Revenue Statistics in Latin America and the Caribbean 2026

4. Country tables, 1990-2024 – Tax revenues

In all of the following tables a (“..”) indicates not available. The main series in this volume cover the years 1990 to 2024.

Figures referring to 1991-99, 2001-09, 2011-14 and 2016-18 in Tables 4.1 to 4.29 have been omitted because of lack of space. The complete series are, however, available online at http://data-explorer.oecd.org/s/e1.

Table 4.1. Antigua and Barbuda, details of tax revenue

Million XCD

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	..	268	660	735	820	731	804	912	994	1 156
1000 Taxes on income, profits and capital gains	..	38	92	89	72	82	77	64	102	113
1100 Taxes of individuals	..	0	33	37	1	0	0	0	0	0
1110 On income and profits	..	0	33	37	1	0	0	0	0	0
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	37	59	52	72	82	77	64	101	113
1210 On profits	..	37	59	52	72	82	77	64	101	113
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	113	148	121	137	160	175	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	113	148	121	137	160	175	175
2410 On a payroll basis	..	..	83	113	148	121	137	160	175	175
2420 On an income tax basis	..	..	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	..	13	49	52	72	56	93	96	81	81
4100 Recurrent taxes on immovable property	..	0	18	18	29	18	24	32	22	27
4110 Households	..	..	18	18	29	18	24	32	22	27
Property tax	..	..	18	18	24	18	23	30	21	25
Land tax	..	..	0	0	2	0	0	2	1	1
Non-Citizens Undeveloped Land Tax	..	..	0	0	3	0	0	1	1	0
4120 Others	..	..	0	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	32	34	43	38	69	64	59	54
Stamp duties	..	13	31	34	43	38	69	64	59	54
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	435	481	528	472	497	592	636	786
5100 Taxes on production, sale, transfer, etc	..	217	429	478	524	469	493	588	632	782
5110 General taxes	..	0	179	307	339	278	322	403	435	535
5111 Value added taxes	..	..	179	232	253	207	242	305	330	418
5112 Sales tax	..	..	0	75	80	66	74	91	99	109
5113 Other	..	..	0	0	7	5	6	7	7	8
5120 Taxes on specific goods and services	..	217	250	171	185	191	171	186	197	247
5121 Excises	..	72	34	69	67	83	52	39	44	73
Consumption duties	..	72	31	64	64	79	48	35	34	60
Environmental tax	..	0	3	5	3	4	5	4	10	13
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	83	96	88	102	86	97	113	116	128
Import duties	..	57	79	82	98	82	93	110	113	124
Throughput Levy on Fuel Products	..	0	12	5	4	4	4	4	4	4
Other customs charges	..	26	5	0	0	0	0	0	0	0
5124 Taxes on exports	..	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	53	54	14	15	22	22	33	36	46
Travel tax	..	4	4	6	7	3	3	7	9	10
Insurance levy	..	0	4	4	5	7	8	6	7	9
Money transfer levy	..	0	1	2	1	1	1	1	1	4
Other taxes on hospitality, transport and telecommunication services	..	49	44	2	2	11	9	20	19	23
5127 Other taxes on internat. trade and transactions	..	9	66	0	0	0	0	0	0	0
5128 Other taxes not included within 5121 to 5127 inclusive	..	0	0	0	0	0	0	0	0	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	6	3	4	3	3	4	4	4
5210 Recurrent taxes	..	..	6	3	4	3	3	4	4	4
5211 Paid by households: motor vehicles	..	..	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	3	2	2	2	2	2	2	3
5213 Paid in respect of other goods	..	..	2	1	2	1	1	2	2	1
5220 Non-recurrent taxes	..	..	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	1	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 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 4.2. Argentina, details of tax revenue

Million ARS

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	10 217	61 084	483 014	1 872 915	6 144 864	8 093 732	13 463 078	24 430 536	53 293 965	161 316 918
1000 Taxes on income, profits and capital gains	542	11 303	78 427	384 536	1 102 982	1 470 348	2 351 998	4 727 878	8 815 183	26 169 234
1100 Of individuals	141	3 937	23 980	188 218	433 621	639 749	1 020 223	2 091 474	4 143 024	8 558 082
1110 On income and profits	130	3 854	23 858	187 663	429 882	637 599	1 014 929	2 079 588	4 111 605	8 464 105
1120 On capital gains	11	82	122	555	3 739	2 150	5 295	11 886	31 420	93 977
1200 Corporate	357	6 575	50 664	185 725	589 993	751 117	1 136 121	2 390 528	4 205 785	15 916 842
1210 On profits	357	6 575	50 664	185 725	589 993	751 117	1 136 121	2 390 528	4 205 785	15 916 842
Corporate income taxes	198	5 956	49 012	183 207	587 272	750 222	1 136 067	2 389 953	4 204 681	15 910 153
Tax on assets	160	19	4	4	5	2	3	9	25	3
Tax on assumed minimum income	0	600	1 648	2 513	2 716	893	51	565	1 079	6 685
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	43	792	3 783	10 593	79 367	79 483	195 654	245 876	466 374	1 694 310
Non resident taxpayers	11	792	3 783	10 593	79 367	79 483	195 654	245 876	466 374	1 694 310
Other	33	- 0	- 0	- 0	0	0	0	0	0	0
2000 Social security contributions	2 583	9 670	102 460	415 410	1 225 664	1 548 052	2 398 126	4 331 972	9 723 087	30 010 575
2100 Employees	..	2 486	37 990	163 861	481 007	626 316	967 217	1 719 052	3 786 892	10 825 964
2110 On a payroll basis	..	2 486	37 990	163 861	481 007	626 316	967 217	1 719 052	3 786 892	10 825 964
2120 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2200 Employers	..	6 069	54 713	235 334	699 601	864 073	1 356 161	2 492 899	5 718 848	18 548 998
2210 On a payroll basis	..	6 069	54 713	235 334	699 601	864 073	1 356 161	2 492 899	5 718 848	18 548 998
2220 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	98	1 115	9 757	16 215	45 056	57 663	74 748	120 021	217 347	635 612
2310 On a payroll basis	98	1 115	9 757	16 215	45 056	57 663	74 748	120 021	217 347	635 612
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	43 538	166 182	562 785	883 844	1 418 779	2 401 021	5 306 333	15 444 671
4100 Recurrent taxes on immovable property	419	1 809	5 035	21 738	87 589	113 268	171 394	262 053	434 855	1 481 559
4110 Households	0	0	0	0	0	0	0	0	0	0
4120 Others	419	1 809	5 035	21 738	87 589	113 268	171 394	262 053	434 855	1 481 559
4200 Recurrent taxes on net wealth	246	1 084	5 248	18 538	32 383	209 929	283 469	428 916	1 002 323	2 356 081
4210 Individual	3	1 024	5 147	18 210	31 184	207 382	278 770	421 969	987 942	2 288 113
Personal assets	0	1 024	5 147	18 210	31 184	207 382	278 770	421 969	987 942	2 288 113
Recurrent taxes on net wealth	3	0	0	0	0	0	0	0	0	0
4220 Corporate	242	60	101	327	1 199	2 547	4 699	6 947	14 381	67 967
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	33 252	125 906	442 812	560 648	963 915	1 710 052	3 869 155	11 607 031
Immovable property transfers	0	54	539	1 256	5 575	4 958	9 796	14 368	31 718	45 243
Movable property transfers	44	0	0	0	0	0	0	0	0	0
Bank accounts' credits and debits	205	0	26 885	97 480	349 559	452 459	750 414	1 343 374	3 146 166	9 417 135
Stamp taxes	211	850	5 829	27 170	87 678	103 231	203 706	352 310	691 271	2 144 653
4500 Non-recurrent taxes	40	70	3	0	0	0	0	0	0	0
4510 On net wealth	0	0	0	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	40	70	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	253 092	889 323	3 209 278	4 132 017	7 213 563	12 839 427	29 183 606	88 530 989
5100 Taxes on production, sale, transfer, etc	5 462	34 288	252 550	881 120	3 181 178	4 088 862	7 157 143	12 759 421	29 099 053	88 113 495
5110 General taxes	2 384	25 123	167 534	671 297	2 317 817	2 957 036	5 024 240	9 143 893	22 885 267	65 953 247
5111 Value added taxes	1 594	19 009	116 386	433 076	1 532 597	1 905 385	3 243 608	5 831 330	14 791 510	43 027 692
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	791	6 114	51 148	238 221	785 220	1 051 651	1 780 632	3 312 564	8 093 757	22 925 554
5120 Taxes on specific goods and services	3 077	9 166	85 016	209 822	863 362	1 131 826	2 132 902	3 615 528	6 213 786	22 160 248
5121 Excises	1 866	5 850	26 208	92 349	282 001	394 311	665 896	931 669	1 707 484	5 695 305
Alcoholic beverages	25	36	238	986	4 571	5 779	10 862	22 140	53 719	150 307
Non alcoholic beverages	25	90	501	2 170	6 415	8 520	15 274	28 044	63 319	196 907
Beers	0	50	212	1 385	1 695	15 523	27 401	43 535	102 664	236 642
Tobacco products	425	1 875	6 884	26 152	90 857	132 703	188 239	275 753	571 142	1 804 186
Liquid fuels and gas	1 073	3 478	15 269	56 478	161 666	195 659	356 273	431 487	526 432	2 520 915
Electricity	72	205	591	590	7 818	7 139	13 507	19 294	59 905	107 823
Motor vehicles	59	20	27	88	242	3 616	10 156	39 383	128 002	168 894
Other	189	96	2 485	4 499	8 736	25 372	44 185	72 033	202 300	509 632
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	219	1 976	11 428	35 512	163 076	199 737	371 011	639 130	1 343 737	3 821 341
Import duties	166	1 938	11 183	34 822	132 405	164 888	305 698	531 892	1 131 876	3 213 426
Import fees	53	38	246	691	30 671	34 848	65 312	107 238	211 861	607 915
5124 Taxes on exports	724	32	45 547	75 939	398 312	387 643	963 117	1 649 418	1 544 729	6 030 185
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	163	1 233	1 429	4 420	10 692	11 683	16 556	23 919	45 484	125 496
Insurance services	42	194	21	88	289	376	590	930	2 056	6 912
Financial services	32	855	0	0	0	0	0	0	0	0
Telephone services	82	33	936	2 301	4 312	4 497	5 910	7 498	13 409	41 618
Other specific services	7	151	472	2 031	6 090	6 809	10 055	15 491	30 019	76 965
5127 Other taxes on internat. trade and transactions	98	74	404	1 601	9 281	138 453	116 322	371 392	1 572 353	6 487 922
5128 Other taxes not included within 5121 to 5127 inclusive	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	3 598	17 035	57 370	75 337	122 371	189 977	318 503	998 494
5210 Recurrent taxes	177	833	3 598	17 035	57 370	75 337	122 371	189 977	318 503	998 494
5211 Paid by households: motor vehicles	177	833	3 598	17 035	57 370	75 337	122 371	189 977	318 503	998 494
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	- 3 056	- 8 831	- 29 270	- 32 182	- 65 950	- 109 970	- 233 950	- 581 000
6000 Other taxes	292	1 704	5 497	17 463	44 156	59 470	80 613	130 238	265 755	1 161 449
6100 Paid solely by business	0	354	2 093	5 624	20 635	29 169	31 500	39 721	68 791	224 975
Simplified system for small taxpayers	..	354	2 093	5 624	20 635	29 169	31 500	39 721	68 791	224 975
6200 Other	292	1 351	3 404	11 839	23 521	30 301	49 113	90 517	196 964	936 474
Tax debt payments	135	24	293	1 306	- 1 070	6 215	5 262	18 284	46 176	438 256
Special payments	79	6	0	0	0	0	0	0	0	0
Other national level	0	12	0	0	0	0	0	0	6	1
Other provincial level	78	1 309	3 110	10 533	24 591	24 086	43 851	72 233	150 782	498 217

.. 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 4.3. Bahamas, details of tax revenue

Million BSD

	1990	2000	2005	2010	2019	2020	2021	2022	2023	2024
Total tax revenue	505	965	1 060	1 277	2 486	2 076	1 869	2 436	2 788	3 063
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	287	226	258	278	314	327
2100 Employees	..	..	..	60	115	89	101	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	104	166	132	151	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	3	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	- 0	- 0	278	314	327
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	345	174	203	241	276	319
4100 Recurrent taxes on immovable property	19	32	54	92	109	100	143	147	162	203
4110 Households	0	0	0	0	0	0	0	0	0	0
4120 Others	19	32	54	92	109	100	143	147	162	203
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	235	74	60	94	115	116
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	235	74	60	94	115	116
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	1 854	1 676	1 408	1 917	2 197	2 417
5100 Taxes on production, sale, transfer, etc	354	552	545	657	1 623	1 524	1 253	1 745	1 994	2 136
5110 General taxes	0	0	0	0	897	876	740	1 136	1 252	1 346
5111 Value added taxes	0	0	0	0	897	876	740	1 136	1 252	1 346
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	727	649	513	609	742	789
5121 Excises	0	0	0	188	242	206	176	47	3	19
Fuel surcharges	..	..	..	..	1	1	1	1	1	2
Other excises	..	..	..	..	241	205	175	45	1	16
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	289	435	413	348	284	224	192	249	249	258
5124 Taxes on exports	6	13	13	14	13	53	96	177	253	247
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	59	104	119	106	187	165	49	137	237	266
Departure tax	27	64	69	70	147	125	11	85	172	219
Gaming tax	27	20	25	10	40	40	38	51	64	45
Hotel occupancy tax	5	20	25	25	0	0	0	1	1	1
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes not included within 5121 to 5127 inclusive	0	0	0	0	0	0	0	0	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	231	152	155	172	203	281
5210 Recurrent taxes	32	69	78	123	231	152	155	172	203	281
Motor vehicle tax	10	14	18	21	35	31	32	34	35	35
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	22	55	61	102	195	122	123	138	169	247
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	195	122	123	138	169	247
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 2024 represent July 2023 to June 2024. The data are on a cash basis. The figures exclude local government tax revenues as the data are not available. Heading 2000: The data are estimated for 2022-24. 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 4.4. Barbados, details of tax revenue

Million BBD

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	1 026	1 892	2 736	2 893	3 442	2 982	3 241	3 732	3 855	4 407
1000 Taxes on income, profits and capital gains	250	599	766	714	823	976	897	1 111	1 108	1 582
1100 Of individuals	140	293	395	433	455	308	385	407	447	466
1110 On income and profits	140	293	395	433	455	308	385	407	447	466
Personal income tax	140	293	395	397	455	308	385	407	447	466
Consolidation tax	0	0	0	36	0	0	0	0	0	0
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	95	269	294	215	309	613	451	624	563	1 027
1210 On profits	95	269	294	215	309	613	451	624	563	1 027
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	15	37	76	66	59	55	61	81	97	89
2000 Social security contributions	134	295	565	627	671	595	595	621	649	672
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	565	627	671	595	595	621	649	672
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	130	143	226	189	219	239	237	240
4100 Recurrent taxes on immovable property	46	95	118	133	215	182	205	217	219	223
Property tax	46	95	118	133	215	182	205	217	219	223
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	12	10	11	8	13	22	18	17
Stamp duties	101	13	12	10	11	8	13	22	18	17
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	1 276	1 410	1 723	1 223	1 531	1 761	1 861	1 913
5100 Taxes on production, sale, transfer, etc	424	788	1 105	1 291	1 607	1 171	1 459	1 686	1 754	1 834
5110 General taxes	197	492	768	861	967	706	885	1 023	1 096	1 132
5111 Value added taxes	0	492	768	861	967	706	885	1 023	1 096	1 132
5112 Sales tax	197	- 0	0	0	0	0	0	0	0	0
Social responsibility levy	0	0	..	..	0	..	..	..	..	..
Consumption tax	197	- 0	..	..	0	..	..	..	..	..
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	227	296	337	430	640	465	575	663	659	702
5121 Excises	91	175	146	169	251	154	212	247	229	241
Excises	0	160	146	169	251	154	212	247	229	241
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	191	232	314	256	291	323	334	361
Import duties	118	121	191	232	232	192	221	242	257	280
Fuel tax	0	0	0	0	82	64	70	81	77	81
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	29	76	55	71	93	96	100
Hotel and restaurant tax	17	1	..	0	0	0	0	0	0	0
Banks and other asset tax	0	0	..	29	47	46	46	53	54	57
Room rate levy	0	0	..	0	28	10	25	40	42	43
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes not included within 5121 to 5127 inclusive	0	0	0	0	0	0	0	0	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	171	119	115	52	72	75	107	79
5210 Recurrent taxes	71	101	171	119	115	52	72	75	107	79
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	171	119	115	52	72	75	107	79
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 2024 represent April 2024 to March 2025. 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 2021-24 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 4.5. Belize, details of tax revenue

Million BZD

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	178	318	740	947	1 153	935	1128	1334	1506	1 570
1000 Taxes on income, profits and capital gains	37	76	248	254	291	237	224	308	349	363
1100 Of individuals	21	19	52	82	105	92	78	111	126	131
1110 On income and profits	21	19	52	82	105	92	78	111	126	131
Income tax (PAYE)	20	19	52	82	105	92	78	111	126	131
Income tax on individuals	1	0	0	0	0	0	0	0	0	0
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	12	51	189	159	174	134	126	178	209	218
Income tax (companies)	12	1	51	1	3	1	0	7	0	0
Income tax (business tax)	0	51	138	158	171	133	126	171	209	218
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	7	13	12	11	20	18	13	14
Income tax (arrears)	4	3	1	2	2	2	2	2	1	1
Income tax (withholding)	0	3	6	11	10	9	18	16	12	13
2000 Social security contributions	10	18	60	77	100	110	117	144	166	168
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	60	77	100	110	117	144	166	168
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	23	35	39	34	63	57	73	76
4100 Recurrent taxes on immovable property	1	2	7	5	7	7	9	8	7	7
4110 Households	1	2	7	5	7	7	9	8	7	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	16	29	32	27	54	50	66	68
Stamp duties on customs	28	0	0	0	0	0	0	0	0	0
Stamp duties (other departments)	5	11	16	29	14	3	8	3	2	2
Stamp duties (land transactions)	0	0	0	0	18	24	46	47	64	67
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	409	580	723	553	724	825	918	964
5100 Taxes on production, sale, transfer, etc.	94	207	400	571	712	546	715	815	910	946
5110 General taxes	0	82	199	275	323	244	306	381	421	438
5111 Value added taxes	0	0	199	275	323	244	306	381	421	438
5112 Sales tax	..	82	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	94	125	200	296	389	302	409	433	488	508
5121 Excises	35	47	31	39	194	155	192	169	229	238
Revenue replacement duty	18	39	7	15	1	1	1	1	1	1
Excise duties	17	8	22	23	192	151	191	168	227	236
Excise on locally refined petroleum products	0	0	0	1	0	3	0	0	0	0
Excise on locally extracted crude oil	0	0	1	0	1	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	50	64	144	221	137	105	159	192	187	194
Import duties	50	64	123	190	95	71	109	132	128	133
Environmental tax	0	0	21	31	42	34	49	60	58	61
Imports into EPZs	0	0	0	0	0	0	0	0	0	0
5124 Taxes on exports	0	0	0	0	0	2	0	0	1	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	1	0	0	0
5127 Other taxes on internat. trade and transactions	8	14	25	35	59	40	57	72	72	75
Goods in transit - administration charge	3	1	1	1	1	1	1	2	3	3
Goods in transit - social fee	0	5	8	11	22	17	23	29	24	25
Taxes on foreign currency transactions	6	8	16	23	35	21	33	41	46	47
5128 Other taxes not included within 5121 to 5127 inclusive	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	9	9	11	7	9	11	9	18
5210 Recurrent taxes	3	4	9	9	11	7	9	11	9	18
5211 Paid by households: motor vehicles	2	3	3	4	5	5	6	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	6	5	5	2	3	4	3	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: Year ending 31st March. For example, the data for 2024 represent April 2024 to March 2025. The data are on a cash basis. The tax revenue data for 2024 represent the budget estimates for the 2024/25 fiscal year reported in the Approved Estimates of Revenue and Expenditure for Fiscal Year 2025/26. 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 and 2024 are estimated. Heading 4400: This heading includes all stamp duties.

