Revenue Statistics 2023

Tax Revenue Buoyancy in OECD Countries

Report

Revenue Statistics

6 December 2023

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5. Detailed country tables, 1965-2021

Abstract

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

Tax revenues

In all the following tables, the symbol (..) indicates not available or not applicable. The main series in this chapter cover a selection of years between 1965 and 2021. A complete series is available online. Data for 1955 and 1960 (for nineteen OECD countries) are provided in Part V of the 1998 edition of this Report.

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	5 024	39 878	116 500	214 753	346 772	356 747	460 729	548 880	590 183	680 448
1000 Taxes on income, profits and capital gains	2 547	22 383	66 542	124 427	206 134	202 184	261 345	324 792	347 897	418 554
1100 Of individuals	1 729	17 532	50 062	80 991	127 587	138 163	191 720	230 775	236 897	265 397
1110 On income and profits	1 729	17 532	49 888	80 991	127 587	138 163	191 720	230 775	236 897	265 397
1120 On capital gains	0	0	174	0	0	0	0	0	0	0
1200 Corporate	818	4 851	16 480	43 436	78 547	64 021	69 625	94 017	111 000	153 157
1210 On profits	818	4 851	16 315	43 436	78 547	64 021	69 625	94 017	111 000	153 157
Income tax on companies	791	4 574	15 220	42 221	76 655	62 549	67 794	91 907	109 471	151 520
Dividend and interest taxes	17	161	899	846	1 892	1 472	1 831	2 110	1 529	1 637
Other withholding taxes	0	116	196	369	..	..	..	..	..	..
1220 On capital gains	0	0	165	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees	0	0	0	0	0	0	0	0	0	0
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	0	0	0	0	0	0	0	0	0	0
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	157	1 988	7 115	9 624	16 407	18 492	23 354	25 701	26 383	29 399
4000 Taxes on property	576	3 105	10 427	18 825	31 130	33 498	49 168	53 982	59 509	74 104
4100 Recurrent taxes on immovable property	341	1 886	6 148	9 067	15 615	19 907	26 649	33 803	34 471	36 473
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	137	175	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	131	174	..	..	..	..	..	..	..	..
Estate duty central government	36	17	..	..	..	..	..	..	..	..
St. and loc. estate probate and succession	95	157	..	..	..	..	..	..	..	..
4320 Gift taxes	7	1	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	98	1 044	4 279	9 758	15 515	13 591	22 519	20 179	25 038	37 631
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	1 744	12 402	32 416	61 877	93 101	102 573	126 862	144 405	156 394	158 391
5100 Taxes on production, sale, transfer, etc.	1 508	11 097	27 213	56 179	84 104	90 824	109 050	123 639	134 792	134 780
5110 General taxes	370	2 102	9 365	25 830	44 739	48 146	60 680	65 720	75 298	77 661
5111 Value added taxes	0	0	0	23 854	43 634	46 910	59 177	64 048	73 297	75 565
5112 Sales tax	370	2 102	9 365	1 976	1 105	1 236	1 503	1 672	2 001	2 096
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	1 138	8 995	17 848	30 349	39 365	42 678	48 370	57 919	59 494	57 119
5121 Excise duties	781	6 183	11 975	19 768	24 357	26 689	22 541	24 065	25 548	23 721
Excises central government	752	5 834	10 359	19 019	23 526	25 803	21 625	23 116	24 503	22 562
Statutory corporate payments	0	83	378	295	231	452	405	480	511	513
Primary production charges	29	266	1 238	454	600	434	511	469	534	646
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	271	1 799	3 319	4 606	6 070	5 828	14 046	19 507	18 123	16 945
Customs duties central government	271	1 799	3 319	4 606	6 070	5 828	14 046	19 507	18 123	16 945
5124 Taxes on exports	1	117	57	0	10	11	11	0	0	0
Customs duties on coal exports	0	85	54	..	0	0	0	..	..	..
Other	1	32	3	..	10	11	11	..	..	..
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	85	896	2 497	5 975	8 928	10 150	11 772	14 347	15 823	16 453
Taxes race meetings	31	240	651	301	359	373	265	596	795	931
Poker machines	16	140	295	2 074	3 009	3 125	3 684	3 202	3 935	3 856
Lotteries	7	122	325	890	1 118	1 141	1 362	1 676	1 813	2 005
Levies on fire insurance companies	16	157	363	574	937	1 232	786	932	1 115	942
Other	15	237	863	2 136	3 505	4 279	5 675	7 941	8 165	8 719
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	236	1 305	5 203	5 698	8 997	11 749	17 812	20 766	21 602	23 611
5210 Recurrent taxes	197	1 260	5 109	5 698	8 997	11 749	15 898	18 609	19 969	21 629
5211 Paid by households: motor vehicles	65	448	1 373	2 748	4 381	5 064	7 253	8 128	8 723	9 194
5212 Paid by others: motor vehicles	65	351	937	1 285	2 005	2 397	2 649	3 174	3 409	3 661
Fees on motor vehicle registry	46	312	794	778	1 165	1 499	1 530	1 975	1 957	2 126
Drivers licences	12	30	111	0	0	0	0	0	0	0
Stamp duty on vehicle registry	6	9	32	506	839	898	1 119	1 199	1 452	1 535
5213 Paid in respect of other goods	67	461	2 799	1 665	2 611	4 288	5 996	7 307	7 837	8 774
Broadcasting tv licences	37	21	125	210	288	150	128	37	14	46
Business franchise lic. tobac. fuel	0	221	2 016	227	0	0	1	0	0	0
Other taxes	2	12	33	1 129	2 321	4 136	5 846	7 265	7 813	8 697
Liquor taxes	28	206	603	97	2	1	22	5	10	31
Dog licenses	0	1	22	0	0	0	0	0	0	0
5220 Non-recurrent taxes	39	45	94	0	0	0	1 914	2 157	1 633	1 982
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	195	2 585	991	460	452	401	372
Tax expenditure component	..	..	..	175	178	110	334	315	281	258
Transfer component	..	..	..	20	2 407	881	126	137	120	114
Non-wastable tax credits against 1210	..	..	..	0	4 564	5 726	8 951	10 206	10 595	10 035
Tax expenditure component	..	..	..	..	1 922	2 253	3 438	3 482	3 606	3 120
Transfer component	..	..	..	..	2 642	3 473	5 513	6 724	6 989	6 915
Total tax revenue on cash basis	5 024	39 878	116 500	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	214 753	346 772	356 747	460 729	548 880	590 183	680 448
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	175	2 100	2 363	3 772	3 797	3 887	3 378
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	214 928	348 872	359 110	464 501	552 677	594 070	683 826
Imputed social contributions	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and all social contributions	..	..	..	214 928	348 872	359 110	464 501	552 677	594 070	683 826

.. Not available

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

Source: Australian Bureau of Statistics.

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	6 210	29 759	54 040	90 324	115 146	121 192	148 469	169 253	160 714	176 111
Total tax revenue exclusive of taxes collected for the EU	..	..	54 040	89 897	114 728	120 843	147 841	168 564	159 995	175 343
1000 Taxes on income, profits and capital gains	1 584	7 959	13 797	25 553	34 319	34 021	44 796	49 888	44 597	51 922
1100 Of individuals	1 240	6 899	11 326	19 890	25 741	27 098	35 841	38 262	35 595	39 442
1110 On income and profits	1 240	6 899	11 326	19 890	25 741	27 098	35 841	38 262	35 595	39 442
Income tax	415	1 576	2 501	3 202	3 253	3 358	4 274	5 592	4 210	4 690
Special income tax	0	0	0	0	0	0	0	0	0	0
Wage tax	417	4 626	7 823	15 630	20 607	21 783	28 429	29 631	28 686	31 096
Tax on industry and trade	196	402	454	7	0	0	0	0	0	0
Tax on capital yields	2	14	46	354	970	938	1 979	1 683	1 342	2 205
Contribution to chambers	60	279	501	697	910	1 018	1 159	1 355	1 358	1 451
Water supply fund	151	0	0	0	0	0	0	0	0	0
Contribution emergency fund	0	0	0	0	0	0	0	0	0	0
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	334	1 049	1 930	4 157	6 622	5 519	7 659	10 795	8 182	11 168
1210 On profits	334	1 049	1 930	4 157	6 622	5 519	7 659	10 795	8 182	11 168
Corporation tax	195	698	998	3 865	6 094	4 978	6 752	9 995	7 526	10 180
Tax on industry and trade	83	254	624	10	0	1	0	0	0	0
Special tax on income	0	0	0	0	0	0	0	0	0	0
Tax on capital yields	5	33	108	118	346	347	684	561	447	735
Water supply fund	35	0	0	0	0	0	0	0	0	0
Contribution emergency fund	0	0	0	0	0	0	0	0	0	0
Contribution to chambers	14	58	200	164	182	193	224	240	210	253
Directors tax	2	6	0	0	0	0	0	0	0	0
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	10	12	540	1 506	1 956	1 405	1 295	830	819	1 312
Fines related to tax offences	10	12	18	33	77	99	70	85	28	34
Tax on interest	0	0	522	1 473	1 879	1 305	1 225	746	791	1 278
2000 Social security contributions	1 548	9 200	17 763	30 510	38 453	41 423	49 867	59 083	59 094	62 312
2100 Employees	686	3 792	7 512	12 477	15 612	16 846	20 115	23 778	23 857	25 030
2110 On a payroll basis	..	..	..	12 477	15 612	16 846	20 115	23 778	23 857	25 030
Health insurance contributions	..	..	..	2 606	3 326	3 675	4 347	5 206	5 249	5 487
Pension insurance contributions	..	..	..	6 410	8 274	8 986	10 896	13 216	13 350	14 042
Pension contributions, civil servants	..	..	..	1 489	1 579	1 625	1 629	1 553	1 504	1 451
Unemployment insurance contributions	..	..	..	1 854	2 284	2 385	3 040	3 567	3 504	3 786
Health insurance contributions, local government employees	..	..	..	100	130	156	181	206	222	232
Special unemployment insurance contributions	..	..	..	17	19	20	23	29	29	33
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	721	4 563	8 768	14 651	18 091	19 421	23 281	27 826	27 733	29 189
2210 On a payroll basis	..	..	..	14 651	18 091	19 421	23 281	27 826	27 733	29 189
Health insurance contributions	..	..	..	2 667	3 395	3 669	4 339	5 197	5 240	5 477
Pension insurance contributions	..	..	..	7 888	10 214	11 145	13 549	16 475	16 648	17 517
Pension contributions, civil servants	..	..	..	438	376	361	298	261	244	230
Accident insurance contributions	..	..	..	952	1 157	1 254	1 394	1 527	1 459	1 519
Unemployment insurance contributions	..	..	..	1 854	2 284	2 385	3 040	3 567	3 504	3 786
Health insurance contributions, local government employees	..	..	..	101	141	157	181	207	222	232
Contributions to sickness benefit fund	..	..	..	341	0	0	0	0	0	0
Special pension contributions, nightshift workers	..	..	..	11	18	15	38	44	46	48
Contributions to insolvency fund	..	..	..	381	488	416	419	394	234	226
Special unemployment insurance contributions construction workers	..	..	..	17	19	20	23	154	136	154
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	141	845	1 482	3 382	4 750	5 155	6 470	7 479	7 504	8 093
2310 On a payroll basis	..	..	..	3 382	4 750	5 155	6 470	7 479	7 504	8 093
Health insurance contributions	..	..	..	1 971	2 724	3 090	3 664	4 142	4 219	4 422
Pension insurance contributions	..	..	..	1 117	1 527	1 524	2 210	2 712	2 574	2 945
Pension contributions, civil servants (retired)	..	..	..	116	274	297	317	308	311	307
Accident insurance contributions	..	..	..	77	85	88	98	110	178	187
Health insurance contributions, local government employees	..	..	..	101	140	156	181	206	222	232
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	472	2 097	3 259	5 788	7 266	8 359	10 040	10 775	10 447	11 348
Emplr. contr. equaliz. of family.burdens	318	1 397	2 147	3 140	3 915	4 762	5 623	5 548	5 389	5 989
Tax on sum of wages	82	375	669	1 735	2 238	2 402	2 911	3 471	3 326	3 531
Promotion residential buildings	44	217	389	595	754	811	965	1 157	1 149	1 229
Tax on employment (Vienna undergr.)	0	20	21	21	22	22	65	70	69	65
Special levy for households allowances	26	80	0	0	0	0	0	0	0	0
Disabled persons equalization levy	2	8	34	54	83	91	148	160	163	159
Contributions to chambers	0	0	0	242	253	271	327	369	352	374
4000 Taxes on property	246	858	1 473	1 206	1 572	1 555	1 965	2 158	2 195	2 558
4100 Recurrent taxes on immovable property	92	231	355	526	626	682	761	829	861	889
4110 Households	47	66	84	87	92	93	107	133	142	145
Duty on farms	9	15	20	20	20	20	30	40	32	36
Farm contr. equaliz. of family burdens	5	6	6	6	6	6	6	8	7	7
Farm contribution to chambers	14	23	32	32	39	40	44	51	49	47
Contr. residential buildings reconstruction	4	0	0	0	0	0	0	0	0	0
Land tax A	16	22	25	28	26	26	26	34	31	31
Tax on secondary residences	..	..	0	0	0	0	0	0	23	23
4120 Others	45	165	271	440	534	589	654	696	719	744
Tax on vacant plots	1	4	5	5	5	6	6	6	5	5
Land tax B	44	161	266	435	529	583	649	690	714	738
4200 Recurrent taxes on net wealth	103	401	642	1	0	0	0	0	0	0
4210 Individual	37	140	189	1	..	..	..	..	..	..
Capital tax	25	109	189	1	..	..	..	..	..	..
Contribution emergency fund	0	0	0	0	..	..	..	..	..	..
Tax on industry and trade	10	26	0	0	..	..	..	..	..	..
Contribution to chambers	2	6	0	0	..	..	..	..	..	..
4220 Corporate	66	260	453	0	..	..	..	..	..	..
Capital tax	24	139	322	0	..	..	..	..	..	..
Capital death duty	20	53	131	0	..	..	..	..	..	..
Contribution emergency fund	0	0	0	0	..	..	..	..	..	..
Tax on industry and trade	19	56	0	0	..	..	..	..	..	..
Contribution to chambers	3	13	0	0	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	16	50	77	111	155	35	12	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	35	176	399	568	791	828	1 116	1 318	1 320	1 657
Land transfer tax	30	150	251	452	644	727	1 014	1 317	1 319	1 658
Capital transfer tax	5	27	148	115	147	102	102	1	1	-1
4500 Non-recurrent taxes	0	0	0	0	0	10	76	11	14	13
4510 On net wealth	..	..	..	..	..	0	4	0	0	0
Withholding tax	..	..	..	..	..	..	4	0	0	0
4520 Other non-recurrent taxes	..	..	..	..	..	10	72	11	14	13
Foundation tax	..	..	..	..	..	10	72	11	14	13
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	2 321	9 379	17 034	26 497	32 609	34 740	41 064	46 536	43 693	47 229
5100 Taxes on production, sale, transfer, etc.	2 275	9 006	16 169	24 616	30 180	32 114	37 633	42 490	39 628	43 098
5110 General taxes	1 160	5 984	11 229	16 857	20 941	22 711	26 282	30 426	28 480	31 060
5111 Value added taxes	0	5 984	11 229	16 857	20 941	22 711	26 282	30 426	28 437	30 980
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	1 160	0	0	0	0	0	0	0	43	80
Turnover tax	664	..	..	..	..	..	..	..	0	0
Additional federal levy-turnover	332	..	..	..	..	..	..	..	0	0
Additional lieu invoice stp.	164	..	..	..	..	..	..	..	0	0
Tax on online advertisement	..	..	..	..	..	..	..	..	43	80
5120 Taxes on specific goods and services	1 115	2 996	4 873	7 721	9 236	9 400	11 348	12 060	11 146	12 034
5121 Excise duties	610	2 219	3 290	5 484	6 760	6 921	7 749	8 217	7 246	8 001
Tax on beer	39	44	56	161	200	198	189	190	194	178
Tax on wine	7	0	0	0	0	0	0	0	0	0
Tax on sparkling wine	1	7	25	25	1	1	19	24	13	3
Tax on tobacco	188	519	820	1 197	1 446	1 502	1 782	1 891	1 983	2 073
Tax on mineral oils	50	136	1 426	2 726	3 689	3 854	4 218	4 480	3 579	4 201
Additional federal levy mineral oils	202	876	0	0	0	0	0	0	0	0
Special duty alcoholic drinks	0	142	193	0	0	0	0	0	0	0
Special duty vehicles	0	0	0	0	0	0	0	0	0	0
Duty on starch products	0	4	13	0	0	0	0	0	0	0
Beverage tax	46	216	364	178	3	-1	0	0	0	0
Other receipts-Market Organisation Act	26	35	9	0	1	0	0	0	0	0
Transport equality levy	0	5	1	0	0	0	0	0	0	0
Market Organisation Act - milk	35	177	192	0	0	0	0	0	0	0
Market Organisation Act - livestock	0	0	0	0	0	0	0	0	0	0
Market Organisation Act - grain	16	23	142	0	0	0	0	0	0	0
Duty promotion milk distrib.	0	34	13	0	0	0	0	0	0	0
Special tax on mineral oils	0	0	37	0	0	0	0	0	0	0
Duty on vehicles (fuel consumption)	0	0	0	433	457	453	395	555	440	406
Agricultural fund	0	0	0	23	16	18	17	17	17	17
Tax on energy	0	0	0	562	764	726	931	866	836	925
Social contributions to the artists' fund	0	0	0	0	11	6	13	7	8	9
Duty on exceeding milk-quota	0	0	0	36	24	6	11	0	0	0
Car registration taxes	0	0	0	143	148	158	174	188	175	189
Tax on Non-ETS emissions (carbon tax)	..	..	..	..	..	..	..	..	..	..
5122 Profits of fiscal monopolies	37	57	52	130	122	129	328	400	380	459
Duty on spirits	5	14	17	130	122	129	120	154	138	161
Federal monopolies salt	1	0	0	0	0	0	0	0	0	0
Federal monopolies spirits	30	43	35	0	0	0	0	0	0	0
Federal monopolies gambling	0	0	0	0	0	0	208	246	242	298
5123 Customs and import duties	332	354	677	351	390	340	415	491	477	488
Customs duties	310	237	418	352	390	339	415	491	477	488
Other import duties	0	21	61	0	0	0	0	0	0	0
Contribution promote foreign trade	10	63	171	0	0	0	0	0	0	0
Import equalization duties	12	33	27	0	0	0	0	0	0	0
5124 Taxes on exports	8	36	1	0	0	0	0	0	0	0
Contribution to promote foreign trade	8	36	1	..	..	..	..	..	..	..
5125 Taxes on investment goods	0	33	0	0	0	0	0	0	0	0
5126 Taxes on specific services	129	297	854	1 720	1 967	2 005	2 852	2 951	3 043	3 085
Insurance tax	25	135	384	745	993	1 017	1 122	1 215	1 240	1 287
Transport tax	63	0	0	0	0	0	0	0	0	0
Duty on casinos	2	28	64	105	71	55	70	114	80	45
Fire protection tax	5	24	50	45	54	56	61	67	67	70
Advertisement tax	7	31	65	62	0	0	0	0	0	0
Entertainment tax	2	2	2	5	8	9	18	0	0	0
Tax on tourism	8	43	71	103	142	171	186	261	235	251
Amusement tax	13	17	51	73	94	107	30	18	9	8
Announcement tax	3	18	40	81	0	1	0	0	0	0
Tax on interest yields	0	0	0	0	0	0	0	0	0	0
Tax on gambling stakes - licences	0	0	116	197	202	221	254	273	276	318
Tax on advertisement	0	0	0	33	108	110	107	106	88	101
Levy on dangerous waste	0	0	10	71	72	51	56	69	57	66
Duty for airways security	0	0	0	28	56	30	0	0	0	0
Tax on gambling stakes - gains	0	0	0	171	166	176	0	0	0	0
Flight Charge	0	0	0	0	0	0	109	72	23	46
Financial Institutions Stability Fees	0	0	0	0	0	0	640	558	724	613
SRF Contributions	..	..	0	0	0	0	198	198	242	280
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	34	-3	4	4	0	0	0
Levy on sugar	..	..	..	34	-3	4	4	..	..	..
5130 Unallocable between 5110 and 5120	0	26	66	38	3	4	4	5	2	4
Fines related to tax offenses	..	26	66	38	3	4	4	5	2	4
5200 Taxes on use of goods and perform activities	46	373	865	1 881	2 429	2 626	3 431	4 045	4 065	4 131
5210 Recurrent taxes	38	335	757	1 733	2 253	2 416	3 124	3 564	3 631	3 711
5211 Paid by households: motor vehicles	22	156	366	811	1 173	1 293	1 814	2 106	2 172	2 230
5212 Paid by others: motor vehicles	13	41	97	298	370	334	421	487	496	514
5213 Paid in respect of other goods	3	138	294	624	710	789	890	971	963	967
Hunting and fishing duties	1	4	7	10	10	10	22	25	15	14
Dog tax	1	4	6	8	10	11	18	21	21	22
Contribution to promotion of arts	1	3	8	71	120	132	143	163	162	166
Tax on radio and tv - licenses	0	15	46	450	571	636	708	763	765	765
Road transport duty	0	112	226	84	0	0	0	0	0	0
5220 Non-recurrent taxes	8	38	108	147	175	210	307	481	434	420
Certain user fees; taxes on emission of noxious gases	8	38	108	147	175	210	307	481	434	420
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	38	266	714	770	928	1 095	737	814	688	741
Tax on financial institutions	0	0	123	-3	0	0	0	0	0	0
Administration duties	4	17	32	278	366	521	302	341	352	365
Stamp fees	7	46	76	135	92	84	32	35	25	24
Contributions of interested persons	0	0	130	0	0	0	0	0	0	0
Parking duty	0	0	6	0	0	0	0	0	0	0
Contrbutions to students' associations	0	0	0	4	8	11	11	15	14	15
Duty on contribution to political parties	0	0	0	0	-1	1	0	0	0	0
Other fees, taxes on production n.e.c.	0	0	0	272	346	353	252	264	223	262
Embossing fee	0	0	0	0	1	1	1	1	0	0
Other taxes	28	202	347	82	115	124	137	153	70	71
Compensation levy according to the Vienna Tree Protection Act	..	..	0	1	1	2	2	5	3	5
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Memorandum items
Customs duties collected on behalf of the EU	..	..	..	352	390	339	415	491	477	488
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	198	198	242	280
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	650	650	650	540	330	330	325
Tax expenditure component	..	..	..	590	450	422	295	210	210	190
Transfer component	..	..	..	60	200	228	245	120	120	135
Non-wastable tax credits against 1210	..	..	..	..	..	..	..	..	..	..
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	6 210	29 759	54 040	90 299	115 045	120 735	148 036	168 684	158 729	176 054
Total tax revenue on accrual basis	..	..	..	90 324	115 146	121 192	148 469	169 253	160 714	176 111
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	590	450	422	295	210	210	190
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	..	-349	-314
Voluntary social security contributions	..	..	..	206	256	339	321	336	344	358
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	91 120	115 853	121 953	149 085	169 798	160 919	176 345
Imputed social contributions	..	..	..	2 485	2 177	2 106	1 925	1 703	1 640	1 567
National Accounts: Taxes and all social contributions	..	..	..	93 605	118 030	124 060	151 010	171 502	162 559	177 911

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	6 421	37 443	70 408	112 710	147 861	156 317	184 374	203 520	195 289	214 332
Total tax revenue exclusive of taxes collected for the EU	..	..	..	111 675	146 411	155 042	182 758	201 519	193 443	212 381
1000 Taxes on income, profits and capital gains	1 774	15 379	25 983	43 461	52 854	53 313	65 572	71 846	69 230	76 335
1100 Of individuals	1 317	13 626	22 538	35 318	41 020	44 027	51 877	54 046	54 162	57 068
1110 On income and profits	1 317	13 626	22 538	35 318	41 020	44 027	51 877	54 046	54 162	57 068
Immovable income withholding tax	148	532	1 053	1 857	0	0	0	0	0	0
Movable income withholding tax	119	1 062	3 014	1 755	2 351	2 426	4 104	3 700	3 066	3 522
Earned income withholding tax	740	9 119	15 422	27 778	36 022	39 829	45 658	47 635	48 443	50 853
Advance payments PIT	125	1 776	2 144	1 959	1 747	1 611	1 547	1 586	1 474	1 503
Non residents tax	0	-2	4	585	792	810	926	1 133	1 229	1 256
Assessments PIT	183	1 128	878	774	-915	-1 697	-1 512	-1 318	-1 327	-1 414
Special social contributions	0	0	19	602	957	1 032	1 106	1 267	1 223	1 327
Other income taxes	0	12	2	8	65	17	48	42	54	21
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	397	1 744	3 405	8 065	11 749	9 249	13 644	17 728	15 001	19 193
1210 On profits	397	1 744	3 405	8 065	11 749	9 249	13 644	17 728	15 001	19 193
Immovable income withholding tax (corporate)	33	0	0	0	0	0	0	0	0	0
Movable income withholding tax (corporate)	41	367	1 206	527	686	315	466	352	254	528
Advance payments (corporate)	262	1 273	2 735	7 112	9 733	7 691	8 539	14 622	12 426	15 539
Assessments (corporate)	60	79	-553	404	1 270	1 196	4 466	2 571	2 246	2 964
Non residents tax (corporate)	0	-6	18	17	41	43	154	191	52	149
Other income taxes (corporate)	0	32	-2	5	19	4	19	-7	24	12
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	61	9	40	77	85	38	51	72	67	75
Former income taxes	51	0	0	0	0	0	0	0	0	0
Penalties	3	0	0	0	0	0	0	0	0	0
Other	7	9	40	77	85	38	51	72	67	75
2000 Social security contributions	2 018	10 798	23 386	34 865	45 929	50 674	58 812	63 203	62 291	65 572
2100 Employees	569	3 130	7 152	10 932	13 847	14 996	17 036	19 071	18 838	19 841
2110 On a payroll basis	..	3 130	7 152	10 932	13 847	14 996	17 036	19 071	18 838	19 841
On gross wages	..	3 130	7 062	10 932	13 847	14 996	17 036	19 071	18 838	19 841
On social benefits	..	0	89	0	0	0	0	0	0	0
2120 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2200 Employers	1 320	6 791	14 689	21 027	28 216	31 041	36 240	37 902	37 349	39 404
2210 On a payroll basis	..	6 791	14 689	21 027	28 216	31 041	36 240	37 902	37 349	39 404
Contributions by government	..	1 059	1 769	3 105	4 493	5 381	7 686	8 557	8 823	9 181
Contributions by other sectors	..	5 732	12 920	17 922	23 723	25 661	28 554	29 345	28 526	30 224
2220 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	129	877	1 546	2 906	3 866	4 637	5 537	6 230	6 104	6 328
Self-employed	..	803	1 230	2 053	2 678	3 342	3 975	4 327	4 088	4 433
Unemployed	..	0	0	0	0	0	0	0	0	0
Retired	..	29	198	709	1 012	1 134	1 449	1 778	1 890	1 762
Other	..	45	118	144	176	161	113	125	127	133
2310 On a payroll basis	..	877	1 546	2 906	3 866	4 637	5 537	6 230	6 104	6 328
2320 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	6	7	8	9	5	5
Levy on public mandates	..	..	..	..	6	7	8	9	5	5
4000 Taxes on property	240	1 161	2 679	5 282	10 550	11 252	14 408	16 360	15 615	18 001
4100 Recurrent taxes on immovable property	2	210	599	1 164	4 146	4 632	5 433	6 147	6 058	6 248
4110 Households	0	26	63	102	2 779	3 115	3 651	4 176	4 128	4 262
4120 Others	2	184	536	1 063	1 367	1 517	1 782	1 971	1 930	1 986
Tax on non profit institutions	2	7	17	41	32	33	41	47	50	51
Immovable income withholding tax (corporate)	0	177	519	929	1 269	1 416	1 651	1 830	1 794	1 841
Regional tax (Brussels)	0	0	0	94	66	68	90	94	86	94
4200 Recurrent taxes on net wealth	0	0	0	92	253	237	661	922	984	1 031
4210 Individual	..	..	..	0	0	0	0	0	0	0
4220 Corporate	..	..	..	92	253	237	661	922	984	1 031
4300 Estate, inheritance and gift taxes	75	309	504	1 101	2 053	2 269	2 996	2 936	2 967	3 663
4310 Estate and inheritance taxes	69	281	475	1 042	1 702	1 939	2 504	2 400	2 411	2 948
4320 Gift taxes	6	29	29	59	351	330	492	536	556	716
4400 Taxes on financial and capital transactions	163	633	1 478	2 669	3 704	3 493	4 358	5 379	4 961	5 943
Registration duties	153	527	1 213	1 967	3 325	3 210	3 899	4 911	4 403	5 337
Mortgage duties	2	10	29	37	76	75	93	95	84	93
Court duties	2	8	29	38	31	34	41	32	19	30
Economic expansion fund	0	0	0	0	0	0	0	0	0	0
Tax on stock exchange transactions	4	31	92	386	234	134	287	298	413	435
Tax on stock exchange listings	2	4	21	0	0	0	0	0	0	0
Tax on bearer securities	0	0	0	79	3	0	0	0	0	0
Stamp duties	0	53	94	161	35	40	38	42	42	48
4500 Non-recurrent taxes	0	0	0	74	163	327	643	456	321	416
4510 On net wealth	..	..	..	0	0	0	0	0	0	0
4520 Other non-recurrent taxes	..	..	..	74	163	327	643	456	321	416
Tax on long term savings	..	..	..	74	163	194	413	342	203	207
Voluntary disclosure tax	..	..	..	0	0	0	0	0	0	0
Voluntary disclosure tax (Diamond)	..	..	..	0	0	0	0	0	0	0
Voluntary disclosure tax (bis)	..	..	..	0	0	133	152	28	26	37
Voluntary disclosure tax (ter)	..	..	..	0	0	0	78	85	92	172
Special contribution on credit associations	..	..	..	0	0	0	0	0	0	0
4600 Other recurrent taxes on property	0	8	99	182	232	294	318	522	325	700
Levy for fighting the non-use of an electric power production site by a producer	..	..	..	0	-16	0	0	0	0	0
Transfer to the Fund for Industrial Accidents of recognized private insurance corporations	..	..	..	182	249	294	318	305	297	321
Tax on securities accounts	..	..	..	0	0	0	0	217	27	379
5000 Taxes on goods and services	2 386	10 105	18 360	29 103	38 462	41 035	45 535	52 102	48 147	54 419
5100 Taxes on production, sale, transfer, etc.	2 187	9 606	17 387	27 000	36 091	38 646	43 043	49 213	45 398	51 595
5110 General taxes	1 355	6 321	11 570	18 258	24 411	25 882	28 170	32 563	30 008	35 146
5111 Value added taxes	0	6 321	11 547	18 132	24 140	25 628	27 952	32 181	29 761	34 783
VAT	..	6 293	11 491	18 132	24 140	25 628	27 952	32 181	29 761	34 783
Vehicle immatriculation tax	..	28	56	0	0	0	0	0	0	0
5112 Sales tax	0	0	23	126	271	253	219	381	247	363
5113 Other	1 355	0	0	0	0	0	0	0	0	0
Taxes assimilated to stamp duties	1 355	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	832	3 285	5 818	8 742	11 680	12 764	14 873	16 650	15 390	16 449
5121 Excise duties	531	1 997	3 478	5 690	7 367	7 783	8 649	9 990	9 031	9 858
Mineral oil	278	1 109	2 017	3 392	3 891	4 148	4 556	5 426	4 401	5 202
Liquified gases and benzol	0	4	0	0	0	0	0	0	0	0
Tobacco	132	501	868	1 342	1 821	1 885	2 262	2 404	2 451	2 580
Spirits	23	123	191	206	225	235	318	311	344	322
Consumption tax on alcohol and spirits	26	54	0	0	0	0	0	0	0	0
Fermented sparkling beverages	1	7	11	24	39	57	92	104	90	106
Fermented fruit beverages	18	57	88	101	115	116	148	174	186	169
Beer	38	93	170	208	191	188	194	200	180	167
Non-alcoholic beverages	10	44	113	148	49	54	56	183	186	164
Coffee, sugar and syrup	5	5	22	13	12	13	14	15	15	14
Levy on energy	0	0	0	193	341	383	343	340	321	340
Intermediate alcoholic products	0	0	0	32	28	26	26	25	26	24
Inspection fee on domestic fuel oil	0	0	0	29	43	51	36	30	32	30
Ecotax	0	0	0	2	1	0	0	0	0	0
Levy on packaging	0	0	0	0	296	320	336	349	372	321
Federal contribution on electricity and natural gas	0	0	0	0	311	292	269	430	430	418
Environmental charge	0	0	0	0	5	15	1	0	0	0
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	272	627	809	960	1 388	1 234	1 373	1 731	1 545	1 604
Import duties	206	0	0	0	0	0	0	0	0	0
Levies on agricultural products	63	0	0	0	0	0	0	0	0	0
ECSC levies	2	0	0	0	0	0	0	0	0	0
EU levies, import duties	0	383	716	932	1 365	1 210	1 368	1 731	1 545	1 604
EU levies on agricultural products	0	244	93	28	23	23	5	0	0	0
5124 Taxes on exports	0	1	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	29	452	937	1 365	2 044	2 454	3 210	3 321	3 398	3 551
Gambling and betting tax	9	47	51	45	64	77	80	107	93	104
Insurance levy	19	404	885	1 282	1 930	2 123	2 307	2 512	2 566	2 653
Bill-posting tax	0	0	1	1	3	3	3	3	3	2
Deposit insurance	0	0	0	36	48	252	441	428	435	446
Resolution fund	..	..	..	0	0	0	380	271	302	347
Aircraft boarding tax	..	..	..	..	..	..	..	..	..	..
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	208	593	726	881	1 294	1 640	1 608	1 416	1 435
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	199	496	966	2 096	2 363	2 384	2 482	2 877	2 738	2 812
5210 Recurrent taxes	199	496	966	1 887	2 032	2 005	2 032	1 973	1 934	1 946
Traffic tax	100	368	712	1 413	1 693	1 702	1 851	1 897	1 880	1 909
5211 Paid by households: motor vehicles	0	204	458	889	1 051	1 054	1 163	1 270	1 260	1 279
5212 Paid by others: motor vehicles	0	164	254	525	642	648	689	626	620	630
5213 Paid in respect of other goods	99	127	254	474	338	303	181	76	54	37
Tax on entertainment devices	6	20	20	71	56	58	56	53	30	13
Tax on pubs	1	5	24	18	0	0	0	0	0	0
Hunting tax	2	0	0	0	0	0	0	0	0	0
Local taxes	90	15	19	38	99	112	22	23	24	24
Radio and television licence fees	0	87	191	347	184	133	103	0	0	0
5220 Non-recurrent taxes	0	0	0	209	332	379	451	904	804	866
Vehicle registration tax	..	..	..	209	332	379	349	497	455	479
Vehicle registration tax (households)	..	..	..	139	221	252	233	331	303	320
Vehicle registration tax (others)	..	..	..	70	111	126	116	166	152	160
Emission permits	..	..	..	0	0	0	101	407	349	387
5300 Unallocable between 5100 and 5200	0	3	7	7	7	6	9	13	12	13
6000 Other taxes	2	0	0	0	61	36	40	0	0	0
6100 Paid solely by business	0	..	..	..	0	0	0	..	..	0
6200 Other	2	..	..	..	61	36	40	..	..	0
Fines and interest	2	..	..	..	0	0	0	..	..	0
Memorandum items
Customs duties collected on behalf of the EU	..	..	..	960	1 388	1 234	1 373	1 731	1 545	1 604
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	380	271	302	347
Other taxes collected on behalf of the EU	..	..	..	75	62	42	9	..	..	..
Taxes and compulsory social security contributions paid by EU civil servants	..	..	..	310	521	685	731	879	951	929
Taxes paid by EU civil servants: income taxes	..	..	..	174	270	345	370	446	482	471
Taxes paid by EU civil servants: compulsory SSCs	..	..	..	136	250	340	360	433	469	458
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	..	348	1 037	830	1 196	1 449	1 099
Tax expenditure component	..	..	..	..	78	588	537	927	1 073	799
Transfer component	..	..	..	..	270	449	293	269	376	300
Non-wastable tax credits against 1210	..	..	..	..	..	..	..	..	..	..
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	6 421	37 438	70 268	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	37 443	70 408	112 710	147 861	156 317	184 374	203 520	195 289	214 332
Conciliation with National Accounts
Additional taxes included in National Accounts	..	107	447	1 300	1 740	2 458	3 670	4 894	5 242	5 453
National lottery profits	..	107	262	279	225	243	206	185	185	185
Water levies	..	0	66	378	119	137	104	142	135	144
Sanitel levy	..	0	0	14	13	15	6	8	12	12
Levy on industrial waste	..	0	27	74	68	54	55	81	76	77
Levy on manure	..	0	0	11	11	5	1	2	4	6
Levy on household waste	..	0	0	20	..	..	..	..	..	..
Earned income withholding tax (EU)	..	0	93	174	270	345	370	446	482	471
Social contributions (EU)	..	0	0	136	250	340	360	433	469	458
Imputed social contributions (EU)	..	0	0	213	431	508	554	663	721	706
Green certificates	..	..	..	..	354	812	1 959	2 329	2 427	2 519
Contracts art. 81 (Managed Entry Agreements)	..	..	..	..	..	..	55	605	733	876
Taxes excluded from National Accounts	..	0	0	0	0	0	0	0	0	0
Deposit insurance	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	0	..	..	78	588	537	927	1 073	799
Capital transfer for uncollected revenue	..	0	0	-291	-381	-597	-547	-615	-940	-670
VAT on products assessed but unlikely to be collected	..	..	..	-18	-276	-367	-357	-479	-700	-500
Earned income withholding tax assessed but unlikely to be collected	..	..	..	-40	-53	-71	-49	-45	-70	-50
Employers' actual social contributions assessed but unlikely to be collected	..	..	..	-233	-52	-159	-141	-90	-170	-120
Voluntary social security contributions	..	41	52	58	57	59	70	84	82	83
Miscellaneous differences	..	0	0	0	0	0	0	0	0	0
Reallocation national levels of government	..	..	..	..	..	..	..	..	..	..
Reallocation EU	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	37 590	70 907	113 564	148 924	158 318	187 550	208 147	200 025	219 290
Imputed social contributions	..	1 497	2 886	5 377	7 568	8 713	9 812	11 051	11 433	11 691
National Accounts: Taxes and all social contributions	..	39 087	73 793	118 940	156 492	167 031	197 362	219 198	211 458	230 981

