	..	0	0	589	158	842	971	1 042	1 590	1 012
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	584	105	230
Inframarginal rent caps on electricity production	..	..	..	0	0	0	0	0	459	1 250
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	8 804	76 235	191 141	231 766	305 929	322 078	368 660	372 809	395 795	413 490
2100 Employees SSC	1 701	19 851	57 347	57 686	76 012	77 407	92 853	89 938	95 670	100 795
Actual cotisations	0	19 851	57 347	57 686	76 012	77 407	92 853	89 938	95 670	100 795
2110 On a payroll basis of employees SSC	0	0	0	57 686	76 012	77 407	92 853	89 938	95 670	100 795
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	254 127	268 220	280 955
Actual cotisations	0	50 742	118 079	159 367	207 757	218 810	247 372	254 127	268 220	280 955
2210 On a payroll basis of employers SSC	0	0	0	159 367	207 757	218 810	247 372	254 127	268 220	280 955
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	28 744	31 905	31 740
Actual cotisations	..	5 642	15 714	14 713	22 160	25 861	28 435	28 744	31 905	31 740
2310 On a payroll basis of self/non-employed SSC	0	0	0	14 713	22 160	25 861	28 435	28 744	31 905	31 740
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	47 381	52 100	55 124
Tax on wages	0	2 413	5 208	7 583	10 272	11 440	13 165	15 206	15 971	16 711
Corporate social contributions	0	0	0	0	0	657	5 019	5 137	6 193	6 360
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	865	935	991
Tax on vocational training	0	236	30	97	19	13	17	9 093	10 695	11 251
Taxes benefitting the national housing fund (FNAL)	0	120	754	1 506	2 412	2 465	2 629	2 648	2 687	2 816
Employers' contribution to building effort	..	..	..	1 032	1 171	1 211	1 450	1 310	1 392	1 453
Others	0	0	159	1 021	298	290	227	258	282	284
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	309	290	528
Contribution for mobility	0	731	1 600	3 786	5 738	6 344	7 842	9 642	10 567	11 389
Additional solidarity contribution for autonomy	0	0	0	0	1 860	1 917	1 891	2 115	2 262	2 369
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	795	826	971
Exceptional levy on high wages	0	0	0	0	0	0	354	3	0	1
4000 Taxes on property	1 105	8 591	27 434	44 115	65 453	70 864	89 883	97 530	98 669	97 662
4100 Recurrent taxes on immovable property	506	5 358	14 808	27 375	39 925	47 674	57 527	51 971	51 852	53 686
4110 Households recurrent taxes on immovable property	198	4 454	11 493	20 221	30 633	36 565	43 957	38 409	37 662	38 145
Council tax	0	2 306	5 100	8 366	12 433	15 254	18 424	7 889	5 468	2 754
Tax on real-estate properties	0	1 034	4 040	8 460	11 983	14 403	17 557	21 396	22 603	25 010
Waste collection tax	0	534	1 219	3 103	5 117	5 699	6 567	7 763	8 269	8 925
Tax on non-developped land	0	506	979	172	851	919	980	1 011	1 048	1 140
Chamber of Agriculture tax	0	0	0	53	59	61	61	69	68	69
Street-cleaning tax	0	0	0	68	74	75	109	115	116	114
Other taxes	0	74	156	- 1	116	154	259	166	90	133
4120 Other than households recurrent taxes on immovable property	308	904	3 315	7 154	9 291	11 109	13 570	13 562	14 190	15 541
Tax on real-estate properties	0	759	3 032	6 256	9 054	10 865	13 246	13 285	13 912	15 263
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	205	204	204
Other taxes	0	0	0	0	0	0	82	72	74	74
4200 Recurrent taxes on net wealth	0	0	2 615	2 440	4 390	4 461	5 224	2 025	2 270	2 296
4210 Individual recurrent taxes on net wealth	..	..	938	2 440	4 390	4 461	5 224	2 025	2 270	2 296
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	19 054	18 981	21 404
4310 Estate and inheritance taxes	140	875	3 490	5 508	7 853	6 862	10 850	15 189	15 651	17 153
Inheritance taxes	0	861	3 453	5 428	7 794	6 806	10 540	14 719	15 182	16 564
Levy on insurance proceeds in the event of death	..	..	..	0	0	0	160	346	364	401
Various receipts and tax fines	0	14	37	80	59	56	150	124	105	188
4320 Gift taxes	5	135	634	1 399	1 057	876	1 627	3 865	3 330	4 251
Donations	0	113	568	1 399	1 057	876	1 627	3 865	3 330	4 251
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	24 480	25 566	20 276
Debts, annuities, officies	0	30	209	279	443	279	335	452	695	522
Business assets	0	253	518	199	268	154	132	153	208	242
Tangible movable assets	0	14	18	0	0	1	1	0	0	1
Properties and real property rights	0	63	4	2	2	3	1	0	97	84
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	1 175	1 188	1 060
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	1 204	1 314	1 073
Additional registration taxes	0	679	4 002	5 349	10 481	9 733	11 934	21 033	21 628	16 879
Other taxes and receipts	0	5	44	718	449	420	552	462	435	414
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	306 924	318 898	319 911
5100 Taxes on production, sale, transfer, etc	9 676	52 719	119 201	163 725	203 138	216 239	253 138	296 490	310 980	311 257
5110 General taxes on goods and services	5 994	37 760	81 341	110 118	141 779	151 269	169 530	197 017	213 169	216 730
5111 Value added taxes	5 173	37 282	79 972	107 334	136 883	135 833	152 167	185 350	199 272	206 049
VAT (general budget)	0	36 895	78 902	103 223	137 059	135 833	152 167	185 350	199 272	206 049
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	11 667	13 897	10 681
Social solidarity contribution	..	477	1 369	2 784	4 896	5 090	4 390	3 664	4 274	4 810
Contributions on the value added of the corporations	..	..	..	0	0	10 346	12 973	7 529	9 002	5 203
Taxe sur les services numériques	..	..	..	0	0	0	0	474	621	668
5120 Taxes on specific goods and services	3 682	14 960	37 860	53 606	61 360	64 970	83 608	99 473	97 811	94 527
5121 Excises	2 775	11 013	26 834	39 881	44 512	46 102	57 487	65 931	59 855	56 280
Domestic duty on energy products	0	7 136	17 476	23 493	24 232	23 330	26 029	30 001	30 371	29 677
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	109	109	107
Taxes on alcohol	0	1 238	1 593	3 025	2 649	2 578	3 033	3 113	3 102	2 999
Taxes on beer and mineral water	0	58	91	20	409	538	931	1 096	1 186	1 156
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	15 326	14 361	14 240
Contribution on sugar-sweetened beverages and bottled water	..	..	..	0	0	0	378	456	496	488
Fines and confiscations	0	2	1	0	0	0	0	0	0	0
Local tax	0	5	8	241	247	325	126	76	102	233
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	2 325	2 276	2 098
Other taxes	0	30	772	78	102	55	199	559	565	562
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	0
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	696	813	819
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	9 356	3 453	489
Mining fees	0	16	59	43	23	25	16	17	17	22
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	547	559	591
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	42	40	39
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	377	378	378
ADEME tax	0	0	0	80	212	489	449	0	0	0
Dock dues	0	0	0	449	544	645	703	881	880	920
General tax on polluting activities	0	0	0	6	16	16	117	594	775	923
Tax on oil products	0	0	0	0	0	0	379	360	372	539
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	2 657	3 662	3 360
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	488	601	626
Other taxes	0	94	46	30	204	232	220	46	48	46
Custom duties collected for the EU	..	..	..	1 513	1 657	1 752	1 932	2 123	3 013	2 688
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	30 885	34 294	34 887
Levies on horse-race bets	0	446	545	502	719	626	446	395	417	410
Levies on gambling casinos	0	0	0	727	1 022	748	691	388	861	927
Levies on the French national lottery	0	200	702	1 305	1 982	1 968	2 305	2 706	2 869	2 781
Exceptional 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	9 434	9 950	10 654
Tax on leases	0	264	633	573	29	- 5	0	1	0	0
Taxes on funerals	0	11	32	14	11	12	12	7	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	2 295	2 086	1 889
Taxes on entertainment	0	75	195	664	1 004	997	1 359	2 142	2 480	2 648
Insurances contributions to the guarantee funds	0	32	135	223	274	323	450	823	808	835
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	71	75	158
Tax on retail surfaces	0	114	258	678	604	604	932	991	1 056	1 154
Movie-making corporations contributions to the CNC	0	52	207	299	26	594	547	515	620	677
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	194	209	215
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	362	647	737
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	5 773	5 781	6 015
Major natural disasters prevention fund (FPRNM)	0	0	0	0	0	0	205	135	194	213
SRF Contributions collected for the EU	..	..	..	0	0	0	916	3 345	4 661	3 883
Tax on electronic communications supply	..	..	..	0	0	239	201	236	247	250
Contribution on rents	..	..	..	100	143	166	246	540	539	559
Other taxes	0	10	320	159	568	218	407	504	759	847
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	10 434	7 918	8 654
5210 Recurrent taxes on use of goods and perform activities	178	1 226	3 024	4 562	4 785	4 776	5 294	5 259	2 346	2 367
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	945	905	837
Tax on corporation vehicles	0	197	345	644	891	992	753	756	693	642
Tax on vehicles (central and local government)	0	348	741	636	668	277	275	189	212	195
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	4 314	1 441	1 530
Special tax on use of roads	0	0	0	420	526	539	574	611	843	897
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	10	8	16
Tax on electric pylons	0	1	66	128	183	213	231	290	299	318
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	44	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	3 109	0	0
Other taxes	0	75	493	404	167	142	268	251	247	255
5220 Non-recurrent taxes on use of goods and perform activities	47	372	1 010	1 636	2 609	3 143	3 998	5 175	5 572	6 287
Entry into service receipt	0	75	0	0	0	0	0	0	0	0
Carbon emission allowances	..	..	..	0	0	0	215	728	1 469	1 868
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	1 801	1 726	1 722
Car registration tax	0	0	0	1 373	1 939	1 917	2 086	2 167	1 891	2 034
Additional tax on car registration	0	0	0	0	0	186	302	479	486	663
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	16 109	21 846	24 444
6100 Paid solely by business	678	5 480	14 060	22 726	27 787	9 764	12 104	16 089	21 827	24 436
National Institute of intellectual property (INPI) tax on services	0	43	67	115	156	165	193	129	102	91
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	919	876	937
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	190	213	217
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	5 951	6 540	7 093
Flat-rate tax on network corporations	0	0	0	0	0	1 223	1 297	1 395	1 588	1 739
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	531	511	520
Tax on railway companies profit	0	0	0	0	0	0	400	0	0	0
Tax on pharmaceutical companies' advertising expenses	..	..	..	122	217	232	197	179	99	201
Discounts from pharmaceutical companies	..	..	..	85	178	255	632	5 275	6 597	8 897
Contractual prices on renewable energy	..	..	..	0	0	0	0	0	3 554	2 547
Other taxes	0	98	50	1 248	3 894	1 305	1 669	1 520	1 747	2 194
6200 Other taxes not solely paid by business	3	0	0	1 686	8	6	6	20	19	8
Other taxes	0	..	..	1 686	8	6	6	20	19	8
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	2 123	3 013	2 688
SRF Contributions collected for the EU	..	..	..	..	..	..	916	3 345	4 661	3 883
Non-wastable tax credits against 1110: Total value	..	..	..	0	7 663	10 761	8 041	6 644	7 490	8 422
Non-wastable tax credits against 1110: Transfer component	..	..	..	..	4 698	5 463	4 334	1 715	1 995	2 098
Non-wastable tax credits against 1110: Tax expenditure component	..	..	..	..	2 965	5 298	3 707	4 929	5 495	6 324
Non-wastable tax credits against 1210: Total value	..	..	..	457	1 860	6 655	19 007	15 972	16 044	10 983
Non-wastable tax credits against 1210: Tax expenditure component	..	..	..	88	357	1 277	10 949	3 884	4 885	3 834
Non-wastable tax credits against 1210: Transfer component	..	..	..	369	1 503	5 378	8 058	12 088	11 159	7 149
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	1 130 134	1 217 015	1 239 579
Total tax revenue on accrual basis	..	..	..	646 630	836 425	847 878	1 004 517	1 136 864	1 221 277	1 244 004
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	- 7 878	- 8 385	- 9 039
Waste collection tax	..	..	..	- 3 103	- 5 117	- 5 699	- 6 567	- 7 763	- 8 269	- 8 925
Tax on electric pylons	..	..	..	0	0	0	0	0	0	0
Street-cleaning tax	..	..	..	- 68	- 74	- 75	- 109	- 115	- 116	- 114
Difference in treatment of tax credits	..	..	..	88	3 322	6 575	14 656	8 813	10 380	10 158
Capital transfer for uncollected revenue	..	..	..	- 3 204	- 4 675	- 4 776	- 5 897	- 6 730	- 4 262	- 4 425
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	1 131 069	1 219 010	1 240 698
Imputed social contributions	..	..	..	25 981	33 639	38 171	42 655	44 866	46 474	48 565
National Accounts: Taxes and all social contributions	..	..	..	666 325	863 519	882 074	1 049 255	1 175 935	1 265 484	1 289 263

.. Not available

The complete time series of tax revenue data for France is available at: https://data-explorer.oecd.org/s/36x

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, 1965-2023

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	74 359	287 373	454 764	767 045	892 257	919 827	1 151 532	1 438 071	1 542 292	1 573 582
Total tax revenue exclusive of taxes collected for the EU	..	..	450 620	763 300	888 512	915 585	1 144 736	1 430 280	1 532 209	1 565 305
1000 Taxes on income, profits and capital gains of individuals and corporations	25 059	100 821	147 257	231 249	273 596	257 817	351 386	462 250	508 374	510 095
1100 Taxes on income, profits and capital gains of individuals	19 254	85 134	125 296	194 173	218 848	219 387	299 362	379 564	415 921	415 558
1110 Taxes on income and profits of individuals	19 254	85 134	125 296	194 173	218 848	219 387	299 362	379 564	415 921	415 558
Taxes on wages and salaries	8 558	57 039	90 801	135 733	146 365	145 202	194 116	239 528	257 246	257 122
Assessed income tax	7 567	18 813	18 672	12 225	25 341	31 346	48 902	71 990	82 071	73 445
Withholding tax on dividends	691	2 135	5 538	13 515	13 572	12 982	17 944	27 394	32 628	36 486
Supplementary tax	0	0	0	10 347	10 907	10 706	14 555	7 866	9 192	9 628
Enterprise tax	2 438	7 147	10 285	16 486	14 630	13 709	18 553	26 308	30 600	32 336
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	6 478	4 184	6 541
1120 Taxes on capital gains of individuals	0	0	0	0	0	0	0	0	0	0
1200 Taxes on income, profits and capital gains of corporations	5 806	15 686	21 961	37 076	54 748	38 430	52 024	82 686	92 453	94 537
1210 Taxes on income and profits of corporations	5 806	15 686	21 961	37 076	54 748	38 430	52 024	82 686	92 453	94 537
Corporation tax	4 177	10 902	15 385	23 575	23 386	12 516	20 178	41 940	47 124	44 856
Supplementary tax	0	20	1	1 494	1 550	982	1 409	2 513	2 663	2 669
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	34 745	40 414	42 707
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	3 488	2 252	3 522
Absorption of windfall profits in the energy market (Emergency Regulation (EU) 2022/1854)	..	..	0	0	0	0	0	0	0	783
EU solidarity contribution (Emergency Regulation EU 2022/1854)	..	..	0	0	0	0	0	0	0	0
1220 Taxes on capital gains of corporations	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions (SSC)	19 876	98 659	170 449	299 440	320 750	354 320	424 842	534 374	567 082	604 323
2100 Social security contributions (SSC) by employees	8 723	43 833	73 580	131 610	139 927	152 843	186 307	229 146	246 434	262 722
Payments by employees total	8 723	43 833	73 580	131 610	139 927	152 843	186 307	229 146	246 434	262 722
2110 Social security contributions (SSC) by employees, payroll basis	..	..	..	131 610	139 927	152 843	186 307	229 146	246 434	262 722
2120 Social security contributions (SSC) by employees, income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Social security contributions (SSC) by employers	10 693	52 985	86 659	147 410	151 094	165 469	196 665	253 479	266 761	284 263
Payments by employers total	10 693	52 985	86 659	147 410	151 094	165 469	196 665	253 479	266 761	284 263
2210 Social security contributions (SSC) by employers, payroll basis	..	..	..	147 410	151 094	165 469	196 665	253 479	266 761	284 263
2220 Social security contributions (SSC) by employers, income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Social security contributions (SSC) by self-employed or non-employed	460	1 841	10 210	20 420	29 729	36 008	41 870	51 749	53 887	57 338
Payments total	460	1 841	10 210	20 420	29 729	36 008	41 870	51 749	53 887	57 338
2310 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	..	..	20 420	29 729	36 008	41 870	51 749	53 887	57 338
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	477	445	0	0	0	0	0	0	0	0
Payroll tax	477	445	..	..	..	..	..	..	..	..
4000 Taxes on property	4 313	9 414	15 321	17 505	21 874	21 011	32 439	44 787	43 244	38 605
4100 Recurrent taxes on immovable property	1 079	2 968	4 461	8 849	10 714	11 314	13 214	14 985	15 282	15 494
4110 Recurrent taxes on immovable property of households	644	1 187	1 784	3 540	4 286	4 526	5 286	5 994	6 113	6 198
4120 Recurrent taxes on immovable property paid by agents other than households	435	1 780	2 676	5 309	6 428	6 788	7 928	8 991	9 169	9 296
4200 Recurrent taxes on net wealth	2 530	4 362	6 213	433	5	2	1 686	1 714	1 614	1 622
4210 Recurrent taxes on net wealth of individuals	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 Recurrent taxes on net wealth of corporations	1 557	3 385	4 788	242	3	1	1 687	1 714	1 614	1 622
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	30	30	33
Contribution to Deposit Protection Fund	0	0	0	0	0	0	1 688	1 684	1 584	1 589
4300 Estate, inheritance and gift taxes	162	520	1 545	2 982	4 203	4 405	6 290	9 775	9 226	9 286
4310 Estate and inheritance taxes	134	416	1 359	2 624	3 699	3 876	5 535	8 602	8 119	8 172
4320 Gift taxes	28	104	186	358	504	529	755	1 173	1 107	1 114
4400 Taxes on financial and capital transactions	542	1 564	3 103	5 241	6 952	5 290	11 249	18 313	17 122	12 203
Real property transfer tax	150	521	1 999	5 081	6 952	5 290	11 249	18 313	17 122	12 203
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 Other non-recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 Other non-recurrent taxes on property on net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes on property other than on net wealth	..	..	..	..	..	..	..	..	..	..
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	396 404	423 234	420 152
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	23 079	74 406	117 209	211 444	259 598	269 863	323 865	375 559	392 047	388 870
5110 General taxes	12 235	47 779	75 459	140 871	170 387	180 533	211 936	260 654	292 552	291 776
5111 Value added taxes (VAT)	0	47 779	75 459	140 871	170 387	180 533	211 936	260 654	292 552	291 776
5112 Sales taxes	0	0	0	0	0	0	0	0	0	0
5113 Turnover and other general taxes on goods and services	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	114 653	99 235	96 838
5121 Excises	8 213	20 566	31 158	57 224	72 018	72 163	88 111	87 903	67 873	65 651
Duty on mineral oils	3 798	10 917	17 701	37 826	38 877	39 601	39 605	37 191	33 340	36 796
Duty on power	0	0	0	3 356	6 439	6 167	6 560	6 730	6 813	6 778
Duty on tobacco	2 402	5 771	8 898	11 443	14 108	13 453	14 963	14 673	14 367	15 047
Duty on alcohol	771	1 986	2 162	2 151	2 172	2 052	2 075	2 208	2 176	2 144
Duty on beer	501	645	693	843	750	708	679	582	597	576
Duty on coffee	488	756	986	1 087	985	998	1 034	1 058	1 057	1 021
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	381	390	387
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	22 624	6 552	0
KWKG surcharge	..	..	0	0	641	396	571	968	1 014	929
Offshore-network surcharge	..	..	0	0	0	0	183	1 488	1 567	1 973
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	5 300	6 708	5 646
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	5 300	6 708	5 646
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	21 447	24 653	25 539
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	14 955	15 684	16 918
Fire insurance tax	33	124	200	288	319	326	413	537	580	654
Entertainment tax	55	44	140	267	210	376	881	433	872	873
Taxes on betting and gambling	204	655	1 046	1 801	1 702	1 412	1 711	2 332	2 569	2 476
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	539	1 168	1 509
Gaming casinos levy	0	0	0	0	454	208	251	161	404	478
SRF Contributions	..	..	0	0	0	0	1 578	2 490	3 376	2 631
5127 Other taxes on international trade and transactions	0	0	4	5	1	2	2	2	2	2
5128 Other taxes on specific goods and services	24	244	298	351	- 29	30	38	1	- 1	0
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 general taxes and taxes on specific goods and services	0	0	0	0	352	340	292	252	260	256
Contributions to the German National Petroleum Stockpiling Agency	..	..	..	..	352	340	292	252	260	256
5200 Taxes on use of goods, or on permission to use goods or perform activities	1 383	3 457	4 368	7 242	16 343	16 716	18 784	20 845	31 187	31 282
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	1 369	3 454	4 368	7 239	16 343	16 189	18 034	18 183	18 224	18 246
5211 Recurrent taxes on motor vehicles, paid by households	614	1 892	2 950	5 177	6 823	6 447	6 992	7 389	7 307	7 250
5212 Recurrent taxes on motor vehicles, paid by others	728	1 475	1 300	1 838	2 075	2 041	1 812	2 158	2 192	2 264
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	27	87	118	224	7 445	7 701	9 230	8 636	8 725	8 732
Dog taxes	24	75	101	198	240	258	322	401	414	421
Hunting and fishing taxes	4	13	17	26	23	19	10	7	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	7 471	7 540	7 540
Licence fee (companies)	0	0	0	0	718	743	725	757	764	764
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	14	3	1	3	0	527	750	2 662	12 963	13 036
Non-recurrent taxes	..	..	0	0	..	0	0	0	0	0
CO2 emission certificates	..	..	0	0	..	527	750	2 662	12 963	13 036
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	172	172	160	165	96	100	216	256	358	407
6100 Other taxes paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other taxes paid by other than business, or unidentifiable	172	172	160	165	96	100	216	256	358	407
Custom duties collected for the EU	..	..	3 662	3 394	3 774	4 212	5 180	5 300	6 708	5 646
SRF Contributions collected for the EU	..	..	..	..	..	..	1 578	2 490	3 376	2 631
Taxes and compulsory social security contributions paid by EU civil servants	..	..	..	..	..	..	43	64	68	0
Taxes paid by EU civil servants: income taxes	..	..	..	..	..	..	22	33	35	37
Taxes paid by EU civil servants: compulsory social security contributions	..	..	..	..	..	..	21	31	33	34
Non-wastable tax credits against 1110	..	..	..	38 356	43 602	45 475	41 951	52 038	51 685	56 122
Tax expenditure component	..	..	..	..	29 499	28 268	26 817	32 866	33 115	35 162
Transfer component	..	..	..	..	14 104	17 207	15 134	19 172	18 569	20 960
Non-wastable tax credits against 1210	..	..	..	962	804	802	200	16	136	442
Tax expenditure component	..	..	..	..	348	326	120	16	130	398
Transfer component	..	..	..	..	456	474	80	0	6	44
Total tax revenue on cash basis	74 359	287 373	454 764	767 045	889 756	919 842	1 149 760	1 426 680	1 523 418	1 571 011
Total tax revenue on accrual basis	..	..	..	..	892 257	919 827	1 151 532	1 438 071	1 542 292	1 573 582
Additional taxes included in national accounts	..	..	..	..	2 179	1 799	2 624	2 645	2 692	2 753
Several duties, administrative fees and other revenues	..	..	..	..	2 179	1 799	2 624	2 645	2 692	2 753
Taxes excluded from national accounts	..	..	..	..	0	0	0	..	..	..
Difference in treatment of tax credits	..	..	..	..	12 623	9 230	5 619	7 256	6 455	7 403
Capital transfer for uncollected revenue	..	..	..	..	0	0	0	..	..	..
Voluntary social security contributions	..	..	..	..	21 409	5 102	6 068	7 937	8 295	8 355
Miscellaneous differences	..	..	..	..	33 339	34 336	35 647	48 220	48 114	52 031
National accounts, taxes and actual social contributions	..	..	..	..	961 807	970 294	1 201 490	1 504 129	1 607 848	1 644 124
Imputed social contributions	..	..	..	..	29 511	32 705	34 533	42 497	44 093	46 306
National accounts, taxes and all social contributions	..	..	..	..	991 318	1 002 999	1 236 023	1 546 626	1 651 941	1 690 430

.. Not available

The complete time series of tax revenue data for Germany is available at: https://data-explorer.oecd.org/s/36y

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, 1965-2023

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	116	1 475	11 472	47 211	73 990	72 414	65 162	72 674	85 208	87 653
Total tax revenue exclusive of taxes collected for the EU	..	..	11 361	46 990	73 683	72 134	64 887	72 299	84 658	87 188
1000 Taxes on income, profits and capital gains of individuals and corporations	11	286	2 283	12 662	17 176	15 953	14 586	15 170	17 461	20 984
1100 Taxes on income, profits and capital gains of individuals	8	220	1 619	6 127	10 554	9 015	10 155	10 833	11 549	13 595
1110 Taxes on income and profits of individuals	8	220	1 619	6 102	10 500	8 948	10 047	10 705	11 432	13 385
Personal income tax	..	..	1 414	..	..	..	..	..	..	..
Receipts from previous years	..	..	62	..	..	..	..	..	..	..
Agricultural social security fund	..	..	143	..	..	..	..	..	..	..
1120 Taxes on capital gains of individuals	0	0	0	25	54	67	108	128	117	210
1200 Taxes on income, profits and capital gains of corporations	2	56	631	5 625	5 304	5 717	3 800	3 634	5 127	6 483
1210 Taxes on income and profits of corporations	2	56	631	5 625	5 304	5 717	3 800	3 634	5 127	6 483
Corporation income tax	2	39	553	..	..	..	..	..	..	..
Receipts from previous years	0	8	33	..	..	..	..	..	..	..
Agricultural social security fund	0	9	46	..	..	..	..	..	..	..
1220 Taxes on capital gains of corporations	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	1	10	32	910	1 318	1 221	631	703	785	906
Extraordinary taxes	0	10	32	..	..	..	..	..	..	..
Other taxes on income and profits	1	0	0	..	..	..	..	..	..	..
2000 Social security contributions (SSC)	37	485	3 466	14 284	24 940	24 748	18 807	23 417	25 186	25 245
2100 Social security contributions (SSC) by employees	15	214	1 735	7 629	13 417	13 292	11 095	12 215	13 619	13 473
2110 Social security contributions (SSC) by employees, payroll basis	..	..	..	..	..	..	..	..	..	..
2120 Social security contributions (SSC) by employees, income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Social security contributions (SSC) by employers	14	213	1 728	6 655	11 523	11 456	7 712	11 202	11 567	11 772
2210 Social security contributions (SSC) by employers, payroll basis	..	..	..	..	..	..	..	..	..	..
2220 Social security contributions (SSC) by employers, income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Social security contributions (SSC) by self-employed or non-employed	0	0	3	0	0	0	0	0	0	0
2310 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	7	58	0	0	0	0	0	0	0	0
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	1	27	79	0	0	0	0	0	0	0
4000 Taxes on property	11	68	532	3 631	4 908	3 741	5 418	5 290	5 657	5 731
4100 Recurrent taxes on immovable property	0	4	22	372	709	553	3 592	3 200	3 170	3 150
4110 Recurrent taxes on immovable property of households	0	3	22	..	..	..	..	..	..	..
4120 Recurrent taxes on immovable property paid by agents other than households	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	1 157	1 295	1 308
4210 Recurrent taxes on net wealth of individuals	..	..	..	..	..	..	..	..	..	..
4220 Recurrent taxes on net wealth of corporations	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	1	18	141	372	208	165	134	198	232	225
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	722	945	1 040
Stamp and transaction taxes	10	41	368	2 035	2 556	1 146	547	722	945	1 040
Receipts from previous years	0	3	0	0	0	0	0	0	0	0
4500 Other non-recurrent taxes on property	0	2	1	27	0	1	0	0	0	0
4510 Other non-recurrent taxes on property on net wealth	0	0	0	..	..	..	..	..	..	..
4520 Other non-recurrent taxes on property other than on net wealth	0	2	1	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	111	227	604	62	13	15	8
5000 Taxes on goods and services	57	608	5 109	16 634	26 966	27 972	26 351	28 797	36 904	35 693
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	51	564	4 881	14 797	24 541	25 505	22 131	24 561	32 251	30 805
5110 General taxes	12	194	3 040	9 234	17 020	16 504	13 077	15 291	18 854	19 986
5111 Value added taxes (VAT)	0	0	2 821	8 927	16 511	15 958	12 885	15 160	18 621	19 756
5112 Sales taxes	9	185	123	0	0	0	0	0	0	0
5113 Turnover and other general taxes on goods and services	2	9	96	307	509	546	192	131	233	230
Other taxes on goods and services	1	9	34	307	509	546	192	131	233	230
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	9 226	13 353	10 209
5121 Excises	20	165	1 372	4 069	5 876	7 567	7 580	7 490	7 854	7 269
Duty on tobacco products	8	45	357	1 769	2 657	2 712	2 365	2 148	2 190	2 246
Duty on alcohol and spirits	1	7	50	262	334	501	393	467	547	561
Duty on beer	..	..	0	61	60	120	105	175	188	190
Duty on other alcoholic drinks	..	..	0	201	274	381	288	292	359	371
Duty on mineral oil	7	75	637	2 016	2 878	4 242	3 971	3 852	4 078	4 031
Duty on sugar	3	6	0	0	0	0	0	0	0	0
Duty on cotton and other products	0	30	328	22	7	112	851	1 023	1 039	431
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	305	432	369
Import duties	11	90	111	220	314	279	181	305	432	369
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	27	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	2	47	293	1 237	1 217	1 076	1 192	1 404	5 067	2 571
5127 Other taxes on international trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes on specific goods and services	4	58	10	0	0	0	0	0	0	0
Agricultural social security fund	2	..	0	..	..	..	..	..	..	..
Other taxes	2	..	0	..	..	..	..	..	..	..
5130 Unallocable between general taxes and taxes on specific goods and services	0	0	52	37	114	79	101	44	44	610
5200 Taxes on use of goods, or on permission to use goods or perform activities	6	44	228	1 320	2 169	1 682	3 218	3 578	3 950	4 295
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	5	24	219	1 320	2 169	1 682	3 218	3 578	3 950	4 295
Motor vehicle tax	5	0	0	0	0	0	0	0	0	0
5211 Recurrent taxes on motor vehicles, paid by households	..	23	210	281	598	825	780	801	800	805
5212 Recurrent taxes on motor vehicles, paid by others	..	0	8	735	1 182	272	207	296	384	483
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	0	1	1	304	389	585	2 231	2 481	2 766	3 007
Taxes on boats/ships	0	0	1	0	0	0	0	0	0	0
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	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 taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	0	0	0	517	256	785	1 002	658	703	593
6000 Other taxes	0	1	3	0	0	0	0	0	0	0
6100 Other taxes paid solely by business	..	0	0	..	..	..	..	..	..	..
6200 Other taxes paid by other than business, or unidentifiable	..	1	3	..	..	..	..	..	..	..
Custom duties collected for the EU	..	..	100	210	307	278	181	284	429	369
SRF Contributions collected for the EU	..	..	..	..	..	..	92	91	121	96
Total tax revenue on cash basis	116	1 475	11 472	45 979	72 429	73 083	63 210	69 344	77 580	83 068
Total tax revenue on accrual basis	..	..	..	47 211	73 990	72 414	65 162	72 674	85 208	87 653
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	72 674	85 208	87 653
Imputed social contributions	..	..	..	2 055	3 952	4 952	5 615	3 856	3 855	3 974
National accounts, taxes and all social contributions	..	..	..	49 266	77 942	77 366	70 777	76 530	89 063	91 627

.. Not available

The complete time series of tax revenue data for Greece is available at: https://data-explorer.oecd.org/s/36z

