Austria

Explanatory notes:

Timeliness:

Data on NTLs have been sent alongside Table 9 transmission (i.e. Detailed tax and social contribution receipts by type of tax and social contribution and receiving sub-sector) to Eurostat;

official deadline: end-September of year t+1

Coverage:

on a compulsory basis (subject to country derogations):

Series length:

1995 - onwards

Sector receiving:

General government + the EU institutions (S13P)

on a voluntary basis:

Series length:

before 1995

Missing data on NTLs:

France: the country does not publish this level of breakdown at national level

Poland: data not publishable

Coding:

ESA 95 variables:

Codes highlighted grey

Translation of codes following the new transmission arrangements due to the revision of the ESA95 Transmission Programme for NTL:

code1 code2 code1 code2

S13_212 versus S13P TRD99521 versus D995A

TRD51A+TRD51C1 " D51M TRD99529 " D995B

TRD51B+TRD51C2 " D51O TRD99551 " D995C

TRD2+TRD5+TRD91 " ODA TRD99559 " D995D

TRD2+TRD5+TRD91+TRD611-TRD995 " ODB TRD9956111 " D995E

"

TRD2+TRD5+TRD91+TRD611+TRD612-TRD995 ODC TRD9956112 " D995F

TRD9956113 " D995G

TRD99591 " D995H

Sub-items according to national classification:

ESA95 codes + letter suffixes

A particular code is assigned to a particular tax/ social contribution in national classification at the level of S13P

Codes used for economic functions and environmental taxes:

Economic function: Alcohol, Tobacco and Environmental taxes:

C - Consumption tax AT - Alcohol, tobacco taxes

Leyrs - Labour tax on Employers T - Transport tax

Lees - Labour tax on Employees E - Energy tax

Lnon - Labour tax on the non-employed (pensioners/ unemployed) P - Pollution/Resource tax

KIC - Capital tax on the income of corporations

KIH - Capital tax on the income of households

KISe - Capital tax on the income of self-employed

KS - Capital tax on Stocks of Wealth

SPLIT 1 - Personal Income Tax (PIT) Split between Lees, Lnon, KIH, KISe

SPLIT 2 - Split between Lnon and KISe

Codes for specific entries:

M - "not applicable / do not exist"

L - "not available / exist but not collected or not transmitted"

0 - "exist but value is zero or considered as zero"

Country footnotes:

Figures in italics are estimated by DG TAXUD in accordance with the respective Member State

Austria: D2122A: series break between 1994 and 1995 due to the abolishment of the "Import equalization duties"; D2122E: series break between 1994 and 1995 due to an illegal levy that was repayed (after that the concerned levy was abolished); D29C: series break between 2007 and 2008 due to the new obligation for the government sector to pay "Employers contribution of family burdens" for their civil servants.

Czech Republic: D61131: series break between 2003 and 2004 due to reclassification of social contributions paid by the state on behalf of defined groups of people (pensioners, students, etc) for years 2004-2006; D29H, D59D: series break between 2003 and 2004 due to reclassification of vignettes for use of highways;D214F,D29B: series break between 2006 and 2007 due to reclassification of taxes on operating gambling machines.

Denmark: D2REC for S13 and S1311 includes the whole amount of VAT revenues collected in the country. Transfers to the EU institutions based on the harmonised VAT assessment bases after exclusion of UK-discount, are recorded by other Member States directly as VAT revenue of the EU institutions (outside general government sector). For DK these transfers increase value of D7PAY for S13 and S1311.

France: D995 does not fully comply with Commission Regulation 995/2001.

Germany: Derogation of the detailed list of taxes by letter.

Greece: Provisional data.

Hungary: For 2008, total personal income tax (PIT) under D51A_D51C1 for S1313 is accounted for by S1311 and after transferred under D7 to the local government.

Latvia: Up until 2006 D91 is included in P11_P12; for the period 1995-99 D61132 is included in D61131 and D59A is included in D29H.

Malta: D2122 does not include levies on imported agricultural products for the years before 2005.

Slovak Republic: D29E, D59: wrong split of TV and radio licence fees: the whole value was attributed to D59 in 2008 (the item will be revised).

Slovenia: From 2007 onwards tax on work-contracts has been reclassified from D51E to D29C.

Sweden: For D5REC data are provisional; treatment of tax credits and allocation of tax revenues between sub-sectors are being investigated by national authorities

Iceland: Taxes and social contributions of S1314 are accounted for by S1311 and after transferred under D7 to the Social Security Funds.

Norway: Data for S1314 is included in S1311.

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Austria (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)



Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009

D2 25,862 27,390 28,790 29,741 31,033 31,699 32,551 33,633 34,101 35,221 36,225 37,111 38,994 40,691

D21 20,040 21,463 22,731 23,439 24,598 25,012 25,584 26,497 26,794 27,902 28,720 29,329 30,882 31,957

D211 13,419 14,634 15,253 15,686 16,686 16,840 17,251 17,972 17,893 18,590 19,413 19,735 20,969 21,935

D211A Mehrwertsteuer Value added tax C 13,468 14,706 15,336 15,772 16,757 16,894 17,301 18,012 17,944 18,630 19,466 19,757 20,988 21,957 L

D211B Mehrwertsteuer - Unter-, Ueberkompensation, Landwirtschaft Under-compensation of VAT (flat rate system), agriculture C -49 -72 -83 -86 -71 -54 -50 -40 -51 -40 -53 -21 -19 -23 L

D212 314 237 326 339 332 351 314 306 316 329 327 370 390 350

D2121 313 255 255 240 244 261 225 219 208 221 227 256 263 230

D2121A Sonstige Einfuhrabgaben Other import duties C 14 0 0 0 0 M M M M M M M M M L

D2121B Zölle Customs duties C 298 255 255 240 244 261 225 219 208 221 227 256 263 230 L

D2122 1 -18 71 99 88 90 89 87 108 107 100 114 127 120

D2122A 7 -3 0 0 0 0 0 0

D2122AA Importausgleichsbeiträge gemäß MOG Import equalization duties C 7 -3 0 0 0 0 0 0 M M M M M M L

D2122B

D2122C 77 90 92 99 88 91 89 87 108 107 100 114 127 120

D2122CA "Rotterdam" Zuschlag Import duties not collected on the national border C 77 90 92 99 88 91 89 87 108 107 100 114 127 120 L

D2122D

D2122E -83 -105 -20 0 0 0 0 0 0 0 0 0 0 0

D2122EA Außenhandelsförderungsbeitrag Contribution to promote foreign trade C -83 -105 -20 0 0 0 0 0 0 0 0 0 0 0 L

D2122F

D214 6,307 6,592 7,152 7,415 7,580 7,821 8,018 8,219 8,585 8,983 8,980 9,224 9,523 9,673

D214A 4,400 4,612 5,136 5,256 5,423 5,507 5,679 5,928 6,201 6,524 6,571 6,474 6,720 6,851

D214AA Absatzförderungsbeitrag auf Milch Duty promotion milk distribution C -11 M M M M M M M M M M M M M L

D214AB Alkoholsteuer Duty on spirit C AT 55 92 86 87 88 130 74 111 118 125 118 119 122 124 L

D214AC Sonderabgabe auf alkoholische Getränke Special duty on alcoholic drinks C AT 1 1 0 0 0 0 0 0 0 0 0 0 0 0 L

D214AD Agrarmarkt Austria Contribution to the Agricultural Fund C 27 28 23 22 23 23 15 15 17 17 16 16 16 16 L

D214AE Biersteuer Tax on beer C AT 160 145 149 148 144 161 199 202 206 202 203 192 200 190 L

D214AF Energieabgabe Tax on energy C E M 142 543 397 405 562 754 692 699 736 785 669 764 709 L

D214AG Getränkesteuer Beverage tax C AT 399 401 407 408 409 178 21 4 -1 0 0 3 3 -1 L

D214AH Getreidewirtschaftsfonds Market Organisation Act - grain C M M M M M M M M M M M M M M L

D214AI Milchwirtschaftsfonds Market Organisation Act - milk C M M M M M M M M M M M M M M L

D214AJ Zusatzabgabe Milchquotenüberschreitung Duty on exceeding milk-quota C 13 38 7 36 35 35 31 12 23 25 24 9 L

D214AK Mineralölsteuer Tax on mineral oils C E 2,469 2,453 2,517 2,591 2,695 2,726 2,880 3,109 3,310 3,594 3,565 3,553 3,689 3,894 L

D214AL Normverbrauchsabgabe Duty on vehicles based on fuel consumption C T 355 402 385 401 438 433 421 417 459 483 486 484 457 467 L

D214AM Sonstige Einnahmen gemäß MOG Other receipts - Market Organisation Act C 1 0 M 13 0 M M M M M M M 1 0 L

D214AN Schaumweinsteuer Tax on sparkling wine C AT 26 23 24 23 22 25 23 22 19 19 10 1 1 1 L

D214AO Sonderabgabe von Erdölprodukten Special tax on mineral oils C E 10 -2 0 -2 0 0 0 M M M M M M M L

D214AP Abgabe auf Stärkeerzeugnisse Duty on starch products C 5 M M M M M M M M M M M M M L

D214AQ Tabaksteuer Tax on tobacco C AT 890 895 962 1,096 1,157 1,197 1,234 1,297 1,329 1,318 1,340 1,408 1,446 1,424 L

D214AR Frachten- und Transportausgleichsbeiträge Transport equality levy C M M M M M M M M M M M M M M L

D214AS Weinsteuer Tax on wine C AT 5 0 0 0 0 0 0 0 0 0 0 0 L

D214AT Zuckerabgabe Levy on sugar C 9 33 30 32 34 34 22 23 13 17 26 5 -3 18 L

D214B

D214BA In Stempelmarken entrichtete Gebühren Stamp fees KS M M M M M M M M M M M M M M L

D214C 483 504 491 515 526 568 548 502 528 566 629 764 791 741

D214CA Grunderwerbsteuer Land transfer tax KS 393 417 405 405 414 452 492 451 467 513 548 619 644 652 L

D214CB Kapitalverkehrssteuer Capital transfer tax KS 89 87 86 111 111 115 56 51 62 53 81 146 147 89 L

D214D 15 16 17 25 20 27 29 31 33 34 34 34 34 35

D214DA Kraftfahrzeugzulassungssteuer bezahlt von Unternehmen Car registration taxes C T 15 16 17 25 20 27 29 31 33 34 34 34 34 35 L

D214E 69 72 75 75 77 79 79 77 79 80 85 97 102 106

D214EA Lustbarkeitsabgabe Entertainment tax C 3 4 5 5 5 5 6 5 6 6 7 8 8 9 L

D214EB Vergnügungssteuer Amusement tax C 66 68 70 70 72 73 74 72 73 73 78 89 94 96 L

D214F 406 404 445 457 448 473 509 487 465 469 326 438 439 462

D214FA Gewinstgebühr Tax on gambling stakes 2 C 155 155 152 165 162 171 184 174 166 170 172 170 166 174 L

D214FB Konzessionsabgabe Tax on gambling stakes 1 C 169 167 191 194 186 197 217 200 192 200 204 199 202 215 L

D214FC Spielbankenabgabe Duty on casinos C 81 82 102 97 99 105 109 113 106 100 -50 69 71 73 L

D214G 676 738 696 779 775 791 860 874 939 1,008 1,008 1,031 1,047 1,078

D214GA Feuerschutzsteuer Fire protection tax C 52 49 50 53 46 45 45 49 52 54 62 51 54 57 L

D214GB Versicherungssteuer Insurance tax C 624 689 645 726 728 745 814 826 888 954 946 980 993 1,022 L

D214H 256 246 292 308 312 378 310 315 334 298 319 378 379 393

D214HA Altlastenbeitrag Levy on dangerous waste C P 21 21 33 43 64 71 89 93 97 57 46 72 72 64 L

D214HB Ankündigungsabgabe Announcement tax C 47 48 53 57 25 81 0 0 2 0 0 0 0 0 L

D214HC Anzeigenabgabe Advertisement tax C 82 71 82 85 99 62 2 2 17 8 0 0 0 0 L

D214HD Fremdenverkehrsabgabe Tax on tourism C 93 93 95 98 99 103 103 106 112 123 126 135 142 150 L

D214HE Sicherheitsabgabe, Zivilluftfahrt Duty for airways security C T 14 12 29 25 26 28 29 28 18 15 50 61 56 64 L

D214HF Werbeabgabe Tax on advertisement C 33 88 85 89 95 98 109 108 114 L

D214I

D214J 2

D214JA Gewinne, Branntweinmonopol Federal monopolies, spirits C AT 2 M M M M M M M M M M M M M L

D214JB Gewinne, Glückspielmonopol Federal monopolies, gambling C M M M M M M M M M M M M M M L

D214K

D214L 4 4 6 6 7 7 11 7

D214LA Beiträge an den Künstler-Sozialversicherungsfonds Contribution to the artists' social security fund C M M M M M M 4 4 6 6 7 7 11 7 L

D29 5,822 5,927 6,059 6,302 6,435 6,687 6,967 7,135 7,307 7,319 7,506 7,781 8,111 8,734

D29A 458 472 484 497 515 526 545 556 577 589 607 614 626 649

D29AA Abgabe von land-und forstwirtschaftlichen Betrieben Duty on farms KS 20 20 20 20 20 20 20 20 20 20 20 20 20 20 L

D29AB Farm contribution

Beiträge von land- und forstwirtschaftlichen Betrieben zum Familienlastenausgleichsfonds KS 6 6 6 6 6 6 6 6 6 6 6 6 6 6 L

D29AC Bodenwertabgabe Tax on vacant plots KS 6 5 5 5 5 5 5 5 5 5 5 5 5 6 L

D29AD Grundsteuer A, landwirtschaftlicher Grund Land tax A (farm land) KS 25 26 26 26 26 28 28 26 26 26 26 27 26 27 L

D29AE Grundsteuer B, ausgenommen landwirtschaftlicher Grund Land tax (except farm land) KS 369 384 394 406 425 435 451 464 484 496 512 517 529 552 L

D29AF Kammerbeiträge, Landwirtschaftskammer Farm contribution to chambers KS 31 31 32 33 32 32 34 34 35 35 36 38 39 39 L

D29B

D29C 4,495 4,588 4,721 4,874 5,045 5,193 5,384 5,500 5,617 5,721 5,892 6,155 6,512 7,127

D29CA Dienstgeberbeiträge zum AFFB Employers contribution of family burdens Leyrs 2,739 2,783 2,853 2,945 3,036 3,140 3,262 3,333 3,386 3,445 3,539 3,713 3,915 4,399 L

D29CB Invalidenausgleichstaxfonds Disabled persons, equalization levy KS 56 49 51 49 51 54 60 66 71 82 78 81 83 86 L

D29CC Kammerbeiträge Contribution to chambers Leyrs 209 219 220 236 242 242 242 232 248 225 241 239 253 260 L

D29CD Kommunalsteuer Tax on sum of wages Leyrs 1,470 1,516 1,575 1,623 1,695 1,735 1,799 1,848 1,890 1,948 2,012 2,099 2,238 2,359 L

D29CE U-Bahnabgabe Tax on employment (Vienna underground) Leyrs 21 21 21 21 21 21 21 21 22 21 23 22 22 23 L

D29D

D29E

D29F

D29G 49 72 83 86 71 54 50 40 51 40 53 21 19 23

D29GA Mehrwertsteuer - Unterkompensation, Landwirtschaft Under-compensation of VAT (flat rate system), agriculture C 49 72 83 86 71 54 50 40 51 40 53 21 19 23 L

D29H 820 795 771 845 804 913 988 1,040 1,062 968 954 992 955 934

D29HB Gebrauchsabgabe Certain users fee KS 148 152 152 151 157 147 153 153 146 161 159 175 175 185 L

D29HC Kraftfahrzeugsteuer, Anteil der Unternehmen Motor vehicles tax 1, paid by enterprises KS T 96 113 107 107 111 114 143 173 178 143 123 121 111 66 L

D29HD Motorbezogene Versicherungssteuer, Anteil der Unternehmen Motor vehicles tax 2, paid by enterprises KS T 94 97 107 121 122 166 190 201 207 213 225 234 240 251 L

D29HE Nebengebühren und Resteingänge sonstiger weggefallener Steuern Fines related to tax offences, taxes on production and imports KS 44 39 37 42 41 38 48 48 43 42 45 41 3 2 L

D29HF Punzierungsgebühr Embossment fee KS M M M M M M 1 1 1 1 1 1 1 1 L

D29HG Sonstige Abgaben Other taxes, taxes on production n.e.c. KS 50 55 55 47 41 77 85 87 95 96 87 97 104 109 L

D29HH In Stempelmarken entrichtete Gebühren Stamp fees KS 54 58 60 76 68 50 35 25 26 25 24 26 27 24 L

D29HI Straßenbenützungsabgabe (Straßenverkehrsbeitrag) Road transport duty KS T 180 122 77 76 77 84 86 88 86 3 1 0 0 0 L

D29HJ Übrige Gebühren (ohne Gewinstgebühr) Other fees, taxes on production n.e.c. KS 115 118 132 186 148 201 207 220 231 236 241 242 240 245 L

D29HK Abgaben an den Verkehrsicherheitsfonds, Anteil Unternehmen Contribution to the Road Safety Fund, paid by enterprises KS 0 0 0 0 0 0 0 0 0 1 1 1 1 1 L

D29HL Verwaltungsabgben Administration duties KS 39 42 43 40 39 36 40 42 48 47 47 54 53 50 L

D5 20,378 22,864 24,772 26,132 26,293 27,309 31,937 30,371 30,677 31,449 31,345 33,211 36,533 39,459

D51 19,518 21,987 23,846 25,066 25,264 26,052 30,550 28,927 29,186 29,922 29,752 31,556 34,795 37,666

D51M 16,228 17,679 19,201 20,035 20,807 20,935 23,013 23,043 23,344 23,657 23,374 24,876 26,972 29,419

D51A 16,228 17,679 19,201 20,035 20,807 20,935 23,013 23,043 23,344 23,657 23,374 24,876 26,972 29,419

D51AA Veranlagte Einkommensteuer Income tax SPLIT 1 2,430 2,929 3,048 3,207 3,165 3,142 4,302 3,453 3,126 3,406 3,174 2,994 3,053 3,177 L

D51AB EU-Quellensteuer EU withholding tax on interest income of non-residents KIH M M M M M M M M M M M 5 22 30 L

D51AC Gewerbesteuer Tax on industry and trade KISe 90 50 30 23 8 7 8 3 0 2 0 1 0 0 L

D51AD Kammerbeiträge Contribution to chambers 598 617 623 672 693 697 700 737 771 816 836 874 910 932 L

- SPLIT to Lees: Lees 209 216 218 235 243 244 245 258 270 285 293 306 319 326 L

- SPLIT to KISe: KISe 389 401 405 437 451 453 455 479 501 530 543 568 592 605 L

D51AE Kapitalertragssteuer Tax on capital yields KIH 222 269 271 293 333 354 324 345 363 425 513 647 970 1,180 L

D51AF Kapitalertragssteuer auf Zinsen Tax on interest KIH 1,136 1,243 1,250 1,162 1,041 1,105 1,212 1,247 1,058 989 829 1,032 1,409 1,633 L

D51AG Lohnsteuer Wage tax SPLIT 1 11,752 12,571 13,980 14,678 15,566 15,630 16,467 17,257 18,026 18,020 18,022 19,322 20,607 22,467 L

D51C1

D51O 2,760 3,779 4,103 4,470 3,881 4,526 6,923 5,247 5,200 5,607 5,695 5,964 7,069 7,462

D51B 2,760 3,779 4,103 4,470 3,881 4,526 6,923 5,247 5,200 5,607 5,695 5,964 7,069 7,462

D51BA Aufsichtsratabgabe Directors tax KIH M M M M M M M M M M M M M M L

D51BB Gewerbesteuer Tax on industry and trade KIC 125 70 41 32 11 10 11 4 0 3 0 1 0 0 L

D51BC Kammerbeiträge Contribution to chambers KIC 142 152 158 166 164 164 164 152 147 170 166 173 182 189 L

D51BD Kapitalertragssteuer Tax on capital yields KIC 74 90 90 98 111 118 108 115 121 142 171 216 323 393 L

D51BE Kapitalertragssteuer auf Zinsen Tax on interest KIC 379 414 417 387 347 368 404 416 353 330 276 344 470 544 L

D51BF Körperschaftsteuer Corporation tax KIC 2,041 3,053 3,397 3,787 3,247 3,865 6,235 4,559 4,579 4,963 5,082 5,229 6,094 6,335 L

D51C2

D51C3

D51C M M M M M M M M M M M M M M L

D51D

D51E 530 529 542 561 577 592 614 637 642 658 682 716 753 785

D51EA Abgabe von Zuwendungen an politische Parteien Duty on contributions to political parties KIC 1 0 0 0 1 0 0 0 1 0 0 5 -1 0 L

D51EC Sonderabgabe von Kreditunternehmungen Tax on financial institutions KIC 7 -1 0 3 0 -3 M M M M M M M M L

D51ED Wohnbauförderungsbeitrag Promotion residential buildings 522 530 542 558 576 595 614 637 641 658 682 711 754 785 L

- SPLIT to Lees Lees 261 265 271 279 288 297 307 318 321 329 341 356 377 393 L

- SPLIT to Leyrs Leyrs 261 265 271 279 288 297 307 318 321 329 341 356 377 393 L

D59 860 877 926 1,066 1,029 1,257 1,386 1,444 1,491 1,526 1,593 1,655 1,739 1,793

D59A 58 41 22 6 7 1

D59AA Erbschaftsteueräquivalent Capital death duty KS 14 7 4 3 0 0 M M M M M M M M L

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009



D59AB Vermögensteuer Capital tax KS 45 34 18 4 7 1 M M M M M M M M L

D59B

D59C

D59D

D59E

D59F 802 836 904 1,059 1,022 1,255 1,386 1,444 1,491 1,526 1,593 1,655 1,739 1,793

D59FA Kunstförderungsbeitrag Contribution for the promotion of arts C 10 10 10 10 10 11 13 14 15 15 15 16 16 17 L

D59FB Fernseh-, Radio- und Kulturschilling Tax on radio and TV-licences C 57 59 62 66 66 61 68 69 76 79 84 96 104 107 L

D59FC Jagd- und Fischereiabgabe Hunting and fishing duties C P 7 9 8 8 9 10 9 9 11 11 11 11 10 10 L

D59FD Hochschülerschaftsbeiträge Contributions to students' association Lnon 4 4 5 4 4 4 4 4 9 10 7 8 8 8 L

D59FE Abgabe für das Halten von Tieren Dog tax C 7 7 7 8 8 8 8 8 9 9 9 10 10 10 L

D59FF Kraftfahrzeugsteuer, Anteil private Haushalte Motor vehicles tax 1, paid by households C T 16 18 17 17 18 18 23 28 29 23 20 20 18 11 L

D59FG Motorbezogene Versicherungssteuer, Anteil private Haushalte Motor vehicles tax 2, paid by households C T 457 473 522 589 597 809 927 984 1,010 1,038 1,100 1,142 1,170 1,224 L

D59FH Nebenansprüche und Resteingänge sonstiger weggefallener Steuern Fines related to tax offences, taxes on income, wealth etc. KS 22 23 22 25 27 33 30 35 26 32 33 33 77 82 L

D59FI Sonstige Abgaben Other taxes C 0 0 0 7 6 6 6 7 7 7 7 8 11 13 L

D59FJ In Stempelmarken entrichtete Gebühren Stamp fees KS 91 97 102 129 116 85 84 62 63 61 59 63 66 60 L

D59FK Übrige Gebühren (ohne Gewinstgebühr) Other fees C 107 111 123 174 138 187 190 202 211 216 221 221 220 225 L

D59FL Abgaben an den Verkehrssicherheitsfonds, Anteil private Haushalte Contribution to the Road Safety Fund, paid by households C 2 2 2 2 2 2 2 2 2 3 4 3 3 3 L

D59FM Verwaltungsabgben Administration duties C 21 22 23 21 21 21 19 20 23 23 23 26 26 25 L

D91 82 89 90 104 120 111 166 148 157 154 140 132 155 143

D91A 82 89 90 104 120 111 166 148 157 154 140 132 155 143

D91AA Erbschaft- und Schenkungssteuer Estate, inheritance and gift tax KS 82 89 90 104 120 111 166 148 157 154 140 132 155 136 L

D91AB Stiftungseingangssteuer Foundation Tax KS M M M M M M M M M M M M M 6 L

D91B

D91C

ODA 46,322 50,343 53,652 55,977 57,446 59,119 64,653 64,152 64,935 66,824 67,710 70,454 75,682 80,292

D611 26,233 27,233 28,016 28,954 30,030 30,900 31,819 32,345 33,141 34,481 35,862 37,401 39,023 40,812

D6111 12,810 13,264 13,617 13,848 14,356 14,738 14,925 15,143 15,504 15,977 16,696 17,391 18,226 19,020

D61111 12,810 13,264 13,617 13,848 14,356 14,738 14,925 15,143 15,504 15,977 16,696 17,391 18,226 19,020

D61111A Arbeitslosenversicherungsbeiträge Unemployment insurance contributions Leyrs 1,597 1,633 1,664 1,728 1,783 1,854 1,960 1,984 2,026 2,053 2,120 2,198 2,284 2,355 L

D61111B Beiträge nach dem Betriebshilfegesetz Special health insurance contributions Leyrs 8 9 9 M M M M M M M M M M M L

D61111C Beiträge zur Bauarbeiter-Urlaubs- und Abfertigungskasse (BUAK) Special unemployment insurance contributions, construction workers Leyrs M M 18 18 17 17 17 17 17 17 17 18 19 19 L

D61111D Beiträge nach dem Entgeltfortzahlungsgesetz (EFZG) Contributions to sickness benefit fund Leyrs 522 482 489 465 466 341 M M M M M M M M L

D61111E Beiträge nach dem Insolvenz-Ausfallgeldgesetz (IESG) Contributions to insolvency fund Leyrs 206 316 335 349 357 381 396 405 409 421 437 462 488 408 L

D61111F Beiträge an Krankenfürsorgeanstalten Health insurance contributions, local government employees Leyrs 69 70 61 78 99 101 103 110 116 121 125 135 141 146 L

D61111G Beiträge zur Krankenversicherung Health insurance contributions Leyrs 2,538 2,583 2,626 2,505 2,589 2,674 2,726 2,765 2,827 2,973 3,109 3,255 3,408 3,582 L

D61111H Beiträge nach dem Nachschicht - Schwerarbeitsgesetz Special pension contributions, nightshift worker Leyrs 10 10 10 10 11 11 12 12 12 13 15 16 18 18 L

D61111I Pensionsbeiträge der Beamten Pension contributions, civil servants Leyrs 255 380 429 446 467 494 495 475 470 519 460 448 446 449 L

D61111J Beiträge zur Pensionsversicherung Pension insurance contributions Leyrs 6,811 6,927 7,109 7,353 7,642 7,908 8,226 8,375 8,609 8,827 9,347 9,743 10,259 10,821 L

D61111K Schlechtwetterbeiträge Leyrs

Special unemployment insurance contributions, construction workers, until 1996 18 8 M M M M M M M M M M M M L

D61111L Unfallversicherungsbeiträge Accident insurance contributions Leyrs 774 845 867 896 926 955 990 1,001 1,018 1,033 1,067 1,116 1,164 1,222 L

D61112

D61112A Beiträge zur Krankenversicherung Health insurance contributions M M M M L

D61112B Beiträge zur Pensionsversicherung Pension insurance contributions M M M M L

D61112C Unfallversicherungsbeiträge Accident insurance contributions M M M M L

D6112 11,212 11,536 11,725 11,910 12,352 12,743 13,227 13,420 13,717 14,151 14,707 15,315 15,976 16,801

D61121 11,019 11,280 11,514 11,718 12,150 12,548 13,027 13,216 13,516 13,934 14,472 15,054 15,731 16,543

D61121A Arbeitslosenversicherungsbeiträge Unemployment insurance contributions Lees 1,597 1,633 1,664 1,728 1,783 1,854 1,960 1,984 2,026 2,053 2,120 2,198 2,284 2,355 L

D61121B Beiträge zur Bauarbeiter-Urlaubs- und Abfertigungskasse (BUAK) Special unemployment insurance contributions, construction workers Lees M M 18 18 17 17 17 17 17 17 17 18 19 19 L

D61121C Beiträge an Krankenfürsorgeanstalten Health insurance contributions, local government employees Lees 69 70 61 77 99 101 103 109 116 121 125 135 140 146 L

D61121D Beiträge zur Krankenversicherung Health insurance contributions Lees 2,486 2,529 2,570 2,448 2,530 2,613 2,668 2,704 2,764 2,914 3,046 3,189 3,339 3,589 L

D61121E Pensionsbeiträge der Beamten Pension contributions, civil servants Lees 1,294 1,391 1,403 1,456 1,513 1,536 1,599 1,594 1,596 1,615 1,592 1,620 1,638 1,664 L

D61121F Beiträge zur Pensionsversicherung Pension insurance contributions Lees 5,554 5,649 5,798 5,991 6,208 6,427 6,681 6,809 6,998 7,215 7,574 7,895 8,311 8,770 L

D61121G Schlechtwetterbeiträge Lees

Special unemployment insurance contributions, construction workers, until 1996 18 8 M M M M M M M M M M M M L

D61121H Unfallversicherungsbeiträge Accident insurance contributions Lees M M M M L

D61122 193 256 211 192 202 196 199 204 201 217 235 261 245 258

D61122A Beiträge zur Krankenversicherung Health insurance contributions 109 112 109 106 105 99 100 102 104 112 114 116 117 119 L

D61122B Sonstige Pensionsbeiträge Other Pension contributions M M M M 8 8 11 13 13 12 12 13 12 12 L

D61122C Beiträge zur Pensionsversicherung Pension insurance contributions 83 143 101 84 86 87 86 87 81 91 106 130 113 123 L

D61122D Unfallversicherungsbeiträge Accident insurance contributions 1 1 1 2 2 2 2 2 2 2 2 3 3 3 L

D6113 2,211 2,433 2,674 3,196 3,321 3,418 3,667 3,783 3,921 4,353 4,458 4,695 4,821 4,992

D61131 2,202 2,415 2,659 3,183 3,310 3,408 3,657 3,774 3,912 4,343 4,446 4,684 4,810 4,980

D61131A Beiträge an Krankenfürsorgeanstalten Health insurance contributions, local government employees SPLIT 2 69 70 61 77 99 101 103 109 116 121 125 135 140 146 L

D61131B Beiträge zur Krankenversicherung Health insurance contributions SPLIT 2 1,280 1,365 1,454 1,882 1,932 1,980 2,095 2,159 2,190 2,452 2,561 2,648 2,744 2,849 L

D61131C Pensionssicherungsbeiträge der Beamten im Ruhestand Special pension contributions, civil servants (retired) SPLIT 2 35 66 96 96 98 116 156 165 174 253 257 269 274 281 L

D61131D Beiträge zur Pensionsversicherung Pension insurance contributions SPLIT 2 752 844 977 1,052 1,106 1,134 1,223 1,261 1,351 1,436 1,421 1,547 1,567 1,618 L

D61131E Unfallversicherungsbeiträge Accident insurance contributions SPLIT 2 67 69 71 75 75 77 79 79 81 81 83 84 85 86 L

D61132 9 18 15 13 12 11 10 9 9 10 12 12 12 12

D61132A Beiträge zur Krankenversicherung Health insurance contributions 6 7 7 7 7 7 6 7 6 6 6 6 6 6 L

D61132B Beiträge zur Pensionsversicherung Pension insurance contributions 3 11 8 6 5 4 4 3 4 4 6 6 6 6 L

D61132C Unfallversicherungsbeiträge Accident insurance contributions 0 0 0 0 0 0 0 L

D612 3,828 3,854 3,816 3,944 4,004 4,038 3,764 3,643 3,722 3,467 3,638 3,808 3,936 4,130 L

D995 47 54 61 66 71 80 88 137 133 162 180 164 174 181

D995A

D995B

D995C

D995D

D995E 18 21 24 28 25 31 34 45 47 49 65 61 64 78

D995EA Tatsächliche Sozialbeiträge der Arbeitgeber, uneinbringlich Employers' actual social contributions assessed but unlikely to be collected 18 21 24 28 25 31 34 45 47 49 65 61 64 78 L

D995F 13 16 18 21 19 23 26 35 35 37 50 47 50 60

D995FA Tatsächliche Sozialbeiträge der Arbeitnehmer, uneinbringlich Employees' social contributions assessed but unlikely to be collected 13 16 18 21 19 23 26 35 35 37 50 47 50 60 L

D995G 16 17 19 17 26 26 27 57 51 76 65 56 60 43

D995GA Social contributions by self- and unemployed persons assessed but unlikely to be collected

Tatsächliche Sozialbeiträge der Selbständigen und Nichterwerbstätigen, uneinbringlich 16 17 19 17 26 26 27 57 51 76 65 56 60 43 L

D995H

ODB 72,508 77,522 81,608 84,865 87,405 89,939 96,385 96,361 97,943 101,142 103,392 107,691 114,532 120,923

ODC 76,336 81,377 85,424 88,809 91,409 93,978 100,148 100,004 101,665 104,609 107,030 111,498 118,468 125,052





(*) Essential information in "Explanatory notes"

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Belgium (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)



Tax name according to national classification Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D2 Impôts sur la production et les importations Belastingen op productie en invoer TAXES ON PRODUCTION AND IMPORTS 26,672 28,173 29,903 30,946 32,967 34,441 34,233 35,473 36,588 39,022 41,017 43,440 44,598 45,177

D21 Impôts sur les produits Productgebonden belastingen Taxes on product 22,749 23,994 25,378 26,351 28,197 29,703 29,326 30,525 31,282 33,623 35,690 37,309 39,180 39,099

D211 Taxe du type TVA Belasting over de toegevoegde waarde (BTW) Value added type taxes 13,738 14,320 15,059 15,503 17,012 18,130 17,817 18,591 18,730 20,122 21,362 22,569 23,908 24,126

D211A TVA grevant les produits BTW op producten VAT on products C 13,738 14,320 15,059 15,503 17,012 18,130 17,817 18,591 18,730 20,122 21,362 22,569 23,908 24,126

D212 Impôts et droits sur les importations, à l'exclusion de la TVA Belastingen op invoer (exclusief BTW) Taxes and duties on imports excluding VAT 1,340 1,315 1,498 1,523 1,473 1,591 1,597 1,654 1,838 1,919 2,050 2,163 2,266 2,274

D2121 Droits sur les importations Invoerrechten Import duties 820 766 892 897 835 932 942 956 1,086 1,118 1,192 1,315 1,380 1,374

D2121A Droits d'entrée (y compris droits CECA) Invoerrechten (EGKS rechten inbegrepen) Import duties including ECSC rights C 820 766 892 897 835 932 942 956 1,086 1,118 1,192 1,315 1,380 1,374

D2122 Impôts et droits sur les importations, à l'exclusion de la TVA et des droits d'importation Belastingen op invoer (exclusief BTW en invoerrechten) Taxes on imports, excluding VAT and import duties 521 549 606 626 639 659 655 698 752 801 859 848 887 900

D2122A Prélèvements agricoles Landbouwheffingen Levies on imported agricultural products 27 34 30 44 34 28 23 24 29 23 17 19 23 25

D2122AA Prélèvements agricoles Landbouwheffingen Levies on agriculture C 27 34 30 44 34 28 23 24 29 23 17 19 23 25

D2122B Montants compensatoires prélevés à l'importation Monetaire compenserende bedragen bij invoer Monetary compensatory amounts on imports 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122BA Montants compensatoires prélevés à l'importation Monetaire compenserende bedragen bij invoer Monetary compensatory amounts on imports C 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122C Droits d'accises Accijnzen Excise duties 494 515 575 582 605 631 632 674 724 778 842 829 864 876

D2122CA Droits d'accise sur les huiles minérales Accijnzen op minerale olie Excise duties on mineral oil C E 50 50 50 50 50 50 50 60 60 60 60 60 60 60

D2122CB Droits d'accise sur les gaz de pétrole et autres hydrocarbures liquéfiés et sur les benzols Accijnzen op vloeibaar aardgas en andere vloeibare koolwaterstofgassen en benzol Excise duties on liquefied natural gas and liquefied hydrocarbon and benzol C E 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122CC Droits d'accise sur le tabac Accijnzen op tabak Excise duties on tobacco C AT 158 167 180 188 198 217 212 234 253 263 264 267 294 292

D2122CD Droits d'accise sur les eaux-de-vie Accijnzen op brandewijn Excise duties on brandy C AT 129 133 149 140 140 150 151 155 170 156 159 164 164 168

D2122CE Taxe de consommation sur les alcools et eaux-de-vie Verbruikstaks op brandewijn en alcohol Taxes on consumption of alcohol and brandy C AT 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122CF Droits d'accise sur les boissons fermentées mousseuses Accijzen op mousserende gegiste dranken Excise duties on fermented sparkling drinks C AT 14 16 21 23 25 24 24 25 28 29 31 33 39 42

D2122CG Droits d'accise sur les boissons fermentées de fruits Accijzen op gegiste vruchtendranken Excise duties on fermented fruit juices C AT 62 68 92 96 99 101 104 105 113 111 111 114 115 114

D2122CH Droits d'accise sur les bières Accijnzen op bier Excise duties on beer C AT 10 10 10 10 10 10 10 10 10 10 10 10 10 10

D2122CI Droits d'accise sur les eaux de boisson et les limonades Accijnzen op alcoholvrije dranken Excise duties on non-alcoholic beverages C 59 58 61 62 69 66 68 72 76 43 22 22 22 22

D2122CJ Droits d'accise sur les sucres et sirops de raffinage Accijzen op suiker en raffinagestroop Excise duties on sugar and refining syrup C 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122CK Droits d'accise sur le café Accijzen op koffie Excise duties on coffee C 13 14 13 14 14 13 14 13 13 14 14 13 12 13

D2122CL Droits d'accise sur les produits intermédiaires Accijzen op tussenproducten Excise duties on intermediary products C AT 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122CM Redevance de contrôle sur le fuel domestique Bijdrage voor controle op de huisbrandstookolie Contribution for the surveillance on domestic fuel oil C E 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122CN Cotisation sur les produits pétroliers de chauffage (Fonds Chauffage) Bijdrage op de aardolieproducten aangewend voor verwarming (Verwamingsfonds) Contribution on oil product for heating C E 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122CO Cotisation sur l'énergie Bijdrage op de energie Contribution on energy C E 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122CP Cotisation d'emballage Verpakkingsheffing Packing contribution C P 0 0 0 0 0 0 0 0 0 92 172 147 148 154

D2122CQ Cotisation environnementale Milieuheffing Environmental charge C P 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122CR Ecotaxes Ecotaks Ecotax C P 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122D Impôts généraux sur les ventes ou le chiffre d'affaires Algemene belastingen op verkopen, alsmede omzetbelastingen General sales taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122DA Taxes assimilées au timbre Met zegel gelijkgestelde taksen Taxes as tax stamps C 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122E Impôts sur des services déterminés Belastingen op bepaalde diensten Taxes on specific services 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122F Bénéfices des monopoles à l'importation Winsten van monopolie aan de invoer Profits of import monopolie 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214 Impôts sur les produits, à l'exclusion de la TVA et des impôts sur les importations Overige productgebonden belastingen Taxes on products, except VAT and import taxe 7,671 8,359 8,821 9,325 9,712 9,982 9,912 10,281 10,713 11,582 12,277 12,578 13,006 12,700

D214A Droits d'accises et impôts de consommation Accijnzen en verbruiksbelastingen Excise duties and consumption taxes 4,457 4,785 4,949 5,157 5,314 5,368 5,282 5,562 5,804 6,330 6,476 6,318 6,475 6,270

D214AA Droits d'accise sur les huiles minérales Accijnzen op minerale olie Excise duties on mineral oil C E 2,870 3,052 3,190 3,288 3,310 3,343 3,346 3,384 3,459 3,674 3,729 3,624 3,708 3,615

D214AB Droits d'accise sur les gaz de pétrole et autres hydrocarbures liquéfiés et sur les benzols Accijnzen op vloeibaar aardgas en andere vloeibare koolwaterstofgassen en benzol Excise duties on liquefied natural gas and liquefied hydrocarbon and benzol C E 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214AC Droits d'accise sur le tabac Accijnzen op tabak Excise duties on tobacco C AT 825 904 853 969 1,070 1,125 1,049 1,281 1,329 1,373 1,401 1,477 1,526 1,496

D214AD Droits d'accise sur les eaux-de-vie Accijnzen op brandewijn Excise duties on brandy C AT 48 50 40 52 53 56 56 58 45 58 60 61 61 63

D214AE Taxe de consommation sur les alcools et eaux-de-vie Verbruikstaks op brandewijn en alcohol Taxes on consumption of alcohol and brandy C AT 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214AF Droits d'accise sur les boissons fermentées mousseuses Accijzen op mousserende gegiste dranken Excise duties on fermented sparkling drinks C AT 1 1 1 1 0 0 0 0 0 0 0 0 0 0

D214AG Droits d'accise sur les boissons fermentées de fruits Accijzen op gegiste vruchtendranken Excise duties on fermented fruit juices C AT 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214AH Droits d'accise sur les bières Accijnzen op bier Excise duties on beer C AT 170 174 199 197 200 199 197 192 192 187 184 183 181 175

D214AI Droits d'accise sur les eaux de boisson et les limonades Accijnzen op alcoholvrije dranken Excise duties on non-alcoholic beverages C 72 71 75 76 84 81 83 89 94 53 27 27 27 27

D214AJ Droits d'accise sur les sucres et sirops de raffinage Accijzen op suiker en raffinagestroop Excise duties on sugar and refining syrup C 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214AK Droits d'accise sur le café Accijzen op koffie Excise duties on coffee C 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214AL Droits d'accise sur les produits intermédiaires Accijzen op tussenproducten Excise duties on intermediary products C AT 20 22 31 31 31 32 31 30 31 30 28 27 28 28

D214AM Redevance de contrôle sur le fuel domestique Bijdrage voor controle op de huisbrandstookolie Contribution for the surveillance on domestic fuel oil C E 35 40 36 37 34 29 35 29 30 44 57 59 43 51

D214AN Cotisation sur les produits pétroliers de chauffage (Fonds Chauffage) Bijdrage op de aardolieproducten aangewend voor verwarming (Verwamingsfonds) Contribution on oil product for heating C E 0 0 0 0 0 0 0 0 0 0 8 6 6 38

D214AO Cotisation sur l'énergie Bijdrage op de energie Contribution on energy C E 203 219 216 207 205 193 201 192 264 368 345 362 341 330

D214AP Cotisation fédérale sur l'électricité et le gaz naturel Federale bijdrage op de elektriciteit en de aardgas Federal contribution on electricity and natural gas C E 0 0 0 0 0 0 0 0 78 160 272 284 311 203

D214AQ Taxes sur les eaux (RF, RW et R B-C) Waterheffingen (VG, WG en BHG) Taxes on water (FR, WR and BCR) C P 92 142 216 221 225 219 223 230 235 211 118 34 19 7

D214AR Cotisation sucre Suikerbijdragen Contributions to sugar C 81 70 66 65 73 75 46 50 30 39 57 12 57 57

D214AS Taxe de coresponsabilité sur le lait Medeverantwoordelijkheidstaks op melk Super levy on milk C 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214AT Taxe de coresponsabilité sur les céréales Medeverantwoordelijkheidstaks op granen Super levy on cereals C 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214AU Taxe de coresponsabilité sur la viande de mouton Medeverantwoordelijkheidstaks op schapevlees Super levy on cereals C 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214AV Pénalisation dépassement du quota laitier Boete voor overschrijding van melkquota Penalty for exceeding the milk quota C 5 10 2 6 13 0 0 0 0 0 0 0 0 0

D214AW Cotisations obligatoires des producteurs d'animaux et de produits animaux (SANITEL) Verplichte bijdragen van de producenten van dieren en dierlijke produkten (SANITEL) Compulsory contributions from producers of animals and animal products (Sanitel) C 28 25 17 7 14 14 13 26 19 21 17 13 13 12

D214AX Prélèvement CECA Heffing EGKS Levy ECSC C 6 6 6 0 0 0 0 0 0 0 0 0 0 0

D214AY Cotisation d'emballage Verpakkingsheffing Packing contribution C P 0 0 0 0 0 0 0 0 0 112 172 147 148 154

D214AZA Cotisation environnementale Milieuheffing Environmental charge C P 0 0 0 0 0 0 0 0 0 0 0 0 5 14

D214AZB Ecotaxes Ecotaks Ecotax C P 0 0 0 1 3 2 2 1 1 1 0 0 1 1

D214B Droits de timbre Zegelrechten Stamp taxes 139 145 151 152 174 161 158 160 159 135 119 45 4 5

D214BA Droits de timbre Zegelrechten Stamp taxes KS 139 145 151 152 174 161 158 160 159 135 119 45 4 5

D214C Impôts sur les transactions mobilières et immobilières Belastingen op financiële en kapitaaltransacties Taxes on financial and capital transactions 1,472 1,652 1,965 2,292 2,382 2,508 2,430 2,377 2,541 2,714 3,129 3,476 3,701 3,545

D214CA Droits d'enregistrement Registratierechten Registration rights KS 1,269 1,430 1,595 1,826 1,907 1,967 2,030 2,063 2,203 2,393 2,861 3,118 3,325 3,271

D214CB Droits d'hypothèque Hypotheekrechten Mortgage rights KS 28 40 47 43 55 37 39 48 58 62 81 80 76 70

D214CC Droits de greffe Griffierechten Court rights KS 42 41 40 39 37 38 39 39 35 30 31 31 31 32

D214CD Taxe sur les opérations de bourse et de reports Taks op de beursverrichtingen Taxes on stock exchange business KS 133 141 217 297 311 386 247 174 199 166 147 242 234 129

D214CE Taxe sur les livraisons de titres au porteur Taks op de aflevering van effecten aan toonder Tax on delivery of securities to bearer KS 0 0 66 88 73 79 75 53 46 63 10 6 3 0

D214CF Droits d'écriture Geschriften Duties on written documents KS 0 0 0 0 0 0 0 0 0 0 0 0 33 43

D214D Taxe d'immatriculation Inschrijvingstaks Car registration taxes 184 212 195 214 235 209 268 252 248 267 280 320 332 358

D214DA Taxe d'immatriculation Inschrijvingstaks Taxes on registration C T 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214DB Taxe de mise en circulation Belasting op de inverkeerstelling Taxes on traffic C T 184 212 195 214 235 209 268 252 248 267 280 320 332 358

D214E Taxes sur les spectacles et divertissements Vermakelijkheidsbelastingen Taxes on entertainment 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214F Taxes sur les loteries, les jeux et les paris Belastingen op loterijen, kansspelen en weddenschappen Taxes on lotteries, gambling and betting 54 55 52 48 50 45 44 46 43 46 48 57 64 68

D214FA Taxe sur les jeux et paris Belastingen op de spelen en de weddenschappen Taxes on gambling and bets C 54 55 52 48 50 45 44 46 43 46 48 57 64 68

D214G Taxes sur les primes d'assurance Belastingen op verzekeringspremies Taxes on insurance premium 1,163 1,177 1,208 1,199 1,222 1,282 1,329 1,409 1,517 1,567 1,622 1,818 1,930 1,970

D214GA Taxes sur les contrats d'assurance Taks op de verzekeringscontracten Taxes on insurance contracts C 585 568 610 603 623 650 666 723 779 804 826 998 1,097 1,102

D214GB Supplément au montant des primes d'assurance accidents de travail Bijkomende heffing op arbeidsongevallenpremies Additional levy on premiums for industrial accidents Lees 49 50 47 47 46 47 48 49 51 50 50 52 54 57

D214GC Supplément au montant des primes d'assurance automobile Bijkomende heffing op autoverzekeringspremies Additional levy on car insurance premiums C 417 440 430 423 427 446 464 473 502 519 546 551 560 563

D214GD Supplément au montant des primes d'assurance incendie Bijkomende heffing op brandverzekeringspremies Additional levy on fire insurance premiums C 88 93 93 91 89 96 97 106 123 127 129 130 141 153

D214GE Supplément au montant des primes d'assurance hospitalisation Bijkomende heffing op ziekenhuisverzekeringspremies Additional levy on hospitalization insurance premiums C 20 22 23 29 33 36 47 52 55 60 64 80 71 89

D214GF Recettes au profit de la Croix-Rouge de Belgique Ontvangsten ten bate van het Rode Kruis van België Receipts for the benefit of the Belgian Red Cross C 4 5 4 6 5 7 6 6 7 7 7 7 8 7

D214H Autres impôts sur des services déterminés Andere belastingen op bepaalde diensten Other taxes on specific service 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214I Impôts généraux sur les ventes ou le chiffre d'affaires Algemene belastingen op verkopen, alsmede omzetbelastingen General sales or turnover taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214IA Taxes assimilées au timbre Met zegel gelijkgestelde taksen Taxes as tax stamp C 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214J Bénéfices des monopoles fiscaux Winsten van fiscale monopolies Profits of fiscal monopolies 170 286 232 194 259 279 312 278 246 219 225 223 225 240

D214JA Bénéfices de la loterie nationale Winsten van de nationale loterij Profits of the national lottery C 170 286 232 194 259 279 312 278 246 219 225 223 225 240

D214K Montants compensatoires prélevés à l'exportation Monetaire compenserende bedragen bij uitvoer Export duties and monetary comp. amounts on exports 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214KA Montants compensatoires prélevés à l'exportation Monetaire compenserende bedragen bij uitvoer Monetary compensatory amounts on exports KS 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214L Autres impôts sur les produits n.d.a. Andere productgebonden belastingen n.e.v. Other taxes on products n.e.c. 32 48 69 70 76 130 89 197 155 304 378 320 276 243

D214LA Taxe d'affichage Belasting op aanplakkingen Taxes on poster advertising KS 1 1 2 1 1 1 1 1 2 3 2 2 2 2

D214LB Cotisation sur le chiffre d'affaire de l'industrie pharmaceutique Bijdrage op het zakencijfer van de farmaceutische industrie Contribution on the turnover of the pharmaceutical industry KS 29 45 65 66 72 126 85 193 150 298 373 315 271 238

D214LC Redevance sur certains produits pharmaceutiques Heffing op bepaalde farmaceutische producten Levy on particular pharmaceutical products KS 2 2 2 3 3 3 3 3 3 3 3 3 3 3

D29 Autres impôts sur la production Niet-productgebonden belastingen op productie Other taxes on production 3,922 4,179 4,526 4,595 4,770 4,739 4,907 4,948 5,307 5,399 5,327 6,131 5,418 6,078

D29A Impôts sur les terrains, bâtiments et autres constructions Belastingen op grond of bouwwerken Taxes on land, buildings or other structures 2,401 2,629 2,756 2,863 2,857 2,897 3,060 3,411 3,638 3,679 3,705 3,822 3,951 4,102

D29AA Précompte immobilier (PP) Onroerende voorheffing (Nat P) Advance tax payment on property (PP) KS 1,560 1,701 1,773 1,848 1,851 1,857 1,970 2,226 2,373 2,423 2,449 2,528 2,616 2,712

D29AB Précompte immobilier (Soc) Onroerende voorheffing (Venn) Advance tax payment on property (Corp) KS 768 838 887 924 926 929 985 1,113 1,187 1,173 1,184 1,224 1,269 1,315

D29AC Taxe d'ouverture Openningsbelasting Opening tax KS 15 15 16 14 13 13 11 4 4 3 3 2 0 0

D29AD Taxe de patente Vergunningsrecht Licence right KS 14 14 8 9 5 5 5 5 6 5 0 0 0 0

D29AE Gewestelijke belasting (BHG) - Vanaf 2002, alleen gewestelijke belasting ten laste van de eigenaars van gebouwenCapital Region) - From 2002 onwards, only regional tax payable by the building owners

Taxe régionale (R B-C) - A partir de 2002, uniquement taxe régionale à charge des propriétaires d'immeubles Regional tax (Brussels KS 44 62 71 68 61 94 89 63 69 74 69 67 66 75

D29B Impôts sur l'utilisation d'actifs fixes Belastingen op het gebruik van vaste activa Taxes on the use of fixed assets 422 504 536 525 612 595 601 640 631 650 704 651 698 674

D29BA Taxe de circulation payée par les entreprises Verkeersbelasting betaald door de bedrijven Traffic taxes paid by corporations KS T 307 327 344 323 388 376 381 392 417 426 447 440 491 493

D29BB Taxe sur les appareils automatiques de divertissement Belasting op de automatische ontspanningstoestellen Tax on automatical recreation appliances KS 30 40 42 45 70 71 49 54 45 46 50 42 56 54

D29BC Eurovignette Eurovignet Euro tax disc KS T 84 78 84 88 82 82 90 112 82 97 129 108 116 121

D29BD Taxe assimilée au droit d'accise payée par les entreprises Met accijnsrecht gelijkgestelde belasting betaald door de bedrijven Taxes equal to excise rights paid by corporations KS T 0 60 66 69 72 66 81 83 88 81 78 62 35 6

D29C Impôts sur la masse salariale ou les effectifs employés Belastingen over de totale loonsom en over het aantal werknemers Total wage bill and payroll taxes 24 25 23 24 22 22 24 22 22 22 20 12 10 7

D29CA Taxe sur les centres de coordination Taks op coördinatiecentra Taxes on the co-ordinating centre KS 24 25 23 24 22 22 24 22 22 22 20 12 10 7

D29D Impôts sur les transactions internationales Belastingen op internationale transacties Taxes on international transactions 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D29E Impôts sur les autorisations commerciales ou professionnelles Belastingen voor het verkrijgen van bedrijfs- en beroepsvergunningen Business and professional licences 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D29F Taxes sur la pollution Milieuheffingen Taxes on pollution 217 274 298 271 272 243 210 208 228 230 164 194 178 180

D29FA Taxes sur les déchets industriels (RF et RW) Afvalstoffenheffing (VG en WG) Tax on waste products (FR and WR) C P 90 104 122 93 100 74 73 69 75 62 66 76 68 72

D29FB Taxe sur le lisier (RF) Heffing op mest (VG) Tax on manure (FR) C P 4 1 9 5 2 11 5 6 4 7 10 10 11 8

D29FC Taxes sur les eaux (RF, RW et R B-C) Waterheffingen (VG, WG en BHG) Taxes on water (FR, WR and BCR) C P 123 169 167 174 170 159 133 133 150 161 88 108 99 101

D29G Sous-compensation TVA Ondercompensatie van BTW Under-compensation of VAT (flat rate system) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D29GA Sous-compensation TVA Ondercompensatie van BTW Undercompensation of VAT C 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D29H Autres impôts à la production n.d.a. Andere niet-productgebonden belastingen op productie Other taxes on production n.e.c. 859 747 914 912 1,007 980 1,012 666 787 818 735 1,452 582 1,116

D29HA Annuité de brevets Annuïteiten voor octrooien Annuities for patented entities KS 6 7 7 7 7 7 6 7 7 9 8 8 7 11

D29HB Rente de monopole (Belgacom) Monopolierente (Belgacom) Monopoly interest (Belgacom) KS 74 0 0 0 0 0 0 0 0 0 0 0 0 0

D29HC Rente de monopole (Loterie nationale) Monopolierente (National Loterij) Monopoly interest (National lottery) C 62 53 53 53 53 53 74 53 74 74 74 76 74 74

D29HD Cotisation unique des sociétés Eenmalige bijdrage ten laste van de vennootschappen Contribution to the account of the corporations KS 35 37 69 80 83 85 99 96 101 138 149 161 166 172

D29HE Cotisation annuelle pour mandats publics Bijdrage voor publieke mandaten Contribution on public mandate Leyrs 0 0 0 0 0 0 0 0 0 0 5 6 6 6

D29HF Remboursement biologie clinique et médicaments Terugvordering klinische biologie en geneesmiddelen Reclamation clinical biology and pharmaceutical products KS 28 3 2 1 0 -5 1 0 6 34 -76 0 -49 40

D29HG Redevance radio et télévision (CF, CF et CG) - partim Kijk- en luistergeld (FG, VG en DG) - partim Radio and television licences (WR, FR and GR) - partim C 310 298 296 356 357 347 365 0 0 0 0 0 0 0

D29HH Titrisation 2006: TVA Effectisering 2006: BTW Securitisation 2006: VAT C 0 0 0 0 0 0 0 0 0 0 0 484 -251 -73

D29HI Contribution unique à charge du secteur gazier Eenmalige bijdrage ten laste van de gassector One-off contribution payable by the gas sector KS 0 0 0 0 0 0 0 0 0 0 0 100 0 0

D29HJ Cotisation exceptionnelle des producteurs d'électricité Buitengewone bijdrage van de elektriciteitsproducenten Special contribution from the electricity corporations KS 0 0 37 37 0 0 0 0 0 0 0 0 0 0

D29HK Cotisation unique à charge du secteur pétrolier Eenmalige bijdrage ten laste van de petroleumsector One-off contribution payable by the oil sector KS 0 0 0 0 0 0 0 0 21 0 0 12 0 0

D29HL Autres impôts à la production Andere belastingen op productie Other taxes on production KS 344 349 451 380 506 494 468 510 579 563 576 605 630 636

D29HM Contribution de répartition à charge des exploitants nucléaires Repartitiebijdrage ten laste van de kernexploitanten Contribution payable by the nuclear operators KS 0 0 0 0 0 0 0 0 0 0 0 0 0 250

D5 Impôts courants sur le revenu, le patrimoine, etc. Belastingen op inkomen, vermogen enz. CURRENT TAXES ON INCOME, WEALTH, ETC. 33,766 34,476 37,088 39,738 40,312 42,969 44,733 45,818 45,798 48,461 51,254 52,570 54,599 57,058

D51 Impôts sur le revenu Belastingen op inkomen Taxes on income 32,859 33,341 35,779 38,430 38,862 41,606 43,317 44,047 44,064 46,625 48,921 50,758 52,703 55,124

D51M Taxes on individual or household income including holding gains 27,889 27,629 29,416 30,569 30,991 33,273 35,029 35,666 35,843 37,445 38,939 39,253 40,889 43,500

D51A Impôts sur le revenu des personnes physiques ou des ménages Belastingen op het inkomen van individuen of huishoudens Taxes on individual or household income excluding holding gains (2) 27,889 27,629 29,416 30,569 30,991 33,273 35,029 35,666 35,843 37,445 38,939 39,253 40,889 43,500

D51AA Précompte mobilier (PP) Roerende voorheffing (Nat P) Advance tax payment on movable property (PP) KIH 2,386 1,795 1,902 1,686 1,506 1,737 1,789 1,726 1,626 1,774 2,064 2,225 2,483 2,689

D51AB Précompte professionnel (PP) Bedrijfsvoorheffing (Nat P) Business' advance tax payment (PP) SPLIT 1 21,787 22,466 23,865 25,419 26,010 28,119 29,821 30,335 30,616 31,932 33,187 34,923 36,463 38,881

D51AC Versements anticipés (PP) Vooraf betalingen (Nat P) Advance payments (PP) SPLIT 1 2,066 1,985 2,006 2,025 1,985 1,968 1,946 1,880 1,851 1,733 1,861 1,788 1,756 1,728

D51AD Rôles (PP) Inkohiering (Nat P) Assessments (PP) SPLIT 1 1,281 883 1,067 842 874 817 770 967 979 1,143 948 -603 -853 -842

D51AE Taxe annuelle sur les participations bénéficiaires Jaarlijkse taks op de winstdeelnemingen Annual tax on profit sharing KIH 27 26 23 18 26 23 14 11 7 7 9 11 19 16

D51AF Cotisation spéciale de sécurité sociale Speciale sociale bijdragen Special social contributions Lees 334 455 546 569 582 601 670 690 744 820 824 849 956 986

Tax name according to national classification Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Impôts sur la production et les importations Belastingen op productie en invoer TAXES ON PRODUCTION AND IMPORTS

D51AG Cotisation sur les hauts revenus Bijdrage hoge inkomens Contribution large incomes Lees 1 1 0 1 1 1 1 0 0 0 1 0 0 0

D51AH Taxe sur la participation des travailleurs aux bénéfices ou au capital de la société Tax

Belasting op de deelname van de werknemers in de winst of in het kapitaal van de vennootschapon the worker's participation in the benefit or the capital of the company KIH 0 0 0 0 0 0 0 0 0 17 30 31 32 20

D51AI autres impôts sur le revenu andere belastingen op het inkomen Other taxes on income SPLIT 1 8 20 8 10 8 8 19 57 19 19 15 28 34 22

D51C1 Taxes on individual or household holding gains 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D51C1A 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D51C1B 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D51C1C 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D51C1D 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D51C1E 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D51O Taxes on the income or profits of corporations including holding gains 4,880 5,630 6,259 7,760 7,702 8,089 8,091 8,142 7,912 8,991 9,816 11,368 11,627 11,494

D51B Impôts sur le revenu des sociétés Belastingen op het inkomen van ondernemingen Taxes on the income or profits of corporations excluding holding gains 4,880 5,630 6,259 7,760 7,702 8,089 8,091 8,142 7,912 8,991 9,816 11,368 11,627 11,494

D51BA Précompte mobilier (Soc) Roerende voorheffing (Venn) Advance tax payment on movable property (corp) KIC 510 712 731 686 763 548 607 581 502 465 558 525 553 593

D51BB Versements anticipés (Soc) Vooraf betalingen (Venn) Advance payments (corp) KIC 4,365 4,737 5,577 6,925 6,755 7,115 7,125 6,586 6,600 7,976 8,398 9,005 9,743 9,619

D51BC Impôts des non-résidents (Soc) Beslasting van de niet-verblijhouders (Venn) Taxes from non-residents (corp) KIC 28 5 12 61 -22 17 17 -2 -13 -6 35 57 41 46

D51BD Rôles (Soc) Inkohiering (Venn) Assessments (corp) KIC -34 168 -67 81 200 404 330 952 812 547 817 1,764 1,270 1,224

D51BE autres impôts sur le revenu andere belastingen op het inkomen Other taxes on income KIC 11 8 6 6 7 5 13 25 11 10 9 17 19 12

D51C2 Taxes on holding gains of corporation 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D51C2A M M M M M M M M M M M M M M

D51C2B M M M M M M M M M M M M M M

D51C2C M M M M M M M M M M M M M M

D51C2D M M M M M M M M M M M M M M

D51C2E M M M M M M M M M M M M M M

D51C3 Other taxes on holding gains 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D51C3A M M M M M M M M M M M M M M

D51C3B M M M M M M M M M M M M M M

D51C3C M M M M M M M M M M M M M M

D51C3D M M M M M M M M M M M M M M

D51C3E M M M M M M M M M M M M M M

D51C Impôts sur les gains de détention Belastingen op waarderingsverschillen Taxes on holding gains M M M M M M M M M M M M M M

D51D Taxes sur les gains des loteries et des paris Belastingen op winsten uit loterijen of kansspelen Taxes on winnings from lottery or gambling 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D51E Autres impôts sur le revenu n.d.a. Andere belastingen op inkomen n.e.v. Other taxes on income n.e.c. 90 82 104 101 169 244 196 240 309 188 166 137 188 129

D51EA anciens impôts sur le revenu Vroegere belastingen op het inkomen Former taxes on income KIH 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D51EB Impôts des non-résidents (PP) Belasting van de niet-verblijhouders (Nat P) Taxes from non-residents (PP) Lees 71 59 71 65 129 195 142 190 204 162 138 91 130 112

D51EC autres impôts sur le revenu andere belastingen op het inkomen Other taxes on income KIH 20 23 33 36 40 49 55 50 105 26 28 46 57 17

D59 Autres impôts courants Belastingen op vermogen enz. Other current taxes 908 1,135 1,308 1,308 1,450 1,363 1,417 1,770 1,734 1,836 2,333 1,812 1,896 1,934

D59A Impôts courants sur le capital Belastingen op kapitaal Current taxes on capital 260 290 421 432 431 416 374 420 403 491 527 649 661 710

D59AA Taxes sur le patrimoine (terrains et bâtiments) Belastingen op patrimonium (grond en onroerende goederen) Taxes on patrimony (grounds and buildings) KS 86 114 113 101 98 102 54 75 64 70 69 72 74 80

D59AB Taxe sur les associations sans but lucratif Taks op de VZW Taxes on the NPIs KS 25 27 30 34 38 41 41 37 36 38 41 44 32 32

D59AC Taxe annuelle sur les titres cotés en bourse Taks op de ter beurze genoteerde effecten Tax on quoted securities KS 20 21 0 0 0 0 0 0 0 0 0 0 0 0

D59AD Taxe annuelle sur les organismes de placement collectif Jaarlijkse taks op de collectieve bellegingsinstellingen Annual taxes on the collectif mutual funds KS 8 10 57 67 81 92 96 103 104 151 189 209 253 243

D59AE producteur Levy for fighting the

Prélèvement visant à lutter contre la non-utilisation d'un site de production d'électricité par unHeffing ter bestrijding van het niet benutten van een site voor de productie van elektriciteit door een producent non-use of an electric power production site by a producer KS 0 0 0 0 0 0 0 0 0 0 0 70 54 73

D59AF Overdracht accidents de travail Transfer to the Fund for Industrial Accidents of recognized private insurance corporations

Transfert au Fonds des accidents de travail en provenance des caisses privées d'assurance contre les aan het Fonds voor Arbeidsongevallen van erkende private verzekeringsinstellingen KS 121 118 221 230 215 182 183 205 199 231 229 255 249 282

D59B Impôts de capitation Personele belastingen per volwassene of per huishouden Poll taxes 22 33 17 24 25 20 31 80 76 62 71 72 61 58

D59BA Taxe sur les déchets ménagers (RW) Belasting op huishoudelijk afval (WG) Tax on household waste (WR) C P 22 33 17 24 25 20 31 15 12 3 2 1 0 0

D59BB Taxe régionale forfaitaire (R B-C) Forfaitaire gewestelijke belasting (BHG) Flat-rate regional tax (BCR) C 0 0 0 0 0 0 0 65 64 59 68 71 61 58

D59C Impôts sur la dépense Verbruiksbelastingen Expenditure taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D59D Paiements par les ménages pour l'obtention d'autorisations Betalingen door huishoudens voor het verkrijgen van vergunningen Payments by households for licences 589 775 833 814 957 889 939 1,195 1,177 1,199 1,216 1,172 1,235 1,166

D59DA Taxe de circulation payée par les ménages Verkeersbelasting betaald door de gezinnen Taxes on traffic paid by the households C T 589 653 702 677 813 756 776 796 849 857 893 876 982 984

D59DB Taxe assimilée au droit d'accise payée par les ménages Met accijnsrecht gelijkgestelde belasting betaald door de gezinnen Taxes equal to excise rights paid by households C T 0 121 131 137 144 133 163 167 175 163 156 124 69 12

D59DC Redevance radio et télévision (RW) Kijk- en luistergeld (WG) Radio and television licences (WR) C 0 0 0 0 0 0 0 232 153 180 167 173 184 170

D59E Impôts sur les transactions internationales Belastingen op internationale transacties Taxes on international transactions 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D59F Autres impôts courants n.d.a. Andere belastingen op vermogen n.e.v. Other current taxes n.e.c. 37 37 37 38 38 38 73 76 78 84 519 -80 -61 -1

D59FA Titrisations 2005 et 2006 (PP) Effectiseringen 2005 en 2006 (Nat P) Securitisations 2005 and 2006 (PP) SPLIT 1 0 0 0 0 0 0 0 0 0 0 220 -49 -97 -63

D59FB Titrisations 2005 et 2006 (Soc) Effectiseringen 2005 en 2006 (Venn) Securitisations 2005 nad 2006 (Corp) KIC 0 0 0 0 0 0 0 0 0 0 213 -120 -54 -33

D59FC Autres taxes Andere belastingen Other taxes C 37 37 37 38 38 38 73 76 78 84 87 88 89 95

D91 Impôts en capital Vermogensheffingen Capital Taxes 761 830 816 956 1,022 1,175 1,206 1,256 1,390 2,177 1,873 2,153 2,216 2,370

D91A Impôts sur les transferts en capital Belastingen op kapitaaloverdrachten Taxes on capital transfers 688 781 759 892 947 1,101 1,133 1,172 1,292 1,563 1,749 1,950 2,053 2,199

D91AA Droits de succession Successierechten Death duties KS 647 737 713 844 893 1,042 1,073 1,118 1,229 1,396 1,485 1,611 1,702 1,882

D91AB Droits sur les donations Schenkingsrechten Gift taxes KS 42 44 46 48 54 59 60 55 63 167 265 339 351 317

D91B Prélèvements sur le capital Buitengewone heffingen op activa of het vermogensaldo Capital levies 73 49 57 64 75 74 73 84 98 614 123 204 163 172

D91BA Taxe sur l'épargne à long terme Taks op het lange-termijnsparen Taxes on long-term savings KS 73 49 57 64 75 74 73 84 98 116 123 153 163 172

D91BB Déclaration libératoire unique (DLU) Eenmalige bevrijdende aangifte (EBA) One-off tax regulation KS 0 0 0 0 0 0 0 0 0 498 0 0 0 0

D91BC Régularisations déclaration libératoire cot diamantaires Eenmalige bevrijdende aangifte diamantsector One-off tax regulation "diamond sector KS 0 0 0 0 0 0 0 0 0 0 0 50 0 0

D91C Autres impôts en capital n.d.a. Andere vermogensheffingen n.e.v. Other capital taxes n.e.c. 0 0 0 0 0 0 0 0 0 0 0 0 0 0

ODA TOTAL TAX RECEIPTS 61,199 63,479 67,807 71,641 74,301 78,585 80,173 82,546 83,776 89,660 94,144 98,163 101,413 104,605

D611 Cotisations sociales effectives Werkelijke sociale premies Actual social contributions 29,768 30,175 31,339 32,637 33,926 35,017 36,645 38,438 39,249 40,433 41,367 42,988 45,532 48,076

D6111 Cotisations sociales effectives à la charge des employeurs Werkelijke sociale premies t.l.v. werkgevers Employers' actual social contributions 17,868 18,096 18,957 19,821 20,686 21,036 21,928 23,175 23,744 24,359 24,961 26,072 27,558 28,970

D61111 Cotisations sociales effectives obligatoires à la charge des employeurs Verplichte werkelijke sociale premies t.l.v. werkgevers Compulsory employers' actual social contributions 17,868 18,096 18,957 19,821 20,686 21,036 21,928 23,175 23,744 24,359 24,961 26,072 27,558 28,970

D61111A . à charge des administrations publiques . ten laste van de overheid To the account of the general government Leyrs 2,369 2,441 2,556 2,648 2,767 2,834 2,779 3,058 3,451 3,562 3,734 3,899 4,039 4,230

D61111B . à charge des autres secteurs . ten laste van de andere sectoren To the account of other sectors Leyrs 15,499 15,655 16,400 17,173 17,919 18,202 19,149 20,117 20,293 20,797 21,227 22,173 23,519 24,740

D61112 Cotisations sociales effectives volontaires à la charge des employeurs Vrijwillige sociale premies t.l.v. werkgevers Voluntary employers' actual social contributions 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D61112A . à charge des administrations publiques . ten laste van de overheid To the account of the general government 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D61112B . à charge des autres secteurs . ten laste van de andere sectoren To the account of other sectors 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D6112 Cotisations sociales à la charge des salariés Sociale premies t.l.v. werknemers Employees' social contributions 9,210 9,316 9,549 9,920 10,316 10,941 11,577 11,963 12,112 12,512 12,715 13,029 13,941 14,589

D61121 Cotisations sociales obligatoires à la charge des salariés Verplichte sociale premies t.l.v. werknemers Compulsory employees' social contributions 9,203 9,307 9,539 9,912 10,310 10,936 11,570 11,959 12,110 12,511 12,713 13,027 13,940 14,588

D61121A . sur salaires et traitements bruts . op de lonen On the wages and salaries Lees 9,203 9,307 9,539 9,912 10,310 10,936 11,570 11,959 12,110 12,511 12,713 13,027 13,940 14,588

D61121B . sur prestations sociales . op de sociale uitkeringen On the social benefits Lees 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D61122 Cotisations sociales volontaires à la charge des salariés Vrijwillige sociale premies t.l.v. werknemers Voluntary employees' social contributions 7 9 10 8 5 5 7 5 2 1 1 1 1 1

D61122A Vrijwillige sociale premies t.l.v. werknemers Vrijwillige sociale premies t.l.v. werknemers 7 9 10 8 5 5 7 5 2 1 1 1 1 1

D6113 Sociale premies t.l.v. zelfstandigen en niet-werkenden

Cotisations sociales des travailleurs indépendants et des personnes n'occupant pas d'emploi Social contributions by self- and non-employed persons 2,690 2,763 2,833 2,896 2,924 3,040 3,140 3,300 3,393 3,563 3,691 3,887 4,033 4,517

D61131 pas d'emploi

Cotisations sociales obligatoires des travailleurs indépendants et des personnes n'occupantVerplichte sociale premies t.l.v. zelfstandigen en niet-werkenden Compulsory social contributions by self- and non-employed persons 2,644 2,716 2,787 2,848 2,875 2,991 3,092 3,253 3,345 3,514 3,642 3,833 3,980 4,463

D61131A . à charge des travailleurs indépendants . t.l.v. de zelfstandigen To the account of self-employed persons KISe 1,966 1,981 2,024 2,069 2,078 2,138 2,207 2,301 2,361 2,466 2,532 2,680 2,792 3,184

D61131B . à charge des expatriés (OSSOM) . t.l.v. de buitenlanders (DOSZ) To the account of the foreigners Lnon 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D61131C . à charge des inactifs . t.l.v. de niet-werkenden To the account of the nonemployed Lnon 678 735 763 779 797 853 885 952 984 1,048 1,109 1,154 1,187 1,279

D61132 pas d'emploi

Cotisations sociales volontaires des travailleurs indépendants et des personnes n'occupant Vrijwillige sociale premies t.l.v. zelfstandigen en niet-werkenden Voluntary social contributions by self- and non-employed persons 46 47 47 48 49 49 48 47 48 48 49 54 54 54

D61132A . à charge des travailleurs indépendants . t.l.v. de zelfstandigen To the account of self-employed persons 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D61132B . à charge des expatriés (OSSOM) . t.l.v. de buitenlanders (DOSZ) To the account of the foreigners 46 47 47 48 49 49 48 47 48 48 49 54 54 54

D61132C . à charge des inactifs . t.l.v. de niet-werkenden To the account of the nonemployed 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D612 Cotisations sociales imputées Toegerekende sociale premies Imputed social contributions 4,218 4,441 4,670 4,879 5,025 5,270 5,567 5,950 6,053 6,278 6,435 6,794 7,112 7,528

D995 Capital transfers from general government to relevant sectors representing taxes and

social contributions assessed but unlikely to be collected

0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995A Taxes on products assessed but unlikely to be collected 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995AA M M M M M M M M M M M M M M

D995AB M M M M M M M M M M M M M M

D995AC M M M M M M M M M M M M M M

D995B Other taxes on production assessed but unlikely to be collected 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995BA M M M M M M M M M M M M M M

D995BB M M M M M M M M M M M M M M

D995BC M M M M M M M M M M M M M M

D995C Taxes on income assessed but unlikely to be collected 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995CA M M M M M M M M M M M M M M

D995CB M M M M M M M M M M M M M M

D995CC M M M M M M M M M M M M M M

D995D Other current taxes assessed but unlikely to be collected 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995DA M M M M M M M M M M M M M M

D995DB M M M M M M M M M M M M M M

D995DC M M M M M M M M M M M M M M

D995E Employers' actual social contributions assessed but unlikely to be collected 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995EA M M M M M M M M M M M M M M

D995EB M M M M M M M M M M M M M M

D995EC M M M M M M M M M M M M M M

D995F Employees' social contributions assessed but unlikely to be collected 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995FA M M M M M M M M M M M M M M

D995FB M M M M M M M M M M M M M M

D995FC M M M M M M M M M M M M M M

D995G Social contributions by self- and unemployed persons assessed but unlikely to be collected 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995GA M M M M M M M M M M M M M M

D995GB M M M M M M M M M M M M M M

D995GC M M M M M M M M M M M M M M

D995H Capital taxes assessed but unlikely to be collected 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995HA M M M M M M M M M M M M M M

D995HB M M M M M M M M M M M M M M

D995HC M M M M M M M M M M M M M M

ODB TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS AFTER 90,967 93,654 99,146 104,278 108,227 113,602 116,817 120,984 123,025 130,093 135,511 141,151 146,945 152,682

ODC TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS (including imputed 95,185 98,095 103,816 109,156 113,252 118,872 122,384 126,934 129,078 136,371 141,946 147,945 154,057 160,210





(*) Essential information in "Explanatory notes"

Tax name according to national classification Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Impôts sur la production et les importations Belastingen op productie en invoer TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Impôts sur la production et les importations Belastingen op productie en invoer TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Impôts sur la production et les importations Belastingen op productie en invoer TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Impôts sur la production et les importations Belastingen op productie en invoer TAXES ON PRODUCTION AND IMPORTS









Alcohol, Tobacco and Environmental tax:

AT alcohol and tabacco tax

T transport tax

E energy tax,

P pollution tax

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Bulgaria (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)





Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D2 L L L 3,019 3,252 4,009 4,332 4,659 5,469 6,807 7,983 9,559 10,663 12,379.16

D21 L L L 2,985 3,111 3,865 4,180 4,454 5,233 6,531 7,719 9,278 10,411 12,055.81

D211 L L L 1,836 1,981 2,599 2,715 2,994 3,396 4,159 5,197 6,124 6,851 7,668.28

D211A Данък добавена стойност Value added type taxes C L L L 1,836 1,981 2,599 2,715 2,994 3,396 4,159 5,197 6,124 6,851 7,668

D212 L L L 549 357 360 337 284 494 607 830 979 182 202

D2121 L L L 440 258 221 195 188 231 292 372 455 119 168

D2121A Мита върху вноса Import duties C L L L 440 258 221 195 188 231 292 372 455 119 168

D2122 L L L 109 98 139 142 95 263 315 458 524 63 34

D2122A L L L 6 7 8 8 10 10 12 13 13 2 3

D2122AA Ветеринарни такси Veterinary levies C L L L 3 3 5 5 6 6 4 8 8 1 1

D2122AB Фитосанитарни такси Sanitary licenses C L L L 3 4 3 3 4 4 8 5 5 1 1

D2122B L L L M M M M M M M M M M M

D2122C L L L 103 91 131 134 85 253 303 444 511 60 32

D2122CA Цигари Tobacco C AT L L L M M 0 0 0 0 10 16 22 1 13

D2122CB Горива Fuel C E L L L 89 79 113 117 52 205 236 374 410 31 15

D2122CC Алкохол Alcohol C AT L L L 3 3 4 4 4 6 17 11 25 9 3

D2122CD Бира Beer C AT L L L 0 0 0 1 2 0 0 0 1 0 1

D2122CE Автомобили Cars C T L L L 1 1 1 2 2 11 14 22 33 8 1

D2122CF Кафе Coffee C L L L 9 8 11 10 20 25 24 20 20 4 0

D2122CG Други Other C L L L 1 1 1 2 7 7 1 1 1 8 0

D2122D L L L M M M M M M M M M M M

D2122E L L L M M M M M M M M M M M

D2122F L L L M M M M M M M M M M M

D214 L L L 600 773 906 1,128 1,176 1,342 1,765 1,692 2,175 3,377 4,185

D214A L L L 579 733 862 1,079 1,123 1,288 1,689 1,640 2,063 3,260 4,044

D214AA Цигари Tobacco C AT L L L 184 232 273 304 421 470 618 687 1,005 1,347 1,725

D214AB Горива Fuel C E L L L 335 423 498 662 584 704 916 786 921 1,667 2,006

D214AC Алкохол Alcohol C AT L L L 43 55 64 74 71 53 93 82 60 82 126

D214AD Бира Beer C AT L L L 15 19 23 23 43 49 48 69 77 84 85

D214AE Автомобили Cars C T L L L M M M M M M M M M 45 64

D214AF Електрическа енергия Electric power C E L L L M M M M M M M M M 17 18

D214AG Въглища и кокс Coal and coke C E L L L M M M M M M M M M 9 10

D214AH Други Other C L L L 2 3 3 17 5 13 14 18 0 9 9

D214B L L L 0 0 2 2 2 2 2 3 2 2 1

D214BA Държавни таксови марки за легализиране на документи Government tax stamps for legalizing documents KS L L L 0 0 2 2 2 2 2 3 2 2 1

D214C L L L M M M M M M M M M M M

D214D L L L M M M M 0 0 0 0 25 18 16

D214DA Данъци при регистриране на МПС State taxes on registration of motor vehicles C T L L L M M M M 0 0 0 0 25 18 16

D214E L L L 3 4 3 4 4 6 8 10 12 12 12

D214EA Общински курортни такси Municipal resort taxes C L L L 3 4 3 4 4 6 8 10 12 12 12

D214F L L L M 20 20 22 21 22 30 33 73 86 112

D214FA Данъци върху лотария, хазарт и залагания Taxes on lotteries, gambling and betting KIC L L L M 20 20 22 21 22 30 33 73 86 112

D214G L L L 15 16 20 21 25 24 35 6 M M M

D214GA Данък върху застрахователните и презастрахователните премии Taxes on insurance premiums KIC L L L 15 16 20 21 25 24 35 6 M M M

D214H L L L M M M M M M M M M M M

D214I L L L M M M M M M M M M M M

D214J L L L M M M M M M M M M M M

D214K L L L 3 0 0 0 0 M M M M M M

D214KA Митнически такси при износ Customs export duties KS L L L 3 0 0 0 0 M M M M M M

D214L L L L M M M M M M M M M M M

D29 L L L 33 141 144 152 205 236 276 264 281 253 323

D29A L L L 26 29 31 33 46 52 58 63 82 107 137

D29AA Данъци върху сгради Taxes on buildings KS L L L 26 29 31 33 46 52 58 63 82 107 137

D29B L L L 6 6 6 6 9 13 15 17 25 33 47

D29BA Данъци върху използването на моторни превозни средства като дълготрайни активи Motor vehicles tax paid by producers KS T L L L 6 6 6 6 9 13 15 17 25 33 47

D29C L L L M 78 73 76 84 89 98 88 83 39 18

D29CA Данък върху социалните разходи на работодателите за наетите Social expenditures tax paid by employers benefit for their employees Leyrs L L L M 78 73 76 84 89 98 88 83 39 18

D29D L L L M M M M M M M M M M M

D29E L L L 2 2 2 1 1 2 2 2 2 2 2

D29EA Бизнес и професионални лицензи Business licenses KS L L L 1 0 0 1 0 1 1 1 0 1 1

D29EB Общински такси за добив на кариерни материали Municipal taxes on extraction of quarry materials - Local Taxes and Fees Act KS P L L L 1 1 1 1 1 1 1 1 1 1 1

D29F L L L M M M 0 31 47 67 51 55 42 84

D29FA Приходи по Закон за водите Water Act fees KS P L L L M M M M M M 22 20 26 23 44

D29FB Приходи по Закон за управление на отпадъците Waste Management Act fees KS P L L L M M M M M M 43 26 25 16 37

D29FC Приходи по Закон за защитените територии Protected Areas Act fees KS P L L L M M M M M M M M 0 0 0

D29FD Приходи по Закон за опазване чистотата на атмосферния въздух Clean Air Act fees KS P L L L M M M M M M 3 5 4 3 3

D29FE Данъци върху замърсяванията на околната среда Taxes on pollution KS P L L L M M M 0 31 47 M M M M M

D29G L L L M M M M M M M M M M M

D29H L L L M 26 33 35 34 34 37 45 33 30 35

D29HA Данък върху представителните разходи, свързани с дейността Taxes on corporate luxury expenditures KS L L L M 10 12 14 14 13 14 17 15 16 18

D29HB Данък върху разходите свързани с експлоатацията на превозни средства, когато с тях се осъществява управленска дейност

Corporate vehicle expenditures tax KS T L L L M 14 18 17 16 17 18 18 14 13 17

D29HC Данък върху дарения и спонсорство Tax on company expenditures for donations KS L L L M 3 3 3 3 3 5 10 4 M M

D29HD Такси върху производството на захар Taxes on the production of sugar KS L L L M M M M M M M M M M 1

D5 L L L 1,918 1,806 1,834 2,212 2,033 2,241 2,239 2,336 2,728 3,729 4,307

D51 L L L 1,900 1,787 1,814 2,192 2,004 2,201 2,199 2,292 2,682 3,669 4,222

D51M L L L 1,023 1,056 1,098 1,063 1,052 1,140 1,248 1,249 1,325 1,809 1,971

D51MA Taxes on самонаемен труд

Данъци върху личния доход или дохода на домакинствата, включително върху доходите от капитал и individual or household income including holding gains L L L 1,023 1,056 1,098 1,063 1,052 1,140 1,248 1,249 1,325 1,809 1,971

D51A L L L 1,023 1,056 1,098 1,063 1,052 1,140 1,248 1,249 1,325 1,742 1,891

D51AA Данък върху дохода на физически лица наети по трудов договор Personal income tax - labour contracts SPLIT 1 L L L 872 859 893 871 814 929 1,001 964 1,000 1,403 1,556

D51AB Данък върху дохода на еднолични търговци, на лица със свободни професии и на лица по граждански договори - sole traders, free professions, civil contracts etc.

