Revenue Statistics in Latin America and the Caribbean 2025

5. Country tables, 1990-2023 – Tax revenues

In all of the following tables a (“..”) indicates not available. The main series in this volume cover the years 1990 to 2023.

Figures referring to 1991-99, 2001-04, 2006-09 and 2011-17 in Tables 5.1 to 5.27 have been omitted because of lack of space. The complete series are, however, available online at http://data-explorer.oecd.org/s/e1.

Table 5.1. Antigua and Barbuda

Details of tax revenue – Million XCD

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	..	268	426	660	823	820	731	804	912	967
1000 Taxes on income, profits and capital gains	..	38	62	92	78	79	87	83	71	107
1100 Taxes of individuals	..	0	23	33	0	1	0	0	0	0
1110 On income and profits	..	0	23	33	0	1	0	0	0	0
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	37	38	59	78	79	87	83	71	106
1210 On profits	..	37	38	59	78	79	87	83	71	106
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	0	0	0	0	0	0	0	0	0
2000 Social security contributions (SSC)	..	..	..	83	143	148	121	137	160	175
2100 Employees SSC	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	83	143	148	121	137	160	175
2410 On a payroll basis	..	..	..	83	143	148	121	137	160	175
2420 On an income tax basis	..	..	..	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	..	0	0	0	0	0	0	0	0	0
4000 Taxes on property	..	13	36	49	62	72	56	93	96	66
4100 Recurrent taxes on immovable property	..	0	0	18	21	29	18	24	32	25
4110 Households	..	..	..	18	21	29	18	24	32	25
Property tax	..	..	..	18	20	24	18	23	30	24
Land tax	..	..	..	0	1	2	0	0	2	1
Non-Citizens Undeveloped Land Tax	..	..	..	0	0	3	0	0	1	0
4120 Others	..	..	..	0	0	0	0	0	0	0
4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	13	36	32	41	43	38	69	64	41
Stamp duties	..	13	36	31	41	43	38	69	64	41
Other taxes on transactions	..	0	0	0	0	0	0	0	0	0
4500 Non-recurrent taxes	..	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	217	328	435	539	521	467	490	585	619
5100 Taxes on production, sale, transfer, etc	..	217	328	429	535	517	464	487	581	587
5110 General taxes	..	0	0	179	362	333	273	315	396	398
5111 Value added taxes	..	..	..	179	278	253	207	242	305	322
5112 Sales tax	..	..	..	0	84	80	66	74	91	76
5113 Other	..	..	..	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	217	328	250	173	185	191	171	186	189
5121 Excises	..	72	111	34	56	67	83	52	39	56
Consumption duties	..	72	103	31	53	64	79	48	35	46
Environmental tax	..	0	8	3	3	3	4	5	4	10
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	83	137	96	101	102	86	97	113	91
Import duties	..	57	71	79	97	98	82	93	110	88
Throughput Levy on Fuel Products	..	0	0	12	4	4	4	4	4	3
Other customs charges	..	26	66	5	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	..	53	78	54	16	15	22	22	33	42
Travel tax	..	4	5	4	7	7	3	3	7	1
Insurance levy	..	0	0	4	5	5	7	8	6	8
Money transfer levy	..	0	1	1	2	1	1	1	1	4
Other taxes on hospitality, transport and telecommunication services	..	49	73	44	2	2	11	9	20	29
5127 Other taxes on internat. trade and transactions	..	9	1	66	0	0	0	0	0	0
5128 Other taxes	..	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	0	0	6	3	4	3	3	4	31
5210 Recurrent taxes	..	..	..	6	3	4	3	3	4	31
5211 Paid by households: motor vehicles	..	..	..	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	3	2	2	2	2	2	2
5213 Paid in respect of other goods	..	..	..	2	1	2	1	1	2	29
5220 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	1	0	0
6000 Other taxes	..	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Year ending 31st December. The data are on a cash basis. The figures do not include local tax revenues because data are not available. Heading 2000: Social security contributions have been estimated since 2019. Heading 5112: The Revenue Recovery Charge, levied on all goods imported into or manufactured in Antigua and Barbuda, is classified under this heading according to the OECD classification described in the Interpretative Guide. Heading 5121: The environmental tax, levied on specific goods imported into or manufactured in Antigua and Barbuda, is classified under this heading according to the OECD classification described in the Interpretative Guide. Heading 5126: This heading includes tourism accommodation introduced in 2021.

Source: Ministry of Finance; Corporate Governance and Social Security Board.

Table 5.2. Argentina

Details of tax revenue – Million ARS

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	10 217	61 084	142 906	483 014	4 204 218	6 144 864	8 093 732	13 463 078	24 430 536	53 290 137
1000 Taxes on income, profits and capital gains	542	11 303	29 203	78 427	746 994	1 102 982	1 470 348	2 351 998	4 727 878	8 815 183
1100 Of individuals	141	3 937	8 192	23 980	297 200	433 621	639 749	1 020 223	2 091 474	4 143 024
1110 On income and profits	130	3 854	8 151	23 858	294 320	429 882	637 599	1014 929	2079 588	4 111 605
1120 On capital gains	11	82	41	122	2 880	3 739	2 150	5 295	11 886	31 420
1200 Corporate	357	6 575	19 602	50 664	401 270	589 993	751 117	1 136 121	2 390 528	4 205 785
1210 On profits	357	6 575	19 602	50 664	401 270	589 993	751 117	1 136 121	2 390 528	4 205 785
Corporate income taxes	198	5 956	18 494	49 012	399 210	587 272	750 222	1 136 067	2 389 953	4 204 681
Tax on assets	160	19	5	4	5	5	2	3	9	25
Tax on assumed minimum income	0	600	1 102	1 648	2 055	2 716	893	51	565	1 079
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	43	792	1 409	3 783	48 524	79 367	79 483	195 654	245 876	466 374
Non resident taxpayers	11	792	1 409	3 783	48 524	79 367	79 483	195 654	245 876	466 374
Other	33	-0	0	-0	0	0	0	0	0	0
2000 Social security contributions	2 583	9 670	17 400	102 460	914 436	1 225 664	1 548 052	2 398 126	4 331 972	9 723 087
2100 Employees	..	2 486	3 690	37 990	364 291	481 007	626 316	967 217	1 719 052	3 786 892
2110 On a payroll basis	..	2 486	3 690	37 990	364 291	481 007	626 316	967 217	1 719 052	3 786 892
2120 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2200 Employers	..	6 069	12 557	54 713	512 615	699 601	864 073	1 356 161	2 492 899	5 718 848
2210 On a payroll basis	..	6 069	12 557	54 713	512 615	699 601	864 073	1 356 161	2 492 899	5 718 848
2220 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	98	1 115	1 153	9 757	37 529	45 056	57 663	74 748	120 021	217 347
2310 On a payroll basis	98	1 115	1 153	9 757	37 529	45 056	57 663	74 748	120 021	217 347
2320 On an income tax basis	0	0	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	2 485	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	2 485	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	0	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	1 164	3 867	15 997	43 538	395 484	562 785	883 844	1 418 779	2 401 021	5 306 332
4100 Recurrent taxes on immovable property	419	1 809	2 837	5 035	66 035	87 589	113 268	171 394	262 053	434 854
4110 Households	0	0	0	0	0	0	0	0	0	0
4120 Others	419	1 809	2 837	5 035	66 035	87 589	113 268	171 394	262 053	434 854
4200 Recurrent taxes on net wealth	246	1 084	1 867	5 248	15 296	32 383	209 929	283 469	428 916	1 002 323
4210 Individual	3	1 024	1 813	5 147	14 517	31 184	207 382	278 770	421 969	987 942
Personal assets	0	1 024	1 813	5 147	14 517	31 184	207 382	278 770	421 969	987 942
Recurrent taxes on net wealth	3	0	0	0	0	0	0	0	0	0
4220 Corporate	242	60	55	101	778	1199	2547	4699	6947	14381
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	459	904	11 272	33 252	314 153	442 812	560 648	963 915	1 710 052	3 869 155
Immovable property transfers	0	54	116	539	5 935	5 575	4 958	9 796	14 368	31 718
Movable property transfers	44	0	0	0	0	0	0	0	0	0
Bank accounts' credits and debits	205	0	9 434	26 885	234 300	349 559	452 459	750 414	1 343 374	3 146 166
Stamp taxes	211	850	1 722	5 829	73 918	87 678	103 231	203 706	352 310	691 270
4500 Non-recurrent taxes	40	70	21	3	0	0	0	0	0	0
4510 On net wealth	0	0	0	0	..	..	..	..	..	..
4520 Other non-recurrent taxes	40	70	21	3	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	5 636	34 539	77 959	253 092	2 119 852	3 209 278	4 132 017	7 213 563	12 839 427	29 184 375
5100 Taxes on production, sale, transfer, etc	5 462	34 288	78 555	252 550	2 112 824	3 181 178	4 088 862	7 157 143	12 759 421	29 099 843
5110 General taxes	2 384	25 123	51 467	167 534	1 671 105	2 317 817	2 957 036	5 024 240	9 143 893	22 886 057
5111 Value added taxes	1 594	19 009	36 853	116 386	1 104 580	1 532 597	1 905 385	3 243 608	5 831 330	14 791 510
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	791	6 114	14 613	51 148	566 524	785 220	1 051 651	1 780 632	3 312 564	8 094 547
5120 Taxes on specific goods and services	3 077	9 166	27 088	85 016	441 719	863 362	1 131 826	2 132 902	3 615 528	6 213 786
5121 Excises	1 866	5 850	10 609	26 208	204 903	282 001	394 311	665 896	931 669	1 707 484
Alcoholic beverages	25	36	73	238	2 186	4 571	5 779	10 862	22 140	53 719
Non alcoholic beverages	25	90	189	501	3 700	6 415	8 520	15 274	28 044	63 319
Beers	0	50	131	212	4 626	1 695	15 523	27 401	43 535	102 664
Tobacco products	425	1 875	3 460	6 884	67 264	90 857	132 703	188 239	275 753	571 142
Liquid fuels and gas	1 073	3 478	6 017	15 269	116 409	161 666	195 659	356 273	431 487	526 432
Electricity	72	205	283	591	2 174	7 818	7 139	13 507	19 294	59 905
Motor vehicles	59	20	0	27	342	242	3 616	10 156	39 383	128 002
Other	189	96	456	2 485	8 202	8 736	25 372	44 185	72 033	202 300
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	219	1 976	3 877	11 428	107 178	163 076	199 737	371 011	639 130	1 343 737
Import duties	166	1 938	3 780	11 183	104 991	132 405	164 888	305 698	531 892	1 131 876
Import fees	53	38	96	246	2 187	30 671	34 848	65 312	107 238	211 861
5124 Taxes on exports	724	32	12 323	45 547	114 160	398 312	387 643	963 117	1649 418	1544 729
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	163	1 233	150	1 429	9 389	10 692	11 683	16 556	23 919	45 484
Insurance services	42	194	8	21	198	289	376	590	930	2 056
Financial services	32	855	2	0	0	0	0	0	0	0
Telephone services	82	33	110	936	4 722	4 312	4 497	5 910	7 498	13 409
Other specific services	7	151	31	472	4 469	6 090	6 809	10 055	15 491	30 019
5127 Other taxes on internat. trade and transactions	98	74	129	404	6 089	9 281	138 453	116 322	371 392	1572 353
5128 Other taxes	8	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	177	833	1 289	3 598	41 628	57 370	75 337	122 371	189 977	318 481
5210 Recurrent taxes	177	833	1 289	3 598	41 628	57 370	75 337	122 371	189 977	318 481
5211 Paid by households: motor vehicles	177	833	1 289	3 598	41 628	57 370	75 337	122 371	189 977	318 481
5212 Paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	0	0	0	0	0	0	0	0	0	0
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	-3	-583	-1 885	-3 056	-34 600	-29 270	-32 182	-65 950	-109 970	-233 950
6000 Other taxes	292	1 704	2 347	5 497	27 452	44 156	59 470	80 613	130 238	261 160
6100 Paid solely by business	0	354	757	2 093	16 052	20 635	29 169	31 500	39 721	68 791
Simplified system for small taxpayers		354	757	2 093	16 052	20 635	29 169	31 500	39 721	68 791
6200 Other	292	1 351	1 590	3 404	11 399	23 521	30 301	49 113	90 517	192 369
Tax debt payments	135	24	112	293	-8 646	-1 070	6 215	5 262	18 284	46 176
Special payments	79	6	1	0	0	0	0	0	0	0
Other national level	0	12	7	0	0	0	0	0	0	6
Other provincial level	78	1 309	1 469	3 110	20 045	24 591	24 086	43 851	72 233	146 186

.. Not available

Note: Year ending 31st December. The data are on a cash basis. The figures exclude local government tax revenues as the data are not available (but include provincial revenues). Heading 2000: The figures may be under-estimated as they exclude certain types of social security contributions for which data are not readily available. Heading 5212: In ECLAC data, property tax on motor vehicles is classified in category 4000. Heading 5300: The figures are negative as they represent general reimbursements of exports and specific taxes on goods and services. Heading 6200: The tax debt payments from 2016 include revenue following the implementation of a new voluntary disclosure regime in July 2016 (Law 27260).

Source: Subsecretaría de Ingresos Públicos, Dirección Nacional de Investigaciones y Análisis Fiscal, Ministerio de Hacienda (Undersecretary of Public Revenue, National Direction of Research and Fiscal Analysis, Ministry of Finance).

Table 5.3. Bahamas

Details of tax revenue – Million BSD

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	505	965	1 060	1 277	2 120	2 486	2 076	1 869	2 437	2 789
1000 Taxes on income, profits and capital gains	0	0	0	0	0	0	0	0	0	0
1100 Of individuals	0	0	0	0	0	0	0	0	0	0
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	0	0	0	0	0	0	0	0	0	0
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	66	115	136	167	284	287	226	258	278	315
2100 Employees	..	..	..	60	111	115	89	101	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	104	166	166	132	151	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	3	8	7	5	6	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	66	115	136	0	-1	-1	0	0	278	315
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	56	208	302	269	237	345	174	203	241	276
4100 Recurrent taxes on immovable property	19	32	54	92	124	109	100	143	147	162
4110 Households	0	0	0	0	0	0	0	0	0	0
4120 Others	19	32	54	92	124	109	100	143	147	162
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	37	176	248	177	114	235	74	60	94	115
Stamp Tax from Imports	0	102	112	15	0	0	0	0	0	0
Stamp Tax from Exports	0	0	0	0	0	0	0	0	0	0
All Other Stamp Tax	37	74	135	162	114	235	74	60	94	115
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	386	620	623	780	1 598	1 854	1 676	1 408	1 917	2 198
5100 Taxes on production, sale, transfer, etc	354	552	545	657	1 407	1 623	1 524	1 253	1 745	1 994
5110 General taxes	0	0	0	0	681	897	876	740	1 136	1 252
5111 Value added taxes	0	0	0	0	681	897	876	740	1 136	1 252
5112 Sales tax	..	..	..	..	0	0	0	0	0	0
5113 Other	..	..	..	..	0	0	0	0	0	0
5120 Taxes on specific goods and services	354	552	545	657	726	727	649	513	609	742
5121 Excises	0	0	0	188	257	242	206	176	47	3
Fuel surcharges	..	..	..	..	1	1	1	1	1	1
Other excises	..	..	..	..	255	241	205	175	45	1
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	289	435	413	348	270	284	224	192	249	249
5124 Taxes on exports	6	13	13	14	18	13	53	96	177	253
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	59	104	119	106	180	187	165	49	137	237
Departure tax	27	64	69	70	143	147	125	11	85	172
Gaming tax	27	20	25	10	37	40	40	38	51	64
Hotel occupancy tax	5	20	25	25	0	0	0	0	1	1
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	32	69	78	123	192	231	152	155	172	204
5210 Recurrent taxes	32	69	78	123	192	231	152	155	172	204
Motor vehicle tax	10	14	18	21	37	35	31	32	34	35
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	22	55	61	102	155	195	122	123	138	169
Company fees and registration	0	5	5	5	0	0	0	0	0	0
International business companies	0	17	15	19	0	0	0	0	0	0
Others	22	33	40	78	155	195	122	123	138	169
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	-4	21	-1	60	0	0	0	0	0	0
6100 Paid solely by business	0	0	0	0	..	..	..	..	..	..
6200 Other	-4	21	-1	60	..	..	..	..	..	..
Incentive acts and other refunds	-8	14	-15	11	..	..	..	..	..	..
Other taxes	4	7	15	49	..	..	..	..	..	..

.. Not available

Note: Fiscal year ending on 30th June. For example, the data for 2023 represent July 2022 to June 2023. The data are on a cash basis. The figures exclude local government tax revenues as the data are not available. Central government tax revenue data are preliminary for 2020-23. Heading 2000: The data are estimated for 2022 and 2023. Heading 2400: This heading includes refunds of social security contributions as reported by the National Insurance Board (NIB) before 2022. Heading 4400: This heading includes all stamp taxes. Heading 5111: A value added tax was enforced on 1st January 2015.

Source: The Central Bank of The Bahamas; Ministry of Finance of The Bahamas; National Insurance Board of The Bahamas; Centro Interamericano de Administraciones Tributarias (Inter-American Center of Tax Administrations).

Table 5.4. Barbados

Details of tax revenue – Million BBD

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	1 026	1 892	2 450	2 736	3 434	3 442	2 982	3 241	3 732	3 855
1000 Taxes on income, profits and capital gains	250	599	722	766	921	823	976	897	1 111	1 108
1100 Of individuals	140	293	306	395	482	455	308	385	407	447
1110 On income and profits	140	293	306	395	482	455	308	385	407	447
Personal income tax	140	293	306	395	482	455	308	385	407	447
Consolidation tax	0	0	0	0	0	0	0	0	0	0
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	95	269	360	294	355	309	613	451	624	563
1210 On profits	95	269	360	294	355	309	613	451	624	563
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	15	37	56	76	83	59	55	61	81	97
2000 Social security contributions	134	295	408	565	621	671	595	595	621	649
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	134	295	408	565	621	671	595	595	621	649
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	147	108	159	130	172	226	189	219	239	237
4100 Recurrent taxes on immovable property	46	95	137	118	161	215	182	205	217	219
Property tax	46	95	137	118	161	215	182	205	217	219
Municipal solid waste tax	0	0	0	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	101	13	22	12	11	11	8	13	22	18
Stamp duties	101	13	22	12	11	11	8	13	22	18
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	495	889	1 161	1 276	1 719	1 723	1 223	1 531	1 761	1 861
5100 Taxes on production, sale, transfer, etc	424	788	1 035	1 105	1 599	1 607	1 171	1 459	1 686	1 754
5110 General taxes	197	492	683	768	990	967	706	885	1 023	1 096
5111 Value added taxes	0	492	683	768	941	967	706	885	1 023	1 096
5112 Sales tax	197	0	0	0	49	0	0	0	0	0
Social responsibility levy	0	0	..	..	49	0	..	..	..	..
Consumption tax	197	0	..	..	0	0	..	..	..	..
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	227	296	353	337	608	640	465	575	663	659
5121 Excises	91	175	172	146	271	251	154	212	247	229
Excises	0	160	172	146	271	251	154	212	247	229
Levies	91	15	0	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	118	121	180	191	282	314	256	291	323	334
Import duties	118	121	180	191	214	232	192	221	242	257
Fuel tax	0	0	0	0	69	82	64	70	81	77
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	17	1	0	0	55	76	55	71	93	96
Hotel and restaurant tax	17	1	..	..	0	0	0	0	0	0
Banks and other asset tax	0	0	..	..	45	47	46	46	53	54
Room rate levy	0	0	..	..	10	28	10	25	40	42
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	71	101	126	171	121	115	52	72	75	107
5210 Recurrent taxes	71	101	126	171	121	115	52	72	75	107
5211 Paid by households: motor vehicles	0	0	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	71	101	126	171	121	115	52	72	75	107
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Year ending 31st March, except for social security contributions which use calendar year. For example, the data for 2023 represent April 2023 to March 2024. The data are on a cash basis, except for social security contributions which are on an accrual basis. The figures exclude local government tax revenues as the data are not available. Heading 1300: This heading includes withholding taxes levied on both individuals and corporate entities. Heading 2000: Social security contributions refer to contribution income of National Insurance Scheme. The values for 2021-23 are the government projections under the best estimate scenario in the 17th Actuarial Review of the National Insurance Fund. Heading 5213: This heading includes miscellaneous indirect taxes levied on a recurrent basis such as revenues from various licences.

Source: The Central Bank of Barbados; National Insurance Board of Barbados.