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

Table 4.6. Bolivia, details of tax revenue

Million BOB

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	1 005	9 151	31 549	67 264	69 785	56 087	63 203	72 013	74 422	76 054
1000 Taxes on income, profits and capital gains	68	1 209	6 294	12 809	11 356	7 402	7 644	10 397	9 008	8 904
1100 Of individuals	68	214	263	508	518	470	457	502	883	971
1110 On income and profits	68	214	263	508	518	470	457	502	883	971
Value added supplementary scheme	62	161	237	461	464	426	423	476	844	926
Fiscal notes on value added supplementary scheme	6	52	26	47	53	44	33	25	40	44
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	0	995	6 031	12 302	10 838	6 931	7 187	9 896	8 124	7 933
1210 On profits	..	995	6 031	12 302	10 838	6 931	7 187	9 896	8 124	7 933
Corporate tax	..	804	5 089	10 260	9 724	6 465	6 986	9 209	7 778	7 414
Fiscal notes on corporate tax	..	191	942	2 041	1 115	467	201	686	346	519
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	5 265	14 235	17 500	16 494	16 814	17 351	17 908	18 710
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	666	5 265	14 235	17 500	16 494	16 814	17 351	17 908	18 710
2410 On a payroll basis	..	666	5 265	14 235	17 500	16 494	16 814	17 351	17 908	18 710
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	367	424	522	421	743	767	570	376
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	241	205	180	169
4210 Individual	..	..	..	..	..	..	241	205	180	169
4220 Corporate	..	..	..	..	..	..	0	0	0	0
4300 Estate, inheritance and gift taxes	1	3	20	36	0	0	0	0	0	0
4310 Estate and inheritance taxes	1	3	20	36	0	..	..	..	..	..
4320 Gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	347	388	522	421	502	561	389	207
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	17 791	34 759	34 187	25 866	32 190	36 806	38 386	38 204
5100 Taxes on production, sale, transfer, etc.	907	6 656	17 791	34 759	34 187	25 866	32 190	36 806	38 386	38 204
5110 General taxes	584	3 953	12 541	25 247	25 405	19 124	24 307	27 953	29 137	29 168
5111 Value added taxes	432	2 949	10 259	20 756	20 391	15 146	19 237	22 027	23 155	23 119
VAT (internal market)	178	1 204	4 100	9 914	10 000	7 692	9 452	9 608	9 389	10 658
VAT (imports)	178	1 445	5 193	9 738	8 594	6 522	7 950	8 983	8 752	7 303
VAT fiscal notes (internal market)	56	223	581	666	271	336	417	659	643	551
VAT fiscal notes (imports)	20	76	385	438	1 526	596	1 418	2 776	4 372	4 607
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	151	1 005	2 282	4 491	5 014	3 978	5 070	5 926	5 982	6 049
Transactions tax	136	943	2 174	4 463	4 652	3 446	4 309	4 804	4 804	4 909
Fiscal note on transactions tax	15	62	107	28	362	531	761	1 122	1 178	1 140
5120 Taxes on specific goods and services	324	2 702	5 250	9 511	8 782	6 742	7 883	8 853	9 249	9 037
5121 Excises	118	2 047	3 658	5 853	5 187	4 563	4 820	4 807	4 808	4 785
Excises (internal market)	61	244	933	1 486	1 456	1 225	1 359	1 234	1 470	1 816
Excises (Imports)	22	298	379	1 109	785	561	699	803	917	800
Special tax on hydrocarbons and derivatives	0	1 348	1 070	2 581	1 911	1 697	1 977	800	288	804
Fiscal notes on excises	35	118	155	262	442	315	328	571	435	312
Fiscal notes on special tax on hydrocarb. and deriv.	0	40	1 121	415	594	765	456	1 400	1 699	1 053
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	204	640	1 545	3 254	3 376	2 091	3 004	3 934	4 314	4 120
Customs and import duties	163	616	1 504	3 057	2 976	1 998	2 567	2 936	3 195	2 620
Fiscal notes on customs and import duties	41	24	41	197	399	93	437	999	1 119	1 500
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	47	127	218	89	60	112	126	131
Air departure tax	2	15	47	102	130	42	30	69	84	93
Tax on gambling	0	0	0	25	88	47	30	42	42	39
5127 Other taxes on internat. trade and transactions	0	0	0	277	0	0	0	0	0	0
5128 Other taxes not included within 5121 to 5127 inclusive	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	1 831	5 037	6 220	5 905	5 812	6 692	8 551	9 860
6100 Paid solely by business	4	6	12	25	36	25	29	30	40	38
Simplified tax regime	3	6	12	25	36	25	29	30	40	38
Integrated tax system	1	0	0	0	0	0	0	0	0	0
6200 Other	26	611	1 819	5 012	6 184	5 880	5 783	6 662	8 511	9 822
Municipal taxes	0	575	1 381	2 585	3 203	2 715	2 815	3 166	3 381	3 504
Other taxes	20	35	422	2 378	2 866	3 107	2 923	3 442	4 948	6 207
Fiscal notes on other taxes	3	0	3	23	88	32	11	21	146	76
Unified agricultural regime	2	1	14	26	28	27	34	33	36	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 2022-24. 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 4.7. Brazil, details of tax revenue

Million BRL

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	3	352 456	1 231 621	1 874 490	2 354 178	2 317 298	2 892 699	3 279 885	3 464 391	3 955 326
1000 Taxes on income, profits and capital gains	1	68 667	258 738	400 993	537 894	525 627	698 098	908 977	941 049	1 064 306
1100 Of individuals	0	3 406	87 828	148 739	221 730	225 912	262 008	303 926	334 640	381 846
1110 On income and profits	0	3 406	87 828	148 739	221 730	225 912	262 008	303 926	334 640	381 846
Withholding income tax (IRRF)	0	0	71 579	121 540	184 030	186 211	208 219	248 866	279 262	315 098
Other personal income taxes	0	3 406	16 248	27 199	37 700	39 701	53 788	55 059	55 378	66 748
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	0	25 430	128 255	164 057	207 505	200 032	322 527	437 358	399 090	435 646
1210 On profits	0	25 430	128 255	164 057	207 505	200 032	322 527	437 358	399 090	435 646
Corporate income tax	0	16 680	82 474	104 910	127 130	122 679	210 058	281 264	254 087	272 549
Social contribution on net profits (CSLL)	0	8 750	45 780	59 147	80 374	77 352	112 469	156 093	145 003	163 097
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	39 831	42 656	88 196	108 659	99 684	113 564	167 693	207 319	246 813
Withholding tax on non-resident income (remittances abroad)	..	..	11 537	24 669	39 293	39 602	44 400	55 493	66 709	79 831
Withholding tax on capital income	..	..	24 887	53 692	57 184	48 346	55 576	97 047	123 816	147 042
Withholding tax on other income	..	..	6 232	9 836	12 182	11 736	13 588	15 154	16 794	19 940
2000 Social security contributions	1	83 469	314 057	498 428	611 664	610 276	694 845	797 991	875 262	949 798
2100 Employees	..	..	75 509	114 653	147 749	151 462	172 434	196 952	213 912	258 265
2110 On a payroll basis	..	..	75 509	114 653	147 749	151 462	172 434	196 952	213 912	258 265
2120 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2200 Employers	0	18 709	237 807	364 301	452 166	447 755	508 906	585 739	644 538	674 395
2210 On a payroll basis	0	18 709	237 807	364 301	452 166	447 755	508 906	585 739	644 538	674 395
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	741	19 474	11 749	11 059	13 505	15 300	16 813	17 138
2410 On a payroll basis	1	64 760	741	19 474	11 749	11 059	13 505	15 300	16 813	17 138
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	21 348	37 891	42 907	40 397	47 320	54 762	61 793	66 376
Payroll-based contribution to education	0	2 791	11 049	19 039	21 978	21 086	23 833	27 024	30 441	32 684
"S" System contributions	0	2 646	9 925	18 153	20 549	18 970	23 103	27 273	30 826	33 545
Other payroll taxes	0	0	374	699	381	340	384	465	526	148
4000 Taxes on property	0	23 524	53 495	84 675	112 641	92 120	141 844	155 806	168 302	185 775
4100 Recurrent taxes on immovable property	0	4 753	18 367	33 313	50 386	47 830	59 286	64 501	70 636	75 855
Tax on rural land property (ITR)	0	234	485	1 105	1 630	1 761	2 167	2 594	3 041	3 250
Tax on urban land property (IPTU)	0	4 519	17 882	32 208	48 756	46 069	57 119	61 907	67 596	72 605
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	2 518	6 461	8 582	8 521	12 330	12 874	14 714	17 524
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	18 442	32 610	44 902	53 673	35 769	70 228	78 432	82 951	92 396
Tax on financial operations (IOF)	0	3 096	26 571	34 681	40 945	21 949	49 024	58 989	61 716	67 456
Tax on real estate property transfers (ITBI)	0	950	6 050	10 215	12 762	13 820	21 227	19 442	21 229	24 982
Other	0	14 396	- 12	5	- 34	- 1	- 23	0	6	- 42
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	583 504	852 394	1 049 071	1 048 885	1 310 448	1 362 256	1 418 218	1 689 071
5100 Taxes on production, sale, transfer, etc	2	163 887	556 739	807 398	997 208	994 090	1 244 306	1 288 939	1 333 890	1 598 835
5110 General taxes	1	136 743	484 000	705 879	881 936	872 412	1 088 855	1 146 720	1 190 501	1 400 884
5111 Value added taxes	1	82 279	268 117	396 428	507 053	522 690	652 284	688 854	696 663	801 252
Tax on the circulation of goods and services (ICMS)	1	82 279	268 117	396 428	507 053	522 690	652 284	688 854	696 663	801 252
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	54 464	215 883	309 450	374 883	349 722	436 572	457 867	493 838	599 633
Contribution to COFINS	0	38 707	140 939	199 876	237 372	218 602	269 705	271 315	286 257	353 793
Contribution to PIS	0	8 339	30 714	42 632	51 390	46 626	57 614	58 683	61 923	77 924
Contribution to PASEP	0	1 312	9 880	9 958	12 626	14 686	16 871	19 610	20 719	22 991
Tax on general services (ISS)	0	6 106	33 696	56 094	72 428	68 688	90 900	106 849	123 329	143 536
Others	0	0	656	890	1 067	1 119	1 483	1 410	1 610	1 389
5120 Taxes on specific goods and services	0	27 144	72 739	101 519	115 272	121 678	155 451	142 218	143 389	197 951
5121 Excises	0	18 699	48 254	57 677	65 626	68 467	84 242	73 607	73 460	102 350
Vehicles	..	..	5 787	4 367	5 639	3 446	3 447	4 048	6 918	8 623
Beverages	..	..	2 431	2 599	3 641	2 985	2 687	2 513	2 954	3 341
Tobacco	..	..	3 704	5 692	5 559	5 975	5 577	6 732	3 824	8 161
Fuels	..	..	7 759	3 271	2 776	1 986	1 924	1 660	1 195	3 396
Other excises	..	..	28 573	41 748	48 011	54 075	70 607	58 653	58 569	78 829
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	0	8 445	21 072	38 870	42 842	45 671	61 876	58 981	54 074	77 494
5124 Taxes on exports	0	0	47	99	91	51	160	53	4 440	6
5125 Taxes on investment goods	0	0	868	26	26	24	20	20	21	18
5126 Taxes on specific services	0	0	1 286	1 863	1 561	1 565	1 568	1 632	1 529	1 497
Contribution on revenues of telecom companies	..	..	1 186	1 657	1 392	1 357	1 340	1 333	1 393	1 366
Contribution on billing of IT companies	..	..	100	206	168	208	228	298	136	131
Other taxes on specific services	..	..	1	1	1	0	1	0	0	0
5127 Other taxes on internat. trade and transactions	0	0	1 212	2 983	5 127	5 900	7 585	7 925	9 865	16 586
CIDE on remittances abroad	..	..	1 212	2 983	5 127	5 900	7 585	7 925	9 865	16 586
5128 Other taxes not included within 5121 to 5127 inclusive	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	26 765	44 997	51 862	54 795	66 142	73 318	84 328	90 236
5210 Recurrent taxes	0	5 294	24 417	41 992	48 632	49 587	53 070	65 422	81 338	85 844
5211 Paid by households: motor vehicles	0	5 294	24 197	40 460	47 169	48 351	51 775	63 928	79 747	84 322
Motor vehicle property tax (IPVA)	0	5 294	21 367	36 219	46 141	48 178	51 762	63 925	79 746	84 321
Contributions to DPVAT	0	0	2 830	4 242	1 027	173	13	3	1	0
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	220	1 531	1 463	1 235	1 296	1 494	1 591	1 522
CONDECINE	..	..	49	1 062	1 061	885	974	1 145	1 169	1 210
Others	..	..	170	469	402	350	321	349	422	312
5220 Non-recurrent taxes	0	0	2 349	3 005	3 231	5 208	13 072	7 896	2 990	4 392
AFRMM	..	..	2 349	3 005	3 231	5 208	13 072	7 896	2 990	4 392
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	2 178	480	109	1	- 7	144	92	- 233	0
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	0	2 178	480	109	1	- 7	144	92	- 233	0

.. Not available

Note: Year ending 31st December. The data are on a cash basis.. 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 4.8. Chile, details of tax revenue

Million CLP

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	1 777 218	7 901 998	21 815 391	32 533 542	41 025 712	38 823 397	53 463 334	62 901 438	58 154 015	63 820 279
1000 Taxes on income, profits and capital gains	412 974	1841 630	8329 058	11840 521	14283 184	12540 342	20456 920	27491 879	20433 071	23238 232
1100 Of individuals	99 154	604 100	1492 837	3199 876	2937 532	3976 009	5780 432	6626 617	5424 215	7030 490
Second category tax	65 552	490 980	1449 099	2350 120	3015 794	3051 177	3442 651	3914 343	4312 742	4804 189
Global complementary tax	33 603	113 120	43 738	-36 757	-78 261	132 551	620 904	1087 034	1111 474	1208 953
Others	0	0	0	886 513	0	792 281	1716 877	1625 240	0	1017 348
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	219 586	882 896	4448 745	6839 133	9597 472	9429 787	9145 873	14900 568	14707 116	13253 852
First category tax	200 891	815 747	3913 870	6183 830	8880 080	8745 612	8360 928	13034 540	12723 900	11791 832
Surtax on state owned enterprises	16 074	47 634	194 203	132 352	122 054	203 416	249 073	475 034	405 009	632 714
Mining tax	0	0	298 558	323 507	277 861	267 544	393 548	1223 807	1364 685	673 780
Other	2 621	19 516	42 114	199 444	317 477	213 216	142 323	167 188	213 521	155 526
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	94 233	354 634	2387 477	1801 512	1748 180	-865 454	5530 616	5964 694	301 739	2953 890
Additional tax	59 082	350 301	1414 057	1429 758	1902 585	2063 149	2534 906	2731 170	2828 942	2664 745
Other	35 151	4 332	973 420	371 755	-154 405	-2928 603	2995 710	3233 524	-2527 203	289 145
2000 Social security contributions	159 559	576 758	1493 987	2252 489	2994 906	3104 866	2815 090	2585 421	3281 979	3686 961
2100 Employees	154 021	553 937	1433 159	2188 575	2894 725	2994 036	2686 021	2435 398	3124 716	3496 588
2110 On a payroll basis	154 021	553 937	1433 159	2188 575	2894 725	2994 036	2686 021	2435 398	3124 716	3496 588
2120 On an income tax basis	0	0	0	0	0	0	0	0	0	0
2200 Employers	5 538	22 821	60 828	63 914	100 181	110 830	129 068	150 023	157 262	190 373
2210 On a payroll basis	5 538	22 821	60 828	63 914	100 181	110 830	129 068	150 023	157 262	190 373
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	867 908	1419 338	2239 771	2262 822	2885 059	3466 181	3794 112	3969 266
4100 Recurrent taxes on immovable property	59 968	302 244	631 669	1054 984	1504 392	1753 218	2002 413	2284 253	2807 381	2992 935
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	39 338	92 236	62 824	155 433	291 830	416 219	240 541	200 901
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	45 907	240 886	196 901	272 118	672 555	354 171	590 816	765 709	746 189	775 431
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	1118 722	5041 769	11185 157	17598 086	21752 890	21275 452	28368 617	30080 511	31499 381	34195 500
5100 Taxes on production, sale, transfer, etc	1074 009	4789 827	10532 905	16516 194	20164 514	19613 567	26628 027	28078 680	29246 983	31724 691
5110 General taxes	664 421	3306 350	8399 927	13273 958	16348 944	15963 032	22785 935	24515 246	24179 491	26779 147
5111 Value added taxes	664 421	3306 350	8399 927	13273 958	16348 944	15963 032	22785 935	24515 246	24179 491	26779 147
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	1483 477	2132 978	3242 236	3815 570	3650 535	3842 092	3563 434	5067 492	4945 543
5121 Excises	166 050	816 160	1561 205	2413 482	2859 814	2899 252	2799 017	2331 072	3826 127	3616 049
Cigarettes and tobacco	60 604	283 275	647 637	982 609	973 335	1021 917	1201 968	1171 382	1092 381	966 742
Gasoline and diesel	105 445	532 885	913 568	1388 218	1811 132	1799 846	1507 872	1028 982	2604 565	2498 108
Oil stabilisation fund	0	0	0	0	0	0	0	1 547	0	6 104
Fisheries Law Extraction Rights	0	0	0	8 558	17 662	33 104	8 967	21 566	20 995	70 387
Additional tax on new motor vehicles	0	0	0	34 097	57 684	44 385	80 210	107 596	108 186	74 708
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	222 486	548 571	267 331	343 491	331 846	294 204	468 128	555 863	481 396	538 210
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	304 442	485 263	623 910	457 079	574 947	676 499	759 969	791 284
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes not included within 5121 to 5127 inclusive	0	0	0	0	0	0	0	0	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	652 252	1081 893	1588 376	1661 885	1740 590	2001 831	2252 398	2470 810
5210 Recurrent taxes	44 714	251 942	652 252	1081 893	1461 693	1504 291	1617 710	1855 378	2130 818	2326 776
Motor vehicles	24 469	93 880	218 219	397 608	592 332	585 651	671 258	821 559	939 426	1025 819
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	434 033	684 285	869 360	918 640	946 452	1033 819	1191 392	1300 957
Municipal permits	18 401	136 138	396 944	630 943	813 161	862 685	885 324	967 043	1117 858	1182 536
Mining patents	3 374	34 730	36 213	51 767	54 696	54 932	59 801	65 122	71 215	116 212
Other	-1 530	-12 806	876	1 575	1 504	1 023	1 327	1 653	2 319	2 209
5220 Non-recurrent taxes	0	0	0	0	126 683	157 594	122 880	146 453	121 580	144 033
Tax on polluting fixed sources	..	..	..	..	126 683	157 594	122 880	146 453	121 580	144 033
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	-23 356	-112 195	-60 720	-576 893	-245 038	-360 084	-1062 352	-722 555	-854 527	-1269 680
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	-23 356	-112 195	-60 720	-576 893	-245 038	-360 084	-1062 352	-722 555	-854 527	-1269 680