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, 1965-2023

Million HUF

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	..	..	..	5 132 570	10 098 955	10 121 687	13 520 685	18 646 419	23 180 994	26 374 459
Total tax revenue exclusive of custom duties	..	..	..	5 132 570	10 055 315	10 096 033	13 480 960	18 573 604	23 076 141	26 268 529
1000 Taxes on income, profits and capital gains of individuals and corporations	..	..	..	1 247 420	2 539 389	2 093 830	2 425 958	3 011 836	4 618 426	5 740 000
1100 Taxes on income, profits and capital gains of individuals	..	..	..	954 698	1 838 563	1 764 082	1 824 671	2 254 978	3 524 479	4 054 764
1110 Taxes on income and profits of individuals	..	..	..	954 698	1 838 563	1 764 082	1 824 671	2 254 978	3 524 479	4 054 764
1120 Taxes on capital gains of individuals	..	..	..	0	0	0	0	0	0	0
1200 Taxes on income, profits and capital gains of corporations	..	..	..	292 722	700 826	329 748	601 287	756 858	1 093 947	1 685 236
Corporate income tax	..	..	..	292 722	510 781	323 370	539 777	674 002	866 241	1 133 240
Research and development fund levy	..	..	..	0	0	0	0	0	0	0
Credit institutions' special tax	..	..	..	0	10 890	21 618	19 902	5 580	8 729	132 474
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	77 276	218 977	419 522
1210 Taxes on income and profits of corporations	..	..	..	..	..	..	..	..	..	..
1220 Taxes on capital gains of corporations	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	..	..	..	0	0	0	0	0	0	0
Interest withholding	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions (SSC)	..	..	..	1 506 755	3 402 194	3 179 509	4 433 464	5 781 454	6 481 537	7 465 901
2100 Social security contributions (SSC) by employees	..	..	..	275 323	941 682	1 112 583	1 770 923	3 165 758	3 829 813	4 444 262
Pensions	..	..	..	150 585	336 855	537 556	969 908	1 731 635	2 093 935	2 430 343
Health	..	..	..	81 874	513 633	467 208	656 147	1 181 988	1 430 647	1 660 108
Unemployment	..	..	..	42 864	91 194	107 819	144 868	252 135	305 231	353 811
2110 Social security contributions (SSC) by employees, payroll basis	..	..	..	..	..	..	..	..	..	..
2120 Social security contributions (SSC) by employees, income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Social security contributions (SSC) by employers	..	..	..	1 213 190	2 402 941	2 043 771	2 637 330	2 585 742	2 619 066	2 983 727
Pensions	..	..	..	734 456	1 508 490	1 800 864	2 235 536	1 824 993	1 846 743	2 107 148
Health	..	..	..	385 019	693 705	169 202	398 618	759 253	770 099	872 965
Unemployment	..	..	..	93 715	200 746	73 705	3 176	1 496	2 224	3 614
2210 Social security contributions (SSC) by employers, payroll basis	..	..	..	..	..	..	..	..	..	..
2220 Social security contributions (SSC) by employers, income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Social security contributions (SSC) by self-employed or non-employed	..	..	..	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 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	..	..	..	17 368	55 037	23 155	25 211	29 954	32 658	37 912
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	183 430	82 068	113 689	241 750	598 811	472 433	432 827
Rehabilitation contribution	..	..	..	2 184	13 559	56 004	67 460	113 893	138 103	164 431
Training levy	..	..	..	13 186	36 612	47 083	96 427	162 573	106	0
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	8 574	8 886	9 659
Tax on home-workers	..	..	..	0	0	1	29	19	17	16
Lump sum tax for small taxpayers	..	..	..	0	0	0	55 409	197 020	175 899	70 123
Small business tax	..	..	..	0	0	0	12 142	116 732	149 422	188 598
4000 Taxes on property	..	..	..	89 024	202 711	312 059	437 329	482 670	531 943	552 320
4100 Recurrent taxes on immovable property	..	..	..	30 810	72 071	92 525	200 906	235 959	238 114	266 538
Land tax	..	..	..	0	0	0	0	0	0	0
Building tax	..	..	..	22 262	54 556	71 025	111 963	137 766	140 310	164 004
Development land tax	..	..	..	3 099	6 900	9 861	19 102	28 324	28 189	31 447
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	15 047	15 291	16 490
Luxury tax	..	..	..	0	134	0	0	0	0	0
Public utility tax	..	..	..	0	0	0	55 906	54 127	53 495	54 462
Community tax	..	..	..	0	0	0	458	695	829	135
4110 Recurrent taxes on immovable property of households	..	..	..	..	..	..	..	..	..	..
4120 Recurrent taxes on immovable property paid by agents other than households	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	0	0	135 652	135 661	52 308	66 657	75 111
Surtax payable by financial institutions	..	..	..	..	..	135 652	135 661	52 308	66 657	75 111
4210 Recurrent taxes on net wealth of individuals	..	..	..	..	..	..	..	..	..	..
4220 Recurrent taxes on net wealth of corporations	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	5 460	13 175	6 264	7 373	9 132	11 399	13 144
4310 Estate and inheritance taxes	..	..	..	4 020	10 775	4 243	6 230	7 255	9 289	11 012
Inheritance tax-local	..	..	..	2 010	4 658	1 858	0	0	0	0
Inheritance tax-central	..	..	..	2 010	6 117	2 385	6 230	7 255	9 289	11 012
4320 Gift taxes	..	..	..	1 440	2 400	2 021	1 143	1 877	2 110	2 132
Gift tax-local	..	..	..	720	1 038	885	0	0	0	0
Gift tax-central	..	..	..	720	1 363	1 136	1 143	1 877	2 110	2 132
4400 Taxes on financial and capital transactions	..	..	..	52 754	117 465	77 618	93 389	185 271	215 773	197 527
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	185 271	215 773	197 527
4500 Other non-recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
4510 Other non-recurrent taxes on property on net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes on property other than on net wealth	..	..	..	..	..	..	..	..	..	..
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	5 937 498	8 790 416	11 002 045	12 077 574
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	..	..	..	2 052 712	3 751 218	4 272 312	5 798 298	8 550 634	10 716 185	11 629 575
5110 General taxes	..	..	..	1 340 572	2 622 027	3 010 781	4 099 741	6 420 284	7 796 722	8 637 917
5111 Value added taxes (VAT)	..	..	..	1 153 750	2 013 271	2 325 608	3 309 540	5 460 243	6 691 200	7 054 144
5112 Sales taxes	..	..	..	0	0	37 795	50 635	110 311	104 266	182 763
Public health product tax	..	..	..	..	..	0	29 882	66 346	77 272	93 690
Hydrocarbons stockholding fee	..	..	..	..	..	37 795	20 753	43 965	26 994	89 073
5113 Turnover and other general taxes on goods and services	..	..	..	186 823	608 756	647 378	739 566	849 730	1 001 256	1 401 010
Local tax on company sales	..	..	..	186 823	427 134	443 093	584 380	754 982	890 118	1 258 244
Simplified business tax	..	..	..	0	152 812	181 880	89 406	0	0	0
Research and development contribution	..	..	..	0	28 810	22 405	65 780	94 748	111 138	142 766
5120 Taxes on specific goods and services	..	..	..	712 140	1 129 192	1 261 531	1 698 557	2 130 350	2 919 463	2 991 658
5121 Excises	..	..	..	533 502	969 730	929 881	1 119 189	1 352 067	1 389 645	1 427 998
Road fund petrol tax	..	..	..	0	0	0	0	0	0	0
Alcohol production duty	..	..	..	3 848	5 621	3 021	8 007	3 043	79	25
Water fund tax	..	..	..	6 017	13 171	14 444	12 305	12 425	12 652	12 797
Forestry fund tax	..	..	..	2 858	3 353	284	0	0	0	0
Environment petrol tax	..	..	..	14 837	19 447	17 274	65 534	83 568	87 649	56 126
Budget excises (central budget)	..	..	..	505 942	916 869	877 778	1 015 555	1 232 865	1 270 278	1 340 209
Coffee	..	..	..	3 200	0	0	0	0	0	0
Alcohol	..	..	..	53 500	88 600	83 078	87 369	97 549	119 759	130 252
Tobacco	..	..	..	107 000	252 400	251 778	321 922	399 787	504 137	483 402
Petrol	..	..	..	156 000	218 200	216 728	206 220	239 539	214 283	240 973
Diesel	..	..	..	157 000	256 600	293 588	375 026	477 138	414 577	469 503
Other oil	..	..	..	6 000	2 200	2 567	3 608	1 882	1 796	1 904
Other budget excises	..	..	..	30 343	93 442	30 039	21 410	16 970	15 726	14 175
Energy tax	..	..	..	0	11 269	17 080	17 788	20 166	18 987	18 841
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	96 177	141 761	139 598
Customs duties	..	..	..	137 730	37 174	33 446	52 395	96 177	141 761	139 598
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	649 330	1 344 563	1 384 159
Gambling tax	..	..	..	27 935	71 804	62 718	44 972	39 237	57 073	66 488
Tourism tax	..	..	..	4 379	0	0	0	0	0	0
Communal tourism tax	..	..	..	2 943	4 935	5 798	10 475	6 815	16 599	21 393
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	53 447	70 979	106 804
Surtax payable by financial institutions	..	..	..	0	0	39 611	4 155	3 833	251 660	145 708
Specific sectors' surtax	..	..	..	0	0	151 693	285	0	0	0
Telecommunication services tax	..	..	..	0	0	0	54 516	57 793	95 903	95 396
Accident tax	..	..	..	0	0	0	27 694	0	0	0
Insurance tax	..	..	..	0	0	4 018	30 108	105 121	171 235	203 339
Financial transaction levy	..	..	..	0	0	0	205 616	235 246	300 035	333 804
Waste dumping contribution	..	..	..	0	0	0	11 123	16 078	15 752	16 917
Advertising tax	..	..	..	0	0	0	5 675	0	0	0
Protection Fund levies (KA)	..	..	..	0	0	0	0	4 814	4 752	3 426
Departure tax	..	..	..	0	0	0	0	0	17 899	34 925
Tourism development contribution	..	..	..	0	0	0	0	339	38 330	56 400
Protection Fund levies (BEVA)	..	..	..	0	0	1 036	2 600	7 714	8 933	15 181
Protection Fund levies (OBA)	..	..	..	0	0	2 435	14 391	13 536	99 943	30 429
Protection Fund levies (Resolution Fund)	..	..	..	0	0	0	7 290	23 634	17 376	11 076
Protection Fund Levies (PGA)	..	..	..	332	750	1 045	0	0	0	0
Retail tax	..	..	..	0	0	0	0	78 594	176 748	242 363
Protection Fund levies (SZHTKA)	..	..	..	0	0	0	923	3 129	1 346	510
5127 Other taxes on international trade and transactions	..	..	..	0	0	0	0	0	0	0
Previous differential producer's turnover tax	..	..	..	..	..	..	..	..	..	..
5128 Other taxes on specific goods and services	..	..	..	0	15 659	650	61 494	32 776	43 494	39 903
Sugar duty	..	..	..	..	15 659	650	765	0	0	0
Payments by companies in the energy sector (MAVIR)	..	..	..	..	0	0	60 729	32 776	43 494	39 903
5130 Unallocable between general taxes and taxes on specific goods and services	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods, or on permission to use goods or perform activities	..	..	..	28 727	81 143	111 553	139 200	239 782	285 860	447 999
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	..	..	..	25 454	74 268	106 903	130 238	223 463	269 487	433 973
Tax on domestically registered vehicles-local	..	..	..	12 622	62 432	71 112	73 248	95 038	95 944	95 902
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	39 689	58 544	79 252
5211 Recurrent taxes on motor vehicles, paid by households	..	..	..	0	0	0	0	0	0	0
5212 Recurrent taxes on motor vehicles, paid by others	..	..	..	0	0	0	0	0	0	0
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	..	..	..	1 504	10 181	8 448	25 420	88 736	114 999	258 819
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	6 181	6 152	5 904
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	139	224
Sale of emission allowances	..	..	..	0	0	0	17 479	79 585	102 919	182 710
Carbon dioxide quota tax	..	..	..	0	0	0	0	0	0	57 539
Concession fees (tobacco shops)	..	..	..	0	0	0	996	2 815	5 789	12 442
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	..	..	..	3 273	6 875	4 650	8 962	16 319	16 373	14 026
Land protection levy	..	..	..	1 640	3 777	2 488	3 610	7 368	8 327	5 039
Vehicle weight fee	..	..	..	805	1 288	820	1 063	3 305	2 554	1 694
Game protection contribution	..	..	..	178	176	1	0	0	0	0
Casino license fee	..	..	..	650	1 635	1 341	4 289	5 646	5 492	7 293
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	24 503	40 232	38 735	44 686	- 18 768	74 610	105 837
Unallocable tax penalties	..	..	..	23 546	33 321	36 250	35 530	- 18 768	35 910	53 413
6100 Other taxes paid solely by business	..	..	..	957	6 911	2 485	9 156	0	38 700	52 424
Nuclear contribution	..	..	..	957	6 711	2 485	9 156	..	0	0
Medicine tax	..	..	..	0	200	0	0	..	38 700	52 424
6200 Other taxes paid by other than business, or unidentifiable	..	..	..	0	0	0	0	0	0	0
Custom duties collected for the EU	..	..	..	..	27 981	25 004	38 960	72 815	104 853	105 930
Total tax revenue on cash basis	..	..	..	5 132 570	10 020 734	10 137 257	13 218 609	18 789 624	22 044 857	25 649 557
Total tax revenue on accrual basis	..	..	..	..	10 098 955	10 121 687	13 520 685	18 646 419	23 180 994	26 374 459
Additional taxes included in national accounts	..	..	..	..	45 120	49 057	76 364	29 688	34 689	30 119
Social security contributions	..	..	..	..	0	11 675	40 688	43	11	0
Duty for state procedures	..	..	..	..	45 084	37 331	35 653	29 633	34 666	30 106
Other taxes	..	..	..	..	36	51	23	12	12	13
Taxes excluded from national accounts	..	..	..	..	- 49 439	- 53 707	- 48 414	6 169	- 48 718	- 66 450
Water fund tax	..	..	..	..	- 13 171	- 14 444	- 12 305	- 12 425	- 12 652	- 12 797
Tax on foreign registered vehicles	..	..	..	..	- 1 655	- 1 397	0	0	0	0
Environmental protection fee	..	..	..	..	- 446	- 593	- 265	- 155	- 139	- 224
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	18 768	- 35 910	- 53 413
Tax on home-workers	..	..	..	..	0	- 1	- 29	- 19	- 17	- 16
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	963	1 045	1 219
Miscellaneous differences	..	..	..	..	- 2 687	- 28	- 43	2 737	6 129	- 5 000
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	0
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	2 738	6 130	- 5 000
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	13 549 821	18 685 976	23 174 139	26 334 347
Imputed social contributions	..	..	..	..	21 113	24 841	28 783	31 110	40 696	41 765
National accounts, taxes and all social contributions	..	..	..	..	10 114 825	10 143 543	13 578 604	18 717 086	23 214 835	26 376 112

.. Not available

The complete time series of tax revenue data for Hungary is available at: https://data-explorer.oecd.org/s/370

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, 1965-2023

Million ISK

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	60	4 731	114 932	254 710	534 376	542 626	816 267	1 147 988	1 379 484	1 567 565
1000 Taxes on income, profits and capital gains of individuals and corporations	13	1 211	34 106	101 488	241 378	239 664	382 589	572 475	703 474	808 727
1100 Taxes on income, profits and capital gains of individuals	12	1 092	30 908	88 492	180 070	197 318	299 589	474 695	545 654	590 374
1110 Taxes on income and profits of individuals	..	..	30 908	88 492	180 070	197 318	299 589	474 695	545 654	590 374
1120 Taxes on capital gains of individuals	..	..	..	0	0	0	0	0	0	0
1200 Taxes on income, profits and capital gains of corporations	1	119	3 198	8 371	32 555	14 609	52 544	65 454	100 909	145 500
1210 Taxes on income and profits of corporations	..	..	3 198	8 371	32 555	14 609	52 544	65 454	100 909	145 500
1220 Taxes on capital gains of corporations	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	0	0	0	4 625	28 754	27 737	30 457	32 327	56 911	72 854
2000 Social security contributions (SSC)	5	102	3 607	19 680	39 594	63 599	79 707	97 414	115 564	131 613
2100 Social security contributions (SSC) by employees	0	0	315	..	..	..	..	..	..	..
2110 Social security contributions (SSC) by employees, payroll basis	..	..	..	..	..	..	..	..	..	..
2120 Social security contributions (SSC) by employees, income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Social security contributions (SSC) by employers	5	102	3 292	..	..	..	..	..	..	..
2210 Social security contributions (SSC) by employers, payroll basis	..	..	..	..	..	..	..	..	..	..
2220 Social security contributions (SSC) by employers, income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Social security contributions (SSC) by self-employed or non-employed	0	0	0	..	..	..	..	..	..	..
2310 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	0	0	0	19 680	39 594	63 599	79 707	97 414	115 564	131 613
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	19 680	39 594	63 599	79 707	97 414	115 564	131 613
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	1	180	4 071	184	1 519	2 827	6 638	9 160	10 003	11 563
4000 Taxes on property	2	297	9 689	20 067	36 771	37 981	41 565	75 951	86 993	95 972
4100 Recurrent taxes on immovable property	1	138	4 131	13 447	34 759	31 256	37 645	66 932	74 072	82 608
4110 Recurrent taxes on immovable property of households	0	50	1 862	..	..	..	..	..	..	..
4120 Recurrent taxes on immovable property paid by agents other than households	1	88	2 269	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	69	2 402	5 173	- 8	3 849	657	13	0	0
4210 Recurrent taxes on net wealth of individuals	..	29	1 476	..	..	..	..	..	..	..
4220 Recurrent taxes on net wealth of corporations	..	40	926	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	6	235	765	1 663	2 613	2 919	8 393	12 154	12 685
4310 Estate and inheritance taxes	0	6	235	765	1 663	2 613	2 919	8 393	12 154	12 685
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 Other non-recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 Other non-recurrent taxes on property on net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes on property other than on net wealth	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	681	356	263	343	613	767	679
5000 Taxes on goods and services	37	2 834	58 943	112 301	213 355	192 568	267 405	379 738	449 227	503 886
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	37	2 778	56 564	103 926	202 909	183 099	254 783	361 901	420 248	477 433
5110 General taxes	10	1 368	37 084	75 811	148 085	126 351	188 001	284 536	329 554	375 737
5111 Value added taxes (VAT)	0	0	32 698	72 668	138 601	123 695	183 674	277 808	323 469	375 737
5112 Sales taxes	10	1 368	4 386	0	0	0	0	0	0	0
5113 Turnover and other general taxes on goods and services	0	0	0	3 143	9 484	2 656	4 327	6 728	6 085	0
5120 Taxes on specific goods and services	27	1 410	19 480	28 115	54 823	56 748	66 782	77 365	90 694	101 696
5121 Excises	1	311	2 346	23 585	45 891	46 711	56 909	66 591	77 118	86 497
Excises on alcohol	..	..	0	5 772	8 057	10 214	13 302	22 724	23 800	24 571
Excises on tobacco	..	..	0	0	3 903	4 573	5 874	5 662	5 007	4 991
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	4 122	5 991	6 155
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	1 828	3 485	4 086	4 884	6 651	7 584	9 044
5127 Other taxes on international trade and transactions	0	50	563	0	0	0	0	0	0	0
5128 Other taxes on specific goods and services	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between general taxes and taxes on specific goods and services	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods, or on permission to use goods or perform activities	1	56	2 379	8 375	10 447	9 469	12 622	17 837	28 979	26 453
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	1	56	2 379	..	..	..	..	..	..	..
5211 Recurrent taxes on motor vehicles, paid by households	0	10	970	..	..	..	..	..	..	..
5212 Recurrent taxes on motor vehicles, paid by others	0	41	1 331	..	..	..	..	..	..	..
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	0	5	78	..	..	..	..	..	..	..
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	0	0	0	..	..	..	..	..	..	..
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	2	107	4 516	991	1 758	5 988	38 364	13 251	14 223	15 804
6100 Other taxes paid solely by business	2	107	4 145	418	628	763	32 477	5 927	6 228	6 794
6200 Other taxes paid by other than business, or unidentifiable	0	0	371	573	1 130	5 225	5 887	7 324	7 995	9 011
Non-wastable tax credits against 1110	..	..	..	..	..	..	0	0	0	0
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Non-wastable tax credits against 1210	..	..	..	..	..	..	1 190	10 431	11 603	13 854
Tax expenditure component	..	..	..	..	..	..	173	716	715	1 216
Transfer component	..	..	..	..	..	..	1 017	9 715	10 888	12 638
Total tax revenue on cash basis	60	4 731	114 932	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	254 710	534 376	542 626	816 267	1 147 988	1 379 484	1 567 565
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	- 8 393	- 12 154	- 12 685
Estate and inheritance taxes (4310)	..	..	..	- 765	- 1 663	- 2 613	- 2 919	- 8 393	- 12 154	- 12 685
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	..	..	..	253 946	532 712	540 013	813 349	1 139 594	1 367 330	1 554 880
Imputed social contributions	..	..	..	0	0	0	0	0	0	0
National accounts, taxes and all social contributions	..	..	..	253 946	532 712	540 013	813 349	1 139 594	1 367 330	1 554 880

.. Not available

The complete time series of tax revenue data for Iceland is available at: https://data-explorer.oecd.org/s/371

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

Source: Statistics Iceland.

Table 5.17. Ireland: Details of tax revenue, 1965-2023

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	317	4 046	12 260	33 406	60 790	46 399	60 898	90 050	105 515	111 690
Total tax revenue exclusive of taxes collected for the EU	..	..	12 075	33 198	60 517	46 170	60 572	89 316	104 639	110 800
1000 Taxes on income, profits and capital gains of individuals and corporations	82	1 478	4 662	14 551	25 364	18 617	26 599	44 737	55 681	58 748
1100 Taxes on income, profits and capital gains of individuals	53	1 294	4 059	10 650	18 970	14 665	19 722	29 413	33 035	34 741
1110 Taxes on income and profits of individuals	53	1 286	4 023	9 876	15 872	14 320	19 053	27 768	31 288	33 179
Income tax	66	1 286	4 023	9 876	15 872	14 320	19 053	27 768	31 288	33 179
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 Taxes on capital gains of individuals	0	8	36	774	3 097	345	669	1 645	1 747	1 563
1200 Taxes on income, profits and capital gains of corporations	29	184	603	3 900	6 395	3 945	6 873	15 324	22 646	24 006
1210 Taxes on income and profits of corporations	29	184	603	3 900	6 395	3 945	6 873	15 324	22 646	24 006
Corporation profits tax	12	2	0	0	0	0	0	0	0	167
Corporation tax	0	176	603	3 885	6 393	3 944	6 872	15 323	22 645	23 838
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 Taxes on capital gains of corporations	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	0	0	0	2	0	7	4	0	0	0
2000 Social security contributions (SSC)	21	578	1 729	3 966	8 143	8 458	9 999	13 792	15 967	17 373
2100 Social security contributions (SSC) by employees	10	190	570	962	1 926	3 195	3 327	4 217	5 419	5 949
2110 Social security contributions (SSC) by employees, payroll basis	..	..	570	962	1 926	3 195	3 327	4 217	5 419	5 949
2120 Social security contributions (SSC) by employees, income tax basis	..	..	0	0	0	0	0	0	0	0
2200 Social security contributions (SSC) by employers	10	380	1 092	2 814	5 796	4 932	6 211	8 885	9 917	10 710
2210 Social security contributions (SSC) by employers, payroll basis	..	..	1 092	2 814	5 796	4 932	6 211	8 885	9 917	10 710
2220 Social security contributions (SSC) by employers, income tax basis	..	..	0	0	0	0	0	0	0	0
2300 Social security contributions (SSC) by self-employed or non-employed	0	8	67	190	421	331	460	690	631	715
2310 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	..	67	190	421	331	460	690	631	715
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	..	0	0	0	0	0	0	0	0
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	9	159	15	411	310	357	797	951	1 058
4000 Taxes on property	48	213	569	1 902	4 789	2 389	3 918	4 865	5 007	5 136
4100 Recurrent taxes on immovable property	39	139	312	587	1 233	1 322	1 864	1 668	2 051	2 211
4110 Recurrent taxes on immovable property of households	..	..	..	..	..	..	..	..	..	..
4120 Recurrent taxes on immovable property paid by agents other than households	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	1	0	0	0	0	169	0	0	10
4210 Recurrent taxes on net wealth of individuals	..	..	..	..	..	..	0	0	0	0
4220 Recurrent taxes on net wealth of corporations	..	..	..	..	..	..	169	0	0	10
4300 Estate, inheritance and gift taxes	6	14	48	225	405	235	401	582	615	634
4310 Estate and inheritance taxes	6	14	45	210	337	192	365	576	609	577
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	5	57
4400 Taxes on financial and capital transactions	3	59	209	1 090	3 151	832	1 484	2 614	2 342	2 281
Stamp duty	3	59	209	1 090	3 151	832	1 484	2 614	2 342	2 281
4500 Other non-recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 Other non-recurrent taxes on property on net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes on property other than on net wealth	..	..	..	..	..	..	..	..	..	..
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	12 972	22 082	16 619	20 013	25 850	27 896	29 361
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	155	1 741	4 939	12 374	20 982	15 319	18 036	23 842	26 194	27 498
5110 General taxes	18	597	2 500	7 643	14 355	10 067	11 831	16 642	19 175	20 377
5111 Value added taxes (VAT)	0	597	2 500	7 643	14 355	10 067	11 831	16 642	19 175	20 377
Value added tax	..	597	2 500	7 643	14 355	10 067	11 831	16 642	19 175	20 377
5112 Sales taxes	18	0	0	0	0	0	0	0	0	0
Turnover tax	18	..	..	..	..	..	..	..	..	..
Wholesale tax	0	..	..	..	..	..	..	..	..	..
5113 Turnover and other general taxes on goods and services	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	7 200	7 018	7 121
5121 Excises	124	1 045	2 084	4 402	6 125	4 859	5 474	5 867	5 559	5 778
Beer	19	192	356	475	459	316	418	346	407	415
Oils	31	330	745	1 491	2 204	2 099	2 120	1 927	1 504	1 599
Spirits	16	148	153	241	363	244	313	383	414	413
Table waters	0	11	23	0	0	0	0	0	0	0
Tobacco	50	187	419	1 035	1 192	1 160	1 055	1 317	1 160	1 003
Wine, cider, perry	1	18	46	154	297	266	414	428	428	449
Motor vehicle (incl. tyres)	7	148	331	985	1 554	395	702	763	782	912
Others	1	11	11	20	57	379	451	672	831	957
Sugar-sweetened drinks	..	..	0	0	0	0	0	31	32	29
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	519	618	593
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	814	841	750
Duty on betting	2	19	37	59	36	30	37	92	104	103
Sweepstakes duty	1	1	0	0	0	0	0	0	0	0
Bank levy	0	0	46	61	66	- 70	190	528	520	434
Other	0	1	88	2	127	204	178	194	217	213
5127 Other taxes on international trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes on specific goods and services	0	14	37	0	0	0	0	0	0	0
5130 Unallocable between general taxes and taxes on specific goods and services	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods, or on permission to use goods or perform activities	11	28	201	598	1 100	1 300	1 977	2 008	1 702	1 863
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	11	28	201	598	1 100	1 300	1 977	2 008	1 702	1 863
5211 Recurrent taxes on motor vehicles, paid by households	6	14	100	373	723	768	904	747	754	753
5212 Recurrent taxes on motor vehicles, paid by others	5	11	82	124	239	256	281	227	226	228
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	0	3	20	101	138	276	792	1 034	723	883
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	0	0	0	6	12	10	13	14
6100 Other taxes paid solely by business	..	..	..	..	..	0	0	0	0	0
6200 Other taxes paid by other than business, or unidentifiable	..	..	..	..	..	6	12	10	13	14
Custom duties collected for the EU	..	..	148	208	273	229	327	519	618	593
SRF Contributions collected for the EU	..	..	..	..	..	..	..	216	258	298
Non-wastable tax credits against 1110	..	..	..	..	843	1 073	555	400	380	380
Tax expenditure component	..	..	..	..	843	1 073	555	400	380	380
Transfer component	..	..	..	..	0	0	0	0	0	0
Total tax revenue on cash basis	317	4 046	12 260	33 040	60 836	46 609	60 867	88 596	105 361	112 109
Total tax revenue on accrual basis	..	..	..	33 406	60 790	46 399	60 898	90 050	105 515	111 690
Additional taxes included in national accounts	..	..	..	0	0	178	177	184	164	169
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	..	..	..	33 406	60 790	46 577	61 075	90 234	105 679	111 859
Imputed social contributions	..	..	..	1 366	2 579	1 053	2 223	3 697	4 053	3 908
National accounts, taxes and all social contributions	..	..	..	34 772	63 369	47 630	63 298	93 931	109 732	115 767

.. Not available

The complete time series of tax revenue data for Ireland is available at: https://data-explorer.oecd.org/s/372

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, 1965-2023

Million ILS

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	..	..	..	189 301	252 037	269 674	366 063	514 279	580 627	560 389
1000 Taxes on income, profits and capital gains of individuals and corporations	..	..	..	74 551	91 530	78 265	113 976	182 316	215 672	207 587
1100 Taxes on income, profits and capital gains of individuals	..	..	..	54 753	56 434	48 214	70 770	111 977	125 647	125 243
1110 Taxes on income and profits of individuals	..	..	..	53 698	55 213	47 550	69 090	106 937	122 057	123 283
On wages – deduction at source	..	..	..	45 278	45 515	40 159	53 972	82 448	92 830	97 527
On self employment income – deduction at source	..	..	..	2 655	3 676	3 135	4 880	7 814	8 268	8 427
On self employment income – other	..	..	..	5 764	6 022	4 256	10 238	16 675	20 959	17 329
1120 Taxes on capital gains of individuals	..	..	..	1 055	1 221	664	1 680	5 040	3 590	1 960
1200 Taxes on income, profits and capital gains of corporations	..	..	..	18 001	30 210	23 113	34 801	57 092	77 728	69 204
1210 Taxes on income and profits of corporations	..	..	..	16 109	27 582	22 291	33 061	54 162	73 688	66 804
Deduction at source	..	..	..	1 991	2 550	2 271	3 075	4 123	4 438	4 593
In lieu of VAT on the profits of Financial Institutions	..	..	..	1 290	2 230	1 890	1 890	4 380	4 320	5 200
Other	..	..	..	12 828	22 802	18 130	28 096	45 659	64 930	57 011
1220 Taxes on capital gains of corporations	..	..	..	1 892	2 628	822	1 740	2 930	4 040	2 400
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	..	..	..	1 797	4 886	6 938	8 405	13 247	12 297	13 140
Tax deducted at the source on the capital market	..	..	..	1 797	4 886	6 938	8 405	13 247	12 297	13 140
2000 Social security contributions (SSC)	..	..	..	27 565	37 909	45 343	59 561	79 602	88 845	93 818
2100 Social security contributions (SSC) by employees	..	..	..	15 771	23 093	27 788	34 692	44 414	49 880	52 469
2110 Social security contributions (SSC) by employees, payroll basis	..	..	..	15 771	23 093	27 788	34 692	44 414	49 880	52 469
2120 Social security contributions (SSC) by employees, income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Social security contributions (SSC) by employers	..	..	..	8 182	9 960	11 427	17 247	24 675	27 903	29 214
2210 Social security contributions (SSC) by employers, payroll basis	..	..	..	8 182	9 960	11 427	17 247	24 675	27 903	29 214
2220 Social security contributions (SSC) by employers, income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Social security contributions (SSC) by self-employed or non-employed	..	..	..	3 612	4 856	6 128	7 622	10 513	11 062	12 135
2310 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	..	..	3 612	4 856	6 128	7 622	10 513	11 062	12 135
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	..	..	..	0	0	0	0	0	0	0
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	6 850	9 920	10 280	13 760	17 000	16 950	17 600
Employers tax on the non-profit sector other than govt	..	..	..	1 250	1 500	320	420	580	50	0
In lieu of VAT on the wage-bill in the non-profit sector	..	..	..	4 260	6 580	7 650	10 320	13 220	13 500	14 000
In lieu VAT on the wage-bill in Financial Institutions	..	..	..	1 340	1 840	2 310	3 020	3 200	3 400	3 600
4000 Taxes on property	..	..	..	17 987	25 049	30 030	40 609	62 019	70 821	59 866
4100 Recurrent taxes on immovable property	..	..	..	11 311	16 156	18 768	23 702	29 015	31 418	32 068
Land tax	..	..	..	442	52	48	44	23	22	16
4110 Recurrent taxes on immovable property of households	..	..	..	0	0	0	0	0	0	0
4120 Recurrent taxes on immovable property paid by agents other than households	..	..	..	10 869	16 104	18 720	23 658	28 992	31 396	32 052
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Recurrent taxes on net wealth of individuals	..	..	..	..	..	..	..	..	..	..
4220 Recurrent taxes on net wealth of corporations	..	..	..	..	..	..	..	..	..	..
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	4 072	6 732	12 645	14 438	8 620
Transaction tax on the buyer of real estate	..	..	..	1 972	3 084	4 024	6 731	12 642	14 438	8 618
Transaction tax on the seller of real estate	..	..	..	206	404	27	1	3	0	2
Stamp tax	..	..	..	1 003	67	21	0	0	0	0
4500 Other non-recurrent taxes on property	..	..	..	3 495	5 338	7 190	10 175	20 359	24 965	19 179
4510 Other non-recurrent taxes on property on net wealth	..	..	..	0	0	0	0	0	0	0
4520 Other non-recurrent taxes on property other than on net wealth	..	..	..	3 495	5 338	7 190	10 175	20 359	24 965	19 179
Capital gains tax on real estate	..	..	..	3 495	5 338	7 190	10 175	20 359	24 965	19 179
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	62 348	87 629	105 757	138 157	173 343	188 340	181 518
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	..	..	..	57 888	81 108	98 093	128 277	162 087	176 391	169 266
5110 General taxes	..	..	..	39 805	53 983	65 510	90 824	119 334	130 760	122 756
5111 Value added taxes (VAT)	..	..	..	39 805	53 983	65 510	90 824	119 334	130 760	122 756
5112 Sales taxes	..	..	..	0	0	0	0	0	0	0
5113 Turnover and other general taxes on goods and services	..	..	..	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	18 083	27 125	32 583	37 453	42 753	45 631	46 510
5121 Excises	..	..	..	16 666	24 910	29 894	34 583	39 076	42 659	44 773
Fuel	..	..	..	5 891	11 814	15 493	18 058	19 059	18 947	20 767
Tobacco products	..	..	..	2 346	3 490	4 681	6 239	7 492	7 485	7 935
Alcoholic beverages	..	..	..	330	500	630	1 062	1 121	1 165	1 423
Sugar-sweetened beverages	..	..	..	0	0	0	0	0	903	212
Disposable plastic products	..	..	..	0	0	0	0	71	321	28
Vehicles and other products	..	..	..	8 099	9 106	9 090	9 225	11 332	13 838	14 408
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	3 677	2 972	1 737
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 international trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes on specific goods and services	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between general taxes and taxes on specific goods and services	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods, or on permission to use goods or perform activities	..	..	..	4 460	6 521	7 664	9 880	11 256	11 949	12 252
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	..	..	..	4 460	6 521	7 664	9 880	11 256	11 949	12 252
5211 Recurrent taxes on motor vehicles, paid by households	..	..	..	1 436	1 895	2 274	2 324	3 017	3 193	3 373
5212 Recurrent taxes on motor vehicles, paid by others	..	..	..	479	632	758	1 914	2 101	2 043	2 134
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	..	..	..	2 546	3 995	4 632	5 642	6 138	6 713	6 744
Licences collected by the Ministry of Transportation	..	..	..	257	535	350	196	51	102	116
Licences collected by the Ministry of Communication	..	..	..	151	0	274	338	423	351	340
Licences collected by other ministries	..	..	..	1 587	2 605	2 990	3 800	4 064	4 541	4 537
Business and professional licences paid locally	..	..	..	500	769	917	1 181	1 449	1 569	1 601
Other local authority fees	..	..	..	51	86	101	128	150	150	150
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	..	..	..	0	0	0	0	0	0	0
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	0	0	0	0	0	0	0
6100 Other taxes paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other taxes paid by other than business, or unidentifiable	..	..	..	..	..	..	..	..	..	..
Non-wastable tax credits against 1110	..	..	..	..	..	87	1 415	894	1 911	1 203
Tax expenditure component	..	..	..	..	..	3	67	0	0	0
Transfer component	..	..	..	..	..	84	1 348	894	1 911	1 203
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	366 063	514 279	580 627	560 389
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	366 063	514 279	580 627	560 389
Imputed social contributions	..	..	..	6 172	7 131	8 203	9 186	8 594	8 446	8 414
National accounts, taxes and all social contributions	..	..	..	195 473	259 168	277 877	375 249	522 873	589 073	568 803