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	15 318	101 015	244 152	390 234	512 663	516 591	653 269	765 370	766 755	851 227
1000 Taxes on income, profits and capital gains	5 910	47 064	118 566	195 320	251 198	240 961	314 841	374 778	390 889	433 880
1100 Of individuals	3 464	34 451	99 722	143 652	190 025	180 894	240 304	278 059	286 838	309 157
1110 On income and profits	3 464	34 451	99 722	143 652	190 025	180 894	240 304	278 059	286 838	309 157
Taxes federal government	2 635	21 231	60 252	90 694	116 395	109 341	143 315	167 060	173 111	181 899
Taxes on individuals - province	829	13 220	39 470	52 958	73 630	71 553	96 989	110 999	113 727	127 258
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	2 276	11 741	17 190	47 643	54 272	54 101	67 894	86 614	96 572	114 759
1210 On profits	2 276	11 741	17 190	47 643	54 272	54 101	67 894	86 614	96 572	114 759
Taxes federal government	1 752	8 110	11 726	31 570	37 093	33 419	41 726	52 995	57 946	69 630
Taxes on corporations - province	524	3 631	5 464	16 073	17 179	20 682	26 168	33 619	38 626	45 129
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	170	872	1 654	4 025	6 901	5 966	6 643	10 105	7 479	9 964
Non-resident withhold taxes - federal	170	872	1 654	4 025	6 901	5 966	6 643	10 105	7 479	9 964
2000 Social security contributions	854	10 649	29 653	53 109	73 722	76 787	96 371	108 379	107 655	118 880
2100 Employees	318	3 756	10 634	21 361	29 361	30 626	38 685	44 226	44 392	49 378
Canada pension plan	47	1 265	3 745	9 401	16 194	16 852	21 491	25 257	25 699	28 876
Quebec pension plan	15	431	1 108	2 897	4 124	5 449	6 293	7 963	8 026	9 257
Employment insurance	164	1 393	5 284	7 782	7 084	7 388	9 772	9 680	9 331	9 900
Hospital insurance premiums	92	667	496	1 281	1 959	937	1 128	1 325	1 336	1 345
2110 On a payroll basis	..	..	10 634	20 976	28 654	29 689	37 557	42 901	43 056	48 033
2120 On an income tax basis	..	..	0	385	707	937	1 128	1 325	1 336	1 345
2200 Employers	536	6 697	18 449	30 307	41 922	43 525	54 380	60 220	59 267	64 993
Canada pension plan	48	1 266	3 745	9 401	16 194	16 852	21 491	25 257	25 699	28 876
Quebec pension plan	15	432	1 108	2 897	4 124	5 449	6 293	7 963	8 026	9 257
Employment insurance	164	2 006	7 398	10 894	9 917	10 343	13 681	13 553	13 064	13 861
Hospital insurance premiums	92	1 270	496	897	1 252	0	0	0	0	0
Social insurance levies	217	1 723	5 702	6 218	10 434	10 881	12 914	13 447	12 478	13 000
2210 On a payroll basis	..	..	18 449	30 307	41 922	43 525	54 380	60 220	59 267	64 993
2220 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	0	196	570	1 442	2 440	2 636	3 307	3 933	3 996	4 509
Canada pension plan	..	153	478	1 200	2 096	2 181	2 781	3 268	3 326	3 737
Quebec pension plan	..	43	92	242	344	455	525	665	670	773
2310 On a payroll basis	..	196	570	1 442	2 440	2 636	3 307	3 933	3 996	4 509
2320 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	5 499	8 013	10 038	10 760	13 256	17 382	17 196	18 821
4000 Taxes on property	2 186	9 195	24 467	37 157	54 507	63 735	77 778	89 499	89 743	96 198
4100 Recurrent taxes on immovable property	1 830	8 315	20 189	30 242	44 567	51 702	62 651	71 611	72 134	74 103
On property provincial government	11	133	1 645	3 078	3 164	4 476	5 410	6 960	6 645	7 108
Personal property local government	17	0	18 544	27 165	41 403	47 226	57 241	64 651	65 489	66 995
Real property local government	1 802	8 182	0	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	25	512	1 911	4 171	2 970	1 523	372	458	458	463
4210 Individual	0	0	0	0	0	0	0	0	0	0
4220 Corporate	25	512	1 911	4 171	2 970	1 523	372	458	458	463
4300 Estate, inheritance and gift taxes	223	75	3	2	0	178	268	344	339	443
4310 Estate and inheritance taxes	216	75	3	2	..	178	268	344	339	443
On inheritances federal government	108	0	0	0	..	0	0	0	0	0
Succession duties provincial government	108	75	3	2	..	178	268	344	339	443
4320 Gift taxes	7	0	0	0	..	0	0	0	0	0
On gifts federal government	7	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	0	0	2 868	3 077	4 975	6 688	7 982	11 410
4500 Non-recurrent taxes	108	293	2 365	2 742	4 102	7 254	9 512	10 398	8 830	9 779
4510 On net wealth	0	0	0	0	0	0	0	0	0	0
4520 Other non-recurrent taxes	108	293	2 365	2 742	4 102	7 254	9 512	10 398	8 830	9 779
Special assessments and charges local govt.	108	293	2 365	2 742	4 102	7 254	9 512	10 398	8 830	9 779
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	6 202	32 909	63 092	94 468	122 855	123 752	150 275	174 373	160 377	182 516
5100 Taxes on production, sale, transfer, etc.	5 310	24 808	59 627	88 879	114 701	116 160	140 750	163 428	149 947	169 732
5110 General taxes	2 730	11 658	34 475	55 313	71 242	72 130	90 598	107 021	101 008	114 263
5111 Value added taxes	0	0	0	35 884	46 072	70 712	86 694	103 853	99 491	111 463
5112 Sales tax	2 730	11 658	34 475	19 429	25 170	1 418	3 904	3 168	1 517	2 800
Sales taxes federal government	813	5 429	16 866	0	0	0	0	0	0	0
Sales taxes provincial, local govt.	1 917	6 229	17 609	19 429	25 170	1 418	3 904	3 168	1 517	2 800
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	2 580	13 150	25 153	33 565	43 459	44 030	50 152	56 407	48 939	55 469
5121 Excise duties	1 499	6 805	14 473	18 417	22 759	23 281	25 284	28 385	27 455	29 728
Excises federal government	740	3 850	6 405	8 377	9 249	10 244	10 372	12 998	14 358	16 769
Liquor	..	..	926	1 103	1 224	1 554	1 521	1 881	2 023	1 991
Tobacco	..	..	2 247	2 176	2 466	3 025	2 875	3 024	3 024	3 223
Gasoline and motive fuel	..	..	2 472	4 807	5 272	5 306	5 678	5 769	5 029	5 126
Remitted gaming profits	..	..	45	0	0	0	0	0	0	0
Miscellaneous consumption taxes	..	..	715	291	287	358	297	2 324	4 282	6 429
Excises provincial government	759	2 955	8 067	10 039	13 510	13 037	14 912	15 387	13 097	12 959
Motor fuel	680	1 863	4 674	7 031	8 065	8 198	9 727	9 941	7 927	7 910
Tobacco	53	772	2 776	2 279	4 181	4 620	5 108	4 683	4 593	4 171
Other	26	320	617	730	1 264	219	77	763	577	878
5122 Profits of fiscal monopolies	294	1 406	3 758	8 756	11 565	11 565	13 016	14 313	10 441	12 317
Own enterprises contributions	294	1 406	3 758	8 756	11 565	11 565	13 016	14 313	10 441	12 317
5123 Customs and import duties	686	3 199	4 021	2 824	3 829	3 441	5 181	5 493	4 025	5 386
Customs and import duties federal govt.	686	3 199	4 021	2 824	3 829	3 441	5 181	5 493	4 025	5 386
5124 Taxes on exports	0	842	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	84	575	2 385	2 524	4 088	4 489	5 213	6 611	5 816	6 734
Tax on insurance premiums, provincial govt.	45	261	1 141	1 740	2 796	3 305	3 962	5 118	5 407	6 148
Tax on insurance premiums, federal govt.	0	1	1	1	11	28	10	9	13	18
Amusement and admission taxes	4	25	126	538	537	322	291	312	85	122
Air transportation taxes	0	166	488	0	403	600	722	800	147	168
Racetrack betting	35	122	155	55	36	36	33	23	19	21
Tax on meals and hotels	0	0	473	191	305	198	195	349	145	257
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	17	323	517	1 045	1 217	1 255	1 458	1 605	1 201	1 304
Other taxes federal government	0	98	272	758	762	557	544	499	349	318
Other taxes provincial government	17	225	245	287	455	698	914	1 106	852	986
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	892	8 101	3 465	5 589	8 154	7 592	9 525	10 945	10 430	12 784
5210 Recurrent taxes	306	1 500	2 393	3 644	4 368	4 452	5 589	6 285	6 262	6 300
5211 Paid by households: motor vehicles	103	666	1 056	1 696	2 241	1 986	2 478	2 994	2 984	2 966
5212 Paid by others: motor vehicles	141	509	697	1 039	1 242	1 153	1 552	1 723	1 708	1 743
5213 Paid in respect of other goods	62	325	640	909	885	1 313	1 559	1 568	1 570	1 591
5220 Non-recurrent taxes	586	6 601	1 072	1 945	3 786	3 140	3 936	4 660	4 168	6 484
Licences and permits local govt.	36	132	317	499	889	807	1 023	1 153	1 049	1 183
Licences and permits provincial govt.	550	6 469	755	1 446	2 897	2 333	2 913	3 507	3 119	5 301
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	166	1 198	2 875	2 167	342	596	748	959	895	932
6100 Paid solely by business	139	943	2 386	1 280	0	0	0	0	0	0
6200 Other	27	255	489	887	342	596	748	959	895	932
Poll tax local government	5	0	0	0	0	0	0	0	0	0
Miscellaneous local government	11	358	489	887	342	596	748	959	895	932
Other federal government	11	-103	0	0	0	0	0	0	0	0
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	1 633	5 550	6 415	7 510	9 762	8 358	14 061
Tax expenditure component	..	..	..	276	824	875	968	1 368	1 246	2 305
Transfer component	..	..	..	1 357	4 726	5 540	6 542	8 394	7 112	11 756
Non-wastable tax credits against 1210	..	..	..	1 758	3 445	4 726	3 768	4 507	4 734	4 345
Tax expenditure component	..	..	..	20	12	19	15	26	25	29
Transfer component	..	..	..	1 738	3 433	4 707	3 753	4 481	4 709	4 316
Total tax revenue on cash basis	15 318	101 015	244 152	388 833	527 734	..	0	0	0	0
Total tax revenue on accrual basis	..	..	..	390 234	512 663	516 591	653 269	765 370	766 755	851 227
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	296	836	894	983	1 393	1 271	2 334
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	390 234	513 499	517 485	654 252	766 763	768 026	853 561
Imputed social contributions	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and all social contributions	..	..	..	390 234	513 499	517 485	654 252	766 763	768 026	853 561

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	..	..	1 777 218	7 901 998	20 598 963	21 845 693	32 533 542	41 025 508	38 817 226	53 463 333
1000 Taxes on income, profits and capital gains	..	..	412 974	1 841 630	9 412 056	8 329 060	11 840 521	14 283 183	12 540 342	20 456 920
1100 Of individuals	..	..	99 154	604 100	989 348	1 492 837	3 199 876	2 937 532	3 976 009	5 780 432
Second category tax	..	..	65 552	490 980	993 129	1 449 099	2 350 120	3 015 794	3 051 177	3 442 651
Global complementary tax	..	..	33 603	113 120	-3 781	43 738	-36 757	-78 261	132 551	620 904
Other	..	..	0	0	0	0	886 513	0	792 281	1 716 877
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	219 586	882 896	6 054 487	4 448 745	6 839 133	9 597 472	9 429 787	9 145 873
First category tax	..	..	200 891	815 747	5 084 996	3 913 870	6 183 830	8 880 080	8 745 612	8 360 928
Surtax on state owned enterprises	..	..	16 074	47 634	113 334	194 203	132 352	122 054	203 416	249 073
Mining tax	..	..	0	0	835 452	298 558	323 507	277 861	267 544	393 548
Other	..	..	2 621	19 516	20 705	42 114	199 444	317 477	213 216	142 323
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	94 233	354 634	2 368 221	2 387 478	1 801 512	1 748 179	-865 454	5 530 616
Additional tax	..	..	59 082	350 301	1 462 715	1 414 057	1 429 758	1 902 585	2 063 149	2 534 906
Other	..	..	35 151	4 332	905 507	973 421	371 755	-154 406	-2 928 603	2 995 710
2000 Social security contributions	..	..	159 559	576 758	1 148 647	1 493 987	2 252 490	2 994 906	3 104 866	2 815 090
2100 Employees	..	..	154 021	553 937	1 098 620	1 433 159	2 188 576	2 894 725	2 994 036	2 686 021
2110 On a payroll basis	..	..	154 021	553 937	1 098 620	1 433 159	2 188 576	2 894 725	2 994 036	2 686 021
2120 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2200 Employers	..	..	5 538	22 821	50 027	60 828	63 914	100 181	110 830	129 068
2210 On a payroll basis	..	..	5 538	22 821	50 027	60 828	63 914	100 181	110 830	129 068
2220 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	..	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	109 319	554 037	1 013 571	898 607	1 421 274	2 242 561	2 071 921	2 606 922
4100 Recurrent taxes on immovable property	..	..	59 968	302 244	496 311	662 368	1 056 920	1 507 182	1 562 317	1 724 276
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	3 444	10 906	28 501	39 338	92 236	62 824	155 433	291 830
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	45 907	240 886	488 759	196 901	272 118	672 555	354 171	590 816
4500 Non-recurrent taxes	..	..	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	1 118 722	5 041 769	9 023 666	11 185 156	17 598 561	21 755 381	21 275 113	28 369 986
5100 Taxes on production, sale, transfer, etc.	..	..	1 074 009	4 789 827	8 578 636	10 532 904	16 516 668	20 167 012	19 614 250	26 629 396
5110 General taxes	..	..	664 421	3 306 350	6 781 501	8 399 926	13 273 958	16 348 944	15 963 032	22 785 935
5111 Value added taxes	..	..	664 421	3 306 350	6 781 501	8 399 926	13 273 958	16 348 944	15 963 032	22 785 935
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	409 588	1 483 477	1 797 135	2 132 978	3 242 710	3 818 068	3 651 218	3 843 461
5121 Excise duties	..	..	166 050	816 160	1 299 844	1 561 205	2 413 957	2 862 327	2 900 245	2 800 387
Cigarettes and tobacco	..	..	60 604	283 275	455 595	647 637	982 609	973 335	1 021 917	1 201 968
Gasolene and diesel	..	..	105 445	532 885	844 249	913 568	1 388 218	1 811 132	1 799 846	1 507 872
Oil stabilisation fund	..	..	0	0	0	0	0	0	0	0
Fisheries Law Extraction Rights	..	..	0	0	0	0	8 558	17 662	33 104	8 967
Additional tax on new motor vehicles	..	..	0	0	0	0	34 571	60 197	45 379	81 579
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	222 486	548 571	300 416	267 331	343 491	331 846	294 204	468 128
5124 Taxes on exports	..	..	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	21 052	118 746	196 875	304 442	485 263	623 895	456 768	574 947
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	44 714	251 942	445 030	652 252	1 081 893	1 588 369	1 660 863	1 740 590
5210 Recurrent taxes	..	..	44 714	251 942	445 030	652 252	1 081 893	1 461 686	1 503 269	1 617 710
Motor vehicles	..	..	24 469	93 880	155 158	218 219	397 608	592 327	585 116	671 258
5211 Paid by households: motor vehicles	..	..	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	20 245	158 062	289 872	434 033	684 285	869 359	918 153	946 452
Municipal permits	..	..	18 401	136 138	263 996	396 944	630 943	813 159	862 199	885 324
Mining patents	..	..	3 374	34 730	25 184	36 213	51 767	54 696	54 932	59 801
Other	..	..	-1 530	-12 806	692	876	1 575	1 504	1 023	1 327
5220 Non-recurrent taxes	..	..	0	0	0	0	0	126 683	157 594	122 880
Tax on Polluting Fixed Sources	..	..	..	..	..	..	..	126 683	157 594	122 880
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	-23 356	-112 195	1 023	-61 117	-579 303	-250 523	-175 017	-785 585
6100 Paid solely by business	..	..	0	0	0	0	0	0	0	0
6200 Other	..	..	-23 356	-112 195	1 023	-61 117	-579 303	-250 523	-175 017	-785 585
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	0	0	0	0	0	0	0	0
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Non-wastable tax credits against 1210	..	..	0	0	0	0	175 468	278 792	297 981	279 353
Tax expenditure component	..	..	..	..	..	..	45 774	78 226	74 949	63 520
Transfer component	..	..	..	..	..	..	129 694	200 566	223 032	215 833
Total tax revenue on cash basis	..	..	1 777 218	7 901 998	20 598 963	21 845 693	32 533 542	41 025 508	38 817 226	53 463 333
Total tax revenue on accrual basis	..	..	..	..	..	..	..	..	..	..
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	..	..	..	..	..	..	..
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	..	..	..	..	..	..	..	..
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	..	..	..	..	..	..	..	..	..
Imputed social contributions	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and all social contributions	..	..	..	..	..	..	..	..	..	..

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	..	..	2 579 426	30 598 630	82 697 457	98 455 335	160 157 693	209 071 314	187 664 589	229 480 845
1000 Taxes on income, profits and capital gains	..	..	771 694	7 103 525	24 010 404	26 218 852	52 656 876	67 519 599	61 812 525	73 222 876
1100 Of individuals	..	..	47 210	1 499 345	4 751 580	5 192 384	9 219 972	14 244 001	14 327 856	15 758 043
1110 On income and profits	..	..	47 210	1 499 345	4 751 580	5 192 384	9 219 972	14 244 001	14 327 856	15 758 043
Income tax	..	..	47 210	1 499 345	4 751 580	5 192 384	9 219 972	14 237 452	14 292 259	15 687 699
Simple tax regime	..	..	0	0	0	0	0	6 549	35 598	70 344
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	359 758	5 119 828	18 427 899	20 405 209	41 403 504	50 284 832	43 259 798	54 418 742
1210 On profits	..	..	359 758	5 119 828	18 427 899	20 405 209	41 403 504	50 284 832	43 259 798	54 418 742
Income tax	..	..	359 758	5 119 828	18 427 899	20 405 209	27 477 335	50 168 966	43 133 458	54 225 235
Pro Equity Income Tax - CREE	..	..	0	0	0	0	13 926 169	99 798	39 871	28 428
Simple tax regime	..	..	0	0	0	0	0	16 068	86 469	165 079
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	364 726	484 352	830 925	621 258	2 033 400	2 990 766	4 224 870	3 046 091
Income tax	..	..	364 726	484 352	830 925	621 258	2 033 400	2 990 766	4 224 870	3 046 091
Pro Equity Income Tax - CREE	..	..	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	203 596	4 989 000	9 694 000	11 478 085	13 585 138	19 875 398	18 615 408	22 844 403
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	9 694 000	11 478 085	13 585 138	19 875 398	18 615 408	22 844 403
2410 On a payroll basis	..	..	203 596	4 989 000	9 694 000	11 478 085	13 585 138	19 875 398	18 615 408	22 844 403
2420 On an income tax basis	..	..	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	..	..	0	1 286 803	2 798 906	4 022 503	2 797 308	3 604 071	3 670 490	3 927 070
4000 Taxes on property	..	..	56 160	2 027 654	6 459 259	8 535 238	18 156 105	18 984 414	18 167 358	20 048 796
4100 Recurrent taxes on immovable property	..	..	56 160	991 070	2 298 829	3 338 935	6 061 965	8 743 115	9 109 598	9 039 961
4110 Households	..	..	0	0	0	0	0	0	0	0
4120 Others	..	..	56 160	991 070	2 298 829	3 338 935	6 061 965	8 743 115	9 109 598	9 039 961
4200 Recurrent taxes on net wealth	..	..	0	0	1 170 908	1 970 530	5 352 940	923 255	957 137	1 032 058
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	0	1 036 584	2 989 522	3 225 773	6 741 200	8 190 516	7 476 295	9 831 204
4500 Non-recurrent taxes	..	..	0	0	0	0	0	1 127 528	624 327	145 573
4510 On net wealth	..	..	..	..	..	..	..	0	0	0
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	1 127 528	624 327	145 573
4600 Other recurrent taxes on property	..	..	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	1 388 653	14 180 450	36 766 741	44 411 642	65 716 566	89 797 927	77 752 543	99 265 361
5100 Taxes on production, sale, transfer, etc.	..	..	1 388 653	14 048 655	36 447 297	44 038 074	64 688 081	88 064 087	75 960 351	97 222 272
5110 General taxes	..	..	672 368	9 585 866	26 910 512	33 333 802	48 684 900	71 235 138	62 866 653	80 101 256
5111 Value added taxes	..	..	583 078	8 445 776	23 377 821	28 811 682	41 659 696	61 936 282	53 912 648	69 883 378
5112 Sales tax	..	..	89 290	1 140 090	3 532 691	4 522 121	7 025 204	9 298 856	8 954 004	10 217 878
Industry and commerce tax (State)	..	..	89 290	1 140 090	3 532 691	4 522 121	7 025 204	9 298 856	8 954 004	10 217 878
5113 Other	..	..	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	716 285	4 462 789	9 536 785	10 704 271	16 003 181	16 828 948	13 093 698	17 121 016
5121 Excise duties	..	..	404 699	2 718 692	5 276 999	6 052 273	11 412 250	12 995 955	10 159 930	12 906 426
Petrol	..	..	141 270	833 004	1 211 511	1 418 766	3 297 392	1 585 141	1 205 806	1 732 540
Tobacco (State)	..	..	52 898	213 412	330 016	390 472	524 357	1 278 561	1 239 269	1 451 431
Beer (State)	..	..	85 722	471 135	1 203 838	1 432 453	2 305 895	2 611 466	2 243 811	2 723 800
Liquors (State)	..	..	124 808	520 394	834 390	929 328	1 253 466	2 146 818	1 675 472	2 503 248
Restaurant service, vehicle sale and mobile telephone service	..	..	0	0	0	0	1 684 179	2 208 669	1 226 863	1 279 312
Carbon	..	..	0	0	0	0	0	436 914	281 911	330 567
Plastic bags	..	..	0	0	0	0	0	37 331	43 777	48 079
Medicinal cannabis	..	..	0	0	0	0	0	145	972	993
Diesel surcharge	..	..	0	85 716	388 091	500 405	598 993	599 600	505 000	570 600
Petrol surcharge	..	..	0	595 031	1 309 154	1 380 848	1 747 969	2 091 310	1 737 050	2 265 855
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	311 586	1 744 097	4 259 786	4 651 999	4 590 931	3 832 994	2 933 768	4 214 590
Custom duties	..	..	180 989	1 744 097	4 259 786	4 651 999	4 590 931	3 832 994	2 933 768	4 214 590
Imports surcharge	..	..	130 597	0	0	0	0	0	0	0
5124 Taxes on exports	..	..	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	0	131 795	319 444	373 568	1 028 485	1 733 840	1 792 192	2 043 090
5210 Recurrent taxes	..	..	..	131 795	319 444	373 568	1 028 485	1 733 840	1 792 192	2 043 090
5211 Paid by households: motor vehicles	..	..	..	131 795	319 444	373 568	1 028 485	1 733 840	1 792 192	2 043 090
Tax on motor vehicle ownership	..	..	..	131 795	319 444	373 568	1 028 485	1 733 840	1 792 192	2 043 090
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
6000 Other taxes	..	..	159 323	1 011 197	2 968 147	3 789 014	7 245 701	9 289 906	7 646 264	10 172 339
6100 Paid solely by business	..	..	0	0	0	0	0	0	0	0
6200 Other	..	..	159 323	1 011 197	2 968 147	3 789 014	7 245 701	9 289 906	7 646 264	10 172 339
Stamp tax	..	..	0	401 497	759 787	357 160	101 668	85 799	41 373	83 115
Other	..	..	78 306	79 287	86 297	126 602	318 271	533 852	245 541	423 822
Other (sub-national)	..	..	81 017	530 413	2 122 062	3 305 252	6 825 762	8 670 255	7 359 350	9 665 402
Total tax revenue on cash basis	..	..	2 579 426	30 598 630	82 697 457	98 455 335	160 157 693	209 071 314	187 664 589	229 480 845
Total tax revenue on accrual basis	..	..	..	..	..	..	..	..	..	..
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	..	..	..	..	..	..	..
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	..	..	..	..	..	..	..	..
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	..	..	..	..	..	..	..	..	..
Imputed social contributions	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and all social contributions	..	..	..	..	..	..	..	..	..	..

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	..	..	117 711	978 114	3 213 401	4 382 367	6 923 575	8 855 885	8 235 528	10 019 264
1000 Taxes on income, profits and capital gains	..	..	11 820	128 805	531 552	748 093	1 247 308	1 854 866	1 651 249	2 063 810
1100 Of individuals	..	..	..	..	123 194	202 849	386 241	540 954	556 084	622 772
1110 On income and profits	..	..	..	..	123 194	202 849	386 241	535 412	554 486	618 550
1120 On capital gains	..	..	..	..	0	0	0	5 542	1 598	4 222
1200 Corporate	..	..	..	..	348 826	450 312	659 951	1 058 086	692 551	970 546
1210 On profits	..	..	..	..	348 826	450 312	659 951	955 908	685 470	952 951
1220 On capital gains	..	..	..	..	0	0	0	102 177	7 081	17 595
1300 Unallocable between 1100 and 1200	..	..	11 820	128 805	59 531	94 932	201 116	255 827	402 613	470 492
2000 Social security contributions	..	..	33 990	297 069	885 053	1 450 531	2 305 133	3 026 691	2 971 589	3 605 731
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	3 447	37 313	107 398	207 206	318 652	381 940	387 840	389 183
Government contributions	..	..	3 447	37 313	107 398	207 206	318 652	381 940	387 840	389 183
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	777 654	1 243 325	1 986 481	2 644 751	2 583 749	3 216 548
Contributions by employees and non-government employers	..	..	30 543	249 182	727 844	1 139 265	1 785 522	2 274 644	2 212 249	2 447 640
Contributions for the special regimes	..	..	0	10 574	49 811	104 060	200 959	292 634	292 072	299 713
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	7 575	61 796	170 996	260 664	423 616	522 529	537 654	569 339
Contributions by non-government employers	..	..	7 484	59 129	165 677	248 259	406 296	501 734	515 624	546 262
Contributions by government employers	..	..	91	2 666	5 320	12 405	17 321	20 795	22 030	23 077
4000 Taxes on property	..	..	1 566	8 396	42 658	63 706	123 261	167 952	162 950	208 531
4100 Recurrent taxes on immovable property	..	..	1 200	5 390	23 293	48 963	90 003	125 398	127 625	150 279
Land tax	..	..	0	0	0	0	0	0	0	0
Additional land tax	..	..	0	0	0	0	0	0	0	0
Tax on sumptuary constructions	..	..	0	0	0	0	0	0	0	0
Immovable property tax	..	..	0	0	0	3 527	4 076	4 699	4 655	5 108
Municipal immovable property tax	..	..	1 200	5 390	23 293	45 436	85 927	120 698	122 970	145 171
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	366	3 007	19 366	14 743	33 258	42 554	35 300	58 206
4500 Non-recurrent taxes	..	..	0	0	0	0	0	0	24	46
4510 On net wealth	..	..	..	..	..	..	..	..	0	0
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	24	46
4600 Other recurrent taxes on property	..	..	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	53 509	456 851	1 505 510	1 766 914	2 661 902	3 081 941	2 745 118	3 488 535
5100 Taxes on production, sale, transfer, etc.	..	..	49 867	425 713	1 406 100	1 600 302	2 388 900	2 756 759	2 500 510	3 150 398
5110 General taxes	..	..	21 326	222 775	797 850	920 298	1 368 601	1 662 503	1 649 531	2 065 623
5111 Value added taxes	..	..	21 326	222 775	797 850	920 298	1 336 075	1 634 986	1 623 695	2 039 997
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	0	0	0	32 526	27 517	25 836	25 626
5120 Taxes on specific goods and services	..	..	28 541	202 939	608 250	680 004	1 020 299	1 094 256	850 979	1 084 775
5121 Excise duties	..	..	11 096	157 204	447 168	523 617	798 412	864 985	688 784	863 133
Fuels and energy	..	..	0	0	250 577	320 638	457 827	552 017	436 384	522 063
Alcoholic beverages	..	..	0	8 229	23 802	28 035	43 095	43 849	44 373	53 118
Non alcoholic beverages	..	..	0	0	18 263	26 566	36 353	41 247	38 510	43 234
Soaps	..	..	0	0	883	1 317	2 562	3 020	3 052	3 200
Cement	..	..	0	0	0	227	304	216	123	0
Tobaco	..	..	0	0	0	0	33 681	27 185	23 896	27 019
Abolished specific taxes on production and consumption	..	..	0	0	0	0	0	0	0	0
Other specific taxes on consumption	..	..	11 096	148 975	153 643	146 834	224 590	197 452	142 447	214 499
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	15 052	40 485	134 576	126 134	174 568	164 224	133 733	177 948
Import duties	..	..	13 977	32 336	107 565	103 851	148 666	140 919	114 777	152 133
Custom duties	..	..	1 075	8 149	27 011	22 284	25 902	23 305	18 956	25 815
Import duties on animals	..	..	0	0	0	0	0	0	0	0
5124 Taxes on exports	..	..	2 113	2 238	2 432	3 973	4 468	5 412	5 471	6 274
Export duties	..	..	..	..	..	..	..	..	..	..
Export duties Law 133	..	..	..	..	..	..	..	..	..	..
Export duties Law 5519	..	..	..	..	..	..	..	..	..	..
Tax on banana exports	..	..	..	..	..	..	..	..	..	..
Export tax on ground transportation	..	..	..	..	..	..	..	..	..	..
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	280	2 929	23 242	24 767	38 687	54 556	18 463	31 742
Casinos and gambling	..	..	0	225	442	445	1 455	1 241	378	431
Port cargo movements	..	..	0	6	0	0	0	0	0	0
Overseas departure tax	..	..	0	0	22 799	24 322	37 232	53 315	18 085	31 311
10% on public shows	..	..	0	0	0	0	0	0	0	0
Pro-national airports stamp tax	..	..	0	0	0	0	0	0	0	0
Stamp tax on the use of borders and ports	..	..	280	2 697	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	0	83	832	1 513	3 093	3 841	3 304	3 916
5128 Other taxes	..	..	0	0	0	0	1 071	1 238	1 225	1 761
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	3 642	31 138	99 410	166 612	273 003	325 182	244 608	338 138
5210 Recurrent taxes	..	..	3 642	31 138	99 410	166 612	273 003	325 182	244 608	338 138
5211 Paid by households: motor vehicles	..	..	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	1 425	15 374	52 511	94 102	145 894	181 198	108 198	183 368
Property tax on vehicles, aircraft and boats	..	..	1 425	15 374	52 511	94 102	145 894	181 198	108 198	183 368
5213 Paid in respect of other goods	..	..	2 217	15 763	46 899	72 510	127 109	143 984	136 410	154 769
Local taxes	..	..	1 262	11 898	43 874	68 808	122 248	137 979	130 332	147 349
Hunting and fishing licences	..	..	0	0	0	0	0	0	0	0
Spirits license	..	..	0	0	0	0	0	0	0	0
Revenue stamps	..	..	955	3 866	3 025	3 702	4 861	6 004	6 078	7 421
Sport stamp tax	..	..	0	0	0	0	0	0	0	0
5220 Non-recurrent taxes	..	..	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	9 251	25 198	77 632	92 460	162 355	201 906	166 969	83 319
6100 Paid solely by business	..	..	0	0	0	0	0	0	0	0
6200 Other	..	..	9 251	25 198	77 632	92 460	162 355	201 906	166 969	83 319
Transfers of vehicles, aircraft and boats	..	..	497	2 530	9 937	12 311	20 999	23 223	22 593	28 064
Tax revenue from decentralised units	..	..	2 764	15 048	22 257	29 969	49 334	67 968	60 054	0
Other taxes	..	..	5 990	7 620	45 438	50 180	92 022	110 654	84 266	55 122
Total tax revenue on cash basis	..	..	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	..	..	..	..	..	..	..
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	..	..	..	..	..	..	..
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	..	..	..	..	..	..	..	..
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	..	..	..	..	..	..	..	..	..
Imputed social contributions	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and all social contributions	..	..	..	..	..	..	..	..	..	..

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	..	..	..	771 596	1 316 197	1 286 861	1 532 565	2 014 190	1 984 321	2 122 301
Total tax revenue exclusive of taxes collected for the EU	..	..	..	771 596	1 309 754	1 280 288	1 524 653	2 005 418	1 976 244	2 111 645
1000 Taxes on income, profits and capital gains	..	..	..	175 846	327 771	259 934	329 768	458 786	454 979	440 618
1100 Of individuals	..	..	..	99 668	155 817	131 706	164 678	255 670	268 362	198 237
1110 On income and profits	..	..	..	99 668	155 817	131 706	164 678	255 670	268 362	198 237
Wages and salaries withholding	..	..	..	73 474	127 524	115 755	139 888	221 720	233 421	155 614
Of unincorporated individuals	..	..	..	17 254	19 568	5 747	9 100	13 260	13 929	17 659
Withheld on interest and dividends paid to individuals	..	..	..	8 940	8 725	10 204	15 691	20 690	21 012	24 964
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	76 178	171 954	128 228	165 090	203 116	186 617	242 381
1210 On profits	..	..	..	76 178	171 954	128 228	165 090	203 116	186 617	242 381
Profit tax	..	..	..	68 945	164 016	118 248	147 157	184 705	172 720	224 588
Withheld on interest and dividends paid to corporations	..	..	..	7 233	7 162	9 156	9 415	7 708	4 187	4 775
Levy on lottery revenue	..	..	..	0	776	824	8 518	10 703	9 709	13 019
1220 On capital gains	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	341 544	573 417	576 029	659 743	889 237	901 670	1 004 804
2100 Employees	..	..	..	77 272	127 662	116 818	133 878	184 563	187 733	200 968
2110 On a payroll basis	..	..	..	77 272	127 662	116 818	133 878	184 563	187 733	200 968
Retirement	..	..	..	40 489	66 644	69 272	78 120	108 137	107 988	117 893
State employment policy	..	..	..	2 492	4 101	0	0	0	0	0
Sick leave	..	..	..	6 852	11 279	0	0	0	0	0
Health insurance	..	..	..	27 439	45 638	47 546	55 758	76 426	79 745	83 075
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	..	..	220 207	359 493	363 074	417 778	569 522	573 753	618 255
2210 On a payroll basis	..	..	..	220 207	359 493	363 074	417 778	569 522	573 753	618 255
Retirement	..	..	..	121 547	220 591	229 450	261 786	358 382	357 887	390 597
State employment policy	..	..	..	19 933	12 303	12 756	14 604	19 989	19 961	21 789
Sick leave	..	..	..	20 555	33 834	24 332	27 851	36 427	34 687	37 870
Health insurance	..	..	..	54 879	91 275	95 095	111 517	152 853	159 493	166 150
Penalties	..	..	..	3 293	1 490	1 441	2 020	1 871	1 725	1 849
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	..	..	44 065	86 262	96 137	108 088	135 153	140 184	185 581
2310 On a payroll basis	..	..	..	44 065	86 262	96 137	108 088	135 153	140 184	185 581
Retirement	..	..	..	7 819	19 508	20 510	22 472	30 441	20 882	28 297
State employment policy	..	..	..	1 082	1 114	1 173	962	1 305	896	1 213
Sick leave	..	..	..	0	0	0	0	0	0	0
Health insurance	..	..	..	34 992	65 483	74 299	84 460	103 232	118 288	155 924
Self-employed	..	..	..	7 328	15 921	17 603	20 748	27 925	17 846	26 326
Non-employed	..	..	..	200	2 103	3 996	2 768	3 458	3 180	3 275
Government	..	..	..	27 464	47 459	52 700	60 944	71 849	97 262	126 323
Penalties	..	..	..	172	157	155	193	175	118	147
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	..	..	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	10 890	15 495	16 364	21 920	24 080	11 615	11 939
4100 Recurrent taxes on immovable property	..	..	..	4 469	5 126	8 752	10 333	10 967	11 606	11 864
4110 Households	..	..	..	1 452	2 228	4 302	5 433	5 828	6 079	6 253
Real property tax	..	..	..	1 452	2 228	4 302	5 433	5 828	6 079	6 253
4120 Others	..	..	..	3 017	2 898	4 450	4 900	5 138	5 526	5 611
Levy collected by Winery Fund	..	..	..	0	2	5	20	32	26	28
Real property tax	..	..	..	3 017	2 895	4 445	4 880	5 106	5 501	5 583
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	587	460	218	20	1	7	1
4310 Estate and inheritance taxes	..	..	..	112	115	78	10	0	8	0
Inheritance tax	..	..	..	112	115	78	10	0	8	0
4320 Gift taxes	..	..	..	475	345	140	10	0	-2	0
Gift tax	..	..	..	475	345	140	10	0	-2	0
4400 Taxes on financial and capital transactions	..	..	..	5 834	9 909	7 394	11 566	13 113	3	74
Real property transfer tax	..	..	..	5 834	9 909	7 394	11 566	13 113	3	74
4500 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	242 960	399 484	434 386	520 747	641 867	615 888	664 721
5100 Taxes on production, sale, transfer, etc.	..	..	..	226 354	372 441	408 645	495 291	613 003	588 343	635 978
5110 General taxes	..	..	..	141 235	232 288	263 457	333 274	435 463	422 479	463 521
5111 Value added taxes	..	..	..	141 235	232 288	263 457	333 274	435 463	422 479	463 521
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	0	0	0	0	0	0	0
Previous turnover tax	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	..	85 119	140 153	145 188	162 017	177 540	165 864	172 457
5121 Excise duties	..	..	..	71 404	133 492	138 401	153 785	168 195	157 444	161 597
On mineral oils	..	..	..	46 998	81 661	80 508	83 460	92 194	83 308	83 147
On alcohol and liquor	..	..	..	5 629	7 201	5 820	7 203	9 388	6 787	8 789
On beer	..	..	..	3 410	3 564	4 396	4 648	4 782	4 344	4 308
On wine	..	..	..	350	342	317	332	407	439	530
On tobacco products	..	..	..	14 984	40 713	44 062	53 380	55 967	57 148	59 168
Duty on CFC	..	..	..	33	0	0	0	0	0	0
Levy collected by Winery Fund	..	..	..	0	11	24	0	5	5	5
On electricity	..	..	..	0	0	1 433	1 229	1 575	1 497	1 600
On natural gas	..	..	..	0	0	1 347	1 146	1 360	1 434	1 601
On solid fuels	..	..	..	0	0	495	415	353	323	350
Fee on electricity from solar radiation	..	..	..	0	0	0	1 972	2 166	2 159	2 100
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	13 572	6 443	6 573	7 912	8 772	8 077	10 656
Customs duties	..	..	..	13 572	6 443	6 573	7 912	8 772	8 077	10 656
Previous import surcharge	..	..	..	0	0	0	0	0	0	0
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	143	218	214	320	573	343	204
Fees on entry tickets	..	..	..	65	61	53	53	82	19	15
Fees on recreational units (based on capacity)	..	..	..	69	144	147	240	297	132	6
Fees on advertising facilities	..	..	..	0	0	0	0	0	0	0
Restaurant sale alcoh. beverages and tobac. products	..	..	..	0	0	0	0	0	0	0
Fees collected by the cinematography EBF	..	..	..	9	13	14	27	0	0	0
Fees on advertisement	..	..	..	0	0	0	191	194	191	183
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	16 606	27 043	25 740	25 456	28 864	27 545	28 743
5210 Recurrent taxes	..	..	..	10 788	18 100	18 461	19 023	21 627	20 999	21 343
Highway fee	..	..	..	1 753	2 429	3 061	4 397	5 384	4 930	5 356
5211 Paid by households: motor vehicles	..	..	..	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	5 456	5 882	5 138	5 868	6 501	5 933	5 430
Road tax (commercial)	..	..	..	5 456	5 882	5 138	5 868	6 501	5 933	5 430
5213 Paid in respect of other goods	..	..	..	3 579	9 790	10 262	8 758	9 743	10 137	10 557
Resort and recreation fees on visitors	..	..	..	232	312	284	327	435	322	397
Dog fees	..	..	..	191	277	281	277	275	287	300
Motor vehicle entry fees	..	..	..	32	25	23	13	19	14	11
Water pollution fee	..	..	..	520	404	202	173	22	228	236
Air pollution fee	..	..	..	685	525	399	283	457	451	339
Waste deposit fee	..	..	..	454	5 728	5 948	6 218	6 723	7 065	7 453
Levy on temp. withdrawal of land from agriculture	..	..	..	94	40	34	39	88	68	79
Radioactive waste fee	..	..	..	642	1 310	1 430	1 393	1 692	1 668	1 708
Fees on operated gambling machines	..	..	..	722	1 145	927	0	0	0	0
Fees on registration and recording of packaging	..	..	..	0	17	17	18	17	17	17
Levy on temp. withdrawal of land from forestry	..	..	..	7	6	6	7	7	11	7
Other environmental fees	..	..	..	0	0	710	11	7	5	10
5220 Non-recurrent taxes	..	..	..	5 818	8 943	7 280	6 433	7 237	6 546	7 400
Levy on withdrawal of land from agriculture	..	..	..	532	361	306	348	791	609	707
Levy on withdrawal of land from forestry	..	..	..	40	57	57	59	63	103	63
Tax on use of public space	..	..	..	645	639	626	632	739	506	579
Misc. licence and permit fees	..	..	..	4 601	7 881	6 279	5 382	5 631	5 293	6 031
Land betterment fee	..	..	..	0	4	11	11	12	35	21
Licence for lorry transport	..	..	..	0	1	1	1	0	0	0
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	356	29	149	387	220	170	219
Unallocated previous taxes and levies	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	0	0	0	0	0	0	0
6200 Other	..	..	..	356	29	149	387	220	170	219
Other taxes, fees and related payments	..	..	..	356	29	149	387	220	170	219
Memorandum item
Customs duties collected on behalf of the EU	..	..	..	..	6 443	6 573	7 912	8 772	8 077	10 656
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	0	13 093	25 727	31 415	39 854	38 913	41 145
Tax expenditure component	..	..	..	..	10 487	17 922	22 532	31 554	29 323	29 717
Transfer component	..	..	..	..	2 606	7 805	8 883	8 301	9 590	11 428
Total tax revenue on cash basis	..	..	..	772 272	1 310 618	1 273 676	1 478 758	1 982 448	1 937 606	2 055 661
Total tax revenue on accrual basis	..	..	..	771 596	1 316 197	1 286 861	1 532 565	2 014 190	1 984 321	2 122 301
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	2 837	5 757	6 094	0	0	0	0
Compulsory injury insurance	..	..	..	2 837	5 757	6 094	0	0	0	0
Driving licence fees	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	-9 488	-17 797	-20 096	-20 314	-22 857	-21 838	-23 382
Tax on use of public space	..	..	..	-645	-639	-632	-632	-739	-506	-579
Waste deposit fee	..	..	..	-454	-5 728	-5 948	-6 218	-6 723	-7 065	-7 453
Misc. licence and permit fees	..	..	..	-2 301	-3 940	-3 139	-2 691	-2 816	-2 646	-3 015
Radioactive waste fee	..	..	..	-642	-1 310	-1 430	-1 393	-1 692	-1 668	-1 708
Health insurance: non-employed	..	..	..	-200	-2 103	-3 996	-2 768	-3 458	-3 180	-3 275
Health insurance: government	..	..	..	0	0	0	0	0	0	0
Soc. Security contr. employers: Penalties	..	..	..	-3 293	-1 490	-1 441	-2 020	-1 871	-1 725	-1 849
Soc. Security contr. Self-employed or non-employed: Penalties	..	..	..	-200	-157	-155	-193	-175	-118	-147
Licence for lorry transport	..	..	..	0	-1	-1	-1	0	0	0
Highway fee	..	..	..	-1 753	-2 429	-3 061	-4 397	-5 384	-4 930	-5 356
Other environmental fees	..	..	..	0	0	-105	0	0	0	0
Levy on loterry revenue	..	..	..	0	0	-187	0	0	0	0
Value added taxes	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	0	-127	451	118	272	1 734	-722
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	1 099	974	661	386	578	537	573
Miscellaneous differences	..	..	..	2 162	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	768 206	1 305 004	1 273 971	1 512 755	1 992 183	1 964 755	2 098 770
Imputed social contributions	..	..	..	423	299	600	1 027	1 867	3 179	3 557
National Accounts: Taxes and all social contributions	..	..	..	768 629	1 305 303	1 274 571	1 513 782	1 994 050	1 967 934	2 102 327