.. 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 4.9. Colombia, details of tax revenue

Million COP

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	2 579 426	30 598 630	98 455 335	160 157 693	208 752 525	187 438 661	228 906 840	288 842 327	349 799 577	338 777 365
1000 Taxes on income, profits and capital gains	771 694	7 103 525	26 218 852	52 656 876	67 519 599	61 812 525	73 222 876	95 911 106	140 176 582	117 231 708
1100 Of individuals	47 210	1 499 345	5 192 384	9 218 735	14 232 191	14 340 067	15 825 275	20 356 452	24 426 515	25 550 636
1110 On income and profits	47 210	1 499 345	5 192 384	9 218 735	14 232 191	14 340 067	15 825 275	20 356 452	24 426 515	25 550 636
Income tax	47 210	1 499 345	5 192 384	9 218 735	14 225 643	14 304 469	15 754 931	20 224 214	24 240 661	25 180 347
Simple tax regime	0	0	0	0	6 549	35 598	70 344	132 238	185 854	370 289
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	359 758	5 119 828	20 405 209	41 406 848	50 283 837	43 257 502	54 442 473	73 300 918	113 303 510	91 681 071
1210 On profits	359 758	5 119 828	20 405 209	41 406 848	50 283 837	43 257 502	54 442 473	73 300 918	113 303 510	91 681 071
Income tax	359 758	5 119 828	20 405 209	27 480 679	50 167 971	43 131 163	54 248 966	72 907 780	112 820 469	91 116 797
Pro Equity Income Tax - CREE	0	0	0	13 926 169	99 798	39 871	28 428	56 854	105 458	10 245
Simple tax regime	0	0	0	0	16 068	86 469	165 079	336 285	377 583	554 029
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	364 726	484 352	621 258	2 031 293	3 003 570	4 214 956	2 955 127	2 253 735	2 446 557	..
Income tax	364 726	484 352	621 258	2 031 293	3 003 570	4 214 956	2 955 127	2 253 735	2 446 557	..
Pro Equity Income Tax - CREE	0	0	0	0	0	0	0	0	0	..
2000 Social security contributions	203 596	4 989 000	11 478 085	13 585 138	19 556 608	18 389 481	21 673 981	23 908 538	25 378 236	28 943 903
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	11 478 085	13 585 138	19 556 608	18 389 481	21 673 981	23 908 538	25 378 236	28 943 903
2410 On a payroll basis	203 596	4 989 000	11 478 085	13 585 138	19 556 608	18 389 481	21 673 981	23 908 538	25 378 236	28 943 903
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	4 022 503	2 797 308	3 604 071	3 670 490	3 927 070	4 421 997	5 025 164	5 570 850
4000 Taxes on property	56 160	2 027 654	8 535 238	18 156 105	18 984 414	18 167 358	20 652 565	22 525 146	25 902 169	28 010 669
4100 Recurrent taxes on immovable property	56 160	991 070	3 338 935	6 061 965	8 743 115	9 109 598	9 643 729	9 937 041	11 007 128	12 470 284
4110 Households	0	0	0	0	0	0	0	0	0	0
4120 Others	56 160	991 070	3 338 935	6 061 965	8 743 115	9 109 598	9 643 729	9 937 041	11 007 128	12 470 284
4200 Recurrent taxes on net wealth	0	0	1 970 530	5 352 940	923 255	957 137	1 032 058	73 113	1 221 366	1 471 849
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	3 225 773	6 741 200	8 190 516	7 476 295	9 831 204	12 281 751	13 668 690	14 067 666
4500 Non-recurrent taxes	0	0	0	0	1 127 528	624 327	145 573	233 241	4 986	870
4510 On net wealth	..	..	..	..	0	0	0	0	0	0
4520 Other non-recurrent taxes	..	..	..	..	1 127 528	624 327	145 573	233 241	4 986	870
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	44 411 642	65 716 566	89 797 927	77 752 543	99 258 009	129 331 933	138 176 864	143 342 905
5100 Taxes on production, sale, transfer, etc	1 388 653	14 048 655	44 038 074	64 688 081	88 064 087	75 960 351	97 214 920	127 046 376	135 352 010	139 917 001
5110 General taxes	672 368	9 585 866	33 333 802	48 684 900	71 235 138	62 866 653	80 093 904	105 084 119	111 920 967	112 840 176
5111 Value added taxes	583 078	8 445 776	28 811 682	41 659 696	61 936 282	53 912 648	69 883 378	91 723 278	95 426 768	95 617 647
5112 Sales tax	89 290	1 140 090	4 522 121	7 025 204	9 298 856	8 954 004	10 210 526	13 360 841	16 494 199	17 222 530
Industry and commerce tax (State)	89 290	1 140 090	4 522 121	7 025 204	9 298 856	8 954 004	10 210 526	13 360 841	16 494 199	17 222 530
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	716 285	4 462 789	10 704 271	16 003 181	16 828 948	13 093 698	17 121 016	21 962 257	23 431 043	27 076 825
5121 Excises	404 699	2 718 692	6 052 273	11 412 250	12 995 955	10 159 930	12 906 426	15 703 712	18 002 110	21 054 244
Oil	141 270	833 004	1 418 766	3 297 392	1 585 141	1 205 806	1 732 540	1 650 801	2 172 914	2 195 003
Tobacco (State)	52 898	213 412	390 472	524 357	1 278 561	1 239 269	1 451 431	1 638 694	1 788 807	1 755 350
Beer (State)	85 722	471 135	1 432 453	2 305 895	2 611 466	2 243 811	2 723 800	3 049 682	3 259 342	3 323 714
Liquors (State)	124 808	520 394	929 328	1 253 466	2 146 818	1 675 472	2 503 248	3 075 170	3 231 445	3 182 765
Restaurant, vehicles sale and mobile telephony	0	0	0	1 684 179	2 208 669	1 226 863	1 279 312	2 531 110	3 253 362	3 441 490
Carbon	0	0	0	0	436 914	281 911	330 567	361 899	555 037	528 723
Plastic bags	0	0	0	0	37 331	43 777	48 079	49 697	53 188	41 702
Medicinal cannabis	0	0	0	0	145	972	993	921	383	426
Diesel surcharge	0	85 716	500 405	598 993	599 600	505 000	570 600	655 000	754 000	877 200
Petrol surcharge	0	595 031	1 380 848	1 747 969	2 091 310	1 737 050	2 265 855	2 690 737	2 896 198	2 911 990
Sugar-sweetened ultra-processed beverages	0	0	0	0	0	0	0	0	10 234	471 473
Ultra-processed foods and/or with high content of added sugars, sodium or saturated fats	0	0	0	0	0	0	0	0	27 202	2 260 711
Single-use plastics	0	0	0	0	0	0	0	0	0	63 697
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	4 651 999	4 590 931	3 832 994	2 933 768	4 214 590	6 258 546	5 428 933	6 022 581
Custom duties	180 989	1 744 097	4 651 999	4 590 931	3 832 994	2 933 768	4 214 590	6 258 546	5 428 933	6 022 581
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 not included within 5121 to 5127 inclusive	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	373 568	1 028 485	1 733 840	1 792 192	2 043 090	2 285 557	2 824 854	3 425 904
5210 Recurrent taxes	..	131 795	373 568	1 028 485	1 733 840	1 792 192	2 043 090	2 285 557	2 824 854	3 425 904
5211 Paid by households: motor vehicles	..	131 795	373 568	1 028 485	1 733 840	1 792 192	2 043 090	2 285 557	2 824 854	3 425 904
Tax on motor vehicle ownership	..	131 795	373 568	1 028 485	1 733 840	1 792 192	2 043 090	2 285 557	2 824 854	3 425 904
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	3 789 014	7 245 701	9 289 906	7 646 264	10 172 339	12 743 607	15 140 562	15 677 332
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	159 323	1 011 197	3 789 014	7 245 701	9 289 906	7 646 264	10 172 339	12 743 607	15 140 562	15 677 332
Stamp tax	0	401 497	357 160	101 668	85 799	41 373	83 115	134 457	215 515	248 965
Other	78 306	79 287	126 602	318 271	533 852	245 541	423 822	788 653	974 781	1 114 152
Other (sub-national)	81 017	530 413	3 305 252	6 825 762	8 670 255	7 359 350	9 665 402	11 820 497	13 950 266	14 314 215

.. 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 4.10. Costa Rica, details of tax revenue

Million CRC

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	117 711	978 114	4 382 367	6 923 575	8 855 885	8 235 528	10 019 264	11 285 967	11 732 286	12 200 437
1000 Taxes on income, profits and capital gains	11 820	128 805	748 093	1247 308	1854 866	1651 249	2063 810	2430 200	2486 519	2418 043
1100 Of individuals	..	..	202 849	386 241	540 954	556 084	622 772	691 305	670 835	717 535
1110 On income and profits	..	..	202 849	386 241	535 412	554 486	618 550	682 875	666 509	713 077
1120 On capital gains	..	..	0	0	5 542	1 598	4 222	8 430	4 326	4 458
1200 Corporate	..	..	450 312	659 951	1058 086	692 551	970 546	1188 835	1244 931	1120 617
1210 On profits	..	..	450 312	659 951	955 908	685 470	952 951	1162 697	1229 138	1101 271
1220 On capital gains of corporates	..	..	0	0	102 177	7 081	17 595	26 138	15 793	19 346
1300 Unallocable between 1100 and 1200	11 820	128 805	94 932	201 116	255 827	402 613	470 492	550 059	570 753	579 891
2000 Social security contributions	33 990	297 069	1450 531	2305 133	3026 691	2971 589	3605 731	3925 692	4192 080	4437 641
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	3 447	37 313	207 206	318 652	381 940	387 840	389 183	412 852	430 510	415 089
Government contributions	3 447	37 313	207 206	318 652	381 940	387 840	389 183	412 852	430 510	415 089
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	1243 325	1986 481	2644 751	2583 749	3216 548	3512 840	3761 571	4022 552
Contributions by employees and non-government employers	30 543	249 182	1139 265	1785 522	2274 644	2212 249	2447 640	2697 026	2882 725	3100 201
Contributions for the special regimes	0	10 574	104 060	200 959	292 634	292 072	299 713	300 083	324 603	333 435
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	7 575	61 796	260 664	423 616	522 529	537 654	569 339	639 737	693 618	737 607
Contributions by non-government employers	7 484	59 129	248 259	406 296	501 734	515 624	546 262	616 504	670 501	713 656
Contributions by government employers	91	2 666	12 405	17 321	20 795	22 030	23 077	23 233	23 117	23 951
4000 Taxes on property	1 566	8 396	63 706	123 261	167 952	162 950	208 531	220 741	220 798	236 362
4100 Recurrent taxes on immovable property	1 200	5 390	48 963	90 003	125 398	127 625	150 279	154 930	160 818	172 138
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	3 527	4 076	4 699	4 655	5 108	5 206	5 424	5 491
Municipal immovable property tax	1 200	5 390	45 436	85 927	120 698	122 970	145 171	149 724	155 395	166 647
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	14 743	33 258	42 554	35 300	58 206	65 802	59 970	64 224
4500 Non-recurrent taxes	0	0	0	0	0	24	46	8	10	0
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	1766 914	2661 902	3081 941	2745 118	3488 535	3674 723	3916 652	4135 967
5100 Taxes on production, sale, transfer, etc	49 867	425 713	1600 302	2388 900	2756 759	2500 510	3150 398	3330 772	3545 078	3791 468
5110 General taxes	21 326	222 775	920 298	1368 601	1662 503	1649 531	2065 623	2217 743	2312 188	2445 156
5111 Value added taxes	21 326	222 775	920 298	1336 075	1634 986	1623 695	2039 997	2193 160	2285 858	2419 493
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	32 526	27 517	25 836	25 626	24 583	26 330	25 663
5120 Taxes on specific goods and services	28 541	202 939	680 004	1020 299	1094 256	850 979	1084 775	1113 029	1232 890	1346 312
5121 Excises	11 096	157 204	523 617	798 412	864 985	688 784	863 133	883 105	1001 152	1094 084
Fuels and energy	0	0	320 638	457 827	552 017	436 384	522 063	530 195	576 175	619 878
Alcoholic beverages	0	8 229	28 035	43 095	43 849	44 373	53 118	55 539	56 478	57 691
Non alcoholic beverages	0	0	26 566	36 353	41 247	38 510	43 234	49 556	57 399	60 715
Soaps	0	0	1 317	2 562	3 020	3 052	3 200	2 810	3 260	2 693
Cement	0	0	227	304	216	123	0	5 358	5 488	5 324
Tobacco	0	0	0	33 681	27 185	23 896	27 019	22 336	27 959	26 576
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	146 834	224 590	197 452	142 447	214 499	217 311	274 395	321 206
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	15 052	40 485	126 134	174 568	164 224	133 733	177 948	164 137	165 189	183 729
Import duties	13 977	32 336	103 851	148 666	140 919	114 777	152 133	137 668	138 487	154 076
Custom duties	1 075	8 149	22 284	25 902	23 305	18 956	25 815	26 469	26 701	29 653
Import duties on animals	0	0	0	0	0	0	0	0	0	0
5124 Taxes on exports	2 113	2 238	3 973	4 468	5 412	5 471	6 274	4 842	5 398	5 084
Export duties	2 113	2 088	3 816	2 701	3 502	3 777	4 064	3 100	3 492	3 235
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	157	156	184	199	203	150	198	192
Export duties on ground transportation	0	0	0	1 611	1 726	1 494	2 007	1 593	1 707	1 657
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	280	2 929	24 767	38 687	54 556	18 463	31 742	55 167	55 991	59 000
Casinos and gambling	0	225	445	1 455	1 241	378	431	455	553	647
Port cargo movements	0	6	0	0	0	0	0	0	0	0
Overseas departure tax	0	0	24 322	37 232	53 315	18 085	31 311	54 711	55 438	58 353
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	1 513	3 093	3 841	3 304	3 916	3 919	3 877	3 613
5128 Other taxes not included within 5121 to 5127 inclusive	0	0	0	1 071	1 238	1 225	1 761	1 860	1 282	802
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	166 612	273 003	325 182	244 608	338 138	343 951	371 574	344 499
5210 Recurrent taxes	3 642	31 138	166 612	273 003	325 182	244 608	338 138	343 951	371 574	344 499
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	94 102	145 894	181 198	108 198	183 368	186 226	196 614	165 143
Property tax on vehicles, aircraft and boats	1 425	15 374	94 102	145 894	181 198	108 198	183 368	186 226	196 614	165 143
5213 Paid in respect of other goods	2 217	15 763	72 510	127 109	143 984	136 410	154 769	157 725	174 960	179 357
Local taxes	1 262	11 898	68 808	122 248	137 979	130 332	147 349	151 320	166 070	170 788
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	3 702	4 861	6 004	6 078	7 421	6 405	8 890	8 569
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	92 460	162 355	201 906	166 969	83 319	394 874	222 619	234 817
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	9 251	25 198	92 460	162 355	201 906	166 969	83 319	394 874	222 619	234 817
Transfers of vehicles, aircraft and boats	497	2 530	12 311	20 999	23 223	22 593	28 064	27 597	29 487	30 783
Tax revenue from decentralised units	2 764	15 048	29 969	49 334	67 968	60 054	0	0	0	0
Other taxes	5 990	7 620	50 180	92 022	110 654	84 266	55 122	367 079	193 054	203 827

.. 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 4.11. Cuba, details of tax revenue

Million CUP

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	6 265	11 367	23 949	33 182	43 504	40 263	96 521	116 046	148 072	248 478
1000 Taxes on income, profits and capital gains	14	1 826	3 603	6 676	12 257	11 383	44 545	54 354	69 852	99 501
1100 Of individuals	14	291	554	1 848	4 762	4 586	7 383	7 501	10 516	18 059
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	0	1 535	3 049	4 828	7 495	6 796	37 162	46 853	59 336	81 442
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	2 974	4 322	5 727	6 433	24 155	16 727	29 368	35 626
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	2 974	4 322	5 727	6 433	24 155	16 727	29 368	35 626
2410 On a payroll basis	691	1 181	2 974	4 322	5 727	6 433	24 155	16 727	29 368	35 626
2420 On an income tax basis	0	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	0	970	4 414	2 753	1 415	1 605	5 947	6 239	6 714	8 324
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	12 283	17 742	20 995	18 673	10 582	12 657	21 779	73 475
5100 Taxes on production, sale, transfer, etc	5 443	6 732	12 283	17 742	20 995	18 673	10 582	12 657	21 779	73 475
5110 General taxes	5 017	6 131	10 525	15 611	16 619	14 498	6 489	8 029	15 931	66 791
5111 Value added taxes	0	0	0	0	0	0	0	0	0	0
5112 Sales tax	5 017	6 131	10 525	15 611	16 619	14 498	6 489	8 029	15 931	66 791
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	426	602	1 758	2 131	4 376	4 175	4 093	4 628	5 847	6 684
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 not included within 5121 to 5127 inclusive	..	..	..	..	..	..	..	..	..	..
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	675	1 690	3 110	2 169	11 293	26 069	20 359	31 552
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 4.12. Dominican Republic, details of tax revenue