Personal income tax SPLIT 1 L L L 106 149 151 142 182 156 194 234 274 304 305

D51AC Окончагелен годишен данък (патентен данък) Final annual tax (patent tax) KISe L L L 45 48 55 51 57 56 52 50 50 36 30

D51C1 L L L M M M M M M M M M 66 80

D51C1A Окончагелен данък на местни и чуждестранни физически лица Final tax on local and foreign residents according to the Personal Income Tax Act SPLIT 1 L L L M M M M M M M M M 27 19

D51C1B Данък върху дивидентите и ликвидационните дялове на местни и чуждестранни физически лицаon dividends and liquidation dividends for local and foreign residents

Tax KS L L L M M M M M M M M M 33 55

D51C1C Данък върху доходите на чуждестранни физически лица Personal income tax on foreign residents SPLIT 1 L L L M M M M M M M M M 6 7

D51O L L L 857 732 716 1,130 951 1,061 938 1,022 1,334 1,833 2,229

D51OA Данъци върху печалбата и дивидентите на корпорациите Taxes on profits and dividends of corporations L L L 857 732 716 1,130 951 1,061 938 1,022 1,334 1,833 2,229

D51B L L L 839 706 684 1,070 905 968 858 932 1,206 1,677 2,060

D51BA Данък върху печалбата на корпорациите Taxes on profits of corporations KIC L L L 839 706 684 1,070 905 968 858 932 1,206 1,677 2,060

D51C2 L L L 18 26 32 59 46 93 80 90 128 156 169

D51C2A Данък върху дивидентите на корпорациите Taxes on dividends of corporations KIC L L L 18 26 32 59 46 93 80 90 128 156 169

D51C3 L L L M M M M M M M M M M M

D51C L L L 18 26 32 59 46 93 80 90 128 222 249

D51D L L L M M M M M M M M M M M

D51E L L L 21 M M M M M 13 21 23 28 22

D51EA Данък върху доходите на бюджетни предприятия Budgetary enterprises income tax KIC L L L 21 M M M M M 13 21 23 28 22

D59 L L L 18 18 20 20 29 40 40 44 47 60 85

D59A L L L M M M M M M M M M M M

D59B L L L M M M M M M M M M M M

D59C L L L M M M M M M M M M M M

D59D L L L M M M M M 3 4 4 5 5 7

D59DA Плащания от домакинства за разрешителни за лов и риболов Hunting and fishing licenses C P L L L M M M M M 3 4 4 5 5 7

D59E L L L M M M M M M M M M M M

D59F L L L 18 18 20 20 29 37 36 39 42 54 78

D59FA Данък върху превозните средства заплащан от домакинствата Vehicles tax paid by households C T L L L 18 18 20 20 29 37 36 39 42 54 78

D91 L L L 28 29 32 40 42 64 84 121 211 316 363

D91A L L L 28 29 32 40 42 64 84 121 211 316 363

D91AA Данък върху наследствата Inheritance tax KS L L L 1 0 0 0 0 0 0 0 0 0 0

D91AB Данък при дарение, спонсорство и при придобиване на имущество по възмезден начин Taxes on donations, taxes on sponsorships and taxes on acquisition of property KS L L L 27 29 32 39 42 64 84 121 211 316 363

D91B L L L M M M M M M M M M M M

D91C L L L M M M M M M M M M M M

ODA L L L 4,964 5,087 5,875 6,583 6,734 7,775 9,130 10,440 12,498 14,708 17,050

D611 L L L 2,043 2,372 2,944 2,985 3,076 3,654 4,080 4,410 4,309 4,890 5,393

D6111 L L L 1,911 2,045 2,180 2,163 2,135 2,576 2,863 2,913 2,669 3,043 3,335

D61111 L L L 1,911 2,045 2,180 2,163 2,135 2,576 2,863 2,913 2,669 3,043 3,335

D61111A Сoциалноосигурителни вноски Social security contributions Leyrs L L L 1,911 1,989 1,933 1,876 1,837 2,218 2,452 2,493 2,219 2,506 2,695

D61111B Здравноосигурителни вноски Health insurance contributions Leyrs L L L M 57 247 287 298 359 410 420 451 537 640

D61112 L L L M M M M M M M M M M M

D6112 L L L 90 176 435 453 588 665 735 949 1,090 1,283 1,761

D61121 L L L 90 176 435 453 588 665 735 949 1,090 1,283 1,761

D61121A Сoциалноосигурителни вноски Social security contributions Lees L L L 90 112 355 379 496 565 624 804 899 1,040 1,415

D61121B Здравноосигурителни вноски Health insurance contributions Lees L L L M 64 79 74 92 100 111 144 191 243 346

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D61122 L L L M M M M M M M M M M M

D6113 L L L 42 151 329 369 352 412 483 548 550 565 296

D61131 L L L 42 151 329 369 352 412 483 548 550 565 296

D61131A Сoциалноосигурителни вноски Social security contributions SPLIT 2 L L L 42 80 116 144 127 143 156 171 159 159 174

D61131B Здравноосигурителни вноски Health insurance contributions SPLIT 2 L L L M 70 213 225 226 269 326 377 391 406 122

D61132 L L L M M M M M M M M M M M

D612 L L L 75 88 M M M M M M M M M

D995



L L L 12 187 117 379 213 293 378 296 425 258 207

D995A L L L 12 187 117 379 213 293 378 296 425 258 207

D995AA Данъци върху продукти, които са определени, но вероятно несъбираеми Taxes on products assessed but unlikely to be collected L L L 12 187 117 379 213 293 378 296 425 258 207

D995B L L L M M M M M M M M M M M

D995C L L L M M M M M M M M M M M

D995D L L L M M M M M M M M M M M

D995E L L L M M M M M M M M M M M

D995F L L L M M M M M M M M M M M

D995G L L L M M M M M M M M M M M

D995H L L L M M M M M M M M M M M

ODB



3,252 L L 6,995 7,272 8,702 9,189 9,597 11,136 12,832 14,554 16,382 19,341 22,235

ODC





3,252 L L 7,070 7,360 8,702 9,189 9,597 11,136 12,832 14,554 16,382 19,341 22,235





(*) Essential information in "Explanatory notes"

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Cyprus (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)





Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D2 TAXES ON PRODUCTION AND IMPORTS 813 822 797 934 966 1,228 1,378 1,463 1,924 2,157 2,302 2,578 3,112

D21 Taxes on products 726 731 701 771 812 1,120 1,275 1,349 1,720 1,915 2,051 2,258 2,653

D211 Value added type taxes 328 338 353 419 435 573 657 785 1,040 1,150 1,311 1,499 1,766

D211A VAT on products C 328 338 353 419 435 573 657 785 1,040 1,150 1,311 1,499 1,766

D212 Taxes and duties on imports excluding VAT 277 264 218 190 198 235 260 254 229 201 156 149 184

D2121 Import duties 147 144 122 96 100 113 122 122 113 69 48 45 53

D2121A Import Duties C 145 143 121 96 100 113 122 122 112 68 48 45 53

D2121B Import Duties-Postal Services C 1 1 1 0 0 0 0 0 0 0 0 0 0

D2121C Import Duties-Sovereign Base Areas C 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122 Taxes on imports, excluding VAT and import duties 131 120 96 94 99 121 137 132 116 133 108 104 131

D2122A Levies on imported agricultural products 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122B Monetary compensatory amounts on imports 26 19 12 4 3 6 8 7 1 0 0 0 0

D2122BA Temporary Refugee Levy on Imports C 26 19 12 4 3 6 8 7 1 0 0 0 0

D2122C Excise duties 94 91 73 71 77 95 102 99 96 114 95 90 91

D2122CA Added Consumption Tax on Motor Vehicles C T 0 0 0 0 0 0 0 0 0 0 1 1 2

D2122CB Excise - Motor Vehicles C T 94 91 73 71 77 95 102 99 96 114 94 89 89

D2122D General sales taxes 10 10 11 19 19 20 27 26 19 18 13 14 41

D2122DA Motor Vehicles for transport of 10 or more persons C T 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122DB Motor Vehicles of the Jeep and land-rover type C T 5 6 7 14 14 16 21 19 13 12 8 8 35

D2122DC Double cabin motor vehicles C T 3 2 2 2 2 2 2 3 2 2 1 1 1

D2122DD Vessels for pleasure and their Engines C T 0 0 0 0 0 0 1 1 0 0 0 0 0

D2122DE Motor-cycles C T 0 0 0 1 1 0 1 1 1 1 1 1 1

D2122DF Cigars and Cigarillos C AT 1 0 0 0 0 0 0 1 1 2 2 3 3

D2122DG Apparel articles of furskins C 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122DH Sparkling Wines C AT 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122DI Baths and baths' accessories C 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122DJ Articles of lead crystal C 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122DK Other C 1 0 1 1 1 1 1 1 1 1 1 1 0

D2122DL Motor Vehicles of the "Van" type C T 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122E Taxes on specific services 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122F Profits of import monopolies 0 0 0 0 0 0 0 0 0 0 0 0 0

D214 Taxes on products, except VAT and import taxes 121 129 131 162 180 313 359 311 452 564 583 610 703

D214A Excise duties and consumption taxes 96 99 99 113 131 154 233 209 351 438 451 474 494

D214AA Tax on Energy Conservation (Funds) C E 0 0 0 0 0 0 0 0 0 8 9 9 10

D214AB Excise - Tobacco C AT 44 46 46 50 58 68 75 82 105 150 159 175 181

D214AC Excise - Spirits C AT 2 2 2 2 2 4 4 4 5 10 16 17 18

D214AD Excise - Beer C AT 7 7 7 8 8 8 8 8 9 9 9 9 10

D214AE Excise - Salt C 0 0 0 0 0 0 0 0 0 0 0 0 0

D214AF Excise - Matches C 0 0 0 0 0 0 0 0 0 0 0 0 0

D214AG Excise - Hydrocarbon Oils C E 38 40 39 45 50 69 102 108 226 255 252 256 270

D214AH Arrears Excice Duties C 0 0 0 4 7 0 38 0 0 0 0 0 0

D214AI Excise - Aerated Soft Drinks C 5 5 5 5 5 5 6 6 7 7 7 7 6

D214B Stamp taxes 14 15 16 17 18 21 23 24 29 35 40 52 73

D214BA Stamp Duties KS 13 14 15 16 17 20 22 23 28 35 39 51 72

D214BB Refugee Stamp KS 1 1 1 1 1 1 1 1 1 1 1 1 1

D214C Taxes on financial and capital transactions 0 0 0 0 0 78 32 6 3 2 2 5 8

D214CA Stock Exchange Fee KS 0 0 0 0 0 78 32 6 3 2 2 5 8

D214D Car registration taxes 0 0 0 0 0 0 0 0 0 0 0 0 0

D214E Taxes on entertainment 1 1 1 5 5 5 5 6 8 9 9 10 12

D214EA Tax on Entertainment C 1 1 1 1 1 1 1 1 1 1 1 2 2

D214EB Tax on Hotels C 0 0 0 4 4 4 5 5 7 8 8 9 11

D214F Taxes on lotteries, gambling and betting 10 13 15 16 16 23 22 22 20 20 17 16 15

D214FA Tax on horsebetting C 3 4 6 6 7 8 8 9 9 9 9 8 9

D214FB Tax on Pool Bettings C 6 9 8 9 8 14 13 12 10 10 8 7 5

D214FC Tax on horseracing betting C 0 0 1 1 1 1 1 1 1 1 1 1 1

D214FD Additional Charge on Pool Betting C 0 0 0 0 0 0 0 0 0 0 0 0 0

D214G Taxes on insurance premiums 0 0 0 0 0 0 0 0 0 0 0 0 0

D214H Other taxes on specific services 0 0 0 0 0 0 0 0 0 0 0 0 0

D214I General sales or turnover taxes 0 0 0 0 0 0 0 0 0 0 0 0 0

D214J Profits of fiscal monopolies 0 0 0 0 0 0 0 0 0 0 0 0 0

D214K Export duties and monetary comp. amounts on exports 0 0 0 0 0 0 0 0 0 0 0 0 0

D214L Other taxes on products n.e.c. 1 1 1 12 10 32 44 44 42 59 64 53 102

D214LA CTO C 1 1 1 1 1 17 29 28 17 29 31 0 0

D214LB Tax on Rent C 0 0 0 0 0 0 0 0 0 1 1 1 1

D214LC Lands and Surveys Fees KS 0 0 0 11 9 15 15 16 24 30 32 51 101

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D29 TAXES ON PRODUCTION AND IMPORTS

Other taxes on production 88 91 95 163 154 108 103 114 204 243 251 321 459

D29A Taxes on land, buildings or other structures 19 18 17 26 23 34 33 45 53 68 74 118 218

D29AA Property Taxes-Lands and Surveys Fees-Gross (enterprises) KS 15 14 13 22 19 30 29 41 48 60 65 105 202

D29AB Wireless licences land based KS 0 1 0 0 1 0 0 0 0 0 0 0 0

D29AC Tax on Ownership of Land KS 3 3 4 3 3 3 4 4 4 8 9 13 16

D29B Taxes on the use of fixed assets 0 0 0 0 0 0 0 0 0 0 0 0 0

D29C Total wage bill and payroll taxes 11 12 16 16 15 15 17 18 93 112 112 127 142

D29CA Social cohesion Fund , Wage Bill and Payroll Taxes Leyrs 0 0 0 0 0 0 0 0 74 91 93 109 121

D29CB Payroll Tax Leyrs 11 12 16 16 15 15 17 18 19 21 18 18 22

D29D Taxes on international transactions 0 0 0 0 0 0 0 0 0 0 0 0 0

D29E Business and professional licences 13 13 13 14 18 28 19 18 22 25 29 37 59

D29EA Registration Fees-Gross/Official Receiver KS 7 8 8 8 12 22 12 11 11 13 16 24 43

D29EB Licences on bonded warehouses KS 1 1 1 1 1 1 1 1 1 1 1 1 1

D29EC Drivers' licence (public use) KS T 1 1 0 0 0 0 0 0 0 0 0 0 0

D29ED Motor Vehicle Taxes-Registration (public use) KS T 2 1 1 1 1 1 2 1 1 3 3 4 5

D29EE Ship registration fees KS T 1 1 1 1 1 1 1 1 1 1 1 1 1

D29EF Road Transport Licences KS T 0 0 0 0 0 0 0 0 0 0 0 0 0

D29EG Fees for Professional Licences of Road Transporters KS T 0 0 0 0 0 0 0 0 0 0 0 0 0

D29EH Sale of Drug Licences KS 0 0 0 0 0 0 0 0 0 0 1 1 1

D29EI Inspection Fees KS 0 0 0 0 0 0 0 0 0 0 0 0 0

D29EJ Other Special Licences KS 0 0 0 0 0 0 0 0 0 1 1 1 1

D29EK Telecomunication Service Licence KS 0 0 0 0 0 0 0 0 0 0 0 0 0

D29EL Fixed Radio Service Licencces KS 0 0 0 0 0 0 0 0 0 1 1 1 1

D29EM Tax on Professional Licences KS 1 1 1 1 1 1 1 1 1 3 3 3 4

D29EN Tax on Dog Licences C 0 0 0 0 0 0 0 0 0 0 1 0 1

D29EO Tax on Selling Licence KS 0 0 0 0 0 0 0 0 0 0 0 0 0

D29EP Other Special Licences KS 0 0 0 0 1 1 1 2 6 1 0 0 0

D29F Taxes on pollution 0 0 0 0 0 0 0 0 0 0 0 0 0

D29G Under-compensation of VAT (flat rate system) 0 0 0 0 0 0 0 0 0 0 0 0 0

D29H Other taxes on production n.e.c. 45 48 49 108 99 32 34 34 35 38 38 38 40

D29HA Streets and Buildings Regulation Licences KS 0 0 0 0 0 0 0 0 0 2 2 2 3

D29HB Tax on Services C 0 0 0 0 0 0 0 0 0 0 0 1 1

D29HC Defence contributions KIC 18 19 19 77 68 0 0 0 0 0 0 0 0

D29HD Ships´ Wireless Licences KS T 0 0 0 0 0 0 0 0 0 0 0 0 0

D29HE Motor Vehicle Taxes-Licenses (public use) KS T 21 22 23 24 25 26 27 27 28 29 29 29 29

D29HF Tonnage tax KS T 6 6 6 6 6 6 6 5 5 5 4 4 4

D29HG Fees of Private Employment Bureau KS 0 0 0 0 0 0 0 0 0 0 0 0 0

D29HH Tax of Ship Management Services KS T 0 0 0 0 0 0 1 1 1 1 1 1 2

D29HI Other Licences and permits C 0 0 0 0 0 0 0 0 0 1 1 0 0

D29HJ Tax on other licences and grants KS 0 0 0 0 0 0 0 0 0 0 0 1 1

D29HK Tax on community services KS 0 0 0 0 0 0 0 0 0 0 0 1 1

D29HL Tax on Entertainment Licence KS 0 0 0 0 0 0 0 0 0 0 0 0 0

D5 CURRENT TAXES ON INCOME, WEALTH, ETC. 624 629 672 820 964 1,081 1,183 1,222 1,125 1,013 1,244 1,555 2,181

D51 Taxes on income 574 576 611 751 895 1,009 1,103 1,145 1,034 915 1,147 1,452 2,060

D51M Taxes on individual or household income including holding gains 282 234 254 317 338 356 410 467 523 442 520 659 982

D51A Taxes on individual or household income excluding holding gains (2) 267 222 244 305 320 307 373 421 448 351 421 459 511

D51AA Income Tax-Government Employees SPLIT 1 239 193 213 243 250 233 287 326 333 90 120 154 155

D51AB Income Tax-Employees Private Sector SPLIT 1 0 0 0 0 0 0 0 0 0 153 171 187 216

D51AC Income Tax-Employees (Offshore) SPLIT 1 5 4 5 6 7 8 12 13 15 15 18 24 29

D51AD Income Tax-Self-employed SPLIT 1 23 25 25 30 34 36 40 44 51 46 51 48 60

D51AE Charges on Taxes in Arrears KIH 0 0 0 25 29 30 35 38 49 45 60 46 50

D51AF Income Tax-Semi Govt Organisations´ Employees SPLIT 1 0 0 0 0 0 0 0 0 0 1 1 0 0

D51C1 Taxes on individual or household holding gains (2) 16 12 10 12 18 49 37 46 75 92 99 200 472

D51C1A Capital Gains Tax KIH 16 12 10 12 18 49 37 46 75 92 99 200 472

D51O Taxes on the income or profits of corporations including holding gains 284 328 342 413 539 610 660 658 506 468 625 790 1,075

D51B Taxes on the income or profits of corporations excluding holding gains (2) 284 328 342 413 539 610 660 658 506 468 625 790 1,075

D51BA Defence contributions KIC 169 175 180 210 279 290 287 269 194 114 194 248 323

D51BB Income Tax-Legal Persons KIC 2 4 3 5 3 2 3 1 2 1 1 1 0

D51BC Income Tax-Offshore Companies KIC 1 0 0 0 0 0 0 0 0 0 0 0 0

D51BD Corporation Tax KIC 93 121 122 146 209 263 283 290 192 213 256 276 456

D51BE Corporation Tax-Offshore Companies KIC 20 29 37 51 47 54 87 97 118 141 175 265 295

D51C2 Taxes on holding gains of corporations (2) 0 0 0 0 0 0 0 0 0 0 0 0 0

D51C3 Other taxes on holding gains (2) 0 0 0 0 0 0 0 0 0 0 0 0 0

D51C Taxes on holding gains (3) 16 12 10 12 18 49 37 46 75 92 99 200 472

D51D Taxes on winnings from lottery or gambling 0 0 0 0 0 0 0 0 0 0 0 0 0

D51E Other taxes on income n.e.c. 7 14 15 22 19 43 33 19 5 5 3 4 3

D51EA Income Tax levied on remitt. of interest abroad SPLIT 1 0 0 1 1 0 1 1 1 0 0 0 0 0

D51EB Income Tax- According to the articles 30-32 KIH 2 2 3 3 3 3 3 3 2 2 2 2 2

D51EC Collection of Taxes,Rates and Charges Lees 0 0 0 0 0 0 0 0 0 0 0 0 0

D51ED Special Contribution Lees 0 0 0 3 3 2 1 1 1 0 1 1 0

D51EE Income Tax on Dividends SPLIT 1 5 12 12 16 13 38 28 15 1 3 1 1 0

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D59 TAXES ON PRODUCTION AND IMPORTS

Other current taxes 51 53 61 69 69 72 80 78 91 98 97 103 121

D59A Current taxes on capital 5 2 3 6 7 8 9 8 10 10 10 11 13

D59AA Immovable Property Tax KS 5 2 3 6 7 8 9 8 10 10 10 11 13

D59B Poll taxes 0 0 0 0 0 0 0 0 0 0 0 0 0

D59C Expenditure taxes 0 0 0 0 0 0 0 0 0 0 0 0 0

D59D Payments by households for licences 33 37 43 47 47 47 50 56 65 72 71 71 84

D59DA Motor Vehicle Taxes-Registration (private use) C T 8 9 9 13 11 10 12 16 20 22 19 17 28

D59DB Motor Vehicle Taxes-Licenses (private use) C T 22 23 26 29 32 34 36 38 43 48 50 52 54

D59DC Drivers' Licences (private use) KS T 3 5 8 5 4 3 2 2 2 2 2 2 2

D59E Taxes on international transactions 0 0 0 0 0 0 0 0 0 0 0 0 0

D59F Other current taxes n.e.c. 14 14 15 16 16 17 20 14 17 16 16 22 25

D59FA Building Permits KS 14 14 15 16 16 17 20 14 17 16 16 22 25

D91 Capital Taxes 8 5 4 6 4 7 5 3 8 87 124 1 3

D91A Taxes on capital transfers 8 5 4 6 4 7 5 3 8 2 4 1 3

D91AA Property Taxes-Estate Duty-Gross KS 8 5 4 6 4 7 5 3 8 2 4 1 3

D91B Capital levies 0 0 0 0 0 0 0 0 0 85 120 0 0

D91BA Direct Tax Assessments KS 0 0 0 0 0 0 0 0 0 85 120 0 0

D91C Other capital taxes n.e.c. 0 0 0 0 0 0 0 0 0 0 0 0 0

ODA TOTAL TAX RECEIPTS 1,445 1,456 1,472 1,760 1,935 2,316 2,566 2,689 3,056 3,257 3,670 4,135 5,296

D611 Actual social contributions 465 494 528 580 601 647 720 736 821 972 1,111 1,128 1,195

D6111 Employers' actual social contributions 305 329 354 389 404 436 482 494 554 669 789 793 811

D61111 Compulsory employers' actual social contributions 305 329 354 389 404 436 482 494 554 669 789 793 811

D61111A Employers' actual social contributions Leyrs 305 329 354 389 404 436 482 494 554 669 789 793 811

D61112 Voluntary employers' actual social contributions 0 0 0 0 0 0 0 0 0 0 0 0 0







D6112 Employees' social contributions 130 135 144 158 164 178 202 205 228 260 277 288 328

D61121 Compulsory employees' social contributions 130 135 144 158 164 178 202 205 228 260 277 288 328

D61121A Employees' social contributions Lees 130 135 144 158 164 178 202 205 228 260 277 288 328

D61122 Voluntary employees' social contributions 0 0 0 0 0 0 0 0 0 0 0 0 0

D6113 Social contributions by self- and non-employed persons 30 30 30 34 33 33 36 37 40 44 45 48 56

D61131 Compulsory social contributions by self- and non-employed persons 30 30 30 34 33 33 36 37 40 44 45 48 56

D61131A Social contributions by self- and non-employed persons SPLIT 2 30 30 30 34 33 33 36 37 40 44 45 48 56

D61132 Voluntary social contributions by self- and non-employed persons 0 0 0 0 0 0 0 0 0 0 0 0 0

D612 Imputed social contributions (4) 0 0 0 0 0 0 0 0 0 0 0 0 0

D995 Capital transfers from general government to relevant sectors

representing taxes and social contributions assessed but unlikely to be 0 0 0 0 0 0 0 0 0 0 0 0 0



Taxes on products assessed but unlikely to be collected (5)

D995A 0 0 0 0 0 0 0 0 0 0 0 0 0

Other taxes on production assessed but unlikely to be collected (5)

D995B 0 0 0 0 0 0 0 0 0 0 0 0 0

Taxes on income assessed but unlikely to be collected (5)

D995C 0 0 0 0 0 0 0 0 0 0 0 0 0

Other current taxes assessed but unlikely to be collected (5)

D995D 0 0 0 0 0 0 0 0 0 0 0 0 0

Employers' actual social contributions assessed but unlikely to be

D995E collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0

Employees' social contributions assessed but unlikely to be collected

D995F (5) 0 0 0 0 0 0 0 0 0 0 0 0 0

Social contributions by self- and unemployed persons assessed but

D995G unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0

Capital taxes assessed but unlikely to be collected (5)

D995H TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS 0 0 0 0 0 0 0 0 0 0 0 0 0

ODB TOTAL DEDUCTION OF AMOUNTS ASSESSED BUT UNLIKELY TO

AFTER RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS 1,910 1,950 2,000 2,340 2,536 2,963 3,286 3,425 3,877 4,230 4,781 5,263 6,491

ODC (including imputed social contributions) AFTER DEDUCTION OF 1,910 1,950 2,000 2,340 2,536 2,963 3,286 3,425 3,877 4,230 4,781 5,263 6,491





(*) Essential information in "Explanatory notes"

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

2008

3,209

2,801

1,955

1,955

195

57

57

0

0

138

0

0

0

82

2

80

57

0

51

1

0

1

3

0

0

0

0

0

0

0

0

651

489

10

189

17

11

0

0

262

0

0

69

68

1

3

3

0

12

2

10

7

3

3

1

0

0

0

0

0

0

72

0

1

71

2008

407

156

142

0

15

0

157

137

20

0

53

35

1

0

6

2

0

1

1

0

1

0

2

4

1

0

1

0

0

41

2

1

0

0

30

4

0

2

0

1

1

0

2,220

2,083

862

557

172

240

31

63

51

1

305

305

1,218

1,218

395

1

0

484

337

0

0

305

0

3

0

3

0

0

0

2008

138

12

12

0

0

91

31

59

2

0

35

35

7

7

7

0

0

0

5,436

1,333

910

910

910

0







364

364

364

0

58

58

58

0

0



0





0



0



0



0



0





0



0



0

6,768

6,768

2008

2008

2008

2008

2008

2008

2008

2008

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Czech Republic (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)





Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D2 179,731 203,608 208,764 218,865 240,262 247,881 257,990 266,706 285,423 331,406 352,774 362,944 406,593 418,190

D21 166,962 190,385 196,973 206,756 227,048 234,163 244,938 253,575 271,743 319,149 340,805 349,448 392,394 404,154

D211 91,673 107,572 114,458 121,058 136,497 141,341 149,271 155,136 164,250 204,618 215,118 213,728 232,288 260,366

D211A Daň z přidané hodnoty Value added tax C 91,673 107,572 114,458 121,058 136,497 141,341 149,271 155,136 164,250 204,618 215,118 213,728 232,288 260,366

D212 36,885 40,642 37,142 36,849 38,026 37,387 37,804 33,932 34,047 33,203 33,907 36,387 44,632 41,114

D2121 17,413 19,608 15,070 13,528 12,107 13,572 10,030 9,602 10,381 7,262 5,314 5,332 6,273 6,534

D2121A Clo Customs duties C 17,413 19,608 15,070 13,528 12,107 13,572 10,030 9,602 10,381 7,262 5,314 5,332 6,273 6,534

D2122 19,472 21,034 22,072 23,321 25,919 23,815 27,774 24,330 23,666 25,941 28,593 31,055 38,359 34,580

D2122A 147 272 184 155 176

D2122AA Zemělské clo Agricultural duties C M M M M M M M M M 147 272 184 155 176

D2122B

D2122C 19,472 21,034 22,072 23,321 25,919 23,815 27,774 24,330 23,666 25,794 28,321 30,871 38,204 34,404

D2122CA Spotřební daň z minerálních olejů Excise duty on hydrocarbon fuels and lubricants C E 15,173 16,391 17,200 18,173 22,791 21,032 24,991 21,650 20,135 20,361 20,489 22,151 21,875 22,143

D2122CB Spotřební daň z lihu Excise duty on alcohol C AT 813 878 920 974 1,032 1,005 1,117 1,046 965 1,020 1,660 1,532 1,935 1,922

D2122CC Spotřební daň z piva Excise duty on beer C AT 25 27 28 29 30 29 29 30 26 114 125 135 956 977

D2122CD Spotřební daň z vína Excise duty on wine C AT 125 135 142 150 98 48 40 56 54 59 62 67 92 89

D2122CE Spotřební daň z tabáku Excise duty on tobacco products C AT 3,336 3,603 3,782 3,995 1,968 1,701 1,597 1,548 2,486 4,240 5,985 6,986 13,346 8,527

D2122CF Daň z elektřiny Energy tax on electricity C E 307

D2122CG Daň ze zemního plynu Energy tax on natural gas C E 310

D2122CH Daň z pevných paliv Energy tax on solid fuels C E 129

D2122D

D2122E

D2122F

D214 38,404 42,171 45,373 48,849 52,525 55,435 57,863 64,507 73,446 81,328 91,780 99,333 115,474 102,674

D214A 34,258 37,005 38,834 41,031 45,465 47,555 49,019 55,205 63,836 73,409 82,543 90,126 104,599 91,949

D214AA Spotřební daň z minerálních olejů Excise duty on hydrocarbon fuels and lubricants C E 18,710 20,210 21,209 22,409 22,787 25,966 28,477 32,523 38,827 47,613 53,825 54,731 59,730 59,027

D214AB Spotřební daň z lihu Excise duty on alcohol C AT 4,194 4,531 4,755 5,025 5,358 4,624 5,152 4,756 4,693 4,143 4,396 5,315 5,282 5,124

D214AC Spotřební daň z piva Excise duty on beer C AT 3,034 3,277 3,439 3,633 3,529 3,381 3,439 3,474 3,562 3,474 3,355 3,530 2,609 2,603

D214AD Spotřební daň z vína Excise duty on wine C AT 384 415 435 460 443 301 256 252 239 138 189 182 250 238

D214AE Spotřební daň z tabáku Excise duty on tobacco products C AT 7,936 8,572 8,996 9,504 13,348 13,283 11,695 14,200 16,515 18,041 20,435 26,265 36,443 22,732

D214AF Dávky z cukru Sugar levies C 343 103 285 236

D214AG Daň z elektřiny Energy tax on electricity C E 819

D214AH Daň ze zemního plynu Energy tax on natural gas C E 826

D214AI Daň z pevných paliv Energy tax on solid fuels C E 344

D214B

D214C 3,830 4,827 6,167 6,723 5,976 6,407 7,557 7,986 8,199 6,426 7,727 8,683 10,326 10,168

D214CA Odvody za odnětí půdy ze zemědělského půdního fondu Levy on withdrawal of land from agriculture KS 366 339 478 434 495 532 335 357 358 284 351 360 360 352

D214CB Poplatky za odnětí pozemků plnění funkcí lesa Levy on withdrawal of land from forestry KS 12 18 42 41 51 52 42 47 59 79 57 49

D214CC Daň z převodu nemovitostí Real property transfer tax KS 3,464 4,488 5,677 6,271 5,439 5,834 7,171 7,577 7,799 6,095 7,317 8,244 9,909 9,767

D214D

D214E 57 61 66 65 70 143 66 73 78 89 78 71 74 77

D214EA Poplatky vybírané Státním fondem kinematografie Fees collected by the Cinematography extra-budgetary fund C 78 11 13 13 10 10 13 12

D214EB Poplatek ze vstupného Fees on entry tickets C 57 61 66 65 70 65 66 62 65 76 68 61 61 65

D214F 659 1,029 899 832 876 930 989

D214FA Poplatek za provozovaný výherní hrací přístroj Fees on operated gambling machines C 659 1,029 899 832 876 930 989 M M M

D214G

D214H 259 278 306 1,030 355 301 322 308 321 405 428 432 456 456

D214HA Poplatek za lázeňský nebo rekreační pobyt Resort and recreation fees on visitors C 178 188 191 203 211 232 251 238 252 289 297 297 312 309

D214HB Poplatek z ubytovací kapacity Fees on recreational units (based on capacity) C 66 67 70 67 67 69 71 70 69 116 131 135 144 147

D214HC Ostatní daně a poplatky z činností a služeb jinde neuvedené Other taxes and fees on selected activities and services nec C 45 760 77

D214HD Poplatek z reklamy Fees on advertisement C 15 12

D214HE Poplatky z prodeje alkoholických nápojů a tabákových výrobků Fees on sale of alcohol drinks and tabacco products C AT 11

D214I 103 136 69 15 21 19 24

D214IA Poplatky vybírané Vinařským fondem Levy collected by Vine-grower fund C M M M M M M M 103 136 69 15 21 19 24

D214J

D214K

D214L

D29 12,769 13,223 11,791 12,109 13,214 13,718 13,052 13,131 13,680 12,257 11,969 13,496 14,199 14,036

D29A 3,295 3,610 3,578 3,824 3,829 3,995 4,054 4,050 4,290 4,366 4,197 4,211 4,256 4,299

D29AA Daň z nemovitostí Real property tax KS 3,273 3,479 3,433 3,607 3,723 3,896 3,953 3,956 4,196 4,289 4,110 4,114 4,188 4,237

D29AB Odvody za odnětí půdy ze zemědělského půdního fondu Levy on temp. withdrawal of land from agriculture KS 22 122 120 179 78 76 73 64 62 50 62 64 46 40

D29AC Poplatky za odnětí pozemků plnění funkcí lesa Levy on temp. withdrawal of land from forestry KS 9 15 18 11 8 9 9 9 8 10 14 6 5

D29AD Poplatek za povolení k vjezdu do vybraných míst Motor vehicle entry fees KS T 10 20 17 15 19 17 18 15 11 13 11 12

D29AE Poplatky vybírané Vinařským fondem Levy collected by Vine-grower fund KS 4 5 4 4 6 5 5

D29B 4,834 5,313 3,865 4,387 5,415 5,456 5,343 5,577 5,697 5,459 5,154 6,649 7,027 6,941

D29BA Silniční daň Road tax KS T 4,834 5,313 3,865 4,387 5,415 5,456 5,343 5,577 5,697 5,459 5,154 5,597 5,882 5,777

D29BB Poplatek za provozovaný výherní hrací přístroj Fees on operated gambling machines KS 1,052 1,145 1,164

D29C

D29D

D29E 1 19 15 17 18

D29EA Registrační a evidenční poplatky za obaly Fee on registration and recording of packaging KS 1 19 15 17 18

D29F 3,019 2,695 2,617 1,738 1,526 1,889 1,107 1,120 1,098 928 897 787 928 801

D29FA Poplatky za vypouštění odpadních vod do vod povrchových Water pollution fee C P 2,494 2,174 499 465 527 529 484 487 492 430 383 304 403 242

D29FB Poplatky za znečišťování ovzduší Air pollution fee C P 1,625 1,273 999 718 623 633 606 497 513 483 525 553

D29FC Poplatky za uložení radioaktivních odpadů Radioaktive waste fee C P 642 1 1

D29FD Poplatek za povolené vypouštění odpadních vod do vod podzemních Underground water pollution fee C P 525 521 493 2

D29FE C 4

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D29G

D29H 1,621 1,605 1,731 2,160 2,444 2,378 2,548 2,384 2,594 1,485 1,706 1,849 1,971 1,977

D29HA Poplatek za užívání dálnic a rychlostních silnic Highway fee KS T 668 681 696 1,149 1,371 1,227 1,235 987 1,135 M M M M M

D29HB Správní poplatky Administrative fees KS 953 924 1,035 1,011 1,073 1,151 1,313 1,397 1,459 1,485 1,706 1,849 1,971 1,977

D5 140,267 140,470 160,128 165,619 176,050 181,423 206,773 223,846 247,404 269,825 273,408 295,159 333,874 316,686

D51 137,616 136,716 156,713 161,447 172,420 175,847 202,447 220,644 243,791 267,330 270,480 292,084 330,650 313,455

D51M 70,361 80,206 87,356 93,983 92,962 99,669 106,166 114,905 125,542 135,029 136,389 136,620 153,372 148,802

D51MA 46,024 55,002 57,953 64,229 67,078 73,475 78,088 87,260 95,179 102,985 111,151 112,210 126,736 115,163

D51MB 15,328 15,161 17,589 16,476 15,986 17,254 21,381 21,403 23,034 25,809 18,830 16,910 17,823 23,332

D51MC 9,009 10,043 11,814 13,278 9,898 8,940 6,697 6,242 7,329 6,235 6,408 7,500 8,813 10,307

D51A 70,361 80,206 87,356 93,983 92,962 99,669 106,166 114,905 125,542 135,029 136,389 136,620 153,372 148,802

D51AA Daň z příjmů fyzických osob ze závislé činnosti a funkčních požitků Tax on wages and salaries SPLIT 1 46,024 55,002 57,953 64,229 67,078 73,475 78,088 87,260 95,179 102,985 111,151 112,210 126,736 115,163

D51AB Daň z příjmů fyzických osob ze samostatné výdělečné činnosti Tax of unincorporated individuals SPLIT 1 15,328 15,161 17,589 16,476 15,986 17,254 21,381 21,403 23,034 25,809 18,830 16,910 17,823 23,332

D51AC Daň z příjmů fyzických osob z kapitálových výnosů Tax on interest and dividends SPLIT 1 9,009 10,043 11,814 13,278 9,898 8,940 6,697 6,242 7,329 6,235 6,408 7,500 8,813 10,307

D51C1

D51O 67,255 56,510 69,357 67,464 79,458 76,178 96,281 105,739 117,778 131,748 133,469 154,778 176,502 163,788

D51OA 64,946 53,499 65,070 62,274 68,837 70,377 90,943 99,820 111,566 125,896 127,268 148,330 169,923 157,208

D51OB 2,309 3,011 4,287 5,190 10,621 5,801 5,338 5,896 5,985 5,587 5,936 6,182 6,027 6,027

D51OC 23 227 265 265 266 552 553

D51B 67,255 56,510 69,357 67,464 79,458 76,178 96,281 105,739 117,778 131,748 133,469 154,778 176,502 163,788

D51BA Daň z příjmů právnických osob Corporate income tax KIC 64,946 53,499 65,070 62,274 68,837 70,377 90,943 99,820 111,566 125,896 127,268 148,330 169,923 157,208

D51BB Daň z příjmů právnických osob za obce Income tax paid by municipalities KIC 2,309 3,011 4,287 5,190 10,621 5,801 5,338 5,896 5,985 5,587 5,936 6,182 6,027 6,027

D51BC Daň z příjmů právnických osob za kraje Income tax paid by regions KIC 23 227 265 265 266 552 553

D51C2

D51C3

D51C M M M M M M M M M M M M M M

D51D 471 553 622 686 776 865

D51DA Odvod výtěžku z provozování loterií Levy on lottery revenue C M M M M M M M M 471 553 622 686 776 865

D51E

D59 2,651 3,754 3,415 4,172 3,630 5,576 4,326 3,202 3,613 2,495 2,928 3,075 3,224 3,231

D59A 485 512 505 531 548 574 582 620 645 659 877 902 935 946

D59AA Daň z nemovitostí Real property tax KS 485 512 505 531 548 574 582 620 645 659 877 902 935 946

D59B

D59C

D59D 286 292 298 493 588 526 529 807 928

D59DA Poplatek za užívání dálnic a rychlostních silnic Highway fee C T 286 292 298 493 588 526 529 807 928 M M M M M

D59E

D59F 1,880 2,950 2,612 3,148 2,494 4,476 3,215 1,775 2,040 1,836 2,051 2,173 2,289 2,285

D59FA Poplatek ze psů Dog fees C 125 148 161 170 182 191 191 205 213 279 283 277 277 287

D59FB Poplatek za povolení k vjezdu do vybraných míst Motor vehicle entry fees KS T 21 23 14 29 12 13 13 17 18 15 11 13 13 12

D59FC Ostatní daňové příjmy Other tax revenue KS 781 1,856 1,402 1,938 1,227 3,122 1,698 155 350 57 51 34 26 7

D59FD Správní poplatky Administrative fees C 953 923 1,035 1,011 1,073 1,150 1,313 1,398 1,459 1,485 1,706 1,849 1,973 1,979

D91 393 466 573 553 535 587 687 748 865 622 737 805 464 406

D91A 393 466 573 552 535 587 687 748 860 613 728 801 460 400

D91AA Daň dědická Inheritance tax KS 97 116 146 147 122 112 86 100 100 103 124 109 115 50

D91AB Daň darovací Gift tax KS 296 350 427 405 413 475 601 648 760 510 604 692 345 350

D91B 5 9 9 4 4 6

D91BA Poplatek za zhodnocení stavebního pozemku Fee on building land betterment KS 5 9 9 4 4 6

D91C 1

D91CA Ostatní kapitálové daně jinde nezařazené Other capital taxes nec KS 1 M M M M M M

ODA 320,391 344,544 369,465 385,037 416,847 429,891 465,450 491,300 533,692 601,853 626,919 658,908 740,931 735,282

D611 211,097 239,705 264,687 281,515 292,502 311,527 334,774 367,189 388,630 452,398 481,735 524,378 576,415 598,888

D6111 144,942 167,568 185,024 197,018 204,586 216,927 233,191 255,851 270,722 289,772 308,662 332,377 363,777 380,108

D61111 144,942 167,568 185,024 197,018 204,586 216,914 233,181 255,837 270,708 289,760 308,650 332,362 363,760 380,092

D61111A Pojistné na důchodové pojištění od zaměstnavatelů Employers´ retirement contributions Leyrs 80,678 93,420 103,652 110,550 114,469 121,547 132,203 141,490 150,720 176,931 187,190 201,958 220,591 230,729

D61111B Pojistné na nemocenské pojištění od zaměstnavatelů Employers´ sickness contributions Leyrs 13,691 15,853 17,589 18,709 19,375 20,555 22,347 23,932 25,258 27,145 28,710 30,978 33,834 35,390

D61111C Příspěvky na státní politiku zaměstnanosti od zaměstnavatelů Employers´ state employment policy contributions Leyrs 13,243 15,334 17,014 18,141 18,785 19,933 21,675 23,196 23,132 9,916 10,440 11,263 12,303 12,870

D61111D Pojistné na veřejné zdravotní pojištění od zaměstnavatelů Employers´ health insurance contributions Leyrs 37,330 42,961 46,769 49,618 51,957 54,879 56,956 63,152 67,265 71,036 77,420 82,918 91,275 94,881

D61111E Pojistné na úrazové pojištění Accident insurance contributions Leyrs 4,067 4,333 4,732 4,890 5,245 5,757 6,222

D61112 13 10 14 14 12 12 15 17 16

D61112A Dobrovolné zdravotní pojištění od zaměstnavatelů Voluntary health insurance contributions 13 10 14 14 12 12 15 17 16

D6112 54,536 59,925 65,929 70,164 72,968 77,272 82,673 89,613 94,864 101,323 108,316 116,556 127,662 133,235

D61121 54,536 59,925 65,929 70,164 72,968 77,272 82,673 89,613 94,864 101,323 108,316 116,556 127,662 133,235

D61121A Pojistné na důchodové pojištění od zaměstnanců Employees´ retirement contributions Lees 29,132 31,221 34,551 36,853 38,180 40,489 44,033 47,151 49,752 53,464 56,554 61,015 66,644 69,707

D61121B Pojistné na nemocenské pojištění od zaměstnanců Employees´ sickness contributions Lees 4,946 5,301 5,866 6,236 6,458 6,852 7,449 7,983 8,418 9,049 9,571 10,328 11,279 11,797

D61121C Příspěvky na státní politiku zaměstnanosti od zaměstnanců Employees´ state employment policy contributions Lees 1,793 1,922 2,127 2,267 2,351 2,492 2,713 2,904 3,062 3,291 3,481 3,754 4,101 4,291

D61121E Pojistné na veřejné zdravotní pojištění od zaměstnanců Employees´ health insurance contributions Lees 18,665 21,481 23,385 24,808 25,979 27,439 28,478 31,575 33,632 35,519 38,710 41,459 45,638 47,440

D61122

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D6113 11,619 12,212 13,734 14,333 14,948 17,328 18,910 21,725 23,044 61,303 64,757 75,445 84,976 85,545

D61131 10,862 11,555 12,601 13,314 14,038 16,229 17,864 20,649 21,947 60,460 63,874 74,545 84,002 84,663

D61131A Pojistné na důchodové pojištění od osob samostatně výdělečně činných (dále "OSVČ")

Self-employed retirement contributions SPLIT 2 6,141 6,245 6,725 7,073 7,525 7,819 8,606 9,837 10,191 13,632 15,721 15,961 19,508 19,110

D61131B Příspěvky na státní politiku zaměstnanosti od OSVČ Self-employed state employment policy contributions SPLIT 2 847 861 927 979 1,042 1,082 1,191 1,362 1,344 779 898 912 1,114 1,092

D61131C Pojistné na veřejné zdravotní pojištění od OSVČ Self-employed health insurance contributions SPLIT 2 3,874 4,449 4,949 5,262 5,471 7,328 8,067 9,450 10,412 12,672 13,523 14,674 15,921 17,208

D61131D Pojistné na veřejné zdravotní pojištění placené vládou za nezaměstnané Non-imployed health insurance contributions paid by government SPLIT 2 33,377 33,732 42,998 47,459 47,253

D61132 757 657 1,133 1,019 910 1,099 1,046 1,076 1,097 843 883 900 974 882

D61132A Dobrovolné pojistné na nemocenské od OSVČ Voluntary sick insurance paid by self-employed 594 487 822 546 549 584 635 700 710 799 831 841 901 798

D61132B Dobrovolné pojistné důchodové pojištění Voluntary pension insurance 19 15 26 28 35 32 34 37 40 44 52 59 73 84

D61132C Dobrovolné zdravotní pojištění Voluntary health insurance contributions 144 155 285 445 326 483 377 339 347

D612 123 86 82 162 202 423 245 251 295 403 397 405 299 299

D995

D995A

D995B

D995C

D995D

D995E

D995F

D995G

D995H

ODB 531,488 584,249 634,152 666,552 709,349 741,418 800,224 858,489 922,322 1,054,251 1,108,654 1,183,286 1,317,346 1,334,170

ODC 531,611 584,335 634,234 666,714 709,551 741,841 800,469 858,740 922,617 1,054,654 1,109,051 1,183,691 1,317,645 1,334,469





(*) Essential information in "Explanatory notes"

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Denmark (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)



Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D2 173,515 185,660 198,047 213,520 221,946 222,713 232,206 240,483 243,680 258,152 277,410 294,798 304,387 301,688

D21 157,212 169,244 179,440 192,700 200,271 201,476 207,952 215,558 218,279 231,697 250,665 266,471 274,266 268,860

D211 96,317 103,320 109,340 113,832 118,976 123,777 128,550 132,394 135,088 143,277 155,463 168,276 176,114 175,472

D211A Moms VAT C 96,317 103,320 109,340 113,832 118,976 123,777 128,550 132,394 135,088 143,277 155,463 168,276 176,114 175,472

D212 2,319 2,214 2,556 2,531 2,570 2,700 2,443 2,190 2,342 2,853 3,401 3,499 4,007 4,058

D2121 1,937 1,892 2,208 2,220 2,231 2,388 2,262 1,971 2,221 2,695 3,160 3,456 3,637 3,338

D2121A Told Customs duties C 1,907 1,860 2,148 2,157 2,158 2,325 2,212 1,910 2,030 2,418 2,832 3,130 3,282 3,106

D2121B Landbrugsimport- og -eksportafgifter Import and export duties on agricultural produce C 29 32 60 63 73 63 50 61 191 277 327 325 355 232

D2122 383 322 348 311 339 312 182 219 120 159 242 43 370 720

D2122A 383 322 348 311 339 312 182 219 120 159 242 43 370 720

D2122AA Udligningsafgift af lageromkostninger for sukker Sugar storing duty C 118 95 74 68 66 62 53 M M M M M M M

D2122AB Afgift til Det europæiske Kul- og Stålfællesskab Duty paid to European Coal and Steel Community C 3 3 3 M M M M M M M M M M M

D2122AC Produktionsafgift af sukker Duty on production of sugar C 219 194 208 211 247 249 129 219 120 159 242 43 -26 213

D2122AD Medansvarsafgift af mælk Milk co-responsibility duty C 44 31 64 33 27 M M M M M M M M M

D2122AE Omstruktureringsafgift af sukker Restructuring scheme for EU sugar system C M M M M M M M M M M M M 396 507

D2122B

D2122C

D2122D

D2122E

D2122F

D214 58,576 63,711 67,544 76,337 78,725 74,999 76,959 80,974 80,850 85,567 91,800 94,695 94,144 89,329

D214A 37,476 41,238 42,667 47,366 51,444 52,443 55,129 55,711 56,097 55,438 54,808 55,103 54,680 55,179

D214AA Benzinafgift Duty on petrol C E 7,479 8,250 8,606 8,921 9,912 10,004 10,149 10,450 10,445 10,287 9,404 9,260 9,154 8,898

D214AB Afgift af cigaretter og røgtobak Cigarette and tobacco duty C AT 6,752 7,125 7,147 7,362 7,510 7,482 7,453 7,613 7,678 6,974 7,138 7,321 6,691 7,036

D214AC Omsætningsafgift af chokolade og sukkervarer mv. Sales duties on chocolate and sugar cenfectionery, etc. C 946 975 997 1,120 1,133 1,205 1,169 1,218 1,181 1,231 1,252 1,265 1,287 1,220

D214AD Afgift af konsum-is Duty on ice-cream C 168 156 158 165 176 168 170 174 179 181 180 189 180 180

D214AE Afgift af kaffe mv. Duty on coffee, etc. C 211 222 224 259 278 266 274 271 265 271 266 275 250 246

D214AF Afgift af mineralvand Duty on mineral water C 351 369 405 488 500 505 767 758 655 504 492 519 416 406

D214AG Afgift af øl Duty on beer C AT 1,649 1,653 1,679 1,574 1,529 1,510 1,457 1,431 1,474 1,367 1,112 1,108 1,079 1,029

D214AH Afgift af vin og frugtvin Duty on wine C AT 956 1,009 1,090 1,099 1,141 1,166 1,196 1,150 1,166 1,136 1,000 1,007 1,030 1,065

D214AI Afgift af spiritus Duty on spirits C AT 1,645 1,663 1,613 1,639 1,618 1,756 1,663 1,683 1,439 1,215 1,176 1,167 1,212 1,159

D214AJ Afgift af glødelamper og elektriske sikringer mv. Duty on electric bulbs and fuses, etc. C P 165 158 159 165 165 176 195 215 212 222 224 220 211 178

D214AK Indtægter ved salg af nummerplader Income from sale of number plates C T 350 454 485 536 541 506 481 515 494 570 646 681 660 591

D214AL Afgift af bygningsattester Duty on building certificates C 89 119 121 126 137 146 149 158 148 143 239 213 239 265

D214AM Afgift af elektricitet Duty on electricity C E 4,444 5,111 5,542 7,114 7,343 7,430 7,761 8,169 8,455 8,440 8,420 8,649 8,665 8,729

D214AN Afgift af visse olieprodukter Duty on certain oil products C E 5,785 6,230 5,832 6,234 6,728 6,757 7,217 7,194 7,435 7,878 8,069 8,140 8,549 8,934

D214AO Afgift af visse detailsalgspakninger Duty on certain retail containers C P 318 363 383 635 565 592 587 690 652 596 621 661 726 729

D214AP Afgift af råstofindvinding og -import Duty on extraction and import of raw materials C P 135 135 145 156 183 182 168 156 152 167 208 220 220 184

D214AQ Afgift af engangsservice Duty on disposable tableware C P 58 57 53 59 60 65 99 113 115 117 116 123 126 129

D214AR Afgift af bekæmpelsesmidler Duty on insecticides, herbicides, etc. C P 28 208 240 300 453 366 355 386 389 424 407 368 449 570

D214AS Afgift af stenkul mv. Duty on coal, etc. C E 631 671 705 825 1,255 1,217 1,458 1,538 1,679 1,601 1,497 1,492 1,450 1,481

D214AT Afgift vedrørende affald Duty on waste C P 619 601 867 889 981 999 1,069 1,045 973 1,012 1,079 1,182 1,225 1,113

D214AU Afgift af kuldioxid Duty on CO2 C E 3,280 3,776 3,736 4,325 4,846 4,883 4,835 4,624 4,826 4,928 5,151 5,086 5,108 5,056

D214AV Afgift af ledningsført vand Duty on piped water C P 733 1,064 1,334 1,588 1,487 1,357 1,399 1,422 1,417 1,443 1,364 1,384 1,371 1,372

D214AW Afgift af poser af papir eller plast mv. Duty on carrier bags made of paper or plast, etc. C P 162 157 164 168 175 178 174 171 183 195 193 207 210 211

D214AX Afgift af naturgas Duty on natural gas C E M 18 28 350 1,308 2,532 3,978 3,691 3,622 3,749 3,753 3,587 3,375 3,610

D214AY Afgift af spildevand Effuent charges C P M M 164 305 309 391 269 265 175 206 203 187 190 218

D214AZA Afgift af cigarer, cerutter og cigarillos Duty on cigars, cheroots and cigarillos C AT 91 81 81 82 79 80 67 65 64 61 53 49 40 40

D214AZB Indtægt ved salg af banderoler Income from sale of revenue labels C 19 23 18 17 10 13 11 16 16 9 10 7 13 15

D214AZC Råstofafgift af chokolade og sukkervarer mv. Raw material duty on chocolate and sugar cenfectionery, etc. C 62 56 67 67 70 60 78 75 81 97 94 95 93 113

D214AZD Dækningsafgift af chokolade og sukkervarer mv. Special tax on chocolate and sugar confectionery, etc. C 26 19 29 43 47 76 70 48 65 40 60 51 46 47

D214AZE Afgift af grammofonplader Duty on grammophone records C 150 -28 M M M M M M M M M M M M

D214AZF Afgit af te Duty on tea C 8 8 7 9 8 8 9 9 8 8 8 8 8 8

D214AZG Afgift af gas Duty on gas C E 51 55 54 200 207 M M M M M M M M M

D214AZH Registreringsafgift af større lystfartøjer Large yachts registration duty C T 4 5 3 3 3 2 2 2 2 2 2 2 2 1

D214AZI Afgift af CFC Duty on CFC C P 0 0 0 0 0 0 48 57 57 52 53 55 53 57

D214AZJ Afgift af cigaretpapir Duty on cigarette paper C AT 92 69 84 76 74 68 62 57 56 43 37 30 32 30

D214AZK Afgift af nikkel/cadmium batterier Duty on nickel/cadmium batteries C P 10 40 37 25 25 21 20 20 15 22 24 23 17 12

D214AZL Afgift af dæk Duty on tires C T 11 20 19 21 25 29 49 37 35 40 42 51 45 38

D214AZM Afgift af svovl Duty on sulpher C P M 334 377 375 499 164 109 123 191 115 76 69 108 82

D214AZN Afgift af klorerede opløsningsmidler Duty on chlorinated solvents C P M 5 3 2 2 2 1 1 1 1 0 0 0 0

D214AZO Afgift af kvælstof Duty on nitrogen C P M M M 8 34 30 27 28 26 26 26 23 27 25

D214AZP Afgift af visse vækstfremmere Duty on special growth stimulants C P M M M 18 11 0 0 0 0 0 0 0 0 0

D214AZQ Afgift af PVC-folie Duty on PVC film C P M M M M 6 7 10 11 12 12 12 13 12 13

D214AZR Afgift af PVC og ftalater Duty on PVC and phathalates C P M M M M M 31 66 55 50 43 45 44 42 36

D214AZS Afgift af blyakkumulatorer Duty on lead accumulators C P M 7 11 19 14 14 8 7 8 8 8 9 0 0

D214AZT Afgift af mineralsk fosfor i foderfosfat Duty on mineral phosphorus C P M M M M M M M M M M 37 47 51 39

D214AZU Tillægsafgift af alkoholsodavand Surcharge on alcoholic soft drinks C AT M M M M M M M M M M 10 16 17 14

D214B 3,123 3,584 4,423 6,092 5,845 4,156 4,896 5,438 6,169 6,531 8,577 8,667 8,588 8,047

D214BA Tinglysningsafgift Stamp duties KS 3,123 3,584 4,423 6,092 5,845 4,156 4,896 5,438 6,169 6,531 8,577 8,667 8,588 8,047

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D214C 581 621 745 1,047 848 76 68 43 45 59 101 124 114 91

D214CA Udstykningsafgift til Kort- og Matrikelstyrelsen Land development duty KS 38 53 67 79 81 74 63 38 39 49 65 103 85 62

D214CB Afgifter til aktieselskabs- og foreningsregistret Duties to the register of companies and associations KS 97 65 6 3 3 3 5 5 6 10 36 21 29 29

D214CC Afgift ved overdragelse af aktier Duty on transfers of shares KS 447 503 672 966 764 M M M M M M M M M

D214D 14,885 15,419 16,530 18,526 16,879 13,850 12,288 14,566 13,052 17,333 21,293 23,784 24,285 19,099

D214DA Registreringsafgift af motorkøretøjer Motor vehicle registration duty C T 14,885 15,419 16,530 18,526 16,879 13,850 12,288 14,566 13,052 17,333 21,293 23,784 24,285 19,099

D214E

D214F 943 990 1,031 1,079 1,084 1,149 1,219 1,615 1,722 2,003 2,061 2,177 2,306 2,177

D214FA Omsætningsafgift af spil ved væddeløb Gambling tax on racing C 20 20 22 20 17 12 14 15 15 13 15 16 18 18

D214FB Omsætningsafgift af tipning Sales tax on football pools C 780 826 836 892 890 942 930 901 869 1,070 1,051 1,066 1,134 1,110

D214FC Afgift af spillekasino Duty on casinos C 129 130 159 152 163 180 189 168 196 199 210 253 259 216

D214FD Afgift af Klasselotteriet Duty on the Danish State Lottery C 14 14 14 15 15 16 18 20 23 25 27 31 35 38

D214FE Afgift af gevinstgivende spillemaskiner Duty on slot machines C M M M M M M 69 511 619 695 758 811 858 795

D214G 1,004 1,158 1,376 1,410 1,506 1,394 1,572 1,879 2,023 2,073 2,129 2,213 2,204 2,092

D214GA Afgift af ansvarsforsikringer for motorkøretøjer Duty on motor vehicle third-party liability insurance C T 947 1,099 1,314 1,347 1,441 1,327 1,503 1,809 1,946 1,999 2,045 2,121 2,104 1,976

D214GB Afgift af lystfartøjsforsikring Duty on insurance on pleasure boats C T 57 59 62 63 66 66 68 69 77 74 84 92 100 116

D214H 499 651 733 758 1,081 1,878 1,643 1,597 1,608 2,015 2,707 2,495 1,821 2,511

D214HA Passagerafgift Passenger duty C T 232 261 280 454 461 477 529 458 466 517 655 339 6 M

D214HB Olierørledningsafgift Duty on oil pipeline C P 267 390 453 304 619 1,401 1,114 1,138 1,142 1,498 2,053 2,156 1,815 2,511

D214I

D214J

D214K

D214L 65 51 40 58 37 53 144 126 134 115 125 132 147 133

D214LA Diverse afgifter af varer og tjenester Other duties on goods and services C 65 51 40 58 37 53 144 126 134 115 125 132 147 133

D29 16,303 16,415 18,607 20,819 21,675 21,237 24,254 24,925 25,401 26,455 26,746 28,327 30,122 32,829

D29A 10,325 10,313 11,270 11,590 12,796 13,565 14,656 15,597 16,510 17,113 17,466 18,263 18,996 21,494

D29AA Amtskommunal grundskyld County tax on land KS 3,212 3,126 3,361 3,410 3,759 4,070 4,347 4,662 4,829 4,914 4,884 4,975 M M

D29AB Kommunal grundskyld Municipal tax on land KS 4,998 5,104 5,673 5,950 6,732 7,049 7,673 8,186 8,682 9,100 9,465 9,867 15,601 17,000

D29AC Amtskommunal dækningsafgift af grundværdi af offentlige ejendomme County reimbursement duty on land value of public properties KS 25 23 27 25 25 25 26 26 27 28 27 28 M M

D29AD Amtskommunal dækningsafgift af forskelsværdi af offentlige ejendomme County reimbursement duty on buildings value of public properties KS 94 91 96 93 97 97 102 109 112 115 111 119 M M

D29AE Kommunal dækningsafgift af grundværdi af offentlige ejendomme Municipal reimbursement duty on land value of public properties KS 292 283 312 322 321 383 361 353 409 411 424 539 393 641

D29AF Kommunal dækningsafgift af forskelsværdi af offentlige ejendomme Municipal reimbursement duty on buildings value of public properties KS 357 344 350 359 361 381 400 418 446 473 450 498 757 945

D29AG Kommunal dækningsafgift af forskelsværdi af forretningsejendomme Municipal reimbursement duty on buildings value of business properties KS 1,348 1,342 1,451 1,432 1,502 1,560 1,746 1,843 2,004 2,072 2,105 2,237 2,244 2,907

D29B 1,129 1,202 1,341 1,556 1,813 1,919 2,088 2,283 2,218 2,524 2,150 2,254 2,344 2,322

D29BA Vægtafgift af motorkøretøjer anvendt i produktionen Motor vehicle weight duty from producers KS T 840 940 1,071 1,275 1,518 1,612 1,771 1,951 1,890 2,128 1,694 1,796 1,871 1,910

D29BB Vejbenyttelsesafgift Road charges C T 289 262 270 281 295 307 317 331 328 396 456 457 473 412

D29C 4,764 4,817 5,910 7,586 6,953 5,623 7,377 6,915 6,529 6,686 6,986 7,663 8,617 8,874

D29CA Bidrag til AER fra private arbejdsgivere Contributions to scheme for refunding trainee cost from private empolyers Leyrs 1,408 1,422 1,348 1,552 1,441 1,490 2,059 1,920 1,928 1,925 1,951 2,211 2,824 2,986

D29CB Bidrag til AER fra offentlige arbejdsgivere Contributions to scheme for refunding trainee cost from public employers Leyrs 854 858 758 859 710 768 967 1,008 970 970 956 997 1,151 1,219

D29CC Arbejdsmarkedsbidrag, arbejdsgiver-andel Labour market contributions from employers Leyrs M M 1,134 2,294 1,727 M M M M M M M M M

D29CD Generel arbejdsmiljøafgift General work environment duty Leyrs M M M M M M 412 414 M M M M M M

D29CE Lønsumsafgift Duty on wage and salery costs Leyrs 2,502 2,537 2,671 2,880 3,075 3,365 3,939 3,573 3,631 3,791 4,079 4,455 4,642 4,669

D29D

D29E

D29F

D29G

D29H 85 83 86 88 114 130 133 131 145 133 144 148 164 139

D29HA Afgift til Arbejdsmiljøfonden Duties paid to the working envireonment fund KS 41 41 41 41 62 64 74 72 79 78 92 95 109 90

D29HB Apotekerafgift Pharmacy fees, etc. KS 39 41 46 47 52 66 59 60 66 54 52 53 56 49

D29HC Afgifter under den kulturelle fond Fees to Danish Cultural Foundation KS 4 2 M M M M M M M M M M M M

D29HD Afgift til driften af skoleskibet "Danmark" Fees submitted for operation of training ship "Danmark" KS 1 M M M M M M M M M M M M M

D5 313,353 328,861 341,334 347,985 365,601 391,699 391,223 399,326 411,339 442,302 490,205 496,950 506,026 516,344

D51 292,313 307,615 321,643 332,265 342,693 373,829 384,436 392,084 399,069 412,465 446,030 476,928 493,675 499,109

D51M 268,219 280,503 291,323 296,975 313,569 331,324 346,866 352,226 357,907 365,726 384,966 405,532 429,306 439,325

D51MA Statslig indkomstskat Central government income tax 82,398 78,115 72,661 65,427 69,584 70,110 70,513 67,393 67,021 66,030 70,015 74,481 150,230 149,955

D51MB Amtskommunal indkomstskat County income tax 42,346 46,288 49,759 53,782 56,680 58,187 62,540 64,260 65,410 67,255 70,908 74,383 M M

D51MC Kommunal indkomstskat Municipality income tax 101,291 105,376 111,478 116,932 122,823 126,375 133,904 137,518 141,172 144,904 152,772 160,269 176,096 180,641

D51MD Kirkeskat Church tax 3,412 3,491 3,601 3,778 4,002 4,179 4,404 4,536 4,612 4,724 4,982 5,233 5,249 5,294

D51ME Afgift af kapitalpensionsordninger Taxes on pension schemes with lump sum disbursement 4,363 5,131 4,641 4,923 5,863 6,717 6,019 6,126 6,338 6,628 7,093 7,207 8,410 9,747

D51MF Særlig indkomstskat Special income tax 961 1,240 M M M M M M M M M M M M

D51MG Afgift på frigivne huslejeforhøjelsesbeløb Duty on released rent increases 1 1 0 0 M M M M M M M M M

D51MH Afgift på udbetalinger fra Lønmodtagernes Dyrtidsfond Duty on releases from fund for employers' index-regulated pay increases 527 536 575 625 648 613 710 973 921 904 691 1,013 1,094 1,423

D51MI Arbejdsmarkedsbidrag Labour market contributions 32,920 40,324 48,606 51,507 53,967 56,738 59,275 61,265 62,282 64,780 67,570 71,612 76,515 80,151

D51MJ Ejendomsværdiskat Tax on imputed income from owner-occupied dwelling M M M M M 8,404 9,502 10,156 10,151 10,500 10,935 11,334 11,711 12,113

D51A 268,219 280,503 291,323 296,975 313,569 331,324 346,866 352,226 357,907 365,726 384,966 405,532 429,306 439,325

D51AA Statslig indkomstskat Central government income tax SPLIT 1 82,398 78,115 72,661 65,427 69,584 70,110 70,513 67,393 67,021 66,030 70,015 74,481 150,230 149,955

D51AB Amtskommunal indkomstskat County income tax SPLIT 1 42,346 46,288 49,759 53,782 56,680 58,187 62,540 64,260 65,410 67,255 70,908 74,383 M M

D51AC Kommunal indkomstskat Municipality income tax SPLIT 1 101,291 105,376 111,478 116,932 122,823 126,375 133,904 137,518 141,172 144,904 152,772 160,269 176,096 180,641

D51AD Kirkeskat Church tax SPLIT 1 3,412 3,491 3,601 3,778 4,002 4,179 4,404 4,536 4,612 4,724 4,982 5,233 5,249 5,294

D51AE Afgift af kapitalpensionsordninger Taxes on pension schemes with lump sum disbursement Lnon 4,363 5,131 4,641 4,923 5,863 6,717 6,019 6,126 6,338 6,628 7,093 7,207 8,410 9,747

D51AF Særlig indkomstskat Special income tax SPLIT 1 961 1,240 M M M M M M M M M M M M

D51AG Afgift på frigivne huslejeforhøjelsesbeløb Duty on released rent increases KS 1 1 0 0 M M M M M M M M M

D51AH Afgift på udbetalinger fra Lønmodtagernes Dyrtidsfond Duty on releases from fund for employers' index-regulated pay increases KS 527 536 575 625 648 613 710 973 921 904 691 1,013 1,094 1,423

D51AI Arbejdsmarkedsbidrag Labour market contributions Lees 32,920 40,324 48,606 51,507 53,967 56,738 59,275 61,265 62,282 64,780 67,570 71,612 76,515 80,151

D51AJ Ejendomsværdiskat Tax on imputed income from owner-occupied dwelling KS M M M M M 8,404 9,502 10,156 10,151 10,500 10,935 11,334 11,711 12,113

D51C1

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D51O 23,808 26,880 30,089 35,077 28,916 42,279 37,319 39,538 40,783 46,473 60,800 71,088 64,023 59,422

D51OA Selskabsskat Corporation tax 22,496 24,991 27,745 32,674 26,471 36,110 31,073 32,928 34,309 36,343 45,267 50,268 45,291 36,320

D51OB Kommunal indkomstskat af visse statsvirksomheder Municipality oncome tax from certain public (state) enterprises 5 6 12 9 11 3 M M M M M M M M

D51OC Kulbrinteskat Tax on hydrocarbon M M M M M M M M 337 2,728 6,203 8,922 9,446 11,754

D51OD Skat af fonde mv. Tax on funds and associations 264 475 589 673 346 210 167 120 90 80 113 226 107 100

D51OE Selskabsskat af kulbrintevirksomheder Corporation tax on hydrocarbon manufactoring 1,043 1,408 1,744 1,720 2,088 5,955 5,781 6,239 5,833 7,107 9,080 11,672 9,179 11,248

D51OF Hensættelsesafgift Tax on provisions M M M M M M 298 251 214 216 137 M M M

D51B 23,808 26,880 30,089 35,077 28,916 42,279 37,319 39,538 40,783 46,473 60,800 71,088 64,023 59,422

D51BA Selskabsskat Corporation tax KIC 22,496 24,991 27,745 32,674 26,471 36,110 31,073 32,928 34,309 36,343 45,267 50,268 45,291 36,320

D51BB Kommunal indkomstskat af visse statsvirksomheder Municipality oncome tax from certain public (state) enterprises KIC 5 6 12 9 11 3 M M M M M M M M

D51BC Kulbrinteskat Tax on hydrocarbon KIC P M M M M M M M M 337 2,728 6,203 8,922 9,446 11,754

D51BD Skat af fonde mv. Tax on funds and associations KIC 264 475 589 673 346 210 167 120 90 80 113 226 107 100

D51BE Selskabsskat af kulbrintevirksomheder Corporation tax on hydrocarbon manufactoring KIC P 1,043 1,408 1,744 1,720 2,088 5,955 5,781 6,239 5,833 7,107 9,080 11,672 9,179 11,248

D51BF Hensættelsesafgift Tax on provisions KIC M M M M M M 298 251 214 216 137 M M M

D51C2

D51C3

D51C M M M M M M M M M M M M M M

D51D 287 231 230 213 209 226 251 319 379 266 264 309 346 363

D51DA Afgift af gevinster ved lotteri og tipning mv. Tax on winnings from lotteries, horse-racing, pools, etc. KIH 287 231 230 213 209 226 251 319 379 266 264 309 346 363

D51E

D59 21,039 21,246 19,691 15,721 22,908 17,870 6,787 7,242 12,270 29,837 44,175 20,022 12,351 17,235

D59A 21,039 21,246 19,691 15,721 22,908 17,870 6,787 7,242 12,270 29,837 44,175 20,022 12,351 17,235

D59AA Pensionsafkastskat Tax on yields of certain pension scheme assets KIH 16,546 16,587 15,590 11,565 17,965 12,385 903 1,068 6,007 23,499 37,038 12,452 4,465 9,185

D59AB Formueskat af personer Wealth tax on persons KS 840 549 M M M M M M M M M M M M

D59AC Formueskat af dødsboer Wealth tax on deceased persons' estate KS 89 133 M M M M M M M M M M M M

D59AD Vægtafgift af motorkøretøjer anvendt af husholdninger Motor vehicle weight duty from households C T 3,564 3,978 4,101 4,156 4,943 5,318 5,634 5,992 6,127 6,206 6,999 7,425 7,735 7,895

D59AE Miljøbidrag af biler Recycling fee on cars C T M M M M M 167 250 182 135 131 138 145 151 154

D59B

D59C

D59D

D59E

D59F

D91 2,410 2,313 2,213 2,247 2,498 3,000 2,798 2,627 2,803 3,330 3,202 3,478 3,902 4,762

D91A 2,372 2,283 2,153 2,164 2,387 2,861 2,701 2,538 2,716 3,212 3,164 3,461 3,896 4,755

D91AA Afgift af arv og gave Inheritance duty KS 2,372 2,283 2,153 2,164 2,387 2,861 2,701 2,538 2,716 3,212 3,164 3,461 3,896 4,755

D91B

D91C 38 30 59 83 111 140 97 89 86 118 38 17 6 6

D91CA Frigørelses- og afståelsesafgift Property release duty KS 38 30 59 83 111 140 97 89 86 118 38 17 6 6

ODA 489,278 516,834 541,594 563,751 590,045 617,412 626,227 642,437 657,821 703,784 770,818 795,225 814,315 822,793

D611 11,368 11,832 12,093 12,407 20,315 23,854 23,751 17,094 17,510 17,732 17,794 17,610 17,462 17,413

D6111 454 461 485 535 539 952 900 1,058 1,238 1,177 1,188 1,132 886 771

D61111 3 3 3 3 3 243 166 290 519 535 532 472 229 177

D61111A Rederibidrag vedrørende sygeforsikring for søfolk i denrigsfart Shipowners' contributions to sickness assistance for seamen in foreign trade Leyrs 3 3 3 3 3 2 3 2 3 7 3 4 2 7

D61111B Bidrag til Lønmodtagernes Garantifond Contributions to employees' wage guarantee fund Leyrs M M M M M 241 163 288 516 528 529 468 227 170

D61112 451 458 482 532 536 709 734 768 719 642 656 660 657 594

D61112A Frivillige bidrag til sociale ordninger Voluntary actual social contributions 451 458 482 532 536 709 734 768 719 642 656 660 657 594

D6112 10,914 11,371 11,608 11,873 19,776 22,902 22,851 16,036 16,272 16,555 16,606 16,478 16,576 16,642

D61121 10,914 11,371 11,608 11,873 19,776 22,902 22,851 16,036 16,272 16,555 16,606 16,478 16,576 16,642

D61121A Arbejdsløshedsforsikringsbidrag Unemployment insurance contributions Lees 10,914 11,371 11,608 11,873 10,965 10,917 9,614 9,888 10,117 10,358 10,447 10,392 10,436 10,298

D61121B Særlig Pensionsopsparing Special pension-scheme savings Lees M M M M 6,568 6,846 7,159 M M M M M M M

D61121C Efterløsbidrag Early retirement contributions Lees M M M M 2,244 5,139 6,063 6,081 6,099 6,097 6,034 5,950 5,974 6,164

D61121D Fleksydelsesbidrag Flexible benefit contributions Lees M M M M M M 15 67 57 100 124 136 167 180

D61122

D6113

D61131

D61132

D612 9,639 9,928 10,316 10,772 9,776 10,383 11,111 11,731 12,319 12,953 13,549 13,944 14,031 14,255

D995 2,711 2,488 2,206 1,940 1,937 1,820 1,886 1,817 1,982 2,058 2,493 2,537 2,554 2,554

D995A 1,140 1,086 991 830 772 716 743 774 918 891 849 825 850 850

D995AA Produktskatter Taxes on products 1,140 1,086 991 830 772 716 743 774 918 891 849 825 850 850

D995B 1 1 2 2 2 2 3 3 4 4 4 3 4 4

D995BA Andre produktionsskatter Other taxes on production 1 1 2 2 2 2 3 3 4 4 4 3 4 4