Table 5.5. Belize

Details of tax revenue – Million BZD

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	178	318	495	740	1 129	1 153	935	1 128	1 334	1 504
1000 Taxes on income, profits and capital gains	37	76	129	248	286	291	237	224	308	349
1100 Of individuals	21	19	35	52	101	105	92	78	111	126
1110 On income and profits	21	19	35	52	101	105	92	78	111	126
Income tax (PAYE)	20	19	35	52	101	105	92	78	111	126
Income tax on individuals	1	0	0	0	0	0	0	0	0	0
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	12	51	90	189	173	174	134	126	178	209
Income tax (companies)	12	1	0	51	3	3	1	0	7	0
Income tax (business tax)	0	51	90	138	170	171	133	126	171	209
Income tax (supplemental petroleum tax)	0	0	0	0	0	0	0	0	0	0
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	4	6	4	7	12	12	11	20	18	13
Income tax (arrears)	4	3	1	1	3	2	2	2	2	1
Income tax (withholding)	0	3	2	6	10	10	9	18	16	12
2000 Social security contributions	10	18	50	60	87	100	110	117	144	164
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	10	18	50	60	87	100	110	117	144	164
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	34	13	27	23	49	39	34	63	57	73
4100 Recurrent taxes on immovable property	1	2	6	7	6	7	7	9	8	7
4110 Households	1	2	6	7	6	7	7	9	8	7
4120 Others	0	0	0	0	0	0	0	0	0	0
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	0	0	0	0	0	0	0	0	0
4320 Gift taxes	..	0	0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	33	11	22	16	44	32	27	54	50	66
Stamp duties on customs	28	0	0	0	0	0	0	0	0	0
Stamp duties (other departments)	5	11	22	16	44	14	3	8	3	2
Stamp duties (land transactions)	0	0	0	0	0	18	24	46	47	64
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	97	211	288	409	707	723	553	724	825	918
5100 Taxes on production, sale, transfer, etc.	94	207	282	400	696	712	546	715	815	910
5110 General taxes	0	82	131	199	317	323	244	306	381	421
5111 Value added taxes	0	0	0	199	317	323	244	306	381	421
5112 Sales tax	..	82	131	0	0	0	0	0	0	0
5113 Other	..	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	94	125	151	200	379	389	302	409	433	488
5121 Excises	35	47	57	31	193	194	155	192	169	229
Revenue replacement duty	18	39	57	7	1	1	1	1	1	1
Excise duties	17	8	0	22	191	192	151	191	168	227
Excise on locally refined petroleum products	0	0	0	0	1	0	3	0	0	0
Excise on locally extracted crude oil	0	0	0	1	1	1	0	0	0	0
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	50	64	80	144	139	137	105	159	192	187
Import duties	50	64	80	123	98	95	71	109	132	128
Environmental tax	0	0	0	21	41	42	34	49	60	58
Imports into EPZs	0	0	0	0	0	0	0	0	0	0
5124 Taxes on exports	0	0	0	0	0	0	2	0	0	1
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	0	0	0	0	0	0	0	1	0	0
5127 Other taxes on internat. trade and transactions	8	14	15	25	47	59	40	57	72	72
Goods in transit - administration charge	3	1	1	1	1	1	1	1	2	3
Goods in transit - social fee	0	5	4	8	23	22	17	23	29	24
Taxes on foreign currency transactions	6	8	9	16	23	35	21	33	41	46
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	3	4	6	9	11	11	7	9	11	9
5210 Recurrent taxes	3	4	6	9	11	11	7	9	11	9
5211 Paid by households: motor vehicles	2	3	5	3	5	5	5	6	6	6
5212 Paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	1	1	1	6	6	5	2	3	4	3
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Year ending 31st March. For example, the data for 2023 represent April 2023 to March 2024. The data are on a cash basis. The tax revenue data for 2023 represent the revised estimates for the 2023/24 fiscal year reported in the Approved Estimates of Revenue and Expenditure for Fiscal Year 2024/2025. Heading 2000: Social security contributions refer to total contributions to the Social Security Fund excluding government contributions to the National Health Insurance (NHI) fund. The government contributions are government subsidies to the social security system and hence are not considered as tax revenues according to the OECD classification described in the Interpretative Guide. Figure for 2023 is estimated. Heading 4400: This heading includes all stamp duties.

Source: Ministry of Finance of Belize; Social Security Board Belize.

Table 5.6. Bolivia

Details of tax revenue – Million BOB

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	1 005	9 151	15 370	31 549	69 535	69 785	56 088	63 203	72 013	74 419
1000 Taxes on income, profits and capital gains	68	1 209	2 383	6 294	10 591	11 356	7 402	7 644	10 397	9 008
1100 Of individuals	68	214	214	263	525	518	470	457	502	883
1110 On income and profits	68	214	214	263	525	518	470	457	502	883
Value added supplementary scheme	62	161	187	237	475	464	426	423	476	844
Fiscal notes on value added supplementary scheme	6	52	27	26	50	53	44	33	25	40
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	0	995	2 169	6 031	10 066	10 838	6 931	7 187	9 896	8 124
1210 On profits	..	995	2 169	6 031	10 066	10 838	6 931	7 187	9 896	8 124
Corporate tax	..	804	1 872	5 089	9 165	9 724	6 465	6 986	9 209	7 778
Fiscal notes on corporate tax	..	191	297	942	901	1 115	467	201	686	346
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	0	666	936	5 265	16 767	17 500	16 494	16 814	17 351	17 908
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	666	936	5 265	16 767	17 500	16 494	16 814	17 351	17 908
2410 On a payroll basis	..	666	936	5 265	16 767	17 500	16 494	16 814	17 351	17 908
2420 On an income tax basis	..	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	1	3	640	367	543	522	421	743	767	570
4100 Recurrent taxes on immovable property	0	0	0	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	241	205	180
4210 Individual	..	..	..	..	..	..	..	241	205	180
4220 Corporate	..	..	..	..	..	..	..	0	0	0
4300 Estate, inheritance and gift taxes	1	3	7	20	0	0	0	0	0	0
4310 Estate and inheritance taxes	1	3	7	20	0	0	..	..	..	..
4320 Gift taxes	0	0	0	0	0	0	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	633	347	543	522	421	502	561	389
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	907	6 656	10 457	17 791	35 215	34 187	25 866	32 190	36 806	38 386
5100 Taxes on production, sale, transfer, etc.	907	6 656	10 457	17 791	35 215	34 187	25 866	32 190	36 806	38 386
5110 General taxes	584	3 953	7 018	12 541	25 615	25 405	19 124	24 307	27 953	29 137
5111 Value added taxes	432	2 949	5 314	10 259	20 977	20 391	15 146	19 237	22 027	23 155
VAT (internal market)	178	1 204	1 937	4 100	10 155	10 000	7 692	9 452	9 608	9 389
VAT (imports)	178	1 445	2 637	5 193	9 387	8 594	6 522	7 950	8 983	8 752
VAT fiscal notes (internal market)	56	223	584	581	411	271	336	417	659	643
VAT fiscal notes (imports)	20	76	156	385	1 024	1 526	596	1 418	2 776	4 372
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	151	1 005	1 704	2 282	4 638	5 014	3 978	5 070	5 926	5 982
Transactions tax	136	943	1 455	2 174	4 547	4 652	3 446	4 309	4 804	4 804
Fiscal note on transactions tax	15	62	250	107	92	362	531	761	1 122	1 178
5120 Taxes on specific goods and services	324	2 702	3 439	5 250	9 600	8 782	6 742	7 883	8 853	9 249
5121 Excises	118	2 047	2 604	3 658	6 191	5 187	4 563	4 820	4 807	4 808
Excises (internal market)	61	244	209	933	1 649	1 456	1 225	1 359	1 234	1 470
Excises (Imports)	22	298	208	379	1 091	785	561	699	803	917
Special tax on hydrocarbons and derivatives	0	1 348	1 529	1 070	3 076	1 911	1 697	1 977	800	288
Fiscal notes on excises	35	118	309	155	272	442	315	328	571	435
Fiscal notes on special tax on hydrocarb. and deriv.	0	40	350	1 121	103	594	765	456	1 400	1 699
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	204	640	803	1 545	3 185	3 376	2 091	3 004	3 934	4 314
Customs and import duties	163	616	777	1 504	2 937	2 976	1 998	2 567	2 936	3 195
Fiscal notes on customs and import duties	41	24	26	41	248	399	93	437	999	1 119
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	15	32	47	224	218	89	60	112	126
Air departure tax	2	15	32	47	128	130	42	30	69	84
Tax on gambling	0	0	0	0	96	88	47	30	42	42
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	0	0	0	0	0	0	0	0	0	0
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	30	617	954	1 832	6 419	6 220	5 905	5 812	6 692	8 548
6100 Paid solely by business	4	6	4	12	33	36	25	29	30	40
Simplified tax regime	3	6	4	12	33	36	25	29	30	40
Integrated tax system	1	0	0	0	0	0	0	0	0	0
6200 Other	26	611	949	1 819	6 386	6 184	5 880	5 783	6 662	8 508
Municipal taxes	0	575	762	1 381	3 561	3 203	2 715	2 815	3 166	3 378
Other taxes	20	35	178	422	2 784	2 866	3 107	2 923	3 442	4 948
Fiscal notes on other taxes	3	0	5	3	9	88	32	11	21	146
Unified agricultural regime	2	1	5	14	32	28	27	34	33	36

.. Not available

Note: Year ending 31st December. The data are on a cash basis. The figures exclude local government tax revenues for the period 1990-1993 as the data are not available. Revenue data are preliminary for 2021-23. Heading 1210: Corporate tax under heading 1210 includes revenues from IUE (corporate tax), IUE-RE (corporate tax remittances) and IUM (mining profits). Fiscal notes on corporate tax include fiscal notes on IUE and IUM. Heading 2000: The figures include social security contributions to Bolivia’s pension system and healthcare related funds. Contributions to the pension system between 1997 and 2009 are excluded because Bolivia’s pension system was private during this period. Heading 4210: This heading includes the tax on large fortunes (IGF). This tax is levied on net wealth of natural persons and was introduced in 2020. Heading 5113: This heading includes IT (transactions tax), its fiscal notes as well as the Special Integrated System of Transition for Entrepreneurs (SIETE-RG). Heading 5127: This heading includes IVME (tax on the sales of foreign currency). Heading 6200: Other taxes include revenues from "conceptos varios" (miscellaneous concepts), programa transitorio (transitional programme) and otros ingresos en efectivo (other cash revenue). Fiscal notes on other taxes include fiscal notes on "conceptos varios".

Source: Ministerio de Economía y Finanzas Públicas de Bolivia (Ministry of Economy and Public Finance of Bolivia); Servicio de Impuestos Nacionales (National Tax Service); Aduana Nacional de Bolivia (National Customs of Bolivia); Caja Nacional de Salud (National Health Fund).

Table 5.7. Brazil

Details of tax revenue – Million BRL

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	3	352 456	709 249	1 234 095	2 240 335	2 359 475	2 317 334	2 892 731	3 279 885	3 474 257
1000 Taxes on income, profits and capital gains	1	68 667	149 063	258 738	490 734	537 894	525 627	698 098	908 977	940 529
1100 Of individuals	0	3 406	46 766	87 828	196 255	221 730	225 912	262 008	303 926	331 196
1110 On income and profits	0	3 406	46 766	87 828	196 255	221 730	225 912	262 008	303 926	331 196
Withholding income tax (IRRF)	0	0	39 870	71 579	163 742	184 030	186 211	208 219	248 866	275 818
Other personal income taxes	0	3 406	6 896	16 248	32 513	37 700	39 701	53 788	55 059	55 378
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	0	25 430	72 455	128 255	194 814	207 505	200 032	322 527	437 358	399 090
1210 On profits	0	25 430	72 455	128 255	194 814	207 505	200 032	322 527	437 358	399 090
Corporate income tax	0	16 680	47 455	82 474	119 063	127 130	122 679	210 058	281 264	254 087
Social contribution on net profits (CSLL)	0	8 750	25 001	45 780	75 751	80 374	77 352	112 469	156 093	145 003
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	39 831	29 842	42 656	99 666	108 659	99 684	113 564	167 693	210 244
Withholding tax on non-resident income (remittances abroad)	..	..	6 183	11 537	35 331	39 293	39 602	44 400	55 493	66 718
Withholding tax on capital income	..	..	19 976	24 887	53 585	57 184	48 346	55 576	97 047	123 816
Withholding tax on other income	..	..	3 682	6 232	10 749	12 182	11 736	13 588	15 154	19 710
2000 Social security contributions	1	83 469	168 298	316 530	584 640	616 961	610 312	694 877	797 991	874 486
2100 Employees	..	..	39 070	75 509	139 610	147 749	151 462	172 434	196 952	..
2110 On a payroll basis	..	..	39 070	75 509	139 610	147 749	151 462	172 434	196 952	..
2120 On an income tax basis	..	..	0	0	0	0	0	0	0	..
2200 Employers	0	18 709	128 843	240 280	429 838	457 463	447 791	508 937	585 739	175 433
2210 On a payroll basis	0	18 709	128 843	240 280	429 838	457 463	447 791	508 937	585 739	175 433
2220 On an income tax basis	0	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	1	64 760	385	741	15 192	11 749	11 059	13 505	15 300	699 053
2410 On a payroll basis	1	64 760	385	741	15 192	11 749	11 059	13 505	15 300	699 053
2420 On an income tax basis	0	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	0	5 437	10 417	21 348	42 223	42 907	40 397	47 320	54 762	61 267
Payroll-based contribution to education	0	2 791	5 762	11 049	21 979	21 977	21 086	23 833	27 024	30 441
"S" System contributions	0	2 646	4 470	9 925	19 820	20 549	18 970	23 103	27 273	30 826
Other payroll taxes	0	0	185	374	423	381	340	384	465	0
4000 Taxes on property	0	23 524	49 011	53 495	101 560	112 641	92 120	141 844	155 806	167 650
4100 Recurrent taxes on immovable property	0	4 753	11 026	18 367	46 187	50 386	47 830	59 286	64 501	69 559
Tax on rural land property (ITR)	0	234	273	485	1 419	1 630	1 761	2 167	2 594	3 041
Tax on urban land property (IPTU)	0	4 519	10 753	17 882	44 769	48 756	46 069	57 119	61 907	66 518
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	329	816	2 518	7 330	8 582	8 521	12 330	12 874	14 714
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	18 442	37 169	32 610	48 042	53 673	35 769	70 228	78 432	83 377
Tax on financial operations (IOF)	0	3 096	5 966	26 571	36 615	40 945	21 949	49 024	58 989	61 716
Tax on real estate property transfers (ITBI)	0	950	2 201	6 050	11 424	12 762	13 820	21 227	19 442	21 660
Other	0	14 396	29 001	-12	3	-34	-1	-23	0	0
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	2	169 181	331 777	583 504	1 020 915	1 049 071	1 048 885	1 310 448	1 362 256	1 415 025
5100 Taxes on production, sale, transfer, etc	2	163 887	319 259	556 739	968 526	997 208	994 090	1 244 306	1 288 939	1 335 278
5110 General taxes	1	136 743	277 011	484 000	854 955	881 936	872 412	1 088 855	1 146 720	1 193 321
5111 Value added taxes	1	82 279	153 976	268 117	479 310	507 053	522 690	652 284	688 854	700 396
Tax on the circulation of goods and services (ICMS)	1	82 279	153 976	268 117	479 310	507 053	522 690	652 284	688 854	700 396
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	54 464	123 035	215 883	375 644	374 883	349 722	436 572	457 867	492 925
Contribution to COFINS	0	38 707	86 678	140 939	244 287	237 372	218 602	269 705	271 315	286 870
Contribution to PIS	0	8 339	18 478	30 714	54 461	51 390	46 626	57 614	58 683	61 573
Contribution to PASEP	0	1 312	2 863	9 880	12 066	12 626	14 686	16 871	19 610	21 225
Tax on general services (ISS)	0	6 106	14 817	33 696	63 792	72 428	68 688	90 900	106 849	123 257
Others	0	0	201	656	1 038	1 067	1 119	1 483	1 410	0
5120 Taxes on specific goods and services	0	27 144	42 248	72 739	113 571	115 272	121 678	155 451	142 218	141 956
5121 Excises	0	18 699	31 760	48 254	67 121	65 626	68 467	84 242	73 607	73 578
Vehicles	..	..	3 744	5 787	5 713	5 639	3 446	3 447	4 048	6 918
Beverages	..	..	2 359	2 431	2 768	3 641	2 985	2 687	2 513	2 954
Tobacco	..	..	2 300	3 704	5 208	5 559	5 975	5 577	6 732	3 824
Fuels	..	..	7 681	7 759	3 928	2 776	1 986	1 924	1 660	1 195
Other excises	..	..	15 676	28 573	49 504	48 011	54 075	70 607	58 653	58 686
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	0	8 445	8 895	21 072	40 575	42 842	45 671	61 876	58 981	54 074
5124 Taxes on exports	0	0	48	47	129	91	51	160	53	4 440
5125 Taxes on investment goods	0	0	46	868	26	26	24	20	20	0
5126 Taxes on specific services	0	0	867	1 286	1 623	1 561	1 565	1 568	1 632	0
Contribution on revenues of telecom companies	..	..	795	1 186	1 440	1 392	1 357	1 340	1 333	..
Contribution on billing of IT companies	..	..	71	100	182	168	208	228	298	..
Other taxes on specific services	..	..	1	1	1	1	0	1	0	..
5127 Other taxes on internat. trade and transactions	0	0	633	1 212	4 097	5 127	5 900	7 585	7 925	9 865
CIDE on remittances abroad	..	..	633	1 212	4 097	5 127	5 900	7 585	7 925	9 865
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	0	5 294	12 519	26 765	52 389	51 862	54 795	66 142	73 318	79 747
5210 Recurrent taxes	0	5 294	11 535	24 417	48 668	48 632	49 587	53 070	65 422	79 747
5211 Paid by households: motor vehicles	0	5 294	11 401	24 197	45 432	47 169	48 351	51 775	63 928	79 747
Motor vehicle property tax (IPVA)	0	5 294	10 406	21 367	43 120	46 141	48 178	51 762	63 925	79 746
Contributions to DPVAT	0	0	995	2 830	2 312	1 027	173	13	3	1
5212 Paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	0	0	134	220	3 235	1 463	1 235	1 296	1 494	0
CONDECINE	..	..	36	49	1 084	1 061	885	974	1 145	..
Others	..	..	98	170	2 151	402	350	321	349	..
5220 Non-recurrent taxes	0	0	984	2 349	3 722	3 231	5 208	13 072	7 896	0
AFRMM	..	..	984	2 349	3 722	3 231	5 208	13 072	7 896	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	2 178	682	480	263	1	-7	144	92	15 300
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	0	2 178	682	480	263	1	-7	144	92	15 300

.. Not available

Note: Year ending 31st December. The data are on a cash basis. Data in 2022 have been updated with detailed information from Carga Tributária no Brasil by the Secretaria da Receita Federal do Brasil. Data for 2023 are sourced from latest reports of Secretaria do Tesouro Nacional and are subject to change next year. Heading 2000: Social security contributions include contributions to the General Social Security Regime (RGPS), contributions to the Own Social Security Schemes (RPPS), contributions to the Severance Indemnity Fund (FGTS) and contributions to the health fund for military police and fire department. Heading 4400: This heading includes the tax on real estate property transfers (ITBI) levied by the central and state governments. Heading 5113: Contributions to PASEP are included in contributions to PIS before 2000 as they cannot be distinguished. Heading 5123: This heading includes tax on exports before 2002.

Source: Secretaria da Receita Federal do Brasil, Ministério da Economia (Special Department of Federal Revenue of Brazil under Ministry of Economy); Secretaria do Tesouro Nacional, Ministério da Economia (National Treasury Secretariat under Ministry of Economy).