Million DOP

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	6 420	47 753	242 756	413 895	611 573	556 425	781 183	872 960	974 564	1 087 377
1000 Taxes on income, profits and capital gains	1 650	10 517	52 653	118 529	191 771	187 108	263 082	276 183	339 645	380 145
1100 Of individuals	..	4 088	17 088	35 548	59 448	58 747	69 026	87 200	103 150	117 252
1110 On income and profits	..	4 070	16 901	35 187	58 842	58 355	68 593	86 504	102 566	116 518
1120 On capital gains	..	18	187	361	606	392	433	696	584	734
1200 Corporate	..	4 605	21 325	61 455	95 928	90 340	150 695	140 603	179 748	193 084
1210 On profits	..	4 605	21 325	61 455	95 928	90 340	150 695	140 603	179 748	193 084
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	1 650	1 824	14 241	21 526	36 395	38 021	43 361	48 380	56 748	69 810
2000 Social security contributions	53	490	1 845	1 483	2 553	2 661	3 420	4 923	4 221	7 372
2100 Employees	..	..	1 720	1 321	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	125	163	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	0	0	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	53	490	0	0	2 553	2 661	3 420	4 923	4 221	7 372
2410 On a payroll basis	53	490	..	..	2 553	2 661	3 420	4 923	4 221	7 372
2420 On an income tax basis	0	0	..	..	0	0	0	0	0	0
3000 Taxes on payroll and workforce	0	0	1 385	2 366	3 502	3 141	3 810	4 347	4 991	5 586
4000 Taxes on property	74	644	12 416	18 336	27 374	24 367	45 798	45 061	49 224	52 619
4100 Recurrent taxes on immovable property	9	115	555	1 755	2 904	2 857	4 171	4 438	5 105	5 349
4110 Households	9	115	555	1 755	2 904	2 857	4 171	4 438	5 105	5 349
4120 Others	0	0	0	0	0	0	0	0	0	0
4200 Recurrent taxes on net wealth	0	0	2 449	3 445	5 155	4 522	8 396	8 615	9 401	9 990
Tax on assets	..	..	2 449	3 445	5 155	4 522	8 396	8 615	9 401	9 990
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	11	96	231	418	715	522	1 308	1 389	1 158	1 251
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	40	377	8 658	12 067	17 594	15 635	30 206	28 611	30 737	34 459
Tax on checks	0	0	4 262	5 951	8 646	8 644	11 231	13 547	15 506	17 958
Real estate operations	22	217	3 864	5 169	7 526	5 910	17 068	13 015	13 132	14 107
Tax on the transfer of immovable property	18	160	533	947	1 422	1 080	1 907	2 048	2 099	2 394
4500 Non-recurrent taxes	3	32	488	591	931	779	1 642	1 929	2 746	1 491
4510 On net wealth	3	32	488	591	931	779	1 642	1 929	2 746	1 491
4520 Other non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4600 Other recurrent taxes on property	11	25	35	61	75	52	76	81	77	79
5000 Taxes on goods and services	4 484	35 672	174 457	273 179	386 372	339 147	465 072	542 443	576 480	641 651
5100 Taxes on production, sale, transfer, etc	4 418	34 962	167 983	262 737	369 238	327 400	444 248	519 450	551 102	612 784
5110 General taxes	970	9 912	81 226	147 039	214 324	194 408	261 207	310 788	336 694	375 088
5111 Value added taxes	970	9 912	81 226	147 039	214 324	194 408	261 207	310 788	336 694	375 088
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	86 757	115 699	154 914	132 993	183 041	208 662	214 408	237 696
5121 Excises	495	6 320	55 224	73 683	100 396	85 534	117 330	130 628	132 688	143 215
Alcoholic beverages	251	2 455	15 054	22 371	30 610	29 336	39 822	42 492	43 905	47 591
Tobacco products	102	469	4 529	4 532	3 923	3 507	3 747	3 310	3 088	2 908
Petroleum products	89	3 143	34 598	43 315	60 828	47 854	67 823	78 575	79 414	86 156
Other excises	52	252	1 043	3 465	5 035	4 836	5 938	6 252	6 281	6 560
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	1 548	13 459	19 455	25 211	32 478	29 630	42 638	50 635	50 795	60 110
Import duties	615	13 456	19 455	24 378	32 478	29 630	42 638	50 635	50 795	60 110
Others	933	3	0	834	0	0	0	0	0	0
5124 Taxes on exports	6	4	146	8	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	11 553	16 450	21 529	17 618	22 727	26 993	30 539	34 177
Telecommunications	85	5	4 886	6 375	7 313	7 494	8 117	8 716	9 036	9 495
Insurance premiums	33	584	3 088	4 301	6 782	7 128	8 560	9 567	11 491	13 715
Departure tax	204	809	3 428	5 535	7 180	2 894	5 870	8 428	9 685	10 620
Hotels	22	191	0	0	0	0	0	0	0	0
Casinos	16	59	151	184	225	77	131	208	246	246
Racetracks	4	15	0	0	0	0	0	0	0	0
Phone gaming	0	0	0	56	28	25	49	74	82	101
Others	0	0	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	1 037	3 606	379	346	511	211	346	407	386	194
Exchange commission	857	3 412	0	0	0	0	0	0	0	0
Consular fees	77	32	132	137	156	72	65	133	178	174
Others	103	162	247	209	355	139	282	274	208	20
5128 Other taxes not included within 5121 to 5127 inclusive	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	6 475	10 442	17 134	11 747	20 824	22 993	25 379	28 867
5210 Recurrent taxes	65	710	2 241	2 937	4 857	2 235	4 534	4 725	4 648	5 334
5211 Paid by households: motor vehicles	45	268	1 277	1 558	3 407	1 189	2 991	3 023	2 766	3 314
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	964	1 379	1 450	1 046	1 543	1 703	1 883	2 020
Licences to carry firearms	17	237	296	171	182	162	169	276	274	384
Licences to operate gambling houses	0	114	211	1 208	1 268	885	1 374	1 427	1 609	1 636
Licences to operate slot machines	4	60	458	0	0	0	0	0	0	0
Others	0	30	0	0	0	0	0	0	0	0
5220 Non-recurrent taxes	0	0	4 234	7 505	12 277	9 511	16 290	18 268	20 731	23 533
Vehicle property registration	..	..	4 234	6 990	11 442	8 882	15 188	17 059	19 329	21 917
Ecological taxes	..	..	0	515	835	629	1 102	1 209	1 401	1 617
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	159	429	0	1	2	1	2	3	3	3
6100 Paid solely by business	0	0	..	0	0	0	0	0	0	0
6200 Other	159	429	..	1	2	1	2	3	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 4.13. Ecuador, details of tax revenue

Million USD

	1990	2000	2005	2010	2019	2020	2021	2022	2023	2024
Total tax revenue	1 078	2 125	5 724	11 693	21 501	18 543	20 701	24 098	24 486	27 047
1000 Taxes on income, profits and capital gains	139	268	1 248	2 924	4 669	4 503	4 460	5 326	5 709	7 139
1100 Of individuals	..	10	27	80	197	155	143	181	293	303
1110 On income and profits	..	10	27	80	197	155	143	181	293	303
Personal income tax	..	10	27	80	197	155	143	181	293	303
Solidarity contribution on remuneration	..	0	0	0	0	0	0	0	0	0
1120 On capital gains	..	..	..	0	0	0	0	0	..	..
1200 Corporate	..	53	362	1 046	1 308	1 333	899	1 350	1 317	3 526
1210 On profits	..	53	362	1 046	1 308	1 333	899	1 350	1 317	3 526
Corporate income tax	..	53	342	474	1 232	1 276	832	1 284	1 259	1 711
Income tax on oil companies and others	..	0	20	572	75	57	67	65	58	70
Solidarity contribution on profits	..	0	0	0	0	0	0	0	0	0
1220 On capital gains of corporates	..	..	0	0	0	0	0	0	0	1 745
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
Withholding tax	139	206	859	1 798	3 164	3 015	3 418	3 795	4 098	3 310
Income tax advances	0	190	683	1 560	2 847	2 787	3 416	3 886	4 011	3 222
Income tax refunds	0	14	170	298	394	290	15	4	178	50
Other income taxes (local)	0	0	0	-75	-151	-112	-98	-180	-170	-43
2000 Social security contributions	1	2	6	15	74	50	84	85	80	80
2100 Employees	243	228	1 109	2 541	5 704	5 079	5 305	5 773	6 051	6 062
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	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	243	228	1 109	2 541	5 704	5 079	5 305	5 773	6 051	6 062
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	0	0	0	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property	16	17	71	159	353	334	379	991	740	460
Rural land tax	13	8	37	68	186	172	195	202	200	232
4110 Households	0	0	0	3	0	0	0	0	0	0
4120 Others	0	0	0	0	0	0	0	0	0	0
Tax on urban properties	13	8	37	66	185	172	195	202	200	232
Tax on rural properties	12	7	32	55	158	145	163	170	168	196
4200 Recurrent taxes on net wealth	1	1	6	10	27	27	32	32	32	37
4210 Individual	0	0	0	35	35	31	24	19	19	24
4220 Corporate	..	..	..	0	0	0	0	0	0	0
Tax on foreign assets	..	..	..	35	35	31	24	19	19	24
4300 Estate, inheritance and gift taxes	..	..	..	35	35	31	24	19	19	24
4310 Estate and inheritance taxes	0	0	1	5	24	24	40	11	17	54
4320 Gift taxes	..	..	1	5	24	24	40	11	17	54
4400 Taxes on financial and capital transactions	..	..	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	0	0	0	0	0	0	0	635	374	0
Solidarity contribution on equity	..	..	..	..	..	..	..	635	374	..
Solidarity contribution on foreign assets	..	..	..	..	..	..	..	0	0	..
Regularisation of assets abroad	..	..	..	..	..	..	..	0	0	..
Post-COVID contributions	..	..	..	..	..	..	..	88	4	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	547	370	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	0	0	..
5000 Taxes on goods and services	3	9	33	50	108	107	120	124	131	150
5100 Taxes on production, sale, transfer, etc	679	1 609	3 244	6 066	10 755	8 608	10 535	12 005	11 986	13 387
5110 General taxes	671	1 580	3 140	5 863	10 248	8 266	10 150	11 602	11 550	12 922
5111 Value added taxes	306	928	2 211	3 801	6 622	5 459	6 678	7 954	8 195	9 505
VAT (internal operations)	302	923	2 194	3 759	6 539	5 398	6 581	7 854	8 097	9 409
VAT (imports)	..	557	1 239	2 506	4 885	4 093	4 765	5 783	6 307	7 384
2% contribution on VAT	..	381	1 105	1 668	1 800	1 413	1 961	2 350	2 137	2 382
VAT refunds	..	0	0	0	0	0	0	0	0	0
Other VATs (local)	..	-14	-149	-416	-146	-108	-146	-279	-347	-358
5112 Sales tax	..	0	0	-0	0	0	0	0	0	0
5113 Other	..	0	0	0	0	0	0	0	0	279
5120 Taxes on specific goods and services	0	0	0	0	0	0	0	0	0	0
5121 Excises	4	5	16	41	83	61	97	101	97	97
Beer	365	652	929	2 062	3 627	2 807	3 472	3 648	3 355	3 416
Cigarettes	90	89	237	508	885	715	821	865	846	781
Fizzy drinks	..	29	62	119	246	209	234	274	281	290
Vehicles	..	30	72	117	103	71	42	0	0	0
Alcohol and alcoholic products	..	9	15	40	93	79	81	79	76	73
Non-returnable plastic bottles	..	6	17	55	42	25	31	38	43	35
Telephone	..	4	11	23	40	28	36	43	42	44
Water heaters	..	0	0	0	36	29	34	40	44	45
Perfumes	..	0	0	0	29	84	75	4	0	1
Non-alcoholic drinks	..	0	0	0	2	1	2	0	0	0
Other excises (internal operations)	..	0	0	17	21	13	14	15	16	16
Excises on imports	..	0	0	0	11	11	14	16	18	17
5122 Profits of fiscal monopolies	..	0	0	0	5	4	5	6	6	7
5123 Customs and import duties	..	10	60	138	257	162	253	351	319	254
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	227	217	547	1 153	1 414	944	1 207	1 267	1 180	1 117
5126 Taxes on specific services	0	0	0	0	0	0	0	0	0	0
Contribution to comprehensive cancer care	0	0	0	0	0	0	0	0	0	0
Prepaid television services	26	343	145	30	188	183	232	242	240	246
Club membership fees	0	0	0	0	116	125	184	202	206	219
Casino services	0	0	0	14	60	54	43	32	25	19
Telecommunications	0	0	0	0	1	0	0	0	0	0
Capital circulation tax	0	0	0	8	0	0	0	0	0	0
Departure tax	0	0	142	0	0	0	0	0	0	0
Tax on credit operations	0	322	0	0	0	0	0	0	0	0
Other service taxes (local)	7	16	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	18	2	0	1	0	0	0	0	0	0
Foreign Currency Exit Tax (ISD)	1	2	3	7	11	3	5	8	9	8
Tax on purchase of foreign currency	22	4	0	371	1 140	964	1 212	1 274	1 088	1 272
5128 Other taxes not included within 5121 to 5127 inclusive	0	0	..	371	1 140	964	1 212	1 274	1 088	1 272
5130 Unallocable between 5110 and 5120	22	4	..	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	0	0	0	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles	8	29	105	203	507	342	385	403	436	466
Motor vehicle tax	5	28	104	203	491	330	369	387	420	449
Environmental tax on vehicle pollution	5	23	78	168	364	215	242	251	274	272
5212 Paid by others: motor vehicles	5	23	78	168	242	208	233	242	270	272
5213 Paid in respect of other goods	0	0	0	0	122	7	9	9	4	0
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	1	5	26	35	127	115	127	136	146	177
6000 Other taxes	2	1	0	0	16	11	16	16	17	17
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	2	2	52	4	20	20	22	2	0	-1
Simplified taxation system of Ecuador (RISE)	0	0	0	0	0	0	0	0	0	0
Other tax refunds	2	2	52	4	20	20	22	2	0	-1
Other taxes (local)	0	0	0	6	22	20	23	5	1	0
..	0	0	0	-2	-2	-1	-1	-3	-2	-1
..	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. 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 4.14. El Salvador, details of tax revenue

Million USD

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	543	1 669	3 447	4 659	5 640	5 404	6 716	7 438	7 799	8 344
1000 Taxes on income, profits and capital gains	95	429	996	1 545	1 959	1 954	2 259	2 707	2 809	3 045
1100 Of individuals	..	..	590	774	836	820	923	1 060	1 172	1 276
1110 On income and profits	..	..	590	774	836	820	923	1 060	1 172	1 276
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	420	622	922	934	1 078	1 334	1 310	1 377
1210 On profits	..	..	420	622	922	934	1 078	1 334	1 310	1 377
Corporate income tax	..	..	420	622	848	848	1 004	1 334	1 310	1 377
Special Contribution - Public security (large taxpayers)	..	..	0	0	74	85	74	0	0	0
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	95	429	- 14	148	201	201	258	313	328	392
Withholding income tax	..	..	41	178	249	239	299	387	396	449
Income tax refunds	..	..	- 55	- 30	- 48	- 38	- 41	- 74	- 68	- 58
2000 Social security contributions	104	325	470	608	722	700	771	834	881	902
2100 Employees	..	75	165	214	251	246	271	293	318	329
2110 On a payroll basis	..	75	165	214	251	246	271	293	318	329
2120 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2200 Employers	..	176	306	393	471	454	500	541	564	573
2210 On a payroll basis	..	176	306	393	471	454	500	541	564	573
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	21	30	38	36	40	42	45	45
4000 Taxes on property	26	12	19	112	44	27	47	58	61	62
4100 Recurrent taxes on immovable property	0	0	3	5	7	6	8	11	7	3
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	107	37	21	39	47	54	59
Property transfers	10	12	16	20	29	21	39	47	54	59
Checks and electronic transfers of funds	0	0	0	55	5	0	0	0	0	0
Withholding for liquidity control	0	0	0	31	3	0	0	0	0	0
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	259	903	1 878	2 278	2 778	2 585	3 494	3 684	3 895	4 202
5100 Taxes on production, sale, transfer, etc	259	903	1 863	2 254	2 747	2 561	3 453	3 637	3 848	4 159
5110 General taxes	133	714	1 433	1 764	2 109	2 033	2 771	2 944	3 072	3 354
5111 Value added taxes	0	714	1 433	1 764	2 109	2 033	2 771	2 944	3 072	3 354
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	431	490	638	528	682	694	776	806
5121 Excises	65	49	224	285	393	336	379	361	398	407
Alcoholic beverages	..	..	22	22	25	34	40	33	34	32
Cigarettes	..	..	38	29	24	25	27	27	102	104
Soft drinks	..	..	31	48	52	50	62	64	27	27
Beer	..	..	29	55	82	67	92	101	69	70
Weapons, ammunition and explosives	..	..	1	1	1	1	1	2	1	1
Ad-valorem on fuels	..	..	0	7	8	7	5	0	1	1
Special contribution- Sugar	..	..	1	1	1	1	1	1	1	1
Special contribution- Public transportation	..	..	35	40	48	23	49	25	55	55
Special contribution- FOVIAL	..	..	69	80	96	83	104	108	110	115
Special contribution- Public security	..	..	0	2	55	43	1	0	0	0
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	61	141	151	194	232	187	291	319	322	341
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	56	11	13	5	11	14	55	58
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes not included within 5121 to 5127 inclusive	0	0	0	0	0	0	0	0	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	15	24	31	24	40	47	47	43
5210 Recurrent taxes	..	..	7	12	15	12	17	23	21	15
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	..	..	7	12	15	12	17	23	21	15
5220 Non-recurrent taxes	..	..	7	12	16	12	23	24	26	28
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	58	0	63	86	98	102	105	114	108	87
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	58	0	63	86	98	102	105	114	108	87

.. Not available

Note: Year ending 31st December. The data are on a cash basis. Central government tax revenue data are preliminary for 2020--24. 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 4.15. Grenada, details of tax revenue

Million XCD

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue					719	623	625	715	848	891
1000 Taxes on income, profits and capital gains					151	135	122	138	165	193
1100 Of individuals					81	77	76	92	100	98
1110 On income and profits					81	77	76	92	100	98
Personal Income Tax					71	66	66	81	87	85
Withholding Tax					10	11	11	10	13	12
1120 On capital gains
1200 Corporate					71	58	45	46	65	95
1210 On profits					71	58	45	46	65	95
Company Income Tax					71	58	45	46	65	95
1220 On capital gains of corporates
1300 Unallocable between 1100 and 1200					0	0	0	0	0	0
2000 Social security contributions
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
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce					0	0	0	0	0	0
4000 Taxes on property					40	35	29	27	41	39
4100 Recurrent taxes on immovable property					14	14	14	13	20	12
4110 Households
4120 Others
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					25	21	15	15	22	27
Property Transfer Tax					25	21	15	15	22	27
4500 Other non-reccurrent taxes on property					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
5000 Taxes on goods and services					520	449	469	542	634	652
5100 Taxes on production, sale, transfer, etc					520	449	469	542	634	652
5110 General taxes on goods and services					273	236	243	310	349	355
5111 Value added taxes					252	217	223	288	324	330
VAT - Domestic					125	104	99	130	155	156
VAT - Imports					128	113	125	158	169	173
5112 Sales tax
5113 Other					21	19	19	22	25	25
Annual Stamp Tax					21	19	19	22	25	25
5120 Taxes on specific goods and services					247	213	226	233	285	297
5121 Excises					100	88	84	46	84	86
Excise Tax (domestic goods)					3	3	3	3	3	3
Excise Tax (imported goods)					21	20	15	18	26	24
Environmental Levy					13	10	8	10	14	13
Petrol tax					63	55	58	15	42	46
5122 Profits of fiscal monopolies
5123 Customs and import duties					147	125	142	186	200	211
Import duty					85	74	82	109	118	125
Customs Service Charge					63	51	60	77	82	86
5124 Taxes on exports					0	0	0	0	0	0
5125 Taxes on investment goods					0	0	0	0	0	0
5126 Taxes on specific services					0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions					0	0	0	0	0	0
5128 Other taxes not included within 5121 to 5127 inclusive					0	0	0	0	0	0
5130 Unallocable between 5110 and 5120					0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities					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
6000 Other taxes					8	5	6	8	8	8
6100 Paid solely by business
6200 Other

.. Not available

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

Source: Ministry of Finance (Government of Grenada).