D995C 1,568 1,396 1,208 1,103 1,159 1,100 1,138 1,038 1,038 1,134 1,307 1,634 1,624 1,624

D995CA Indkomstskatter Taxes on income 1,568 1,396 1,208 1,103 1,159 1,100 1,138 1,038 1,038 1,134 1,307 1,634 1,624 1,624

D995D 1 3 4 4 3 1 1 1 22 28 332 74 75 75

D995DA Andre løbende skatter Other current taxes 1 3 4 4 3 1 1 1 22 28 332 74 75 75

D995E

D995F

D995G

D995H 1 2 1 1 1 1 1 1 1 1 1 1 1 1

D995HA Kapitalskatter Capital taxes 1 2 1 1 1 1 1 1 1 1 1 1 1 1

ODB 497,934 526,178 551,481 574,218 608,423 639,446 648,092 657,714 673,349 719,459 786,118 810,298 829,223 837,653

ODC 507,573 536,106 561,797 584,990 618,199 649,829 659,203 669,445 685,668 732,412 799,667 824,242 843,254 851,908





(*) Essential information in "Explanatory notes"

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008









Economic funtion Alcohol, Tobacco and Environmental tax:

C Consumption tax AT alcohol and tabacco tax

Leyrs Labour taxes on Employers T transport tax

Lees Labour taxes on Employees E energy tax,

Lnon Labour tax on the non-employed (pensioners/ unemployed) P pollution tax

KIC Capital tax on the income of corporations

KIH Capital tax on the income of households

KISe Capital tax on the income of self-employed

KS Capital tax on Stocks of Wealth

SPLIT 1 PIT Split between Lees, Lnon, KIH, KISe

SPLIT 2 Split between Lnon and KISe

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Estonia (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)



Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D2 TAXES ON PRODUCTION AND IMPORTS 5,683 7,629 9,606 9,821 9,814 11,872 13,467 15,212 16,550 18,582 23,429 28,307 33,958 31,346

D21 Taxes on products 5,444 7,292 9,188 9,352 9,295 11,175 12,646 14,361 15,630 17,604 22,303 26,980 32,381 29,588

D211 Value added type taxes 4,164 5,334 6,729 6,382 6,506 8,142 8,892 10,178 11,141 11,638 15,176 19,009 22,268 20,149

D211A Käibemaks Value added tax C 4,164 5,334 6,729 6,382 6,506 8,142 8,892 10,178 11,141 11,638 15,176 19,009 22,268 20,149

D212 Taxes and duties on imports excluding VAT 1,186 1,833 2,324 2,832 2,661 2,902 3,611 3,982 4,270 5,712 6,773 7,539 9,571 8,906

D2121 Import duties 8 1 1 0 0 35 40 38 53 213 348 402 550 509

D2121A Tollimaks Customs duties C 8 1 1 0 0 35 40 38 53 213 348 402 550 509

D2122 Taxes on imports, excluding VAT and import duties 1,178 1,832 2,323 2,832 2,661 2,867 3,571 3,944 4,216 5,499 6,425 7,137 9,022 8,397

D2122A Levies on imported agricultural products 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122B Monetary compensatory amounts on imports 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122C Excise duties 1,178 1,832 2,323 2,832 2,661 2,867 3,571 3,944 4,216 5,499 6,425 7,137 9,022 8,397

D2122CA Alkoholiaktsiis Alcohol excise C AT 676 768 905 941 849 976 1,072 1,223 1,309 1,847 1,849 2,106 2,396 2,370

D2122CB Tubaka aktsiis Tobacco excise C AT 180 367 472 539 568 558 597 727 806 932 1,206 1,255 2,091 1,057

D2122CC Kütuseaktsiis Fuel excise C E 243 593 837 1,256 1,135 1,190 1,743 1,826 2,095 2,719 3,368 3,773 4,536 4,614

D2122CD Mootorsõidukiaktsiis Motor vehicle excise C T 79 104 101 93 108 141 160 167 7 0 0 0 0 0

D2122CE Pakendiaktsiis Package excise C P M M 8 4 1 2 0 1 0 1 2 3 -2 1

D2122CF Karusnaha aktsiis Fur excise C 0 0 M M M M M M M M M M M M

D2122CG Elektriaktsiis Electricity excise C E M M M M M M M M M M M M M 355

D2122D General sales taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122E Taxes on specific services 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122F Profits of import monopolies 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214 Taxes on products, except VAT and import taxes 93 126 135 138 129 132 143 200 220 255 354 432 541 534

D214A Excise duties and consumption taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214AA Pakendiaktsiis Package excise C P 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214B Stamp taxes KS 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214C Taxes on financial and capital transactions 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214D Car registration taxes 45 36 35 33 24 22 26 29 42 48 61 74 72 47

D214DA Autode registreerimistasu Car registration fee C T 45 36 35 33 24 22 26 29 42 48 61 74 72 47

D214E Taxes on entertainment 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214F Taxes on lotteries, gambling and betting 46 85 96 102 101 106 114 168 175 204 291 355 467 484

D214FA Hasartmängumaks Gambling tax KS 46 85 96 102 101 106 114 168 175 204 291 355 467 484

D214G Taxes on insurance premiums 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214H Other taxes on specific services 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214I General sales or turnover taxes 3 5 4 4 3 3 3 3 3 3 3 3 2 2

D214IA Müügimaks Sales tax C 3 5 4 4 3 3 3 3 3 3 3 3 2 2

D214J Profits of fiscal monopolies 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214K Export duties and monetary comp. amounts on exports 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214L Other taxes on products n.e.c. 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D29 Other taxes on production 239 337 418 469 519 696 821 851 920 977 1,126 1,327 1,577 1,757

D29A Taxes on land, buildings or other structures 157 211 270 297 310 375 398 422 449 475 506 517 552 755

D29AA Maamaks Land tax KS 157 211 270 297 310 375 398 422 449 475 506 517 552 755

D29B Taxes on the use of fixed assets 0 0 0 0 0 0 0 0 0 57 56 61 66 63

D29BA Raskeveokimaks Heavy vehicle tax KS T M M M M M M M 0 0 57 56 61 66 63

D29C Total wage bill and payroll taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D29D Taxes on international transactions 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D29E Business and professional licences 21 24 22 28 48 41 41 25 10 44 14 15 35 10

D29EA Litsentsid Business and professional licences KS 21 24 22 28 48 41 41 25 10 44 14 15 35 10

D29F Taxes on pollution 35 41 59 72 67 154 225 258 312 248 387 543 688 671

D29FA Saastetasu Pollution fee C P 35 41 59 72 67 154 225 258 312 248 387 543 688 671

D29G Under-compensation of VAT (flat rate system) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D29H Other taxes on production n.e.c. 26 61 67 73 94 127 157 147 148 153 164 191 236 258

D29HA Vee erikasutustasu Specific use of water KS P 19 31 36 36 51 65 70 76 82 91 93 119 148 160

D29HB Teede, tänavate sulgemise maks Fees on closure of roads, streets, squares KS 3 3 5 6 3 3 4 6 7 7 18 15 22 23

D29HC Kalapüügiõiguse tasu Fees on fishing C P 3 0 0 1 4 18 39 17 26 21 18 18 18 23

D29HD Mootorsõiduki maks Tax on motor vehicle KS T 0 16 13 15 18 18 19 20 3 0 0 0 0 0

D29HE Reklaamimaks Advertising tax KS 1 10 13 15 18 22 26 28 32 35 35 39 49 51

D5 CURRENT TAXES ON INCOME, WEALTH, ETC. 4,708 5,261 6,482 8,162 8,185 7,467 7,866 9,174 10,977 12,038 12,232 14,803 18,724 19,982

D51 Taxes on income 4,708 5,245 6,469 8,147 8,167 7,449 7,847 9,154 10,975 12,037 12,232 14,803 18,724 19,982

D51M Taxes on individual or household income including holding gains 3,658 4,354 5,240 6,233 6,532 6,594 7,099 7,806 8,818 9,515 9,736 11,680 14,641 15,816

D51MA Füüsilise isiku tulumaks Personal income tax SPLIT 1 3,658 4,354 5,240 6,233 6,532 6,594 7,099 7,806 8,818 9,515 9,736 11,680 14,641 15,816

D51A Taxes on individual or household income excluding holding gains (2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D51C1 Taxes on individual or household holding gains (2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D51O Taxes on the income or profits of corporations including holding gains 1,050 891 1,228 1,914 1,635 855 748 1,348 2,156 2,522 2,496 3,123 4,084 4,166

D51OA Ettevõtte tulumaks Corporate income tax KIC 1,050 891 1,228 1,914 1,635 855 748 1,348 2,156 2,522 2,496 3,123 4,084 4,166

D51B Taxes on the income or profits of corporations excluding holding gains (2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D51C2 Taxes on holding gains of corporations (2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D51C3 Other taxes on holding gains (2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D51C Taxes on holding gains (3) 0

D51D Taxes on winnings from lottery or gambling 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D51E Other taxes on income n.e.c. 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D59 Other current taxes 0 16 13 15 19 19 19 20 3 0 0 0 0 0

D59A Current taxes on capital 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D59B Poll taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D59C Expenditure taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D59D Payments by households for licences 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D59E Taxes on international transactions 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D59F Other current taxes n.e.c. 0 16 13 15 19 19 19 20 3 0 0 0 0 0

D59FA Mootorsõiduki maks Tax on motor vehicle C T 0 16 13 15 18 18 19 20 3 0 0 0 0 0

D59FB Paadimaks Boat tax C T 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D59FC Loomapidamismaks Animal tax C 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D59FD Muud maksud Other taxes and fees KS M 0 0 0 0 M M M M M M M M M

D91 Capital Taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D91A Taxes on capital transfers 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D91B Capital levies 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D91C Other capital taxes n.e.c. 0 0 0 0 0 0 0 0 0 0 0 0 0 0

ODA TOTAL TAX RECEIPTS 10,391 12,890 16,088 17,983 18,000 19,339 21,333 24,386 27,528 30,619 35,661 43,110 52,682 51,328

D611 Actual social contributions 5,320 6,618 7,951 8,815 9,285 10,539 11,634 13,356 14,440 15,685 17,944 21,180 26,339 29,587

D6111 Employers' actual social contributions 5,230 6,513 7,826 8,680 9,143 10,354 11,474 12,816 13,881 15,066 17,250 20,568 25,578 28,728

D61111 Compulsory employers' actual social contributions 5,230 6,513 7,826 8,680 9,143 10,354 11,474 12,816 13,881 15,066 17,250 20,568 25,578 28,728

D61111A Pensionikindlustus (20%) Pension insurance (20%) Leyrs 2,991 3,907 4,690 5,321 5,590 6,387 7,051 7,803 8,724 9,651 11,122 13,437 16,767 18,927

D61111B Ravikindlustus (13%) Health insurance (13%) Leyrs 2,239 2,606 3,135 3,360 3,554 3,967 4,423 4,887 5,487 6,075 7,040 8,494 10,614 12,019

D61111C Eraldis kogumispensionideks (4%) (miinus) Allotment for funded pension (4%) (minus) Leyrs M M M M M M M -55 -530 -883 -1,167 -1,550 -2,036 -2,481

D61111D Tööandja töötuskindlustusmakse Employer's unemployment insurance payment Leyrs M M M M M M M 180 200 224 256 187 233 263

D61112 Voluntary employers' actual social contributions 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D6112 Employees' social contributions 0 0 0 0 0 0 0 356 375 420 480 346 433 488

D61121 Compulsory employees' social contributions 0 0 0 0 0 0 0 356 375 420 480 346 433 488

D61121A Töötajate töötuskindlustusmakse Employee's unemployment insurance payment Lees M M M M M M M 356 375 420 480 346 433 488

D61122 Voluntary employees' social contributions 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D6113 Social contributions by self- and non-employed persons 90 104 125 134 142 185 160 185 184 198 214 266 328 372

D61131 Compulsory social contributions by self- and non-employed persons 90 104 125 134 142 185 160 185 184 198 214 266 328 372

D61131A Mittepalgaliste töötajate ja mittetöötavate isikute sotsiaalmaksed Social contributions by self- and non-employed persons SPLIT 2 90 104 125 134 142 185 160 185 184 198 214 266 328 372

D61132 Voluntary social contributions by self- and non-employed persons 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D612 Arvestuslikud sotsiaalmaksed Imputed social contributions (4) 2 11 12 14 21 26 34 85 114 139 171 186 249 327

D995 Capital transfers from general government to relevant sectors representing taxes and 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995A Taxes on products assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995B Other taxes on production assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995C Taxes on income assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995D Other current taxes assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995E Employers' actual social contributions assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995F Employees' social contributions assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995G Social contributions by self- and unemployed persons assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995H Capital taxes assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

ODB TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS AFTER 15,711 19,507 24,039 26,798 27,285 29,878 32,967 37,743 41,968 46,304 53,605 64,290 79,021 80,915

ODC TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS (including imputed 15,713 19,519 24,051 26,812 27,306 29,904 33,001 37,828 42,081 46,443 53,775 64,476 79,270 81,241





(*) Essential information in "Explanatory notes"

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Finland (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)





Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D2 TAXES ON PRODUCTION AND IMPORTS 13,591 14,169 15,988 16,965 17,748 18,407 18,722 19,639 20,736 21,287 22,140 23,093 23,890 24,364

D21 Taxes on products 13,453 13,977 15,768 16,715 17,480 18,137 18,424 19,330 20,404 20,846 21,752 22,684 23,452 23,916

D211 Value added type taxes 7,621 7,996 9,143 9,700 10,137 10,869 11,118 11,680 12,455 12,949 13,658 14,418 15,054 15,478

D211A Arvonlisä- /Liikevaihtovero VAT/Turnover tax C 7,140 7,558 8,681 9,246 9,679 10,395 10,690 11,391 12,137 12,745 13,444 14,172 14,793 15,231

D211B EU:lle tilitetty arvonlisävero Value added tax C 481 438 463 454 457 474 427 289 318 204 214 246 261 247

D212 Taxes and duties on imports excluding VAT 212 166 158 144 128 121 118 101 102 127 149 175 199 205

D2121 Import duties 212 166 158 144 128 121 118 101 102 127 149 175 199 205

D2121B EU:lle tilitettävät tuonnin verot Custom duties, levies on agricultural products C 167 155 157 145 134 129 120 101 101 126 148 175 199 205

D2121A Tuontitulli Custom duties C 45 11 1 M M M M M M M M M M M

D2121C Muut verotulot Other taxes C 0 0 0 -1 -4 -8 -2 0 1 1 1 0 0 0

D2121D Takaisin maksetut verot Repayments C 0 0 0 0 -1 0 0 0 0 0 0 0 0 0

D2122 Taxes on imports, excluding VAT and import duties 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122A Levies on imported agricultural products 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122B Monetary compensatory amounts on imports 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122C Excise duties 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122D General sales taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122E Taxes on specific services 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122F Profits of import monopolies 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214 Taxes on products, except VAT and import taxes 5,619 5,815 6,467 6,871 7,215 7,146 7,188 7,549 7,847 7,770 7,945 8,091 8,199 8,233

D214A Excise duties and consumption taxes 4,357 4,546 5,090 5,372 5,731 5,620 5,679 5,984 6,199 5,971 5,971 6,098 6,019 6,214

D214AA Sokerimaksu Sugar levy C 6 10 8 8 8 9 7 5 3 4 6 1 1 1

D214AB Alkoholijuomavero Excise duty on alcoholic beverages C AT 1,196 1,183 1,210 1,211 1,258 1,239 1,295 1,348 1,363 1,030 967 994 1,016 1,114

D214AC Makeisvero Excise duty on confectionery C 26 26 28 30 29 M M M M M M M M M

D214AD Polttoainevero Excise duty on liquid fuels C E 2,010 2,071 2,434 2,508 2,662 2,582 2,672 2,804 2,832 2,904 2,874 2,932 2,907 3,219

D214AE Auto - (ja moottoripyörä) vero Excise duty on motor cars C T 452 607 708 885 1,029 1,059 922 1,023 1,207 1,235 1,277 1,304 1,217 1,016

D214AF Virvoitusjuomavero Excise duty on non-alcoholic beverages C 28 28 30 30 33 32 33 35 37 39 35 35 35 35

D214AG Tupakkavero Excise duty on tobacco C AT 532 506 540 564 580 561 599 604 593 598 613 619 622 627

D214AH Eräiden juomapakkausten valmistusvero Excise on certain beverage packages C P M M M M M M M M M M 22 31 41 15

D214AI Öljysuojamaksu Oil damage levy C P 6 5 6 6 6 5 5 6 9 10 8 8 8 8

D214AJ Öljyjätemaksu Oil waste levy C P 3 3 3 3 3 3 3 4 3 3 3 3 4 4

D214AK Tuoteverojen viivästysseuraamukset Penalties for late payments of taxes C 2 2 4 3 2 -1 1 5 3 1 3 1 2 4

D214AL Apteekkimaksut Pharmacy levy C 60 66 72 76 80 86 94 104 108 110 117 121 116 123

D214AM Takaisin maksetut verot Repayments C -4 -2 -1 -1 -7 -2 -1 -3 -9 -11 -3 -1 0 -1

D214AN Varmuusvarastointimaksu Stock-building levies on liquid fuels C E 40 40 48 50 49 46 48 50 50 48 49 50 50 49

D214B Stamp taxes 331 351 126 25 -3 -20 2 2 0 0 0 0 0 0

D214BA Leimavero Stamp duties KS 331 351 126 25 -3 -20 2 2 M M M M M M

D214C Taxes on financial and capital transactions 0 0 297 463 411 421 331 340 337 429 554 549 698 483

D214CA Varainsiirtovero Transfer tax KS M M 297 463 411 421 331 340 337 429 554 549 698 483

D214D Car registration taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214E Taxes on entertainment 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214F Taxes on lotteries, gambling and betting 554 617 672 714 763 783 815 843 894 913 929 928 943 968

D214FA Veikkauksen ja raha-arpajaisten voittovarat Central governments share of Oy Veikkaus Ab's and money-lotteries' profit C 275 290 323 348 366 379 377 356 370 376 385 397 398 408

D214FB Raha-automaattiyhdistyksen voittovarat Revenue from RAY (The Finnish Slot Machine Assosiation) C 223 265 282 292 322 325 346 377 401 406 415 397 409 421

D214FC Arpajaisvero Tax on lottery prizes C 56 62 67 74 76 80 92 110 123 131 129 134 136 139

D214G Taxes on insurance premiums 267 272 281 299 318 343 361 380 403 435 472 495 517 544

D214GA Palosuojamaksu Tax on fire insurance C 7 6 6 6 6 6 6 7 7 7 8 8 8 8

D214GB Vakuutusmaksuvero Tax on insurance premiums C 261 266 275 293 312 337 355 374 396 428 464 487 509 536

D214H Other taxes on specific services 96 0 0 0 0 0 0 0 13 16 15 18 18 21

D214HA Ratavero Rail tax C T M M M M M M M M 13 16 15 18 18 21

D214HB Televero Telecommunications tax C 96 M M M M M M M M M M M M M

D214I General sales or turnover taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214J Profits of fiscal monopolies 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214K Export duties and monetary comp. amounts on exports 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214L Other taxes on products n.e.c. 13 28 0 -2 -4 -1 0 0 1 6 4 3 4 3

D214LA Muut verot Other taxes C 13 28 0 -2 -4 -1 0 0 1 6 4 3 4 3

D29 Other taxes on production 138 192 220 250 269 270 298 310 332 441 388 409 438 448

D29A Taxes on land, buildings or other structures 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D29B Taxes on the use of fixed assets 138 184 198 218 234 236 266 277 290 394 330 349 377 391

D29BA Muiden tuotantoverojen viivästysseuraamukset Penalties for late payments of taxes KS 0 0 1 1 1 1 1 2 1 2 2 2 3 2

D29BB Markkinatuottajien osuus moottoriajoneuvoverosta Tax on motor vehicles paid by enterprises KS T 108 151 159 169 179 174 201 210 222 0 0 0 0 0

D29BC Markkinatuottajien osuus ajoneuvoverosta User charge on passenger vehicles paid by enterprises KS T 29 34 39 48 54 61 64 65 67 392 328 347 374 389

D29C Total wage bill and payroll taxes 1 1 1 1 1 1 1 1 1 1 1 1 1 1

D29CA Lästimaksut Seamens welfare and rescue levy Leyrs 1 1 1 1 1 1 1 1 1 1 1 1 1 1

D29D Taxes on international transactions 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D29E Business and professional licences 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D29F Taxes on pollution 0 7 21 31 34 33 31 32 41 42 53 55 56 52

D29FA Jätevero Tax on waste C P M 7 21 31 34 33 31 32 41 42 53 55 56 52

D29G Under-compensation of VAT (flat rate system) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D29H Other taxes on production n.e.c. 0 0 0 0 0 0 0 0 0 4 4 4 4 4

D29HA Ydinenergian tutkimusmaksu Nuclear energy research levy C E M M M M M M M M M 4 4 4 4 4

D5 CURRENT TAXES ON INCOME, WEALTH, ETC. 16,578 18,766 19,784 21,989 22,647 27,887 26,447 27,054 25,885 26,666 27,606 28,736 31,526 32,321

D51 Taxes on income 15,930 18,106 19,118 21,291 21,855 26,950 25,520 26,105 24,916 25,589 26,518 27,704 30,415 31,130

D51M Taxes on individual or household income including holding gains 13,639 15,256 15,325 16,195 16,511 19,118 19,627 20,058 19,905 20,177 21,211 22,038 23,396 24,596

D51MA Korkotulojen lähdevero Duty on interests SPLIT 1 207 215 168 115 94 92 218 268 216 170 164 175 254 432

D51MB Kotitalouksien tulovero (valtion) Income tax of households SPLIT 1 5,113 6,110 6,467 6,923 6,872 9,036 8,280 8,047 7,838 8,026 8,627 8,628 9,086 9,039

D51MC Kotitalouksien tulovero (kunnallisvero) Municipal tax of households SPLIT 1 8,320 8,931 8,689 9,157 9,545 9,990 11,129 11,743 11,851 11,981 12,420 13,235 14,056 15,125

D51A Taxes on individual or household income excluding holding gains (2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D51C1 Taxes on individual or household holding gains (2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D51O TAXES ON PRODUCTION AND IMPORTS including holding gains

Taxes on the income or profits of corporations 2,212 2,784 3,743 5,045 5,296 7,792 5,835 5,988 4,952 5,357 5,248 5,615 6,962 6,471

D51OA Yhteisöjen kirkollisvero Church tax of corporations KIC 74 94 125 157 116 134 96 102 86 97 101 108 123 114

D51OB Yhteisöjen tulovero (valtion osuus) Income tax of corporations KIC 1,144 1,440 1,947 2,770 3,077 4,758 3,690 4,516 3,869 4,176 3,993 4,260 5,298 4,922

D51OC Yhteisöjen tulovero (kuntien osuus) Municipal corporation tax KIC 994 1,250 1,671 2,118 2,103 2,900 2,049 1,370 997 1,084 1,154 1,247 1,541 1,435

D51B Taxes on the income or profits of corporations excluding holding gains (2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D51C2 Taxes on holding gains of corporations (2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D51C3 Other taxes on holding gains (2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D51D Taxes on winnings from lottery or gambling 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D51E Other taxes on income n.e.c. 79 66 50 51 47 40 58 59 59 55 59 51 57 63

D51EA Verojen viivästysseuraamukset, VH:n osuus Penalties of late payments of taxes KIH 79 66 50 51 47 40 58 59 59 55 59 51 57 63

D59 Other current taxes 648 660 667 698 792 937 927 949 969 1,077 1,088 1,032 1,111 1,191

D59A Current taxes on capital 477 482 489 519 609 749 732 747 760 801 854 785 850 914

D59AA Katumaksu/Kiinteistövero Tax on real-estate KS 441 434 437 460 522 569 605 634 661 684 725 785 850 914

D59AB Varallisuusvero Wealth tax KS 35 47 52 59 87 179 128 113 99 117 129 M M M

D59B Poll taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D59C Expenditure taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D59D Payments by households for licences 171 179 177 179 183 188 194 202 209 276 234 247 261 277

D59DA Metsästys - ja kalastuslupamaksut Hunting and fishing licences C P 15 15 14 14 15 17 18 20 20 20 19 20 17 24

D59DB Muiden välittömien verojen viivästysseuraamukset Penalties for late payments of taxes C 0 0 1 1 1 1 1 2 1 2 2 2 3 2

D59DC Koiravero Tax on dogs C 6 5 5 5 5 5 4 4 4 4 4 4 3 3

D59DD Osuus moottoriajoneuvoverosta Tax on motor vehicles paid by households C T 4 6 6 6 7 6 8 8 8 0 0 0 0 0

D59DE Osuus ajoneuvoverosta User charge on passenger vehicles paid by households C T 147 153 151 153 155 159 163 168 176 250 209 221 238 248

D59E Taxes on international transactions 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D59F Other current taxes n.e.c. 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D91 Capital Taxes 167 219 245 284 321 368 385 452 411 472 486 505 459 651

D91A Taxes on capital transfers 167 219 245 284 321 368 385 452 411 472 486 505 459 651

D91AA Perintö - ja lahjavero Inheritance and gift tax KS 167 219 245 284 321 368 385 452 411 472 486 505 459 651

D91B Capital levies 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D91C Other capital taxes n.e.c. 0 0 0 0 0 0 0 0 0 0 0 0 0 0

ODA TOTAL TAX RECEIPTS 30,336 33,154 36,018 39,238 40,717 46,662 45,553 47,145 47,032 48,425 50,232 52,334 55,875 57,336

D611 Actual social contributions 13,886 13,832 14,110 15,065 15,797 15,991 17,015 17,272 17,376 17,991 19,117 20,510 21,618 22,527

D6111 Employers' actual social contributions 9,630 9,698 9,972 10,927 11,523 11,643 12,575 12,876 12,961 13,462 14,179 14,876 15,758 16,722

D61111 Compulsory employers' actual social contributions 9,472 9,546 9,808 10,748 11,337 11,571 12,503 12,807 12,904 13,407 14,127 14,829 15,715 16,681

D61111A TaEL, työnantaja Artists and special groups employment pension insurance, employer Leyrs 10 11 16 30 47 60 60 67 73 0 0 0 0 0

D61111B TEL-perus, työnantaja Employees' basic pension insurance, employer Leyrs 3,372 3,638 3,868 4,249 4,636 4,585 5,280 5,617 5,583 6,271 6,532 6,957 7,439 8,108

D61111C Ryhmähenkivakuutus, työnantaja Employees' group life insurance, employer Leyrs 5 5 6 5 6 5 6 6 5 6 6 5 5 5

D61111D KiEL, työnantaja Evangelical-Lutheran Church employment pension insurance, employer Leyrs 70 72 77 79 79 85 89 93 97 101 104 104 119 127

D61111E Ryhmähenki - ja tapaturmavakuutus, työnantaja Group life - and accident insurance, employer Leyrs 25 19 15 M M M M M M M M M M M

D61111F KVTEL, työnantaja Local government employment pension insurance, employer Leyrs 1,427 1,574 1,661 1,743 1,807 1,911 2,077 2,222 2,355 2,511 2,707 2,832 3,019 3,226

D61111G MEL, työnantaja Maritime employment pension insurance, employer Leyrs 20 21 26 24 26 25 25 25 27 26 28 28 28 29

D61111H Keva, työnantaja National pension insurance, employer Leyrs 1,222 1,307 1,289 1,507 1,480 1,566 1,549 1,342 1,315 1,351 1,386 1,273 1,331 1,076

D61111I Eläkevastuurahasto, työnantaja Pension liability fund, employer Leyrs 27 32 22 26 13 12 14 19 30 32 21 43 40 43

D61111J LEL, työnantaja Short term employment pension insurance, employer Leyrs 215 218 230 276 312 336 354 364 380 0 0 0 0 0

D61111K Sava, työnantaja Sickness insurance, employer Leyrs 734 777 700 755 782 839 881 893 949 979 1,026 1,092 1,142 1,407

D61111L VEL, työnantaja State employment pension insurance, employer Leyrs 806 747 758 883 936 1,003 1,044 1,139 1,149 1,151 1,163 1,203 1,246 1,317

D61111M Työttomyysvakuutus, työnantaja Unemployment insurance, employer Leyrs 1,539 1,124 1,139 1,171 1,214 1,143 1,124 1,020 941 979 1,154 1,292 1,346 1,343

D61112 Voluntary employers' actual social contributions 158 152 164 179 186 72 72 69 57 55 52 47 43 41

D61112A Vapaaehtoinen eläketurva, työnantaja Employees' supplementary pension insurance 56 52 49 49 55 45 42 43 37 35 32 26 22 20

D61112B Muu eläketurva Other pension security 80 77 93 105 104 M M M M M M M M M

D61112C Sairauskassat, työnantaja Sickness funds, employer 22 23 23 25 27 27 30 26 20 20 20 21 21 21

D6112 Employees' social contributions 2,745 2,768 2,767 2,891 3,013 3,087 3,186 3,175 3,229 3,345 3,649 4,079 4,240 4,208

D61121 Compulsory employees' social contributions 2,536 2,578 2,589 2,720 2,847 2,926 3,027 3,016 3,067 3,177 3,473 3,898 4,056 4,028

D61121A TaEL, työntekijä Artists and special groups, insured Lees 4 4 6 14 19 17 21 23 26 0 0 0 0 0

D61121B TEL-perus, työntekijä Employees' basic pension insurance, insured Lees 666 768 863 983 1,073 1,317 1,429 1,487 1,549 1,701 1,841 1,933 2,022 2,062

D61121C KiEL, työntekijä Evangelical-Lutheran Church employment pension insurance, insured Lees 10 11 12 14 14 15 15 15 17 17 19 19 21 22

D61121D KVTEL, työntekijä Local government employment pension insurance, insured Lees 283 330 367 384 396 414 420 434 477 501 516 543 576 585

D61121E MEL, työntekijä Maritime employment pension insurance, insured Lees 20 21 22 25 26 25 25 25 27 26 28 28 27 29

D61121F Keva, työntekijä National pension insurance, employees Lees 134 22 9 1 17 2 0 0 0 0 0 0 0

D61121G Eläkevastuurahasto, työntekijä Pension liability fund, insured Lees 5 5 6 6 6 6 6 7 7 7 8 8 8 8

D61121H LEL, työntekijä Short term employment pension insurance, insured Lees 48 55 65 77 84 87 91 92 99 0 0 0 0 0

D61121I Sava, työntekijä Sickness insurance, employees Lees 528 600 468 430 419 359 444 487 495 515 467 722 731 791

D61121J VEL, työntekijä State employment pension insurance, insured Lees 193 200 212 230 235 239 238 242 262 273 301 288 296 291

D61121K Työttömyysvakuutus, työntekijä Unemployment insurance, insured Lees 646 561 559 556 559 446 337 204 108 137 293 357 375 240

D61122 Voluntary employees' social contributions 209 190 178 172 166 161 159 159 162 168 176 181 184 180

D61122A Hautaus - ja eroavustuskassat Funeral and divorce assistance funds 2 2 2 2 2 2 2 2 2 2 2 2 2 2

D61122B Sairauskassat, työntekijä Sickness funds, insured 33 34 34 36 37 38 41 42 45 45 46 48 49 48

D61122C Työttömyyskassat, työntekijä Unemployment funds 174 154 142 133 126 121 116 114 115 121 128 131 133 130

D6113 Social contributions by self- and non-employed persons 1,511 1,366 1,370 1,247 1,261 1,262 1,254 1,221 1,186 1,184 1,289 1,555 1,620 1,597

D61131 Compulsory social contributions by self- and non-employed persons 1,509 1,363 1,368 1,244 1,258 1,259 1,251 1,219 1,184 1,182 1,288 1,554 1,619 1,597

D61131A YEL-perus, vakuutettu Entrepreneurs basic pension insurance, insured SPLIT 2 352 357 379 408 429 442 475 507 540 557 584 616 659 691

D61131B MyEL, vakuutettu Farmers' pension insurance, insured SPLIT 2 109 128 134 142 138 134 137 143 144 150 155 154 158 157

D61131C Keva, yrittäjät National pension insurance, entrepreneurs SPLIT 2 212 31 16 1 27 5 M M M M M M M M

D61131D Sava, yrittäjät Sickness insurance, entrepreneurs SPLIT 2 836 848 839 692 664 678 639 569 500 475 549 784 802 749

D61132 Voluntary social contributions by self- and non-employed persons 2 2 3 3 3 3 3 2 2 2 1 1 1 0

D61132A YEL-lisäeläke Entrepreneurs supplementary pension 2 2 3 3 3 3 3 2 2 2 1 1 1 0

D612 Imputed social contributions (4) 219 218 219 115 72 30

D995

Capital transfers from general government to relevant sectors representing taxes and social

contributions assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995A Taxes on products assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995B Other taxes on production assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995C Taxes on income assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995D Other current taxes assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995E Employers' actual social contributions assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995F Employees' social contributions assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995G Social contributions by self- and unemployed persons assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995H Capital taxes assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

ODB TAXES ON PRODUCTION AND IMPORTS



TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS AFTER DEDUCTION OF

AMOUNTS ASSESSED BUT UNLIKELY TO BE COLLECTED 44,222 46,986 50,128 54,304 56,514 62,654 62,568 64,416 64,408 66,416 69,349 72,844 77,493 79,863

ODC





TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS (including imputed social

contributions) AFTER DEDUCTION OF AMOUNTS ASSESSED BUT UNLIKELY TO BE COLLECTED 44,441 47,204 50,346 54,418 56,586 62,684 62,568 64,416 64,408 66,416 69,349 72,844 77,493 79,863





(*) Essential information in "Explanatory notes"

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: France (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)



Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D2 TAXES ON PRODUCTION AND IMPORTS 191,710 203,210 209,860 217,531 224,392 228,071 230,395 238,305 243,700 257,913 270,015 280,223 290,265 293,021

D21 Taxes on products 141,905 149,602 154,357 159,867 165,412 167,926 169,383 175,122 178,721 188,510 196,336 204,161 209,350 210,104

D211 Value added type taxes 88,303 95,121 97,932 100,625 104,695 105,887 107,465 109,353 112,460 119,294 125,768 131,027 135,782 136,838

D211A TVA C

D212 Taxes and duties on imports excluding VAT 1,726 1,487 1,671 1,574 1,572 1,761 1,698 1,590 1,554 1,688 1,962 1,774 2,043 1,983

D2121 Import duties 1,676 1,473 1,654 1,560 1,559 1,750 1,686 1,573 1,542 1,676 1,951 1,762 2,032 1,972

D2121A Amendes et confiscations C

D2121B Droits d importation C

D2121C Octroi de mer C

D2121D Recettes non fiscales (tableau 500) et calage ACCT C

D2122 Taxes on imports, excluding VAT and import duties 50 14 17 14 13 11 12 17 12 12 11 12 11 11

D2122A Levies on imported agricultural products

D2122B 37 1 5 1 1 1 6 1 1

D2122BA Prelevements et taxes compensatoires a l importation C

D2122C 13 13 12 13 12 11 11 11 11 11 11 12 11 11

D2122CA Partie ligne 301. Taxe de protection sanitaire marche des viandes C

D2122CB Recettes diverses des receveurs des douanes C

D2122D

D2122E

D2122F

D214 Taxes on products, except VAT and import taxes 51,876 52,994 54,754 57,668 59,145 60,278 60,220 64,179 64,707 67,528 68,606 71,360 71,525 71,283

D214A Excise duties and consumption taxes 33,331 33,880 34,588 36,091 37,088 37,666 37,314 40,146 39,689 38,446 37,916 41,373 37,965 38,500

D214AA Autres taxes interieures C

D214AB 902.12 - Fonds de soutien aux hydrocarbures - redevances C E

D214AC Autres taxes sur les hydrocarbures C E

D214AD ADEME ou Institut francais du petrole C T

D214AE Institut francais du petrole C E

D214AF AEME - C P

D214AG TGAP C P

D214AH Taxe sur les carburants C E

D214AI Autres taxes sur les produits alimentaires C

D214AJ Octroi de mer C

D214AK Taxe interieure sur les produits petroliers C E

D214AL Taxe pour le fond du service public de production d'électricité C E

D214AM Taxe sur le captage, le traitement et la distribution d'eau C P

D214AN Taxes pharmaceutiques C

D214AO Taxes sur l'élevage C

D214AP Taxes sur les boissons C AT

D214AQ NSAL - Taxe sur les alcools C AT

D214AR Taxes sur les produits agricoles et de la pêche C P

D214AS TOTAL ANDA agriculture C AT

D214AT droit de licences sur la remuneration des debitants de tabacs C AT

D214AU Taxes tabacs C AT

D214AV CRPCEN - Participation des compagnies d assurance C

D214AW MINES -Taxe additionnelle assurance automobile C

D214AX MSA - Taxe additionnelle assurance auto C T

D214AY Taxe ANDA Vin C AT

D214AZ SNCF - Taxe additionnelle assurance automobile C T

D214B Stamp taxes

D214C Taxes on financial and capital transactions 4,518 4,211 5,220 6,297 6,119 6,305 6,210 6,696 7,265 8,369 9,433 10,747 11,400 10,416

D214CA Droits d enregistrement (taxe addi.) KS

D214CB Impot sur les operations traitees dans les bourses de valeurs KS

D214CC Taxe sur la valeur ajoutee (TVA sur terrains) KS

D214D

D214E Taxes on entertainment 407 444 507 579 629 675 738 772 784 834 825 855 884 858

D214EA Taxe sur le ski de fond C

D214EB Taxe sur les spectacles C

D214EC 902.10 - Industrie cinematographique C

D214ED Cinema, audiovisuel et expression radiophonique locale C

D214F Taxes on lotteries, gambling and betting 2,057 2,101 2,160 2,245 2,234 2,541 2,731 2,998 3,011 3,287 3,386 3,336 3,728 3,580

D214FA Produits de la loterie nationale et du loto C

D214FB Taxes sur les jeux de la FDJ C

D214FC Taxes sur les jeux des casinos C

D214FD Taxes sur les paris hippiques C

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D214G TAXES ON PRODUCTION AND IMPORTS

Taxes on insurance premiums 1,369 1,422 1,291 1,321 1,368 1,625 2,796 3,312 3,910 1,731 1,856 1,954 1,908 1,776

D214GA Contribution au financement de la CMU C

D214GB Cotisations sur primes d assurances C

D214GC Taxe additionnelle assurance automobile C T

D214GD CNAM - Taxe additionnelle assurance automobile C

D214GE MINES -Taxe additionnelle assurance automobile C

D214GF Taxe speciale sur conventions d assurance C

D214GG CRPCEN - Participation des compagnies d assurance C

D214GH MSA - Taxe additionnelle assurance auto C T

D214H Other taxes on specific services 9,350 10,099 10,134 10,335 10,853 10,652 9,643 9,473 8,882 11,625 11,657 12,106 12,262 12,658

D214HA Droit de bail KS

D214HB Fonds pour le logement des personnes en difficultes C

D214HC Impot sur energie electrique C E

D214HD Produit de la taxe sur les concessionnaires d autoroutes C T

D214HE Taxe de sejour C

D214HF Taxe remontees mecaniques C

D214HG Taxe speciale sur la publicite televisee C

D214HH Taxe sur energie hydraulique C E

D214HI Taxe sur les transports (Corse) C T

D214HJ Taxes Agences AFB C P

D214HK Taxes sur la construction C

D214HL Taxes sur la publicité C

D214HM Taxe sur les emplacements publicitaires C

D214HN Taxes sur le transport aérien C T

D214HO Taxe de l aviation civile C T

D214HP Taxe de securite et surete C

D214HQ Prod. de la taxe /titulaires d ouvrages hydroelectriques concedes C E

D214HR Produit de la taxe sur les titulaires d ouvrages hydroelectriques concedes C E

D214HS Conventions et actes civils entre societes KS

D214HT Taxes sur les services profesionnels hors droits de mutations C

D214HU Taxes sur syndicats d energie C E

D214HV Cinema, audiovisuel et expression radiophonique locale C

D214HW Taxe speciale sur conventions d assurance C

D214I General sales or turnover taxes 5 6 7 11 15 42 43 31 334 43 355 96 49 295

D214IA Taxes pharmaceutiques C

D214J

D214K

D214L Other taxes on products n.e.c. 839 831 847 789 839 772 745 751 832 3,193 3,178 893 3,329 3,200

D214LA Autres taxes sur les hydrocarbures C E

D214LB BARREAUX - Droits de plaidoirie C

D214LC FACE C

D214LD Recettes diverses C

D214LE Taxe au profit du Fond national du livre C

D214LF Taxes funeraires C

D214LG Taxes sur la bijouterie C

D214LH Taxes sur les boissons C AT

D29 Other taxes on production 49,805 53,608 55,503 57,664 58,980 60,145 61,012 63,183 64,979 69,403 73,679 76,062 80,915 82,917

D29A Taxes on land, buildings or other structures 31,510 33,982 34,750 37,299 37,465 38,056 38,328 38,799 39,824 42,273 44,816 46,289 48,608 49,244

D29AA Chambres d agriculture (partie) KS

D29AB Cotisation minim. taxes profession. KS

D29AC Foncier bati KS

D29AD Foncier non bati (partie) KS

D29AE Produit de l imposition Chambres de commerce KS

D29AF Reversement a l Etat de la TACA KS

D29AG Taxe professionnelle (TP) KS

D29AH Taxe sur la creation de bureaux en IDF KS

D29AI TF et TP La poste et France Telecom KS

D29AJ Autres taxes sur les terrains, construction et autres structures KS

D29B Taxes on the use of fixed assets 1,264 1,329 1,229 1,321 1,431 1,567 1,461 1,491 1,444 1,487 1,569 1,886 1,901 1,861

D29BA Fonds national des abattoirs KS P

D29BB Materiel aerien KS T

D29BC produit de la taxe sur certaines depenses publicitaires KS

D29BD Taxe sur les transports (Corse) KS T

D29BE Developpement agricole et rural KS

D29BF Taxe speciale sur vehicules routiers (t. a l essieu) KS T

D29BG Taxe sur les cartes grises KS T

D29BH Taxe sur les vehicules a moteur payees par les prod. KS T

D29BI Contrats de transports KS T

D29BJ FOREC - Taxe sur les vehicules de tourisme des societes KS T

D29BK Taxe sur les vehicules de tourisme des societes KS T

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D29C TAXES ONbill and payroll taxes IMPORTS

Total wage PRODUCTION AND 13,422 14,062 15,049 14,486 14,965 15,609 15,425 16,789 17,464 18,918 20,483 21,314 23,026 24,448

D29CA AGS Leyrs

D29CB CNSA Leyrs

D29CC contribution developpement apprentissage Leyrs

D29CD Contribution patronale sur les stock-options (LFSS 2008) Leyrs

D29CE Contribution UESL Leyrs

D29CF FNAL Leyrs

D29CG FNDMA Leyrs

D29CH Prod.de la construc. des organismes collect. Leyrs

D29CI Taxe sur les contributions patronales au financement de la prevoyance complementaire Leyrs

D29CJ Taxe sur les salaires Leyrs

D29CK Versement transports Leyrs T

D29CL Versements entreprises industrielles FNE Leyrs

D29CM Autres taxes Leyrs

D29CN Reversement BG diverses ressources Leyrs

D29CO Contribution patronale sur les stock-options Leyrs

D29D Taxes on international transactions

D29E Business and professional licences 144 135 134 138 142 141 139 136 112 228 215 151 154 106

D29EA INPI KS

D29EB License des débits de boissons KS

D29F Taxes on pollution 527 579 139 206 157 179 206 257 215 214 477 320 306 156

D29FA AFB C P

D29FB Autres taxes sur la pollution C P

D29FC FOREC - Taxe sur les activites polluantes C P

D29FD Taxe perçue au profit de l ADEME C P

D29FE TGAP C P

D29G Under-compensation of VAT (flat rate system) 361 391 376 351 344 346 357 364 335 318 328 330 386 386

D29GA Sous-compensation agriculture C

D29H Other taxes on production n.e.c. 2,577 3,130 3,826 3,863 4,476 4,247 5,096 5,347 5,585 5,965 5,791 5,772 6,534 6,716

D29HA C3S KS

D29HB Contribution des institutions financieres KS

D29HC Reversement BG diverses ressources KS

D29HD TVA sur subventions KS

D29HE Autres taxes KS

D29HF TGAP KS

D5 CURRENT TAXES ON INCOME, WEALTH, ETC. 96,453 105,766 116,588 150,515 163,636 173,140 181,859 175,106 174,174 184,315 194,667 211,538 216,481 223,066

D51 Taxes on income 84,064 92,423 102,943 136,449 148,917 160,775 168,991 161,744 160,349 169,663 178,690 194,010 197,569 203,703

D51M Taxes on individual or household income including holding gains 62,812 67,228 74,007 105,493 112,492 120,511 123,198 122,282 126,303 130,709 138,797 141,627 142,094 149,279

D51MA Avoir fiscal utilise (positif) SPLIT 1

D51MB Contribution depenses de publicite et autres - CNAM

D51MC Contribution sociale sur les benefices des societes KIC

D51MD CRDS

D51ME CSG

D51MF Fonds de solidarite contribution des fonctionnaires SPLIT 1

D51MG Impot sur le revenu SPLIT 1

D51MH PRCM (prelevements sur capitaux mobiliers) SPLIT 1

D51MI Prelevement sur bons anonymes SPLIT 1

D51MJ Prélèvements social de 2 % sur le revenu du capital KIH

D51MK 2% Fonds de solidarite vieillesse SPLIT 1

D51ML FRR - Prelevement social KIH

D51MM CNSA - CSG

D51MN CNSA - Jour ferie supprime SPLIT 1

D51MO Taxe au profit du CNDS C

(D51MB+D51MD+ D51ME+D51MM) split to KIH KIH

(D51MB+D51MD+ D51ME+D51MM) split to Lees Lees

D51A 62,812 67,228 74,007 105,493 112,492 120,511 123,198 122,282 126,303 130,709 138,797 141,627 142,094 149,279

D51AA Avoir fiscal utilise (positif)

D51AB Contribution depenses de publicite et autres - CNAM

D51AC Contribution sociale sur les benefices des societes

D51AD CRDS

D51AE CSG

D51AF Fonds de solidarite contribution des fonctionnaires

D51AG Impot sur le revenu

D51AH PRCM (prelevements sur capitaux mobiliers)

D51AI Prelevement sur bons anonymes

D51AJ Prélèvements social de 2 % sur le revenu du capital

D51AK 2% Fonds de solidarite vieillesse

D51AL FRR - Prelevement social

D51AM CNSA - CSG

D51AN CNSA - Jour ferie supprime

D51AO Taxe au profit du CNDS

D51C1

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D51O TAXES ON PRODUCTION AND corporations including holding gains

Taxes on the income or profits of IMPORTS 21,222 25,158 28,901 30,922 36,387 40,226 45,751 39,449 34,044 38,952 39,885 52,375 55,466 54,415

D51OA Avoir fiscal distribue (negatif) KIC

D51OB Avoir fiscal utilise (positif) KIC

D51OC Contribution de la CDC a l impot sur les societes KIC

D51OD Cotisation de prevoyance KIC

D51OE CSBS KIC

D51OF Frais de poursuite KIC

D51OG Impot forfaitaire annuel KIC

D51OH Impots sur le secteur médical KIC

D51OI Impots sur les societes i.c majoration et frais de poursuite KIC

D51OJ PRCM (prelevements sur capitaux mobiliers) KIC

D51OK Precompte sur benefices distribues KIC

D51OL Retenue sur les benefices non commerciaux KIC

D51OM Charbonnages de France KIC E

D51ON Prelevement entreprises assurances KIC

D51OO Prelevement sur les benefices de la construction immobiliere KIC

D51OP Prelevements sur excedent des entreprises petrolieres KIC E

D51B 21,222 25,158 28,901 30,922 36,387 40,226 45,751 39,449 34,044 38,952 39,885 52,375 55,466 54,415

D51BA Avoir fiscal distribue (negatif)

D51BB Avoir fiscal utilise (positif)

D51BC Contribution de la CDC a l impot sur les societes

D51BD Cotisation de prevoyance

D51BE CSBS

D51BF Frais de poursuite

D51BG Impot forfaitaire annuel

D51BH Impots sur le secteur médical

D51BI Impots sur les societes i.c majoration et frais de poursuite

D51BJ PRCM (prelevements sur capitaux mobiliers)

D51BK Precompte sur benefices distribues

D51BL Retenue sur les benefices non commerciaux

D51BM Charbonnages de France

D51BN Prelevement entreprises assurances

D51BO Prelevement sur les benefices de la construction immobiliere

D51BP Prelevements sur excedent des entreprises petrolieres

D51C2

D51C3

D51C

D51D

D51E Other taxes on income n.e.c. 30 37 35 34 38 38 42 13 2 2 8 8 9 9

D51EA Autres taxes sur le revenu C

D59 Other current taxes 12,389 13,343 13,645 14,066 14,719 12,365 12,868 13,362 13,825 14,652 15,977 17,528 18,912 19,363

D59A Current taxes on capital 9,614 10,386 10,963 11,378 11,994 11,118 11,717 12,121 12,625 13,427 14,633 16,005 17,312 17,746

D59AA Chambres d agriculture (partie) KS

D59AB Impot de solidarite sur la fortune KS

D59AC Taxe d habitation

Split to KS KS

Split to C C

D59AD Taxe sur le foncier non bati (partie) KS

D59AE Taxe sur le foncier non bati (partie) KS

D59AF Autres impots KS

D59B

D59C

D59D Payments by households for licences 2,745 2,905 2,524 2,618 2,702 1,224 1,130 1,202 1,142 1,183 1,298 1,466 1,551 1,574

D59DA Cartes grises (partie) C T

D59DB Taxe sur vehicules (partie) C T

D59E

D59F Other current taxes n.e.c. 30 52 158 70 23 23 21 39 58 42 46 57 49 43

D59FA Autres impots C

D91 Capital Taxes 4,261 4,842 6,094 5,594 6,563 6,907 7,314 7,152 7,374 8,610 9,006 8,346 8,910 7,902

D91A Taxes on capital transfers 4,174 4,751 6,005 5,504 6,480 6,827 7,237 6,898 7,183 8,540 8,930 8,277 8,851 7,787

D91AA Mutations a titre gratuit KS

D91B 1 1 165 100

D91BA Prelevement exceptionnel sur les entreprises d assurances KS

D91BB Unigrains KS

D91C 87 91 89 90 82 80 76 89 91 70 76 69 59 115

D91CA Recettes diverses et penalites KS

ODA TOTAL TAX RECEIPTS 292,424 313,818 332,542 373,640 394,591 408,118 419,568 420,563 425,248 450,838 473,688 500,107 515,656 523,989

D611 Actual social contributions 221,738 228,492 229,930 212,746 223,006 231,857 241,208 250,318 260,884 269,053 281,093 296,462 307,030 314,891

D6111 Employers' actual social contributions 136,293 138,768 143,120 147,325 154,296 159,461 165,096 171,015 177,535 182,727 189,925 200,548 207,780 214,001

D61111 Compulsory employers' actual social contributions 136,293 138,768 143,120 147,325 154,296 159,461 165,096 171,015 177,535 182,727 189,925 200,548 207,780 214,001

D61111A Leyrs

D61112 Voluntary employers' actual social contributions M M M M M M M M M M M M M M

D6112 Employees' social contributions 69,166 71,417 68,793 52,012 54,721 57,519 59,822 62,693 65,276 67,188 70,140 74,135 77,056 77,855

D61121 Compulsory employees' social contributions 69,166 71,417 68,793 52,012 54,721 57,519 59,822 62,693 65,276 67,188 70,140 74,135 77,056 77,855

D61121A Lees

D61122 Voluntary employees' social contributions M M M M M M M M M M M M M M

D6113 Social contributions by self- and non-employed persons 16,279 18,307 18,017 13,409 13,989 14,877 16,290 16,610 18,073 19,138 21,028 21,779 22,194 23,035

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D61131 TAXES ON PRODUCTION AND IMPORTS non-employed persons

Compulsory social contributions by self- and 16,279 18,307 18,017 13,409 13,989 14,877 16,290 16,610 18,073 19,138 21,028 21,779 22,194 23,035

D61131A SPLIT 2

D61132 Voluntary social contributions by self- and non-employed persons M M M M M M M M M M M M M M

D612 Imputed social contributions (4)

Capital transfers from general government to relevant sectors

D995 representing taxes and social contributions assessed but unlikely to

D995A Taxes on products assessed but unlikely to be collected (5) L L L L L L L L L L L L L L

D995B Other taxes on production assessed but unlikely to be collected (5) L L L L L L L L L L L L L L

D995C Taxes on income assessed but unlikely to be collected (5) L L L L L L L L L L L L L L

D995D Other current taxes assessed but unlikely to be collected (5) L L L L L L L L L L L L L L

D995E Employers' actual social contributions assessed but unlikely to be collected (5) L L L L L L L L L L L L L L

D995F Employees' social contributions assessed but unlikely to be collected (5) L L L L L L L L L L L L L L

D995G Social contributions by self- and unemployed persons assessed but unlikely to be collected (5) L L L L L L L L L L L L L L

D995H TOTAL RECEIPTS FROM unlikely to be collected (5)

Capital taxes assessed but TAXES AND SOCIAL CONTRIBUTIONS L L L L L L L L L L L L L L

ODB AFTER DEDUCTION OF AMOUNTS ASSESSED BUT UNLIKELY

TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS 510,263 538,919 559,343 582,192 614,206 635,987 655,698 667,777 684,223 716,964 753,049 793,465 818,279 834,349

ODC (including imputed social contributions) AFTER DEDUCTION OF 531,102 561,463 582,732 606,235 639,119 661,989 682,440 695,718 713,635 747,116 784,264 825,412 851,460 868,933





(*) Essential information in "Explanatory notes"

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Germany (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)





Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) function Environmental tax 2005 2006 2007 2008

D2 Produktions- und Importabgaben 272,290 288,050 313,290 319,540

D21 Gütersteuern 225,000 234,430 257,860 262,580

D211 Mehrwertsteuer 139,810 147,140 170,080 175,870

D211A Umsatzsteuer (abzüglich Unterkompensation) C 107435 110885 126485 130103

D211B Einfuhrumsatzsteuer C 32375 36255 43595 45768

D212 Importabgaben 18,280 18,010 17,460 17,870

D2121 Zölle 3,370 4,020 3,760 3,650

D2121A Zölle C 3,370 4,020 3,760 3,650

D2122 Importsteuern 14,910 13,990 13,700 14,220

D2122A Abschöpfungsbeiträge C 0 0 0 220

D2122B Währungsausgleichsbeträge 0 0 0 0

D2122C Importsteuern 14,910 13,990 13,700 14,000

D2122CA Verbrauchsteuern auf Einfuhren C 14,910 13,990 13,700 14,000

D2122CB Übrige Importsteuern C 0 0 0 0

D2122D Allgemeine Umsatzsteuer M M M M

D2122E Abgaben auf bestimmte Dienstleistungen M M M M

D2122F Sonstige Gütersteuern M M M M

D214 Sonstige Gütersteuern 66,910 69,280 70,320 68,840

D214A Verbrauchsabgaben und -steuern 50,280 51,663 50,052 49,591

D214AA Stromsteuer C E 6,412 6,336 6,398 6,262

D214AB Mineralölsteuer / Energiesteuer ab 2006 C E 40,047 40,436 38,877 39,416

D214AC Tabaksteuer C AT 14,413 14,283 14,108 13,588

D214AD Branntweinabgaben / einschl. Alcopops ab 3. Quartal 2004 C AT 2,160 2,296 2,173 2,124

D214AE Kaffeesteuer C 949 1,025 986 1,010

D214AF Teesteuer C 0 0 0 0

D214AG Zuckersteuer C 0 0 0 0

D214AH Salzsteuer C 0 0 0 0

D214AI Schaumweinsteuer C AT 439 507 450 451

D214AJ Leuchtmittelsteuer C 0 0 0 0

D214AK Biersteuer C AT 770 770 760 740

D214AL sonstige Verbrauchsteuern C 0 0 0 0

D214AM abzüglich Importsteuern C -14,910 -13,990 -13,700 -14,000

D214B Stempelgebühren 4,790 6,120 6,960 5,730

D214BA Grunderwerbsteuer KS 4,790 6,120 6,960 5,730

D214C Steuern auf finanzielle Transaktionen und Vermögenstransaktionen M M M M

D214CA Gesellschaftsteuer KS M M M M

D214CB Börsenumsatzsteuer KS M M M M

D214D Kraftfahrzeugzulassungssteuer M M M M

D214E Vergnügungssteuer M M M M

D214F Wett-, Spiel- und Lotteriesteuern 1,810 1,780 1,700 1,520

D214FA Rennwett-Lotteriesteuer C 1,810 1,780 1,700 1,520

D214G Steuern auf Versicherungsprämien 9,100 9,100 10,720 10,800

D214GA Versicherungsteuer C 8,760 8,780 10,400 10,480

D214GB Feuerschutzsteuer C 340 320 320 320

D214H Sonstige Steuern auf bestimmte Dienstleistungen M M M M

D214I Allgemeine Steuern auf Verkäufe und Umsatz M M M M

D214J Gewinne und Staatsmonopole M M M M

D214K Exportabgaben und beim Export erhobene Währungsausgleichsbeträge M M M M

D214L Sonstige Gütersteuern a.n.g. 920 620 880 1,200

D214LA übrige Gemeindesteuern KS 500 510 440 330

D214LB Absatzfondsgesetz KS 0 0 0 0

D214LC Milch- und Getreidemitverantwortungsabgaben KS 140 60 0 100

D214LD Produktionsabgaben für Zucker C 280 50 440 770

D214LE Montanunion-Umlage C 0 0 0 0

D29 Sonstige Produktionsabgaben 47,290 53,620 55,430 56,960

D29A Steuern auf Grundstücke, Gebäude und sonstige Anlagegüter 10,250 10,400 10,710 10,810

D29AA Grundsteuer A KS 350 350 350 360

D29AB Grundsteuer B KS 9,900 10,050 10,360 10,450

D29B Steuern auf den Einsatz von beweglichen Anlagegütern 2,000 2,060 2,050 2,040

D29BA Kfz-Steuer von Unternehmen KS T 2,000 2,060 2,050 2,040

D29C Steuern auf die Lohnsumme oder die Beschäftigtenzahl M M M M

D29D Steuern auf internationale Transaktionen M M M M

D29E Abgabe für Berechtigungen zur Ausübung einer gewerblichen oder freiberuflichen Tätigkeit 120 130 140 130

D29EA Verwaltungsgebühren von Unternehmen KS 120 130 140 130

D29F Abgaben auf Umweltverschmutzung 0 0 0 930

D29FA Emissionsberechtigungen C P 0 0 0 930

D29G Mehrwertsteueru-Unterkompensation infoge des Pauschalisierungssystems 320 320 320 320

D29GA Unterkompensation Umsatzsteuer C 320 320 320 320

Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) function Environmental tax 2005 2006 2007 2008

D29H Sonstige Produktionsabgaben a.n.g. 34,600 40,710 42,210 42,730

D29HA Gewerbesteuerumlage KIC 32,130 38,370 40,110 41,040

D29HB Steuerähnliche Einnahmen KS 2,470 2,340 2,100 1,690

D29HC Übrige Produktionsabgaben KS 0 0 0 0

D5 Einkommen- und Vermögensteuern 227,600 250,080 270,840 281,190

D51 Einkommensteuer 220,150 242,510 263,300 273,700

D51M Steuern auf das Einkommen von natürlichen Personen oder privaten Haushalten einschl. Steuern auf Umbewertungsgewinne 192,790 206,590 223,880 239,290

D51MA Lohnsteuer 161,710 166,830 175,940 186,220

D51MB Veranlagte Einkommensteuer 20,460 27,260 32,900 35,040

D51MC Kapitalertragsteuer und Zinsabschlag 10,620 12,500 15,040 18,030

D51A Steuern auf das Einkommen von natürlichen Personen oder privaten Haushalten ohne Steuern auf Umbewertungsgewinne 192,790 206,590 223,880 239,290

D51AA Lohnsteuer SPLIT 1 161,710 166,830 175,940 186,220

D51AB Veranlagte Einkommensteuer SPLIT 1 20,460 27,260 32,900 35,040

D51AC Kapitalertragsteuer und Zinsabschlag SPLIT 1 10,620 12,500 15,040 18,030

D51C1 Steuern auf Umbewertungsgewinne von natürlichen Personen oder privaten Haushalten M M M M

D51O Steuern auf das Einkommen oder die Gewinne von Kapitalgesellschaften einschl. Steuern auf Umbewertungsgewinne 24,580 31,680 33,070 27,510

D51OA Körperschaftsteuer 18,850 24,960 25,020 17,760

D51OB Kapitalertragsteuer und Zinsabschlag 5,730 6,720 8,050 9,750

D51B Steuern auf das Einkommen oder die Gewinne von Kapitalgesellschaften ohne Steuern auf Umbewertungsgewinne 24,580 31,680 33,070 27,510

D51BA Körperschaftsteuer KIC 18,850 24,960 25,020 17,760

D51BB Kapitalertragsteuer und Zinsabschlag KIC 5,730 6,720 8,050 9,750

D51C2 Steuern auf die Umbewertungsgewinne von Kapitalgesellschaften M M M M

D51C3 sonstige Steuern auf Umbewertungsgewinne M M M M

D51C Steuern auf Umbewertungsgewinne M M M M

D51D Steuern auf Lotterie- und Spielgewinne M M M M

D51E sonstige Einkommensteuer, a.n.g. 2,780 4,240 6,350 6,900

D51EA Einkommensteuer der übrigen Welt KIH 2,780 4,240 6,350 6,900

D59 Sonstige direkte Steuern und Abgaben 7,450 7,570 7,540 7,490

D59A Vermögensteuer von Kapitalgesellschaften 100 20 10 -10

D59AA Vermögensteuer von privaten Haushalten KS 40 0 0 0

D59AB Vermögensteuer von Kapitalgesellschaften KS 60 20 10 -10

D59B Kopfsteuer M M M M

D59C Steuern auf Ausgaben M M M M

D59D Zahlungen privater Haushalte für Berechtigungen und Genehmigungen 6,930 7,130 7,110 7,060

D59DA Kraftfahrzeugsteuer von privaten Haushalten C T 6,680 6,880 6,860 6,800

D59DB Hundesteuer C 230 230 230 240

D59DC Jagd- und Fischereisteuer C P 20 20 20 20

D59E Abgaben auf internationale Transaktionen M M M M

D59F sonstige direkte Steuern und Abgaben, a.n.g. 420 420 420 440

D59FA Sonstige Gemeindesteuern der Stadtstaaten C 40 40 40 40

D59FB Verwaltungsgebühren von privaten Haushalten C 380 380 380 400

D91 Vermögenswirksame Steuern 4,100 3,760 4,200 4,770

D91A Steuern auf Vermögenstransfers 4,100 3,760 4,200 4,770

D91AA Erbschaftsteuersteuer KS 4,100 3,760 4,200 4,770

D91B Vermögensabgaben M M M M

D91C sonstige vermögenswirksame Steuern, a.n.g M M M M

ODA Steuereinnahmen insgesamt 503,990 541,890 588,330 605,500

D611 Tatsächliche Sozialbeiträge 372,300 375,870 375,190 382,820

D6111 Tatsächliche Sozialbeiträge der Arbeitgeber 156,260 157,660 158,840 162,350

D61111 Tatsächliche Pflichtsozialbeiträge der Arbeitgeber Leyrs 156,260 157,660 158,840 162,350

D61112 Tatsächliche freiwillige Sozialbeiträge der Arbeitgeber 0 0 0 0

D6112 Sozialbeiträge der Arbeitnehmer 143,860 147,110 148,720 151,910

D61121 Pflichtsozialbeiträge der Arbeitnehmer Lees 143,860 147,110 148,720 151,910

D61122 Freiwillige Sozialbeiträge der Arbeitnehmer 0 0 0 0

D6113 Tatsächliche Sozialbeiträge der Selbstständige und Nichterwerbstätige 72,180 71,100 67,630 68,560

D61131 Pflichtsozialbeiträge der Selbständigen und Nichterwerbstätigen 65,150 64,080 60,810 61,860

D61131A Pflichtsozialbeiträge der Selbständigen KISe 3,610 3,730 3,680 3,680

D61131B Pflichtsozialbeiträge der Nichterwerbstätigen Lnon 61,540 60,350 57,130 58,180

D61132 Freiwillige Sozialbeiträge der Selbständigen und Nichterwerbstätigen 7,030 7,020 6,820 6,700

D612 Unterstellte Sozialbeiträge 24,220 24,100 24,640 25,250

D995

Vermögenstransfers des Staates an hierfür in Betracht kommende Sektoren für veranlagte Steuern und

Sozialbeiträge, deren Einziehung unwahrscheinlich ist

0 0 0 0

D995A Veranlagte Gütesteuern, deren Einziehung unwahrscheinlich ist 0 0 0 0

D995B Veranlagte sonstige Produktionsabgaben, deren Einziehung unwahrscheinlich ist 0 0 0 0

D995C Veranlagte Einkommensteuern, deren Einziehung unwahrscheinlich ist 0 0 0 0

D995D Veranlagte sonstige direkte Steuern und Abgaben, deren Einziehung unwahrscheinlich ist 0 0 0 0

D995E Veranlagte tatsächliche Sozialbeiträge der Arbeitgeber, deren Einziehung unwahrscheinlich ist 0 0 0 0

D995F Veranlagte Sozialbeiträge der Arbeitnehmer, deren Einziehung unwahrscheinlich ist 0 0 0 0

D995G Veranlagte Sozialbeiträge der Selbständigen und Nichterwerbstätigen, deren Einziehung unwahrscheinlich ist 0 0 0 0

D995H Veranlagte vermögenswirksame Steuern, deren Einziehung unwahrscheinlich ist 0 0 0 0

ODB



876,290 917,760 963,520 988,320

ODC





900,510 941,860 988,160 1,013,570





(*) Essential information in "Explanatory notes"

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Greece (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)





Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D2 TAXES ON PRODUCTION AND IMPORTS 11,497 12,960 14,515 15,929 17,801 19,293 20,219 20,793 21,343 22,145 23,310 26,130 28,411

D21 Taxes on products 11,007 12,307 13,937 15,299 17,031 18,516 19,528 20,261 20,785 21,590 22,757 25,474 27,680

D211 Value added type taxes 5,508 6,143 7,015 7,882 8,913 9,824 10,960 11,969 12,043 12,573 13,398 15,181 16,530

D211A Value added type taxes C 5,508 6,143 7,015 7,882 8,913 9,824 10,960 11,969 12,043 12,573 13,398 15,181 16,530

D212 Taxes and duties on imports excluding VAT 139 142 158 179 190 239 229 276 286 336 349 435 461

D2121 Import duties 115 118 136 147 166 195 174 172 191 248 250 258 303

D2121A Import duties C 115 118 136 147 166 195 174 172 191 248 250 258 303

D2122 Taxes on imports, excluding VAT and import duties 24 24 22 32 24 44 55 104 95 88 99 177 158

D2122A Levies on imported agricultural products 8 8 8 10 10 8 10 23 23 21 15 16 11

D2122AA Levies on imported agricultural products C 8 8 8 10 10 8 10 23 23 21 15 16 11

D2122B Monetary compensatory amounts on imports 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122BA Monetary compensatory amounts on imports C 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122C Excise duties 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122CA Excise duties C 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122D General sales taxes 16 16 14 22 14 36 45 81 72 67 84 161 147

D2122DA General sales taxes C 16 16 14 22 14 36 45 81 72 67 84 161 147

D2122E Taxes on specific services 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122EA Taxes on specific services C 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122F Profits of import monopolies 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122FA Profits of import monopolies C 0 0 0 0 0 0 0 0 0 0 0 0 0

D214 Taxes on products, except VAT and import taxes 5,360 6,022 6,764 7,238 7,928 8,453 8,339 8,016 8,456 8,681 9,010 9,858 10,689

D214A Excise duties and consumption taxes 3,760 4,181 4,061 4,201 4,217 4,178 4,542 4,578 4,808 4,903 5,085 5,208 5,715

D214AA Excise duties on cars C T 296 350 0 0 0 0 0 0 0 0 0 0 0

D214AB Excise duties on oil products (benzin, petroleum etc) C E 2,221 2,444 2,467 2,449 2,301 2,151 2,261 2,166 2,280 2,343 2,407 2,458 2,739

D214AC Excise duties on tobacco products C AT 1,092 1,190 1,346 1,506 1,669 1,764 2,001 2,115 2,227 2,257 2,316 2,422 2,650

D214AD Taxes on beer C AT 32 48 50 53 61 61 57 62 57 56 57 57 60

D214AE Taxes on alcoholic drinks C AT 99 127 176 168 181 191 209 214 222 225 258 262 260

D214AF Taxes on other products C 20 22 22 25 5 11 14 21 22 22 47 9 6

D214B Stamp taxes 410 486 532 590 587 589 617 534 564 591 655 680 681

D214BA Stamp taxes on products C 178 205 202 246 262 271 190 169 212 389 262 209 203

D214BB Stamp taxes on legal documents KS 232 281 330 344 325 318 427 365 352 202 393 471 478

D214C Taxes on financial and capital transactions 275 363 546 569 1,214 1,460 1,076 994 1,118 1,037 1,111 1,324 1,638

D214CA Taxes on the sale of non-financial assets KS 273 357 542 476 613 778 915 904 1,016 928 1,030 1,203 1,462

D214CB Taxes on the sale of financial assets KS 2 6 4 93 601 682 161 90 102 109 81 121 176

D214D Car registration taxes 0 0 594 712 768 682 706 775 847 933 909 924 1,023

D214DA Car registration taxes C T 0 0 594 712 768 682 706 775 847 933 909 924 1,023

D214E Taxes on entertainment 58 7 8 9 8 8 9 8 8 6 7 9 8

D214EA Amusement taxes C 58 7 8 9 8 8 9 8 8 6 7 9 8

D214F Taxes on lotteries, gambling and betting 411 430 484 517 520 740 481 158 106 127 135 104 95

D214FA Taxes on lotteries C 161 162 140 98 136 112 155 158 106 127 135 104 95

D214FB Taxes on gambling and betting C 250 268 344 419 384 628 326 0 0 0 0 0 0

D214FC Duty on casino C 0 0 0 0 0 0 0 0 0 0 0 0 0

D214G Taxes on insurance premiums 93 115 117 132 107 158 207 221 244 269 270 296 339

D214GA Taxes on insurance premiums C 93 115 117 132 107 158 207 221 244 269 270 296 339

D214H Other taxes on specific services 39 122 141 159 222 322 341 424 420 443 448 517 651

D214HA Taxes on advertising C 39 79 90 107 163 242 255 271 251 259 220 251 264

D214HB Taxes on hotels, restaurants, etc C 0 43 51 52 59 80 86 84 89 94 129 145 159

D214HC Taxes on the use of mobile phones C 0 0 0 0 0 0 0 69 80 90 99 121 228

D214I General sales or turnover taxes 311 315 278 346 253 268 290 269 277 306 322 728 433

D214IA Wholesale sale taxes C 117 136 155 161 121 98 98 97 102 163 130 183 212

D214IB Other general sales taxes C 194 179 123 185 132 170 192 172 175 143 192 545 221

D214J Profits of fiscal monopolies 0 0 0 0 0 0 0 0 0 0 0 0 0

D214K Export duties and monetary comp. amounts on exports 3 3 3 3 6 5 6 7 6 6 0 0 0

D214KA Export duties and monetary comp. amounts on exports KS 3 3 3 3 6 5 6 7 6 6 0 0 0

D214L Other taxes on products n.e.c. 0 0 0 0 26 43 64 48 58 60 68 68 106

D214LA Other taxes on products n.e.c. C 0 0 0 0 26 43 64 48 58 60 68 68 106

D29 Other taxes on production 490 653 578 630 770 777 691 532 558 555 553 656 731

D29A Taxes on land, buildings or other structures 97 114 100 104 124 132 131 142 156 146 113 154 179

D29AA Taxes on land, buildings or other structures KS 97 114 100 104 124 132 131 142 156 146 113 154 179

D29B Taxes on the use of fixed assets 60 83 90 93 52 68 71 74 74 96 69 104 122

D29BA Taxes on the use of docks,streets,lighting KS 60 83 90 93 52 68 71 74 74 96 69 104 122

D29C Total wage bill and payroll taxes 0 0 0 0 0 0 0 0 0 0 0 0 0

D29D Taxes on international transactions 0 0 0 0 0 0 0 0 0 0 0 0 0

D29E Business and professional licences 189 281 199 227 260 277 387 260 260 257 296 324 342

D29EA Professional licences KS 24 25 29 31 38 38 21 0 0 0 6 8 8

D29EB Vehicle licences for businesses KS T 86 74 89 84 139 124 244 205 185 222 237 252 268

D29EC Various KS 79 182 81 112 83 115 122 55 75 35 53 64 66

D29F Taxes on pollution 0 0 0 0 0 0 0 0 0 0 0 0 0

D29G Under-compensation of VAT (flat rate system) 0 0 0 0 0 0 0 0 0 0 0 0 0

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D29H TAXES ON on production n.e.c. IMPORTS

Other taxes PRODUCTION AND 144 175 189 206 334 300 102 56 68 56 75 74 88

D29HA Taxes on capital accumulation KS 23 30 34 47 119 107 55 41 52 38 53 72 86

D29HB Various KS 121 145 155 159 215 193 47 15 16 18 22 2 2

D5 CURRENT TAXES ON INCOME, WEALTH, ETC. 5,935 6,249 7,568 10,043 11,130 13,159 12,528 13,415 13,498 14,825 16,578 16,825 17,970

D51 Taxes on income 5,590 5,855 7,185 9,592 10,650 12,664 11,768 12,650 12,751 13,963 15,725 15,865 16,961

D51M Taxes on individual or household income including holding gains 3,262 3,605 4,384 5,804 6,463 6,802 6,612 7,119 7,496 8,229 9,043 9,818 10,838

D51A Taxes on individual or household income excluding holding gains (2) 3,262 3,605 4,384 5,804 6,463 6,802 6,612 7,119 7,496 8,229 9,043 9,818 10,838

D51AA Taxes on income from rents SPLIT 1 0 0 0 0 0 0 0 0 0 0 0 0 0

D51AB Income taxes on individuals SPLIT 1 2,215 2,735 3,535 4,750 5,369 6,154 6,068 6,614 7,052 7,800 8,612 9,362 10,319

D51AC Taxes on interest and other taxes on individuals SPLIT 1 1,047 870 849 1,054 1,094 648 544 505 444 429 431 456 519

D51C1 Taxes on individual or household holding gains (2) 0 0 0 0 0 0 0 0 0 0 0 0 0

D51O Taxes on the income or profits of corporations including holding gains 2,096 1,978 2,496 3,312 3,973 5,642 4,932 5,295 5,016 5,556 6,402 5,689 5,704

D51B Taxes on the income or profits of corporations excluding holding gains (2) 2,096 1,978 2,496 3,312 3,973 5,642 4,932 5,295 5,016 5,556 6,402 5,689 5,704

D51BA Income taxes on corporations KIC 1,354 1,545 1,893 3,078 3,935 5,622 4,850 5,282 5,007 5,547 6,393 5,678 5,692

D51BB Taxes on shipowners KIC 12 13 12 22 20 20 21 15 9 9 9 11 12

D51BC Various corporation taxes KIC 730 420 591 212 18 0 61 -2 0 0 0 0 0

D51C2 Taxes on holding gains of corporations (2) 0 0 0 0 0 0 0 0 0 0 0 0 0

D51C3 Other taxes on holding gains (2) 0 0 0 0 0 0 0 0 0 0 0 0 0

D51C Taxes on holding gains (3)

D51D Taxes on winnings from lottery or gambling 22 23 21 20 30 25 23 41 25 30 47 48 54

D51DA Taxes on winnings from lottery or gambling KIH 22 23 21 20 30 25 23 41 25 30 47 48 54

D51E Other taxes on income n.e.c. 210 249 284 456 184 195 201 195 214 148 233 310 365

D51EA Tax penalties and fines KIH 131 149 157 166 182 195 201 195 214 148 233 310 365

D51EB Various KIH 79 100 127 290 2 0 0 0 0 0 0 0 0

D59 Other current taxes 345 394 383 451 480 495 760 765 747 862 853 960 1,009

D59A Current taxes on capital 45 73 91 98 107 142 138 139 155 182 145 159 186

D59AA Taxes on household buildings KS 45 73 91 98 107 142 138 139 155 182 145 159 186

D59B Poll taxes 0 0 0 0 0 0 0 0 0 0 0 0 0

D59C Expenditure taxes 0 0 0 0 0 0 0 0 0 0 0 0 0

D59D Payments by households for licences 266 285 202 190 258 227 520 456 414 496 533 578 605

D59DA Car registration licences C T 190 164 198 188 257 227 520 454 411 495 528 562 597

D59DB Various C 76 121 4 2 1 0 0 2 3 1 5 16 8

D59E Taxes on international transactions 0 0 0 0 0 0 0 0 0 0 0 0 0

D59F Other current taxes n.e.c. 34 36 90 163 115 126 102 170 178 184 175 223 218

D59FA Tax on buildings KS 1 1 44 95 98 107 110 170 178 184 175 223 218

D59FB Various KS 33 35 46 68 17 19 -8 0 0 0 0 0 0

D91 Capital Taxes 275 251 389 323 313 426 416 367 281 315 394 310 338

D91A Taxes on capital transfers 241 233 261 297 291 372 360 338 248 232 258 225 224

D91AA Taxes on capital transfers KS 241 233 261 297 291 372 360 338 248 232 258 225 224

D91B Capital levies 14 17 25 26 21 27 30 28 32 38 63 66 100

D91BA Capital levies KS 14 17 25 26 21 27 30 28 32 38 63 66 100

D91C Other capital taxes n.e.c. 20 1 103 0 1 27 26 1 1 45 73 19 14

D91CA Other capital taxes n.e.c. KS 20 1 103 0 1 27 26 1 1 45 73 19 14

ODA TOTAL TAX RECEIPTS 17,707 19,460 22,472 26,295 29,244 32,878 33,163 34,575 35,122 37,285 40,282 43,265 46,719

D611 Actual social contributions 8,372 9,495 10,833 12,151 12,824 14,299 15,514 18,128 20,184 20,668 21,906 23,460 26,584

D6111 Employers' actual social contributions 3,810 4,414 5,032 5,627 5,844 6,664 7,158 8,577 9,307 9,497 9,941 10,852 12,344

D61111 Compulsory employers' actual social contributions 3,810 4,414 5,032 5,627 5,844 6,664 7,158 8,577 9,307 9,497 9,941 10,852 12,344

D61111A Leyrs 3,810 4,414 5,032 5,627 5,844 6,664 7,158 8,577 9,307 9,497 9,941 10,852 12,344

D61112 Voluntary employers' actual social contributions 0 0 0 0 0 0 0 0 0 0 0 0 0

D6112 Employees' social contributions 3,442 3,854 4,380 4,735 5,095 5,608 6,123 7,027 8,042 8,123 8,693 9,203 10,244

D61121 Compulsory employees' social contributions 3,442 3,854 4,380 4,735 5,095 5,608 6,123 7,027 8,042 8,123 8,693 9,203 10,244

D61121A Lees 3,442 3,854 4,380 4,735 5,095 5,608 6,123 7,027 8,042 8,123 8,693 9,203 10,244

D61122 Voluntary employees' social contributions 0 0 0 0 0 0 0 0 0 0 0 0 0

D6113 Social contributions by self- and non-employed persons 1,120 1,227 1,421 1,789 1,885 2,027 2,233 2,524 2,835 3,048 3,272 3,405 3,996

D61131 Compulsory social contributions by self- and non-employed persons 1,120 1,227 1,421 1,789 1,885 2,027 2,233 2,524 2,835 3,048 3,272 3,405 3,996

D61131A SPLIT 2 1,120 1,227 1,421 1,789 1,885 2,027 2,233 2,524 2,835 3,048 3,272 3,405 3,996

D61132 Voluntary social contributions by self- and non-employed persons 0 0 0 0 0 0 0 0 0 0 0 0 0