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	20 821	166 358	382 232	623 911	809 988	813 972	957 281	1 094 118	1 107 430	1 218 551
Total tax revenue exclusive of taxes collected for the EU	..	..	379 547	621 274	806 337	810 697	953 963	1 090 990	1 104 341	1 214 838
1000 Taxes on income, profits and capital gains	9 712	92 404	233 739	383 244	486 845	500 276	605 698	706 131	716 412	804 314
1100 Of individuals	8 758	86 958	206 478	328 532	427 412	422 685	525 144	569 897	600 426	639 755
1110 On income and profits	8 758	86 909	206 335	328 305	427 070	422 364	524 856	569 673	600 160	639 439
Central government income tax	5 020	33 351	91 638	77 491	155 540	124 943	169 059	198 398	207 809	226 638
County income tax	0	10 742	31 361	56 135	0	0	0	0	0	0
Municipality income tax	2 948	33 555	77 571	121 975	173 114	193 111	220 815	247 730	263 024	278 357
Seaman's income tax	66	457	0	0	0	0	0	0	0	0
Old-age pension fund contributions	592	2 163	0	0	0	0	0	0	0	0
Social pension fund contributions	0	3 340	0	0	0	0	0	0	0	0
Sickness benefit fund contributions	0	1 804	0	0	0	0	0	0	0	0
Pension schemes and annuity insurance	22	355	2 627	6 923	8 948	9 842	22 842	5 555	5 705	5 897
Special income tax	101	1 054	2 810	0	0	0	0	0	0	0
Duty on canceled pension schemes	9	82	0	0	0	0	0	0	0	0
Duty on feed rent increases	0	8	5	0	0	0	0	0	0	0
Duty on employees' remuneration compens. fund releases	0	0	325	654	1 144	982	11 177	2 406	2 293	1 919
Duty on interest on consumer loans	0	0	0	0	0	0	0	0	0	0
Labour market contributions	0	0	0	56 729	76 609	80 863	87 359	100 814	106 254	112 439
Imputed income from owner-occupied dwelling	0	0	0	8 399	11 716	12 623	13 604	14 770	15 076	14 188
1120 On capital gains	0	49	144	226	343	321	289	224	267	316
Tax on winnings from lotteries, pools, etc.	..	49	144	226	343	321	289	224	267	316
1200 Corporate	954	5 446	14 660	42 279	54 871	41 057	57 723	72 820	67 720	100 781
1210 On profits	954	5 446	14 660	42 279	54 871	41 057	57 723	72 820	67 720	100 781
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	12 601	12 434	4 562	36 535	22 832	63 414	48 265	63 778
2000 Social security contributions	690	710	101	8 453	1 286	1 815	1 378	991	1 359	1 541
2100 Employees	567	1	98	8 209	1 057	900	826	684	751	736
Sickness benefit fund contributions	30	0	0	0	0	0	0	0	0	0
Sickday benefit contributions, ordinary	534	0	0	0	0	0	0	0	0	0
Sickday benefit contributions, special	3	0	0	0	0	0	0	0	0	0
Contribution to merchant marine's welf. board	0	1	1	0	0	0	0	0	0	0
Special pension scheme savings	0	0	0	6 846	0	0	0	0	0	0
Contr. to pension funds from officials in companies	0	0	0	879	555	450	438	355	402	428
Contr. to pension funds from officials in non-profit institutions	0	0	96	485	502	450	388	328	349	308
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	123	709	3	244	229	914	552	308	609	806
Unemployment insurance contributions	41	598	0	0	0	0	0	0	0	0
Disablement insurance contributions	21	58	0	0	0	0	0	0	0	0
Sickness benefit fund contributions	61	0	0	0	0	0	0	0	0	0
Contribution to employee's wage guarantee fund	0	50	0	241	227	908	542	305	601	802
Contribution to merchant marine's welf. board	0	1	1	0	0	0	0	0	0	0
Shipping owners contr. sickness assist. seamen	0	1	2	3	2	6	10	3	8	4
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	2 494	2 258	3 975	4 160	5 894	6 534	4 203	6 615
4000 Taxes on property	1 691	9 806	16 269	20 738	31 556	33 533	39 169	46 352	45 629	47 605
4100 Recurrent taxes on immovable property	1 029	5 676	8 891	13 565	18 996	24 161	28 085	30 567	31 581	32 432
Central government land tax	130	264	0	0	0	0	0	0	0	0
County land tax	169	2 315	2 915	4 070	0	0	0	0	0	0
Municipal land tax	408	2 257	4 123	7 049	15 601	19 645	24 707	27 433	28 440	29 270
Centr. Govt. fixed tax on real property	32	11	0	0	0	0	0	0	0	0
County fixed tax on real property	45	0	0	0	0	0	0	0	0	0
Municipal fixed tax on real property	190	91	0	0	0	0	0	0	0	0
County duty on land (public property)	4	22	22	25	0	0	0	0	0	0
County duty on buildings (public property)	0	53	88	97	0	0	0	0	0	0
Municipal duty on land (public property)	26	103	244	383	393	434	364	333	332	332
Municipal duty on buildings (residential)	0	195	335	381	757	814	599	556	567	575
Municipal duty on buildings (business)	25	366	1 165	1 560	2 244	3 269	2 416	2 245	2 242	2 255
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	306	963	934	0	0	0	0	0	0	0
4210 Individual	306	963	934	..	..	..	..	..	..	..
4220 Corporate	0	0	0	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	137	738	2 197	2 863	3 896	3 646	5 177	8 571	6 676	6 616
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	219	2 313	4 166	4 171	8 659	5 726	5 907	7 214	7 372	8 557
Stamp duties	214	2 243	2 829	4 125	8 574	5 695	5 879	7 165	7 313	8 500
Duty on share capital creation	0	32	500	0	0	0	0	0	0	0
Duty to land registry office	5	38	28	46	85	30	28	49	59	57
Duty on transfers of shares	0	0	809	0	0	0	0	0	0	0
4500 Non-recurrent taxes	0	116	81	140	6	0	0	0	0	0
4510 On net wealth	..	0	0	0	0	0	..	..	..	..
4520 Other non-recurrent taxes	..	116	81	140	6	0	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	8 727	63 437	129 630	208 826	286 136	273 982	304 823	333 822	339 569	358 198
5100 Taxes on production, sale, transfer, etc.	8 239	60 545	123 645	197 991	267 325	254 303	281 109	308 401	314 887	334 358
5110 General taxes	2 139	37 727	80 650	121 955	174 639	171 583	191 479	223 180	231 650	251 166
5111 Value added taxes	2 139	37 727	72 120	121 955	174 639	171 583	191 479	223 180	231 650	251 166
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	8 530	0	0	0	0	0	0	0
Labour market contrib. concerning imports	..	..	4 903	..	..	..	..	..	..	..
Labour market contrib. concerning value added	..	..	3 627	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	6 100	22 817	42 995	76 036	92 686	82 720	89 630	85 221	83 237	83 192
5121 Excise duties	5 466	20 473	38 339	68 977	82 861	74 032	81 893	76 758	75 482	74 371
Duty on petrol	1 016	3 713	5 637	10 005	9 154	8 029	7 348	7 658	7 055	7 367
Motor vehicle registration duty	818	2 989	7 917	13 858	24 289	13 586	17 988	20 307	18 683	16 381
Cigarettes and tobacco duties	1 469	4 472	6 516	7 489	7 201	8 283	7 658	7 830	8 809	9 149
Duties on cigars, cheroots and cigarillos	234	220	128	80	40	32	113	46	51	52
Sale of revenue labels	0	3	10	13	13	5	4	0	0	0
Sales duties on chocolate and sugar	254	331	801	1 205	1 289	1 470	2 156	2 191	2 285	2 410
Raw material duty on chocolate and sugar	11	14	54	60	93	144	187	94	0	0
Special tax on chocolate and sugar	0	2	13	76	46	51	103	93	121	109
Duty on ice-cream	33	58	135	168	180	201	297	356	408	393
Duty on coffee	5	249	224	266	250	243	280	277	274	284
Duty on mineral water	68	195	466	505	418	383	0	0	0	0
Duty on beer	622	1 983	3 100	1 510	1 080	895	916	810	781	846
Duty on wine	122	611	1 448	1 166	1 032	1 071	1 764	1 664	1 803	1 822
Duty on spirits	412	1 432	1 982	1 756	1 213	1 028	1 201	1 205	1 179	1 330
Duty on restaurant sales of alcoholic bev.	150	0	0	0	0	0	0	0	0	0
Duty on wireless sets	55	67	0	0	0	0	0	0	0	0
Duty on television sets	0	93	-18	0	0	0	0	0	0	0
Duty on video recorders	0	17	-15	0	0	0	0	0	0	0
Duty on major household appliances	0	199	-10	0	0	0	0	0	0	0
Duty on grammophone records	10	46	84	0	0	0	0	0	0	0
Duty on playing cards	1	2	0	0	0	0	0	0	0	0
Duty on matches	5	3	-1	0	0	0	0	0	0	0
Duty on lighters	1	8	-4	0	0	0	0	0	0	0
Duty on electric bulbs	36	67	152	176	211	117	86	42	38	33
Duty on perfumery and toilet articles	91	214	506	0	0	0	0	0	0	0
Duty on almanacs	3	0	0	0	0	0	0	0	0	0
Duty on salmon	0	1	0	0	0	0	0	0	0	0
Duty on paper and cardboard	45	0	0	0	0	0	0	0	0	0
Duty on sugar	0	174	-8	0	0	0	0	0	0	0
Duty on tea	0	12	10	8	8	8	8	0	0	0
Duty on electricity	0	1 222	4 317	7 430	8 665	10 195	11 501	11 178	11 203	11 693
Duty on certain oil products	0	1 719	2 938	6 757	8 549	8 623	9 347	9 971	9 467	10 171
Duty on certain retail containers	0	100	397	594	727	706	316	244	132	146
Duty on gas	0	56	47	0	0	0	0	0	0	0
Duty on extraction and import of raw materials	0	16	129	172	220	119	148	163	183	200
Duty on disposable tableware	0	0	72	65	126	120	138	140	267	303
Duty on insecticides, herbicides, etc.	0	0	13	366	449	466	598	590	563	614
Duty on videotapes	0	0	0	0	0	0	0	0	0	0
Duty on coal, etc.	0	0	849	1 217	1 450	2 587	2 255	1 766	1 600	1 797
Other duties on goods and services	5	186	20	53	147	189	186	178	136	127
Duty on waste	0	0	404	1 025	1 225	51	130	120	158	193
Duty on CFC	0	0	27	0	53	56	65	45	41	52
Duty on CO2	0	0	0	4 883	5 108	5 822	3 652	3 565	3 306	3 502
Duty on cigarette paper	0	0	0	68	32	28	38	32	30	28
Duty on rechargeable Ni-Cd batteries	0	0	0	21	17	4	2	1	1	1
Duty on piped water	0	0	0	1 357	1 371	1 334	1 688	1 673	1 687	1 704
Duty on carrier bags made of paper, plastic, etc.	0	0	0	178	210	201	208	166	324	307
Duty on tires	0	0	0	29	45	62	57	47	56	54
Duty on sulphur	0	0	0	165	108	48	42	33	35	38
Duty on chlorinated solvents	0	0	0	2	0	0	0	0	0	0
Duty on natural gas	0	0	0	2 532	3 375	4 524	3 160	2 781	2 784	2 934
Duty on nitrogen	0	0	0	30	27	26	17	14	15	22
Duty on specific growth stimulants	0	0	0	0	0	0	0	0	0	0
Duty on PVC-film	0	0	0	7	12	11	11	0	0	17
Duty on PVC and phathalates	0	0	0	31	42	23	19	0	0	17
Duty on lead accumulators	0	0	0	14	0	0	0	0	0	0
Duty on mineral phosphorus	0	0	0	0	51	51	52	25	0	0
Surcharge on alcoholic soft drinks	0	0	0	0	17	26	33	0	0	0
Duty on nitrogen oxides	0	0	0	0	0	212	820	152	155	165
Duty on saturated fat	0	0	0	0	0	0	0	0	0	0
Duty on PSO (Public Service Obligations)	0	0	0	3 641	4 319	3 004	7 302	1 301	1 853	114
Duty on nicotine products etc.	..	..	..	..	..	..	..	..	..	..
Energy producers payback in relation to extraordinary high energy prices	..	..	..	..	..	..	..	..	..	..
5122 Profits of fiscal monopolies	16	183	404	1 402	1 648	1 481	1 230	1 989	1 574	1 631
5123 Customs and import duties	556	1 113	1 849	2 325	3 282	3 242	3 285	3 129	3 089	3 713
Customs duties	0	1 032	1 779	2 325	3 282	3 242	3 285	3 129	3 089	3 713
Temporary import surcharge	556	0	0	0	0	0	0	0	0	0
Import duties on agricultural produce	0	81	70	0	0	0	0	0	0	0
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	62	771	1 567	3 019	4 525	3 932	3 189	3 346	3 092	3 476
Sales tax on gambling stakes races	17	28	20	12	18	16	14	0	0	0
Tax on football pools	31	152	284	942	1 143	1 071	0	0	0	0
Tax on cinema tickets	14	0	0	0	0	0	0	0	0	0
Duty on motor vehicle compl. insurance	0	470	923	1 327	2 104	1 854	1 529	1 478	1 444	1 421
Duty on insurance on pleasure boats	0	13	57	66	100	122	126	93	104	105
Duty on charter flight	0	109	283	0	0	0	0	0	0	0
Turnover tax on 6-win horse race betting	0	0	0	0	0	0	0	0	0	0
Duty on casinos	0	0	0	180	261	173	200	198	132	117
Passenger duty	0	0	0	477	6	0	0	0	0	0
Duty on the Danish State Lottery	0	0	0	16	35	41	44	44	45	45
Duty on slot machines	0	0	0	0	858	656	618	569	414	328
Duty on gambling	0	0	0	0	0	0	397	490	459	681
Duty on online casinos	0	0	0	0	0	0	261	475	495	780
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	277	837	312	370	33	33	0	0	0
Duty paid to ECSC	..	4	5	0	0	0	0	..	..	..
Sugar storing duty	..	83	113	62	0	0	0	..	..	..
Duty on the production of sugar	..	81	145	249	-26	33	33	..	..	..
Duty on milk co-reponsibility levy	..	109	255	0	0	0	0	..	..	..
Grain co-reponsibility levy	..	0	319	0	0	0	0	..	..	..
Restructuring scheme for EU sugar system	..	0	0	0	397	0	0	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	488	2 893	4 410	7 468	14 088	14 731	16 537	16 099	15 076	13 864
5210 Recurrent taxes	488	2 893	4 410	7 468	14 088	14 731	16 171	14 859	13 836	12 624
5211 Paid by households: motor vehicles	199	1 874	2 922	5 485	7 105	7 614	8 136	7 298	7 177	7 216
Weight duty automobiles	199	1 874	2 922	5 318	6 954	7 467	7 859	7 048	6 917	6 955
Recycling fee on cars	0	0	0	167	151	147	277	251	259	261
5212 Paid by others: motor vehicles	287	1 014	1 441	1 919	3 125	2 980	3 483	3 935	3 908	4 085
Weight duty automobiles	287	1 014	1 441	1 612	2 652	2 611	3 088	3 416	3 352	3 514
Road charges	0	0	0	307	473	370	395	519	555	571
5213 Paid in respect of other goods	2	5	47	64	3 858	4 137	4 552	3 626	2 752	1 323
5220 Non-recurrent taxes	0	0	0	0	0	0	365	1 240	1 240	1 241
5300 Unallocable between 5100 and 5200	0	0	1 575	3 368	4 724	4 948	7 177	9 322	9 606	9 976
6000 Other taxes	0	0	0	391	190	206	320	289	258	278
6100 Paid solely by business	..	..	..	391	190	206	320	289	258	278
6200 Other	..	..	..	0	0	0	0	0	0	0
Memorandum item
Customs duties collected on behalf of the EU	..	..	1 779	2 325	3 282	3 242	3 285	3 129	3 089	3 713
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	..	..	4 960	4 228	3 099	3 026	3 026
Tax expenditure component	..	..	..	..	..	4 712	4 016	2 944	2 875	2 874
Transfer component	..	..	..	..	..	248	211	155	151	151
Non-wastable tax credits against 1210	..	..	..	..	..	0	0	0	0	0
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	..	..	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	20 821	166 358	382 232	623 911	809 988	813 972	957 281	1 094 118	1 107 430	1 218 551
Conciliation with National Accounts
Additional taxes included in National Accounts	0	0	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	0	0	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	0	0	0	0	0	4 712	4 016	2 944	2 875	2 874
Capital transfer for uncollected revenue	0	-1 374	-2 387	-1 917	-2 726	-3 475	-19 396	-10 370	-10 754	-8 927
Voluntary social security contributions	0	1 673	8 087	16 633	17 061	17 192	14 721	14 792	14 873	15 277
Miscellaneous differences	0	0	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	20 821	166 657	387 932	638 626	824 323	832 401	956 623	1 101 485	1 114 424	1 227 775
Imputed social contributions	0	5 958	4 592	6 223	5 693	5 356	4 067	3 227	3 094	3 026
National Accounts: Taxes and all social contributions	20 821	172 615	392 525	644 849	830 017	837 758	960 690	1 104 712	1 117 518	1 230 801

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	..	..	..	1 919	5 082	4 894	6 874	9 298	9 134	10 536
Total tax revenue exclusive of taxes collected for the EU	..	..	..	1 919	5 047	4 870	6 840	9 239	9 084	10 462
1000 Taxes on income, profits and capital gains	..	..	..	476	1 197	970	1 607	2 041	2 102	2 627
1100 Of individuals	..	..	..	421	936	776	1 182	1 532	1 652	2 146
1110 On income and profits	..	..	..	421	936	776	1 182	1 532	1 652	2 146
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	55	261	194	424	509	450	481
1210 On profits	..	..	..	55	65	35	38	94	82	96
1220 On capital gains	..	..	..	0	196	159	386	416	368	386
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	674	1 683	1 879	2 300	3 256	3 331	3 652
2100 Employees	..	..	..	0	28	116	99	136	139	150
2110 On a payroll basis	..	..	..	..	28	116	99	136	139	150
2120 On an income tax basis	..	..	..	..	0	0	0	0	0	0
2200 Employers	..	..	..	662	1 635	1 742	2 181	3 101	2 974	3 280
2210 On a payroll basis	..	..	..	662	1 635	1 742	2 181	3 101	2 974	3 280
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	..	..	12	21	21	20	20	217	221
2310 On a payroll basis	..	..	..	12	21	21	20	20	217	221
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	..	..	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	24	35	51	58	58	58	59
4100 Recurrent taxes on immovable property	..	..	..	24	35	51	58	58	58	59
Land tax	..	..	..	24	35	51	58	58	58	59
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	0	0	0	0	0	0	0
4500 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	745	2 166	1 993	2 909	3 943	3 643	4 198
5100 Taxes on production, sale, transfer, etc.	..	..	..	723	2 099	1 938	2 829	3 725	3 438	3 994
5110 General taxes	..	..	..	521	1 423	1 263	1 873	2 483	2 439	2 877
5111 Value added taxes	..	..	..	520	1 423	1 257	1 873	2 483	2 439	2 877
5112 Sales tax	..	..	..	0	0	6	0	0	0	0
5113 Other	..	..	..	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	202	675	675	956	1 243	999	1 117
5121 Excise duties	..	..	..	183	577	619	869	1 128	897	981
Alcohol	..	..	..	62	153	154	207	225	211	223
Tobacco	..	..	..	36	134	91	183	231	231	242
Fuel	..	..	..	76	290	343	444	638	437	507
Motor vehicle	..	..	..	9	0	0	0	0	0	0
Package	..	..	..	0	0	0	1	0	0	0
Fur	..	..	..	0	0	0	0	0	0	0
Electricity	..	..	..	0	0	31	34	34	18	8
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	2	35	24	34	52	42	62
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	17	64	33	53	62	60	73
Gambling tax	..	..	..	7	30	21	23	30	28	33
Advertising tax	..	..	..	1	3	2	4	6	5	7
Postal service payment	..	..	..	0	0	0	0	0	0	0
Liquid fuel stockpiling fee	..	..	..	0	2	5	5	5	4	5
Contributions to the Guarantee Fund	..	..	..	9	29	5	20	21	23	28
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	22	68	55	80	217	204	204
5210 Recurrent taxes	..	..	..	22	68	55	73	77	61	62
Car registration fee	..	..	..	2	5	4	7	8	6	8
Heavy vehicle tax	..	..	..	0	4	4	5	5	5	5
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	20	58	47	61	64	50	49
Business and professional licenses	..	..	..	3	2	1	1	4	4	5
Pollution fee	..	..	..	10	44	31	44	44	29	25
Specific use of water	..	..	..	4	9	13	13	13	14	14
Fees for closure of roads, streets and squares	..	..	..	0	1	1	2	2	2	2
Fishing fees	..	..	..	1	1	1	2	2	2	2
Tax on motor vehicle	..	..	..	2	0	0	0	0	0	0
Boat tax	..	..	..	0	0	0	0	0	0	0
Animal tax	..	..	..	0	0	0	0	0	0	0
5220 Non-recurrent taxes	..	..	..	0	0	0	7	140	143	142
Revenue from the sale of emission permits	..	..	..	..	..	..	7	140	143	142
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Other taxes	..	..	..	..	..	..	..	..	..	..
Memorandum item
Customs duties collected on behalf of the EU	..	..	..	..	35	24	34	52	42	62
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	..	7	8	12
Total tax revenue on cash basis	..	..	..	1 907	5 003	4 921	6 848	9 195	9 204	10 426
Total tax revenue on accrual basis	..	..	..	1 919	5 082	4 894	6 874	9 298	9 134	10 536
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	1 919	5 082	4 894	6 874	9 298	9 134	10 536
Imputed social contributions	..	..	..	4	20	30	49	73	86	95
National Accounts: Taxes and all social contributions	..	..	..	1 922	5 102	4 924	6 923	9 371	9 220	10 631

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	1 362	11 895	39 052	62 435	77 447	76 315	92 003	101 439	99 610	108 314
Total tax revenue exclusive of taxes collected for the EU	..	..	39 052	62 296	77 247	76 163	91 760	101 036	99 201	107 839
1000 Taxes on income, profits and capital gains	564	4 654	15 323	26 910	30 358	27 104	32 371	35 470	34 962	39 115
1100 Of individuals	453	4 248	13 562	19 118	23 396	22 545	27 824	29 401	29 873	32 270
1110 On income and profits	453	4 234	13 520	19 118	23 396	22 545	27 824	29 401	29 873	32 270
Tax on income	125	1 827	5 917	9 036	9 086	6 465	9 138	9 986	9 360	11 417
The final withdrawal tax on interest income	0	0	0	92	254	205	110	39	36	26
Communal tax	279	2 376	7 603	9 990	14 056	15 875	18 576	19 376	20 477	20 827
Seaman's tax	3	31	0	0	0	0	0	0	0	0
National pension contributions	32	0	0	0	0	0	0	0	0	0
National health insurance contributions	15	0	0	0	0	0	0	0	0	0
1120 On capital gains	0	14	42	0	0	0	0	0	0	0
Tax on lottery prizes	..	14	42	..	..	..	..	..	..	..
1200 Corporate	111	405	1 761	7 792	6 962	4 559	4 547	6 069	5 089	6 845
1210 On profits	111	405	1 761	7 792	6 962	4 559	4 547	6 069	5 089	6 845
Tax on income	72	202	1 001	4 758	5 298	2 972	2 761	4 151	2 933	3 797
Communal tax	36	187	699	2 900	1 541	1 471	1 668	1 918	2 156	3 048
Church tax	3	16	61	134	123	116	118	0	0	0
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	93	2 776	10 012	15 756	21 384	22 648	26 639	28 295	27 326	30 186
2100 Employees	1	394	1 152	2 926	4 050	4 710	6 364	8 546	8 553	9 133
For employment pension schemes	1	10	23	2 120	2 950	3 386	4 714	6 078	6 239	6 546
For unemployment schemes	0	0	0	435	369	267	489	1 379	1 072	1 239
2110 On a payroll basis	..	10	23	2 565	3 319	3 653	5 203	7 457	7 311	7 785
2120 On an income tax basis	..	384	1 129	361	731	1 057	1 161	1 089	1 242	1 348
National pension contributions	..	251	502	2	0	0	0	0	0	0
National health insurance contributions	..	133	627	359	731	1 057	1 161	1 089	1 242	1 348
2200 Employers	93	2 230	8 127	11 571	15 715	16 041	18 232	17 778	16 704	18 890
For national pension schemes	29	685	1 502	1 566	1 331	0	0	0	0	0
For national health insurance	10	244	792	839	1 142	1 590	1 662	694	1 197	1 445
For unemployment schemes	3	106	206	1 143	1 346	1 377	1 676	1 260	1 006	1 172
For employment pension schemes	50	1 195	5 627	8 023	11 896	13 074	14 894	15 824	14 501	16 273
For accident and group life insurance premiums	0	0	0	0	0	0	0	0	0	0
2210 On a payroll basis	..	2 230	8 127	11 571	15 715	16 041	18 232	17 778	16 704	18 890
2220 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	0	152	733	1 259	1 619	1 897	2 043	1 971	2 069	2 163
For employment pension schemes	..	84	394	576	817	932	1 269	1 245	1 241	1 246
2310 On a payroll basis	..	84	394	576	817	932	1 269	1 245	1 241	1 246
2320 On an income tax basis	..	68	339	683	802	965	774	726	828	917
National pension contributions	..	43	151	5	0	0	0	0	0	0
National health insurance contributions	..	25	188	678	802	965	774	726	828	917
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	70	22	0	0	0	0	0	0	0	0
Soc. Sec. contr. for children allowance	70	22	..	..	..	..	..	..	..	..
4000 Taxes on property	54	221	956	1 518	2 012	2 087	3 017	3 477	3 569	3 788
4100 Recurrent taxes on immovable property	0	0	76	570	855	1 169	1 603	1 871	1 950	1 960
4110 Households	..	..	46	273	405	576	733	860	899	904
4120 Others	..	..	30	297	450	593	870	1 011	1 051	1 056
4200 Recurrent taxes on net wealth	24	24	27	179	0	0	0	0	0	0
4210 Individual	11	23	25	175	..	..	..	..	..	..
4220 Corporate	13	2	2	4	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	3	26	146	368	459	387	631	749	797	826
4310 Estate and inheritance taxes	3	21	121	307	384	324	528	612	650	662
4320 Gift taxes	1	5	25	61	75	63	103	137	147	164
4400 Taxes on financial and capital transactions	27	170	707	401	698	531	783	857	822	1 002
Stamp duty excluded entertainment	27	170	688	-20	0	0	0	0	0	0
Credit tax	0	0	19	0	0	0	0	0	0	0
Transfer tax	0	0	0	421	698	531	783	857	822	1 002
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	578	4 202	12 711	18 221	23 624	24 407	29 895	34 146	33 680	35 117
5100 Taxes on production, sale, transfer, etc.	570	4 158	12 555	17 781	22 953	23 642	28 836	32 667	32 224	33 680
5110 General taxes	251	2 062	7 519	10 869	15 207	15 533	18 974	21 974	22 005	23 551
5111 Value added taxes	251	2 062	7 519	10 869	15 207	15 533	18 974	21 974	22 005	23 551
Value added taxes	251	2 062	7 519	9 616	13 657	13 691	16 680	18 929	18 802	20 226
VAT repayments of local government	0	0	0	849	1 550	1 842	2 294	3 045	3 203	3 325
Social Insur. Institutions' part of VAT revenue	0	0	0	404	0	0	0	0	0	0
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
Suppl. sales tax on consumer durables	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	319	2 096	5 036	6 912	7 746	8 109	9 862	10 693	10 219	10 129
5121 Excise duties	183	1 615	3 813	5 613	6 013	6 286	7 678	8 118	8 006	7 834
Excise on tobacco products	52	206	473	561	622	655	885	1 019	1 054	1 019
Excise on sweetments	6	23	26	0	0	0	0	0	0	0
Excise on medium, strong beer	3	109	419	0	0	0	0	0	0	0
Excise on non-alcoholic beverages	2	17	22	32	35	37	250	180	209	221
Excise on certain foodstuffs	3	218	36	0	0	0	0	0	0	0
Excise on liquid fuels	58	504	986	2 583	2 907	3 167	4 054	4 294	4 253	4 272
Excise on motor cars	28	238	697	1 059	1 217	941	882	886	713	515
Tax on alcoholic beverages	29	353	813	1 239	1 016	1 279	1 356	1 483	1 521	1 543
Levies on pharmacy	2	16	46	85	113	122	165	188	198	202
Levies for price reduction on butter	0	3	0	0	0	0	0	0	0	0
Levies for marketing of milk	0	12	58	0	0	0	0	0	0	0
Excise on margarines	0	18	55	0	0	0	0	0	0	0
Stock-building levies on liquid fuels	0	15	44	46	50	48	43	43	40	44
Excise on sugar products	0	18	34	0	0	0	0	0	0	0
Excise on feeding stuffs	0	0	0	0	0	0	0	0	0	0
Excise on fertilizers	0	21	21	0	0	0	0	0	0	0
Excise on oil-based concentrated feed	0	1	0	0	0	0	0	0	0	0
Excise on protein feed	0	0	0	0	0	0	0	0	0	0
Equalization fee agricultural products	0	8	29	0	0	0	0	0	0	0
Excise on albumen	0	0	30	0	0	0	0	0	0	0
Tax on electricity	0	65	0	0	0	0	0	0	0	0
Oil damage levy	0	0	7	5	8	20	24	7	2	0
Oil waste levy	0	0	4	3	4	4	4	4	0	0
Price difference compensations	0	-231	0	0	0	0	0	0	0	0
The milk quota charge	0	0	6	0	0	0	0	0	0	0
Levies for marketing of special agric. prod.	0	0	0	0	0	0	0	0	0	0
Excise on phosphorous fertilizers	0	0	7	0	0	0	0	0	0	0
Excise on certain beverage packages	0	0	0	0	41	13	15	14	16	18
5122 Profits of fiscal monopolies	38	86	202	0	0	0	0	0	0	0
Excess profits on alcohol	38	86	202	..	..	..	..	..	..	..
5123 Customs and import duties	88	235	423	130	199	151	166	187	174	205
Import duties	62	126	232	0	0	0	0	0	0	0
Import levies on agricultural products	26	6	12	0	0	0	0	0	0	0
Local import duties (Town dues)	1	0	0	0	0	0	0	0	0	0
Import levies price stabilisation fund	0	3	0	0	0	0	0	0	0	0
Agricultural levies	0	0	0	0	0	0	0	0	0	0
Equalization tax	0	100	179	0	0	0	0	0	0	0
Custom duties	..	..	0	130	199	151	166	187	174	205
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
Export duties	..	..	..	..	..	..	..	..	..	..
Levies on export	..	..	..	..	..	..	..	..	..	..
Counter-cyclical tax exports	..	..	..	..	..	..	..	..	..	..
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
Investment tax on buildings	..	..	..	..	..	..	..	..	..	..
5126 Taxes on specific services	9	161	598	1 160	1 533	1 671	2 017	2 388	2 039	2 090
Net revenue of betting	8	94	328	704	807	874	967	1 099	746	819
Tax on motion pictures	0	0	0	0	0	0	0	0	0	0
Stamp duties on entertainment	2	5	0	0	0	0	0	0	0	0
Fire protection levy	0	3	7	6	8	9	11	11	11	12
Tax on waste	0	0	0	33	56	42	32	3	7	3
Rail tax	0	0	0	0	18	18	6	0	0	0
Tax on insurance premiums	0	58	263	337	509	584	777	789	820	848
Tax on lottery prizes	0	0	0	80	135	144	222	217	163	67
Tax on telecommunications	0	0	0	0	0	0	0	0	0	0
Bank tax	0	0	0	0	0	0	-74	-3	-2	-1
Contributions to the Resolution Fund	..	..	0	0	0	0	76	216	235	270
Contributions to the Deposit Guarantee Fund	..	..	0	0	0	0	0	56	59	72
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
Tax on charter flights	..	..	..	..	..	..	..	..	..	..
5128 Other taxes	0	0	0	9	1	1	1	0	0	0
Sugar levy	..	..	..	9	1	1	1	..	..	..
Steel and coal levy	..	..	..	0	0	0	0	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	8	44	156	440	671	765	1 059	1 479	1 456	1 437
5210 Recurrent taxes	8	44	156	423	637	725	960	1 189	1 208	1 170
5211 Paid by households: motor vehicles	0	2	5	165	486	541	748	949	965	938
5212 Paid by others: motor vehicles	7	32	135	235	126	150	182	201	203	196
5213 Paid in respect of other goods	1	10	16	23	25	34	30	39	40	36
Dog licenses	1	2	4	5	3	2	1	0	0	0
Hunting and fishing licenses	1	7	12	17	17	24	22	27	28	27
Seamens welfare and rescue levy	0	0	0	1	1	1	0	0	0	0
Nuclear energy research levy	0	0	0	0	4	7	7	12	12	9
5220 Non-recurrent taxes	0	0	0	17	34	40	99	290	248	267
Vehicle registration tax	..	..	..	17	34	40	36	27	27	29
Income from auction of emission allowances	..	..	..	0	0	0	63	263	221	238
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	2	21	50	30	69	69	81	51	73	108
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	2	21	50	30	69	69	81	51	73	108
Memorandum items
Customs duties collected on behalf of the EU	..	..	..	130	199	151	166	187	174	205
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	76	216	235	270
Total tax revenue on cash basis	1 362	11 895	39 396	61 638	77 110	76 176	91 846	101 219	98 048	107 070
Total tax revenue on accrual basis	..	..	39 052	62 435	77 447	76 315	92 003	101 439	99 610	108 314
Conciliation with National Accounts
Additional taxes included in National Accounts	..	0	0	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	0	0	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	0	0	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	0	0	0	0	0	0	0	0	0
Voluntary social security contributions	..	262	632	236	228	254	303	246	235	261
Miscellaneous differences	..	0	0	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	12 157	39 684	62 671	77 675	76 569	92 306	101 685	99 845	108 575
Imputed social contributions	..	513	688	30	0	0	0	..	..	..
National Accounts: Taxes and all social contributions	..	12 670	40 372	62 701	77 675	76 569	92 306	101 685	99 845	108 575