Table 4.16. Guatemala, details of tax revenue

Million GTQ

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	2 646	16 531	41 537	60 817	77 652	75 066	94 737	106 658	116 105	125 763
1000 Taxes on income, profits and capital gains	507	3 293	7 745	13 628	17 100	16 751	23 291	25 658	28 391	30 594
1100 Of individuals	25	143	1 225	1 826	2 813	2 816	4 769	3 892	4 205	4 694
1110 On income and profits	25	143	1 225	1 826	2 813	2 816	4 769	3 892	4 205	4 694
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	482	3 149	6 520	11 801	14 287	13 935	18 522	21 765	24 186	25 899
1210 On profits	482	3 149	6 520	11 801	14 287	13 935	18 522	21 765	24 186	25 899
Corporate income tax	482	1 858	6 518	11 801	14 285	13 933	18 519	21 763	24 185	25 899
Commercial and agricultural enterprises	0	1 291	2	0	2	2	3	2	1	0
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	6 312	9 778	12 957	12 742	14 314	15 539	17 613	19 206
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	6 312	9 778	12 957	12 742	14 314	15 539	17 613	19 206
2410 On a payroll basis	436	2 569	6 312	9 778	12 957	12 742	14 314	15 539	17 613	19 206
2420 On an income tax basis	0	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	0	0	447	736	933	859	1 038	1 130	1 249	1 400
Contributions to INTECAP	..	..	233	384	484	448	537	586	644	725
Contributions to IRTRA	..	..	214	352	449	411	501	544	604	675
4000 Taxes on property	149	347	1 202	1 050	1 708	1 652	2 029	2 225	2 258	2 454
4100 Recurrent taxes on immovable property	0	153	621	693	1 216	1 249	1 463	1 603	1 630	1 747
4110 Households	..	0	0	0	0	0	0	0	0	0
4120 Others	..	153	621	693	1 216	1 249	1 463	1 603	1 630	1 747
Property tax	..	6	1	1	2	1	2	1	1	1
Property tax (municipal)	..	147	620	692	1 214	1 248	1 461	1 602	1 630	1 746
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	581	357	492	403	567	622	628	707
Stamp duty	104	182	572	336	451	392	542	586	588	667
Tax on property transfer	45	12	10	20	40	11	25	36	39	40
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	23 255	31 719	40 124	37 993	48 666	55 975	59 325	64 162
5100 Taxes on production, sale, transfer, etc	1 526	10 131	22 750	31 002	39 215	37 090	47 655	54 905	58 165	62 910
5110 General taxes	762	6 259	16 980	23 271	29 920	28 760	36 985	43 404	45 770	49 408
5111 Value added taxes	762	6 259	16 980	23 271	29 920	28 760	36 985	43 404	45 770	49 408
VAT domestic	361	2 903	7 995	12 023	15 897	15 992	18 226	20 215	22 998	25 235
VAT imports	401	4 189	11 127	13 630	16 331	14 955	21 461	26 131	25 925	27 566
Tax credit refunds	0	- 834	- 2 142	- 2 381	- 2 307	- 2 187	- 2 702	- 2 941	- 3 153	- 3 392
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	5 770	7 730	9 294	8 330	10 670	11 500	12 395	13 502
5121 Excises	258	1 797	3 101	5 202	6 106	5 662	6 879	7 132	7 712	8 204
Tobacco and derivatives	76	205	347	369	363	299	333	346	316	318
Beer	0	97	159	293	365	387	471	526	580	629
Alcoholic beverages	0	77	97	88	109	104	130	154	156	176
Soft drinks	0	15	220	328	396	405	458	479	512	554
Other beverages	77	12	2	0	0	0	0	1	0	1
Cement	0	0	99	312	131	147	183	186	201	205
Oil and derivatives	105	1 389	2 179	2 899	3 743	3 485	4 066	4 039	4 270	4 533
IPRIMA	0	0	0	914	999	836	1 238	1 402	1 676	1 787
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	506	1 806	2 368	2 157	2 712	2 487	3 485	3 903	4 087	4 635
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	301	370	477	181	305	466	595	663
Departure tax	..	135	224	263	338	117	214	323	421	461
INGUATE	..	40	73	104	132	57	83	134	166	193
Transportation and communications	..	94	3	4	7	7	8	9	9	9
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes not included within 5121 to 5127 inclusive	0	0	0	0	0	0	0	0	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	505	717	909	903	1 011	1 071	1 160	1 252
5210 Recurrent taxes	28	186	505	717	909	903	1 011	1 071	1 160	1 252
5211 Paid by households: motor vehicles	0	0	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	28	186	505	717	909	903	1 011	1 071	1 160	1 252
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	2 575	3 907	4 830	5 070	5 399	6 130	7 268	7 947
6100 Paid solely by business	..	0	0	0	0	0	0	0	0	0
6200 Other	..	7	2 575	3 907	4 830	5 070	5 399	6 130	7 268	7 947
Extraordinary and temporary solidarity tax in support of peace agreements	..	0	44	1	63	3	9	11	8	6
Solidarity tax	..	0	2 530	3 906	4 766	5 067	5 389	6 119	7 259	7 941
Extraordinary and temporary solidarity tax	..	2	0	0	0	0	0	0	0	0
Other indirect taxes	..	4	1	0	0	0	0	1	1	0

.. 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 4.17. Guyana, details of tax revenue

Million GYD

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	5 232	42 750	111 906	159 895	250 240	243 507	282 401	324 376	408 949	472 719
1000 Taxes on income, profits and capital gains	1 752	16 179	39 561	55 011	94 504	105 756	124 088	164 802	213 899	251 213
1100 Of individuals	333	7 734	17 816	23 300	35 249	39 711	46 962	58 903	72 423	83 131
1110 On income and profits	333	7 734	17 816	23 300	35 249	39 711	46 962	58 903	72 423	83 131
Personal	306	7 157	15 419	19 894	29 213	34 688	42 907	54 881	67 833	77 149
Self-employed	27	577	2 397	3 407	6 036	5 024	4 054	4 022	4 590	5 982
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	1 375	8 266	21 427	31 200	58 346	64 992	75 897	104 581	139 404	166 077
1210 On profits	1 375	8 266	21 427	31 200	58 346	64 992	75 897	104 581	139 404	166 077
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	43	179	317	511	908	1 053	1 229	1 318	2 072	2 005
2000 Social security contributions	191	4 868	10 047	16 644	23 728	24 706	26 725	31 353	36 077	39 121
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	10 047	16 644	23 728	24 706	26 725	31 353	36 077	39 121
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	2 068	3 676	4 917	4 390	5 581	6 543	7 668	8 889
4100 Recurrent taxes on immovable property	40	681	1 562	3 201	4 312	3 847	4 907	5 853	7 065	8 238
4110 Households	0	0	0	588	933	892	1 030	1 235	1 366	2 014
4120 Others	40	681	1 562	2 613	3 379	2 956	3 877	4 619	5 699	6 225
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	31	37	41	44	67	91	99	228
4310 Estate and inheritance taxes	13	20	31	37	41	44	67	91	99	228
4320 Gift taxes	0	0	0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	0	0	476	438	565	499	607	598	505	423
Stamp duties	..	..	476	438	565	499	607	598	505	423
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	59 360	83 924	124 952	106 683	124 040	119 641	149 202	170 654
5100 Taxes on production, sale, transfer, etc	2 162	20 530	58 846	83 227	123 710	105 489	122 857	118 411	141 976	155 975
5110 General taxes	1 399	14 861	27 044	35 374	52 735	49 907	48 452	56 998	72 535	80 823
5111 Value added taxes	0	0	27 044	35 374	52 676	49 844	48 363	56 830	72 043	80 184
Imports	..	..	14 877	19 366	29 302	22 934	21 134	23 255	28 671	30 752
Domestic supply	..	..	12 168	16 008	23 374	26 910	27 228	33 575	43 372	49 432
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	1 399	14 861	0	0	60	63	90	168	493	639
5120 Taxes on specific goods and services	763	5 669	31 802	47 853	70 975	55 582	74 404	61 413	69 441	75 153
5121 Excises	32	609	22 070	33 827	45 979	35 941	48 793	31 139	34 686	36 224
Motor vehicle (imports)	..	..	7 702	8 499	7 977	8 188	14 917	13 708	20 456	20 920
Petroleum products (imports)	..	..	9 437	19 355	29 124	19 290	24 019	6 801	3 542	3 018
Tobacco (imports)	..	..	1 077	1 224	1 427	1 256	1 179	1 314	1 121	1 113
Alcoholic beverages (imports)	..	..	719	875	785	589	1 010	1 175	1 068	2 107
Alcoholic beverages (domestic)	..	..	2 358	3 377	4 486	4 599	5 275	5 394	5 557	5 406
Purchase tax - motor cars	..	..	0	0	0	0	0	0	0	0
Environmental tax	..	..	777	496	2 179	2 019	2 392	2 747	2 941	3 661
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	544	3 943	8 302	12 357	22 140	18 624	23 737	27 125	30 410	34 489
5124 Taxes on exports	94	7	7	12	29	27	29	84	135	221
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	92	1 110	1 423	1 658	2 827	990	1 845	3 064	4 211	4 218
Entertainment tax	12	27	0	0	0	0	0	0	0	0
Travel tax	80	1 084	1 423	1 658	2 827	990	1 845	3 064	4 211	4 218
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes not included within 5121 to 5127 inclusive	0	0	0	0	0	0	0	0	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	514	697	1 242	1 194	1 183	1 230	7 226	14 679
5210 Recurrent taxes	38	268	514	697	1 242	1 194	1 183	1 230	1 441	1 642
5211 Paid by households: motor vehicles	27	239	475	653	1 150	1 135	1 112	1 165	1 368	1 574
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	39	44	92	60	70	65	73	69
Other licences	12	29	39	44	92	60	70	65	73	69
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	5 786	13 036
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	1 037	204	870	640	2 139	1 972	1 968	2 037	2 103	2 842
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	1 037	204	870	640	2 139	1 972	1 968	2 037	2 103	2 842

.. 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 4.18. Honduras, details of tax revenue

Million HNL

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	2 118	18 299	54 544	94 699	131 995	112 448	145 066	166 126	177 685	193 853
1000 Taxes on income, profits and capital gains	431	2 907	13 232	25 003	34 533	25 587	35 209	48 289	48 397	53 294
1100 Of individuals	157	992	4 528	8 147	11 365	11 214	14 258	17 478	18 570	20 522
1110 On income and profits	157	992	4 528	8 147	11 365	11 214	14 258	17 478	18 570	20 522
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	274	1 916	8 705	16 856	23 167	14 373	20 951	30 811	29 828	32 772
1210 On profits	274	1 916	8 705	16 856	23 167	14 373	20 951	30 811	29 828	32 772
Corporate income tax	274	1 916	7 400	15 206	20 538	12 731	18 286	26 509	25 441	27 918
Income tax surcharge	0	0	1 305	1 637	2 612	1 620	2 646	4 277	4 362	4 821
Special contribution of the cooperative sector	0	0	0	13	17	21	19	25	25	33
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	8 671	13 524	21 068	23 138	23 994	25 284	25 949	29 239
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	8 671	13 524	21 068	23 138	23 994	25 284	25 949	29 239
2410 On a payroll basis	179	1 727	8 671	13 524	21 068	23 138	23 994	25 284	25 949	29 239
2420 On an income tax basis	0	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	0	0	485	1 007	1 005	935	1 081	1 215	1 459	1 459
4000 Taxes on property	16	266	994	2 635	3 428	2 954	4 119	4 881	5 562	5 908
4100 Recurrent taxes on immovable property	16	189	254	298	446	282	586	720	910	911
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	78	359	334	341	328	469	439	429	418
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	2 003	2 641	2 344	3 064	3 722	4 222	4 579
4500 Non-recurrent taxes	0	0	380	0	0	0	0	0	0	0
4510 On net wealth	..	..	0	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	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	28 937	50 027	66 742	55 520	75 817	80 525	90 535	97 287
5100 Taxes on production, sale, transfer, etc	1 401	12 436	28 937	50 027	66 742	55 520	75 817	80 525	90 535	97 287
5110 General taxes	344	5 146	16 050	32 273	42 891	35 815	49 264	56 067	64 421	69 458
5111 Value added taxes	344	5 146	16 050	32 273	42 891	35 815	49 264	56 067	64 421	69 458
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	12 887	17 754	23 851	19 705	26 553	24 458	26 114	27 829
5121 Excises	256	4 592	8 458	13 349	18 285	15 598	20 048	16 664	17 284	18 506
Beer	70	376	376	668	1 339	1 164	1 754	1 766	1 806	2 007
Soft drinks	25	240	514	838	1 075	1 073	1 332	1 351	1 495	338
Liquors	32	48	121	194	217	206	297	318	351	0
Petroleum products	43	347	0	0	0	0	0	0	0	1 579
Cigarettes	57	369	607	598	514	471	531	647	575	622
Fuel tax	0	2 954	6 288	10 317	14 131	11 951	14 919	11 004	11 101	12 015
Other	28	258	551	735	1 010	733	1 215	1 578	1 957	1 945
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	498	2 083	2 505	3 541	4 474	3 282	5 288	6 501	7 490	8 002
Petroleum	0	297	0	0	0	0	0	0	0	0
Other	498	1 786	2 505	3 541	4 474	3 282	5 288	6 501	7 490	8 002
5124 Taxes on exports	217	6	0	84	18	10	76	21	67	105
Bananas	39	5	..	0	0	0	0	0	0	0
Coffee	1	0	..	0	0	0	0	0	0	0
Temporary export tax	163	0	..	0	0	0	0	0	0	0
Special contribution of the mining sector	0	0	..	84	18	10	76	21	67	105
Other	15	1	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	0	0	0	91	49	41	44	42	42	47
Special contribution of mobile services	..	..	..	67	35	36	36	35	36	38
Special contribution of the food and services sector	..	..	..	21	9	3	5	2	0	2
Special contribution of casino games and slot machines	..	..	..	3	5	2	3	5	6	7
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes not included within 5121 to 5127 inclusive	87	610	1 924	690	1 025	774	1 097	1 230	1 231	1 169
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	2 225	2 503	5 220	4 315	4 847	5 931	5 783	6 666
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	91	962	2 225	2 503	5 220	4 315	4 847	5 931	5 783	6 666

.. 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 4.19. Jamaica, details of tax revenue