.. Not available

The complete time series of tax revenue data for Israel is available at: https://data-explorer.oecd.org/s/373

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, 1965-2023

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	5 505	60 422	265 116	498 573	672 914	674 495	714 585	776 465	839 403	889 688
Total tax revenue exclusive of taxes collected for the EU	..	..	263 829	497 037	670 644	672 276	709 993	772 960	834 313	885 496
1000 Taxes on income, profits and capital gains	982	18 821	96 707	166 017	226 410	219 545	225 723	246 501	275 343	306 865
1100 Taxes on income, profits and capital gains of individuals	603	13 940	69 654	125 913	172 329	180 492	184 354	200 277	214 007	240 430
1110 On income and profits of individuals	603	13 796	68 786	124 879	172 306	180 481	184 349	200 276	214 005	240 425
Personal income tax	0	11 538	57 318	117 880	162 659	173 991	172 796	187 026	201 970	223 828
Local income tax paid by households	0	829	4 492	4	0	0	0	0	0	0
Tax on income from investments (60%)	319	55	15	0	0	0	80	61	67	61
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	276	542	393	875	2 601	3 569	5 093
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	6 149	8 571	5 416	10 016	9 392	7 194	10 150
Direct taxes refund (60%)	0	0	41	0	0	0	0	0	0	0
Other	0	53	123	548	534	681	581	1 196	1 204	1 293
1120 On capital gains of individuals	0	144	867	1 034	23	11	5	1	2	5
Tax on capital gains on land	..	0	0	0	0	0	0	0	0	0
Municipal capital gains tax on buildings paid by households (60%)	..	144	867	1 034	23	11	5	1	2	5
1200 Taxes on income, profits and capital gains of corporates	379	4 710	26 605	27 728	50 560	36 760	33 585	34 479	53 028	58 619
1210 On profits of corporates	379	4 494	26 027	27 635	50 559	36 760	33 585	34 479	53 028	58 619
Corporation tax	0	1 245	9 042	26 560	47 009	34 841	31 927	28 695	45 207	50 288
Municipal surcharge on buildings (60%)	37	8	0	32	0	0	0	0	0	0
Tax on income from investments (40%)	213	37	10	0	0	0	54	41	45	41
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	0	0	0	0	0	0	0
Withholding tax on income from deposits paid by firms	0	1 810	9 334	689	2 599	629	816	621	549	1 096
Local income tax paid by firms	0	1 245	6 738	65	8	13	12	4	4	6
Direct taxes refund (40%)	0	0	27	0	0	0	0	0	0	0
Other	0	36	82	289	943	1 277	776	5 119	4 463	3 822
1220 On capital gains of corporates	0	216	578	93	1	0	0	0	0	0
Municipal capital gains tax on buildings paid by firms (40%)	..	216	578	93	1	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	171	448	12 376	3 521	2 293	7 785	11 744	8 309	7 816
Refunds tax on income	..	- 240	-1 768	0	0	0	0	0	0	0
Other	..	412	2 216	12 376	3 521	2 293	7 785	11 744	8 309	7 816
2000 Social security contributions (SSC)	1 881	22 976	87 256	141 400	198 742	209 096	214 326	242 042	255 192	263 046
2100 Employees SSC	..	4 171	16 753	26 690	35 540	37 544	39 737	45 878	46 710	42 723
2110 On a payroll basis of employees SSC	..	..	..	26 690	35 540	37 544	39 737	45 878	46 710	42 723
2120 On an income tax basis of employees SSC	..	..	..	0	0	0	0	0	0	0
2200 Employers SSC	..	17 152	62 540	99 891	137 569	144 277	143 272	162 075	170 748	179 694
2210 On a payroll basis of employers SSC	..	..	..	99 891	137 569	144 277	143 272	162 075	170 748	179 694
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	14 819	25 633	27 275	31 317	34 089	37 734	40 629
2310 On a payroll basis of self/non-employed SSC	..	..	..	14 819	25 633	27 275	31 317	34 089	37 734	40 629
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	23 651	33 041	32 423	46 273	45 063	48 182	47 604
4100 Recurrent taxes on immovable property	96	7	1	9 354	12 742	9 663	25 559	22 389	22 676	23 327
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	12 742	9 663	20 799	22 292	22 611	23 270
Tax on indivisible services (TASI)	0	0	0	0	0	0	4 760	97	65	57
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	7	1	2 118	231	579	447	242
4210 Individual recurrent taxes on net wealth	..	..	..	4	0	0	0	0	0	0
4220 Corporate recurrent taxes on net wealth	..	..	..	3	1	2 118	231	579	447	242
4300 Estate, inheritance and gift taxes	47	128	376	1 001	149	483	674	855	1 067	1 019
Inheritance and gift duty	33	119	376	1 001	149	483	674	855	1 067	1 019
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	12 575	18 386	17 347	17 260	19 599	21 230	20 208
Registration tax	120	1 048	2 421	6 869	9 406	9 019	7 624	9 734	10 390	10 539
Mortgage taxes and land registry duties	22	190	469	1 067	2 521	2 071	1 527	1 825	1 853	1 774
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	4 639	6 459	6 257	7 617	7 574	8 462	7 443
Other	0	123	530	0	0	0	492	466	525	452
4500 Non-recurrent taxes on property	0	0	0	82	149	916	309	162	193	350
4510 Non-recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4520 Non-recurrent taxes on property other than net wealth	..	..	..	82	149	916	309	162	193	350
4600 Other recurrent taxes on property except 4100 and 4200	0	0	0	632	1 614	1 896	2 240	1 479	2 569	2 458
5000 Taxes on goods and services	2 173	15 990	74 280	140 186	174 791	181 579	200 232	219 943	232 936	243 085
5100 Taxes on production, sale, transfer, etc	2 037	15 251	67 083	127 248	157 941	162 885	177 998	192 600	203 343	211 910
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	77 460	95 567	97 042	100 345	121 283	138 927	140 523
5111 Value added taxes	0	9 438	38 940	77 460	95 567	97 042	100 345	120 980	138 533	140 089
VAT	..	9 438	38 940	77 460	95 567	97 042	100 345	120 980	138 533	140 089
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	303	394	434
General tax on receipts	662	..	..	..	..	..	..	0	0	0
Compensation tax on imported products	48	..	..	..	..	..	..	0	0	0
Digital Services Tax	..	..	..	..	..	..	..	303	394	434
5120 Taxes on specific goods and services	1 327	5 886	28 048	49 788	62 374	65 843	77 653	71 317	64 416	71 387
5121 Excises	816	4 088	20 304	31 369	35 590	38 920	49 918	45 017	33 157	40 507
Duty on mineral oils	465	3 462	15 928	22 069	23 255	22 884	25 707	24 421	18 218	25 839
Duty on spirits	27	87	206	486	598	570	599	701	759	728
Duty on beer	12	54	172	244	492	476	633	698	718	692
Duty on sugars	22	25	68	119	- 9	5	5	0	0	2
Duty on electricity	20	51	2 018	3 074	6 035	9 077	18 304	13 839	8 326	9 190
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	5 189	5 145	5 852	4 573	5 332	5 109	4 030
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	183	68	51	90	19	22	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	5	4
5122 Profits of fiscal monopolies	303	1 033	3 248	7 706	10 419	10 959	10 694	10 945	10 959	11 066
Duty on tobacco	292	1 033	3 248	7 699	10 412	10 954	10 693	10 943	10 958	11 065
On salt	10	0	0	0	0	0	0	0	0	0
Duty on products of Monopoli di Stato	1	0	0	7	7	5	1	2	1	1
5123 Customs and import duties	142	261	1 164	1 536	2 270	2 219	2 246	2 431	3 734	3 039
Common Customs tariff (CEE)	0	0	836	1 536	2 270	2 219	2 246	2 431	3 734	3 039
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	9 177	14 095	13 745	14 784	12 847	16 425	16 608
Entertainment tax	20	59	167	118	67	58	40	15	25	32
Stamp duty	6	0	0	0	0	0	0	0	0	0
Tax on advertisements	6	56	168	389	354	384	405	382	370	458
Tax on lotto, lotteries, betting and Totocalcio game	3	123	617	4 174	7 144	7 983	7 725	6 668	9 899	10 090
Casino takings, special duties, etc.	0	0	0	158	152	192	118	61	119	131
Single tax on games of skill and betting-levied inderectly	9	74	476	487	403	242	109	274	309	336
Aerotaxi passengers tax	0	0	0	0	0	0	8	12	16	16
Local tax (including insurance)	23	171	1 714	3 851	5 975	4 886	4 033	4 361	4 331	4 392
Bank levy for the National Resolution Fund	..	..	0	0	0	0	2 346	1 074	1 356	1 153
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	0	0	0	11	77	141	167
ECSC taxes and contributions on sugar and other levies	..	21	121	..	..	..	0	0	0	0
Other	..	0	70	..	..	..	11	77	141	167
Bank contribution to the unique European Resolution Fund	..	0	0	..	..	..	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	7 459	10 256	10 471	10 709	13 814	15 272	16 721
5210 Recurrent taxes on use of goods and perform activities	136	456	4 474	1 034	1 326	1 095	1 495	1 769	1 587	1 769
Public motor vehicle register tax	64	152	967	1 034	1 326	1 095	1 495	1 769	1 587	1 769
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	..	..	..	3 499	4 719	4 764	5 018	5 239	5 348	5 677
5212 Recurrent taxes paid by others: motor vehicles	..	..	..	887	1 159	1 164	1 286	1 406	1 528	1 643
Motor vehicle duty paid by firms	..	..	..	887	1 159	1 164	1 286	1 406	1 528	1 643
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles	67	225	2 203	2 039	3 052	3 448	2 910	5 400	6 809	7 632
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	2 039	3 052	3 448	2 910	3 483	4 860	5 724
Television tax (households)	0	0	0	0	0	0	0	1 917	1 949	1 908
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	5 479	6 594	8 223	11 525	13 529	14 321	14 454
Indirect taxes refund	..	0	160	310	698	717	716	598	882	1 002
Other	..	283	2 564	5 169	5 896	7 506	10 809	12 931	13 439	13 452
6000 Taxes other than 1000, 2000, 3000, 4000 and 5000	72	0	0	27 319	39 930	31 852	28 031	22 916	27 750	29 088
6100 Paid solely by business	0	..	..	27 319	39 930	31 852	28 031	22 916	27 750	29 088
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	2 270	2 219	2 246	2 431	3 734	3 039
SRF Contributions collected for the EU	..	..	..	..	..	..	2 346	1 074	1 356	1 153
Taxes paid by EU civil servants	..	..	..	..	..	..	60	70	67	67
Taxes paid by EU civil servants: income taxes	..	..	..	..	..	..	31	35	36	36
Taxes paid by EU civil servants: compulsory social security contributions	..	..	..	..	..	..	30	35	31	31
Non-wastable tax credits against 1110	..	..	..	..	0	0	9 793	13 915	6 100	5 560
Tax expenditure component	..	..	..	..	..	- 109	8 615	12 250	4 201	3 850
Transfer component	..	..	..	..	..	109	1 178	1 665	1 899	1 711
Non-wastable tax credits against 1210	..	..	..	..	0	0	4 866	4 189	2 392	2 481
Tax expenditure component	..	..	..	..	..	..	0	0	0	0
Transfer component	..	..	..	..	..	..	4 866	4 189	2 392	2 481
Total tax revenue on cash basis	5 505	60 422	265 116	489 505	658 932	661 538	708 596	769 864	826 242	879 513
Total tax revenue on accrual basis	..	..	..	498 573	672 914	674 495	714 585	776 465	839 403	889 688
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	-4 936	-5 848	-7 180	-10 210	-11 110	-11 386	-11 454
The tax for the urban solid waste disposal (TARSU)	..	..	..	-3 871	-4 486	-5 781	-8 657	-9 854	-9 893	-9 941
Other	..	..	..	-1 065	-1 362	-1 399	-1 553	-1 256	-1 493	-1 513
Difference in treatment of tax credits	..	..	..	0	0	- 109	8 615	12 250	4 201	3 850
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	432	536	533	728	870	810	840
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	494 069	667 602	667 739	713 718	778 475	833 028	882 924
Imputed social contributions	..	..	..	3 996	3 869	4 084	4 117	4 634	4 251	4 249
National Accounts: Taxes and all social contributions	..	..	..	498 065	671 471	671 823	717 835	783 109	837 279	887 173

.. Not available

The complete time series of tax revenue data for Italy is available at: https://data-explorer.oecd.org/s/374

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. Heading 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 heading “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, 1965-2023

Billion JPY

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	6 172	62 443	130 843	136 181	146 225	132 465	163 413	187 992	195 918	200 343
1000 Taxes on income, profits and capital gains of individuals and corporations	2 708	28 800	65 682	47 343	53 151	40 015	50 850	60 006	63 669	64 644
1100 Taxes on income, profits and capital gains of individuals	1 338	15 180	36 394	28 677	28 600	24 663	30 744	35 439	36 835	36 703
1110 Taxes on income and profits of individuals	1 338	15 180	36 394	28 677	28 600	24 663	30 744	35 439	36 835	36 703
Income tax	970	10 800	25 996	18 789	16 080	12 984	18 178	21 829	22 992	22 514
Prefectural inhabitants tax	123	1 415	3 675	3 621	5 008	4 699	5 254	5 054	5 039	5 262
Municipal inhabitants tax	220	2 890	6 475	6 044	7 294	6 795	2 072	8 332	8 544	8 692
Enterprise tax	25	75	249	223	218	184	5 240	224	260	234
1120 Taxes on capital gains of individuals	0	0	0	0	0	0	0	0	0	0
1200 Taxes on income, profits and capital gains of corporations	1 370	13 620	29 288	18 666	24 550	15 352	20 106	24 567	26 834	27 942
1210 Taxes on income and profits of corporations	1 370	13 620	29 288	18 666	24 550	15 352	20 106	24 567	26 834	27 942
Corporation tax	927	8 923	18 384	11 747	14 744	8 968	10 832	13 643	14 940	15 861
Prefectural inhabitants tax	53	557	1 414	825	1 183	758	843	512	525	518
Municipal inhabitants tax	85	1 297	3 198	2 176	3 015	1 954	2 324	1 956	2 072	2 028
Enterprise tax	305	2 843	6 293	3 918	5 608	2 253	3 510	4 743	5 240	5 350
Local special corporate tax	0	0	0	0	0	1 420	2 081	0	0	0
Local corporate tax	0	0	0	0	0	0	516	1 881	1 888	2 014
Special corporate enterprise tax	..	..	0	0	0	0	0	1 832	2 169	2 171
1220 Taxes on capital gains of corporations	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions (SSC)	1 344	18 178	34 613	47 968	53 325	54 461	64 464	73 702	75 528	78 335
2100 Social security contributions (SSC) by employees	446	6 393	13 895	19 830	21 975	22 687	27 139	31 461	32 237	33 632
2110 Social security contributions (SSC) by employees, payroll basis	..	..	13 895	19 830	21 975	22 687	27 139	31 461	32 237	33 632
2120 Social security contributions (SSC) by employees, income tax basis	..	..	0	0	0	0	0	0	0	0
2200 Social security contributions (SSC) by employers	588	9 267	16 649	22 456	24 243	24 689	29 494	34 311	35 272	36 766
2210 Social security contributions (SSC) by employers, payroll basis	..	..	16 649	22 456	24 243	24 689	29 494	34 311	35 272	36 766
2220 Social security contributions (SSC) by employers, income tax basis	..	..	0	0	0	0	0	0	0	0
2300 Social security contributions (SSC) by self-employed or non-employed	107	2 518	4 069	5 683	7 108	7 085	7 832	7 930	8 019	7 936
2310 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	..	4 069	5 683	7 108	7 085	7 832	7 930	8 019	7 936
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	..	0	0	0	0	0	0	0	0
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	203	0	0	0	0	0	0	0	0	0
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	498	5 114	12 296	14 294	13 138	12 878	13 400	14 779	15 414	16 330
4100 Recurrent taxes on immovable property	319	3 326	7 099	10 414	9 949	10 225	10 005	10 655	11 044	11 311
Prefectural property tax	4	8	15	11	14	5	2	8	4	5
Municipal property tax	296	2 784	6 023	9 041	8 729	8 961	8 755	9 322	9 666	9 896
City planning tax	19	469	942	1 318	1 202	1 256	1 244	1 326	1 374	1 410
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 Recurrent taxes on immovable property of households	..	..	..	..	..	..	..	..	..	..
4120 Recurrent taxes on immovable property paid by agents other than households	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Recurrent taxes on net wealth of individuals	..	..	..	..	..	..	..	..	..	..
4220 Recurrent taxes on net wealth of corporations	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	44	441	1 918	1 782	1 503	1 250	1 968	2 770	2 969	3 566
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	1 353	1 401	1 453
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	961	982	1 012
Real property acquisition tax	41	282	596	567	485	379	377	392	418	441
4500 Other non-recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 Other non-recurrent taxes on property on net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes on property other than on net wealth	..	..	..	..	..	..	..	..	..	..
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	39 010	40 827	40 537
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	1 544	8 822	15 647	23 180	23 241	22 160	31 871	36 409	38 149	37 864
5110 General taxes	0	0	5 778	12 350	12 841	12 675	22 400	28 059	29 494	29 355
5111 Value added taxes (VAT)	..	..	5 778	12 350	12 841	12 675	22 400	28 059	29 494	29 355
5112 Sales taxes	..	..	0	0	0	0	0	0	0	0
5113 Turnover and other general taxes on goods and services	..	..	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	8 350	8 654	8 509
5121 Excises	1 062	6 674	8 637	9 837	9 374	8 622	8 351	7 398	7 582	7 533
Liquor tax	353	1 424	1 935	1 816	1 524	1 389	1 338	1 132	1 188	1 181
Sugar excises	29	43	0	0	0	0	0	0	0	0
Local gasoline tax	46	278	361	296	302	294	264	222	221	221
Gasoline tax	254	1 547	2 007	2 769	2 820	2 750	2 465	2 076	2 065	2 066
Liquefied petroleum gas tax	0	30	31	28	27	24	18	10	9	9
Aviation fuel tax	0	58	76	104	104	89	66	45	45	47
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	142	150	151
Municipal tobacco tax	73	402	636	865	853	788	936	871	921	927
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	927	920	909
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	316	312	308
Petroleum and coal tax	0	404	487	489	513	502	630	636	663	597
Tobacco tax	0	0	996	876	925	908	954	906	957	959
Special tobacco tax	0	0	0	264	214	163	148	112	116	116
International tourist tax	..	..	0	0	0	0	0	2	13	40
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	893	1 008	910
Customs duty	222	786	928	877	941	786	1 049	893	1 008	910
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	59	64	66
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	44	45	44
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	14	19	22
5127 Other taxes on international trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes on specific goods and services	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between general taxes and taxes on specific goods and services	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods, or on permission to use goods or perform activities	76	1 378	2 270	3 047	3 015	2 570	2 416	2 601	2 678	2 673
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	69	1 358	2 250	3 027	2 993	2 548	2 393	2 580	2 657	2 652
Automobile tax	55	781	1 276	1 765	1 717	1 616	1 543	1 614	1 654	1 657
Light vehicle tax	13	43	88	125	164	178	200	294	310	317
Motor vehicle tonnage tax	0	527	881	1 134	1 110	753	649	671	692	677
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 Recurrent taxes on motor vehicles, paid by households	..	..	..	..	..	..	..	..	..	..
5212 Recurrent taxes on motor vehicles, paid by others	..	..	..	..	..	..	..	..	..	..
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	7	20	20	20	22	21	22	21	22	21
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	2	151	335	348	356	381	413	496	479	497
6100 Other taxes paid solely by business	0	139	288	324	313	330	361	397	398	404
Business office tax	..	139	288	324	313	330	361	397	398	404
6200 Other taxes paid by other than business, or unidentifiable	2	12	47	24	43	52	52	99	82	92
Taxes not in local tax law	2	12	47	24	43	52	52	63	74	87
Other	0	0	0	0	0	0	0	35	8	5
Total tax revenue on cash basis	6 172	62 443	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	130 843	136 181	146 225	132 465	163 413	187 992	195 918	200 343
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

The complete time series of tax revenue data for Japan is available at: https://data-explorer.oecd.org/s/375

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, 1965-2023

Billion KRW

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	..	6 687	37 262	136 295	258 571	295 968	393 559	619 084	691 257	645 227
1000 Taxes on income, profits and capital gains of individuals and corporations	..	1 704	12 203	39 254	82 239	82 905	119 151	205 574	258 193	220 883
1100 Taxes on income, profits and capital gains of individuals	..	766	7 440	19 950	43 276	42 098	67 600	126 210	141 926	128 002
1110 Taxes on income and profits of individuals	..	766	6 327	18 569	31 984	33 935	55 744	89 503	109 693	110 446
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	6 863	6 785	9 269
Wages and salaries income tax	..	0	0	0	14 124	15 517	27 055	47 231	57 442	59 144
Other income tax	..	0	0	0	2 607	2 986	4 467	7 321	8 350	8 427
Global income tax	..	661	4 723	16 128	6 151	6 369	12 784	15 990	23 939	21 437
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	326	347	436
Inhabitant tax on income tax (local)	..	0	341	2 285	4 260	4 459	6 772	11 772	12 830	11 733
1120 Taxes on capital gains of individuals	..	0	1 113	1 381	11 292	8 163	11 856	36 707	32 233	17 556
Capital gains tax	..	..	1 113	1 381	11 292	8 163	11 856	36 707	32 233	17 556
1200 Taxes on income, profits and capital gains of corporations	..	738	4 757	19 271	38 963	40 807	51 551	79 364	116 267	92 881
1210 Taxes on income and profits of corporations	..	738	4 757	19 271	38 963	40 807	51 551	79 364	116 267	92 881
Corporation tax - withholding	..	..	677	8 577	8 360	9 095	12 317	14 928	16 586	20 043
Corporation tax - final returns	..	..	2 549	9 302	27 057	28 173	32 713	55 468	86 984	60 377
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	8 343	11 828	11 511
Rural development tax corporate income	..	..	0	251	394	445	304	625	869	950
Excess profit tax	..	0	0	0	0	0	0	0	0	0
1220 Taxes on capital gains of corporations	..	0	0	0	0	0	0	0	0	0
Capital gains tax	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	..	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 (SSC)	..	73	3 760	22 759	53 588	69 090	104 693	162 209	176 747	188 692
2100 Social security contributions (SSC) by employees	..	0	1 464	8 578	21 773	28 213	44 281	70 297	77 530	83 637
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	5 159	6 061	6 962
National welfare pension fund	..	0	429	4 325	9 338	11 004	15 821	22 879	24 310	25 750
Social benefit fund	..	0	0	0	0	0	0	0	0	0
Health Insurance	..	0	483	2 066	8 180	11 783	19 868	33 453	38 209	41 761
Teachers' pensions	..	0	86	279	581	868	1 125	1 818	1 837	1 886
Government employees pensions	..	0	406	1 144	2 202	2 878	3 876	6 302	6 409	6 561
Military personal pensions	..	0	60	166	308	322	515	686	704	717
2110 Social security contributions (SSC) by employees, payroll basis	..	..	..	8 578	21 773	28 213	44 281	70 297	77 530	83 637
2120 Social security contributions (SSC) by employees, income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Social security contributions (SSC) by employers	..	73	1 694	9 409	23 557	30 856	47 846	72 773	80 600	87 208
Ind. works' insurance fund	..	73	550	1 876	4 431	4 632	6 062	7 498	8 195	8 989
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	8 398	9 658	10 853
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	22 879	24 310	25 750
Social benefit fund	..	0	0	0	0	0	0	0	0	0
Health Insurance	..	0	658	1 547	6 844	11 718	19 493	32 373	36 759	39 875
Teachers' pensions	..	0	56	197	425	594	897	1 625	1 678	1 741
Government employees pensions	..	0	0	0	0	0	0	0	0	0
2210 Social security contributions (SSC) by employers, payroll basis	..	..	..	9 409	23 557	30 856	47 846	72 773	80 600	87 208
2220 Social security contributions (SSC) by employers, income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Social security contributions (SSC) by self-employed or non-employed	..	0	602	4 772	8 258	10 021	12 566	19 139	18 617	17 847
2310 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	..	0	0	0	0	0	0	0	0
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	..	602	4 772	8 258	10 021	12 566	19 139	18 617	17 847
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	..	0	0	0	0	0	0	0	0	0
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	34	153	258	619	714	1 122	1 755	1 982	2 138
Workshop tax on workforce (local)	..	31	124	258	619	714	1 122	1 755	1 982	2 138
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	93 263	82 065	74 308
4100 Recurrent taxes on immovable property	..	183	980	3 385	9 196	9 270	12 486	24 486	26 510	22 443
Property tax (local)	..	119	227	728	3 755	4 817	9 294	14 974	16 277	14 864
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	1 841	1 915	1 848
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	6 130	6 799	4 597
Rural dev. tax on comprehensive real estate tax	..	0	0	0	483	208	267	1 172	1 300	908
4110 Recurrent taxes on immovable property of households	..	..	0	0	0	0	0	0	0	0
4120 Recurrent taxes on immovable property paid by agents other than households	..	..	22	138	112	101	175	369	219	226
Workshop tax on property (local)	..	..	22	138	112	101	175	369	219	226
4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
4210 Recurrent taxes on net wealth of individuals	..	..	..	..	..	..	..	..	..	..
4220 Recurrent taxes on net wealth of corporations	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	12	354	989	2 842	3 076	5 044	15 006	14 594	14 634
4310 Estate and inheritance taxes	..	5	85	449	1 059	1 203	1 944	6 945	7 611	8 544
Inheritance tax	..	3	71	449	1 059	1 203	1 944	6 945	7 611	8 544
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	8 061	6 983	6 090
Gift tax	..	7	225	540	1 783	1 873	3 100	8 061	6 983	6 090
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	53 771	40 961	37 231
Registration tax (local)	..	122	1 378	4 528	7 254	7 370	1 831	2 155	1 896	2 018
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	1 343	1 179	916
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	10 256	6 303	6 080
Rural dev. tax on securities transaction tax	..	0	0	823	1 729	2 010	1 861	5 340	3 068	3 096
Acquisition tax (local)	..	163	1 165	3 148	7 261	6 825	20 810	33 717	27 716	24 324
Stamp tax	..	34	193	388	588	522	953	960	799	797
4500 Other non-recurrent taxes on property	..	22	95	537	0	0	0	0	0	0
Asset revaluation tax	..	22	95	537	..	..	..	..	..	..
4510 Other non-recurrent taxes on property on net wealth	..	..	0	0	..	..	..	..	..	..
4520 Other non-recurrent taxes on property other than on net wealth	..	..	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	143 100	156 778	146 091
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	..	4 114	16 024	50 023	78 414	96 573	103 254	134 745	149 448	138 811
5110 General taxes	..	1 471	6 964	23 212	40 942	51 800	60 162	89 022	105 558	98 448
5111 Value added taxes (VAT)	..	1 471	6 964	23 212	40 942	51 800	60 162	89 022	105 558	98 448
Value added tax	..	1 471	6 964	23 212	40 942	51 800	60 162	89 022	105 558	98 448
5112 Sales taxes	..	0	0	0	0	0	0	0	0	0
Business tax	..	..	..	..	..	..	..	..	..	..
5113 Turnover and other general taxes on goods and services	..	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	45 723	43 890	40 363
5121 Excises	..	1 029	4 924	18 155	27 880	31 340	31 857	35 792	30 834	29 783
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	2 673	3 767	3 569
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	608	865	822
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	16 598	11 116	10 844
Education tax on transport tax	..	0	0	1 247	1 715	2 133	2 154	2 497	1 670	1 628
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	9 364	9 318	8 821
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	435	404	450
Rural development on special excise tax	..	0	0	37	54	24	61	59	64	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	3 558	3 630	3 585
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	8 629	10 794	7 813
Customs duties	..	762	2 765	5 800	7 411	10 666	8 495	8 227	10 324	7 288
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	388	452	501
Rural dev. tax on customs exemptions	..	0	0	37	45	44	22	14	18	24
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	1 302	2 262	2 767
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	1 175	1 253	1 750
Horse race tax (local)	..	3	56	566	864	1 068	1 089	106	841	848
Rural dev. tax on horse race tax	..	0	0	84	165	215	235	21	168	169
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 international trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes on specific goods and services	..	0	0	0	0	0	0	0	0	0
5130 Unallocable between general taxes and taxes on specific goods and services	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods, or on permission to use goods or perform activities	..	75	474	2 248	2 447	3 196	7 072	8 355	7 330	7 280
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	..	75	474	2 248	2 447	3 196	7 072	8 355	7 330	7 280
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	8 355	7 330	7 280
5211 Recurrent taxes on motor vehicles, paid by households	..	..	..	..	..	..	..	..	..	..
5212 Recurrent taxes on motor vehicles, paid by others	..	..	..	..	..	..	..	..	..	..
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	..	0	0	0	0	0	0	0	0	0
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	150	259	4 907	8 155	9 974	9 642	13 183	15 492	13 115
6100 Other taxes paid solely by business	..	0	0	0	0	0	0	0	0	0
6200 Other taxes paid by other than business, or unidentifiable	..	150	259	4 907	8 155	9 974	9 642	13 183	15 492	13 115
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	5 147	7 316	5 700
Previous year tax (local)	..	6	47	474	672	654	392	437	656	405
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	7 599	7 520	7 010
Total tax revenue on cash basis	..	6 687	37 262	136 295	258 571	295 968	393 559	619 084	691 257	645 227
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

The complete time series of tax revenue data for Korea is available at: https://data-explorer.oecd.org/s/376

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, 1965-2023

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	..	..	..	2 007	6 399	5 173	7 336	10 346	11 836	12 862
Total tax revenue exclusive of taxes collected for the EU	..	..	..	2 007	6 360	5 148	7 289	10 269	11 743	12 801
1000 Taxes on income, profits and capital gains	..	..	..	480	1 857	1 292	1 833	2 349	2 682	3 066
1100 Taxes on income, profits and capital gains of individuals	..	..	..	376	1 287	1 116	1 445	2 010	2 269	2 524
1110 On income and profits of individuals	..	..	..	376	1 287	1 116	1 445	2 010	2 269	2 524
Personal income tax	..	..	..	376	1 287	1 116	1 445	2 010	2 269	2 524
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	340	413	542
1210 On profits of corporates	..	..	..	105	570	175	389	340	413	542
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	1 553	2 030	3 192	3 610	4 072
2100 Employees SSC	..	..	..	165	477	386	583	928	1 083	1 200
2110 On a payroll basis of employees SSC	..	..	..	165	477	386	583	928	1 083	1 200
2120 On an income tax basis of employees SSC	..	..	..	0	0	0	0	0	0	0
2200 Employers SSC	..	..	..	503	1 285	1 159	1 435	2 222	2 475	2 816
2210 On a payroll basis of employers SSC	..	..	..	503	1 285	1 159	1 435	2 222	2 475	2 816
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	43	52	55
2310 On a payroll basis of self/non-employed SSC	..	..	..	1	12	9	12	43	52	55
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	296	294	293
4100 Recurrent taxes on immovable property	..	..	..	63	106	128	197	226	231	237
4110 Households recurrent taxes on immovable property	..	..	..	0	0	0	24	39	40	43
4120 Other than households recurrent taxes on immovable property	..	..	..	63	106	128	173	187	190	194
Tax on property	..	..	..	63	106	128	173	187	190	194
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	15	13	12
4310 Estate and inheritance taxes	..	..	..	..	3	3	7	15	13	12
Duty for legacies and donations	..	..	..	..	0	2	4	12	9	8
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	3	3	3
4320 Gift taxes	..	..	..	..	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	..	..	..	13	86	26	42	50	47	42
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	21	21	18
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	26	23	21
4500 Non-recurrent taxes on property	..	..	..	0	0	0	3	5	4	2
4510 Non-recurrent taxes on net wealth	..	..	..	..	..	..	0	0	0	0
4520 Non-recurrent taxes on property other than net wealth	..	..	..	..	..	..	3	5	4	2
4520 The payment made by a foreigner before receiving temporary residence permit	..	..	..	..	..	..	3	5	4	2
4600 Other recurrent taxes on property except 4100 and 4200	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	782	2 569	2 168	3 221	4 505	5 246	5 427
5100 Taxes on production, sale, transfer, etc	..	..	..	752	2 513	2 042	3 070	4 254	4 974	5 074
5110 General taxes on goods and services	..	..	..	476	1 753	1 311	2 147	3 016	3 670	3 772
5111 Value added taxes	..	..	..	476	1 727	1 212	1 893	2 899	3 653	3 772
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	118	18	0
Mandatory procurement public service obligation fee	..	..	..	..	27	99	223	118	18	..
5120 Taxes on specific goods and services	..	..	..	276	759	731	922	1 237	1 304	1 302
5121 Excises	..	..	..	232	654	659	810	1 113	1 142	1 161
Excise duty on alcoholic beverages	..	..	..	63	127	111	128	195	208	204
Excise duty on wine	..	..	..	5	7	9	11	21	22	22
Excise duty on fermented beverages	..	..	..	0	4	3	3	9	9	8
Excise duty on intermediate products (the absolute alcohol content up to 15 per cent by volume)	..	..	..	1	1	1	2	5	6	6
Excise duty on intermediate products (the absolute alcohol content from 15 to 22 per cent by volume)	..	..	..	1	1	1	2	4	4	3
Excise duty on other alcoholic drinks (ethyl alcohol)	..	..	..	55	114	96	110	155	167	164
Excise duty on beer	..	..	..	4	15	25	27	52	52	49
Excise duty on oil products	..	..	..	124	359	360	428	579	565	584
Excise duty on tobacco	..	..	..	27	92	130	178	241	262	267
Excise duty on cigarettes	..	..	..	26	91	127	172	219	238	238
Excise duty on cigars and cigarillos	..	..	..	0	0	2	2	3	3	3
Excise duty on smoking tobacco	..	..	..	0	0	1	3	9	9	9
Excise duty on heated tobacco	..	..	..	0	0	0	0	10	12	17
Excise duty on coffee, non alcoholic beverages, refill liquids for electronic cigarettes and tobacco substitute products	..	..	..	6	8	13	14	22	33	38
Excise duty on non alcoholic beverages	..	..	..	2	4	5	7	9	14	14
Excise duty on liquids used in e-cigarettes	..	..	..	0	0	0	0	3	8	11
Excise duty on tobacco substitutes	..	..	..	0	0	0	0	1	2	3
Excise duty on coffee	..	..	..	4	4	7	7	9	9	9
Excise duty on natural gas	..	..	..	0	0	1	20	19	13	12
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	1	4	2
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	21	39	25	40	72	87	57
Customs duties	..	..	..	21	37	25	40	72	87	57
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	..	..	..	24	67	47	72	53	74	85
Taxes on lotteries and gambling	..	..	..	7	42	22	32	20	40	48
Financial stability fee	..	..	..	0	0	0	4	8	7	9
Passenger departure duty	..	..	..	3	0	0	0	0	0	0
Other special target State duties	..	..	..	14	1	1	0	1	1	1
Mortgage Borrower Protection Fee	..	..	..	0	0	0	0	0	0	0
Contributions to the EU Single Resolution Fund	..	..	..	0	0	0	8	5	5	4
Contributions to the fund for the protection of the insured	..	..	..	0	1	1	1	0	0	0
Municipal fee for hosting visitors and tourists in Riga	..	..	..	0	0	0	0	0	0	2
Contributions to the deposit guarantee fund	..	..	..	0	22	24	28	20	22	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	..	..	..	30	57	126	152	251	272	353
5210 Recurrent taxes on use of goods and perform activities	..	..	..	30	57	73	141	188	210	269
5211 Recurrent taxes paid by households: motor vehicles	..	..	..	12	16	34	54	68	70	71
Vehicle tax for vehicles which have been registered on physical persons	..	..	..	0	0	0	54	68	70	71
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	54	54	57
Tax on cars belonging to enterprises	..	..	..	..	0	0	20	23	22	25
Vehicle tax for vehicles which have been registered on judicial persons	..	..	..	..	0	0	26	32	31	32
Annual vehicle duty for vehicles which have been registered on judicial persons	..	..	..	..	20	22	0	0	0	0
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles	..	..	..	18	21	17	42	66	86	141
Duty for keeping animals	..	..	..	0	0	0	0	0	0	0
Income from lease of reservoirs and fishing rights and non-production use of fishing rights (fishing cards)	..	..	..	0	0	0	1	1	1	1
Business and professional licences	..	..	..	3	6	4	19	21	30	78
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	3
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	..	..	..	0	0	0	0	0	0	0
State duty for using numerative rights	..	..	..	0	0	0	0	0	0	1
State duty for keeping oil products` security reserves	..	..	..	0	0	0	16	16	25	74
Tax on natural resources	..	..	..	15	15	12	22	44	54	62
5220 Non-recurrent taxes on use of goods and perform activities	..	..	..	0	0	53	10	63	62	84
Revenue from state-owned greenhouse gas emission unit trade	..	..	..	..	..	53	0	0	0	0
Payment for emission quota trading	..	..	..	..	..	0	10	63	62	84
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 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	..	..	..	..	37	25	40	72	87	57
SRF Contributions collected for the EU	..	..	..	..	..	..	8	5	5	4
Total tax revenue on cash basis	..	..	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	2 007	6 399	5 173	7 336	10 346	11 836	12 862
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	..	..	..	2 007	6 399	5 173	7 337	10 346	11 836	12 862
Imputed social contributions	..	..	..	12	51	37	81	142	167	190
National Accounts: Taxes and all social contributions	..	..	..	2 020	6 450	5 210	7 418	10 488	12 003	13 052

.. Not available

The complete time series of tax revenue data for Latvia is available at: https://data-explorer.oecd.org/s/377

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

Source: Ministry of Finance.