Table 5.8. Chile

Details of tax revenue – Million CLP

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	1 777 218	7 901 998	14 265 265	21 815 391	40 314 697	41 025 712	38 823 397	53 463 334	62 901 438	58 106 374
1000 Taxes on income, profits and capital gains	412 974	1 841 630	5 171 293	8 329 058	14 418 859	14 283 184	12 540 342	20 456 920	27 491 879	20 433 071
1100 Of individuals	99 155	604 100	738 620	1 492 837	2 701 416	2 937 532	3 976 009	5 780 432	6 626 617	5 424 215
Second category tax	65 552	490 980	700 150	1 449 099	2 848 205	3 015 794	3 051 177	3 442 651	3 914 343	4 312 742
Global complementary tax	33 603	113 120	38 470	43 738	-146 789	-78 261	132 551	620 904	1 087 034	1 111 474
Others	0	0	0	0	0	0	792 281	1 716 877	1 625 240	0
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	219 586	882 896	3 155 480	4 448 745	8 920 497	9 597 472	9 429 787	9 145 873	14 900 568	14 707 116
First category tax	200 891	815 747	3 040 875	3 913 870	7 836 379	8 880 080	8 745 612	8 360 928	13 034 540	12 723 900
Surtax on state owned enterprises	16 074	47 634	78 267	194 203	184 442	122 054	203 416	249 073	475 034	405 009
Mining tax	0	0	0	298 558	184 382	277 861	267 544	393 548	1 223 807	1 364 685
Other	2 621	19 516	36 338	42 114	715 293	317 477	213 216	142 323	167 188	213 521
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	94 233	354 634	1 277 193	2 387 477	2 796 947	1 748 180	-865 454	5 530 616	5 964 694	301 739
Additional tax	59 082	350 301	799 648	1 414 057	2 127 948	1 902 585	2 063 149	2 534 906	2 731 170	2 828 942
Other	35 151	4 332	477 545	973 420	668 998	-154 405	-2 928 603	2 995 710	3 233 524	-2 527 203
2000 Social security contributions	159 559	576 758	931 717	1 493 987	2 786 173	2 994 906	3 104 866	2 815 090	2 585 421	3 281 979
2100 Employees	154 021	553 937	893 821	1 433 159	2 703 261	2 894 725	2 994 036	2 686 021	2 435 398	3 124 716
2110 On a payroll basis	154 021	553 937	893 821	1 433 159	2 703 261	2 894 725	2 994 036	2 686 021	2 435 398	3 124 716
2120 On an income tax basis	0	0	0	0	0	0	0	0	0	0
2200 Employers	5 538	22 821	37 896	60 828	82 912	100 181	110 830	129 068	150 023	157 262
2210 On a payroll basis	5 538	22 821	37 896	60 828	82 912	100 181	110 830	129 068	150 023	157 262
2220 On an income tax basis	0	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	109 319	554 037	901 776	867 908	2 084 034	2 239 771	2 262 822	2 885 059	3 466 181	3 752 210
4100 Recurrent taxes on immovable property	59 968	302 244	416 565	631 669	1 370 664	1 504 392	1 753 218	2 002 413	2 284 253	2 765 479
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	3 444	10 906	23 184	39 338	125 649	62 824	155 433	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	462 027	196 901	587 721	672 555	354 171	590 816	765 709	746 189
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	1 118 722	5 041 769	7 346 434	11 185 157	21 467 817	21 752 890	21 275 452	28 368 617	30 080 511	31 493 642
5100 Taxes on production, sale, transfer, etc	1 074 009	4 789 827	6 952 092	10 532 905	19 950 355	20 164 514	19 613 567	26 628 027	28 078 680	29 242 775
5110 General taxes	664 421	3 306 350	5 391 285	8 399 927	16 211 646	16 348 944	15 963 032	22 785 935	24 515 246	24 179 491
5111 Value added taxes	664 421	3 306 350	5 391 285	8 399 927	16 211 646	16 348 944	15 963 032	22 785 935	24 515 246	24 179 491
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	409 588	1 483 477	1 560 807	2 132 978	3 738 709	3 815 570	3 650 535	3 842 092	3 563 434	5 063 285
5121 Excises	166 050	816 160	1 107 703	1 561 205	2 793 352	2 859 814	2 899 252	2 799 017	2 331 072	3 826 127
Cigarettes and tobacco	60 604	283 275	382 690	647 637	981 456	973 335	1 021 917	1 201 968	1 171 382	1 092 381
Gasoline and diesel	105 445	532 885	724 803	913 568	1 727 392	1 811 132	1 799 846	1 507 872	1 028 982	2 604 565
Oil stabilisation fund	0	0	210	0	0	0	0	0	1 547	0
Fisheries Law Extraction Rights	0	0	0	0	19 623	17 662	33 104	8 967	21 566	20 995
Additional tax on new motor vehicles	0	0	0	0	64 880	57 684	44 385	80 210	107 596	108 186
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	222 486	548 571	286 044	267 331	347 555	331 846	294 204	468 128	555 863	481 396
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	21 052	118 746	167 060	304 442	597 802	623 910	457 079	574 947	676 499	755 762
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	44 714	251 942	394 343	652 252	1 517 462	1 588 376	1 661 885	1 740 590	2 001 831	2 250 867
5210 Recurrent taxes	44 714	251 942	394 343	652 252	1 402 110	1 461 693	1 504 291	1 617 710	1 855 378	2 129 286
Motor vehicles	24 469	93 880	139 174	218 219	539 918	592 332	585 651	671 258	821 559	938 072
5211 Paid by households: motor vehicles	0	0	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	20 245	158 062	255 169	434 033	862 192	869 360	918 640	946 452	1 033 819	1 191 214
Municipal permits	18 401	136 138	234 460	396 944	806 734	813 161	862 685	885 324	967 043	1 117 704
Mining patents	3 374	34 730	20 094	36 213	53 854	54 696	54 932	59 801	65 122	71 215
Other	-1 530	-12 806	615	876	1 604	1 504	1 023	1 327	1 653	2 295
5220 Non-recurrent taxes	0	0	0	0	115 352	126 683	157 594	122 880	146 453	121 580
Tax on polluting fixed sources	..	..	..	..	115 352	126 683	157 594	122 880	146 453	121 580
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	-23 356	-112 195	-85 954	-60 720	-442 186	-245 038	-360 084	-1 062 352	-722 555	-854 528
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	-23 356	-112 195	-85 954	-60 720	-442 186	-245 038	-360 084	-1 062 352	-722 555	-854 528

.. Not available

Note: Year ending 31st December. The data are on a cash basis. Heading 5121: In ECLAC data, figures from the Oil Prices Stabilisation Fund (FEPP) are considered as non-tax revenues.

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

Table 5.9. Colombia

Details of tax revenue – Million COP

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	2 579 426	30 598 630	61 707 388	98 455 335	190 299 911	208 752 525	187 438 661	228 906 840	288 842 327	349 799 577
1000 Taxes on income, profits and capital gains	771 694	7 103 525	17 348 618	26 218 852	64 043 928	67 519 599	61 812 525	73 222 876	95 911 106	140 176 582
1100 Of individuals	47 210	1 499 345	3 594 441	5 192 384	12 267 760	14 232 191	14 340 067	15 825 275	20 356 452	25 786 518
1110 On income and profits	47 210	1 499 345	3 594 441	5 192 384	12 267 760	14 232 191	14 340 067	15 825 275	20 356 452	25 786 518
Income tax	47 210	1 499 345	3 594 441	5 192 384	12 267 760	14 225 643	14 304 469	15 754 931	20 224 214	25 600 664
Simple tax regime	0	0	0	0	0	6 549	35 598	70 344	132 238	185 854
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	359 758	5 119 828	13 044 361	20 405 209	48 648 948	50 283 837	43 257 502	54 442 473	73 300 918	113 032 346
1210 On profits	359 758	5 119 828	13 044 361	20 405 209	48 648 948	50 283 837	43 257 502	54 442 473	73 300 918	113 032 346
Income tax	359 758	5 119 828	13 044 361	20 405 209	48 516 225	50 167 971	43 131 163	54 248 966	72 907 780	112 549 305
Pro Equity Income Tax - CREE	0	0	0	0	132 723	99 798	39 871	28 428	56 854	105 458
Simple tax regime	0	0	0	0	0	16 068	86 469	165 079	336 285	377 583
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	364 726	484 352	709 816	621 258	3 127 220	3 003 570	4 214 956	2 955 127	2 253 735	1 357 718
Income tax	364 726	484 352	709 816	621 258	3 127 220	3 003 570	4 214 956	2 955 127	2 253 735	1 357 718
Pro Equity Income Tax - CREE	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	203 596	4 989 000	7 845 000	11 478 085	18 192 049	19 556 608	18 389 481	21 673 981	23 908 538	25 378 236
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	203 596	4 989 000	7 845 000	11 478 085	18 192 049	19 556 608	18 389 481	21 673 981	23 908 538	25 378 236
2410 On a payroll basis	203 596	4 989 000	7 845 000	11 478 085	18 192 049	19 556 608	18 389 481	21 673 981	23 908 538	25 378 236
2420 On an income tax basis	0	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	0	1 286 803	2 179 842	4 022 503	3 461 352	3 604 071	3 670 490	3 927 070	4 421 997	5 025 164
4000 Taxes on property	56 160	2 027 654	4 838 158	8 535 238	15 265 472	18 984 414	18 167 358	20 652 565	22 525 146	25 902 169
4100 Recurrent taxes on immovable property	56 160	991 070	1 974 213	3 338 935	7 981 989	8 743 115	9 109 598	9 643 729	9 937 041	11 007 128
4110 Households	0	0	0	0	0	0	0	0	0	0
4120 Others	56 160	991 070	1 974 213	3 338 935	7 981 989	8 743 115	9 109 598	9 643 729	9 937 041	11 007 128
4200 Recurrent taxes on net wealth	0	0	462 720	1 970 530	467 925	923 255	957 137	1 032 058	73 113	1 221 366
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	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	2 401 226	3 225 773	6 815 558	8 190 516	7 476 295	9 831 204	12 281 751	13 668 690
4500 Non-recurrent taxes	0	0	0	0	0	1 127 528	624 327	145 573	233 241	4 986
4510 On net wealth	..	..	..	..	..	0	0	0	0	0
4520 Other non-recurrent taxes	..	..	..	..	..	1 127 528	624 327	145 573	233 241	4 986
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	1 388 653	14 180 450	27 649 152	44 411 642	81 408 789	89 797 927	77 752 543	99 258 009	129 331 933	138 176 864
5100 Taxes on production, sale, transfer, etc	1 388 653	14 048 655	27 370 638	44 038 074	79 935 336	88 064 087	75 960 351	97 214 920	127 046 376	135 352 010
5110 General taxes	672 368	9 585 866	19 934 400	33 333 802	64 316 019	71 235 138	62 866 653	80 093 904	105 084 119	111 920 967
5111 Value added taxes	583 078	8 445 776	17 427 948	28 811 682	55 879 110	61 936 282	53 912 648	69 883 378	91 723 278	95 426 768
5112 Sales tax	89 290	1 140 090	2 506 452	4 522 121	8 436 909	9 298 856	8 954 004	10 210 526	13 360 841	16 494 199
Industry and commerce tax (State)	89 290	1 140 090	2 506 452	4 522 121	8 436 909	9 298 856	8 954 004	10 210 526	13 360 841	16 494 199
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	716 285	4 462 789	7 436 239	10 704 271	15 619 317	16 828 948	13 093 698	17 121 016	21 962 257	23 431 043
5121 Excises	404 699	2 718 692	4 613 718	6 052 273	12 061 132	12 995 955	10 159 930	12 906 426	15 703 712	18 002 110
Oil	141 270	833 004	1 143 308	1 418 766	1 517 546	1 585 141	1 205 806	1 732 540	1 650 801	2 172 914
Tobacco (State)	52 898	213 412	287 379	390 472	1 145 879	1 278 561	1 239 269	1 451 431	1 638 694	1 788 807
Beer (State)	85 722	471 135	867 569	1 432 453	2 637 674	2 611 466	2 243 811	2 723 800	3 049 682	3 259 342
Liquors (State)	124 808	520 394	811 377	929 328	1 800 605	2 146 818	1 675 472	2 503 248	3 075 170	3 231 445
Restaurant, vehicles sale and mobile telephony	0	0	0	0	2 047 419	2 208 669	1 226 863	1 279 312	2 531 110	3 253 362
Carbon	0	0	0	0	288 373	436 914	281 911	330 567	361 899	555 037
Plastic bags	0	0	0	0	28 099	37 331	43 777	48 079	49 697	53 188
Medicinal cannabis	0	0	0	0	3	145	972	993	921	383
Diesel surcharge	0	85 716	251 542	500 405	579 613	599 600	505 000	570 600	655 000	754 000
Petrol surcharge	0	595 031	1 252 543	1 380 848	2 015 922	2 091 310	1 737 050	2 265 855	2 690 737	2 896 198
Sugar-sweetened ultra-processed beverages	0	0	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	0	0	27 202
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	311 586	1 744 097	2 822 520	4 651 999	3 558 185	3 832 994	2 933 768	4 214 590	6 258 546	5 428 933
Custom duties	180 989	1 744 097	2 822 520	4 651 999	3 558 185	3 832 994	2 933 768	4 214 590	6 258 546	5 428 933
Imports surcharge	130 597	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	0	0	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	0	131 795	278 514	373 568	1 473 453	1 733 840	1 792 192	2 043 090	2 285 557	2 824 854
5210 Recurrent taxes	..	131 795	278 514	373 568	1 473 453	1 733 840	1 792 192	2 043 090	2 285 557	2 824 854
5211 Paid by households: motor vehicles	..	131 795	278 514	373 568	1 473 453	1 733 840	1 792 192	2 043 090	2 285 557	2 824 854
Tax on motor vehicle ownership	..	131 795	278 514	373 568	1 473 453	1 733 840	1 792 192	2 043 090	2 285 557	2 824 854
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	159 323	1 011 197	1 846 617	3 789 014	7 928 320	9 289 906	7 646 264	10 172 339	12 743 607	15 140 562
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	159 323	1 011 197	1 846 617	3 789 014	7 928 320	9 289 906	7 646 264	10 172 339	12 743 607	15 140 562
Stamp tax	0	401 497	633 586	357 160	79 868	85 799	41 373	83 115	134 457	215 515
Other	78 306	79 287	48 498	126 602	461 160	533 852	245 541	423 822	788 653	974 781
Other (sub-national)	81 017	530 413	1 164 533	3 305 252	7 387 293	8 670 255	7 359 350	9 665 402	11 820 497	13 950 266

.. Not available

Note: Year ending 31st December. The data are on a cash basis. Includes the reported consolidated revenues of the territorial entities (departments and municipalities). Heading 1000: The income tax figures in the latest year under headings 1100, 1200 and 1300 are estimated. 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.

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 5.10. Costa Rica

Details of tax revenue – Million CRC

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	117 711	978 114	2 084 914	4 382 367	8 339 991	8 855 885	8 235 528	10 019 264	11 285 967	11 732 286
1000 Taxes on income, profits and capital gains	11 820	128 805	324 224	748 093	1 699 258	1 854 866	1 651 249	2 063 810	2 430 200	2 486 519
1100 Of individuals	..	..	16 438	202 849	483 645	540 954	556 084	622 772	691 305	670 835
1110 On income and profits	..	..	16 438	202 849	483 645	535 412	554 486	618 550	682 875	666 509
1120 On capital gains	..	..	0	0	0	5 542	1 598	4 222	8 430	4 326
1200 Corporate	..	..	288 355	450 312	915 284	1 058 086	692 551	970 546	1 188 835	1 244 931
1210 On profits	..	..	288 355	450 312	915 284	955 908	685 470	952 951	1 162 697	1 229 138
1220 On capital gains of corporates	..	..	0	0	0	102 177	7 081	17 595	26 138	15 793
1300 Unallocable between 1100 and 1200	11 820	128 805	19 430	94 932	300 330	255 827	402 613	470 492	550 059	570 753
2000 Social security contributions	33 990	297 069	617 683	1 450 531	2 859 467	3 026 691	2 971 589	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	84 988	207 206	368 865	381 940	387 840	389 183	412 852	430 510
Government contributions	3 447	37 313	84 988	207 206	368 865	381 940	387 840	389 183	412 852	430 510
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	30 543	259 756	532 695	1 243 325	2 490 602	2 644 751	2 583 749	3 216 548	3 512 840	3 761 571
Contributions by employees and non-government employers	30 543	249 182	497 341	1 139 265	2 157 256	2 274 644	2 212 249	2 447 640	2 697 026	2 882 725
Contributions for the special regimes	0	10 574	35 354	104 060	247 939	292 634	292 072	299 713	300 083	324 603
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	7 575	61 796	115 730	260 664	498 577	522 529	537 654	569 339	639 737	693 618
Contributions by non-government employers	7 484	59 129	112 082	248 259	478 523	501 734	515 624	546 262	616 504	670 501
Contributions by government employers	91	2 666	3 648	12 405	20 054	20 795	22 030	23 077	23 233	23 117
4000 Taxes on property	1 566	8 396	25 110	63 706	149 310	167 952	162 950	208 531	220 741	220 798
4100 Recurrent taxes on immovable property	1 200	5 390	14 264	48 963	113 586	125 398	127 625	150 279	154 930	160 818
Land tax	0	0	0	0	0	0	0	0	0	0
Additional land tax	0	0	0	0	0	0	0	0	0	0
Tax on sumptuary constructions	0	0	0	0	0	0	0	0	0	0
Immovable property tax	0	0	0	3 527	4 468	4 699	4 655	5 108	5 206	5 424
Municipal immovable property tax	1 200	5 390	14 264	45 436	109 119	120 698	122 970	145 171	149 724	155 395
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	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	10 846	14 743	35 724	42 554	35 300	58 206	65 802	59 970
4500 Non-recurrent taxes	0	0	0	0	0	0	24	46	8	10
4510 On net wealth	..	..	..	..	..	..	0	0	0	0
4520 Other non-recurrent taxes	..	..	..	..	..	..	24	46	8	10
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	53 509	456 851	944 623	1 766 914	2 918 471	3 081 941	2 745 118	3 488 535	3 674 723	3 916 652
5100 Taxes on production, sale, transfer, etc	49 867	425 713	884 453	1 600 302	2 608 864	2 756 759	2 500 510	3 150 398	3 330 772	3 545 078
5110 General taxes	21 326	222 775	485 168	920 298	1 513 677	1 662 503	1 649 531	2 065 623	2 217 743	2 312 188
5111 Value added taxes	21 326	222 775	485 168	920 298	1 487 620	1 634 986	1 623 695	2 039 997	2 193 160	2 285 858
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	26 057	27 517	25 836	25 626	24 583	26 330
5120 Taxes on specific goods and services	28 541	202 939	399 286	680 004	1 095 187	1 094 256	850 979	1 084 775	1 113 029	1 232 890
5121 Excises	11 096	157 204	296 222	523 617	858 424	864 985	688 784	863 133	883 105	1 001 152
Fuels and energy	0	0	172 028	320 638	517 666	552 017	436 384	522 063	530 195	576 175
Alcoholic beverages	0	8 229	20 219	28 035	45 610	43 849	44 373	53 118	55 539	56 478
Non alcoholic beverages	0	0	12 491	26 566	40 182	41 247	38 510	43 234	49 556	57 399
Soaps	0	0	573	1 317	2 712	3 020	3 052	3 200	2 810	3 260
Cement	0	0	0	227	289	216	123	0	5 358	5 488
Tobacco	0	0	0	0	30 766	27 185	23 896	27 019	22 336	27 959
Abolished specific taxes on production and consumption	0	0	0	0	0	0	0	0	0	0
Other specific taxes on consumption	11 096	148 975	90 913	146 834	221 200	197 452	142 447	214 499	217 311	274 395
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	15 052	40 485	82 446	126 134	175 368	164 224	133 733	177 948	164 137	165 189
Import duties	13 977	32 336	66 598	103 851	149 017	140 919	114 777	152 133	137 668	138 487
Custom duties	1 075	8 149	15 848	22 284	26 351	23 305	18 956	25 815	26 469	26 701
Import duties on animals	0	0	0	0	0	0	0	0	0	0
5124 Taxes on exports	2 113	2 238	969	3 973	5 468	5 412	5 471	6 274	4 842	5 398
Export duties	2 113	2 088	830	3 816	3 594	3 502	3 777	4 064	3 100	3 492
Export duties Law 133	0	0	0	0	0	0	0	0	0	0
Export duties Law 5519	0	0	0	0	0	0	0	0	0	0
Tax on banana exports	0	150	139	157	193	184	199	203	150	198
Export duties on ground transportation	0	0	0	0	1 682	1 726	1 494	2 007	1 593	1 707
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	280	2 929	19 555	24 767	50 554	54 556	18 463	31 742	55 167	55 991
Casinos and gambling	0	225	519	445	1 060	1 241	378	431	455	553
Port cargo movements	0	6	13	0	0	0	0	0	0	0
Overseas departure tax	0	0	19 022	24 322	49 494	53 315	18 085	31 311	54 711	55 438
10% on public shows	0	0	0	0	0	0	0	0	0	0
Pro-national airport's stamp tax	0	0	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	0	0
5127 Other taxes on internat. trade and transactions	0	83	94	1 513	3 785	3 841	3 304	3 916	3 919	3 877
5128 Other taxes	0	0	0	0	1 589	1 238	1 225	1 761	1 860	1 282
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	3 642	31 138	60 170	166 612	309 607	325 182	244 608	338 138	343 951	371 574
5210 Recurrent taxes	3 642	31 138	60 170	166 612	309 607	325 182	244 608	338 138	343 951	371 574
5211 Paid by households: motor vehicles	0	0	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	1 425	15 374	30 918	94 102	171 523	181 198	108 198	183 368	186 226	196 614
Property tax on vehicles, aircraft and boats	1 425	15 374	30 918	94 102	171 523	181 198	108 198	183 368	186 226	196 614
5213 Paid in respect of other goods	2 217	15 763	29 252	72 510	138 084	143 984	136 410	154 769	157 725	174 960
Local taxes	1 262	11 898	27 411	68 808	132 514	137 979	130 332	147 349	151 320	166 070
Hunting and fishing licences	0	0	0	0	0	0	0	0	0	0
Spirits licence	0	0	0	0	0	0	0	0	0	0
Revenue stamps	955	3 866	1 841	3 702	5 571	6 004	6 078	7 421	6 405	8 890
Sport stamp tax	0	0	0	0	0	0	0	0	0	0
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	9 251	25 198	57 545	92 460	214 908	201 906	166 969	83 319	394 874	222 619
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	9 251	25 198	57 545	92 460	214 908	201 906	166 969	83 319	394 874	222 619
Transfers of vehicles, aircraft and boats	497	2 530	6 357	12 311	22 265	23 223	22 593	28 064	27 597	29 487
Tax revenue from decentralised units	2 764	15 048	11 985	29 969	63 329	67 968	60 054	0	0	0
Other taxes	5 990	7 620	39 203	50 180	129 268	110 654	84 266	55 122	367 079	193 054