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	25 776	178 576	433 771	645 528	831 226	846 318	1 002 131	1 098 902	1 058 872	1 136 931
Total tax revenue exclusive of taxes collected for the EU	..	..	..	643 655	829 411	844 346	999 064	1 094 291	1 053 818	1 131 336
1000 Taxes on income, profits and capital gains	4 095	30 019	69 649	160 363	197 939	191 085	234 532	282 086	277 082	302 034
1100 Of individuals	2 736	20 734	46 272	115 885	141 405	144 165	188 357	227 806	223 271	238 609
1110 On income and profits	2 723	20 674	46 252	115 884	141 405	144 165	188 357	227 806	223 271	238 609
Tax on individual income	..	18 207	39 237	49 548	48 597	49 575	72 750	77 681	75 920	81 482
Tax on non business profits	..	51	189	293	559	446	927	979	694	981
Tax on financial assets	..	2 333	3 971	0	0	0	0	0	0	0
CSG, CRDS, social security contributions for the benefit of the FSV, FNAL and / or the FS	..	0	0	65 953	92 204	93 972	113 065	135 098	131 852	138 116
Flat-rate tax on precious metals	..	70	58	47	37	52	71	104	79	94
Tax on multiple wages	..	7	20	38	0	0	0	0	0	0
Solidarity levy	..	0	2 207	5	0	82	0	10 537	10 292	11 557
Others	..	6	571	0	8	38	1 544	3 407	4 434	6 379
1120 On capital gains	14	59	20	1	0	0	0	0	0	0
On capital gains	..	0	0	0	..	..	..	..	..	..
Levies on construction profits	..	59	20	1	..	..	..	..	..	..
1200 Corporate	1 358	9 158	23 117	44 478	56 534	46 920	46 175	54 280	53 811	63 425
1210 On profits	1 358	9 158	23 117	44 478	56 534	46 920	46 175	54 280	53 811	63 425
Corporations' tax (excluding tax credits to reduce or remove the taxation)	..	8 524	20 804	39 755	51 063	39 095	39 579	48 670	49 942	58 403
3% tax on dividends	..	0	0	0	0	0	2 165	0	0	0
Tax on financial assets	..	487	1 333	1 460	3 492	5 952	3 325	4 339	1 575	3 395
Precount on distributed profits (exceptional levy of 25% since 2005)	..	36	247	1 135	88	28	4	-131	0	0
Exceptional levies on temporary work corporations	..	0	0	0	0	0	0	0	0	0
Social contribution on corporation profits	..	0	0	589	158	842	971	1 240	1 171	1 042
Annual flat-rate tax	..	111	658	1 484	1 656	599	4	1	1	1
Exceptionnal levies on insurances	..	0	61	55	64	94	127	161	1 122	584
Inframarginal rent caps on electricity production	..	..	..	..	..	..	..	..	..	..
Other	..	0	14	0	13	310	0	0	0	0
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	127	260	0	0	0	0	0	0	0
2000 Social security contributions	8 804	76 235	191 141	231 875	307 663	323 816	370 375	363 817	348 335	374 574
2100 Employees	1 701	19 851	57 347	57 686	76 815	78 268	93 767	87 940	84 244	90 835
Actual cotisations	0	19 851	57 347	57 686	76 815	78 268	93 767	87 940	84 244	90 835
2110 On a payroll basis	0	0	0	57 686	76 815	78 268	93 767	87 940	84 244	90 835
2120 On an income tax basis	0	0	0	0	0	0	0	0	0	0
2200 Employers	6 525	50 742	118 079	159 476	208 688	219 687	248 173	247 437	236 893	255 092
Actual cotisations	0	50 742	118 079	159 476	208 688	219 687	248 173	247 437	236 893	255 092
2210 On a payroll basis	0	0	0	159 476	208 688	219 687	248 173	247 437	236 893	255 092
2220 On an income tax basis	0	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	578	5 642	15 714	14 713	22 160	25 861	28 435	28 440	27 198	28 647
Actual cotisations	..	5 642	15 714	14 713	22 160	25 861	28 435	28 440	27 198	28 647
2310 On a payroll basis	0	0	0	14 713	22 160	25 861	28 435	28 440	27 198	28 647
2320 On an income tax basis	0	0	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	0	0	0	..	..	..	..	..	..	..
2420 On an income tax basis	0	0	0	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	1 189	3 935	8 254	14 916	22 874	26 926	34 574	43 522	43 656	46 362
Tax on wages	0	2 413	5 208	7 583	10 272	11 440	13 165	13 533	14 537	15 380
Corporate social contributions	0	0	0	0	0	657	5 019	5 251	5 428	5 137
Apprenticeship tax	0	172	101	102	964	1 130	1 436	3 758	0	0
Tax benefitting the wage garantee scheme (AGS): royalties for concessions, patents, licenses, trademarks, processes, rights and similar values	0	263	379	551	736	1 759	1 479	841	798	865
Tax on vocational training	0	236	30	97	19	13	17	5 447	8 442	9 092
Tax benefitting the FNAL: ACOSS (employer contributions)	0	120	754	1 506	2 412	2 465	2 929	2 855	2 978	3 647
Tax benefitting the transports union	0	731	1 600	3 786	5 738	6 344	7 842	9 402	9 185	9 795
Payment benefitting the UNEDIC	0	0	23	24	0	0	0	0	0	0
Tax on re-employed pensioners income	0	0	0	0	0	0	0	0	0	0
Providence contribution	0	0	0	415	773	1 120	415	331	283	312
Others	0	0	159	851	100	81	27	26	11	17
Taxes benefitting the national solidarity fund for autonomy (CNSA)	0	0	0	0	1 860	1 917	1 891	2 049	1 993	2 114
Employers' contribution to the early retirement of asbestos workers regime (FCAATA)	0	0	0	0	0	0	0	0	0	0
Exceptional levy on high wages	0	0	0	0	0	0	354	29	1	3
4000 Taxes on property	1 105	8 591	27 434	44 070	65 318	70 613	89 311	94 802	91 679	95 743
4100 Recurrent taxes on immovable property	506	5 358	14 808	27 340	39 875	47 589	57 431	57 572	54 847	51 085
4110 Households	198	4 454	11 493	20 186	30 584	36 480	43 861	42 235	39 231	36 923
Council tax	0	2 306	5 100	8 366	12 433	15 254	18 424	13 928	10 456	7 312
Tax on real-estate properties	0	1 034	4 040	8 460	11 983	14 403	17 557	19 936	20 309	20 802
Waste collection tax	0	534	1 219	3 103	5 117	5 699	6 567	7 027	7 155	7 449
Tax on non-developped land	0	506	979	172	851	919	980	998	1 001	1 011
Chamber of Agriculture tax	0	0	0	53	59	61	61	56	55	55
Street-cleaning tax	0	0	0	68	74	75	109	112	111	115
Other taxes	0	74	156	-36	67	69	163	178	144	179
4120 Others	308	904	3 315	7 154	9 291	11 109	13 570	15 337	15 616	14 162
Tax on real-estate properties	0	759	3 032	6 256	9 054	10 865	13 246	15 039	15 321	13 871
Tax on non-developped land	0	127	245	688	0	0	0	0	0	0
Chamber of Agriculture tax	0	18	39	210	237	244	242	222	219	219
Other taxes	0	0	0	0	0	0	82	76	76	72
4200 Recurrent taxes on net wealth	0	0	2 615	2 440	4 390	4 461	5 224	2 054	1 999	2 084
4210 Individual	..	..	938	2 440	4 390	4 461	5 224	2 054	1 999	2 084
4220 Corporate	..	..	1 677	0	0	0	0	0	0	0
4300 Estate, inheritance and gift taxes	145	1 010	4 124	6 907	8 910	7 738	12 317	15 252	15 039	18 624
4310 Estate and inheritance taxes	140	875	3 490	5 508	7 853	6 862	10 690	12 311	12 578	14 772
Inheritance taxes	0	861	3 453	5 428	7 794	6 806	10 540	12 208	12 527	14 646
Various receipts and tax fines	0	14	37	80	59	56	150	103	51	126
4320 Gift taxes	5	135	634	1 399	1 057	876	1 627	2 941	2 461	3 852
Donations	0	113	568	1 399	1 057	876	1 627	2 941	2 461	3 852
Various receipts and tax fines	0	0	0	0	0	0	0	0	0	0
Other taxes	0	22	66	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	447	2 224	5 886	7 383	12 143	10 825	14 339	19 924	19 794	23 950
Debts, annuities, officies	0	30	209	279	443	279	335	428	322	385
Business assets	0	253	518	199	268	154	132	159	159	148
Tangible movable assets	0	14	18	0	0	1	1	0	0	0
Properties and real property rights	0	63	4	2	2	3	1	0	0	0
Agreements and civil acts between companies	0	95	218	4	5	8	7	0	0	1
Various receipts and tax fines	0	35	60	367	179	253	6	15	3	13
Judicial and extra-judicial documents	0	6	10	0	0	0	0	0	0	0
Land registration tax	0	781	38	68	130	140	770	1 034	991	1 175
Various stamps and fees	0	94	242	0	0	0	0	0	0	0
Taxes on stock exchange transactions	0	168	525	407	271	0	0	0	0	0
Tax on financial transactions	0	0	0	0	0	0	917	906	1 290	1 204
Additional registration taxes	0	679	4 002	5 339	10 396	9 567	11 618	16 844	16 549	20 406
Other taxes and receipts	0	5	44	718	449	420	552	538	480	618
4500 Non-recurrent taxes	8	0	0	0	0	0	0	0	0	0
4510 On net wealth	8	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	0	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	9 902	54 317	123 235	170 220	210 205	224 637	261 968	302 425	285 607	307 375
5100 Taxes on production, sale, transfer, etc.	9 676	52 719	119 201	163 520	202 109	215 844	251 793	290 464	274 375	295 969
5110 General taxes	5 994	37 760	81 341	110 296	142 033	151 565	169 913	194 261	182 045	197 435
5111 Value added taxes	5 173	37 282	79 972	107 511	137 137	136 129	152 550	174 894	162 577	185 784
VAT (general budget)	0	36 895	78 902	103 054	136 927	135 578	151 680	173 953	161 537	184 731
VAT (BAPSA)	0	62	101	4 111	0	0	0	0	0	0
Other VAT	0	325	969	0	0	0	0	0	0	0
Sub-compensations of agricultural VAT	0	0	0	346	138	330	381	406	407	409
Value added taxes on subsidies	0	0	0	0	72	221	489	535	633	644
5112 Sales tax	822	0	0	0	0	0	0	0	0	0
5113 Other	0	477	1 369	2 784	4 896	15 436	17 363	19 367	19 468	11 651
Social solidarity contribution	..	477	1 369	2 784	4 896	5 090	4 390	3 899	4 107	3 664
Contributions on the value added of the corporations	..	..	..	0	0	10 346	12 973	15 191	14 986	7 519
Tax on digital services	..	..	..	0	0	0	0	277	375	468
5120 Taxes on specific goods and services	3 682	14 960	37 860	53 225	60 076	64 279	81 880	96 203	92 330	98 534
5121 Excise duties	2 775	11 013	26 834	39 850	44 013	45 770	56 660	64 796	61 310	65 361
Excise tax on energy products	0	7 136	17 476	23 493	24 318	23 577	26 238	31 438	27 018	30 322
Exceptional levies on oil product corporations	0	0	0	0	0	0	0	0	0	0
Taxes on wines, ciders and meads	0	97	174	0	121	121	501	572	533	565
Taxes on alcohol	0	1 238	1 593	3 025	484	2 482	2 956	2 900	2 909	3 050
Taxes on beer and mineral water	0	58	91	20	409	538	931	1 114	1 048	1 096
Other taxes and receipts	0	136	38	19	2 169	100	110	76	61	64
Taxes on tobaccos and matches	0	1 188	2 989	7 965	9 659	11 083	12 318	13 682	15 416	15 332
Fines and confiscations	0	2	1	0	0	0	0	0	0	0
Gold and silver warranty	0	6	19	29	2	0	0	0	0	0
ANDA taxes	0	84	147	89	0	0	0	0	0	0
Tax on health protection and the organisation of meat markets	0	0	0	48	46	43	43	41	41	42
Tax on cereals	0	147	275	19	19	24	14	4	4	4
Fees on tobacco stores	0	0	0	0	0	0	0	0	0	0
Fees on potash salt	0	0	0	0	0	0	0	0	0	0
Tax on flour	0	0	0	38	0	0	0	0	0	0
Fees included in fuel price	0	36	32	453	485	495	493	558	499	546
National Book Fund tax	0	7	17	0	0	0	0	0	0	0
Tax on logging products	0	11	0	0	0	0	0	0	0	0
Mining fees	0	16	59	43	23	25	16	19	18	17
Tax on electricity and heating	0	426	1 340	1 061	2 990	3 717	8 703	9 955	9 434	9 573
Surtax on appetizers	0	12	17	0	0	0	0	0	0	0
Pharmaceutical taxes	0	4	559	0	0	0	0	0	0	0
Tax on beet, sugar and alcohol	0	22	400	0	0	0	0	0	0	0
Solidarity tax on oil seeds	0	8	41	0	0	0	0	0	0	0
Tax on food fats	0	32	89	99	0	0	0	0	0	0
National Literature Fund tax	0	23	0	0	0	0	0	0	0	0
Tax on water consumption	0	34	51	74	5	11	2	0	0	1
Tax on meat	0	25	36	0	19	1	0	0	0	0
Tax on pollution, distribution, collection and extraction of water	0	217	609	1 624	1 821	1 763	2 268	2 237	2 175	2 317
Sugar market fund tax	0	0	0	0	0	0	0	0	0	0
Exceptional contribution on pharmacies and laboratories	0	16	0	522	0	0	0	0	0	0
Local tax	0	5	8	241	247	325	126	64	95	76
Contribution of low voltage electric energy suppliers	0	0	0	183	322	324	375	378	376	377
ADEME tax	0	0	0	80	212	489	449	0	0	0
Dock dues	0	0	0	449	544	581	422	466	467	524
General tax on polluting activities	0	0	0	6	16	16	117	331	268	550
Tax on oil products	0	0	0	0	0	0	379	401	384	356
Other taxes	0	30	772	78	102	55	199	560	564	549
Tax benefitting the French petrol institute (IFP)	0	0	0	193	0	0	0	0	0	0
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	471	966	1 669	1 810	2 043	2 180	2 665	2 848	2 874	3 146
Import duties (State)	0	0	0	0	0	0	0	0	0	0
Import duties (UE)	0	873	1 623	0	0	0	0	0	0	0
Dock dues	0	0	0	267	327	361	678	765	768	845
Other taxes	0	94	46	30	59	67	55	56	40	51
5124 Taxes on exports	0	75	15	0	0	0	0	0	0	0
Agricultural levies (State part)	..	0	0	..	..	..	..	..	..	..
Agricultural levies (EU part)	..	75	15	..	..	..	..	..	..	..
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	431	2 690	8 373	11 204	14 007	16 274	22 501	28 559	28 146	30 027
Levies on horse-race bets	0	446	545	502	719	626	446	421	362	395
Levies on gambling casinos	0	0	0	727	1 022	748	691	803	476	388
Levies on the French national lottery	0	200	702	1 305	1 982	1 800	2 118	2 593	2 107	2 706
Exceptionnal levies on banks and lending institutions	0	0	0	0	0	0	0	0	0	0
Tax on insurance policies	0	1 292	4 782	5 097	6 571	7 099	10 386	11 407	12 205	12 514
Tax on leases	0	264	633	573	29	-5	0	0	0	1
Taxes on funerals	0	11	32	14	11	12	12	13	15	7
Stamp taxes for transportation contracts	0	9	77	10	0	0	0	0	0	0
Tax on expertise and technical checks	0	0	0	0	0	0	0	0	0	0
ANAEM tax	0	0	0	33	58	129	146	115	115	115
Tax on the use of inland waterways	0	0	0	104	157	169	183	176	167	175
Other various taxes	0	98	272	273	449	1 007	798	2 686	2 735	2 391
Taxes on entertainment	0	75	195	274	372	425	785	1 238	1 053	1 428
Insurances contributions to the guarantee funds	0	32	135	223	274	323	450	766	783	824
Tax on automobile insurance	0	0	0	55	0	0	0	0	0	0
Additional contribution on insurance contracts to the FNGCA	0	0	0	261	96	101	125	60	60	60
Tax on retail surfaces	0	114	258	678	604	604	932	992	1 000	991
Movie-making corporations contributions to the CNC	0	52	207	397	144	766	695	741	616	660
Agricultural insurances fund tax on food	0	0	0	0	0	0	0	0	0	0
National Sports Fund tax	0	3	0	0	0	0	0	0	0	0
Annuities and pensions upgrading fund tax	0	15	0	0	0	0	0	0	0	0
Annual tax on outstanding loans	0	0	0	0	0	0	0	0	0	0
Tax on advertisement	0	0	26	52	38	156	232	247	173	194
Levies on mortgage recording officers wages	0	67	188	0	0	0	0	0	0	0
Tax on safety and security	0	0	0	220	353	459	574	773	261	363
Tax on systemic risk	0	0	0	0	0	0	591	29	28	28
CMU tax on mutual insurances	0	0	0	247	560	1 637	1 909	2 430	2 531	2 832
Major natural disasters prevention fund (FPRNM) tax	0	0	0	0	0	0	205	137	137	228
SRF Contributions collected for the EU	..	..	..	..	..	..	916	2 419	2 988	3 345
Other taxes	0	10	320	159	568	218	307	513	334	382
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	5	215	970	360	13	55	54	0	0	0
Co-responsibility tax on milk	0	48	119	0	0	0	0	..	..	..
Co-responsibility tax on cereals	0	0	520	0	0	0	0	..	..	..
European Coal and Steel Community levy	0	14	0	0	0	0	0	..	..	..
Collector of customs	0	9	24	0	0	0	0	..	..	..
Various taxes (local government)	0	0	0	0	0	0	0	..	..	..
Contributions on sugar	0	68	185	270	0	42	41	..	..	..
Sugar market fund tax	0	76	120	76	0	0	0	..	..	..
Other taxes	0	0	2	14	13	13	13	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	226	1 598	4 034	6 700	8 096	8 793	10 175	11 961	11 232	11 406
5210 Recurrent taxes	178	1 226	3 024	4 909	5 264	5 338	5 681	6 177	5 797	5 802
5211 Paid by households: motor vehicles	27	545	1 236	126	0	0	0	0	0	0
Tax differential (central and local government)	0	545	1 236	126	..	..	..	..	..	..
5212 Paid by others: motor vehicles	79	545	1 086	1 280	1 559	1 269	1 028	917	927	889
Tax on corporation vehicles	0	197	345	644	891	992	753	767	801	756
Tax on vehicles (central and local government)	0	348	741	636	668	277	275	150	126	133
5213 Paid in respect of other goods	72	136	702	3 503	3 705	4 069	4 653	5 260	4 870	4 913
Special tax on use of roads	0	0	0	420	526	539	574	640	530	615
Weighing tax	0	17	14	0	0	0	0	0	0	0
Various taxes (local government)	0	7	33	0	0	0	0	0	0	0
Tax on video recorders	0	0	0	0	0	0	0	0	0	0
Fee on nuclear power plants monitoring	0	8	41	0	0	0	0	0	0	0
Tax on use of slaughterhouses	0	19	13	0	0	0	0	0	0	0
Corporation contributions on medicines preparation	0	0	20	238	0	379	255	252	269	233
Tax on electric pylons	0	1	66	128	183	213	231	272	283	290
Beverage licences	0	8	22	23	0	0	0	0	0	0
Gallicisation and navigation annual right (DAFN)	0	0	0	0	0	39	37	38	38	38
Fees on radio frequencies use	0	0	0	191	280	275	187	270	360	321
Contribution to public broadcasting	..	..	..	2 099	2 255	2 472	3 012	3 147	3 048	3 098
Other taxes	0	75	493	404	461	152	357	641	342	318
5220 Non-recurrent taxes	47	372	1 010	1 791	2 832	3 455	4 494	5 784	5 435	5 604
Entry into service receipt	0	75	0	0	0	0	0	0	0	0
Carbon emission allowances	..	..	..	0	0	0	215	828	727	728
Beverage taxes and licences	0	0	0	3	0	0	0	0	0	0
Fee for the right to build	0	79	53	72	0	18	0	0	0	0
Building permit tax	0	146	263	305	848	1 252	1 839	2 164	2 048	2 176
Car registration tax	0	0	0	1 373	1 939	1 917	2 086	2 299	2 091	2 163
Tax on exceeding the density legal ceiling	0	38	270	38	45	82	52	0	0	0
Additional tax on car registration	0	0	0	0	0	186	302	493	569	537
Other taxes	0	35	423	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	681	5 480	14 060	24 084	27 227	9 241	11 371	12 250	12 513	10 843
6100 Paid solely by business	678	5 480	14 060	22 398	27 219	9 235	11 365	12 227	12 491	10 825
National Institute of intellectual property (INPI) tax on services	0	43	67	115	156	165	193	231	234	129
Tax on general charges	0	0	0	0	0	0	0	0	0	0
Tax on the use of fixed assets	0	5 152	13 381	19 641	22 035	0	0	0	0	0
Tax on union benefits (local government)	0	36	197	293	0	0	0	0	0	0
Various taxes (central government)	0	0	0	61	236	255	649	813	848	934
Annual tax on outstanding loans	0	110	0	0	0	0	0	0	0	0
Exceptionnal levies on insurance corporations	0	0	0	0	0	0	0	0	0	0
Fees of the chambers of commerce and industry	0	36	125	155	203	275	253	200	201	190
Payments of industrial enterprises to the benefit of the FNE	0	4	240	204	33	10	0	0	0	0
Other taxes	0	98	50	1 127	3 721	1 078	1 269	1 046	999	1 018
(ANDA) and (ADAR) tax	0	0	0	32	0	0	0	0	0	0
Property contributions of the corporations	..	..	..	0	0	10 346	12 973	15 191	14 986	7 519
Flat-rate tax on network corporations	0	0	0	0	0	1 223	1 297	1 408	1 444	1 395
Exit tax on insurance	0	0	0	0	0	0	0	0	0	0
Fees of the chambers of commerce and industry	0	0	0	770	835	1 103	458	655	642	531
Employers' contribution on stock options	0	0	0	0	0	185	490	567	755	880
Tax on railway companies profit	0	0	0	0	0	0	400	226	226	0
6200 Other	3	0	0	1 686	8	6	6	23	22	18
Other taxes	0	..	..	1 686	8	6	6	23	22	18
Sectors accounts differential	0	..	..	0	0	0	0	0	0	0
Memorandum items
Customs duties collected on behalf of the EU	..	..	..	1 513	1 657	1 752	1 932	2 027	2 066	2 250
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	916	2 419	2 988	3 345
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	0	7 663	10 761	8 041	8 473	7 848	6 566
Tax component	..	..	..	..	..	8 234	5 669	6 245	6 365	4 851
Transfer component	..	..	..	..	..	2 527	2 372	2 228	1 483	1 715
Non-wastable tax credits against 1210	..	..	..	457	1 860	6 655	18 618	26 885	18 209	15 504
Tax component	..	..	..	..	..	1 277	10 560	10 661	5 349	3 416
Transfer component	..	..	..	..	..	5 378	8 058	16 224	12 860	12 088
Non-wastable tax credits against 3000	..	..	..	0	0	0	0	578	0	0
Tax expenditure component	..	..	..	..	..	..	..	578	..	..
Transfer component	..	..	..	..	..	..	..	0	..	..
Total tax revenue on cash basis	25 776	178 576	433 771	642 156	825 954	840 905	995 462	1 100 141	1 047 573	1 129 599
Total tax revenue on accrual basis	..	..	..	645 528	831 226	846 318	1 002 131	1 098 902	1 058 872	1 136 931
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Tax excluded from national accounts	..	..	..	-3 171	-5 191	-5 774	-6 676	-7 139	-7 266	-7 564
Waste collection tax	..	..	..	-3 103	-5 117	-5 699	-6 567	-7 027	-7 155	-7 449
Tax on electric pylons	..	..	..	0	0	0	0	0	0	0
Street-cleaning tax	..	..	..	-68	-74	-75	-109	-112	-111	-115
Difference in treatment of tax credits	..	..	..	0	0	9 511	16 229	17 484	11 714	8 267
Capital transfer for uncollected revenue	..	..	..	-3 372	-5 272	-5 413	-6 669	-4 761	-10 814	-7 332
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: taxes and actual social contributions	..	..	..	638 985	820 763	844 642	1 005 015	1 104 486	1 052 506	1 130 302
Imputed social contributions	..	..	..	25 875	33 510	38 028	42 655	43 965	44 458	44 710
National Accounts: taxes and all social contributions	..	..	..	664 860	854 273	882 670	1 047 670	1 148 451	1 096 964	1 175 012

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	74 359	287 373	454 764	767 045	884 216	911 161	1 128 773	1 341 674	1 291 069	1 422 226
Total tax revenue exclusive of taxes collected for the EU	..	..	450 620	763 300	880 273	906 897	1 121 962	1 334 560	1 284 124	1 414 508
1000 Taxes on income, profits and capital gains	25 059	100 821	147 257	231 249	273 596	257 817	351 386	437 058	404 582	464 199
1100 Of individuals	19 254	85 134	125 296	194 173	218 848	219 387	299 362	367 440	348 883	378 908
1110 On income and profits	19 254	85 134	125 296	194 173	218 848	219 387	299 362	367 440	348 883	378 908
Taxes on wages and salaries	8 558	57 039	90 801	135 733	146 365	145 202	194 116	236 649	228 375	240 448
Assessed income tax	7 567	18 813	18 672	12 225	25 341	31 346	48 902	63 781	59 447	72 289
Withholding tax on dividends	691	2 135	5 538	13 515	13 572	12 982	17 944	23 486	21 498	27 394
Supplementary tax	0	0	0	10 347	10 907	10 706	14 555	17 829	17 105	7 886
Enterprise tax	2 438	7 147	10 285	16 486	14 630	13 709	18 553	22 121	18 053	24 413
Stabilisation tax	0	0	0	0	0	0	0	0	0	0
Withholding tax on interest	0	0	0	5 867	8 033	5 442	5 292	3 574	4 405	6 478
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	5 806	15 686	21 961	37 076	54 748	38 430	52 024	69 618	55 699	85 291
1210 On profits	5 806	15 686	21 961	37 076	54 748	38 430	52 024	69 618	55 699	85 291
Corporation tax	4 177	10 902	15 385	23 575	23 386	12 516	20 178	32 284	24 514	42 304
Supplementary tax	0	20	1	1 494	1 550	982	1 409	1 896	1 460	2 513
Sacrifice for Berlin	3	0	0	0	0	0	0	0	0	0
Enterprise tax	1 625	4 765	6 576	10 540	25 486	22 002	27 589	33 514	27 353	36 986
Stabilisation tax	0	0	0	0	0	0	0	0	0	0
Withholding tax on interest	0	0	0	1 467	4 326	2 930	2 848	1 924	2 372	3 488
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	19 876	98 659	170 449	299 440	320 750	354 320	424 841	508 123	512 277	534 373
2100 Employees	8 723	43 833	73 580	131 610	139 927	152 843	186 305	220 204	217 248	229 122
Payments by employees total	8 723	43 833	73 580	131 610	139 927	152 843	186 305	220 204	217 248	229 122
2110 On a payroll basis	..	..	..	131 610	139 927	152 843	186 305	220 204	217 248	229 122
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	10 693	52 985	86 659	147 410	151 094	165 476	196 679	238 355	244 779	253 498
Payments by employers total	10 693	52 985	86 659	147 410	151 094	165 476	196 679	238 355	244 779	253 498
2210 On a payroll basis	..	..	..	147 410	151 094	165 476	196 679	238 355	244 779	253 498
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	460	1 841	10 210	20 420	29 729	36 001	41 857	49 564	50 250	51 753
Payments total	460	1 841	10 210	20 420	29 729	36 001	41 857	49 564	50 250	51 753
2310 On a payroll basis	..	..	..	20 420	29 729	36 001	41 857	49 564	50 250	51 753
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	477	445	0	0	0	0	0	0	0	0
Payroll tax	477	445	..	..	..	..	..	..	..	..
4000 Taxes on property	4 313	9 414	15 321	17 505	21 873	21 012	32 440	38 680	42 427	44 831
4100 Recurrent taxes on immovable property	1 079	2 968	4 461	8 849	10 713	11 315	13 215	14 439	14 675	14 985
4110 Households	644	1 187	1 784	3 540	4 285	4 526	5 286	5 776	5 870	5 994
4120 Others	435	1 780	2 676	5 309	6 428	6 789	7 929	8 663	8 805	8 991
4200 Recurrent taxes on net wealth	2 530	4 362	6 213	433	5	2	1 686	1 466	1 517	1 758
4210 Individual	973	977	1 425	191	2	1	-1	0	0	0
General wealth tax	471	954	1 425	191	2	1	-1	..	..	..
Equalization of war burden	502	23	0	0	0	0	0	..	..	..
4220 Corporate	1 557	3 385	4 788	242	3	1	1 687	1 466	1 517	1 758
General wealth tax	490	1 431	1 813	242	3	1	-1	0	0	0
Equalization of war burden	350	15	0	0	0	0	0	0	0	0
Enterprise tax	717	1 939	2 975	0	0	0	0	0	0	0
Bank levy	0	0	0	0	0	0	0	14	21	30
Contribution to Deposit Protection Fund	0	0	0	0	0	0	1 688	1 452	1 496	1 728
4300 Estate, inheritance and gift taxes	162	520	1 545	2 982	4 203	4 405	6 290	6 986	8 657	9 775
4310 Estate and inheritance taxes	134	416	1 359	2 624	3 699	3 876	5 535	6 148	7 618	8 602
4320 Gift taxes	28	104	186	358	504	529	755	838	1 039	1 173
4400 Taxes on financial and capital transactions	542	1 564	3 103	5 241	6 952	5 290	11 249	15 789	17 578	18 313
Real property transfer tax	150	521	1 999	5 081	6 952	5 290	11 249	15 789	17 578	18 313
Additional real property transfer	198	680	148	160	0	0	0	0	0	0
Capital transfer tax	111	200	807	0	0	0	0	0	0	0
Bill of exchange tax	83	163	149	0	0	0	0	0	0	0
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	24 462	77 863	121 577	218 686	267 901	277 912	319 890	357 494	331 575	378 567
5100 Taxes on production, sale, transfer, etc.	23 079	74 406	117 209	211 444	251 558	261 160	301 101	337 127	310 671	349 490
5110 General taxes	12 235	47 779	75 459	140 871	170 387	180 533	211 936	244 433	221 882	259 754
5111 Value added taxes	0	47 779	75 459	140 871	170 387	180 533	211 936	244 433	221 882	259 754
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	12 235	0	0	0	0	0	0	0	0	0
Turnover tax old	11 028	..	..	..	..	..	..	..	..	..
Old turnover tax on import	1 208	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	10 844	26 627	41 750	70 573	80 819	80 287	88 873	92 406	88 553	89 500
5121 Excise duties	8 213	20 566	31 158	57 224	63 780	63 438	65 332	66 187	63 192	62 823
Duty on mineral oils	3 798	10 917	17 701	37 826	38 877	39 601	39 605	40 837	37 703	37 191
Duty on power	0	0	0	3 356	6 439	6 167	6 560	6 696	6 569	6 730
Duty on tobacco	2 402	5 771	8 898	11 443	14 108	13 453	14 963	14 469	14 789	14 673
Duty on alcohol	771	1 986	2 162	2 151	2 169	2 049	2 075	2 116	2 098	2 208
Duty on beer	501	645	693	843	750	708	679	604	572	582
Duty on coffee	488	756	986	1 087	985	998	1 034	1 069	1 070	1 058
Duty on sugar	59	72	79	0	0	0	0	0	0	0
Duty on tea	16	32	31	0	0	0	0	0	0	0
Duty on salt	20	20	23	0	0	0	0	0	0	0
Duty on electric lamps	34	63	83	0	0	0	0	0	0	0
Duty on playing cards	2	4	0	0	0	0	0	0	0	0
Duty on beverages	46	22	8	6	1	0	0	0	0	0
Duty on acetic acid	3	2	0	0	0	0	0	0	0	0
Duty on champagne	69	274	494	512	451	462	416	396	391	381
Duty on matches	5	2	0	0	0	0	0	0	0	0
Duty on ice cream	1	0	0	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies	8	2	0	0	0	0	0	0	0	0
5123 Customs and import duties	1 658	3 125	3 847	3 394	3 972	4 234	5 195	5 117	4 715	5 227
Monetary compensation accounts	0	368	1	0	0	0	0	0	0	0
Customs (mainly EU)	1 294	2 353	3 662	3 394	3 972	4 234	5 195	5 117	4 715	5 227
Agricultural levies EU	364	404	184	0	0	0	0	0	0	0
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	942	2 689	6 443	9 599	13 095	12 583	18 306	21 100	20 645	21 447
Duty transport goods on residents	0	0	0	0	0	0	0	0	0	0
Transport tax	452	0	0	0	0	0	0	0	0	0
Insurance tax	198	910	2 266	7 243	10 410	10 261	12 445	14 179	14 551	14 955
Fire insurance tax	33	124	200	288	319	326	413	482	510	537
Entertainment tax	55	44	140	267	210	376	881	997	746	433
Taxes on betting and gambling	204	655	1 046	1 801	1 702	1 412	1 711	1 974	2 043	2 332
Tax on electricity bills	0	956	2 792	0	0	0	0	0	0	0
Aviation tax	0	0	0	0	0	0	1 027	1 168	349	539
Gaming casinos levy	0	0	0	0	454	208	251	303	216	161
SRF Contributions	..	..	0	0	0	0	1 578	1 997	2 230	2 490
5127 Other taxes on internat. trade and transactions	0	0	4	5	1	2	2	2	1	2
5128 Other taxes	24	244	298	351	-29	30	38	0	0	1
Levies CECA	24	56	36	0	0	0	0	..	..	0
Cotisation sugar EU	0	112	224	351	-29	30	38	..	..	1
Levy on milk	0	75	38	0	0	0	0	..	..	0
5130 Unallocable between 5110 and 5120	0	0	0	0	352	340	292	288	236	236
Contributions to the German National Petroleum Stockpiling Agency	..	..	..	..	352	340	292	288	236	236
5200 Taxes on use of goods and perform activities	1 383	3 457	4 368	7 242	16 343	16 752	18 789	20 367	20 904	29 077
5210 Recurrent taxes	1 369	3 454	4 368	7 239	16 343	16 189	18 034	17 616	17 821	18 142
5211 Paid by households: motor vehicles	614	1 892	2 950	5 177	6 823	6 447	6 992	7 338	7 439	7 389
5212 Paid by others: motor vehicles	728	1 475	1 300	1 838	2 075	2 041	1 812	2 034	2 089	2 158
5213 Paid in respect of other goods	27	87	118	224	7 445	7 701	9 230	8 244	8 293	8 595
Dog taxes	24	75	101	198	240	258	322	370	380	401
Hunting and fishing taxes	4	13	17	26	23	19	10	8	8	7
Nuclear fuel tax	0	0	0	0	0	0	1 018	0	0	0
Licence fee (private households)	0	0	0	0	6 464	6 681	7 155	7 142	7 178	7 433
Licence fee (companies)	0	0	0	0	718	743	725	724	727	754
5220 Non-recurrent taxes	14	3	1	3	0	563	755	2 751	3 083	10 935
Non-recurrent taxes	..	..	0	0	..	0	0	0	0	0
CO2 emission certificates	..	..	0	0	..	563	755	2 751	3 083	10 935
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	172	172	160	165	96	100	216	319	208	256
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	172	172	160	165	96	100	216	319	208	256
Memorandum items
Customs duties collected on behalf of the EU	..	..	3 662	3 394	3 972	4 234	5 195	5 117	4 715	5 227
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	1 578	1 997	2 230	2 490
Taxes and compulsory social security contributions paid by EU civil servants	..	..	..	..	..	..	43	53	56	64
Taxes paid by EU civil servants: income taxes	..	..	..	..	..	..	22	27	29	33
Taxes paid by EU civil servants: compulsory social security contributions	..	..	..	..	..	..	21	26	27	31
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	38 356	43 602	45 475	41 951	45 153	51 861	52 038
Tax expenditure component	..	..	..	..	29 499	28 268	26 817	28 979	31 530	31 944
Transfer component	..	..	..	..	14 104	17 207	15 134	16 174	20 332	20 094
Non-wastable tax credits against 1210	..	..	..	962	804	802	200	44	-2	16
Tax expenditure component	..	..	..	..	348	326	120	40	0	16
Transfer component	..	..	..	..	456	474	80	6	-2	0
Total tax revenue on cash basis	74 359	287 373	454 764	767 045	881 517	911 154	1 126 986	1 338 779	1 289 817	1 411 779
Total tax revenue on accrual basis	..	..	..	..	884 216	911 161	1 128 773	1 341 674	1 291 069	1 422 226
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	2 406	2 067	2 856	2 458	2 291	2 479
Several duties, administrative fees and other revenues	..	..	..	..	2 406	2 067	2 856	2 458	2 291	2 479
Taxes excluded from National Accounts	..	..	..	..	0	0	0	..	..	..
Difference in treatment of tax credits	..	..	..	..	12 623	9 230	5 619	5 607	7 167	6 336
Capital transfer for uncollected revenue	..	..	..	..	0	0	0	..	..	..
Voluntary social security contributions	..	..	..	..	21 409	5 102	6 068	7 262	7 399	7 937
Miscellaneous differences	..	..	..	..	33 134	34 234	35 455	42 920	47 415	47 416
National Accounts: Taxes and actual social contributions	..	..	..	..	953 788	961 794	1 178 771	1 399 921	1 355 341	1 486 394
Imputed social contributions	..	..	..	..	29 509	32 687	34 542	40 061	41 379	42 265
National Accounts: Taxes and all social contributions	..	..	..	..	983 297	994 481	1 213 313	1 439 982	1 396 720	1 528 659

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	116	1 475	11 472	47 211	73 990	72 414	64 510	72 387	64 253	71 502
Total tax revenue exclusive of taxes collected for the EU	..	..	11 361	46 990	73 683	72 134	64 235	72 004	63 911	71 127
1000 Taxes on income, profits and capital gains	11	286	2 283	12 662	17 176	15 953	14 586	15 642	13 111	14 781
1100 Of individuals	8	220	1 619	6 127	10 554	9 015	10 155	11 001	10 447	10 833
1110 On income and profits	8	220	1 619	6 102	10 500	8 948	10 047	10 855	10 359	10 705
Personal income tax	..	..	1 414	..	..	..	..	..	..	..
Receipts from previous years	..	..	62	..	..	..	..	..	..	..
Agricultural social security fund	..	..	143	..	..	..	..	..	..	..
1120 On capital gains	0	0	0	25	54	67	108	146	88	128
1200 Corporate	2	56	631	5 625	5 304	5 717	3 800	4 071	1 999	3 245
1210 On profits	2	56	631	5 625	5 304	5 717	3 800	4 071	1 999	3 245
Corporation income tax	2	39	553	..	..	..	..	..	..	..
Receipts from previous years	0	8	33	..	..	..	..	..	..	..
Agricultural social security fund	0	9	46	..	..	..	..	..	..	..
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	1	10	32	910	1 318	1 221	631	570	665	703
Extraordinary taxes	0	10	32	..	..	..	..	..	..	..
Other taxes on income and profits	1	0	0	..	..	..	..	..	..	..
2000 Social security contributions	37	485	3 466	14 284	24 940	24 748	18 807	22 260	21 352	23 417
2100 Employees	15	214	1 735	7 629	13 417	13 292	11 095	12 063	11 622	12 215
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	14	213	1 728	6 655	11 523	11 456	7 712	10 197	9 730	11 202
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	3	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	7	58	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	1	27	79	0	0	0	0	0	0	0
4000 Taxes on property	11	68	532	3 631	4 908	3 741	5 418	5 602	5 041	5 290
4100 Recurrent taxes on immovable property	0	4	22	372	709	553	3 592	3 268	3 067	3 195
4110 Households	0	3	22	..	..	..	..	..	..	..
4120 Others	0	1	0	..	..	..	..	..	..	..
Taxes on immovable property	0	0	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	714	1 208	1 272	1 083	1 193	1 161	1 157
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	1	18	141	372	208	165	134	244	169	198
4310 Estate and inheritance taxes	1	13	85	..	..	..	..	..	..	..
4320 Gift taxes	0	4	55	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	10	44	368	2 035	2 556	1 146	547	869	630	722
Stamp and transaction taxes	10	41	368	2 035	2 556	1 146	547	869	630	722
Receipts from previous years	0	3	0	0	0	0	0	0	0	0
4500 Non-recurrent taxes	0	2	1	27	0	1	0	0	0	0
4510 On net wealth	0	0	0	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	0	2	1	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	111	227	604	62	28	14	18
5000 Taxes on goods and services	57	608	5 109	16 634	26 966	27 972	25 699	28 883	24 749	28 014
5100 Taxes on production, sale, transfer, etc.	51	564	4 881	14 797	24 541	25 505	21 480	24 892	21 141	23 731
5110 General taxes	12	194	3 040	9 234	17 020	16 504	13 077	15 474	13 007	15 072
5111 Value added taxes	0	0	2 821	8 927	16 511	15 958	12 885	15 390	12 925	14 942
5112 Sales tax	9	185	123	0	0	0	0	0	0	0
5113 Other	2	9	96	307	509	546	192	84	82	130
Other taxes on goods and services	1	9	34	307	509	546	192	84	82	130
Receipts from previous years	1	0	62	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	39	370	1 789	5 526	7 407	8 922	8 302	9 373	8 099	8 615
5121 Excise duties	20	165	1 372	4 069	5 876	7 567	6 929	7 215	6 349	6 878
Duty on tobacco products	8	45	357	1 769	2 657	2 712	2 365	2 207	2 081	2 148
Duty on alcohol and spirits	1	7	50	262	334	501	393	504	375	467
Duty on mineral oil	7	75	637	2 016	2 878	4 242	3 971	4 182	3 607	3 852
Duty on sugar	3	6	0	0	0	0	0	0	0	0
Duty on coton and other products	0	30	328	22	7	112	200	322	286	411
5122 Profits of fiscal monopolies	2	6	0	0	0	0	0	0	0	0
5123 Customs and import duties	12	94	112	220	314	279	181	299	255	305
Import duties	11	90	111	220	314	279	181	299	255	305
Agricultural social security fund	1	5	1	0	0	0	0	0	0	0
5124 Taxes on exports	0	1	1	0	0	0	0	0	0	27
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	2	47	293	1 237	1 217	1 076	1 192	1 859	1 495	1 405
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	4	58	10	0	0	0	0	0	0	0
Agricultural social security fund	2	..	0	..	..	..	..	..	..	..
Other taxes	2	..	0	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	52	37	114	79	101	45	35	44
5200 Taxes on use of goods and perform activities	6	44	228	1 320	2 169	1 682	3 217	3 258	2 945	3 625
5210 Recurrent taxes	5	24	219	1 320	2 169	1 682	3 217	3 258	2 945	3 625
Motor vehicle tax	5	0	0	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles	..	23	210	281	598	825	780	819	789	801
5212 Paid by others: motor vehicles	..	0	8	735	1 182	272	207	301	240	296
5213 Paid in respect of other goods	0	1	1	304	389	585	2 230	2 138	1 916	2 528
Taxes on boats/ships	0	0	1	..	..	..	..	..	..	..
5220 Non-recurrent taxes	1	20	9	0	0	0	0	0	0	0
Exceptional tax on construction of buildings	0	..	9	..	..	..	..	..	..	..
Building permits	0	..	0	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	517	256	785	1 002	733	663	658
6000 Other taxes	0	1	3	0	0	0	0	0	0	0
6100 Paid solely by business	..	0	0	..	..	..	..	..	..	..
6200 Other	..	1	3	..	..	..	..	..	..	..
Memorandum items
Customs duties collected on behalf of the EU	..	..	100	210	307	278	181	299	255	284
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	92	84	87	91
Total tax revenue on cash basis	116	1 475	11 472	45 979	72 429	73 083	63 210	71 533	62 172	69 344
Total tax revenue on accrual basis	..	..	..	47 211	73 990	72 414	64 510	72 387	64 253	71 502
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Tax (Employer's actual social contributions)	..	..	..	..	..	..	..	..	..	..
Tax (Employee's actual social contributions)	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	47 211	73 990	72 414	64 510	72 387	64 253	71 502
Imputed social contributions	..	..	..	2 055	3 952	4 952	5 615	4 394	4 086	3 856
National Accounts: Taxes and all social contributions	..	..	..	49 266	77 942	77 366	70 125	76 781	68 339	75 358