Table 5.23. Lithuania: Details of tax revenue, 1965-2023

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	..	..	..	4 154	8 730	8 005	10 899	18 169	21 439	23 709
Total tax revenue exclusive of taxes collected for the EU	..	..	..	4 154	8 656	7 951	10 789	17 996	21 232	23 582
1000 Taxes on income, profits and capital gains	..	..	..	1 111	2 625	1 281	2 013	5 375	6 678	7 695
1100 Taxes on income, profits and capital gains of individuals	..	..	..	1 020	1 891	1 005	1 439	4 215	5 105	5 710
1110 On income and profits of individuals	..	..	..	1 020	1 810	972	1 390	4 025	4 984	5 588
Tax on payroll and workforce	..	..	..	950	1 628	793	1 148	3 567	4 391	4 916
Tax on income from individual activities	..	..	..	40	81	36	55	167	189	194
Tax on capital income	..	..	..	31	102	143	187	291	405	479
1120 On capital gains of individuals	..	..	..	0	81	33	50	190	121	121
1200 Taxes on income, profits and capital gains of corporates	..	..	..	90	734	276	574	1 161	1 573	1 985
1210 On profits of corporates	..	..	..	90	734	276	574	1 161	1 573	1 985
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	3 319	4 371	5 750	6 656	7 527
2100 Employees SSC	..	..	..	107	233	658	892	4 367	5 091	5 814
2110 On a payroll basis of employees SSC	..	..	..	107	233	658	892	4 367	5 091	5 814
2120 On an income tax basis of employees SSC	..	..	..	0	0	0	0	0	0	0
2200 Employers SSC	..	..	..	1 119	2 180	2 118	2 930	421	503	573
2210 On a payroll basis of employers SSC	..	..	..	1 119	2 180	2 118	2 930	421	503	573
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	962	1 062	1 140
2310 On a payroll basis of self/non-employed SSC	..	..	..	135	230	544	549	962	1 062	1 140
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	166	194	220
4100 Recurrent taxes on immovable property	..	..	..	61	82	102	125	164	191	216
4110 Households recurrent taxes on immovable property	..	..	..	3	6	7	17	45	49	65
4120 Other than households recurrent taxes on immovable property	..	..	..	58	76	95	108	119	142	151
Tax on land from corporations	..	..	..	3	8	9	10	7	6	10
Tax on immovable property	..	..	..	55	69	86	98	112	136	142
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	3	3	4
4310 Estate and inheritance taxes	..	..	..	1	2	1	1	3	3	4
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	3 302	4 388	6 878	7 911	8 268
5100 Taxes on production, sale, transfer, etc	..	..	..	1 556	3 298	3 219	4 297	6 649	7 664	7 957
5110 General taxes on goods and services	..	..	..	1 086	2 339	2 183	2 913	4 719	5 693	5 960
5111 Value added taxes	..	..	..	1 005	2 330	2 180	2 889	4 688	5 644	5 911
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other (than value added and sales tax)	..	..	..	81	8	3	24	31	49	50
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	31	49	50
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	1 036	1 384	1 931	1 971	1 997
5121 Excises	..	..	..	428	835	903	1 165	1 675	1 657	1 736
Alcoholic beverages	..	..	..	10	2	10	6	16	8	6
Manufactured tabacco	..	..	..	41	121	170	270	329	348	376
Oil and other oil products	..	..	..	230	451	487	619	915	872	908
Electricity	..	..	..	2	0	3	4	2	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	56	59	62
Beer	..	..	..	24	38	44	50	85	96	101
Other alcoholic beverages	..	..	..	84	186	158	179	271	272	281
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	41	61	53	99	167	199	121
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	167	199	121
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	80	120	89	115	140
Tax on lotteries and gambling	..	..	..	..	9	8	15	24	41	67
Contributions to the Guarantee Fund	..	..	..	..	11	5	16	0	0	0
Deposit and investment insurance tax	..	..	..	..	43	48	56	20	26	35
Resolution Fund	..	..	..	..	0	0	10	6	7	6
Other taxes on specific services	..	..	..	..	0	19	23	39	40	32
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	91	229	247	311
5210 Recurrent taxes on use of goods and perform activities	..	..	..	64	80	83	91	229	247	311
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	68	68	77
Car registration taxes	..	..	..	0	0	0	15	47	47	54
Conveyance taxes	..	..	..	7	30	13	17	21	21	23
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles	..	..	..	57	50	70	59	160	179	234
Pollution taxes	..	..	..	6	18	7	31	109	119	151
Payments by households for licences (not for business purposes)	..	..	..	5	3	6	2	2	3	3
Tax on market place	..	..	..	2	0	0	0	0	0	0
State - imposed fees and charges	..	..	..	34	22	44	5	7	9	9
Other taxes on production	..	..	..	10	6	13	22	42	48	70
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	..	..	..	..	74	54	100	167	199	121
SRF Contributions collected for the EU	..	..	..	..	..	..	10	6	7	6
Total tax revenue on cash basis	..	..	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	4 154	8 730	8 005	10 899	18 169	21 439	23 709
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	- 47	- 35	- 30	- 35	- 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	7 960	10 866	18 139	21 404	23 674
Imputed social contributions	..	..	..	3	91	103	116	183	215	257
National Accounts: Taxes and all social contributions	..	..	..	4 118	8 814	8 063	10 983	18 322	21 619	23 931

.. Not available

The complete time series of tax revenue data for Lithuania is available at: https://data-explorer.oecd.org/s/378

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

Source: Ministry of Finance.

Table 5.24. Luxembourg: Details of tax revenue, 1965-2023

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	266	1 543	3 671	8 510	13 456	15 117	18 830	27 952	30 108	32 703
Total tax revenue exclusive of taxes collected for the EU	..	..	3 654	8 482	13 432	15 099	18 777	27 685	29 764	32 439
1000 Taxes on income, profits and capital gains	95	667	1 476	3 106	4 654	5 467	7 011	10 596	11 443	13 142
1100 Taxes on income, profits and capital gains of individuals	66	417	884	1 573	2 677	3 156	4 716	7 318	8 028	9 179
1110 On income and profits of individuals	66	417	884	1 573	2 677	3 156	4 716	7 318	8 028	9 179
Personal income tax - fixed by assessment	27	106	184	258	389	540	721	1 023	1 171	1 298
Tax on wages and salaries	36	287	601	1 177	1 909	2 136	3 227	4 932	5 568	6 278
Withholding tax on income from capital	2	11	52	88	188	315	313	817	694	817
Special tax on company directors fees	1	2	5	11	20	26	44	59	64	74
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	462	503	574
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	18	21	130
Crisis Tax	0	0	0	0	0	0	0	0	0	0
Temporary budgetary balance tax	0	0	0	0	0	0	85	1	0	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	3 277	3 415	3 963
1210 On profits of corporates	29	250	592	1 533	1 977	2 311	2 295	3 277	3 415	3 963
Corporation tax	18	168	376	1 031	1 381	1 646	1 569	2 096	2 244	2 476
Real estate levy	..	..	0	0	0	0	0	4	8	2
Supplementary solidarity corporation tax	0	2	8	43	58	61	120	161	163	189
Trade tax	0	80	209	460	538	603	606	1 016	1 001	1 295
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	7 654	8 302	9 152
2100 Employees SSC	32	175	388	993	1 691	2 017	2 498	3 532	3 844	4 236
2110 On a payroll basis of employees SSC	..	175	388	993	1 691	2 017	2 498	3 532	3 844	4 236
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	3 149	3 419	3 753
2210 On a payroll basis of employers SSC	..	243	494	964	1 580	1 888	2 335	3 149	3 419	3 753
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	974	1 039	1 163
2310 On a payroll basis of self/non-employed SSC	..	25	129	266	438	482	715	974	1 039	1 163
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	2 912	2 865	2 807
4100 Recurrent taxes on immovable property	4	9	14	21	27	29	36	41	44	45
Taxes on ownership of lands and buildings	4	9	14	21	27	29	36	41	44	45
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	2 129	2 101	2 315
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	2 129	2 101	2 315
Wealth tax	2	15	58	152	172	208	385	796	876	1 098
Holding tax	3	29	114	481	706	622	933	1 333	1 225	1 217
4300 Estate, inheritance and gift taxes	1	5	11	23	47	50	74	118	145	141
4310 Estate and inheritance taxes	1	5	11	23	47	50	74	118	145	141
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	624	574	307
Registration taxes	4	26	94	208	288	116	221	497	457	234
Mortgage taxes	1	3	9	12	29	21	39	79	83	42
Stamp duties	0	2	2	5	7	5	8	9	9	8
Tax on contruction in dense sectors	0	0	0	0	1	1	2	4	2	2
Tax on sale of real estate	0	0	6	7	17	8	16	34	22	19
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	6 760	7 468	7577
5100 Taxes on production, sale, transfer, etc	62	327	848	2 229	3 709	4 105	4 442	6 662	7 374	7477
5110 General taxes on goods and services	33	179	443	1 127	2 231	2 616	2 946	4 432	5 075	5032
5111 Value added taxes	0	179	443	1 127	2 231	2 616	2 946	4 432	5 075	5032
VAT Own resources	..	18	75	92	50	41	45	63	87	129
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	2 230	2 299	2445
5121 Excises	26	134	365	1 036	1 394	1 401	1 374	1 787	1 811	2011
Excice duties on mineral oils	1	1	10	100	135	145	184	183	114	158
Tax on the consumption of national alcoholic beverages and spirits	1	5	19	20	21	20	28	50	53	54
Excice duties on tobacco (part on national production)	..	0	8	24	66	70	81	207	245	332
Autonomous excise duties on mineral oils	..	76	173	414	559	536	495	449	405	402
Excice duties on tobacco	..	40	141	407	418	422	394	562	647	694
Supplementary tax on fuels	..	0	0	59	145	132	117	114	109	115
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	14	14	15
Excice duties on beers (part on national production)	..	4	2	3	4	4	5	4	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	1	0	0
Excice duty on alcopops	..	0	0	0	0	0	0	0	0	0
CO2 tax	..	0	0	0	0	0	0	201	217	237
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	21	21	20
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	20	21	20
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	422	467	413
Tax on betting stakes	0	0	0	0	0	0	0	0	0	0
Tax on insurance	1	5	15	23	32	40	46	72	62	91
Tax on transport	1	0	0	0	0	0	0	0	0	0
Tourist tax	0	0	1	1	2	2	3	1	3	4
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	21	20	24
Entertainment tax	0	1	1	2	2	1	2	0	1	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	75	52	43
Contributions to FRL	..	..	0	0	0	0	29	246	323	243
Special tax for insurers in the interest of the rescue service	0	0	0	0	0	0	0	6	5	6
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	98	94	100
5210 Recurrent taxes on use of goods and perform activities	3	8	18	28	68	68	71	71	71	72
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	1	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	27	23	28
Emission permits	..	..	0	0	0	0	7	17	14	19
Car registration taxes	..	..	2	2	7	7	8	9	9	10
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	29	29	25
6100 Paid solely by business	..	0	6	11	13	16	28	29	29	25
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	4	2	0
Tax on natural gas consumption	..	0	0	0	3	4	4	4	5	4
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	8	10	8
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	20	21	20
SRF Contributions collected for the EU	..	..	..	..	..	..	29	246	323	243
Taxes and compulsory social security contributions paid by EU civil servants	..	..	56	82	243	207	228	318	333	352
Taxes paid by EU civil servants: income taxes	..	..	37	55	103	112	125	177	186	197
Taxes paid by EU civil servants: compulsory social security contributions	..	..	20	27	140	95	103	142	148	156
Non-wastable tax credits against 1110	..	..	..	..	..	..	198	184	445	636
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	266	1 543	3 722	8 612	13 385	14 746	19 087	27 890	30 315	32 597
Total tax revenue on accrual basis	..	..	3 671	8 510	13 456	15 117	18 830	27 952	30 108	32 703
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	0	- 39	- 14
Voluntary social security contributions	..	..	4	18	18	28	38	58	67	78
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	28 009	30 136	32 767
Imputed social contributions	..	..	267	288	429	505	669	891	947	1 018
National Accounts: Taxes and all social contributions	..	..	3 941	8 816	13 903	15 651	19 536	28 900	31 083	33 785

.. Not available

The complete time series of tax revenue data for Luxembourg is available at: https://data-explorer.oecd.org/s/379

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, 1965-2023

Million MXN

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	..	771	102 005	767 216	1 382 103	1 716 243	2 953 480	4 452 360	4 948 321	5 648 160
1000 Taxes on income, profits and capital gains of individuals and corporations	..	230	34 673	276 548	554 099	683 604	1 230 555	1 903 047	2 280 791	2 514 390
1100 Taxes on income, profits and capital gains of individuals	..	..	..	..	238 938	313 473	609 384	938 623	1 066 965	1 190 186
Tax on income of individuals	..	..	..	..	238 938	313 473	609 384	938 623	1 066 965	1 190 186
1110 Taxes on income and profits of individuals	..	..	..	..	..	..	..	..	..	..
1120 Taxes on capital gains of individuals	..	..	..	..	..	..	..	..	..	..
1200 Taxes on income, profits and capital gains of corporations	..	..	..	..	217 790	246 745	592 443	898 767	1 136 636	1 243 430
Tax on income of corporations	..	..	..	..	217 790	246 745	592 443	898 767	1 136 636	1 243 430
1210 Taxes on income and profits of corporations	..	..	..	..	..	..	..	..	..	..
1220 Taxes on capital gains of corporations	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	..	230	34 673	276 548	97 370	123 386	28 728	65 657	77 190	80 774
Tax on income of other individuals and corporations	..	..	..	244 841	54 785	66 937	36 268	58 306	70 239	73 615
Tax on asset	..	..	..	13 913	15 670	- 625	- 502	- 380	31	- 153
Credit on salary	..	..	..	17 794	23 177	9 708	993	512	107	175
Oil yields tax	..	..	..	0	3 738	2 296	0	0	0	0
IETU	..	..	..	0	0	45 069	- 11 777	200	- 346	- 23
Imposed by Activity Exploration and extraction of hydrocarbon	..	..	..	0	0	0	3 746	7 019	7 160	7 160
2000 Social security contributions (SSC)	..	109	17 165	138 223	236 727	277 459	409 249	612 175	681 672	761 511
2100 Social security contributions (SSC) by employees	..	..	..	..	..	..	..	..	..	..
2110 Social security contributions (SSC) by employees, payroll basis	..	..	..	..	..	..	..	..	..	..
2120 Social security contributions (SSC) by employees, income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Social security contributions (SSC) by employers	..	..	..	..	..	..	..	..	..	..
2210 Social security contributions (SSC) by employers, payroll basis	..	..	..	..	..	..	..	..	..	..
2220 Social security contributions (SSC) by employers, income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Social security contributions (SSC) by self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	..	109	17 165	138 223	236 727	277 459	409 249	612 175	681 672	761 511
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	138 223	236 727	277 459	409 249	612 175	681 672	761 511
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	..	8	1 797	11 217	28 071	36 911	70 221	116 910	141 161	170 288
Substitute tax on salary	..	..	..	0	0	0	0	0	0	0
Payroll tax	..	..	..	11 101	20 277	27 813	69 866	115 974	139 977	168 894
Tax on remuneration to the personal work	..	..	..	65	7 578	8 841	152	579	837	989
Tax on professions and fees	..	..	..	36	68	71	106	235	263	320
Tax on operations by contract	..	..	..	15	148	186	96	121	84	85
4000 Taxes on property	..	15	1 914	13 964	33 161	38 955	57 673	90 206	105 246	111 973
4100 Recurrent taxes on immovable property	..	10	1 036	9 948	19 425	25 724	37 961	56 148	64 904	70 210
4110 Recurrent taxes on immovable property of households	..	0	0	0	0	0	0	0	0	0
4120 Recurrent taxes on immovable property paid by agents other than households	..	10	1 036	9 948	19 425	25 724	37 961	56 148	64 904	70 210
Property tax	..	..	..	9 948	19 425	25 724	37 961	56 148	64 904	70 210
4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
4210 Recurrent taxes on net wealth of individuals	..	..	..	..	..	..	..	..	..	..
4220 Recurrent taxes on net wealth of corporations	..	..	..	..	..	..	..	..	..	..
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	34 058	40 342	41 763
Alienation of immovable property	..	..	..	1 763	1 076	1 122	1 595	2 486	2 837	2 906
Transfer of ownership of real estate	..	..	..	2 236	8 147	5 027	6 671	11 394	16 706	15 043
Purchasing property	..	..	..	18	4 513	7 082	11 447	20 177	20 799	23 814
4500 Other non-recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
4510 Other non-recurrent taxes on property on net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes on property other than on net wealth	..	..	..	..	..	..	..	..	..	..
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	1 647 927	1 623 605	1 983 114
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	..	388	44 171	310 326	491 928	630 123	1 120 610	1 630 616	1 606 144	1 963 389
5110 General taxes	..	121	26 635	189 606	409 013	504 509	707 213	1 123 699	1 221 803	1 366 583
5111 Value added taxes (VAT)	..	120	26 635	189 606	409 013	504 509	707 213	1 123 699	1 221 803	1 366 583
5112 Sales taxes	..	0	0	0	0	0	0	0	0	0
5113 Turnover and other general taxes on goods and services	..	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	506 917	384 341	596 806
5121 Excises	..	45	10 072	86 163	47 008	86 098	361 538	410 450	259 306	464 008
Special tax on production and services on tobacco	..	..	..	8 083	20 069	26 925	36 891	45 657	47 948	48 156
Special tax on production and services on alcohol and beer	..	..	..	7 250	21 463	25 152	43 014	57 395	68 050	73 687
Special tax on production and services on sugar-sweetened beverages	..	..	..	0	0	0	21 402	30 478	34 247	37 963
Special tax on production and services on no staple foods with high caloric density	..	..	0	0	0	0	15 926	25 590	30 333	35 140
Other special tax on production and services	..	..	0	66 211	0	29 349	237 061	240 034	63 668	250 156
Tax on new automobiles	..	..	0	4 619	5 476	4 671	7 244	11 296	15 060	18 906
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	77 236	95 901	102 735
Step customs officer	..	..	..	423	1 156	2 071	1 270	1 697	2 229	2 025
Import taxes	..	..	..	32 861	32 188	24 531	44 096	75 539	93 672	100 710
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	9 265	13 863	18 146
IDE	..	8	..	0	0	8 022	- 3 323	- 135	- 152	- 174
Tax on lodging	..	0	..	504	1 059	1 384	2 561	4 119	6 411	8 196
Public entertainment tax	..	0	..	240	365	462	689	393	1 225	2 961
Tax on lotteries, raffles and gambling	..	0	..	267	705	923	1 416	3 799	5 055	4 397
Tax on commercials	..	0	..	4	17	166	210	0	0	0
Various indirect taxes	..	0	..	28	0	1	209	1 089	1 324	2 767
5127 Other taxes on international trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes on specific goods and services	..	165	242	226	414	1 956	4 730	9 966	15 271	11 917
Mining fees	..	..	..	226	414	1 956	4 730	9 966	15 271	11 917
5130 Unallocable between general taxes and taxes on specific goods and services	..	2	17	0	0	0	0	0	0	0
5200 Taxes on use of goods, or on permission to use goods or perform activities	..	7	666	9 287	21 212	21 793	20 560	17 311	17 461	19 725
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	..	7	666	9 287	21 212	21 793	20 560	17 311	17 461	19 725
5211 Recurrent taxes on motor vehicles, paid by households	..	3	567	8 878	20 692	21 319	19 880	16 422	16 311	17 869
Tax on motor vehicules	..	..	..	8 878	20 692	21 319	19 880	16 422	16 311	17 869
5212 Recurrent taxes on motor vehicles, paid by others	..	0	0	301	275	281	439	605	705	911
Tax on federal auto transport	..	..	..	301	275	281	439	605	705	911
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	..	4	99	108	246	193	240	285	445	945
Sport fishing	..	..	..	40	98	59	62	69	87	79
Sport hunting	..	..	..	3	0	0	0	0	0	0
Tax on commercial activities	..	..	..	63	147	50	64	39	112	334
Trade in books and magazines	..	..	..	0	0	0	1	0	1	1
Tax on industrial activities	..	..	..	2	0	82	93	113	51	313
Mining	..	..	..	0	0	1	21	64	196	219
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	..	0	0	0	0	0	0	0	0	0
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	14	1 619	7 651	16 905	27 398	44 612	82 094	115 846	106 885
6100 Other taxes paid solely by business	..	0	0	0	0	0	0	0	0	0
6200 Other taxes paid by other than business, or unidentifiable	..	14	1 619	7 651	16 905	27 398	44 612	82 094	115 846	106 885
Accessories	..	..	..	5 504	12 403	22 206	23 211	54 231	83 591	72 133
Unallocable between 1000 and 5000 caused in exercices fiscal previous liquidation slopes or of payment	..	..	..	374	222	30	4 168	304	328	257
Additional state and local taxes	..	..	..	1 773	4 280	5 162	17 232	27 560	31 927	34 495
Adjustment	..	0	0	0	0	0	0	917 268	1 062 434	1 148 915
Non-wastable tax credits against 1000	..	..	..	..	59 065	40 344	43 806	53 399	43 238	46 569
Tax expenditure component	..	..	..	..	35 888	30 635	42 813	52 887	43 131	46 394
Transfer component	..	..	..	..	23 177	9 708	993	512	107	175
Total tax revenue on cash basis	..	771	102 005	767 216	1 382 103	1 716 243	2 953 480	4 452 360	4 948 321	5 648 160
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

The complete time series of tax revenue data for Mexico is available at: https://data-explorer.oecd.org/s/37a

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

Source: Ministry of Finance, Economic Department.

Table 5.26. Netherlands: Details of tax revenue, 1965-2023

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	10 860	69 982	104 419	166 824	220 950	227 911	255 348	341 143	378 305	412 326
Total tax revenue exclusive of taxes collected for the EU	..	..	102 926	165 227	218 926	225 943	252 272	337 080	373 220	408 043
1000 Taxes on income, profits and capital gains of individuals and corporations	3 884	22 998	33 689	43 256	62 463	63 581	70 849	107 846	123 828	148 221
1100 Taxes on income, profits and capital gains of individuals	3 008	18 383	25 806	25 116	41 414	48 992	52 405	74 429	76 656	96 030
1110 Taxes on income and profits of individuals	3 007	18 364	25 757	25 057	41 276	48 771	52 167	74 253	76 448	95 859
Income tax	1 359	2 895	2 455	- 880	2 294	2 076	-2 566	6 893	5 611	12 724
Wage tax	1 466	14 984	22 258	24 433	37 729	46 102	53 953	65 314	69 284	75 267
Dividend tax	123	486	1 044	1 504	1 253	593	780	2 046	1 553	7 868
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 Taxes on capital gains of individuals	1	18	50	59	138	221	238	176	208	171
Tax on games of chance	1	18	50	59	138	221	238	176	208	171
1200 Taxes on income, profits and capital gains of corporations	876	4 615	7 882	18 140	21 049	14 589	18 444	33 417	47 172	52 191
1210 Taxes on income and profits of corporations	876	4 615	7 882	18 140	21 049	14 589	18 444	33 417	47 172	52 191
Corporate income and dividend taxes	876	4 615	7 882	18 140	21 049	14 589	18 444	33 417	47 172	52 191
1220 Taxes on capital gains of corporations	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions (SSC)	3 342	26 641	39 075	64 522	77 072	82 732	96 426	112 666	124 463	129 202
2100 Social security contributions (SSC) by employees	1 659	11 018	24 109	35 305	40 918	41 637	48 213	42 179	46 899	47 214
2110 Social security contributions (SSC) by employees, payroll basis	..	..	..	35 305	40 918	41 637	48 213	42 179	46 899	47 214
2120 Social security contributions (SSC) by employees, income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Social security contributions (SSC) by employers	1 371	12 465	7 837	18 671	25 925	29 351	34 614	45 071	49 303	53 538
2210 Social security contributions (SSC) by employers, payroll basis	..	..	..	18 671	25 925	29 351	34 614	45 071	49 303	53 538
2220 Social security contributions (SSC) by employers, income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Social security contributions (SSC) by self-employed or non-employed	311	3 158	7 129	10 546	10 229	11 744	13 599	25 416	28 261	28 450
2310 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	..	..	0	0	0	0	0	0	0
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	..	..	10 546	10 229	11 744	13 599	25 416	28 261	28 450
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	476	2 509	3 816	8 797	10 363	8 770	9 768	14 110	14 778	13 273
4100 Recurrent taxes on immovable property	111	1 021	1 711	3 094	3 488	4 241	6 382	7 795	7 562	7 220
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 Recurrent taxes on immovable property of households	..	..	..	1 806	1 642	2 058	3 741	4 501	4 093	3 399
Municipal immovable property tax	..	..	..	1 651	1 368	1 553	1 882	2 375	2 490	2 658
Contributions polder boards	..	..	..	155	274	429	514	667	685	741
Levies on social housing corporations	..	..	..	0	0	76	1 345	1 459	918	0
4120 Recurrent taxes on immovable property paid by agents other than households	..	..	..	1 288	1 846	2 183	2 641	3 294	3 469	3 821
Municipal immovable property tax	..	..	..	893	1 319	1 488	1 809	2 282	2 392	2 684
Contributions polder boards	..	..	..	395	527	695	832	1 012	1 077	1 137
4200 Recurrent taxes on net wealth	86	517	554	824	30	23	0	0	0	0
4210 Recurrent taxes on net wealth of individuals	86	517	554	824	30	23	..	..	..	..
Property tax of individuals	86	517	554	824	30	23	..	..	..	..
4220 Recurrent taxes on net wealth of corporations	0	0	0	0	0	0	..	..	..	..
4300 Estate, inheritance and gift taxes	117	336	522	1 483	1 877	1 721	1 614	2 496	2 614	3 003
4310 Estate and inheritance taxes	..	304	472	1 303	1 877	1 721	1 614	2 496	2 614	3 003
Estate tax	..	0	0	0	0	0	0	0	0	0
Inheritance tax	..	304	472	1 303	1 877	1 721	1 614	2 496	2 614	3 003
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	3 819	4 602	3 050
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	3 819	4 602	3 050
Tax on capital formation	0	0	0	592	43	0	0	0	0	0
4500 Other non-recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 Other non-recurrent taxes on property on net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes on property other than on net wealth	..	..	..	..	..	..	..	..	..	..
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	105 511	114 037	120 251
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	2 943	16 204	25 067	44 871	63 673	64 247	69 315	95 730	103 572	109 220
5110 General taxes	1 344	11 081	17 216	28 857	42 884	42 674	44 922	65 472	70 458	75 920
5111 Value added taxes (VAT)	0	11 081	17 216	28 849	42 873	42 654	44 879	65 400	70 458	75 920
5112 Sales taxes	0	0	0	0	0	0	0	0	0	0
5113 Turnover and other general taxes on goods and services	1 344	0	0	8	11	20	43	72	0	0
Turnover tax	1 344	..	..	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	30 258	33 114	33 300
5121 Excises	880	3 789	5 985	13 755	17 724	18 392	18 020	21 058	22 399	22 452
Excise on spirits	129	463	422	397	335	331	314	372	376	372
Excise on beer	34	123	259	263	310	389	451	392	476	380
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	2 909	2 901	3 129
Excise on wine	14	82	91	173	257	304	354	351	354	301
Registration tax on motor vehicles	0	613	1 189	2 875	3 647	2 096	1 462	1 489	1 477	1 425
Excise on soft drinks	0	59	186	216	155	156	207	268	291	283
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	4 044	3 617	4 237
Excise on other mineral oils	41	295	808	2 139	2 965	3 573	3 757	3 604	3 146	3 130
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	561	549	566
Levies on energy	0	0	0	2 387	3 333	4 250	4 679	6 963	9 099	8 506
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	16	17	18
Strategic stockpile tax on mineral oils	0	0	0	68	85	100	106	89	96	105
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	3 005	3 759	3 393
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	3 005	3 759	3 393
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	5 964	6 646	7 455
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	3 204	3 401	3 666
Tourist tax	0	14	32	83	125	131	206	240	396	455
Tax on games of chance	0	0	0	67	109	221	238	167	643	778
Flight tax	0	0	0	0	0	0	0	69	164	639
Bank levies	0	0	0	0	0	0	478	1 457	1 026	1 027
Contribution to EU Single Resolution Fund	..	..	0	0	0	0	454	827	1 016	890
5127 Other taxes on international trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes on specific goods and services	1	64	118	287	345	236	356	231	310	0
ESCC levy	1	5	0	0	0	0	0	0	0	..
Sugar contribution	0	23	36	0	0	0	0	0	0	..
Milk levy	0	36	82	0	0	0	0	0	0	..
EU levies on food products	0	0	0	273	345	236	356	231	310	..
Sugar storage duty	0	0	0	14	0	0	0	0	0	..
5130 Unallocable between general taxes and taxes on specific goods and services	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods, or on permission to use goods or perform activities	167	1 470	2 518	4 601	6 411	7 619	8 574	9 781	10 465	11 031
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	165	1 470	2 518	4 601	6 411	7 619	8 410	9 293	9 425	9 872
5211 Recurrent taxes on motor vehicles, paid by households	27	463	799	2 288	3 211	4 084	4 470	4 889	4 951	5 141
Motor vehicle tax	27	427	744	2 288	3 211	4 084	4 470	4 889	4 951	5 141
Motor vehicle licence	0	36	54	0	0	0	0	0	0	0
5212 Recurrent taxes on motor vehicles, paid by others	132	604	1 044	554	760	976	1 069	1 169	1 184	1 229
Motor vehicle tax	132	590	1 026	554	760	976	1 069	1 169	1 184	1 229
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 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	6	404	676	1 759	2 440	2 559	2 871	3 235	3 290	3 502
Dog licences	3	23	27	40	54	59	65	50	44	38
Commuter tax	0	5	5	12	21	25	29	41	46	39
Levies on water pollution	1	372	644	1 003	1 220	1 127	1 212	1 399	1 437	1 592
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	1 737	1 761	1 826
Levies on manure surplus	0	0	0	18	-4	2	3	7	1	6
Noise nuisance tax civil aviation	0	0	0	36	55	42	31	1	1	1
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	2	0	0	0	0	0	164	488	1 040	1 159
Emission permits	..	..	..	..	..	..	164	488	1 040	1 159
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	48	159	254	777	968	962	416	1 010	1 199	1 379
6100 Other taxes paid solely by business	48	159	254	410	322	326	0	0	58	78
Administrative levies	48	159	254	410	322	326	..	..	58	78
6200 Other taxes paid by other than business, or unidentifiable	0	0	0	367	646	636	416	1 010	1 141	1 301
Wage Tax reductions	..	..	..	331	497	609	208	864	770	898
Other taxes	..	..	..	36	149	14	80	-15	161	172
Tax revenue from Caribbean Netherlands	..	..	..	0	0	13	128	161	210	231
Custom duties collected for the EU	..	..	..	1 310	1 679	1 732	2 266	3 005	3 759	3 393
SRF Contributions collected for the EU	..	..	..	..	..	..	454	827	1 016	890
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	341 143	378 305	412 326
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	341 143	378 305	412 326
Imputed social contributions	..	..	..	3 808	3 509	3 545	3 160	4 073	5 220	5 439
National accounts, taxes and all social contributions	..	..	..	171 962	224 459	231 456	258 508	345 216	383 525	417 765

.. Not available

The complete time series of tax revenue data for the Netherlands is available at: https://data-explorer.oecd.org/s/37b