.. Not available

Note: Year ending 31st December. The data are 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, social security contributions 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. Heading 6200: The figures include the tax revenue of decentralised bodies (other than social security contributions). The tax revenue of decentralised bodies is classified under central government. In Costa Rica this revenue is classified under a separate unit (decentralised) considered to be separate from the central government. 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 5.11. Cuba

Details of tax revenue – Million CUP

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	6 265	11 367	17 528	23 949	42 307	43 504	40 263	96 521	116 046	148 072
1000 Taxes on income, profits and capital gains	14	1 826	2 451	3 603	11 094	12 257	11 383	44 545	54 354	69 852
1100 Of individuals	14	291	326	554	4 002	4 762	4 586	7 383	7 501	10 516
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	0	1 535	2 126	3 049	7 092	7 495	6 796	37 162	46 853	59 336
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	691	1 181	1 778	2 974	5 206	5 727	6 433	24 155	16 727	29 368
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	691	1 181	1 778	2 974	5 206	5 727	6 433	24 155	16 727	29 368
2410 On a payroll basis	691	1 181	1 778	2 974	5 206	5 727	6 433	24 155	16 727	29 368
2420 On an income tax basis	0	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	0	970	2 962	4 414	1 273	1 415	1 605	5 947	6 239	6 714
4000 Taxes on property	0	0	0	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	5 443	6 732	9 844	12 283	21 969	20 995	18 673	10 582	12 657	21 779
5100 Taxes on production, sale, transfer, etc	5 443	6 732	9 844	12 283	21 969	20 995	18 673	10 582	12 657	21 779
5110 General taxes	5 017	6 131	9 036	10 525	17 623	16 619	14 498	6 489	8 029	15 931
5111 Value added taxes	0	0	0	0	0	0	0	0	0	0
5112 Sales tax	5 017	6 131	9 036	10 525	17 623	16 619	14 498	6 489	8 029	15 931
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	426	602	808	1 758	4 346	4 376	4 175	4 093	4 628	5 847
5121 Excises	..	..	..	..	..	..	..	..	..	..
5122 Profits of fiscal monopolies	..	..	..	..	..	..	..	..	..	..
5123 Customs and import duties	..	..	..	..	..	..	..	..	..	..
5124 Taxes on exports	..	..	..	..	..	..	..	..	..	..
5125 Taxes on investment goods	..	..	..	..	..	..	..	..	..	..
5126 Taxes on specific services	..	..	..	..	..	..	..	..	..	..
5127 Other taxes on internat. trade and transactions	..	..	..	..	..	..	..	..	..	..
5128 Other taxes	..	..	..	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	0	0	0	0	0	0	0	0	0	0
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	117	657	493	675	2 766	3 110	2 169	11 293	26 069	20 359
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Year ending 31st December. The data are on a cash basis. The figures for the sub-categories under the heading 5120 are not available. Central and local government tax revenues are only available between 2002 and 2012. Figures in 2021 and thereafter are not comparable to data in previous years due to large adjustments as a result of Cuba’s currency reform.

Source: Ministerio de Finanzas y Precios de la República de Cuba (Ministry of Finance and Prices of the Republic of Cuba); Oficina Nacional de Estadísticas de Cuba (National Statistics Office of Cuba); Comisión Económica para América Latina y el Caribe (United Nations Economic Commission for Latin America and the Caribbean).

Table 5.12. Dominican Republic

Details of tax revenue – Million DOP

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	6 420	47 753	149 063	242 756	555 857	611 573	556 425	781 183	872 960	974 564
1000 Taxes on income, profits and capital gains	1 650	10 517	29 374	52 653	168 485	191 771	187 108	263 082	276 183	339 646
1100 Of individuals	..	4 088	7 588	17 088	51 425	59 448	58 747	69 026	87 200	103 150
1110 On income and profits	..	4 070	7 509	16 901	51 031	58 842	58 355	68 593	86 504	102 566
1120 On capital gains	..	18	79	187	394	606	392	433	696	584
1200 Corporate	..	4 605	16 147	21 325	87 822	95 928	90 340	150 695	140 603	179 748
1210 On profits	..	4 605	16 147	21 325	87 822	95 928	90 340	150 695	140 603	179 748
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	1 650	1 824	5 639	14 241	29 238	36 395	38 021	43 361	48 380	56 748
2000 Social security contributions	53	490	35	1 845	2 514	2 553	2 661	3 420	4 923	4 221
2100 Employees	..	..	..	1 720	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	125	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	0	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	53	490	35	0	2 514	2 553	2 661	3 420	4 923	4 221
2410 On a payroll basis	53	490	35	..	2 514	2 553	2 661	3 420	4 923	4 221
2420 On an income tax basis	0	0	0	..	0	0	0	0	0	0
3000 Taxes on payroll and workforce	0	0	671	1 385	3 282	3 502	3 141	3 810	4 347	4 991
4000 Taxes on property	74	644	6 622	12 416	23 955	27 374	24 367	45 798	45 061	49 224
4100 Recurrent taxes on immovable property	9	115	1 710	555	2 527	2 904	2 857	4 171	4 438	5 105
4110 Households	9	115	1 710	555	2 527	2 904	2 857	4 171	4 438	5 105
4120 Others	0	0	0	0	0	0	0	0	0	0
4200 Recurrent taxes on net wealth	0	0	0	2 449	4 609	5 155	4 522	8 396	8 615	9 401
Tax on assets	..	..	..	2 449	4 609	5 155	4 522	8 396	8 615	9 401
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	11	96	84	231	526	715	522	1 308	1 389	1 158
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	40	377	4 716	8 658	15 675	17 594	15 635	30 206	28 611	30 737
Tax on checks	0	0	3 133	4 262	8 139	8 646	8 644	11 231	13 547	15 506
Real estate operations	22	217	1 413	3 864	6 320	7 526	5 910	17 068	13 015	13 132
Tax on the transfer of immovable property	18	160	170	533	1 215	1 422	1 080	1 907	2 048	2 099
4500 Non-recurrent taxes	3	32	89	488	553	931	779	1 642	1 929	2 746
4510 On net wealth	3	32	89	488	553	931	779	1 642	1 929	2 746
4520 Other non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4600 Other recurrent taxes on property	11	25	24	35	66	75	52	76	81	77
5000 Taxes on goods and services	4 484	35 672	110 758	174 457	357 620	386 372	339 147	465 072	542 443	576 480
5100 Taxes on production, sale, transfer, etc	4 418	34 962	109 050	167 983	343 479	369 238	327 400	444 248	519 450	551 102
5110 General taxes	970	9 912	40 983	81 226	194 725	214 324	194 408	261 207	310 788	336 694
5111 Value added taxes	970	9 912	40 983	81 226	194 725	214 324	194 408	261 207	310 788	336 694
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	3 449	25 051	68 067	86 757	148 754	154 914	132 993	183 041	208 662	214 408
5121 Excises	495	6 320	26 923	55 224	95 912	100 396	85 534	117 330	130 628	132 688
Alcoholic beverages	251	2 455	8 142	15 054	28 882	30 610	29 336	39 822	42 492	43 905
Tobacco products	102	469	2 879	4 529	4 355	3 923	3 507	3 747	3 310	3 088
Petroleum products	89	3 143	14 712	34 598	57 053	60 828	47 854	67 823	78 575	79 414
Other excises	52	252	1 190	1 043	5 622	5 035	4 836	5 938	6 252	6 281
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	1 548	13 459	14 400	19 455	32 096	32 478	29 630	42 638	50 635	50 795
Import duties	615	13 456	14 394	19 455	30 931	32 478	29 630	42 638	50 635	50 795
Others	933	3	6	0	1 165	0	0	0	0	0
5124 Taxes on exports	6	4	46	146	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	364	1 662	5 681	11 553	20 311	21 529	17 618	22 727	26 993	30 539
Telecommunications	85	5	3 193	4 886	7 146	7 313	7 494	8 117	8 716	9 036
Insurance premiums	33	584	0	3 088	5 976	6 782	7 128	8 560	9 567	11 491
Departure tax	204	809	2 413	3 428	6 933	7 180	2 894	5 870	8 428	9 685
Hotels	22	191	0	0	0	0	0	0	0	0
Casinos	16	59	73	151	228	225	77	131	208	246
Racetracks	4	15	2	0	0	0	0	0	0	0
Phone gaming	0	0	0	0	30	28	25	49	74	82
Others	0	0	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	1 037	3 606	21 017	379	435	511	211	346	407	386
Exchange commission	857	3 412	19 998	0	0	0	0	0	0	0
Consular fees	77	32	271	132	153	156	72	65	133	178
Others	103	162	748	247	281	355	139	282	274	208
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	65	710	1 708	6 475	14 141	17 134	11 747	20 824	22 993	25 379
5210 Recurrent taxes	65	710	1 708	2 241	3 763	4 857	2 235	4 534	4 725	4 648
5211 Paid by households: motor vehicles	45	268	977	1 277	2 310	3 407	1 189	2 991	3 023	2 766
5212 Paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	21	442	731	964	1 454	1 450	1 046	1 543	1 703	1 883
Licences to carry firearms	17	237	244	296	192	182	162	169	276	274
Licences to operate gambling houses	0	114	155	211	1 262	1 268	885	1 374	1 427	1 609
Licences to operate slot machines	4	60	102	458	0	0	0	0	0	0
Others	0	30	230	0	0	0	0	0	0	0
5220 Non-recurrent taxes	0	0	0	4 234	10 378	12 277	9 511	16 290	18 268	20 731
Vehicle property registration	..	..	..	4 234	9 667	11 442	8 882	15 188	17 059	19 329
Ecological taxes	..	..	..	0	711	835	629	1 102	1 209	1 401
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	159	429	1 603	0	1	2	1	2	3	3
6100 Paid solely by business	0	0	0	..	0	0	0	0	0	0
6200 Other	159	429	1 603	..	1	2	1	2	3	3

.. Not available

Note: Year ending 31st December. The data are on a cash basis. The figures exclude local government tax revenues as the data are not available. Fines have been identified and excluded from taxes on income and taxes on property since 1995 and from taxes on goods and services since 1990. Heading 2000: The data exclude social security contributions to general government managed by the private sector. An additional breakdown has been available between 2006 and 2017 to distinguish between social security contributions paid by employees and those paid by employers. Heading 3000: This heading includes the mandatory non-pensions contributions to the Instituto de Formación Técnico Profesional (INFOTEP). The tax revenue is classified under the central government. In Dominican Republic this revenue is classified under a separate unit (decentralised) considered to be different to the central government. Heading 5211: In ECLAC data, the vehicle transfer tax is classified as a property tax (4000).

Source: Ministerio de Hacienda (Ministry of Finance); Instituto Nacional de Formación Técnico Profesional (National Institute for Technical and Vocational Training).

Table 5.13. Ecuador

Details of tax revenue – Million USD

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	1 078	2 125	5 724	11 693	22 656	21 501	18 543	20 647	24 070	24 472
1000 Taxes on income, profits and capital gains	139	268	1 248	2 924	5 246	4 669	4 503	4 444	5 315	5 705
1100 Of individuals	..	10	27	80	193	197	155	143	181	293
1110 On income and profits	..	10	27	80	193	197	155	143	181	293
Personal income tax	..	10	27	80	193	197	155	143	181	293
Solidarity contribution on remuneration	..	0	0	0	0	0	0	0	0	0
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	53	362	1 046	1 894	1 308	1 333	899	1 350	1 317
1210 On profits	..	53	362	1 046	1 894	1 308	1 333	899	1 350	1 317
Corporate income tax	..	53	342	474	1 808	1 232	1 276	832	1 284	1 259
Income tax on oil companies and others	..	0	20	572	81	75	57	67	65	58
Solidarity contribution on profits	..	0	0	0	4	0	0	0	0	0
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	139	206	859	1 798	3 159	3 164	3 015	3 402	3 784	4 095
Withholding tax	0	190	683	1 560	2 858	2 847	2 787	3 416	3 886	4 011
Income tax advances	0	14	170	298	353	394	290	15	4	178
Income tax refunds	0	0	0	-75	-132	-151	-112	-98	-180	-170
Other income taxes (local)	1	2	6	15	81	74	50	69	74	77
2000 Social security contributions	243	228	1 109	2 541	5 909	5 704	5 079	5 305	5 773	6 051
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	243	228	1 109	2 541	5 909	5 704	5 079	5 305	5 773	6 051
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	16	17	71	159	372	353	334	360	986	741
4100 Recurrent taxes on immovable property	13	8	37	68	192	186	172	184	200	206
Rural land tax	0	0	0	3	2	0	0	0	0	0
4110 Households	0	0	0	0	0	0	0	0	0	0
4120 Others	13	8	37	66	190	185	172	184	200	206
Tax on urban properties	12	7	32	55	162	158	145	157	170	176
Tax on rural properties	1	1	6	10	27	27	27	27	30	31
4200 Recurrent taxes on net wealth	0	0	0	35	30	35	31	24	19	19
4210 Individual	..	..	..	0	0	0	0	0	0	0
4220 Corporate	..	..	..	35	30	35	31	24	19	19
Tax on foreign assets	..	..	..	35	30	35	31	24	19	19
4300 Estate, inheritance and gift taxes	0	0	1	5	27	24	24	40	11	17
4310 Estate and inheritance taxes	..	..	1	5	27	24	24	40	11	17
4320 Gift taxes	..	..	0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	0	0	0	0	0	0	0	0	0	0
4500 Non-recurrent taxes	0	0	0	0	7	0	0	0	635	374
4510 On net wealth	..	..	..	..	7	..	..	..	635	374
Solidarity contribution on equity	..	..	..	..	6	..	..	..	0	0
Solidarity contribution on foreign assets	..	..	..	..	1	..	..	..	0	0
Regularisation of assets abroad	..	..	..	..	0	..	..	..	88	4
Post-COVID contributions	..	..	..	..	0	..	..	..	547	370
4520 Other non-recurrent taxes	..	..	..	..	0	..	..	..	0	0
4600 Other recurrent taxes on property	3	9	33	50	116	108	107	112	121	125
5000 Taxes on goods and services	679	1 609	3 244	6 066	11 108	10 755	8 608	10 516	11 994	11 974
5100 Taxes on production, sale, transfer, etc	671	1 580	3 140	5 863	10 615	10 248	8 266	10 133	11 586	11 538
5110 General taxes	306	928	2 211	3 801	6 716	6 622	5 459	6 658	7 937	8 184
5111 Value added taxes	302	923	2 194	3 759	6 630	6 539	5 398	6 581	7 854	8 097
VAT (internal operations)	..	557	1 239	2 506	4 789	4 885	4 093	4 765	5 783	6 307
VAT (imports)	..	381	1 105	1 668	1 947	1 800	1 413	1 961	2 350	2 137
2% contribution on VAT	..	0	0	0	4	0	0	0	0	0
VAT refunds	..	-14	-149	-416	-109	-146	-108	-146	-279	-347
Other VATs (local)	..	0	0	0	0	0	0	0	0	0
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	4	5	16	41	85	83	61	77	84	86
5120 Taxes on specific goods and services	365	652	929	2 062	3 900	3 627	2 807	3 475	3 648	3 355
5121 Excises	90	89	237	508	955	885	715	821	865	846
Beer	..	29	62	119	239	246	209	234	274	281
Cigarettes	..	30	72	117	112	103	71	42	0	0
Fizzy drinks	..	9	15	40	94	93	79	81	79	76
Vehicles	..	6	17	55	63	42	25	31	38	43
Alcohol and alcoholic products	..	4	11	23	43	40	28	36	43	42
Non-returnable plastic bottles	..	0	0	0	35	36	29	34	40	44
Telephone	..	0	0	0	32	29	84	75	4	0
Water heaters	..	0	0	0	26	2	1	2	0	0
Perfumes	..	0	0	17	25	21	13	14	15	16
Non-alcoholic drinks	..	0	0	0	11	11	11	14	16	18
Other excises (internal operations)	..	0	0	0	5	5	4	5	6	6
Excises on imports	..	10	60	138	271	257	162	253	351	319
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	227	217	547	1 153	1 559	1 414	944	1 207	1 267	1 180
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	26	343	145	30	179	188	183	235	243	240
Contribution to comprehensive cancer care	0	0	0	0	104	116	125	184	202	206
Prepaid television services	0	0	0	14	64	60	54	43	32	25
Club membership fees	0	0	0	0	1	1	0	0	0	0
Casino services	0	0	0	8	0	0	0	0	0	0
Telecommunications	0	0	142	0	0	0	0	0	0	0
Capital circulation tax	0	322	0	0	0	0	0	0	0	0
Departure tax	7	16	0	0	0	0	0	0	0	0
Tax on credit operations	18	2	0	1	0	0	0	0	0	0
Other service taxes (local)	1	2	3	7	10	11	3	8	9	9
5127 Other taxes on internat. trade and transactions	22	4	0	371	1 206	1 140	964	1 212	1 274	1 088
Foreign Currency Exit Tax (ISD)	0	0	..	371	1 206	1 140	964	1 212	1 274	1 088
Tax on purchase of foreign currency	22	4	..	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	8	29	105	203	493	507	342	382	409	436
5210 Recurrent taxes	5	28	104	203	477	491	330	368	393	420
5211 Paid by households: motor vehicles	5	23	78	168	354	364	215	245	260	282
Motor vehicle tax	5	23	78	168	234	242	208	236	250	278
Environmental tax on vehicle pollution	0	0	0	0	119	122	7	9	9	4
5212 Paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	1	5	26	35	123	127	115	123	134	138
5220 Non-recurrent taxes	2	1	0	0	16	16	11	14	16	16
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	2	2	52	4	21	20	20	22	2	0
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	2	2	52	4	21	20	20	22	2	0
Simplified taxation system of Ecuador (RISE)	0	0	0	6	23	22	20	23	5	1
Other tax refunds	0	0	0	-2	-2	-2	-1	-1	-3	-2
Other taxes (local)	2	2	52	1	0	0	0	0	0	0

.. Not available

Note: Year ending 31st December. The data are on a cash basis, except for the data from the Central Bank of Ecuador which are on an accrual basis. Central government tax revenues mainly come from the Internal Revenue Service while some are from the Central Bank of Ecuador (see details below). Local tax revenues come from the Development Bank of Ecuador. Local government tax revenues are estimated for 2021-2023. Heading 2000: The data are collected from non-financial public sector operations published by the Central Bank of Ecuador. Heading 5123: The data are collected from the general budget of the consolidated state government published by the Central Bank of Ecuador. Heading 5126: This heading includes the tax on credit operations from the general budget of the consolidated state government published by the Central Bank of Ecuador. Heading 5127: This heading includes the tax on purchase of foreign currency from the general budget of the consolidated state government published by the Central Bank of Ecuador.

Source: Servicio de Rentas Internas (Internal Revenue Service); Banco Central del Ecuador (Central Bank of Ecuador); Banco de Desarrollo de Ecuador (Development Bank of Ecuador).