D612 Imputed social contributions (4) 1,678 1,844 2,099 2,194 2,578 2,690 2,884 3,182 3,538 4,003 4,198 4,586 5,221

D995

Capital transfers from general government to relevant sectors representing taxes and social

contributions assessed but unlikely to be collected (5) M M M M 57 61 M M M M M M M

D995A Taxes on products assessed but unlikely to be collected (5) M M M M M M M M M M M M M

D995B Other taxes on production assessed but unlikely to be collected (5) M M M M M M M M M M M M M

D995C Taxes on income assessed but unlikely to be collected (5) M M M M M M M M M M M M M

D995D Other current taxes assessed but unlikely to be collected (5) M M M M M M M M M M M M M

D995E Employers' actual social contributions assessed but unlikely to be collected (5) M M M M 27 30 M M M M M M M

D995EA 27 30

D995F Employees' social contributions assessed but unlikely to be collected (5) M M M M 30 31 M M M M M M M

D995FA 30 31

D995G Social contributions by self- and unemployed persons assessed but unlikely to be collected (5) M M M M M M M M M M M M M

D995GA

D995H Capital taxes assessed but unlikely to be collected (5) M M M M M M M M M M M M M

D995HA

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

ODB TAXES ON PRODUCTION AND IMPORTS

TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS AFTER

DEDUCTION OF AMOUNTS ASSESSED BUT UNLIKELY TO BE COLLECTED 26,079 28,955 33,305 38,446 42,011 47,116 48,677 52,703 55,306 57,953 62,188 66,725 73,303

ODC

TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS (including imputed

social contributions) AFTER DEDUCTION OF AMOUNTS ASSESSED BUT UNLIKELY

TO BE COLLECTED 27,757 30,799 35,404 40,640 44,589 49,806 51,561 55,885 58,844 61,956 66,386 71,311 78,524





(*) Essential information in "Explanatory notes"

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

2008

29,606

28,612

17,002

17,002

666

299

299

367

8

8

0

0

0

0

359

359

0

0

0

0

10,944

5,540

0

2,839

2,385

61

252

3

683

199

484

1,780

1,661

119

826

826

8

8

114

114

0

0

344

344

829

403

172

254

730

326

404

0

0

0

90

90

994

292

292

198

198

0

0

408

11

326

71

0

0

2008

96

95

1

18,497

17,561

11,355

11,355

0

10,678

677

0

5,875

5,875

5,864

11

0

0

0





58

58

273

273

0

936

192

192

0

0

737

725

12

0

7

7

0

612

149

149

103

103

360

360

48,715

29,285

13,641

13,641

13,641

0

11,293

11,293

11,293

0

4,351

4,351

4,351

0

5,916







M

M

M

M

M

M





M





M





M

2008







78,000







83,916

2008

2008

2008

2008

2008

2008

2008

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Hungary (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)





Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D2 TAXES ON PRODUCTION AND IMPORTS 1,003,487 1,182,173 1,334,781 1,599,368 1,865,087 2,176,542 2,343,309 2,568,343 2,956,747 3,368,853 3,478,930 3,627,530 4,062,953 4,247,103

D21 Taxes on products 992,749 1,160,521 1,304,210 1,566,157 1,820,117 2,123,309 2,282,870 2,501,375 2,879,555 3,263,252 3,360,982 3,493,559 3,892,640 4,065,362

D211 Value added type taxes 431,422 519,112 658,072 793,230 924,822 1,159,959 1,230,216 1,340,914 1,539,868 1,831,647 1,856,547 1,800,345 2,013,271 2,068,438

D211A Általános Forgalmi adó Value added tax C 431,422 519,112 658,072 793,230 924,822 1,159,959 1,230,216 1,340,914 1,539,868 1,831,647 1,856,547 1,800,345 2,013,271 2,068,438

D212 Taxes and duties on imports excluding VAT 284,183 280,037 200,093 163,795 168,537 171,767 171,031 184,041 203,886 64,287 37,153 37,830 37,451 39,507

D2121 Import duties 249,431 248,709 161,300 131,593 141,082 137,731 125,013 129,341 132,638 51,139 34,618 35,449 36,570 36,793

D2121A Import VÁM Import duties C 249,431 248,709 161,300 131,593 141,082 137,731 125,013 129,341 132,638 51,139 34,618 35,449 36,570 36,793

D2122 Taxes on imports, excluding VAT and import duties 34,752 31,328 38,793 32,202 27,455 34,036 46,018 54,700 71,248 13,148 2,535 2,381 881 2,714

D2122A Levies on imported agricultural products M M M M M M M M M M M M M M

D2122B Monetary compensatory amounts on imports M M M M M M M M M M M M M M

D2122C Excise duties 34,752 31,328 38,793 32,202 27,455 34,036 46,018 54,700 71,248 13,148 2,535 2,381 881 2,714

D2122CA Import termékekre kivetett fogyasztási adó Budget excises C 34,752 31,328 35,678 18,862 22,220 25,292 35,654 41,032 52,844 6,337 M M M M

D2122CB Import termékek környezetvédelmi termék díja Environment protection fees on C P M M 3,115 13,340 5,235 8,744 10,364 13,668 18,404 6,811 2,535 2,381 881 2,714

D2122D General sales taxes M M M M M M M M M M M M M M

D2122E Taxes on specific services M M M M M M M M M M M M M M

D2122F Profits of import monopolies M M M M M M M M M M M M M M

D214 Taxes on products, except VAT and import taxes 277,144 361,372 446,045 609,132 726,758 791,583 881,623 976,420 1,135,801 1,367,318 1,467,282 1,655,384 1,841,918 1,957,417

D214A Excise duties and consumption taxes 201,141 243,436 291,129 402,463 458,432 484,673 512,070 565,370 616,865 673,690 708,080 790,494 847,832 890,817

D214AA Fogyasztási és jövedékiadó Budget excises (central budget): C 196,486 232,544 282,497 397,081 452,625 478,584 505,933 559,032 609,810 660,491 693,004 774,593 829,264 870,345

Special split coffee 2,900 3,700 2,400 2,700 2,700 3,200 2,750 2,636 1,949 600 0 0 0 0

Special split alcohol AT 29,000 34,000 38,000 41,000 46,000 53,500 55,166 58,000 65,434 69,779 70,336 89,365 90,411 89,445

Special split tobacco AT 43,700 49,800 60,000 72,800 91,000 107,000 112,290 126,500 157,195 180,930 181,206 213,688 256,726 282,527

Special split fuels E 151,238 167,552 205,375 282,843 310,145 316,934 333,161 366,458 410,054 401,591 428,980 471,540 482,128 498,373

Special split transport T 4,400 8,800 12,400 16,600 25,000 29,600 36,939 45,270 0 0 0 0 0 0

D214AB Környezetvédelmi termékdíj Environment protection fees C P 4,655 10,892 8,632 5,382 5,807 6,089 6,137 6,338 7,055 13,199 15,076 15,901 18,568 20,472

D214B Stamp taxes 4,236 4,522 5,692 7,404 7,811 11,126 11,151 12,397 16,430 17,263 20,861 20,194 19,837 19,714

D214BA Eljárási illeték Stamp duties KS 4,236 4,522 5,692 7,404 7,811 11,126 11,151 12,397 16,430 17,263 20,861 20,194 19,837 19,714

D214C Taxes on financial and capital transactions 20,252 28,680 33,695 40,024 45,714 52,754 63,902 71,415 98,526 111,328 112,491 118,881 117,466 140,555

D214CA Adásvételi illeték Duties on conveyances, inheritance and gifts KS 20,252 28,680 33,695 40,024 45,714 52,754 63,902 71,415 98,526 111,328 112,491 118,881 117,466 140,555

D214D Car registration taxes M M M M M M M M M 57,010 68,279 88,412 98,874 86,775

D214DA Gépjármű regisztrációsadó Car registration taxes C T M M M M M M M M M 57,010 68,279 88,412 98,874 86,775

D214E Taxes on entertainment 786 1,584 2,345 3,795 4,168 4,606 5,299 6,667 7,741 7,823 7,342 7,824 8,432 8,676

D214EA Nemzeti kulturális járulék Cultural contribution C 786 1,584 2,345 3,795 4,168 4,606 5,299 6,667 7,741 7,823 7,342 7,824 8,432 8,676

D214F Taxes on lotteries, gambling and betting 6,761 9,248 12,202 14,627 17,789 29,089 34,573 39,892 49,140 61,298 67,426 71,449 71,811 73,294

D214FA Játékadó Gambling tax C 6,761 9,248 12,202 14,627 17,789 29,089 34,573 39,892 49,140 61,298 67,426 71,449 71,811 73,294

D214G Taxes on insurance premiums M M M M M M M M M M M M M M

D214H Other taxes on specific services 1,684 2,410 2,096 3,625 4,493 4,571 5,083 1,668 24 M M M M M

D214HA Turisztikai hozzájárulás Contribution to tourism C 1,684 2,410 2,096 3,625 4,493 4,571 5,083 1,668 24 M M M M M

D214I General sales or turnover taxes 38,190 66,130 92,357 123,304 171,072 186,823 226,460 252,603 314,945 404,599 450,528 522,435 629,014 687,322

D214IA Helyi iparűzésiadó Tax on company sales, local C 38,190 66,130 92,357 123,304 171,072 186,823 226,460 252,603 271,995 310,535 334,077 380,158 427,134 465,075

D214IB Egyszerűsített vállalkozási adó/EVA/ Simplified corporation tax M M M M M M M M 42,950 74,550 96,211 118,794 152,812 166,537

% attribued to VAT component C M M M M M M M M 25,985 45,103 58,208 71,870 92,451 100,755

% attribued to PIT component SPLIT 1 M M M M M M M M 12,198 21,172 27,324 33,737 43,399 47,297

% attribued to CIT component KIC M M M M M M M M 4,767 8,275 10,679 13,186 16,962 18,486

D214IC Innovációs járulék Innovation tax KS M M M M M M M M M 19,514 20,240 23,483 28,810 25,388

D214ID Közfinanszírozott gyógyszerek forgalma után fizetett adó Tax on public financed medicial products C M M M M M M M M M M M M 20,258 30,322

D214J Profits of fiscal monopolies M M M M M M M M M M M M M M

D214K Export duties and monetary comp. amounts on exports M M M M M M M M M M M M M M

D214L Other taxes on products n.e.c. 4,094 5,362 6,529 13,890 17,279 17,941 23,085 26,408 32,130 34,307 32,275 35,695 48,652 50,264

D214LA Bérfőzetési szeszadó Alcohol production duty C AT 1,490 2,543 2,631 2,244 3,306 3,848 3,143 3,504 5,723 5,285 3,401 7,255 5,621 5,785

D214LB Erdőfenntartási járulék Forestry fund tax C P 2,060 2,195 3,183 3,368 3,200 2,989 3,660 4,341 3,859 3,797 2,052 3,708 3,353 2,915

D214LC Tenyésztési hozzájárulás Breeding contribution C 536 624 715 849 833 931 1,215 1,118 1,144 921 722 787 912 M

D214LD Halászatfejlesztési hozzájárulás Fishing development contribution C P 8 M M M 177 209 9 15 31 104 107 91 103 M

D214LE Nukleáris hozzájárulás Nuclear contribution KS E M M M 7,429 9,165 9,311 14,877 17,199 21,082 23,931 23,710 22,828 22,828 22,828

D214LF Vadászat fejlesztési hozzájárulás Tax for protection of wild animals C P M M M M 598 653 181 231 291 269 221 226 176 M

D214LG Cukorilleték Sugar duties C M M M M M M M M M M 2,062 800 15,659 18,736

D29 Other taxes on production 10,738 21,652 30,571 33,211 44,970 53,233 60,439 66,968 77,192 105,601 117,948 133,971 170,313 181,741

D29A Taxes on land, buildings or other structures 3,980 7,703 9,971 11,932 15,172 20,444 23,898 26,688 31,091 34,991 40,016 47,899 55,701 62,453

D29AA Építményadó Building tax KS 3,369 6,759 8,741 10,614 13,519 18,099 21,349 23,722 27,721 31,089 36,204 42,458 49,064 54,779

D29AB Telekadó Development land tax KS 520 829 1,099 1,159 1,447 1,983 2,075 2,524 2,865 3,421 3,300 4,836 5,891 6,934

D29AC Épületek utáni idegen.forg.adó Tax on recreational howes KS 91 115 131 159 206 362 474 442 505 481 512 605 746 740

D29B Taxes on the use of fixed assets 3,494 8,798 9,750 11,005 14,519 15,418 15,849 16,272 20,091 30,261 32,489 33,780 42,945 43,575

D29BA Gépjárműadó központi Tax on domestically registered vehicles-central KS T 1,997 4,353 4,716 5,289 7,334 7,340 6,849 6,938 885 858 853 846 1,288 1,324

D29BB Gépjárműadó helyi Tax on domestically registered vehicles-local KS T 1,497 4,445 5,034 5,716 7,185 8,078 9,000 9,334 19,206 29,403 31,636 32,934 41,657 42,251

D29C Total wage bill and payroll taxes 3,264 4,451 10,666 9,739 14,434 16,721 19,594 22,544 24,206 32,325 40,612 44,912 61,641 63,403

D29CA Rehabilitációs hozzájárulás Rehabilitation contribution Leyrs 310 513 691 1,022 1,859 2,199 2,502 2,836 3,315 8,487 11,540 12,447 13,559 14,778

D29CB Szakképzési hozzájárulás Training levy Leyrs 2,437 3,182 9,080 7,623 11,221 13,330 15,900 18,552 19,743 22,674 27,919 31,197 36,612 42,760

D29CC Kommunálisadó Communal tax on enterprises Leyrs 517 756 895 1,094 1,354 1,192 1,192 1,156 1,148 1,164 1,153 1,268 1,261 1,325

D29CD Gyógyszer ismertetők után fizetett adó Tax on sales reptesentative employees medical corporation Leyrs M M M M M M M M M M M M 10,209 4,540

D29D Taxes on international transactions M M M M M M M M M M M M M M

D29E Business and professional licences M 700 184 535 845 650 1,098 1,464 1,804 1,511 1,613 1,672 1,635 1,492

D29EA Koncessziósdíj Licence fees KS M 700 184 535 845 650 1,098 1,464 1,804 1,511 1,613 1,672 1,635 1,492

D29F Taxes on pollution M M M M M M M M M 6,513 3,218 5,708 8,302 10,691

D29FA Környezetterhelési díj Environmental pollution/Charges/ tax Leyrs P M M M M M M M M M 6,513 3,218 5,708 8,302 10,691

D29G Under-compensation of VAT (flat rate system) M M M M M M M M M M M M M M

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D29H Other taxes PRODUCTION AND

TAXES ON on production n.e.c. IMPORTS M M M M M M M M M M M M 89 127

D29HA Gyógyszertár szolidaritási díj Pharmacy solidarity duty KS M M M M M M M M M M M M 89 127

D5 CURRENT TAXES ON INCOME, WEALTH, ETC. 492,873 642,240 770,437 907,785 1,075,124 1,287,888 1,530,861 1,730,069 1,789,058 1,860,401 1,984,221 2,217,854 2,584,754 2,802,273

D51 Taxes on income 482,584 627,011 750,681 885,028 1,049,136 1,254,204 1,494,748 1,690,969 1,738,935 1,801,321 1,915,350 2,153,953 2,517,042 2,728,474

D51M Taxes on individual or household income including holding gains 376,308 500,097 586,525 667,734 786,681 961,482 1,142,892 1,294,413 1,325,273 1,363,283 1,449,725 1,599,001 1,816,574 2,033,568

D51MA Személyijövedelemadó/SZJA/ Personal income tax SPLIT 1 376,308 500,097 586,525 667,734 786,681 961,482 1,142,892 1,294,413 1,325,273 1,363,283 1,449,725 1,599,001 1,816,574 2,033,568

D51A Taxes on individual or household income excluding holding gains (2) L L L L L L L L L L L L L L

D51C1 Taxes on individual or household holding gains (2) L L L L L L L L L L L L L L

D51O Taxes on the income or profits of corporations including holding gains 106,276 126,914 164,156 217,294 262,455 292,722 351,856 396,556 413,662 438,038 465,625 554,952 700,268 694,865

D51OA Társasági nyereségadó Corporate income tax KIC 106,276 126,914 164,156 217,294 262,455 292,722 351,856 396,556 413,662 438,038 465,625 468,679 510,781 482,524

D51OB Különadó Surcharge of corporate KIC M M M M M M M M M M M 50,947 178,598 200,493

D51OC Pézintézetek különadója Special Tax Liability of Credit Institutions KIC M M M M M M M M M M M 35,326 10,889 11,848

D51B Taxes on the income or profits of corporations excluding holding gains (2) M M M M M M M M M M M M M M

D51C2 Taxes on holding gains of corporations (2) L L L L L L L L L L L L L L

D51C3 Other taxes on holding gains (2) L L L L L L L L L L L L L L

D51C Taxes on holding gains (3) L L L L L L L L L L L L L L

D51D Taxes on winnings from lottery or gambling M M M M M M M M M M M M M M

D51E Other taxes on income n.e.c. M M M M M M M M M M M M 200 41

D51EA Sávos kockázat viselés TB alap Payment of the overflow of medicinal subsidy KIH M M M M M M M M M M M M 200 41

D59 Other current taxes 10,289 15,229 19,756 22,757 25,988 33,684 36,113 39,100 50,123 59,080 68,871 63,901 67,712 73,799

D59A Current taxes on capital 1,340 2,367 3,022 3,572 4,543 5,809 6,773 7,524 8,730 9,783 10,865 6,979 7,167 9,282

D59AA Építményadó Building tax KS 775 1,554 2,011 2,442 3,110 4,163 4,910 5,456 6,377 7,151 8,236 5,437 5,492 7,137

D59AB Telekadó Development land tax KS 293 467 618 652 815 1,116 1,167 1,419 1,611 1,925 1,884 869 1,009 1,394

D59AC Épületek utáni idegen.forg.adó Tax on recreational howes KS 272 346 393 478 618 530 696 649 742 707 745 673 666 751

D59B Poll taxes M M M M M M M M M M M M M M

D59C Expenditure taxes M M M M M M M M M M M M M M

D59D Payments by households for licences 6,785 9,381 12,287 13,798 15,841 20,375 20,976 22,774 31,769 38,537 46,092 44,055 46,058 48,590

D59DA Gépjárműadó központi Tax on domestically registered vehicles central C T 1,379 3,606 5,008 4,235 5,892 6,204 6,774 6,984 10,803 16,538 17,541 18,332 20,775 23,462

D59DB Eljárási illeték Stamp duties C 5,400 5,765 7,256 9,438 9,941 14,161 14,192 15,778 20,955 21,970 28,530 25,701 25,247 25,090

D59DC Egyéb átengedett központiadók CG taxes conveid to LG C T 6 10 23 125 8 10 10 12 11 29 21 22 36 38

D59E Taxes on international transactions M M M M M M M M M M M M M M

D59F Other current taxes n.e.c. 2,164 3,481 4,447 5,387 5,604 7,500 8,364 8,802 9,624 10,760 11,914 12,867 14,487 15,927

D59FA Háztartások kummunáliadója Communal tax on households KS 1,305 1,910 2,262 2,765 3,422 4,557 5,087 5,578 6,308 7,161 7,954 8,275 9,069 9,739

D59FB Idegenforgalmi adó Tourism tax KS 859 1,571 2,185 2,622 2,182 2,943 3,277 3,224 3,316 3,549 3,858 4,357 4,935 5,468

D59FC Környezetterhelési díj Environmental pollution/Charges/ tax KS P M M M M M M M M M 50 102 235 483 720

D91 Capital Taxes 3,120 3,518 4,738 5,942 6,338 7,110 8,846 10,743 12,573 18,585 20,894 21,411 17,087 16,526

D91A Taxes on capital transfers 2,546 2,733 3,652 4,324 4,892 5,460 6,652 8,700 8,613 12,667 15,610 15,801 13,310 11,447

D91AA Örökösödési és ajándékozási illeték Duties on conveyances, inheritance and gifts KS 2,546 2,733 3,652 4,324 4,892 5,460 6,652 8,700 8,613 12,667 15,610 15,697 13,176 11,276

D91AB Luxusadó Luxury tax KS M M M M M M M M M M M 104 134 171

D91B Capital levies 574 785 1,086 1,618 1,446 1,650 2,194 2,043 3,960 5,918 5,284 5,610 3,777 5,079

D91BA Földvédelmi járulék Land protection contribution KS P 574 785 1,086 1,618 1,446 1,650 2,194 2,043 3,960 5,918 5,284 5,610 3,777 5,079

D91C Other capital taxes n.e.c. M M M M M M M M M M M M M M

ODA TOTAL TAX RECEIPTS 1,499,480 1,827,931 2,109,956 2,513,095 2,946,549 3,471,540 3,883,016 4,309,155 4,758,378 5,247,839 5,484,045 5,866,795 6,664,794 7,065,902

D611 Actual social contributions 847,404 969,273 1,218,760 1,420,081 1,509,714 1,738,929 1,961,317 2,202,450 2,368,596 2,538,683 2,760,046 2,974,874 3,444,285 3,658,931

D6111 Employers' actual social contributions 679,992 784,424 990,998 1,159,049 1,200,524 1,397,413 1,548,544 1,727,993 1,845,055 1,952,792 2,139,313 2,248,530 2,443,270 2,595,232

D61111 Compulsory employers' actual social contributions 679,992 784,424 990,998 1,159,049 1,200,524 1,397,413 1,548,544 1,727,993 1,845,055 1,952,792 2,139,313 2,248,530 2,443,270 2,595,232

D61111A Munkaadók kötelető Tb Employers' actual social contributions Leyrs 625,625 716,477 899,252 1,060,180 1,116,522 1,302,058 1,435,949 1,593,673 1,697,639 1,794,878 1,964,996 2,059,999 2,242,524 2,381,961

D61111B Munkaadói járulék Employers contributions Leyrs 54,367 67,947 91,746 98,869 84,002 95,355 112,595 134,320 147,416 157,914 174,317 188,531 200,746 213,271

D61112 Voluntary employers' actual social contributions M M M M M M M M M M M M M M

D6112 Employees' social contributions 130,428 144,151 185,750 208,934 248,670 266,512 317,781 377,769 415,351 472,722 497,944 572,317 834,893 876,555

D61121 Compulsory employees' social contributions 130,428 144,151 185,750 208,934 248,670 266,512 317,781 377,769 415,351 472,722 497,944 572,317 834,893 876,555

D61121A Munkavállalók kötelető Tb Employees social contributions Lees 111,960 123,478 156,779 176,430 211,336 222,938 266,210 316,897 369,773 425,144 444,333 504,966 743,699 778,570

D61121B Munkavállalói járulék Employees contributions Lees 18,468 20,673 28,971 32,504 37,334 43,574 51,571 60,872 45,578 47,578 53,611 67,351 91,194 97,985

D61122 Voluntary employees' social contributions M M M M M M M M M M M M M M

D6113 Social contributions by self- and non-employed persons 36,984 40,698 42,012 52,098 60,520 75,004 94,992 96,688 108,190 113,169 122,789 154,027 166,122 187,144

D61131 Compulsory social contributions by self- and non-employed persons 36,984 40,698 42,012 51,305 59,433 73,731 93,231 94,605 105,978 110,923 120,458 151,985 164,360 185,352

D61131A Egyéni vállalkozók kötelezőtb járuléka Compulsory social contributions by self-employed persons KISe 21,610 25,244 28,539 29,056 30,541 40,127 61,970 59,546 67,818 67,794 70,347 103,821 99,970 101,824

D61131B Nem foglalkoztatott személyek köttelező járuléka Compulsory social contrybution by non-employed persons Lnon 15,374 15,454 13,473 22,249 28,892 33,604 31,261 35,059 38,160 43,129 50,111 48,164 64,390 83,528

D61132 Voluntary social contributions by self- and non-employed persons M M M 793 1,087 1,273 1,761 2,083 2,212 2,246 2,331 2,042 1,762 1,792

D61132A Önállóak és alkalmazásban nem állók önkéntes TB hozzájárulásai Voluntary social contributions by self- and non-employed persons M M M 793 1,087 1,273 1,761 2,083 2,212 2,246 2,331 2,042 1,762 1,792

D612 Inputált Tb Imputed social contributions (4) 3,622 4,414 5,803 6,451 9,644 10,064 9,773 10,953 14,604 20,577 21,018 22,042 21,113 23,150

D995A Taxes on products assessed but unlikely to be collected (5) M M M M M M M M M M M M M M

D995B Other taxes on production assessed but unlikely to be collected (5) M M M M M M M M M M M M M M

D995C Taxes on income assessed but unlikely to be collected (5) M M M M M M M M M M M M M M

D995D Other current taxes assessed but unlikely to be collected (5) M M M M M M M M M M M M M M

D995E Employers' actual social contributions assessed but unlikely to be collected (5) M M M M M M M M M M M M M M

D995F Employees' social contributions assessed but unlikely to be collected (5) M M M M M M M M M M M M M M

D995G Social contributions by self- and unemployed persons assessed but unlikely to be collected (5) M M M M M M M M M M M M M M

D995H Capital taxes assessed but unlikely to be collected (5) M M M M M M M M M M M M M M

ODB

TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS AFTER DEDUCTION

OF AMOUNTS ASSESSED BUT UNLIKELY TO BE COLLECTED 2,346,884 2,797,204 3,328,716 3,933,176 4,456,263 5,210,469 5,844,333 6,511,605 7,126,974 7,786,522 8,244,091 8,841,669 10,109,079 10,724,833

ODC

TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS (including imputed

social contributions) AFTER DEDUCTION OF AMOUNTS ASSESSED BUT UNLIKELY TO

BE COLLECTED 2,350,506 2,801,618 3,334,519 3,939,627 4,465,907 5,220,533 5,854,106 6,522,558 7,141,578 7,807,099 8,265,109 8,863,711 10,130,192 10,747,983





(*) Essential information in "Explanatory notes"

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Ireland (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)





Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D2 7,715 8,490 9,556 10,837 12,385 14,330 14,617 16,198 17,651 19,686 22,244 25,137 25,859

D21 7,057 7,764 8,837 10,077 11,537 13,454 13,653 15,107 16,398 18,302 20,709 23,419 23,989

D211 3,736 4,193 4,838 5,589 6,401 7,657 7,999 9,168 9,814 10,947 12,364 13,802 14,456

D211A VAT C 3,736 4,193 4,838 5,589 6,401 7,657 7,999 9,168 9,814 10,947 12,364 13,802 14,456

D212 1,116 1,161 1,304 1,372 1,712 1,850 1,677 1,956 2,068 2,711 2,993 3,245 3,421

D2121 258 199 234 196 184 205 161 133 136 174 226 257 266

D2121A Customs import duties C 258 199 234 196 184 205 161 133 136 174 226 257 266

D2122 858 962 1,071 1,176 1,528 1,646 1,516 1,823 1,931 2,537 2,767 2,988 3,155

D2122A 21 30 22 25 14 13 10 6 5 5 7 2 0

D2122AA Sugar levy contributions C 21 30 22 25 14 13 10 6 5 5 7 2 0

D2122B

D2122C 837 932 1,049 1,151 1,514 1,632 1,506 1,817 1,927 2,532 2,760 2,986 3,155

D2122CA Duty on imported Mineral Hydrocarbon light Oil C E 331 355 400 437 576 604 588 692 609 730 701 699 701

D2122CB Duty on other imported Oil C E 276 324 357 396 571 597 524 626 616 766 725 755 742

D2122CC Duty on imported Tobacco C AT 65 70 86 96 116 122 129 164 314 626 892 1,059 1,155

D2122CD Duty on imported Spirits C AT 60 65 69 73 83 101 90 114 132 140 136 145 165

D2122CE Duty on imported Wine C AT 60 70 81 94 108 122 119 150 166 182 193 207 229

D2122CF Duty on imported Beer C AT 42 42 44 48 49 55 51 61 83 80 95 112 158

D2122CG Duty on imported Cider & Perry C AT 3 3 3 3 2 3 4 5 6 6 7 8 9

D2122CH Excise accrual adj (import) C 3 9 4 8 30 3 5 2 1 9 1 -5

D2122D

D2122E

D2122F

D214 2,206 2,410 2,695 3,115 3,424 3,947 3,977 3,982 4,516 4,644 5,353 6,372 6,113

D214A 1,400 1,454 1,566 1,718 1,635 1,767 1,829 1,920 1,924 1,515 1,425 1,341 1,362

D214AA Duty on Mineral Hydrocarbon light Oil (home) C E 168 182 202 240 144 151 138 162 244 241 301 328 350

D214AB Duty on other Oil (home) C E 144 149 178 233 143 149 125 151 232 227 321 363 411

D214AC Duty on Tobacco (home) C AT 604 607 641 687 747 837 1,013 973 843 433 188 45 37

D214AD Duty on Spirits (home) C AT 100 110 114 114 136 146 131 153 173 175 183 193 202

D214AE Duty on Wine (home) C AT 2 4 2 3 3 2 2 3 2 2 2 2 1

D214AF Duty on Beer (home) C AT 369 391 405 417 427 421 385 416 373 378 362 349 307

D214AG Duty on Cider & Perry (home) C AT 14 15 17 22 26 31 32 57 55 58 59 61 59

D214AH Excise accrual adj (home) C -3 6 4 8 30 3 5 2 1 9 1 -5

D214B 294 365 495 635 857 1,014 1,158 1,074 1,563 1,969 2,581 3,541 3,157

D214BA Stamp duties KS 277 350 481 624 838 1,003 1,143 1,050 1,563 1,969 2,580 3,541 3,156

D214BB Fee stamps KS 16 15 15 11 20 12 14 25 1 1 1 1 1

D214C 30 15

D214CA Bank levies KS 30 15

D214D 367 449 503 615 771 1,001 788 793 819 946 1,149 1,287 1,406

D214DA Duty on Motor vehicle parts & accessories (VRT) C T 367 449 503 615 771 1,001 788 793 819 946 1,149 1,287 1,406

D214E 4 9 8 9 9 10 15 15 15 16 15 16 16

D214EA Entertainment licences C 4 9 8 9 9 10 15 15 15 16 15 16 16

D214F 49 52 58 66 68 59 68 48 38 46 46 54 36

D214FA Betting taxes C 49 52 58 66 68 59 68 48 38 46 46 54 36

D214G 51 53 55 61 72 85 78 89 101 99 93 91 88

D214GA Taxes on insurance policies C 51 53 55 61 72 85 78 89 101 99 93 91 88

D214H 12 14 10 11 11 10 11 12 21 18 8 3 1

D214HA Broadcasting licence fees KS 12 14 10 11 11 10 11 12 21 18 8 3 1

D214I

D214J

D214K

D214L 31 33 33 35 36 37 47

D214LA NORA petroleum levy receipts C E 31 33 33 35 36 37 47

D29 658 727 719 761 849 876 963 1,091 1,253 1,384 1,535 1,719 1,869

D29A 422 450 462 495 541 589 660 748 837 945 1,052 1,192 1,268

D29AA Residential property tax KS 422 450 462 495 541 589 660 748 837 945 1,052 1,192 1,268

D29B 144 158 172 186 215 223 246 262 306 336 361 396 431

D29BA Motor vehicle duties paid by enterprises KS T 144 158 172 186 215 223 246 262 306 336 361 396 431

D29C

D29D

D29E 29 30 34 36 37 15 13 14 16 15 15 14 18

D29EA Business & professional licences KS 29 30 34 36 37 15 13 14 16 15 15 14 18

D29F 20 42 39 46 52 55

D29FA Environment Fund levies KS E 20 42 39 46 52 55

D29G

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D29H 62 88 50 44 55 49 45 48 52 49 60 65 99

D29HA Other taxes linked to production KS 62 88 50 44 55 49 45 48 52 49 60 65 99

D5 7,159 8,161 9,408 10,679 12,357 13,943 14,767 15,000 16,452 18,349 19,733 23,044 24,001

D51 6,983 7,967 9,197 10,450 12,093 13,670 14,457 14,675 16,073 17,932 19,287 22,555 23,470

D51M 5,499 6,124 7,009 7,799 8,594 9,691 10,210 9,802 10,769 12,440 13,580 15,548 16,762

D51MA Income tax 5,240 5,817 6,617 7,295 8,090 8,980 9,218 9,004 9,222 10,783 11,464 12,390 13,563

D51MB Youth employment ley 201 209 240 283 97 15 203 241 255 282 332 368 412

D51MC Income levy 7 2 1 1

D51MD Capital Gains Tax (part) 51 96 151 221 407 696 788 557 1,292 1,375 1,784 2,790 2,788

D51A 5,448 6,028 6,858 7,579 8,188 8,995 9,422 9,245 9,477 11,065 11,796 12,758 13,975

D51AA Income tax SPLIT 1 5,240 5,817 6,617 7,295 8,090 8,980 9,218 9,004 9,222 10,783 11,464 12,390 13,563

D51AB Youth employment ley SPLIT 1 201 209 240 283 97 15 203 241 255 282 332 368 412

D51AC Income levy SPLIT 1 7 2 1 1

D51C1 51 96 151 221 407 696 788 557 1,292 1,375 1,784 2,790 2,788

D51C1A Capital Gains Tax (part) KIH 51 96 151 221 407 696 788 557 1,292 1,375 1,784 2,790 2,788

D51O 1,464 1,824 2,172 2,639 3,488 3,963 4,231 4,866 5,299 5,488 5,701 6,995 6,703

D51OA Corporation Tax 1,458 1,813 2,155 2,614 3,442 3,885 4,144 4,804 5,155 5,335 5,503 6,685 6,393

D51OB Capital Gains Tax (part) 6 11 17 25 45 77 88 62 144 153 198 310 310

D51B 1,458 1,813 2,155 2,614 3,442 3,885 4,144 4,804 5,155 5,335 5,503 6,685 6,393

D51BA Corporation Tax KIC 1,458 1,813 2,155 2,614 3,442 3,885 4,144 4,804 5,155 5,335 5,503 6,685 6,393

D51C2 6 11 17 25 45 77 88 62 144 153 198 310 310

D51C2A Capital Gains Tax (part) KIC 6 11 17 25 45 77 88 62 144 153 198 310 310

D51C3

D51C 56 106 168 245 452 774 876 619 1,436 1,528 1,982 3,100 3,097

D51D

D51E 20 19 16 12 11 16 16 8 5 5 5 12 5

D51EA Levies under section 84 of Finance Act 1986 KIH 4 4 3 2 3 2 0 0 0 0

D51EB Levies under the petroleum & mineral development Acts KIH P 16 16 14 9 8 14 16 7 5 5 5 12 5

D59 176 193 211 229 264 274 310 325 379 416 446 489 531

D59A

D59B

D59C

D59D 176 193 211 227 263 273 301 320 374 411 441 484 526

D59DA Motor vehicle duties paid by households C T 176 193 211 227 263 273 301 320 374 411 441 484 526

D59E

D59F 2 1 1 9 5 5 5 5 5 5

D59FA Vehicle & driving licence expenses C T 2 1 1 9 5 5 5 5 5 5

D91 76 104 113 142 192 223 168 151 213 190 249 343 391

D91A 76 104 113 142 192 223 168 151 213 190 249 343 391

D91AA Capital Acquisition Tax KS 76 104 113 142 192 223 168 151 213 190 249 343 391

D91B

D91C

ODA 14,950 16,755 19,077 21,658 24,934 28,496 29,552 31,349 34,317 38,224 42,226 48,524 50,251

D611 2,630 2,693 2,925 3,249 3,877 4,620 5,291 5,761 6,206 6,900 7,628 8,501 9,418

D6111 1,528 1,547 1,740 2,007 2,328 2,814 3,328 3,530 3,720 4,025 4,427 5,204 5,785

D61111 1,528 1,547 1,740 2,007 2,328 2,814 3,328 3,530 3,720 4,025 4,427 5,204 5,785

D61111A Compulsory employers' actual social contributions Leyrs 1,528 1,547 1,740 2,007 2,328 2,814 3,328 3,530 3,720 4,025 4,427 5,204 5,785

D61112

D6112 991 1,027 1,028 1,076 1,343 1,616 1,774 1,979 2,208 2,519 2,813 2,924 3,212

D61121 991 1,027 1,028 1,076 1,343 1,616 1,774 1,979 2,208 2,519 2,813 2,924 3,212

D61121A Compulsory employees social contributions Lees 991 1,027 1,028 1,076 1,343 1,616 1,774 1,979 2,208 2,519 2,813 2,924 3,212

D61122

D6113 111 119 158 166 205 190 189 252 278 357 388 374 421

D61131 111 119 158 166 205 190 189 252 278 357 388 374 421

D61131A Compulsory social contributions by self- and non-employed persons SPLIT 2 111 119 158 166 205 190 189 252 278 357 388 374 421

D61132

D612 Capital transfers from general government to relevant sectors representing 946 982 1,058 1,110 1,182 1,311 1,492 1,705 1,878 2,042 2,176 2,436 2,579

D995 taxes and social contributions assessed but unlikely to be collected (5)

D995A Taxes on products assessed but unlikely to be collected (5)

D995B Other taxes on production assessed but unlikely to be collected (5)

D995C Taxes on income assessed but unlikely to be collected (5)

D995D Other current taxes assessed but unlikely to be collected (5)

D995E Employers' actual social contributions assessed but unlikely to be collected (5)

D995F Employees' social contributions assessed but unlikely to be collected (5)

D995G Social contributions by self- and unemployed persons assessed but unlikely to be collected (5)

D995H Capital taxes assessed but unlikely to be collected (5)

ODB 17,580 19,448 22,002 24,907 28,812 33,116 34,843 37,110 40,523 45,124 49,854 57,026 59,669

ODC 18,525 20,430 23,060 26,017 29,994 34,428 36,335 38,815 42,401 47,166 52,031 59,462 62,247





(*) Essential information in "Explanatory notes"

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

2008

22,632

20,620

12,989

12,989

3,336

248

248

3,088

2

2





3,086

683

744

1,171

157

229

118

9

-24









4,296

1,277

364

379

0

194

2

309

52

-24

1,682

1,681

1







1,121

1,121

16

16

37

37

82

82

0

0









81

81

2,012

1,375

1,375

476

476







15

15

59

59

2008

86

86

20,559

20,066

14,843

13,148

413





1,282

13,561

13,148

413





1,282

1,282

5,213

5,071

142

5,071

5,071

142

142





1,424





10





10

493









488

488





5

5

332

332

332







43,522

9,670

5,929

5,929

5,929





3,336

3,336

3,336





406

406

406





2,811









53,192

56,003

2008

2008

2008

2008

2008

2008

2008

2008

2008

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Italy (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)





Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D2 Totale imposte indirette Amministrazioni Pubbliche (SES13) TAXES ON PRODUCTION AND IMPORTS 117,668 122,458 132,967 170,459 172,731 180,890 183,471 189,861 190,811 199,183 206,537 224,314 231,417

D21 Imposte sui prodotti Taxes on products 106,540 110,554 118,588 129,200 134,819 140,635 139,774 143,762 144,541 152,942 156,558 170,546 174,734

D211 Imposta sul valore aggiunto (IVA) Value added type taxes 52,493 54,000 59,080 66,410 68,653 77,473 78,056 80,382 79,099 81,515 85,317 92,992 95,623

D211A Imposta sul valore aggiunto (IVA) - PA VAT total to General government C 47,915 48,970 55,234 61,906 64,760 73,275 73,096 77,124 76,553 79,443 83,314 91,102 93,623

D211B Imposta sul valore aggiunto (IVA) - UE VAT to institutions of the EU C 4,578 5,030 3,846 4,504 3,893 4,198 4,960 3,258 2,546 2,072 2,003 1,890 2,000

D212 Imposte e tasse sulle importazioni Taxes and duties on imports excluding VAT 1,702 1,457 1,405 1,530 1,497 1,710 1,597 1,539 1,601 1,711 1,876 2,190 2,404

D2121 Dazi sulle importazioni Import duties 1,317 1,069 1,158 1,317 1,311 1,536 1,440 1,377 1,464 1,606 1,785 2,093 2,261

D2121A Dazi sulle importazioni Import duties C 1,317 1,069 1,158 1,317 1,311 1,536 1,440 1,377 1,464 1,606 1,785 2,093 2,261

D2122 Imposte sull'importazioni, escluse l'IVA e i dazi sulle importazioni Taxes on imports, excluding VAT and import duties 385 388 247 213 186 174 157 162 137 105 91 97 143

D2122A Dazi sulle importazioni di prodotti agricoli Levies on imported agricultural products 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122B Compensazioni monetarie sulle importazioni Monetary compensatory amounts on imports 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122C Imposte sulle importazioni Excise duties 385 388 247 213 186 174 157 162 137 105 91 97 143

D2122CA Sovrimposta di confine sugli oli minerali In-bond surcharge on mineral oils C E 155 133 116 136 105 93 79 105 89 56 46 55 88

D2122CB Sovrimposta di confine (esclusi gli oli minerali) In-bond surcharge on liquefied petroleum gases and other surchanges C 229 252 130 77 81 81 78 56 47 49 45 42 55

of which environmental E 219 243 122 68 74 74 73 53 44 46 42 39 52

D2122CC Imposta sulle importazioni di caffè Excise duty on coffee C 0 0 0 0 0 0 0 1 0 0 0 0 0

D2122CD Imposta sulle importazioni di cacao Excise duty on cocoa C 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122CE Imposta sulle importazioni di banane Excise duty on bananas C 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122CF Altre imposte sulle importazioni Other taxes on imports C 1 3 1 0 0 0 0 0 1 0 0 0 0

D2122D Imposte generali sulle vendite General sales taxes 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122E Tasse su servizi specifici Taxes on specific services 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122F Profitti sui monopoli d'importazione Profits of import monopolies 0 0 0 0 0 0 0 0 0 0 0 0 0

D214 Imposte sui prodotti, esclusa l'Iva e le tasse sulle importazioni Taxes on products, except VAT and import taxes 52,345 55,097 58,103 61,260 64,669 61,452 60,121 61,841 63,841 69,716 69,365 75,364 76,707

D214A Accise e imposte sui consumi Excise duties and consumption taxes 29,673 30,195 31,364 31,178 32,748 30,807 30,471 29,761 31,953 31,224 31,696 32,555 32,113

D214AA Imposta sugli oli minerali e derivati Excise duty on mineral oils C E 22,987 22,463 23,075 23,450 24,770 22,291 22,960 23,172 23,910 23,455 23,249 23,942 23,252

D214AB Imposta sui gas incondensabili Excise duty on liquefied petroleum gases C E 526 542 716 693 756 615 581 647 644 585 716 488 451

D214AC Imposta sul gas metano Excise duty on methane C E 3,410 4,054 4,443 4,130 4,180 4,560 4,251 3,216 4,449 4,155 4,531 4,772 4,847

D214AD Imposta sulla birra Excise duty on beer C AT 229 219 229 236 242 242 265 277 329 330 413 471 489

D214AE Imposta sullo zucchero Excise duty on sugars C 0 0 0 0 0 1 0 0 0 0 0 0 0

D214AF Imposta sull'energia elettrica Excise duty on electricity C E 1,590 2,038 1,962 1,741 1,828 1,859 1,156 1,110 1,249 1,235 1,341 1,393 1,494

D214AG Imposta addizionale sull'energia elettrica di comuni e province Local surcharge on electricity duty C E 920 868 927 917 950 1,220 1,241 1,321 1,355 1,437 1,420 1,448 1,532

D214AH Imposta sulla registrazione e riproduzione del suono Excise duty on sound and video recording and playing equipment C 1 1 1 1 1 0 0 0 0 0 0 0 0

D214AI Diritti speciali sulle acque da tavola Special duty on table waters C 5 5 5 5 15 14 12 12 12 21 20 35 42

D214AL Diritti dell'Ente nazionale risi Surcharges accruing to National Rice Administration C 5 5 6 5 6 5 5 6 5 6 6 6 6

D214AM Imposta sul consumo d'acqua Water consumption tax C P 0 0 0 0 0 0 0 0 0 0 0 0 0

D214B Imposte di bollo Stamp taxes 16,583 18,010 19,192 20,644 20,491 20,530 19,654 21,416 21,714 23,743 24,470 28,628 29,301

D214BA Imposta sui tabacchi Excise duty on tobacco C AT 5,538 5,781 5,933 6,358 7,077 7,712 7,534 8,011 8,158 8,936 9,157 10,102 10,436

D214BB Imposta sugli spiriti Excise duty on spirits C AT 407 468 456 447 502 486 581 563 582 571 599 644 595

D214BC Proventi della vendita di denaturanti e contrassegni di Stato Receipts from sale of denaturing agents and govemment seals C 12 11 11 13 11 12 12 13 13 13 16 13 14

D214BD Imposta di bollo Stamp duties KS 3,695 4,317 4,320 4,388 3,815 3,890 3,734 3,719 3,742 4,297 4,636 5,522 5,160

D214BE Imposta di registro e sostitutiva Registration tax KS 3,265 3,241 3,475 3,834 4,328 3,731 3,793 4,621 4,563 5,242 5,005 6,060 6,437

D214BF Imposta di surrogazione registro e bollo Duty in lieu of registration and stamp duties (excl. Insurance tax) KS 2,728 2,964 3,091 3,522 3,002 3,063 2,446 2,537 2,748 2,794 2,809 2,906 2,973

D214BG Imposta ipotecaria Mortgage taxes and land registry duties KS 727 881 1,299 1,411 1,190 1,067 1,015 1,266 1,245 1,236 1,457 2,260 2,525

D214BH Diritti catastali Surcharges accruing on cadastral acts KS 211 347 607 671 566 569 539 686 663 654 791 1,121 1,161

D214C Imposte sulle transazioni finanziarie e di capitale Taxes on financial and capital transactions 0 0 0 0 0 0 0 0 0 0 0 0 0

D214D Imposte di registrazione degli autoveicoli Car registration taxes 910 883 943 921 970 1,034 1,057 1,076 1,150 1,242 1,211 1,299 1,326

D214DA Pubblico registro automobilistico (PRA) Public motor vehicle register tax C T 910 883 943 921 970 1,034 1,057 1,076 1,150 1,242 1,211 1,299 1,326

D214E Imposte sugli intrattenimenti Taxes on entertainment 407 460 338 392 417 276 241 208 211 256 217 207 220

D214EA Diritti erariali su pubblici spettacoli Entertainment tax C 305 338 213 254 276 118 84 55 66 111 66 61 68

D214EB Proventi dei Casinò Casino takings, special duties, etc. C 102 122 125 138 141 158 157 153 145 145 151 146 152

D214F Imposte su llotterie, giochi a premi e scommesse Taxes on lotteries, gambling and betting 2,907 3,318 3,830 5,359 6,206 4,651 4,134 4,280 3,233 7,419 5,798 6,546 7,549

D214FA Imposta sul lotto e le lotterie Tax on lotto, lotteries and betting C 2,133 2,417 2,844 4,552 5,488 3,743 3,245 3,608 2,548 6,756 5,207 5,982 6,998

D214FB Imposta sui giuochi, abilità e concorsi pronostici Single tax on games of skill and betting-levied inderectly on production C 112 114 164 142 192 181 167 189 174 156 168 169 156

D214FC Imposta sul gioco TOTIP e sulle scommesse UNIRE Tax on Totip game and horse races bets C 199 301 277 254 238 306 387 268 293 287 269 241 249

D214FD Imposta sul gioco del Totocalcio e dell' Enalotto Tax on Totocalcio game C 463 486 545 411 288 421 335 215 218 220 154 154 146

D214G Imposte sui premi assicurativi Taxes on insurance premiums 0 0 0 0 1,082 1,370 1,522 1,827 1,952 1,992 2,110 2,130 2,150

D214GA Imposta provinciale sulle assicurazioni Rc auto Provincial tax on motor vehicle insurances C T 0 0 0 0 1,082 1,370 1,522 1,827 1,952 1,992 2,110 2,130 2,150

D214H Altre imposte su servizi specifici Other taxes on specific services 1,780 2,132 2,343 2,678 2,690 2,732 2,993 3,226 3,589 3,802 3,826 3,955 4,013

D214HA Imposte comunali sulla pubblicità e sulle affissioni Municipal tax on advertising KS 295 319 338 382 385 389 396 303 382 398 405 411 392

D214HB Contributi concessioni edilizie Municipal tax on building licences KS 1,485 1,498 1,645 1,953 2,021 2,021 2,308 2,672 2,976 3,169 3,187 3,311 3,393

D214HC Tributo speciale discarica Regional special tax on dumping KS P 0 315 360 343 284 322 289 251 231 235 234 233 228

D214HD Imposta sulla pubblicità Tax on advertisements KS 0 0 0 0 0 0 0 0 0 0 0 0 0

D214I Imposte generali sulle vendite e sugli affari General sales or turnover taxes 0 0 0 0 0 0 0 0 0 0 0 0 0

D214J Profitti dei Monopoli lfiscali Profits of fiscal monopolies 17 15 12 11 8 6 5 6 6 5 4 4 4

D214JA Proventi vari dei Monopoli di Stato Excise duty on products of Monopoli di Stato C 17 15 12 11 8 6 5 6 6 5 4 4 4

D214K Imposte e compensazioni monetarie sulle esportazioni Export duties and monetary comp. amounts on exports 0 0 0 0 0 0 0 0 0 0 0 0 0

D214L Altre imposte sui prodotti n.a.c. Other taxes on products n.e.c. 68 84 81 77 57 46 44 41 33 33 33 40 31

D214LA Proventi speciali assimilati alle imposte sui prodotti Special duties similar indirect tax on products C 47 59 59 54 31 19 16 13 5 5 5 10 1

D214LB Diritti mattatoi Municipal surcharges accruing on slaughters C 21 25 22 23 26 27 28 28 28 28 28 30 30

D29 Altre imposte sulla produzione Other taxes on production 11,128 11,904 14,379 41,259 37,912 40,255 43,697 46,099 46,270 46,241 49,979 53,768 56,683

D29A Imposte su terreni, immobili e altre strutture Taxes on land, buildings or other structures 6,727 7,174 7,673 7,935 8,259 8,435 8,744 9,581 9,951 10,417 10,885 11,441 12,010

D29AA Imposta comunale sugli immobili (ICI) - Fabbricati Municipal real estate tax (ICI) - Part on buildings KS 6,727 7,174 7,673 7,935 8,259 8,435 8,744 9,581 9,951 10,417 10,885 11,441 12,010

D29B Imposte sulle attività non finanziarie/beni capitali Taxes on the use of fixed assets 686 821 908 901 981 1,006 1,023 877 1,167 1,100 1,166 1,228 1,332

D29BA Imposte sulle attività non finanziarie/beni capitali Taxes on the use of fixed assets KS 686 821 908 901 981 1,006 1,023 877 1,167 1,100 1,166 1,228 1,332

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D29C Totale imposte indirette ruoli paga /montePubbliche (SES13)

Imposte sui salari e sui Amministrazioni salari Total wage PRODUCTION AND

TAXES ONbill and payroll taxes IMPORTS 1,136 632 586 609 186 0 0 0 0 0 0 0 0

D29CA Contributi Gescal a carico dei datori di lavoro Contribution to GESCAL - employers' contribution Leyrs 1,136 632 586 609 186 0 0 0 0 0 0 0 0

D29D Imposte sulle transazioni internazionali Taxes on international transactions 0 0 0 0 0 0 0 0 0 0 0 0 0

D29E Imposte sulle licenze per l'esercizio di affari e professioni Business and professional licences 1,630 2,170 3,850 2,810 2,680 1,848 1,993 3,553 2,052 2,124 2,310 2,362 2,728

D29EA Diritti delle Camere di commercio Surcharge accruing to chambers of commerce KS 599 623 681 807 837 891 963 982 994 1,057 1,106 1,150 1,210

D29EB Concessioni governative Duty on official franchises KS 1,066 1,582 3,204 2,037 1,875 989 1,049 2,602 1,086 1,100 1,237 1,248 1,560

D29EC Rimborsi sulle esportazioni Refunds of taxes on production and imports KS -35 -35 -35 -34 -32 -32 -19 -31 -28 -33 -33 -36 -42

D29F Imposte sull'inquinamento Taxes on pollution 109 114 124 199 198 195 184 199 204 202 220 231 263

D29FA Tassa emissioni anidride solforosa ed ossido di azoto SO2 and NOx pollution tax KS P 0 0 0 56 60 50 33 32 28 24 20 17 16

D29FB Tributo funzione tutela e protezione ambiente Local tax for environmental protection KS P 109 114 124 143 138 145 151 167 176 178 200 214 247

D29G Sotto-compensazione IVA Under-compensation of VAT (flat rate system) 0 0 0 0 0 0 0 0 0 0 0 0 0

D29H Altre imposte sulla produzione n.a.c. Other taxes on production n.e.c. 840 993 1,238 28,805 25,608 28,771 31,753 31,889 32,896 32,398 35,398 38,506 40,350

D29HA Altri proventi speciali assimilati alle altre imposte sulla produzione Other special duties on production KS 196 193 189 205 191 177 201 186 188 188 187 148 42

D29HB Imposta di soggiornio Tourist and temporary residence tax C 0 0 0 0 0 0 0 0 0 0 0 0 0

D29HC Altre imposte sulla produzione Other taxes on production C 147 277 503 339 243 288 261 322 223 367 383 550 655

D29HD Canoni su telecomunicazioni e Rai TV Telecommunication licences tax C 491 517 541 525 563 959 715 242 170 141 129 275 240

D29HE Diritti archivi notarili Surcharges accruing on notarial acts KS 4 4 4 4 5 4 5 7 8 9 9 9 9

D29HF Diritti degli Enti provinciali turismo Surcharges accruing to provincial tourist offices C 2 2 1 2 2 0 0 0 0 0 0 0 0

D29HG Imposta regionale sulle attività produttive (IRAP) Regional tax on productive activities (IRAP) 0 0 0 27,730 24,604 27,343 30,571 31,132 32,307 31,693 34,690 37,524 39,404

Split to Leyrs: Leyrs 0 0 0 17,420 15,739 17,805 20,448 21,144 21,757 21,263 22,770 24,542 24,093

Split to KIC: KIC 0 0 0 6,113 5,259 5,661 6,012 5,935 6,438 6,523 7,626 8,306 10,007

Split to KISe: KISe 0 0 0 4,197 3,606 3,877 4,111 4,053 4,112 3,907 4,293 4,676 5,304

D5 Imposte correnti sul reddito e sul patrimonio, etc. CURRENT TAXES ON INCOME, WEALTH, ETC. 137,031 151,319 165,766 155,746 168,067 171,833 183,998 179,554 178,745 185,378 189,815 213,867 233,229

D51 Imposte sul reddito Taxes on income 131,101 145,889 160,053 150,374 162,696 166,912 178,622 173,659 172,518 179,259 184,072 207,493 226,498

D51M Taxes on

Imposte sul reddito delle persone fisiche e delle famiglie inclusi i guadagni in conto capitale individual or household income including holding gains 99,240 107,976 116,611 122,642 130,225 136,853 137,684 138,639 140,892 145,712 150,040 163,206 175,378

D51A Taxes on

Imposte sul reddito delle persone fisiche o delle famiglie esclusi i guadagni in conto capitale individual or household income excluding holding gains (2) 98,948 107,643 116,254 121,984 126,997 126,144 135,340 137,217 139,907 144,789 148,392 160,337 172,820

D51AA Imposte sul reddito delle persone fisiche (IRPEF) Personal income tax SPLIT 1 83,167 89,882 97,844 109,375 117,688 118,340 125,745 128,068 132,197 136,696 141,259 150,963 162,644

D51AB Ritenute sugli interessi e sui redditi da capitale - Famiglie Withholding tax on income from deposits paid by households KIH 10,855 13,494 14,076 10,053 7,257 5,948 8,039 7,645 6,119 5,773 5,716 7,375 8,365

D51AC Imposta locale sui redditi (ILOR) - Famiglie Local income tax paid by households KIH 412 541 651 158 14 10 11 8 2 0 0 0 0

D51AD Imposta sui redditi di ricchezza mobile Tax on income from investiments KIH 2 1 3 3 0 0 2 0 1 0 0 1 0

D51AE Imposte complementari e addizionali 10% Surcharge on income KIH 368 8 8 3 0 0 0 0 0 0 0 0 0

D51AF Contributi Gescal carico dei dipendenti Contributions to GESCAL - employees' contribution Lees 748 131 0 0 0 0 0 0 0 0 0 0 0

D51AG Imposta sull'incremento del valore degli immobili (INVIM) - Famiglie Municipal capital gains tax on buildings paid by households KS 1,505 1,450 1,290 1,123 1,205 1,048 744 165 108 50 34 33 22

D51AH Ritenute sugli utili distribuiti dalle società - Famiglie Withholding tax on company dividens paid by households KIH 488 700 865 869 414 276 251 317 267 315 492 754 542

D51AI Imposta comunale sull'industria e sulle arti e professioni (ICIAP) Municipal tax on industry, crafts and professions KS 1,222 1,220 1,265 93 68 54 34 28 28 19 10 8 0

D51AL Imposte su assicurazione vita e previdenza complementare Tax on life insurance and supplementary pension schemes KS 181 216 252 307 351 468 514 527 576 639 739 962 1,086

D51AM Imposta sulle riserve matematiche di assicurazione Tax on actuarial reserve KS 0 0 0 0 0 0 0 459 609 1,297 142 241 161

D51C1 Imposte sui guadagni in conto capitale delle persone fisiche o famiglie Taxes on individual or household holding gains (2) 292 333 357 658 3,228 10,709 2,344 1,422 985 923 1,648 2,869 2,558

D51C1A Imposta plusvalenze cessioni azioni (capital gain) - Famiglie Capital gains tax on shares KIH 187 224 239 437 1,710 3,176 1,882 1,170 691 505 910 1,197 1,156

D51C1B Imposta sostitutiva sul risparmio gestito - Famiglie Tax on invested savings KIH 105 109 118 221 1,518 7,533 462 252 294 418 738 1,672 1,402

D51O Imposte sui redditi o profitti di imprese inclusi i guadagni in conto capitale Taxes on the income or profits of corporations including holding gains 31,684 37,708 43,123 27,155 31,769 29,123 40,408 34,721 31,338 33,241 33,469 43,726 50,586

D51B Imposte sui redditi o profitti di imprese ad esclusione quelli azionari Taxes on the income or profits of corporations excluding holding gains (2) 31,684 37,708 43,123 26,840 30,773 27,705 36,276 32,298 28,991 30,215 33,427 43,657 50,558

D51BA Ritenute sugli interessi e sui redditi da capitale - Imprese Withholding tax on income from deposits paid by firms KIC 8,027 9,217 7,219 1,360 1,138 592 1,727 2,028 1,655 1,159 1,240 1,495 2,407

D51BB Imposte sul reddito delle persone giuridiche (IRPEG) Corporation tax KIC 11,449 14,329 20,532 19,395 28,741 26,578 29,204 26,773 24,662 23,960 30,329 36,425 47,192

D51BC Imposta locale sui redditi (ILOR) - Imprese Local income tax paid by firms KIC 6,813 8,953 10,788 2,619 231 157 186 139 60 23 21 22 15

D51BD Imposta sull'incremento del valore degli immobili (INVIM) - Imprese Municipal capital gains tax on buildings paid by firms KS 134 130 115 100 108 94 67 15 10 4 1 1 1

D51BE Imposta sulle società e sulle obbligazioni Company franchise and liabilities tax KS 0 0 1 1 0 0 0 0 0 0 0 0 0

D51BF Ritenute sugli utili distribuiti dalle società - Imprese Withholding tax on company dividens paid by firms KIC 716 920 976 919 0 0 0 0 0 0 0 0 0

D51BG Imposta sul patrimonio netto imprese Firm net wealth tax KS 4,545 4,159 3,492 2,446 555 284 51 14 6 4 7 4 5

D51BH Nuova imposta sostitutiva rivalutazione beni aziendali New tax on imputed income derived from the appreciation of corporate assets KIC 0 0 0 0 0 0 5,041 3,329 2,598 5,065 1,829 5,710 938

D51C2 Imposte sui redditi da capitale delle imprese Taxes on holding gains of corporations (2) 0 0 0 315 996 1,418 4,132 2,423 2,347 3,026 42 69 28

D51C2A Imposta plusvalenze cessioni azioni (capital gain) - Imprese Capital gains tax on shares KIC 0 0 0 0 0 0 0 0 0 0 0 0 0

D51C2B Imposta sostitutiva sul risparmio gestito - Imprese Tax on invested savings KIC 0 0 0 0 0 0 0 0 0 0 0 0 0

D51C2C Imposta sostituiva su plusvalenze da cessione di azienda Capital gains tax on sell-off KIC 0 0 0 315 996 1,418 4,132 2,423 2,347 3,026 42 69 28

D51C3 Altre imposte sui gudagni di capitale Other taxes on holding gains (2) 0 0 0 18 53 385 35 18 0 0 0 0 0

D51C3A Imposta sostitutiva sul risparmio gestito - Altro Tax on invested savings KIH 0 0 0 18 53 385 35 18 0 0 0 0 0

D51C Imposte sui guadagni di capitale Taxes on holding gains (3) 292 333 357 991 4,277 12,512 6,511 3,863 3,332 3,949 1,690 2,938 2,586

D51D Imposte sulle vincite da lotterie o giochi Taxes on winnings from lottery or gambling 171 199 311 556 648 548 490 279 286 306 562 561 534

D51DA Imposte giochi abilità e concorsi pronostici (diretta) Tax on games of skill and betting-levied on current income and assets KIH 171 199 311 556 648 548 490 279 286 306 562 561 534

D51E Altre imposte sul reddito n.a.c. Other taxes on income n.e.c. 6 6 8 3 1 3 5 2 2 0 1 0 0

D51EA Addizionale alle imposte erariali e locali sui redditi (8%) Surcharges on state and local taxes KIH 6 6 8 3 1 3 5 2 2 0 1 0 0

D59 Altre imposte correnti Other current taxes 5,930 5,430 5,713 5,372 5,371 4,921 5,376 5,895 6,227 6,119 5,743 6,374 6,731

D59A Imposte correnti sul capitale Current taxes on capital 723 771 945 865 900 919 953 1,044 1,084 1,135 819 649 768

D59AA Imposta comunale sugli immobili (ICI) - Aree edificabili Municipal real estate tax (ICI) - Part on building plots KS 723 771 945 865 900 919 953 1,044 1,084 1,135 819 649 768

D59AB Sovrimposta comunale sui fabbricati (SOCOF) Municipal Surcharge on buildings KS 0 0 0 0 0 0 0 0 0 0 0 0 0

D59B Imposte di capitazione Poll taxes 0 0 0 0 0 0 0 0 0 0 0 0 0

D59C Imposte sulle spese Expenditure taxes 0 0 0 0 0 0 0 0 0 0 0 0 0

D59D Licenze pagate dalle famiglie Payments by households for licences 3,590 3,757 3,923 3,446 3,357 3,433 3,637 3,736 3,776 3,849 4,014 4,306 4,652

D59DA Imposta sulle patenti Driving licence tax C 843 1,080 1,137 85 88 143 118 129 129 208 206 272 268

D59DB Tasse auto pagate dalle famiglie Motor vehicle duty paid by household C T 2,747 2,677 2,786 3,361 3,269 3,290 3,519 3,607 3,647 3,641 3,808 4,034 4,384

D59E Imposte sui transazioni internazionali Taxes on international transactions 0 0 0 0 0 0 0 0 0 0 0 0 0

D59F Altre imposte correnti n.a.c. Other current taxes n.e.c. 1,617 902 845 1,061 1,114 569 786 1,115 1,367 1,135 910 1,419 1,311

D59FA Imposta sui cani Tax on dogs C 0 0 0 0 0 0 0 0 0 0 0 0 0

D59FB Altre imposte sul reddito e sul patrimonio Other current taxes on income and wealth KS 1,617 902 845 1,061 1,114 569 786 1,115 1,367 1,135 910 1,419 1,311

D91 Imposte in conto capitale Capital Taxes 5,275 2,880 7,221 4,124 1,252 1,117 1,065 2,986 17,932 8,374 1,871 225 301

D91A Imposte sui trasferimenti di capitale Taxes on capital transfers 565 673 662 862 1,012 1,005 961 695 341 145 61 47 149

D91AA Imposte sulle successioni e donazioni Inheritance and gift duty KS 565 673 662 862 1,012 1,005 961 695 341 145 61 47 149

D91AB Imposta valore netto globale asse ereditario Estate duty KS 0 0 0 0 0 0 0 0 0 0 0 0 0

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D91B Totale imposte indirette Amministrazioni Pubbliche (SES13)

Imposte straordinarie sul patrimonio Capital ON PRODUCTION AND IMPORTS

TAXESlevies 11 29 6,014 2,611 28 14 16 11 6 2 0 1 1

D91BA Imposta sostitutiva sulla rivalutazione dei beni aziendali Tax on imputed income derived from the appreciation of corporate assets KS 9 19 47 258 11 6 10 4 1 0 0 0 0

D91BB Ritenuta acconto sul trattamento di fine rapporto di lavoro (TFR) Witholding tax on the severance pay Leyrs 0 0 3,445 2,265 9 3 1 1 2 1 0 1 1

D91BC Contributo straordinario per l' Europa Special tax fo Europe KS 0 0 2,513 82 3 1 3 4 1 0 0 0 0

D91BD Imposta straordinaria sugli immobili Extraordinary property tax on the value of buildings (ISI) KS 0 0 0 0 1 0 0 0 0 0 0 0 0

D91BE Imposta straordinaria sui depositi Extraordinary tax on the value of deposits, current accounts and deposit certificates KS 1 0 0 0 0 0 0 0 0 0 0 0 0

D91BF Imposta sostitutiva sui beni d'impresa Tax replacing those on income from property other than the assets of the enterprise KS 0 0 0 0 0 0 0 0 0 0 0 0 0

D91BG Imposta sui beni di lusso Extraordinary tax to which owners of certain luxury goods are liable (Decree-Law No 384 of 19/9/92) KS 1 10 9 6 4 4 2 2 2 1 0 0 0

D91C Altre imposte sul capitale n.a.c. Other capital taxes n.e.c. 4,699 2,178 545 651 212 98 88 2,280 17,585 8,227 1,810 177 151

D91CA Regolarizzazione omessi o ritardati versamenti imposte Recover of paid taxes in delay KS 0 0 89 104 66 2 2 1 0 0 1 0 0

D91CB Condono dirette+accertamento con adesione Penalties and settlements - direct taxes KS 4,289 1,737 271 472 114 85 80 796 9 1 5 3 6

D91CC Condono imposte indirette Penalties and settlements -indirect taxes KS 410 441 185 75 32 11 6 3 6 33 19 3 3

D91CD Imposta straordinaria sui capitali rientrati dall'estero (Scudo fiscale) Tax shield (on incomes from abroad) KS 0 0 0 0 0 0 0 1,480 617 0 0 0 0

D91CE Nuovo Condono - Sanatoria fiscale 2003-2004 Tax amnesty 0 0 0 0 0 0 0 0 16,953 5,881 0 0 0

Split to KIC: KIC 0 0 0 0 0 0 0 0 9,460 3,282 0 0 0

Split to KISe: KISe 0 0 0 0 0 0 0 0 7,493 2,599 0 0 0

D91CF Condono edilizio Amnesty building KS 0 0 0 0 0 0 0 0 0 2,312 1,785 171 142

ODA Totale entrate fiscali TOTAL TAX RECEIPTS 259,974 276,657 305,954 330,329 342,050 353,840 368,534 372,401 387,488 392,935 398,223 438,406 464,947

D611 Contributi sociali effettivi Actual social contributions 120,169 143,582 153,222 133,583 137,217 144,093 149,841 157,530 164,965 172,393 179,972 186,072 201,339

D6111 Contributi sociali effettivi dei datori di lavoro Employers' actual social contributions 79,816 100,493 108,471 93,656 95,520 99,958 103,972 109,280 115,646 120,243 125,138 128,658 137,961

D61111 Contributi sociali effettivi obbligatori dei datori di lavoro Compulsory employers' actual social contributions 79,713 100,416 108,392 93,577 95,448 99,904 103,929 109,235 115,605 120,206 125,099 128,619 137,924

D61111A Contributi sociali effettivi obbligatori dei datori di lavoro Compulsory employers' actual social contributions 79,713 100,416 108,392 93,577 95,448 99,904 103,929 109,235 115,605 120,206 125,099 128,619 137,924

D61111Aa + co.co.co. correction Leyrs 80,834 101,620 109,751 95,034 96,973 101,485 105,564 110,942 117,452 122,453 127,561 131,186 141,177

D61112 Contributi sociali effettivi volontari dei datori di lavoro Voluntary employers' actual social contributions 103 77 79 79 72 54 43 45 41 37 39 39 37

D61112A Contributi sociali effettivi volontari dei datori di lavoro Voluntary employers' actual social contributions 103 77 79 79 72 54 43 45 41 37 39 39 37

D6112 Contributi sociali dei lavoratori dipendenti Employees' social contributions 23,082 25,646 27,408 26,433 26,469 27,380 28,915 30,037 30,463 30,919 32,035 33,366 35,755

D61121 Contributi sociali obbligatori dei lavoratori dipendenti Compulsory employees' social contributions 23,036 25,599 27,358 26,366 26,422 27,333 28,864 29,985 30,415 30,880 31,998 33,324 35,715

D61121A Contributi sociali obbligatori dei lavoratori dipendenti Compulsory employees' social contributions 23,036 25,599 27,358 26,366 26,422 27,333 28,864 29,985 30,415 30,880 31,998 33,324 35,715

D61121Aa + co.co.co. correction Lees 23,595 26,200 28,036 27,093 27,183 28,122 29,680 30,836 31,336 32,003 33,226 34,605 37,341

D61122 Contributi sociali volontari dei lavoratori dipendenti Voluntary employees' social contributions 46 47 50 67 47 47 51 52 48 39 37 42 40

D61122A Contributi sociali volontari dei lavoratori dipendenti Voluntary employees' social contributions 46 47 50 67 47 47 51 52 48 39 37 42 40

D6113 Contributi sociali degli autonomi e dei non lavoratori Social contributions by self- and non-employed persons 17,271 17,443 17,343 13,494 15,228 16,755 16,954 18,213 18,856 21,231 22,799 24,048 27,623

D61131 Contributi sociali obbligatori degli autonomi e dei non lavoratori Compulsory social contributions by self- and non-employed persons 16,860 17,083 16,952 13,088 14,863 16,392 16,468 17,807 18,339 20,692 22,265 23,502 27,133

D61131A Contributi sociali obbligatori degli autonomi e dei non lavoratori Compulsory social contributions by self- and non-employed persons 16,860 17,083 16,952 13,088 14,863 16,392 16,468 17,807 18,339 20,692 22,265 23,502 27,133

D61131Aa - co.co.co. correction SPLIT 2 15,180 15,278 14,916 10,904 12,578 14,023 14,017 15,249 15,571 17,322 18,574 19,653 22,254

D61132 Contributi sociali volontari degli autonomi e dei non lavoratori Voluntary social contributions by self- and non-employed persons 411 360 391 406 365 363 486 406 517 539 534 546 490

D61132A Contributi sociali volontari degli autonomi e dei non lavoratori Voluntary social contributions by self- and non-employed persons 411 360 391 406 365 363 486 406 517 539 534 546 490

D612 Contributi sociali figurativi Imputed social contributions (4) 15,954 4,039 3,981 3,968 3,817 3,892 3,982 3,745 3,811 3,575 3,473 3,619 3,960

D995

Trasferimenti di capitale dalla Pubblica Amministrazione a rilevanti settori

sostitutivi di imposte e contributi sociali accertati ma di improbabile riscossione Capital transfers from general government to relevant sectors representing taxes and social contributions

assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0

D995A Imposte sui prodotti accertate ma di improbabile riscossione Taxes on products assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0

D995B Altre imposte sulla produzione accertate ma che difficilmente saranno riscosse Other taxes on production assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0

D995C Imposte sul reddito accertate ma di improbabile riscossione Taxes on income assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0

D995D Altre imposte correnti accertate ma di improbabile riscossione Other current taxes assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0

D995E Contributi sociali effettivi dei datori di lavoro accertati ma di improbabile riscossione Employers' actual social contributions assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0

D995F Contributi sociali dei datori di lavoro accertati ma di improbabile riscossione Employees' social contributions assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0

D995G Contributi sociali dei lavoratori autonomi accertati ma di improbabile riscossione Social contributions by self- and unemployed persons assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0

D995H Imposte in conto capitale accertate ma di improbabile riscossione Capital taxes assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0

ODB

TOTALE ENTRATE FISCALI E ENTRATE CONTRIBUTIVE EFFETTIVE AL TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS AFTER DEDUCTION OF

NETTO DEGLI IMPORTI ACCERTATI MA DI IMPROBABILE RISCOSSIONE AMOUNTS ASSESSED BUT UNLIKELY TO BE COLLECTED 380,143 420,239 459,176 463,912 479,267 497,933 518,375 529,931 552,453 565,328 578,195 624,478 666,286

ODC

TOTALE ENTRATE FISCALI E ENTRATE CONTRIBUTIVE (INCLUSI I

CONTRIBUTI FIGURATIVI) AL NETTO DEGLI IMPORTI ACCERTATI MA DI TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS (including imputed social

IMPROBABILE RISCOSSIONE contributions) AFTER DEDUCTION OF AMOUNTS ASSESSED BUT UNLIKELY TO BE COLLECTED 396,097 424,278 463,157 467,880 483,084 501,825 522,357 533,676 556,264 568,903 581,668 628,097 670,246





(*) Essential information in "Explanatory notes"

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Totale imposte indirette Amministrazioni Pubbliche (SES13) TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Totale imposte indirette Amministrazioni Pubbliche (SES13) TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Totale imposte indirette Amministrazioni Pubbliche (SES13) TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Totale imposte indirette Amministrazioni Pubbliche (SES13) TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Totale imposte indirette Amministrazioni Pubbliche (SES13) TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Totale imposte indirette Amministrazioni Pubbliche (SES13) TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Totale imposte indirette Amministrazioni Pubbliche (SES13) TAXES ON PRODUCTION AND IMPORTS

2008

220,636

170,155

92,811

89,904

2,907

2,269

2,200

2,200

69

0

0

69

31

38

36

0

0

0

0

0

0

0

75,075

30,360

23,406

516

2,941

482

0

1,388

1,579

0

42

6

0

28,806

10,696

559

14

5,048

6,019

3,010

2,383

1,077

0

1,238

1,238

221

74

147

8,408

7,803

155

272

178

2,057

2,057

3,951

394

3,323

234

0

0

3

3

0

31

1

30

50,481

9,228

9,228

1,343

1,343

2008

0

0

0

2,837

1,336

1,534

-33

281

24

257

0

36,792

42

0

633

63

9

0

36,045

22,434

8,896

4,715

241,427

234,556

184,340

182,851

171,138

9,784

0

0

0

0

19

685

0

903

322

1,489

704

785

49,645

49,644

2,586

45,222

26

1

0

0

1

1,808

1

0

0

1

0

0

1,490

571

571

0

0

6,871

771

771

0

0

0

4,755

269

4,486

0

1,345

0

1,345

478

378

378

0

2008

0

0

0

0

0

0

0

0

100

0

5

0

0

0

0

0

95

462,541

210,867

143,695

143,656

143,656

146,909

39

39

37,450

37,408

37,408

39,034

42

42

29,722

29,195

29,195

24,316

527

527

3,851







0

0

0

0

0

0

0

0

0





673,408







677,259

2008

2008

2008

2008

2008

2008

2008

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Latvia (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)





Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D2 Ražošanas un importa nodokļi TAXES ON PRODUCTION AND IMPORTS 367.880 407.105 503.865 594.971 583.544 585.619 614.662 647.218 772.852 885.572 1152.627 1472.042 1857.595

D21 Produktu nodokļi Taxes on products 318.328 363.001 431.412 507.673 492.178 519.031 534.103 587.003 701.343 813.538 1073.592 1386.992 1751.430

D211 Pievienotās vērtības veida nodokļi Value added type taxes 240.877 258.202 290.585 318.165 314.191 334.716 350.829 383.921 461.143 518.467 703.982 956.298 1213.443

D211A Pievienotās vērtības nodoklis Value added tax C 240.877 258.202 290.585 318.165 314.191 334.716 350.829 383.921 461.143 518.467 703.982 956.298 1213.443

D212 Importa nodokļi un nodevas, neskaitot pievienotās vērtības nodokli Taxes and duties on imports excluding VAT 17.344 17.788 21.189 19.113 16.051 14.415 15.340 15.088 18.779 17.147 19.997 24.321 49.281

D2121 Importa nodevas Import duties 17.344 17.788 21.189 19.113 16.051 14.415 15.340 15.088 18.779 16.715 17.979 20.065 28.123

D2121A Muitas nodevas (neieskaitot importēto lauksaimniecības produktu nodevas) Customs duties (excluding levies on imported agricultural products) C 17.344 17.788 21.189 19.113 16.051 14.415 15.340 15.088 18.779 16.715 17.979 20.065 28.123

D2122 Importa nodokļi, neieskaitot pievienotās vērtības nodokli un importa nodevas Taxes on imports, excluding VAT and import duties 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.432 2.018 4.256 21.158

D2122A Importēto lauksaimniecības produktu nodevas Levies on imported agricultural products 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.432 2.018 4.256 21.158

D2122AA Importēto lauksaimniecības produktu nodevas Levies on imported agricultural products C 0.432 1.268 0.896 1.431

D2122AB Cukura ražošanas nodevas Levies on sugar C 0.750 3.360 0.000

D2122AC Akcīzes nodoklis, ievedot preces izlaišanai brīvam apgrozījumam Excise tax of imported goods for omission for free turnover C 19.727

D2122B Monetary compensatory amounts on imports 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D2122C Excise duties 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D2122D General sales taxes 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D2122E Taxes on specific services 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D2122F Profits of import monopolies 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D214 Produktu nodokļi, neskaitot pievienotās vērtības nodokli un importa nodokļus Taxes on products, except VAT and import taxes 60.107 87.011 119.638 170.395 161.936 169.900 167.934 187.994 221.421 277.924 349.613 406.373 488.706

D214A Akcīzes nodevas un patēriņa nodokļi Excise duties and consumption taxes 55.578 81.951 114.980 164.171 154.615 162.883 160.491 178.475 211.299 259.132 326.820 371.565 422.900

D214AA Akcīzes nodoklis alkoholam Excise tax on alcohol C AT 24.798 27.388 38.706 40.738 44.357 44.310 40.024 41.727 41.299 45.146 63.020 71.416 89.124

D214AB Akcīzes nodoklis naftas produktiem Excise tax on oil products C E 26.578 47.870 65.081 105.565 87.675 87.490 86.015 101.249 126.350 158.612 202.460 222.581 252.633

D214AC Akcīzes nodoklis tabakai Excise tax on tobacco C AT 2.035 6.089 9.550 15.134 17.509 18.635 21.496 20.675 22.855 39.322 47.253 61.928 64.525

D214AD Akcīzes nodoklis pārējām akcīzes precēm Excise tax on other excise goods C 2.167 0.604 1.549 2.570 4.916 9.501 9.635 10.453 11.350 2.364 0.000 0.000 0.000

Akcīzes nodoklis kafijai, bezalkoholiskajiem dzērieniem, zeltam un citiem Excise tax on coffee, non-alcohol, gold and other precious metals 0.339 3.904 4.071 4.441 4.667

Akcīzes nodoklis zeltam un citiem vērtīgiem metāliem Excise tax on gold and other precious metals 0.342

Akcīzes nodoklis vieglajām automašīnām un motocikliem Excise tax on cars and motorcycles T 4.577 5.597 5.564 6.012 6.683 2.364

Akcīzes nodoklis vieglajām automašīnām Excise tax on cars T 2.228

D214AE Akcīzes nodoklis alum Excise tax on beer C AT 0.094 0.164 0.158 2.947 3.321 4.371 9.445 8.715 9.074 9.982 10.240

D214AF Akcīzes nodoklis kafijai, bezalkoholiskajiem dzērieniem Excise tax on coffee, non-alcohol C 4.973 5.013 5.658 5.697