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	..	..	..	5 132 570	10 098 955	10 121 687	13 519 622	17 308 702	17 425 190	18 644 189
Total tax revenue exclusive of taxes collected for the EU	..	..	..	5 132 570	10 055 315	10 096 033	13 479 897	17 244 422	17 361 695	18 571 374
1000 Taxes on income, profits and capital gains	..	..	..	1 247 420	2 539 389	2 093 830	2 425 958	3 045 893	3 165 880	3 011 837
1100 Of individuals	..	..	..	954 698	1 838 563	1 764 082	1 824 671	2 457 567	2 543 593	2 254 979
1110 On income and profits	..	..	..	954 698	1 838 563	1 764 082	1 824 671	2 457 567	2 543 593	2 254 979
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	292 722	700 826	329 748	601 287	588 326	622 287	756 858
Corporate income tax	..	..	..	292 722	510 781	323 370	539 777	534 518	549 822	674 002
Research and development fund levy	..	..	..	0	0	0	0	0	0	0
Financial institutions' special tax	..	..	..	0	10 890	21 618	19 902	8 253	8 842	5 580
Separate tax for companies	..	..	..	0	178 598	-32 390	0	0	0	0
Medicine tax	..	..	..	0	558	163	0	0	0	0
Energy corporations' special tax	..	..	..	0	0	16 987	41 608	45 555	63 623	77 276
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
Interest withholding	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	1 506 755	3 402 194	3 179 509	4 433 464	5 545 481	5 364 400	5 781 772
2100 Employees	..	..	..	275 323	941 682	1 112 583	1 770 923	2 771 550	2 813 766	3 165 758
Pensions	..	..	..	150 585	336 855	537 556	969 908	1 481 874	1 539 523	1 731 635
Health	..	..	..	81 874	513 633	467 208	656 147	1 003 683	1 046 999	1 181 988
Unemployment	..	..	..	42 864	91 194	107 819	144 868	285 993	227 244	252 135
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	1 213 190	2 402 941	2 043 771	2 637 330	2 745 966	2 521 328	2 586 060
Pensions	..	..	..	734 456	1 508 490	1 800 864	2 235 536	1 961 423	1 781 571	1 825 221
Health	..	..	..	385 019	693 705	169 202	398 618	783 108	738 365	759 343
Unemployment	..	..	..	93 715	200 746	73 705	3 176	1 435	1 392	1 496
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	873	2 534	0	0	0	0	0
Pensions: of which	..	..	..	0	0	..	..	..	..	..
Self-employed	..	..	..	0	0	..	..	..	..	..
Unemployed	..	..	..	0	0	..	..	..	..	..
Retired	..	..	..	0	0	..	..	..	..	..
Other	..	..	..	0	0	..	..	..	..	..
Health: of which	..	..	..	873	2 534	..	..	..	..	..
Self-employed	..	..	..	873	2 534	..	..	..	..	..
Unemployed	..	..	..	0	0	..	..	..	..	..
Retired	..	..	..	0	0	..	..	..	..	..
Other	..	..	..	0	0	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	17 368	55 037	23 155	25 211	27 965	29 306	29 954
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	183 430	82 068	113 689	241 750	494 906	501 292	598 599
Rehabilitation contribution	..	..	..	2 184	13 559	56 004	67 460	102 990	107 943	113 893
Training levy	..	..	..	13 186	36 612	47 083	96 427	145 280	140 481	162 361
Wage guarantee contribution	..	..	..	0	0	0	0	0	0	0
Communal tax on enterprises	..	..	..	1 192	1 261	1 170	0	0	0	0
Health contribution	..	..	..	166 869	20 427	0	0	0	0	0
Medicine tax	..	..	..	0	10 209	9 431	10 283	10 179	9 543	8 574
Tax on home-workers	..	..	..	0	0	1	29	24	20	19
Lump sum tax for small taxpayers	..	..	..	0	0	0	55 409	161 207	158 736	197 020
Small business tax	..	..	..	0	0	0	12 142	75 226	84 569	116 732
4000 Taxes on property	..	..	..	89 024	202 711	312 059	437 329	446 471	507 379	482 670
4100 Recurrent taxes on immovable property	..	..	..	30 810	72 071	92 525	200 906	221 441	224 590	235 959
Land tax	..	..	..	0	0	0	0	0	0	0
Building tax	..	..	..	22 262	54 556	71 025	111 963	127 594	130 529	137 766
Development land tax	..	..	..	3 099	6 900	9 861	19 102	24 095	26 168	28 324
Communal tax on recreational howes	..	..	..	893	1 412	1 515	26	0	0	0
Communal tax on households	..	..	..	4 557	9 069	10 124	13 451	14 566	14 770	15 047
Luxury tax	..	..	..	0	134	0	0	0	0	0
Public utility tax	..	..	..	0	0	0	55 906	54 509	52 502	54 127
Community tax	..	..	..	0	0	0	458	677	621	695
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	0	0	135 652	135 661	44 894	108 104	52 308
Surtax payable by financial institutions	..	..	..	..	..	135 652	135 661	44 894	108 104	52 308
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	5 460	13 175	6 264	7 373	11 428	9 493	9 132
4310 Estate and inheritance taxes	..	..	..	4 020	10 775	4 243	6 230	9 758	8 026	7 255
Inheritance tax-local	..	..	..	2 010	4 658	1 858	0	0	0	0
Inheritance tax-central	..	..	..	2 010	6 117	2 385	6 230	9 758	8 026	7 255
4320 Gift taxes	..	..	..	1 440	2 400	2 021	1 143	1 670	1 467	1 877
Gift tax-local	..	..	..	720	1 038	885	0	0	0	0
Gift tax-central	..	..	..	720	1 363	1 136	1 143	1 670	1 467	1 877
4400 Taxes on financial and capital transactions	..	..	..	52 754	117 465	77 618	93 389	168 708	165 192	185 271
Property transfer tax-local	..	..	..	26 349	50 783	33 990	0	0	0	0
Property transfer tax-central	..	..	..	26 405	66 682	43 628	93 389	168 708	165 192	185 271
4500 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	2 081 439	3 832 361	4 383 865	5 936 435	7 742 057	7 863 946	8 790 416
5100 Taxes on production, sale, transfer, etc.	..	..	..	2 052 712	3 751 218	4 272 312	5 798 298	7 524 731	7 645 017	8 550 634
5110 General taxes	..	..	..	1 340 572	2 622 027	3 010 781	4 099 741	5 527 475	5 632 941	6 420 284
5111 Value added taxes	..	..	..	1 153 750	2 013 271	2 325 608	3 309 540	4 526 757	4 717 048	5 460 243
5112 Sales tax	..	..	..	0	0	37 795	50 635	90 743	96 406	110 311
Public health product tax	..	..	..	..	..	0	29 882	54 912	57 685	66 346
Hydrocarbons stockholding fee	..	..	..	..	..	37 795	20 753	35 831	38 721	43 965
5113 Other	..	..	..	186 823	608 756	647 378	739 566	909 975	819 487	849 730
Local tax on company sales	..	..	..	186 823	427 134	443 093	584 380	788 308	729 000	754 982
Simplified business tax	..	..	..	0	152 812	181 880	89 406	43 364	1 690	0
Research and development contribution	..	..	..	0	28 810	22 405	65 780	78 303	88 797	94 748
5120 Taxes on specific goods and services	..	..	..	712 140	1 129 192	1 261 531	1 698 557	1 997 256	2 012 076	2 130 350
5121 Excise duties	..	..	..	533 502	969 730	929 881	1 119 189	1 303 858	1 318 427	1 352 067
Road fund petrol tax	..	..	..	0	0	0	0	0	0	0
Alcohol production duty	..	..	..	3 848	5 621	3 021	8 007	7 640	6 535	3 043
Water fund tax	..	..	..	6 017	13 171	14 444	12 305	12 513	12 632	12 425
Forestry fund tax	..	..	..	2 858	3 353	284	0	0	0	0
Environment petrol tax	..	..	..	14 837	19 447	17 274	65 534	80 511	74 825	83 568
Budget excises (central budget)	..	..	..	505 942	916 869	877 778	1 015 555	1 184 136	1 207 253	1 232 865
Coffee	..	..	..	3 200	0	0	0	0	0	0
Alcohol	..	..	..	53 500	88 600	83 078	87 369	90 126	90 640	97 549
Tobacco	..	..	..	107 000	252 400	251 778	321 922	369 155	409 123	399 787
Petrol	..	..	..	156 000	218 200	216 728	206 220	238 390	227 025	239 539
Diesel	..	..	..	157 000	256 600	293 588	375 026	459 013	459 231	477 138
Other oil	..	..	..	6 000	2 200	2 567	3 608	2 364	1 711	1 882
Other budget excises	..	..	..	30 343	93 442	30 039	21 410	25 088	19 523	16 970
Energy tax	..	..	..	0	11 269	17 080	17 788	19 058	17 182	20 166
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	137 730	37 174	33 446	52 395	80 315	79 357	96 177
Customs duties	..	..	..	137 730	37 174	33 446	52 395	80 315	79 357	96 177
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	40 908	106 629	297 554	465 479	587 967	590 136	649 330
Gambling tax	..	..	..	27 935	71 804	62 718	44 972	39 656	48 956	39 237
Tourism tax	..	..	..	4 379	0	0	0	0	0	0
Communal tourism tax	..	..	..	2 943	4 935	5 798	10 475	16 249	3 953	6 815
Cultural contribution	..	..	..	4 387	8 432	1 096	127	0	0	0
Pork slaughterhouse tax	..	..	..	32	0	0	0	0	0	0
Breeding contribution	..	..	..	899	919	0	0	0	0	0
Medicine tax	..	..	..	0	19 789	28 104	45 529	51 318	53 064	53 447
Surtax payable by financial institutions	..	..	..	0	0	39 611	4 155	3 428	3 513	3 833
Specific sectors' surtax	..	..	..	0	0	151 693	285	94	0	0
Telecommunication services tax	..	..	..	0	0	0	54 516	53 412	58 709	57 793
Accident tax	..	..	..	0	0	0	27 694	5 125	-10	0
Insurance tax	..	..	..	0	0	4 018	30 108	87 784	97 220	105 121
Financial transaction levy	..	..	..	0	0	0	205 616	245 548	213 979	235 246
Waste dumping contribution	..	..	..	0	0	0	11 123	16 177	15 473	16 078
Advertising tax	..	..	..	0	0	0	5 675	6 451	0	0
Protection Fund levies (BEVA)	..	..	..	0	0	1 036	2 600	7 328	7 624	7 714
Protection Fund levies (OBA)	..	..	..	0	0	2 435	14 391	10 041	10 027	13 536
Protection Fund levies (Resolution Fund)	..	..	..	0	0	0	7 290	12 114	16 576	23 634
Protection Fund levies (SZHTKA)	..	..	..	0	0	0	923	1 166	1 226	3 129
Protection Fund levies (KA)	..	..	..	0	0	0	0	4 765	4 744	4 814
Tourism development contribution	..	..	..	0	0	0	0	27 311	7 445	339
Protection Fund Levies (PGA)	..	..	..	332	750	1 045	0	0	0	0
Retail tax	..	..	..	0	0	0	0	0	47 637	78 594
Departure tax	..	..	..	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
Previous differential producer's turnover tax	..	..	..	..	..	..	..	..	..	..
5128 Other taxes	..	..	..	0	15 659	650	61 494	25 116	24 156	32 776
Sugar duty	..	..	..	..	15 659	650	765	0	0	0
Payments by companies in the energy sector (MAVIR)	..	..	..	..	0	0	60 729	25 116	24 156	32 776
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	28 727	81 143	111 553	138 137	217 326	218 929	239 782
5210 Recurrent taxes	..	..	..	25 454	74 268	106 903	130 238	201 235	206 069	223 463
Tax on domestically registered vehicles-local	..	..	..	12 622	62 432	71 112	73 248	84 095	85 563	95 038
Tax on domestically registered vehicles-extra budget	..	..	..	0	0	0	0	0	0	0
Tax on domestically registered vehicles-central	..	..	..	8 250	0	79	0	0	0	0
Tax on foreign registered vehicles extra budget fund	..	..	..	0	0	0	0	0	0	0
Tax on foreign registered vehicles-central	..	..	..	3 078	1 655	1 397	0	0	0	0
Company car tax	..	..	..	0	0	25 867	31 570	36 928	37 511	39 689
5211 Paid by households: motor vehicles	..	..	..	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	..	1 504	10 181	8 448	25 420	80 212	82 995	88 736
Environmental protection charge	..	..	..	5	13	27	0	0	0	0
Fishing development contribution	..	..	..	40	104	0	0	0	0	0
Environmental pollution charge	..	..	..	0	8 785	7 653	6 680	6 413	6 357	6 181
Air pollution levy	..	..	..	751	610	53	0	0	0	0
Water pollution levy	..	..	..	225	186	0	0	0	0	0
Toxic waste levy	..	..	..	65	42	130	0	0	0	0
Noise abatement levy	..	..	..	13	8	19	0	0	0	0
Unidentified environmental protection levies paid to local governments	..	..	..	404	433	566	265	144	155	155
Sale of emission allowances	..	..	..	0	0	0	17 479	72 223	74 177	79 585
Concession fees (tobacco shops)	..	..	..	0	0	0	996	1 432	2 306	2 815
5220 Non-recurrent taxes	..	..	..	3 273	6 875	4 650	7 899	16 091	12 860	16 319
Land protection levy	..	..	..	1 640	3 777	2 488	3 610	8 331	5 776	7 368
Vehicle weight fee	..	..	..	805	1 288	820	0	2 948	2 059	3 305
Game protection contribution	..	..	..	178	176	1	0	0	0	0
Casino license fee	..	..	..	650	1 635	1 341	4 289	4 812	5 025	5 646
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	24 503	40 232	38 735	44 686	33 894	22 293	-21 105
Unallocable tax penalties	..	..	..	23 546	33 321	36 250	35 530	25 751	22 293	-21 105
6100 Paid solely by business	..	..	..	957	6 911	2 485	9 156	8 143	0	0
Nuclear contribution	..	..	..	957	6 711	2 485	9 156	8 143	..	..
Medicine tax	..	..	..	0	200	0	0	0	..	..
6200 Other	..	..	..	0	0	0	0	0	0	0
Memorandum item
Customs duties collected on behalf of the EU	..	..	..	..	27 981	25 004	38 960	64 280	63 495	72 815
Total tax revenue on cash basis	..	..	..	5 132 570	10 020 734	10 137 257	13 218 609	16 799 260	16 994 769	18 789 624
Total tax revenue on accrual basis	..	..	..	..	10 098 955	10 121 687	13 519 622	17 308 702	17 425 190	18 644 189
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	45 120	49 057	76 364	38 847	32 597	29 688
Social security contributions	..	..	..	..	0	11 675	40 688	3 386	84	43
Duty for state procedures	..	..	..	..	45 084	37 331	35 653	35 443	32 498	29 633
Other taxes	..	..	..	..	36	51	23	18	15	12
Taxes excluded from National Accounts	..	..	..	..	-49 439	-53 707	-48 414	-38 432	-35 100	8 506
Water fund tax	..	..	..	..	-13 171	-14 444	-12 305	-12 513	-12 632	-12 425
Tax on foreign registered vehicles	..	..	..	..	-1 655	-1 397	0	0	0	0
Environmental protection fee	..	..	..	..	-446	-593	-265	-144	-155	-155
Air pollution levy	..	..	..	..	-610	-53	0	0	0	0
Water pollution levy	..	..	..	..	-186	0	0	0	0	0
Toxic waste levy	..	..	..	..	-42	-130	0	0	0	0
Noise abatement levy	..	..	..	..	-8	-19	0	0	0	0
Vehicle weight fee	..	..	..	..	0	-820	0	0	0	0
Unallocable tax penalties	..	..	..	..	-33 320	-36 250	-35 530	-25 751	-22 293	21 105
Tax on home-workers	..	..	..	..	0	-1	-29	-24	-20	-19
Specific sectors' surtax correction	..	..	..	..	0	0	-285	0	0	0
Difference in treatment of tax credits	..	..	..	..	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	..	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	..	1 762	1 693	1 229	983	953	963
Miscellaneous differences	..	..	..	..	-2 687	-28	-43	190	1 433	2 736
Inheritance tax	..	..	..	..	0	0	0	0	0	0
Gift tax	..	..	..	..	0	0	0	0	0	0
Property transfer tax	..	..	..	..	0	0	0	0	0	0
Rounding	..	..	..	..	4	-2	0	-1	-1	-2
Taxes on income and profits	..	..	..	..	-2 087	0	0	0	0	0
Corporate income tax	..	..	..	..	0	0	0	0	0	0
Customs duties	..	..	..	..	-603	-26	-43	191	1 434	2 738
Vehicle weight fee	..	..	..	..	0	0	0	0	0	0
Environment petrol tax	..	..	..	..	0	0	0	0	0	0
Social security contributions	..	..	..	..	0	0	0	0	0	0
Credit institutions' special tax	..	..	..	..	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	..	10 093 712	10 118 702	13 548 758	17 310 290	17 425 073	18 686 082
Imputed social contributions	..	..	..	..	21 113	24 841	28 783	22 688	29 149	30 949
National Accounts: Taxes and all social contributions	..	..	..	..	10 114 825	10 143 543	13 577 541	17 332 978	17 454 222	18 717 031

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	60	4 731	114 932	254 570	532 769	541 578	812 002	1 061 978	1 061 089	1 139 776
1000 Taxes on income, profits and capital gains	13	1 211	34 106	101 488	241 378	239 664	380 979	530 192	542 035	569 442
1100 Of individuals	12	1 092	30 908	88 492	180 070	197 318	297 979	435 351	457 255	471 661
1110 On income and profits	..	..	30 908	88 492	180 070	197 318	297 979	435 351	457 255	471 661
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	1	119	3 198	8 371	32 555	14 609	52 544	62 972	64 447	65 454
1210 On profits	..	..	3 198	8 371	32 555	14 609	52 544	62 972	64 447	65 454
1220 On capital gains	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	4 625	28 754	27 737	30 457	31 868	20 333	32 327
2000 Social security contributions	5	102	3 607	19 680	39 594	63 599	79 707	97 423	88 364	97 414
2100 Employees	0	0	315	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	5	102	3 292	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	0	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	19 680	39 594	63 599	79 707	97 423	88 364	97 414
2410 On a payroll basis	..	..	..	19 680	39 594	63 599	79 707	97 423	88 364	97 414
2420 On an income tax basis	..	..	..	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	1	180	4 071	184	1 519	2 827	6 638	9 124	9 233	9 160
4000 Taxes on property	2	297	9 689	16 839	23 039	35 412	39 160	58 366	66 312	67 754
4100 Recurrent taxes on immovable property	1	138	4 131	10 107	20 567	28 542	34 879	52 522	56 040	58 209
4110 Households	0	50	1 862	..	..	..	..	..	..	..
4120 Others	1	88	2 269	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	69	2 402	5 173	-8	3 849	657	10	34	14
4210 Individual	..	29	1 476	..	..	..	..	..	..	..
4220 Corporate	..	40	926	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	6	235	765	1 663	2 613	2 919	4 668	9 059	8 393
4310 Estate and inheritance taxes	0	6	235	765	1 663	2 613	2 919	4 668	9 059	8 393
4320 Gift taxes	0	0	0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	1	84	2 921	0	0	0	0	0	0	0
4500 Non-recurrent taxes	0	0	0	113	460	146	362	623	612	524
4510 On net wealth	..	..	..	0	0	0	0	0	0	0
4520 Other non-recurrent taxes	..	..	..	113	460	146	362	623	612	524
4600 Other recurrent taxes on property	0	0	0	681	356	263	343	542	567	613
5000 Taxes on goods and services	37	2 834	58 943	115 389	225 480	194 088	267 155	348 278	335 971	382 756
5100 Taxes on production, sale, transfer, etc.	37	2 778	56 564	103 813	202 449	182 953	254 422	325 802	312 821	361 377
5110 General taxes	10	1 368	37 084	75 811	148 085	126 351	188 001	248 554	239 773	284 536
5111 Value added taxes	0	0	32 698	72 668	138 601	123 695	183 674	243 285	233 732	277 808
5112 Sales tax	10	1 368	4 386	0	0	0	0	0	0	0
5113 Other	0	0	0	3 143	9 484	2 656	4 327	5 269	6 040	6 728
5120 Taxes on specific goods and services	27	1 410	19 480	28 002	54 364	56 603	66 421	77 248	73 049	76 841
5121 Excise duties	1	311	2 346	23 585	45 891	46 711	56 909	66 833	64 251	66 591
5122 Profits of fiscal monopolies	5	263	5 986	0	0	0	0	0	0	0
5123 Customs and import duties	20	715	9 181	2 702	5 446	5 952	4 989	3 430	2 575	4 122
5124 Taxes on exports	1	2	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	1	69	1 404	1 715	3 026	3 940	4 523	6 986	6 223	6 127
5127 Other taxes on internat. trade and transactions	0	50	563	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	1	56	2 379	11 576	23 032	11 135	12 733	22 476	23 150	21 379
5210 Recurrent taxes	1	56	2 379	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	0	10	970	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	0	41	1 331	..	..	..	..	..	..	..
5213 Paid in respect of other goods	0	5	78	..	..	..	..	..	..	..
5220 Non-recurrent taxes	0	0	0	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	2	107	4 516	991	1 758	5 988	38 364	18 594	19 174	13 251
6100 Paid solely by business	2	107	4 145	418	628	763	32 477	11 629	12 046	5 927
6200 Other	0	0	371	573	1 130	5 225	5 887	6 966	7 127	7 324
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	..	..	..	0	0	0	0
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Non-wastable tax credits against 1210	..	..	..	..	..	..	1 190	3 577	5 186	10 431
Tax expenditure component	..	..	..	..	..	..	173	608	824	716
Transfer component	..	..	..	..	..	..	1 017	2 969	4 362	9 715
Total tax revenue on cash basis	60	4 731	114 932	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	254 570	532 769	541 578	812 002	1 061 978	1 061 089	1 139 776
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	-765	-1 663	-2 613	-2 919	-4 668	-9 059	-8 393
Estate and inheritance taxes (4310)	..	..	..	-765	-1 663	-2 613	-2 919	-4 668	-9 059	-8 393
Difference in treatment of tax credits	..	..	..	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	253 806	531 105	538 964	809 084	1 057 310	1 052 029	1 131 382
Imputed social contributions	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and all social contributions	..	..	..	253 806	531 105	538 964	809 084	1 057 310	1 052 029	1 131 382

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	317	4 046	12 260	33 363	60 790	46 399	60 898	77 962	74 034	89 826
Total tax revenue exclusive of taxes collected for the EU	..	..	12 075	33 155	60 517	46 170	60 572	77 505	73 624	89 091
1000 Taxes on income, profits and capital gains	82	1 478	4 662	14 551	25 364	18 617	26 599	35 560	36 333	44 737
1100 Of individuals	53	1 294	4 059	10 650	18 970	14 665	19 722	24 671	24 380	29 413
1110 On income and profits	53	1 286	4 023	9 876	15 872	14 320	19 053	23 599	23 428	27 768
Income tax	66	1 286	4 023	9 876	15 872	14 320	19 053	23 599	23 428	27 768
Surtax	3	0	0	0	0	0	0	0	0	0
Income tax paid by corporations	-17	0	0	0	0	0	0	0	0	0
1120 On capital gains	0	8	36	774	3 097	345	669	1 072	952	1 645
1200 Corporate	29	184	603	3 900	6 395	3 945	6 873	10 889	11 954	15 324
1210 On profits	29	184	603	3 900	6 395	3 945	6 873	10 889	11 954	15 324
Corporation profits tax	12	2	0	0	0	0	0	0	0	0
Corporation tax	0	176	603	3 885	6 393	3 944	6 872	10 887	11 953	15 323
Income tax paid by corporation	17	0	0	0	0	0	0	0	0	0
Agricultural produce duty	0	6	0	14	1	1	1	1	1	1
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	2	0	7	4	0	0	0
2000 Social security contributions	21	578	1 729	3 966	8 143	8 458	9 999	13 110	12 285	13 618
2100 Employees	10	190	570	962	1 926	3 195	3 327	3 977	3 785	4 236
2110 On a payroll basis	..	..	570	962	1 926	3 195	3 327	3 977	3 785	4 236
2120 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2200 Employers	10	380	1 092	2 814	5 796	4 932	6 211	8 501	7 868	8 692
2210 On a payroll basis	..	..	1 092	2 814	5 796	4 932	6 211	8 501	7 868	8 692
2220 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	0	8	67	190	421	331	460	632	632	690
2310 On a payroll basis	..	..	67	190	421	331	460	632	632	690
2320 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	9	159	15	411	310	357	774	717	797
4000 Taxes on property	48	213	569	1 902	4 789	2 389	3 918	4 435	3 687	4 843
4100 Recurrent taxes on immovable property	39	139	312	587	1 233	1 322	1 864	1 933	1 215	1 668
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	1	0	0	0	0	169	0	0	0
4210 Individual	..	..	..	..	..	..	0	0	0	0
4220 Corporate	..	..	..	..	..	..	169	0	0	0
4300 Estate, inheritance and gift taxes	6	14	48	225	405	235	401	531	505	582
4310 Estate and inheritance taxes	6	14	45	210	337	192	365	467	499	576
Estate duty	5	..	0	0	0	0	0	0	0	0
Legacy duty	1	..	0	0	0	0	0	0	0	0
Succession duty	0	..	0	0	0	0	0	0	0	0
4320 Gift taxes	0	0	3	15	68	43	36	64	6	6
4400 Taxes on financial and capital transactions	3	59	209	1 090	3 151	832	1 484	1 971	1 968	2 592
Stamp duty	3	59	209	1 090	3 151	832	1 484	1 971	1 968	2 592
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	167	1 769	5 140	12 929	22 082	16 619	20 013	24 078	21 002	25 821
5100 Taxes on production, sale, transfer, etc.	155	1 741	4 939	12 374	20 982	15 319	18 036	22 263	19 183	23 842
5110 General taxes	18	597	2 500	7 643	14 355	10 067	11 831	15 271	12 753	16 642
5111 Value added taxes	0	597	2 500	7 643	14 355	10 067	11 831	15 271	12 753	16 642
Value added tax	..	597	2 500	7 643	14 355	10 067	11 831	15 271	12 753	16 642
5112 Sales tax	18	0	0	0	0	0	0	0	0	0
Turnover tax	18	..	..	..	..	..	..	..	..	..
Wholesale tax	0	..	..	..	..	..	..	..	..	..
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	137	1 143	2 439	4 731	6 627	5 252	6 205	6 992	6 430	7 200
5121 Excise duties	124	1 045	2 084	4 402	6 125	4 859	5 474	5 974	5 470	5 867
Beer	19	192	356	475	459	316	418	421	348	346
Oils	31	330	745	1 491	2 204	2 099	2 120	2 165	1 805	1 927
Spirits	16	148	153	241	363	244	313	375	379	383
Table waters	0	11	23	0	0	0	0	0	0	0
Tobacco	50	187	419	1 035	1 192	1 160	1 055	1 137	1 202	1 317
Wine, cider, perry	1	18	46	154	297	266	414	433	478	428
Motor vehicle (incl. tyres)	7	148	331	985	1 554	395	702	950	717	763
Others	1	11	11	20	57	379	451	493	541	703
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	10	62	147	208	273	229	327	342	272	519
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
UE agriculture levies	..	..	0	..	..	..	..	..	..	..
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	3	21	171	122	229	164	404	676	688	814
Duty on betting	2	19	37	59	36	30	37	110	83	92
Sweepstakes duty	1	1	0	0	0	0	0	0	0	0
Bank levy	0	0	46	61	66	-70	190	398	427	528
Other	0	1	88	2	127	204	178	168	178	194
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	14	37	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	11	28	201	555	1 100	1 300	1 977	1 815	1 819	1 979
5210 Recurrent taxes	11	28	201	555	1 100	1 300	1 977	1 815	1 819	1 979
5211 Paid by households: motor vehicles	6	14	100	373	723	768	904	795	756	747
5212 Paid by others: motor vehicles	5	11	82	124	239	256	281	241	235	227
5213 Paid in respect of other goods	0	3	20	58	138	276	792	779	828	1 005
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	0	0	0	6	12	5	9	10
6100 Paid solely by business	..	..	..	..	..	0	0	0	0	0
6200 Other	..	..	..	..	..	6	12	5	9	10
Memorandum items
Customs duties collected on behalf of the EU	..	..	148	208	273	229	327	342	272	519
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	..	114	138	216
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	..	843	1 073	555	413	400	400
Tax expenditure component	..	..	..	..	843	1 073	555	413	400	400
Transfer component	..	..	..	..	0	0	0	0	0	0
Total tax revenue on cash basis	317	4 046	12 260	32 997	60 836	46 609	60 867	77 815	73 733	88 371
Total tax revenue on accrual basis	..	..	..	33 363	60 790	46 399	60 898	77 962	74 034	89 826
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	178	177	185	185	184
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	33 363	60 790	46 577	61 075	78 147	74 219	90 009
Imputed social contributions	..	..	..	1 366	2 579	1 053	2 223	2 917	3 144	3 697
National Accounts: Taxes and all social contributions	..	..	..	34 729	63 369	47 630	63 298	81 064	77 363	93 706

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	..	..	..	189 316	252 037	269 674	366 064	430 542	420 750	514 035
1000 Taxes on income, profits and capital gains	..	..	..	74 551	91 530	78 265	113 976	140 252	138 952	182 913
1100 Of individuals	..	..	..	54 753	56 434	48 214	70 895	88 833	91 204	113 200
1110 On income and profits	..	..	..	53 698	55 213	47 550	68 455	85 923	87 934	107 480
On wages – deduction at source	..	..	..	45 278	45 515	40 159	54 097	67 797	70 318	83 836
On self employement income – deduction at source	..	..	..	687	0	853	0	83	96	148
On self employement income – other	..	..	..	7 733	9 698	6 538	14 358	18 043	17 520	23 496
1120 On capital gains	..	..	..	1 055	1 221	664	2 440	2 910	3 270	5 720
1200 Corporate	..	..	..	18 001	30 210	23 113	34 676	43 749	39 006	56 466
1210 On profits	..	..	..	16 109	27 582	22 291	33 436	42 179	37 246	53 396
Deduction at source	..	..	..	375	0	520	0	41	49	79
In lieu of VAT on the profits of Financial Institutions	..	..	..	1 290	2 200	1 920	1 890	2 900	2 700	3 500
Other	..	..	..	14 444	25 382	19 850	31 546	39 238	34 497	49 817
1220 On capital gains	..	..	..	1 892	2 628	822	1 240	1 570	1 760	3 070
1300 Unallocable between 1100 and 1200	..	..	..	1 797	4 886	6 938	8 405	7 670	8 742	13 247
Tax deducted at the source on the capital market	..	..	..	1 797	4 886	6 938	8 405	7 670	8 742	13 247
2000 Social security contributions	..	..	..	27 565	37 909	45 343	59 561	74 420	73 031	79 602
2100 Employees	..	..	..	15 771	23 093	27 788	34 692	41 852	40 797	44 414
2110 On a payroll basis	..	..	..	15 771	23 093	27 788	34 692	41 852	40 797	44 414
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	..	..	8 182	9 960	11 427	17 247	23 105	22 564	24 675
2210 On a payroll basis	..	..	..	8 182	9 960	11 427	17 247	23 105	22 564	24 675
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	..	..	3 612	4 856	6 128	7 622	9 464	9 670	10 513
2310 On a payroll basis	..	..	..	3 612	4 856	6 128	7 622	9 464	9 670	10 513
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	..	..	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	6 850	9 920	10 280	13 760	16 370	16 570	16 147
Employers tax on the the non-profit sector other than govt	..	..	..	1 250	1 500	320	420	580	500	532
In lieu of VAT on the wage-bill in the non-profit sector	..	..	..	4 260	6 580	7 650	10 320	12 540	12 700	13 233
In lieu VAT on the wage-bill in Financial Institutions	..	..	..	1 340	1 840	2 310	3 020	3 250	3 370	2 382
4000 Taxes on property	..	..	..	18 002	25 049	30 028	40 609	45 793	43 542	62 019
4100 Recurrent taxes on immovable property	..	..	..	11 885	16 156	18 768	23 702	27 105	24 778	29 015
Land tax	..	..	..	442	52	48	44	25	10	23
4110 Households	..	..	..	0	0	0	0	0	0	0
4120 Others	..	..	..	11 443	16 104	18 720	23 658	27 080	24 768	28 992
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	3 181	3 555	4 071	6 732	6 920	6 915	12 645
Transaction tax on the buyer of real estate	..	..	..	1 972	3 084	4 024	6 731	6 914	6 914	12 642
Transaction tax on the seller of real estate	..	..	..	206	404	27	1	6	1	3
Stamp tax	..	..	..	1 003	67	20	0	0	0	0
4500 Non-recurrent taxes	..	..	..	2 936	5 338	7 190	10 175	11 768	11 849	20 359
4510 On net wealth	..	..	..	0	0	0	0	0	0	0
4520 Other non-recurrent taxes	..	..	..	2 936	5 338	7 190	10 175	11 768	11 849	20 359
Capital gains tax on real estate	..	..	..	2 936	5 338	7 190	10 175	11 768	11 849	20 359
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	62 347	87 629	105 758	138 157	153 707	148 655	173 354
5100 Taxes on production, sale, transfer, etc.	..	..	..	57 887	81 108	98 094	128 277	143 066	138 750	162 099
5110 General taxes	..	..	..	49 876	67 570	79 947	107 765	120 541	118 854	139 650
5111 Value added taxes	..	..	..	39 805	53 983	65 510	90 824	102 463	100 373	119 346
5112 Sales tax	..	..	..	10 071	13 587	14 437	16 941	18 078	18 481	20 304
On domestic production	..	..	..	662	287	291	450	287	303	325
On imports	..	..	..	9 409	13 300	14 146	16 491	17 791	18 178	19 979
5113 Other	..	..	..	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	8 012	13 538	18 147	20 512	22 525	19 896	22 449
5121 Excise duties	..	..	..	6 595	11 323	15 458	17 642	19 509	17 021	18 772
On domestically refined fuel	..	..	..	5 666	10 590	14 637	17 008	18 966	16 526	18 276
On domestically processed tobacco products	..	..	..	929	733	821	634	543	495	496
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	1 417	2 215	2 689	2 870	3 016	2 875	3 677
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	4 460	6 521	7 664	9 880	10 641	9 905	11 255
5210 Recurrent taxes	..	..	..	4 460	6 521	7 664	9 880	10 641	9 905	11 255
5211 Paid by households: motor vehicles	..	..	..	1 436	1 895	2 274	2 515	2 966	2 868	3 088
5212 Paid by others: motor vehicles	..	..	..	479	632	758	1 723	1 985	1 898	2 029
5213 Paid in respect of other goods	..	..	..	2 546	3 995	4 632	5 642	5 690	5 139	6 138
Licences collected by the Ministry of Transportation	..	..	..	257	535	350	196	106	30	51
Licences collected by the Ministry of Communication	..	..	..	151	0	274	338	371	356	423
Licences collected by other ministries	..	..	..	1 587	2 605	2 990	3 800	3 705	3 366	4 064
Business and professional licences paid locally	..	..	..	500	769	917	1 181	1 353	1 238	1 449
Other local authority fees	..	..	..	51	86	101	128	155	150	150
5220 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	..	..	87	1 415	1 327	1 283	713
Tax expenditure component	..	..	..	..	..	3	67	0	0	0
Transfer component	..	..	..	..	..	84	1 348	1 327	1 283	713
Non-wastable tax credits against 1210	..	..	..	..	..	0	0	0	0	0
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	..	..	..	189 316	252 037	269 674	366 064	430 542	420 750	514 035
Total tax revenue on accrual basis	..	..	..	..	..	..	..	..	..	..
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	..	..	..	..	..	..	..
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	..	..	..	..	..	..	..	..
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	..	..	189 316	252 037	269 674	366 064	430 542	420 750	514 035
Imputed social contributions	..	..	..	6 172	7 131	8 203	9 186	9 051	8 804	8 594
National Accounts: Taxes and all social contributions	..	..	..	195 488	259 168	277 877	375 250	439 593	429 554	522 629