Table 5.14. El Salvador

Details of tax revenue – Million USD

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	543	1 669	2 497	3 447	5 545	5 640	5 404	6 716	7 438	7 761
1000 Taxes on income, profits and capital gains	95	429	637	996	1 889	1 959	1 954	2 259	2 707	2 809
1100 Of individuals	..	..	312	590	795	836	820	923	1 060	1 172
1110 On income and profits	..	..	312	590	795	836	820	923	1 060	1 172
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	356	420	914	922	934	1 078	1 334	1 310
1210 On profits	..	..	356	420	914	922	934	1 078	1 334	1 310
Corporate income tax	..	..	356	420	845	848	848	1 004	1 334	1 310
Special Contribution - Public security (large taxpayers)	..	..	0	0	70	74	85	74	0	0
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	95	429	-31	-14	180	201	201	258	313	328
Withholding income tax	..	..	0	41	220	249	239	299	387	396
Income tax refunds	..	..	-31	-55	-40	-48	-38	-41	-74	-68
2000 Social security contributions	104	325	339	470	705	722	700	771	834	881
2100 Employees	..	75	126	165	246	251	246	271	293	318
2110 On a payroll basis	..	75	126	165	246	251	246	271	293	318
2120 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2200 Employers	..	176	213	306	459	471	454	500	541	564
2210 On a payroll basis	..	176	213	306	459	471	454	500	541	564
2220 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	13	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	13	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	0	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	104	62	0	0	0	0	0	0	0	0
2410 On a payroll basis	104	62	..	..	..	..	..	..	..	..
2420 On an income tax basis	0	0	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	16	21	37	38	36	40	42	45
4000 Taxes on property	26	12	18	19	119	44	27	47	58	61
4100 Recurrent taxes on immovable property	0	0	2	3	6	7	6	8	11	7
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	16	0	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	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	10	12	16	16	113	37	21	39	47	54
Property transfers	10	12	16	16	24	29	21	39	47	54
Checks and electronic transfers of funds	0	0	0	0	56	5	0	0	0	0
Withholding for liquidity control	0	0	0	0	34	3	0	0	0	0
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	259	903	1 450	1 878	2 694	2 778	2 585	3 494	3 684	3 857
5100 Taxes on production, sale, transfer, etc	259	903	1 447	1 863	2 663	2 747	2 561	3 453	3 637	3 811
5110 General taxes	133	714	1 104	1 433	2 054	2 109	2 033	2 771	2 944	3 072
5111 Value added taxes	0	714	1 104	1 433	2 054	2 109	2 033	2 771	2 944	3 072
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	133	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	127	189	343	431	608	638	528	682	694	738
5121 Excises	65	49	162	224	367	393	336	379	361	398
Alcoholic beverages	..	..	14	22	24	25	34	40	33	34
Cigarettes	..	..	23	38	24	24	25	27	27	27
Soft drinks	..	..	33	31	49	52	50	62	64	69
Beer	..	..	26	29	73	82	67	92	101	102
Weapons, ammunition and explosives	..	..	1	1	1	1	1	1	2	1
Ad-valorem on fuels	..	..	0	0	7	8	7	5	0	0
Special contribution- Sugar	..	..	1	1	1	1	1	1	1	1
Special contribution- Public transportation	..	..	0	35	47	48	23	49	25	55
Special contribution- FOVIAL	..	..	66	69	93	96	83	104	108	110
Special contribution- Public security	..	..	0	0	48	55	43	1	0	0
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	61	141	181	151	227	232	187	291	319	322
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	0	56	14	13	5	11	14	18
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	0	0	3	15	32	31	24	40	47	47
5210 Recurrent taxes	..	..	3	7	17	15	12	17	23	21
5211 Paid by households: motor vehicles	..	..	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	3	7	17	15	12	17	23	21
5220 Non-recurrent taxes	..	..	0	7	15	16	12	23	24	26
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	58	0	37	63	101	98	102	105	114	108
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	58	0	37	63	101	98	102	105	114	108

.. Not available

Note: Year ending 31st December. The data are on a cash basis. Central government tax revenue data are preliminary for 2022 and 2023. Heading 1000: Disaggregated individual and corporate income taxes are not available before 2002. Heading 2000: The figures include social security contributions paid to the Salvadoran Institute of Social Security (ISSS), National Public Employees Pension Institute (INPEP), Social Security Institute of the Armed Forces (IPSFA) and Salvadoran Institute of Teacher Welfare (ISBM). The figures exclude payments to privately managed pension funds (AFPs) and may include a small amount of voluntary contributions which is undistinguishable from the public social security contribution data. Heading 3000: Vocational training contributions to the Instituto Salvadoreño de Formación Profesional (INSAFORP) are included in heading 3000. The tax revenue is classified under the central government. In El Salvador this revenue is classified under a separate unit considered to be different to the central government.

Source: Dirección General de Tesorería en Ministerio de Hacienda (General Treasury Directorate in Ministry of Finance); Dirección General de Contabilidad Gubernamental en Ministerio de Hacienda (General Directorate of Government Accounting in Ministry of Finance); División de Análisis Financiero y Estadístico en Ministerio de Hacienda (Financial Analysis and Statistics Division in Ministry of Finance); Instituto Salvadoreño del Seguro Social (Salvadoran Social Security Institute); Centro Interamericano de Administraciones Tributarias (Inter-American Center of Tax Administrations).

Table 5.15. Guatemala

Details of tax revenue – Million GTQ

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	2 646	16 531	27 187	41 537	72 505	77 121	74 529	94 113	105 970	114 631
1000 Taxes on income, profits and capital gains	507	3 293	4 401	7 745	16 236	17 100	16 751	23 291	25 658	28 391
1100 Of individuals	25	143	645	1 225	2 603	2 813	2 816	4 769	3 892	4 205
1110 On income and profits	25	143	645	1 225	2 603	2 813	2 816	4 769	3 892	4 205
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	482	3 149	3 756	6 520	13 633	14 287	13 935	18 522	21 765	24 186
1210 On profits	482	3 149	3 756	6 520	13 633	14 287	13 935	18 522	21 765	24 186
Corporate income tax	482	1 858	3 730	6 518	13 633	14 285	13 933	18 519	21 763	24 185
Commercial and agricultural enterprises	0	1 291	26	2	0	2	2	3	2	1
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	436	2 569	4 072	6 312	12 102	12 957	12 742	14 314	15 539	17 613
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	436	2 569	4 072	6 312	12 102	12 957	12 742	14 314	15 539	17 613
2410 On a payroll basis	436	2 569	4 072	6 312	12 102	12 957	12 742	14 314	15 539	17 613
2420 On an income tax basis	0	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	0	0	0	447	903	933	859	1 038	1 130	1 249
Contributions to INTECAP	..	..	..	233	469	484	448	537	586	644
Contributions to IRTRA	..	..	..	214	434	449	411	501	544	604
4000 Taxes on property	149	347	663	1 202	1 354	1 177	1 115	1 405	1 537	785
4100 Recurrent taxes on immovable property	0	153	342	621	865	685	712	839	915	157
4110 Households	..	0	0	0	0	0	0	0	0	0
4120 Others	..	153	342	621	865	685	712	839	915	157
Property tax	..	6	1	1	2	2	1	2	1	1
Property tax (municipal)	..	147	341	620	863	683	711	837	914	156
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	149	194	321	581	489	492	403	567	622	628
Stamp duty	104	182	313	572	463	451	392	542	586	588
Tax on property transfer	45	12	8	10	26	40	11	25	36	39
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	1 554	10 317	16 402	23 255	37 253	40 124	37 993	48 666	55 975	59 325
5100 Taxes on production, sale, transfer, etc	1 526	10 131	16 083	22 750	36 372	39 215	37 090	47 655	54 905	58 165
5110 General taxes	762	6 259	10 753	16 980	27 733	29 920	28 760	36 985	43 404	45 770
5111 Value added taxes	762	6 259	10 753	16 980	27 733	29 920	28 760	36 985	43 404	45 770
VAT domestic	361	2 903	4 250	7 995	14 573	15 897	15 992	18 226	20 215	22 998
VAT imports	401	4 189	7 953	11 127	15 560	16 331	14 955	21 461	26 131	25 925
Tax credit refunds	0	-834	-1 450	-2 142	-2 401	-2 307	-2 187	-2 702	-2 941	-3 153
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	764	3 872	5 330	5 770	8 640	9 294	8 330	10 670	11 500	12 395
5121 Excises	258	1 797	1 262	3 101	5 621	6 106	5 662	6 879	7 132	7 712
Tobacco and derivatives	76	205	312	347	337	363	299	333	346	316
Beer	0	97	122	159	322	365	387	471	526	580
Alcoholic beverages	0	77	76	97	103	109	104	130	154	156
Soft drinks	0	15	172	220	365	396	405	458	479	512
Other beverages	77	12	2	2	0	0	0	0	1	0
Cement	0	0	93	99	123	131	147	183	186	201
Oil and derivatives	105	1 389	485	2 179	3 417	3 743	3 485	4 066	4 039	4 270
IPRIMA	0	0	0	0	953	999	836	1 238	1 402	1 676
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	506	1 806	3 715	2 368	2 576	2 712	2 487	3 485	3 903	4 087
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	269	354	301	443	477	181	305	466	595
Departure tax	..	135	197	224	312	338	117	214	323	421
INGUATE	..	40	56	73	125	132	57	83	134	166
Transportation and communications	..	94	100	3	6	7	7	8	9	9
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	28	186	319	505	881	909	903	1 011	1 071	1 160
5210 Recurrent taxes	28	186	319	505	881	909	903	1 011	1 071	1 160
5211 Paid by households: motor vehicles	0	0	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	28	186	319	505	881	909	903	1 011	1 071	1 160
5213 Paid in respect of other goods	0	0	0	0	0	0	0	0	0	0
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	7	1 649	2 575	4 656	4 830	5 070	5 399	6 130	7 268
6100 Paid solely by business	..	0	0	0	0	0	0	0	0	0
6200 Other	..	7	1 649	2 575	4 656	4 830	5 070	5 399	6 130	7 268
Extraordinary and temporary solidarity tax in support of peace agreements	..	0	1 647	44	10	63	3	9	11	8
Solidarity tax	..	0	0	2 530	4 646	4 766	5 067	5 389	6 119	7 259
Extraordinary and temporary solidarity tax	..	2	0	0	0	0	0	0	0	0
Other indirect taxes	..	4	1	1	0	0	0	0	1	1

.. Not available

Note: Year ending 31st December. The data are on a cash basis. Local government tax revenues include revenues from the municipal property tax (IUSI). Heading 1000: Personal and corporate income taxes also include taxes on income from financial products. Heading 2000: Figures include contributions to the Guatemalan Social Security Institute (IGSS) and payments by public employees to the government's pension fund. Heading 3000: Contributions to INTECAP and contributions to IRTRA are included in heading 3000. The tax revenues are classified under the central government. In Guatemala these revenues are classified under a separate unit considered to be different to the central government. Heading 4400: Before 2000, tax on property transfer under heading 4400 also includes central government property tax under heading 4120 as they cannot be distinguished. Heading 5121: Other beverages contain all alcoholic and non-alcoholic beverages before 2000.

Source: Superintendencia de Administración Tributaria (Superintendency of Tax Administration); Ministerio de Finanzas Públicas (Ministry of Public Finance); Contraloría General de Cuentas (General Comptroller's Office).

Table 5.16. Guyana

Details of tax revenue – Million GYD

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	5 232	42 750	60 319	111 906	220 421	250 240	243 507	282 401	324 376	408 949
1000 Taxes on income, profits and capital gains	1 752	16 179	23 843	39 561	78 956	94 504	105 756	124 088	164 802	213 899
1100 Of individuals	333	7 734	11 139	17 816	32 037	35 249	39 711	46 962	58 903	72 423
1110 On income and profits	333	7 734	11 139	17 816	32 037	35 249	39 711	46 962	58 903	72 423
Personal	306	7 157	11 139	15 419	25 808	29 213	34 688	42 907	54 881	67 833
Self-employed	27	577	0	2 397	6 229	6 036	5 024	4 054	4 022	4 590
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	1 375	8 266	12 555	21 427	46 198	58 346	64 992	75 897	104 581	139 404
1210 On profits	1 375	8 266	12 555	21 427	46 198	58 346	64 992	75 897	104 581	139 404
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	43	179	149	317	721	908	1 053	1 229	1 318	2 072
2000 Social security contributions	191	4 868	6 670	10 047	21 178	23 728	24 706	26 725	31 353	36 077
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	191	4 868	6 670	10 047	21 178	23 728	24 706	26 725	31 353	36 077
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	53	701	828	2 068	4 875	4 917	4 390	5 581	6 543	7 668
4100 Recurrent taxes on immovable property	40	681	807	1 562	4 377	4 312	3 847	4 907	5 853	7 065
4110 Households	0	0	0	0	1 016	933	892	1 030	1 235	1 366
4120 Others	40	681	807	1 562	3 361	3 379	2 956	3 877	4 619	5 699
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	13	20	21	31	44	41	44	67	91	99
4310 Estate and inheritance taxes	13	20	21	31	44	41	44	67	91	99
4320 Gift taxes	0	0	0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	0	0	0	476	454	565	499	607	598	505
Stamp duties	..	..	..	476	454	565	499	607	598	505
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	2 200	20 798	27 940	59 360	113 216	124 952	106 683	124 040	119 641	149 202
5100 Taxes on production, sale, transfer, etc	2 162	20 530	27 414	58 846	111 770	123 710	105 489	122 857	118 411	141 976
5110 General taxes	1 399	14 861	21 396	27 044	48 155	52 735	49 907	48 452	56 998	72 535
5111 Value added taxes	0	0	0	27 044	48 036	52 676	49 844	48 363	56 830	72 043
Imports	..	..	..	14 877	27 819	29 302	22 934	21 134	23 255	28 671
Domestic supply	..	..	..	12 168	20 216	23 374	26 910	27 228	33 575	43 372
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	1 399	14 861	21 396	0	119	60	63	90	168	493
5120 Taxes on specific goods and services	763	5 669	6 019	31 802	63 615	70 975	55 582	74 404	61 413	69 441
5121 Excises	32	609	1 211	22 070	41 659	45 979	35 941	48 793	31 139	34 686
Motor vehicle (imports)	..	..	..	7 702	6 781	7 977	8 188	14 917	13 708	20 456
Petroleum products (imports)	..	..	..	9 437	26 359	29 124	19 290	24 019	6 801	3 542
Tobacco (imports)	..	..	..	1 077	1 204	1 427	1 256	1 179	1 314	1 121
Alcoholic beverages (imports)	..	..	..	719	867	785	589	1 010	1 175	1 068
Alcoholic beverages (domestic)	..	..	..	2 358	4 468	4 486	4 599	5 275	5 394	5 557
Purchase tax - motor cars	..	..	..	0	0	0	0	0	0	0
Environmental tax	..	..	..	777	1 979	2 179	2 019	2 392	2 747	2 941
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	544	3 943	3 635	8 302	19 321	22 140	18 624	23 737	27 125	30 410
5124 Taxes on exports	94	7	7	7	33	29	27	29	84	135
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	92	1 110	1 166	1 423	2 603	2 827	990	1 845	3 064	4 211
Entertainment tax	12	27	2	0	0	0	0	0	0	0
Travel tax	80	1 084	1 164	1 423	2 603	2 827	990	1 845	3 064	4 211
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	38	268	525	514	1 446	1 242	1 194	1 183	1 230	7 226
5210 Recurrent taxes	38	268	525	514	1 446	1 242	1 194	1 183	1 230	1 441
5211 Paid by households: motor vehicles	27	239	274	475	1 095	1 150	1 135	1 112	1 165	1 368
5212 Paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	12	29	251	39	352	92	60	70	65	73
Other licences	12	29	251	39	352	92	60	70	65	73
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	5 786
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	1 037	204	1 039	870	2 196	2 139	1 972	1 968	2 037	2 103
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	1 037	204	1 039	870	2 196	2 139	1 972	1 968	2 037	2 103

.. Not available

Note: Year ending 31st December. The data are on a cash basis. Data on local government tax revenues include payments of local taxes by public corporations. Tax revenue data are government revised estimates for 2023. Heading 2000: The figures include contributions to the National Insurance Scheme.

Heading 5220: The figures include carbon credit inflows.

Source: Ministry of Finance; Bank of Guyana; National Insurance Scheme.

Table 5.17. Honduras

Details of tax revenue – Million HNL

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	2 118	18 299	32 974	54 544	126 062	131 995	112 448	145 066	166 126	177 685
1000 Taxes on income, profits and capital gains	431	2 907	7 037	13 232	36 071	34 533	25 587	35 209	48 289	48 397
1100 Of individuals	157	992	2 312	4 528	11 368	11 365	11 214	14 258	17 478	18 570
1110 On income and profits	157	992	2 312	4 528	11 368	11 365	11 214	14 258	17 478	18 570
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	274	1 916	4 725	8 705	24 702	23 167	14 373	20 951	30 811	29 828
1210 On profits	274	1 916	4 725	8 705	24 702	23 167	14 373	20 951	30 811	29 828
Corporate income tax	274	1 916	4 121	7 400	22 082	20 538	12 731	18 286	26 509	25 441
Income tax surcharge	0	0	604	1 305	2 601	2 612	1 620	2 646	4 277	4 362
Special contribution of the cooperative sector	0	0	0	0	19	17	21	19	25	25
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	179	1 727	4 416	8 671	19 302	21 068	23 138	23 994	25 284	25 949
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	179	1 727	4 416	8 671	19 302	21 068	23 138	23 994	25 284	25 949
2410 On a payroll basis	179	1 727	4 416	8 671	19 302	21 068	23 138	23 994	25 284	25 949
2420 On an income tax basis	0	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	0	0	0	485	1 025	1 005	935	1 081	1 215	1 459
4000 Taxes on property	16	266	631	994	3 243	3 428	2 954	4 119	4 881	5 562
4100 Recurrent taxes on immovable property	16	189	170	254	435	446	282	586	720	910
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	78	144	359	278	341	328	469	439	429
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	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	2 531	2 641	2 344	3 064	3 722	4 222
4500 Non-recurrent taxes	0	0	316	380	0	0	0	0	0	0
4510 On net wealth	..	..	0	0	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	316	380	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	1 401	12 436	19 032	28 937	64 017	66 742	55 520	75 817	80 525	90 535
5100 Taxes on production, sale, transfer, etc	1 401	12 436	19 032	28 937	64 017	66 742	55 520	75 817	80 525	90 535
5110 General taxes	344	5 146	9 565	16 050	41 562	42 891	35 815	49 264	56 067	64 421
5111 Value added taxes	344	5 146	9 565	16 050	41 562	42 891	35 815	49 264	56 067	64 421
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	1 057	7 290	9 468	12 887	22 454	23 851	19 705	26 553	24 458	26 114
5121 Excises	256	4 592	6 322	8 458	17 011	18 285	15 598	20 048	16 664	17 284
Beer	70	376	338	376	1 150	1 339	1 164	1 754	1 766	1 806
Soft drinks	25	240	268	514	979	1 075	1 073	1 332	1 351	1 495
Liquors	32	48	69	121	227	217	206	297	318	351
Petroleum products	43	347	0	0	0	0	0	0	0	0
Cigarettes	57	369	437	607	565	514	471	531	647	575
Fuel tax	0	2 954	4 916	6 288	13 061	14 131	11 951	14 919	11 004	11 101
Other	28	258	295	551	1 028	1 010	733	1 215	1 578	1 957
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	498	2 083	2 174	2 505	4 485	4 474	3 282	5 288	6 501	7 490
Petroleum	0	297	0	0	0	0	0	0	0	0
Other	498	1 786	2 174	2 505	4 485	4 474	3 282	5 288	6 501	7 490
5124 Taxes on exports	217	6	0	0	90	18	10	76	21	67
Bananas	39	5	..	..	0	0	0	0	0	0
Coffee	1	0	..	..	0	0	0	0	0	0
Temporary export tax	163	0	..	..	0	0	0	0	0	0
Special contribution of the mining sector	0	0	..	..	90	18	10	76	21	67
Other	15	1	..	..	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	0	0	80	49	41	44	42	42
Special contribution of mobile services	..	..	..	..	49	35	36	36	35	36
Special contribution of the food and services sector	..	..	..	..	26	9	3	5	2	0
Special contribution of casino games and slot machines	..	..	..	..	4	5	2	3	5	6
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	87	610	971	1 924	789	1 025	774	1 097	1 230	1 231
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	0	0	0	0	0	0	0	0	0	0
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	91	962	1 858	2 225	2 404	5 220	4 315	4 847	5 931	5 783
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	91	962	1 858	2 225	2 404	5 220	4 315	4 847	5 931	5 783

.. Not available

Note: Year ending 31st December. The data are on a cash basis. Figures for local tax revenues may include non-tax revenues and central government transfers which are not considered as tax revenues according to the OECD classification, described in the Interpretative Guide, but it has not been possible to distinguish the different components within the aggregate data. Heading 3000: The employer contributions to the National Institute of Vocational Training (INFOP) are included in heading 3000. The tax revenue is classified under the central government. In Honduras this revenue is classified under a separate unit considered to be different to the central government.

Source: Servicio de Administración de Rentas (Revenue Administration Service); Secretaría de Finanzas (Ministry of Finance).