D214AG Elektroenerģijas nodoklis Energy tax C E 0.681

D214B Stamp taxes 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D214C Finanšu un kapitāla darījumu nodokļi Taxes on financial and capital transactions 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.098 0.166 0.135 19.418

D214CA Nodevas par operācijām ar privatizācijas sertifikātiem Duties on transactions with privatization vouchers KS 0.098 0.166 0.135 0.066

Kancelejas nodeva par zemesgrāmatas veiktajām darbībām, kas iekasēta no Stamp duty for transactions made in Land Register, which have been

D214CB juridiskām personām, izņemot mantojumus un dāvinājumus collected from juridical persons, except legacies and donations KS 0.640



Nodeva par īpašuma tiesību un ķīlas tiesību nostiprināšanu zemesgrāmatā, kas Duty for consolidation of ownership and legal liens in Land Register, which

D214CC iekasēta no juridiskām personām, izņemot mantojumus un dāvinājumus have been collected from judical persons, except legacies and donations KS 18.712

D214D Automobiļu reģistrācijas nodokļi Car registration taxes 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 4.910 9.505 13.682 16.704

D214DA Vieglo automobiļu un motociklu nodoklis Tax on cars and motocycles C T 4.910 9.505 13.682 16.704

D214E Taxes on entertainment 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D214F Loteriju, azartspēļu un derību nodokļi Taxes on lotteries, gambling and betting 3.579 4.193 3.032 3.962 5.345 4.791 5.332 7.363 7.772 10.197 13.122 20.991 29.684

D214FA Loteriju un azartspēļu nodoklis Lottery and gambling tax C 3.579 4.193 3.032 3.962 5.345 4.791 5.332 7.363 7.772 10.197 13.122 20.991 29.684

D214G Taxes on insurance premiums 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D214H Citi nodokļi un īpaši pakalpojumi Other taxes on specific services 0.000 0.000 0.820 1.622 1.954 2.226 2.111 2.156 2.350 3.587 0.000 0.000 0.000

D214HA Pasažieru izlidošanas nodeva Passenger departure duty C T 0.820 1.622 1.954 2.226 2.111 2.156 2.350 3.587

D214I General sales or turnover taxes 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D214J Profits of fiscal monopolies 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D214K Eksporta nodevas Export duties and monetary comp. amounts on exports 0.950 0.867 0.806 0.640 0.022 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D214KA Eksporta nodevas Export duties KS 0.950 0.867 0.806 0.640 0.022

D214L Other taxes on products n.e.c. 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D29 Pārējie ražošanas nodokļi Other taxes on production 49.552 44.104 72.453 87.298 91.366 66.588 80.559 60.215 71.509 72.034 79.035 85.050 106.165

D29A Zemes, ēku vai citu būvju nodokļi Taxes on land, buildings or other structures 25.742 31.105 38.988 47.737 38.618 44.208 46.084 46.663 51.881 56.787 61.588 66.385 74.244

D29AA Nekustamā īpašuma nodoklis Tax on property KS 14.952 18.232 38.988 47.737 38.618 44.208 46.084 46.663 51.881 56.787 61.588 66.385 74.244

D29AB Zemes nodoklis Tax on land KS 10.790 12.873

D29AC Īpašuma nodokļi Taxes on property KS

D29B Nodokļi par pamatlīdzekļu lietošanu Taxes on the use of fixed assets 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 14.251

Transportlīdzekļu ikgadējā nodeva par uz juridisko personu vārda reģistrētiem Annual vehicle duty for vehicles which have been registered on judical

D29BA transportlīdzekļiem persons KS T 14.251

D29C Kopējie algas rēķinu un maksājumu nodokļi Total wage bill and payroll taxes 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 5.424 3.341 3.121 2.795 2.583

D29CA Uzņēmējdarbības riska nodeva Risk duty of business Leyrs 5.424 3.341 3.121 2.795 2.583

D29D Taxes on international transactions 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D29E Ražošanas un importa nodokļi

Uzņēmējdarbības un profesionālās licences TAXES ON PRODUCTIONlicences

Business and professional AND IMPORTS 0.000 2.792 3.355 4.691 5.056 2.264 2.127 2.480 2.721 3.276 3.580 4.373 4.108

State duties and payments for issue of special permits (licences) and

Valsts nodevas un maksājumi par speciālu atļauju (licenšu) izsniegšanu un registration of documents that commensurate correspondence of

D29EA profesionālās kvalifikācijas attīstības dokumentu reģistrāciju professional qualification KS 1.851 2.083 1.427 0.840 1.014 0.864 0.780 0.669



D29EB Izložu un azartspēļu valsts nodeva Lottery and gambling state duty C 0.941 1.272 3.264 4.216 1.005 1.011 1.137 1.451 1.798 1.903 2.678 2.650

D29EC Valsts nodeva par azartspēļu iekārtu marķēšanu Gambling equipment marking duty C 0.245 0.252 0.240 0.275 0.735 0.881 1.060 0.961

D29ED Maksājums par komerciālo zvejas tiesību nomu Payment for rental of commercial fishing rights KS P 0.323 0.326 0.413 0.357 0.382

D29EE Preču un pakalpojumu loterijas organizēšanas nodeva Lottery of goods and services organization duty C 0.330 0.439 0.253 0.239

Maksājums par ūdenstilpju un zvejas tiesību nomu un zvejas tiesību Payment for lease of reservoirs and fishing rights and use of fishing rights

D29EF izmantošanu (licences) (licences) KS P 0.258

D29F Piesārņojuma nodokļi Taxes on pollution 1.511 1.729 9.150 10.749 10.678 10.365 10.537 10.784 9.813 8.261 10.347 10.994 10.379

D29FA Dabas resursu nodoklis Natural resources tax C P 1.511 1.729 9.150 10.749 10.678 10.365 10.537 10.784 9.813 8.261 10.347 10.994 10.379

D29G Under-compensation of VAT (flat rate system) 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D29H Citi ražošanas nodokļi Other taxes on production n.e.c. 22.299 8.478 20.960 24.121 37.014 9.751 21.811 0.288 1.670 0.369 0.399 0.503 0.600

D29HA Pārējās speciālam mērķim paredzētās valsts nodevas Other special target state duties KS 18.720 5.142 17.221 24.121 37.014 9.751 21.811 0.288 1.670 0.369 0.399 0.503 0.600

D29HB Ienākumi no mežiem Income from woodland KS P 3.579 3.336 3.739

D5 Ieņēmumu un mantas kārtējie nodokļi CURRENT TAXES ON INCOME, WEALTH, ETC. 186.271 218.022 274.098 316.881 326.988 345.852 394.318 449.063 483.448 587.573 715.406 949.124 1357.213

D51 Ieņēmumu nodokļi Taxes on income 186.271 218.022 274.098 316.881 326.988 337.672 385.656 437.139 469.434 572.145 696.878 928.551 1304.917

Individuālo vai mājsaimniecību ieņēmumu nodokļi, ieskaitot ieņēmumus no

D51M ieguldījumiem Taxes on individual or household income including holding gains 138.728 160.732 195.463 225.533 240.148 263.951 287.239 321.887 372.321 442.035 515.716 673.281 904.178



Individuālo vai mājsaimniecību ieņēmumu nodokļi, neskaitot ieņēmumus no

D51A ieguldījumiem Taxes on individual or household income excluding holding gains (2) 138.728 160.732 195.463 225.533 240.148 263.951 287.239 321.887 372.321 442.035 515.716 673.281 904.178

D51AA Iedzīvotāju ienākuma nodoklis Personal income tax SPLIT 1 138.728 160.732 195.463 225.533 240.148 263.951 287.239 321.887 372.321 442.035 515.716 673.281 904.178

D51C1 Taxes on individual or household holding gains (2) 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000



Uzņēmumu ieņēmumu vai peļņas nodokļi, ieskaitot ieņēmumus no

D51O ieguldījumiem Taxes on the income or profits of corporations including holding gains 47.543 57.290 78.635 91.348 86.840 73.721 98.417 115.252 97.113 130.110 181.162 255.270 400.739



Uzņēmumu ieņēmumu vai peļņas nodokļi, neskaitot ieņēmumus no

D51B ieguldījumiem Taxes on the income or profits of corporations excluding holding gains (2) 47.543 57.290 78.635 91.348 86.840 73.721 98.417 115.252 97.113 130.110 181.162 255.270 400.739

D51BA Uzņēmumu ienākuma nodoklis Corporate income tax KIC 47.543 57.290 78.635 91.348 86.840 73.721 98.417 115.252 97.113 130.110 181.162 255.270 400.739

D51C2 Taxes on holding gains of corporations (2) 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D51C3 Other taxes on holding gains (2) 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D51C Taxes on holding gains (3) M M M M M M M M M M M M M

D51D Taxes on winnings from lottery or gambling 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D51E Other taxes on income n.e.c. 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D59 Citi pašreizējie nodokļi Other current taxes 0.000 0.000 0.000 0.000 0.000 8.180 8.662 11.924 14.014 15.428 18.528 20.573 52.296

D59A Pašreizējie kapitāla nodokļi Current taxes on capital 0.000 0.000 0.000 0.000 0.000 8.180 8.662 11.924 14.014 15.428 18.528 20.573 52.063

Transportlīdzekļu ikgadējā nodeva par uz fizisko personu vārda reģistrētiem Annual vehicle duty for vehicles which have been registered on physical

D59AA transportlīdzekļiem persons C T 8.180 8.662 11.924 14.014 15.428 18.528 20.573 10.993

Kancelejas nodeva par zemesgrāmatas veiktajām darbībām, kas iekasēta no Stamp duty for transactions made in Land Register, which have been

D59AB fiziskām personām, izņemot mantojumus un dāvinājumus collected from physical persons, except legacies and donations KS 5.541





Nodeva par īpašuma tiesību un ķīlas tiesību nostiprināšanu zemesgrāmatā, kas Duty for consolidation of ownership and legal liens in Land Register, which

D59AC iekasēta no fiziskām personām, izņemot mantojumus un dāvinājumus have been collected from physical persons, except legacies and donations KS 35.529

D59B Poll taxes 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D59C Expenditure taxes 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D59D Mājsaimniecību maksājumi par licencēm Payments by households for licences 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.233

Ieņēmumi no ūdenstilpju un zvejas tiesību nomas un zvejas tiesību Income from lease of reservoirs and fishing rights and non-production use

D59DA nerūpnieciskas izmantošanas (makšķerēšanas kartes) of fishing rights (fishing cards) C P 0.190

D59DB Nodeva par dzīvnieku turēšanu Duty for keeping animals C 0.043

D59E Taxes on international transactions 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D59F Other current taxes n.e.c. 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D91 Kapitāla nodokļi Capital Taxes 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 2.211

D91A Kapitāla pārveduma nodokļi Taxes on capital transfers 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 2.211

D91AA Nodeva par mantojumiem un dāvinājumiem Duty for legacies and donations KS 0.087

Kancelejas nodeva par zemesgrāmatas veiktajām darbībām attiecībā uz Stamp duty for transactions made in Land Register anent legacies and

D91AB mantojumiem un dāvinājumiem donations KS 0.461

Nodeva par īpašuma tiesību un ķīlas tiesību nostiprināšanu zemesgrāmatā Duty for consolidation of ownership and legal liens in Land Register anent

D91AC attiecībā uz mantojumiem un dāvinājumiem legacies and donations KS 1.663

D91B Capital levies 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D91C Other capital taxes n.e.c. 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

ODA Kopējie nodokļu ieņēmumi TOTAL TAX RECEIPTS 554.151 625.127 777.963 911.852 910.532 931.471 1008.980 1096.281 1256.300 1473.145 1868.033 2421.166 3217.019

D611 Faktiskās sociālās iemaksas Actual social contributions 312.982 339.055 386.159 427.535 454.632 470.364 480.776 534.150 566.538 647.551 760.252 979.090 1286.234

D6111 Uzņēmēju faktiskās sociālās iemaksas Employers' actual social contributions 304.208 310.368 291.263 325.385 343.728 352.264 356.169 395.676 410.587 468.629 550.095 708.693 930.296

D61111 Obligātās uzņēmēju faktiskās sociālās iemaksas Compulsory employers' actual social contributions 304.208 310.368 291.263 325.385 343.728 352.264 356.169 395.676 410.587 468.629 550.095 708.693 930.296

D61111A Obligātās uzņēmēju faktiskās sociālās iemaksas Compulsory employers' actual social contributions Leyrs 304.208 310.368 291.263 325.385 343.728 352.264 356.169 395.676 410.587 468.629 550.095 708.693 930.296

D61112 Voluntary employers' actual social contributions 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D6112 Nodarbināto sociālās iemaksas Employees' social contributions 8.187 27.891 93.620 100.681 110.130 117.031 122.864 136.492 153.395 175.079 205.515 264.767 347.558

D61121 Obligātās nodarbināto sociālās iemaksas Compulsory employees' social contributions 8.187 27.891 93.620 100.681 110.130 117.031 122.864 136.492 153.395 175.079 205.515 264.767 347.558

D61121A Obligātās nodarbināto sociālās iemaksas Compulsory employees' social contributions Lees 8.187 27.891 93.620 100.681 110.130 117.031 122.864 136.492 153.395 175.079 205.515 264.767 347.558

D61122 Voluntary employees' social contributions 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D6113 Pašnodarbināto un nestrādājošo personu sociālās iemaksas Social contributions by self- and non-employed persons 0.587 0.796 1.276 1.469 0.774 1.069 1.743 1.982 2.556 3.843 4.642 5.630 8.380

D61131 Obligātās pašnodarbināto un nestrādājošo personu sociālās iemaksas Compulsory social contributions by self- and non-employed persons 0.000 0.000 0.000 0.000 0.000 0.959 1.721 1.966 2.546 3.829 4.633 5.609 8.361

D61131A Obligātās pašnodarbināto un nestrādājošo personu sociālās iemaksas Compulsory social contributions by self- and non-employed persons SPLIT 2 0.587 0.796 1.276 1.469 0.774 0.959 1.721 1.966 2.546 3.829 4.633 5.609 8.361

D61132 Brīvprātīgās pašnodarbināto un nestrādājošo personu sociālās iemaksas Voluntary social contributions by self- and non-employed persons 0.000 0.000 0.000 0.000 0.000 0.110 0.022 0.016 0.010 0.014 0.009 0.021 0.019

D61132A Brīvprātīgās pašnodarbināto un nestrādājošo personu sociālās iemaksas Voluntary social contributions by self- and non-employed persons 0.110 0.022 0.016 0.010 0.014 0.009 0.021 0.019

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D612 Ražošanas un importa nodokļi

Nosacītās sociālās iemaksas TAXES ON PRODUCTION AND IMPORTS

Imputed social contributions (4) 1.262 1.058 1.878 1.752 10.659 8.755 7.504 10.042 12.828 13.408 19.113 27.609 35.938

D995

Capital transfers from general government to relevant sectors representing

taxes and social contributions assessed but unlikely to be collected (5) 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D995A Taxes on products assessed but unlikely to be collected (5) 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D995B Other taxes on production assessed but unlikely to be collected (5) 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D995C Taxes on income assessed but unlikely to be collected (5) 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D995D Other current taxes assessed but unlikely to be collected (5) 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D995E Employers' actual social contributions assessed but unlikely to be collected (5) 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D995F Employees' social contributions assessed but unlikely to be collected (5) 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D995G Social contributions by self- and unemployed persons assessed but unlikely to be collected (5) 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

D995H Capital taxes assessed but unlikely to be collected (5) 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

ODB TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS

AFTER DEDUCTION OF AMOUNTS ASSESSED BUT UNLIKELY TO BE

COLLECTED 867.133 964.182 1164.122 1339.387 1365.164 1401.835 1489.756 1630.431 1822.838 2120.696 2628.285 3400.256 4503.253

ODC

TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS

(including imputed social contributions) AFTER DEDUCTION OF

AMOUNTS ASSESSED BUT UNLIKELY TO BE COLLECTED 868.395 965.240 1166.000 1341.139 1375.823 1410.590 1497.260 1640.473 1835.666 2134.104 2647.398 3427.865 4539.191





(*) Essential information in "Explanatory notes"

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Ražošanas un importa nodokļi TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Ražošanas un importa nodokļi TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Ražošanas un importa nodokļi TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Ražošanas un importa nodokļi TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Ražošanas un importa nodokļi TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Ražošanas un importa nodokļi TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Ražošanas un importa nodokļi TAXES ON PRODUCTION AND IMPORTS

2008

1800.332

1699.170

1080.792

1080.792

48.919

24.955

24.955

23.964

23.964

1.435

0.000

22.529

0.000

0.000

0.000

0.000

0.000

569.459

517.847

87.526

268.296

145.776

0.000









9.827

5.700

0.722

0.000

13.475

0.061





0.521







12.893

9.521

9.521

0.000

28.616

28.616

0.000

0.000





0.000

0.000

0.000





0.000

101.162

70.700

70.684





0.016

14.126



14.126

2.646

2.646

0.000

2008

3.843









2.263

1.075





0.207



0.298

9.361

9.361

0.000

0.486

0.486





1571.062

1536.020





1025.184





1025.184

1025.184

0.000





510.836





510.836

510.836

0.000

0.000

M

0.000

0.000

35.042

34.843





13.343



1.635







19.865

0.000

0.000

0.199



0.152

0.047

0.000

0.000

2.632

2.632

0.144



0.249





2.239

0.000

0.000

3373.798

1330.036

962.085

962.085

962.085

0.000

359.434

359.434

359.434

0.000

8.517

8.485

8.485

0.032

0.032

2008

69.725







0.000

0.000

0.000

0.000

0.000

0.000

0.000

0.000

0.000





4703.834







4773.559

2008

2008

2008

2008

2008

2008

2008

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Lithuania (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)





Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D2 GAMYBOS IR IMPORTO MOKESČIAI TAXES ON PRODUCTION AND IMPORTS 3,225 3,880.0 5,474.8 6,197.9 5,990.2 5,755.2 5,939.2 6,467.1 6,674.3 7,051.9 8,212.9 9,477.6 11,788.9 13,276.2

D21 Mokesčiai gaminiams Taxes on products 3,102 3,688.6 5,221.6 5,931.5 5,712.6 5,487.9 5,648.3 6,145.9 6,350.4 6,671.1 7,832.9 9,037.6 11,298.2 12,800.8

D211 Pridėtinės vertės pobūdžio mokesčiai Value added type taxes 1,995 2,279.5 3,347.8 3,612.1 3,466.5 3,470.5 3,544.3 3,843.3 3,835.5 4,058.7 5,138.4 6,303.3 8,046.5 8,953.3

D211A Pridėtinės vertės mokestis C 1,994.9 2,279.5 3,347.8 3,612.1 3,466.5 3,470.5 3,544.3 3,843.3 3,835.5 4,058.7 5,138.4 6,303.3 8,046.5 8,953.3

D212 Importo mokesčiai ir muitai, išskyrus pridėtinės vertės mokesčius Taxes and duties on imports excluding VAT 316.5 380.2 467.6 479.5 429.6 266.7 297.0 259.2 293.9 288.4 195.6 207.8 261.8 284.0

D2121 Importo muitai Import duties 185.6 214.5 270.8 245.4 192.8 142.9 133.8 132.5 146.4 147.5 151.5 172.9 209.2 251.5

D2121A Tarptautinės prekybos ir sandorių mokestis Taxes on international trades and transactions C 185.6 214.5 270.8 245.4 192.8 142.9 133.8 132.5 146.4 147.5 151.5 172.9 209.2 251.5

D2122 Importo mokesčiai, išskyrus pridėtinės vertės mokesčius ir muitus Taxes on imports, excluding VAT and import duties 130.9 165.7 196.8 234.1 236.7 123.7 163.2 126.8 147.6 140.9 44.1 34.9 52.6 32.6

D2122A Mokesčiai importuotiems žemės ūkio produktams Levies on imported agricultural products M M M M M M M 4.5 10.6 5.2 0.0 M M M

D2122AA Importuoto cukraus mokestis Imported sugar tax C M M M M M M M 4.5 10.6 5.2 0.0 M M M

D2122B Monetary compensatory amounts on imports

D2122C Akcizai Excise duties 130.9 165.7 196.8 234.1 236.7 123.7 163.2 120.5 134.7 134.7 44.1 34.9 52.6 32.6

D2122CA Alkoholiniai gėrimai Alcoholic beverages C AT 28.2 28.4 34.5 65.4 38.0 35.2 44.3 42.6 66.8 42.3 10.6 10.1 8.1 15.1

D2122CB Apdorotas tabakas Manufactured tabacco C AT 15.4 38.4 46.8 26.3 41.2 29.3 22.5 32.8 49.0 24.5 0.1 0.2 7.9 0.6

D2122CC Nafta ir kiti naftos gaminiai Oil and other oil products C E 87.4 92.6 105.0 118.5 132.3 35.2 72.6 29.1 18.9 67.9 33.4 24.6 36.6 16.9

D2122CD Elektros energija Electricity C E M M M M 0.4 0.1 0.2 M M M M M M M

D2122CE Prabangūs automobiliai Luxury cars C T M 0.8 2.0 5.3 2.8 3.0 5.1 M M M M M M M

D2122CF Cukrus Sugar C M M M 0.3 6.0 7.8 6.5 M M M M M M M

D2122CG Kiti anksčiau neišvardinti smulkūs akcizai Other former minor excises C M 5.5 8.6 18.3 16.0 13.2 12.1 16.0 M M M M M M

D2122D Bendrų pardavimų mokesčiai General sales taxes M M M M M M M 1.7 2.3 1.0 0.0 M M M

D2122DA Erotinio ir smurtinio pobūdžio spaudos leidinių apyvartos mokestis Turnover tax on publications of erotic and violent nature C M M M M M M M M M 0.0 M M M M

D2122DB Lengvųjų automobilių apyvartos mokestis Turnover tax on motor cars C T M M M M M M M 1.6 2.1 1.0 0.0 M M M

D2122DC Prekių, kurių sudėtyje yra etilo alkoholio, apyvartos mokestis Turnover tax on goods containing ethyl C M M M M M M M 0.1 0.2 0.0 M M M M

D2122E Taxes on specific services

D2122F Profits of import monopolies

D214 Mokesčiai gaminiams, išskyrus pridėtinės vertės mokesčius ir importo muitus Taxes on products, except VAT and import taxes 791.1 1,028.9 1,406.2 1,839.9 1,816.5 1,750.7 1,806.9 2,043.4 2,221.0 2,324.1 2,498.9 2,526.5 2,990.0 3,563.5

D214A Akcizai ir vartojimo mokesčiai Excise duties and consumption taxes 490.9 670.3 968.2 1,391.1 1,406.7 1,355.5 1,461.8 1,555.4 1,726.6 1,764.9 2,070.1 2,394.3 2,832.1 3,360.2

D214AA Vynas Wine and sparkling wine C AT 45.7 52.7 76.9 123.9 78.0 19.5 11.1 5.6 3.4 10.6 61.3 69.5 80.4 87.3

D214AB Alus Beer C AT 44.6 49.5 52.0 71.0 72.2 83.1 86.5 114.6 105.8 115.4 125.9 129.4 131.2 134.4

D214AC Kiti alkoholiniai gėrimai Other alkoholic beverages C AT 168.9 245.2 364.2 404.2 234.5 290.7 297.7 306.6 323.7 375.4 418.5 527.7 643.0 723.9

D214AD Apdorotas tabakas Manufactured tabacco C AT 21.7 40.8 64.0 123.8 162.2 113.1 148.4 140.5 153.7 194.4 267.2 360.4 411.3 667.5

D214AE Nafta ir kiti naftos gaminiai Oil and other oil products C E 201.6 278.9 399.6 645.4 799.2 759.0 810.8 938.0 1,062.2 1,041.6 1,191.6 1,305.2 1,521.3 1,669.4

D214AF Elektros energija Electricity C E 6.2 1.5 8.5 13.4 6.6 7.2 11.7 M M M M M M M

D214AG Cukrus Sugar C M M M 4.1 50.7 80.1 92.5 34.2 77.8 27.5 5.7 2.2 45.0 77.7

D214AH Kiti anksčiau neišvardinti smulkūs akcizai Other former minor excises C 2.2 1.6 3.0 5.4 3.2 2.8 3.0 16.0 M M M M M M

D214B Žyminiai mokesčiai Stamp taxes 103.3 135.6 137.0 132.5 134.5 116.5 52.4 56.5 51.3 54.6 58.0 63.3 76.2 117.9

D214BA Valstybės rinkliavos State - imposed fees and charges KS 103.3 135.6 137.0 132.5 134.5 116.5 52.4 56.5 51.3 54.6 58.0 63.3 76.2 117.9

D214C Taxes on financial and capital transactions

D214D Car registration taxes

D214E Taxes on entertainment

D214F Loterijų ir azartinių žaidimų mokesčiai Taxes on lotteries, gambling and betting M M M M M M 0.0 2.5 8.0 13.6 24.6 21.6 30.4 30.3

D214FA Loterijų ir azartinių lošimų mokestis Tax on lotteries and gambling C M M M M M M 0.0 2.5 8.0 13.6 24.6 21.6 30.4 30.3

D214G Taxes on insurance premiums

D214H Other taxes on specific services

D214I Bendrųjų pardavimų arba apyvartos mokesčiai General sales or turnover taxes 197.0 223.0 301.0 316.3 275.4 278.8 292.7 429.0 435.1 491.0 346.2 47.2 51.4 55.0

D214IA Atskaitymai nuo pajamų pagal LR kelių priežiūros ir plėtros programos finansavimo įstatymą Deductions from revenue according to the RoL on the financing of road maintence and development C T 197.0 223.0 301.0 316.3 275.4 278.8 292.7 346.9 381.7 437.2 296.6 M M M

D214IB Atskaitymai nuo pajamų pagal LR miškų įstatymą Deductions from revenue according to the RoL Forestry Law C M M M M M M M M M 13.8 16.6 17.1 23.2 21.4

D214IC Apyvartos mokestis Turnover tax on goods C M M M M M M M 0.0 0.1 0.0 0.0 M M M

D214ID Ignalinos atominės elektrinės atskaitymai nuo pajamų, gautų už parduotą elektros energiją Deductions from Ignalina nuclear power plant income generated by sales of electricity C E M M M M M M M 82.0 53.3 40.0 33.1 30.2 28.2 33.7

D214J Profits of fiscal monopolies

D214K Export duties and monetary comp. amounts on exports

D214L Other taxes on products n.e.c.

D29 Kiti gamybos mokesčiai Other taxes on production 122.9 191.4 253.2 266.4 277.6 267.3 290.9 321.2 323.8 380.8 380.0 440.0 490.7 475.4

D29A Žemės, pastatų ir kitų statinių mokesčiai Taxes on land, buildings or other structures 78.4 115.8 156.4 176.7 187.6 200.4 223.8 239.7 232.8 230.9 230.1 253.3 262.8 281.3

D29AA Juridinių asmenų žemės mokestis Tax on land from corporations KS 7.8 5.8 7.3 7.5 9.4 10.6 12.0 13.6 13.6 16.0 19.5 23.8 26.2 27.8

D29AB Nekilnojamo turto mokestis Tax on immovable property KS 70.7 110.0 149.1 169.2 178.2 189.8 211.8 226.1 219.2 214.9 210.5 229.6 236.6 253.5

D29B Mokesčiai už ilgalaikio turto naudojimą Taxes on the use of fixed assets M 15.0 30.8 24.8 22.4 24.6 25.1 35.8 38.6 54.8 48.6 78.5 103.1 50.4

D29BA Transporto priemonių mokesčiai Conveyance taxes KS T M 15.0 30.8 24.8 22.4 24.6 25.1 35.8 38.6 54.8 48.6 78.5 103.1 50.4

D29C Darbo jėgos ir atlyginimo mokesčiai Total wage bill and payroll taxes M M M M M M M 18.1 19.7 22.1 25.4 32.1 39.7 38.2

D29CA Įmokos į Garantinį fondą Contributions to the Guarantee Fund Leyrs M M M M M M M 18.1 19.7 22.1 25.4 32.1 39.7 38.2

D29D Taxes on international transactions

D29E Verslo ir profesinės licencijos Business and professional licences 5.0 4.5 5.4 6.8 7.6 7.0 7.5 7.5 6.9 1.0 0.0 M M M

D29EA Prekyviečių mokestis Tax on market place KS 5.0 4.5 5.4 6.8 7.6 7.0 7.5 7.5 6.9 1.0 0.0 M M M

D29F Taršos mokesčiai Taxes on pollution 10.0 17.4 21.4 20.2 21.6 2.0 3.6 3.9 11.4 56.3 59.4 58.1 63.3 71.8

D29FA Mokestis už aplinkos teršimą Pollution taxes KS P 10.0 17.4 21.4 20.2 21.6 2.0 3.6 3.9 11.4 56.3 59.4 58.1 63.3 71.8

D29G Under-compensation of VAT (flat rate system)

D29H Kiti niekur kitur nepriskirti gamybos mokesčiai Other taxes on production n.e.c. 29.5 38.7 39.1 37.8 38.4 33.3 30.9 16.1 14.6 15.6 16.6 18.1 21.8 33.7

D29HA Kiti niekur nepriskirti gamybos mokesčiai Other taxes on production n.e.c. KS 29.5 38.7 39.1 37.8 38.4 33.3 30.9 16.1 14.6 15.6 16.6 18.1 21.8 33.7

D5 EINAMIEJI PAJAMŲ, TURTO IR KITI MOKESČIAI CURRENT TAXES ON INCOME, WEALTH, ETC. 2,254.1 2,684.2 3,539.8 4,041.1 4,003.9 3,862.0 3,803.2 3,895.3 4,536.2 5,451.9 6,486.0 7,939.6 9,093.6 10,415.7

D51 Pajamų mokesčiai Taxes on income 2,231.6 2,659.0 3,512.9 4,014.7 3,975.3 3,835.1 3,784.6 3,875.4 4,515.4 5,428.9 6,461.1 7,914.5 9,063.6 10,378.6

D51M Taxes on individual or household income including holding gains

D51A Individualių ar namų ūkių pajamų mokesčiai, išskyrus holdingo pelną Taxes on individual or household income excluding holding gains (2) 1,680.7 2,075.3 2,892.0 3,434.4 3,614.5 3,523.4 3,525.4 3,567.7 3,730.5 4,260.0 4,953.4 5,624.5 6,528.0 7,313.3

D51AA Darbo jėgos ir atlyginimo mokesčiai Tax on payroll and workforce SPLIT 1 1,561.3 1,896.1 2,655.5 3,149.0 3,359.3 3,279.4 3,249.3 3,289.1 3,498.3 3,994.1 4,593.0 5,206.2 5,991.5 6,690.0

D51AB Individualios veiklos pajamų mokestis Tax on income from individual activities SPLIT 1 69.3 130.7 158.2 200.2 155.8 138.1 136.2 145.7 104.0 78.2 74.6 143.0 175.3 214.6

D51AC Kapitalo pajamų mokestis Tax on capital income SPLIT 1 50.1 48.6 78.3 85.2 99.3 106.0 139.9 132.9 128.2 187.7 285.7 275.2 361.2 408.7

D51C1 Taxes on individual or household holding gains (2)

D51O Taxes on the income or profits of corporations including holding gains

D51B Korporacijų pajamų ar pelno mokesčiai, išskyrus holdingo pelną Taxes on the income or profits of corporations excluding holding gains (2) 550.9 583.7 620.9 580.2 360.8 311.7 259.2 307.7 784.9 1,169.0 1,507.7 2,290.0 2,535.6 3,065.3

D51BA Pelno mokestis Profit tax KIC 550.9 583.7 620.9 580.2 360.8 311.7 259.2 307.7 784.9 1,169.0 1,507.7 2,290.0 2,535.6 3,065.3

D51C2 Taxes on holding gains of corporations (2)

D51C3 Other taxes on holding gains (2)

D51C Taxes on holding gains (3)

D51D Taxes on winnings from lottery or gambling

D51E Other taxes on income n.e.c.

D59 Kiti einamieji mokesčiai Other current taxes 22.5 25.1 26.9 26.4 28.6 26.8 18.6 19.9 20.8 22.9 25.0 25.1 30.0 37.1

D59A Einamieji kapitalo mokesčiai Current taxes on capital 7.8 5.8 7.3 7.5 9.4 10.2 11.1 11.8 13.5 15.2 16.7 16.1 19.1 20.3

D59AA Fizinių asmenų žemės mokestis Tax on land from households KS 7.8 5.8 7.3 7.5 9.4 10.2 11.1 11.8 13.5 15.2 16.7 16.1 19.1 20.3

D59B Poll taxes

D59C Expenditure taxes

D59D Namų ūkių mokėjimai už licencijas Payments by households for licences 14.8 19.4 19.6 18.9 19.2 16.6 7.5 8.1 7.3 7.8 8.3 9.0 10.9 16.8

D59DA Namų ūkių mokėjimai už suteiktas licencijas (išskyrus verslo tikslams) Payments by households for licences (not for business purposes ) C 14.8 19.4 19.6 18.9 19.2 16.6 7.5 8.1 7.3 7.8 8.3 9.0 10.9 16.8

D59E Taxes on international transactions

D59F Other current taxes n.e.c.

D91 Kapitalo mokesčiai Capital Taxes M M 0.1 0.7 2.1 1.8 2.3 2.3 1.1 1.7 2.3 4.2 6.3 6.1

D91A Kapitalo pervedimų mokesčiai Taxes on capital transfers M M 0.1 0.7 2.1 1.8 2.3 2.3 1.1 1.7 2.3 4.2 6.3 6.1

D91AA Paveldimo turto mokestis Inheritance taxes KS M M 0.1 0.7 2.1 1.8 2.3 2.3 1.1 1.7 2.3 4.2 6.3 6.1

D91B Capital levies

D91C Other capital taxes n.e.c.

ODA VISOS MOKESTINĖS PAJAMOS TOTAL TAX RECEIPTS 5,479 6,564.2 9,014.8 10,239.7 9,996.3 9,619.0 9,744.6 10,364.6 11,211.5 12,505.5 14,701.3 17,421.4 20,888.8 23,698.0

D611 Tikrosios socialinio draudimo įmokos Actual social contributions 1,930.8 2,577.8 3,389.2 4,045.3 4,031.3 4,285.9 4,346.9 4,493.2 4,851.2 5,260.2 5,871.1 6,977.3 8,461.4 10,018.4

D6111 Darbdavių tikrosios socialinio draudimo įmokos Employers' actual social contributions 1,855.0 2,476.1 3,251.6 3,880.4 3,847.3 3,864.3 3,896.8 4,040.9 4,367.6 4,723.3 5,254.5 6,229.8 7,527.2 8,903.9

D61111 Privalomos darbdavių socialinio draudimo įmokos Compulsory employers' actual social contributions 1,855.0 2,476.1 3,251.6 3,880.4 3,847.3 3,864.3 3,896.8 4,040.9 4,367.6 4,723.3 5,254.5 6,229.8 7,527.2 8,903.9

D61111A Draudėjų privalomosios valstybinio socialinio draudimo įmokos Compulsory employers' actual social contributions Leyrs 1,855.0 2,476.1 3,251.6 3,880.4 3,847.3 3,864.3 3,896.8 4,040.9 4,367.6 4,723.3 5,254.5 6,229.8 7,527.2 8,903.9

D61112 Voluntary employers' actual social contributions

D6112 Dirbančiųjų socialinio draudimo įmokos Employees' social contributions 60.4 80.3 107.1 130.4 129.0 371.0 373.7 388.7 420.0 470.5 533.2 648.6 805.2 956.2

D61121 Privalomos dirbančiųjų socialinio draudimo įmokos Compulsory employees' social contributions 60.4 80.3 107.1 130.4 129.0 371.0 373.7 388.7 420.0 470.5 533.2 648.6 805.2 956.2

D61121A Apdraustųjų privalomosios valstybinio socialinio draudimo įmokos Compulsory employees' social contributions Lees 60.4 80.3 107.1 130.4 129.0 371.0 373.7 388.7 420.0 470.5 533.2 648.6 805.2 956.2

D61122 Voluntary employees' social contributions

D6113 Savanoriškai dirbančiųjų ir nedirbančių asmenų socialinio draudimo įmokos Social contributions by self- and non-employed persons 15.4 21.4 30.4 34.5 55.0 50.5 76.4 63.5 63.6 66.4 83.4 98.9 129.0 158.3

D61131 Privalomos savanoriškai dirbančiųjų ir nedirbančių asmenų socialinio draudimo įmokos Compulsory social contributions by self- and non-employed persons 15.1 21.1 30.0 33.7 54.2 49.8 75.6 61.0 60.7 62.0 77.7 92.2 120.9 148.2

D61131A Savarankiškai dirbančiųjų ir jiems prilygintų asmenų privalomosios valstybinio socialinio draudimo įmokos Compulsory social contributions by self- and non-employed persons SPLIT 2 15.1 21.1 30.0 33.7 54.2 49.8 75.6 61.0 60.7 62.0 77.7 92.2 120.9 148.2

D61132 Savanoriškos savanoriškai dirbančiųjų asmenų socialinio draudimo įmokos Voluntary social contributions by self- and non-employed persons 0.3 0.3 0.4 0.7 0.8 0.8 0.8 2.6 2.9 4.4 5.7 6.7 8.2 10.2

D61132A Valstybinio savanoriškojo socialinio draudimo įmokos Voluntary social contributions by self- and non-employed persons 0.3 0.3 0.4 0.7 0.8 0.8 0.8 2.6 2.9 4.4 5.7 6.7 8.2 10.2

D612 Sąlyginės draudimo įmokos Imputed social contributions (4) 4.2 5.7 7.3 9.3 9.6 9.6 9.3 9.7 10.1 179.7 209.2 249.0 314.1 385.6

D995

Valdžios sektoriaus kapitalo pervedimai į kitus sektorius (neatgautinos ir abejotinai agautinos sumos) Capital transfers from general government to relevant sectors representing taxes and social contributions

assessed but unlikely to be collected (5) M M M M 125.8 133.0 157.7 92.3 49.4 41.4 33.8 51.7 30.7 64.5

D995A Taxes on products assessed but unlikely to be collected (5)

D995B Other taxes on production assessed but unlikely to be collected (5)

D995C Taxes on income assessed but unlikely to be collected (5)

D995D Other current taxes assessed but unlikely to be collected (5)

D995E Employers' actual social contributions assessed but unlikely to be collected (5) L L L L L L L L L L

D995F Employees' social contributions assessed but unlikely to be collected (5) L L L L L L L L L L

D995G Social contributions by self- and unemployed persons assessed but unlikely to be collected (5) L L L L L L L L L L

D995H Capital taxes assessed but unlikely to be collected (5)

ODB

VISOS MOKESTINĖS PAJAMOS IR SOCIALINIO DRAUDIMO ĮMOKOS ATMETUS NEATGAUTINAS IR TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS AFTER DEDUCTION OF AMOUNTS

ABEJOTINAI ATGAUTINAS SUMAS ASSESSED BUT UNLIKELY TO BE COLLECTED 7,410 9,142 12,404 14,285 13,902 13,772 13,934 14,765 16,013 17,724 20,539 24,347 29,319 33,652

ODC





VISOS MOKESTINĖS PAJAMOS IR SOCIALINIO DRAUDIMO ĮMOKOS (ĮSKAITANT SĄLYGINES TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS (including imputed social

DRAUDIMO ĮMOKAS) ATMETUS NEATGAUTINAS IR ABEJOTINAI ATGAUTINAS SUMAS contributions) AFTER DEDUCTION OF AMOUNTS ASSESSED BUT UNLIKELY TO BE COLLECTED 7,415 9,148 12,411 14,294 13,911 13,782 13,943 14,775 16,023 17,904 20,748 24,596 29,634 34,038





(*) Essential information in "Explanatory notes"

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

GAMYBOS IR IMPORTO MOKESČIAI TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

GAMYBOS IR IMPORTO MOKESČIAI TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

GAMYBOS IR IMPORTO MOKESČIAI TAXES ON PRODUCTION AND IMPORTS

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Luxemburg (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)





Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D2 Impôts sur la production et les importations TAXES ON PRODUCTION AND IMPORTS 1,789.80 1,866.80 2,098.40 2,283.40 2,638.10 3,085.70 3,060.60 3,119.21 3,248.07 3,699.27 4,052.71 4,331.27 4,750.19 4,721.43

D21 Impôts sur les produits Taxes on products 1,583.30 1,635.60 1,827.90 1,970.10 2,243.30 2,571.80 2,560.00 2,701.23 2,850.95 3,239.95 3,482.34 3,640.83 3,991.62 4,111.15

D211 Taxes du type TVA Value added type taxes C 785.10 820.10 891.50 969.90 1,067.00 1,234.00 1,313.50 1,382.85 1,467.02 1,661.82 1,862.71 1,953.33 2,168.89 2,355.96

D212 Impôts et droits sur les importations, à l'exclusion de la TVA Taxes and duties on imports excluding VAT 633.70 646.40 744.90 775.30 915.10 1,024.90 961.90 1,067.72 1,126.31 1,280.19 1,291.17 1,326.66 1,366.11 1,404.86

D2121 Droits sur les importations Import duties C 22.00 18.80 24.90 23.40 22.80 26.90 20.10 16.37 16.05 18.24 20.84 25.10 22.80 18.46

D2122 Impôts sur les import., à l'excl. de la TVA et des droits sur les import. Taxes on imports, excluding VAT and import duties 611.70 627.60 720.00 751.90 892.30 998.00 941.80 1,051.35 1,110.26 1,261.95 1,270.33 1,301.56 1,343.31 1,386.40

D2122A Prélèvements sur les produits agricoles importés Levies on imported agricultural products C 0.10 0.30 0.60 0.70 0.60 0.20 0.20 0.23 0.26 0.32 0.63 0.81 0.83 0.79

D2122B Montants compensatoires monétaires prélevés à l'importation Monetary compensatory amounts on imports C

D2122C Droits d'accise Excise duties 611.60 627.30 719.40 751.20 891.70 997.80 941.60 1,051.12 1,110.00 1,261.64 1,269.70 1,300.75 1,342.48 1,385.61

D2122CA Taxe de consommation à l'importation d'alcool Tax on the consumption of alcoholic beverages and spirits (part on imports) C AT 16.40 17.10 18.20 18.60 19.10 19.20 19.90 20.46 22.55 22.54 21.21 19.67 20.84 21.08

D2122CB Droits d'accises autonomes sur certaines huiles minérales Autonomous excise duties on mineral oils C E 72.80 76.20 80.80 84.40 90.50 100.30 104.40 109.32 119.77 133.13 139.96 136.49 135.48 134.85

D2122CC Droits d'accise sur les huiles minérales Excice duties on mineral oils C E 311.90 320.50 338.50 352.40 375.70 414.20 434.40 453.09 496.08 550.74 578.00 563.42 559.22 563.86

D2122CD Taxe complémentaire prélevée sur les carburants Supplementary tax on fuels C E 34.40 34.90 36.40 37.10 53.80 59.40 59.40 58.89 60.36 108.78 129.07 147.34 144.92 143.54

D2122CE Redevance de contrôle sur le fuel domestique Tax on control of domestic fuel C E 1.90 2.20 2.10 2.10 2.00 1.70 2.00 1.93 2.60 4.23 3.24 3.08 2.60 3.06

D2122CF Droits d'accises sur les gaz liquéfiés Excice duty on liquefied petroleum C E 0.20 0.30 0.20 0.20 0.20 0.20 0.22 0.17 0.15 0.13 0.20 0.14 0.19

D2122CG Droits d'accises sur les benzols Excice duty on benzol C E 0.80 0.80 0.90 0.90 1.00 1.00 1.00 1.03 1.20 1.07 1.16 1.02 1.17 1.10

D2122CH Droits d'accises sur les importations de tabacs Excice duties on imports of tobacco C AT 168.20 169.90 236.10 249.40 343.10 395.40 313.70 399.24 399.42 433.08 389.38 422.12 433.96 446.45

D2122CI Droits d'accises sur les alcools étrangers Excice duties on imported alcoholic beverages C AT 4.50 4.70 5.00 5.10 5.20 5.30 5.40 5.58 6.15 6.15 5.78 5.42 5.71 5.67

D2122CJ Droits d'accises sur les importations de bières Excice duties on imports of beers C AT 0.70 0.80 1.10 1.00 1.10 1.10 1.20 1.37 1.68 1.77 1.77 1.85 1.85 1.87

D2122CK Droits d'accise boissons fermentées fruits Excice duty on fermented fruit beverages C AT

D2122CL Droits d'accise boissons fermentées mousseuses Excice duties on fermented sparkling beverages C AT

D2122CM Droits d'accises sur le sucre Excice duty on sugar C

D2122CN Surtaxe sur les boissons confectionnées Excice duty on alcopops C AT 0.13 0.02 0.02

D2122CO Droits d'accise "Kyoto" Excice duty on Kyoto C E 36.59 63.93

D2122D Impôts généraux sur les ventes General sales taxes

D2122E Impôts sur des services déterminés Taxes on specific services

D2122F Bénéfices sur monopoles à l'importation Profits of import monopolies

D214 Impôts sur les produits (hors TVA et impôts à l'import.) Taxes on products, except VAT and import taxes 164.50 169.10 191.50 224.90 261.20 312.90 284.60 250.66 257.62 297.94 328.47 360.84 456.62 350.34

D214A Droits d'accises et impôts de consommation Excise duties and consumption taxes 0.50 1.20 1.10 1.30 0.90 1.20 0.40 1.33 1.34 1.33 1.33 1.33 1.34 1.30

D214AA Droits d'accises sur les alcools indigènes Excice duties on nationally produced alcoholic beverages C AT 0.50 1.20 1.10 1.30 0.90 1.20 0.40 1.33 1.34 1.33 1.33 1.33 1.34 1.30

D214B Droits de timbres Stamp taxes

D214BA Impôt sur les billets de banque Tax on bank notes C

D214C Impôts sur les transactions mobilières et immobilières Taxes on financial and capital transactions 128.90 131.80 151.80 179.40 213.00 265.00 235.90 192.00 194.37 235.69 261.20 297.21 386.72 272.91

D214CA Taxe de consommation (partie sur la production nationale) Tax on the consumption of national alcoholic beverages and spirits C AT 0.70 0.50 0.50 0.40 0.50 0.40 0.40 0.40 0.45 0.41 0.40 0.40 0.41 0.27

D214CB Droits d'accises sur les bières indigènes Excice duties on beers (part on national production) C AT 1.90 1.80 1.80 1.70 1.70 1.60 2.10 1.91 1.96 1.99 1.91 1.85 1.80 1.64

D214CC Droits d'accise sur le tabac (partie sur la production nationale) Excice duties on tobacco (part on national production) C AT 39.90 38.00 36.10 38.00 38.10 35.80 37.80 40.52 51.59 63.43 69.42 48.46 49.43 50.42

D214CD Surtaxe sur les mutations immobilières Tax on sale of real estate KS 2.80 2.90 4.20 4.40 6.00 6.60 7.30 7.46 6.54 10.33 8.92 16.25 17.44 12.70

D214CE Droits d'enregistrement Registration taxes KS 76.80 80.70 100.90 125.90 155.30 208.10 175.20 128.50 122.85 145.19 163.65 209.07 287.57 188.05

D214CF Droits d'hypothèques Mortgage taxes KS 6.20 7.20 7.60 8.30 10.70 11.80 12.40 12.47 10.18 13.53 16.06 20.30 29.20 19.06

D214CG Hypothèques salaires Mortgage tax on salaries KS 0.60 0.70 0.70 0.70 0.70 0.70 0.70 0.75 0.79 0.80 0.85 0.88 0.86 0.76

D214D Taxes à l'immatriculation de véhicules Car registration taxes

D214E Taxes sur les spectacles et divertissements Taxes on entertainment 1.10 1.30 1.60 1.70 1.70 1.70 1.90 2.08 2.11 2.05 1.87 1.93 2.02 2.14

D214EA Taxe sur les amusements publics (nuits blanches) Entertainment tax C 1.10 1.30 1.60 1.70 1.70 1.70 1.90 2.08 2.11 2.05 1.87 1.93 2.02 2.14

D214F Taxes sur les loteries, les jeux et les paris Taxes on lotteries, gambling and betting 7.80 8.70 9.50 9.70 11.10 12.50 14.60 16.63 17.37 20.26 21.27 23.86 24.05 25.96

D214FA Prélèvements sur les jeux de casino (partie Etat central) Tax on casino gambling (to central state) C 3.20 4.20 5.00 4.80 5.70 6.80 8.30 10.06 10.60 12.51 14.28 16.91 16.79 18.43

D214FB Prélèvements sur les jeux de casino (partie communes) Tax on casino gambling (to local government) C 1.10 1.10 1.30 1.30 1.60 1.80 2.20 2.64 2.80 3.28 3.72 4.08 4.34 4.75

D214FC Taxe sur le loto Tax on national lottery C 3.20 3.10 3.00 3.40 3.70 3.70 3.80 3.69 3.70 4.23 3.03 2.70 2.77 2.64

D214FD Taxes et prélèvement sur les paris relatifs aux épreuves sportives Tax on betting stakes on sporting events C 0.30 0.30 0.20 0.20 0.10 0.20 0.30 0.25 0.27 0.24 0.25 0.18 0.15 0.14

D214G Taxes sur les primes d'assurances Taxes on insurance premiums 19.00 19.20 20.80 21.60 23.20 23.00 22.70 25.68 31.46 26.56 31.13 30.02 32.04 36.12

D214GA Taxe sur les assurances Tax on insurance C 19.00 19.20 20.80 21.60 23.20 23.00 22.70 25.68 31.46 26.56 31.13 30.02 32.04 36.12

D214H Autres taxes sur des services déterminés Other taxes on specific services 2.10 1.90 1.70 1.70 2.00 1.70 2.10 1.89 1.69 2.13 2.23 2.36 2.75 3.57

D214HA Taxe due pour la construction dans les secteurs centraux Tax on contruction in dense sectors C 0.50 0.30 0.30 0.20 0.40 0.10 0.30 0.09 0.24 0.19 0.32 0.32 0.57 1.37

D214HB Taxe de séjour Tourist tax C 0.80 0.80 0.90 1.00 1.10 1.20 1.20 1.23 1.14 1.19 1.36 1.47 1.60 1.69

D214HC Taxe sur les cabarets Tax on licenced premises C 0.80 0.80 0.50 0.50 0.50 0.40 0.60 0.58 0.31 0.76 0.55 0.57 0.58 0.51

D214HD Taxe sur les transports Tax on transport C T

D214I Impôts généraux sur les ventes ou le chiffre d'affaires General sales or turnover taxes

D214IA Impot sur le chiffre d'affaires Turnover tax C

D214J Bénéfices des monopoles fiscaux Profits of fiscal monopolies

D214K Droits sur les exportations et les montants compensatoires monétaires Export duties and monetary comp. amounts on exports

D214L Autrs impôts sur les produits non compris ailleurs Other taxes on products n.e.c. 5.10 5.00 5.00 9.50 9.30 7.80 7.00 11.04 9.28 9.92 9.45 4.12 7.70 8.35

D214LA Taxe supplémentaire sur l'électricité Supplementary tax on electricity C E 3.10 2.40 2.80 4.66 3.69 4.52 4.08 1.86 1.81 1.86

D214LB Taxe sur la distribution d'électricité Tax on distribution of electricity C E 3.40 3.40 3.40 7.90 4.60 3.80 2.60 4.62 4.05 4.39 4.23 1.80 1.05 1.22

D214LC Taxe sur la production d'électricité Tax on production of electricity C E 1.70 1.60 1.60 1.60 1.60 1.60 1.60 1.77 1.54 1.00 1.14 0.46 1.46 1.00

D214LD Taxe de consommation sur le gaz naturel Tax on natural gaz consumption C E 3.38 4.28

D29 Autres impôts sur la production Other taxes on production 206.50 231.20 270.50 313.30 394.80 513.90 500.60 417.98 397.12 459.32 570.36 690.43 758.57 610.28

D29A Impôts sur la propriété ou l'utilisation de terrains, bât., et autres constr. Taxes on land, buildings or other structures 16.10 16.90 17.50 18.70 18.50 19.30 19.90 19.92 20.54 22.25 23.46 23.62 24.93 25.37

D29AA Impôt foncier Taxes on ownership of lands and buildings KS 15.70 16.50 17.10 18.30 18.10 18.90 19.50 19.55 20.14 21.81 23.03 23.17 24.45 24.89

D29AB Taxe sur les résidences secondaires Tax on secondary residence KS 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.38 0.40 0.45 0.44 0.45 0.48 0.48

D29B Impôts sur l'utilisation d'actifs fixes Taxes on the use of fixed assets 8.70 9.10 9.40 10.10 10.90 11.30 11.90 12.18 12.32 12.71 13.03 14.92 26.99 27.56

D29BA Taxe sur véhicules automoteurs à charge des entreprises Motor vehicle duties payed by enterprises KS T 8.20 8.50 9.00 9.60 10.10 10.60 11.20 11.49 11.78 12.26 12.57 14.42 26.42 26.90

D29BB Taxe d'immatriculation des navires Ship registration tax KS T 0.50 0.60 0.40 0.50 0.80 0.70 0.70 0.70 0.54 0.46 0.46 0.50 0.58 0.66

D29C Impôts sur la masse des salaires ou les effectifs employés Total wage bill and payroll taxes

D29CA Impôt sur la somme des salaires Payroll tax Leyrs

D29D Impôts sur les transactions internationales Taxes on international transactions

D29E Impôts sur les autorisations d'exercer des activités commerciales Business and professional licences

D29EA Taxe sur le colportage Tax on peddeling KS

D29F Impôts sur les émissions polluantes Taxes on pollution

D29G Sous-compensation de la TVA Under-compensation of VAT (flat rate system)

D29H Autres impôts sur la production non compris ailleurs Other taxes on production n.e.c. 181.70 205.20 243.60 284.50 365.40 483.30 468.80 385.88 364.26 424.36 533.87 651.90 706.65 557.36

D29HA Registre aux firmes Tax on enterprise register KS 0.60 0.70 0.80 0.90 1.00 1.20 1.40 1.48 0.15

D29HB Prélèvement CECA Levies to ECCS KS 1.40 1.40 1.60

D29HC Taxe d'abonnement sur les titres de société Holding tax KS 179.10 202.30 240.50 282.60 363.50 480.80 465.00 382.11 363.02 423.04 532.92 651.10 705.86 556.57

D29HD TVA reclassée en autres impôts sur la production VAT reclassified as tax on production KS 0.60 0.80 0.70 1.00 0.90 1.30 2.40 2.28 1.09 1.32 0.95 0.80 0.79 0.79

D5 Impôts courants sur le revenu, le patrimoine, etc. CURRENT TAXES ON INCOME, WEALTH, ETC. 2,314.10 2,494.30 2,692.00 2,790.60 2,942.50 3,286.10 3,422.60 3,659.83 3,770.70 3,565.52 4,115.86 4,416.29 4,889.12 5,269.12

D51 Impôts sur le revenu Taxes on income 2,204.20 2,358.10 2,555.60 2,637.90 2,756.60 3,106.60 3,239.10 3,454.46 3,582.50 3,396.54 3,914.26 4,226.17 4,654.99 5,039.39

D51M 1,214.10 1,286.40 1,329.70 1,307.40 1,428.20 1,573.40 1,588.50 1,528.43 1,690.14 1,825.40 2,161.52 2,545.89 2,678.08 3,036.09

D51A Impôts sur le revenu des persones physiques ou des ménages Taxes on individual or household income 1,214.10 1,286.40 1,329.70 1,307.40 1,428.20 1,573.40 1,588.50 1,528.43 1,690.14 1,825.40 2,161.52 2,545.89 2,678.08 3,036.09

D51AA Impôt retenu sur les traitements et salaires Tax on wages and salaries SPLIT 1 825.40 882.00 968.20 925.30 1,047.10 1,177.80 1,199.60 1,107.75 1,214.33 1,342.87 1,504.14 1,664.85 1,909.55 2,125.27

D51AB Impôt retenu sur certains revenus échus à des contrib. non-résidents Tax on certain income of non-residents KS 1.60 1.30 1.70 1.50 2.20 1.60 3.17 1.37 1.10 1.51 0.67 1.15 1.10

D51AC Impôt sur le revenu des personnes physiques fixé par voie d'assiette Personal income tax - fixed by assessment SPLIT 1 299.40 303.50 271.20 264.50 246.50 257.50 252.50 267.69 284.09 303.47 363.40 370.94 389.26 410.57

D51AD Impôt solidarité majoration personnes physiques Supplementary solidarity income tax SPLIT 1 28.70 30.50 31.80 30.50 33.60 36.70 36.90 34.72 38.16 42.21 47.80 52.05 59.14 64.80

D51AE Impôt retenu sur les revenus de capitaux Withholding tax on income from capital KIH 53.50 64.10 49.70 76.30 89.30 88.10 88.00 104.13 141.89 123.04 221.33 363.53 187.65 280.18

D51AF Impôt sur les tantièmes Special tax on company derectors fees KIH 5.50 6.30 7.50 9.10 10.20 11.10 9.90 10.97 10.30 12.70 11.35 16.08 20.31 22.44

D51AG Impôt retenu sur revenus épargne (non résidents) Special tax on company derectors fees KIH 12.00 41.51 51.15 58.08

D51AH Retenu libératoire nationale sur les intérêts Special tax on company derectors fees KIH 36.26 59.87 73.65

D51C1

D51O 990.10 1,071.70 1,225.90 1,330.50 1,328.40 1,533.20 1,650.60 1,926.03 1,892.37 1,571.15 1,752.73 1,680.28 1,976.90 2,003.30

D51B Impôts sur le revenu ou les bénéfices des sociétés Taxes on the income or profits of corporations 990.10 1,071.70 1,225.90 1,330.50 1,328.40 1,533.20 1,650.60 1,926.03 1,892.37 1,571.15 1,752.73 1,680.28 1,976.90 2,003.30

D51BA Impôt sur le revenu des collectivités Corporation tax KIC 633.30 682.50 826.70 903.00 891.70 1,030.60 1,133.70 1,337.71 1,288.59 1,068.30 1,241.53 1,151.90 1,380.94 1,370.30

D51BB Impôt de solidarité sur le revenu des collectivités Supplementary solidarity corporation tax KIC 25.90 28.80 33.80 38.20 37.20 42.70 47.20 53.37 56.09 44.26 50.99 48.11 57.97 56.83

D51BC Impôt commercial communal Trade tax KIC 330.90 360.40 365.40 389.30 399.50 459.90 469.70 534.94 547.68 458.58 460.22 480.27 538.00 576.16

D51C2

D51C3

D51C Impôts sur les gains de détention Taxes on holding gains

D51D Taxes sur les gains des loteries et des paris Taxes on winnings from lottery or gambling

D51DA Prélèvements sur gains dans paris Tax on betting gains KIH

D51E Autres impôts sur le revenu non compris ailleurs Other taxes on income n.e.c.

D59 Autres impôts courants Other current taxes 109.90 136.20 136.40 152.70 185.90 179.50 183.50 205.37 188.20 168.98 201.60 190.12 234.13 229.74

D59A Impôts courants sur le capital Current taxes on capital 90.50 116.60 115.30 130.00 162.30 154.40 152.70 161.82 156.38 135.94 167.20 152.14 174.36 171.32

D59AA Impôt sur la fortune Wealth tax KS 88.80 114.80 113.40 128.00 160.30 152.30 150.50 159.65 154.14 133.52 164.64 149.57 171.64 168.56

D59AB Impôt foncier Tax on ownership of land without buildings KS 1.70 1.80 1.90 2.00 2.00 2.10 2.20 2.17 2.24 2.42 2.56 2.57 2.72 2.77

D59B Impôts de capitation Poll taxes

D59C Impôts sur la dépense Expenditure taxes

D59D Taxes acquitées par les ménages pour des licences Payments by households for licences

D59E Impôts sur les transactions internationales par les ménages Taxes on international transactions

D59F Autres impôts courants non compris ailleurs Other current taxes n.e.c. 19.40 19.60 21.10 22.70 23.60 25.10 30.80 43.55 31.82 33.04 34.40 37.97 59.77 58.41

D59FA Droits de timbre Stamp duties KS 5.60 5.50 5.80 6.50 6.50 7.10 11.40 10.99 10.84 11.86 12.04 12.95 14.10 12.64

D59FB Recettes concernant les départements des affaires étrangères Tax concerning foreign affair departments KS 0.10 0.10 0.30 13.24 1.05 0.39 0.82 0.59 1.84 1.05

D59FC Timbres de chancellerie Chancellery stamps KS 0.70 0.70 1.10 1.20 1.30 1.50 1.60 1.44 1.58 1.66 1.94 2.07 3.67 3.84

D59FD Taxe sur les chiens Dog tax C 0.70 0.70 0.70 0.80 0.80 0.80 0.90 0.87 0.92 0.98 1.00 1.03 1.16 1.17

D59FE Taxe sur véhicules automoteurs à charge des ménages Motor vehicle duties payed by households C T 12.40 12.70 13.40 14.10 14.90 15.50 16.50 16.91 17.34 18.04 18.50 21.22 38.89 39.60

D59FF Taxe bateaux ou navires de plaisance Tax on ships C T 0.10 0.10 0.10 0.10 0.10 0.10 0.11 0.11 0.11 0.11 0.13

D91 Impôts en capital Capital Taxes 15.40 17.00 21.20 16.90 29.10 23.00 23.70 32.40 47.70 40.68 43.99 47.47 46.55 53.33

D91A Impôts sur les transferts en capital Taxes on capital transfers 15.40 17.00 21.20 16.90 29.10 23.00 23.70 32.40 47.70 40.68 43.99 47.47 46.55 53.33

D91AA Droits de succession Inheritance duty KS 15.40 17.00 21.20 16.90 29.10 23.00 23.70 32.40 47.70 40.68 43.99 47.47 46.55 53.33

D91B Prélèvements sur le capital Capital levies

D91C Autres impôts en captial non compris ailleurs Other capital taxes n.e.c.

ODA Recettes fiscales totales (TRD2+TRD5+TRD91) TOTAL TAX RECEIPTS (TRD2+TRD5+TRD91) 4,119.30 4,378.10 4,811.60 5,090.90 5,609.70 6,394.80 6,506.90 6,811.44 7,066.47 7,305.47 8,212.56 8,795.02 9,685.86 10,043.88

D611 Cotisations sociales effectives Actual social contributions 1,489.90 1,560.90 1,653.80 1,775.40 2,014.40 2,225.80 2,476.40 2,621.84 2,791.71 2,955.03 3,174.19 3,375.70 3,713.29 3,985.72

D6111 Cotisations sociales effectives à la charge des employeurs Employers' actual social contributions 685.20 714.20 745.00 806.40 868.00 965.70 1,079.20 1,151.38 1,220.67 1,292.88 1,378.54 1,455.64 1,579.95 1,695.30

D61111 Cotisations sociales effectives obligatoires à la charge des employeurs Compulsory employers' actual social contributions(1) Leyrs 685.20 714.20 745.00 806.40 868.00 965.70 1,079.20 1,151.38 1,220.67 1,292.88 1,378.54 1,455.64 1,579.95 1,695.30

D61112 Cotisations sociales effectives volontaires des employeurs Voluntary employers' actual social contributions(1)

D6112 Cotisations sociales à la charge des salariés Employees' social contributions 593.40 637.70 686.80 744.00 881.90 984.20 1,099.10 1,158.40 1,225.74 1,296.38 1,397.17 1,508.41 1,684.05 1,824.17

D61121 Cotisations sociales obligatoires à la charge des salariés Compulsory employees' social contributions(1) Lees 593.40 637.70 686.80 744.00 881.90 984.20 1,099.10 1,158.40 1,225.74 1,296.38 1,397.17 1,508.41 1,684.05 1,824.17

D61122 Cotisations sociales volontaires des salariés Voluntary employees' social contributions(1)

D6113 Cotisations sociales des trav. ind. et des personnes sans emploi Social contributions by self- and non-employed persons 211.30 209.00 222.00 225.00 264.50 275.90 298.10 312.06 345.30 365.78 398.48 411.65 449.30 466.25

D61131 Cotisations sociales obligatoires des trav. ind. et des pers. sans emploi Compulsory social contributions by self- and non-employed persons(1) SPLIT 2 206.10 203.90 216.60 219.20 257.00 267.50 288.90 302.71 334.84 354.44 386.76 398.72 435.32 451.36

D61132 Cotisations sociales vol. des trav. ind. et des personnes sans emploi Voluntary social contributions by self- and non-employed persons(1) 5.20 5.10 5.40 5.80 7.50 8.40 9.20 9.35 10.45 11.34 11.72 12.94 13.97 14.89

D612 Cotisations sociales imputées Imputed social contributions 166.20 161.40 166.20 168.40 169.90 177.50 188.30 200.86 223.05 235.83 257.35 274.14 292.02 312.29

D995 Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collectedM

Transferts de capitaux des administrations publiques aux secteurs représentant des impôts et cotisations sociales taxés mais improbables d'être récouvrés M M M M M M M M M M M M M

ODB TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS minus TRD995 (TRD2+TRD5+TRD91+TRD611-TRD995)

Total recettes fiscales et contributions sociales moins TRD995 (TRD2+TRD5+TRD91+TRD611-TRD995) 5,609.20 5,939.00 6,465.40 6,866.30 7,624.10 8,620.60 8,983.30 9,433.27 9,858.18 10,260.51 11,386.75 12,170.73 13,399.15 14,029.61

ODC TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS minus TRD995 plus Imputed social contributions (TRD2+TRD5+TRD91+TRD611+TRD612-TRD995)

Total recettes fiscales et contributions sociales moins TRD995 plus cotisations sociales imputés (TRD2+TRD5+TRD91+TRD611+TRD612-TRD995) 5,775.40 6,100.40 6,631.60 7,034.70 7,794.00 8,798.10 9,171.60 9,634.14 10,081.23 10,496.34 11,644.11 12,444.87 13,691.17 14,341.89





(*) Essential information in "Explanatory notes"

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Impôts sur la production et les importations TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Impôts sur la production et les importations TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Impôts sur la production et les importations TAXES ON PRODUCTION AND IMPORTS

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Malta (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)





Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D2 TAXES ON PRODUCTION AND IMPORTS 365.13 361.27 404.97 394.50 449.96 499.49 535.29 582.07 566.06 671.79 740.79 780.85 826.95

D21 Taxes on products 357.24 353.68 396.47 383.57 438.19 486.48 520.54 564.90 546.78 635.62 713.18 752.96 800.47

D211 Value added type taxes 181.94 182.88 196.82 155.97 191.86 239.45 258.85 298.00 272.52 332.61 397.42 409.80 419.96

D211A Value Added Tax Value Added Tax C 181.94 182.88 119.90 M 164.88 239.45 258.85 298.00 272.52 328.20 390.57 402.09 410.81

D211B Customs & Excise Tax Customs & Excise Tax C M M 76.92 155.97 26.98 M M M M M M M M

D211C Value Added Tax paid to EU Institutions Value Added Tax paid to EU Insitutions C M M M M M M M M M 4.41 6.84 7.71 9.14

D212 Taxes and duties on imports excluding VAT 38.20 38.21 41.72 42.82 49.63 48.51 49.99 45.07 42.14 22.30 15.73 16.25 15.34

D2121 Import duties 18.93 18.68 21.05 20.79 26.68 28.83 28.47 24.79 26.82 18.35 15.73 16.25 15.34

D2121A Grain Grain C 0.07 0.09 0.07 M M M M M M M M M M

D2121B Cattle & Meat Cattle & Meat C 0.09 0.07 0.07 M M M M M M M M M M

D2121C Petroleum Petroleum C E 0.00 M M M M M M M M M M M M

D2121D Milk Milk C 0.01 M M M M M M M M M M M M

D2121E Cement Cement C 0.52 0.09 0.00 M M M M M M M M M M

D2121F Ad Valorem - Motor Vehicles Ad Valorem - Motor Vehicles C T 4.86 5.20 5.00 5.04 5.31 4.88 3.96 4.04 4.90 1.20 M M M

D2121G Ad Valorem - Electrical Household Appliances Ad Valorem - Electrical Household Appliances C 0.45 0.45 0.43 0.55 0.79 1.10 0.61 0.60 0.64 0.09 M M M

D2121H Ad Valorem - Telecom Household Appliances Ad Valorem - Telecom Household Appliances C 0.70 0.48 0.60 0.52 0.73 0.83 0.99 0.95 1.10 0.28 M M M

D2121I Ad Valorem - Clothing Ad Valorem - Clothing C 0.99 1.20 1.61 1.80 2.39 3.02 3.00 3.42 4.02 1.26 M M M

D2121J Ad Valorem - Import Duty Ad Valorem - Import Duty C M M M M M M M M M 2.37 -0.72

D2121K Ad Valorem - Miscellaneous Ad Valorem - Miscellaneous C 11.17 11.09 13.26 12.77 17.33 18.88 19.81 15.66 16.04 5.96 M M M

D2121L Import Duties - Others Import Duties - Others C 0.07 0.00 0.00 0.11 0.13 0.12 0.11 0.14 0.12 0.11 M M M

D2121M Import Duties paid to EU Institutions Import Duties paid to EU Institutions C M M M M M M M M M 9.45 15.73 13.88 16.06

D2122 Taxes on imports, excluding VAT and import duties 19.27 19.53 20.67 22.03 22.95 19.68 21.52 20.28 15.32 3.95

D2122A Levies on imported agricultural products

D2122B Monetary compensatory amounts on imports 19.27 19.53 20.67 22.03 22.95 19.68 21.52 20.28 15.32 3.95

D2122BA Levy on imported goods Levy on imported goods C 19.27 19.53 20.67 22.03 22.95 19.68 21.52 20.28 15.32 3.95 M M M

D2122C Excise duties

D2122D General sales taxes

D2122E Taxes on specific services

D2122F Profits of import monopolies

D214 Taxes on products, except VAT and import taxes 137.10 132.58 157.93 184.78 196.70 198.52 211.70 221.83 232.12 280.71 300.03 326.91 365.17

D214A Excise duties and consumption taxes 54.95 55.29 79.17 101.96 102.43 99.61 113.35 114.53 116.61 127.65 148.17 156.77 183.59

D214AA Excise Levies - Machine Made Cigarettes Excise Levies - Machine Made Cigarettes C AT 21.32 21.51 27.42 33.65 33.19 34.32 41.17 45.16 49.25 57.57 60.94 62.66 56.82

D214AB Excise Levies - Beer Excise Levies - Beer C AT M M 0.03 0.43 0.02 M 0.67 0.91 0.88 0.98 0.79 1.28 1.36

D214AC Excise Levies - Spirits Excise Levies - Spirits C AT 8.23 8.09 9.76 11.05 9.43 7.70 8.73 9.05 9.48 9.86 9.64 9.97 9.27

D214AD Excise Levies - Petroleum Excise Levies - Petroleum C E 25.18 25.20 41.24 54.97 57.88 55.13 61.93 58.53 55.87 56.30 62.29 66.15 96.46

D214AE Excise Levies - Tobacco Excise Levies - Tobacco C AT 0.22 0.49 0.71 1.52 1.72 2.45 0.86 0.87 1.13 2.09 2.18 1.86 2.04

D214AF Excise Levies - Wines Excise Levies - Wines C AT M M M 0.35 0.19 M M M M M M M M

D214AG Excise Levies - Mobile Telephony Services Excise Levies - Mobile Telephony Services C M M M M M M M M M M 1.98 2.24 2.57

D214AH Excise Levies - Electricity Excise Levies - Electricity C E M M M M M M M M M M M 0.75 1.12

D214AI Eco Contribution Eco Contribution C P M M M M M M M M M 0.86 10.36 11.87 13.96

D214B Stamp taxes 0.44 0.51 0.36 0.57 0.29 0.33 1.04 1.51 1.56 1.49 1.60 1.82 1.87

D214BA Duty on Documents - Moveables Duty on Documents - Moveables KS 0.03 0.01 0.00 0.00 0.00 M M M M M M M M

D214BB Duty on Documents - Documents Duty on Documents - Documents KS 0.04 0.07 0.03 0.05 0.02 0.03 1.04 1.51 1.56 1.49 1.60 1.82 1.87

D214BC Duty on Documents - Legal Fees Duty on Documents - Legal Fees KS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

D214BD Duty on Documents - Penalties on VA Duty on Documents - Penalties on VA KS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

D214BE Duty on Documents - Unclassified Duty on Documents - Unclassified KS 0.37 0.43 0.32 0.53 0.27 0.30 M M M M M M M

D214C Taxes on financial and capital transactions 25.71 24.22 24.27 24.59 25.05 26.63 30.54 41.72 44.07 63.47 58.39 62.47 72.55

D214CA Duty on Documents - Immoveables Duty on Documents - Immoveables KS 21.84 20.84 21.55 21.80 22.69 23.57 29.38 31.34 42.49 61.50 55.85 60.20 68.09

D214CB Duty on Documents - Shares Duty on Documents - Shares KS 0.71 0.86 0.95 0.70 0.60 0.88 0.51 2.64 0.91 1.26 1.05 1.06 2.72

D214CC Duty on Documents - Emphy Grants Duty on Documents - Emphy Grants KS 0.66 0.22 0.18 0.89 0.91 1.61 0.28 7.32 0.16 0.06 0.81 0.42 0.92

D214CD Duty on Documents - Parts Exchange Duty on Documents - Parts Exchange KS 0.52 0.38 0.31 0.42 0.39 0.54 0.36 0.42 0.50 0.65 0.69 0.79 0.82

D214CE Levy - Sale of Immovable Property Levy - Sale of Immovable Property KS 1.99 1.91 1.28 0.78 0.46 0.02 M M M M M M M

D214D Car registration taxes 48.11 46.47 47.33 48.83 55.76 56.54 50.62 49.49 53.71 45.35 48.31 51.85 53.00

D214DA Motor Vehicle Registration Tax Motor Vehicle Registration Tax C T 47.87 45.80 45.70 48.05 54.90 55.70 49.86 48.67 52.95 44.56 47.56 50.85 52.36

D214DB Sale of Number Plates - Households Sale of Number Plates - Households C T 0.23 0.66 1.61 0.77 0.86 0.84 0.75 0.81 0.75 0.78 0.74 0.62 0.63

D214DC Sale of Number Plates - Government Sale of Number Plates - Government C T 0.00 0.01 0.02 0.01 0.01 0.01 0.01 0.01 0.01 0.04 0.01

D214DD Regsitration Tax of X, K and Y plates Regsitration Tax of X, K and Y plates C T M M M M M M M M M M M 0.35

D214E Taxes on entertainment 0.03

D214EA Entertianment Duty Entertianment Duty C 0.03 M M M M M M M M M M M M

D214F Taxes on lotteries, gambling and betting 0.11 24.96 24.31 31.40 33.63

D214FA Gaming Taxes Gaming Taxes C M M M M M M M M M 24.80 23.45 30.26 32.30

D214FB LGA - Authority Service LGA - Authority Service C M M M M M M M M 0.11 0.16 0.86 1.14 1.33

D214G Taxes on insurance premiums 1.50 1.58 1.77 4.30 7.77 9.13 9.29 9.25 10.37 11.20 11.40 11.74 12.00

D214GA Duty on Documents - Insurance Policy Duty on Documents - Insurance Policy C 1.50 1.58 1.77 4.30 7.77 9.13 9.29 9.25 10.37 11.20 11.40 11.74 12.00

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D214H TAXES ON PRODUCTION AND IMPORTS

Other taxes on specific services 6.10 3.92 4.59 3.86 4.46 4.73 4.45 4.42 4.75 4.76 7.84 10.85 8.52

D214HA Levy on Restaurant Services Levy on Restaurant Services C 1.19 M M M M M M M M M M M M

D214HB Levy on Accomodation Levy on Accomodation C 1.41 M M M M M M M M M M M M

D214HC Airport Tax Airport Tax C T 3.50 3.92 4.59 3.85 4.35 4.34 4.04 4.05 4.49 4.50 7.56 10.71 8.43

D214HD Administration charge - Test Motor Vehicle Administration charge - Test Motor Vehicle C T 0.00 0.01 0.11 0.39 0.42 0.37 0.26 0.26 0.28 0.15 0.09

D214I General sales or turnover taxes

D214J Profits of fiscal monopolies 0.26 0.30 0.41 0.57 0.90 1.50 2.40 0.92 0.94 1.81

D214JA Royalties from Cable Television Royalties from Cable Television C 0.26 0.30 0.41 0.57 0.69 0.72 0.68 0.76 0.79 0.98 M M M

D214JB Royalties under Telecommunications Act Royalties under Telecommunications Act C M M M M 0.20 0.78 1.72 0.17 0.15 0.83 M M M

D214K Export duties and monetary comp. amounts on exports

D214L Other taxes on products n.e.c. 0.30 0.04 0.10 0.04 0.05

D214LA Miscellaneous Duties / Taxes Miscellaneous Duties / Taxes C M 0.30 0.04 0.10 0.04 0.05 M M M M M M M

D29 Other taxes on production 7.90 7.60 8.50 10.93 11.78 13.01 14.75 17.17 19.28 36.17 27.62 27.89 26.48

D29A Taxes on land, buildings or other structures

D29B Taxes on the use of fixed assets 1.91 2.18 2.97 3.57 3.80 3.93 3.91 3.68 6.20 6.20 6.92 7.54 7.15

D29BA Sale of Number Plates - Business Sale of Number Plates - Business KS T 0.08 0.23 0.57 0.27 0.30 0.30 0.27 0.30 0.34 0.27 0.28 0.41 0.42

D29BB Motor Vehicle License - Business Motor Vehicle License - Business KS T 1.83 1.95 2.40 3.30 3.50 3.64 3.64 3.38 5.86 5.92 6.64 7.13 6.73

D29C Total wage bill and payroll taxes

D29D Taxes on international transactions

D29E Business and professional licences 5.98 5.41 5.53 7.36 7.98 9.08 10.84 13.49 13.08 29.97 20.70 20.35 18.93

D29EA Wines & Spirits Wines & Spirits KS 0.48 0.45 0.48 0.51 0.51 0.52 0.44 0.10 0.14 1.12 1.09 0.82 0.90

D29EB Trading Licences Trading Licences KS 2.27 2.43 2.56 2.71 2.70 2.68 2.39 1.73 1.94 2.13 2.86 1.90 0.93

D29EC Hotels & Careting Establishments Hotels & Careting Establishments KS 1.35 1.51 1.14 1.32 1.20 1.28 1.11 0.72 1.87 1.06 0.66 1.04 0.96

D29ED Radio Station Licences Radio Station Licences KS 1.32 0.06 M M M M M M M M M M M

D29EE Bonded Stores Licences Bonded Stores Licences KS 0.36 0.20 0.20 0.18 0.21 0.13 0.27 0.22 0.20 0.22 0.22 0.23 0.19

D29EF Operating Licence - Maltapost Operating Licence - Maltapost KS M M 0.35 0.23 0.08 0.40 1.39 0.41 0.10 M M M M

D29EG Operating Licence - Maltacom Operating Licence - Maltacom KS M M M 0.82 1.09 1.41 M M M M M M M

D29EH Operating Licence - Malta International Airport Operating Licence - Malta International Airport KS M M M 0.31 0.47 0.47 0.47 0.45 0.44 0.49 0.49 0.44 0.51

D29EI Mobile Telephone Line Mobile Telephone Line KS M M M M 0.19 0.60 0.63 1.93 2.00 2.13 M M M

D29EJ Fixed Telephone Line Fixed Telephone Line KS M M M M M M 1.04 1.01 1.36 1.16 M M M

D29EK Gaming Licences Gaming Licences KS M M M M M M M M M 18.63 0.05 0.05 0.05

D29EL Miscellaneous Licences Miscellaneous Licences KS 0.01 0.02 0.02 0.08 0.06 0.16 0.17 0.16 0.82 0.85 1.03 0.44 1.09

D29EM TV & Radio Licences - Business TV & Radio Licences - Business KS 0.02 0.60 0.78 1.10 1.42 1.33 2.84 3.18 3.69 1.46 M M M

D29EN Oil Rental Licence Oil Rental Licence KS P 0.18 0.15 M 0.10 0.06 0.11 0.11 3.56 0.33 0.31 0.41 0.34 2.08

D29EO Television Licence Fees - Business Television Licence Fees - Business KS M M M M M M M M M M 1.93 5.33 2.45

D29EP Fees for right of use - Business Fees for right of use - Business KS M M M M M M M M M M 8.81 6.94 6.80

D29EQ MCA - Authority Service MCA - Authority Service KS M M M M M M M M M M 2.71 2.43 2.56

D29ER MRA - Authority Service MRA - Authority Service KS M M M M M M M M 0.18 0.41 0.42 0.41 0.41

D29F Taxes on pollution 0.40

D29FA Waste Disposal at Sea Waste Disposal at Sea C P 0.40

D29G Under-compensation of VAT (flat rate system)

D29H Other taxes on production n.e.c.