Note: Year ending 31st December. From 1999 data are on accrual basis. Heading 2000: From 1998 the figures include some voluntary 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 million Euros (1969) and 186 million Euros (1970) in respect of deduction of turnover tax on stocks existing at 1st January 1969. Heading 5213: Small amounts (less than 2.3 million 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, 1965-2023

Million NZD

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	1 001	7 594	27 471	39 765	64 046	62 310	81 498	125 750	130 845	141 695
1000 Taxes on income, profits and capital gains of individuals and corporations	606	5 299	16 370	23 861	40 308	33 494	44 723	73 626	76 198	83 614
1100 Taxes on income, profits and capital gains of individuals	394	4 679	13 177	17 126	26 965	23 519	30 297	51 395	54 461	59 026
1110 Taxes on income and profits of individuals	394	4 679	13 177	17 126	26 965	23 519	30 297	51 395	54 461	59 026
1120 Taxes on capital gains of individuals	0	0	0	0	0	0	0	0	0	0
1200 Taxes on income, profits and capital gains of corporations	207	589	1 780	4 914	9 069	7 609	11 407	19 771	17 905	17 893
1210 Taxes on income and profits of corporations	207	589	1 780	4 914	9 069	7 609	11 407	19 771	17 905	17 893
1220 Taxes on capital gains of corporations	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	5	31	1 413	1 821	4 274	2 366	3 019	2 460	3 832	6 695
NRWT	5	24	277	760	1 506	467	733	514	618	705
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	841	2 091	3 472
Dividends	0	0	83	71	69	195	626	1 105	1 123	2 518
Other	0	0	25	0	0	0	0	0	0	0
2000 Social security contributions (SSC)	0	0	0	0	0	0	0	0	0	0
2100 Social security contributions (SSC) by employees	0	0	0	0	0	0	0	0	0	0
2110 Social security contributions (SSC) by employees, payroll basis	..	..	..	..	..	..	..	..	..	..
2120 Social security contributions (SSC) by employees, income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Social security contributions (SSC) by employers	0	0	0	0	0	0	0	0	0	0
2210 Social security contributions (SSC) by employers, payroll basis	..	..	..	..	..	..	..	..	..	..
2220 Social security contributions (SSC) by employers, income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Social security contributions (SSC) by self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2310 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	116	602	1 880	2 112	3 417	4 119	5 046	6 982	7 573	8 397
4100 Recurrent taxes on immovable property	84	515	1 722	2 049	3 322	4 031	4 962	6 885	7 420	8 199
Local govt rates and services	81	503	1 550	2 049	3 322	4 031	4 962	6 885	7 420	8 199
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	97	153	198
Instrument duty	7	40	62	51	85	82	84	97	153	198
Cheque duty	2	8	16	10	7	4	0	0	0	0
4500 Other non-recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 Other non-recurrent taxes on property on net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes on property other than on net wealth	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4110 Recurrent taxes on immovable property of households	..	..	0	..	..	..	..	..	..	..
4120 Recurrent taxes on immovable property paid by agents other than households	..	..	172	..	..	..	..	..	..	..
4210 Recurrent taxes on net wealth of individuals	..	..	..	..	..	..	..	..	..	..
4220 Recurrent taxes on net wealth of corporations	..	..	..	..	..	..	..	..	..	..
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	31 727	45 141	47 074	49 684
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	262	1 624	8 680	12 887	18 832	23 107	29 583	42 352	44 671	46 801
5110 General taxes	77	776	6 163	9 885	15 046	19 143	24 587	36 858	39 661	41 346
5111 Value added taxes (VAT)	0	0	6 163	9 885	15 046	19 143	24 587	36 858	39 661	41 346
5112 Sales taxes	77	776	0	0	0	0	0	0	0	0
Motor vehicles	..	231	..	..	..	..	..	..	..	..
Other sales tax	..	544	..	..	..	..	..	..	..	..
5113 Turnover and other general taxes on goods and services	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	4 996	5 494	5 010	5 455
5121 Excises	124	548	1 929	2 148	1 627	1 782	2 279	1 729	951	984
On alcoholic beverages	37	84	411	436	573	622	671	738	785	808
Beer	33	64	0	201	290	207	259	374	393	424
Wine	0	0	0	100	163	181	214	186	197	199
Spirits	4	20	0	135	120	234	198	178	195	185
Tobacco	33	99	568	764	159	220	362	2	0	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	802	-33	-35
NRF fuel excise	49	121	0	0	0	0	0	0	0	0
Local petroleum fuels	0	18	21	27	30	32	33	161	176	190
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	26	23	21
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	3 493	3 717	4 121
On alcoholic beverages	..	..	..	106	221	229	276	504	505	431
Beer	..	..	..	..	..	..	55	76	76	69
Wine	..	..	..	..	..	..	59	101	90	85
Spirits & other alcoholic beverages	..	..	..	..	..	..	162	327	339	277
Tobacco	..	..	..	76	804	924	1 348	1 864	1 666	1 473
Refined fuels	..	..	..	191	528	575	691	947	1 359	2 037
Other tariffs	..	..	..	275	304	188	127	178	187	180
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	272	342	350
Lottery (national)	1	6	26	167	290	253	260	269	342	350
Lottery (overseas)	0	0	0	0	0	0	0	0	0	0
Racing	12	46	57	39	12	13	15	3	0	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 international 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 on specific goods and services	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between general taxes and taxes on specific goods and services	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods, or on permission to use goods or perform activities	18	69	539	905	1 458	1 585	2 144	2 789	2 403	2 883
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	18	69	539	905	1 458	1 585	2 144	2 789	2 403	2 883
Motor vehicle registration	7	47	154	181	226	172	214	234	236	232
Heavy traffic fees	8	0	285	532	851	1 016	1 381	1 840	1 414	1 839
Accident compensation levies	0	0	0	0	0	0	0	0	0	0
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	0	0	0	0	0	0	0	0	0	0
5211 Recurrent taxes on motor vehicles, paid by households	0	0	0	0	0	0	0	0	0	0
5212 Recurrent taxes on motor vehicles, paid by others	0	0	0	0	0	0	0	0	0	0
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	3	23	100	192	381	397	549	715	753	812
Local authority fees and charges	3	23	100	192	381	397	549	715	753	812
6000 Other taxes	0	0	1	0	31	5	2	1	0	0
6100 Other taxes paid solely by business	..	..	0	..	0	0	0	0	..	..
6200 Other taxes paid by other than business, or unidentifiable	..	..	1	..	31	5	2	1	..	..
Non-wastable tax credits against 1110	..	..	..	1 057	2 568	2 794	2 352	2 844	2 949	3 081
Tax expenditure component	..	..	..	311	873	950	1 254	1 505	1 499	1 522
Transfer component	..	..	..	746	1 695	1 844	1 098	1 339	1 450	1 559
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	124 905	131 772	138 920
Total tax revenue on accrual basis	..	..	..	39 765	64 046	62 310	81 498	125 750	130 845	141 695
Additional taxes included in national accounts	..	..	..	..	0	0	2 807	4 691	5 677	4 562
Taxes excluded from national accounts	..	..	..	..	0	0	-5 800	-10 877	-11 563	-10 796
Difference in treatment of tax credits	..	..	..	..	873	950	1 254	1 505	1 499	1 522
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	-1 601	- 823	1 550	-2 711
National accounts, taxes and actual social contributions	..	..	..	..	64 919	63 260	78 158	120 246	128 008	134 272
Imputed social contributions	..	..	..	..	0	0	2 063	2 417	2 728	2 905
National accounts, taxes and all social contributions	..	..	..	..	64 919	63 260	80 221	122 663	130 736	137 177

.. Not available

The complete time series of tax revenue data for New-Zealand is available at: https://data-explorer.oecd.org/s/37c

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

Source: Statistics New Zealand.

Table 5.28. Norway: Details of tax revenue, 1965-2023

Million NOK

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	16 842	133 499	303 297	630 762	990 567	1 087 360	1 200 028	1 787 681	2 481 753	2 123 822
1000 Taxes on income, profits and capital gains of individuals and corporations	7 316	55 837	106 290	284 853	476 298	512 916	476 301	881 281	1 512 874	1 101 650
1100 Taxes on income, profits and capital gains of individuals	6 671	38 018	79 068	152 677	221 564	257 216	336 126	459 419	464 655	489 474
1110 Taxes on income and profits of individuals	6 671	38 018	79 068	152 677	221 564	257 216	336 126	459 419	464 655	489 474
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	459 419	464 655	489 474
1120 Taxes on capital gains of individuals	0	0	0	0	0	0	0	0	0	0
1200 Taxes on income, profits and capital gains of corporations	645	17 819	27 222	132 176	254 734	255 700	140 175	421 862	1 048 219	612 176
1210 Taxes on income and profits of corporations	..	..	..	132 176	254 734	255 700	140 175	421 862	1 048 219	612 176
1220 Taxes on capital gains of corporations	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions (SSC)	2 009	28 205	79 362	132 170	204 473	243 002	325 130	401 990	428 306	471 103
2100 Social security contributions (SSC) by employees	0	6 639	25 345	45 162	68 518	81 032	112 662	142 137	148 155	155 899
2110 Social security contributions (SSC) by employees, payroll basis	..	..	..	45 162	68 518	81 032	112 662	142 137	148 155	155 899
2120 Social security contributions (SSC) by employees, income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Social security contributions (SSC) by employers	1 716	20 454	50 116	79 242	124 178	148 047	190 923	232 603	251 051	284 004
2210 Social security contributions (SSC) by employers, payroll basis	..	..	..	79 242	124 178	148 047	190 923	232 603	251 051	284 004
2220 Social security contributions (SSC) by employers, income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Social security contributions (SSC) by self-employed or non-employed	293	1 112	3 901	7 766	11 777	13 923	21 545	27 250	29 100	31 200
2310 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	..	..	7 766	11 777	13 923	21 545	27 250	29 100	31 200
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	2 217	2 415	2 589
4000 Taxes on property	523	2 295	8 887	13 758	24 763	27 875	33 094	47 637	55 448	59 746
4100 Recurrent taxes on immovable property	100	431	2 216	2 724	5 571	7 109	11 177	15 566	16 091	17 626
4110 Recurrent taxes on immovable property of households	..	431	2 216	2 724	2 149	3 024	5 437	7 639	8 083	8 676
4120 Recurrent taxes on immovable property paid by agents other than households	..	0	0	0	3 422	4 085	5 740	7 927	8 008	8 950
4200 Recurrent taxes on net wealth	341	1 450	5 118	7 039	11 062	12 521	13 196	18 905	27 144	30 469
4210 Recurrent taxes on net wealth of individuals	235	907	3 692	6 869	10 746	12 169	12 902	18 454	26 320	29 403
4220 Recurrent taxes on net wealth of corporations	106	543	1 426	170	316	352	294	451	824	1 066
4300 Estate, inheritance and gift taxes	45	122	446	1 273	2 576	2 377	295	48	32	46
4310 Estate and inheritance taxes	..	122	446	1 273	2 576	2 377	295	48	32	46
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	13 118	12 181	11 605
4500 Other non-recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 Other non-recurrent taxes on property on net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes on property other than on net wealth	..	..	..	..	..	..	..	..	..	..
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	454 556	482 710	488 734
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	6 720	45 882	102 901	185 921	266 456	284 646	342 410	430 625	458 093	464 952
5110 General taxes	3 622	24 350	56 656	124 985	189 424	201 802	256 029	340 400	373 515	380 049
5111 Value added taxes (VAT)	0	24 350	56 656	124 166	188 705	201 184	255 182	338 900	371 700	377 500
Value added tax	..	24 350	56 656	124 166	188 705	201 184	255 182	338 900	371 700	377 500
5112 Sales taxes	0	0	0	0	719	618	0	1 500	1 815	2 549
5113 Turnover and other general taxes on goods and services	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	90 225	84 578	84 903
5121 Excises	2 338	14 914	37 453	54 871	71 047	76 328	78 845	79 584	72 681	71 738
Stamp duty on tobacco	392	1 076	3 750	6 806	6 815	7 768	7 219	9 308	7 103	7 320
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	4 503	4 275	3 680
Vehicles transfer tax	395	2 761	4 554	10 956	22 898	21 835	19 355	9 456	8 133	8 451
Chocolate and sweets	123	247	551	789	1 078	1 173	1 324	0	0	0
Sugar	0	0	217	230	192	196	206	220	174	208
Non-alcoholic beverages	38	120	487	1 113	1 024	1 739	1 972	705	0	0
Electric energy	89	1 515	3 414	5 091	7 079	8 110	9 233	12 182	9 178	9 846
Oil and gas products	0	3 703	8 729	88	92	98	103	116	110	113
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	1 796	1 760	0
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	3 683	3 669	3 820
Taxes on alcoholic beverages	0	0	0	0	10 338	11 317	12 969	17 847	16 301	16 218
Excise on diesel	0	0	0	4 802	6 424	8 653	10 267	10 289	9 755	7 915
Tax on Co2 emissions, petroleum sector excepted	0	0	0	3 520	4 469	4 682	5 965	9 479	12 223	14 167
5122 Profits of fiscal monopolies	31	395	751	2 534	2 902	3 433	3 869	5 883	6 137	6 611
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	5 883	6 137	6 611
5123 Customs and import duties	634	697	1 360	1 944	2 132	2 505	3 305	4 334	4 123	3 686
Customs revenue	615	689	1 305	1 944	2 132	2 505	3 305	4 334	4 123	3 686
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	363	456	518
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	0	962	2 063
Excise on race tracks	9	25	15	88	119	114	138	..	0	0
Taxes on specific services	34	49	150	1 298	0	0	0	..	962	2 063
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 international trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes on specific goods and services	0	952	767	201	708	313	46	61	219	287
5130 Unallocable between general taxes and taxes on specific goods and services	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods, or on permission to use goods or perform activities	208	1 272	5 846	14 060	18 577	18 921	23 093	23 931	24 617	23 782
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	208	1 272	5 846	14 060	18 577	17 446	22 309	17 626	20 565	21 395
5211 Recurrent taxes on motor vehicles, paid by households	88	458	1 789	4 435	6 699	7 157	8 400	7 994	8 631	8 800
5212 Recurrent taxes on motor vehicles, paid by others	108	696	2 072	1 346	712	539	352	329	273	277
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	12	118	1 985	8 279	11 166	9 750	13 557	9 303	11 661	12 318
CO2 tax	0	0	0	3 047	3 385	2 166	4 906	5 035	7 165	7 617
Excise on pharmacies	6	32	59	105	153	80	99	69	82	82
Others	6	86	441	2 354	3 132	3 394	3 809	4 149	4 363	4 567
Tax on emissions of NOX	0	0	0	0	1 207	87	69	50	51	52
TV licence paid by households	..	..	1 485	2 773	3 289	4 023	4 674	0	0	0
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	0	0	0	0	0	1 475	784	6 305	4 052	2 387
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	66	8	11	0	0	0	0	0	0	0
6100 Other taxes paid solely by business	0	3	2	..	..	..	..	..	..	..
6200 Other taxes paid by other than business, or unidentifiable	66	5	9	..	..	..	..	..	..	..
Non-wastable tax credits against 1210	..	..	..	..	994	1 229	2 959	3 713	3 608	3 501
Tax expenditure component	..	..	..	..	350	75	484	754	800	800
Transfer component	..	..	..	..	644	1 154	2 475	2 959	2 808	2 701
Total tax revenue on cash basis	16 842	133 499	303 297	575 989	0	0	0	1 489 963	2 290 264	2 287 286
Total tax revenue on accrual basis	..	..	..	630 762	990 567	1 087 360	1 200 028	1 787 681	2 481 753	2 123 822
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	754	800	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	1 788 435	2 482 553	2 124 622
Imputed social contributions	..	..	..	2 076	2 931	3 164	3 870	6 453	7 785	7 903
National accounts, taxes and all social contributions	..	..	..	632 838	993 848	1 090 599	1 204 382	1 794 888	2 490 338	2 132 525

.. Not available

The complete time series of tax revenue data for Norway is available at: https://data-explorer.oecd.org/s/37d

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, 1965-2023

Million PLN

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	..	..	..	247 064	412 656	454 660	586 263	969 800	1 061 066	1 198 166
Total tax revenue exclusive of taxes collected for the EU	..	..	..	247 064	410 945	452 961	583 369	963 889	1 052 626	1 192 204
1000 Taxes on income, profits and capital gains of individuals and corporations	..	..	..	50 268	93 795	91 026	117 078	209 268	224 023	240 373
1100 Taxes on income, profits and capital gains of individuals	..	..	..	32 415	61 471	62 901	83 974	140 681	138 258	150 999
Individual income tax	..	..	..	32 415	61 403	62 818	83 861	140 465	138 019	150 700
Tax on winnings from lottery or gambling	..	..	..	0	68	83	113	216	239	299
1110 Taxes on income and profits of individuals	..	..	..	..	..	..	..	..	..	..
1120 Taxes on capital gains of individuals	..	..	..	..	..	..	..	..	..	..
1200 Taxes on income, profits and capital gains of corporations	..	..	..	17 853	32 324	28 125	33 104	68 587	85 765	89 374
1210 Taxes on income and profits of corporations	..	..	..	..	..	..	..	..	..	..
1220 Taxes on capital gains of corporations	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions (SSC)	..	..	..	97 411	141 457	157 432	225 711	344 720	396 507	456 088
2100 Social security contributions (SSC) by employees	..	..	..	42 606	51 745	60 158	92 607	149 781	173 427	187 465
2110 Social security contributions (SSC) by employees, payroll basis	..	..	..	..	..	..	..	..	..	..
2120 Social security contributions (SSC) by employees, income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Social security contributions (SSC) by employers	..	..	..	41 834	56 016	66 893	88 749	125 870	142 125	162 456
2210 Social security contributions (SSC) by employers, payroll basis	..	..	..	..	..	..	..	..	..	..
2220 Social security contributions (SSC) by employers, income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Social security contributions (SSC) by self-employed or non-employed	..	..	..	12 971	33 696	30 381	44 355	69 069	80 955	106 167
2310 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	..	..	..	0	0	0	0	0	0	0
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	1 628	3 081	3 720	4 028	14 531	17 154	19 547
Rehabilitation fund contribution	..	..	..	1 508	2 860	3 370	3 621	5 331	5 923	6 742
Wage guarantee fund contribution	..	..	..	120	221	350	407	488	561	639
Receipts from employers' obligatory payments to the Fundusz Solidarno?ciowy	..	..	..	0	0	0	0	8 712	10 670	12 166
4000 Taxes on property	..	..	..	10 584	17 116	19 068	24 637	33 611	35 795	39 245
4100 Recurrent taxes on immovable property	..	..	..	8 404	13 515	16 399	22 206	28 064	30 084	33 788
Agricultural tax-local	..	..	..	720	906	969	1 579	1 635	1 685	1 962
Forest tax-local	..	..	..	96	157	165	230	306	330	499
Real estate tax-local	..	..	..	7 588	12 452	15 265	20 397	26 123	28 069	31 327
4110 Recurrent taxes on immovable property of households	..	..	..	2 348	3 613	4 555	6 549	8 339	8 976	7 939
4120 Recurrent taxes on immovable property paid by agents other than households	..	..	..	6 056	9 902	11 844	15 657	19 725	21 108	23 388
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Recurrent taxes on net wealth of individuals	..	..	..	..	..	..	..	..	..	..
4220 Recurrent taxes on net wealth of corporations	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	172	328	290	246	425	555	595
Inheritance and gift tax-local	..	..	..	172	328	290	246	425	555	595
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	2 008	3 273	2 379	2 185	5 122	5 156	4 862
Tax on civil law transactions and stamp tax	..	..	..	2 008	3 273	2 379	2 185	5 122	5 156	4 862
4500 Other non-recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
4510 Other non-recurrent taxes on property on net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes on property other than on net wealth	..	..	..	..	..	..	..	..	..	..
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	366 386	386 068	441 243
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	..	..	..	84 885	151 804	176 044	206 197	344 137	351 536	379 941
5110 General taxes	..	..	..	51 615	97 848	109 717	125 895	228 088	226 721	253 814
5111 Value added taxes (VAT)	..	..	..	51 615	97 848	109 717	125 895	225 140	223 395	249 805
5112 Sales taxes	..	..	..	0	0	0	0	2 948	3 326	4 009
5113 Turnover and other general taxes on goods and services	..	..	..	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	116 049	124 815	126 127
5121 Excises	..	..	..	27 170	49 376	62 016	70 632	97 853	102 139	106 226
On domestic excise products, of which	..	..	..	24 213	45 752	58 935	62 442	91 531	95 029	98 289
On spirits	..	..	..	4 309	5 000	6 154	6 655	8 953	10 115	9 092
On fuels	..	..	..	11 056	22 128	26 545	29 874	45 156	43 411	45 472
On other products	..	..	..	488	3 298	5 270	4 332	10 116	10 654	10 889
On tobacco	..	..	..	6 143	11 973	17 348	17 788	23 342	25 900	27 632
On beer	..	..	..	1 758	2 975	3 303	3 547	3 245	3 646	3 584
On wine	..	..	..	459	378	315	246	247	260	246
On electronic cigarette liquid and novelty products	..	..	..	0	0	0	0	472	1 043	1 374
On imported excise products, of which	..	..	..	2 957	3 624	3 081	8 190	4 901	5 511	6 421
On spirits	..	..	..	90	253	311	267	690	692	702
On fuels	..	..	..	2 031	2 045	1 051	5 650	1 100	1 391	1 521
On tobacco	..	..	..	18	214	114	86	48	51	44
On beer	..	..	..	26	12	14	53	76	81	86
On wine	..	..	..	71	106	133	139	231	247	266
On electronic cigarette liquid and novelty products	..	..	..	0	0	0	0	53	91	144
On other products	..	..	..	721	994	1 458	1 995	2 703	2 958	3 658
Levy on foodstuffs	..	..	..	0	0	0	0	1 421	1 599	1 516
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	5 911	8 440	5 962
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	10 907	12 472	12 149
Taxes and payments of financial institutions	..	..	..	443	189	375	4 472	2 525	2 495	1 772
Gambling tax	..	..	..	619	1 108	1 599	1 323	3 030	3 855	4 476
Tax from some financial institutions	..	..	..	0	0	0	0	5 352	6 122	5 901
5127 Other taxes on international trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes on specific goods and services	..	..	..	0	1 572	710	1 052	1 378	1 764	1 790
5130 Unallocable between general taxes and taxes on specific goods and services	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods, or on permission to use goods or perform activities	..	..	..	1 995	4 879	6 776	7 965	22 249	34 532	61 302
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	..	..	..	433	2 383	3 667	4 317	4 048	6 239	35 241
5211 Recurrent taxes on motor vehicles, paid by households	..	..	..	0	0	0	0	0	0	0
5212 Recurrent taxes on motor vehicles, paid by others	..	..	..	0	0	0	0	0	0	0
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	..	..	..	433	2 383	3 667	4 317	4 048	6 239	35 241
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	..	..	..	1 562	2 496	3 109	3 648	18 201	28 293	26 061
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	293	524	594	647	1 284	1 519	1 670
Abolished taxes	..	..	..	0	0	0	0	0	0	0
6100 Other taxes paid solely by business	..	..	..	0	0	0	0	0	0	0
6200 Other taxes paid by other than business, or unidentifiable	..	..	..	293	524	594	647	1 284	1 519	1 670
Custom duties collected for the EU	..	..	..	..	1 711	1 627	2 823	5 911	8 440	5 962
Total tax revenue on cash basis	..	..	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	247 064	412 656	454 660	586 263	969 800	1 061 066	1 198 166
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	3 495	3 982	4 623
Voluntary social security contributions	..	..	..	..	..	..	49	48	50	50
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National accounts, taxes and actual social contributions	..	..	..	246 039	411 285	453 254	584 083	966 353	1 057 134	1 193 593
Imputed social contributions	..	..	..	777	10 848	13 841	17 423	22 548	25 147	29 946
National accounts, taxes and all social contributions	..	..	..	252 943	422 133	467 095	601 506	988 901	1 082 281	1 223 539

.. Not available

The complete time series of tax revenue data for Poland is available at: https://data-explorer.oecd.org/s/37e

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, 1965-2023

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	99	1 798	14 825	39 708	55 922	54 659	61 822	76 091	87 514	95 316
Total tax revenue exclusive of taxes collected for the EU	..	..	14 675	39 503	55 732	54 482	61 664	75 720	86 991	94 893
1000 Taxes on income, profits and capital gains of individuals and corporations	24	355	3 805	11 691	15 546	14 585	18 762	20 179	24 993	27 698
1100 Taxes on income, profits and capital gains of individuals	..	..	2 350	6 768	9 328	9 637	13 149	14 973	16 911	18 495
Individual income tax	..	..	2 350	6 768	9 328	9 637	13 149	14 973	16 911	18 495
1110 Taxes on income and profits of individuals	..	..	..	..	..	..	..	..	..	..
1120 Taxes on capital gains of individuals	..	..	..	..	..	..	..	..	..	..
1200 Taxes on income, profits and capital gains of corporations	..	..	1 182	4 744	6 128	4 936	5 614	5 206	8 082	9 203
Corporate income tax	..	..	1 088	4 457	5 815	4 670	5 405	4 908	7 706	8 782
Local corporate income tax ("Derrama")	..	..	84	287	313	266	208	297	375	421
Other	..	..	11	0	0	0	0	0	0	0
1210 Taxes on income and profits of corporations	..	..	..	..	..	..	..	..	..	..
1220 Taxes on capital gains of corporations	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	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 (SSC)	22	531	4 026	10 168	14 305	15 462	16 182	22 471	24 785	27 727
2100 Social security contributions (SSC) by employees	8	203	1 470	4 286	6 344	6 670	6 992	8 986	9 745	10 542
2110 Social security contributions (SSC) by employees, payroll basis	8	203	1 470	4 286	6 344	6 670	6 992	8 986	9 745	10 542
Compulsory employee's social contributions	8	203	1 470	4 286	6 344	6 670	6 992	8 986	9 745	10 542
2120 Social security contributions (SSC) by employees, income tax basis	0	0	0	0	0	0	0	0	0	0
2200 Social security contributions (SSC) by employers	13	318	2 413	5 882	7 961	8 792	9 191	13 485	15 040	17 184
2210 Social security contributions (SSC) by employers, payroll basis	13	318	2 413	5 882	7 961	8 792	9 191	13 485	15 040	17 184
Employers' social contributions	13	318	2 413	5 882	7 961	8 792	9 191	13 485	15 040	17 184
2220 Social security contributions (SSC) by employers, income tax basis	0	0	0	0	0	0	0	0	0	0
2300 Social security contributions (SSC) by self-employed or non-employed	0	10	143	0	0	0	0	0	0	0
Compulsory social contributions by self-employed	0	10	143	..	..	..	..	..	..	..
2310 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	..	0	..	..	..	..	..	..	..
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	..	0	..	..	..	..	..	..	..
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	1	47	0	0	0	0	0	0	0	0
Contributions for Unemployment Fund	1	47	..	..	..	..	..	..	..	..
Stamp duty on wages and salaries	0	0	..	..	..	..	..	..	..	..
4000 Taxes on property	5	26	402	1 468	2 330	1 946	2 307	3 349	3 776	3 826
4100 Recurrent taxes on immovable property	0	0	133	508	1 008	1 112	1 535	1 612	1 626	1 641
Real estate tax	..	..	133	508	1 008	1 112	1 535	1 612	1 626	1 641
4110 Recurrent taxes on immovable property of households	..	..	..	..	..	..	..	..	..	..
4120 Recurrent taxes on immovable property paid by agents other than households	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Recurrent taxes on net wealth of individuals	..	..	..	..	..	..	..	..	..	..
4220 Recurrent taxes on net wealth of corporations	..	..	..	..	..	..	..	..	..	..
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	0
4310 Estate and inheritance taxes	..	..	0	103	10	2	..	0	0	0
4320 Gift taxes	..	..	0	0	0	0	..	0	0	0
4400 Taxes on financial and capital transactions	2	21	195	857	1 312	831	772	1 737	2 150	2 185
Real estate transfer tax	2	21	195	674	973	595	569	1 313	1 659	1 676
Stamp duty on registrations and mortgages	0	0	0	34	45	35	49	3	3	3
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	420	488	506
Special Tax on capital transfers	..	..	0	0	0	0	0	0	0	0
4500 Other non-recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 Other non-recurrent taxes on property on net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes on property other than on net wealth	..	..	..	..	..	..	..	..	..	..
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	16 322	23 598	22 427	24 290	29 739	33 609	35 700
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	44	810	6 440	15 899	22 946	21 675	23 221	28 182	31 628	33 333
5110 General taxes	0	290	2 906	9 772	14 401	13 684	15 452	19 289	22 909	24 086
5111 Value added taxes (VAT)	0	0	2 899	9 772	14 401	13 684	15 452	19 289	22 909	24 086
VAT	..	..	2 899	9 772	14 401	13 684	15 452	19 289	22 909	24 086
5112 Sales taxes	0	290	7	0	0	0	0	0	0	0
General sales tax	..	290	7	..	..	..	..	..	..	..
5113 Turnover and other general taxes on goods and services	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	44	519	3 534	6 126	8 544	7 991	7 769	8 894	8 718	9 247
5121 Excises	15	295	2 052	4 496	5 937	5 653	5 211	5 772	5 222	5 762
Excise duties on tobacco	3	62	362	1 077	1 165	1 496	1 357	1 473	1 596	1 652
Excise duties on beer	1	0	55	87	97	80	75	89	108	115
Tax on motor vehicle sales	1	59	304	1 239	1 221	832	585	432	455	477
Tax on oil products	6	166	1 251	1 969	3 320	3 126	3 069	3 551	2 793	3 239
Excise duties on alcoholic beverages	0	0	23	123	126	112	115	137	169	179
Excise duties on alcohol	0	0	0	1	1	1	0	0	1	1
Tax on sugary soft drinks	0	0	0	0	0	0	0	51	59	61
Other	4	7	59	0	6	6	11	39	41	37
5122 Profits of fiscal monopolies	0	0	0	261	521	425	582	652	692	687
5123 Customs and import duties	21	96	511	204	190	177	158	238	365	304
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 isoglucose	..	..	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	238	365	304
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	1 117	1 715	1 572	1 548	2 035	2 230	2 278
Tax on insurance premiums	0	6	47	131	170	215	219	305	324	352
Stamp duty on bank transactions	1	24	405	330	694	619	464	615	614	637
Stamp duty on debt related operations, interest and leasing of buildings	0	0	22	258	386	293	144	155	159	165
Stamp duty on insurance premiums	0	0	0	248	335	325	313	446	485	503
Bank levies	0	0	0	100	48	46	353	433	487	418
Other	2	8	73	49	83	73	55	82	161	203
5127 Other taxes on international trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes on specific goods and services	6	91	424	48	182	163	269	196	209	215
Stamp taxes (miscellaneous)	6	91	424	36	48	111	251	193	203	211
Other	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between general taxes and taxes on specific goods and services	0	0	0	12	134	52	18	4	6	5
5200 Taxes on use of goods, or on permission to use goods or perform activities	4	27	115	383	622	735	1 056	1 539	1 962	2 358
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	4	27	115	383	621	735	989	1 282	1 447	1 682
5211 Recurrent taxes on motor vehicles, paid by households	0	4	15	55	94	139	209	236	254	273
Local tax on vehicles	..	4	15	55	94	139	209	236	254	273
5212 Recurrent taxes on motor vehicles, paid by others	2	10	20	67	132	180	330	460	505	557
Local tax on vehicles	0	2	6	43	85	0	0	0	0	0
Road taxes	2	8	14	24	47	180	330	460	505	557
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	2	13	80	260	396	416	450	586	688	851
Gambling tax	0	3	72	110	140	142	107	217	261	388
Tax on the use, carrying and possession of weapons	0	0	1	3	6	4	5	4	5	6
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	16	13	15
Fee for the use of water resources	0	0	0	0	2	19	19	21	23	23
Other	0	1	2	146	241	239	307	329	385	420
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	0	0	0	0	0	0	67	257	516	676
Special tax on motor vehicles	..	..	0	..	0	0	0	0	0	0
Emissions permits	..	..	0	..	0	0	67	256	514	673
Tax on noise	..	..	0	..	0	0	0	1	2	3
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	0	0	0	41	31	17	13	18	19	10
Miscellaneous taxes on production	..	..	..	41	31	17	13	18	19	10
6000 Other taxes	0	3	37	59	143	239	281	353	350	365
6100 Other taxes paid solely by business	0	2	17	53	132	140	279	352	348	365
General services and licenses granted to corporations	0	2	17	53	132	140	279	352	348	365
6200 Other taxes paid by other than business, or unidentifiable	0	0	20	5	11	99	1	1	2	0
Fees collected by courts of justice	0	0	0	0	0	0	0	0	0	0
Miscellaneous taxes	0	0	20	5	11	99	1	1	2	0
Customs duties collected for the EU	..	..	..	204	190	177	158	238	365	304
SRF Contributions collected for the EU	..	..	..	..	..	..	..	133	158	119
Total tax revenue on cash basis	99	1 798	14 825	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	39 708	55 922	54 659	61 822	76 091	87 514	95 316
Additional taxes included in national accounts	..	..	..	5	7	14	18	24	25	27
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	..	..	..	39 712	55 929	54 673	61 840	76 116	87 539	95 343
Imputed social contributions	..	..	..	3 292	5 592	5 906	4 602	4 863	4 900	5 093
National accounts, taxes and all social contributions	..	..	..	43 005	61 520	60 579	66 442	80 979	92 439	100 435

.. Not available

The complete time series of tax revenue data for Portugal is available at: https://data-explorer.oecd.org/s/37f

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, 1965-2023

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	..	..	..	10 648	18 456	19 159	26 049	35 495	38 671	43 409
Total tax revenue exclusive of taxes collected for the EU	..	..	..	10 648	18 320	19 016	25 930	35 333	38 481	43 235
1000 Taxes on income, profits and capital gains of individuals and corporations	..	..	..	2 181	3 844	3 601	5 542	7 682	9 012	9 607
1100 Taxes on income, profits and capital gains of individuals	..	..	..	1 055	1 820	1 790	2 464	3 760	4 164	4 685
1110 Taxes on income and profits of individuals	..	..	..	1 055	1 820	1 790	2 464	3 760	4 164	4 685
Wages and salaries withholding	..	..	..	0	0	0	0	0	0	0
Of unincorporated individuals	..	..	..	0	0	0	0	0	0	0
1120 Taxes on capital gains of individuals	..	..	..	0	0	0	0	0	0	0
1200 Taxes on income, profits and capital gains of corporations	..	..	..	813	1 835	1 659	2 917	3 633	4 534	4 491
1210 Taxes on income and profits of corporations	..	..	..	0	0	0	0	0	0	0
1220 Taxes on capital gains of corporations	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	..	..	..	314	189	152	162	290	315	431
2000 Social security contributions (SSC)	..	..	..	4 409	7 244	8 154	10 897	15 260	16 169	18 502
2100 Social security contributions (SSC) by employees	..	..	..	901	1 700	2 077	2 410	3 724	4 106	4 492
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 Social security contributions (SSC) by employees, payroll basis	..	..	..	901	1 700	2 077	2 410	3 724	4 106	4 492
2120 Social security contributions (SSC) by employees, income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Social security contributions (SSC) by employers	..	..	..	2 850	3 914	4 579	6 319	9 141	9 667	10 719
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 Social security contributions (SSC) by employers, payroll basis	..	..	..	2 850	3 914	4 579	6 319	9 141	9 667	10 719
2220 Social security contributions (SSC) by employers, income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Social security contributions (SSC) by self-employed or non-employed	..	..	..	658	1 631	1 498	2 168	2 395	2 397	3 291
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 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	..	..	658	1 631	1 498	2 168	2 395	2 397	3 291
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	..	..	..	0	0	0	0	0	0	0
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	194	245	277	335	466	469	510
4100 Recurrent taxes on immovable property	..	..	..	143	243	277	335	466	469	510
4110 Recurrent taxes on immovable property of households	..	..	..	28	22	25	29	37	37	40
4120 Recurrent taxes on immovable property paid by agents other than households	..	..	..	114	222	252	306	428	432	470
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Recurrent taxes on net wealth of individuals	..	..	..	..	..	..	..	..	..	..
4220 Recurrent taxes on net wealth of corporations	..	..	..	..	..	..	..	..	..	..
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 Other non-recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
4510 Other non-recurrent taxes on property on net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes on property other than on net wealth	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	3 864	7 122	7 127	9 275	12 087	13 020	14 791
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	..	..	..	3 631	6 579	6 573	8 573	11 142	12 004	13 722
5110 General taxes	..	..	..	2 168	4 147	4 182	5 423	7 494	8 441	9 848
5111 Value added taxes (VAT)	..	..	..	2 168	4 147	4 182	5 423	7 494	8 441	9 848
5112 Sales taxes	..	..	..	0	0	0	0	0	0	0
5113 Turnover and other general taxes on goods and services	..	..	..	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	1 464	2 432	2 391	3 151	3 648	3 563	3 874
5121 Excises	..	..	..	971	2 171	2 081	2 567	2 958	2 797	3 021
On hydrocarbon fuels and lubricants	..	..	..	617	1 118	1 032	1 139	1 237	1 294	1 315
On alcohol and liquors	..	..	..	143	201	197	205	216	238	256
On beer	..	..	..	43	66	56	57	55	56	53
On wine	..	..	..	12	4	4	4	5	5	5
On tobacco products	..	..	..	156	783	602	665	852	901	937
On electricity	..	..	..	0	0	16	13	10	12	13
On coal	..	..	..	0	0	1	0	0	0	0
On natural gas	..	..	..	0	0	24	23	25	24	21
Green energy	..	..	..	0	0	150	459	559	266	421
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	437	136	143	119	138	162	152
Customs duties	..	..	..	122	136	143	119	138	162	152
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	548	601	698
5127 Other taxes on international trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes on specific goods and services	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between general taxes and taxes on specific goods and services	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods, or on permission to use goods or perform activities	..	..	..	231	438	421	549	723	792	812
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	..	..	..	219	372	384	470	455	489	443
5211 Recurrent taxes on motor vehicles, paid by households	..	..	..	0	0	0	0	0	0	0
5212 Recurrent taxes on motor vehicles, paid by others	..	..	..	93	153	153	204	203	202	201
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	..	..	..	127	219	231	266	252	287	242
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	..	..	..	12	66	37	79	267	303	369
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	..	..	..	2	105	134	153	222	225	257
6000 Other taxes	..	..	..	0	0	0	0	0	0	0
6100 Other taxes paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other taxes paid by other than business, or unidentifiable	..	..	..	..	..	..	..	..	..	..
Custom duties collected for the EU	..	..	..	..	136	143	119	138	162	152
SRF Contributions collected for the EU	..	..	..	..	..	..	..	24	27	22
Non-wastable tax credits against 1110	..	..	..	..	252	276	261	359	509	1 304
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Non-wastable tax credits against 1210	..	..	..	..	0	0	0	0	0	0
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	..	..	..	10 843	18 032	18 358	25 757	33 798	37 252	41 711
Total tax revenue on accrual basis	..	..	..	10 648	18 456	19 159	26 049	35 495	38 671	43 409
Additional taxes included in national accounts	..	..	..	53	33	47	43	30	32	8
Taxes excluded from national accounts	..	..	..	0	- 103	- 131	- 149	- 219	- 221	- 254
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	29	28	22
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National accounts, taxes and actual social contributions	..	..	..	10 702	18 408	19 106	25 953	35 335	38 509	43 185
Imputed social contributions	..	..	..	54	140	232	267	394	401	422
National accounts, taxes and all social contributions	..	..	..	10 756	18 548	19 338	26 220	35 729	38 911	43 607

.. Not available

The complete time series of tax revenue data for Slovak Republic is available at: https://data-explorer.oecd.org/s/37g

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

Source: Ministry of Finance.