Table 5.18. Jamaica

Details of tax revenue – Million JMD

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	7 748	87 713	163 154	287 139	562 009	602 592	544 211	616 467	768 574	879 171
1000 Taxes on income, profits and capital gains	3 639	35 457	62 702	105 917	144 581	155 140	155 632	167 112	206 743	278 663
1100 Of individuals	1 687	17 441	36 043	54 798	62 644	69 323	72 692	77 756	96 902	143 758
1110 On income and profits	1 687	17 441	36 043	54 798	62 644	69 323	72 692	77 756	96 902	143 758
PAYE	1 489	16 515	34 223	50 828	57 472	63 716	67 228	72 416	90 077	136 491
Other individuals	198	926	1 820	3 969	5 173	5 607	5 464	5 340	6 825	7 267
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	1 280	7 627	13 134	33 091	62 504	67 623	61 823	68 791	79 485	100 539
1210 On profits	1 280	7 627	13 134	33 091	62 504	67 623	61 823	68 791	79 485	100 539
Bauxite/alumina	134	430	446	866	0	0	0	0	0	0
Other companies	1 146	7 197	12 688	32 224	61 427	67 251	61 665	68 646	79 355	100 431
Minimum business tax	0	0	0	0	1 077	372	159	145	129	108
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	672	10 389	13 525	18 028	19 433	18 194	21 117	20 565	30 356	34 366
Tax on dividends	68	854	248	1 059	1 987	2 368	2 757	2 536	3 379	3 011
Tax on interests	605	9 535	13 277	16 970	17 446	15 827	18 360	18 029	26 977	31 354
2000 Social security contributions	..	..	4 924	8 199	21 033	24 569	25 076	31 671	42 531	54 449
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	4 924	8 199	21 033	24 569	25 076	31 671	42 531	54 449
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	305	3 821	7 193	12 792	28 541	31 294	30 813	32 063	38 188	47 305
4000 Taxes on property	965	4 262	10 796	9 939	24 793	19 117	15 600	18 155	21 115	20 595
4100 Recurrent taxes on immovable property	67	639	1 455	2 600	8 478	9 020	7 996	9 546	9 716	9 449
4110 Households	67	639	1 455	2 600	8 478	9 020	7 996	9 546	9 716	9 449
Municipal property tax	0	639	1 455	2 600	8 478	9 020	7 996	9 546	9 716	9 449
Other property taxes	67	0	0	0	0	0	0	0	0	0
4120 Others	0	0	0	0	0	0	0	0	0	0
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	898	3 623	9 341	7 339	16 315	10 097	7 603	8 609	11 399	11 146
Stamp duty	898	3 623	9 341	7 339	16 315	10 097	7 603	8 609	11 399	11 146
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	2 824	43 907	77 065	149 544	340 651	370 321	315 268	365 499	457 446	475 406
5100 Taxes on production, sale, transfer, etc	2 760	43 107	75 954	147 500	335 189	363 429	308 011	357 080	448 649	468 632
5110 General taxes	297	22 356	45 602	84 409	187 576	203 297	177 354	199 638	253 358	271 437
5111 Value added taxes	293	22 356	45 602	82 407	183 646	199 150	173 480	194 725	246 993	265 092
General consumption tax	293	22 356	45 602	82 407	183 646	199 150	173 480	194 725	246 993	265 092
5112 Sales tax	4	0	0	0	0	0	0	0	0	0
Sales tax on used cars	4	..	..	..	..	..	..	..	..	..
5113 Other	0	0	0	2 002	3 930	4 147	3 873	4 913	6 364	6 345
Environmental levy	..	..	..	2 002	3 930	4 147	3 873	4 913	6 364	6 345
5120 Taxes on specific goods and services	2 463	20 752	30 352	63 091	147 613	160 133	130 658	157 442	195 291	197 195
5121 Excises	1 158	9 751	12 387	38 112	75 169	80 773	69 949	84 782	96 588	93 120
Special consumption tax	1 115	9 751	12 387	38 112	75 103	80 693	69 852	84 704	96 475	93 066
Quarry tax	0	0	0	0	66	80	97	78	113	54
Other excises	44	0	0	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	782	8 498	14 999	19 959	41 243	44 809	40 420	47 762	60 695	61 628
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	523	2 503	2 966	5 020	31 202	34 550	20 289	24 898	38 009	42 447
Travel tax	86	1 999	1 914	3 512	20 114	21 954	9 108	12 624	23 274	27 974
Telephone call tax	86	0	0	0	3 247	3 568	3 619	3 414	3 252	2 919
Betting, gaming and lottery	50	504	1 052	1 508	5 205	6 152	6 163	7 229	8 401	8 048
Accommodation tax	87	0	0	0	2 636	2 877	1 400	1 631	3 082	3 506
Bank and trust	204	0	0	0	0	0	0	0	0	0
Entertainment tax	11	0	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	64	800	1 111	2 045	5 463	6 892	7 257	8 419	8 797	6 774
5210 Recurrent taxes	64	800	1 111	2 045	5 463	6 892	7 257	8 419	8 797	6 774
5211 Paid by households: motor vehicles	47	751	935	1 775	4 334	4 863	4 528	4 864	5 668	4 733
5212 Paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	17	49	176	270	1 129	2 029	2 728	3 555	3 129	2 041
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	16	266	475	748	2 410	2 151	1 824	1 967	2 551	2 752
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	16	266	475	748	2 410	2 151	1 824	1 967	2 551	2 752
Contractors levy	16	266	475	748	2 410	2 151	1 824	1 967	2 551	2 752

.. Not available

Note: Year ending 31st December, except for 1990-2003 which refer to fiscal year ending 31st March due to data availability. The data are on a cash basis. Heading 2000: The figures include contributions to National Insurance Scheme (NIS). Heading 3000: Education tax in Jamaica includes contributions from employees, employers and the self-employed calculated based on their emoluments. The employer contributions account for the majority of the total contributions.

Source: Ministry of Finance and the Public Service; Tax Administration Jamaica.

Table 5.19. Mexico

Details of tax revenue – Million MXN

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	102 005	767 216	1 086 482	1 716 243	3 797 888	3 995 654	4 148 699	4 452 360	4 948 318	5 638 612
1000 Taxes on income, profits and capital gains	34 673	276 548	402 036	683 604	1 671 513	1 694 143	1 768 161	1 903 047	2 280 791	2 514 390
1100 Of individuals	..	..	195 869	313 473	804 236	829 501	872 598	938 623	1 066 965	1 190 186
Tax on income of individuals	..	..	195 869	313 473	804 236	829 501	872 598	938 623	1 066 965	1 190 186
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	135 840	246 745	809 834	803 643	832 120	898 767	1 136 636	1 243 430
Tax on income of corporations	..	..	135 840	246 745	809 834	803 643	832 120	898 767	1 136 636	1 243 430
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	34 673	276 548	70 327	123 386	57 443	60 999	63 443	65 657	77 190	80 774
Tax on income of other individuals and corporations	..	244 841	40 780	66 937	50 878	54 686	58 196	58 306	70 239	73 615
Tax on asset	..	13 913	12 033	(625)	(396)	(585)	(1 245)	(380)	31	(153)
Credit on salary	..	17 794	17 514	9 708	1 172	1 290	479	512	107	175
Oil yields tax	..	0	0	2 296	0	0	0	0	0	0
IETU	..	0	0	45 069	319	(195)	(888)	200	(346)	(23)
Imposed by Activity Exploration and extraction of hydrocarbon	..	0	0	0	5 470	5 803	6 902	7 019	7 160	7 160
2000 Social security contributions	17 165	138 223	206 551	277 459	509 087	552 058	576 019	612 175	681 672	761 511
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	17 165	138 223	206 551	277 459	509 087	552 058	576 019	612 175	681 672	761 511
2410 On a payroll basis	..	138 223	206 551	277 459	509 087	552 058	576 019	612 175	681 672	761 511
2420 On an income tax basis	..	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	1 797	11 217	20 461	36 911	93 303	101 284	105 456	116 910	141 161	170 429
Substitute tax on salary	..	0	0	0	0	0	0	0	0	0
Payroll tax	..	11 101	15 746	27 813	92 833	100 798	104 825	115 974	139 977	169 037
Tax on remuneration to the personal work	..	65	4 562	8 841	270	298	407	579	837	989
Tax on professions and fees	..	36	53	71	111	121	177	235	263	320
Tax on operations by contract	..	15	100	186	90	67	47	121	84	84
4000 Taxes on property	1 914	13 964	26 796	38 955	77 110	79 262	79 237	90 206	105 244	95 499
4100 Recurrent taxes on immovable property	1 036	9 948	16 641	25 724	49 445	50 540	52 728	56 148	64 903	60 538
4110 Households	0	0	0	0	0	0	0	0	0	0
4120 Others	1 036	9 948	16 641	25 724	49 445	50 540	52 728	56 148	64 903	60 538
Property tax	..	9 948	16 641	25 724	49 445	50 540	52 728	56 148	64 903	60 538
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	8	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	8	..	..	..	..	..	..	..	..	..
4320 Gift taxes	0	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	870	4 017	10 155	13 231	27 665	28 722	26 509	34 058	40 341	34 961
Alienation of immovable property	..	1 763	984	1 122	1 823	1 939	1 982	2 486	2 837	2 903
Transfer of ownership of real estate	..	2 236	5 528	5 027	8 658	8 385	12 072	11 394	16 705	14 461
Purchasing property	..	18	3 643	7 082	17 184	18 397	12 456	20 177	20 799	17 596
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	44 837	319 613	418 945	651 915	1 381 659	1 504 252	1 544 156	1 647 927	1 623 605	1 982 475
5100 Taxes on production, sale, transfer, etc	44 171	310 326	403 158	630 123	1 364 208	1 486 758	1 527 674	1 630 616	1 606 144	1 962 769
5110 General taxes	26 635	189 606	318 432	504 509	922 238	933 327	987 525	1 123 699	1 221 803	1 366 583
5111 Value added taxes	26 635	189 606	318 432	504 509	922 238	933 327	987 525	1 123 699	1 221 803	1 366 583
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	17 519	120 720	84 726	125 614	441 970	553 432	540 149	506 917	384 341	596 187
5121 Excises	10 072	86 163	55 286	86 098	358 577	470 993	469 040	410 450	259 306	464 008
Special tax on production and services on tobacco	..	8 083	15 492	26 925	41 452	42 484	43 848	45 657	47 948	48 156
Special tax on production and services on alcohol and beer	..	7 250	18 119	25 152	53 604	57 361	52 312	57 395	68 050	73 687
Special tax on production and services on sugar-sweetened beverages	..	0	829	0	25 916	27 260	29 124	30 478	34 247	37 963
Special tax on production and services on no staple foods with high caloric density	0	0	0	0	23 112	21 422	21 049	25 590	30 333	35 140
Other special tax on production and services	0	66 211	15 186	29 349	203 351	311 968	314 340	240 034	63 668	250 156
Tax on new automobiles	0	4 619	5 659	4 671	11 142	10 497	8 366	11 296	15 060	18 906
Tax on luxury goods and services	0	0	0	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	6 998	33 285	27 512	26 602	67 232	66 295	59 247	77 236	95 901	102 735
Step customs officer	..	423	692	2 071	1 690	1 554	1 309	1 697	2 229	2 025
Import taxes	..	32 861	26 820	24 531	65 543	64 741	57 938	75 539	93 672	100 710
5124 Taxes on exports	75	4	0	0	0	0	0	0	0	0
Tax on exports	..	4	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	132	1 042	1 578	10 958	8 692	9 196	5 625	9 265	13 863	17 527
IDE	..	0	0	8 022	(629)	(405)	(252)	(135)	(152)	(174)
Tax on lodging	..	504	798	1 384	3 945	4 254	2 500	4 119	6 411	8 198
Public entertainment tax	..	240	349	462	909	924	467	393	1 225	1 848
Tax on lotteries, raffles and gambling	..	267	417	923	2 947	3 403	2 114	3 799	5 055	4 352
Tax on commercials	..	4	15	166	1 231	376	0	0	0	0
Various indirect taxes	..	28	0	1	288	644	795	1 089	1 324	3 304
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	242	226	350	1 956	7 468	6 947	6 238	9 966	15 271	11 917
Mining fees	..	226	350	1 956	7 468	6 947	6 238	9 966	15 271	11 917
5130 Unallocable between 5110 and 5120	17	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	666	9 287	15 787	21 793	17 451	17 494	16 482	17 311	17 461	19 706
5210 Recurrent taxes	666	9 287	15 787	21 793	17 451	17 494	16 482	17 311	17 461	19 706
5211 Paid by households: motor vehicles	567	8 878	15 237	21 319	16 533	16 624	15 699	16 422	16 311	17 869
Tax on motor vehicules	..	8 878	15 237	21 319	16 533	16 624	15 699	16 422	16 311	17 869
5212 Paid by others: motor vehicles	0	301	357	281	640	645	437	605	705	911
Tax on federal auto transport	..	301	357	281	640	645	437	605	705	911
5213 Paid in respect of other goods	99	108	193	193	278	225	347	285	445	925
Sport fishing	..	40	80	59	73	73	55	69	87	79
Sport hunting	..	3	0	0	0	0	0	0	0	0
Tax on commercial activities	..	63	113	50	115	41	159	39	112	629
Trade in books and magazines	..	0	0	0	0	0	0	0	1	1
Tax on industrial activities	..	2	0	82	73	92	113	113	51	0
Mining	..	0	0	1	17	17	19	64	196	217
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	1 619	7 651	11 693	27 398	65 217	64 654	75 671	82 094	115 845	114 309
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	1 619	7 651	11 693	27 398	65 217	64 654	75 671	82 094	115 845	114 309
Accessories	..	5 504	9 543	22 206	45 864	41 063	56 793	54 231	83 591	72 133
Unallocable between 1000 and 5000 caused in exercices fiscal previous liquidation slopes or of payment	..	374	(927)	30	400	79	218	304	328	257
Additional state and local taxes	..	1 773	3 077	5 162	18 952	23 512	18 660	27 560	31 926	41 919

.. Not available

Note: Year ending 31st December. The data are on a cash basis. Heading 1000: In ECLAC data, income taxes are presented net of credit on salary figures. Heading 2000: In ECLAC data, social security contributions are presented net of transfers from the Federal government for the payment of IMSS (Mexican Social Security Institute) pensions.

Source: Ministry of Finance, Economic Department.

Table 5.20. Nicaragua

Details of tax revenue – Million NIO

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	..	9 300	18 353	36 162	95 459	107 333	110 648	134 518	156 174	178 432
1000 Taxes on income, profits and capital gains	..	1 144	3 902	8 351	29 258	33 036	32 470	40 753	50 714	58 692
1100 Of individuals	..	299	925	1 857	6 780	6 561	6 833	7 753	9 648	11 166
1110 On income and profits	..	299	925	1 857	6 780	6 561	6 833	7 753	9 648	11 166
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	845	2 977	6 494	22 478	26 475	25 637	33 000	41 066	47 526
1210 On profits	..	845	2 977	6 494	22 478	26 475	25 637	33 000	41 066	47 526
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	0	0	0	0	0	0	0	0	0
2000 Social security contributions	..	1 678	3 363	8 090	24 624	27 586	29 014	32 054	35 571	38 390
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	1 678	3 363	8 090	24 624	27 586	29 014	32 054	35 571	38 390
2410 On a payroll basis	..	1 678	3 363	8 090	24 624	27 586	29 014	32 054	35 571	38 390
2420 On an income tax basis	..	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	..	0	0	0	0	0	0	0	0	0
4000 Taxes on property	..	11	227	423	961	1 196	1 401	1 778	1 815	2 102
4100 Recurrent taxes on immovable property	..	0	211	403	881	1 129	1 346	1 707	1 726	1 994
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	11	17	20	80	67	55	71	90	107
Stamp duties	..	11	17	20	80	67	55	71	90	107
4500 Non-recurrent taxes	..	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	5 584	10 649	18 951	39 817	44 608	46 487	58 693	66 654	77 607
5100 Taxes on production, sale, transfer, etc	..	5 584	10 485	18 608	38 782	43 674	45 505	57 630	65 415	76 175
5110 General taxes	..	2 931	6 359	11 932	25 792	27 933	29 002	37 772	43 273	51 409
5111 Value added taxes	..	2 931	5 599	10 353	21 905	24 116	24 990	32 998	38 081	45 424
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
5113 Other	..	0	761	1 579	3 888	3 817	4 012	4 774	5 192	5 985
5120 Taxes on specific goods and services	..	2 653	4 126	6 676	12 990	15 741	16 503	19 858	22 142	24 766
5121 Excises	..	2 034	3 227	5 541	10 931	13 616	14 163	16 549	18 191	19 999
Alcoholic beverages	..	84	102	198	353	583	702	626	713	535
Beer	..	203	340	645	1 663	1 857	1 939	2 269	2 401	2 710
Cigarettes	..	70	143	45	0	0	0	0	0	1
Soft drinks	..	123	128	248	523	470	539	611	753	829
Petroleum products	..	1 359	1 756	2 699	5 395	5 589	5 561	6 846	6 900	7 100
Gaming machines	..	0	0	0	90	120	118	137	147	158
Excises on imports	..	196	734	1 559	2 763	4 805	5 083	5 794	7 057	8 360
Other excises	..	- 1	25	148	145	193	222	267	221	306
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	619	899	1 135	2 058	2 125	2 340	3 309	3 950	4 767
Custom duties	..	452	880	1 094	2 058	2 125	2 340	3 309	3 950	4 767
Temporary protection duty	..	96	0	0	0	0	0	0	0	0
On products originating in Colombia or Honduras	..	72	18	41	0	0	0	0	1	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	..	0	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	0	163	343	1 035	934	982	1 063	1 239	1 432
5210 Recurrent taxes	..	..	18	20	59	61	63	68	80	92
5211 Paid by households: motor vehicles	..	..	18	20	59	61	63	68	80	92
5212 Paid by others: motor vehicles	..	..	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	0	0	0	0	0	0	0	0
5220 Non-recurrent taxes	..	..	145	323	976	874	919	994	1 159	1 340
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	0	212	347	798	907	1 275	1 240	1 420	1 641
6100 Paid solely by business	..	..	0	0	0	0	0	0	0	0
6200 Other	..	..	212	347	798	907	1 275	1 240	1 420	1 641

.. Not available

Note: Year ending 31st December. The data are on a cash basis. Comparable statistics for 1990 cannot be shown due to the devaluation of the Nicaraguan cordoba. Figures for local tax revenues are estimated for 2022 and 2023 as data are not available. Data for social security contributions are preliminary in 2022 and 2023. Heading 1000: PIT (heading 1100) and CIT (heading 1200) revenues in 2022 and 2023 are estimated based on aggregate values.

Source: Ministerio de Hacienda y Crédito Público (Ministry of Finance and Public Credit); Centro Interamericano de Administraciones Tributarias (Inter-American Centre of Tax Administrations).