D5 CURRENT TAXES ON INCOME, WEALTH, ETC. 241.78 223.23 266.37 272.02 314.91 361.87 406.43 481.65 519.62 502.37 559.45 609.75 725.95

D51 Taxes on income 230.31 211.40 251.73 252.16 293.03 339.40 380.87 431.90 477.70 476.47 519.80 583.94 691.65

D51M Taxes on individual or household income including holding gains 149.13 138.43 164.67 164.82 191.54 221.98 249.14 262.13 275.54 287.64 302.51 326.77 321.71

D51MA Individuals Individuals 149.13 138.43 164.67 164.82 191.54 221.98 249.14 262.13 275.54 287.64 302.51 326.77 321.71

D51A Taxes on individual or household income excluding holding gains (2) 127.58 118.68 146.33 139.70 167.00 190.64 210.62 216.81 226.78 241.63 255.95 272.11 254.34

D51AA Income Tax by Individuals Income Tax by Individuals SPLIT 1 127.58 118.68 146.33 139.70 167.00 190.64 210.62 216.81 226.78 241.63 255.95 272.11 254.34

D51C1 Taxes on individual or household holding gains (2) 21.54 19.75 18.34 25.12 24.54 31.34 38.51 45.32 48.76 46.02 46.56 54.67 67.37

D51C1A Holding Gains by Individuals Holding Gains by Individuals KIH 21.54 19.75 18.34 25.12 24.54 31.34 38.51 45.32 48.76 46.02 46.56 54.67 67.37

D51O Taxes on the income or profits of corporations including holding gains 77.54 70.25 84.69 84.95 99.05 115.28 129.98 165.31 198.49 185.02 214.14 254.29 366.88

D51OA Corporations Corporations 77.54 70.25 84.69 84.95 99.05 115.28 129.98 165.31 198.49 185.02 214.14 254.29 366.88

D51B Taxes on the income or profits of corporations excluding holding gains (2) 67.82 61.33 76.41 73.61 88.31 101.56 118.46 138.51 176.84 147.34 171.44 203.75 278.76

D51BA Income Tax by Companies Income Tax by Companies KIC 67.82 61.33 76.41 73.61 88.31 101.56 118.46 138.51 176.84 147.34 171.44 203.75 278.76

D51C2 Taxes on holding gains of corporations (2) 9.73 8.92 8.28 11.34 10.74 13.72 11.52 26.80 21.65 37.68 42.70 50.53 88.12

D51C2A Holding Gains by Companies Holding Gains by Companies KIC 9.73 8.92 8.28 11.34 10.74 13.72 11.52 26.80 21.65 37.68 42.70 50.53 88.12

D51C3 Other taxes on holding gains (2) 2.71 1.84 1.30 1.36 1.20 0.71 0.30 0.13 0.16

D51C3A Holding Gains Other Holding Gains Other KIH 0.11 0.10 0.10 0.13 0.11 0.14 0.30 0.13 0.16

D51C3B Tax on Bearer Accounts Tax on Bearer Accounts KIH 2.59 1.74 1.21 1.23 1.09 0.57 M M M M M M M

D51C Taxes on holding gains (3) 33.98 30.51 27.93 37.82 36.48 45.77 50.34 72.25 70.57 83.69 89.26 105.20 155.49

D51D Taxes on winnings from lottery or gambling

D51E Other taxes on income n.e.c. 0.93 0.88 1.06 1.03 1.24 1.43 1.45 4.33 3.51 3.81 3.15 2.88 3.06

D51EA Other Unallocable Income Tax Other Unallocable Income Tax KIH 0.24 0.23 0.30 0.26 0.35 0.40 0.29 3.02 0.96 0.11 0.18 0.33 0.37

D51EB Penalties paid by Individuals Penalties paid by Individuals SPLIT 1 0.45 0.42 0.50 0.50 0.58 0.68 0.75 0.77 1.63 2.72 1.92 1.91 1.92

D51EC Penalties paid by Companies Penalties paid by Companies KIC 0.23 0.22 0.26 0.26 0.30 0.35 0.39 0.53 0.92 0.98 0.86 0.63 0.77

D51ED Penalties paid bv Others Penalties paid bv Others KS 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.19 0.01 0.01

D59 Other current taxes 11.47 11.83 14.64 19.86 21.89 22.47 25.56 49.76 41.93 25.90 39.65 25.82 34.31

D59A Current taxes on capital

D59B Poll taxes

D59C Expenditure taxes 0.60

D59CA Levy on expenditure incurred on overseas travel Levy on expenditure incurred on overseas travel C 0.60 M M M M M M M M M M M M

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D59D TAXES ON PRODUCTION AND IMPORTS

Payments by households for licences 10.87 11.83 14.64 19.86 21.89 22.47 25.56 25.79 26.63 25.90 25.17 25.82 25.93

D59DA Sporting Licences Sporting Licences C 0.27 0.29 0.42 0.32 1.05 0.86 0.82 0.53 1.02 0.99 0.89 0.89 0.98

D59DB Driving Licences Driving Licences C T M M M M M M 2.48 1.77 1.84 1.21 1.28 1.45 1.81

D59DC Motor Vehicle Licence - Households Motor Vehicle Licence - Households C T 10.60 11.28 13.88 19.08 20.23 21.05 21.07 21.89 22.45 21.59 21.01 21.18 20.84

D59DD TV & Radio Licence - Households TV & Radio Licence - Households C 0.01 0.25 0.33 0.46 0.60 0.56 1.20 1.60 1.32 2.10 1.95 2.30 2.30

D59DE Fees for right of use - Households Fees for right of use - Households C M M M M M M M M M M 0.04

D59E Taxes on international transactions 23.97 15.30 14.48 8.37

D59EA Investment Registration Scheme Investment Registration Scheme C M M M M M M M 23.97 15.30 M 14.48 M 8.37

D59F Other current taxes n.e.c.

D91 Capital Taxes 4.32 4.16 4.98 3.95 4.23 4.43 4.62 5.33 6.25 9.36 17.50 14.65 15.67

D91A Taxes on capital transfers 4.32 4.16 4.98 3.95 4.23 4.43 4.62 5.33 6.25 9.36 17.50 14.65 15.67

D91AA Death & Donation Duty Death & Donation Duty KS 1.96 1.70 1.44 0.63 0.55 0.62 0.39 0.25 0.42 0.17 0.17 0.10 0.17

D91AB Duty on Documents - Donations Duty on Documents - Donations KS 0.66 0.77 0.80 0.78 0.96 0.88 1.11 1.19 1.49 2.42 2.62 3.39 3.43

D91AC Duty on Documents - Property Transfers Duty on Documents - Property Transfers KS 1.66 1.66 2.70 2.53 2.71 2.92 3.09 3.86 4.30 6.73 14.61 11.04 11.96

D91AD Duty on Documents - interest on Property Transfers Duty on Documents - interest on Property Transfers KS 0.04 0.02 0.05 0.02 0.01 0.01 0.02 0.03 0.04 0.04 0.10 0.12 0.10

D91B Capital levies

D91C Other capital taxes n.e.c.

ODA TOTAL TAX RECEIPTS 611.24 588.66 676.31 670.48 769.11 865.79 946.34 1,069.05 1,091.93 1,183.52 1,317.75 1,405.26 1,568.57

D611 Actual social contributions 180.84 194.81 220.81 210.56 223.90 253.42 280.42 279.45 284.81 293.47 306.84 314.95 322.15

D6111 Employers' actual social contributions 89.03 95.22 107.32 102.96 105.06 111.52 126.02 125.36 128.13 131.69 137.94 141.73 144.06

D61111 Compulsory employers' actual social contributions 89.03 95.22 107.32 102.96 105.06 111.52 126.02 125.36 128.13 131.69 137.94 141.73 144.06

D61111A SSC - Employers' Social Contribution - Government SSC - Employers' Social Contribution - Government Leyrs 26.86 29.29 29.20 28.67 29.39 29.70 34.84 34.39 34.77 34.87 35.11 36.22 36.72

D61111B SSC - Employers' Social Contribution - Private SSC - Employers' Social Contribution - Private Leyrs 61.96 65.68 77.96 74.26 75.64 81.74 91.16 90.93 93.29 96.80 102.56 105.29 107.19

D61111C SSC - Penalties on Employers SSC - Penalties on Employers Leyrs 0.21 0.25 0.16 0.03 0.03 0.08 0.03 0.04 0.06 0.01 0.27 0.23 0.14

D61112 Voluntary employers' actual social contributions

D6112 Employees' social contributions 73.87 78.98 89.04 85.59 94.34 111.28 125.83 125.25 127.96 131.60 137.59 141.35 143.82

D61121 Compulsory employees' social contributions 73.87 78.98 89.04 85.59 94.34 111.28 125.83 125.25 127.96 131.60 137.59 141.35 143.82

D61121A SSC - Employees' Social Contribution SSC - Employees' Social Contribution Lees 73.87 78.98 89.04 85.59 94.34 111.28 125.83 125.25 127.96 131.60 137.59 141.35 143.82

D61122 Voluntary employees' social contributions

D6113 Social contributions by self- and non-employed persons 17.95 20.61 24.45 22.00 24.50 30.61 28.57 28.84 28.72 30.18 31.32 31.87 34.27

D61131 Compulsory social contributions by self- and non-employed persons 17.95 20.61 24.45 22.00 24.50 30.61 28.57 28.84 28.72 30.18 31.32 31.87 34.27

D61131A SSC - Self & Non-Employed Social Contributions SSC - Self & Non-Employed Social Contributions SPLIT 2 17.27 19.81 23.93 21.90 24.39 30.36 28.48 28.68 28.60 30.11 31.27 31.82 34.25

D61131B SSC - Penalties on Self & Non-Employed SSC - Penalties on Self & Non-Employed SPLIT 2 0.67 0.79 0.52 0.11 0.11 0.26 0.09 0.16 0.12 0.07 0.05 0.06 0.02

D61132 Voluntary social contributions by self- and non-employed persons

D612 Imputed social contributions (4) 34.71 43.04 44.33 46.25 48.31 45.60 59.83 62.50 64.81 66.82 73.32 74.82 76.16

D995

Capital transfers from general government to relevant sectors representing taxes

and social contributions assessed but unlikely to be collected (5)

D995A Taxes on products assessed but unlikely to be collected (5)

D995B Other taxes on production assessed but unlikely to be collected (5)

D995C Taxes on income assessed but unlikely to be collected (5)

D995D Other current taxes assessed but unlikely to be collected (5)



D995E Employers' actual social contributions assessed but unlikely to be collected (5)

D995F Employees' social contributions assessed but unlikely to be collected (5)

Social contributions by self- and unemployed persons assessed but unlikely to be

D995G collected (5)

D995H Capital taxes assessed but unlikely to be collected (5)

ODB TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS AFTER

DEDUCTION OF AMOUNTS ASSESSED BUT UNLIKELY TO BE COLLECTED 792.08 783.47 897.13 881.03 993.01 1,119.20 1,226.75 1,348.51 1,376.75 1,476.98 1,624.59 1,720.21 1,890.72

ODC TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS (including

imputed social contributions) AFTER DEDUCTION OF AMOUNTS ASSESSED

BUT UNLIKELY TO BE COLLECTED 826.79 826.50 941.45 927.29 1,041.32 1,164.80 1,286.58 1,411.00 1,441.56 1,543.80 1,697.91 1,795.03 1,966.87





(*) Essential information in "Explanatory notes"

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

2008

857.73

828.58

458.44

447.81

M

10.63

15.14

15.14

M

M

M

M

M

M

M

M

M

-1.71

M

M

16.86









M









354.99

177.58

60.38

1.15

9.79

84.72

1.73

M

2.70

1.51

15.61

2.08

M

2.08







M

58.79

55.20

2.18

0.68

0.73

M

60.69

60.16

0.52

0.01







M

38.38

36.97

1.41

11.67

11.67

2008

5.80

M

M

5.71

0.08







M

M







M

29.15





7.47

0.56

6.91







20.23

1.06

3.72

1.03

M

0.20

M

M

0.50

M

M

0.05

1.05

M

0.64

2.41

6.76

2.42

0.41

1.45

1.45







742.77

717.25

328.50

328.50

260.96

260.96

67.54

67.54

385.66

385.66

321.22

321.22

64.44

64.44







M

131.98





3.10

0.25

1.99

0.83

0.03

25.51









M

2008

25.51

0.82

1.80

20.84

2.05









15.07

15.07

0.05

3.30

11.70

0.03







1,615.57

351.73

158.17

158.17

38.09

119.89

0.19





157.91

157.91

157.91





35.65

35.65

35.60

0.05





80.23









1,967.30







2,047.53

2008

2008

2008

2008

2008

2008

2008

2008

2008

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Netherlands (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)





Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006

D2 TAXES ON PRODUCTION AND IMPORTS 35,973 38,435 41,702 44,472 49,114 52,381 57,892 58,890 60,464 63,301 66,292 70,859

D21 Taxes on products 32,666 35,010 38,263 40,864 45,096 48,060 53,104 53,886 55,414 58,040 60,693 65,217

D211 Value added type taxes 19,832 21,315 22,890 24,486 26,934 28,849 32,509 33,493 34,754 35,811 36,950 39,888

D211A Belasting over de toegevoegde waarde Value added tax C 19,832 21,315 22,890 24,486 26,934 28,849 32,509 33,493 34,754 35,811 36,950 39,888

D212 Taxes and duties on imports excluding VAT 5,275 5,295 5,662 6,021 6,339 6,855 7,544 6,871 6,452 6,779 6,690 7,582

D2121 Import duties 1,413 1,302 1,418 1,366 1,363 1,310 1,269 1,108 1,080 1,166 1,265 1,437

D2121A Invoerrechten Import duties C 1,413 1,302 1,418 1,366 1,363 1,310 1,269 1,108 1,080 1,166 1,265 1,437

D2122 Taxes on imports, excluding VAT and import duties 3,862 3,993 4,244 4,655 4,976 5,545 6,275 5,763 5,372 5,613 5,425 6,145

D2122A Levies on imported agricultural products 92 137 186 178 201 199 203 204 288 352 330 326

D2122AA EU-heffingen op voedingsmiddelen EU -levies on imported agricultural products C 92 137 186 178 201 199 203 204 288 352 330 326

D2122B Monetary compensatory amounts on imports 0 0 0 0 0 0 0 0 0 0 0 0

D2122C Excise duties 3,629 3,702 3,929 4,341 4,656 5,259 5,989 5,476 5,065 5,245 5,075 5,807

D2122CA Benzineaccijns Excise duties on gas C E 92 62 99 97 148 608 874 34 181 194 169 332

D2122CB Accijns op overige minerale oliën Excise duties on other mineral oils C E 791 648 658 667 468 443 433 1,183 904 643 239 573

D2122CC Tanksaccijns Excise duties on tobacco C AT 459 792 586 656 769 723 930 630 445 743 789 755

D2122CD Alcoholaccijns Excise duties on alcohol C AT 194 150 194 194 181 214 240 332 239 281 319 269

D2122CE Belasting van personenauto's en motorrijwielen Tax on passengercars and motorcycles C T 1,723 1,837 1,953 2,263 2,626 2,777 2,929 2,725 2,774 2,963 3,112 3,401

D2122CF Overige accijnzen en verbruiksbelastingen Other excise duties and consumption taxes C 370 213 439 464 464 494 583 572 522 421 447 477

D2122D General sales taxes 0 0 0 0 0 0 0 0 0 0 0 0

D2122E Taxes on specific services 141 154 129 136 119 87 83 83 19 16 20 12

D2122EA Assurantiebelasting Taxes om insurance premiums C 124 127 105 115 98 40 22 39 1 0 1 0

D2122EB Kapitaalbelasting Tax on capital KS 17 27 24 21 21 47 61 44 18 16 19 12

D2122EC Vliegtax Flight tax C T

D2122F Profits of import monopolies 0 0 0 0 0 0 0 0 0 0 0 0

D214 Taxes on products, except VAT and import taxes 7,559 8,400 9,711 10,357 11,823 12,356 13,051 13,522 14,208 15,450 17,053 17,747

D214A Excise duties and consumption taxes 4,918 4,819 5,327 5,639 6,044 5,619 5,126 5,925 6,581 7,325 7,637 7,770

D214AA Benzineaccijns Excise duties on gas C E 2,616 2,682 2,802 2,941 2,979 2,543 2,274 3,386 3,325 3,707 3,666 3,650

D214AB Accijns op overige minerale oliën Excise duties on other mineral oils C E 817 994 1,190 1,351 1,573 1,696 1,643 1,134 1,542 1,914 2,346 2,263

D214AC Tanksaccijns Excise duties on tobacco C AT 868 626 760 692 777 867 887 1,089 1,305 1,200 1,211 1,389

D214AD Alcoholaccijns Excise duties on alcohol C AT 214 220 206 232 215 183 166 140 118 97 54 52

D214AE Belasting van personenauto's en motorrijwielen Tax on passengercars and motorcycles C T 90 55 108 162 214 98 10 16 100 40 36 51

D214AF Overige accijnzen en verbruiksbelastingen Other excise duties and consumption taxes C 313 242 261 261 286 232 146 160 191 367 324 365

D214B Stamp taxes 0 0 0 0 0 0 0 0 0 0 0 0

D214C Taxes on financial and capital transactions 1,419 1,874 2,228 2,515 3,022 3,349 3,877 3,937 3,692 4,006 4,447 4,668

D214CA Overdrachtsbelasting Real estate transfer tax KS 1,254 1,649 1,978 2,245 2,727 2,804 3,437 3,589 3,449 3,794 4,252 4,566

D214CB Kapitaalbelasting Tax on capital KS 165 225 250 270 295 545 440 348 243 212 195 102

D214D Car registration taxes 0 0 0 0 0 0 0 0 0 0 0 0

D214E Taxes on entertainment 0 0 0 0 0 0 0 0 0 0 0 0

D214F Taxes on lotteries, gambling and betting 46 53 56 59 69 67 80 86 109 101 99 103

D214FA Kansspelbelasting Taxes on lotteries and gambling C 46 53 56 59 69 67 80 86 109 101 99 103

D214G Taxes on insurance premiums 318 336 405 430 394 472 616 621 745 740 742 752

D214GA Assurantiebelasting Taxes om insurance premiums C 318 336 405 430 394 472 616 621 745 740 742 752

D214H Other taxes on specific services 0 0 0 0 0 0 0 0 0 0 0 0

D214I General sales or turnover taxes 0 0 0 0 0 0 0 0 0 0 0 0

D214J Profits of fiscal monopolies 0 0 0 0 0 0 0 0 0 0 0 0

D214K Export duties and monetary comp. amounts on exports 0 0 0 0 0 0 0 0 0 0 0 0

D214L Other taxes on products n.e.c. 858 1,318 1,695 1,714 2,294 2,849 3,352 2,953 3,081 3,278 4,128 4,454

D214LA Overige productgebonden belastingen neg Other taxes on products n.e.c 858 1,318 1,695 1,714 2,294 2,849 3,352 2,953 3,081 3,278 4,128 4,454

of which on energy C E 720 1,106 1,422 1,438 1,924 2,390 2,846 2,517 2,684 2,901 3,722 3,996

of which on pollution/resources C P 138 212 273 276 370 459 506 436 397 377 406 458

D29 Other taxes on production 3,307 3,425 3,439 3,608 4,018 4,321 4,788 5,004 5,050 5,261 5,599 5,642

D29A Taxes on land, buildings or other structures 1,316 1,371 1,473 1,595 1,657 1,803 1,931 2,062 2,243 2,404 2,552 2,558

D29AA Onroerende zaakbelasting Real estate tax KS 1,316 1,371 1,473 1,595 1,657 1,803 1,931 2,062 2,243 2,404 2,552 2,558

D29B Taxes on the use of fixed assets 562 657 536 578 626 653 649 653 682 737 787 829

D29BA Motorrijtuigenbelasting Motor vehicle tax KS T 562 657 536 578 626 653 649 653 682 737 787 829

D29C Total wage bill and payroll taxes 0 0 0 12 289 331 518 541 425 405 570 511

D29CA Eindheffingen Wage bill and payroll taxes Leyrs 0 0 0 12 289 331 518 541 425 405 570 511

D29D Taxes on international transactions 0 0 0 0 0 0 0 0 0 0 0 0

D29E Business and professional licences 448 476 456 450 429 423 496 480 405 402 392 364

D29EA PBO- heffingen Levies Public Corporate Organizations KS 325 352 333 316 301 290 358 334 249 244 237 198

D29EB Inschrijfingsgelden Kamers van Koophandel Regsitration fees Chambers of Commerce KS 123 124 123 134 128 133 138 146 156 158 155 166

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006

D29F TAXES ON PRODUCTION AND IMPORTS

Taxes on pollution 822 760 825 814 864 946 1,007 1,064 1,082 1,087 1,110 1,185

D29FA Rioolrechten Sewerage charges C P 146 95 104 113 119 130 140 149 161 153 155 198

D29FB Heffing op waterverontreiniging Levies on water pollution C P 314 318 345 319 324 333 339 357 364 368 365 381

D29FC Omslagheffingwaterschappen Polderboard levies KS P 315 322 345 354 375 395 434 453 485 503 505 515

D29FD Geluidhinder burgerluchtvaart Noise nuisance tax civil aviation C P 24 9 6 6 7 36 43 38 37 33 48 54

D29FE Mestoverschotheffing Manure surplus tax C P 17 10 16 13 15 18 11 8 2 -4 1 2

D29FF Overige milieuheffingen Other environmental taxes C P 6 6 9 9 24 34 40 59 33 34 36 35

D29G Under-compensation of VAT (flat rate system) 0 0 0 0 0 0 0 0 0 0 0 0

D29H Other taxes on production n.e.c. 159 161 149 159 153 165 187 204 213 226 188 195

D29HA Voorraadheffing aardolieproducten Levies on petroleum product stocks KS E 73 78 70 74 62 68 74 85 89 87 78 81

D29HB Toeristenbelasting Tourist tax C 53 57 59 68 74 83 95 101 96 105 110 114

D29HC Heffing op voorraden suiker Levies on sugar stocks KS 33 26 20 17 17 14 18 18 28 34 0 0

D29HD Reclamebelasting Taxes on outside advertising KS

D5 CURRENT TAXES ON INCOME, WEALTH, ETC. 37,481 40,621 41,478 43,082 45,501 48,540 51,216 53,238 50,803 51,173 58,457 62,370

D51 Taxes on income 33,520 36,110 37,094 38,408 40,570 43,256 46,566 48,462 45,762 45,798 52,640 57,389

D51M Taxes on individual or household income including holding gains 23,530 23,026 21,583 22,108 23,294 25,057 27,695 31,856 31,187 29,471 33,820 37,498

D51MA Loonbelasting Wage tax 20,140 20,007 18,691 19,845 23,020 24,433 27,172 29,577 28,791 27,246 27,573 31,646

D51MB Inkomstenbelasting Income tax 2,939 2,505 2,206 1,276 -1,184 -880 -2,565 -75 378 109 3,651 3,517

D51MC Dividendbelasting huishoudens Dividend tax households 451 514 686 987 1,458 1,504 3,088 2,354 2,018 2,116 2,596 2,335

D51A Taxes on individual or household income excluding holding gains (2) 23,530 23,026 21,583 22,108 23,294 25,057 27,695 31,856 31,187 29,471 33,820 37,498

D51AA Loonbelasting Wage tax SPLIT 1 20,140 20,007 18,691 19,845 23,020 24,433 27,172 29,577 28,791 27,246 27,573 31,646

D51AB Inkomstenbelasting Income tax SPLIT 1 2,939 2,505 2,206 1,276 -1,184 -880 -2,565 -75 378 109 3,651 3,517

D51AC Dividendbelasting huishoudens Dividend tax households KIH 451 514 686 987 1,458 1,504 3,088 2,354 2,018 2,116 2,596 2,335

D51C1 Taxes on individual or household holding gains (2) 0 0 0 0 0 0 0 0 0 0 0 0

D51O Taxes on the income or profits of corporations including holding gains 9,963 13,045 15,468 16,249 17,215 18,140 18,800 16,530 14,502 16,266 18,735 19,798

D51OA Vennootschapsbelasting Corporate tax 9,459 12,500 14,673 15,300 15,651 16,736 17,580 15,394 13,392 14,994 17,069 17,907

D51OB Dividendbelasting bedrijven Dividend tax companies 504 545 795 949 1,564 1,404 1,220 1,136 1,110 1,272 1,666 1,891

D51B Taxes on the income or profits of corporations excluding holding gains (2) 9,963 13,045 15,468 16,249 17,215 18,140 18,800 16,530 14,502 16,266 18,735 19,798

D51BA Vennootschapsbelasting Corporate tax KIC 9,459 12,500 14,673 15,300 15,651 16,736 17,580 15,394 13,392 14,994 17,069 17,907

D51BB Dividendbelasting Dividend tax KIC 504 545 795 949 1,564 1,404 1,220 1,136 1,110 1,272 1,666 1,891

D51C2 Taxes on holding gains of corporations (2) 0 0 0 0 0 0 0 0 0 0 0 0

D51C3 Other taxes on holding gains (2) 0 0 0 0 0 0 0 0 0 0 0 0

D51C Taxes on holding gains (3) 0 0 0 0 0 0 0 0 0 0 0 0

D51D Taxes on winnings from lottery or gambling 27 39 43 51 61 59 71 76 73 61 85 93

D51DA Kansspelbelasting Taxes on winnings form lotteries and gambling KIH 27 39 43 51 61 59 71 76 73 61 85 93

D51E Other taxes on income n.e.c. 0 0 0 0 0 0 0 0 0 0 0 0

D59 Other current taxes 3,961 4,511 4,384 4,674 4,931 5,284 4,650 4,776 5,041 5,375 5,817 4,981

D59A Current taxes on capital 1,209 1,229 1,367 1,380 1,457 1,561 880 891 954 1,026 1,102 -6

D59AA Onroerende zaakbelasting Real estate tax KS 538 581 603 651 677 737 789 842 916 982 1,042 0

D59AB Vermogensbelasting Tax in net wealth of individuals SPLIT 1 671 648 764 729 780 824 91 49 38 44 60 -6

D59B Poll taxes 0 0 0 0 0 0 0 0 0 0 0 0

D59C Expenditure taxes 0 0 0 0 0 0 0 0 0 0 0 0

D59D Payments by households for licences 2 2 2 2 3 2 2 2 2 2 2 3

D59DA Jacht- en Schietvergunningen Licensies for hunting and shooting C P 2 2 2 2 3 2 2 2 2 2 2 3

D59E Taxes on international transactions 0 0 0 0 0 0 0 0 0 0 0 0

D59F Other current taxes n.e.c. 2,750 3,280 3,015 3,292 3,471 3,721 3,768 3,883 4,085 4,347 4,713 4,984

D59FA Motorrijtuigenbelasting Motor vehicle tax C T 1,683 2,149 1,812 2,013 2,139 2,288 2,239 2,250 2,384 2,591 2,786 3,031

D59FB Rioolrechten Sewerage charges C P 311 372 418 452 475 520 561 597 644 678 731 816

D59FC Heffing op waterverontreiniging Levies on water pollution C P 556 581 582 612 638 670 696 722 765 805 832 841

D59FD Omslagheffingwaterschappen Polderboard levies KS P 110 114 128 134 138 155 172 181 202 226 245 262

D59FE Hondenbelasting Dog-licence fee C 38 39 39 39 41 40 41 43 45 47 51 53

D59FF Woonforensenbelasting Commuter tax C 9 7 7 10 9 12 14 16 17 19 21 19

D59FG Overige belastingen op vermogen Other taxes on wealth KS 43 18 29 32 31 36 45 74 28 -19 47 -38

D91 Capital Taxes 781 889 951 1,126 1,298 1,487 1,311 1,696 1,461 1,513 1,710 1,811

D91A Taxes on capital transfers 773 885 946 1,120 1,291 1,483 1,307 1,695 1,460 1,512 1,709 1,810

D91AA Successierechten Inheritance tax KS 773 885 946 1,120 1,291 1,483 1,307 1,695 1,460 1,512 1,709 1,810

D91B Capital levies 0 0 0 0 0 0 0 0 0 0 0 0

D91C Other capital taxes n.e.c. 8 4 5 6 7 4 4 1 1 1 1 1

D91CA Baatbelasting Benefit tax KS 8 4 5 6 7 4 4 1 1 1 1 1

ODA TOTAL TAX RECEIPTS 74,235 79,945 84,131 88,680 95,913 102,408 110,419 113,824 112,728 115,987 126,459 135,040

D611 Actual social contributions 48,443 48,723 51,653 54,256 59,938 64,467 61,269 61,718 65,822 68,332 66,477 75,610

D6111 Employers' actual social contributions 6,096 6,276 6,122 16,450 17,220 18,682 19,445 20,224 20,629 21,231 20,595 24,688

D61111 Compulsory employers' actual social contributions 6,096 6,276 6,122 16,450 17,220 18,682 19,445 20,224 20,629 21,231 20,595 24,688

D61111A Zorgverzekeringswet (ZVW) 1) Cure Insurance Act (ZVW) 1) Leyrs 2,949 3,456 3,587 4,221 4,333 4,902 4,928 4,802 5,562 5,479 5,444 9,832

D61111B Ziektewet (ZW) Sickness Benefits Act (ZW) Leyrs 1,072 247 0 0 0 0 0 0 0 0 0 0

D61111C Algemene Arbeidsongeschiktheidswet (AAW) General Disablement Benefits Act (AAW) Leyrs -53 -36 0 0 0 0 0 0 0 0 0 0

D61111D Wet Werk en Inkomen naar Arbeidsvermogen (WIA, Whk) 2) Act on Work and Income based on Work Capacity (WIA, Whk) 2) Leyrs 0 -2 0 9,266 9,165 8,746 9,148 9,295 8,108 8,493 8,813 9,088

D61111E Arbeidsongeschiktheidskas (AOK) Disablement Insurance Fund (AOK) Leyrs 0 0 0 326 1,009 1,946 2,219 2,947 3,557 3,534 2,154 1,280

D61111F Werkloosheidswet (WW, WKO) Unemployment Insurance Act (WW, WKO) Leyrs 2,128 2,611 2,535 2,637 2,713 3,088 2,867 2,870 2,983 3,221 3,726 3,973

D61111G Uitvoeringsfonds voor de Overheid (UFO) Executive Fund of the Government (UFO) Leyrs 0 0 0 0 0 0 283 310 419 504 458 515

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006

D61112 TAXES ON PRODUCTION socialIMPORTS

Voluntary employers' actual AND contributions 0 0 0 0 0 0 0 0 0 0 0 0

D6112 Employees' social contributions 31,050 31,269 33,380 27,393 31,024 32,980 30,208 29,840 31,984 33,682 32,910 35,042

D61121 Compulsory employees' social contributions 31,050 31,269 33,380 27,393 31,024 32,980 30,208 29,840 31,984 33,682 32,910 35,042

D61121A Premies wettelijke sociale verzekering t.l.v. werknemers Compulsory employees' social contributions 31,050 31,269 33,380 27,393 31,024 32,980 30,208 29,840 31,984 33,682 32,910 35,042

Split to Lees Lees 23,691 24,280 26,370 21,924 25,152 27,080 24,444 24,202 25,999 27,435 26,857 28,597

Split to KiSe KISe 2,422 2,486 2,704 2,290 2,675 2,929 2,112 2,377 2,897 3,464 3,840 4,089

Split to KIH KIH -1,584 -1,814 -2,170 -2,051 -2,630 -3,122 -2,203 -2,421 -2,892 -3,398 -3,708 -3,948

Split to Lnon Lnon 6,521 6,316 6,476 5,230 5,827 6,093 5,854 5,682 5,980 6,180 5,922 6,305

D61122 Voluntary employees' social contributions 0 0 0 0 0 0 0 0 0 0 0 0

D6113 Social contributions by self- and non-employed persons 11,297 11,178 12,151 10,413 11,694 12,805 11,616 11,654 13,209 13,419 12,972 15,880

D61131 Compulsory social contributions by self- and non-employed persons 11,297 11,178 12,151 10,413 11,694 12,805 11,616 11,654 13,209 13,419 12,972 15,880

D61131A Premies wettelijke sociale verzekering t.l.v. zelfstandigen en niet werkenden Compulsory social contributions by self- and non-employed persons 11,297 11,178 12,151 10,413 11,694 12,805 11,616 11,654 13,209 13,419 12,972 15,880

Split to Lees Lees 8,620 8,680 9,599 8,334 9,481 10,514 9,400 9,452 10,737 10,930 10,586 12,959

Split to KiSe KISe 881 889 984 871 1,008 1,137 812 928 1,196 1,380 1,514 1,853

Split to KIH KIH -576 -648 -790 -780 -991 -1,212 -847 -946 -1,194 -1,354 -1,462 -1,789

Split to Lnon Lnon 2,372 2,258 2,357 1,988 2,196 2,366 2,251 2,219 2,470 2,462 2,334 2,857

D61132 Voluntary social contributions by self- and non-employed persons 0 0 0 0 0 0 0 0 0 0 0 0

D612 Imputed social contributions (4)

Capital transfers from general government to relevant sectors 3,675 3,807 3,928 4,095 4,287 4,274 4,667 4,631 4,525 4,873 5,009 4,240

D995 representing taxes and social contributions assessed but unlikely to be M M M M M M M M M M M M

D995A Taxes on products assessed but unlikely to be collected (5) M M M M M M M M M M M M

D995B Other taxes on production assessed but unlikely to be collected (5) M M M M M M M M M M M M

D995C Taxes on income assessed but unlikely to be collected (5) M M M M M M M M M M M M

D995D Other current taxes assessed but unlikely to be collected (5) M M M M M M M M M M M M

D995E Employers' actual social contributions assessed but unlikely to be collected (5) M M M M M M M M M M M M

D995F Employees' social contributions assessed but unlikely to be collected (5) M M M M M M M M M M M M

D995G Social contributions by self- and unemployed persons assessed but unlikely to be collected (5) M M M M M M M M M M M M

D995H TOTAL taxes assessed but TAXES AND SOCIAL CONTRIBUTIONS

Capital RECEIPTS FROM unlikely to be collected (5) M M M M M M M M M M M M

ODB AFTER DEDUCTION OF AMOUNTS ASSESSED BUT UNLIKELY TO 122,678 128,668 135,784 142,936 155,851 166,875 171,688 175,542 178,550 184,319 192,936 210,650

TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS

ODC (including imputed social contributions) AFTER DEDUCTION OF 126,353 132,475 139,712 147,031 160,138 171,149 176,355 180,173 183,075 189,192 197,945 214,890





(*) Essential information in "Explanatory notes"

2007 2008

74,236 75,465

68,403 69,260

42,873 43,221

42,873 43,221

7,885 8,213

1,697 1,788

1,697 1,788

6,188 6,425

343 285

343 285

0 0

5,839 6,106

377 727

474 510

640 903

289 288

3,582 3,158

477 520

0 0

6 34

3 1

3 12

21

0 0

17,645 17,826

8,079 7,932

3,633 3,322

2,491 2,666

1,496 1,457

46 40

65 78

348 369

0 0

4,965 4,383

4,925 4,375

40 8

0 0

0 0

109 167

109 167

804 794

804 794

0 0

0 0

0 0

0 0

3,688 4,550

3,688 4,550

3,207 4,142

481 408

5,833 6,205

2,690 2,784

2,690 2,784

891 952

891 952

497 513

497 513

0 0

353 350

186 178

167 172

2007 2008

1,180 1,382

209 217

369 377

516 531

55 56

-4 2

35 199

0 0

222 224

85 83

126 133

0 0

11 8

67,949 69,230

62,463 63,437

42,199 42,861

37,729 40,648

2,294 -142

2,176 2,355

42,199 42,861

37,729 40,648

2,294 -142

2,176 2,355

0 0

20,126 20,410

18,552 18,814

1,574 1,596

20,126 20,410

18,552 18,814

1,574 1,596

0 0

0 0

0 0

138 166

138 166

0 0

5,486 5,793

30 20

0 0

30 20

0 0

0 0

3 3

3 3

0 0

5,453 5,770

3,205 3,525

888 926

869 871

267 275

54 56

21 22

149 95

1,882 1,799

1,877 1,795

1,877 1,795

0 0

5 4

5 4

144,067 146,494

77,000 86,258

25,867 28,938

25,867 28,938

10,094 12,265

0 0

0 0

9,901 10,561

670 278

4,722 5,369

480 465

2007 2008

0 0

35,670 40,642

35,670 40,642

35,670 40,642

29,963 34,139

4,162 4,742

-3,567 -4,064

5,351 6,096

0 0

15,463 16,678

15,463 16,678

15,463 16,678

12,989 14,010

1,804 1,946

-1,546 -1,668

2,319 2,502

0 0

4,405 4,389

M M

M M

M M

M M

M M

M M

M M

M M

M M

221,067 232,752

225,472 237,141

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Poland (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)





Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 2007 2008

D2 169,518 183,766

D21 151,582 163,877

D211 C 98,085 102,214

D211A podatek od towarów i usług VAT value added tax

D212 5,356 5,097

D2121 C 1,760 1,745

D2121A opłaty celne import duty

D2122 3,596 3,352

D2122A 0 0

D2122AA Opłaty od importowanych artykułów rolnych Levies on imported agricultural products C

D2122B 0 0

D2122BA Opłaty wyrównawcze od niektórych artykułów rolnych i spożywczych Monetary compensatory amounts on imports of some agricultural goods C

D2122C 3,596 3,352

D2122CA Podatek akcyzowy od paliw silnikowych Excise duty on petrol and other motor fuels C E

D2122CB Podatek akcyzowy od alkoholu etylowego Excise duty on spirits C AT

D2122CC Podatek akcyzowy od wyrobów tytoniowych Excise duty on tobacco products C AT

D2122CD Podatek akcyzowy od piwa Excise duty on beer C AT

D2122CE Podatek akcyzowy od wina, pozostałych napojów fermentowanych i produktów pośrednich Excise duty on wine and other fermented beverages C AT

D2122CF Podatek akcyzowy od energii elektrycznej Excise duty on electricity C E

D2122CG Podatek akcyzowy od samochodów osobowych Excise duty on cars C T

D2122CH Podatek akcyzowy od olejów opałowych Excise duty on fuel oils C E

D2122CI Podatek akcyzowy od gazu Excise duty on liquid petroleum gas (LPG) C E

D2122CJ Podatek akcyzowego od pozostałych wyrobów akcyzowych Excise duty on other non-harmonised products C

D2122CK Podatek importowy Import levy C

D2122CL Opłata paliwowa fuel fee C E

D2122D 0 0

D2122E 0 0

D2122F 0 0

D214 48,141 56,566

D214A 45,461 52,991

D214AA Podatek akcyzowy od paliw silnikowych Excise duty on petrol and other motor fuels C E

D214AB Podatek akcyzowy od alkoholu etylowego Excise duty on spirits C AT

D214AC Podatek akcyzowy od wyrobów tytoniowych Excise duty on tobacco products C AT

D214AD Podatek akcyzowy od piwa Excise duty on beer C AT

D214AE Podatek akcyzowy od wina, pozostałych napojów fermentowanych i produktów pośrednich Excise duty on wine and other fermented beverages C AT

D214AF Podatek akcyzowy od energii elektrycznej Excise duty on electricity C E

D214AG Podatek akcyzowy od samochodów osobowych Excise duty on cars C T

D214AH Podatek akcyzowy od olejów opałowych Excise duty on fuel oils C E

D214AI Podatek akcyzowy od gazu Excise duty on liquid petroleum gas (LPG) C E

D214AJ Podatek akcyzowego od pozostałych wyrobów akcyzowych Excise duty on other non-harmonised products C

D214AK Opłata paliwowa fuel fee C E

D214B 0 0

D214C 0 0

D214D 0 0

D214E 0 0

D214F C 1,108 1,404

D214FA Podatek od gier Tax on lotteries, gambling and betting

D214G 0 0

D214H 0 0

D214I 0 0

D214J 0 0

D214K 0 0

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 2007 2008

D214L C 1,572 2,171

D214LA Wpływy z dopłat do stawek w grach losowych stanowiących monopol Państwa Receipts from extra charges to stakes in lotteries belonging to state monopoly

D214LB Wpływy z opłat cukrowych Receipts from sugar fees

D214LC Wpływy państwowych funduszy z ustawowych opłat Receipts of state funds from legal fees

D29 17,936 19,889

D29A 9,902 10,978

D29AA Podatek od nieruchomości Real estate tax KS

D29B 1,588 1,650

D29BA Opłata komunikacyjna Transportation levy KS T

D29BB Podatek od środków transportu Tax on means of transport KS T

D29C 2,860 3,373

D29CA Wpłaty zakładów pracy na PFRON Payments made by companies to the National Fund for Rehabilitation of Disabled Persons Leyrs

D29D 0 0

D29E 613 642

D29EA Opłaty za zezwolenia na sprzedaż alkoholu Fees for permissions on sale of liquor KS AT

D29F 1,057 1,135

D29FA Opłaty za korzystanie ze środowiska Levies on environment exploitation KS E

D29G 0 0

D29GA Zryczłtowana stawka zwrotu podatku Vat dla rolników Under-compensation of Vat - flat rate farmer C

D29H 1,916 2,111

D29HA Fundusz Ochrony Środowiska i Gospodarki Wodnej -pozostałe ustawowe opłaty The National Fund for Environmental Protection and Water Management -other legal payments KS P

D29HB Opłata produktowa Product fee KS P

D29HC Przychody z tytułu zagospodarowania odpadów Receipts from waste management KS P

D29HD Przychody z tytułu obowiązkowych wpłat dla Rzecznika Ubezpieczonych Receipts from legal payments for the Representative of Insured Persons KS

D29HE Przychody z tytułu obowiązkowych wpłat na rzecz Intytutu Sztuki Filmowej Receipts from legal payments for Film Art. Institute KS

D29HF Opłata skarbowa od osób prawnych Stamp duty from legal entities KS

D29HG Podatek od czynności cywilno-prawnych od osób prawnych Tax on civil-law transactions from legal entities KS

D5 100,615 109,747

D51 94,030 102,785

D51M 61,579 68,146

D51MA Podatek dochodowy od osób fizycznych płacony przez zatrudnionych Personal Income Tax from employed labour Lees

D51MB Podatek dochodowy od osób fizycznych płacony przez pracujących na własny rachunek Personal Income Tax from self-employed labour KISe

D51MC Podatek dochodowy od osób fizycznych płacony przez pobierających świadczenia społeczne Personal Income Tax from social transfers and social benefits Lnon

D51MD Podatek dochodowy od osób fizycznych od zysków kapitałowych Personal Income Tax from capital KIH

D51A 61,579 68,146

D51AA Podatek dochodowy od osób fizycznych płacony przez zatrudnionych Personal Income Tax from employed labour

D51AB Podatek dochodowy od osób fizycznych płacony przez pracujących na własny rachunek Personal Income Tax from self-employed labour

D51AC Podatek dochodowy od osób fizycznych płacony przez pobierających świadczenia społeczne Personal Income Tax from social transfers and social benefits

D51AD Podatek dochodowy od osób fizycznych od zysków kapitałowych Personal Income Tax from capital

D51C1 0 0

D51O 32,383 34,551

D51OA Podatek dochodowy od osób prawnych Corporation Income Tax KIC

D51B 32,383 34,551

D51BA Podatek dochodowy od osób prawnych Corporation Income Tax

D51C2 0 0

D51C3 0 0

D51D 68 88

D51DA Podatek od wygranych w konkursach,grach i zakładach wzajemnych Tax on winnings from lotteries,gambling,mutual bets KIH

D51E 0 0

D59 6,585 6,962

D59A 3,854 4,374

D59AA Podatek od nieruchomości Real estate tax KS

D59AB Podatek rolny Arable land tax KS

D59AC Podatek leśny Forest tax KS P

D59B 0 0

D59C 0 0

D59D 71 75

D59DA Podatek od środków transportu Tax on means of transport C T

D59DB Opłata miejscowa Location levy C

D59DC Opłata uzdrowiskowa Health resort fee C

D59E 0 0

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 2007 2008

D59F 2,660 2,513

D59FA Podatek od posiadania psów Dog owner's tax C

D59FB Opłata komunikacyjna Transportation levy C T

D59FC Inne lokalne opłaty pobierane przez jednostki samorządu terytorialnego na podstawie odrębnych ustaw Other local levies charged by local government on the basis of separate acts KS

D59FD Zaległości z podatków zniesionych Arrears with discontinued taxes KS

D59FE Różne dochody Various receipts KS

D59FF Opłata skarbowa od osób fizycznych Stamp duty from individuals KS

D59FG Podatek od czynności cywilno-prawnych od osób fizycznych Tax on civil-law transactions from individuals KS

D91 328 344

D91A 328 344

D91AA Podatek od spadków i darowizn Inheritance and donation tax KS

D91B 0 0

D91C 0 0

ODA 270,461 293,857

D611 140,645 144,578

D6111 56,549 60,497

D61111 56,549 60,497

D61111A Obowiązkowe składki na ubezpieczenia społeczne płacone przez pracodawców Compulsory employers' actual social contributions Leyrs

D61112 0 0

D6112 56,192 58,537

D61121 56,192 58,537

D61121A Obowiązkowe składki na ubezpieczenia społeczne płacone przez pracowników Compulsory employees' social contributions Lees

D61122 0 0

D6113 27,904 25,544

D61131 27,904 25,544

D61131A Obowiązkowe składki na ubezpieczenia społeczne płacone przez pracujących na własny rachunek i niepracujących

Compulsory social contributions by self- and non-employed persons KISe

D61132 0 0

D612

D995 1,371 1,285

D995A 0 0

D995B 0 0

D995C 0 0

D995D 0 0

D995E 549 540

D995EA Nieściagalne składki na ubezpieczenia społeczne od pracodawców Employers' actual social contributions assessed but unlikely to be collected

D995F 548 514

D995FA Nieściagalne składki na ubezpieczenia społeczne od pracowników Employees' actual social contributions assessed but unlikely to be collected

D995G 274 231

D995GA Nieściagalne składki na ubezpieczenia społeczne od pracujących na własny rachunek i niepracujących Social contributions by self and unemployed persons assessed but unlikely to be collected

D995H 0 0

ODB 409,735 437,150

ODC 409,735 437,150





(*) Essential information in "Explanatory notes"

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 2007 2008

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 2007 2008

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 2007 2008

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 2007 2008

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 2007 2008

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 2007 2008

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 2007 2008

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 2007 2008

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 2007 2008

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 2007 2008









Economic funtion Alcohol, Tobacco and Environmental tax:

C Consumption tax AT alcohol and tabacco tax

Leyrs Labour taxes on Employers T transport tax

Lees Labour taxes on Employees E energy tax,

Lnon Labour tax on the non-employed (pensioners/ unemployed) P pollution tax

KIC Capital tax on the income of corporations

KIH Capital tax on the income of households

KISe Capital tax on the income of self-employed

KS Capital tax on Stocks of Wealth

SPLIT 1 PIT Split between Lees, Lnon, KIH, KISe

SPLIT 2 Split between Lnon and KISe

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Portugal (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)





Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D2 Impostos sobre a produção e a importação TAXES ON PRODUCTION AND IMPORTS 11,821.88 12,695.66 13,506.59 15,198.23 16,636.21 17,199.54 18,088.45 19,698.57 20,906.83 20,785.59 22,746.58 24,355.51 24,989.60

D21 Impostos sobre os produtos Taxes on produts 11,388.81 12,235.03 12,975.48 14,585.71 15,959.62 16,441.07 17,237.55 18,445.40 19,003.57 19,789.72 21,680.98 23,171.29 23,667.53

D211 Impostos do tipo valor acrescentado (IVA) Value added type taxes 6,074.57 6,690.08 7,169.81 8,029.80 8,804.40 9,733.50 10,021.35 10,689.76 11,091.51 11,573.86 13,006.07 13,756.91 14,338.82

D211A Impostos do tipo valor acrescentado (IVA) Value added tax C 6,074.57 6,690.08 7,169.81 8,029.80 8,804.40 9,733.50 10,021.35 10,689.76 11,091.51 11,573.86 13,006.07 13,756.91 14,338.82

D212 Impostos e direitos sobre a importação, excepto o IVA Taxes and duties on imports excluding VAT 451.28 408.80 402.82 433.43 404.53 432.50 447.28 415.61 402.36 477.86 600.72 879.14 777.75

D2121 Direitos de importação Import duties 123.79 111.23 133.87 155.78 160.27 170.47 146.15 121.92 107.88 113.50 115.66 130.02 157.25

D2121A Direitos Aduaneiros Import levies C 123.58 111.12 133.63 155.19 160.19 170.30 146.15 121.91 107.88 113.50 115.66 130.02 157.25

D2121B Sobretaxa de Importação Import surtax C 0.21 0.11 0.23 0.59 0.09 0.16 0.00 0.00 0.00 0.00 0.00 0.00 0.00

D2122 Impostos sobre a importação, excepto o IVA e direitos sobre a importação Taxes on imports, excluding VAT and import duties 327.49 297.57 268.95 277.65 244.26 262.03 301.14 293.69 294.49 364.36 485.06 749.12 620.50

D2122A Impostos sobre produtos agrícolas importados Levies on imported agricultural produts 88.08 35.99 39.96 47.74 45.37 34.35 35.25 19.26 28.73 46.05 29.51 29.35 28.65

D2122AA Direitos agrícolas de importação Agricultural levies C 87.49 35.62 39.58 44.10 42.04 30.08 33.29 18.39 24.98 43.94 26.45 28.65 28.65

D2122AB Quotização sobre o açúcar e isoglucose Production levy on sugar and isoglucose C 0.59 0.36 0.38 3.64 3.33 4.27 1.96 0.87 3.75 2.11 3.05 0.71 0.00

D2122B Montantes compensatórios monetários sobre a importação Monetary compensatory amounts on imports M M M M M M M M M M M M M

D2122C Impostos especiais sobre o consumo (importação) Excise duties 239.41 261.58 228.99 229.91 198.89 227.68 265.89 274.43 265.76 318.31 455.56 719.76 591.84

D2122CA Imposto de Consumo sobre o Tabaco (importação) Excise duties on imported tobacco C AT 197.90 216.68 182.66 181.41 145.47 170.95 186.48 196.92 197.61 246.78 395.10 659.21 480.47

D2122CB Imposto Especial sobre o Alcool (importação) Excise duties on imported ethyl alcohol C AT 2.40 2.78 3.24 3.60 1.29 0.69 0.83 0.68 0.72 0.86 1.04 1.27 1.28

D2122CC Imposto de Consumo sobre as Bebidas Alcoólicas (importação) Excise duties on imported alcoholic beverages C AT 32.65 36.17 37.60 39.20 45.92 49.69 71.08 68.40 60.05 62.40 50.88 52.30 96.10

D2122CD Imposto de Consumo sobre a Cerveja (importação) Excise duties on imported beer C AT 6.46 5.95 5.49 5.70 6.20 6.35 7.49 8.44 7.38 8.28 8.53 6.99 13.99

D2122D Impostos gerais sobre as vendas de produtos importados General sales taxes M M M M M M M M M M M M M

D2122E Impostos sobre serviços específicos fornecidos por não-residentes Taxes on specific services M M M M M M M M M M M M M

D2122F Lucros dos monopólios da importação Profits of import monopolies M M M M M M M M M M M M M

D214 Impostos sobre os produtos, excepto o IVA e os impostos sobre a importação Taxes on produts, except VAT and import taxes 4,862.96 5,136.15 5,402.86 6,122.49 6,750.69 6,275.07 6,768.91 7,340.03 7,509.70 7,738.00 8,074.19 8,535.24 8,550.96

D214A Impostos especiais sobre o consumo (produção nacional) Excise duties and consumption taxes 2,923.44 3,055.78 3,149.35 3,514.07 3,576.81 3,034.35 3,512.68 3,986.78 4,285.71 4,252.52 4,148.95 4,248.77 4,122.90

D214AA Imposto de Consumo sobre o Tabaco (produção nacional) Excise duties on tobacco C AT 582.80 617.52 711.27 788.77 900.16 906.23 932.69 952.60 1,065.62 973.52 869.70 919.60 684.92

D214AB Imposto Especial sobre o Alcool (produção nacional) Excise duties on ethyl alcohol C AT 0.22 0.10 0.75 1.20 0.08 0.07 0.11 0.11 0.09 0.27 0.14 0.22 0.04

D214AC Imposto de Consumo sobre as Bebidas Alcoólicas (produção nacional) Excise duties on alcoholic beverages C AT 44.60 44.49 52.95 57.51 66.75 76.13 81.98 61.37 64.19 70.20 57.11 53.64 39.34

D214AD Imposto de Consumo sobre a Cerveja (produção nacional) Excise duties on beer C AT 79.72 79.14 80.97 84.30 84.06 83.23 91.74 80.80 83.96 87.49 95.87 102.57 77.94

D214AE Imposto sobre os produtos petrolíferos Tax on oil products C E 2,216.10 2,314.54 2,303.42 2,582.29 2,525.75 1,968.68 2,406.17 2,891.90 3,071.85 3,121.05 3,126.14 3,172.74 3,320.65

D214B Imposto do selo Stamp taxes 661.96 635.98 678.29 727.33 874.74 873.86 932.71 1,010.48 1,155.94 1,208.42 1,276.66 1,429.57 1,494.65

D214BA Estampilhas fiscais Revenue stamps KS 1.37 0.98 0.78 0.81 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

D214BB Imposto do Selo sobre operações bancárias Stamp duty on bank transactions KS 309.17 251.51 271.54 306.88 379.00 330.16 389.98 432.89 532.01 555.75 587.00 659.94 692.32

D214BC Imposto do Selo sobre prémios de seguro Stamp duty on insurance premiums KS 73.03 158.51 189.85 189.99 228.14 248.49 262.51 280.33 308.93 328.17 339.66 356.97 375.42

D214BD Imposto do Selo sobre serviços recreativos Stamp duty on entertainment services KS 1.04 0.83 1.95 0.67 0.77 0.93 0.75 0.77 1.31 0.81 0.60 0.89 0.88

D214BE Imposto do Selo sobre arrendamento de prédios Stamp duty on leasing of buildings KS 12.55 10.06 14.31 3.67 4.50 4.63 4.14 4.33 6.08 5.93 6.10 6.93 7.29

D214BF Imposto do Selo sobre operações de endividamento Stamp duty on debt related operations KS 54.25 43.59 43.36 43.24 42.08 70.78 66.89 64.00 60.69 58.75 57.89 57.04 59.95

D214BG Imposto do Selo sobre escrituras e hipotecas Stamp duty on registrations and mortgages KS 19.35 15.60 29.37 37.66 43.32 33.65 23.91 20.90 20.03 26.92 32.72 34.27 34.74

D214BH Imposto do Selo sobre operações de compra e venda Stamp duty on commercial transactions KS 151.37 122.28 102.06 116.26 146.05 149.67 141.64 162.47 176.47 186.73 204.10 260.61 274.14

D214BI Imposto do Selo sobre reuniões de capitais Stamp duty on the raising of capital KS 0.00 0.00 0.00 0.00 0.00 0.00 0.02 10.38 18.00 10.75 12.21 14.32 9.34

D214BJ Imposto do Selo - diversos Stamp duty - miscellaneous KS 39.83 32.63 25.07 28.16 30.87 35.54 42.87 34.42 32.44 34.61 36.37 38.60 40.57

D214C Imposto sobre operações financeiras e de capital Taxes on financial and capital transactions 287.54 311.64 361.20 471.61 642.97 673.84 657.97 719.79 604.90 585.72 691.04 709.87 924.94

D214CA Sisa Real estate transfer tax KS 287.54 311.64 361.20 471.61 642.97 673.84 657.97 719.79 604.90 585.72 691.04 709.87 924.94

D214D Impostos sobre o registo de automóveis Car registration taxes 675.85 791.56 835.82 1,029.78 1,234.38 1,239.19 1,226.02 1,186.16 1,013.69 1,152.97 1,211.94 1,205.14 1,220.66

D214DA Imposto automóvel Tax on motor vehicle sales C T 675.85 791.56 835.82 1,029.78 1,234.38 1,239.19 1,226.02 1,186.16 1,013.69 1,152.97 1,211.94 1,205.14 1,220.66

D214E Impostos sobre diversões Taxes on entertainment 0.96 0.88 0.88 0.90 1.22 1.45 1.51 1.95 2.00 2.38 3.05 3.91 3.81

D214EA Imposto de consumo em locais de diversão Duty on consumption in places of entertainment C 0.96 0.88 0.88 0.90 1.22 1.45 1.51 1.95 2.00 2.38 3.05 3.91 3.81

D214F Impostos sobre lotarias, jogos e apostas Taxes on lotteries, gambling and betting 67.10 78.08 87.90 96.89 105.41 107.12 127.64 125.92 114.97 116.96 111.50 181.00 152.60

D214FA Imposto do jogo Gambling tax C 67.10 78.08 87.90 96.89 105.41 107.12 127.64 125.92 114.97 116.96 111.50 181.00 152.60

D214G Impostos sobre prémios de seguros Taxes on insurance premiums 39.64 42.33 44.04 45.48 49.64 54.17 59.58 61.78 64.47 68.83 71.47 84.35 58.83

D214GA Imposto sobre prémios de seguros de vida e de acidentes pessoais Tax on accidents and life insurance premiums C 19.58 21.63 22.57 23.79 26.65 29.27 32.38 35.16 36.12 39.32 41.77 43.00 42.15

D214GB Imposto sobre prémios de seguros contra incêndios Tax on fire insurance premiums C 20.00 20.64 21.40 21.61 22.91 24.82 27.11 26.51 28.24 29.51 29.70 41.35 16.68

D214GC Imposto sobre prémios de seguros de colheitas Tax on crop insurance premiums C 0.06 0.07 0.08 0.08 0.08 0.08 0.09 0.10 0.10 0.00 0.00 0.00 0.00

D214H Outros impostos sobre serviços específicos Other taxes on specific services 7.56 6.83 8.57 9.99 11.86 14.49 16.21 14.73 17.65 17.01 15.59 17.06 15.40

D214HA Taxas de exploração - energia eléctrica Tax on energy services C E 4.54 4.60 6.44 7.51 7.73 8.94 10.14 8.81 12.87 12.30 10.19 10.61 9.74

D214HB Taxas de exploração - transporte ferroviário Tax on transport via railways C T 0.00 0.00 0.00 0.00 1.22 2.36 2.41 2.63 2.63 3.30 4.05 3.50 3.73

D214HC Taxas de segurança - aviação civil Safety tax - civil aviation C T 0.07 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

D214HD Licença de exercício da actividade televisiva License on television activities C 0.00 0.00 0.00 0.00 0.38 0.23 0.33 0.37 0.77 0.36 0.49 1.85 0.20

D214HE Taxas de fiscalização do jogo Tax on gambling inspections and checks C 2.95 2.23 2.14 2.48 2.53 2.95 3.33 2.93 1.38 1.06 0.86 1.10 1.73

D214I Impostos gerais sobre as vendas General sales or turnover taxes 0.13 0.14 0.05 0.06 0.09 0.09 0.08 0.07 0.05 0.00 0.00 0.00 0.00

D214IA Taxas sobre a venda de bordados e tapeçaria artesanal da Madeira Tax on sales of Madeira embroidery, tapestry and craftwork C 0.13 0.14 0.05 0.06 0.09 0.09 0.08 0.07 0.05 0.00 0.00 0.00 0.00

D214J Lucros dos monopólios fiscais Profits of fiscal monopolies 188.64 201.67 223.83 213.02 239.03 262.04 218.09 216.62 235.41 319.51 528.99 641.83 544.96

D214JA Lucros do Departamento de Jogos da SCML Profits of mutual betting and gambling agency C 188.64 201.67 223.83 213.02 239.03 262.04 218.09 216.62 235.41 319.51 528.99 641.83 544.96

D214K Imposto sobre as exportações e montantes compensatórios monetários sobre as exportações Export duties and monetary comp. amounts on exports M M M M M M M M M M M M M

D214L Outros impostos sobre os produtos não especificados Other taxes on products n.e.c. 10.15 11.25 12.92 13.35 14.56 14.48 16.44 15.77 14.91 13.67 15.00 13.74 12.22

D214LA Taxas sobre o valor das Empreitadas Públicas Tax on the value of public contracts KS 9.40 10.90 12.92 13.35 14.56 14.48 16.44 15.77 14.91 13.56 14.89 13.60 12.22

D214LB Taxas cobradas pelo IROMA Duties levied by IROMA KS 0.75 0.35 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

D214LC Participação financeira por excesso de produção Penalties for exceeding production quotas KS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.11 0.11 0.14 0.00

D29 Outros impostos sobre a produção Other taxes on production 433.07 460.63 531.11 612.52 676.59 758.48 850.91 1,253.17 1,903.26 995.87 1,065.60 1,184.22 1,322.07

D29A Impostos sobre a propriedade ou utilização de terrenos, edifícios ou outras estruturas Taxes on land, buildings or other structures 310.02 315.39 337.29 407.66 456.83 507.71 536.20 604.53 693.92 781.38 827.45 932.23 1,026.68

D29AA Contribuição autárquica Real estate tax KS 310.02 315.39 337.29 407.66 456.83 507.71 536.20 604.53 693.92 781.38 827.45 932.23 1,026.68

D29B Impostos sobre a utilização de activos fixos Taxes on the use of fixed assets 49.51 49.52 59.42 56.61 49.85 67.39 136.42 107.52 129.24 107.91 114.26 118.39 132.07

D29BA Imposto municipal sobre veículos Local tax on vehicles KS T 15.25 17.08 17.94 19.83 19.18 23.94 26.84 29.45 32.25 34.31 38.69 39.78 41.53

D29BB Imposto rodoviário - circulação Road tax - traffic KS T 27.28 27.54 35.15 30.08 25.03 35.35 87.64 35.57 76.45 56.88 58.14 60.64 71.46

D29BC Imposto rodoviário - camionagem Road tax - haulage KS T 6.97 4.90 6.33 6.70 5.63 8.10 21.94 42.50 20.54 16.72 17.43 17.98 19.08

D29C Impostos sobre a massa salarial ou sobre a mão-de-obra Total wage bill and payroll taxes 0.12 1.29 0.34 0.00 0.00 0.00 0.00 0.63 0.00 0.00 0.00 0.00 0.00

D29CA Taxa municipal de transportes Local tax on transportation Leyrs T 0.12 1.29 0.34 0.00 0.00 0.00 0.00 0.63 0.00 0.00 0.00 0.00 0.00

D29D Impostos sobre transacções internacionais Taxes on international transactions M M M M M M M M M M M M M

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D29E Taxas para obtenção de licenças profissionais TAXES ON PRODUCTIONlicences

Business and professional AND IMPORTS 9.71 30.03 26.31 30.90 38.51 40.57 42.36 66.86 51.10 39.30 41.97 35.09 42.86

D29EA Taxas sobre espectáculos e divertimentos públicos Duties on public entertainments KS 0.68 0.28 0.26 0.27 0.21 0.11 0.08 0.10 0.04 0.01 0.01 0.00 0.00

D29EB Taxa de distribuição e exibição de filmes Tax on the distribution and showing of films KS 9.01 9.10 8.21 10.63 15.33 15.05 16.38 16.50 16.22 16.60 16.71 17.41 17.97

D29EC Taxa sobre a indústria vinícola Tax on the wine industry KS 0.00 0.03 0.03 0.02 0.03 0.03 0.02 0.03 0.05 0.05 0.05 0.02 0.26

D29ED Taxa de licenciamento anual para o exercício da pesca e utilização das artes Fishery license tax KS P 0.02 0.02 0.02 0.02 0.02 0.13 0.13 0.09 0.02 0.43 0.06 0.04 0.12

D29EE Serviços gerais e licenças concedidas às empresas General services and licenses granted to corporations KS 0.00 20.61 17.79 19.96 21.76 23.50 23.83 24.58 21.52 22.21 25.14 17.62 18.95

D29EF Taxas das Conservatórias e Notários Fees collected by notaries KS 0.00 0.00 0.00 0.00 1.18 1.75 1.93 25.57 13.24 0.00 0.00 0.00 5.57

D29F Impostos sobre a poluição Taxes on pollution M M M M M M M M M M M M M

D29G Subcompensação do IVA Under-compensation of VAT (flat rate system) M M M M M M M M M M M M M

D29H Outros impostos sobre a produção não especificados Other taxes on production n.e.c. 63.72 64.40 107.76 117.36 131.39 142.81 135.94 473.63 1,029.00 67.28 81.92 98.50 120.46

D29HA Custas dos Tribunais Fees collected by courts of justice KS 34.77 35.42 62.27 59.59 72.57 87.06 79.39 71.63 40.70 41.98 41.86 50.76 73.61

D29HB Outros impostos indirectos Other miscelaneous taxes on production KS 28.94 28.99 45.50 57.77 44.12 41.20 29.32 107.24 34.40 5.82 15.82 15.69 15.13

D29HC Dívidas de Impostos Indirectos regularizadas ou cobradas coercivamente Tax arrears received KS 0.00 0.00 0.00 0.00 12.30 11.58 22.69 288.95 947.67 13.15 16.92 22.93 23.05

D29HD Contribuições da Transgás para a ERSE Fees collected by Electrical Sector Supervision Body KS 0.00 0.00 0.00 0.00 2.40 2.98 4.54 5.81 6.23 6.34 7.32 9.12 8.67

D5 Impostos correntes sobre o rendimento, património, etc CURRENT TAXES ON INCOME, WEALTH, ETC. 7,168.78 8,193.98 8,935.90 9,435.80 10,664.69 12,018.01 12,130.09 12,574.67 11,957.39 12,319.17 12,576.98 13,723.28 15,909.87

D51 Impostos sobre o rendimento Taxes on income 6,864.09 7,874.72 8,614.75 9,147.36 10,355.52 11,684.04 11,740.32 12,087.74 11,609.50 11,937.90 12,181.59 13,249.06 15,403.27

D51M Impostos sobre o rendimento de pessoas singulares ou famílias incluindo os ganhos de detenção Taxes on individual or household income including holding gains 4,728.19 5,240.17 5,363.97 5,648.69 6,068.78 6,801.80 7,245.98 7,326.11 7,488.72 7,524.20 7,954.15 8,473.64 9,284.92

D51A Impostos sobre o rendimento das pessoas singulares ou das famílias Taxes on individual or household income excluding holding gains (2) 4,728.19 5,240.17 5,363.97 5,648.69 6,068.78 6,801.80 7,245.98 7,326.11 7,488.72 7,524.20 7,954.15 8,473.64 9,284.92

D51AA Imposto sobre o rendimento das pessoas singulares (IRS) Individual income tax SPLIT 1 4,620.27 5,128.52 5,267.91 5,600.21 6,067.98 6,801.80 7,245.98 7,326.11 7,488.72 7,524.20 7,954.15 8,473.64 9,284.92

D51AB Imposto do Selo sobre ordenados Stamp duty on wages and salaries Leyrs 107.93 111.66 96.06 48.48 0.81 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

D51C1 Impostos sobre os ganhos de detenção de pessoas singulares ou famílias Taxes on individual or household holding gains (2) M M M M M M M M M M M M M

D51O Impostos sobre o rendimento ou lucros das sociedades, incluindo ganhos de detenção Taxes on the income or profits of corporations including holding gains 2,016.54 2,501.83 3,111.01 3,365.93 4,141.43 4,734.92 4,369.95 4,628.04 3,974.49 4,267.42 4,123.02 4,691.12 6,028.66

D51B Impostos sobre o rendimento ou lucro das sociedades excluindo ganhos de detenção (2) Taxes on the income or profits of corporations excluding holding gains (2) 2,016.54 2,501.83 3,111.01 3,365.93 4,141.43 4,734.92 4,369.95 4,628.04 3,974.49 4,267.42 4,123.02 4,691.12 6,028.66

D51BA Imposto sobre o rendimento das pessoas colectivas (IRC) Corporate income tax - Central Government KIC 1,887.78 2,333.27 2,927.08 3,152.23 3,870.30 4,448.05 4,038.18 4,303.68 3,704.45 3,887.81 3,836.08 4,409.34 5,715.21

D51BB Derramas Corporate income tax - Local Government KIC 128.76 168.56 183.94 213.71 271.13 286.88 331.76 324.36 270.04 379.61 286.94 281.79 313.45

D51C2 Taxas sobre os ganhos de detenção das sociedades (2) Taxes on holding gains of corporations (2) M M M M M M M M M M M M M

D51C3 Outras taxas sobre os ganhos de detenção Other taxes on holding gains (2) M M M M M M M M M M M M M

D51C Impostos sobre ganhos de detenção Taxes on holding gains (3) M M M M M M M M M M M M M

D51D Impostos sobre os prémios de lotarias e apostas Taxes on winnings from lottery or gambling 119.37 132.71 139.77 132.73 145.32 147.32 124.39 133.58 146.28 146.28 104.42 84.30 89.69

D51DA Imposto sobre os prémios das Apostas Mútuas Desportivas Taxes on winnings from Sports Mutual betting KIH 3.93 4.36 3.68 2.74 2.41 2.01 1.88 1.67 1.43 1.43 1.37 1.29 1.23

D51DB Imposto sobre os prémios do Totoloto Taxes on winnings from Public Lotto KIH 58.52 65.07 79.53 78.54 79.74 77.84 70.16 84.10 101.51 101.51 65.32 50.61 61.14

D51DC Imposto sobre os prémios do Joker Taxes on winnings from "Joker" lottery KIH 11.61 12.91 11.80 9.93 9.09 8.87 8.12 9.61 13.40 13.40 9.44 7.19 5.70

D51DD Imposto sobre os prémios das Lotarias Taxes on winnings from other lotteries KIH 45.31 50.37 44.76 41.53 54.08 58.59 44.23 38.21 29.93 29.93 28.29 25.21 21.62

D51E Outros impostos sobre o rendimento não especificados Other taxes on income n.e.c. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

D59 Outros impostos correntes Other current taxes 304.69 319.26 321.16 288.45 309.17 333.97 389.78 486.93 347.89 381.27 395.39 474.22 506.61

D59A Impostos correntes sobre o capital Current taxes on capital 0.00 0.32 0.54 0.04 0.07 0.01 0.03 0.01 0.00 0.00 0.00 0.00 0.00

D59AA Imposto rodoviário - compensação Road tax - compensation C T M 0.32 0.54 0.04 0.07 0.01 0.03 0.01 M M M M M

D59B Impostos de capitação Poll taxes M M M M M M M M M M M M M

D59C Impostos sobre a despesa Expenditure taxes M M M M M M M M M M M M M

D59D Licenças pagas pelas famílias Payments by households for licences 40.46 44.76 47.56 48.60 56.12 58.63 65.25 71.20 77.00 81.79 91.98 94.87 103.75

D59DA Imposto de uso, porte e detenção de armas Tax on the use, carrying and possession of weapons C 5.25 5.32 6.12 2.81 3.27 2.77 2.76 2.58 1.03 0.90 0.91 1.22 5.33

D59DB Licença de Caça Hunting license C P 0.00 0.00 0.00 0.00 0.41 0.56 0.52 0.62 0.73 0.83 0.80 0.84 1.53

D59DC Imposto municipal sobre veículos Local taxes on vehicles C T 35.21 39.44 41.44 45.79 52.44 55.30 61.98 68.01 75.24 80.06 90.27 92.82 96.90

D59DD Outras licenças concedidas às famílias Other payments by households for miscelaneous licenses C 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

D59E Impostos sobre operações internacionais Taxes on international transactions M M M M M M M M M M M M M

D59F Outros impostos correntes não especificados Other current taxes n.e.c. 264.23 274.18 273.05 239.81 252.98 275.33 324.49 415.72 270.90 299.49 303.41 379.34 402.85

D59FA Custas dos Tribunais Fees collected by courts of justice KS 45.53 48.62 64.49 73.43 75.04 86.94 82.19 74.12 44.54 60.61 50.06 63.98 81.29

D59FB Imposto do selo sobre juros bancários Stamp duty on interests KS 215.24 224.20 205.82 163.62 172.68 182.90 233.83 232.44 218.38 232.70 250.67 283.84 311.71

D59FC Outros impostos directos Other miscelaneous current taxes KS 3.46 1.36 2.74 2.76 5.26 5.50 8.48 109.17 7.98 6.18 2.69 31.53 9.86

D91 Impostos de capital Capital taxes 56.99 59.68 71.25 84.38 94.08 103.00 90.97 105.09 104.98 26.88 68.83 23.00 9.87

D91A Impostos sobre as transferências de capital Taxes on capital transfers KS 56.99 59.68 71.25 84.38 94.08 103.00 90.97 105.09 104.98 26.88 68.83 23.00 9.87

D91B Direitos de capital Capital levies M M M M M M M M M M M M M

D91C Outros impostos de capital Other capital taxes n.e.c. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

ODA TOTAL DAS RECEITAS TRIBUTÁRIAS TOTAL TAX RECEIPTS 19,047.65 20,949.32 22,513.74 24,718.42 27,394.97 29,320.56 30,309.52 32,378.33 32,969.19 33,131.64 35,392.39 38,101.78 40,909.34

D611 Contribuições sociais efectivas Actual social contributions 8,270.75 8,825.74 9,811.84 10,676.20 11,535.30 12,640.45 13,612.73 14,617.47 15,347.13 16,036.23 16,960.60 17,720.12 19,086.77

D6111 Contribuições sociais efectivas dos empregadores Employers' actual social contributions 5,228.34 5,628.07 6,264.21 6,930.36 7,442.23 8,166.60 8,672.87 9,402.60 9,585.87 10,268.46 10,934.84 11,500.64 12,446.75

D61111 Contribuições sociais efectivas obrigatórias dos empregadores Compulsory employers' actual social contributions Leyrs 5,228.34 5,628.07 6,264.21 6,930.36 7,442.23 8,166.60 8,672.87 9,402.60 9,585.87 10,268.46 10,934.84 11,500.64 12,446.75

D61112 Contribuições sociais efectivas voluntárias dos empregadores Voluntary employers' actual social contributions 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

D6112 Contribuições sociais dos empregados Employees' social contributions 2,665.87 2,713.69 2,995.40 3,200.64 3,550.87 3,902.59 4,388.31 4,640.27 4,985.16 4,992.17 5,205.65 5,353.11 5,716.36

D61121 Contribuições sociais obrigatórias dos empregados Compulsory employees' social contributions Lees 2,654.26 2,709.95 2,988.59 3,192.91 3,541.39 3,892.94 4,354.25 4,604.97 4,967.92 4,974.93 5,187.43 5,333.85 5,695.83

D61122 Contribuições sociais voluntárias dos empregados Voluntary employees' social contributions 11.61 3.74 6.81 7.73 9.48 9.66 34.06 35.30 17.24 17.23 18.22 19.26 20.53

D6113 Contribuições sociais dos trabalhadores por conta própria e dos não empregados Social contributions by self- and non-employed persons 376.54 483.98 552.23 545.20 542.20 571.26 551.55 574.61 776.10 775.61 820.11 866.37 923.66

D61131 Contribuições sociais obrigatórias dos trabalhadores por conta própria e dos não empregados Compulsory social contributions by self- and non-employed persons SPLIT 2 376.54 479.04 547.00 539.95 536.75 564.88 544.47 567.24 766.14 775.61 820.11 853.42 909.86

D61132 Contribuições sociais voluntárias dos trabalhadores por conta própria e dos não empregados Voluntary social contributions by self- and non-employed persons 0.00 4.94 5.24 5.24 5.45 6.38 7.07 7.37 9.95 0.00 0.00 12.95 13.81

D612 Contribuições sociais imputadas Imputed social contributions (4) 708.27 644.52 658.58 915.97 797.34 1,046.51 1,128.98 1,259.30 1,582.12 1,544.48 1,743.35 1,648.43 1,639.92

D995 Capital transfers liquidados mas com poucas probabilidades de serem cobrados M

Transferências de capital das administrações públicas para os sectores relevantes relativas a impostos e contribuições sociaisfrom general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected (5) M M M M M M M M M M M M

D995A Impostos sobre os produtos com poucas probabilidades de serem cobrados Taxes on products assessed but unlikely to be collected (5) M M M M M M M M M M M M M

D995B Outros impostos sobre a produção com poucas probabilidades de serem cobrados Other taxes on production assessed but unlikely to be collected (5) M M M M M M M M M M M M M

D995C Impostos sobre o rendimento com poucas probabilidades de serem cobrados Taxes on income assessed but unlikely to be collected (5) M M M M M M M M M M M M M

D995D Outros impostos correntes com poucas probabilidades de serem cobrados Other current taxes assessed but unlikely to be collected (5) M M M M M M M M M M M M M

D995E Contribuições sociais efectivas dos empregadores com poucas probabilidades de serem cobrados Employers' actual social contributions assessed but unlikely to be collected (5) M M M M M M M M M M M M M

D995F Contribuições sociais dos empregados com poucas probabilidades de serem cobrados Employees' social contributions assessed but unlikely to be collected (5) M M M M M M M M M M M M M

D995G de serem cobrados

Contribuições sociais dos trabalhadores por conta própria e dos não empregados com poucas probabilidadesSocial contributions by self- and unemployed persons assessed but unlikely to be collected (5) M M M M M M M M M M M M M

D995H Impostos de capital com poucas probabilidades de serem cobrados Capital taxes assessed but unlikely to be collected (5) M M M M M M M M M M M M M

ODB TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS AFTER

DEDUCTION OF AMOUNTS ASSESSED BUT UNLIKELY TO BE COLLECTED

TOTAL DAS RECEITAS DE IMPOSTOS E CONTRIBUIÇÕES SOCIAIS APÓS DEDUÇÃO DOS MONTANTES LIQUIDADOS MAS COM POUCAS PROBABILIDADES DE SEREM COBRADOS

TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS (including 27,318.41 29,775.05 32,325.59 35,394.61 38,930.27 41,961.01 43,922.25 46,995.80 48,316.32 49,167.87 52,352.99 55,821.90 59,996.11

ODC imputed social contributions) AFTER DEDUCTION OF AMOUNTS ASSESSED 28,026.68

TOTAL DAS RECEITAS DE IMPOSTOS E CONTRIBUIÇÕES SOCIAIS (incluindo contribuições sociais imputadas) APÓS DEDUÇÃO DOS MONTANTES LIQUIDADOS MAS COM POUCAS PROBABILIDADES DE SEREM COBRADOS 30,419.57 32,984.16 36,310.58 39,727.61 43,007.52 45,051.23 48,255.11 49,898.44 50,712.35 54,096.35 57,470.34 61,636.03





(*) Essential information in "Explanatory notes"

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

2008

24,719.43

23,282.29

14,431.99

14,431.99

807.90

158.19

158.19

0.00

649.70

19.69

19.49

0.20

M

630.02

531.08

1.07

85.88

11.99

M

M

M

8,042.41

4,043.49

750.22

0.05

35.74

68.67

3,188.82

1,504.34

0.00

795.88

354.01

0.59

8.85

53.05

29.80

215.49

6.63

40.04

786.59

786.59

945.61

945.61

7.74

7.74

165.59

165.59

71.12

41.10

30.02

0.00

19.49

12.39

4.53

0.00

0.06

2.51

0.00

0.00

485.69

485.69

M

12.76

12.73

0.00

0.03

1,437.14

1,106.02

1,106.02

148.15

42.03

83.97

22.15

0.00

0.00

M

2008

42.72

0.00

17.71

0.22

0.08

21.83

2.88

M

M

140.25

83.67

9.86

37.06

9.65

16,520.93

15,926.10

9,604.58

9,604.58

9,604.58

0.00

M

6,235.45

6,235.45

5,983.46

251.99

M

M

M

86.07

1.17

56.49

5.09

23.32

0.00

594.83

0.00

M

M

M

108.20

9.97

0.15

98.08

0.00

M

486.63

148.13

331.21

7.29

11.10

11.10

M

0.00

41,251.46

19,867.67

12,971.15

12,971.15

0.00

5,935.78

5,914.43

21.35

960.74

946.38

14.36

1,693.13

M

M

M

M

M

M

M

M

M



61,119.13

62,812.27

2008

2008

2008

2008

2008

2008

2008

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Romania (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)



Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D2 TAXES ON PRODUCTION AND IMPORTS 708.8 999.8 2,314.7 4,208.3 6,725.2 9,840.5 13,328.0 17,664.2 24,213.8 29,029.6 37,248.5 44,154.2 52,441.80

D21 Taxes on products 661.1 968.6 2,269.8 4,086.5 6,452.1 9,439.2 12,595.3 16,717.7 23,025.4 27,854.4 35,812.3 42,192.9 49,238.30

D211 Value added type taxes 377.8 533.3 1,168.1 2,299.4 3,341.5 5,245.3 7,360.4 10,784.4 14,197.0 16,506.7 23,316.0 27,292.4 33,615.20

D211A Taxa pe valoarea adaugata incasata Collected VAT C 377.8 533.3 1,168.1 2,299.4 3,341.5 5,245.3 7,360.4 10,784.4 14,197.0 16,506.7 23,316.0 27,292.4 33,071.50

D211B Contributii din resursa TVA Contributions from VAT resources C M M M M M M M M M M M M 543.70

D212 Taxes and duties on imports excluding VAT 118.9 185.3 380.8 612.6 823.6 912.0 905.0 986.2 1,381.1 2,531.8 2,685.8 3,238.7 1,210.20

D2121 Import duties 118.9 185.3 380.8 612.6 823.6 912.0 905.0 937.6 1,291.2 1,628.4 2,047.6 2,443.3 910.60

D2121A Taxa de timbru social asupra valorii automobilelor noi din import Social stamp tax on imported new cars value C T M M M M 4.5 1.3 1.2 1.5 3.0 5.1 6.7 28.6 15.10

D2121B Taxe vamale din sumele datorate Custom duties from amounts C M M M M M M M M M M M 5.5 39.80

D2121C Taxe vamale de la persoane juridice Customs duties from legal persons C 104.3 167.4 335.3 576.8 791.4 863.9 858.6 930.1 1,282.9 1,615.4 2,033.4 2,402.2 675.20

D2121D Taxe vamale si alte venituri incasate de la persoane fizice prin unitatile vamale Customs duties and other renenues received from individuals through custom C M M M 7.6 0.0 11.9 45.2 6.0 5.3 7.9 7.5 7.0 2.30

D2121E Incasari din comisioane pentru servicii vamale Customs duties received from legal persons for imports from EU C 14.6 17.9 45.5 28.2 27.7 34.9 M M M M M M M

D2121F Taxe anti-dumping pe produse Anti-dumping taxes on products C M M M M M M M M M M M M 18.50

D2121G Taxe vamale legate de sectorul agricol Custom duties linked to agricultural sector C M M M M M M M M M M M M 159.70

D2122 M M M M M M M 48.6 89.9 903.4 638.2 795.4 299.60

D2122A M M M M M M M M M M M M M

D2122B M M M M M M M M M M M M M

D2122C M M M M M M M 48.6 89.9 903.4 638.2 795.4 299.60

D2122CA Accize incasate in vama din importul produselor energetice Custom excises from the import of energetical products C E M M M M M M M M 45.7 543.7 237.4 302.8 124.00

D2122CB Custom excises from the import of ethylic alcohol, intermediate products, la 31 decembrie

Accize incasate in vama din importul de alcool etilic, produse intermediare, vinuri spumoase, bauturi fermentate spumoase si bere inclusiv sume datorate panafrothy wine, beer 2006 C AT M M M M M M M M M M 13.9 24.3 4.30

D2122CC Accize incasate in vama din importul de produse din tutun Custom excises for tobacco products imports C AT M M M M M M M M M 0.5 2.3 9.8 31.20

D2122CD Accize incasate in vama din importul de cafea Custom excises for coffee imports C M M M M M M M M 13.2 187.2 150.5 147.3 69.60

D2122CE Accize incasate in vama din importul altor produse Custom excises for other products imports C M M M M M M M M 9.3 159.9 223.2 46.0 7.80

D2122CF Accize in vama din importul autoturismelor Custom excises for autovehicles imports C T M M M M M M M M M M 10.2 249.8 50.80

D2122CG Accize in vama din importul aparatelor de aer conditionat Custom excises for conditioned air imports C P M M M M M M M M M M 0.5 15.4 0.02

D2122CH Accize incasate in vama din importul de alcool, distilate si bauturi alcoolice Custom excises for alcohol and alcoholic beverages imports C AT M M M M M M M M 0.4 8.3 0.0 0.0 11.90

D2122CI de producatori si celor importati

Venituri cu destinatie speciala din cota unica asupra carburantilor auto livrati la internRevenues with special destination from the unique quota on inland supplied or imported gasoline C E M M M M M M M 48.6 21.3 3.8 0.2 0.0 0.00

D2122D M M M M M M M M M M M M M

D2122E M M M M M M M M M M M M M

D2122F M M M M M M M M M M M M M

D214 164.4 250.0 720.9 1,174.5 2,287.0 3,281.9 4,329.9 4,947.1 7,447.3 8,815.9 9,810.5 11,661.8 14,412.90

D214A 132.8 184.7 514.2 928.4 1,814.2 2,389.2 3,321.0 3,978.5 6,844.2 8,063.9 8,869.3 10,092.7 12,377.60

D214AA Impozit pe titeiul din productia interna si gazele naturale Tax on internal production of crude oil and natural gas C P 25.4 39.3 98.3 132.6 0.0 0.0 216.5 257.6 302.7 331.2 268.9 256.3 35.50

D214AB Taxa de dezvoltare cuprinsa in tariful energiei electrice si termice Taxe for development included in the tariff of thermal and electric energy C E 27.4 36.3 85.3 63.8 129.6 249.3 375.3 479.8 441.3 608.9 69.7 4.5 105.50

D214AC Accize incasate din vanzarea produselor energetice Excises from energetical products sales C E 80.0 109.1 330.6 732.0 1,684.6 1,946.4 1,174.6 1,506.5 3,465.5 4,161.0 4,976.4 5,532.5 6,759.40

D214AD Excises fermentate si of ethylic alcohol, intermediate products, frothy wine, beer, etc.