Million JMD

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	7 748	87 713	287 139	427 640	602 592	544 211	616 467	768 574	879 171	929 347
1000 Taxes on income, profits and capital gains	3 639	35 457	105 917	129 233	155 140	155 632	167 112	206 743	278 663	287 036
1100 Of individuals	1 687	17 441	54 798	74 538	69 323	72 692	77 756	96 902	143 758	148 323
1110 On income and profits	1 687	17 441	54 798	74 538	69 323	72 692	77 756	96 902	143 758	148 323
PAYE	1 489	16 515	50 828	70 075	63 716	67 228	72 416	90 077	136 491	139 971
Other individuals	198	926	3 969	4 463	5 607	5 464	5 340	6 825	7 267	8 351
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	1 280	7 627	33 091	40 198	67 623	61 823	68 791	79 485	100 539	97 807
1210 On profits	1 280	7 627	33 091	40 198	67 623	61 823	68 791	79 485	100 539	97 807
Bauxite/alumina	134	430	866	0	0	0	0	0	0	157
Other companies	1 146	7 197	32 224	39 668	67 251	61 665	68 646	79 355	100 431	97 566
Minimum business tax	0	0	0	529	372	159	145	129	108	84
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	672	10 389	18 028	14 498	18 194	21 117	20 565	30 356	34 366	40 906
Tax on dividends	68	854	1 059	979	2 368	2 757	2 536	3 379	3 011	3 317
Tax on interests	605	9 535	16 970	13 519	15 827	18 360	18 029	26 977	31 354	37 588
2000 Social security contributions	..	..	8 199	16 449	24 569	25 076	31 671	42 531	54 449	61 345
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	..	..	8 199	16 449	24 569	25 076	31 671	42 531	54 449	61 345
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	305	3 821	12 792	20 757	31 294	30 813	32 063	38 188	47 305	51 153
4000 Taxes on property	965	4 262	9 939	19 411	19 117	15 600	18 155	21 115	20 595	21 686
4100 Recurrent taxes on immovable property	67	639	2 600	7 271	9 020	7 996	9 546	9 716	9 449	9 892
4110 Households	67	639	2 600	7 271	9 020	7 996	9 546	9 716	9 449	9 892
Municipal property tax	0	639	2 600	7 271	9 020	7 996	9 546	9 716	9 449	9 892
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	7 339	12 140	10 097	7 603	8 609	11 399	11 146	11 794
Stamp duty	898	3 623	7 339	12 140	10 097	7 603	8 609	11 399	11 146	11 794
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	149 544	240 795	370 321	315 268	365 499	457 446	475 406	505 301
5100 Taxes on production, sale, transfer, etc	2 760	43 107	147 500	237 456	363 429	308 011	357 080	448 649	468 632	497 803
5110 General taxes	297	22 356	84 409	138 501	203 297	177 354	199 638	253 358	271 437	294 222
5111 Value added taxes	293	22 356	82 407	135 827	199 150	173 480	194 725	246 993	265 092	287 772
General consumption tax	293	22 356	82 407	135 827	199 150	173 480	194 725	246 993	265 092	287 772
5112 Sales tax	4	0	0	0	0	0	0	0	0	0
Sales tax on used cars	4	..	..	..	..	..	..	..	..	..
5113 Other	0	0	2 002	2 674	4 147	3 873	4 913	6 364	6 345	6 450
Environmental levy	..	..	2 002	2 674	4 147	3 873	4 913	6 364	6 345	6 450
5120 Taxes on specific goods and services	2 463	20 752	63 091	98 955	160 133	130 658	157 442	195 291	197 195	203 581
5121 Excises	1 158	9 751	38 112	49 202	80 773	69 949	84 782	96 588	93 120	95 463
Special consumption tax	1 115	9 751	38 112	49 202	80 693	69 852	84 704	96 475	93 066	95 249
Quarry tax	0	0	0	0	80	97	78	113	54	214
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	19 959	28 771	44 809	40 420	47 762	60 695	61 628	65 532
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	5 020	20 982	34 550	20 289	24 898	38 009	42 447	42 586
Travel tax	86	1 999	3 512	9 979	21 954	9 108	12 624	23 274	27 974	27 928
Telephone call tax	86	0	0	6 157	3 568	3 619	3 414	3 252	2 919	2 719
Betting, gaming and lottery	50	504	1 508	2 797	6 152	6 163	7 229	8 401	8 048	8 528
Accommodation tax	87	0	0	2 050	2 877	1 400	1 631	3 082	3 506	3 411
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 not included within 5121 to 5127 inclusive	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	2 045	3 339	6 892	7 257	8 419	8 797	6 774	7 498
5210 Recurrent taxes	64	800	2 045	3 339	6 892	7 257	8 419	8 797	6 774	7 498
5211 Paid by households: motor vehicles	47	751	1 775	2 901	4 863	4 528	4 864	5 668	4 733	5 426
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	270	438	2 029	2 728	3 555	3 129	2 041	2 072
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	748	994	2 151	1 824	1 967	2 551	2 752	2 827
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	16	266	748	994	2 151	1 824	1 967	2 551	2 752	2 827
Contractors levy	16	266	748	994	2 151	1 824	1 967	2 551	2 752	2 827

.. 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 4.20. Mexico, details of tax revenue

Million MXN

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	102 005	767 216	1 716 243	2 953 480	3 995 654	4 148 699	4 452 360	4 948 321	5 648 160	6 199 485
1000 Taxes on income, profits and capital gains	34 673	276 548	683 604	1230 555	1694 143	1768 161	1903 047	2280 791	2514 390	2690 515
1100 Of individuals	..	..	313 473	609 384	829 501	872 598	938 623	1066 965	1190 186	1331 472
Tax on income of individuals	..	..	313 473	609 384	829 501	872 598	938 623	1066 965	1190 186	1331 472
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	246 745	592 443	803 643	832 120	898 767	1136 636	1243 430	1271 053
Tax on income of corporations	..	..	246 745	592 443	803 643	832 120	898 767	1136 636	1243 430	1271 053
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	34 673	276 548	123 386	28 728	60 999	63 443	65 657	77 190	80 774	87 989
Tax on income of other individuals and corporations	..	244 841	66 937	36 268	54 686	58 196	58 306	70 239	73 615	81 969
Tax on asset	..	13 913	- 625	- 502	- 585	-1 245	- 380	31	- 153	- 872
Credit on salary	..	17 794	9 708	993	1 290	479	512	107	175	26
Oil yields tax	..	0	2 296	0	0	0	0	0	0	0
IETU	..	0	45 069	-11 777	- 195	- 888	200	- 346	- 23	201
Imposed by Activity Exploration and extraction of hydrocarbon	..	0	0	3 746	5 803	6 902	7 019	7 160	7 160	6 665
2000 Social security contributions	17 165	138 223	277 459	409 249	552 058	576 019	612 175	681 672	761 511	852 362
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	277 459	409 249	552 058	576 019	612 175	681 672	761 511	852 362
2410 On a payroll basis	..	138 223	277 459	409 249	552 058	576 019	612 175	681 672	761 511	852 362
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	36 911	70 221	101 284	105 456	116 910	141 161	170 288	188 763
Substitute tax on salary	..	0	0	0	0	0	0	0	0	0
Payroll tax	..	11 101	27 813	69 866	100 798	104 825	115 974	139 977	168 894	187 255
Tax on remuneration to the personal work	..	65	8 841	152	298	407	579	837	989	1 086
Tax on professions and fees	..	36	71	106	121	177	235	263	320	352
Tax on operations by contract	..	15	186	96	67	47	121	84	85	69
4000 Taxes on property	1 914	13 964	38 955	57 673	79 262	79 237	90 206	105 246	111 973	104 676
4100 Recurrent taxes on immovable property	1 036	9 948	25 724	37 961	50 540	52 728	56 148	64 904	70 210	66 292
4110 Households	0	0	0	0	0	0	0	0	0	0
4120 Others	1 036	9 948	25 724	37 961	50 540	52 728	56 148	64 904	70 210	66 292
Property tax	..	9 948	25 724	37 961	50 540	52 728	56 148	64 904	70 210	66 292
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	13 231	19 712	28 722	26 509	34 058	40 342	41 763	38 385
Alienation of immovable property	..	1 763	1 122	1 595	1 939	1 982	2 486	2 837	2 906	3 053
Transfer of ownership of real estate	..	2 236	5 027	6 671	8 385	12 072	11 394	16 706	15 043	15 761
Purchasing property	..	18	7 082	11 447	18 397	12 456	20 177	20 799	23 814	19 571
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	651 915	1141 170	1504 252	1544 156	1647 927	1623 605	1983 114	2244 988
5100 Taxes on production, sale, transfer, etc	44 171	310 326	630 123	1120 610	1486 758	1527 674	1630 616	1606 144	1963 389	2223 115
5110 General taxes	26 635	189 606	504 509	707 213	933 327	987 525	1123 699	1221 803	1366 583	1407 983
5111 Value added taxes	26 635	189 606	504 509	707 213	933 327	987 525	1123 699	1221 803	1366 583	1407 983
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	125 614	413 397	553 432	540 149	506 917	384 341	596 806	815 133
5121 Excises	10 072	86 163	86 098	361 538	470 993	469 040	410 450	259 306	464 008	647 139
Special tax on production and services on tobacco	..	8 083	26 925	36 891	42 484	43 848	45 657	47 948	48 156	46 943
Special tax on production and services on alcohol and beer	..	7 250	25 152	43 014	57 361	52 312	57 395	68 050	73 687	75 098
Special tax on production and services on sugar-sweetened beverages	..	0	0	21 402	27 260	29 124	30 478	34 247	37 963	40 564
Special tax on production and services on no staple foods with high caloric density	0	0	0	15 926	21 422	21 049	25 590	30 333	35 140	..
Other special tax on production and services	0	66 211	29 349	237 061	311 968	314 340	240 034	63 668	250 156	..
Tax on new automobiles	0	4 619	4 671	7 244	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	..
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	6 998	33 285	26 602	45 366	66 295	59 247	77 236	95 901	102 735	139 986
Step customs officer	..	423	2 071	1 270	1 554	1 309	1 697	2 229	2 025	2 165
Import taxes	..	32 861	24 531	44 096	64 741	57 938	75 539	93 672	100 710	137 822
5124 Taxes on exports	75	4	0	1	0	0	0	0	0	1
Tax on exports	..	4	0	1	0	0	0	0	0	1
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	132	1 042	10 958	1 763	9 196	5 625	9 265	13 863	18 146	18 908
IDE	..	0	8 022	-3 323	- 405	- 252	- 135	- 152	- 174	- 50
Tax on lodging	..	504	1 384	2 561	4 254	2 500	4 119	6 411	8 196	9 447
Public entertainment tax	..	240	462	689	924	467	393	1 225	2 961	1 915
Tax on lotteries, raffles and gambling	..	267	923	1 416	3 403	2 114	3 799	5 055	4 397	4 379
Tax on commercials	..	4	166	210	376	0	0	0	0	0
Various indirect taxes	..	28	1	209	644	795	1 089	1 324	2 767	3 216
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes not included within 5121 to 5127 inclusive	242	226	1 956	4 730	6 947	6 238	9 966	15 271	11 917	9 100
Mining fees	..	226	1 956	4 730	6 947	6 238	9 966	15 271	11 917	9 100
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	21 793	20 560	17 494	16 482	17 311	17 461	19 725	21 873
5210 Recurrent taxes	666	9 287	21 793	20 560	17 494	16 482	17 311	17 461	19 725	21 873
5211 Paid by households: motor vehicles	567	8 878	21 319	19 880	16 624	15 699	16 422	16 311	17 869	20 071
Tax on motor vehicules	..	8 878	21 319	19 880	16 624	15 699	16 422	16 311	17 869	20 071
5212 Paid by others: motor vehicles	0	301	281	439	645	437	605	705	911	1 046
Tax on federal auto transport	..	301	281	439	645	437	605	705	911	1 046
5213 Paid in respect of other goods	99	108	193	240	225	347	285	445	945	755
Sport fishing	..	40	59	62	73	55	69	87	79	73
Sport hunting	..	3	0	0	0	0	0	0	0	0
Tax on commercial activities	..	63	50	64	41	159	39	112	334	367
Trade in books and magazines	..	0	0	1	0	0	0	1	1	0
Tax on industrial activities	..	2	82	93	92	113	113	51	313	254
Mining	..	0	1	21	17	19	64	196	219	61
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	27 398	44 612	64 654	75 671	82 094	115 846	106 885	118 181
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	1 619	7 651	27 398	44 612	64 654	75 671	82 094	115 846	106 885	118 181
Accessories	..	5 504	22 206	23 211	41 063	56 793	54 231	83 591	72 133	71 111
Unallocable between 1000 and 5000 caused in exercices fiscal previous liquidation slopes or of payment	..	374	30	4 168	79	218	304	328	257	190
Additional state and local taxes	..	1 773	5 162	17 232	23 512	18 660	27 560	31 927	34 495	46 880

.. 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 4.21. Nicaragua, details of tax revenue

Million NIO

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	..	9 300	36 162	77 567	107 332	110 648	134 518	156 126	178 388	199 154
1000 Taxes on income, profits and capital gains	..	1 144	8 351	21 313	33 036	32 470	40 753	50 714	58 692	64 466
1100 Of individuals	..	299	1 857	4 432	6 561	6 833	7 753	9 277	10 674	12 280
1110 On income and profits	..	299	1 857	4 432	6 561	6 833	7 753	9 277	10 674	12 280
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	845	6 494	16 881	17 798	18 339	23 136	30 332	35 824	38 020
1210 On profits	..	845	6 494	16 881	17 798	18 339	23 136	30 332	35 824	38 020
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	0
1300 Unallocable between 1100 and 1200	..	0	0	0	8 677	7 298	9 864	11 105	12 194	14 166
2000 Social security contributions	..	1 678	8 090	18 194	27 586	29 014	32 054	35 571	38 390	42 107
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	8 090	18 194	27 586	29 014	32 054	35 571	38 390	42 107
2410 On a payroll basis	..	1 678	8 090	18 194	27 586	29 014	32 054	35 571	38 390	42 107
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	423	771	1 196	1 401	1 778	1 806	2 093	2 471
4100 Recurrent taxes on immovable property	..	0	403	682	1 129	1 346	1 707	1 716	1 986	2 343
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	20	90	67	55	71	90	107	129
Stamp duties	..	11	20	90	67	55	71	90	107	129
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	18 951	36 599	44 608	46 487	58 693	66 623	77 578	88 164
5100 Taxes on production, sale, transfer, etc	..	5 584	18 608	35 798	43 674	45 505	57 630	65 390	76 152	86 586
5110 General taxes	..	2 931	11 932	23 787	27 933	29 002	37 772	43 248	51 386	58 834
5111 Value added taxes	..	2 931	10 353	20 714	24 116	24 990	32 998	38 081	45 424	52 122
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
5113 Other	..	0	1 579	3 073	3 817	4 012	4 774	5 168	5 962	6 713
5120 Taxes on specific goods and services	..	2 653	6 676	12 011	15 741	16 503	19 858	22 142	24 766	27 752
5121 Excises	..	2 034	5 541	9 773	13 616	14 163	16 549	18 191	19 999	22 144
Alcoholic beverages	..	84	198	264	583	702	626	713	535	680
Beer	..	203	645	1 370	1 857	1 939	2 269	2 401	2 710	3 233
Cigarettes	..	70	45	0	0	0	0	0	1	1
Soft drinks	..	123	248	501	470	539	611	753	829	1 090
Petroleum products	..	1 359	2 699	4 396	5 589	5 561	6 846	6 900	7 100	7 650
Gaming machines	..	0	0	0	120	118	137	147	158	173
Excises on imports	..	196	1 559	3 105	4 805	5 083	5 794	7 057	8 360	8 991
Other excises	..	- 1	148	136	193	222	267	221	306	327
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	619	1 135	2 238	2 125	2 340	3 309	3 950	4 767	5 608
Custom duties	..	452	1 094	2 155	2 125	2 340	3 309	3 950	4 767	5 608
Temporary protection duty	..	96	0	0	0	0	0	0	0	0
On products originating in Colombia or Honduras	..	72	41	83	0	0	0	1	0	1
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 not included within 5121 to 5127 inclusive	..	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	343	801	934	982	1 063	1 233	1 426	1 577
5210 Recurrent taxes	..	..	20	60	61	63	68	80	92	101
5211 Paid by households: motor vehicles	..	..	20	60	61	63	68	80	92	101
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	..	..	323	741	874	919	994	1 153	1 334	1 476
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	0	347	690	907	1 275	1 240	1 412	1 634	1 947
6100 Paid solely by business	..	..	0	0	0	0	0	0	0	0
6200 Other	..	..	347	690	907	1 275	1 240	1 412	1 634	1 947

.. 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 1210: In this edition, this heading includes only revenues from income from economic activities from 2019. Before 2019, it also included revenues from “capital income“ and “capital gains and losses” as these items were not recorded separately. Heading 1300: This heading includes revenues from “capital income“ and “capital gains and losses” in this edition from 2019. These items were not recorded separately before 2019; instead, they were combined with “income from economic activities” and reported under heading 1210.

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 4.22. Panama, details of tax revenue

Million PAB

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	948	1 942	4 793	7 811	8 782	6 866	7 862	9 141	9 958	9 789
1000 Taxes on income, profits and capital gains	217	485	1 317	2 066	2 445	1 880	1 998	2 807	3 352	2 564
1100 Of individuals	140	295	440	799	1 135	965	1 101	1 418	1 722	1 180
1110 On income and profits	140	295	440	799	1 135	965	1 101	1 418	1 722	1 180
Payroll	115	222	353	689	992	838	967	1 268	1 572	1 029
Personal income tax	14	20	35	45	49	32	38	46	49	49
Panama Canal Authority withholding	10	53	52	65	94	94	97	103	101	103
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	66	159	603	851	902	595	582	954	1 231	965
1210 On profits	66	159	603	851	902	595	582	954	1 231	965
Colón Free Zone	5	3	20	36	45	30	41	69	51	52
Corporate income tax	61	155	584	815	857	565	541	884	1 180	913
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	11	31	273	416	407	320	315	435	399	418
Dividends and complimentary tax	11	31	166	265	266	218	210	269	291	311
Capital gains	0	0	107	151	142	102	105	167	108	108
2000 Social security contributions	325	742	1 615	2 770	3 295	2 851	3 325	3 313	3 490	4 136
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	1 615	2 770	3 295	2 851	3 325	3 313	3 490	4 136
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	36	59	111	138	103	113	131	200	141
Education insurance	..	36	59	111	138	103	113	131	200	141
4000 Taxes on property	32	43	138	199	169	126	180	208	248	176
4100 Recurrent taxes on immovable property	28	34	108	151	134	104	145	160	201	123
4110 Households	28	34	108	151	134	104	145	160	201	123
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	30	48	35	22	35	48	48	52
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	1 623	2 627	2 705	1 887	2 221	2 655	2 642	2 744
5100 Taxes on production, sale, transfer, etc	332	546	1 473	2 376	2 425	1 661	1 974	2 382	2 352	2 463
5110 General taxes	80	69	766	1 357	1 436	979	1 152	1 424	1 436	1 482
5111 Value added taxes	80	69	766	1 357	1 436	979	1 152	1 424	1 436	1 482
ITBMS on sales	31	69	399	798	954	659	710	880	880	957
ITBMS on imports	49	0	367	559	482	320	442	543	556	525
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	707	1 019	989	682	822	958	916	981
5121 Excises	0	141	239	496	468	301	368	431	425	454
Petroleum products	..	109	97	157	196	123	151	152	165	156
Beer	..	18	31	48	54	47	47	58	36	55
Cigarette	..	0	0	32	26	20	17	18	14	17
Wine and liquor	..	12	11	15	17	13	15	23	15	22
Soft drinks	..	2	6	7	11	7	6	6	5	5
Automobiles	..	0	0	182	138	69	105	140	157	167
Other excises	..	0	95	53	26	23	27	32	33	31
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	125	298	390	391	319	215	286	323	302	312
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	78	133	203	166	168	205	189	215
Insurance premiums	0	17	47	46	86	88	80	101	87	104
Cable and telecommunications	0	16	17	39	40	37	36	36	35	35
Gambling	0	0	1	23	50	16	29	42	44	51
Banks, financial institutions and exchange houses	0	2	12	24	26	25	23	26	24	25
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 not included within 5121 to 5127 inclusive	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	151	251	280	227	247	273	290	281
Other indirect taxes	0	0	36	59	61	42	50	56	62	62
5210 Recurrent taxes	12	58	115	192	219	184	197	216	228	219
5211 Paid by households: motor vehicles	0	7	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	0	5	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	12	46	115	192	219	184	197	216	228	219
Commercial licences	12	19	75	120	126	107	119	125	125	121
Permission to conduct commercial and service activities	0	25	38	69	89	73	75	88	98	94
Permission to conduct industrial activities	0	2	2	3	4	3	3	4	4	4
Others	0	0	0	0	0	0	0	0	0	0
5220 Non-recurrent taxes	4	4	0	0	0	0	0	0	0	0
Building and construction	0	4	..	..	..	..	..	..	..	..
Ship registration	4	0	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	2	0	0	0	0	0	0	0	0	0
6000 Other taxes	26	27	41	37	30	20	24	28	26	29
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	26	27	41	37	30	20	24	28	26	29
Stamp duties	17	27	41	37	30	20	24	28	26	29
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 and 2024 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 4.23. Paraguay, details of tax revenue