Table 5.21. Panama

Details of tax revenue – Million PAB

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	948	1 942	2 257	4 793	9 107	8 782	6 866	7 862	9 141	9 960
1000 Taxes on income, profits and capital gains	217	485	563	1 317	2 672	2 445	1 880	1 998	2 807	3 356
1100 Of individuals	140	295	303	440	1 193	1 135	965	1 101	1 418	1 723
1110 On income and profits	140	295	303	440	1 193	1 135	965	1 101	1 418	1 723
Payroll	115	222	227	353	1 049	992	838	967	1 268	1 573
Personal income tax	14	20	24	35	54	49	32	38	46	49
Panama Canal Authority withholding	10	53	52	52	90	94	94	97	103	101
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	66	159	213	603	955	902	595	582	954	1 232
1210 On profits	66	159	213	603	955	902	595	582	954	1 232
Colón Free Zone	5	3	4	20	53	45	30	41	69	51
Corporate income tax	61	155	208	584	901	857	565	541	884	1 181
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	11	31	47	273	524	407	320	315	435	402
Dividends and complimentary tax	11	31	47	166	307	266	218	210	269	293
Capital gains	0	0	0	107	217	142	102	105	167	108
2000 Social security contributions	325	742	827	1 615	3 273	3 295	2 851	3 325	3 313	3 490
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	325	742	827	1 615	3 273	3 295	2 851	3 325	3 313	3 490
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	36	36	59	130	138	103	113	131	200
Education insurance	..	36	36	59	130	138	103	113	131	200
4000 Taxes on property	32	43	77	138	244	169	126	180	208	249
4100 Recurrent taxes on immovable property	28	34	56	108	209	134	104	145	160	201
4110 Households	28	34	56	108	209	134	104	145	160	201
4120 Others	0	0	0	0	0	0	0	0	0	0
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	3	9	21	30	36	35	22	35	48	48
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	349	608	726	1 623	2 754	2 705	1 887	2 221	2 655	2 640
5100 Taxes on production, sale, transfer, etc	332	546	643	1 473	2 474	2 425	1 661	1 974	2 382	2 350
5110 General taxes	80	69	138	766	1 477	1 436	979	1 152	1 424	1 429
5111 Value added taxes	80	69	138	766	1 477	1 436	979	1 152	1 424	1 429
ITBMS on sales	31	69	138	399	957	954	659	710	880	875
ITBMS on imports	49	0	0	367	519	482	320	442	543	554
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	251	477	505	707	997	989	682	822	958	921
5121 Excises	0	141	106	239	449	468	301	368	431	428
Petroleum products	..	109	69	97	168	196	123	151	152	166
Beer	..	18	22	31	53	54	47	47	58	36
Cigarette	..	0	0	0	24	26	20	17	18	18
Wine and liquor	..	12	11	11	18	17	13	15	23	15
Soft drinks	..	2	3	6	11	11	7	6	6	5
Automobiles	..	0	0	0	149	138	69	105	140	159
Other excises	..	0	1	95	27	26	23	27	32	29
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	125	298	364	390	338	319	215	286	323	304
5124 Taxes on exports	13	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	1	37	35	78	211	203	166	168	205	189
Insurance premiums	0	17	20	47	90	86	88	80	101	87
Cable and telecommunications	0	16	7	17	42	40	37	36	36	35
Gambling	0	0	1	1	53	50	16	29	42	44
Banks, financial institutions and exchange houses	0	2	7	12	26	26	25	23	26	24
Commercial activities and services	1	3	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	15	62	83	151	280	280	227	247	273	290
Other indirect taxes	0	0	0	36	66	61	42	50	56	62
5210 Recurrent taxes	12	58	75	115	214	219	184	197	216	228
5211 Paid by households: motor vehicles	0	7	8	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	0	5	4	0	0	0	0	0	0	0
5213 Paid in respect of other goods	12	46	63	115	214	219	184	197	216	228
Commercial licences	12	19	32	75	124	126	107	119	125	125
Permission to conduct commercial and service activities	0	25	29	38	86	89	73	75	88	98
Permission to conduct industrial activities	0	2	2	2	4	4	3	3	4	4
Others	0	0	1	0	0	0	0	0	0	0
5220 Non-recurrent taxes	4	4	7	0	0	0	0	0	0	0
Building and construction	0	4	7	..	..	..	..	..	..	..
Ship registration	4	0	0	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	2	0	0	0	0	0	0	0	0	0
6000 Other taxes	26	27	27	41	34	30	20	24	28	26
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	26	27	27	41	34	30	20	24	28	26
Stamp duties	17	27	27	41	34	30	20	24	28	26
Others	9	0	0	0	0	0	0	0	0	0

.. Not available

Note: Year ending 31st December. The data are on a cash basis. Tax revenue data are exclusive of fiscal documents (‘’documentos fiscales’’) which are considered as wastable tax credits according to the OECD classification described in the Interpretative Guide. Central government tax revenue data for 2023 are preliminary. Local government tax revenues for 2023 are estimated. Heading 2000: Social security contributions include regular and special contributions and professional risks premium collected by the Caja de Seguro Social (CSS). Heading 3000: In ECLAC data, education insurance is classified as "Other taxes" (6000). Heading 5126: In CIAT and ECLAC data, tax on banks, financial institutions and exchange houses is classified as a property tax (4000). Heading 6200: Stamp duties before 2000 include tax on telephone calls and cables which cannot be distinguished due to data availability.

Source: Contraloría General de la República de Panamá (Comptroller General of the Republic of Panama); Ministerio de Economía y Finanzas de Panamá (Ministry of Economy and Finance of Panama); Caja de Seguro Social (Social Security Fund); Centro Interamericano de Administraciones Tributarias (Inter-American Centre of Tax Administrations).

Table 5.22. Paraguay

Details of tax revenue – Million PYG

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	608 021	3 587 451	7 078 832	15 638 531	31 954 693	33 008 733	32 441 314	37 494 171	42 659 531	45 466 039
1000 Taxes on income, profits and capital gains	73 726	470 388	938 886	2 096 498	5 265 609	6 022 875	6 010 196	6 920 734	8 777 690	8 175 518
1100 Of individuals	..	15 042	22 477	31 263	626 525	620 038	536 357	364 990	436 247	457 741
1110 On income and profits	..	15 042	22 477	31 263	626 525	620 038	536 357	364 990	436 247	457 741
IRAGRO-IMAGRO	..	15 042	22 477	30 113	360 003	327 328	277 061	14 567	3 481	2 997
Personal income tax	..	0	0	1 150	266 523	292710	259 296	350 422	432 765	454 744
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	455 346	916 409	2 065 235	4 639 084	5 402 837	5 473 839	6 555 744	8 341 443	7 717 776
1210 On profits	..	455 346	916 409	2 065 235	4 639 084	5 402 837	5 473 839	6 555 744	8 341 443	7 717 776
Income tax on small businesses	..	0	0	9 380	25 540	26 824	28 852	1 907	408	206
Single tax	..	4 238	5 802	715	1	0	0	0	0	0
Single tax on maquiladoras companies	..	0	289	3 310	27 070	31 201	35 229	53 255	59 535	50 634
IRACIS	..	451 108	910 318	2 051 830	4 586 475	5 344 811	1 302 426	215 069	113 934	111 849
Business income tax (IRE)	..	0	0	0	0	0	3 239 933	5 288 814	7 007 006	6 240 808
Tax on dividends and income (IDU)	..	0	0	0	0	0	867 399	996 698	1 160 560	1 314 279
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	73 726	0	0	0	0	0	0	0	0	0
Others	73 726
2000 Social security contributions	28 882	919 533	1 591 980	3 552 640	8 209 087	8 729 492	8 954 858	10 273 367	11 801 175	12 909 156
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	28 882	919 533	1 591 980	3 552 640	8 209 087	8 729 492	8 954 858	10 273 367	11 801 175	12 909 156
2410 On a payroll basis	28 882	919 533	1 591 980	3 552 640	8 209 087	8 729 492	8 954 858	10 273 367	11 801 175	12 909 156
2420 On an income tax basis	0	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	17 162	71 777	192 393	276 119	415 570	443 521	401 222	488 894	541 289	584 604
4100 Recurrent taxes on immovable property	17 162	..	..	258 423	389 962	417 177	..	..	498 239	544 983
4110 Households	17 162	..	..	258 423	389 962	417 177	..	..	498 239	544 983
Real estate tax	17162	..	..	249 697	359 235	378 712	..	..	447 898	491 060
Tax on vacant lots	0	..	..	2 925	17 411	20 985	..	..	26 471	27 815
Large estate and land tax	0	..	..	5 801	13 315	17480	..	..	23 871	26 108
4120 Others	0	..	..	0	0	0	..	..	0	0
4200 Recurrent taxes on net wealth	0	..	..	0	0	0	..	..	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	..	..	0	0	0	..	..	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	..	..	15 955	24 583	24 912	..	..	41 869	38 340
Real estate transfer tax	..	..	..	11 766	17 228	17 216	..	..	32 576	28 102
Municipal Seal and Stamp Paper Tax	..	..	..	3 857	7 326	7 346	..	..	9 064	8 904
Registration and stamp duties		..	..	332	30	350	..	..	229	1 335
4500 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes		..	..				..	..
4600 Other recurrent taxes on property	0	0	0	1 742	1 025	1 432	565	579	1 181	1 281
5000 Taxes on goods and services	438 444	2 080 878	4 313 729	9 462 461	17 901 774	17 610 929	16 929 091	19 548 577	21 287 297	23 508 408
5100 Taxes on production, sale, transfer, etc	438 444	2 080 878	4 309 832	9 245 877	17 550 296	17 230 758	16 557 669	19 123 598	20 838 938	23 023 740
5110 General taxes	..	1 150 496	2 478 998	5 991 694	11 851 395	11 794 402	11 787 033	13 705 814	15 142 895	17 037 941
5111 Value added taxes	..	1 150 496	2 478 998	5 991 694	11 851 395	11 794 402	11 787 033	13 705 814	15 142 895	17 037 941
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
5113 Other		0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	438 444	930 382	1 830 834	3 254 183	5 698 901	5 436 356	4 770 635	5 417 784	5 696 043	5 985 799
5121 Excises	300 219	456 561	949 962	1 710 531	3 156 091	2 992 813	2 773 235	2 989 115	2 832 744	2 974 981
Fuels	41 087	316 694	688 773	1126 143	2 300 311	2 084 712	2 032 124	2 301 115	2 015 230	2 080 065
Other excises	259 132	136 194	249 239	537 887	841 900	886 475	724 578	664 820	785 758	865 009
Animal health and quality service	0	3 673	11 950	46 501	13 881	13 875	16 533	23 163	31 755	29 907
Livestock trade	0	0	0	0	0	7 751	0	17	0	0
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	138 225	473 821	880 872	1 524 252	2 512 883	2 420 302	1 984 697	2 409 292	2 840 257	2 984 368
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	..	..	..	19 401	29 927	23 241	..	..	23 041	26 450
Advertising	..	..	..	5 249	7 387	6 741	..	..	8 281	9 542
Public transport	..	..	..	4 363	4 196	3 420	..	..	1 896	2 728
Gambling	..	..	..	16	6 448	6 617	..	..	6 787	8 173
Advertising and gambling				8 884	9 796	4 447	1 317	2 502	3 723	3 519
Other taxes on specific services				888	2 099	2 017	1 082	2 810	2 354	2 489
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	216 347	350 893	379 208	..	..	447 151	483 312
5210 Recurrent taxes	..	..	..	183 622	315 178	329 087	..	..	388 958	418 103
5211 Paid by households: motor vehicles	..	..	..	0	0	0	..	..	0	0
5212 Paid by others: motor vehicles	..	..	..	52 365	106 872	109 402	..	..	118 598	123 942
Motor vehicle licences	..	..	..	52 365	106 872	109 402	..	..	118 598	123 942
5213 Paid in respect of other goods	..	..	..	131 257	208 305	219 685	..	..	270 361	294 161
Licencing fees	..	..	..	126 965	203 605	214 555	225 717	245 516	264 129	287 160
slaughter tax				4 271	4 635	4 990	5 585	3 958	5 886	6 329
Tax to the owners of animals				21	65	140	148	199	345	672
5220 Non-recurrent taxes			3 897	32 725	35 715	50 121	35 607	57 390	58 193	65 208
Tax on construction			0	31 696	34 999	49 375	34 930	56 728	57 466	64 704
Luxury automobile tax			3 897	91	0	0	0	0	0	0
Trademarks registration			0	938	716	746	677	662	727	504
5300 Unallocable between 5100 and 5200	0	0	0	237	585	962	1 092	1 872	1 208	1 356
6000 Other taxes	49 807	44 875	41 844	250 812	162 652	201 917	145 946	262 599	252 081	288 352
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	49 807	44 875	41 844	250 812	162 652	201 917	145 946	262 599	252 081	288 352
Taxes replaced	0	0	0	0	0	0	0	0	0	0
Other	49 807	44 875	41 844	250 812	162 652	201 917	145 946	262 599	252 081	288 352

.. Not available

Note: Year ending 31st December. The data are on a cash basis. The figures for years before 2006 exclude local government tax revenues as the data are not available. This affects data in categories 4000, 5000 and 6000. Heading 2000: Social security contributions before 1999 do not include social security contributions collected by decentralised institutions as the data are not available.

Source: Subsecretaría de Estado de Tributación, Ministerio de Hacienda del Paraguay (Tax Undersecretary, Ministry of Finance of Paraguay); Centro Interamericano de Administraciones Tributarias (Inter-American Centre of Tax Administrations).

Table 5.23. Peru

Details of tax revenue – Million PEN

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	601	26 526	40 145	73 779	121 833	128 478	109 820	158 068	178 749	169 615
1000 Taxes on income, profits and capital gains	37	5 078	10 877	25 530	40 359	42 986	36 526	55 185	69 141	61 638
1100 Of individuals	3	2 117	3 327	6 518	13 598	14 744	13 182	16 765	18 325	17 875
First category	..	167	181	160	580	624	503	616	679	736
Second category	..	7	250	869	1 772	2 412	1 767	3 835	3 605	3 244
Fourth category	..	234	395	521	960	1 023	1 002	1 328	1 410	1 329
Fifth category	..	1 641	2 369	4 735	9 162	9 760	9 178	10 237	11 600	11 844
Income Tax Adjustments	..	68	130	233	1 125	926	733	749	1 030	722
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	32	2 526	7 319	17 773	25 210	25 681	19 756	35 488	48 448	41 153
1210 On profits	32	2 526	7 319	17 773	25 210	25 681	19 756	35 488	48 448	41 153
Third category	..	2 023	5 316	14 652	17 268	17 679	13 804	22 786	29 821	28 176
Income tax on mining	..	0	0	0	770	545	430	1 802	1 608	1 233
Income tax special regime	..	47	55	118	344	354	271	406	458	458
Other incomes corporate	..	18	41	148	1 584	1 666	1 388	2 206	2 571	2 516
Income Tax Adjustments	..	438	1 908	2 856	5 244	5 438	3 863	8 291	13 992	8 770
Income tax on mining refunds	..	0	0	0	0	0	0	-1	-2	0
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	1	436	232	1 239	1 550	2 560	3 588	2 932	2 368	2 611
Income tax on non-residents	1	487	542	1 511	3 560	4 135	5 658	4 425	4 755	5 014
Income tax refunds	0	-51	-310	-272	-2 009	-1 575	-2 071	-1 493	-2 387	-2 404
2000 Social security contributions	50	3 185	4 024	7 929	14 873	15 453	14 680	16 407	17 877	18 883
2100 Employees	..	566	692	2 433	4 150	4 137	3 864	4 193	4 471	4 480
2110 On a payroll basis	..	566	669	1 665	3 874	3 959	3 681	3 988	4 121	4 227
2120 On an income tax basis	..	0	23	768	275	179	182	206	350	253
Solidarity contribution for pension plan	..	..	23	768	275	179	182	206	350	253
2200 Employers	..	2 515	3 285	5 454	10 653	11 245	10 767	12 166	13 353	14 344
2210 On a payroll basis	..	2 432	3 140	5 216	10 299	10 883	10 344	11 680	12 795	13 825
2220 On an income tax basis	..	83	144	238	354	362	423	486	558	519
2300 Self-employed or non-employed	..	95	36	42	70	70	49	48	54	59
2310 On a payroll basis	..	0	0	0	0	0	0	0	0	0
2320 On an income tax basis	..	95	36	42	70	70	49	48	54	59
2400 Unallocable between 2100, 2200 and 2300	50	9	12	0	1	0	0	0	0	0
2410 On a payroll basis	50	9	12	0	1	..	..	..	..	..
2420 On an income tax basis	0	0	0	0	0	..	..	..	..	..
3000 Taxes on payroll and workforce	0	1 149	7	57	99	99	96	101	113	115
Extraordinary solidarity tax (IES)	..	1 151	14	3	1	0	1	0	2	2
IES refunds	..	-2	-7	-2	0	-3	0	0	0	-1
Contributions to SENATI	..	0	0	56	98	102	96	100	111	114
4000 Taxes on property	99	323	2 414	3 833	6 622	7 146	5 942	7 659	8 376	9 128
4100 Recurrent taxes on immovable property	0	298	461	727	1 748	2 026	1 749	2 266	2 391	2 711
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	1 072	1 601	3 942	4 082	3 523	4 393	4 816	5 302
4210 Individual	..	..	0	0	0	0	0	0	0	0
4220 Corporate	..	..	1 072	1 601	3 942	4 082	3 523	4 393	4 816	5 302
Temporary Net Assets Tax (ITAN)	..	..	1 073	1 788	4 953	5 176	4 764	5 926	6 302	6 692
Temporary Net Assets Tax (ITAN) refunds	..	..	0	-186	-1 011	-1 094	-1 241	-1 533	-1 485	-1 390
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	38	25	804	1 504	932	1 037	669	1 000	1 169	1 115
Financial transactions tax	0	0	706	944	200	224	207	271	309	311
Real estate transfer tax	0	25	98	560	732	813	463	728	861	804
Tax Law Decree 519	38	0	0	0	0	0	0	0	0	0
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	61	0	76	0	0	0	0	0	0	0
5000 Taxes on goods and services	407	16 045	22 157	35 330	57 206	59 446	50 457	73 221	79 632	76 345
5100 Taxes on production, sale, transfer, etc	407	16 020	22 101	35 175	56 912	59 144	50 216	72 938	79 308	75 998
5110 General taxes	109	9 646	15 109	29 094	49 038	49 197	42 375	62 780	68 418	65 093
5111 Value added taxes	109	9 646	15 109	29 094	49 038	49 197	42 375	62 780	68 418	65 093
VAT (internal)	69	6 992	10 587	19 629	35 125	37 892	32 708	42 608	47 375	48 052
VAT (imports)	41	4 961	7 715	15 908	25 541	25 613	22 671	35 490	40 930	35 393
VAT refunds	0	-2 307	-3 193	-6 442	-11 628	-14 307	-13 004	-15 318	-19 887	-18 351
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	297	6 374	6 992	6 081	7 874	9 947	7 841	10 158	10 890	10 905
5121 Excises	232	3 518	4 193	4 875	7 011	8 672	7 238	9 575	9 773	9 921
Fuels	151	2 145	2 607	2 410	2 565	3 212	2 970	3 648	3 000	3 464
Gasoline sales tax	3	97	140	210	437	456	316	548	799	678
Other excises	78	1 304	1 459	2 258	4 295	5 005	3 951	5 490	6 026	5 864
Excise tax refunds	0	-28	-12	-4	-286	-4	-5	-119	-58	-90
Plastic Bag Consumption Tax	0	0	0	0	0	4	7	7	7	6
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	64	2 741	2 625	779	109	504	398	299	576	388
Customs duties	64	2 960	3 143	1 803	1 455	1 424	1 159	1 465	1 806	1 547
Customs duties refunds	0	-219	-518	-1 024	-1 345	-920	-760	-1 166	-1 231	-1 159
5124 Taxes on exports	2	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	115	174	427	754	771	205	284	542	597
Casinos and slot machines	..	81	49	187	318	310	69	125	204	211
Tourism tax	..	0	74	105	193	211	65	76	176	202
Municipal taxes on services	..	34	50	135	243	250	70	83	162	183
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	0	25	55	154	294	302	241	284	323	347
5210 Recurrent taxes	..	25	55	154	294	302	241	284	323	347
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	9	745	666	1 100	2 673	3 348	2 119	5 495	3 610	3 507
6100 Paid solely by business	0	84	73	108	133	135	93	109	114	115
Single simplified regime	..	84	73	108	133	135	93	109	114	115
University Development Fund	..	0	0	0	0	0	0	0	0	0
6200 Other	9	662	594	993	2 540	3 214	2 026	5 386	3 496	3 392
Tax Instalment payments	9	542	397	714	1 320	1 843	1 165	4 437	2 314	2 360
Other taxes	0	133	266	280	1 225	1 389	868	1 031	1 271	1 194
Other tax refunds	0	-14	-69	-2	-5	-18	-8	-81	-89	-162

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

The figures for years up to 2000 exclude local government tax revenues as the data are not available.

Heading 1210: “Income tax on mining refunds” has been added under heading 1210 in this edition. It was previously included within “Other tax refunds” under heading 6200.

Heading 2000: All contributions pertaining to pensions are only made by employees and contributions to healthcare are made by employers. The exceptions are special regimes which apply to self-employed and are levied on an income basis.

Heading 3000: Contributions to SENATI are included in heading 3000. The tax revenue is classified under the central government. In Peru this revenue is classified under a separate unit considered to be different to the central government. “National Housing Fund (FONAVI)” has been removed in this edition.

Heading 4220: “Temporary Net Assets Tax (ITAN)” has been reclassified under heading 4220 in this edition. It was previously under heading 1210. “Temporary Net Assets Tax (ITAN) refunds” has been added under heading 4220 in this edition. It was previously included within “Other tax refunds” under heading 6200.

Heading 5121: “Plastic Bag Consumption Tax” has been added under heading 5121 in this edition.

Heading 5123: Customs duties refunds have been added under heading 5123 in this edition.

Heading 6200: “Other tax refunds” excludes “Income tax on mining refunds” and “Temporary Net Assets Tax (ITAN) refunds” in this edition as they are reported separately under headings 1210 and 4220 respectively.

Source: Superintendencia Nacional de Aduanas y de Administración Tributaria (National Superintendence of Customs and Tax Administration - SUNAT); Banco de la Nación (Bank of the Nation); Ministerio de Economía y Finanzas (Ministry of Economy and Finance); Servicio Nacional de Adiestramiento en Trabajo Industrial (National Industrial Work Training Service).