Accize incasate din vanzarea de alcool, etilic, produse intermediare, vinuri spumoase, bauturi from the salesbere C AT M M M M M M 233.4 345.9 603.5 695.1 852.5 977.9 1,042.60

D214AE Accize incasate din vanzarea produselor din tutun Excises from sale of tobacco products C AT M M M M M M 815.4 1,142.6 1,800.5 2,260.5 2,659.6 3,250.4 4,214.90

D214AF Accize incasate din vanzarea de cafea Excises from sale of coffee C M M M M M 18.9 39.8 47.1 63.1 0.1 0.0 3.3 70.50

D214AG Accize incasate din vanzarea altor produse Excises from sale of other products C M M M M M 174.6 466.0 199.0 167.6 7.1 22.0 19.1 97.00

D214AH Accize incasate din vanzarea energiei electrice Excises from sale of electric energy C E M M M M M M M M M M 19.9 32.6 48.60

D214AI Accize incasate din vanzarea autoturismelor din productia interna Excises from sale of autovehicles from internal production C T M M M M M M M M M M 0.3 13.3 0.00

D214AJ Accize incasate la eliberarea banderolelor fiscale pentru bauturile alcoolice Excises from fiscal stamps applied on the alcoholic beverages C AT M M M M M M M M M M M 2.8 3.60

D214B M M M 70.3 98.6 148.6 174.4 224.9 383.8 485.5 431.4 584.1 263.90

D214BA Legal

Taxe judiciare de timbru, taxe de timbru pentru activitatea notariala si alte taxe de timbru stamp tax,stamp tax of notary activities and other stamp tax KS M M M 63.1 87.7 124.8 148.4 191.1 329.5 419.8 372.2 511.4 165.20

D214BB Venituri din timbrul judiciar Incomes from judicial stamp KS M M M M M M M M 4.1 4.8 3.4 3.7 1.00

D214BC Taxe extrajudiciare de timbru Extra-judicial stamp tax KS M M M 4.6 8.2 16.1 25.8 33.7 50.2 60.9 55.8 69.0 97.70

D214BD Stamp tax on claims de impunere

Taxe de timbru pt. contestatiile si plângerile asupra sumelor constatate si aplicate prin acte de control sauof over taxation KS M M M 2.6 2.7 7.6 0.2 0.1 M M M M M

D214C M M M M M M M M M M 115.2 300.5 1,037.40

D214CA Impozitul pe veniturile din transferul proprietatilor imobiliare din patrimoniul personalTax on revenues from the transfer of real estate property from own patrimony KS M M M M M M M M M M 115.2 300.5 1,037.40

D214D M M M M M M M M M M M M M

D214E M M M 1.0 0.8 1.0 7.1 1.6 2.2 3.4 3.0 5.5 4.60

D214EA Impozit pe spectacole Tax on entertainment C M M M 1.0 0.8 1.0 7.1 1.6 2.2 3.4 3.0 5.5 4.60

D214F M M M M M 23.9 19.5 22.8 29.9 45.2 52.5 73.2 109.70

D214FA Txa de timbru social asupra jocurilor de noroc Social stamp tax on gambling C M M M M M 23.9 19.5 22.8 29.9 45.2 52.5 73.2 109.70

D214G M 0.4 0.6 1.3 2.8 8.1 17.6 29.3 M M M M M

D214GA Venituri din aplicarea unei cote de 1,5% asupra volumului de prime brute Incomes from deducting a 1.5% quota one the volume of gross bonuses C M 0.4 0.6 1.3 2.8 8.1 17.6 29.3 M M M M M

D214H M M M 3.0 45.4 221.6 24.4 15.2 7.3 3.7 4.2 38.0 52.00

D214HA Tax on

Impozit pe veniturile din activitatile de expertiza contabila, tehnica judiciara si extrajudiciara revenues from accounting expertise and judicial technique C M M M M M M M M 1.0 1.9 2.9 3.8 4.40

D214HB Alte taxe pe servicii specifice Other taxes on specific services C M M M M M M M M M M M 8.6 11.60

D214HC Taxe hoteliere Taxes related to hotel activity C M M M M M M M M M M M 25.6 36.00

D214HD Cote din taxe de scolarizare Quotas from education taxes C M M M M M M M 1.5 2.9 0.3 M M M

D214HE Contributia agentilor economici din turism Contribution of economic operators from tourism C M M M 3.0 45.4 221.6 24.4 13.7 3.4 1.5 1.3 M M

D214I M M M M M M M M 1.1 5.4 23.1 47.0 2.50

D214IA Alte impozite si taxe generale pe cifra de afaceri, vanzari si valoare adaugata Other general taxes on turnover, sales and value added C M M M M M M M M 1.1 5.4 23.1 3.6 2.00

D214IB Venituri din cota pe cifra de afaceri in domeniul comunicatiilor electronice Revenues from turnover quota in electronic communication field C M M M M M M M M M M M 43.4 0.50

D214J M M M M M M M M 3.3 16.3 33.9 74.5 143.90

D214JA Tax on revenues from civil

Impozit pe venituri din activitati desfasurate in baza contractelor/ conventiilor civile incheiate potrivit Codului service conventions/contracts performed according to the Civil code requirements C M M M M M M M M 3.3 16.3 33.9 74.5 143.90

D214K M M M M M M M M M M M M M

D214L 31.6 64.9 206.1 170.5 325.2 489.5 765.9 674.8 175.5 192.5 277.9 446.3 421.30

D214LA Alte impozite si taxe Other taxes and fees C 31.6 51.9 31.9 22.7 64.5 54.2 20.9 4.5 15.1 19.0 23.9 332.9 284.50

D214LB Taxe speciale Special fees C M M M M 21.3 19.5 27.8 48.1 72.5 82.9 104.6 113.4 136.80

D214LC Venituri incasate an curent Revenues cashed the current year C M M M M M M M 18.8 87.9 90.6 149.4 M M



Cota asupra pretului cu ridicata exclusiv accizele pt. carburantii auto Quota over the trade price, excluding excises, of fuels and vehicles provided inland by the producers

D214LD livrati la intern de producatori si a valorii in vama pt carburanti auto importati and over the custom value of imported fuels C E M 13.0 174.2 147.8 239.4 415.8 717.2 603.4 M M M M M

D29 47.7 31.2 44.9 121.8 273.1 401.3 732.7 946.5 1,188.4 1,175.2 1,436.2 1,961.3 3,203.50

D29A 22.0 28.4 33.9 52.2 128.8 169.9 353.4 438.1 589.8 717.8 855.4 1,154.7 1,641.40

D29AA Impozit si taxa pe cladiri de la persoane juridice Tax on buildings held by legal persons KS 22.0 28.4 33.9 26.1 89.7 147.6 322.0 391.6 517.0 621.3 732.5 993.5 1,438.10

D29AB Impozit si taxa pe teren de la persoane juridice Tax on land held by legal persons KS M M M 26.1 13.0 21.0 31.4 46.5 72.8 96.5 122.9 161.2 203.30

D29AC Sume fixe anuale platite pt. utilizarea drumurilor publice Annual fixed amounts for the use of public roads KS T M M M M 26.1 1.3 0.0 0.0 0.0 0.0 0.0 0.0 0.00

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D29B TAXES ON PRODUCTION AND IMPORTS 23.9 0.0 0.0 13.7 17.1 26.6 40.8 56.4 63.0 74.1 75.8 166.0 345.20

D29BA Impozit pe mijloace de transport detinute persoane de juridice*) Motor vehicle tax (legal persons) KS T M M M 9.7 17.1 26.6 40.8 56.4 63.0 74.1 75.8 104.6 245.00

D29BB Taxe asupra tranzactiilor cu valori mobiliare Fees on transactions with mobiliar value KS 23.9 0.0 0.0 4.0 M M M M M M M M M

D29BC activitati

Alte taxe pe utilizarea bunurilor, autorizarea utilizarii bunurilor sau pe desfasurare de Other taxes related to use of goods, to authorisation of the use of goods KS M M M M M M M M M M M 61.4 100.20

D29C M M M M M M M M M M M M M

D29D M M M M M M 52.3 67.7 87.3 127.8 146.0 181.4 8.90

D29DA Venituri cu destinatie speciala din comisionul pentru servicii vamale Revenues with special destination from custom services C M M M M M M 52.3 67.7 87.3 127.8 146.0 175.5 8.40

D29DB Alte taxe pe tranzactii si comert international Other taxes on transactions and international trade C M M M M M M M M M M M 5.9 0.50

D29E M M M 11.7 87.4 67.8 52.1 96.1 145.0 149.7 255.5 357.3 300.90

D29EA Taxe si tarife pentru eliberarea de licente si autorizatii de functionare License tax KS M M M 11.7 87.4 67.8 35.2 55.1 127.7 149.6 255.2 357.1 300.60

D29EB din tutun authorizing

Taxe de autorizare pentru comercializarea alcoolului, bauturilor alcoolice, produselor Taxes for si a cafelei the sales of alcohol, alcoholic beverages, tobacco products and coffee KS M M M M M M 16.9 41.0 17.3 0.1 0.3 0.2 0.30

D29F 0.1 0.2 5.0 0.2 0.6 0.0 0.0 0.1 3.5 1.6 1.3 14.9 881.50

D29FA Taxe speciale pentru autoturisme si autovehicule la prima inmatriculare in Romania Special taxes on vehicles at the first registration to police within Romania C T M M M M M M M M M M M 3.7 867.80

D29FB Taxe si alte venituri din protectia mediului Environmental fees C P 0.1 0.2 5.0 0.2 0.6 0.0 0.0 0.1 3.5 1.6 1.3 11.2 13.70

D29G M M M M M M M M M M M M M

D29H 1.7 2.6 6.0 44.0 39.2 137.0 234.1 288.1 299.8 104.2 102.2 87.0 25.60

D29HA Taxe pe activitatea de prospectiune, explorare si exploatare a resurselor minerale Tax on mineral extraction activities KS P M M M 33.9 2.7 86.5 203.8 219.3 191.4 6.5 1.9 1.8 17.00

D29HB Taxa asupra unor activitati daunatoare sanatatii si din publicitatea lor Taxes on health harming activities and their advertising KS P 1.7 2.6 6.0 10.1 20.9 31.5 5.8 33.3 62.5 50.9 53.8 39.8 8.60

Venituri cu destinatie speciala din cotele aplicate asupra venitur realizate in

D29HC domeniul aviatiei civile Revenus with special destination from quotas applied on civil aviation revenues KS M M M M 15.6 19.0 24.5 35.5 45.9 46.8 46.5 45.4 0.00

Taxa de productie realizata in cadrul cotei de Tax for production in the sugar quota,

D29HD zahar,izoglucoza si sirop de inulina isoglucose and inulin syrup KS M M M M M M M M M M M M M



D29HE Contributions

Contributii la fondul temporar pentru restructurarea industriei zaharului in Comunitatea Europeana to temporary fund for restructuring the sugar industry in the European Community KS M M M M M M M M M M M M M

D5 809.5 1,119.3 2,642.3 3,103.4 4,297.5 5,649.0 7,491.8 8,765.9 11,811.5 15,711.7 15,376.4 20,722.5 27,887.30

D51 809.5 1,119.3 2,425.0 3,073.4 4,052.2 5,219.5 6,885.5 8,165.6 11,218.4 15,028.8 14,600.3 19,743.7 26,485.90

D51M 528.4 764.5 1,343.6 1,697.3 1,956.7 2,799.0 3,870.5 4,129.9 5,597.8 7,073.4 6,625.2 9,805.3 13,550.60

D51MA Impozit pe venituri din activitati independente Taxes on the revenues from independent activities M M M M M 60.1 98.4 128.2 153.5 181.9 192.7 259.8 376.20

D51MB Impozit pe venituri din cedarea folosintei bunurilor Taxes on the revenue from cession of goods use M M M M M 37.1 55.8 54.2 60.1 77.6 112.4 167.8 260.10

D51MC Impozit pe venituri din dividende Taxes on income from dividents M M M M M 40.6 170.4 208.3 299.0 388.9 749.6 1,134.7 1,488.30

D51MD Impozit pe venituri din dobanzi Tax on interest income M M M M M 16.2 19.1 22.7 18.2 25.9 62.1 206.6 325.10

D51ME Impozit pe alte venituri Tax on other revenues M M M M M 7.7 6.0 7.6 12.4 19.9 21.6 27.8 67.50

D51MF Impozit pe venituri din pensii Tax on pensions income M M M M M 9.1 30.0 18.4 39.5 42.4 91.4 142.6 270.60

D51MG Impozit pe venituri din transferul titlurilor de valoare Tax on revenues from transfers of stocks and shares ownership and sales of partner's shares M M M M M 1.5 3.0 9.7 6.5 19.3 52.9 147.8 425.40

D51MH Impozit pe venituri din valorificarea drepturilor de proprietate intelectuala Taxes on income from transfers of bonds M M M M M 1.4 4.7 9.5 16.7 31.0 28.5 43.5 65.10

D51MI Impozit pe venituri realizate de persoa- nele fizice nerezidente Tax on revenues from sale of intellectual rights M M M M M M 28.1 40.1 41.2 59.5 35.8 50.1 73.50

D51MJ Impozitul pe onorariul avocatilor si notarilor publici Tax on revenues of non-resident natural persons M M M 12.1 11.5 6.7 1.1 0.5 0.2 0.3 0.4 0.1 0.00

D51MK Tax on income of attorneys and

Impozit pe veniturile liber profesionistilor, meseriasilor si a altor persoane fizice independente si asociatiilor familiare public notaries 120.4 197.3 258.2 23.6 25.3 10.1 2.0 1.1 0.8 0.6 M M M

D51ML Impozit pe venituri din inchirieri, subinchirieri, locatii de gestiune si arendari Income tax on self-employed professionals and other individuals and family corporations M M M 2.6 26.5 5.1 17.7 1.1 0.7 0.7 M M M

D51MM Impozit pe venituri obtinute din drepturi de autor si cele cuvenite Tax on rental income M M M 0.7 1.1 0.2 23.7 M M M M M M

D51MN Impozitul pe veniturile obtinute din premii si castiguri in bani sau natura Tax on patent rights M M M 9.4 2.1 0.7 11.0 M M M M M M

D51MO Impozit pe venituri realizate de persoanele fizice nesalariate Tax on prizes and earnings in cash or in kind M M M 55.0 113.8 16.1 1.2 0.8 0.4 0.3 M M M

D51MP Alte impozite pe venit, profit si cistiguri din capital Tax on income from individuals other than employees 55.9 78.9 134.3 51.0 49.9 118.8 62.9 70.6 58.3 59.5 65.6 26.3 27.00

D51MQ Impozit pe venit Other taxes on income, profit and capital gain 337.9 468.1 930.1 1,542.9 1,726.4 2,467.4 3,144.4 3,555.3 4,885.9 6,165.0 5,211.7 7,597.8 10,171.30

D51C1A Impozit pe venituri din activitati agricole Taxes on wages 5.9 5.6 2.0 0.0 0.1 0.2 23.1 1.4 4.0 0.3 0.5 0.4 0.50

Impozit pe venitul din concesionarea bunurilor societatilor comerciale sau

D51C1B companiilor nationale la care statul este actionar majoritar Tax on revenues from agricultural activities 8.3 14.6 19.0 0.0 0.0 0.0 167.9 0.4 0.4 0.3 0.0 0.0 0.00

D51A 514.2 744.3 1,322.6 1,697.3 1,956.6 2,798.8 3,679.5 4,128.1 5,593.4 7,072.8 6,624.7 9,804.9 13,550.10

D51AA Impozit pe venituri din activitati independente Taxes on the revenues from independent activities SPLIT 1 M M M M M 60.1 98.4 128.2 153.5 181.9 192.7 259.8 376.20

D51AB Impozit pe venituri din cedarea folosintei bunurilor Taxes on the revenue from cession of goods use SPLIT 1 M M M M M 37.1 55.8 54.2 60.1 77.6 112.4 167.8 260.10

D51AC Impozit pe venituri din dividende Taxes on income from dividents SPLIT 1 M M M M M 40.6 170.4 208.3 299.0 388.9 749.6 1,134.7 1,488.30

D51AD Impozit pe venituri din dobanzi Tax on interest income SPLIT 1 M M M M M 16.2 19.1 22.7 18.2 25.9 62.1 206.6 325.10

D51AE Impozit pe alte venituri Tax on other revenues SPLIT 1 M M M M M 7.7 6.0 7.6 12.4 19.9 21.6 27.8 67.50

D51AF Impozit pe venituri din pensii Tax on pensions income SPLIT 1 M M M M M 9.1 30.0 18.4 39.5 42.4 91.4 142.6 270.60

D51AG Impozit pe venituri din transferul titlurilor de valoare Tax on revenues from transfers of stocks and shares ownership and sales of partner's shares SPLIT 1 M M M M M 1.5 3.0 9.7 6.5 19.3 52.9 147.8 425.40

D51AH Impozit pe venituri din valorificarea drepturilor de proprietate intelectuala Taxes on income from transfers of bonds SPLIT 1 M M M M M 1.4 4.7 9.5 16.7 31.0 28.5 43.5 65.10

D51AI Impozit pe venituri realizate de persoanele fizice nerezidente Tax on revenues from sale of intellectual rights SPLIT 1 M M M M M M 28.1 40.1 41.2 59.5 35.8 50.1 73.50

D51AJ Impozitul pe onorariul avocatilor si notarilor publici Tax on revenues of non-resident natural persons SPLIT 1 M M M 12.1 11.5 6.7 1.1 0.5 0.2 0.3 0.4 0.1 0.00

D51AK Tax on income of attorneys and

Impozit pe veniturile liber profesionistilor, meseriasilor si a altor persoane fizice independente si asociatiilor familiare public notaries SPLIT 1 120.4 197.3 258.2 23.6 25.3 10.1 2.0 1.1 0.8 0.6 M M M

D51AL Impozit pe venituri din inchirieri, subinchirieri, locatii de gestiune si arendari Income tax on self-employed professionals and other individuals and family corporations SPLIT 1 M M M 2.6 26.5 5.1 17.7 1.1 0.7 0.7 M M M

D51AM Impozit pe venituri obtinute din drepturi de autor si cele cuvenite Tax on rental income SPLIT 1 M M M 0.7 1.1 0.2 23.7 M M M M M M

D51AN Impozitul pe veniturile obtinute din premii si castiguri in bani sau natura Tax on patent rights SPLIT 1 M M M 9.4 2.1 0.7 11.0 M M M M M M

D51AO Impozit pe venituri realizate de persoanele fizice nesalariate Tax on prizes and earnings in cash or in kind SPLIT 1 M M M 55.0 113.8 16.1 1.2 0.8 0.4 0.3 M M M

D51AP Alte impozite pe venit, profit si cistiguri din capital Tax on income from individuals other than employees SPLIT 1 55.9 78.9 134.3 51.0 49.9 118.8 62.9 70.6 58.3 59.5 65.6 26.3 27.00

D51AQ Impozit pe venit Other taxes on income, profit and capital gain SPLIT 1 337.9 468.1 930.1 1,542.9 1,726.4 2,467.4 3,144.4 3,555.3 4,885.9 6,165.0 5,211.7 7,597.8 10,171.30

D51C1 14.2 20.2 21.0 0.0 0.1 0.2 191.0 1.8 4.4 0.6 0.5 0.4 0.50

D51C1A Impozit pe venituri din activitati agricole Tax on revenues from agricultural activities KISe 5.9 5.6 2.0 0.0 0.1 0.2 23.1 1.4 4.0 0.3 0.5 0.4 0.50

Impozit pe venitul din concesionarea bunurilor societatilor comerciale sau

companiilor nationale la care statul este actionar majoritar precum si societatilor

D51C1B autonome KIC as 14.6 19.0

Tax on income from the concession of goods belonging to the commercial societies or national companies to whom the state is the main share holder as well8.3 to the "regies autonomes" 0.0 0.0 0.0 167.9 0.4 0.4 0.3 M M M

D51O 281.1 354.8 1,081.4 1,376.1 2,095.5 2,396.0 2,973.2 3,988.7 5,542.5 7,838.1 7,833.5 9,794.1 12,712.40

D51OA Impozit pe profit de la agentii economici Tax on profits from economic operators 281.1 354.8 1,077.9 1,159.4 1,808.2 2,054.8 2,022.4 2,952.5 4,311.6 6,262.0 6,128.8 7,843.4 10,596.80

D51OB Impozit pe profit de la bancile comerciale Tax on profits from commercial banks M M M M M M 235.5 290.8 326.1 483.7 328.5 452.4 335.90

D51OC Impozit pe veniturile realizate de persoanele juridice nerezidente Tax on revenues of non-resident legal persons M M M 57.1 104.5 150.7 150.7 212.3 273.2 364.6 434.1 507.5 577.50

D51OD Tax on income consumatorului

Impozitul pe profit obtinut din activitati comerciale ilicite sau din nerespectarea Legii privind protectia from illegal activities or from the Consumer Protection Law violation M M M 0.9 0.2 1.7 0.0 1.3 1.6 0.4 0.2 0.4 0.50

D51OE Impozit pe dividende datorat de persoane juridice Tax on dividends from legal persons M M M 96.6 130.0 96.9 27.6 81.1 109.4 167.6 295.7 285.5 238.40

D51OF care nu genereaza o persoana juridica

Impozit pe profitul realizat de persoana fizica dintr-o asociere cu o persoana juridica, Tax on profit from natural persons in association with a legal person M M M M M M M M M M 0.1 2.7 8.00

D51OG Impozit pe venitul microintreprinderilor Tax on micro-enterprises incomes M M M M M M M 218.1 357.7 453.3 561.6 604.9 399.00

D51OH Impozit pe veniturile microintreprinderilor realizate de persoana fizica dintr-o Tax on income from micro-enterprises created by the association of a natural person with a legal M M M M M M M M M M M 0.3 0.20

D51OI Impozitul pe venitul reprezentantelor din Romania ale societatilor comerciale straine Tax on revenues of foreign firms' Romanian branches M M M M M M M M M 5.3 8.1 14.7 0.40

D51OJ Sume incasate pentru bugetul de stat in contul unic,in curs de distribuire Tax on revenues of non-resident legal persons M M M M M M M M M M M M 482.20

D51OK de contract, precum si orice alte operatiuni similare

Impozit pe venituri din operatiuni de vanzare-cumparare de valuta la termen, pe baza Amounts collected for state budget into the unique account, distribution in progress M M M M M M M M M M 1.5 2.6 0.10

D51OL Varsaminte din profitul net al regiilor autonome Tax on revenus from operations of selling-buying currency on term, on a contract base M M 3.5 62.1 52.6 92.0 202.7 160.4 140.9 83.9 63.9 79.7 73.40

D51OM Contributii ale agentilor economici pt invatamantul de stat Tax on dividends from trading companies M M M M M M 334.3 72.2 22.0 17.3 11.0 0.0 0.00

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D51B TAXES ON PRODUCTION AND IMPORTS 281.1 354.8 1,081.4 1,376.1 2,095.5 2,396.0 2,973.2 3,988.7 5,542.5 7,838.1 7,833.5 9,794.1 12,712.40

D51BA Impozit pe profit de la agentii economici Tax on profits from economic operators KIC 281.1 354.8 1,077.9 1,159.4 1,808.2 2,054.8 2,022.4 2,952.5 4,311.6 6,262.0 6,128.8 7,843.4 10,596.80

D51BB Impozit pe profit de la bancile comerciale Tax on profits from commercial banks KIC M M M M M M 235.5 290.8 326.1 483.7 328.5 452.4 335.90

D51BC Impozit pe veniturile realizate de persoanele juridice nerezidente Tax on revenues of non-resident legal persons KIC M M M 57.1 104.5 150.7 150.7 212.3 273.2 364.6 434.1 507.5 577.50

D51BD tax on income from illegal activities or from the Consumer Protection Law violation

Impozitul pe profit obtinut din activitati comerciale ilicite sau din nerespectarea Legii privind protectia consumatorului KIC M M M 0.9 0.2 1.7 0.0 1.3 1.6 0.4 0.2 0.4 0.50

D51BE Impozit pe dividende datorat de persoane juridice Tax on dividends from legal persons KIC M M M 96.6 130.0 96.9 27.6 81.1 109.4 167.6 295.7 285.5 238.40

D51BF care nu genereaza o persoana association with a legal person

Impozit pe profitul realizat de persoana fizica dintr-o asociere cu o persoana juridica, Tax on profit from individuals injuridica KIC M M M M M M M M M M 0.1 2.7 8.00

D51BG Impozit pe venitul microintreprinderilor Tax on micro-enterprises incomes KIC M M M M M M M 218.1 357.7 453.3 561.6 604.9 399.00

Impozit pe veniturile microintreprinderilor realizate de persoana fizica dintr-o Tax on income from micro-enterprises created by the association of a natural person with a legal

D51BH asociere cu o persoana jurudica care nu genereaza o persoana juridica person, not generating a legal person KIC M M M M M M M M M M M 0.3 0.20

D51BI Impozitul pe venitul reprezentantelor din Romania ale societatilor comerciale straine Tax on revenues of foreign firms' Romanian branches KIC M M M M M M M M M 5.3 8.1 14.7 0.40

D51BJ Sume incasate pentru bugetul de stat in contul unic,in curs de distribuire Tax on revenues of non-resident legal persons KIC M M M M M M M M M M M M 482.20

D51BK de contract, precum si orice alte operatiuni similare

Impozit pe venituri din operatiuni de vanzare-cumparare de valuta la termen, pe baza Amounts collected for state budget into the unique account, distribution in progress KIC M M M M M M M M M M 1.5 2.6 0.10

D51BL Varsaminte din profitul net al regiilor autonome Tax on revenus from operations of selling-buying currency on term, on a contract base KIC M M 3.5 62.1 52.6 92.0 202.7 160.4 140.9 83.9 63.9 79.7 73.40

D51BM Contributii ale agentilor economici pt invatamantul de stat Tax on dividends from trading companies KIC M M M M M M 334.3 72.2 22.0 17.3 11.0 0.0 0.00

D51C2 M M M M M M M M M M M M M

D51C3 M M M M M M M M M M M M M

D51C 14.2 20.2 21.0 0.0 0.1 0.2 191.0 1.8 4.4 0.6 0.5 0.4 0.50

D51D M M M M M 24.5 41.8 43.9 66.7 100.7 123.6 126.5 169.30

D51DA Tax on revenues from lotteries, gambling and betting and from prizes in money/in kind

Impozit pe veniturile obtinute din jocurile de noroc, din premii si din prime in bani si/sau natura KIH M M M M M 3.0 6.2 6.4 24.7 44.4 57.0 44.9 58.60

D51DB Taxe pentru jocurile de noroc Taxes on gambling KIH M M M M M 21.5 35.6 37.5 42.0 56.3 66.6 81.6 110.70

D51E M M M M M M M 3.1 11.4 16.6 18.0 17.8 53.60

D51EA Tax on desfasurate pe baza goods in consignment system

Impozit pe venituri obtinute din valorificarea de bunuri in regim de consignatie si din activitati revenues from sellingunui contract de agent, comision sau mandat comercial KISe M M M M M M M 3.1 11.4 16.6 18.0 17.8 53.60

D59 M M 217.3 30.0 245.3 429.5 606.3 600.3 593.1 682.9 776.1 978.8 1,401.40

D59A M M 15.3 12.0 116.7 221.4 309.8 360.4 481.0 554.3 623.9 839.9 1,088.90

D59AA Impozit pe terenul din extravilan Tax on land out of town KS M M M M M M M M M 5.6 9.5 123.0 257.40

D59AB Impozit pe cladiri de la persoane fizice Tax on buildings of individuals KS M M 9.0 6.0 88.2 178.7 248.2 287.8 354.0 398.0 439.3 491.1 553.60

D59AC Impozit pe terenuri de la persoane fizice Tax on land held by individuals KS M M 6.3 6.0 28.5 42.7 61.6 72.6 127.0 150.7 175.1 225.8 277.90

D59B M M M M M M M M M M M M M

D59C M M M M M M M M M M M M M

D59D M M 17.2 8.3 20.2 19.5 42.0 50.0 66.4 78.3 86.7 102.5 263.20

D59DA Impozit pe mijloacele de transport detinute de persoane fizice*) Motor vehicle taxes owned by individuals C T M M 17.2 8.3 20.2 19.5 42.0 50.0 66.4 78.3 86.7 102.5 263.20

D59E M M M M M M M M M M M M M

D59F M M 184.8 9.7 108.4 188.6 254.5 189.9 45.7 50.3 65.5 36.4 49.30

D59FA Alte impozite si taxe pe proprietate de la populatie Other taxes and fees on individuals KS M M 184.8 9.7 108.4 188.6 254.5 189.9 45.7 50.3 65.5 36.4 49.30

D91 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

D91A 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

D91B 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

D91C 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

ODA 1,518.3 2,119.1 4,957.0 7,311.7 11,022.7 15,489.5 20,819.8 26,430.1 36,025.3 44,741.3 52,624.9 64,876.7 80,329.00

D611 583.2 826.1 1,776.5 3,416.5 6,075.7 8,976.8 12,913.2 16,317.2 18,752.3 22,804.6 27,904.5 33,656.5 40,847.50

D6111 583.2 825.2 1,776.5 2,585.9 4,311.0 6,540.9 8,394.7 9,848.0 12,226.4 14,641.9 18,464.1 21,721.3 25,851.50

D61111 583.2 825.2 1,776.5 2,585.9 4,311.0 6,540.9 8,394.7 9,848.0 12,226.4 14,641.9 18,464.1 21,721.3 25,851.50

D61111A Contributii de asigurari sociale de sanatate datorate de angajatori Health social security contributions due by employers Leyrs M M M M M M M M M M M 124.9 144.30

D61111B Fondul de risc The Risk Fund Leyrs M M M M M M M M M 0.2 6.9 21.3 9.30

D61111C Contributia agentilor ec pt agricultorii asigurati Contributions of enterprises for insured farmers Leyrs M M M M 1.4 97.9 1.1 M M M M M M

D61111D Contributii pentru asigurari sociale datorate de angajatori Employers' social security contributions Leyrs 485.5 690.7 1,382.3 1,810.1 2,936.9 4,237.8 5,155.1 5,768.4 8,000.0 9,808.2 11,940.8 13,386.4 16,304.30

D61111E Contributia agentilor economici pt persoanele cu handicap Contribution of economic operators for handicapped persons Leyrs 3.9 6.9 45.5 76.6 159.4 343.8 559.0 534.5 175.0 40.5 204.4 202.6 261.50

D61111F Employers' contributions for work accidents and professional deseases

Contributii de asigurare pentru accidente de munca si boli profesionale datorate de angajatori Leyrs M M M M M M M M 150.8 42.4 530.5 674.0 701.10

D61111G Contributii ale angajatorilor si ale persoanelor juridice asimilate angajatorului Employers contributions and of other legal persons related to employer Leyrs M M M M M M M M 1,291.5 1,318.1 1,609.3 1,677.4 1,847.10

D61111H Contributii de la persoane juridice sau fizice, care angajeaza personal salariat Contributions from natural and legal persons which employ employees Leyrs 93.8 127.6 348.7 699.2 1,213.3 1,861.4 2,679.5 3,545.1 2,609.1 3,302.3 4,037.1 5,030.4 5,404.80

D61111I Contributii pentru concedii si indemnizatii de la persoane juridice sau fizice Contributions for holidays and indemnities from individuals or legal persons Leyrs M M M M M M M M M 130.2 135.1 604.3 659.80

D61111J si bugetul fondului state social security budget, the budget of unemployment fund and the national budget Leyrs M M M

Contributii catre bugetul de asigurari sociale de stat,bugetul asigurarilor pentru somajContributions to the nati- onal unic de asigurari sociale de sana- tate in contul unic in curs de distribu- ire of unique of social security for health within the unique account, distribution in progress M M M M M M M M M 477.50

D61111K Contributia angajatorilor la fondul de garantare pentru plata creantelor salariale *) Employers' contribution to the Guarantee fund for the payment of salary claims Leyrs M M M M M M M M M M M M 41.80

D61112 M M M M M M M M M M M M M

D6112 M 0.9 M 828.9 1,621.6 2,435.1 4,469.7 6,349.8 6,067.9 7,357.5 8,668.6 11,260.2 13,799.20

D61121 M 0.9 M 828.6 1,620.3 2,434.9 4,469.3 6,349.2 6,067.0 7,357.5 8,668.3 11,251.3 13,787.50

D61121A Contributii de asigurari sociale de stat datorate de asigurati Social security contributions payable by insured persons Lees M M M 464.9 1,083.0 1,602.7 2,344.1 2,954.3 2,736.2 3,234.3 4,247.3 6,084.8 6,272.30

D61121B Contributii pentru asigurari sociale datorate de salariati si de alte persoane asimilate Employees' and other assimilated persons' social security contributions Lees M M M M M M 1,630.3 3,134.5 3,315.8 4,114.7 4,419.1 5,165.5 7,514.80

D61121C Contributii pentru pensia suplimentara Contribution for supplemental pension Lees M M M 308.2 458.5 719.6 319.5 46.9 0.0 7.0 0.0 0.0 0.00

D61121D Contributii datorate de persoane care incheie contract de asigurari pentru somaj Contributions from individuals with unemployment insurance contract Lees M 0.9 M 55.5 78.8 112.6 175.4 213.5 15.0 1.5 1.9 1.0 0.40

D61122 M M M 0.3 1.3 0.2 0.4 0.6 0.9 0.0 0.3 8.9 11.70

D61122A Contributii facultative la asigurarile sociale de sanatate Voluntary contributions to social security on health M M M 0.3 1.3 0.2 0.4 0.6 0.9 0.0 0.3 8.9 11.70

D6113 M M M 1.7 143.1 0.8 48.8 119.4 458.0 805.2 771.8 675.0 1,196.80

D61131 M M M 1.7 143.1 0.8 48.8 119.4 343.3 617.1 505.4 484.3 706.50

D61131A Contributii pentru concedii si indemnizatii datorate de persoanele aflate in somaj Contributions for holiday and indemnisations due by unemployed persons SPLIT 2 M M M M M M M M M M M M 2.60

D61131B Contributii de asigurari pentru somaj datorate de asigurati (individuale) Unemployment social security contributions payable by insured persons (individuals) SPLIT 2 M M M M M M M 119.4 343.3 420.9 505.3 484.3 664.20

D61131C Insurance contribution incheie accidents

Contributii de asigurare pentru accidente de munca si boli profesionale datorate de alte persoane fizice carefor work asigurare and professional deseases by self and non-employed persons SPLIT 2 M M M M M M M M M 196.2 0.1 0.0 0.00

D61131D Contributia agricultorilor asigurati Contributions of insured farmers SPLIT 2 M M M 1.7 143.1 0.8 48.8 M M M M M M

D61131E Contributia datorata de pensionari Contribution due by pensioners SPLIT 2 M M M M M M M M M M M M 39.70

D61132 M M M M M M M M 114.7 188.1 266.4 190.7 490.30

D61132A Contributii pentru asigurari sociale de stat datorate de alte persoane asigurate Contribution of other insured persons M M M M M M M M 114.7 188.1 266.4 190.7 490.30

D612 Pensii militari Military pensions 15.1 23.6 61.1 105.1 195.6 277.3 329.1 582.3 776.1 1,083.2 1,745.1 1,947.7 2,791.60

D995 M M M M M M M M M M M M M

D995A M M M M M M M M M M M M M

D995B M M M M M M M M M M M M M

D995C M M M M M M M M M M M M M

D995D M M M M M M M M M M M M M

D995E M M M M M M M M M M M M M

D995F M M M M M M M M M M M M M

D995G M M M M M M M M M M M M M

D995H M M M M M M M M M M M M M

ODB 2,101.5 2,945.2 6,733.5 10,728.2 17,098.4 24,466.3 33,733.0 42,747.3 54,777.6 67,545.9 80,529.4 98,533.2 121,176.50

ODC 2,116.6 2,968.8 6,794.6 10,833.3 17,294.0 24,743.6 34,062.1 43,329.6 55,553.7 68,629.1 82,274.5 100,480.9 123,968.10





(*) Essential information in "Explanatory notes"

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS









Economic funtion Alcohol, Tobacco and Environmental tax:

C Consumption tax AT alcohol and tabacco tax

Leyrs Labour taxes on Employers T transport tax

Lees Labour taxes on Employees E energy tax,

Lnon Labour tax on the non-employed (pensioners/ unemployed) P pollution tax

KIC Capital tax on the income of corporations

KIH Capital tax on the income of households

KISe Capital tax on the income of self-employed

KS Capital tax on Stocks of Wealth

SPLIT 1 PIT Split between Lees, Lnon, KIH, KISe

SPLIT 2 Split between Lnon and KISe

2008

61637.50

57607.70

40642.10

40029.80

612.30

1192.20

1009.90

5.70

46.60

726.20

4.90

M

33.50

193.00

182.30

M

M

182.30

6.80

4.40

39.20

45.80

6.50

61.70

0.00

17.90

0.00

M

M

M

15,773.40

13,662.20

12.80

1.90

7,179.20

1,117.10

5,180.00

57.60

52.40

60.80

0.40

0.00

266.60

160.80

1.10

104.70

M

974.70

974.70

M

5.50

5.50

167.10

167.10

M

M

60.60

5.50

11.80

43.30

M

M

5.00

4.90

0.10

178.70

178.70

M

453.00

306.90

146.10

M





M

4,029.80

1,953.30

1,741.10

212.20

0.00

2008

408.30

288.70

M

119.60

M

3.20

2.40

0.80

368.00

367.90

0.10

1,208.60

1,191.50

17.10

M

88.40

22.90

0.00



0.00



4.70



60.80

34,573.50

33,127.40

17,464.80

524.60

356.60

1,601.10

407.90

76.60

389.20

497.80

97.10

98.60

2.50

M

M

M

M

M

23.80

13,388.60

0.40



0.00

17,464.40

524.60

356.60

1,601.10

407.90

76.60

389.20

497.80

97.10

98.60

2.50

M

M

M

M

M

23.80

13,388.60

0.40

0.40







M

15,411.30

11,786.40

741.50

799.50

0.30

184.80

1.10

382.80

0.50

4.10

1,419.50

0.30

90.50

0.00

2008

15,411.30

11,786.40

741.50

799.50

0.30

184.80

1.10

382.80





0.50

4.10

1,419.50

0.30

90.50

0.00

M

M

0.40

207.40

81.70

125.70

43.90

43.90

1,446.10

1,078.10

269.60

547.00

261.50

M

M

306.30

306.30

M

61.70

61.70

0.0

0.0

0.0

0.0

96,211.00

48,625.30

31,103.10

31,103.10

99.90

10.60

M

21,156.10

267.10

657.10

1,059.60

6,676.90

251.50

729.00

195.30

M

16,329.30

16,318.00

9,520.60

6,797.10

0.00

0.30

11.30

11.30

1,192.90

628.60

1.10

536.10

0.00

M

91.40

564.30

564.30

3,362.80

M

M

M

M

M

M

M

M

M

144,836.30

148,199.10

2008

2008

2008

2008

2008

2008

2008

2008

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Slovak Republic (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)





Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D2 TAXES ON PRODUCTION AND IMPORTS 2795.46 2971.45 3116.38 3359.22 3474.51 3895.04 3844.22 4186.75 4852.85 5544.18 6235.41 6305.62 7027.78 7228.54

D21 Taxes on products 2626.24 2714.17 2925.15 3163.08 3274.75 3667.46 3602.14 3913.13 4564.26 5228.44 5856.57 5874.59 6560.88 6717.12

D211 Value added type taxes 1616.25 1636.20 1721.50 1953.99 1919.31 2167.63 2454.26 2581.82 3031.37 3506.94 3879.71 4103.73 4147.08 4621.42

D211A Daň z pridanej hodnoty VAT C 1616.25 1636.20 1721.50 1953.99 1919.31 2167.63 2454.26 2581.82 3031.37 3506.94 3879.71 4103.73 4147.08 4621.42

D212 Taxes and duties on imports excluding VAT 422.89 504.28 632.71 659.06 745.97 694.78 475.64 507.47 555.63 265.45 84.81 97.79 143.26 155.55

D2121 Import duties 180.58 196.41 174.33 173.97 130.59 122.25 117.84 127.20 131.42 85.47 61.28 85.18 130.85 146.22

D2121A Dovozné clo Import duty C 180.58 196.41 174.33 173.97 130.59 122.25 117.84 127.20 131.42 85.47 61.28 85.18 130.85 146.22

D2122 Taxes on imports, excluding VAT and import duties 242.32 307.87 458.38 485.09 615.38 572.53 357.80 380.27 424.22 179.98 23.54 12.61 12.41 9.33

D2122A Levies on imported agricultural products 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.96 14.74 5.38 5.15 9.33

D2122AA Ostatné colné príjmy Other customs gains C 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.96 14.74 5.38 5.15 9.33

D2122B Monetary compensatory amounts on imports 313.22 416.55 593.81 672.94 857.86 741.69 609.57 634.54 696.87 296.32 16.86 0.00 14.07 0.00

D2122BA Dovozná prirážka Import surcharge C 110.01 125.67 247.30 208.66 279.66 312.52 9.46 0.10 0.47 0.50 0.23 0.00 0.27 0.00

D2122BB Ostatné colné príjmy Other customs gains C 2.59 6.31 3.75 4.51 5.81 2.72 2.92 5.34 3.05 0.00 0.00 0.00 0.03 0.00

D2122C Excise duties 129.72 175.90 207.33 271.92 329.91 257.29 345.42 374.83 420.70 178.52 8.57 7.24 6.97 0.00

D2122CA Z minerálnych olejov On mineral oils C E 40.23 51.92 86.37 135.30 188.81 110.70 191.93 219.88 237.77 103.10 7.64 6.64 6.57 0.00

D2122CB Z liehu On alcohol C AT 30.67 56.76 49.06 52.55 53.68 58.45 59.85 34.39 34.89 14.21 0.43 0.43 0.23 0.00

D2122CC Z piva On beer C AT 7.24 5.48 4.75 3.85 5.21 3.55 3.69 3.22 4.02 1.89 0.00 0.03 0.07 0.00

D2122CD Z vína On wine C AT 2.79 4.78 2.22 0.93 1.53 3.78 3.02 0.70 0.83 0.30 0.03 0.00 0.00 0.00

D2122CE Z tabaku a tabakových výrobkov On tobacco and tobacco products C AT 47.80 56.00 64.63 79.30 80.69 80.79 86.94 116.64 143.20 59.02 0.47 0.13 0.10 0.00

D2122CF Ostatné Other C 1.00 0.96 0.30 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

D2122D General sales taxes L L L L L L L L L L L L L L

D2122E Taxes on specific services L L L L L L L L L L L L L L

D2122F Profits of import monopolies L L L L L L L L L L L L L L

D214 Taxes on products, except VAT and import taxes 587.10 573.69 570.93 550.02 609.47 805.05 672.24 823.84 977.26 1456.05 1892.05 1673.07 2270.53 1940.15

D214A Excise duties and consumption taxes 548.43 533.46 510.22 496.22 527.88 713.67 576.84 710.28 847.18 1320.79 1795.86 1581.96 2164.28 1805.28

D214AA Z minerálnych olejov On mineral oils C E 363.64 352.95 348.14 308.21 311.13 505.84 390.66 476.10 632.41 905.60 1038.57 1083.32 1111.37 1185.45

D214AB Z liehu On alcohol C AT 89.13 87.73 72.46 77.54 105.66 84.25 71.80 89.39 76.74 125.47 194.75 168.53 200.33 219.78

D214AC Z piva On beer C AT 37.48 36.61 30.94 28.15 34.62 39.83 41.03 41.23 50.06 65.59 65.86 64.66 66.26 63.90

D214AD Z vína On wine C AT 9.93 9.26 11.52 11.42 11.49 8.50 6.61 4.45 3.19 3.92 4.08 3.72 3.72 3.92

D214AE Z tabaku a tabakových výrobkov On tobacco and tobacco products C AT 48.26 46.90 47.17 70.90 64.99 75.25 66.75 99.12 84.78 220.21 492.60 261.73 782.61 324.64

D214AF Z energií (elektrina, uhlie, zemný plyn) On energy (eletricity, coal, natural gas) C E 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7.60

D214B Stamp taxes 11.78 14.14 13.88 13.41 12.61 12.35 12.45 12.08 11.98 6.74 0.00 0.00 0.00 0.00

D214BA Dane na špecif.služby z predaja alkohol.nápojov a tabak.výrobkov Taxes on specific services - Sales tax on alcohol beverages and tobacco products C 11.78 14.14 13.88 13.41 12.61 12.35 12.45 12.08 11.98 6.74 0.00 0.00 0.00 0.00

D214C Taxes on financial and capital transactions 16.50 16.56 20.38 25.39 29.41 30.41 30.64 42.65 52.61 56.89 18.16 5.21 1.30 0.86

D214CA Daň z prevodu a prechodu nehnuteľností-PO Tax on transfer and assignment of real estate KS 16.50 16.56 20.38 25.39 29.41 30.41 30.64 42.65 52.61 56.89 18.16 5.21 1.30 0.86

D214D Car registration taxes 0.00 0.00 0.00 0.00 0.00 3.98 5.05 4.35 4.48 4.48 4.75 5.21 5.51 6.44

D214DA Poplatok za registráciu automobilov Car registration fee C T 0.00 0.00 0.00 0.00 0.00 3.98 5.05 4.35 4.48 4.48 4.75 5.21 5.51 6.44

D214E Taxes on entertainment 8.20 7.04 3.82 3.29 3.12 3.32 3.35 3.78 3.69 4.55 2.76 2.36 2.12 2.22

D214EA Dane na špecif.služby za zábavné hracie prístroje Taxes on specific services - on automatic gambling machines C 7.57 6.37 3.09 2.52 2.36 2.52 2.59 3.05 3.05 3.65 2.76 2.36 2.12 2.22

D214EB Dane na špecif.služby zo vstupného Taxes on specific services - on entry fees C 0.63 0.66 0.73 0.76 0.76 0.80 0.76 0.73 0.63 0.90 0.00 0.00 0.00 0.00

D214F Taxes on lotteries, gambling and betting 0.00 0.00 20.05 9.06 33.56 38.51 40.73 47.20 52.55 57.99 64.43 70.94 89.42 115.85

D214FA Príjmy z výťažkov lotérií a iných podobných hier Takes on lottery and similar games C 0.00 0.00 20.05 9.06 33.56 38.51 40.73 47.20 52.55 57.99 64.43 70.94 89.42 115.85

D214G Taxes on insurance premiums L L L L L L L L L L L L L L

D214H Other taxes on specific services 2.19 2.49 2.59 2.66 2.89 2.82 3.19 3.49 4.78 4.61 6.11 7.40 7.90 9.49

D214HA Dane na špecif.služby za predajné automaty Taxes on specific services - on automatic vendors C 0.03 0.10 0.03 0.03 0.03 0.03 0.03 0.07 0.07 0.07 0.56 0.60 0.56 0.40

D214HB Dane na špecif.služby za ubytovcie kapac.v rekr.a vzdeláv.zariad. Taxes on specific services - on accommodation capacities in recreational establishments C 0.76 0.76 0.73 0.70 0.73 0.73 0.66 0.66 0.63 0.63 5.54 6.81 7.34 9.10

D214HC Dane na špecif.služby z reklamy Taxes on specific services - on advertising C 0.70 0.86 1.06 1.20 1.43 1.33 1.66 1.83 1.89 1.93 0.00 0.00 0.00 0.00

D214HD Dane na špecif.služby za kúpeľný alebo rekreačný pobyt Taxes on specific services - on stays at a spa or in a recreational area C 0.70 0.76 0.76 0.73 0.70 0.73 0.83 0.93 2.19 1.99 0.00 0.00 0.00 0.00

D214I General sales or turnover taxes L L L L L L L L L L L L L L

D214J Profits of fiscal monopolies L L L L L L L L L L L L L L

D214K Export duties and monetary comp. amounts on exports L L L L L L L L L L L L L L

D214L Other taxes on products n.e.c. L L L L L L L L L L L L L L

D29 Other taxes on production 169.22 257.29 191.23 196.14 199.76 227.58 242.08 273.62 288.59 315.74 378.84 431.02 466.91 511.42

D29A Taxes on land, buildings or other structures 49.76 68.05 74.92 76.91 81.72 87.77 90.89 91.95 94.87 104.63 151.20 162.65 167.76 171.51

D29AA Z pozemkov Land KS 15.90 21.97 22.54 23.30 23.80 25.76 25.16 26.26 26.29 30.44 40.96 39.60 41.09 47.87

D29AB Zo stavieb Buildings KS 29.51 40.73 46.24 47.00 49.46 52.65 55.17 54.57 56.00 61.24 93.37 102.37 105.16 104.46

D29AC Z bytov Dwellings KS 0.00 0.00 0.00 0.00 0.53 0.80 1.03 1.39 1.66 2.26 4.51 6.71 6.14 6.77

D29AD Ostatné Other KS 0.00 0.60 0.37 0.50 0.43 0.50 0.30 0.00 0.00 0.00 0.00 0.00 0.00 0.00

D29AE Daň za užívanie bytov alebo častí bytov na iné účely ako na bývanie Tax on use of apartments for other than housing purposes KS 0.60 0.20 0.17 0.17 0.13 0.13 0.13 0.17 0.60 0.23 0.00 0.00 0.00 0.00

D29AF Daň za užívanie verejného priestranstva Tax on use of public permises KS 3.75 4.55 5.61 5.94 7.37 7.93 9.10 9.56 10.32 10.46 12.35 13.98 15.37 12.42

D29B Taxes on the use of fixed assets 47.07 50.52 54.04 58.92 58.72 72.40 73.66 77.01 81.42 81.39 89.69 101.28 118.24 97.56

D29BA Dane z používania tovarov a z povolenia na výkon činnosti -cestná daň domáca Road tax - domestic C T 47.00 50.26 54.01 56.80 56.83 69.91 71.67 76.98 81.39 80.63 89.59 101.14 118.07 96.89

D29BB Cestná daň z medzinárodnej premávky Road tax - international transport C T 0.00 0.23 0.00 2.09 1.86 2.46 1.96 0.00 0.00 0.73 0.00 0.00 0.00 0.00

D29BC Dane na špecif.služby za povolenie k vjazdu mot.vozidla do h.č.m. Taxes on specific services - on permits to enter historical city district with motor vehicle C T 0.07 0.03 0.03 0.03 0.03 0.03 0.03 0.03 0.03 0.03 0.10 0.13 0.17 0.66

D29C Total wage bill and payroll taxes L L L L L L L L L L L L L L

D29D Taxes on international transactions L L L L L L L L L L L L L L

D29E Business and professional licences 66.52 134.57 59.22 57.76 57.03 65.13 73.86 77.21 80.66 98.15 101.94 112.53 125.74 209.82

D29EA Za umiestnenie jadrového zariadenia Tax on installing nuclear equipment KS E 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.92 4.08 4.22 4.25 6.71 2.26

D29EB Dane z používania tovarov a z povolenia na výkon činnosti -za dobývací priestor Tax on excavation areas KS P 0.00 0.17 0.17 0.17 0.13 0.17 0.20 0.13 0.17 0.17 0.20 0.23 0.23 0.53

D29EC Z úhrad za uskladňovanie plynov a kvapalín Tax on gas and liquid storage KS E 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.56 0.93 1.23 1.20

D29ED Administratívne poplatky - tržby z predaja kolkov.známok Earnings from sales of fiscal stamps KS 0.00 36.18 34.09 30.57 29.24 32.90 39.04 0.00 39.60 55.97 56.70 63.67 73.82 84.05

D29EE Administratívne poplatky - PO - správne Administrative fees paid by legal entities KS 9.26 27.78 21.81 23.44 23.97 27.35 30.74 10.92 0.00 0.00 0.00 0.00 0.00 0.00

D29EF Administratívne poplatky - ostatné Administrative fees - other KS 56.26 68.65 0.90 0.66 0.93 0.80 0.60 62.37 33.36 33.59 33.69 34.89 33.66 43.02

D29EG Administratívne poplatky - licencie Administrative fees - licence fees KS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.93 3.39 4.61 3.98

D29EH Koncesionárske poplatky STV a SRo - PO TV and Radio licence fees KS 1.00 1.79 2.26 2.92 2.76 3.92 3.29 3.78 3.62 4.35 4.65 5.18 5.48 74.79

D29F Taxes on pollution 0.13 0.27 0.27 0.23 0.20 0.27 0.30 26.09 30.21 30.11 32.40 51.98 52.65 29.97

D29FA Daň za znečisťovanie ovzdušia Tax on atmospheric pollution C P 0.13 0.27 0.27 0.23 0.20 0.27 0.30 0.17 0.00 0.00 0.00 0.00 0.00 0.00

D29FB Za vypúšťanie odpadových vôd do povrchových vôd Fees connected with water polution C P 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6.31 8.73 7.17 7.04 11.88 12.85 11.15

D29FC Za znečisťovanie ovzdušia Fees connected with air polution C P 0.00 0.00 0.00 0.00 0.00 0.00 0.00 19.62 21.48 22.94 25.36 40.10 39.80 18.82

D29G Under-compensation of VAT (flat rate system) L L L L L L L L L L L L L L

D29H Other taxes on production n.e.c. 5.74 3.89 2.79 2.32 2.09 2.03 3.39 1.36 1.43 1.46 3.62 2.59 2.52 2.56

D29HA Ďalšie dane z majetku Other taxes from proerty KS 1.89 0.53 0.56 0.37 0.17 0.17 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

D29HB Dane na špecifické služby za psa PO Taxes on specific services - for dog C 0.80 0.96 1.03 1.10 1.13 1.23 1.30 1.36 1.43 1.46 1.89 1.96 2.12 2.32

D29HC

D29HD Iné dane za špecifické tovary a služby Other taxes for specific goods and services C 1.99 1.13 0.30 0.20 0.33 0.27 0.27 0.00 0.00 0.00 0.00 0.00 0.00 0.00

D29HE Iné dane za tovary a služby Other taxes on goods and services C 0.00 0.47 0.43 0.30 0.00 0.00 0.00 0.00 0.00 0.00 1.73 0.63 0.00 0.00

D29HF Iné dane Other taxes C 1.06 0.80 0.47 0.37 0.47 0.37 1.83 0.00 0.00 0.00 0.00 0.00 0.40 0.23

D5 CURRENT TAXES ON INCOME, WEALTH, ETC. 2087.66 2081.92 2200.83 2354.38 2526.85 2313.95 2525.06 2586.04 2884.35 2753.30 2959.94 3332.97 3789.71 4322.45

D51 Taxes on income 1992.86 1949.38 2095.93 2238.90 2405.93 2181.41 2388.20 2440.82 2725.65 2568.21 2773.45 3138.25 3591.75 4177.42

D51M Taxes on individual or household income including holding gains 695.28 855.08 1037.24 1138.19 1207.83 1054.50 1193.16 1204.57 1303.89 1207.99 1301.07 1377.95 1567.25 1863.51

D51MA Daň z príjmov FO zo závislej činnosti a funkčných pôžitkov Income tax individuals - income from dependent activities and functional benefits SPLIT 1 559.88 694.02 870.18 975.44 1054.54 901.25 1026.85 1048.80 1160.46 1018.62 1118.34 1377.95 1567.25 1863.51

D51MB Daň z príjmov FO z podnikania a inej samost.zárobkovej činnosti Income tax individuals - from business and other independent gainful activities SPLIT 1 135.40 161.06 167.07 162.75 153.29 153.26 166.30 155.78 143.43 189.37 182.73 0.00 0.00 0.00

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D51A TAXES ON PRODUCTION AND IMPORTS

Taxes on individual or household income excluding holding gains (2) 695.28 855.08 1037.24 1138.19 1207.83 1054.50 1193.16 1204.57 1303.89 1207.99 1301.07 1377.95 1567.25 1863.51

D51AA Daň z príjmov FO zo závislej činnosti a funkčných pôžitkov Income tax individuals - income from dependent activities and functional benefits 559.88 694.02 870.18 975.44 1054.54 901.25 1026.85 1048.80 1160.46 1018.62 1118.34 1377.95 1567.25 1863.51

D51AB Daň z príjmov FO z podnikania a inej samost.zárobkovej činnosti Income tax individuals - from business and other independent gainful activities 135.40 161.06 167.07 162.75 153.29 153.26 166.30 155.78 143.43 189.37 182.73 0.00 0.00 0.00

D51C1 Taxes on individual or household holding gains (2) L L L L L L L L L L L L L L

D51O Taxes on the income or profits of corporations including holding gains 1165.51 926.61 871.04 847.54 871.37 813.05 878.61 926.11 1118.24 1171.94 1344.52 1599.05 1835.46 2107.95

D51OA Daň z príjmov právnických osôb - so sídlom v tuzemsku Corporate income tax - having their sites in the resident country KIC 1165.51 926.61 871.04 847.54 871.37 813.05 878.61 926.11 1118.24 1171.94 1344.52 1599.05 1835.46 2107.95

D51B Taxes on the income or profits of corporations excluding holding gains (2) 1165.51 926.61 871.04 847.54 871.37 813.05 878.61 926.11 1118.24 1171.94 1344.52 1599.05 1835.46 2107.95

D51BA Daň z príjmov právnických osôb - so sídlom v tuzemsku Corporate income tax - having their sites in the resident country 1165.51 926.61 871.04 847.54 871.37 813.05 878.61 926.11 1118.24 1171.94 1344.52 1599.05 1835.46 2107.95

D51C2 Taxes on holding gains of corporations (2) L L L L L L L L L L L L L L

D51C3 Other taxes on holding gains (2) L L L L L L L L L L L L L L

D51D Taxes on winnings from lottery or gambling L L L L L L L L L L L L L L

D51E Other taxes on income n.e.c. 132.08 167.70 187.65 253.17 326.73 313.85 316.44 310.13 303.53 188.28 127.86 161.26 189.04 205.97

D51EA Dane z príjmov vyberané zrážkou od FO (z divid.,zisku,z úrok.,atď.) Withholding income tax from individuals KIH 14.84 18.84 21.08 28.44 36.71 51.03 51.77 42.49 41.59 25.80 17.52 22.10 25.90 28.22

D51EB Dane z príjmov vyberané zrážkou od PO (z divid.,zisku,z úrok.,atď.) Withholding income tax from legal persons KIC 117.24 148.86 166.57 224.73 290.02 262.87 264.68 267.64 261.93 162.45 110.33 139.14 163.11 177.72

D51EC Dane z príjmov vyberané zrážkou od neidentifikovateľných osôb Withholding income tax from unidentifiable persons 132.08 167.70 187.65 253.17 326.73 313.85 316.44 0.00 0.00 188.28 127.86 161.26 189.04 205.97

D59 Other current taxes 94.80 132.54 104.89 115.48 120.92 132.54 136.86 145.22 158.70 185.09 186.48 194.72 197.96 145.03

D59A Current taxes on capital 30.97 39.93 44.75 48.10 51.78 55.04 56.10 62.47 68.28 75.45 77.34 76.98 75.68 78.77

D59AA Z pozemkov from land KS 7.93 10.99 11.25 11.65 11.88 12.85 12.58 13.15 13.15 15.24 20.15 19.82 20.25 23.57

D59AB Zo stavieb from buildings KS 14.54 20.38 23.14 23.50 24.73 26.32 27.58 27.29 28.02 30.64 46.01 51.19 51.78 51.45

D59AC Z bytov from dwellings KS 0.00 0.00 0.00 0.00 0.27 0.40 0.50 0.70 0.83 1.13 2.22 3.35 3.02 3.32

D59AD Ostatné other KS 0.23 0.30 0.17 0.23 0.20 0.27 0.13 0.00 0.00 0.00 0.00 0.00 0.00 0.00

D59AE Daň z prevodu a prechodu nehnuteľností FO Tax on transfer and assignment of real estate KS 8.27 8.27 10.19 12.71 14.71 15.20 15.30 21.34 26.29 28.45 8.96 2.62 0.63 0.43

D59B Poll taxes L L L L L L L L L L L L L L

D59C Expenditure taxes L L L L L L L L L L L L L L

D59D Payments by households for licences 63.83 92.61 60.15 67.38 69.14 77.51 80.76 82.75 90.42 109.64 109.14 117.74 122.28 66.26

D59DA Dane na špecifické služby za psa FO Taxes on specific services - for dog C 0.40 0.50 0.53 0.53 0.56 0.63 0.66 0.66 0.70 0.73 0.93 1.00 1.06 1.16

D59DB Dane na špecif.služby za povolenie k vjazdu mot.vozidla do h.č.m. Taxes on specific services - on permits to enter historical city district with motor vehicle C T 0.03 0.00 0.00 0.00 0.00 0.03 0.03 0.00 0.03 0.03 0.07 0.07 0.07 0.33

D59DC Dane na špecif.služby za kúpeľný alebo rekreačný pobyt Taxes on specific services - on stays at a spa or in a recreational area C 0.37 0.40 0.37 0.37 0.37 0.37 0.40 0.50 1.10 0.96 0.00 0.00 0.00 0.00

D59DD Administratívne poplatky - tržby z predaja kolkov.známok Earnings from sales of fiscal stamps C 0.00 18.09 0.00 15.27 14.61 14.84 17.69 0.00 19.09 27.58 27.68 31.17 36.68 41.63

D59DE Administratívne poplatky - FO - správne Administrative fees paid by natural persons C 4.61 13.88 4.38 11.75 11.98 13.68 15.37 5.44 0.00 0.00 0.00 0.00 0.00 21.21

D59DF Administratívne poplatky - ostatné Administrative fees - other C 28.12 34.32 24.07 0.33 0.50 0.40 0.30 30.31 16.70 16.83 16.60 17.46 16.59 0.00

D59DG Administratívne poplatky - licencie Administrative fees - licence fees C 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.93 1.66 2.26 1.93

D59DH Koncesionárske poplatky STV a SRo - FO TV and Radio licence fees C 30.31 25.43 30.80 39.14 41.13 47.57 46.31 45.84 52.81 63.50 62.94 66.39 65.62 0.00

D59E Taxes on international transactions L L L L L L L L L L L L L L

D59F Other current taxes n.e.c. L L L L L L L L L L L L L L

D91 Capital Taxes 1.83 4.98 3.65 4.75 6.77 8.20 8.33 9.10 7.80 3.95 0.56 0.27 0.10 0.10

D91A Taxes on capital transfers 1.83 4.98 3.65 4.75 6.77 8.20 8.33 9.10 7.80 3.95 0.56 0.27 0.10 0.10

D91AA Z dedičstva Inheritance tax KS 0.56 1.20 1.49 2.36 2.76 3.45 3.49 3.35 2.79 1.33 0.17 0.17 0.10 0.10

D91AB Z darovania Tax on gifts inter-vivos KS 1.26 3.78 2.16 2.39 4.02 4.75 4.85 5.74 5.01 2.62 0.40 0.10 0.00 0.00

D91B Capital levies L L L L L L L L L L L L L L

D91C Other capital taxes n.e.c. L L L L L L L L L L L L L L

ODA TOTAL TAX RECEIPTS 4884.95 5058.36 5320.86 5718.35 6008.13 6217.19 6377.62 6781.88 7745.00 8301.43 9195.91 9638.85 10817.59 11551.09

D611 Actual social contributions 2901.55 3424.09 3582.75 3896.04 3930.92 4409.08 4839.87 5379.67 5617.71 5942.39 6265.09 6487.40 7214.33 8058.32

D6111 Employers' actual social contributions 1849.03 2126.07 2334.79 2532.26 2501.86 2850.36 3000.27 3267.44 3406.46 3443.17 3451.74 3463.29 3861.45 4481.71

D61111 Compulsory employers' actual social contributions 1849.03 2126.07 2334.79 2532.26 2501.86 2850.36 3000.27 3267.44 3406.46 3443.17 3451.74 3463.29 3861.45 4481.71

D61111A Poistné na nemocenské poistenie - Zamestnávatelia Insurance in sickness absence - Employers Leyrs 172.04 145.56 209.35 209.89 214.33 236.24 257.72 281.95 298.94 160.89 118.24 138.98 152.23 175.10

D61111B Poistné na dôchodkové zabezpečenie * - Zamestnávatelia Contributions for pension insurance - Employers Leyrs 983.24 1194.32 1256.69 1338.84 1348.07 1608.45 1639.65 1742.12 1836.59 0.00 0.00 0.00 0.00 0.00

D61111C Poistné na starobné poistenie * - Zamestnávatelia Contributions for old-age pension insurance - Employers Leyrs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1505.88 1156.18 999.20 1102.77 1368.22

D61111D Poistné na invalidné poistenie * - Zamestnávatelia Contributions for disability insurance - Employers Leyrs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 301.00 298.41 324.67 363.08 393.61

D61111E Poistné na zdravotné poistenie - Zamestnávatelia Contributions for health insurance - Employers Leyrs 472.18 544.78 620.49 654.12 677.29 732.13 782.38 889.27 899.79 969.43 1101.84 1178.85 1321.18 1464.28

D61111F Príspevky na poistenie v nezamestnanosti - Zamestnávatelia Contributions for unemployment insurance - Employers Leyrs 146.65 170.19 179.11 190.07 192.03 193.36 228.24 238.13 235.38 111.23 99.72 108.11 120.43 136.66

D61111G Príspevky do rezervného fondu solidarity - Zamestnávatelia Contributions to reserve fund of solidarity - Employers Leyrs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 222.20 469.20 527.05 594.04 676.43

D61111H Sociálne príspevky bezpečtnostných zložiek (MO SR, MV SR) - zamestnávatelia Social contributions of security units (MoD SR, MoI SR) - Employers Leyrs 74.92 71.23 69.14 139.35 70.14 73.66 77.34 82.09 85.67 72.79 95.47 64.96 69.08 89.76

D61111I Poistné na poistenie zodpovednosti za škodu ** - Poistné na poistenie zodpovednosti za škodu - zamestnávatelia Contributions for liability for damage insurance - Contributions for liability for damage insurance - employers Leyrs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 17.93 34.16 81.99 95.17 100.68 112.89 125.97

D61111J Príspevky do garančného fondu - Zamestnávatelia Guaranty fund contributions - Employers Leyrs 0.00 0.00 0.00 0.00 0.00 6.54 14.94 15.97 15.93 17.76 17.53 20.78 25.76 51.68

D61112 Voluntary employers' actual social contributions L L L L L L L L L L L L L L

D6112 Employees' social contributions 549.63 679.15 739.16 765.15 794.80 900.78 1006.84 1091.25 1141.64 1300.67 1481.88 1515.37 1699.56 1961.79

D61121 Compulsory employees' social contributions 549.63 679.15 739.16 765.15 794.80 900.78 1006.84 1091.25 1141.64 1300.67 1481.88 1515.37 1699.56 1961.79

D61121A Poistné na nemocenské poistenie - Zamestnanci Insurance in sickness absence - Employees Lees 69.97 84.35 90.12 87.93 89.49 99.38 109.11 115.85 123.61 143.27 120.73 138.82 152.19 176.69

D61121B Poistné na dôchodkové zabezpečenie * - Zamestnanci Contributions for pension insurance - Employees Lees 273.45 315.71 344.69 368.09 370.28 445.70 492.66 517.36 544.81 0.00 0.00 0.00 0.00 0.00

D61121C Poistné na starobné poistenie * - Zamestnanci Contributions for old-age pension insurance - Employees Lees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 381.20 416.68 451.57 510.89 626.80

D61121D Poistné na invalidné poistenie * - Zamestnanci Contributions for disability insurance - Employees Lees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 270.10 302.93 324.04 364.90 397.30

D61121E Poistné na zdravotné poistenie - Zamestnanci Contributions for health insurance - Employees Lees 147.45 201.89 224.82 242.12 251.91 271.86 305.12 350.30 357.47 384.55 436.07 467.57 523.97 582.85

D61121F Príspevky na poistenie v nezamestnanosti - Zamestnanci Contributions for unemployment insurance - Employees Lees 48.90 56.73 59.72 67.02 62.60 62.34 77.34 82.19 89.13 93.31 100.98 107.88 121.03 137.95

D61121G Sociálne príspevky bezpečtnostných zložiek (MO SR, MV SR) - zamestnanci Social contributions of security units (MoD SR, MoI SR) - Employees Lees 9.86 20.48 19.82 0.00 20.51 21.51 22.61 25.56 26.62 28.25 104.49 25.49 26.59 40.20

D61122 Voluntary employees' social contributions L L L L L L L L L L L L L L

D6113 Social contributions by self- and non-employed persons 502.89 618.87 508.80 598.62 634.27 657.94 832.77 1020.98 1069.61 1198.55 1331.47 1508.74 1653.32 1614.82

D61131 Compulsory social contributions by self- and non-employed persons 502.89 618.87 508.80 598.62 634.27 657.94 832.77 1020.98 1055.10 1169.16 1303.82 1476.93 1630.95 1589.82

D61131A Poistné na nemocenské poistenie - Samostatne zárobkovo činné osoby a spolupracujúce osoby Insurance in sickness absence - Self-employed persons and cooperators SPLIT 2 35.09 28.51 15.97 26.22 28.48 29.38 43.19 61.08 64.53 62.50 60.21 37.31 40.46 36.98

D61131B Poistné na dôchodkové zabezpečenie * - Samostatne zárobkovo činné osoby a spolupracujúce osoby Contributions for pension insurance - Self-employed persons and cooperators SPLIT 2 187.65 185.65 91.91 146.52 155.78 173.57 270.53 353.91 365.20 0.00 0.00 0.00 0.00 0.00

D61131C Poistné na starobné poistenie * - Samostatne zárobkovo činné osoby a spolupracujúce osoby Contributions for old-age pension insurance - Self-employed persons and cooperators SPLIT 2 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 286.53 261.37 383.82 386.54 213.30

D61131D Poistné na invalidné poistenie * - Samostatne zárobkovo činné osoby a spolupracujúce osoby Contributions for disability insurance - Self-employed persons and cooperators SPLIT 2 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 83.55 80.83 51.32 57.76 95.96

D61131E Poistné na zdravotné poistenie - Samostatne zárobkovo činné osoby a spolupracujúce osoby Contributions for health insurance - Self-employed persons and cooperators SPLIT 2 270.46 394.05 389.60 416.02 439.92 442.08 508.56 594.40 613.49 701.49 826.26 961.40 1097.36 1184.49

D61131F Príspevky na poistenie v nezamestnanosti - Samostatne zárobkovo činné osoby a spolupracujúce osoby Contributions for unemployment insurance - Self-employed persons and cooperators SPLIT 2 9.69 10.66 11.32 9.86 10.09 12.91 10.49 11.59 11.88 0.00 0.00 0.00 0.00 0.00

D61131G Príspevky do rezervného fondu solidarity - Samostatne zárobkovo činné osoby Contributions to reserve fund of solidarity - Self-employed persons and cooperators SPLIT 2 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 35.09 75.15 43.09 48.82 59.09

D61132 Voluntary social contributions by self- and non-employed persons 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14.51 29.39 27.65 31.81 22.37 25.00

D61132A Poistné na nemocenské poistenie - Dobrovoľné sociálne príspevky SZČO a nezamestnaných Insurance in sickness absence - Voluntary social contributions by self- and non-employed persons 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2.86 5.48 5.05 3.95 4.88 6.84

D61132B Poistné na dôchodkové zabezpečenie * - Dobrovoľní platitelia Contributions for pension insurance - Voluntary social contributions by self- and non-employed persons 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11.65 0.00 0.00 0.00 0.00 0.00

D61132C Poistné na starobné poistenie * - Dobrovoľní platitelia Contributions for old-age pension insurance - Voluntary social contributions by self- and non-employed persons 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14.71 14.84 15.93 8.00 8.83

D61132D Poistné na invalidné poistenie * - Dobrovoľní platitelia Contributions for disability insurance - Voluntary social contributions by self- and non-employed persons 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4.45 4.85 5.25 3.92 3.72

D61132E

D61132F Príspevky na poistenie v nezamestnanosti - Dobrovoľní platitelia Contributions for unemployment insurance - Voluntary social contributions by self- and non-employed persons 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2.97 2.92 2.56 2.49 2.56

D61132G Príspevky do rezervného fondu solidarity - Dobrovoľní platitelia Contributions to reserve fund of solidarity - Voluntary social contributions by self- and non-employed persons 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.79 0.00 4.12 3.09 3.05

D612 Imputované sociálne príspevky Imputed social contributions 14.47 16.93 17.69 16.17 24.27 19.32 22.77 31.80 54.87 64.30 49.23 65.23 72.70 78.54

D995 Capital transfers from general government to relevant sectors representing taxes and social contributions assessed 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

D995A Taxes on products assessed but unlikely to be collected (5) L L L L L L L L L L L L L L

D995B Other taxes on production assessed but unlikely to be collected (5) L L L L L L L L L L L L L L

D995C Taxes on income assessed but unlikely to be collected (5) L L L L L L L L L L L L L L

D995D Other current taxes assessed but unlikely to be collected (5) L L L L L L L L L L L L L L

D995E Employers' actual social contributions assessed but unlikely to be collected (5) L L L L L L L L L L L L L L

D995F Employees' social contributions assessed but unlikely to be collected (5) L L L L L L L L L L L L L L

D995G Social contributions by self- and unemployed persons assessed but unlikely to be collected (5) L L L L L L L L L L L L L L

D995H Capital taxes assessed but unlikely to be collected (5) L L L L L L L L L L L L L L

ODB

TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS AFTER DEDUCTION OF AMOUNTS

ASSESSED BUT UNLIKELY TO BE COLLECTED 7786.50 8482.44 8903.61 9614.38 9939.06 10626.27 11217.49 12161.56 13362.71 14243.82 15460.99 16126.25 18031.92 19609.41

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

ODC TAXES ON PRODUCTION AND IMPORTS

TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS (including imputed social contributions) AFTER