Table 5.32. Slovenia: Details of tax revenue, 1965-2023

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	..	..	..	7 093	13 357	13 837	14 683	20 058	21 404	23 292
Total tax revenue exclusive of taxes collected for the EU	..	..	..	7 093	13 273	13 777	14 615	19 967	21 288	23 199
1000 Taxes on income, profits and capital gains of individuals and corporations	..	..	..	1 280	3 039	2 691	2 547	4 120	4 286	4 750
1100 Taxes on income, profits and capital gains of individuals	..	..	..	1 041	1 917	2 019	1 976	2 828	2 953	3 245
1110 Taxes on income and profits of individuals	..	..	..	1 039	1 914	2 016	1 974	2 824	2 947	3 242
Personal income tax	..	..	..	1 039	1 914	2 016	1 974	2 824	2 947	3 242
Special contribution for the reconstruction of the Posocje region	..	..	..	0	0	0	0	0	0	0
1120 Taxes on capital gains of individuals	..	..	..	2	3	3	3	3	6	3
Taxes on winnings from lottery and gambling	..	..	..	2	3	3	3	3	6	3
1200 Taxes on income, profits and capital gains of corporations	..	..	..	216	1 116	668	568	1 290	1 331	1 502
1210 Taxes on income and profits of corporations	..	..	..	216	1 116	668	568	1 290	1 331	1 502
1220 Taxes on capital gains of corporations	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	..	..	..	24	5	4	2	3	3	3
Tax on income - copy rights, patents and trademarks	..	..	..	24	5	4	2	3	3	3
Tax on profits due to changes in land use	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions (SSC)	..	..	..	2 815	5 036	5 746	5 983	8 559	9 137	9 986
2100 Social security contributions (SSC) by employees	..	..	..	1 446	2 488	2 778	2 910	4 261	4 560	4 988
2110 Social security contributions (SSC) by employees, payroll basis	..	..	..	1 446	2 488	2 778	2 910	4 261	4 560	4 988
2120 Social security contributions (SSC) by employees, income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Social security contributions (SSC) by employers	..	..	..	1 008	1 844	2 063	2 135	3 139	3 349	3 681
2210 Social security contributions (SSC) by employers, payroll basis	..	..	..	1 008	1 844	2 063	2 135	3 139	3 349	3 681
2220 Social security contributions (SSC) by employers, income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Social security contributions (SSC) by self-employed or non-employed	..	..	..	361	705	906	938	1 159	1 228	1 317
2310 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	..	..	361	705	906	938	1 159	1 228	1 317
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	..	..	..	0	0	0	0	0	0	0
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	289	418	28	20	24	27	28
Payroll tax	..	..	..	272	391	0	0	0	0	0
Tax on work contracts	..	..	..	18	27	28	20	24	27	28
4000 Taxes on property	..	..	..	120	206	222	241	322	348	351
4100 Recurrent taxes on immovable property	..	..	..	81	140	173	199	251	261	281
4110 Recurrent taxes on immovable property of households	..	..	..	17	38	46	56	74	78	84
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	73	76	82
Tax on immovable property of higher value	..	..	..	0	0	0	0	0	0	0
4120 Recurrent taxes on immovable property paid by agents other than households	..	..	..	65	102	127	142	176	184	197
Property tax on buildings	..	..	..	2	3	3	4	7	8	8
Compensation on the use of building ground - paid by legal entities	..	..	..	63	100	124	139	169	175	188
4200 Recurrent taxes on net wealth	..	..	..	4	0	0	0	0	0	0
4210 Recurrent taxes on net wealth of individuals	..	..	..	0	..	..	..	..	..	..
4220 Recurrent taxes on net wealth of corporations	..	..	..	4	..	..	..	..	..	..
Tax on balance wealth paid by banks	..	..	..	4	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	2	9	14	8	11	17	17
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	23	57	32	29	54	55	47
Taxes on the sale of immovable property - from legal entities	..	..	..	11	19	7	7	9	7	4
Taxes on the sale of immovable property - from individuals	..	..	..	12	38	25	23	44	48	43
4500 Other non-recurrent taxes on property	..	..	..	10	0	2	4	6	14	7
4510 Other non-recurrent taxes on property on net wealth	..	..	..	0	..	0	0	0	0	0
4520 Other non-recurrent taxes on property other than on net wealth	..	..	..	10	..	2	4	6	14	7
Payments for the change of use of agricultural and forest land	..	..	..	10	..	0	2	4	3	5
Granting of easements and the creation of building rights	..	..	..	0	..	2	3	2	10	2
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	..	..	..	2 588	4 658	5 150	5 893	7 033	7 606	8 177
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	..	..	..	2 483	4 451	4 942	5 528	6 562	7 123	7 663
5110 General taxes	..	..	..	1 642	2 941	2 929	3 224	4 304	4 721	5 161
5111 Value added taxes (VAT)	..	..	..	1 611	2 941	2 929	3 224	4 304	4 721	5 161
Value added tax	..	..	..	1 599	2 923	2 925	3 218	4 295	4 715	5 152
Negative compensation of farmers in a VAT flat rate system	..	..	..	12	18	4	6	9	6	9
5112 Sales taxes	..	..	..	8	0	0	0	0	0	0
Customs duties paid by individuals	..	..	..	1	..	..	..	..	..	..
Special import duties and customs charges	..	..	..	7	..	..	..	..	..	..
5113 Turnover and other general taxes on goods and services	..	..	..	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	2 013	2 303	2 258	2 402	2 502
5121 Excises	..	..	..	581	1 196	1 657	1 823	1 733	1 740	1 837
Alcohol and alcoholic drinks	..	..	..	39	71	89	108	118	125	120
Mineral oil and gas	..	..	..	405	758	1 016	1 033	929	930	1 047
Tobacco	..	..	..	97	301	391	419	422	471	472
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	32	17	16
Tax on the sales of new motor vehicles	..	..	..	18	60	40	26	14	18	21
Tax on the sales of used motor vehicles	..	..	..	2	2	0	-0	0	0	0
Additional tax on motor vehicles	..	..	..	0	0	0	6	0	0	0
Support for produced electricity from RES and CHP	..	..	..	0	0	85	154	180	142	125
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	158	85	60	53	82	104	87
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	82	104	87
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	443	557	578
Tax on special gambling (gambling in casinos)	..	..	..	25	64	53	48	22	46	50
Tax on classical gambling (lottery...)	..	..	..	1	3	3	3	3	4	4
Special tax on slot machines	..	..	..	4	0	0	0	0	0	0
Tax on insurance services	..	..	..	37	65	69	82	108	116	135
Sojourn tax	..	..	..	3	7	7	11	16	24	26
Concessions	..	..	..	1	29	40	79	66	90	76
Concessions duties on special gambling (gambling in casinos)	..	..	..	26	55	47	37	18	40	43
Fire protection tax	..	..	..	4	6	7	8	10	11	20
Tax on lottery tickets	..	..	..	0	0	0	17	19	22	24
Tax on financial services	..	..	..	0	0	0	57	76	78	74
FIHO, FSO	..	..	..	0	0	25	27	24	30	30
SOS	..	..	..	0	0	23	11	11	14	15
Tax on balance wealth paid by banks	..	..	..	0	0	0	2	0	0	0
Commodity reserve fund	..	..	..	0	0	21	32	29	34	31
Deposit Guarantee Fund	..	..	..	0	0	0	0	27	32	39
Single Resolution Fund	..	..	..	0	0	0	16	9	11	6
5127 Other taxes on international trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes on specific goods and services	..	..	..	0	-0	0	0	0	0	0
Sugar levy	..	..	..	..	-0	..	..	..	..	..
5130 Unallocable between general taxes and taxes on specific goods and services	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods, or on permission to use goods or perform activities	..	..	..	105	207	208	366	471	483	515
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	..	..	..	105	207	208	346	384	361	345
5211 Recurrent taxes on motor vehicles, paid by households	..	..	..	49	87	86	118	130	132	135
Registration fees on motor vehicles, boats and airplanes paid by individuals	..	..	..	49	87	86	118	130	132	135
5212 Recurrent taxes on motor vehicles, paid by others	..	..	..	12	21	20	27	33	34	35
Registration fees on motor vehicles, boats and airplanes paid by legal entities	..	..	..	12	21	20	27	33	34	35
Registration fees on tractors	..	..	..	0	0	0	0	0	0	0
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	..	..	..	43	99	102	201	221	195	176
Charges on the use of water	..	..	..	4	22	23	32	31	31	31
Taxes on waste pollution	..	..	..	7	10	3	2	1	2	2
Taxes on air pollution - caused by gas and hard fuels	..	..	..	3	8	10	14	16	13	9
Contribution of Nuclear power plant to finance its de-composition	..	..	..	0	0	0	0	0	0	0
Indemnity for the restricted use of area on the territory of Nuclear power plant	..	..	..	0	7	10	12	12	13	14
Taxes on air pollution	..	..	..	29	21	23	114	118	93	77
Special water tax	..	..	..	0	30	33	27	23	23	22
Markup on toll	..	..	..	0	0	0	0	13	13	13
Transhipment fee in the port of Koper	..	..	..	0	0	0	0	6	8	7
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	..	..	..	0	0	0	20	87	122	170
Emission permits	..	..	..	..	..	..	20	87	122	163
Contribution from excess market revenues in the field of energy	..	..	..	..	..	..	0	0	0	7
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	0	0	0	0	0	0	0
6100 Other taxes paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other taxes paid by other than business, or unidentifiable	..	..	..	..	..	..	..	..	..	..
Customs duties collected for the EU	..	..	..	..	85	60	53	82	104	87
SRF Contributions collected for the EU	..	..	..	..	..	..	16	9	11	6
Total tax revenue on cash basis	..	..	..	7 100	13 214	13 728	14 742	19 988	21 732	23 264
Total tax revenue on accrual basis	..	..	..	7 093	13 357	13 837	14 683	20 058	21 404	23 292
Additional taxes included in national accounts	..	..	..	0	0	87	94	97	99	99
Radio and television licence fee	..	..	..	0	0	87	94	97	99	99
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	..	..	..	-1	-25	-2	-2	-2	-2	-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	..	..	..	7 091	13 332	13 922	14 775	20 153	21 501	23 389
Imputed social contributions	..	..	..	39	81	100	118	180	173	192
National accounts, taxes and all social contributions	..	..	..	7 131	13 414	14 022	14 893	20 334	21 674	23 581

.. Not available

The complete time series of tax revenue data for Slovenia is available at: https://data-explorer.oecd.org/s/37h

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, 1965-2023

Million EUR

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	1 238	22 002	103 662	214 038	391 474	335 499	364 587	462 224	505 644	545 398
Total tax revenue exclusive of taxes collected for the EU	..	..	..	212 991	389 753	333 955	362 077	459 218	501 723	541 770
1000 Taxes on income, profits and capital gains of individuals and corporations	304	5 714	31 763	60 145	130 081	93 798	102 645	137 742	158 666	176 460
1100 Taxes on income, profits and capital gains of individuals	177	4 481	22 527	41 248	80 719	74 118	78 896	105 449	122 092	132 959
Personal income tax	..	..	22 527	40 366	79 973	73 534	78 586	105 073	121 506	132 210
Income tax of non-residents	..	..	0	882	746	584	310	376	586	749
1110 Taxes on income and profits of individuals	..	..	..	..	..	..	..	..	..	..
1120 Taxes on capital gains of individuals	..	..	..	..	..	..	..	..	..	..
1200 Taxes on income, profits and capital gains of corporations	114	1 119	9 146	18 897	49 362	19 680	23 749	32 293	36 574	43 501
Corporate income tax	..	..	9 146	18 597	47 499	17 567	22 471	30 686	34 051	39 070
Income tax of non-residents (legal persons)	..	..	0	300	1 863	2 113	1 278	1 607	2 523	3 167
1210 Taxes on income and profits of corporations	..	..	..	..	..	..	..	..	..	1 264
Tax on commercial activity	..	..	..	..	..	..	..	..	..	0
Special tax 4 percent	..	..	..	..	..	..	..	..	..	0
Taxes on profits	..	..	..	..	..	..	..	..	..	0
Temporary levy on credit institutions and specialised credit institutions	..	..	..	..	..	..	..	..	..	1 264
1220 Taxes on capital gains of corporations	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	13	114	91	0	0	0	0	0	0	0
Local taxes	13	114	0	..	..	..	..	..	..	..
Other taxes	0	0	91	..	..	..	..	..	..	..
2000 Social security contributions (SSC)	350	10 682	36 722	74 683	127 088	127 235	122 835	163 824	172 308	189 018
2100 Social security contributions (SSC) by employees	81	2 376	5 976	11 711	19 625	19 423	18 783	24 091	26 303	28 792
2110 Social security contributions (SSC) by employees, payroll basis	..	..	5 976	11 711	19 625	19 423	18 783	24 091	26 303	28 792
2120 Social security contributions (SSC) by employees, income tax basis	..	..	0	..	..	..	..	..	..	..
2200 Social security contributions (SSC) by employers	269	8 306	26 385	54 226	93 234	89 666	87 988	118 756	127 761	141 021
2210 Social security contributions (SSC) by employers, payroll basis	..	..	26 385	54 226	93 234	89 666	87 988	118 756	127 761	141 021
2220 Social security contributions (SSC) by employers, income tax basis	..	..	0	..	..	..	..	..	..	..
2300 Social security contributions (SSC) by self-employed or non-employed	0	0	4 361	8 746	14 229	18 146	16 064	20 977	18 244	19 205
Self-employment	..	..	2 492	6 788	10 120	10 119	10 872	11 802	11 795	12 370
Unemployment	..	..	1 869	1 958	4 109	8 027	5 192	9 175	6 449	6 835
2310 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
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	33 669	34 628	33 727
4100 Recurrent taxes on immovable property	6	41	1 478	3 988	7 281	9 666	12 623	13 998	13 793	13 958
Real State tax (IBI)/Real State tax Surcharge	..	41	1 478	3 982	7 267	9 657	12 581	13 924	13 763	13 928
Special Real State tax for Non-residents	..	0	0	6	6	8	4	3	5	2
Other taxes on property, land or building use	..	0	0	0	3	0	1	0	0	0
4110 Recurrent taxes on immovable property of households	..	..	..	..	..	..	..	..	..	..
4120 Recurrent taxes on immovable property paid by agents other than households	..	..	..	0	5	1	37	71	25	28
Tax on large Commercial Establishments	..	..	..	..	5	1	37	71	25	28
4200 Recurrent taxes on net wealth	0	107	637	1 413	2 479	688	1 904	2 370	2 594	3 088
4210 Recurrent taxes on net wealth of individuals	..	107	637	1 413	2 479	688	1 904	2 370	2 594	3 088
Wealth tax	..	..	637	1 199	2 054	104	1 144	1 518	1 753	1 620
Temporary Solidarity Tax on Large Fortunes	..	..	..	0	0	0	0	0	0	623
Real State tax (unoccupied dwellings) and others	..	..	0	214	425	584	760	852	841	845
4220 Recurrent taxes on net wealth of corporations	..	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	3 536	3 662	3 429
Inheritance and gift tax	..	..	440	1 379	2 901	2 412	2 790	3 536	3 662	3 429
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	11 108	12 664	11 169
Taxes on property transactions	60	767	2 478	5 939	17 025	7 603	6 984	10 812	12 358	10 893
Tax on financial transactions	..	..	..	0	0	0	0	296	306	276
4500 Other non-recurrent taxes on property	0	0	646	1 108	2 447	1 809	3 554	2 657	1 915	2 083
4510 Other non-recurrent taxes on property on net wealth	..	..	467	0	495	192	1 006	348	344	108
Tax on land holding gains	..	..	467	..	..	..	0	..	..	..
Urban use tax	..	..	..	..	495	192	73	114	110	108
Extraordinary resource of FGD	..	..	..	..	0	0	933	234	234	0
4520 Other non-recurrent taxes on property other than on net wealth	..	..	179	1 108	1 952	1 617	2 548	2 309	1 571	1 975
Special duties	..	..	179	180	168	129	70	84	87	75
Land development contributions	..	..	0	223	368	225	61	71	63	55
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	2 154	1 421	1 845
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	65 380	102 160	92 280	111 063	126 814	139 835	146 031
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	503	4 552	26 732	59 383	93 814	84 985	102 925	116 317	128 197	131 466
5110 General taxes	275	2 234	16 611	37 800	62 778	55 629	69 478	83 881	94 595	96 360
5111 Value added taxes (VAT)	0	0	16 304	37 785	62 743	55 318	69 294	83 547	94 140	95 961
Value added tax (VAT)	..	..	16 304	37 045	61 472	54 509	67 913	82 249	92 250	93 825
Canary Islands general indirect tax	..	..	0	740	1 271	809	1 381	1 298	1 890	2 136
5112 Sales taxes	0	0	0	15	35	311	184	168	160	76
Fees for RTVE (since 2010)	..	..	..	0	0	278	184	168	160	76
Fees from the National Commission of Telecommunications Market	..	..	..	15	35	33	0	0	0	0
5113 Turnover and other general taxes on goods and services	275	2 234	307	0	0	0	0	166	295	323
Cascade tax	118	1 483	197	..	..	..	..	0	0	0
Excises on luxury expenditure	96	939	15	..	..	..	..	0	0	0
Other import duties	94	832	128	..	..	..	..	0	0	0
Refund of internal taxes	-33	-1 020	-33	..	..	..	..	0	0	0
Tax on certain digital services	..	..	..	..	..	..	..	166	295	323
5120 Taxes on specific goods and services	228	2 317	10 120	21 583	31 036	29 356	33 447	32 436	33 602	35 106
5121 Excises	69	1 239	6 048	17 952	25 581	24 384	25 919	24 097	23 775	24 892
Special excises	69	1 239	10	0	0	0	0	0	0	0
On beer	0	0	87	202	307	302	316	340	375	373
On wine	0	0	0	0	0	0	0	0	0	0
On alcohol	0	0	481	785	1 008	876	843	735	959	900
On hydrocarbon	0	0	4 222	9 977	11 787	10 907	12 465	12 718	13 259	13 361
On tobacco	0	0	1 123	4 507	7 258	7 976	7 213	6 601	7 216	7 274
On electricity bills	0	0	0	703	1 153	1 483	1 458	1 142	246	200
Tax on retail sales of specific hydrocarbons	0	0	0	0	1 356	1 238	7	0	1	0
Tax on oil derived fuels	0	0	120	237	253	220	314	289	301	318
Petrol tax	0	0	0	6	5	5	22	23	20	24
Other taxes	0	0	5	17	21	18	22	22	25	22
On carbon	0	0	0	0	0	0	308	29	58	34
Production and storage of electricity	0	0	0	0	0	0	1 576	1 108	16	17
Tax Greenhouse Effect Flourinated	0	0	0	0	0	0	99	68	100	106
Canary Islands taxes on national products	0	0	0	51	86	71	85	115	143	164
Taxes on national products in Ceuta and Melilla	0	0	0	108	110	105	115	90	90	95
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	207	192	392
Duty on specific means of transport	0	0	0	1 317	2 158	735	358	544	718	842
Fee for the use of continental waters for the production of the electrical power	0	0	0	0	0	0	464	4	6	114
Special duties and other taxes on imported products	0	0	0	29	52	47	47	32	19	139
Excise tax on non-reusable plastic containers	..	..	..	0	0	0	0	0	0	487
Tax on sugar-sweetened beverages	..	..	..	0	0	0	0	30	31	30
Other taxes on products	0	0	0	0	0	0	0	0	0	0
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	1 910	2 132	2 914	2 763
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	73	91	105
Taxes on imported products in Ceuta and Melilla	0	0	36	41	42	40	43	34	34	36
Customs duties collected for the EU	..	..	511	970	1 723	1 509	1 814	2 025	2 789	2 622
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	5 966	6 669	7 088
Taxes on betting and gambling	0	232	1 307	1 649	2 051	1 635	1 164	997	1 190	1 257
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	2 247	2 456	2 572
Tax on deposits of credit institution	0	0	0	0	1	0	421	439	461	489
Ordinary resource DGF	0	0	0	0	0	0	1 644	1 257	1 203	1 537
EU SRF contribution	..	..	..	0	0	0	690	981	1 132	1 006
Tourist tax	0	0	0	0	0	0	43	45	227	227
5127 Other taxes on international trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes on specific goods and services	0	0	22	90	6	213	210	241	244	363
EU levies	..	..	22	77	-2	35	6	0	0	0
Others	..	..	0	13	8	9	37	94	99	197
Resource CORES	..	..	0	0	0	169	167	147	145	166
5130 Unallocable between general taxes and taxes on specific goods and services	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods, or on permission to use goods or perform activities	3	1	2 633	5 997	8 346	7 295	8 138	10 497	11 638	14 565
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	3	1	1 616	4 291	5 311	5 782	6 456	6 984	7 258	8 965
Other taxes on luxury expenses	..	..	..	2	7	4	3	3	4	3
5211 Recurrent taxes on motor vehicles, paid by households	..	0	461	1 117	1 626	1 770	1 725	1 784	1 808	1 794
Car registration tax	..	..	461	1 117	1 626	1 770	1 725	1 784	1 808	1 794
5212 Recurrent taxes on motor vehicles, paid by others	..	0	117	298	502	498	470	493	500	496
Car registration tax	..	..	117	298	502	498	470	493	500	496
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	..	1	1 038	2 874	3 176	3 510	4 258	4 704	4 946	6 672
Hunting and fishing taxes	..	..	0	28	28	34	30	30	27	22
Economic activity tax	..	..	925	1 934	1 633	1 785	1 794	2 006	2 016	1 900
Advertising	..	..	27	0	0	0	0	0	0	0
Taxes on environment and pollution	..	..	0	42	91	141	599	881	727	824
Tax on effluent, use of hydrocarbon and mines	..	..	0	51	83	67	184	184	219	222
Other fees paid by households for licences	..	..	0	179	264	228	245	322	314	330
Compensation for local taxes	..	..	86	140	176	165	118	121	111	105
Vehicle Inspection duty	..	..	0	6	18	17	19	17	16	15
Municipal fees for private use of public space	..	..	0	494	883	1 073	1 269	1 143	1 516	1 609
Temporary energy levy	..	..	..	0	0	0	0	0	0	1 645
Others	..	..	..	0	0	0	0	0	0	0
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	0	0	1 017	1 706	3 035	1 513	1 682	3 513	4 380	5 600
Tax and building permits	..	..	327	1 117	2 227	859	575	1 162	1 331	1 398
Urban licenses	..	..	0	451	490	260	200	331	402	404
Greenhouse gas emission trading	..	..	0	0	0	0	412	1 656	2 318	3 100
Parafiscal taxes	..	..	690	138	318	394	495	364	329	340
Tax on waste disposal in landfills, incineration and co-incineration of waste	..	..	..	0	0	0	0	0	0	358
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	0	0	72	0	0	0	0	0	0	0
6000 Other taxes	0	49	22	3	12	8	189	175	207	162
6100 Other taxes paid solely by business	..	49	0	0	0	0	0	0	0	0
6200 Other taxes paid by other than business, or unidentifiable	..	0	22	3	12	8	189	175	207	162
Other taxes on production	..	..	..	3	12	8	189	175	207	162
Custom duties collected for the EU	..	..	..	970	1 723	1 509	1 814	2 025	2 789	2 622
SRF Contributions collected for the EU	..	..	..	..	..	..	690	981	1 132	1 006
Non-wastable tax credits against 1110	..	..	..	..	1 323	1 897	1 093	2 704	2 822	3 051
Tax expenditure component	..	..	..	..	522	729	546	1 199	1 307	1 412
Transfer component	..	..	..	..	801	1 168	547	1 505	1 515	1 639
Non-wastable tax credits against 1210	..	..	..	..	0	0	46	1 417	384	348
Tax expenditure component	..	..	..	..	..	..	12	38	54	56
Transfer component	..	..	..	..	..	..	34	1 379	330	292
Total tax revenue on cash basis	1 238	22 002	103 662	212 593	388 655	333 633	360 840	450 876	500 826	537 756
Total tax revenue on accrual basis	..	..	..	214 038	391 474	335 499	364 587	462 224	505 644	545 398
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	1 237	1 361	1 468
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	447	937	1 155	1 170	931	930	892
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National accounts, taxes and actual social contributions	..	..	..	214 485	392 933	337 383	366 315	464 392	507 935	547 758
Imputed social contributions	..	..	..	5 379	7 618	8 585	7 503	6 932	6 848	7 127
National accounts, taxes and all social contributions	..	..	..	219 864	400 551	345 968	373 818	471 324	514 783	554 885

.. Not available

The complete time series of tax revenue data for Spain is available at: https://data-explorer.oecd.org/s/37i

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, 1965-2023

Million SEK

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	40 003	259 216	755 953	1 204 794	1 491 190	1 532 259	1 816 166	2 336 817	2 493 410	2 562 206
Total tax revenue exclusive of taxes collected for the EU	..	..	755 953	1 200 999	1 485 306	1 526 585	1 809 891	2 329 478	2 484 082	2 554 271
1000 Taxes on income, profits and capital gains of individuals and corporations	21 956	112 730	314 797	514 729	580 372	546 696	657 539	858 446	897 879	908 195
1100 Taxes on income, profits and capital gains of individuals	19 500	106 376	291 146	426 956	464 435	430 896	533 660	676 176	697 186	689 370
1110 Taxes on income and profits of individuals	19 390	105 866	289 598	392 532	414 728	396 353	464 596	571 572	604 294	617 679
Coupon tax	9	44	233	2 040	6 306	3 047	4 615	9 355	12 324	9 421
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	51 534	63 716	56 804
Local income tax individual	9 294	78 134	220 072	336 304	479 068	522 850	635 719	806 447	852 510	893 371
Tax reduction individual	0	-3 997	-1 465	-18 872	- 122 029	- 179 890	- 236 613	- 305 764	- 334 469	- 352 458
Public service tax	..	..	0	5 061	6 674	6 981	7 759	9 149	9 352	9 323
Other	1 407	0	0	1 098	296	681	635	852	860	1 218
1120 Taxes on capital gains of individuals	110	510	1 548	34 425	49 707	34 543	69 064	104 604	92 892	71 692
Lottery prize tax	110	510	1 548	60	0	0	0	0	0	0
1200 Taxes on income, profits and capital gains of corporations	2 456	6 354	23 651	87 772	115 937	115 800	123 878	182 270	200 693	218 824
1210 Taxes on income and profits of corporations	2 456	6 354	23 651	87 772	115 937	115 800	123 878	182 270	200 693	218 824
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	175 545	192 400	200 025
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	6 724	8 294	18 800
1220 Taxes on capital gains of corporations	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions (SSC)	4 851	74 647	205 867	306 974	388 505	384 668	404 851	489 876	518 438	550 079
2100 Social security contributions (SSC) by employees	743	254	823	63 074	81 088	89 175	108 356	137 337	145 337	152 846
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	137 337	145 337	152 846
2110 Social security contributions (SSC) by employees, payroll basis	..	..	..	63 074	81 088	89 175	108 356	137 337	145 337	152 846
2120 Social security contributions (SSC) by employees, income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Social security contributions (SSC) by employers	3 568	71 602	196 905	237 576	300 010	288 310	291 646	348 647	370 375	395 151
Survivors pension fees	0	20 343	44 181	14 847	19 611	20 362	17 305	11 636	12 359	13 363
Health insurance fees	717	26 005	58 334	74 097	100 979	71 292	64 332	68 834	73 103	79 047
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	48 300	51 320	55 503
Industrial injury insurance fees	132	1 201	4 663	12 030	7 844	8 146	4 431	3 878	4 118	4 453
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	165 587	175 938	184 897
Parent insurance fees	0	484	1 159	19 215	25 356	26 355	38 448	50 411	53 537	57 889
2210 Social security contributions (SSC) by employers, payroll basis	..	..	..	237 576	300 010	288 310	291 646	348 647	370 375	395 151
2220 Social security contributions (SSC) by employers, income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Social security contributions (SSC) by self-employed or non-employed	540	2 791	8 139	5 569	8 391	7 584	5 058	4 560	4 714	4 587
Survivors pension fees	0	943	1 580	451	662	687	443	167	175	172
Health insurance fees	260	992	1 702	1 988	3 297	2 082	256	184	206	216
Industrial injury insurance fees	0	64	191	365	264	275	84	54	57	56
Parent insurance fees	0	58	106	573	856	888	603	568	605	600
Supplementary pension fees	280	734	4 560	2 192	3 312	3 652	3 672	3 587	3 671	3 543
Reduction	0	0	0	0	0	0	0	0	0	0
2310 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	..	..	5 569	8 391	7 584	5 058	4 560	4 714	4 587
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	0	0	0	756	- 984	- 401	- 209	- 670	-1 988	-2 506
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	756	- 984	- 401	- 209	- 670	-1 988	-2 506
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	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	280 766	301 306	323 725
Special wage tax	0	61	0	22 391	30 225	33 090	40 283	51 865	58 320	61 482
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	1	1	1
General wage fees	0	0	2 018	27 603	52 898	74 207	153 839	228 899	242 985	262 241
4000 Taxes on property	712	2 424	26 630	39 890	36 228	36 509	43 852	52 203	55 007	50 654
4100 Recurrent taxes on immovable property	10	16	8 946	23 286	25 899	26 402	32 444	36 098	38 615	39 783
4110 Recurrent taxes on immovable property of households	0	0	3 877	13 321	13 474	11 666	13 320	17 008	17 560	18 361
Special tax on real estate	..	..	3 877	13 321	13 474	11 666	13 320	17 008	17 560	18 361
4120 Recurrent taxes on immovable property paid by agents other than households	10	16	5 069	9 965	12 424	14 736	19 124	19 090	21 056	21 422
Forestry levy	10	16	423	22	34	18	19	14	16	12
Special tax on real estate	0	0	4 646	9 943	12 390	14 718	19 105	19 076	21 040	21 410
4200 Recurrent taxes on net wealth	366	717	3 200	8 223	0	0	0	0	0	0
4210 Recurrent taxes on net wealth of individuals	361	702	3 135	8 043	..	..	..	..	..	..
4220 Recurrent taxes on net wealth of corporations	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	16 106	16 391	10 871
Taxes on financial and capital transactions	181	1 146	6 946	4 878	9 414	8 968	10 895	15 525	15 759	10 313
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	581	632	558
4500 Other non-recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 Other non-recurrent taxes on property on net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes on property other than on net wealth	..	..	..	..	..	..	..	..	..	..
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	652 909	717 486	727 496
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	11 808	58 474	181 587	284 182	387 956	439 050	495 695	630 360	694 959	705 428
5110 General taxes	4 147	34 643	112 399	199 606	286 211	326 685	383 002	499 497	552 379	552 643
5111 Value added taxes (VAT)	0	34 643	112 399	197 483	282 586	322 603	379 120	499 360	552 245	552 499
5112 Sales taxes	4 147	0	0	0	0	0	0	0	0	0
5113 Turnover and other general taxes on goods and services	0	0	0	2 123	3 625	4 082	3 882	137	135	143
5120 Taxes on specific goods and services	7 661	23 831	69 188	84 576	101 745	112 365	112 693	130 863	142 579	152 785
5121 Excises	5 953	19 941	55 332	70 313	84 873	91 470	91 534	108 745	118 626	129 088
Taxes on petrol and fuel	1 420	4 229	17 171	39 011	44 501	47 426	44 906	48 533	40 918	40 460
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	11 907	13 158	11 483
Tax on spirits	1 548	4 431	6 205	4 902	4 250	4 324	4 208	5 609	5 514	5 640
Tax on wine	149	930	2 922	3 567	4 001	4 589	5 654	6 635	6 495	6 771
Tax on beer and soft drinks	242	964	2 532	2 355	2 773	3 219	3 895	4 546	4 583	4 710
Tax on energy consumption	729	5 162	16 352	11 451	18 994	21 035	20 749	28 597	44 915	57 116
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	1 165	1 428	866
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	1 753	1 614	2 042
5122 Profits of fiscal monopolies	72	204	332	3 641	3 952	5 068	5 001	3 276	2 159	2 309
Alcohol monopoly wholesale	23	116	98	0	0	0	0	0	0	0
Alcohol monopoly retailing	49	88	234	80	296	302	198	376	159	409
Gaming monopoly retailing	0	0	0	3 561	3 657	4 766	4 803	2 900	2 000	1 900
5123 Customs and import duties	1 419	2 433	8 308	3 450	5 099	5 412	6 243	7 339	9 329	7 936
Customs	1 080	1 300	3 115	3 450	5 099	5 412	6 243	7 339	9 329	7 936
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	10 579	12 032	12 755
Betting tax	79	223	616	0	0	0	0	0	0	0
Advertisement tax	0	202	1 073	1 116	657	335	200	103	28	1
Tax on gambling	0	69	88	1 245	1 315	1 378	1 353	4 028	4 271	4 220
Other specific services	138	656	2 938	3 473	1 388	2 999	5 567	5 984	6 612	7 035
Tax on charter travelling	0	103	461	0	0	0	0	0	0	0
Tax on air travel	..	..	0	0	0	0	0	465	1 120	1 499
5127 Other taxes on international trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes on specific goods and services	0	0	0	1 339	4 460	5 702	2 795	925	434	697
5130 Unallocable between general taxes and taxes on specific goods and services	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods, or on permission to use goods or perform activities	663	3 760	7 122	7 433	13 083	16 400	18 752	22 549	22 527	22 069
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	663	3 760	7 122	7 433	13 083	16 400	18 752	22 549	22 527	22 069
5211 Recurrent taxes on motor vehicles, paid by households	336	1 241	2 003	4 969	7 414	8 550	10 897	10 815	10 655	10 011
5212 Recurrent taxes on motor vehicles, paid by others	313	2 476	5 055	2 464	5 669	7 850	7 855	11 735	11 872	12 058
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	14	43	64	0	0	0	0	0	0	0
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	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	2 617	3 294	2 057
6100 Other taxes paid solely by business	..	0	0	0	0	0	0	0	0	0
6200 Other taxes paid by other than business, or unidentifiable	..	422	1 264	1 479	1 768	1 421	1 356	2 617	3 294	2 057
Custom duties collected for the EU	..	..	..	3 450	5 099	5 412	6 243	7 339	9 329	7 936
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	2 336 817	2 493 410	2 562 206
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	30 070	26 919	40 071
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	2 366 887	2 520 329	2 602 277
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	2 366 887	2 520 329	2 602 277