Million PYG

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	608 021	3 587 451	15 638 531	25 855 185	33 008 733	32 441 314	37 494 171	42 659 531	45 466 039	52 959 300
1000 Taxes on income, profits and capital gains	73 726	470 388	2 096 498	3 922 384	6 022 875	6 010 196	6 920 734	8 777 690	8 175 518	10 685 747
1100 Of individuals	..	15 042	31 263	409 238	620 038	536 357	364 990	436 247	457 741	504 849
1110 On income and profits	..	15 042	31 263	409 238	620 038	536 357	364 990	436 247	457 741	504 849
IRAGRO-IMAGRO	..	15 042	30 113	283 401	327 328	277 061	14 567	3 481	2 997	1 036
Personal income tax	..	0	1 150	125 837	292 710	259 296	350 422	432 765	454 744	503 813
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	455 346	2 065 235	3 513 146	5 402 837	5 473 839	6 555 744	8 341 443	7 717 776	10 180 898
1210 On profits	..	455 346	2 065 235	3 513 146	5 402 837	5 473 839	6 555 744	8 341 443	7 717 776	10 180 898
Income tax on small businesses	..	0	9 380	14 563	26 824	28 852	1 907	408	206	124
Single tax	..	4 238	715	5	0	0	0	0	0	0
Single tax on maquiladoras companies	..	0	3 310	10 892	31 201	35 229	53 255	59 535	50 634	49 130
IRACIS	..	451 108	2 051 830	3 487 686	5 344 811	1 302 426	215 069	113 934	111 849	115 985
Business income tax (IRE)	..	0	0	0	0	3 239 933	5 288 814	7 007 006	6 240 808	8 286 064
Tax on dividends and income (IDU)	..	0	0	0	0	867 399	996 698	1 160 560	1 314 279	1 729 595
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	3 552 640	7 044 316	8 729 492	8 954 858	10 273 367	11 801 175	12 909 156	13 224 558
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	3 552 640	7 044 316	8 729 492	8 954 858	10 273 367	11 801 175	12 909 156	13 224 558
2410 On a payroll basis	28 882	919 533	3 552 640	7 044 316	8 729 492	8 954 858	10 273 367	11 801 175	12 909 156	13 224 558
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	276 119	435 473	443 521	401 222	488 894	541 289	584 604	615 935
4100 Recurrent taxes on immovable property	17 162	0	258 423	405 806	417 177	375 800	457 759	498 239	544 983	577 144
4110 Households	17 162	..	258 423	405 806	417 177	375 800	457 759	498 239	544 983	577 144
Real estate tax	17 162	..	249 697	390 772	378 712	342 625	408 189	447 898	491 060	519 217
Tax on vacant lots	0	..	2 925	4 818	20 985	19 608	25 876	26 471	27 815	29 834
Large estate and land tax	0	..	5 801	10 216	17 480	13 566	23 694	23 871	26 108	28 094
4120 Others	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	0	71 777	15 955	29 601	24 912	24 857	30 556	41 869	38 340	38 010
Real estate transfer tax	..	0	11 766	22 406	17 216	13 595	21 025	32 576	28 102	28 289
Municipal Seal and Stamp Paper Tax	..	0	3 857	6 912	7 346	11 205	9 466	9 064	8 904	9 483
Registration and stamp duties	..	71 777	332	282	350	57	65	229	1 335	238
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	1 742	66	1 432	565	579	1 181	1 281	780
5000 Taxes on goods and services	438 444	2 080 878	9 462 461	14 279 329	17 610 929	16 929 091	19 548 577	21 287 297	23 508 408	27 638 343
5100 Taxes on production, sale, transfer, etc	438 444	2 080 878	9 245 877	13 860 634	17 230 758	16 557 669	19 123 598	20 838 938	23 023 740	27 096 713
5110 General taxes	0	1 150 496	5 991 694	9 768 800	11 794 402	11 787 033	13 705 814	15 142 895	17 037 941	19 598 491
5111 Value added taxes	0	1 150 496	5 991 694	9 768 800	11 794 402	11 787 033	13 705 814	15 142 895	17 037 941	19 598 491
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	3 254 183	4 091 834	5 436 356	4 770 635	5 417 784	5 696 043	5 985 799	7 498 222
5121 Excises	300 219	456 561	1 710 531	2 404 222	2 992 813	2 773 235	2 989 115	2 832 744	2 974 981	3 780 562
Fuels	41 087	316 694	1 126 143	1 775 479	2 084 712	2 032 124	2 301 115	2 015 230	2 080 065	2 682 380
Other excises	259 132	136 194	537 887	616 342	886 475	724 578	664 820	785 758	865 009	1 062 849
Animal health and quality service	0	3 673	46 501	12 401	13 875	16 533	23 163	31 755	29 907	35 333
Livestock trade	0	0	0	0	7 751	0	17	0	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	1 524 252	1 659 535	2 420 302	1 984 697	2 409 292	2 840 257	2 984 368	3 689 031
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	19 401	28 076	23 241	12 704	19 377	23 041	26 450	28 629
Advertising	..	..	5 249	7 428	6 741	6 384	7 979	8 281	9 542	11 178
Public transport	..	..	4 363	4 297	3 420	1 255	2 079	1 896	2 728	1 738
Gambling	..	..	16	4 654	6 617	2 666	4 006	6 787	8 173	9 998
Advertising and gambling	..	..	8 884	9 357	4 447	1 317	2 502	3 723	3 519	2 977
Other taxes on specific services	..	..	888	2 341	2 017	1 082	2 810	2 354	2 489	2 738
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes not included within 5121 to 5127 inclusive	0	0	0	0	0	0	0	0	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	216 347	395 856	379 208	370 331	423 107	447 151	483 312	539 664
5210 Recurrent taxes	..	..	183 622	329 518	329 087	334 724	365 717	388 958	418 103	454 443
5211 Paid by households: motor vehicles	..	..	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	52 365	94 393	109 402	103 274	116 044	118 598	123 942	128 429
Motor vehicle licences	..	..	52 365	94 393	109 402	103 274	116 044	118 598	123 942	128 429
5213 Paid in respect of other goods	..	..	131 257	235 125	219 685	231 450	249 673	270 361	294 161	326 014
Licencing fees	..	..	126 965	229 686	214 555	225 717	245 516	264 129	287 160	317 368
slaughter tax	..	..	4 271	5 074	4 990	5 585	3 958	5 886	6 329	8 635
Tax to the owners of animals	..	..	21	365	140	148	199	345	672	11
5220 Non-recurrent taxes	..	..	32 725	66 338	50 121	35 607	57 390	58 193	65 208	85 221
Tax on construction	..	..	31 696	65 403	49 375	34 930	56 728	57 466	64 704	84 694
Luxury automobile tax	..	..	91	54	0	0	0	0	0	0
Trademarks registration	..	..	938	881	746	677	662	727	504	527
5300 Unallocable between 5100 and 5200	0	0	237	22 838	962	1 092	1 872	1 208	1 356	1 967
6000 Other taxes	49 807	44 875	250 812	173 684	201 917	145 946	262 599	252 081	288 352	794 718
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	49 807	44 875	250 812	173 684	201 917	145 946	262 599	252 081	288 352	794 718
Taxes replaced	0	0	0	0	0	0	0	0	0	0
Other	49 807	44 875	250 812	173 684	201 917	145 946	262 599	252 081	288 352	794 718

.. 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 4.24. Peru, details of tax revenue

Million PEN

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	601	26 526	73 779	105 280	128 439	109 801	158 034	178 712	169 562	179 930
1000 Taxes on income, profits and capital gains	37	5 078	25 530	34 075	42 986	36 526	55 185	69 141	61 638	64 805
1100 Of individuals	3	2 117	6 518	11 137	14 744	13 182	16 765	18 325	17 875	19 601
First category	..	167	160	443	624	503	616	679	736	845
Second category	..	7	869	1 287	2 412	1 767	3 835	3 605	3 244	3 904
Fourth category	..	234	521	783	1 023	1 002	1 328	1 410	1 329	1 360
Fifth category	..	1 641	4 735	8 044	9 760	9 178	10 237	11 600	11 844	12 693
Income Tax Adjustments	..	68	233	581	926	733	749	1 030	722	798
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	32	2 526	17 773	20 569	25 681	19 756	35 488	48 448	41 153	41 534
1210 On profits	32	2 526	17 773	20 569	25 681	19 756	35 488	48 448	41 153	41 534
Third category	..	2 023	14 652	16 817	17 679	13 804	22 786	29 821	28 176	28 591
Income tax on mining	..	0	0	208	545	430	1 802	1 608	1 233	1 465
Income tax special regime	..	47	118	310	354	271	406	458	458	504
Other incomes corporate	..	18	148	167	1 666	1 388	2 206	2 571	2 516	3 051
Income Tax Adjustments	..	438	2 856	3 066	5 438	3 863	8 291	13 992	8 770	7 924
Income tax on mining refunds	..	0	0	0	0	0	- 1	- 2	0	0
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	1	436	1 239	2 369	2 560	3 588	2 932	2 368	2 611	3 671
Income tax on non-residents	1	487	1 511	3 248	4 135	5 658	4 425	4 755	5 014	6 061
Income tax refunds	0	- 51	- 272	- 879	- 1 575	- 2 071	- 1 493	- 2 387	- 2 404	- 2 390
2000 Social security contributions	50	3 185	7 929	12 681	15 453	14 680	16 407	17 877	18 883	20 224
2100 Employees	..	566	2 433	3 451	4 137	3 864	4 193	4 471	4 480	4 761
2110 On a payroll basis	..	566	1 665	3 314	3 959	3 681	3 988	4 121	4 227	4 495
2120 On an income tax basis	..	0	768	137	179	182	206	350	253	266
Solidarity contribution for pension plan	..	..	768	137	179	182	206	350	253	266
2200 Employers	..	2 515	5 454	9 170	11 245	10 767	12 166	13 353	14 344	15 400
2210 On a payroll basis	..	2 432	5 216	8 926	10 883	10 344	11 680	12 795	13 825	14 952
2220 On an income tax basis	..	83	238	244	362	423	486	558	519	449
2300 Self-employed or non-employed	..	95	42	60	70	49	48	54	59	62
2310 On a payroll basis	..	0	0	0	0	0	0	0	0	0
2320 On an income tax basis	..	95	42	60	70	49	48	54	59	62
2400 Unallocable between 2100, 2200 and 2300	50	9	0	0	0	0	0	0	0	0
2410 On a payroll basis	50	9	0	0	..	..	..	..	..	..
2420 On an income tax basis	0	0	0	0	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	1 149	57	92	99	96	101	113	115	126
Extraordinary solidarity tax (IES)	..	1 151	3	5	0	1	0	2	2	1
IES refunds	..	- 2	- 2	- 1	- 3	0	0	- 0	- 1	- 0
Contributions to SENATI	..	0	56	88	102	96	100	111	114	125
4000 Taxes on property	99	323	3 833	5 360	7 146	5 942	7 659	8 376	9 128	9 592
4100 Recurrent taxes on immovable property	0	298	727	1 463	2 026	1 749	2 266	2 391	2 711	2 930
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	1 601	2 931	4 082	3 523	4 393	4 816	5 302	5 379
4210 Individual	..	..	0	0	0	0	0	0	0	0
4220 Corporate	..	..	1 601	2 931	4 082	3 523	4 393	4 816	5 302	5 379
Temporary Net Assets Tax (ITAN)	..	..	1 788	3 697	5 176	4 764	5 926	6 302	6 692	6 731
Temporary Net Assets Tax (ITAN) refunds	..	..	- 186	- 766	- 1 094	- 1 241	- 1 533	- 1 485	- 1 390	- 1 352
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	1 504	966	1 037	669	1 000	1 169	1 115	1 283
Financial transactions tax	0	0	944	161	224	207	271	309	311	350
Real estate transfer tax	0	25	560	805	813	463	728	861	804	933
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	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	407	16 045	35 330	50 199	59 446	50 457	73 221	79 632	76 345	80 504
5100 Taxes on production, sale, transfer, etc	407	16 020	35 175	49 917	59 144	50 216	72 938	79 308	75 998	80 086
5110 General taxes	109	9 646	29 094	42 612	49 197	42 375	62 780	68 418	65 093	69 562
5111 Value added taxes	109	9 646	29 094	42 612	49 197	42 375	62 780	68 418	65 093	69 562
VAT (internal)	69	6 992	19 629	30 410	37 892	32 708	42 608	47 375	48 052	51 648
VAT (imports)	41	4 961	15 908	21 259	25 613	22 671	35 490	40 930	35 393	36 768
VAT refunds	0	- 2 307	- 6 442	- 9 056	- 14 307	- 13 004	- 15 318	- 19 887	- 18 351	- 18 855
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	6 081	7 304	9 947	7 841	10 158	10 890	10 905	10 524
5121 Excises	232	3 518	4 875	5 796	8 672	7 238	9 575	9 773	9 921	9 504
Fuels	151	2 145	2 410	2 211	3 212	2 970	3 648	3 000	3 464	3 215
Gasoline sales tax	3	97	210	332	456	316	548	799	678	680
Other excises	78	1 304	2 258	3 284	5 005	3 951	5 490	6 026	5 864	5 698
Excise tax refunds	0	- 28	- 4	- 31	- 4	- 5	- 119	- 58	- 90	- 94
Plastic Bag Consumption Tax	0	0	0	0	4	7	7	7	6	4
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	64	2 741	779	871	504	398	299	576	388	382
Customs duties	64	2 960	1 803	1 775	1 424	1 159	1 465	1 806	1 547	1 558
Customs duties refunds	0	- 219	- 1 024	- 903	- 920	- 760	- 1 166	- 1 231	- 1 159	- 1 176
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	427	637	771	205	284	542	597	638
Casinos and slot machines	..	97	297	446	497	126	191	324	337	351
Tourism tax	..	0	105	144	211	65	76	176	202	237
Municipal taxes on services	..	18	25	47	63	14	17	41	57	51
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes not included within 5121 to 5127 inclusive	0	0	0	0	0	0	0	0	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	154	282	302	241	284	323	347	417
5210 Recurrent taxes	..	25	154	282	302	241	284	323	347	417
5211 Paid by households: motor vehicles	..	25	154	282	302	241	284	323	347	417
5212 Paid by others: motor vehicles	..	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
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	1 100	2 873	3 309	2 100	5 461	3 573	3 454	4 680
6100 Paid solely by business	0	84	108	179	135	93	109	114	115	119
Single simplified regime	..	84	108	179	135	93	109	114	115	119
University Development Fund	..	0	0	0	0	0	0	0	0	0
6200 Other	9	662	993	2 694	3 174	2 006	5 353	3 459	3 339	4 561
Tax Instalment payments	9	543	740	941	1 853	1 186	4 450	2 328	2 373	2 947
Other taxes	0	133	254	1 771	1 340	828	984	1 220	1 128	1 674
Other tax refunds	0	- 14	- 2	- 17	- 18	- 8	- 81	- 89	- 162	- 60

.. 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 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 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 4.25. Saint Lucia, details of tax revenue

Million XCD

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	..	480	828	1 045	1 180	923	1 046	1 274	1 384	1 479
1000 Taxes on income, profits and capital gains	..	137	224	242	258	228	226	283	325	325
1100 Of individuals	..	49	83	105	134	115	130	153	152	151
1110 On income and profits	..	49	83	105	134	115	130	153	152	151
Personal income tax	..	49	83	105	116	99	112	131	125	125
Arrears on personal income tax	..	0	0	0	18	16	18	22	28	26
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	63	95	78	111	97	84	114	154	148
1210 On profits	..	63	95	78	111	97	84	114	154	148
Corporate income tax	..	63	95	78	93	81	67	94	130	126
Arrears on corporate income tax	..	0	0	0	18	16	17	20	24	22
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	26	46	58	13	17	12	16	19	25
Withholdings	..	7	14	25	16	20	18	21	25	21
Arrears	..	25	42	44	7	5	4	5	3	14
Tax Refunds	..	-6	-10	-10	-9	-8	- 10	- 10	- 9	- 10
2000 Social security contributions	..	48	92	111	127	118	128	152	158	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	..	..	1	1	1	1	1	1	1	2
2310 On a payroll basis	..	..	1	1	1	1	1	1	1	2
2320 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	48	91	110	126	117	126	150	156	162
2410 On a payroll basis	..	48	91	110	126	117	126	150	156	162
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	19	23	25	20	31	36	37	37
4100 Recurrent taxes on immovable property	..	2	3	11	8	7	8	12	10	12
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	16	12	18	13	23	24	27	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	493	670	770	555	661	803	864	954
5100 Taxes on production, sale, transfer, etc	..	277	467	642	742	548	654	797	854	943
5110 General taxes	..	101	119	347	339	241	306	396	398	426
5111 Value added taxes	..	0	0	346	339	241	306	382	398	426
VAT (domestic)	..	..	..	184	184	..	..	..	..	..
VAT (imports)	..	..	..	163	156	..	..	..	..	..
5112 Sales tax	..	101	119	0	0	0	0	14	0	0
Consumption tax (domestic)	..	11	6	0	..	0	..	0	..	0
Consumption tax (Imports)	..	90	114	0	..	0	..	14	..	0
5113 Other	..	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	176	348	295	402	306	348	401	456	517
5121 Excises	..	34	85	92	140	121	111	101	145	159
Excise tax (domestic)	..	28	14	4	5	3	3	4	4	5
Excise tax (imports)	..	0	68	74	114	99	88	76	119	130
Fuel Surcharge	..	3	4	15	21	18	20	21	21	24
Surcharge on international calls	..	4	0	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	108	187	179	205	160	203	241	253	288
Import Duty	..	64	101	106	122	92	116	138	148	162
Thruput Charge	..	1	6	3	4	4	4	1	1	2
Service Charge (imports) and security charges	..	33	64	70	80	65	83	103	104	118
Environmental Levy	..	9	16	0	0	0	0	0	0	5
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	76	24	57	25	35	59	58	70
Hotel occupancy tax	..	23	34	1	1	0	0	1	0	0
Insurance premium tax	..	4	7	8	10	10	10	11	13	15
Cellular tax	..	0	18	0	0	0	0	0	0	0
Passenger facility fee	..	0	5	4	3	1	1	4	4	4
Travel tax	..	3	4	4	4	1	1	6	7	5
Airport tax	..	5	9	7	39	13	22	37	34	46
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes not included within 5121 to 5127 inclusive	..	0	0	0	0	0	0	0	0	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	26	29	28	8	7	6	10	11
5210 Recurrent taxes	..	7	26	29	28	8	7	6	10	11
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	26	29	28	8	7	6	10	11
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 2024 represent April 2023 to March 2025. 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 2024 are between 1st July 2023 and 30th June 2024. Data are estimated for 2021-24. 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 4.26. Suriname, details of tax revenue