Table 5.24. Saint Lucia

Details of tax revenue – Million XCD

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	..	480	612	828	1 157	1 180	923	1 046	1 274	1 383
1000 Taxes on income, profits and capital gains	..	137	157	224	269	258	228	226	283	307
1100 Of individuals	..	49	58	83	131	134	115	130	153	151
1110 On income and profits	..	49	58	83	131	134	115	130	153	151
Personal income tax	..	49	58	83	113	116	99	112	131	124
Arrears on personal income tax	..	0	0	0	18	18	16	18	22	27
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	63	60	95	115	111	97	84	114	141
1210 On profits	..	63	60	95	115	111	97	84	114	141
Corporate income tax	..	63	60	95	92	93	81	67	94	114
Arrears on corporate income tax	..	0	0	0	23	18	16	17	20	27
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	26	39	46	23	13	17	12	16	15
Withholdings	..	7	17	14	28	16	20	18	21	22
Arrears	..	25	30	42	5	7	5	4	5	3
Tax Refunds	..	-6	-8	-10	-10	-9	- 8	- 10	- 10	- 10
2000 Social security contributions	..	48	63	92	120	127	118	128	152	158
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	0	1	1	1	1	1	1	1
2310 On a payroll basis	..	..	0	1	1	1	1	1	1	1
2320 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	48	63	91	119	126	117	126	150	157
2410 On a payroll basis	..	48	63	91	119	126	117	126	150	157
2420 On an income tax basis	..	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	..	0	0	0	0	0	0	0	0	0
4000 Taxes on property	..	11	24	19	26	25	20	31	36	35
4100 Recurrent taxes on immovable property	..	2	6	3	10	8	7	8	12	10
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	9	18	16	17	18	13	23	24	26
4500 Non-reccurrent taxes	..	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	284	368	493	742	770	555	661	803	882
5100 Taxes on production, sale, transfer, etc	..	277	353	467	715	742	548	654	797	871
5110 General taxes	..	101	112	119	329	339	241	306	396	404
5111 Value added taxes	..	0	0	0	329	339	241	306	382	404
VAT (domestic)	..	..	..	..	181	184	..	..	..	..
VAT (imports)	..	..	..	..	148	156	..	..	..	..
5112 Sales tax	..	101	112	119	0	0	0	0	14	0
Consumption tax (domestic)	..	11	8	6	..	..	0	..	0	..
Consumption tax (Imports)	..	90	104	114	..	..	0	..	14	..
5113 Other	..	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	176	240	348	385	402	306	348	401	467
5121 Excises	..	34	13	85	134	140	121	111	101	139
Excise tax (domestic)	..	28	6	14	5	5	3	3	4	4
Excise tax (imports)	..	0	0	68	109	114	99	88	76	115
Fuel Surcharge	..	3	3	4	20	21	18	20	21	20
Surcharge on international calls	..	4	4	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	..	108	178	187	206	205	160	203	241	263
Import Duty	..	64	90	101	123	122	92	116	138	152
Thruput Charge	..	1	2	6	4	4	4	4	1	2
Service Charge (imports) and security charges	..	33	86	64	79	80	65	83	103	110
Environmental Levy	..	9	0	16	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	..	34	49	76	45	57	25	35	59	65
Hotel occupancy tax	..	23	29	34	0	1	0	0	1	0
Insurance premium tax	..	4	5	7	9	10	10	10	11	14
Cellular tax	..	0	8	18	0	0	0	0	0	0
Passenger facility fee	..	0	2	5	3	3	1	1	4	7
Travel tax	..	3	5	4	5	4	1	1	6	6
Airport tax	..	5	1	9	28	39	13	22	37	37
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	7	16	26	28	28	8	7	6	10
5210 Recurrent taxes	..	7	16	26	28	28	8	7	6	10
5211 Paid by households: motor vehicles	..	0	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	7	16	26	28	28	8	7	6	10
5220 Non-recurrent taxes	..	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Year ending 31st March. For example, the data for 2023 represent April 2023 to March 2024. The data are on a cash basis. The figures do not include local tax revenues because data are not available. Central government tax revenue data in 2023 are government revised estimates. Heading 2000: Social security contributions follow financial year from July to June, instead of April to March. For example, social security contributions in 2023 are between 1st July 2022 and 30th June 2023. Data are estimated for 2021-23. Heading 5123: Data for security charge are not available after 2019. Heading 5213: Data from 2020 include some of the licences and fees under taxes on use of goods and permissions in Estimates of Revenue and Expenditure from the Department of Finance.

Source: The Central Statistical Office of Saint Lucia; Department of Finance of Saint Lucia; National Insurance Corporation of Saint Lucia.

Table 5.25. Trinidad and Tobago

Details of tax revenue – Million TTD

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	4 923	10 953	27 665	39 720	36 813	38 417	31 258	34 745	47 956	46 704
1000 Taxes on income, profits and capital gains	2 595	6 224	20 010	27 213	19 413	22 391	15 332	17 206	32 666	29 668
1100 Of individuals	669	2 325	4 452	4 674	6 842	7 215	6 209	5 816	5 811	6 054
1110 On income and profits	669	2 325	4 452	4 674	6 842	7 215	6 209	5 816	5 811	6 054
Health surcharge	92	149	187	185	184	191	170	166	180	170
Insurance surrender tax	6	7	15	22	57	65	59	65	80	66
Individuals (Ch. 75:01)	571	2 169	4 250	4 467	6 601	6 960	5 980	5 585	5 551	5 818
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	1 856	3 704	15 023	21 659	11 713	13 816	8 186	10 384	25 817	21 995
1210 On profits	1 856	3 704	15 023	21 659	11 713	13 816	8 186	10 384	25 817	21 995
Oil companies	1 439	2 441	10 806	13 834	2 093	3 755	1 762	3 104	11 462	10 171
Other companies	383	1 041	3 166	6 630	8 858	8 694	5 641	6 292	11 768	9 587
Business levy	0	65	146	206	608	649	571	650	642	763
National recovery impost	34	0	0	0	0	0	0	0	0	0
Unemployment Fund	0	157	905	989	153	718	211	339	1 945	1 474
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	70	195	536	881	858	1 360	938	1 005	1 038	1 619
2000 Social security contributions	183	702	1 173	2 645	4 670	4 706	4 686	4 510	4 530	4 808
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	183	702	1 173	2 645	4 670	4 706	4 686	4 510	4 530	4 808
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	90	175	307	194	362	405	260	289	345	291
4100 Recurrent taxes on immovable property	39	64	63	22	4	50	2	2	2	1
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	1	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	1	..	..	..	..	..	..	..	..	..
4320 Gift taxes	0	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	49	111	245	172	359	356	258	287	342	290
Stamp duties	49	111	245	172	359	356	258	287	342	290
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	2 055	3 852	6 175	9 667	12 368	10 915	10 980	12 740	10 416	11 938
5100 Taxes on production, sale, transfer, etc	1 973	3 603	5 948	9 282	12 024	10 612	10 752	12 480	10 143	11 637
5110 General taxes	980	1 890	3 149	6 358	8 087	6 836	7 417	9 173	6 437	7 788
5111 Value added taxes	927	1 890	2 963	6 032	7 245	5 848	6 682	8 296	5 097	6 613
5112 Sales tax	54	0	0	0	0	0	0	0	0	0
5113 Other	0	0	186	325	842	988	734	877	1 340	1 175
Green Fund	..	..	186	325	813	957	689	811	1 284	1 117
Tax on online purchases	..	..	0	0	29	31	46	66	56	58
5120 Taxes on specific goods and services	993	1 713	2 799	2 924	3 936	3 777	3 336	3 307	3 707	3 849
5121 Excises	481	801	1 072	708	793	680	703	707	755	710
Alcohol products	..	..	..	156	183	187	205	209	225	196
Beer	..	..	..	202	202	173	197	208	220	229
Petroleum products	..	..	..	105	98	23	6	0	0	0
Cigarette products	..	..	..	243	269	262	274	288	307	283
Malt beverages	..	..	..	2	41	35	21	2	3	2
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	260	748	1 473	1 905	2 732	2 672	2 301	2 287	2 608	2 740
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	49	163	253	311	411	425	331	313	343	399
Insurance premium tax	0	56	98	167	170	180	159	175	177	180
Transaction tax on financial services	0	23	33	53	97	103	92	90	103	115
Hotel room tax	0	23	42	46	52	55	34	20	34	54
Betting and entertainment taxes	4	17	9	12	0	0	0	0	0	0
Other taxes on goods and services	45	44	72	33	93	86	46	27	30	50
5127 Other taxes on internat. trade and transactions	202	0	0	1	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	81	249	227	386	344	303	228	260	272	301
5210 Recurrent taxes	81	249	227	386	344	303	228	260	272	301
Motor vehicle taxes and duties	76	239	217	375	334	291	221	251	260	290
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	5	10	10	10	11	12	7	9	12	11
Liquor and miscellaneous business licence fees	5	10	10	10	11	12	7	9	12	11
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Fiscal year ending on 30th September. For example, the data for 2023 represent October 2022 to September 2023. The data are on a cash basis. The figures exclude local government tax revenues as the data are not available. Heading 1100: Income taxes on individuals include “Individuals (Ch. 75:01)” and lottery winnings tax. Heading 2000: Social security contributions follow financial year from July to June, instead of October to September. For example, social security contributions in 2023 are between 1st July 2022 and 30th June 2023. The figures include total contribution income of National Insurance Board minus refunds. A small amount of voluntary contributions have been identified and removed from the figures since 2013. Heading 5126: Other taxes on goods and services under heading 5126 include mainly club gaming tax which is charged on all gambling tables and other gambling devices from a licenced gambling operator.

Source: Ministry of Finance; The National Insurance Board.

Table 5.26. Uruguay

Details of tax revenue – Million UYU

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	2 399	64 183	106 251	212 907	534 519	573 642	600 332	684 851	780 163	821 959
1000 Taxes on income, profits and capital gains	114	8 698	13 831	42 583	140 527	149 920	159 783	178 797	207 294	217 293
1100 Of individuals	0	3 597	3 285	19 148	78 571	85 847	91 819	98 825	113 351	121 171
Personal income tax (IRP)	..	3 597	3 285	0	0	0	0	0	0	0
1110 On income and profits	..	..	..	16 790	69 083	75 944	80 407	84 910	96 142	103 172
IRPF second category	..	..	..	14 643	61 077	67 254	70 295	74 209	84 803	92 152
Social security assistance	..	..	..	2 651	11 091	12 336	14 198	15 355	16 315	16 648
Personal income tax refunds	..	..	..	-504	-3 085	-3 646	-4 086	-4 653	-4 977	-5 627
1120 On capital gains	..	..	..	2 358	9 488	9 903	11 412	13 915	17 209	17 999
IRPF first category	..	..	..	2 358	9 488	9 903	11 412	13 915	17 209	17 999
1200 Corporate	114	5 102	10 546	21 772	56 316	58 071	61 487	71 500	82 729	83 530
1210 On profits	114	5 102	10 546	21 772	56 316	58 071	61 487	71 500	82 729	83 530
Income tax for economic activities (IRAE)	0	0	0	21 437	56 316	58 071	61 487	71 500	82 729	83 530
Industry and commerce income tax (IRIC)	97	5 096	10 516	333	0	0	0	0	0	0
Agricultural income tax (IRA)	10	3	30	2	0	0	0	0	0	0
Tax on agricultural activities (IMAGRO)	7	3	0	0	0	0	0	0	0	0
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	1 662	5 639	6 002	6 477	8 472	11 214	12 592
Non-resident income tax (IRNR)	..	..	..	1 662	5 639	6 002	6 477	8 472	11 214	12 592
2000 Social security contributions	717	17 679	21 425	49 742	139 561	151 589	150 185	165 500	196 321	218 255
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	717	17 679	21 425	49 742	139 561	151 589	150 185	165 500	196 321	218 255
2410 On a payroll basis	717	17 679	21 425	49 742	139 561	151 589	150 185	165 500	196 321	218 255
2420 On an income tax basis	0	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	213	5 508	12 159	18 965	40 508	44 178	46 785	52 387	60 024	63 961
4100 Recurrent taxes on immovable property	87	3 248	5 586	8 140	19 648	21 056	22 672	24 921	27 927	31 134
Primary education tax	0	378	852	1 064	2 961	3 271	3 474	3 822	4 224	4 664
Farm property tax	0	155	1	189	728	750	941	968	1 127	1 031
Property tax surcharge	0	0	0	0	476	471	610	562	601	537
Primary education tax refunds	0	0	0	0	-3	-2	-1	-1	-2	-1
Other property taxes	87	2 715	4 733	6 887	15 485	16 567	17 649	19 570	21 976	24 903
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	94	1 769	4 942	8 760	17 473	19 717	20 335	22 357	25 740	27 090
4210 Individual	64	108	336	382	760	707	676	579	519	437
4220 Corporate	30	1 661	4 605	8 378	16 713	19 010	19 659	21 778	25 221	26 653
Corporate wealth tax	28	1 507	4 382	8 165	16 713	19 010	19 659	21 778	25 221	26 653
Tax on financial investment companies (ISAFI)	1	154	224	213	1	0	1	0	0	0
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	31	476	1 259	1 740	2 819	2 841	3 193	4 341	5 307	4 985
Property transfer tax (ITP)	11	372	886	1 347	1 984	1 859	2 120	2 866	3 553	3 641
Tax on transfer of rights over athletes	0	0	47	3	0	0	0	0	0	0
Auction tax	20	104	326	390	835	982	1 073	1 475	1 754	1 344
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	1	15	372	326	567	564	585	768	1 050	751
Corporation control tax (ICOSA)	1	15	176	325	567	564	585	768	1 050	751
Financial system control tax (ICOSIFI)	0	0	196	0	0	0	0	0	0	0
5000 Taxes on goods and services	1 358	32 139	57 834	100 282	210 711	224 394	239 924	284 206	311 195	316 632
5100 Taxes on production, sale, transfer, etc	1 301	29 562	54 763	96 494	199 329	212 218	227 247	269 210	294 123	298 172
5110 General taxes	660	18 009	34 641	69 951	137 400	145 846	157 644	184 834	199 428	206 033
5111 Value added taxes	660	17 995	31 696	69 921	137 400	145 846	157 644	184 834	199 428	206 033
5112 Sales tax	1	14	2 945	30	0	0	0	0	0	0
Social security financing tax (COFIS)	0	0	2 905	30	..	..	..	..	..	..
Other sales taxes	1	14	40	0	..	..	..	..	..	..
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	641	11 553	20 122	26 543	61 928	66 372	69 604	84 376	94 695	92 139
5121 Excises	393	7 896	11 447	17 300	39 214	42 183	44 212	51 646	58 274	57 773
Fuels	203	4 067	4 900	6 551	18 662	20 094	22 157	23 720	18 047	17 822
Tobacco products	80	1 741	2 705	4 236	7 518	7 703	7 944	8 303	8 640	8 775
Motor vehicles	20	656	977	2 289	3 789	3 799	4 626	7 289	7 437	7 540
Non-alcoholic beverages	19	464	532	1 172	2 687	2 754	2 879	2 964	3 297	3 675
Agricultural products	4	299	1 182	1 349	2 636	2 998	3 256	4 548	5 222	3 906
Beer	8	205	308	602	1 526	1 494	1 688	1 773	2 032	2 191
Advances of import excises	0	27	9	-136	704	1 591	-465	0	0	0
Greases and lubricants	5	119	289	390	652	677	815	1 380	1 374	1 432
Alcoholic beverages	22	212	352	562	617	677	714	1 024	1 125	1 225
Other excises	32	106	193	283	423	397	598	644	11 098	11 207
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	214	1 967	5 195	8 478	20 878	22 124	23 099	29 923	33 304	31 341
5124 Taxes on exports	1	32	243	325	770	858	908	1 374	1 430	1 114
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	34	1 392	2 748	440	1 067	1 207	1 384	1 433	1 686	1 911
Bank asset tax (IMABA)	31	1 092	1 152	2	0	0	0	0	0	0
Income tax for insurance companies	3	76	298	366	916	1 004	1 270	1 333	1 447	1 673
Other services taxes	0	224	1 298	72	152	202	115	100	239	237
5127 Other taxes on internat. trade and transactions	0	265	489	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	57	2 576	3 071	3 788	11 382	12 176	12 677	14 996	17 072	18 459
5210 Recurrent taxes	57	2 576	3 071	3 788	11 382	12 176	12 677	14 996	17 072	18 459
5211 Paid by households: motor vehicles	0	0	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	57	2 576	3 071	3 788	11 382	12 176	12 677	14 996	17 072	18 459
5213 Paid in respect of other goods	0	0	0	0	0	0	0	0	0	0
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	-3	159	1 003	1 335	3 212	3 560	3 655	3 960	5 329	5 820
6100 Paid solely by business	-10	-145	533	586	980	1 039	1 033	1 099	1 205	1 231
Small business tax (minimum VAT)	0	296	457	586	980	1 039	1 033	1 099	1 205	1 231
Credit card tax	0	0	76	0	0	0	0	0	0	0
Other tax refunds	-10	-440	0	0	0	0	0	0	0	0
6200 Other	7	303	470	748	2 232	2 521	2 623	2 861	4 124	4 589

.. Not available

Note: Year ending 31st December. The data are on a cash basis. Heading 2000: Figures for 1990-98 are estimated by the General Tax Directorate (DGI). The figures have included income from Social Security Bank (BPS) published by the Ministry of Economy and Finance since 1999. Heading 5112: The tax on the sale of goods by public auctions recorded under other sales taxes is classified in category 4000 in ECLAC data.

Source: Dirección General Impositiva (General Tax Directorate); Ministerio de Economía y Finanzas (Ministry of Economy and Finance).

Table 5.27. Venezuela

Details of tax revenue – VES

	1990	2000	2005	2010	2018	2019	2020	2021	2022	2023
Total tax revenue	4 115	108 486	482 849	1 200 840	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	3 444	46 856	185 291	368 365	..	..	..	..	..	..
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	3 148	33 683	111 839	86 998	..	..	..	..	..	..
1210 On profits	3 148	33 683	111 839	86 998	..	..	..	..	..	..
Oil	3 148	33 683	111 839	86 998	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	297	13 173	73 452	281 367	..	..	..	..	..	..
2000 Social security contributions	202	5 905	18 899	96 896	..	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	202	5 905	18 899	96 896	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	..	..	..	..	..	..
4000 Taxes on property	11	3 999	28 338	2 217	..	..	..	..	..	..
4100 Recurrent taxes on immovable property	0	0	0	0	..	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	11	191	552	2 217	..	..	..	..	..	..
4310 Estate and inheritance taxes	11	191	552	2 217	..	..	..	..	..	..
4320 Gift taxes	0	0	0	0	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	3 808	27 786	0	..	..	..	..	..	..
Bank debits	..	2 918	27 429	..	..	..	..	..	..	..
Registration of immovable property rights	..	890	357	..	..	..	..	..	..	..
Tax on Large Financial Transactions (IGTF)	..	0	0	..	..	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	..	..	..	..	..	..
5000 Taxes on goods and services	457	51 726	250 322	733 363	..	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	457	51 726	250 322	733 363	..	..	..	..	..	..
5110 General taxes	0	32 716	195 132	561 005	..	..	..	..	..	..
5111 Value added taxes	0	32 716	195 132	561 005	..	..	..	..	..	..
5112 Sales tax	..	0	0	0	..	..	..	..	..	..
5113 Other	..	0	0	0	..	..	..	..	..	..
5120 Taxes on specific goods and services	457	19 011	55 190	172 357	..	..	..	..	..	..
5121 Excises	157	7 742	16 036	88 722	..	..	..	..	..	..
Oil	57	4 679	4 718	12 798	..	..	..	..	..	..
Alcoholic beverages	58	852	4 270	21 915	..	..	..	..	..	..
Tobacco	42	2 201	7 038	54 009	..	..	..	..	..	..
Matches	0	9	11	0	..	..	..	..	..	..
5122 Profits of fiscal monopolies	0	0	0	0	..	..	..	..	..	..
5123 Customs and import duties	300	9 716	36 522	81 333	..	..	..	..	..	..
5124 Taxes on exports	0	0	0	0	..	..	..	..	..	..
5125 Taxes on investment goods	0	0	0	0	..	..	..	..	..	..
5126 Taxes on specific services	0	1 552	2 631	2 302	..	..	..	..	..	..
Telecommunications	0	1 505	2 370	0	..	..	..	..	..	..
Casinos, bingo and slot machines	0	47	261	2 302	..	..	..	..	..	..
5127 Other taxes on internat. trade and transactions	0	0	0	0	..	..	..	..	..	..
5128 Other taxes	0	0	0	0	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	0	0	0	0	..	..	..	..	..	..
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	..	..	..	..	..	..
6000 Other taxes	0	0	0	0	..	..	..	..	..	..
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Year ending 31st December. The data are on a cash basis. Tax data are not available from 2018. The figures exclude state and local government tax revenues as the data are not available. The figures between 2015 and 2017 should be interpreted with caution as they have been affected by the high rate of inflation over this period. Total tax revenue data were not available since 2014 due to missing data for social security contributions since 2014 and oil revenues since 2016 (classified in heading 1210 taxes on corporate profits).

Source: Servicio Nacional Integrado de Administración Aduanera (National Integrated Service of Customs); Ministerio de Finanzas (Ministry of Finance).