.. Not available

The complete time series of tax revenue data for Sweden is available at: https://data-explorer.oecd.org/s/37j

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, 1965-2023

Million CHF

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	11 237	46 385	85 774	128 205	151 404	162 356	181 128	209 311	211 563	217 193
1000 Taxes on income, profits and capital gains	4 616	21 022	40 203	56 411	69 790	74 439	84 362	100 037	99 409	103 813
1100 Taxes on income, profits and capital gains of individuals	3 748	18 056	27 824	37 948	47 994	51 835	56 375	63 762	66 371	67 901
1110 On income and profits of individuals	3 547	17 622	27 824	37 948	47 994	51 835	56 375	63 762	66 371	67 901
Direct federal tax individuals	245	2 525	4 432	5 713	8 589	9 880	10 394	12 693	12 730	13 377
Military service exemption tax	35	103	135	163	138	155	173	182	167	168
Cantonal tax individuals	1 473	7 510	12 856	17 592	23 094	24 957	27 156	30 251	31 755	32 241
Municipal tax individuals	1 322	6 235	10 402	14 481	16 174	16 844	18 651	20 636	21 719	22 115
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	22 876	24 892	27 676
1210 On profits of corporates	801	2 818	6 300	11 323	16 161	16 378	19 432	22 876	24 892	27 676
Corporate direct federal tax	153	781	2 214	4 928	6 800	8 006	9 731	12 701	13 601	14 458
Corporate cantonal tax	363	1 230	2 576	3 989	6 098	5 445	6 294	6 585	7 329	8 773
Corporate municipal tax	285	807	1 510	2 406	3 263	2 927	3 407	3 590	3 962	4 445
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	13 399	8 146	8 235
Withholding tax	..	..	4 044	6 202	4 211	4 723	6 543	10 000	4 388	4 545
Property gains tax	..	..	2 035	938	1 424	1 502	2 013	3 399	3 758	3 690
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	50 655	52 285	53 663
2100 Employees SSC	716	4 833	9 341	14 491	16 369	17 581	20 542	24 123	24 594	25 302
2110 On a payroll basis of employees SSC	716	4 833	9 341	14 491	16 369	17 581	20 542	24 123	24 594	25 302
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	23 234	24 541	25 306
2210 On a payroll basis of employers SSC	747	4 897	9 350	14 504	16 383	17 608	20 574	23 234	24 541	25 306
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	3 299	3 149	3 055
2310 On a payroll basis of self/non-employed SSC	209	1 046	1 261	1 967	2 222	3 197	3 169	3 299	3 149	3 055
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	16 664	16 812	16 548
4100 Recurrent taxes on immovable property	78	304	447	735	895	968	1 138	1 414	1 447	1 434
4110 Households recurrent taxes on immovable property	78	304	447	735	895	968	1 138	1 414	1 447	1 434
Cantonal tax on buildings	20	71	125	187	265	286	349	435	440	450
Municipal tax on buildings	58	233	322	548	630	682	789	979	1 007	984
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	10 299	10 564	10 757
4210 Individual recurrent taxes on net wealth	420	1 383	2 194	3 972	5 309	5 576	6 606	8 703	9 014	9 126
Cantonal wealth tax	206	739	1 232	2 241	3 145	3 324	4 044	5 292	5 536	5 562
Municipal wealth tax	214	644	962	1 731	2 164	2 252	2 562	3 411	3 479	3 564
4220 Corporate recurrent taxes on net wealth	272	818	1 188	1 282	1 693	1 529	1 490	1 596	1 550	1 632
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	985	960	1 023
Municipal tax on capital	109	290	428	461	586	561	542	611	590	608
4300 Estate, inheritance and gift taxes	142	393	896	1 215	869	974	1 088	1 366	1 399	1 416
4310 Estate and inheritance taxes	142	393	896	1 215	869	974	1 088	1 366	1 399	1 416
Cantonal inheritance tax	128	361	820	1 118	774	886	964	1 195	1 292	1 308
Municipal inheritance tax	14	32	76	97	96	88	124	171	107	108
4320 Gift taxes	0	0	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	196	932	2 245	4 342	2 562	2 428	1 902	2 209	2 051	1 694
Cantonal transfer tax	48	245	115	144	182	182	177	265	259	234
Municipal transfer tax	21	103	39	52	42	50	52	79	79	77
Securities issuance	99	175	0	0	405	779	360	272	262	219
Securities trading	19	409	0	0	1 933	1 417	1 314	1 594	1 451	1 164
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	1 375	1 352	1 247
5000 Taxes on goods and services	3 843	10 689	17 894	28 285	34 168	36 539	38 542	40 897	42 009	42 106
5100 Taxes on production, sale, transfer, etc	3 582	9 863	15 975	25 302	30 669	32 264	33 771	35 527	36 462	36 913
5110 General taxes on goods and services	1 191	4 772	9 871	16 917	19 962	21 035	22 791	23 869	24 920	25 562
5111 Value added taxes	0	0	9 871	16 594	19 604	20 662	22 397	23 553	24 588	25 179
5112 Sales tax	1 191	4 772	0	323	358	373	393	316	331	383
Automobile duty	..	..	..	323	358	373	393	316	331	383
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	11 559	11 452	11 258
5121 Excises	1 016	3 427	4 604	6 810	7 805	8 295	8 056	8 462	8 209	7 995
Beer tax	26	33	0	0	107	112	114	107	115	112
Excises on tobacco	190	634	15	32	2 247	2 417	2 255	2 204	2 082	2 025
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	2 727	2 664	2 621
Additional fuel tax	229	1 263	1 753	2 020	2 071	2 082	1 905	1 811	1 755	1 707
Road tax	0	0	0	0	0	0	0	0	0	0
Mineral oil tax on combustibles	0	0	0	0	20	20	19	16	14	14
Automobile duty	0	0	0	0	0	0	0	0	0	0
Tax on distilled spirits	0	0	0	1	281	296	279	305	302	288
Electricity consumption tax	0	0	0	0	0	259	617	1 288	1 274	1 226
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	1 277	1 221	1 184
Import duties	972	923	1 201	1 096	1 040	1 079	1 056	1 277	1 221	1 184
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	1 820	2 022	2 079
Games in B casinos Confederation	2	2	2	37	449	381	272	248	353	364
Cantonal entertainment tax	17	37	23	27	39	101	67	46	66	67
Municipal entertainment tax	11	19	46	26	18	17	15	8	12	13
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	742	770	798
Lottery taxes	0	0	181	320	474	459	527	544	589	600
Other	0	0	0	20	193	199	204	232	233	237
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	99	90	93
5200 Taxes on use of goods and perform activities	261	826	1 918	2 983	3 499	4 276	4 771	5 370	5 547	5 193
5210 Recurrent taxes on use of goods and perform activities	261	826	1 918	2 983	3 499	4 276	4 767	5 353	5 500	5 155
5211 Recurrent taxes paid by households: motor vehicles	152	501	921	1 336	1 580	1 667	1 768	1 907	1 920	1 910
Paid by households in respect of motor vehicles	..	..	921	1 336	1 580	1 667	1 768	1 907	1 920	1 910
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	477	480	478
Paid by others in respect of motor vehicles	..	..	230	334	395	417	442	477	480	478
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	0	0	0	0	0	0
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	2 969	3 100	2 768
Hunting and fishing	9	20	0	0	0	0	0	0	0	0
Cantonal dog license	3	9	6	9	8	8	9	11	11	12
Municipal dog license	2	8	14	21	25	30	35	52	89	102
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	1 409	1 396	1 430
Environmental incentive fees	0	0	3	73	166	755	1 036	1 365	1 450	1 061
Royalties and concessions	0	0	42	53	64	84	101	131	155	162
Radio and television licences	..	..	703	1 124	1 228	1 285	1 351	1 400	1 337	..
5220 Non-recurrent taxes on use of goods and perform activities	0	0	0	0	0	0	5	17	48	38
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	1 057	1 047	1 064
6100 Paid solely by business	..	..	42	65	75	274	342	372	400	408
6200 Other taxes not solely paid by business	..	..	98	151	174	316	457	685	648	657
Exemption tax	..	..	98	151	174	187	190	203	204	206
Other	..	..	0	0	0	130	267	482	444	451
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	209 311	211 563	217 193
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	- 921	- 881	-1 030
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	208 390	210 682	216 164
Imputed social contributions	..	..	362	502	467	454	337	566	612	419
National Accounts: Taxes and all social contributions	..	..	85 895	127 974	150 935	161 689	180 407	208 956	211 293	216 583

.. Not available

The complete time series of tax revenue data for Switzerland is available at: https://data-explorer.oecd.org/s/37k

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, 1965-2023

Million TRY

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	0	1	79	40 263	203 053	287 873	586 722	1 662 669	3 144 266	6 163 076
1000 Taxes on income, profits and capital gains of individuals and corporations	0	0	26	11 890	48 197	61 317	119 144	397 629	863 918	1 480 362
1100 Taxes on income, profits and capital gains of individuals	0	0	21	8 954	34 447	40 392	85 756	219 656	356 464	694 044
1110 Taxes on income and profits of individuals	0	0	21	8 954	34 447	40 392	85 756	219 656	356 464	694 044
Income tax	0	0	21	8 954	34 447	40 392	85 756	219 656	356 464	694 044
1120 Taxes on capital gains of individuals	0	0	0	0	0	0	0	0	0	0
1200 Taxes on income, profits and capital gains of corporations	0	0	5	2 935	13 751	20 925	33 388	177 973	507 454	786 318
1210 Taxes on income and profits of corporations	0	0	5	2 935	13 751	20 925	33 388	177 973	507 454	786 318
Corporation tax	0	0	5	2 935	13 751	20 925	33 388	177 973	507 454	786 318
1220 Taxes on capital gains of corporations	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	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 (SSC)	0	0	15	7 543	44 052	71 696	170 282	481 163	767 544	1 631 425
2100 Social security contributions (SSC) by employees	0	0	6	2 712	17 867	26 934	64 214	182 733	296 029	619 667
2110 Social security contributions (SSC) by employees, payroll basis	..	..	..	2 712	17 867	26 934	64 214	182 733	296 029	619 667
2120 Social security contributions (SSC) by employees, income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Social security contributions (SSC) by employers	0	0	9	3 619	20 442	39 363	95 067	272 370	440 551	924 155
2210 Social security contributions (SSC) by employers, payroll basis	..	..	..	3 619	20 442	39 363	95 067	272 370	440 551	924 155
2220 Social security contributions (SSC) by employers, income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Social security contributions (SSC) by self-employed or non-employed	0	0	1	1 211	5 743	5 399	11 001	26 060	30 965	87 603
2310 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	..	..	1 211	5 743	5 399	11 001	26 060	30 965	87 603
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
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	70 179	109 473	183 931
4100 Recurrent taxes on immovable property	0	0	0	191	1 464	2 669	5 882	13 647	18 633	31 275
Real estate tax	0	0	..	191	1 464	2 669	5 882	13 647	18 633	31 275
4110 Recurrent taxes on immovable property of households	..	..	..	..	..	..	..	..	..	..
4120 Recurrent taxes on immovable property paid by agents other than households	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	23	40	75
4210 Recurrent taxes on net wealth of individuals	..	..	..	..	..	..	..	23	40	75
4220 Recurrent taxes on net wealth of corporations	..	..	..	..	..	..	..	0	0	0
4300 Estate, inheritance and gift taxes	0	0	0	15	125	215	435	2 255	2 886	4 238
Gift and inheritance tax	0	0	0	15	125	215	435	2 255	2 886	4 238
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	54 254	87 913	148 342
Stamp tax	0	0	2	818	3 642	5 083	12 045	28 203	41 945	82 602
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	24 739	44 018	61 593
Notary fees	0	0	0	40	389	388	690	1 312	1 950	4 147
4500 Other non-recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 Other non-recurrent taxes on property on net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes on property other than on net wealth	..	..	..	..	..	..	..	..	..	..
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	696 341	1 370 130	2 809 531
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	0	0	22	16 328	92 605	131 878	250 261	675 957	1 344 247	2 733 861
5110 General taxes	0	0	16	9 735	43 285	62 533	121 070	385 343	754 109	1 455 006
5111 Value added taxes (VAT)	..	..	14	9 735	43 285	62 533	121 070	385 343	754 109	1 455 006
5112 Sales taxes	..	..	0	0	0	0	0	0	0	0
5113 Turnover and other general taxes on goods and services	..	..	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	290 614	590 139	1 278 855
5121 Excises	0	0	1	4 718	39 111	57 285	105 922	205 351	419 791	928 197
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	66 372	167 142	441 234
Motor vehicles purchase tax	0	0	0	498	4 293	6 193	17 027	66 372	167 142	441 234
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	15 309	26 736	60 192
Petroleum consumption tax	0	0	0	3 269	22 052	31 697	50 830	31 292	76 765	172 835
Alcohol	..	..	0	0	0	0	0	22 785	43 702	69 040
Tobacco	..	..	0	0	0	0	0	67 620	101 275	176 591
Sugar-sweetened beverages	..	..	0	0	0	0	0	1 973	4 171	8 305
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	35 592	79 076	145 574
Customs duty	0	0	1	449	2 441	3 240	8 280	34 444	76 517	142 372
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	1 148	2 560	3 202
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	39 120	68 939	161 143
Bank, insurance transaction tax	0	0	1	997	3 149	3 571	9 172	33 029	58 639	132 742
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	6 092	10 300	28 402
5127 Other taxes on international trade and transactions	0	0	0	0	0	0	0	0	0	0
Foreign travel expenditures tax	0	0	..	..	..	..	..	..	..	..
5128 Other taxes on specific goods and services	0	0	0	416	46	4 736	4 734	10 550	22 332	43 940
5130 Unallocable between general taxes and taxes on specific goods and services	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods, or on permission to use goods or perform activities	0	0	0	572	4 161	5 374	9 703	20 384	25 883	75 670
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	0	0	0	359	4 161	5 374	9 703	20 384	25 883	75 670
Motor vehicles tax	0	0	0	359	0	5 374	9 703	20 384	25 883	75 670
5211 Recurrent taxes on motor vehicles, paid by households	..	..	..	0	0	0	0	0	0	0
5212 Recurrent taxes on motor vehicles, paid by others	..	..	..	359	4 161	5 374	9 703	20 384	25 883	75 670
Motor vehicles tax	..	..	..	302	3 521	5 033	8 949	18 836	23 627	70 253
Traffic fees	..	..	..	58	640	341	754	1 548	2 256	5 417
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	..	..	..	0	0	0	0	0	0	0
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	0	0	0	213	0	0	0	0	0	0
Building construction tax	..	0	..	0	..	..	..	..	..	..
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	13	2 658	6 417	5 924	8 750	17 357	33 201	57 827
6100 Other taxes paid solely by business	..	0	0	0	0	0	0	0	0	0
6200 Other taxes paid by other than business, or unidentifiable	..	0	13	2 658	6 417	5 924	8 750	17 357	33 201	57 827
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	7 580	13 559	27 895
Municipalities revenue	..	..	..	106	2 227	3 235	4 971	9 777	19 642	29 932
Total tax revenue on cash basis	0	1	79	40 263	203 053	287 873	586 722	1 654 956	3 144 266	6 163 076
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

The complete time series of tax revenue data for Türkiye is available at: https://data-explorer.oecd.org/s/37l

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, 1965-2023

Million GBP

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	10 945	81 153	202 368	359 489	509 243	515 463	611 818	782 247	888 340	947 974
Total tax revenue exclusive of taxes collected for the EU	..	..	200 520	357 359	506 828	512 518	608 731	..	..	..
1000 Taxes on income, profits and capital gains of individuals and corporations	4 050	30 651	79 576	142 341	201 337	192 772	212 727	295 156	335 437	377 468
1100 Taxes on income, profits and capital gains of individuals	3 618	23 868	59 506	104 136	151 157	147 019	168 901	227 872	254 474	285 936
Swiss bank tax	..	..	..	0	0	0	28	51	0	0
1110 Taxes on income and profits of individuals	3 615	23 376	57 614	101 925	147 309	144 502	163 291	215 709	239 049	269 172
Income tax	..	23 370	57 614	101 925	147 309	144 502	163 291	215 709	239 049	269 172
Surtax	..	6	0	0	0	0	0	0	0	0
1120 Taxes on capital gains of individuals	3	492	1 892	2 211	3 848	2 517	5 582	12 112	15 425	16 764
1200 Taxes on income, profits and capital gains of corporations	484	6 783	20 070	38 205	50 180	45 753	43 826	67 284	80 962	91 532
1210 Taxes on income and profits of corporations	484	6 510	18 994	35 874	46 846	44 858	42 409	66 091	79 737	90 230
Petroleum revenue tax	..	1 799	941	1 540	1 387	1 349	- 552	- 360	- 391	- 332
Supplementary petroleum duty	..	0	0	0	0	0	0	0	0	0
Corporation tax	..	4 712	18 053	34 334	44 745	42 866	42 341	65 701	79 344	89 775
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	750	784	787
Non fossil fuel obligation levy	..	0	0	0	124	75	25	0	0	0
1220 Taxes on capital gains of corporations	0	273	1 076	2 331	3 334	895	1 417	1 193	1 225	1 302
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	-52	0	0	0	0	0	0	0	0	0
2000 Social security contributions (SSC)	1 685	13 531	34 457	60 252	93 210	97 346	114 173	156 208	178 442	180 922
2100 Social security contributions (SSC) by employees	770	5 228	13 296	24 175	36 585	38 703	44 488	60 013	67 198	66 152
2110 Social security contributions (SSC) by employees, payroll basis	..	..	13 296	24 175	36 585	38 703	44 488	60 013	67 198	66 152
2120 Social security contributions (SSC) by employees, income tax basis	..	..	0	0	0	0	0	0	0	0
2200 Social security contributions (SSC) by employers	831	8 210	19 984	34 028	53 765	55 887	66 491	91 055	105 697	109 066
2210 Social security contributions (SSC) by employers, payroll basis	..	..	19 984	34 028	53 765	55 887	66 491	91 055	105 697	109 066
2220 Social security contributions (SSC) by employers, income tax basis	..	..	0	0	0	0	0	0	0	0
2300 Social security contributions (SSC) by self-employed or non-employed	75	317	1 177	2 049	2 860	2 756	3 194	5 140	5 547	5 704
2310 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	..	1 177	2 049	2 860	2 756	3 194	5 140	5 547	5 704
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	..	0	0	0	0	0	0	0	0
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	9	- 224	0	0	0	0	0	0	0	0
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	3 498	0	0	0	0	0	3 148	3 520	3 794
Selective employment tax	..	0	..	..	..	..	..	0	0	0
National insurance surcharge	..	3 498	..	..	..	..	..	0	0	0
Apprenticeship Levy	..	0	..	..	..	..	..	3 148	3 520	3 794
4000 Taxes on property	1 591	9 774	16 538	41 109	63 392	61 768	76 399	89 622	100 729	99 677
4100 Recurrent taxes on immovable property	1 228	8 665	13 462	30 527	44 891	50 028	58 019	64 599	71 821	75 417
4110 Recurrent taxes on immovable property of households	539	3 687	2 373	14 205	23 609	25 919	29 373	40 173	42 292	44 728
Northern Ireland rates paid to CG	..	37	113	141	265	335	323	436	444	464
Council tax	..	0	0	13 991	23 217	25 438	28 777	39 373	41 469	43 860
Rates paid to LA	..	3 650	2 260	73	127	146	273	364	379	404
4120 Recurrent taxes on immovable property paid by agents other than households	689	4 978	11 089	16 322	21 282	24 109	28 646	24 426	29 529	30 689
National non-domestic rates	..	0	7 542	14 912	19 358	21 602	25 834	21 289	26 367	27 547
Rates paid to LA	..	4 925	2 869	149	267	497	480	607	621	608
Northern Ireland rates paid to CG	..	53	115	207	353	361	335	346	349	353
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	508	510	536
Crossrail Business rates supplement	..	0	0	0	0	168	224	287	293	256
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Recurrent taxes on net wealth of individuals	..	..	..	..	..	..	..	..	..	..
4220 Recurrent taxes on net wealth of corporations	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	287	479	1 321	2 215	3 867	2 642	4 442	5 972	6 808	7 525
4310 Estate and inheritance taxes	287	479	1 321	2 215	3 867	2 642	4 442	5 972	6 808	7 525
Death duties	..	423	1 278	2 156	3 764	2 592	4 359	5 922	6 748	7 474
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	10	1
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	18 654	21 670	16 313
Stamp duties	..	630	1 755	8 367	14 634	9 098	13 791	18 654	21 670	16 313
4500 Other non-recurrent taxes on property	0	0	0	0	0	0	147	397	430	422
4510 Other non-recurrent taxes on property on net wealth	..	..	..	..	..	..	0	0	0	0
4520 Other non-recurrent taxes on property other than on net wealth	..	..	..	..	..	..	147	397	430	422
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	208 519	238 113	270 212	286 113
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	3 406	22 677	59 379	110 804	145 250	156 136	201 076	229 305	256 528	270 407
5110 General taxes	647	11 897	34 136	65 018	93 374	97 646	132 906	158 610	182 740	195 571
5111 Value added taxes (VAT)	0	11 897	34 136	65 018	93 374	97 646	132 906	158 121	182 084	194 875
Value added tax	..	11 893	33 620	64 918	93 348	97 565	132 790	158 121	182 084	194 875
Adj. to VAT contribution	..	4	516	100	26	81	116	0	0	0
Purchase tax	..	0	0	0	0	0	0	0	0	0
5112 Sales taxes	647	0	0	0	0	0	0	0	0	0
5113 Turnover and other general taxes on goods and services	0	0	0	0	0	0	0	489	656	696
Digital services tax	..	..	..	..	..	..	..	489	656	696
5120 Taxes on specific goods and services	2 759	10 780	25 243	45 786	51 876	58 490	68 170	70 695	73 788	74 836
5121 Excises	2 383	8 616	19 707	37 315	40 427	45 454	47 294	48 304	47 831	46 639
Beer	..	1 029	2 220	2 813	3 042	3 278	3 294	3 552	3 680	3 639
Wines, spirits, cider and perry	..	1 513	2 627	3 751	5 008	6 075	7 385	9 334	8 866	8 901
Tobacco	..	2 735	5 541	7 666	7 862	9 076	9 190	10 254	10 079	8 858
Hydrocarbon oil	..	3 327	9 302	23 041	24 512	27 013	27 415	24 828	24 849	24 905
Other excise duty	..	12	17	0	0	0	0	0	0	0
Soft Drinks Levy	..	..	0	0	0	0	0	336	357	336
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	4 678	5 635	5 187
Custom duties	..	..	..	1 800	2 074	2 933	3 077	0	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	4 533	5 490	5 042
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	14 514	13 784	16 883	18 624
Betting and gaming	..	456	1 022	1 522	959	1 092	2 053	2 427	2 631	2 738
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	790	2 951	3 768
Insurance premium tax	..	0	0	1 707	2 306	2 401	3 294	6 627	7 341	8 148
Bank Levy - Stability Fee Scheme	..	0	0	0	0	0	3 369	1 266	1 308	1 464
Pensions Protection Fund Levy	..	..	..	0	498	665	562	529	436	261
Light Dues	..	0	0	67	65	80	78	72	81	88
Bank of England Levy	..	..	..	0	0	0	0	0	0	0
Warm Homes Discounts (WHD) Levy	..	..	..	0	0	0	326	360	422	444
5127 Other taxes on international trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes on specific goods and services	0	600	2 641	559	1 906	2 021	3 143	3 929	3 439	4 386
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	845	782	582
Climate change levy	..	0	0	0	690	666	1 761	1 929	2 094	1 827
Aggregates levy	..	0	0	0	339	290	354	411	375	351
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	744	-10	1 353
Pension Protection Fund Levy	..	..	..	0	0	0	0	0	198	273
Plastic Packaging Tax	..	..	..	0	0	0	0	0	207	..
5130 Unallocable between general taxes and taxes on specific goods and services	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods, or on permission to use goods or perform activities	212	1 378	3 401	4 983	6 054	7 441	7 443	8 808	13 684	15 706
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	212	1 378	3 401	4 983	6 054	7 441	7 443	8 516	8 835	9 086
5211 Recurrent taxes on motor vehicles, paid by households	118	729	1 841	2 996	4 096	4 561	3 970	4 439	4 460	4 841
Motor vehicle duty	..	726	1 837	2 992	4 096	4 561	3 970	4 439	4 460	4 841
Boat licences	..	3	4	4	0	0	0	0	0	0
Visa and Citizenship Fees	..	..	..	0	372	774	812	1 211	1 805	..
5212 Recurrent taxes on motor vehicles, paid by others	74	588	1 134	1 614	1 288	1 279	1 929	2 607	2 869	2 913
Motor vehicle levy	..	588	1 134	1 614	1 288	1 279	1 929	2 607	2 869	2 913
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	20	61	426	373	670	1 601	1 544	1 470	1 506	1 332
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	24	6	39
Rail regulator fees	..	..	0	14	12	12	12	12	18	20
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	925	879	634
1936 Tithe Act payments	..	..	0	0	0	0	0	0	0	0
Air travel organiser license fees	..	..	0	0	0	45	55	29	60	72
Economic Crime Levy	..	..	..	0	0	0	0	0	63	87
Registers of Scotland	..	..	..	8	16	8	15	17	0	..
UK Emisions Trading Scheme (ETS)	..	..	..	0	0	0	0	0	4 347	..
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	0	0	0	0	0	0	0	292	4 849	6 620
UK Emissions Trading Scheme (ETS)	..	..	..	..	..	..	..	0	4 320	5 971
Immigration Skills Charge	..	..	..	..	..	..	..	292	529	649
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	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 Other taxes paid solely by business	..	..	0	..	..	..	..	..	..	..
6200 Other taxes paid by other than business, or unidentifiable	..	..	9 017	..	..	..	..	..	..	..
Community charge	..	..	9 017	..	..	..	..	..	..	..
Custom duties collected for the EU	..	..	..	1 800	2 074	2 933	3 077	..	..	..
Non-wastable tax credits against 1110	..	..	7 454	4 651	20 030	28 879	28 539	10 929	8 910	7 404
Tax expenditure component	..	..	6 973	1 233	4 414	5 542	2 571	984	803	667
Transfer component	..	..	481	3 418	15 617	23 338	25 968	9 945	8 107	6 737
Non-wastable tax credits against 1210	..	..	0	0	918	1 313	3 273	8 045	9 200	9 588
Tax expenditure component	..	..	0	..	654	915	1 136	2 773	3 052	3 090
Transfer component	..	..	0	..	264	398	2 137	5 273	6 148	6 498
Total tax revenue on cash basis	10 945	81 153	202 400	356 008	508 040	508 263	599 939	778 020	856 224	911 566
Total tax revenue on accrual basis	..	..	202 368	359 489	509 243	515 463	611 818	782 247	888 340	947 974
Additional taxes included in national accounts	..	..	1 323	2 390	5 044	5 969	8 507	12 213	13 382	14 420
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	3 757	3 854	3 757
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	40 449	42 994	46 023
Miscellaneous differences	..	..	0	0	0	0	0	0	0	0
National accounts, taxes and actual social contributions	..	..	213 952	371 215	537 984	549 106	649 057	838 666	948 570	1 012 174
Imputed social contributions	..	..	3 966	3 464	2 125	2 580	1 863	1 252	1 281	1 222
National accounts, taxes and all social contributions	..	..	217 918	374 679	540 109	551 686	650 920	839 918	949 851	1 013 396

.. Not available

The complete time series of tax revenue data for the United Kingdom is available at: https://data-explorer.oecd.org/s/37m