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	5 505	60 422	265 116	503 096	671 189	671 912	711 114	759 480	707 109	771 930
Total tax revenue exclusive of taxes collected for the EU	..	..	263 829	501 560	668 928	669 687	706 522	756 320	704 157	768 425
1000 Taxes on income, profits and capital gains	982	18 821	96 707	166 912	226 498	219 547	225 934	239 859	231 911	245 816
1100 Of individuals	603	13 940	69 654	124 918	172 136	180 512	184 622	196 283	189 242	200 030
1110 On income and profits	603	13 796	68 786	124 233	172 122	180 505	184 619	196 283	189 242	200 030
Personal income tax	0	11 538	57 318	121 211	162 644	173 991	173 007	185 726	178 975	186 662
Local income tax paid by households	0	829	4 492	67	0	0	0	0	0	0
Tax on income from investiments (60%)	319	55	15	0	0	0	80	47	53	61
10% Surcharge on income	94	37	5	0	0	0	0	0	0	0
10% proportional surcharge	1	0	0	0	0	0	0	0	0	0
Withholding tax on company dividends paid by households	23	51	496	110	542	393	875	1 751	1 742	2 601
Law 1177 proportional surcharge (60%)	39	0	1	0	0	0	0	0	0	0
Direct taxes 5% proportional surcharge (60%)	0	8	72	0	0	0	0	0	0	0
Additional Treasury increase (60%)	23	6	1	0	0	0	0	0	0	0
Decree 1132 revenues (60%)	0	0	0	0	0	0	0	0	0	0
Tax on households	65	7	0	0	0	0	0	0	0	0
Rental value tax	2	0	0	0	0	0	0	0	0	0
Driving licence tax	1	0	0	0	0	0	0	0	0	0
Municipal surcharge on buildings (40%)	37	5	0	22	0	0	0	0	0	0
Withholding tax on income from deposits paid by households	0	1 206	6 223	2 823	8 402	5 440	10 076	7 798	7 583	9 511
Direct taxes refund (60%)	0	0	41	0	0	0	0	0	0	0
Other	0	53	123	0	534	681	581	962	890	1 196
1120 On capital gains	0	144	867	685	14	7	3	0	0	0
Tax on capital gains on land	..	0	0	0	0	0	0	..	..	..
Municipal capital gains tax on buildings paid by households (60%)	..	144	867	685	14	7	3	..	..	..
1200 Corporate	379	4 710	26 605	34 699	50 529	36 740	33 530	35 176	34 165	34 041
1210 On profits	379	4 494	26 027	34 242	50 520	36 736	33 528	35 172	34 163	34 040
Corporation tax	0	1 245	9 042	28 877	47 192	34 841	31 927	32 781	31 939	28 374
Municipal surcharge on buildings (60%)	37	8	0	32	0	0	0	0	0	0
Tax on income from investments (40%)	213	37	10	0	0	0	54	31	36	41
Company franchise and liabilities tax	88	12	2	0	0	0	0	0	0	0
Law 1177 proportional surcharge (40%)	26	0	0	0	0	0	0	0	0	0
Direct taxes 5% proportional surcharge (40%)	0	20	48	0	0	0	0	0	0	0
Decree 1132 revenues (40%)	0	0	0	0	0	0	0	0	0	0
Additional Treasury increase (40%)	15	4	0	0	0	0	0	0	0	0
Withholding tax on company dividends paid by firms	0	77	745	166	0	0	0	0	0	0
Withholding tax on income from deposits paid by firms	0	1 810	9 334	4 235	2 370	605	759	472	592	502
Local income tax paid by firms	0	1 245	6 738	100	15	13	12	6	4	4
Direct taxes refund (40%)	0	0	27	0	0	0	0	0	0	0
Temporary solidarity contribution	..	..	..	..	..	..	..	..	..	..
Other	0	36	82	832	943	1 277	776	1 882	1 592	5 119
1220 On capital gains	0	216	578	457	9	4	2	4	2	1
Municipal capital gains tax on buildings paid by firms (40%)	..	216	578	457	9	4	2	4	2	1
1300 Unallocable between 1100 and 1200	0	171	448	7 295	3 833	2 295	7 782	8 399	8 503	11 744
Refunds tax on income	..	-240	-1 768	-5 175	0	0	0	0	0	0
Other	..	412	2 216	12 470	3 833	2 295	7 782	8 399	8 503	11 744
2000 Social security contributions	1 881	22 976	87 256	143 629	200 772	209 122	214 376	237 290	224 742	240 691
2100 Employees	..	4 171	16 753	27 333	35 715	37 598	39 805	44 486	41 313	45 571
2110 On a payroll basis	..	..	..	27 333	35 715	37 598	39 805	44 486	41 313	45 571
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	17 152	62 540	99 904	137 924	144 281	143 273	158 616	149 826	161 057
2210 On a payroll basis	..	..	..	99 904	137 924	144 281	143 273	158 616	149 826	161 057
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	1 654	7 962	16 392	27 133	27 243	31 298	34 188	33 603	34 063
2310 On a payroll basis	..	..	..	16 392	27 133	27 243	31 298	34 188	33 603	34 063
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	1 881	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	387	890	0	0	0	0	0	0	0
Contributions to GESCAL	..	387	890	..	..	..	..	..	..	..
4000 Taxes on property	397	2 248	5 983	23 360	32 646	32 441	46 259	43 243	40 432	45 063
4100 Recurrent taxes on immovable property	96	7	1	9 354	12 778	9 663	25 558	22 002	21 270	22 389
Income tax on landowners	2	0	0	0	0	0	0	0	0	0
Income tax on buildings	12	2	1	0	0	0	0	0	0	0
Income tax on luxury buildings	1	0	0	0	0	0	0	0	0	0
Surcharge on land (provincial)	16	0	0	0	0	0	0	0	0	0
Surcharge on land (municipal)	18	0	0	0	0	0	0	0	0	0
Surcharge on buildings (provincial)	26	2	0	0	0	0	0	0	0	0
Surcharge on buildings (municipal)	21	3	0	0	0	0	0	0	0	0
Municipal real estate tax	0	0	0	9 354	12 778	9 663	20 798	20 824	21 137	22 292
Tax on indivisible services (TASI)	0	0	0	0	0	0	4 760	1 178	133	97
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	14	1	2 118	231	226	427	579
4210 Individual	..	..	..	5	0	0	0	0	0	0
4220 Corporate	..	..	..	9	1	2 118	231	226	427	579
4300 Estate, inheritance and gift taxes	47	128	376	1 005	149	483	674	798	396	855
Inheritance and gift duty	33	119	376	1 005	149	483	674	798	396	855
Estate duty	11	9	0	0	0	0	0	0	0	0
Proportional surcharge and premium	3	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	255	2 113	5 606	12 320	18 256	17 365	17 245	18 800	17 262	19 599
Registration tax	120	1 048	2 421	6 794	9 410	9 019	7 625	9 587	8 118	9 734
Mortgage taxes and land registry duties	22	190	469	1 067	2 525	2 071	1 529	1 625	1 464	1 825
5% proportional surcharge	6	0	0	0	0	0	0	0	0	0
Additional surcharge	4	0	0	0	0	0	0	0	0	0
Stamp duties and surcharges accruing on cadastral acts	104	751	2 185	4 459	6 321	6 275	7 600	7 190	7 261	7 574
Other	0	123	530	0	0	0	491	398	419	466
4500 Non-recurrent taxes	0	0	0	98	151	916	309	228	121	164
4510 On net wealth	..	..	..	0	0	0	0	0	0	0
4520 Other non-recurrent taxes	..	..	..	98	151	916	309	228	121	164
4600 Other recurrent taxes on property	0	0	0	569	1 311	1 896	2 242	1 189	956	1 477
5000 Taxes on goods and services	2 173	15 990	74 280	141 852	171 869	178 863	196 473	214 810	190 621	217 722
5100 Taxes on production, sale, transfer, etc.	2 037	15 251	67 083	127 281	155 191	160 775	174 443	187 651	164 841	189 555
Direct taxes refund	0	-73	-86	0	0	0	0	0	0	0
5110 General taxes	710	9 438	38 940	77 473	95 623	97 586	100 692	111 464	99 902	121 283
5111 Value added taxes	0	9 438	38 940	77 473	95 623	97 586	100 692	111 464	99 669	120 980
VAT	..	9 438	38 940	77 473	95 623	97 586	100 692	111 464	99 669	120 980
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	710	0	0	0	0	0	0	0	233	303
General tax on receipts	662	..	..	..	..	..	..	..	0	0
Compensation tax on imported products	48	..	..	..	..	..	..	..	0	0
Digital Services Tax	..	..	..	..	..	..	..	..	233	303
5120 Taxes on specific goods and services	1 327	5 886	28 048	49 808	59 568	63 189	73 751	76 187	64 939	68 272
5121 Excise duties	816	4 088	20 304	31 479	32 904	36 414	46 238	47 108	40 181	42 395
Duty on mineral oils	465	3 462	15 928	22 172	23 252	22 884	25 759	25 907	21 454	24 421
Duty on spirits	27	87	206	486	595	570	600	652	593	701
Duty on beer	12	54	172	242	489	476	633	709	624	698
Duty on sugars	22	25	68	120	0	5	5	0	0	0
Duty on electricity	20	51	2 018	3 079	3 034	7 152	15 246	15 150	13 569	12 501
Duty on bananas	9	53	97	0	0	0	0	0	0	0
Duty on coffee	31	60	74	0	0	0	0	0	0	0
Duty on cocoa	3	4	7	0	0	0	0	0	0	0
Duty on olive oil	0	0	0	0	0	0	0	0	0	0
Other duty	44	190	1 037	5 201	5 385	5 268	3 898	4 666	3 922	4 048
Alcohol, spirits, liquor	5	0	0	0	0	0	0	0	0	0
On matches and flints	13	22	47	0	0	0	0	0	0	0
Meat	26	0	0	0	0	0	0	0	0	0
In-bond surcharge	0	81	650	174	143	54	90	17	12	19
Combustible materials	39	0	0	0	0	0	0	0	0	0
Construction materials	30	0	0	0	0	0	0	0	0	0
Excise duty on sound and video	3	0	0	0	0	0	0	0	0	0
Tax on phonograph records	1	0	0	0	0	0	0	0	0	0
Stamp duty on playing cards	1	0	0	0	0	0	0	0	0	0
Other	66	0	0	5	6	5	7	7	7	7
5122 Profits of fiscal monopolies	303	1 033	3 248	7 718	10 440	10 983	10 711	10 653	10 539	10 945
Duty on tobacco	292	1 033	3 248	7 712	10 436	10 978	10 710	10 652	10 538	10 943
On salt	10	0	0	0	0	0	0	0	0	0
Duty on products of Monopoli di Stato	1	0	0	6	4	5	1	1	1	2
5123 Customs and import duties	142	261	1 164	1 536	2 261	2 225	2 246	2 314	1 971	2 431
Common Customs tariff (CEE)	0	0	836	1 536	2 261	2 225	2 246	2 314	1 971	2 431
Customs and shipping duties	115	14	0	0	0	0	0	0	0	0
Administrative services duties	11	0	0	0	0	0	0	0	0	0
Tax on agriculture	15	228	207	0	0	0	0	0	0	0
Other duties	0	9	68	0	0	0	0	0	0	0
Compensatory amounts	0	9	53	0	0	0	0	0	0	0
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	67	483	3 141	9 029	13 932	13 567	14 556	16 112	12 248	12 501
Entertainment tax	20	59	167	118	68	58	40	32	15	15
Stamp duty	6	0	0	0	0	0	0	0	0	0
Tax on advertisements	6	56	168	389	392	384	405	455	382	383
Tax on lotto, lotteries, betting and Totocalcio game	3	123	617	4 164	7 144	7 983	7 488	10 514	6 930	6 603
Casino takings, special duties, etc.	0	0	0	158	152	192	112	106	45	61
Single tax on games of skill and betting-levied indirectly	9	74	476	487	405	242	116	181	214	274
Aerotaxi passengers tax	0	0	0	0	0	0	8	9	5	12
Local tax (including insurance)	23	171	1 714	3 713	5 771	4 708	3 835	3 969	3 676	4 079
Bank levy for the National Resolution Fund	..	..	0	0	0	0	2 552	846	981	1 074
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
Special Duty on foreign payments and currency selling	..	..	..	..	..	..	..	..	..	..
5128 Other taxes	0	21	192	46	31	0	0	0	0	0
ECSC taxes and contributions on sugar and other levies	..	21	121	0	0	..	..	..	..	..
Other	..	0	70	46	31	..	..	..	..	..
Bank cont. to the unique European Resolution Fund	..	0	0	0	0	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	180	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	136	456	4 474	8 479	10 550	10 531	11 130	14 021	12 808	15 070
5210 Recurrent taxes	136	456	4 474	8 479	10 550	1 155	1 653	1 904	1 571	1 769
Public motor vehicle register tax	64	152	967	1 034	1 326	1 155	1 653	1 904	1 571	1 769
Tax on vehicles 5% proportional surcharge	3	13	450	0	0	0	0	0	0	0
Surcharge on diesel cars	0	66	683	0	0	0	0	0	0	0
Surcharge on gas cars	0	0	171	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles	..	..	..	3 433	4 652	4 628	4 710	5 323	4 713	5 263
5212 Paid by others: motor vehicles	..	..	..	1 006	1 332	1 300	1 446	1 394	1 235	1 411
Motor vehicle duty paid by firms	..	..	..	1 006	1 332	1 300	1 446	1 394	1 235	1 411
5213 Paid in respect of other goods	67	225	2 203	3 006	3 240	3 448	3 321	5 400	5 289	6 627
Law 1177 proportional surcharge	22	0	0	0	0	0	0	0	0	0
Taxes on signs	2	4	0	0	0	0	0	0	0	0
Tax on dog tags	0	7	12	0	0	0	0	0	0	0
Tax on hunting and fishing	0	0	0	0	0	0	0	0	0	0
Duty on official franchises	43	215	2 191	3 006	3 240	3 448	3 321	3 482	3 389	4 710
Television tax (households)	0	0	0	0	0	0	0	1 918	1 900	1 917
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
Motor vehicles, airplanes	..	..	..	..	..	..	..	..	..	..
Pro-Friuli tax on vehicles	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	283	2 724	6 092	6 128	7 557	10 900	13 138	12 972	13 097
Indirect taxes refund	..	0	160	288	616	693	715	788	525	599
Other	..	283	2 564	5 804	5 512	6 864	10 185	12 350	12 447	12 498
6000 Other taxes	72	0	0	27 343	39 404	31 939	28 072	24 278	19 403	22 638
6100 Paid solely by business	0	..	..	27 343	39 404	31 939	28 072	24 278	19 403	22 638
6200 Other	72	..	..	0	0	0	0	0	0	0
Capital levies	2	..	..	..	..	..	..	..	..	..
Other taxes	71	..	..	..	..	..	..	..	..	..
Memorandum items
Customs duties collected on behalf of the EU	..	..	836	1 536	2 261	2 225	2 246	2 314	1 971	2 431
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	2 346	846	981	1 074
Taxes and compulsory social security contributions paid by EU civil servants	..	..	..	..	..	..	61	72	77	70
Taxes paid by EU civil servants: income taxes	..	..	..	..	..	..	31	37	39	35
Taxes paid by EU civil servants: compulsory social security contributions	..	..	..	..	..	..	30	35	38	34
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	..	0	0	9 793	10 085	11 667	13 915
Tax expenditure component	..	..	..	..	..	-109	8 615	8 917	10 246	12 250
Transfer component	..	..	..	..	..	109	1 178	1 167	1 420	1 665
Non-wastable tax credits against 1210	..	..	..	..	0	0	4 866	308	469	469
Tax expenditure component	..	..	..	..	..	..	0	0	0	0
Transfer component	..	..	..	..	..	..	4 866	308	469	469
Total tax revenue on cash basis	5 505	60 422	265 116	488 738	653 836	659 704	711 837	754 038	704 437	767 218
Total tax revenue on accrual basis	..	..	..	503 096	671 189	671 912	711 114	759 480	707 109	771 930
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	-5 416	-5 470	-6 538	-9 801	-10 984	-10 911	-10 573
The tax for the urban solid waste disposal (TARSU)	..	..	..	-4 387	-4 443	-5 519	-8 519	-9 486	-9 667	-9 688
Other	..	..	..	-1 029	-1 027	-1 019	-1 282	-1 498	-1 244	-885
Difference in treatment of tax credits	..	..	..	0	0	-109	8 615	8 917	10 246	12 250
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	464	567	561	750	764	763	804
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	498 144	666 286	665 826	710 678	758 177	707 207	774 411
Imputed social contributions	..	..	..	3 884	3 980	3 984	3 938	4 151	4 144	4 536
National Accounts: Taxes and all social contributions	..	..	..	502 028	670 266	669 810	714 616	762 328	711 351	778 947

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	6 172	62 443	130 843	136 236	146 248	132 484	163 533	175 432	177 321	187 904
1000 Taxes on income, profits and capital gains	2 708	28 800	65 682	47 398	53 174	40 034	50 969	53 994	53 934	60 006
1100 Of individuals	1 338	15 180	36 394	28 677	28 600	24 663	30 847	32 947	33 189	35 439
1110 On income and profits	1 338	15 180	36 394	28 677	28 600	24 663	30 847	32 947	33 189	35 439
Income tax	970	10 800	25 996	18 789	16 080	12 984	18 178	19 571	19 591	21 829
Prefectural inhabitants tax	123	1 415	3 675	3 621	5 008	4 699	5 252	4 840	4 955	5 054
Municipal inhabitants tax	220	2 890	6 475	6 044	7 294	6 795	7 224	8 325	8 427	8 332
Enterprise tax	25	75	249	223	218	184	194	211	216	225
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	1 370	13 620	29 288	18 721	24 573	15 372	20 122	21 046	20 745	24 567
1210 On profits	1 370	13 620	29 288	18 721	24 573	15 372	20 122	21 046	20 745	24 567
Corporation tax	927	8 923	18 384	11 747	14 744	8 968	10 832	10 797	11 235	13 643
Prefectural inhabitants tax	53	557	1 414	879	1 206	777	859	821	548	512
Municipal inhabitants tax	85	1 297	3 198	2 176	3 015	1 954	2 324	2 395	1 813	1 956
Enterprise tax	305	2 843	6 293	3 918	5 608	2 253	3 510	4 385	4 082	4 743
Local special corporate tax	0	0	0	0	0	1 420	2 081	2 044	978	0
Local corporate tax	0	0	0	0	0	0	516	604	1 418	1 881
Special corporate enterprise tax	..	..	0	0	0	0	0	0	672	1 832
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	1 344	18 178	34 613	47 968	53 325	54 461	64 465	72 046	71 562	73 613
2100 Employees	446	6 393	13 895	19 830	21 975	23 593	28 224	31 992	31 842	32 780
2110 On a payroll basis	..	..	13 895	19 830	21 975	23 593	28 224	31 992	31 842	32 780
2120 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2200 Employers	588	9 267	16 649	22 456	24 243	24 674	29 479	33 479	33 245	34 312
2210 On a payroll basis	..	..	16 649	22 456	24 243	24 674	29 479	33 479	33 245	34 312
2220 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	107	2 518	4 069	5 683	7 108	6 194	6 763	6 575	6 476	6 521
2310 On a payroll basis	..	..	4 069	5 683	7 108	6 194	6 763	6 575	6 476	6 521
2320 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	203	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	498	5 114	12 296	14 294	13 138	12 878	13 400	14 340	14 328	14 779
4100 Recurrent taxes on immovable property	319	3 326	7 099	10 414	9 949	10 225	10 005	10 612	10 719	10 655
Prefectural property tax	4	8	15	11	14	5	2	8	9	8
Municipal property tax	296	2 784	6 023	9 041	8 729	8 961	8 755	9 286	9 380	9 322
City planning tax	19	469	942	1 318	1 202	1 256	1 244	1 318	1 330	1 326
Special landholding tax	0	65	118	43	4	3	3	0	0	0
Water and land utilization tax	0	0	0	0	0	0	0	0	0	0
Land value tax	0	0	0	1	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	44	441	1 918	1 782	1 503	1 250	1 968	2 301	2 315	2 770
4310 Estate and inheritance taxes	34	375	..	..	..	..	..	..	..	..
Inheritance tax	34	375	..	..	..	..	..	..	..	..
4320 Gift taxes	10	65	..	..	..	..	..	..	..	..
Tax on gifts	10	65	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	135	1 347	3 280	2 099	1 686	1 403	1 426	1 427	1 294	1 353
Bourse tax	3	15	41	0	0	0	0	0	0	0
Securities transaction	8	209	748	0	0	0	0	0	0	0
Bank of Japan note issue tax	0	0	0	0	0	0	0	0	0	0
Stamp revenues	83	841	1 894	1 532	1 202	1 024	1 050	1 023	920	961
Real property acquisition tax	41	282	596	567	485	379	377	404	374	392
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	1 620	10 200	17 917	26 227	26 256	24 730	34 286	34 599	37 053	39 010
5100 Taxes on production, sale, transfer, etc.	1 544	8 822	15 647	23 180	23 241	22 160	31 871	32 046	34 433	36 409
5110 General taxes	0	0	5 778	12 350	12 841	12 675	22 400	23 148	26 395	28 059
5111 Value added taxes	..	..	5 778	12 350	12 841	12 675	22 400	23 148	26 395	28 059
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	1 544	8 822	9 868	10 830	10 400	9 485	9 470	8 898	8 038	8 350
5121 Excise duties	1 062	6 674	8 637	9 837	9 374	8 622	8 351	7 891	7 167	7 398
Liquor tax	353	1 424	1 935	1 816	1 524	1 389	1 338	1 247	1 134	1 132
Sugar excises	29	43	0	0	0	0	0	0	0	0
Local gasoline tax	46	278	361	296	302	294	264	244	220	222
Gasoline tax	254	1 547	2 007	2 769	2 820	2 750	2 465	2 281	2 058	2 076
Liquefied petroleum gas tax	0	30	31	28	27	24	18	14	9	10
Aviation fuel tax	0	58	76	104	104	89	66	65	11	45
Commodity tax	138	1 038	5	0	0	0	0	0	0	0
Playing-card tax	1	1	0	0	0	0	0	0	0	0
Prefectural tobacco tax	44	229	361	282	278	256	153	140	134	142
Municipal tobacco tax	73	402	636	865	853	788	936	854	817	871
Timber delivery tax	3	3	0	0	0	0	0	0	0	0
Mineral product tax	2	5	3	2	2	2	2	2	2	2
Electricity and gas tax	54	386	0	0	0	0	0	0	0	0
Diesel oil tax	65	447	834	1 208	1 034	918	925	945	910	927
Vehicle acquisition tax	0	270	613	464	425	192	137	104	0	0
Promotion of power resources development tax	0	109	295	375	352	349	316	316	311	316
Petroleum and coal tax	0	404	487	489	513	502	630	638	608	636
Tobacco tax	0	0	996	876	925	908	954	874	840	906
Special tobacco tax	0	0	0	264	214	163	148	124	112	112
International tourist tax	..	..	0	0	0	0	0	44	1	2
5122 Profits of fiscal monopolies	179	808	0	0	0	0	0	0	0	0
Monopoly profits	179	808	..	..	..	..	..	..	..	..
5123 Customs and import duties	222	786	928	877	941	786	1 049	941	820	893
Customs duty	222	786	928	877	941	786	1 049	941	820	893
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	81	554	303	116	85	77	70	66	52	59
Travel tax	4	64	0	0	0	0	0	0	0	0
Admission tax	10	5	0	0	0	0	0	0	0	0
Local entertainment tax	10	74	0	0	0	0	0	0	0	0
Golf course utilization tax	0	0	90	81	60	55	48	43	39	44
Meal and lodging tax	56	398	0	0	0	0	0	0	0	0
Special local consumption tax	0	0	195	12	0	0	0	0	0	0
Bathing tax	1	13	18	23	25	22	23	23	12	14
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	76	1 378	2 270	3 047	3 015	2 570	2 416	2 553	2 620	2 601
5210 Recurrent taxes	69	1 358	2 250	3 027	2 993	2 548	2 393	2 530	2 599	2 580
Automobile tax	55	781	1 276	1 765	1 717	1 616	1 543	1 588	1 623	1 614
Light vehicle tax	13	43	88	125	164	178	200	269	285	294
Motor vehicle tonnage tax	0	527	881	1 134	1 110	753	649	671	690	671
Hunter licence tax	0	3	2	2	0	0	0	0	0	0
Hunting tax	0	3	2	1	2	2	1	1	1	1
Mine lot tax	1	1	1	1	0	0	0	0	0	0
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	7	20	20	20	22	21	22	23	21	21
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	2	151	335	348	356	381	413	454	444	496
6100 Paid solely by business	0	139	288	324	313	330	361	387	385	397
Business office tax	..	139	288	324	313	330	361	387	385	397
6200 Other	2	12	47	24	43	52	52	68	60	99
Taxes not in local tax law	2	12	47	24	43	52	52	67	60	63
Other	0	0	0	0	0	0	0	1	0	35
Total tax revenue on cash basis	6 172	62 443	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	130 843	136 236	146 248	132 484	163 533	175 432	177 321	187 904
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	..	..	..	..	..	..	..
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	..	..	..	..	..	..	..	..
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	..	..	..	..	..	..	..	..	..
Imputed social contributions	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and all social contributions	..	..	..	..	..	..	..	..	..	..

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	..	6 687	37 262	136 295	258 571	295 968	393 559	523 985	538 450	619 084
1000 Taxes on income, profits and capital gains	..	1 704	12 203	39 254	82 239	82 905	119 151	174 040	166 564	205 574
1100 Of individuals	..	766	7 440	19 950	43 276	42 098	67 600	91 714	101 286	126 210
1110 On income and profits	..	766	6 327	18 569	31 984	33 935	55 744	75 613	77 630	89 503
Income tax	..	0	0	0	0	0	0	0	0	0
Dividends and interest income tax	..	0	0	0	4 682	4 425	4 561	5 577	5 830	6 863
Wages and salaries income tax	..	0	0	0	14 124	15 517	27 055	38 466	40 905	47 231
Other income tax	..	0	0	0	2 607	2 986	4 467	6 640	6 645	7 321
Global income tax	..	661	4 723	16 128	6 151	6 369	12 784	16 778	16 073	15 990
Defence tax on income tax	..	105	938	0	0	0	0	0	0	0
Education tax on income tax	..	0	325	0	0	0	0	0	0	0
Rural dev. tax on interest, bus. Inc. & cap. gains relief	..	0	0	156	160	179	105	139	225	326
Inhabitant tax on income tax (local)	..	0	341	2 285	4 260	4 459	6 772	8 013	7 952	11 772
1120 On capital gains	..	0	1 113	1 381	11 292	8 163	11 856	16 101	23 656	36 707
Capital gains tax	..	..	1 113	1 381	11 292	8 163	11 856	16 101	23 656	36 707
1200 Corporate	..	738	4 757	19 271	38 963	40 807	51 551	82 326	65 278	79 364
1210 On profits	..	738	4 757	19 271	38 963	40 807	51 551	82 326	65 278	79 364
Corporation tax - withholding	..	..	677	8 577	8 360	9 095	12 317	14 168	13 179	14 928
Corporation tax - final returns	..	..	2 549	9 302	27 057	28 173	32 713	58 006	42 335	55 468
Defence tax on corporation tax	..	..	1 323	0	0	0	0	0	0	0
Inhabitant tax on corporation tax (local)	..	..	207	1 142	3 152	3 094	6 217	9 729	9 293	8 343
Rural development tax corporate income	..	..	0	251	394	445	304	423	471	625
Excess profit tax	..	0	0	0	0	0	0	0	0	0
1220 On capital gains	..	0	0	0	0	0	0	0	0	0
Capital gains tax	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	199	6	33	0	0	0	0	0	0
Business income tax	..	0	0	0	..	..	..	..	..	..
Real estate income tax	..	0	0	0	..	..	..	..	..	..
Defence tax on real estate & business income	..	0	0	0	..	..	..	..	..	..
Rural dev. tax on bus. inc. & cap. gains relief	..	0	0	30	..	..	..	..	..	..
Inhabitant tax before 1990 (local)	..	117	0	0	..	..	..	..	..	..
Farm land tax (local)	..	83	6	3	..	..	..	..	..	..
Inhabitant tax on farm land tax (local)	..	0	0	0	..	..	..	..	..	..
2000 Social security contributions	..	73	3 760	22 759	53 588	69 090	104 693	140 071	150 854	162 209
2100 Employees	..	0	1 464	8 578	21 773	28 213	44 281	60 682	65 384	70 297
Veterans' relief fund	..	0	0	0	0	0	0	0	0	0
Soldiers' annuity fund	..	0	0	0	0	0	0	0	0	0
Unemployment assurance	..	0	0	598	1 164	1 358	3 076	4 027	4 895	5 159
National welfare pension fund	..	0	429	4 325	9 338	11 004	15 821	20 630	21 722	22 879
Social benefit fund	..	0	0	0	0	0	0	0	0	0
Health Insurance	..	0	483	2 066	8 180	11 783	19 868	27 911	30 184	33 453
Teachers' pensions	..	0	86	279	581	868	1 125	1 678	1 780	1 818
Government employees pensions	..	0	406	1 144	2 202	2 878	3 876	5 796	6 134	6 302
Military personal pensions	..	0	60	166	308	322	515	640	669	686
2110 On a payroll basis	..	..	..	8 578	21 773	28 213	44 281	60 682	65 384	70 297
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	73	1 694	9 409	23 557	30 856	47 846	63 780	67 676	72 773
Ind. works' insurance fund	..	73	550	1 876	4 431	4 632	6 062	7 539	7 088	7 498
Soldiers' annuity fund	..	0	0	0	0	0	0	0	0	0
Pneumoconiosis fund	..	0	0	0	0	0	0	0	0	0
Unemployment insurance	..	0	0	1 449	2 474	2 860	5 499	7 063	8 024	8 398
Veterans' relief fund	..	0	0	0	0	0	0	0	0	0
National welfare pension fund	..	0	430	4 340	9 383	11 052	15 895	20 631	21 722	22 879
Social benefit fund	..	0	0	0	0	0	0	0	0	0
Health Insurance	..	0	658	1 547	6 844	11 718	19 493	27 110	29 288	32 373
Teachers' pensions	..	0	56	197	425	594	897	1 437	1 554	1 625
Government employees pensions	..	0	0	0	0	0	0	0	0	0
2210 On a payroll basis	..	..	..	9 409	23 557	30 856	47 846	63 780	67 676	72 773
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	0	602	4 772	8 258	10 021	12 566	15 609	17 794	19 139
2310 On a payroll basis	..	..	0	0	0	0	0	0	0	0
2320 On an income tax basis	..	..	602	4 772	8 258	10 021	12 566	15 609	17 794	19 139
2400 Unallocable between 2100, 2200 and 2300	..	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	34	153	258	619	714	1 122	1 597	1 607	1 755
Workshop tax on workforce (local)	..	31	124	258	619	714	1 122	1 597	1 607	1 755
Vocational training promotion fund	..	3	29	0	0	0	0	0	0	0
4000 Taxes on property	..	537	4 389	16 846	33 109	33 516	48 625	59 732	76 512	93 263
4100 Recurrent taxes on immovable property	..	183	980	3 385	9 196	9 270	12 486	17 750	20 044	24 486
Property tax (local)	..	119	227	728	3 755	4 817	9 294	12 677	13 773	14 974
City planning tax on urban real estate (local)	..	51	244	815	1 883	2 465	0	0	0	0
Community facilities tax (local)	..	13	86	341	543	650	1 351	1 681	1 777	1 841
Tax on excessive land holdings (local)	..	0	1	0	0	0	0	0	0	0
Tax on aggregate land holdings (local)	..	0	400	1 282	5	0	0	0	0	0
Rural dev. tax on local agg. land holdings tax	..	0	0	81	1	0	0	0	0	0
Tax on excessively increased land value	..	0	0	0	0	0	0	0	0	0
Comprehensive real estate tax	..	0	0	0	2 414	1 029	1 399	2 671	3 601	6 130
Rural dev. tax on comprehensive real estate tax	..	0	0	0	483	208	267	505	680	1 172
4110 Households	..	..	0	0	0	0	0	0	0	0
4120 Others	..	..	22	138	112	101	175	216	213	369
Workshop tax on property (local)	..	..	22	138	112	101	175	216	213	369
4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	12	354	989	2 842	3 076	5 044	8 329	10 375	15 006
4310 Estate and inheritance taxes	..	5	85	449	1 059	1 203	1 944	3 154	3 904	6 945
Inheritance tax	..	3	71	449	1 059	1 203	1 944	3 154	3 904	6 945
Defence tax on inheritance tax	..	2	14	0	0	0	0	0	0	0
4320 Gift taxes	..	7	269	540	1 783	1 873	3 100	5 175	6 471	8 061
Gift tax	..	7	225	540	1 783	1 873	3 100	5 175	6 471	8 061
Defence tax on gift tax	..	0	44	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	..	319	2 960	11 935	21 071	21 170	31 095	33 653	46 093	53 771
Registration tax (local)	..	122	1 378	4 528	7 254	7 370	1 831	1 837	2 053	2 155
Registration tax	..	0	0	0	0	0	0	0	0	0
Defence tax on registration tax	..	0	0	0	0	0	0	0	0	0
Rural dev. tax on local acquisition tax	..	0	0	246	627	632	969	947	1 164	1 343
Rural dev. tax on local registration tax	..	0	0	66	143	144	1	0	0	0
Securities transactions tax	..	0	224	2 736	3 469	3 667	4 670	4 473	8 759	10 256
Rural dev. tax on securities transaction tax	..	0	0	823	1 729	2 010	1 861	1 635	3 616	5 340
Acquisition tax (local)	..	163	1 165	3 148	7 261	6 825	20 810	23 915	29 536	33 717
Stamp tax	..	34	193	388	588	522	953	846	965	960
4500 Non-recurrent taxes	..	22	95	537	0	0	0	0	0	0
Asset revaluation tax	..	22	95	537	..	..	..	..	..	..
4510 On net wealth	..	..	0	0	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	0	0	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	4 190	16 497	52 271	80 861	99 769	110 326	135 276	131 353	143 100
5100 Taxes on production, sale, transfer, etc.	..	4 114	16 024	50 023	78 414	96 573	103 254	127 551	123 219	134 745
5110 General taxes	..	1 471	6 964	23 212	40 942	51 800	60 162	82 174	81 452	89 022
5111 Value added taxes	..	1 471	6 964	23 212	40 942	51 800	60 162	82 174	81 452	89 022
Value added tax	..	1 471	6 964	23 212	40 942	51 800	60 162	82 174	81 452	89 022
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
Business tax	..	..	..	..	..	..	..	..	..	..
5113 Other	..	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	2 643	9 059	26 811	37 472	44 773	43 092	45 377	41 767	45 723
5121 Excise duties	..	1 029	4 924	18 155	27 880	31 340	31 857	34 691	33 013	35 792
Commodity tax	..	0	0	0	0	0	0	0	0	0
Defence tax on commodity tax	..	0	0	0	0	0	0	0	0	0
Liquor tax	..	298	1 022	1 963	2 268	2 878	3 228	3 504	3 008	2 673
Defence tax on liquor tax	..	78	0	0	0	0	0	0	0	0
Education tax on liquor tax	..	0	81	516	580	724	808	844	733	608
Textile tax	..	0	0	0	0	0	0	0	0	0
Petroleum tax	..	0	0	0	0	0	0	0	0	0
Transport tax on petrol products	..	0	0	8 404	11 464	13 970	14 055	14 563	13 938	16 598
Education tax on transport tax	..	0	0	1 247	1 715	2 133	2 154	2 190	2 041	2 497
Electricity and gas tax	..	0	0	0	0	0	0	0	0	0
Special excise tax	..	583	1 912	2 985	5 161	5 066	8 001	9 719	9 218	9 364
Defence tax on special excise tax	..	70	337	0	0	0	0	0	0	0
Education tax on special excise tax	..	0	0	498	607	501	515	455	440	435
Rural development on special excise tax	..	0	0	37	54	24	61	58	57	59
Tobacco sales tax (local)	..	0	0	0	0	0	0	0	0	0
Tobacco consumption tax (local)	..	0	1 572	2 251	2 761	2 875	3 035	3 358	3 578	3 558
Motor fuel tax (local)	..	0	0	254	3 270	3 169	0	0	0	0
5122 Profits of fiscal monopolies	..	510	0	0	0	0	0	0	0	0
Monopoly profit	..	510	..	..	..	..	..	..	..	..
5123 Customs and import duties	..	1 014	3 692	5 936	7 690	11 046	8 907	8 250	7 413	8 629
Customs duties	..	762	2 765	5 800	7 411	10 666	8 495	7 882	7 059	8 227
Defence tax on customs duties	..	248	919	0	0	0	0	0	0	0
Special customs duties	..	0	0	0	0	0	0	0	0	0
Tonnage tax	..	0	0	0	0	0	0	0	0	0
Education tax on imports	..	0	7	99	234	336	390	345	341	388
Rural dev. tax on customs exemptions	..	0	0	37	45	44	22	23	13	14
Previous year receipts	..	4	0	0	0	0	0	0	0	0
5124 Taxes on exports	..	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	90	444	2 720	1 902	2 387	2 328	2 436	1 341	1 302
Telephone tax	..	50	262	1 457	0	0	0	0	0	0
Defence tax on telephone tax	..	33	0	0	0	0	0	0	0	0
Entertainment tax	..	0	0	0	0	0	0	0	0	0
Defence tax on entertainment tax	..	0	0	0	0	0	0	0	0	0
Entertainment tax (local)	..	0	0	0	0	0	0	0	0	0
Travel tax	..	0	0	0	0	0	0	0	0	0
Admission tax	..	0	0	0	0	0	0	0	0	0
Defence tax on admission tax	..	0	0	0	0	0	0	0	0	0
Education tax on banking & insurance	..	0	108	473	721	951	1 004	1 277	1 138	1 175
Horse race tax (local)	..	3	56	566	864	1 068	1 089	970	169	106
Rural dev. tax on horse race tax	..	0	0	84	165	215	235	189	34	21
Butchery tax (local)	..	5	18	51	52	58	0	0	0	0
Regional development tax (local)	..	0	0	89	100	95	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	75	474	2 248	2 447	3 196	7 072	7 725	8 134	8 355
5210 Recurrent taxes	..	75	474	2 248	2 447	3 196	7 072	7 725	8 134	8 355
License tax (local)	..	18	48	241	77	76	0	0	0	0
Automobile tax (local)	..	57	426	2 007	2 370	3 120	7 072	7 725	8 134	8 355
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	150	259	4 907	8 155	9 974	9 642	13 269	11 560	13 183
6100 Paid solely by business	..	0	0	0	0	0	0	0	0	0
6200 Other	..	150	259	4 907	8 155	9 974	9 642	13 269	11 560	13 183
Unallocable tax revenue	..	143	0	0	0	0	0	0	0	0
Previous year tax	..	0	213	1 474	2 965	4 449	3 435	5 873	4 165	5 147
Previous year tax (local)	..	6	47	474	672	654	392	719	259	437
Unallocable defence tax	..	0	0	-3	0	0	0	0	0	0
Education tax on local taxes	..	0	0	2 962	4 518	4 871	5 815	6 677	7 136	7 599
Total tax revenue on cash basis	..	6 687	37 262	136 295	258 571	295 968	393 559	523 985	538 450	619 084
Total tax revenue on accrual basis	..	..	..	..	..	..	..	..	..	..
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	..	..	..	..	..	..	..
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	..	..	..	..	..	..	..	..
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	..	..	..	..	..	..	..	..	..
Imputed social contributions	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and all social contributions	..	..	..	..	..	..	..	..	..	..