Million HNL

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue				2 714	4 781	4 951	11 388	15 852	24 442	29 013
1000 Taxes on income, profits and capital gains				1 076	2 385	2 695	7 497	10 190	13 321	13 380
1100 Of individuals				658	1 432	1 122	2 367	3 198	5 293	4 746
1110 On income and profits				658	1 432	1 122	2 367	3 198	5 293	4 746
Wage tax, mining				85	339	327	758	1 214	2 189	2 049
Wage tax, non-mining				573	1 093	795	1 609	1 984	3 104	2 696
1120 On capital gains
1200 Corporate				320	948	1 565	5 127	6 227	7 116	7 688
1210 On profits				320	948	1 565	5 127	6 227	7 116	7 688
Corporate tax, mining				14	565	1 117	3 744	5 446	4 579	4 911
Corporate tax, non-mining				306	383	448	1 383	781	2 536	2 778
1220 On capital gains of corporates
1300 Unallocable between 1100 and 1200				97	6	8	3	766	912	947
Withholding taxes									34	21
Dividend tax				97	6	8	3	766	878	926
2000 Social security contributions									732	937
AOV (Old age contribution)									732	937
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
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce				0	0	0	0	0	0	0
4000 Taxes on property				11	5	9	8	11	8	13
4100 Recurrent taxes on immovable property				6	3	3	5	7	3	3
Rental value Tax				6	3	3	5	7	3	3
4110 Households
4120 Others
4200 Recurrent taxes on net wealth				5	2	6	3	4	5	10
4210 Individual				5	2	6	3	4	5	10
Wealth tax (inheritance, property tax)				5	2	6	3	4	5	10
4220 Corporate
4300 Estate, inheritance and gift taxes				0	0	0	0	0	0	0
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions				0	0	0	0	0	0	0
4500 Other non-reccurrent taxes on property				0	0	0	0	0	0	0
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property				0	0	0	0	0	0	0
5000 Taxes on goods and services				1 627	2 392	2 247	3 883	5 651	10 325	14 539
5100 Taxes on production, sale, transfer, etc				1 627	2 392	2 247	3 883	5 651	10 325	14 539
5110 General taxes on goods and services				445	846	584	1 541	2 487	5 013	6 146
5111 Value added taxes									4 390	6 117
Value Added Tax (VAT)									4 390	6 117
5112 Sales tax				445	846	584	1 541	2 487	623	29
Sales tax				445	846	584	1 541	2 487	623	29
5113 Other
5120 Taxes on specific goods and services				1 182	1 546	1 663	2 343	3 164	5 312	8 393
5121 Excises				748	618	745	709	636	1 254	2 924
Exicise on alcohol free drinks				24	51	49	111	132	206	230
Excise on alcohol				23	62	55	108	143	86	161
Excise on beer				30	68	59	127	185	175	247
Excise on tobacco and cigarettes				93	79	68	99	165	244	210
Fuel tax				577	358	514	263	12	542	2 076
5122 Profits of fiscal monopolies
5123 Customs and import duties				382	791	760	1 407	2 126	3 513	4 883
Import duties				356	756	715	1 330	1 979	3 274	4 659
Statistical fees				25	35	45	77	147	239	224
5124 Taxes on exports				16	93	137	222	370	470	498
Wood export tax				16	93	137	222	370	470	498
5125 Taxes on investment goods
5126 Taxes on specific services				36	45	20	4	32	75	87
Casino tax				29	33	16	2	20	55	62
Lottery Tax				3	4	3	2	4	7	10
Public entertainment tax				4	7	1	0	9	13	16
5127 Other taxes on internat. trade and transactions				0	0	0	0	0	0	0
5128 Other taxes not included within 5121 to 5127 inclusive				0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120				0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities				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
6000 Other taxes				0	0	0	0	0	56	144
6100 Paid solely by business
6200 Other									56	144
Other taxes (algemeen/tussenrek)									56	144

.. Not available

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

Source: Ministry of Finance and Planning.

Table 4.27. Trinidad and Tobago, details of tax revenue

Million TTD

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	4 923	10 953	39 720	46 559	38 417	31 258	34 745	47 956	46 704	42 550
1000 Taxes on income, profits and capital gains	2 595	6 224	27 213	29 628	22 391	15 332	17 206	32 666	29 668	22 570
1100 Of individuals	669	2 325	4 674	7 752	7 215	6 209	5 816	5 811	6 054	6 489
1110 On income and profits	669	2 325	4 674	7 752	7 215	6 209	5 816	5 811	6 054	6 489
Health surcharge	92	149	185	264	191	170	166	180	170	177
Insurance surrender tax	6	7	22	42	65	59	65	80	66	61
Individuals (Ch. 75:01)	571	2 169	4 467	7 445	6 960	5 980	5 585	5 551	5 818	6 250
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	1 856	3 704	21 659	20 810	13 816	8 186	10 384	25 817	21 995	14 940
1210 On profits	1 856	3 704	21 659	20 810	13 816	8 186	10 384	25 817	21 995	14 940
Oil companies	1 439	2 441	13 834	10 513	3 755	1 762	3 104	11 462	10 171	5 867
Other companies	383	1 041	6 630	9 481	8 694	5 641	6 292	11 768	9 587	7 622
Business levy	0	65	206	215	649	571	650	642	763	768
National recovery impost	34	0	0	0	0	0	0	0	0	0
Unemployment Fund	0	157	989	601	718	211	339	1 945	1 474	683
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	70	195	881	1 067	1 360	938	1 005	1 038	1 619	1 142
2000 Social security contributions	183	702	2 645	4 261	4 706	4 686	4 510	4 530	4 808	4 749
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	2 645	4 261	4 706	4 686	4 510	4 530	4 808	4 749
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	194	406	405	260	289	345	291	444
4100 Recurrent taxes on immovable property	39	64	22	3	50	2	2	2	1	100
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	172	403	356	258	287	342	290	343
Stamp duties	49	111	172	403	356	258	287	342	290	343
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	9 667	12 264	10 915	10 980	12 740	10 416	11 938	14 787
5100 Taxes on production, sale, transfer, etc	1 973	3 603	9 282	11 678	10 612	10 752	12 480	10 143	11 637	14 556
5110 General taxes	980	1 890	6 358	7 569	6 836	7 417	9 173	6 437	7 788	10 498
5111 Value added taxes	927	1 890	6 032	7 223	5 848	6 682	8 296	5 097	6 613	9 460
5112 Sales tax	54	0	0	0	0	0	0	0	0	0
5113 Other	0	0	325	346	988	734	877	1 340	1 175	1 038
Green Fund	..	..	325	346	957	689	811	1 284	1 117	975
Tax on online purchases	..	..	0	0	31	46	66	56	58	63
5120 Taxes on specific goods and services	993	1 713	2 924	4 108	3 777	3 336	3 307	3 707	3 849	4 058
5121 Excises	481	801	708	703	680	703	707	755	710	733
Alcohol products	..	..	156	154	187	205	209	225	196	188
Beer	..	..	202	189	173	197	208	220	229	236
Petroleum products	..	..	105	88	23	6	0	0	0	0
Cigarette products	..	..	243	243	262	274	288	307	283	306
Malt beverages	..	..	2	29	35	21	2	3	2	2
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	260	748	1 905	3 014	2 672	2 301	2 287	2 608	2 740	2 785
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	311	391	425	331	313	343	399	540
Insurance premium tax	0	56	167	191	180	159	175	177	180	204
Transaction tax on financial services	0	23	53	75	103	92	90	103	115	116
Hotel room tax	0	23	46	64	55	34	20	34	54	56
Betting and entertainment taxes	4	17	12	0	0	0	0	0	0	0
Other taxes on goods and services	45	44	33	61	86	46	27	30	50	163
5127 Other taxes on internat. trade and transactions	202	0	1	0	0	0	0	0	0	0
5128 Other taxes not included within 5121 to 5127 inclusive	0	0	0	0	0	0	0	0	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	386	586	303	228	260	272	301	232
5210 Recurrent taxes	81	249	386	586	303	228	260	272	301	232
Motor vehicle taxes and duties	76	239	375	575	291	221	251	260	290	221
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	5	10	10	11	12	7	9	12	11	10
Liquor and miscellaneous business licence fees	5	10	10	11	12	7	9	12	11	10
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 2024 represent October 2023 to September 2024. 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 2024 are between 1st July 2023 and 30th June 2024. 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 4.28. Uruguay, details of tax revenue

Million UYU

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	2 399	64 183	212 907	398 274	573 865	600 943	685 878	780 297	823 617	887 203
1000 Taxes on income, profits and capital gains	114	8 698	42 583	84 141	149 920	159 783	178 797	207 294	217 293	225 943
1100 Of individuals	0	3 597	19 148	45 451	85 847	91 819	98 825	113 351	121 171	126 196
Personal income tax (IRP)	..	3 597	0	0	0	0	0	0	0	0
1110 On income and profits	..	..	16 790	39 613	75 944	80 407	84 910	96 142	103 172	107 318
IRPF second category	..	..	14 643	34 881	67 254	70 295	74 209	84 803	92 152	98 093
Social security assistance	..	..	2 651	6 576	12 336	14 198	15 355	16 315	16 648	16 697
Personal income tax refunds	..	..	- 504	- 1 844	- 3 646	- 4 086	- 4 653	- 4 977	- 5 627	- 7 472
1120 On capital gains	..	..	2 358	5 838	9 903	11 412	13 915	17 209	17 999	18 878
IRPF first category	..	..	2 358	5 838	9 903	11 412	13 915	17 209	17 999	18 878
1200 Corporate	114	5 102	21 772	34 814	58 071	61 487	71 500	82 729	83 530	85 911
1210 On profits	114	5 102	21 772	34 814	58 071	61 487	71 500	82 729	83 530	85 911
Income tax for economic activities (IRAE)	0	0	21 437	34 720	58 071	61 487	71 500	82 729	83 530	85 911
Industry and commerce income tax (IRIC)	97	5 096	333	94	0	0	0	0	0	0
Agricultural income tax (IRA)	10	3	2	0	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	1 662	3 875	6 002	6 477	8 472	11 214	12 592	13 836
Non-resident income tax (IRNR)	..	..	1 662	3 875	6 002	6 477	8 472	11 214	12 592	13 836
2000 Social security contributions	717	17 679	49 742	109 282	151 813	150 796	166 527	196 455	218 426	240 759
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	49 742	109 282	151 813	150 796	166 527	196 455	218 426	240 759
2410 On a payroll basis	717	17 679	49 742	109 282	151 813	150 796	166 527	196 455	218 426	240 759
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	18 965	32 422	44 178	46 785	52 387	60 024	65 448	67 934
4100 Recurrent taxes on immovable property	87	3 248	8 140	14 884	21 056	22 672	24 921	27 927	31 134	32 569
Primary education tax	0	378	1 064	2 386	3 271	3 474	3 822	4 224	4 664	5 050
Farm property tax	0	155	189	886	750	941	968	1 127	1 031	1 039
Property tax surcharge	0	0	0	503	471	610	562	601	537	472
Primary education tax refunds	0	0	0	0	- 2	- 1	- 1	- 2	- 1	- 2
Other property taxes	87	2 715	6 887	11 109	16 567	17 649	19 570	21 976	24 903	26 011
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	94	1 769	8 760	14 776	19 717	20 335	22 357	25 740	28 577	29 409
4210 Individual	64	108	382	606	707	676	579	519	437	360
4220 Corporate	30	1 661	8 378	14 170	19 010	19 659	21 778	25 221	28 140	29 049
Corporate wealth tax	28	1 507	8 165	14 167	19 010	19 659	21 778	25 221	28 140	29 049
Tax on financial investment companies (ISAFI)	1	154	213	3	0	1	0	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	1 740	2 241	2 841	3 193	4 341	5 307	4 985	5 185
Property transfer tax (ITP)	11	372	1 347	1 601	1 859	2 120	2 866	3 553	3 641	3 810
Tax on transfer of rights over athletes	0	0	3	0	0	0	0	0	0	0
Auction tax	20	104	390	639	982	1 073	1 475	1 754	1 344	1 375
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	326	522	564	585	768	1 050	751	770
Corporation control tax (ICOSA)	1	15	325	522	564	585	768	1 050	751	770
Financial system control tax (ICOSIFI)	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	1 358	32 139	100 282	170 279	224 394	239 924	284 206	311 195	316 632	346 242
5100 Taxes on production, sale, transfer, etc	1 301	29 562	96 494	162 739	212 218	227 247	269 210	294 123	298 172	326 825
5110 General taxes	660	18 009	69 951	114 627	145 846	157 644	184 834	199 428	206 033	225 545
5111 Value added taxes	660	17 995	69 921	114 627	145 846	157 644	184 834	199 428	206 033	225 545
5112 Sales tax	1	14	30	0	0	0	0	0	0	0
Social security financing tax (COFIS)	0	0	30	..	..	..	..	..	..	..
Other sales taxes	1	14	0	..	..	..	..	..	..	..
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	641	11 553	26 543	48 111	66 372	69 604	84 376	94 695	92 139	101 280
5121 Excises	393	7 896	17 300	31 197	42 183	44 212	51 646	58 274	57 773	62 337
Fuels	203	4 067	6 551	14 096	20 094	22 157	23 720	18 047	17 822	20 170
Tobacco products	80	1 741	4 236	5 778	7 703	7 944	8 303	8 640	8 775	8 572
Motor vehicles	20	656	2 289	4 017	3 799	4 626	7 289	7 437	7 540	7 619
Non-alcoholic beverages	19	464	1 172	2 131	2 754	2 879	2 964	3 297	3 675	3 944
Agricultural products	4	299	1 349	2 223	2 998	3 256	4 548	5 222	3 906	4 195
Beer	8	205	602	1 102	1 494	1 688	1 773	2 032	2 191	2 171
Advances of import excises	0	27	- 136	312	1 591	- 465	0	0	0	0
Greases and lubricants	5	119	390	525	677	815	1 380	1 374	1 432	1 506
Alcoholic beverages	22	212	562	789	677	714	1 024	1 125	1 225	1 382
Other excises	32	106	283	224	397	598	644	11 098	11 207	12 779
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	214	1 967	8 478	15 440	22 124	23 099	29 923	33 304	31 341	35 675
5124 Taxes on exports	1	32	325	582	858	908	1 374	1 430	1 114	1 193
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	34	1 392	440	892	1 207	1 384	1 433	1 686	1 911	2 075
Bank asset tax (IMABA)	31	1 092	2	0	0	0	0	0	0	0
Income tax for insurance companies	3	76	366	763	1 004	1 270	1 333	1 447	1 673	1 801
Other services taxes	0	224	72	129	202	115	100	239	237	274
5127 Other taxes on internat. trade and transactions	0	265	0	0	0	0	0	0	0	0
5128 Other taxes not included within 5121 to 5127 inclusive	0	0	0	0	0	0	0	0	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	3 788	7 540	12 176	12 677	14 996	17 072	18 459	19 417
5210 Recurrent taxes	57	2 576	3 788	7 540	12 176	12 677	14 996	17 072	18 459	19 417
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	3 788	7 540	12 176	12 677	14 996	17 072	18 459	19 417
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	1 335	2 151	3 560	3 655	3 960	5 329	5 820	6 325
6100 Paid solely by business	- 10	- 145	586	796	1 039	1 033	1 099	1 205	1 231	1 293
Small business tax (minimum VAT)	0	296	586	796	1 039	1 033	1 099	1 205	1 231	1 293
Credit card tax	0	0	0	0	0	0	0	0	0	0
Other tax refunds	- 10	- 440	0	0	0	0	0	0	0	0
6200 Other	7	303	748	1 355	2 521	2 623	2 861	4 124	4 589	5 032

.. 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 4.29. Venezuela, details of tax revenue

VES

	1990	2000	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	4 115	108 486	1 200 840	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	3 444	46 856	368 365	..	..	..	..	..	..	..
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	3 148	33 683	86 998	..	..	..	..	..	..	..
1210 On profits	3 148	33 683	86 998	..	..	..	..	..	..	..
Oil	3 148	33 683	86 998	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	297	13 173	281 367	..	..	..	..	..	..	..
2000 Social security contributions	202	5 905	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	96 896	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	..	..	..	..	..	..	..
4000 Taxes on property	11	3 999	2 217	..	..	..	..	..	..	..
4100 Recurrent taxes on immovable property	0	0	0	..	..	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	..	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	11	191	2 217	..	..	..	..	..	..	..
4310 Estate and inheritance taxes	11	191	2 217	..	..	..	..	..	..	..
4320 Gift taxes	0	0	0	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	3 808	0	..	..	..	..	..	..	..
Bank debits	..	2 918	..	..	..	..	..	..	..	..
Registration of immovable property rights	..	890	..	..	..	..	..	..	..	..
Tax on Large Financial Transactions (IGTF)	..	0	..	..	..	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	..	..	..	..	..	..	..
5000 Taxes on goods and services	457	51 726	733 363	..	..	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	457	51 726	733 363	..	..	..	..	..	..	..
5110 General taxes	0	32 716	561 005	..	..	..	..	..	..	..
5111 Value added taxes	0	32 716	561 005	..	..	..	..	..	..	..
5112 Sales tax	..	0	0	..	..	..	..	..	..	..
5113 Other	..	0	0	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	457	19 011	172 357	..	..	..	..	..	..	..
5121 Excises	157	7 742	88 722	..	..	..	..	..	..	..
Oil	57	4 679	12 798	..	..	..	..	..	..	..
Alcoholic beverages	58	852	21 915	..	..	..	..	..	..	..
Tobacco	42	2 201	54 009	..	..	..	..	..	..	..
Matches	0	9	0	..	..	..	..	..	..	..
5122 Profits of fiscal monopolies	0	0	0	..	..	..	..	..	..	..
5123 Customs and import duties	300	9 716	81 333	..	..	..	..	..	..	..
5124 Taxes on exports	0	0	0	..	..	..	..	..	..	..
5125 Taxes on investment goods	0	0	0	..	..	..	..	..	..	..
5126 Taxes on specific services	0	1 552	2 302	..	..	..	..	..	..	..
Telecommunications	0	1 505	0	..	..	..	..	..	..	..
Casinos, bingo and slot machines	0	47	2 302	..	..	..	..	..	..	..
5127 Other taxes on internat. trade and transactions	0	0	0	..	..	..	..	..	..	..
5128 Other taxes not included within 5121 to 5127 inclusive	0	0	0	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	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	..	..	..	..	..	..	..
6000 Other taxes	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 exclude state and local government tax revenues as the data are not available. 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).