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, 1965-2023

Million USD

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
Total tax revenue	167 022	730 672	1 552 413	2 900 519	3 868 611	3 517 144	4 772 710	6 353 281	7 293 845	7 105 892
1000 Taxes on income, profits and capital gains of individuals and corporations	80 284	364 137	701 731	1 453 865	1 865 205	1 488 699	2 315 228	3 141 291	3 796 474	3 448 682
1100 Taxes on income, profits and capital gains of individuals	52 894	285 513	584 733	1 224 538	1 479 085	1 223 218	1 930 079	2 691 157	3 232 616	2 840 115
1110 Taxes on income and profits of individuals	50 401	272 879	552 859	1 088 967	1 326 736	1 163 737	1 754 568	2 246 486	2 960 829	2 584 848
Individual income tax federal	46 492	233 269	449 239	895 677	1 062 755	910 874	1 413 376	1 800 093	2 418 670	2 090 437
Individual income tax state and local govt.	3 909	39 610	103 620	193 290	263 981	252 863	341 192	446 393	542 159	494 412
1120 Taxes on capital gains of individuals	2 493	12 634	31 874	135 571	152 349	59 481	175 511	444 671	271 787	255 267
Capital gains federal	2 300	10 800	25 900	111 507	122 036	46 557	141 381	356 312	222 020	206 441
Capital gains tax state and local govt.	193	1 834	5 974	24 064	30 313	12 924	34 130	88 359	49 767	48 826
1200 Taxes on income, profits and capital gains of corporations	27 390	78 624	116 998	229 327	386 119	265 481	385 150	450 133	563 859	608 567
1210 Taxes on income and profits of corporations	26 745	73 586	106 134	170 835	330 597	240 445	337 631	386 341	521 802	570 698
Corporate income tax federal	24 861	60 525	85 736	144 590	281 040	198 698	288 486	286 724	371 511	417 407
Corporate income tax state and local govt.	1 884	13 061	20 398	26 245	49 556	41 747	49 145	99 617	150 292	153 292
1220 Taxes on capital gains of corporations	645	5 038	10 864	58 492	55 523	25 036	47 519	63 793	42 056	37 869
Capital gains tax corp. federal	600	4 143	8 776	49 506	47 200	20 689	40 602	47 344	29 943	27 697
Capital gains tax corp. state and local govt.	45	895	2 088	8 986	8 323	4 347	6 917	16 449	12 113	10 172
1300 Unallocable between taxes on income, profits and capital gains of individuals and corporations	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions (SSC)	22 192	159 763	396 972	683 104	907 357	917 409	1 125 493	1 432 161	1 559 665	1 670 315
2100 Social security contributions (SSC) by employees	8 459	67 022	173 860	305 555	400 941	406 404	502 103	659 006	717 843	770 668
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 Social security contributions (SSC) by employees, payroll basis	..	..	..	..	..	..	..	..	..	..
2120 Social security contributions (SSC) by employees, income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Social security contributions (SSC) by employers	12 703	87 019	204 102	343 184	456 602	461 702	561 936	700 135	758 159	813 209
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 Social security contributions (SSC) by employers, payroll basis	..	..	..	..	..	..	..	..	..	..
2220 Social security contributions (SSC) by employers, income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Social security contributions (SSC) by self-employed or non-employed	1 030	5 722	19 010	34 365	49 814	49 303	61 454	73 020	83 663	86 438
Federal old-age survivors trust	0	4 250	..	..	..	..	..	..	..	..
Federal disability insurance trust	1 030	733	..	..	..	..	..	..	..	..
Federal hospital insurance trust	0	739	..	..	..	..	..	..	..	..
2310 Social security contributions (SSC) by self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2320 Social security contributions (SSC) by self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2410 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, payroll basis	..	..	..	..	..	..	..	..	..	..
2420 Social security contributions (SSC) unallocable between employees, employers and self-employed or non-employed, income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	285	2 285	1 774	3 355	3 622	3 827
4000 Taxes on property	26 529	77 913	182 408	299 546	463 052	473 422	537 963	708 042	754 505	805 803
4100 Recurrent taxes on immovable property	22 918	68 499	161 533	254 669	403 688	438 588	489 332	639 461	676 670	728 348
4110 Recurrent taxes on immovable property of households	8 548	28 975	..	..	..	..	..	..	..	..
Property tax state and local	8 548	28 975	..	..	..	..	..	..	..	..
Other	0	0	..	..	..	..	..	..	..	..
4120 Recurrent taxes on immovable property paid by agents other than households	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 Recurrent taxes on net wealth of individuals	..	..	..	..	..	..	..	..	..	..
4220 Recurrent taxes on net wealth of corporations	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	3 447	8 425	15 755	35 640	31 927	19 699	25 548	34 344	40 907	42 737
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	23 139	25 064	21 998
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	23 139	25 064	21 998
4500 Other non-recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 Other non-recurrent taxes on property on net wealth	..	..	..	..	..	..	..	0	0	0
4520 Other non-recurrent taxes on property other than on net wealth	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	2 972	4 848	6 934	7 675	8 468	11 097	11 864	12 720
5000 Taxes on goods and services	38 017	128 844	271 301	464 004	632 713	635 329	792 251	1 068 433	1 179 579	1 177 266
5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services	33 300	111 810	235 233	404 093	540 291	546 710	694 964	928 824	1 021 355	1 018 713
5110 General taxes	8 016	51 328	125 575	221 358	301 403	295 123	373 249	522 349	581 337	593 951
5111 Value added taxes (VAT)	0	0	0	0	0	0	0	0	0	0
5112 Sales taxes	8 016	51 328	125 575	221 358	301 403	295 123	373 249	522 349	581 337	593 951
General sales - general receipts state and local	7 981	51 328	125 575	221 358	301 403	295 123	373 249	522 349	581 337	593 951
Other state and local	35	0	0	0	0	0	0	0	0	0
5113 Turnover and other general taxes on goods and services	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	406 475	440 018	424 763
5121 Excises	21 209	45 471	64 953	108 600	137 373	146 582	156 995	174 709	170 586	165 745
Alcohol taxes federal govt.	3 689	5 601	5 228	7 281	8 571	8 848	9 514	10 232	10 129	9 247
Tobacco taxes federal govt.	2 142	2 443	4 217	6 741	8 377	17 487	14 265	11 716	10 526	9 664
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. federal .government.	0	0	13 316	32 005	31 747	26 913	35 287	41 510	36 758	31 248
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	8 789	9 200	9 398
Tobacco taxes state and local govt.	1 386	3 874	6 009	8 726	16 433	18 611	17 973	19 032	17 784	16 425
Public utilities state and local govt.	871	5 888	11 814	17 989	27 879	28 892	28 043	27 742	30 328	30 887
Motor fuel taxes state and local govt.	4 331	9 822	20 792	31 373	38 682	39 634	44 743	55 688	55 861	58 876
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	89 101	102 333	81 633
Custom duties federal	1 442	7 436	17 490	21 123	28 793	28 603	38 123	89 101	102 333	81 633
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	39 079	43 843	49 152
Amusements state and local govt.	23	234	671	3 668	7 105	7 082	8 230	10 713	11 250	11 725
Parimutuels state and local govt.	386	731	0	0	66	34	27	44	52	54
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	27 634	31 009	34 874
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 international trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes on specific goods and services	0	0	18 320	39 155	49 083	52 760	97 989	103 586	123 257	128 233
5130 Unallocable between general taxes and taxes on specific goods and services	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods, or on permission to use goods or perform activities	4 717	17 034	36 068	59 910	92 422	88 619	97 287	139 608	158 223	158 552
5210 Recurrent taxes on use of goods, or on permission to use goods or perform activities	3 490	9 501	21 262	37 114	68 547	66 440	74 957	100 415	102 559	108 952
5211 Recurrent taxes on motor vehicles, paid by households	1 211	3 370	8 104	11 409	14 996	16 294	18 820	24 294	24 310	25 221
Motor vehicle registration. license state and local.	1 056	2 981	..	..	..	..	..	..	..	..
Motor vehicle operating. license state and local.	152	389	..	..	..	..	..	..	..	..
Other motor vehicle	3	0	..	..	..	..	..	..	..	..
5212 Recurrent taxes on motor vehicles, paid by others	937	2 343	3 564	6 688	8 484	9 108	10 697	13 919	13 997	14 550
Motor vehicle registration. license state and local.	937	2 343	..	..	..	..	..	..	..	..
Motor vehicle operating. license state and local.	0	0	..	..	..	..	..	..	..	..
5213 Recurrent taxes on use of goods, or on permission to use goods or perform activities, other than motor vehicles	1 342	3 788	9 594	19 017	45 067	41 038	45 441	62 203	64 252	69 182
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 international. 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 state and local.	528	1 388	3 147	6 736	10 658	9 473	6 605	9 673	9 925	10 153
Alcoholic beverage license tax state and local.	133	179	264	308	608	596	822	1 065	1 110	1 124
Public utilities license tax state and local.	30	130	270	395	1 903	1 468	1 689	1 793	1 756	1 736
Amusements license taxes state and local.	7	69	202	196	966	638	714	709	787	788
Occupation and business license state and local.	349	1 113	3 512	7 651	16 484	17 812	20 543	25 121	25 373	26 765
Wagering occupation tax federal	7	12	0	0	0	0	0	0	0	0
Other license taxes state and local.	10	69	2 118	3 619	14 302	10 900	14 906	23 647	25 113	28 422
Hunting and fishing license taxes state and local.	138	417	82	112	146	151	161	194	187	193
Other	0	0	0	0	0	0	0	0	0	0
5220 Non-recurrent taxes on use of goods, or on permission to use goods, or perform activities	1 227	7 533	14 806	22 796	23 875	22 179	22 330	39 193	55 665	49 600
Severance state and local govt.	503	4 167	5 224	5 285	12 895	11 751	9 833	18 305	31 348	23 365
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	20 888	24 317	26 235
5300 Unallocable between taxes on production, sale, transfer, leasing and delivery of goods and rendering of services and taxes on use of goods, or on permission to use goods, or perform activities	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	15	0	0	0	0	0	0	0	0
6100 Other taxes paid solely by business	..	0	..	..	..	..	..	..	..	..
6200 Other taxes paid by other than business, or unidentifiable	..	15	..	..	..	..	..	..	..	..
Non-wastable tax credits against 1110	..	..	6 155	36 511	90 439	171 630	156 656	562 230	452 130	279 297
Tax expenditure component	..	..	1 800	9 602	35 910	69 870	42 826	111 520	127 960	107 187
Transfer component	..	..	4 355	26 909	54 529	101 760	113 830	450 710	324 170	172 110
Non-wastable tax credits against 1210	..	..	..	..	..	250	577	300	340	300
Tax expenditure component	..	..	..	..	..	240	527	300	300	260
Transfer component	..	..	..	..	..	10	50	0	40	40
Unallocable transfer component	..	..	..	..	..	2 420	4 890	3 980	3 250	2 870
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	124 053	141 377	141 919
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National accounts, taxes and actual social contributions	..	..	1 564 132	2 923 081	3 920 246	3 578 977	4 847 596	6 477 334	7 435 222	7 247 811
Imputed social contributions	..	..	3 384	3 727	7 134	9 428	9 636	9 083	9 688	10 415
National accounts, taxes and all social contributions	..	..	1 567 516	2 926 808	3 927 380	3 588 405	4 857 232	6 486 417	7 444 910	7 258 227

.. Not available

The complete time series of tax revenue data for the United States is available at: https://data-explorer.oecd.org/s/37n

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	2021	2022	2023
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	30 734	38 744	41 764	50 380	62 829	66 439	71 374
Other taxes	0	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	32	135	141	206	256	338	320	358	373	366
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	1 580	9 335	17 904	30 940	39 000	42 102	50 700	63 187	66 811	71 740
Belgium, million EUR
Contribution under 2000 heading	2 018	10 798	23 386	34 865	45 929	50 674	58 812	65 580	71 113	77 094
Other taxes	0	171	644	5 375	13 659	16 772	12 292	23 415	22 931	26 383
Voluntary contributions to government	0	41	52	58	57	60	71	83	72	75
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	67 506	71 175	89 078	94 116	103 552
Canada, million CAD
Contribution under 2000 heading	854	10 649	29 653	53 109	73 722	76 787	96 371	120 986	133 231	151 974
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	120 986	133 231	151 974
Chile, million CLP
Contribution under 2000 heading	..	..	159 559	576 758	1 148 647	1 493 987	2 252 490	2 815 090	2 585 421	3 281 979
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	13 597 362	15 217 010	16 777 905
Total	..	..	487 661	2 598 389	4 957 305	6 902 690	11 166 905	16 412 451	17 802 431	20 059 884
Colombia, million COP
Contribution under 2000 heading	..	..	203 596	4 989 000	9 694 000	11 478 085	13 585 138	21 673 981	23 908 538	25 378 236
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	46 914 226	53 877 049	62 060 149
Total	..	..	203 596	4 989 000	28 361 073	38 832 579	44 697 703	68 588 208	77 785 587	87 438 385
Costa Rica, million CRC
Contribution under 2000 heading	..	..	33 990	297 069	885 053	1 450 531	2 305 133	3 605 731	3 925 692	4 192 080
Other taxes	..	..	..	..	..	..	..	..	..	..
Voluntary contributions to government	..	..	..	..	..	..	..	..	..	..
Compulsory contributions to private sector	..	..	..	..	..	..	..	..	..	..
Total	..	..	33 990	297 069	885 053	1 450 531	2 305 133	3 605 731	3 925 692	4 192 080
Czechia, million CZK
Contribution under 2000 heading	..	..	..	341 544	573 417	576 029	659 743	1004 804	1074 201	1 159 768
Other taxes	..	..	..	0	0	0	0	0	0	0
Voluntary contributions to government	..	..	..	1 099	974	661	386	573	618	692
Compulsory contributions to private sector	..	..	..	2 837	5 757	6 094	6 741	9 539	10 150	11 024
Total	..	..	..	345 480	580 148	582 784	666 871	1014 916	1084 969	1 171 483
Denmark, million DKK
Contribution under 2000 heading	690	710	101	8 453	2 030	2 280	1 874	2493	2 340	2 107
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	15 277	14 844	14 846
Compulsory contributions to private sector	145	554	1 278	1 445	4 526	3 847	2 946	3 326	3 599	2 837
Total	835	2 937	9 466	26 531	23 618	23 319	19 541	21 096	20 783	19 791
Estonia, million EUR
Contribution under 2000 heading	..	..	..	674	1 683	1 795	2 355	3 652	4 122	4 578
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	311	288	309
Total	..	..	..	674	2 024	1 918	2 689	3 962	4 410	4 887
Finland, million EUR
Contribution under 2000 heading	93	2 776	10 012	15 756	21 384	22 648	26 639	30 186	31 954	33 911
Other taxes	47	22	0	404	0	0	0	0	0	0
Voluntary contributions to government	0	262	632	236	228	254	303	261	246	232
Compulsory contributions to private sector	0	123	431	532	653	619	673	637	612	616
Total	140	3 183	11 075	16 928	22 265	23 521	27 615	31 084	32 812	34 759
France, million EUR
Contribution under 2000 heading	8 408	77 462	190 784	231 768	305 924	322 078	368 660	372 809	395 795	413 490
Other taxes	0	262	3 387	81 170	127 714	137 592	170 410	254 310	272 657	283 765
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	627 119	668 452	697 255
Germany, million EUR
Contribution under 2000 heading	19 876	98 659	170 449	299 440	320 750	354 320	424 842	534 374	567 082	604 323
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	7 937	8 295	8 355
Compulsory contributions to private sector	107	690	1 462	6 120	8 243	9 386	11 202	16 224	17 063	18 160
Total	21 929	107 791	184 914	328 889	350 402	368 808	442 112	558 535	592 440	630 838
Greece, million EUR
Contribution under 2000 heading	37	485	3 466	14 284	24 940	24 748	18 807	23 417	25 186	25 245
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	23 417	25 186	25 245
Hungary, million HUF
Contribution under 2000 heading	..	..	..	1 506 755	3 402 194	3 179 509	4 433 464	5 781 454	6 481 537	7 465 901
Other taxes	..	..	..	188 413	85 058	78 629	294 313	134 966	167 774	226 240
Voluntary contributions to government	..	..	..	1 273	1 762	1 693	1 229	963	1045	1219
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	5 917 383	6 650 356	7 693 360
Iceland, million ISK
Contribution under 2000 heading	5	102	3 607	19 680	39 594	63 599	79 707	97 414	115 564	131 613
Other taxes	0	1 047	20 571	26 732	52 444	77 472	97 987	277 008	239 643	243 798
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	207 998	238 749	265 011
Total	5	1 608	37 632	95 260	210 155	236 509	317 486	582 420	593 956	640 422
Ireland, million EUR
Contribution under 2000 heading	21	578	1 729	3 966	8 143	8 458	9 999	13 792	15 967	17 373
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	13 792	15 967	17 373
Israel, million ILS
Contribution under 2000 heading	..	..	..	27 565	37 909	45 343	59 561	79 602	88 845	93 818
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	44 300	49 400	52 600
Total	..	..	..	27 565	37 909	54 443	88 261	123 902	138 245	146 418
Italy, million EUR
Contribution under 2000 heading	1 881	22 976	87 256	141 400	198 742	209 096	214 326	242 042	255 192	263 046
Other taxes	0	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	0	0	0	432	536	533	728	870	810	840
Compulsory contributions to private sector	0	0	0	0	0	0	0	0	0	0
Total	1 881	22 976	87 256	141 832	199 278	209 629	215 054	242 912	256 002	263 886
Japan, billion JPY
Contribution under 2000 heading	1 344	18 178	34 613	47 968	53 325	54 461	64 464	73 702	75 528	78 335
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	73 702	75 528	78 335
Korea, billion KRW
Contribution under 2000 heading	..	73	3 760	22 759	53 588	69 090	104 693	162 209	176 747	188 692
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	162 209	176 747	188 692
Latvia, million EUR
Contribution under 2000 heading	..	..	..	669	1 774	1 553	2 030	3 192	3 610	4 072
Other taxes	..	..	..	12	51	37	81	142	167	190
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	3 335	3 778	4 262
Lithuania, million EUR
Contribution under 2000 heading	..	..	..	1 362	2 643	3 319	4 371	5 750	6 656	7 527
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	3 417	4 514	5 750	6 656	7 527
Luxembourg, million EUR
Contribution under 2000 heading	86	443	1 011	2 224	3 710	4 387	5 548	7 654	8 302	9 152
Other taxes	0	0	0	0	0	0	0	0	0	0
Voluntary contributions to government	0	0	4	18	18	28	38	58	67	78
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	7 712	8 369	9 229
Mexico, million MXN
Contribution under 2000 heading	..	109	17 165	138 223	236 727	277 459	409 249	612 175	681 672	761 511
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	363 552	417 476	505 958
Total	..	134	21 005	205 575	381 057	423 569	616 073	975 727	1099 148	1267 469
Netherlands, million EUR
Contribution under 2000 heading	3 342	26 641	39 075	64 522	77 072	82 732	96 426	112 666	120 769	125 900
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	112 666	120 769	125 900
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	401 990	428 306	471 103
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	401 990	428 306	471 103
Poland, million PLN
Contribution under 2000 heading	..	..	..	97 411	141 457	157 432	225 711	344 720	396 507	456 088
Other taxes	..	..	..	0	0	0	0	1525	1975	1 743
Voluntary contributions to government	..	..	..	0	0	0	49	48	50	50
Compulsory contributions to private sector	..	..	..	0	0	0	0	0	0	0
Total	..	..	..	97 411	141 457	157 432	225 760	346 293	398 532	457 881
Portugal, million EUR
Contribution under 2000 heading	22	531	4 026	10 168	14 305	15 462	16 182	22 471	24 785	27 727
Other taxes	0	1	29	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	22	532	4 055	10 168	14 305	15 462	16 182	22 471	24 785	27 727
Slovak Republic, million EUR
Contribution under 2000 heading	..	..	..	4 409	7 244	8 154	10 897	15 260	16 169	18 502
Other taxes	..	..	..	0	0	0	0	0	0	0
Voluntary contributions to government	..	..	..	0	22	31	11	29	28	22
Compulsory contributions to private sector	..	..	..	0	701	719	413	939	1093	1200
Total	..	..	..	4 409	7 968	8 904	11 321	16 229	17 290	19 723
Slovenia, million EUR
Contribution under 2000 heading	..	..	..	2 815	5 036	5 746	5 983	8 559	9 137	9 986
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	..	..	..	2 815	5 036	5 746	5 983	8 559	9 137	9 986
Spain, million EUR
Contribution under 2000 heading	350	10 682	36 722	74 683	127 088	127 235	122 835	163 824	172 308	189 018
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	931	930	892
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	164 755	173 238	189 910
Sweden, million SEK
Contribution under 2000 heading	4 851	74 647	205 867	306 974	388 505	384 668	404 851	489 876	518 438	550 079
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	30 070	26 919	40 071
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	519 946	545 357	590 150
Switzerland, million CHF
Contribution under 2000 heading	1 670	10 844	19 952	30 961	34 974	38 385	44 285	50 655	52 285	53 663
Other taxes	336	778	1 176	4 509	6 342	6 644	7 590	3 428	3 446	3 442
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	61 308	62 183	64 895
Total	4 606	21 727	41 924	65 002	83 535	91 004	104 765	115 391	117 914	122 000
Türkiye, million TRY
Contribution under 2000 heading	0	0	15	7 543	44 052	71 696	170 282	481 163	767 544	1631 425
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	481 163	767 544	1631 425
United Kingdom, million GBP
Contribution under 2000 heading	1 685	13 531	34 457	60 252	93 210	97 346	114 173	156 208	178 442	180 922
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	40 449	42 994	46 023
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	196 657	221 436	226 945
United States, million USD
Contribution under 2000 heading	22 192	159 763	396 972	683 104	907 357	917 409	1 125 493	1 432 161	1 559 665	1 670 315
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	124 053	141 377	141 919
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	1 556 214	1 701 042	1 812 234

.. Not available

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

 

	1965	1980	1990	2000	2007	2010	2015	2021	2022	2023
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	42	49	56
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	889	993	1131
2000+3000 Total	15	306	92	301	496	579	765	889	993	1131
Austria, million EUR2
2000 Social security contributions
Federal or Central government	48	230	337	620	1 244	1 532	1 828	2 388	2 459	2 663
State/Regional	13	166	337	694	994	1 183	1 394	2 041	2 199	2 387
Local government	17	145	292	705	1 041	1 284	1 521	2 026	2 145	2 361
Social Security Funds	11	79	48	179	206	229	268	309	327	344
Total	88	619	1015	2197	3485	4228	5010	6763	7129	7755
3000 Taxes on payroll and workforce
Federal or Central government	0	49	134	186	337	533	625	676	681	751
State/Regional	0	48	74	232	351	458	493	539	591	642
Local government	1	29	79	304	265	362	431	485	510	538
Social Security Funds	0	0	39	44	51	55	65	74	78	82
Total	1	125	326	766	1 003	1 408	1 615	1 775	1 860	2 013
2000+3000 Total	89	745	1 341	2 962	4 488	5 636	6 625	8 538	8 989	9 768
Belgium, million EUR
2000 Social security contributions
Federal or Central government	..	536	211	259	434	493	859	953	1013	1146
State/Regional	..	0	614	1 218	1 600	1 873	2 440	3 053	3 246	3 672
Local government	..	434	768	1 376	2 151	2 655	3 973	4 779	4 871	5 548
Social Security Funds	..	89	176	252	308	360	415	453	483	516
Total	..	1 059	1 769	3 105	4 493	5 381	7 686	9 237	9 612	10 883
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	9 237	9 612	10 883
Canada, million CAD
2000 Social security contributions
Federal or Central government	..	..	..	944	1 198	1 397	1 515	2 105	2 383	2 774
State/Regional	..	..	..	3 023	4 269	5 071	6 349	7 958	8 545	8 622
Local government	..	..	..	2 225	2 806	3 390	4 205	5 250	5 769	5 821
Social Security Funds	..	..	..	0	0	0	0	0	0	0
Total	..	..	..	6 192	8 273	9 857	12 070	15 313	16 697	17 217
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	0	0	0	0	0	0	0
State/Regional	..	..	..	173	234	328	362	439	528	571
Local government	..	..	..	0	0	0	0	0	0	0
Social Security Funds	..	..	..	0	0	0	0	0	0	0
Total	..	..	..	173	234	328	362	439	528	571
2000+3000 Total	..	..	..	6 365	8 507	10 185	12 432	15 752	17 225	17 788
Chile, million CLP
2000 Social security contributions
Federal or Central government	..	..	..	43 210	107 911	148 006	205 125	251 721	210 316	245 669
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	11 317	30 218	41 518	63 603	103 689	84 953	108 790
Social Security Funds	..	..	..	106	263	449	600	798	650	771
Total	..	..	..	54 633	138 392	189 974	269 328	356 208	295 920	355 231
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	356 208	295 920	355 231
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	2 114 229	2 318 852	2 730 364
Total	..	..	..	..	..	..	1 255 666	2 114 229	2 318 852	2 730 364
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	..	..	..	436 646	654 006	723 535	836 058
State/Regional	..	..	..	..	..	..	0	0	0	0
Local government	..	..	..	..	..	..	0	0	0	0
Social Security Funds	..	..	..	..	..	..	0	0	0	0
Total	..	..	..	..	..	..	436 646	654 006	723 535	836 058
2000+3000 Total	..	..	..	..	..	..	1 692 312	2 768 235	3 042 387	3 566 421
Costa Rica, million CRC
2000 Social security contributions
Federal or Central government	..	..	3 219	35 099	102 041	197 340	301 475	365 341	388 821	403 845
State/Regional	..	..	0	0	0	0	0	0	0	0
Local government	..	..	228	2 214	5 357	9 866	17 177	23 842	24 031	26 664
Social Security Funds	..	..	0	0	0	0	0	0	0	0
Total	..	..	3 447	37 313	107 398	207 206	318 652	389 183	412 852	430 510
3000 Taxes on payroll and workforce
Federal or Central government	..	..	91	2 666	5 320	12 405	17 321	23 077	23 233	23 117
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	23 077	23 233	23 117
2000+3000 Total	..	..	3 538	39 979	112 718	219 611	335 973	412 260	436 085	453 627
Czechia, million CZK
2000 Social security contributions
Federal or Central government	..	..	..	28 050	44 437	45 439	37 553	58 645	57 997	61 581
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	5 660	8 253	9 394	41 954	74 834	76 842	83 017
Social Security Funds	..	..	..	510	791	938	975	1 360	1 447	1 579
Total	..	..	..	34 220	53 481	55 771	80 482	134 839	136 286	146 178
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	134 839	136 286	146 178
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	558	611	708
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	48	155	173	232	373	413	488
Social Security Funds	..	..	..	0	1	3	4	10	11	12
Total	..	..	..	163	386	434	596	941	1034	1208
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	941	1034	1208
Finland, million EUR
2000 Social security contributions
Federal or Central government	..	61	196	908	1 057	1 138	1 229	1 213	1 282	1 383
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	170	1 709	2 786	4 061	4 347	4 868	4 575	4 677	4 972
Social Security Funds	..	9	34	75	88	89	109	126	131	139
Total	..	239	1 939	3 769	5 206	5 574	6 206	5 914	6 090	6 494
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	5 574	6 206	5 914	6 090	6 494
France, million EUR
2000 Social security contributions
Federal or Central government	..	3 834	7 919	10 876	13 023	13 656	14 199	15 992	16 642	17 590
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	1 683	5 419	10 053	15 435	17 509	20 815	22 435	23 536	24 542
Social Security Funds	..	2 761	6 979	10 827	14 035	15 427	17 344	19 714	20 375	21 268
Total	..	8 279	20 317	31 756	42 492	46 592	52 358	58 141	60 553	63 400
3000 Taxes on payroll and workforce
Federal or Central government	..	920	581	1016	1 856	1 896	2 117	2 485	2 591	2 782
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	23	103	308	522	656	814	994	1063	1 141
Social Security Funds	..	703	2 204	3 344	4 437	4 871	5 437	6 540	6 865	7 160
Total	..	1 646	2 889	4 669	6 815	7 424	8 368	10 019	10 519	11 083
2000+3000 Total	..	9 925	23 206	36 425	49 307	54 016	60 726	68 160	71 072	74 483
Germany, million EUR
2000 Social security contributions
Federal or Central government	775	1 324	2 376	1 554	1 802	2 114	2 363	3 643	3 920	4 071
State/Regional	293	2 611	4 647	5 664	6 053	6 790	7 717	10 231	10 421	10 421
Local government	325	3 140	5 791	6 920	8 542	9 748	11 022	15 270	16 004	16 592
Social Security Funds	1 495	456	767	1 806	2 070	2 384	2 755	3 540	3 619	3 704
Total	2 887	7 531	13 581	15 945	18 466	21 036	23 857	32 683	33 963	34 788
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	18 466	21 036	23 857	32 683	33 963	34 788
Greece, million EUR
2000 Social security contributions
Federal or Central government	..	..	124	510	1 045	1 176	1 160	2 374	2 397	2 417
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	0	124	286	341	339	442	421	421
Social Security Funds	..	..	0	99	268	200	74	60	62	57
Total	..	..	124	733	1 599	1 717	1 573	2 876	2 880	2 895
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	2 876	2 880	2 895
Hungary, million HUF
2000 Social security contributions
Federal or Central government	..	..	..	148 251	293 684	352 354	539 106	491 643	476 172	491 906
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	173 475	343 306	291 375	152 189	129 333	133 251	146 358
Social Security Funds	..	..	..	4 936	8 052	6 763	2 977	755	702	788
Total	..	..	..	326 661	645 042	650 492	694 272	621 731	610 125	639 052
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	13 901	7 287	5 419	12 876	21 296	21 446	26 112
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	25 990	11 928	9 275	3 357	5 346	6 612	6 821
Social Security Funds	..	..	..	406	162	194	110	0	0	0
Total	..	..	..	40 297	19 377	14 888	16 342	26 642	28 058	32 933
2000+3000 Total	..	..	..	366 958	664 420	665 380	710 614	648 373	638 183	671 985
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	164	422	869	740	932	1333	1487	1606
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	25	87	225	464	395	497	711	793	857
Social Security Funds	..	0	1	4	6	6	6	6	6	6
Total	..	46	149	651	1 339	1 140	1 435	2 050	2 287	2 469
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	651	1 339	1 140	1 435	2 050	2 287	2 469
Israel, million ILS
2000 Social security contributions
Federal or Central government	..	..	..	840	1 030	1 180	1 780	2 540	2 870	3 010
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	280	340	390	590	840	950	990
Social Security Funds	..	..	..	5	12	15	0	0	0	0
Total	..	..	..	1 120	1 370	1 570	2 370	3 380	3 820	4 000
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	2 330	3 600	4 180	5 650	7 230	7 380	7 660
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	780	1 120	960	1 290	1 650	1 690	1 750
Social Security Funds	..	..	..	5	12	15	0	0	0	0
Total	..	..	..	3 110	4 720	5 140	6 940	8 880	9 070	9 410
2000+3000 Total	..	..	..	4 230	6 090	6 710	9 310	12 260	12 890	13 410
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	..	..	..	37 084	47 948	51 408	50 065	54 690	54 722	55 806
Total	..	..	..	37 084	47 948	51 408	50 065	54 690	54 722	55 806
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	..	..	..	37 084	47 948	51 408	50 065	54 690	54 722	55 806
Japan, billion JPY
2000 Social security contributions
Federal or Central government	..	..	507	732	766	758	881	927	940	973
State/Regional	..	..	..	..	..	..	..	0	0	0
Local government	..	..	1 510	2 168	2 216	2 223	2 524	2 651	2 687	2 756
Social Security Funds	..	..	0	0	0	0	0	0	0	0
Total	..	..	2 017	2 900	2 982	2 981	3 405	3 578	3 627	3 729
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	3 578	3 627	3 729
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	354	418	490
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	354	418	490
Lithuania, million EUR
2000 Social security contributions
Federal or Central government	..	..	..	179	327	339	432	54	59	67
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	174	294	351	375	52	57	64
Social Security Funds	..	..	..	5	14	16	16	1	1	1
Total	..	..	..	358	635	705	823	107	117	132
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	705	823	107	117	132
Luxembourg, million EUR
2000 Social security contributions
Federal or Central government	..	..	257	273	413	488	648	864	918	986
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	2	4	4	4	4	4	4	4
Social Security Funds	..	..	7	11	12	13	17	24	26	28
Total	..	..	267	288	429	505	669	891	947	1018
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	891	947	1018
Mexico, million MXN
2000 Social security contributions
Federal or Central government	..	25	2 952	44 879	94 251	103 440	145 329	197 668	209 353	225 569
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	197 668	209 353	225 569
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	197 668	209 353	225 569
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	57 123	60 204	65 054
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	4 538	11 964	24 831	32 110	41 024	59 556	70 982	75 024	79 540
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	128 105	135 228	144 594
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	128 105	135 228	144 594
Poland, million PLN
2000 Social security contributions
Federal or Central government	..	..	..	4 566	6 023	6 643	9 840	13 857	15 209	17 621
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	6 756	9 856	11 411	14 796	20 642	22 654	25 736
Social Security Funds	..	..	..	279	426	499	518	810	919	1066
Total	..	..	..	11 601	16 305	18 553	25 154	35 309	38 782	44 423
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	35 309	38 782	44 423
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	620	810	1 082	1 645	1 709	1 953
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	130	427	515	658	1071	1 120	1 270
Social Security Funds	..	..	..	22	26	43	36	52	56	62
Total	..	..	..	642	1 073	1 368	1 776	2 767	2 886	3 285
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	1 073	1 368	1 776	2 767	2 886	3 285
Slovenia, million EUR
2000 Social security contributions
Federal or Central government	..	..	..	178	338	409	375	577	557	608
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	94	176	195	189	303	289	319
Social Security Funds	..	..	..	3	7	8	6	9	9	10
Total	..	..	..	275	521	612	571	889	856	936
3000 Taxes on payroll and workforce
Federal or Central government	..	..	..	56	77	6	7	14	12	17
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	..	29	36	3	4	5	5	7
Social Security Funds	..	..	..	1	2	0	0	0	0	0
Total	..	..	..	86	114	9	11	20	18	24
2000+3000 Total	..	..	..	361	636	621	582	909	874	960
Spain, million EUR
2000 Social security contributions
Federal or Central government	..	387	989	1 408	1 966	2 201	2 239	3 000	3 259	3 454
State/Regional	..	2	0	4 411	9 426	10 996	11 245	16 420	17 228	19 125
Local government	..	252	1 819	2 524	4 098	4 781	4 797	6 171	6 267	6 559
Social Security Funds	..	396	1 202	1 284	484	527	496	549	544	599
Total	..	1 037	4 010	9 627	15 974	18 505	18 777	26 140	27 298	29 737
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	26 140	27 298	29 737
Sweden, million SEK
2000 Social security contributions
Federal or Central government	..	7 543	12 430	21 153	25 164	24 729	25 707	30 730	32 141	34 678
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	18 149	49 298	66 215	83 877	82 141	85 373	102 727	105 516	111 258
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	133 457	137 656	145 936
3000 Taxes on payroll and workforce
Federal or Central government	..	..	1 527	3 453	5 394	6 912	12 326	17 612	18 680	20 408
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	..	..	6 060	10 808	17 980	22 958	40 935	58 877	61 324	65 476
Social Security Funds	..	..	0	0	0	0	0	0	0	0
Total	..	0	7 587	14 261	23 374	29 870	53 261	76 489	80 003	85 884
2000+3000 Total	..	25 692	69 315	101 628	132 414	136 740	164 340	209 947	217 660	231 820
Switzerland, million CHF
2000 Social security contributions
Federal or Central government	13	91	224	293	381	448	530	616	621	641
State/Regional	34	380	770	971	1 269	1 520	1 766	2 079	2 114	2 214
Local government	22	270	460	595	745	823	911	1042	1 065	1 111
Social Security Funds	2	21	4	14	18	23	26	29	31	31
Total	71	762	1 458	1 873	2 413	2 813	3 234	3 766	3 831	3 998
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	3 766	3 831	3 998
Türkiye, million TRY
2000 Social security contributions
Federal or Central government	..	..	9	3 619	20 442	39 363	95 067	272 370	440 551	924 155
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	272 370	440 551	924 155
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	272 370	440 551	924 155
United Kingdom, million GBP
2000 Social security contributions
Federal or Central government	87	920	2 134	3 164	5 886	6 488	7 862	12 625	14 475	15 356
State/Regional	..	..	..	..	..	..	..	..	..	..
Local government	83	926	1 957	2 956	4 896	5 375	4 623	5 544	6 368	6 418
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	18 169	20 843	21 774
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	18 169	20 843	21 774
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	30 803	31 756	34 118
State/Regional	699	7 585	19 802	32 814	44 061	45 936	49 105	61 720	64 213	68 810
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	92 523	95 969	102 928
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	92 523	95 969	102 928

.. 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.