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	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	..	..	..	1 995	6 401	5 162	7 320	9 482	9 374	10 252
Total tax revenue exclusive of taxes collected for the EU	..	..	..	1 995	6 362	5 137	7 272	9 426	9 322	10 180
1000 Taxes on income, profits and capital gains	..	..	..	480	1 857	1 292	1 833	2 026	2 019	2 295
1100 Of individuals	..	..	..	376	1 287	1 116	1 445	1 978	1 803	2 009
1110 On income and profits	..	..	..	376	1 287	1 116	1 445	1 978	1 803	2 009
Personal income tax	..	..	..	376	1 287	1 116	1 445	1 978	1 803	2 009
Solidarity tax	..	..	..	0	0	0	0	1	0	0
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	105	570	175	389	48	217	286
1210 On profits	..	..	..	105	570	175	389	48	217	286
1220 On capital gains	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	669	1 774	1 554	2 030	2 911	2 985	3 191
2100 Employees	..	..	..	167	479	389	585	847	978	1 042
2110 On a payroll basis	..	..	..	167	479	389	585	847	978	1 042
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	..	..	501	1 283	1 155	1 432	2 037	1 979	2 107
2210 On a payroll basis	..	..	..	501	1 283	1 155	1 432	2 037	1 979	2 107
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	..	..	1	12	9	12	27	29	43
2310 On a payroll basis	..	..	..	1	12	9	12	27	29	43
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	..	..	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	4	3	3	3	3	3
Risk duty of business	..	..	..	..	4	3	3	3	3	3
4000 Taxes on property	..	..	..	76	195	157	249	287	281	296
4100 Recurrent taxes on immovable property	..	..	..	63	106	128	197	226	222	226
4110 Households	..	..	..	0	0	0	24	40	39	39
4120 Others	..	..	..	63	106	128	173	187	183	187
Tax on property	..	..	..	63	106	128	173	187	183	187
Tax on land	..	..	..	0	0	0	0	0	0	0
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	3	3	7	11	12	15
4310 Estate and inheritance taxes	..	..	..	..	3	3	7	11	12	15
Duty for legacies and donations	..	..	..	..	0	2	4	9	9	12
Stamp duty for transactions made in Land Register in relation to legacies and donations	..	..	..	..	1	0	1	1	1	1
Duty for consolidation of ownership and legal cliens in Land Register anent legacies and donations	..	..	..	..	2	2	2	2	2	3
4320 Gift taxes	..	..	..	..	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	..	..	..	13	86	26	42	45	44	50
Duties on transactions with privatization vouchers	..	..	..	0	0	0	0	0	0	0
Stamp duty for transactions made in Land Register, which have been collected from juridical persons, except legacies and donations	..	..	..	0	1	1	1	1	1	1
Duty for consolidation of ownership and legal liens in Land Register, which have been collected from juridical persons, except legacies and donations	..	..	..	4	27	13	18	19	18	21
Stamp duty for transactions made in Land Register, which have been collected from physical persons, except legacies and donations	..	..	..	1	8	1	2	2	2	2
Duty for consolidation of ownership and legal liens in Land Register, which have been collected from physical persons, except legacies and donations	..	..	..	7	51	11	20	23	23	26
4500 Non-recurrent taxes	..	..	..	0	0	0	3	4	3	5
4510 On net wealth	..	..	..	..	..	..	0	0	0	0
4520 Other non-recurrent taxes	..	..	..	..	..	..	3	4	3	5
The payment made by a foreigner before receiving temporary residence permit	..	..	..	..	..	..	3	4	3	5
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	770	2 572	2 157	3 205	4 254	4 086	4 467
5100 Taxes on production, sale, transfer, etc.	..	..	..	739	2 515	2 031	3 052	3 977	3 867	4 234
5110 General taxes	..	..	..	476	1 753	1 301	2 130	2 783	2 690	2 997
5111 Value added taxes	..	..	..	476	1 727	1 202	1 876	2 632	2 541	2 880
5112 Sales tax	..	..	..	0	0	0	31	0	0	0
Subsidised electricity tax	..	..	..	..	..	..	31	..	..	..
5113 Other	..	..	..	0	27	99	223	150	149	118
Mandatory procurement public service obligation fee	..	..	..	..	27	99	223	150	149	118
5120 Taxes on specific goods and services	..	..	..	262	761	730	922	1 194	1 177	1 237
5121 Excise duties	..	..	..	232	626	645	807	1 068	1 066	1 112
Excise duty on alcoholic beverages	..	..	..	63	127	111	128	200	190	195
Excise duty on beer	..	..	..	4	15	25	27	54	52	52
Excise duty on oil products	..	..	..	124	359	360	428	542	560	579
Excise duty on tobacco	..	..	..	27	92	130	178	228	223	241
Excise duty on other products	..	..	..	14	32	18	25	17	19	22
Excise duty on coffee, non alcoholic beverages, refill liquids for electronic cigarettes and tobacco substitute products	..	..	..	6	8	13	14	17	19	22
Excise duty / Tax on cars and motorcycles	..	..	..	8	24	5	11	0	0	0
Excise duty on natural gas	..	..	..	0	0	1	20	22	17	19
Tax on electricity	..	..	..	0	1	1	2	5	5	5
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	21	70	38	43	52	48	72
Customs duties	..	..	..	21	40	25	40	50	48	71
Levies on imported agricultural products	..	..	..	0	2	0	0	0	0	0
Excise duty of imported goods for omission for free turnover	..	..	..	0	28	14	3	2	0	1
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	10	66	47	72	74	63	53
Taxes on lotteries and gambling	..	..	..	7	42	22	32	47	34	20
Financial stability fee	..	..	..	0	0	0	4	7	6	8
Passenger departure duty	..	..	..	3	0	0	0	0	0	0
Contributions to the EU Single Resolution Fund	..	..	..	0	0	0	8	6	4	5
Contributions to the fund for the protection of the insured	..	..	..	0	1	1	1	0	0	0
Contributions to the deposit guarantee fund	..	..	..	0	22	24	28	14	18	20
Other special target State duties	..	..	..	0	0	0	0	0	1	1
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	32	57	126	153	277	219	233
5210 Recurrent taxes	..	..	..	32	57	73	142	171	178	189
5211 Paid by households: motor vehicles	..	..	..	12	16	34	54	64	66	68
Vehicle tax for vehicles which have been registered on physical persons	..	..	..	0	0	0	54	64	66	68
Annual vehicle duty for vehicles which have been registered on physical persons	..	..	..	12	16	34	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	0	20	22	46	52	53	54
Tax on cars belonging to enterprises	..	..	..	..	0	0	20	21	22	23
Vehicle tax for vehicles which have been registered on judical persons	..	..	..	..	0	0	26	31	31	32
Annual vehicle duty for vehicles which have been registered on judical persons	..	..	..	..	20	22	0	0	0	0
5213 Paid in respect of other goods	..	..	..	20	21	17	42	55	59	66
Duty for keeping animals	..	..	..	0	0	0	0	0	0	0
Income from lease of reservoirs and fishing rights and non-production use of fishing rights (fishing cards)	..	..	..	0	0	0	1	1	1	1
Business and professional licences	..	..	..	5	6	4	20	23	23	21
State duties and payments for issue of special permits (licences) and registration of documents that commensurate correspondence of professional qualification	..	..	..	1	0	0	0	0	0	0
Lottery and gambling state duty	..	..	..	1	4	2	2	4	4	4
Gambling equipment marking duty	..	..	..	0	1	1	0	0	0	0
Payment for rental of commercial fishing rights	..	..	..	0	0	0	1	1	0	0
Lottery of goods and services organization duty	..	..	..	2	0	0	0	0	0	0
State duty for using numerative rights	..	..	..	0	0	0	0	0	0	0
State duty for keeping oil products` security reserves	..	..	..	0	0	0	16	19	18	16
Tax on natural resources	..	..	..	15	15	12	22	30	35	44
State fee from weapon	..	..	..	0	0	0	0	0	0	0
5220 Non-recurrent taxes	..	..	..	0	0	53	11	105	42	44
Revenue from state-owned greenhouse gas emission unit trade	..	..	..	..	..	53	0	0	0	0
Payment for emission quota trading	..	..	..	..	..	0	11	105	42	44
The fee for the appeal of procurement	..	..	..	..	..	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Memorandum items
Customs duties collected on behalf of the EU	..	..	..	..	37	25	40	50	48	68
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	8	6	4	5
Total tax revenue on cash basis	..	..	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	1 995	6 401	5 162	7 320	9 482	9 374	10 252
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	14	1	1	0	0	0	0
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	2 009	6 402	5 163	7 320	9 482	9 374	10 252
Imputed social contributions	..	..	..	12	51	36	80	149	128	138
National Accounts: Taxes and all social contributions	..	..	..	2 022	6 453	5 199	7 401	9 630	9 502	10 390

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	..	..	..	4 154	8 730	7 961	10 826	14 826	15 619	18 039
Total tax revenue exclusive of taxes collected for the EU	..	..	..	4 154	8 656	7 908	10 716	14 696	15 486	17 865
1000 Taxes on income, profits and capital gains	..	..	..	1 111	2 625	1 281	2 013	4 288	4 453	5 375
1100 Of individuals	..	..	..	1 020	1 891	1 005	1 440	3 529	3 628	4 215
1110 On income and profits	..	..	..	1 020	1 810	972	1 390	3 529	3 628	4 215
Tax on payroll and workforce	..	..	..	950	1 628	793	1 148	2 990	3 628	4 215
Tax on income from individual activities	..	..	..	40	81	36	55	110	0	0
Tax on capital income	..	..	..	31	102	143	187	429	0	0
1120 On capital gains	..	..	..	0	81	33	50	0	0	0
1200 Corporate	..	..	..	90	734	276	574	759	825	1 161
1210 On profits	..	..	..	90	734	276	574	759	825	1 161
1220 On capital gains	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	1 362	2 643	3 293	4 338	4 743	5 127	5 750
2100 Employees	..	..	..	107	233	641	873	3 605	3 872	4 367
2110 On a payroll basis	..	..	..	107	233	641	873	3 605	3 872	4 367
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	..	..	1 119	2 180	2 109	2 916	359	378	421
2210 On a payroll basis	..	..	..	1 119	2 180	2 109	2 916	359	378	421
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	..	..	135	230	544	549	779	877	962
2310 On a payroll basis	..	..	..	135	230	544	549	779	877	962
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	..	..	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	62	83	103	126	149	150	166
4100 Recurrent taxes on immovable property	..	..	..	61	82	102	125	147	148	164
4110 Households	..	..	..	3	6	7	17	39	40	45
4120 Others	..	..	..	58	76	95	108	108	108	119
Tax on land from corporations	..	..	..	3	8	9	10	6	6	7
Tax on immovable property	..	..	..	55	69	86	98	102	102	112
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	1	2	1	1	2	2	3
4310 Estate and inheritance taxes	..	..	..	1	2	1	1	2	2	3
4320 Gift taxes	..	..	..	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	..	..	..	0	0	0	0	0	0	0
4500 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	1 619	3 378	3 284	4 348	5 646	5 890	6 748
5100 Taxes on production, sale, transfer, etc.	..	..	..	1 556	3 298	3 202	4 275	5 547	5 767	6 608
5110 General taxes	..	..	..	1 086	2 339	2 183	2 913	3 882	4 033	4 719
5111 Value added taxes	..	..	..	1 005	2 330	2 180	2 889	3 856	4 008	4 688
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	81	8	3	24	26	24	31
Deductions from revenue according to the RoL on the financing of road maintence and development	..	..	..	81	0	0	0	0	0	0
Deductions from revenue according to the RoL Forestry Law	..	..	..	0	0	0	24	26	24	31
Turnover tax on goods	..	..	..	0	0	0	0	0	0	0
Deductions from Ignalina nuclear power plant income generated by sales of electricity	..	..	..	0	8	3	0	0	0	0
Turnover tax on publications of erotic and violent nature	..	..	..	0	0	0	0	0	0	0
Turnover tax on motor cars	..	..	..	0	0	0	0	0	0	0
Turnover tax on goods containing ethyl	..	..	..	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	470	960	1 019	1 362	1 665	1 734	1 889
5121 Excise duties	..	..	..	428	835	903	1 165	1 503	1 569	1 675
Alcoholic beverages	..	..	..	10	2	10	6	20	21	16
Manufactured tabacco	..	..	..	41	121	170	270	300	309	329
Oil and other oil products	..	..	..	230	451	487	619	835	861	915
Electricity	..	..	..	2	0	3	4	2	5	2
Luxury cars	..	..	..	1	0	0	0	0	0	0
Sugar	..	..	..	25	13	1	1	0	0	0
Other former minor excises	..	..	..	5	0	0	0	0	0	0
Wine and sparkling wine	..	..	..	6	23	30	36	48	53	56
Beer	..	..	..	24	38	44	50	84	87	85
Other alcoholic beverages	..	..	..	84	186	158	179	213	234	271
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	41	61	53	99	122	128	167
Taxes on international trades and transactions	..	..	..	41	0	0	0	0	0	0
Imported sugar tax	..	..	..	0	0	0	0	0	0	0
Custom duties collected for the EU	..	..	..	0	61	53	99	122	128	167
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	0	64	63	98	39	37	47
Tax on lotteries and gambling	..	..	..	..	9	8	15	19	17	24
Contributions to the Guarantee Fund	..	..	..	..	11	5	16	0	0	0
Deposit and investment insurance tax	..	..	..	..	43	48	56	11	13	15
Resolution Fund	..	..	..	..	0	0	10	8	6	6
Other taxes on specific services	..	..	..	..	0	1	1	2	2	1
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	64	80	83	74	99	122	140
5210 Recurrent taxes	..	..	..	64	80	83	74	99	122	140
5211 Paid by households: motor vehicles	..	..	..	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	7	30	13	32	38	52	68
Car registration taxes	..	..	..	0	0	0	15	18	30	47
Conveyance taxes	..	..	..	7	30	13	17	20	22	21
5213 Paid in respect of other goods	..	..	..	57	50	70	42	61	70	72
Pollution taxes	..	..	..	6	18	7	13	20	25	20
Payments by households for licences (not for business purposes)	..	..	..	5	3	6	2	2	2	2
Tax on market place	..	..	..	2	0	0	0	0	0	0
State-imposed fees and charges	..	..	..	34	22	44	5	6	6	7
Other taxes on production	..	..	..	10	6	13	22	33	38	42
5220 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Memorandum items
Customs duties collected on behalf of the EU	..	..	..	..	61	53	99	122	128	167
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	10	8	6	6
Total tax revenue on cash basis	..	..	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	4 154	8 730	7 961	10 826	14 826	15 619	18 039
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	-39	-9	-32	-18	-25	-69	-19
Voluntary social security contributions	..	..	..	0	2	2	2	2	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	4 115	8 723	7 932	10 811	14 803	15 550	18 020
Imputed social contributions	..	..	..	3	91	103	116	160	171	183
National Accounts: Taxes and all social contributions	..	..	..	4 118	8 814	8 035	10 927	14 963	15 721	18 204

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	266	1 543	3 671	8 510	13 456	15 117	18 830	24 671	24 697	27 790
Total tax revenue exclusive of taxes collected for the EU	..	..	3 654	8 482	13 432	15 099	18 777	24 506	24 487	27 523
1000 Taxes on income, profits and capital gains	95	667	1 476	3 106	4 654	5 467	7 011	9 678	9 370	10 596
1100 Of individuals	66	417	884	1 573	2 677	3 156	4 716	5 917	6 290	7 318
1110 On income and profits	66	417	884	1 573	2 677	3 156	4 716	5 917	6 290	7 318
Personal income tax - fixed by assessment	27	106	184	258	389	540	721	782	874	1 023
Supplementary solidarity income tax	0	10	41	37	59	74	305	381	410	462
Tax on wages and salaries	36	287	601	1 177	1 909	2 136	3 227	4 146	4 468	4 932
Withholding tax on income from capital	2	11	52	88	188	315	313	516	456	817
Special tax on company directors fees	1	2	5	11	20	26	44	57	53	59
Tax on certain income of non-residents	0	1	1	2	1	1	1	2	1	1
Tax withheld on savings income (non-residents)	0	0	0	0	51	33	0	0	0	0
Withholding tax on interest	0	0	0	0	60	31	20	30	21	18
Crisis tax	0	0	0	0	0	0	0	0	0	0
Temporary budgetary balance tax	0	0	0	0	0	0	85	2	1	1
Tax withheld on contributions to a registered supplementary pension plan for self-employed persons	..	..	0	0	0	0	0	1	6	6
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
Tax on betting gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	29	250	592	1 533	1 977	2 311	2 295	3 761	3 080	3 277
1210 On profits	29	250	592	1 533	1 977	2 311	2 295	3 761	3 080	3 277
Corporation tax	18	168	376	1 031	1 381	1 646	1 569	2 460	1 965	2 096
Real estate levy	..	..	0	0	0	0	0	0	0	4
Supplementary solidarity corporation tax	0	2	8	43	58	61	120	192	146	161
Trade tax	0	80	209	460	538	603	606	1 110	969	1 016
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	86	443	1 011	2 224	3 710	4 387	5 548	6 861	7 207	7 643
2100 Employees	32	175	388	993	1 691	2 017	2 498	3 162	3 340	3 530
2110 On a payroll basis	..	175	388	993	1 691	2 017	2 498	3 162	3 340	3 530
2120 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2200 Employers	49	243	494	964	1 580	1 888	2 335	2 845	2 954	3 147
2210 On a payroll basis	..	243	494	964	1 580	1 888	2 335	2 845	2 954	3 147
2220 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	5	25	129	266	438	482	715	854	913	967
2310 On a payroll basis	..	25	129	266	438	482	715	854	913	967
2320 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	2	10	0	0	0	0	0	0	0	0
Payroll tax	2	10	..	..	..	..	..	..	..	..
4000 Taxes on property	16	87	309	910	1 294	1 062	1 715	2 416	2 463	2 912
4100 Recurrent taxes on immovable property	4	9	14	21	27	29	36	38	39	41
Taxes on ownership of lands and buildings	4	9	14	21	27	29	36	38	39	41
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	7	44	172	633	878	831	1 318	1 844	1 852	2 129
4210 Individual	0	0	0	0	0	0	0	0	0	0
Wealth tax	..	..	..	..	..	..	..	..	..	..
4220 Corporate	7	44	172	633	878	831	1 318	1 844	1 852	2 129
Wealth tax	2	15	58	152	172	208	385	771	780	796
Holding tax	3	29	114	481	706	622	933	1 073	1 072	1 333
4300 Estate, inheritance and gift taxes	1	5	11	23	47	50	74	114	84	118
4310 Estate and inheritance taxes	1	5	11	23	47	50	74	114	84	118
4320 Gift taxes	0	0	0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	4	30	112	232	343	152	287	420	487	623
Registration taxes	4	26	94	208	288	116	221	319	381	497
Mortgage taxes	1	3	9	12	29	21	39	64	72	79
Stamp duties	0	2	2	5	7	5	8	9	9	9
Tax on contruction in dense sectors	0	0	0	0	1	1	2	3	3	4
Tax on sale of real estate	0	0	6	7	17	8	16	23	22	33
Mortgage tax on salaries	0	0	1	1	1	1	1	1	1	1
Building permits	0	0	0	0	0	0	0	0	0	0
Infrastructure tax	0	0	0	0	0	0	0	0	0	0
Authorisation taxes on oil tanks	0	0	0	0	0	0	0	0	0	0
Tax on secondary residence	0	0	0	0	0	1	0	0	0	0
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	66	336	868	2 260	3 784	4 180	4 528	5 688	5 635	6 609
5100 Taxes on production, sale, transfer, etc.	62	327	848	2 229	3 709	4 105	4 442	5 598	5 541	6 512
5110 General taxes	33	179	443	1 127	2 231	2 616	2 946	3 621	3 686	4 282
5111 Value added taxes	0	179	443	1 127	2 231	2 616	2 946	3 621	3 686	4 282
VAT own resources	..	18	75	92	50	41	45	64	56	63
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	33	0	0	0	0	0	0	0	0	0
Turnover tax	33	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	30	148	404	1 103	1 478	1 489	1 496	1 977	1 855	2 230
5121 Excise duties	26	134	365	1 036	1 394	1 401	1 374	1 674	1 516	1 787
Excise duties on mineral oils	1	1	10	100	135	145	184	221	180	183
Excise duties on tobacco (part on national production)	..	0	8	24	66	70	81	159	176	207
Autonomous excise duties on mineral oils	..	76	173	414	559	536	495	551	436	449
Tax on the consumption of national alcoholic beverages and spirits	1	5	19	20	21	20	28	46	47	50
Excise duties on tobacco	..	40	141	407	418	422	394	462	481	562
Supplementary tax on fuel	..	0	0	59	145	132	117	135	106	114
Tax on control of domestic fuel	..	0	0	2	3	3	2	2	2	2
Excise duty on liquefied petroleum	..	0	0	0	0	0	0	0	0	0
Excise duty on benzol	..	0	0	1	1	1	1	1	1	1
Excise duties on imported alcoholic beverages	..	3	5	5	6	5	8	13	13	14
Excise duties on beers (national production)	..	4	2	3	4	4	5	4	3	4
Excise duty on fermented fruit beverages	..	2	3	0	0	0	0	0	0	0
Excise duties on fermented sparkling beverages	..	0	1	0	0	0	0	0	0	0
Excise duty on sugar	..	0	1	0	0	0	0	0	0	0
Excise UEBL	..	0	0	0	0	0	0	0	0	201
Excise duties on nationally produced alcoholic beverages	..	1	1	0	0	0	0	0	0	0
Excise duty on Kyoto	..	0	0	0	37	62	58	80	70	1
Excise duty on alcopops	..	0	0	0	0	0	0	0	0	0
CO2 tax	..	0	0	0	0	0	0	0	0	201
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	1	5	11	27	24	18	23	26	24	21
Levies on imported agricultural products	1	0	0	0	1	0	0	0	0	0
Customs duty	0	0	0	0	0	0	0	0	0	0
Customs duty + mobiles + C.E.C.A. + anti-dumping	0	4	11	27	23	18	23	26	24	20
Agricultural compensatory amounts	0	0	0	0	0	0	0	0	0	0
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	2	6	22	39	60	69	98	277	316	422
Tax on betting stakes	0	0	0	0	0	0	0	0	0	0
Tax on insurance	1	5	15	23	32	40	46	59	61	72
Tax on transport	1	0	0	0	0	0	0	0	0	0
Tourist tax	0	0	1	1	2	2	3	3	1	1
Tax on national lottery	0	0	3	4	3	3	0	0	0	0
Tax on casino gambling	0	0	3	9	21	23	19	22	12	21
Tax on bank notes	0	0	0	0	0	0	0	0	0	0
Entertainment tax	0	1	1	2	2	1	2	1	0	0
Contributions to FGDL	0	0	0	0	0	0	0	45	50	75
Contributions to FRL	..	..	0	0	0	0	29	139	185	246
Special tax for insurers in the interest of the rescue service	0	0	0	0	0	0	0	6	6	6
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	4	6	1	0	1	1	0	0	0
C.E.C.A.	..	3	4	0	0	0	0	..	..	..
Co-responsibility tax on milk	..	1	2	1	0	1	1	..	..	..
Co-responsibility tax on cereals	..	0	0	0	0	0	0	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	3	9	20	30	75	75	86	90	94	98
5210 Recurrent taxes	3	8	18	28	68	68	71	70	71	71
5211 Paid by households: motor vehicles	2	4	9	16	39	39	41	40	41	41
5212 Paid by others: motor vehicles	1	4	7	11	26	26	28	27	28	28
5213 Paid in respect of other goods	0	0	1	2	2	3	3	3	3	3
Tax on licenced premises	0	0	0	0	1	1	1	1	0	1
Ship registration tax	0	0	0	1	1	1	1	1	1	1
Dog tax	0	0	1	1	1	1	1	1	1	1
Tax on peddling	0	0	0	0	0	0	0	0	0	0
Tax on ships	0	0	0	0	0	0	0	0	0	0
5220 Non-recurrent taxes	0	0	2	2	7	7	15	20	23	27
Emission permits	..	..	0	0	0	0	7	10	14	17
Car registration taxes	..	..	2	2	7	7	8	10	9	9
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	7	11	14	22	28	29	23	29
6100 Paid solely by business	..	0	6	11	13	16	28	29	23	29
Supplementary tax on electricity	..	0	0	2	2	2	2	2	2	2
Tax on distribution of electricity	..	0	3	4	1	1	1	1	1	1
Tax on production of electricity	..	0	2	2	1	1	0	2	0	4
Tax on natural gas consumption	..	0	0	0	3	4	4	5	4	4
Tax on enterprise register	..	0	1	1	0	0	0	0	0	0
Tax concerning foreign affairs departments	..	0	0	0	2	5	4	5	6	6
Chancellery stamps	..	0	1	2	4	3	1	2	1	1
VAT reclassified as tax on production	..	0	0	1	1	1	1	2	2	2
Under-compensation of VAT (flat rate system)	..	0	2	0	0	0	0	0	0	0
Tax on water	..	0	2	0	0	0	0	0	0	0
6200 Other	..	0	0	0	0	0	0	0	0	0
Memorandum items
Customs duties collected on behalf of the EU	..	..	11	27	23	18	23	26	24	20
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	29	139	185	246
Taxes and compulsory social security contributions paid by EU civil servants	..	..	56	82	243	207	228	297	317	318
Taxes paid by EU civil servants: income taxes	..	..	37	55	103	112	125	165	175	176
Taxes paid by EU civil servants: compulsory social security contributions	..	..	20	27	140	95	103	132	142	142
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	..	..	..	198	191	189	184
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	266	1 543	3 722	8 612	13 385	14 746	19 087	25 177	24 705	27 878
Total tax revenue on accrual basis	..	..	3 671	8 510	13 456	15 117	18 830	24 671	24 697	27 790
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	0	0	0	0	0	0	0	0
Tax excluded from national accounts	..	..	0	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	0	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	0	0	0	0	-1	-10	-17	0
Voluntary social security contributions	..	..	4	18	18	28	38	48	52	57
Miscellaneous differences	..	..	0	0	0	0	0	0	0	0
National Accounts: taxes and actual social contributions	..	..	3 675	8 528	13 474	15 146	18 867	24 709	24 732	27 846
Imputed social contributions	..	..	267	288	429	505	669	814	855	891
National Accounts: taxes and all social contributions	..	..	3 941	8 816	13 903	15 651	19 536	25 523	25 587	28 737

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	..	771	102 005	767 216	1 382 103	1 716 243	2 953 480	3 995 654	4 148 699	4 452 355
1000 Taxes on income, profits and capital gains	..	230	34 673	276 548	554 099	683 604	1 230 555	1 694 143	1 768 161	1 903 047
1100 Of individuals	..	..	..	..	238 938	313 473	609 384	829 501	872 598	938 623
Tax on income of individuals	..	..	..	..	238 938	313 473	609 384	829 501	872 598	938 623
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	217 790	246 745	592 443	803 643	832 120	898 767
Tax on income of corporations	..	..	..	..	217 790	246 745	592 443	803 643	832 120	898 767
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	230	34 673	276 548	97 370	123 386	28 728	60 999	63 443	65 657
Tax on income	..	..	..	244 841	54 785	66 937	36 268	54 686	58 196	58 306
Tax on asset	..	..	..	13 913	15 670	-624	-502	-585	-1 245	-380
Credit on salary	..	..	..	17 794	23 177	9 708	993	1 290	479	512
Oil yields tax	..	..	..	0	3 738	2 296	0	0	0	0
IETU	..	..	..	0	0	45 069	-11 777	-195	-888	200
Imposed by activity exploration and extraction of hydrocarbon	..	..	..	0	0	0	3 746	5 803	6 902	7 019
2000 Social security contributions	..	109	17 165	138 223	236 727	277 459	409 249	552 058	576 019	612 175
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	109	17 165	138 223	236 727	277 459	409 249	552 058	576 019	612 175
2410 On a payroll basis	..	..	..	138 223	236 727	277 459	409 249	552 058	576 019	612 175
2420 On an income tax basis	..	..	..	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	..	8	1 797	11 217	28 071	36 911	70 221	101 284	105 456	116 910
Substitute tax on salary	..	..	..	0	0	0	0	0	0	0
Payroll tax	..	..	..	11 101	20 277	27 813	69 866	100 798	104 825	115 974
Tax on remuneration to the personal work	..	..	..	65	7 578	8 841	152	298	407	579
Tax on professions and fees	..	..	..	36	68	71	106	121	177	235
Tax on operations by contract	..	..	..	15	148	186	96	67	47	121
4000 Taxes on property	..	15	1 914	13 964	33 161	38 955	57 673	79 262	79 237	90 204
4100 Recurrent taxes on immovable property	..	10	1 036	9 948	19 425	25 724	37 961	50 540	52 728	56 146
4110 Households	..	0	0	0	0	0	0	0	0	0
4120 Others	..	10	1 036	9 948	19 425	25 724	37 961	50 540	52 728	56 146
Property tax	..	..	..	9 948	19 425	25 724	37 961	50 540	52 728	56 146
4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	8	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	8	..	..	..	..	..	..	..
4320 Gift taxes	..	..	0	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	5	870	4 017	13 736	13 231	19 712	28 722	26 509	34 057
Alienation of immovable property	..	..	..	1 763	1 076	1 122	1 595	1 939	1 982	2 486
Transfer of ownership of real estate	..	..	..	2 236	8 147	5 027	6 671	8 385	12 072	11 394
Purchasing property	..	..	..	18	4 513	7 082	11 447	18 397	12 456	20 177
4500 Non-recurrent taxes	..	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	395	44 837	319 612	513 140	651 915	1 141 170	1 504 252	1 544 156	1 647 926
5100 Taxes on production, sale, transfer, etc.	..	388	44 171	310 325	491 928	630 123	1 120 610	1 486 758	1 527 674	1 630 615
5110 General taxes	..	121	26 635	189 606	409 013	504 509	707 213	933 327	987 525	1 123 699
5111 Value added taxes	..	120	26 635	189 606	409 013	504 509	707 213	933 327	987 525	1 123 699
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
5113 Other	..	1	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	265	17 519	120 720	82 915	125 614	413 397	553 432	540 149	506 917
5121 Excise duties	..	45	10 072	86 163	47 008	86 098	361 538	470 993	469 040	410 450
Special tax on production and services	..	..	..	81 544	41 532	81 427	354 294	460 496	460 674	399 154
Tax on new automobiles	..	..	..	4 619	5 476	4 671	7 244	10 497	8 366	11 296
Tax on luxury goods and services	..	..	..	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	45	6 998	33 285	33 344	26 602	45 366	66 295	59 247	77 236
Step customs officer	..	..	..	423	1 156	2 071	1 270	1 554	1 309	1 697
Import taxes	..	..	..	32 861	32 188	24 531	44 096	64 741	57 938	75 539
5124 Taxes on exports	..	2	75	4	3	0	1	0	0	0
Tax on exports	..	..	..	4	3	0	1	0	0	0
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	8	132	1 042	2 146	10 958	1 763	9 196	5 625	9 265
IDE	..	8	..	0	0	8 022	-3 323	-405	-252	-135
Tax on lodging	..	0	..	504	1 059	1 384	2 561	4 254	2 500	4 119
Public entertainment tax	..	0	..	240	365	462	689	924	467	393
Tax on lotteries, raffles and gambling	..	0	..	267	705	923	1 416	3 403	2 114	3 799
Tax on commercials	..	0	..	4	17	166	210	376	0	0
Various indirect taxes	..	0	..	28	0	1	209	644	795	1 089
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	165	242	226	414	1 956	4 730	6 947	6 238	9 966
Mining fees	..	..	..	226	414	1 956	4 730	6 947	6 238	9 966
5130 Unallocable between 5110 and 5120	..	2	17	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	7	666	9 287	21 212	21 793	20 560	17 494	16 482	17 311
5210 Recurrent taxes	..	7	666	9 287	21 212	21 793	20 560	17 494	16 482	17 311
5211 Paid by households: motor vehicles	..	3	567	8 878	20 692	21 319	19 880	16 624	15 699	16 422
Tax on motor vehicules	..	..	..	8 878	20 692	21 319	19 880	16 624	15 699	16 422
5212 Paid by others: motor vehicles	..	0	0	301	275	281	439	645	437	605
Tax on federal auto transport	..	..	..	301	275	281	439	645	437	605
5213 Paid in respect of other goods	..	4	99	108	246	193	240	225	347	285
Sport fishing	..	..	..	40	98	59	62	73	55	69
Sport hunting	..	..	..	3	0	0	0	0	0	0
Tax on commercial activities	..	..	..	63	147	50	64	41	159	39
Trade in books and magazines	..	..	..	0	0	0	1	0	0	0
Tax on industrial activities	..	..	..	2	0	82	93	92	113	113
Mining	..	..	..	0	0	1	21	17	19	64
5220 Non-recurrent taxes	..	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	14	1 619	7 651	16 905	27 398	44 612	64 654	75 671	82 092
6100 Paid solely by business	..	0	0	0	0	0	0	0	0	0
6200 Other	..	14	1 619	7 651	16 905	27 398	44 612	64 654	75 671	82 092
Accessories	..	..	..	5 504	12 403	22 206	23 211	41 063	56 793	54 231
Unallocable between 1000 and 5000 caused in exercices fiscal previous liquidation slopes or of payment	..	..	..	374	222	30	4 168	79	218	304
Additional state and local taxes	..	..	..	1 773	4 280	5 162	17 232	23 512	18 660	27 558
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	..	..	59 065	40 344	43 806	50 649	50 476	53 399
Tax expenditure component	..	..	..	..	35 888	30 635	42 813	49 359	49 997	52 887
Transfer component	..	..	..	..	23 177	9 708	993	1 290	479	512
Total tax revenue on cash basis	..	771	102 005	767 216	1 382 103	1 716 243	2 953 480	3 995 654	4 148 699	4 452 355
Total tax revenue on accrual basis	..	..	..	..	..	..	..	..	..	..
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	..	..	..	..	..	..	..
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	..	..	..
Voluntary social security contributions	..	..	..	..	..	..	..	..	..	..
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	..	..	..	..	..	..	..	..	..
Imputed social contributions	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and all social contributions	..	..	..	..	..	..	..	..	..	..

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	10 860	69 982	104 419	166 824	220 950	227 911	255 348	319 236	318 601	340 683
Total tax revenue exclusive of taxes collected for the EU	..	..	102 926	165 227	218 926	225 943	252 272	315 652	315 077	337 080
1000 Taxes on income, profits and capital gains	3 884	22 998	33 689	43 256	62 463	63 581	70 849	99 003	97 810	107 846
1100 Of individuals	3 008	18 383	25 806	25 116	41 414	48 992	52 405	68 968	73 116	74 429
1110 On income and profits	3 007	18 364	25 757	25 057	41 276	48 771	52 167	68 811	72 937	74 253
Income tax	1 359	2 895	2 455	-880	2 294	2 076	-2 566	4 858	8 109	6 893
Wage tax	1 466	14 984	22 258	24 433	37 729	46 102	53 953	61 757	62 077	65 314
Dividend tax	123	486	1 044	1 504	1 253	593	780	2 196	2 751	2 046
Directors tax	14	0	0	0	0	0	0	0	0	0
Inhabited house tax	45	0	0	0	0	0	0	0	0	0
1120 On capital gains	1	18	50	59	138	221	238	157	179	176
Tax on games of chance	1	18	50	59	138	221	238	157	179	176
1200 Corporate	876	4 615	7 882	18 140	21 049	14 589	18 444	30 035	24 694	33 417
1210 On profits	876	4 615	7 882	18 140	21 049	14 589	18 444	30 035	24 694	33 417
Corporate income and dividend taxes	876	4 615	7 882	18 140	21 049	14 589	18 444	30 035	24 694	33 417
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	3 342	26 641	39 075	64 522	77 072	82 732	96 426	109 298	108 685	112 666
2100 Employees	1 659	11 018	24 109	35 305	40 918	41 637	48 213	40 695	40 295	42 179
2110 On a payroll basis	..	..	..	35 305	40 918	41 637	48 213	40 695	40 295	42 179
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	1 371	12 465	7 837	18 671	25 925	29 351	34 614	43 693	44 135	45 071
2210 On a payroll basis	..	..	..	18 671	25 925	29 351	34 614	43 693	44 135	45 071
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	311	3 158	7 129	10 546	10 229	11 744	13 599	24 910	24 255	25 416
2310 On a payroll basis	..	..	..	0	0	0	0	0	0	0
2320 On an income tax basis	..	..	..	10 546	10 229	11 744	13 599	24 910	24 255	25 416
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	476	2 509	3 816	8 797	10 363	8 770	9 768	12 179	13 544	14 110
4100 Recurrent taxes on immovable property	111	1 021	1 711	3 094	3 488	4 241	6 382	7 385	7 910	7 795
Municipal immovable property tax	-59	821	1 398	..	..	..	..	..	..	..
Other municipal taxes	66	5	18	..	..	..	..	..	..	..
Contributions polder boards	44	195	295	..	..	..	..	..	..	..
Tax on land	59	0	0	..	..	..	..	..	..	..
4110 Households	..	..	..	1 806	1 642	2 058	3 741	4 417	4 769	4 501
Municipal immovable property tax	..	..	..	1 651	1 368	1 553	1 882	2 125	2 243	2 375
Contributions polder boards	..	..	..	155	274	429	514	606	638	667
Levies on social housing corporations	..	..	..	0	0	76	1 345	1 686	1 888	1 459
4120 Others	..	..	..	1 288	1 846	2 183	2 641	2 968	3 141	3 294
Municipal immovable property tax	..	..	..	893	1 319	1 488	1 809	2 041	2 156	2 282
Contributions polder boards	..	..	..	395	527	695	832	927	985	1 012
4200 Recurrent taxes on net wealth	86	517	554	824	30	23	0	0	0	0
4210 Individual	86	517	554	824	30	23	..	..	..	..
Property tax of individuals	86	517	554	824	30	23	..	..	..	..
4220 Corporate	0	0	0	0	0	0	..	..	..	..
4300 Estate, inheritance and gift taxes	117	336	522	1 483	1 877	1 721	1 614	1 777	2 081	2 496
4310 Estate and inheritance taxes	..	304	472	1 303	1 877	1 721	1 614	1 777	2 081	2 496
Estate tax	..	0	0	0	0	0	0	0	0	0
Inheritance tax	..	304	472	1 303	1 877	1 721	1 614	1 777	2 081	2 496
4320 Gift taxes	..	32	50	180	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	162	635	1 030	3 396	4 968	2 785	1 772	3 017	3 553	3 819
Stamp duties	44	0	0	0	0	0	0	0	0	0
Registration duties	118	0	0	0	0	0	0	0	0	0
Tax on legal transactions	0	635	1 030	0	0	0	0	0	0	0
Real estate transfer tax	0	0	0	2 804	4 925	2 785	1 772	3 017	3 553	3 819
Tax on capital formation	0	0	0	592	43	0	0	0	0	0
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	3 110	17 675	27 585	49 472	70 084	71 866	77 889	97 978	97 033	105 051
5100 Taxes on production, sale, transfer, etc.	2 943	16 204	25 067	44 871	63 673	64 247	69 315	88 461	87 507	95 270
5110 General taxes	1 344	11 081	17 216	28 857	42 884	42 674	44 922	58 186	59 038	65 472
5111 Value added taxes	0	11 081	17 216	28 849	42 873	42 654	44 879	58 115	58 971	65 400
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	1 344	0	0	8	11	20	43	71	67	72
Turnover tax	1 344	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	1 600	5 123	7 850	16 014	20 789	21 573	24 393	30 275	28 469	29 798
5121 Excise duties	880	3 789	5 985	13 755	17 724	18 392	18 020	22 039	20 410	21 058
Excise on spirits	129	463	422	397	335	331	314	331	321	372
Excise on beer	34	123	259	263	310	389	451	422	384	392
Excise on sugar	45	9	27	0	0	0	0	0	0	0
Excise on tobacco	307	839	948	1 590	2 136	2 437	2 222	2 547	3 178	2 909
Excise on wine	14	82	91	173	257	304	354	330	329	351
Registration tax on motor vehicles	0	613	1 189	2 875	3 647	2 096	1 462	2 347	1 501	1 489
Excise on soft drinks	0	59	186	216	155	156	207	269	269	268
Levies for nuclear reactor	0	0	0	0	0	0	0	0	0	0
Excise on petrol	310	1 280	1 684	3 151	4 010	4 086	4 109	4 574	3 888	4 044
Excise on other mineral oils	41	295	808	2 139	2 965	3 573	3 757	3 887	3 483	3 604
Levies on air pollution	0	27	304	0	0	0	0	0	0	0
Taxes on pollution/resources	0	0	68	462	456	655	345	502	532	561
Levies on energy	0	0	0	2 387	3 333	4 250	4 679	6 698	6 409	6 963
Other excise duties and consumption taxes	0	0	0	0	0	0	0	0	0	0
Other environmental taxes	0	0	0	34	35	15	14	22	21	16
Strategic stockpile tax on mineral oils	0	0	0	68	85	100	106	110	95	89
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	702	971	1 375	1 310	1 679	1 732	2 266	2 709	2 533	2 533
EU levies on food products	338	295	168	0	0	0	0	0	0	0
MCA levy	0	9	0	0	0	0	0	0	0	0
Remaining import duties	364	667	1 207	0	0	0	0	0	0	0
Custom duties collected for the EU	..	..	0	1 310	1 679	1 732	2 266	2 709	2 533	2 533
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	77	0	0	0	0	0	0	0	0
Selective investment regulation levy	..	77	..	..	..	..	..	..	..	..
5126 Taxes on specific services	16	222	372	662	1 041	1 213	3 751	5 284	5 283	5 964
Tax on fire insurance	2	0	0	0	0	0	0	0	0	0
Entertainment tax	14	0	0	0	0	0	0	0	0	0
Tax on insurances	0	209	340	512	807	861	2 375	2 880	3 048	3 204
Tourist tax	0	14	32	83	125	131	206	342	211	240
Tax on games of chance	0	0	0	67	109	221	238	415	181	167
Flight tax	0	0	0	0	0	0	0	0	0	69
Bank levies	0	0	0	0	0	0	478	1 015	1 095	1 457
Contribution to EU Single Resolution Fund	..	..	0	0	0	0	454	632	748	827
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	1	64	118	287	345	236	356	243	243	243
ESCC levy	1	5	0	0	0	0	0	0	0	0
Sugar contribution	0	23	36	0	0	0	0	0	0	0
Milk levy	0	36	82	0	0	0	0	0	0	0
EU levies on food products	0	0	0	273	345	236	356	243	243	243
Sugar storage duty	0	0	0	14	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	167	1 470	2 518	4 601	6 411	7 619	8 574	9 517	9 526	9 781
5210 Recurrent taxes	165	1 470	2 518	4 601	6 411	7 619	8 410	8 993	9 083	9 293
5211 Paid by households: motor vehicles	27	463	799	2 288	3 211	4 084	4 470	4 752	4 784	4 889
Motor vehicle tax	27	427	744	2 288	3 211	4 084	4 470	4 752	4 784	4 889
Motor vehicle licence	0	36	54	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	132	604	1 044	554	760	976	1 069	1 137	1 144	1 169
Motor vehicle tax	132	590	1 026	554	760	976	1 069	1 137	1 144	1 169
Motor vehicle licence	0	14	18	0	0	0	0	0	0	0
Heavy motor vehicle tax	0	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	6	404	676	1 759	2 440	2 559	2 871	3 104	3 155	3 235
Dog licences	3	23	27	40	54	59	65	52	50	50
Commuter tax	0	5	5	12	21	25	29	35	39	41
Levies on water pollution	1	372	644	1 003	1 220	1 127	1 212	1 339	1 351	1 399
Permission to sell spirits	2	5	0	0	0	0	0	0	0	0
Sewerage charges	0	0	0	650	1 094	1 304	1 531	1 669	1 702	1 737
Levies on manure surplus	0	0	0	18	-4	2	3	7	12	7
Noise nuisance tax civil aviation	0	0	0	36	55	42	31	2	1	1
5220 Non-recurrent taxes	2	0	0	0	0	0	164	524	443	488
Emission permits	..	..	..	..	..	..	164	524	443	488
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	48	159	254	777	968	962	416	778	1 529	1 010
6100 Paid solely by business	48	159	254	410	322	326	0	0	0	0
Administrative levies	48	159	254	410	322	326	..	..	..	..
6200 Other	0	0	0	367	646	636	416	778	1 529	1 010
Employers tax	..	..	..	331	497	609	208	496	1 226	864
Tax revenue from Caribbean Netherlands	..	..	..	0	0	13	128	161	148	161
Other taxes on wealth	..	..	..	36	149	14	80	121	155	-15
Memorandum items
Customs duties collected on behalf of the EU	..	..	..	1 310	1 679	1 732	2 266	2 709	2 533	2 533
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	454	632	748	827
Total tax revenue on cash basis	10 860	69 982	104 419	165 503	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	166 824	220 950	227 911	255 348	319 236	318 601	340 683
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	1 400	0	0	0	0	0	0
Wage Tax reductions	..	..	..	1 400	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	-70	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	168 154	220 950	227 911	255 348	319 236	318 601	340 683
Imputed social contributions	..	..	..	3 808	3 509	3 545	3 160	3 852	3 801	4 073
National Accounts: Taxes and all social contributions	..	..	..	171 962	224 459	231 456	258 508	323 088	322 402	344 756

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	1 001	7 594	27 471	39 765	64 046	62 310	81 499	99 619	115 596	125 731
1000 Taxes on income, profits and capital gains	606	5 299	16 370	23 861	40 308	33 494	44 723	54 913	65 298	73 629
1100 Of individuals	394	4 679	13 177	17 126	26 965	23 519	30 297	39 574	44 494	51 398
1110 On income and profits	394	4 679	13 177	17 126	26 965	23 519	30 297	39 574	44 494	51 398
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	207	589	1 780	4 914	9 069	7 609	11 407	12 415	17 819	19 771
1210 On profits	207	589	1 780	4 914	9 069	7 609	11 407	12 415	17 819	19 771
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	5	31	1 413	1 821	4 274	2 366	3 019	2 924	2 985	2 460
NRWT	5	24	277	760	1 506	467	733	570	470	514
Property speculation	0	0	0	0	0	0	0	0	0	0
Absentee income tax	0	7	0	0	0	0	0	0	0	0
Interest	0	0	1 028	990	2 699	1 704	1 660	1 528	999	841
Dividends	0	0	83	71	69	195	626	826	1 516	1 105
Other	0	0	25	0	0	0	0	0	0	0
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees	0	0	0	0	0	0	0	0	0	0
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	0	0	0	0	0	0	0	0	0	0
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	116	602	1 880	2 112	3 417	4 119	5 046	6 137	6 359	6 974
4100 Recurrent taxes on immovable property	84	515	1 722	2 049	3 322	4 031	4 962	6 036	6 271	6 877
Local govt rates and services	81	503	1 550	2 049	3 322	4 031	4 962	6 036	6 271	6 877
Land tax	3	12	172	0	0	0	0	0	0	0
4110 Households	..	..	0	..	..	..	..	..	..	..
4120 Others	..	..	172	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	23	39	80	2	3	2	0	0	0	0
4310 Estate and inheritance taxes	21	37	74	0	0	0	..	..	..	..
4320 Gift taxes	2	2	6	2	3	2	..	..	..	..
4400 Taxes on financial and capital transactions	9	48	78	61	92	86	84	101	88	97
Instrument duty	7	40	62	51	85	82	84	101	88	97
Cheque duty	2	8	16	10	7	4	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	280	1 693	9 220	13 792	20 290	24 692	31 728	38 567	43 938	45 127
5100 Taxes on production, sale, transfer, etc.	262	1 624	8 680	12 887	18 832	23 107	29 584	35 996	41 122	42 352
5110 General taxes	77	776	6 163	9 885	15 046	19 143	24 587	30 259	35 397	36 858
5111 Value added taxes	0	0	6 163	9 885	15 046	19 143	24 587	30 259	35 397	36 858
5112 Sales tax	77	776	0	0	0	0	0	0	0	0
Motor vehicles	..	231	..	..	..	..	..	..	..	..
Other sales tax	..	544	..	..	..	..	..	..	..	..
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	186	849	2 517	3 002	3 786	3 964	4 997	5 737	5 725	5 494
5121 Excise duties	124	548	1 929	2 148	1 627	1 782	2 280	2 460	2 111	1 729
On alcoholic beverages	37	84	411	436	573	622	672	710	780	738
Beer	33	64	0	201	290	207	262	268	308	374
Wine	0	0	0	100	163	181	216	221	229	186
Spirits	4	20	0	135	120	234	194	221	243	178
Tobacco	33	99	568	764	159	220	362	485	45	2
Motor vehicles	0	0	7	0	0	0	0	0	0	0
Refined sugar	2	0	0	0	0	0	0	0	0	0
CA petroleum fuels	0	140	835	810	819	872	1 185	1 075	1 084	802
NRF fuel excise	49	121	0	0	0	0	0	0	0	0
Local petroleum fuels	0	18	21	27	30	32	33	167	179	161
CA mileage tax	0	0	0	0	0	0	0	0	0	0
NRF mileage tax	3	0	0	0	0	0	0	0	0	0
Road user charges	0	68	0	0	0	0	0	0	0	0
Energy resources levy	0	20	87	111	46	36	28	23	23	26
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	49	231	505	648	1 857	1 916	2 442	3 001	3 292	3 493
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	13	57	83	206	302	266	275	276	322	272
Lottery (national)	1	6	26	167	290	253	260	266	314	269
Lottery (overseas)	0	0	0	0	0	0	0	0	0	0
Racing	12	46	57	39	12	13	15	10	8	3
Film hire tax	0	1	0	0	0	0	0	0	0	0
Domestic air travel tax	0	3	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	0	12	0	0	0	0	0	0	0	0
Foreign fishing vessels tax	..	0	..	..	..	..	..	..	..	..
Foreign travel tax	..	0	..	..	..	..	..	..	..	..
International departure tax	..	12	..	..	..	..	..	..	..	..
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	18	69	539	905	1 458	1 585	2 144	2 571	2 816	2 775
5210 Recurrent taxes	18	69	539	905	1 458	1 585	2 144	2 571	2 816	2 775
Motor vehicle registration	7	47	154	181	226	172	214	226	231	234
Heavy traffic fees	8	0	285	532	851	1 016	1 381	1 716	1 930	1 840
Accident compensation levies	0	0	0	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles	0	0	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	3	23	100	192	381	397	549	629	655	701
Local authority fees and charges	3	23	100	192	381	397	549	629	655	701
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	1	0	31	5	2	2	1	1
6100 Paid solely by business	..	..	0	..	0	0	0	0	0	0
6200 Other	..	..	1	..	31	5	2	2	1	1
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	1 057	2 568	2 794	2 352	3 016	2 958	2 844
Tax expenditure component	..	..	..	311	873	950	1 254	1 532	1 520	1 502
Transfer component	..	..	..	746	1 695	1 844	1 098	1 484	1 438	1 342
Non-wastable tax credits against 1210	..	..	..	0	0	0	0	0	0	0
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	1 001	7 594	27 471	39 276	64 273	62 053	82 481	100 103	114 305	124 883
Total tax revenue on accrual basis	..	..	..	39 765	64 046	62 310	81 499	99 619	115 596	125 731
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	0	0	2 807	3 245	3 838	4 648
Taxes excluded from National Accounts	..	..	..	..	0	0	-5 852	-7 282	-9 726	-10 894
Difference in treatment of tax credits	..	..	..	..	873	950	1 254	1 532	1 520	1 502
Capital transfer for uncollected revenue	..	..	..	..	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	..	0	0	0	0	0	0
Miscellaneous differences	..	..	..	..	0	0	-1 602	6 760	-8 389	-823
National Accounts: Taxes and actual social contributions	..	..	..	..	64 919	63 260	78 106	103 874	102 839	120 164
Imputed social contributions	..	..	..	..	0	0	2 063	2 199	2 221	2 416
National Accounts: Taxes and all social contributions	..	..	..	..	64 919	63 260	80 169	106 073	105 060	122 580

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	16 842	133 499	301 812	627 989	987 278	1 083 337	1 195 354	1 428 635	1 340 119	1 787 795
1000 Taxes on income, profits and capital gains	7 316	55 837	106 290	284 189	474 460	512 244	475 374	584 428	486 926	876 122
1100 Of individuals	6 671	38 018	79 068	152 013	219 726	256 544	335 199	370 590	390 415	454 260
1110 On income and profits	6 671	38 018	79 068	152 013	219 726	256 544	335 199	370 590	390 415	454 260
Employee social security contributions	1 305	0	0	0	0	0	0	0	0	0
Income taxes	5 366	38 018	79 068	152 013	219 726	256 544	335 199	370 590	390 415	454 260
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	645	17 819	27 222	132 176	254 734	255 700	140 175	213 838	96 511	421 862
1210 On profits	..	..	..	132 176	254 734	255 700	140 175	213 838	96 511	421 862
1220 On capital gains	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	2 009	28 205	79 362	132 170	204 473	243 002	325 130	377 057	381 231	402 152
2100 Employees	0	6 639	25 345	45 162	68 518	81 032	112 662	130 878	134 761	142 299
2110 On a payroll basis	..	..	..	45 162	68 518	81 032	112 662	130 878	134 761	142 299
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	1 716	20 454	50 116	79 242	124 178	148 047	190 923	220 966	221 257	232 603
2210 On a payroll basis	..	..	..	79 242	124 178	148 047	190 923	220 966	221 257	232 603
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	293	1 112	3 901	7 766	11 777	13 923	21 545	25 213	25 213	27 250
2310 On a payroll basis	..	..	..	7 766	11 777	13 923	21 545	25 213	25 213	27 250
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	2 011	2 065	2 217
4000 Taxes on property	523	2 295	8 887	14 422	26 601	28 547	34 021	46 334	45 809	52 891
4100 Recurrent taxes on immovable property	100	431	2 216	2 724	5 571	7 109	11 177	14 748	14 818	15 566
4110 Households	..	431	2 216	2 724	2 149	3 024	5 437	7 680	7 224	7 639
4120 Others	..	0	0	0	3 422	4 085	5 740	7 068	7 594	7 927
4200 Recurrent taxes on net wealth	341	1 450	5 118	7 703	12 900	13 193	14 123	21 232	19 575	24 159
4210 Individual	235	907	3 692	6 869	10 746	12 169	12 902	16 599	17 259	18 454
4220 Corporate	106	543	1 426	834	2 154	1 024	1 221	4 633	2 316	5 705
4300 Estate, inheritance and gift taxes	45	122	446	1 273	2 576	2 377	295	44	64	48
4310 Estate and inheritance taxes	..	122	446	1 273	2 576	2 377	295	44	64	48
4320 Gift taxes	..	0	0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	37	292	1 107	2 722	5 554	5 868	8 426	10 310	11 352	13 118
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	6 928	47 154	107 262	197 208	281 744	299 544	360 829	418 805	424 088	454 413
5100 Taxes on production, sale, transfer, etc.	6 720	45 882	102 901	185 921	266 456	284 646	342 410	398 944	403 931	430 482
5110 General taxes	3 622	24 350	56 656	124 985	189 424	201 802	256 029	308 280	312 936	340 400
5111 Value added taxes	0	24 350	56 656	124 166	188 705	201 184	255 182	307 000	311 600	338 900
Value added tax	..	24 350	56 656	124 166	188 705	201 184	255 182	307 000	311 600	338 900
5112 Sales tax	0	0	0	0	719	618	0	1 280	1 336	1 500
5113 Other	3 622	0	0	819	0	0	847	0	0	0
5120 Taxes on specific goods and services	3 098	21 532	46 245	60 936	77 032	82 844	86 381	90 664	90 995	90 082
5121 Excise duties	2 338	14 914	37 453	54 871	71 047	76 328	78 845	79 654	81 662	79 584
Stamp duty on tobacco	392	1 076	3 750	6 806	6 815	7 768	7 219	6 313	9 127	9 308
Taxes on spirits and wines	449	2 013	3 454	5 217	0	0	0	0	0	0
Excise on beer	162	605	2 195	3 650	0	0	0	0	0	0
Excise on petrol	480	2 310	7 057	9 756	8 132	7 373	5 711	5 239	4 409	4 503
Vehicles transfer tax	395	2 761	4 554	10 956	22 898	21 835	19 355	14 418	10 793	9 456
Chocolate and sweets	123	247	551	789	1 078	1 173	1 324	1 458	1 516	0
Sugar	0	0	217	230	192	196	206	191	205	220
Non-alcoholic beverages	38	120	487	1 113	1 024	1 739	1 972	3 071	3 057	705
Electric energy	89	1 515	3 414	5 091	7 079	8 110	9 233	11 393	11 322	12 182
Oil and gas products	0	3 703	8 729	88	92	98	103	112	111	116
Sales of radio and tv sets	0	163	220	920	0	0	0	0	0	0
Mineral oil	0	113	1 098	490	685	1 419	1 986	1 912	1 770	1 796
Cosmetics	0	0	0	159	0	0	0	0	0	0
Recording equipment	0	0	92	35	0	0	0	0	0	0
Others	210	288	1 635	1 249	1 821	1 965	2 535	2 915	3 346	3 683
Taxes on alcoholic beverages	0	0	0	0	10 338	11 317	12 969	14 518	17 976	17 847
Excise on diesel	0	0	0	4 802	6 424	8 653	10 267	10 040	9 588	10 289
Tax on Co2 emissions, petroleum sector excepted	0	0	0	3 520	4 469	4 682	5 965	8 074	8 442	9 479
5122 Profits of fiscal monopolies	31	395	751	2 534	2 902	3 433	3 869	5 168	5 311	5 883
Profits state wine monopoly	31	30	67	41	32	44	0	0	0	0
Norsk tipping	0	365	684	2 493	2 870	3 389	3 869	5 168	5 311	5 883
5123 Customs and import duties	634	697	1 360	1 944	2 132	2 505	3 305	3 403	3 625	4 191
Customs revenue	615	689	1 305	1 944	2 132	2 505	3 305	3 403	3 625	4 191
Loading and lighthouse dues	11	0	0	0	0	0	0	0	0	0
Other import duties	8	8	55	0	0	0	0	0	0	0
5124 Taxes on exports	7	105	227	0	112	151	178	322	316	363
5125 Taxes on investment goods	0	4 274	4 454	0	0	0	0	0	0	0
5126 Taxes on specific services	88	195	1 233	1 386	131	114	138	2 058	21	0
Excise on race tracks	9	25	15	88	119	114	138	127	21	..
Taxes on specific services	34	49	150	1 298	0	0	0	1 931	0	..
Pengelotteriet (national lotteries)	45	121	462	0	0	0	0	0	0	..
Excise on lotto games	0	0	606	0	12	0	0	0	0	..
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	952	767	201	708	313	46	59	60	61
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	208	1 272	4 361	11 287	15 288	14 898	18 419	19 861	20 157	23 931
5210 Recurrent taxes	208	1 272	4 361	11 287	15 288	13 423	17 635	17 521	17 751	17 626
5211 Paid by households: motor vehicles	88	458	1 789	4 435	6 699	7 157	8 400	7 613	7 640	7 994
5212 Paid by others: motor vehicles	108	696	2 072	1 346	712	539	352	335	330	329
5213 Paid in respect of other goods	12	118	500	5 506	7 877	5 727	8 883	9 573	9 781	9 303
CO2 tax	0	0	0	3 047	3 385	2 166	4 906	5 478	5 713	5 035
Excise on pharmacies	6	32	59	105	153	80	99	74	64	69
Others	6	86	441	2 354	3 132	3 394	3 809	3 956	3 949	4 149
Tax on emissions of NOX	0	0	0	0	1 207	87	69	65	55	50
5220 Non-recurrent taxes	0	0	0	0	0	1 475	784	2 340	2 406	6 305
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	66	8	11	0	0	0	0	0	0	0
6100 Paid solely by business	0	3	2	..	..	..	..	..	..	..
6200 Other	66	5	9	..	..	..	..	..	..	..
Non-wastable tax credits
Non-wastable tax credits against 1210	..	..	..	..	994	1 229	2 959	4 016	3 654	3 713
Tax expenditure component	..	..	..	..	350	75	484	830	821	754
Transfer component	..	..	..	..	644	1 154	2 475	3 186	2 833	2 959
Total tax revenue on cash basis	16 842	133 499	301 812	575 989	0	0	0	1 439 518	1 362 295	1 489 277
Total tax revenue on accrual basis	..	..	..	627 989	987 278	1 083 337	1 195 354	1 428 635	1 340 119	1 787 795
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	1 485	2 773	3 288	4 022	4 674	4 904	0	0
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	0	350	75	484	830	821	754
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	630 762	990 916	1 087 434	1 200 512	1 434 369	1 340 940	1 788 549
Imputed social contributions	..	..	..	2 076	2 931	3 164	3 870	5 803	5 530	5 767
National Accounts: Taxes and all social contributions	..	..	..	632 838	993 847	1 090 598	1 204 382	1 440 172	1 346 470	1 794 316

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	..	..	..	247 064	412 656	454 660	586 263	808 079	834 475	969 137
Total tax revenue exclusive of taxes collected for the EU	..	..	..	247 064	410 945	452 961	583 369	803 616	830 081	963 226
1000 Taxes on income, profits and capital gains	..	..	..	50 268	93 795	91 026	117 078	172 539	175 845	209 268
1100 Of individuals	..	..	..	32 415	61 471	62 901	83 974	121 932	122 973	140 681
Individual income tax	..	..	..	32 415	61 403	62 818	83 861	121 755	122 817	140 465
Tax on winnings from lottery or gambling	..	..	..	0	68	83	113	177	156	216
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	17 853	32 324	28 125	33 104	50 607	52 872	68 587
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	97 411	141 457	157 432	225 711	305 353	318 636	344 720
2100 Employees	..	..	..	42 606	51 745	60 158	92 607	128 298	133 065	149 781
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	41 834	56 016	66 893	88 749	117 437	120 856	123 654
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	12 971	33 696	30 381	44 355	59 618	64 715	71 285
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	1 628	3 081	3 720	4 028	5 928	7 683	14 531
Rehabilitation fund contribution	..	..	..	1 508	2 860	3 370	3 621	4 737	4 937	5 331
Wage guarantee fund contribution	..	..	..	120	221	350	407	424	416	488
Receipts from employers' obligatory payments to the Fundusz Solidarnościowy	..	..	..	0	0	0	0	767	2 330	8 712
4000 Taxes on property	..	..	..	10 584	17 116	19 068	24 637	28 993	30 293	33 715
4100 Recurrent taxes on immovable property	..	..	..	8 404	13 515	16 399	22 206	25 201	26 454	28 064
Agricultural tax-local	..	..	..	720	906	969	1 579	1 527	1 628	1 635
Forest tax-local	..	..	..	96	157	165	230	298	301	306
Real estate tax-local	..	..	..	7 588	12 452	15 265	20 397	23 376	24 525	26 123
4110 Households	..	..	..	2 348	3 613	4 555	6 549	7 436	7 796	8 339
4120 Others	..	..	..	6 056	9 902	11 844	15 657	17 765	18 658	19 725
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	172	328	290	246	325	313	425
Inheritance and gift tax-local	..	..	..	172	328	290	246	325	313	425
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	2 008	3 273	2 379	2 185	3 467	3 526	5 226
Tax on civil law transactions and stamp tax	..	..	..	2 008	3 273	2 379	2 185	3 467	3 526	5 226
4500 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	86 880	156 683	182 820	214 162	294 143	301 032	365 619
5100 Taxes on production, sale, transfer, etc.	..	..	..	84 885	151 804	176 044	206 197	281 787	283 819	344 546
5110 General taxes	..	..	..	51 615	97 848	109 717	125 895	182 147	185 964	228 088
5111 Value added taxes	..	..	..	51 615	97 848	109 717	125 895	182 147	185 964	225 140
5112 Sales tax	..	..	..	0	0	0	0	0	0	2 948
5113 Other	..	..	..	0	0	0	0	0	0	0
Turnover tax, of which:	..	..	..	..	..	..	..	..	..	..
On spirits	..	..	..	..	..	..	..	..	..	..
On fuels	..	..	..	..	..	..	..	..	..	..
On tobacco	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	..	33 270	53 956	66 327	80 302	99 640	97 855	116 458
5121 Excise duties	..	..	..	27 170	49 376	62 016	70 632	83 854	81 756	96 945
On domestic excise products, of which:	..	..	..	24 213	45 752	58 935	62 442	79 127	77 649	92 044
On spirits	..	..	..	4 309	5 000	6 154	6 655	8 202	8 202	8 953
On fuels	..	..	..	11 056	22 128	26 545	29 874	43 078	43 078	45 156
On tobacco	..	..	..	6 143	11 973	17 348	17 788	20 752	20 752	23 342
On beer	..	..	..	1 758	2 975	3 303	3 547	3 328	3 328	3 245
On wine	..	..	..	459	378	315	246	218	218	247
On other products	..	..	..	488	3 298	5 270	4 332	3 549	2 071	11 101
On imported excise products, of which:	..	..	..	2 957	3 624	3 081	8 190	4 727	4 107	4 901
On spirits	..	..	..	90	253	311	267	400	400	279
On fuels	..	..	..	2 031	2 045	1 051	5 650	966	966	1 100
On tobacco	..	..	..	18	214	114	86	45	45	48
On beer	..	..	..	26	12	14	53	64	64	76
On wine	..	..	..	71	106	133	139	181	181	231
On other products	..	..	..	721	994	1 458	1 995	3 071	2 451	3 167
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	5 038	1 711	1 627	2 823	4 463	4 394	5 911
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	1 062	1 297	1 974	5 795	10 211	10 582	10 907
Taxes and payments of financial institutions	..	..	..	443	189	375	4 472	3 076	3 485	2 525
Gambling tax	..	..	..	619	1 108	1 599	1 323	2 319	2 366	3 030
Tax from some financial institutions	..	..	..	0	0	0	0	4 816	4 731	5 352
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	1 572	710	1 052	1 112	1 123	2 695
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	1 995	4 879	6 776	7 965	12 356	17 213	21 073
5210 Recurrent taxes	..	..	..	433	2 383	3 667	4 317	4 377	3 596	4 048
5211 Paid by households: motor vehicles	..	..	..	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	..	433	2 383	3 667	4 317	4 377	3 596	4 048
5220 Non-recurrent taxes	..	..	..	1 562	2 496	3 109	3 648	7 979	13 617	17 025
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	293	524	594	647	1 123	986	1 284
Abolished taxes	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	0	0	0	0	0	0	0
6200 Other	..	..	..	293	524	594	647	1 123	986	1 284
Memorandum item
Customs duties collected on behalf of the EU	..	..	..	..	1 711	1 627	2 823	4 463	4 394	5 911
Total tax revenue on cash basis	..	..	..	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	247 064	412 656	454 660	586 263	808 079	834 475	969 137
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	..	..	..	..	..	..	..
Capital transfer for uncollected revenue	..	..	..	1 025	1 371	1 406	2 229	3 035	3 201	3 495
Voluntary social security contributions	..	..	..	..	..	..	49	46	48	48
Miscellaneous differences	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	..	..	246 039	411 285	453 254	584 083	805 090	831 323	965 690
Imputed social contributions	..	..	..	777	10 848	13 841	17 423	19 465	20 464	22 548
National Accounts: Taxes and all social contributions	..	..	..	252 943	422 133	467 095	601 506	824 555	851 787	988 238

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	99	1 798	14 825	39 705	55 885	54 541	61 788	73 955	70 510	75 829
Total tax revenue exclusive of taxes collected for the EU	..	..	14 675	39 501	55 695	54 363	61 630	73 602	70 179	75 458
1000 Taxes on income, profits and capital gains	24	355	3 805	11 691	15 546	14 585	18 762	20 262	19 534	20 140
1100 Of individuals	..	..	2 350	6 768	9 328	9 637	13 149	13 580	13 994	14 985
Individual income tax	..	..	2 350	6 768	9 328	9 637	13 149	13 580	13 994	14 985
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	1 182	4 744	6 128	4 936	5 614	6 682	5 540	5 155
Corporate income tax	..	..	1 088	4 457	5 815	4 670	5 405	6 308	5 193	4 858
Local corporate income tax ("Derrama")	..	..	84	287	313	266	208	374	347	297
Other	..	..	11	0	0	0	0	0	0	0
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	24	355	273	178	90	12	0	0	0	0
Tax on wages and professional income	2	93	9	0	0	0	0	..	..	..
Industrial tax	7	108	129	0	0	0	0	..	..	..
Tax on income from movable capital	2	71	1	0	0	0	0	..	..	..
Property income tax	3	23	17	0	0	0	0	..	..	..
Agricultural income tax	0	0	1	0	0	0	0	..	..	..
Complementary income ax	4	43	58	0	0	0	0	..	..	..
Tax on capital gains	0	3	1	0	0	0	0	..	..	..
Taxes abolished by DL 442-A/88 and DL 442-B/88	0	0	0	0	0	0	0	..	..	..
Other	6	15	58	178	90	12	0	..	..	..
2000 Social security contributions	22	531	4 026	10 168	14 305	15 462	16 182	20 602	20 943	22 403
2100 Employees	8	203	1 470	4 286	6 344	6 670	6 992	8 170	8 290	8 926
2110 On a payroll basis	8	203	1 470	4 286	6 344	6 670	6 992	8 170	8 290	8 926
Compulsory employee's social contributions	8	203	1 470	4 286	6 344	6 670	6 992	8 170	8 290	8 926
2120 On an income tax basis	0	0	0	0	0	0	0	0	0	0
2200 Employers	13	318	2 413	5 882	7 961	8 792	9 191	12 432	12 653	13 477
2210 On a payroll basis	13	318	2 413	5 882	7 961	8 792	9 191	12 432	12 653	13 477
Employers' social contributions	13	318	2 413	5 882	7 961	8 792	9 191	12 432	12 653	13 477
2220 On an income tax basis	0	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	0	10	143	0	0	0	0	0	0	0
Compulsory social contributions by self-employed	0	10	143	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	0	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	0	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	1	47	0	0	0	0	0	0	0	0
Contributions for Unemployment Fund	1	47	..	..	..	..	..	..	..	..
Stamp duty on wages and salaries	0	0	..	..	..	..	..	..	..	..
4000 Taxes on property	5	26	402	1 468	2 330	2 028	2 307	3 078	2 888	3 270
4100 Recurrent taxes on immovable property	0	0	133	508	1 008	1 112	1 535	1 699	1 632	1 617
Real estate tax	..	..	133	508	1 008	1 112	1 535	1 699	1 632	1 617
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	2	4	74	103	10	2	0	0	0	0
Inheritance and gift taxes	2	4	74	0	0	0	..	..	0	..
4310 Estate and inheritance taxes	..	..	0	103	10	2	..	..	0	..
4320 Gift taxes	..	..	0	0	0	0	..	..	0	..
4400 Taxes on financial and capital transactions	2	21	195	857	1 312	914	772	1 379	1 256	1 653
Real estate transfer tax	2	21	195	674	973	595	569	1 020	949	1 313
Stamp duty on registrations and mortgages	0	0	0	34	45	35	49	20	7	8
Stamp duty on the raising of capital	0	0	0	0	9	1	0	0	0	0
Stamp duty on real estate transactions	0	0	0	150	285	201	154	339	300	332
Special Tax on capital transfers	..	..	..	0	0	83	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	47	837	6 555	16 283	23 494	22 238	24 194	29 695	26 702	29 591
5100 Taxes on production, sale, transfer, etc.	44	810	6 440	15 858	22 841	21 485	23 112	28 102	25 209	28 054
5110 General taxes	0	290	2 906	9 733	14 333	13 527	15 368	18 786	16 803	19 108
5111 Value added taxes	0	0	2 899	9 733	14 333	13 527	15 368	18 786	16 803	19 108
VAT	..	..	2 899	9 733	14 333	13 527	15 368	18 786	16 803	19 108
5112 Sales tax	0	290	7	0	0	0	0	0	0	0
General sales tax	..	290	7	..	..	..	..	..	..	..
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	44	519	3 534	6 125	8 508	7 958	7 744	9 316	8 406	8 946
5121 Excise duties	15	295	2 052	4 496	5 937	5 653	5 211	6 198	5 490	5 771
Excise duties on tobacco	3	62	362	1 077	1 165	1 496	1 357	1 484	1 474	1 473
Excise duties on beer	1	0	55	87	97	80	75	93	82	99
Tax on motor vehicle sales	1	59	304	1 239	1 221	832	585	743	447	432
Tax on oil products	6	166	1 251	1 969	3 320	3 126	3 069	3 642	3 298	3 551
Excise duties on alcoholic beverages	0	0	23	123	126	112	115	143	105	126
Excise duties on alcohol	0	0	0	1	1	1	0	1	1	1
Tax on sugary soft drinks	0	0	0	0	0	0	0	64	52	52
Other	4	7	59	0	6	6	11	28	30	37
5122 Profits of fiscal monopolies	0	0	0	261	521	425	582	779	628	654
5123 Customs and import duties	21	96	511	204	190	177	158	229	203	238
Import levies	14	36	392	0	0	0	0	0	0	0
Import surtax	0	26	1	0	0	0	0	0	0	0
Agricultural Levies	..	..	0	0	0	0	0	0	0	0
Levy on sugar and isoglucse	..	..	0	0	0	0	0	0	0	0
Other	6	34	119	0	0	0	0	0	0	0
Custom duties collected for the EU	..	..	0	204	190	177	158	229	203	238
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
Taxes on Oporto wine exports	0	0	..	..	..	..	..	..	..	..
Other	0	0	..	..	..	..	..	..	..	..
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	1	38	547	1 116	1 679	1 539	1 523	1 879	1 879	2 056
Tax on insurance premiums	0	6	47	131	170	215	218	277	277	300
Stamp duty on bank transactions	1	24	405	330	694	619	464	608	595	657
Stamp duty on debt related operations, interest and leasing of buildings	0	0	22	258	386	293	144	145	136	150
Stamp duty on insurance premiums	0	0	0	248	335	325	313	401	419	462
Bank levies	0	0	0	100	48	46	353	378	412	433
Other	2	8	73	47	46	40	30	70	40	55
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	6	91	424	48	182	163	269	231	207	226
Stamp taxes (miscellaneous)	6	91	424	36	48	111	251	215	201	222
Other	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	12	134	52	18	16	6	4
5200 Taxes on use of goods and perform activities	4	27	115	384	622	736	1 069	1 580	1 478	1 530
5210 Recurrent taxes	4	27	115	384	621	736	990	1 339	1 255	1 273
5211 Paid by households: motor vehicles	0	4	15	55	94	139	209	252	230	206
Local tax on vehicles	..	4	15	55	94	139	209	252	230	206
5212 Paid by others: motor vehicles	2	10	20	67	132	180	330	463	453	490
Local tax on vehicles	0	2	6	0	0	0	0	0	0	0
Road taxes	2	8	14	67	132	180	330	463	453	490
5213 Paid in respect of other goods	2	13	80	261	396	417	451	624	571	578
Gambling tax	0	3	72	110	140	143	108	222	223	218
Tax on the use, carrying and possession of weapons	0	0	1	3	6	4	5	8	4	4
Tax on motor vehicles - compensation	2	8	0	0	0	0	0	0	0	0
Hunting and fishery licenses	0	1	4	1	7	12	13	14	12	17
Fee for the use of water resources	0	0	0	0	2	19	19	22	19	21
Other	0	1	2	148	241	239	307	358	313	318
5220 Non-recurrent taxes	0	0	0	0	0	0	80	241	223	257
Special tax on motor vehicles	..	..	0	..	0	0	0	0	0	0
Emissions Permits	..	..	0	..	0	0	80	240	223	256
Tax on noise	..	..	0	..	0	0	0	0	1	1
5300 Unallocable between 5100 and 5200	0	0	0	41	31	17	13	13	15	8
Miscellaneous taxes on production	..	..	..	41	31	17	13	13	15	8
6000 Other taxes	0	3	37	95	211	227	342	319	444	424
6100 Paid solely by business	0	2	17	90	200	210	341	317	443	422
General services and licenses granted to corporations	0	2	17	90	200	210	341	317	443	422
6200 Other	0	0	20	5	11	16	1	2	1	2
Fees collected by courts of justice	0	0	0	0	0	0	0	0	0	0
Miscellaneous taxes	0	0	20	5	11	16	1	2	1	2
Memorandum items
Customs duties collected on behalf of the EU	..	..	..	204	190	177	158	229	203	238
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	..	124	128	133
Total tax revenue on cash basis	99	1 798	14 825	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	39 705	55 885	54 541	61 788	73 955	70 510	75 829
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	5	7	14	18	20	21	23
Taxes excluded from National Accounts	..	..	0	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	0	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	0	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	0	0	0	0	0	0	0	0
Miscellaneous differences	..	..	0	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	39 710	55 892	54 555	61 806	73 975	70 532	75 853
Imputed social contributions	..	..	..	3 292	5 592	5 906	4 602	4 758	4 656	4 863
National Accounts: Taxes and all social contributions	..	..	..	43 002	61 484	60 461	66 408	78 733	75 188	80 716

	1965	1980	1990	2000	2007	2010	2015	2019	2020	2021
Total tax revenue	..	..	..	10 648	18 456	19 159	26 049	32 610	32 500	35 475
Total tax revenue exclusive of taxes collected for the EU	..	..	..	10 648	18 321	19 016	25 930	32 465	32 362	35 335
1000 Taxes on income, profits and capital gains	..	..	..	2 181	3 844	3 601	5 542	6 658	6 535	7 682
1100 Of individuals	..	..	..	1 055	1 820	1 790	2 464	3 534	3 500	3 760
1110 On income and profits	..	..	..	1 055	1 820	1 790	2 464	3 534	3 500	3 760
Wages and salaries withholding	..	..	..	0	0	0	0	0	0	0
Of unicorporated individuals	..	..	..	0	0	0	0	0	0	0
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	813	1 835	1 659	2 917	2 878	2 800	3 633
1210 On profits	..	..	..	0	0	0	0	0	0	0
1220 On capital gains	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	314	189	152	162	246	235	290
2000 Social security contributions	..	..	..	4 409	7 244	8 154	10 897	14 085	14 229	15 262
2100 Employees	..	..	..	901	1 700	2 077	2 410	3 435	3 477	3 724
Retirement	..	..	..	0	0	0	0	0	0	0
State employment policy	..	..	..	0	0	0	0	0	0	0
Health insurance	..	..	..	0	0	0	0	0	0	0
Sick leave	..	..	..	0	0	0	0	0	0	0
2110 On a payroll basis	..	..	..	901	1 700	2 077	2 410	3 435	3 477	3 724
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	..	..	2 850	3 914	4 579	6 319	8 539	8 650	9 143
Retirement	..	..	..	0	0	0	0	0	0	0
State employment policy	..	..	..	0	0	0	0	0	0	0
Health insurance	..	..	..	0	0	0	0	0	0	0
Sick leave	..	..	..	0	0	0	0	0	0	0
2210 On a payroll basis	..	..	..	2 850	3 914	4 579	6 319	8 539	8 650	9 143
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	..	..	658	1 631	1 498	2 168	2 111	2 103	2 395
Retirement	..	..	..	0	0	0	0	0	0	0
State employment policy	..	..	..	0	0	0	0	0	0	0
Health insurance	..	..	..	0	0	0	0	0	0	0
Sick leave	..	..	..	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	658	1 631	1 498	2 168	2 111	2 103	2 395
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	..	..	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	194	245	277	335	378	438	466
4100 Recurrent taxes on immovable property	..	..	..	143	243	277	335	378	438	466
4110 Households	..	..	..	28	22	25	29	35	36	37
4120 Others	..	..	..	114	222	252	306	343	402	428
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	8	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	3	0	0	0	..	..	..
4320 Gift taxes	..	..	..	5	0	0	0	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	43	1	0	0	0	0	0
Real property transfer tax	..	..	..	30	1	0	0	0	0	0
4500 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	3 864	7 123	7 127	9 275	11 490	11 298	12 065
5100 Taxes on production, sale, transfer, etc.	..	..	..	3 631	6 580	6 573	8 573	10 528	10 371	11 120
5110 General taxes	..	..	..	2 168	4 147	4 182	5 423	6 830	6 820	7 494
5111 Value added taxes	..	..	..	2 168	4 147	4 182	5 423	6 830	6 820	7 494
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	1 464	2 433	2 391	3 151	3 698	3 551	3 626
5121 Excise duties	..	..	..	971	2 171	2 081	2 567	2 839	2 752	2 958
On hydrocarbon fuels and lubricants	..	..	..	617	1 118	1 032	1 139	1 289	1 196	1 237
On alcohol and liquers	..	..	..	143	201	197	205	218	208	216
On beer	..	..	..	43	66	56	57	59	57	55
On wine	..	..	..	12	4	4	4	5	5	5
On tobacco products	..	..	..	156	783	602	665	767	732	852
On electricity	..	..	..	0	0	16	13	12	12	10
On coal	..	..	..	0	0	1	0	0	0	0
On natural gas	..	..	..	0	0	24	23	23	24	25
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	437	136	143	119	127	121	117
Customs duties	..	..	..	122	136	143	119	127	121	117
Import surcharges	..	..	..	315	0	0	0	0	0	0
Other customs revenues	..	..	..	0	0	0	0	0	0	0
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	2	3	3	3
5126 Taxes on specific services	..	..	..	55	125	167	462	729	675	548
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	231	438	421	549	781	723	723
5210 Recurrent taxes	..	..	..	219	372	384	470	523	453	455
5211 Paid by households: motor vehicles	..	..	..	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	93	153	153	204	233	200	203
5213 Paid in respect of other goods	..	..	..	127	219	231	266	290	253	252
5220 Non-recurrent taxes	..	..	..	12	66	37	79	258	270	267
5300 Unallocable between 5100 and 5200	..	..	..	2	105	134	153	181	204	222
6000 Other taxes	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Memorandum items
Customs duties collected on behalf of the EU	..	..	..	..	136	143	119	127	121	117
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	..	19	17	24
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	..	252	276	261	338	368	359
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Non-wastable tax credits against 1210	..	..	..	..	0	0	0	0	0	0
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	..	..	..	10 843	18 033	18 358	25 757	31 468	31 087	33 799
Total tax revenue on accrual basis	..	..	..	10 648	18 456	19 159	26 049	32 610	32 500	35 475
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	53	33	47	43	3	4	30
Taxes excluded from National Accounts	..	..	..	0	-103	-131	-149	-178	-201	-219
Difference in treatment of tax credits	..	..	..	0	0	0	0	0	0	0
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	22	31	11	11	12	29
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	10 702	18 409	19 106	25 953	32 447	32 315	35 315
Imputed social contributions	..	..	..	19	80	143	171	222	257	344
National Accounts: Taxes and all social contributions	..	..	..	10 721	18 488	19 250	26 124	32 669	32 572	35 659