DEDUCTION OF AMOUNTS ASSESSED BUT UNLIKELY TO BE COLLECTED 7800.97 8499.37 8921.30 9630.55 9963.32 10645.59 11240.26 12193.36 13417.58 14308.12 15510.22 16191.47 18104.61 19687.95





(*) Essential information in "Explanatory notes"

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS









Alcohol, Tobacco and Environmental tax:

AT alcohol and tabacco tax

T transport tax

E energy tax,

P pollution tax

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Slovenia (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)



Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D2 TAXES ON PRODUCTION AND IMPORTS 1,592 1,862 2,069 2,397 2,789 2,924 3,221 3,668 4,019 4,289 4,527 4,725 5,154 5,328

D21 Taxes on products 1,540 1,746 1,848 2,114 2,453 2,492 2,696 3,079 3,319 3,520 3,697 3,954 4,420 4,733

D211 Value added type taxes 0 0 0 0 802 1,599 1,718 1,981 2,140 2,311 2,472 2,647 2,923 3,130

D211A Prenos DDV iz preteklega obdobja Surplus of VAT from previous period C M M M M 110 541 579 602 709 757 720 877 918 0

D211B Obveznost DDV VAT due to be paid C M M M M 598 1,178 1,329 1,538 1,612 2,519 3,206 3,563 4,098 4,621

D211C (minus) Presežek DDV (-) (less) Exceeding VAT (-) C M M M M -383 -1,269 -1,522 -1,722 -2,063 -2,035 -1,936 -2,354 -2,721 -2,208

D211D DDV iz uvoza VAT from customs declarations C M M M M 482 1,161 1,346 1,575 1,898 1,085 498 575 646 737

D211E (minus) Negativna kompenzacija kmetov v pavšalnem nadomestilu DDV (-) (less) Negative compensation of farmers in VAT flat rate system (-) C M M M M -5 -12 -13 -13 -15 -15 -17 -15 -18 -20

D211F (minus) Od tega prihodki EU institucij (-) (less) Of which revenue to the EU institutions (-) C M M M M M M M M M 0 0 0 0 0

D212 Taxes and duties on imports excluding VAT 363 351 275 234 264 239 222 206 220 114 44 54 95 87

D2121 Import duties 306 308 236 189 179 151 114 122 126 63 34 42 85 76

D2121A Prihodki carin Customs duties revenue C 241 301 236 189 179 151 114 122 126 63 34 42 85 76

D2121B Posebne davščine za izravnavo davčne obremenitve Special taxes on balance of tax burden C 25 3 0 M M M M M M M M M M M

D2121C Posebne davščine za carinsko evidentiranje Special taxes on customs recording C 40 4 0 M M M M M M M M M M M

D2122 Taxes on imports, excluding VAT and import duties 57 43 39 45 85 89 108 83 94 51 10 12 11 12

D2122A Levies on imported agricultural products 7 10 7 7 11 7 4 7 10 4 0 0 0 0

D2122AA Dajatve na uvožene kmetijske proizvode Levies on imported agricultural products C 7 10 7 7 11 7 4 7 10 4 0 0 0 0

D2122B Monetary compensatory amounts on imports 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122BA Denarna nadomestila ob uvozu Monetary compensatory amounts on imports M M M M M M M M M M M M M M

D2122C Excise duties 0 0 0 0 54 74 95 69 76 44 10 12 10 11

D2122CA Trošarine na uvožene proizvode Excise duties on imports C M M M M 54 74 95 69 76 44 10 12 10 11

D2122D General sales taxes 50 34 32 38 20 8 8 8 8 3 0 0 0 0

D2122DA Carina od fizičnih oseb Customs duties paid by individuals C M M M M M 1 1 0 0 0 M M M M

D2122DB Posebne uvozne davščine in carinske takse Special import duties and customs charges C 50 34 32 38 20 7 7 8 7 3 M M M M

D2122E Taxes on specific services 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122EA Davki na posebne storitve Taxes on specific services M M M M M M M M M M M M M M

D2122F Profits of import monopolies 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122FA Dobički uvoznih monopolov Profits of import monopolies M M M M M M M M M M M M M M

D214 Taxes on products, except VAT and import taxes 1,177 1,395 1,573 1,880 1,388 654 756 892 958 1,095 1,181 1,253 1,403 1,517

D214A Excise duties and consumption taxes 0 0 0 0 239 488 604 724 770 877 948 1,008 1,123 1,235

D214AA Alkohol in alkoholne pijače Alcohol and alcoholic drinks C AT M M M M 20 39 53 57 60 61 63 67 71 72

D214AB Mineralna olja in plin Mineral oil and gas C E M M M M 211 405 518 574 590 633 646 677 758 824

D214AC Tobačni izdelki Tobacco C AT M M M M 50 97 110 155 189 226 249 274 301 343

D214AD Prostocarinske prodajalne - alkohol in alkoholne pijače Duty-free shops - alcohol and alcoholic drinks C AT M M M M 2 3 3 2 1 0 M M M M

D214AE Prostocarinske prodajalne - tobačni izdelki Duty-free shops - tobacco C AT M M M M 10 17 15 5 5 1 M M M M

D214AF Električna energija in premog Electric power and coal C E M M M M M M M M M 0 0 0 4 7

D214AG Dajatev na sladkor Sugar levy C M M M M M M M M M M 1 1 0 0

D214AH (minus) Trošarine na uvožene proizvode (-) (less) Excises from imports (-) C M M M M -54 -74 -95 -69 -76 -44 -10 -12 -10 -11

D214B Stamp taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214BA Kolkovina na prodajo določenih proizvodov Stamp taxes M M M M M M M M M M M M M M

D214C Taxes on financial and capital transactions 12 14 17 21 26 23 27 31 30 33 40 45 57 49

D214CA Davki na promet nepremičnin od pravnih oseb Tax on sale of immovable property - from legal entities KS 6 7 8 11 14 11 14 15 12 12 13 14 19 13

D214CB Davki na promet nepremičnin od fizičnih oseb Tax on sale of immovable property - from individuals KS 6 7 9 11 12 12 13 16 18 21 27 31 38 36

D214D Car registration taxes 0 0 0 0 8 19 23 26 35 48 44 47 62 71

D214DA Davek od novih motornih vozil Tax on sales of new motor vehicles C T M M M M 6 18 22 25 33 45 42 46 60 70

D214DB Davek od rabljenih motornih vozil Tax on sales of used motor vehicles C T M M M M 2 2 1 1 1 2 2 2 2 1

D214E Taxes on entertainment 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214EA Davki na zabavo Taxes on entertainment M M M M M M M M M M M M M M

D214F Taxes on lotteries, gambling and betting 21 25 33 35 33 31 35 39 43 52 59 64 67 65

D214FA Davek od posebnih iger na srečo Tax on special gambling (gambling and casinos) C 16 20 27 30 28 25 29 33 39 47 56 61 64 61

D214FB Davek od klasičnih iger na srečo Tax on classical gambling (lottery…) C M M M M 1 1 2 2 2 3 3 3 3 4

D214FC Posebni davek na igralne avtomate Special tax on slot machines C 5 5 5 5 5 4 4 4 2 2 0 0 0 0

D214G Taxes on insurance premiums 0 0 0 0 15 37 36 41 45 50 54 55 65 66

D214GA Davek od prometa zavarovalnih storitev Tax on insurance services C M M M M 15 37 36 41 45 50 54 55 65 66

D214H Other taxes on specific services 2 2 3 3 3 3 3 3 4 4 6 7 7 7

D214HA Turistična taksa Sojourn tax C 2 2 3 3 3 3 3 3 4 4 6 7 7 7

D214I General sales or turnover taxes 1,142 1,353 1,493 1,758 1,006 23 0 0 0 0 0 0 0 0

D214IA Poseben prometni davek na alkohol Special turnover tax on alcohol C AT 24 22 22 22 13 M M M M M M M M M

D214IB Prometni davek na proizvode Turnover tax on goods C 871 1,032 1,132 1,276 706 11 M M M M M M M M

of which on Energy E 321 394 435 507 265

of which on Transport T 74 84 93 103 74

of which on Alcohol and Tobacco AT 128 150 156 161 78

D214IC Prometni davek na storitve Turnover tax on services C 246 299 338 460 286 12 M M M M M M M M

of which on Transport T 7 9 10 13 7

D214J Profits of fiscal monopolies 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214JA Dobički fiskalnih monopolov Profits of fiscal monopolies M M M M M M M M M M M M M M

D214K Export duties and monetary comp. amounts on exports 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214KA Izvozne dajatve in denarna nadomestila ob izvozu Export duties and monetary comp. amounts on exports M M M M M M M M M M M M M M

D214L Other taxes on products n.e.c. 0 0 28 62 58 29 28 27 33 31 30 27 21 23

D214LA Takse za obremenjevanje zraka Taxes on air pollution C E M M 28 62 58 29 28 27 33 31 30 27 21 23

D29 Other taxes on production 52 116 221 282 336 432 525 589 700 768 830 772 734 594

D29A Taxes on land, buildings or other structures 36 42 59 70 72 79 93 99 105 112 119 134 137 151

D29AA Nadomestilo za uporabo stavbnega zemljišča od pravnih oseb Compensation for the use of building-ground - paid by legal entities KS 28 34 48 58 57 63 74 77 80 83 85 97 100 111

D29AB Nadomestilo za uporabo stavbnega zemljišča od fizičnih oseb Compensation for the use of building-ground - paid by individuals KS 8 9 11 12 15 16 19 22 25 29 34 38 37 40

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D29B TAXES ON PRODUCTION AND IMPORTS

Taxes on the use of fixed assets 6 6 6 9 10 12 13 14 16 17 21 18 21 25

D29BA Pristojbina za registracijo motornih vozil, plovil in letal od pravnih oseb Registration fees on motor vehicles, boats and airplanes - paid by legal entities KS T 6 6 6 9 10 12 13 14 16 17 21 18 21 25

D29BB Takse za registracijo traktorjev Registration fees on tractors KS T 0 0 0 0 0 0 0 0 M M M M M M

D29C Total wage bill and payroll taxes 3 63 142 176 215 272 336 376 434 475 501 445 418 258

D29CA Davek na izplačane plače Payroll tax Leyrs 3 63 142 176 215 272 336 376 434 475 501 445 391 230

D29CB Posebni davek na določene prejemke (na pogodbeno delo) Tax on work - contracts Lees M M M M M M M M M M M M 27 28

D29D Taxes on international transactions 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D29DA Davki na mednarodne transakcije v proizvodne namene Taxes on international transactions M M M M M M M M M M M M M M

D29E Business and professional licences 0 0 0 0 10 27 35 31 40 55 72 77 84 82

D29EA Koncesijski prihodki Concessions KS M M M M 0 1 3 3 8 17 26 24 29 30

D29EB Koncesijske dajatve iz posebnih iger na srečo Concessions duties on special gambling (gambling in casinos) KS M M M M 10 26 33 27 33 38 46 53 55 52

D29F Taxes on pollution 7 6 14 27 22 30 35 56 89 94 101 83 56 59

D29FA Vodna povračila Charges on use of water C P 1 1 2 2 3 4 5 14 16 14 18 17 22 23

D29FB Komunalna taksa Taxes on waste pollution C P 6 4 4 5 4 7 9 22 49 47 51 42 10 9

D29FC Taksa za obremenjevanje zraka s plinskimi in trdimi gorivi Tax on air pollution - caused by gas and hard fuels C E M M 5 12 5 3 4 6 17 28 18 9 8 9

D29FD Prispevek NEK skladu za financiranje razgradnje NEK Contribution of Nuclear power plant to finance its decomposition C E 0 1 3 8 9 16 16 13 7 5 7 8 8 9

D29FE Nadomestila zaradi omejene rabe prostora na območju jedrskega objekta Indemnity for restricted use of area on the territory of Nuclear power plant C E M M M M M M M M M M 7 7 7 8

D29G Under-compensation of VAT (flat rate system) 0 0 0 0 5 12 13 13 15 15 17 15 18 20

D29GA Negativna kompenzacija kmetov v pavšalnem nadomestilu DDV Negative compensation of farmers in a VAT flat rate system C M M M M 5 12 13 13 15 15 17 15 18 20

D29H Other taxes on production n.e.c. 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D29HA Drugi davki na proizvodnjo Other taxes on production M M M M M M M M M M M M M M

D5 CURRENT TAXES ON INCOME, WEALTH, ETC. 707 872 1,000 1,091 1,229 1,354 1,554 1,797 1,999 2,219 2,495 2,827 3,168 3,332

D51 Taxes on income 685 847 972 1,047 1,178 1,298 1,493 1,733 1,924 2,136 2,407 2,734 3,041 3,133

D51M Taxes on individual or household income including holding gains 604 707 798 840 938 1,039 1,187 1,320 1,437 1,556 1,583 1,782 1,916 2,188

D51MA Davki na dohodek posameznikov ali gospodinjstev brez davkov na dobičke od lastnine

Taxes on individual or household income excluding holding gains 604 707 798 840 938 1,039 1,187 1,320 1,437 1,556 1,583 1,782 1,916 2,188

D51MB Davki na dobičke od lastnine posameznikov ali gospodinjstev Taxes on individual or household holding gains M M M M M M M M M M M M M M

D51A Taxes on individual or household income excluding holding gains (2) 604 707 798 840 938 1,039 1,187 1,320 1,437 1,556 1,583 1,782 1,916 2,188

D51AA Dohodnina Personal income tax - wages and salaries SPLIT 1 561 659 745 796 901 1,018 1,158 1,281 1,392 1,495 1,487 1,583 1,588 1,790

D51AB Dohodnina - pokojnine Personal income tax - pensions SPLIT 1 9 9 10 11 14 14 14 15 15 15 38 30 18 19

D51AC Dohodnina - pogodbeno delo Personal income tax - contractual work SPLIT 1 14 17 18 19 20 22 23 26 26 27 66 69 79 86

D51AD Dohodnina - državne in druge nagrade Personal income tax - state and other awards SPLIT 1 1 2 3 2 2 3 3 4 5 6 16 12 12 15

D51AE Dohodnina - dejavnosti Personal income tax - entrepreneurial activities and others SPLIT 1 34 47 54 62 64 66 76 81 94 103 129 242 276 348

D51AF Dohodnina - odstopljeni vir občinam Personal income tax - source assigned for local government SPLIT 1 M M M M M M M M M M M M 0 0

D51AG Letni poračun Annual final assessment SPLIT 1 -15 -26 -31 -50 -63 -83 -88 -87 -94 -91 -154 -154 -57 -69

D51C1 Taxes on individual or household holding gains (2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D51C1A Davki na dobičke od lastnine posameznikov ali gospodinjstev Taxes on individual or household holding gains M M M M M M M M M M M M M M

D51O Taxes on the income or profits of corporations including holding gains 54 108 139 150 196 216 261 363 437 523 795 920 1,116 936

D51OA Davki na dohodek ali dobiček gospodarskih družb brez davkov na dobičke od lastnine

Taxes on the income or profits of corporations excluding holding gains 54 108 139 150 196 216 261 363 437 523 795 920 1,116 936

D51OB Davki na dobičke od lastnine gospodarskih družb Taxes on holding gains of corporations M M M M M M M M M M M M M M

D51B Taxes on the income or profits of corporations excluding holding gains (2) 54 108 139 150 196 216 261 363 437 523 795 920 1,116 936

D51BA Davki na dohodek ali dobiček gospodarskih družb brez davkov na dobičke od lastnine

Taxes on the income or profits of corporations excluding holding gains KIC 54 108 139 150 196 216 261 363 437 523 795 920 1,116 936

D51C2 Taxes on holding gains of corporations (2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D51C2A Davki na dobičke od lastnine gospodarskih družb Taxes on holding gains of corporations M M M M M M M M M M M M M M

D51C3 Other taxes on holding gains (2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D51C3A Preostali davki na dobičke od lastnine Other taxes on holding gains M M M M M M M M M M M M M M

D51C Taxes on holding gains (3) M M M M M M M M M M M M M M

D51D Taxes on winnings from lottery or gambling 1 1 1 2 2 2 2 2 2 3 3 3 3 4

D51DA Davki na dobitke pri igrah na srečo Taxes on winnings from lottery or gambling KIH 1 1 1 2 2 2 2 2 2 3 3 3 3 4

D51E Other taxes on income n.e.c. 27 31 34 55 42 42 43 48 48 55 27 29 5 5

D51EA Posebni davek na določene prejemke (na pogodbeno delo) Tax on work-contracts Lees 13 14 15 16 16 18 18 20 18 19 20 23 M M

D51EB Avtorske pravice in izumi Tax on income - copy rights, patents and trademarks KIH 14 17 19 21 23 24 25 28 30 36 7 6 5 5

D51EC Posebni prispevek za obnovo Posočja Special contribution for the reconstruction of Posocje region Lees M M M 18 3 0 0 0 0 0 0 0 0 0

D59 Other current taxes 22 25 29 44 51 56 61 63 74 83 88 93 127 200

D59A Current taxes on capital 1 1 2 3 2 3 2 3 3 3 4 4 4 4

D59AA Davek od premoženja stavb Property tax on buildings KS 1 1 2 2 1 2 2 2 2 3 3 3 3 3

D59AB Davek od vikendov Property tax on weekend cottages KS 0 0 1 1 1 1 1 1 1 1 1 1 1 1

D59AC Davek od plovil Property tax on boats KS 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D59B Poll taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D59BA Glavarina Poll taxes M M M M M M M M M M M M M M

D59C Expenditure taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D59CA Davki na izdatke oseb ali gospodinjstev Expenditure taxes M M M M M M M M M M M M M M

D59D Payments by households for licences 18 21 23 38 46 49 55 57 67 75 77 82 117 189

D59DA Pristojbine za registracijo motornih vozil, plovil in letal od fizičnih oseb Registration fees on motor vehicles, boats and airplanes - paid by individuals C T 18 21 23 38 46 49 55 57 67 75 77 82 87 80

D59DB RTV naročnina Radio and television licence fee C M M M M M M M M M M M M M 79

D59DC Okoljska dajatev za onesnaževanje okolja zaradi odvajanja odpadnih voda Special water tax C P M M M M M M M M M M M M 30 30

D59E Taxes on international transactions 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D59EA Davki na mednarodne transakcije Taxes on international transactions M M M M M M M M M M M M M M

D59F Other current taxes n.e.c. 3 3 3 3 3 4 4 4 4 5 7 7 6 7

D59FA Požarna taksa Fire protection tax 3 3 3 3 3 4 4 4 4 5 7 7 6 7

Split to KS KS 1 1 1 1 1 1 1 1 1 2 2 2 2 2

Split to C C 2 2 2 2 2 2 3 3 3 3 5 5 4 4

D91 Capital Taxes 8 6 8 31 28 16 23 18 6 16 8 6 9 11

D91A Taxes on capital transfers 1 1 1 1 2 2 2 3 4 4 5 6 9 11

D91AA Davek na dediščine in darila Inheritance and gift tax KS 1 1 1 1 2 2 2 3 4 4 5 6 9 11

D91B Capital levies 7 5 6 11 18 10 7 8 0 0 0 0 0 0

D91BA Odškodnina za spremembo namembnosti kmetijskega zemljišča in gozda Payments for the change of use of agricultural and forest land KS 7 5 6 11 18 10 7 8 0 0 0 0 0 0

D91C Other capital taxes n.e.c. 0 0 0 18 9 4 13 8 1 12 3 0 0 0

D91CA Davek na bilančno vsoto bank Tax on balance wealth paid by banks KS M M M 18 9 4 13 8 1 12 3 0 0 0

ODA TOTAL TAX RECEIPTS 2,308 2,741 3,077 3,518 4,046 4,294 4,798 5,483 6,023 6,524 7,030 7,558 8,331 8,671

D611 Actual social contributions 1,734 1,782 1,927 2,149 2,376 2,636 2,996 3,304 3,568 3,857 4,092 4,352 4,733 5,221

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D6111 Employers' PRODUCTION AND IMPORTS

TAXES ONactual social contributions 824 746 742 819 908 1,012 1,130 1,256 1,356 1,457 1,594 1,697 1,852 2,042

D61111 Compulsory employers' actual social contributions 824 746 742 819 908 1,012 1,130 1,256 1,356 1,457 1,594 1,697 1,852 2,042

D61111A Prispevki za zaposlovanje Contributions for employment Leyrs 14 4 3 3 3 4 4 5 5 5 6 6 7 8

D61111B Prispevki za porodniško varstvo Contributions for maternity leave Leyrs 4 4 4 5 5 6 7 7 8 9 10 10 11 12

D61111C Prispevki za zdravstveno zavarovanje Contributions for health insurance Leyrs 229 267 301 333 370 414 471 534 576 619 692 738 806 891

D61111D Prispevki za pokojninsko in invalidsko zavarovanje Contributions for pension and disability insurance Leyrs 578 471 433 478 530 589 648 710 767 824 887 943 1,028 1,132

D61112 Voluntary employers' actual social contributions 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D61112A Prostovoljni dejanski socialni prispevki delodajalcev Voluntary employer's actual social contributions 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D6112 Employees' social contributions 831 932 1,050 1,163 1,298 1,447 1,597 1,754 1,878 2,021 2,147 2,281 2,490 2,752

D61121 Compulsory employees' social contributions 831 932 1,050 1,163 1,298 1,447 1,597 1,754 1,878 2,021 2,147 2,281 2,490 2,752

D61121A Prispevki za zaposlovanje Contributions for employment Lees 16 7 7 8 8 9 10 11 12 13 14 15 16 18

D61121B Prispevki za porodniško varstvo Contributions for maternity leave Lees 4 4 5 5 6 7 7 8 9 9 10 10 11 12

D61121C Prispevki za zdravstveno zavarovanje Contributions for health insurance Lees 234 276 312 346 389 432 475 521 542 582 620 659 719 795

D61121D Prispevki za pokojninsko in invalidsko zavarovanje Contributions for pension and disability insurance Lees 578 644 726 804 895 999 1,105 1,214 1,314 1,417 1,504 1,598 1,744 1,927

D61122 Voluntary employees' social contributions 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D61122A Prostovoljni dejanski socialni prispevki zaposlenih Voluntary employee's actual social contributions 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D6113 Social contributions by self- and non-employed persons 79 105 135 167 169 177 269 294 334 379 351 374 392 427

D61131 Compulsory social contributions by self- and non-employed persons 79 105 135 167 169 177 269 294 334 379 351 374 392 427

D61131A Prispevki za zaposlovanje Contributions for employment SPLIT 2 1 1 1 1 1 1 1 1 1 2 1 2 2 2

D61131B Prispevki za porodniško varstvo Contributions for maternity leave SPLIT 2 0 0 1 1 1 1 1 1 1 2 2 2 2 2

D61131C Prispevki za zdravstveno zavarovanje Contributions for health insurance SPLIT 2 23 36 43 48 50 59 87 102 134 163 130 138 144 156

D61131D Prispevki za pokojninsko in invalidsko zavarovanje Contributions for pension and disability insurance SPLIT 2 54 68 91 118 117 117 180 189 198 212 218 232 245 267

D61132 Voluntary social contributions by self- and non-employed persons 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D61132A Prostovoljni dejanski socialni prispevki samozaposlenih in nezaposlenih Voluntary actual social contributions by self- and non-employed persons 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D612 Imputed social contributions (4) 20 23 27 30 34 39 45 50 55 68 73 76 80 90

D995

Capital transfers from general government to relevant sectors representing taxes and

social contributions assessed but unlikely to be collected (5) 6 6 6 4 5 7 7 8 8 10 12 13 14 23

D995A Taxes on products assessed but unlikely to be collected (5) 0 0 0 0 0 1 1 1 1 2 4 4 5 23

D995AA Obračunani toda neizterljivi davki na proizvode Taxes on products assessed but unlikely to be collected L L L L L 1 1 1 1 2 4 4 5 23

D995B Other taxes on production assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995BA Obračunani toda neizterljivi drugi davki na proizvodnjo Other taxes on production assessed but unlikely to be collected L L L L L L L L L L L L L L

D995C Taxes on income assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995CA Obračunani toda neizterljivi davki na dohodke Taxes on income assessed but unlikely to be collected L L L L L L L L L L L L L L

D995D Other current taxes assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995DA Obračunani toda neizterljivi drugi tekoči davki Other current taxes assessed but unlikely to be collected L L L L L L L L L L L L L L

D995E Employers' actual social contributions assessed but unlikely to be collected (5) 5 5 5 3 4 4 5 5 6 6 7 7 8 0

D995EA Obračunani toda neizterljivi dejanski socialni prispevki delodajalca Employer's actual social contributions assessed but unlikely to be collected 5 5 5 3 4 4 5 5 6 6 7 7 8 0

D995F Employees' social contributions assessed but unlikely to be collected (5) 1 1 1 1 1 1 1 1 1 2 2 2 2 0

D995FA Obračunani toda neizterljivi dejanski socialni prispevki delojemalca Employee's actual social contributions assessed but unlikely to be collected 1 1 1 1 1 1 1 1 1 2 2 2 2 0

D995G Social contributions by self- and unemployed persons assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995GA Obračunani toda neizterljivi socialni prispevki samozaposlenih in nezaposlenih Social contributions by self- and unemployed persons assessed but unlikely to be collected L L L L L L L L L L L L L L

D995H Capital taxes assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995HA Obračunani toda neizterljivi davki na kapital Capital taxes assessed but unlikely to be collected L L L L L L L L L L L L L L

ODB

TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS AFTER

DEDUCTION OF AMOUNTS ASSESSED BUT UNLIKELY TO BE COLLECTED 4,036 4,518 4,998 5,663 6,417 6,924 7,787 8,779 9,583 10,370 11,110 11,897 13,050 13,869

ODC

TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS (including

imputed social contributions) AFTER DEDUCTION OF AMOUNTS ASSESSED

BUT UNLIKELY TO BE COLLECTED 4,056 4,541 5,025 5,693 6,451 6,962 7,832 8,829 9,638 10,439 11,182 11,973 13,130 13,960





(*) Essential information in "Explanatory notes"

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS









Economic funtion Alcohol, Tobacco and Environmental tax:

C Consumption tax AT alcohol and tabacco tax

Leyrs Labour taxes on Employers T transport tax

Lees Labour taxes on Employees E energy tax,

Lnon Labour tax on the non-employed (pensioners/ unemployed) P pollution tax

KIC Capital tax on the income of corporations

KIH Capital tax on the income of households

KISe Capital tax on the income of self-employed

KS Capital tax on Stocks of Wealth

SPLIT 1 PIT Split between Lees, Lnon, KIH, KISe

SPLIT 2 Split between Lnon and KISe

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Spain (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)





Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D2 IMPUESTOS SOBRE LA PRODUCCIÓN Y LAS IMPORTACIONES TAXES ON PRODUCTION AND IMPORTS 47,742 50,745 55,314 62,138 69,643 75,187 78,357 84,474 92,796 102,393 114,066 124,689 127,057

D21 Impuestos sobre los productos Taxes on products 41,928 44,803 48,938 55,055 62,183 67,336 69,985 75,650 84,110 93,007 103,655 113,581 115,342

D211 Impuestos tipo valor añadido Value added type taxes 23,282 25,318 27,644 30,243 35,238 38,380 39,884 42,407 46,772 51,137 57,215 62,674 64,431

D211A Impuesto sobre el Valor Añadido (IVA) Value Added Tax (VAT) C 22,949 24,960 27,218 29,704 34,622 37,640 39,117 41,475 45,915 50,084 56,197 61,595 63,160

D211B Impuesto General Indirecto Canario (IGIC) Canary Islands General Indirect Tax C 333 358 426 539 616 740 767 932 857 1,053 1,018 1,079 1,271

D212 Impuestos y derechos sobre las importaciones excluido el IVA Taxes and duties on imports excluding VAT 843 702 770 900 980 1,073 1,072 1,039 1,115 1,380 1,566 1,740 1,867

D2121 Derechos de importación Import duties 678 641 717 843 898 1,003 1,003 972 1,049 1,253 1,436 1,626 1,764

D2121A Tarifa exterior común Common Customs Tariff duties C 597 579 624 746 805 929 933 888 947 1,164 1,350 1,528 1,671

D2121B Arbitrio sobre Imp. y Entregas de Mercan.en Canarias (AIEM): Import. Tax on Imports and Deliveries of Goods in the Canary Islands: Import C 63 65 66 60 56 33 31 45 63 52 49 50 51

D2121C Imp. sobre la Prod., los Servi. y la Import. (IPSI) en Ceuta y Melilla: Import. Tax on Production, Services and Imports in Ceuta and Melilla: Import (IPSI) C 16 13 25 37 37 41 39 39 39 37 37 48 42

D2121D Otros impuestos sobre la importación Other taxes on imports C 2 -16 2 0 0 0 0 0 0 0 0 0 0

D2122 Imp. sobre las importaciones, excluidos IVA y derchs de imp. Taxes on imports, excluding VAT and import duties 165 61 53 57 82 70 69 67 66 127 130 114 103

D2122A Gravámenes sobre productos agrícolas importados Levies on imported agricultural products 136 33 29 34 57 41 37 38 39 89 86 62 51

D2122AA Exacciones agrícolas Agricultural Duties C 135 33 29 34 57 41 37 38 39 89 86 62 51

D2122AB Otros impuestos Other taxes C 1 0 0 0 0 0 0 0 0 0 0 0 0

D2122B Montantes compensatorios recaudados sobre las importaciones Monetary compensatory amounts on imports L L L L L L L L L L L L L

D2122C Impuestos especiales Excise duties 29 28 24 23 25 29 32 29 27 38 44 52 52

D2122CA Impuestos especiales sobre determinados productos importados Excise duty on certain imported products C 29 28 24 23 25 29 32 29 27 38 44 52 52

D2122D Impuestos generales sobre las ventas General sales taxes L L L L L L L L L L L L L

D2122E Impuestos sobre servicios específicos Taxes on specific services L L L L L L L L L L L L L

D2122F Beneficios de los monopolios de importación Profits of import monopolies L L L L L L L L L L L L L

D214 Imp. sobre los productos, excluido IVA e impuestos sobre las import. Taxes on products, except VAT and import taxes 17,803 18,783 20,524 23,912 25,965 27,883 29,029 32,204 36,223 40,490 44,874 49,167 49,044

D214A Impuestos sobre consumos específicos y sobre el consumo Excise duties and consumption taxes 11,212 12,146 12,980 15,046 15,920 16,655 17,132 18,526 19,657 20,605 21,314 22,091 23,392

D214AA Impuesto sobre Hidrocarburos Tax on Hydrocarbons C E 7,754 8,265 8,512 9,187 9,785 9,997 10,222 10,496 10,768 11,138 11,216 11,446 11,785

D214AB Impuesto sobre la Electricidad Tax on Electricity bills C E 0 0 0 556 657 703 719 754 839 890 934 1,051 1,153

D214AC Impuesto sobre el Alcohol y Bebidas Derivadas Tax on Alcohol C AT 788 834 910 747 817 821 826 901 902 945 978 1,012 1,032

D214AD Impuesto sobre la Cerveza Tax on Beer C AT 0 0 0 187 178 202 217 226 246 252 266 303 307

D214AE Impuesto sobre Productos Intermedios Tax on Intermediate Products C AT 0 0 0 22 19 18 17 19 19 20 19 22 23

D214AF Impuesto sobre las Labores del Tabaco Tax on Tobacco C AT 2,287 2,682 3,148 3,917 4,021 4,505 4,708 5,114 5,506 5,912 6,237 6,486 7,250

D214AG Impuesto sobre Combustibles Derivados del Petróleo Tax on Fuel Oil Derivatives C E 216 211 231 222 240 237 260 225 252 253 257 260 263

D214AH Impuesto sobre Ventas Minoristas de Determinados Hidrocarburos Tax on Retail Sales of Specific Hydrocarbons C E 0 0 0 0 0 0 0 589 901 993 1,204 1,281 1,356

D214AI Arbitrio sobre Importaciones y Entregas de Mercancías en Canarias (AIEM): Producción Tax on Imports and Deliveries of Goods in the Canary Islands: Product C 100 103 102 95 88 51 104 81 100 83 80 78 86

D214AJ IPSI en las Ciudades de Ceuta y Melilla: Producción IPSI in the cities of Ceuta and Melilla: Production C 43 36 67 97 98 108 48 102 104 97 99 128 110

D214AK Tasas Comisión Nacional de la Energía Fees from the National Commission on Energy C E 22 15 10 14 15 13 11 19 20 22 24 26 27

D214AL Impuestos extinguidos Extinguised taxes C 2 0 0 2 2 0 0 0 0 0 0 -2 0

D214B Derechos de timbre Stamp taxes 228 196 205 170 162 153 140 173 129 108 93 87 75

D214BA Impuesto sobre transmisiones patrimoniales y AJD (Efectos timbrados) Stamp taxes KS 228 196 205 170 162 153 140 173 129 108 93 87 75

D214C Impuestos sobre operaciones financieras y de capital Taxes on financial and capital transactions 2,964 3,121 3,755 4,385 5,201 5,987 6,441 7,977 10,385 13,067 16,071 18,918 17,379

D214CA Imp. sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados Transfer taxes KS 2,964 3,121 3,755 4,385 5,201 5,987 6,441 7,977 10,349 13,024 16,020 18,871 17,324

D214CB Tasas de la Comisión Nacional del Mercado de Valores Fees from the Stock Market Nacional Commission KS 0 0 0 0 0 0 0 0 36 43 51 47 55

D214D Impuestos de matriculación de vehículos Car registration taxes 788 753 827 1,014 1,278 1,323 1,352 1,298 1,405 1,596 1,844 2,082 2,159

D214DA Impuesto Especial sobre Determinados Medios de Transporte Duty on Specific Means of Transport C T 788 753 827 1,014 1,278 1,323 1,352 1,298 1,405 1,596 1,844 2,082 2,159

D214E Impuestos sobre espectáculos Taxes on entertainment L L L L L L L L L L L L L

D214F Impuestos sobre loterías, juegos y apuestas Taxes on lotteries, gambling and betting 1,531 1,550 1,540 1,587 1,528 1,699 1,829 1,900 1,923 2,018 2,052 2,035 2,062

D214FA Impuestos y tasas sobre el Juego / Recargos tasa sobre el Juego Taxes and Surcharges on Betting and Gambling C 1,531 1,550 1,540 1,587 1,528 1,699 1,829 1,900 1,923 2,018 2,052 2,035 2,062

D214G Impuestos sobre las primas de seguro Taxes on insurance premiums 0 0 403 724 740 849 943 1,074 1,202 1,312 1,404 1,478 1,581

D214GA Impuestos sobre las primas de seguros Taxes on Insurance Premiums C 0 0 403 724 740 849 943 1,074 1,202 1,312 1,404 1,478 1,581

D214H Otros impuestos sobre servicios específicos Other taxes on specific services L L L L L L L L L L L L L

D214I Imp. generales sobre las ventas o sobre el volumen de los negocios General sales or turnover taxes 0 10 10 14 15 15 18 23 29 28 33 37 35

D214IA Tasas de la Comisión Nacional del Mercado de las Telecomunicaciones Fees from the National Commission of Telecommunications Market C 0 10 10 14 15 15 18 23 29 28 33 37 35

D214J Beneficios de monopolios fiscales Profits of fiscal monopolies L L L L L L L L L L L L L

D214K Derechos de exportación y montantes compensatorios recaudados sobre las exportaciones Export duties and monetary comp. amounts on exports L L L L L L L L L L L L L

D214L Otros impuestos sobre los productos "nec" Other taxes on products n.e.c. 1,080 1,007 804 972 1,121 1,202 1,174 1,233 1,493 1,756 2,063 2,439 2,361

D214LA Impuesto sobre Construcciones, Instalaciones y Obras Tax and building permits KS 643 641 669 833 1,056 1,117 1,135 1,199 1,460 1,710 1,997 2,410 2,227

D214LB Exacción sobre la gasolina / Otros impuestos sobre gastos suntuarios Tax on oil derived fuels / Other taxes on luxury expenses C E 2 1 5 11 8 8 7 8 15 21 13 16 12

D214LC Exacción CECA ECSC levies C 9 8 9 0 0 0 0 0 0 0 0 0 0

D214LD Cotización sobre el Azúcar y la Isoglucosa Sugar levies C 60 56 47 43 47 49 36 23 18 20 27 8 120

D214LE Multa por rebasar la cuota de producción láctea Fines for exceeding the quota for milk production C 334 279 88 89 10 28 6 3 3 1 23 5 0

D214LF Otros impuestos sobre los productos Other taxes on products C 32 22 -14 -4 0 0 -10 0 -3 4 3 0 2

D29 Otros impuestos sobre la producción Other taxes on production 5,814 5,942 6,376 7,083 7,460 7,851 8,372 8,824 8,686 9,386 10,411 11,108 11,715

D29A Impuestos sobre la propiedad o uso de la tierra, edificios u otras construcciones Taxes on land, buildings or other structures 2,914 3,001 3,340 3,691 3,967 4,212 4,555 4,814 5,185 5,750 6,406 6,736 7,352

D29AA Impuesto sobre Bienes Inmuebles (IBI) / Recargo sobre el IBI Real State tax (IBI) / Real State tax Surchage KS 2,889 2,985 3,315 3,671 3,949 4,196 4,538 4,806 5,147 5,718 6,362 6,690 7,307

D29AB Gravamen Especial sobre Bienes Inmuebles de Entidades no Residentes Special Real State tax for Non-Residents KS 0 0 0 0 0 8 8 5 5 4 6 13 7

D29AC Impuesto sobre Grandes Establecimientos Comerciales Tax on large Commercial Establishments KS 0 0 0 0 0 0 0 0 30 19 26 22 25

D29AD Otros imp. sobre la prop. o uso de la tierra, edificios y construcciones Other taxes on property, land or buildings use KS 6 4 6 15 11 0 0 0 0 2 1 0 3

D29AE Otros impuestos directos e indirectos extinguidos Other extinguished direct and indirect taxes KS 19 12 19 5 7 8 9 3 3 7 11 11 10

D29B Impuestos sobre la utilización de activos fijos Taxes on the use of fixed assets 199 216 210 249 268 286 307 328 345 360 398 414 430

D29BA Impuesto sobre Vehículos de Tracción Mecánica (empresas) Car registration tax (companies) KS T 199 216 210 249 268 286 307 328 345 360 398 414 430

D29C Impuestos sobre la masa salarial y la nómina totales Total wage bill and payroll taxes L L L L L L L L L L L L L

D29D Impuestos sobre las operaciones internacionales Taxes on international transactions L L L L L L L L L L L L L

D29E Impuestos pagados por las empresas para obtener licencias empresariales y profesionales Business and professional licences 2,659 2,679 2,778 3,069 3,126 3,266 3,443 3,543 2,975 3,124 3,446 3,784 3,697

D29EA Impuesto sobre Actividades Económicas (IAE) / Recargo sobre el IAE Tax on business activity (IAE) / Tax on business activity Surchage KS 1,516 1,470 1,576 1,778 1,871 1,934 2,049 2,086 1,471 1,460 1,585 1,699 1,635

D29EB Compensación de Telefónica de España por Tributos Locales Compensation for local taxes C 138 146 148 156 156 140 140 143 134 147 151 161 176

D29EC Licencias urbanísticas Urban licenses KS 215 193 223 310 395 451 450 499 428 420 463 547 490

D29ED Tasas por utilización privativa o aprovechamiento especial del dominio público Municipal fees for private use of public space C 0 0 0 535 429 434 436 445 512 602 691 814 820

D29EE Tasas por obtención de licencias empresariales y profesionales Taxes on other specific services C 788 868 829 286 270 301 360 358 416 480 546 550 558

D29EF Canon Inspección Técnica de Vehículos (ITV) Vehicle Inspection duty (ITV) C 2 2 2 4 5 6 8 12 14 15 10 13 18

D29F Impuestos sobre la contaminación Taxes on pollution 42 46 48 74 99 87 67 139 167 139 148 160 213

D29FA Imp. y cánones de vertidos, c. de explotación de hidrocarburos, c. de superficie de minas Tax on effluent, exploitation of hydrocarbon and mines C P 40 31 27 28 60 45 63 51 52 43 53 57 82

D29FB Impuestos y cánones sobre la emisión de gases y contaminación atmosférica Tax on environment and pollution C P 0 13 13 15 15 13 12 16 15 28 29 38 38

D29FC Impuesto sobre aprovechamientos cinegéticos Tax uses hunting KS P 2 2 2 3 3 3 3 4 4 4 4 4 4

D29FD Impuesto sobre la producción y transporte de energía que incidan en el medio ambiente Taxes on production and transportation of energy affecting the environment KS E 0 0 0 16 16 16 24 26 27 27 26 12 43

D29FE Tax on stays in business tourist accommodation

Impuesto sobre estancias en empresas turísticas de alojamiento. (Hasta 2002, Impuesto sobre instalaciones que incidan en el medio ambiente) C P 0 0 6 12 5 10 -36 23 54 7 5 14 9

D29FF Otros impuestos medioambientales Other environmental taxes C P 0 0 0 0 0 0 1 19 15 30 31 35 37

D29G La infracompensación del IVA a causa del régimen de tanto alzado (agricultura) Under-compensation of VAT (flat rate system) L L L L L L L L L L L L L

D29H Otros impuestos sobre la producción n.e.c. Other taxes on production n.e.c. 0 0 0 0 0 0 0 0 14 13 13 14 23

D29HA Impuesto sobre los Depósitos de las Entidades de Crédito Tax on deposits of credit institutions KS 0 0 0 0 0 0 0 0 13 12 12 13 15

D29HB Otros impuestos sobre la producción Other taxes on production KS 0 0 0 0 0 0 0 0 1 1 1 1 8

D5 IMPUESTOS CORRIENTES SOBRE LA RENTA Y EL PATRIMONIO CURRENT TAXES ON INCOME, WEALTH, ETC. 44,401 47,656 51,687 53,742 57,841 64,002 68,151 76,098 78,819 85,546 99,105 114,814 135,783

D51 Impuestos sobre la renta Taxes on income 42,864 46,017 49,939 51,706 55,552 61,466 65,549 73,419 76,031 82,650 95,873 110,869 131,349

D51M Impuestos sobre la renta individual o la renta del hogar, incluidas las ganancias patrimoniales Taxes on individual or household income including holding gains 34,447 36,470 36,317 37,971 38,622 41,719 45,978 49,639 51,456 53,539 60,226 69,399 81,302

D51MA Tax on

Impuesto sobre la Renta de Personas Físicas / Impuesto sobre la Renta de no Residentes (personas físicas) personal income / Income Tax of Non-Resident (individuals) SPLIT 1 34,447 36,470 36,317 37,971 38,622 41,719 45,978 49,639 51,456 53,539 60,226 69,399 81,302

D51A Impuestos sobre la renta individual o la renta del hogar excluidas las ganancias patrimoniales (2) Taxes on individual or household income excluding holding gains (2) L L L L L L L L L L L L L

D51C1 Impuestos sobre la renta individual o la renta del hogar: ganancias patrimoniales (2) Taxes on individual or household holding gains (2) L L L L L L L L L L L L L

D51O Impuestos sobre la renta o beneficios de las sociedades incluidas las ganancias patrimoniales Taxes on the income or profits of corporations including holding gains 8,417 9,546 13,621 13,735 16,930 19,747 19,571 23,780 24,575 29,111 35,647 41,470 50,047

D51OA Impuesto sobre Sociedades / Impuesto sobre la Renta de no Residentes (personas jurídicas) Corporate income tax / income tax of non-residents (companys) KIC 8,417 9,546 13,621 13,735 16,930 19,747 19,571 23,780 24,575 29,111 35,647 41,470 50,047

D51B Impuestos sobre la renta o beneficios de las sociedades excluidas las ganancias patrimoniales Taxes on the income or profits of corporations excluding holding gains (2) L L L L L L L L L L L L L

D51C2 Impuestos sobre las ganancias patrimoniales de las sociedades Taxes on holding gains of corporations (2) L L L L L L L L L L L L L

D51C3 Otros impuestos sobre ganancias patrimoniales (2) Other taxes on holding gains (2) L L L L L L L L L L L L L

D51C Impuestos sobre las ganancias patrimoniales (3) Taxes on holding gains (3) L L L L L L L L L L L L L

D51D Impuestos sobre los premios de loterías o juegos y apuestas Taxes on winnings from lottery or gambling L L L L L L L L L L L L L

D51E Otros impuestos sobre la renta n.e.c. Other taxes on income n.e.c. L 1 1 L L L L L L L L L L

D59 Otros impuestos corrientes Other current taxes 1,537 1,639 1,748 2,036 2,289 2,536 2,602 2,679 2,788 2,896 3,232 3,945 4,434

D59A Impuestos corrientes sobre la capital Current taxes on capital 628 655 765 898 1,031 1,200 1,185 1,171 1,203 1,227 1,395 2,029 2,444

D59AA Impuesto sobre el Patrimonio Wealth Tax KS 628 655 765 898 1,031 1,200 1,185 1,171 1,203 1,227 1,395 1,667 2,059

D59AB Impuesto sobre bienes Inmuebles IBI (viviendas desocupadas) Real State tax (unoccupied dwellings) KS 0 0 0 0 0 0 0 0 0 0 0 362 385

D59B Impuestos de capitación que se exigen por persona adulta u hogar Poll taxes L L L L L L L L L L L L L

D59C Impuestos sobre el gastos Expenditure taxes L L L L L L L L L L L L L

D59D Pagos de los hogares por licencias Payments by households for licences 909 984 983 1,138 1,258 1,336 1,417 1,508 1,585 1,669 1,837 1,916 1,990

D59DA Impuesto sobre Vehículos de Tracción Mecánica (hogares) Car registration tax (households) C T 785 854 836 983 1,055 1,129 1,213 1,296 1,363 1,423 1,572 1,634 1,698

D59DB Licencias de caza y pesca Huntind and fishing taxes C P 24 18 17 14 27 28 25 32 25 22 20 26 28

D59DC Otras tasas pagadas por hogares por licencias Other fees paid by households for licences C 100 112 130 141 176 179 179 180 197 224 245 256 264

D59E Impuestos sobre las operaciones internacionales Taxes on international transactions L L L L L L L L L L L L L

D59F Otros impuestos corrientes n.e.c. Other current taxes n.e.c. L L L L L L L L L L L L L

D91 Impuestos sobre el capital Capital Taxes 1,498 1,660 1,824 2,004 2,206 2,489 2,518 2,756 3,119 3,605 4,317 4,863 5,352

D91A Impuestos sobre las transferencias de capital Taxes on capital transfers 855 956 1,070 1,073 1,166 1,381 1,392 1,504 1,715 1,972 2,419 2,635 2,905

D91AA Impuesto sobre Sucesiones y Donaciones Inheritance and gift tax KS 855 956 1,070 1,073 1,166 1,381 1,392 1,504 1,715 1,972 2,419 2,635 2,905

D91B Gravámenes sobre el capital Capital levies 643 704 754 931 1,040 1,108 1,126 1,252 1,404 1,633 1,898 2,228 2,447

D91BA Contribuciones especiales Special duties KS 118 134 110 151 147 180 186 154 147 198 175 243 168

D91BB Cuotas de urbanización Land development contributions KS 117 122 162 154 193 223 197 266 287 149 206 206 368

D91BC Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana Tax on the increase in value of urban terrains KS 408 448 482 626 700 705 743 832 970 1,082 1,204 1,371 1,416

D91BD Aprovechamientos urbanísticos Urban use tax KS 0 0 0 0 0 0 0 0 0 204 313 408 495

D91C Otros impuestos sobre el capital n.e.c. Other capital taxes n.e.c. L L L L L L L L L L L L L

ODA TOTAL DE INGRESOS POR IMPUESTOS TOTAL TAX RECEIPTS 93,641 100,061 108,825 117,884 129,690 141,678 149,026 163,328 174,734 191,544 217,488 244,366 268,192

D611 Cotizaciones sociales efectivas Actual social contributions 52,717 56,766 60,264 64,089 69,051 75,845 82,832 88,549 95,486 102,188 110,058 119,240 128,100

D6111 Contribuciones sociales efectivas de los empleadores Employers' actual social contributions Leyrs 36,712 39,742 42,466 45,574 49,579 54,637 60,058 64,257 69,291 73,817 79,856 86,652 93,357

D61111 Contribuciones sociales efectivas obligatorias de los empleadores Compulsory employers' actual social contributions L L L L L L L L L L L L L

D61112 Contribuciones sociales efectivas voluntarias de los empleadores Voluntary employers' actual social contributions L L L L L L L L L L L L L

D6112 Contribuciones sociales a cargo de los asalariados Employees' social contributions Lees 8,484 9,209 9,492 10,141 10,936 12,124 13,136 14,023 15,097 16,051 17,313 19,057 20,370

D61121 Contribuciones sociales obligatorias a cargo de los asalariados Compulsory employees' social contributions L L L L L L L L L L L L L

D61122 Contribuciones sociales voluntarias a cargo de los asalariados Voluntary employees' social contributions L L L L L L L L L L L L L

D6113 Contribuciones sociales de los trabajadores autónomos y de los desempleados Social contributions by self- and non-employed persons SPLIT 2 7,521 7,815 8,306 8,374 8,536 9,084 9,638 10,269 11,098 12,320 12,889 13,531 14,373

D61131 Contribuciones sociales obligatorias de los trabajadores autónomos y de los desempleados Compulsory social contributions by self- and non-employed persons L L L L L L L L L L L L L

D61132 Contribuciones sociales voluntarias de los trabajadores autónomos y de los desempleados Voluntary social contributions by self- and non-employed persons L L L L L L L L L L L L L

D612 Contribuciones sociales imputadas (4) Imputed social contributions (4) 4,108 4,386 4,483 4,689 4,944 5,301 5,532 5,991 6,361 6,867 7,389 7,864 8,652

D995

Transferencias de capital por recaudación incierta de impuestos y cotizaciones sociales Capital transfers from general government to relevant sectors representing taxes and social

contributions assessed but unlikely to be collected (5) 87 210 1,839 3,859 3,969 3,789 3,966 4,605 4,680 3,612 3,947 4,885 5,555

D995A Transferencias de capital por recaudación incierta de impuestos sobre los productos Taxes on products assessed but unlikely to be collected (5) 6 L 405 900 1,129 990 1,260 1,382 1,448 1,179 1,363 1,596 1,830

D995B Transferencias de capital por recaudación incierta de otros impuestos sobre los productos Other taxes on production assessed but unlikely to be collected (5) L L L 14 41 18 12 32 19 55 55 60 87

D995C Transferencias de capital por recaudación incierta de impuestos sobre la renta (5) Taxes on income assessed but unlikely to be collected (5) 13 L 562 1,091 1,265 1,254 1,197 1,652 1,640 1,432 1,544 2,260 2,727

D995D Transferencias de capital por recaudación incierta de otros impuestos corrientes (5) Other current taxes assessed but unlikely to be collected (5) L L L 4 12 5 4 L 10 12 16 15 14

D995E Transferencias de capital por recaudación incierta de cotizaciones sociales efectivas Employers' actual social contributions assessed but unlikely to be collected (5) L L L L L L L L L L L L L

D995F Transferencias de capital por recaudación incierta de cotizaciones sociales a cargo de los asalariados Employees' social contributions assessed but unlikely to be collected (5) L L L L L L 0 L L L L L L

D995G Social contributions by self-

Transferencias de capital por recaudación incierta de cotizaciones sociales de los trabajadores autónomos y de los desempleados and unemployed persons assessed but unlikely to be collected (5) L L L L L L L L L L L L L

D995H Transferencias de capital por recaudación incierta de impuestos sobre el capital Capital taxes assessed but unlikely to be collected (5) L L L L L L L L L 1 1 1 2

ODB

TOTAL INGRESOS POR IMPUESTOS Y COTIZACIONES SOCIALES MINORADAS POR EL TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS AFTER DEDUCTION OF

AJUSTE POR RECAUDACIÓN INCIERTA AMOUNTS ASSESSED BUT UNLIKELY TO BE COLLECTED 146,271 156,617 167,250 178,114 194,772 213,734 227,892 247,272 265,540 290,120 323,599 358,721 390,737

ODC

TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS (including imputed social

TOTAL INGRESOS POR IMPUESTOS Y COTIZACIONES SOCIALES (incluyendo efectivas e contributions) AFTER DEDUCTION OF AMOUNTS ASSESSED BUT UNLIKELY TO BE

imputadas) MINORADAS POR EL AJUSTE POR RECAUDACIÓN INCIERTA COLLECTED 150,379 161,003 171,733 182,803 199,716 219,035 233,424 253,263 271,901 296,987 330,988 366,585 399,389





(*) Essential information in "Explanatory notes"

2008

111,030

99,031

57,298

56,069

1,229

1,718

1,637

1,548

51

38

0

81

30

30

0

L

51

51

L

L

L

40,015

23,159

11,238

1,282

1,004

310

18

7,503

262

1,330

84

100

28

0

62

62

10,338

10,282

56

1,271

1,271

L

1,890

1,890

1,608

1,608

L

33

33

L

L

1,654

1,491

6

0

155

0

2

11,999

7,626

7,581

8

24

3

10

429

429

L

L

3,714

1,628

187

391

849

643

16

210

63

25

4

65

8

45

L

20

20

0

117,483

112,738

81,310

81,310

L

L

31,428

31,428

L

L

L

L

L

L

4,745

2,815

2,416

399

L

L

1,930

1,693

24

213

L

L

4,678

2,919

2,919

1,759

128

257

1,151

223

L

233,191

133,841

96,370

L

L

21,278

L

L

16,193

L

L

9,202







6,714

2,842

64

2,756

17

L

L

L

2







360,318







369,520

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Sweden (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)





Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D2 TAXES ON PRODUCTION AND IMPORTS 288,321 303,800 321,041 349,879 392,957 372,068 385,200 406,840 425,930 438,890 460,532 493,999 523,315 581,775

D21 Taxes on products 242,328 240,142 247,274 261,986 273,819 280,989 294,224 309,653 322,211 332,986 351,776 368,158 391,202 408,422

D211 Value added type taxes 164,118 157,443 166,917 177,060 187,660 194,860 204,629 215,697 225,145 233,966 248,629 263,425 282,586 297,512

D211A D211, Mervärdesskatter Value added type taxes C 164,118 157,443 166,917 177,060 187,660 194,860 204,629 215,697 225,145 233,966 248,629 263,425 282,586 297,512

D212 Taxes and duties on imports excluding VAT 4,519 3,190 3,652 3,591 3,396 3,746 3,487 3,358 3,412 3,771 4,516 4,901 4,889 5,157

D2121 Import duties 4,190 3,113 3,495 3,292 3,206 3,549 3,338 3,218 3,238 3,581 4,307 4,704 4,634 4,958

D2121A D2121, Importtullar Import duties C 4,190 3,113 3,495 3,292 3,206 3,549 3,338 3,218 3,238 3,581 4,307 4,704 4,634 4,958

D2122 Taxes on imports, excluding VAT and import duties 329 77 157 299 190 197 149 140 174 190 209 197 255 199

D2122A Levies on imported agricultural products 283 76 157 293 174 186 142 135 162 188 207 196 254 200

D2122AA D21221, Importavgifter på jordbruksvaror Levies on imported agricultural products C 283 76 157 293 174 186 142 135 162 188 207 196 254 200

D2122B Monetary compensatory amounts on imports 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122C Excise duties 46 1 0 6 16 11 7 5 12 2 2 1 1 -1

D2122CA D212221, införselavgift alkohol mm Levies on imported alcoholic bevages C AT 46 1 0 6 16 11 7 5 12 2 2 1 1 -1

D2122D General sales taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122E Taxes on specific services 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D2122F Profits of import monopolies 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214 Taxes on products, except VAT and import taxes 73,691 79,509 76,705 81,335 82,763 82,383 86,108 90,598 93,654 95,249 98,631 99,832 103,727 105,753

D214A Excise duties and consumption taxes 62,361 69,067 67,131 70,437 71,288 70,909 73,541 77,763 80,354 80,850 83,112 83,366 85,470 86,833

D214AA D21411, Skatt på bränslen Taxes on fuel C E 34,922 38,424 38,393 39,971 39,608 39,309 40,929 43,322 44,766 44,508 45,271 44,101 44,640 45,419

D214AB D21412, Skatt på elektrisk kraft Taxes on electrical power C E 8,606 11,504 11,086 12,794 13,193 12,762 13,293 14,614 16,110 17,715 18,910 19,674 19,813 19,732

D214AC D21413, Skatt på drycker Taxes on alcoholic beverage C AT 11,702 11,555 9,808 9,976 10,696 10,802 10,987 11,178 10,897 10,119 10,290 10,686 11,023 11,387

D214AD D21414, Tobaksskatt Taxes on tobacco C AT 7,028 7,335 7,526 7,444 7,447 7,747 8,053 8,409 8,283 8,187 8,207 8,617 9,742 9,925

D214AE D21419, Övriga punktskatter Other excise duties C 103 249 318 252 344 289 279 240 298 321 434 288 252 370

D214B Stamp taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214C Taxes on financial and capital transactions 3,026 2,665 2,643 3,953 4,496 4,877 5,367 5,781 5,938 7,118 7,828 9,471 9,414 9,424

D214CA D2142, Skatt på finansiella transaktioner Taxes on financial and capital transactions KS 3,026 2,665 2,643 3,953 4,496 4,877 5,367 5,781 5,938 7,118 7,828 9,471 9,414 9,424

D214D Car registration taxes 1,749 1,250 209 233 261 194 -22 15 0 0 2 2 3 0

D214DA D2143, Försäljn. motorfordon Car registration taxes C T 1,749 1,250 209 233 261 194 -22 15 0 0 2 2 3 0

D214E Taxes on entertainment 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214F Taxes on lotteries, gambling and betting 2,957 1,914 969 1,090 1,176 1,207 1,176 1,122 1,172 1,202 1,215 1,243 1,294 1,268

D214FA D21441, Lotteriskatt Taxes on lotteries C 2,957 1,914 969 1,064 1,113 1,151 1,176 1,122 1,172 1,202 1,215 1,243 1,294 1,268

D214FB D21444, Varuspelsskatt Tax on goods -gambling C M M M 26 63 56 0 0 0 0 0 0 0 0

D214G Taxes on insurance premiums 0 0 0 0 0 0 0 0 0 0 0 0 1,642 3,270

D214GA D2148, Skatt på trafikförsäkringspremier Taxes on trafic insurance premiums C T M M M M M M M M M M M M 1,642 3,270

D214H Other taxes on specific services 1,093 1,107 1,182 1,170 1,016 1,114 931 802 702 835 826 659 657 235

D214HA D21451, Annonser och reklam Tax on advertising C 1,093 1,107 1,182 1,170 1,016 1,114 931 802 702 835 826 659 657 235

D214I General sales or turnover taxes 6 5 8 0 0 0 0 0 0 0 0 0 0 0

D214IA D21462, Provn. riksprovplats Turnover tax for central testings C 6 5 8 M M M M M M M M M M M

D214J Profits of fiscal monopolies 1,809 2,680 3,682 3,641 3,654 2,140 3,376 3,380 3,757 3,724 4,077 3,647 3,953 3,789

D214JA D21471, Systembolaget Profits of fiscal monopol, alcoholic beverages C AT 215 39 90 115 136 80 80 80 80 90 330 210 296 201

D214JB D21472, Svenska Spel Surplus from gambling C M M 2,525 3,526 3,518 2,060 3,296 3,300 3,677 3,634 3,747 3,437 3,657 3,588

D214JC D21473, Tipsmedel Surplus from pools C 1,016 1,786 722 M M M M M M M M M M M

D214JD D21474, Lotterimedel Surplus from lotteries C 578 855 345 M M M M M M M M M M M

D214K Export duties and monetary comp. amounts on exports 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D214L Other taxes on products n.e.c. 690 821 881 811 872 1,942 1,739 1,735 1,731 1,520 1,571 1,444 1,294 934

D214LA D21493, Närradioavgifter Tax on radiostations at close quarters KS 5 2 2 1 M M M M M M M M M M

D214LB D21494, Bekämpningsmedel Tax on means of control KS 32 35 52 55 40 58 59 44 67 61 77 81 81 89

D214LC D21495, Handelsgödsel Tax on fertilizers KS P 299 388 372 340 342 357 369 356 340 303 329 295 306 365

D214LD D21496, Kemiska produkter Tax on chemicals KS 81 44 56 59 62 56 63 65 62 67 66 67 66 71

D214LE D21497, Skatt på avfall Tax on waste KS P M M M M M 1,085 899 906 892 729 735 646 608 333

D214LF D21498, Bilskatt, skrotning Fee to the vehicle scrap fond C P 212 260 338 224 264 253 226 243 269 276 271 270 155 0

D214LG D21499, Batteriskatt Fee to the battery fund C P 61 92 61 132 164 133 123 121 101 84 93 85 78 76

D29 Other taxes on production 45,993 63,658 73,767 87,893 119,138 91,079 90,976 97,187 103,719 105,904 108,756 125,841 132,113 173,353

D29A Taxes on land, buildings or other structures 15,264 24,028 27,110 24,813 23,330 23,264 21,196 23,522 23,964 24,343 25,108 24,948 25,935 23,953

D29AA D2911, Fastighetsskatt Tax on real-estate KS 15,264 24,028 27,110 24,813 23,330 23,264 21,196 23,522 23,964 24,343 25,108 24,948 25,935 23,953

D29B Taxes on the use of fixed assets 1,394 1,851 2,041 1,865 1,866 2,774 3,800 3,843 3,954 4,093 4,702 6,143 6,173 7,180

D29BA D2921, Fordonsskatt Tax on motor-vehicle paid by enterprises KS T 1,394 1,851 2,041 1,865 1,866 1,893 1,938 2,054 2,125 2,230 2,908 2,945 2,935 3,204

D29BB D2923, Kärnkraft, kapac. skatt Special tax on nuclear power stations KS E 881 1,862 1,789 1,829 1,863 1,794 3,198 3,238 3,976

D29C Total wage bill and payroll taxes 28,363 35,411 41,427 57,453 89,983 60,550 63,072 67,341 73,371 75,026 76,483 91,922 97,323 139,551

D29CA D2931 , Allmän löneavgift General payroll tax Leyrs 10,110 10,849 19,487 35,563 68,196 27,618 25,734 26,810 32,599 32,445 33,105 49,938 52,914 91,815

D29CB D2932, Pensionsavgift Part of pension fee to state budget Leyrs 6,210 6,581 6,854 3,594 3,806 9,892 10,939 11,787 12,339 12,980 13,043 11,824 13,292 13,980

D29CC D2933, Tjänstegruppliv Tax on salaried employees life insurance Leyrs 1,014 1,061 910 802 1,004 956 1,083 1,121 1,271 1,331 1,060 1,238 891 1,185

D29CD D2934, Särskild löneskatt Special payroll tax Leyrs 9,905 15,723 12,934 16,174 16,977 22,084 25,316 27,623 27,162 28,270 29,275 28,922 30,226 32,571

D29CE D2935, Arbetarskyddsavgift Tax for occupational safety Leyrs 1,124 1,197 1,242 1,320 M M M M M M M M M M

D29D Taxes on international transactions 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D29E Business and professional licences 225 201 189 715 790 738 840 910 830 914 910 909 932 979

D29EA D2941 , Roulettspel Tax on roulette KS 46 48 44 40 40 38 36 34 33 30 29 25 22 22

D29EB D2942, Avg. Granskaningsnämnden Fee to a check-up committee for radio and TV KS 7 0 5 4 5 5 6 6 6 6 6 7 7 7

D29EC D2943, Lotteriavgifter Licenses for lottery KS 20 21 24 23 24 24 27 28 31 33 30 33 27 29

D29ED D2944, Lokalradioavgifter Licenses for local radio stations KS 152 132 116 118 121 106 125 129 119 125 123 126 128 140

D29EE D2945, Vägavgifter Fee for lorries KS T M M M 530 600 565 646 713 641 720 722 718 748 781

D29F Taxes on pollution 246 252 62 71 87 116 119 109 109 108 0 291 209 418

D29FA D2951, Miljöskyddsavgift Environmental protection fee C P 60 135 62 71 87 116 119 109 109 108 0 0 0 0

D29FB D2952, Inrikes flygtrafik Environmental tax on internal air traffic C P 186 117 M M M M M M M M M M M M

D29FC D2954, Trängselskatt Road tax paid by enterprises KS T M M M M M M M M M M M 291 209 418

D29G Under-compensation of VAT (flat rate system) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D29H Other taxes on production n.e.c. 501 1,915 2,938 2,976 3,082 3,637 1,949 1,462 1,491 1,420 1,553 1,628 1,541 1,272

D29HA D2991 , Koncessionsavgift TV Concession fee for telecasting KS M 281 276 344 426 450 526 399 411 370 331 439 297 2

D29HB D2992, Insättningsgarantiavgift Guarantee-fee for deposits in banks KS M 991 2,038 1,947 1,994 2,576 757 424 448 384 541 527 580 640

D29HC D2993, Avgift för telekommunikation Fee for telecommunication KS M M 20 100 100 100 100 50 50 46 93 92 96 94

D29HD D2996, Nox-avgift Fee for discharge of nitrogen KS 501 643 604 585 562 511 566 589 582 620 588 570 568 536

D5 CURRENT TAXES ON INCOME, WEALTH, ETC. 355,300 381,872 406,327 422,636 461,708 493,396 453,543 424,243 458,031 499,901 543,291 576,407 581,938 549,547

D51 Taxes on income 349,061 373,104 396,673 412,371 448,590 480,219 441,974 414,935 447,573 488,738 530,955 562,495 574,388 541,176

D51M Taxes on individual or household income including holding gains 301,742 325,644 341,820 359,694 383,345 395,072 380,522 365,023 391,800 411,399 431,608 455,690 455,287 447,910

D51MA D51 301,742 325,644 341,820 359,694 383,345 395,072 380,522 365,023 391,800 411,399 431,608 455,690 455,287 447,910

D51A Taxes on individual or household income excluding holding gains (2) 295,410 318,693 335,368 351,717 377,313 386,487 371,921 356,579 383,352 403,841 424,628 449,302 448,471 438,170

D51AA D519, Inkomstskatt, hushåll income tax , households SPLIT 1 295,410 318,693 335,368 351,717 377,313 386,487 371,921 356,579 383,352 403,841 424,628 449,302 448,471 438,170

D51C1 Taxes on individual or household holding gains (2) 6,332 6,951 6,452 7,977 6,032 8,585 8,601 8,444 8,448 7,558 6,980 6,388 6,816 9,740

D51C1A D511, Kapitalvinstskatter Tax on holding gains KIH 6,332 6,951 6,452 7,977 6,032 8,585 8,601 8,444 8,448 7,558 6,980 6,388 6,816 9,740

D51O Taxes on the income or profits of corporations including holding gains 47,034 47,289 54,733 52,598 65,147 85,087 61,430 49,889 55,755 77,338 99,347 106,805 119,101 93,266

D51OA D51 47,034 47,289 54,733 52,598 65,147 85,087 61,430 49,889 55,755 77,338 99,347 106,805 119,101 93,266

D51B Taxes on the income or profits of corporations excluding holding gains (2) 47,034 47,289 54,733 52,598 65,147 85,087 61,430 49,889 55,755 77,338 99,347 106,805 119,101 93,266

D51BA D519, Inkomstskatt, företag income tax, enterprises KIC 47,034 47,289 54,733 52,598 65,147 85,087 61,430 49,889 55,755 77,338 99,347 106,805 119,101 93,266

D51C2 Taxes on holding gains of corporations (2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D51C3 Other taxes on holding gains (2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D51C D511, Kapitalvinstskatter Taxes on holding gains (3) 6,332 6,951 6,452 7,977 6,032 8,585 8,601 8,444 8,448 7,558 6,980 6,388 6,816 9,740

D51D Taxes on winnings from lottery or gambling 285 171 120 79 98 60 22 23 18 1 0 0 0 0

D51DA D512, Lotterivinstskatt tax on winnings on lotteries or gambling KIH 285 171 120 79 98 60 22 23 18 1 0 0 0 0

D51E Other taxes on income n.e.c. 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D59 Other current taxes 6,239 8,768 9,654 10,265 13,118 13,177 11,569 9,308 10,458 11,163 12,336 13,912 7,550 8,371

D59A Current taxes on capital 3,584 5,148 5,453 6,027 8,588 8,223 6,493 3,934 4,897 5,331 4,997 6,140 0 0

D59AA D591, förmögenhetsskatt, hushåll Wealth tax from households KS 3,503 5,034 5,329 5,893 8,427 8,043 6,312 3,818 4,767 5,191 4,822 5,948 M M

D59AB D591, förmögenhetsskatt, företag Wealth tax from enterprises KS 81 114 124 134 161 180 181 116 130 140 175 192 M M

D59B Poll taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D59C Expenditure taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D59D Payments by households for licences 2,655 3,620 4,201 4,238 4,530 4,954 5,076 5,374 5,561 5,832 7,339 7,772 7,550 8,371

D59DA D592, Motorfordonsskatt Tax on motor vehicles paid by households C T 2,655 3,620 4,201 4,238 4,530 4,954 5,076 5,374 5,561 5,832 7,339 7,574 7,414 8,102

D59DB D593, Trängselskatt Road tax paid by households C T M M M M M M M M M M M 198 136 269

D59E Taxes on international transactions 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D59F Other current taxes n.e.c. 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D91 Capital Taxes 2,173 1,553 2,016 2,149 2,381 2,787 2,786 2,975 2,490 2,551 1,092 120 23 16

D91A Taxes on capital transfers 2,173 1,553 2,016 2,149 2,381 2,787 2,786 2,975 2,490 2,551 1,092 120 23 16

D91AA D911, Skatt på kapitaltransfereringar Taxes on capital transfers KS 2,173 1,553 2,016 2,149 2,381 2,787 2,786 2,975 2,490 2,551 1,092 120 23 16

D91B Capital levies 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D91C Other capital taxes n.e.c. 0 0 0 0 0 0 0 0 0 0 0 0 0 0

ODA TOTAL TAX RECEIPTS 645,794 687,225 729,384 774,664 857,046 868,251 841,529 834,058 886,451 941,342 1,004,915 1,070,526 1,105,276 1,131,338

D611 Actual social contributions 221,756 245,579 251,265 262,523 243,635 297,689 319,415 325,900 329,435 337,165 348,996 351,642 373,041 355,179

D6111 Employers' actual social contributions 187,985 202,949 200,214 201,292 179,806 229,047 247,768 251,758 253,274 258,945 268,108 267,517 283,852 262,355

D61111 Compulsory employers' actual social contributions 187,985 202,949 200,214 201,292 179,806 229,047 247,768 251,758 253,274 258,945 268,108 267,517 283,852 262,355

D61111A D6111101 , ATP AP-fonden Retirement Pension contribution, social security sector Leyrs 70,813 75,067 78,036 35,217 32,229 61,752 69,129 69,564 70,406 72,822 74,376 79,588 84,937 90,047

D61111B D6111103 , Folkpensionsavg. Retirement pension contribution, the old system Leyrs 38,716 41,264 42,755 52,951 M M M M M M M M M M

D61111C D6111104 , Sjukförsäkringsavg. Sick insurance contribution Leyrs 41,282 37,190 29,522 61,051 61,837 73,573 80,941 84,903 107,558 111,140 107,980 95,466 100,979 92,341

D61111D D6111105 , Delpensionsavg. Part-time pension contribution Leyrs 1,322 1,409 1,460 1,590 M M M M M M M M M M

D61111E D6111106 , Arbetsskadeavg. Industrial injuries, contributions Leyrs 8,787 9,721 10,076 10,696 11,382 12,029 12,794 13,407 6,589 6,857 7,104 7,499 7,844 8,140

D61111F D6111107 , Arbetsmarknadsavg. Labour market, employment, contributions Leyrs 26,273 35,953 36,772 38,377 43,026 45,976 49,075 51,317 30,649 31,919 40,735 44,473 48,471 29,011

D61111G D6111108 , Efterlevandepensionsavg. Survivors pension, contribution Leyrs M M M M 13,998 14,846 15,759 16,460 16,544 17,118 17,759 18,746 19,611 20,352

D61111H D6111109 , Föräldraförsäkringsavg. Parental insurance contributions Leyrs M M M M 18,118 19,215 20,395 21,275 21,410 22,155 22,983 24,230 25,356 26,332

D61111I D6111110 , Lönegarantiavgift Wages guarantee, contributions Leyrs 1,322 1,760 1,825 1,941 M M M M M M M M M M

D61111J D6111111 , Sjömanspensionsavg. Sailors pensions, contributions Leyrs 29 26 31 28 31 29 0 0 0 0 0 0 0 0

D61111K D6111119 , Ofördelade sociala avg. Miscellaneous, contributions Leyrs -559 559 -263 -559 -815 1,627 -325 -5,168 118 -3,066 -2,829 -2,485 -3,346 -3,868

D61112 Voluntary employers' actual social contributions 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D6112 Employees' social contributions 28,993 37,539 46,437 56,687 59,964 63,074 65,749 68,137 70,296 72,115 74,178 77,329 81,088 85,162

D61121 Compulsory employees' social contributions 28,989 37,539 46,437 56,687 59,964 63,074 65,749 68,137 70,296 72,115 74,178 77,329 81,088 85,162

D61121A D611211 , Allmän sjukförsäkringsavg. General health insurance Lees 21,656 29,942 38,620 M M M M M M M M M M M

D61121B D611212 , Allmän pensionsavg. General pension contribution Lees 7,333 7,597 7,817 56,687 59,964 63,074 65,749 68,137 70,296 72,115 74,178 77,329 81,088 85,162

D61122 Voluntary employees' social contributions 4 0 0 0 0 0 0 0 0 0 0 0 0 0

D61122A D611221 , Sjukförsäkringsavg. Pension 4 M M M M M M M M M M M M M

D6113 Social contributions by self- and non-employed persons 4,778 5,091 4,614 4,544 3,865 5,568 5,898 6,005 5,865 6,105 6,710 6,796 8,101 7,662

D61131 Compulsory social contributions by self- and non-employed persons 4,778 5,091 4,614 4,544 3,865 5,568 5,898 6,005 5,865 6,105 6,710 6,796 8,101 7,662

D61131A D6113100 , Nedsättning egenavg. Reduction in contributions SPLIT 2 M M M M M M M -1,183 -1,221 -1,259 -1,352 -1,425 -770 -90

D61131B D6113101 , ATP-avg AP-fond pension contributions to social security sector SPLIT 2 1,929 2,031 2,245 1,024 941 1,998 2,046 2,127 2,182 2,282 2,464 2,679 2,917 2,899

D61131C D6113103 , Folkpensionsavg. pension, old system SPLIT 2 1,065 1,122 1,240 1,514 M M M M M M M M M M

D61131D D6113104 , Sjukförsäkringsavg. Sick insurance contribution SPLIT 2 1,496 1,011 667 1,537 1,530 2,021 2,169 2,535 3,177 3,293 3,409 3,188 3,436 2,878

D61131E D6113105 , Delpensionsavg. part time pension SPLIT 2 36 38 42 45 M M M M M M M M M M

D61131F D6113106 , Arbetsskadeavg. industrial injuries SPLIT 2 252 265 292 311 333 369 387 406 205 212 228 247 264 264

D61131G D6113107 , Arbetsmarknadsavg. Unemployment SPLIT 2 M 624 128 113 119 137 123 972 349 362 645 693 741 194

D61131H D6113108 , Efterlevandepensionavg. Survivors pension, contribution SPLIT 2 M M M M 411 454 556 500 511 529 573 616 659 661

D61131I D6113109 , Föräldraförsäkringsavg. Parental insurance contributions SPLIT 2 M M M M 531 589 617 648 662 686 743 798 854 856

D61132 Voluntary social contributions by self- and non-employed persons 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D612 D612 , Tillräknade sociala avgifter Imputed social contributions (4) 10,297 10,627 10,040 10,208 11,427 13,539 13,741 15,739 17,765 17,715 18,887 19,496 20,140 23,252

D995

Capital transfers from general government to relevant sectors representing taxes and social contributions

assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995A Taxes on products assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995B Other taxes on production assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995C Taxes on income assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995D Other current taxes assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995E Employers' actual social contributions assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995F Employees' social contributions assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995G Social contributions by self- and unemployed persons assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

D995H Capital taxes assessed but unlikely to be collected (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

ODB

TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS AFTER DEDUCTION OF AMOUNTS

ASSESSED BUT UNLIKELY TO BE COLLECTED 867,550 932,804 980,649 1,037,187 1,100,681 1,165,940 1,160,944 1,159,958 1,215,886 1,278,507 1,353,911 1,422,168 1,478,317 1,486,517

ODC

TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS (including imputed social contributions)

AFTER DEDUCTION OF AMOUNTS ASSESSED BUT UNLIKELY TO BE COLLECTED 877,847 943,431 990,689 1,047,395 1,112,108 1,179,479 1,174,685 1,175,697 1,233,651 1,296,222 1,372,798 1,441,664 1,498,457 1,509,769





(*) Essential information in "Explanatory notes"

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: United Kingdom (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)





Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D2 98,601 105,700 112,644 118,956 128,247 135,621 137,829 143,588 150,857 158,704 162,311 171,417 180,270

D21 85,398 91,637 97,804 103,546 112,060 118,329 120,040 125,164 132,317 139,851 142,592 150,627 158,738

D211 47,329 51,662 54,724 56,533 61,524 64,202 67,100 71,066 77,343 81,544 83,425 87,758 92,017

D211A Central government taxes on production: VAT Central government taxes on production: VAT C 42,484 47,191 51,327 52,305 57,713 59,998 63,525 68,258 74,603 79,755 81,426 85,591 89,698

D211B Rest of the World value added type taxes Rest of the World value added type taxes C 4,845 4,471 3,397 4,228 3,811 4,204 3,575 2,808 2,740 1,789 1,999 2,167 2,319

D212 2,458 2,318 2,291 2,076 2,024 2,086 2,069 1,919 1,937 2,145 2,237 2,329 2,412

D2121 2,458 2,318 2,291 2,076 2,024 2,086 2,069 1,919 1,937 2,145 2,237 2,329 2,412

D2121A Central government import duties received Central government import duties received C

D2121B Rest of the World import duties Rest of the World import duties C 2,458 2,318 2,291 2,076 2,024 2,086 2,069 1,919 1,937 2,145 2,237 2,329 2,412

D2122

D2122A

D2122B

D2122C

D2122D

D2122E

D2122F

D2122FA Profits of import monopolies Profits of import monopolies C

D214 35,611 37,657 40,789 44,937 48,512 52,041 50,871 52,179 53,037 56,162 56,930 60,540 64,309

D214A 30,074 31,936 33,394 35,968 37,948 38,811 38,749 40,136 41,243 42,680 42,440 42,754 45,100

D214AA Tax on beer Tax on beer C AT 2,585 2,625 2,714 2,718 2,792 2,813 2,888 2,934 3,035 3,111 3,072 3,065 3,042

D214AB Tax on wines, cider perry and cider Tax on wines, cider perry and cider C AT 2,891 3,003 3,079 3,183 3,595 3,751 4,025 4,333 4,491 4,761 4,802 4,779 5,008

D214AC Tax on tobacco Tax on tobacco C AT 7,331 7,651 7,716 7,590 7,693 7,666 7,638 7,947 8,079 8,097 8,021 8,089 8,051

D214AD Tax on Hydrocarbon oils Tax on Hydrocarbon oils C E 15,360 16,895 18,357 20,996 22,391 23,041 22,046 22,070 22,476 23,412 23,346 23,448 24,512

D214AE Car tax Car tax C T

D214AF Air passenger duty Air passenger duty C T 339 353 442 823 884 940 824 814 781 856 896 961 1,883

D214AG Land fill tax Land fill tax C P 113 361 333 430 461 502 541 607 672 733 804 877

D214AH Other HMCE revenue Other HMCE revenue C

D214AI Climate Change Levy Climate Change Levy C E 585 825 828 756 747 711 690

D214AJ Fossil fuel levy Fossil fuel levy C E 1,306 978 418 181 104 56 86 32

D214AK Gas levy Gas levy C E 161 198 181 32

D214AL Hydro-benefit Hydro-benefit C E 27 30 32 32 35 42 46 44 44 40 10

D214AM Aggregates levy Aggregates levy C P 213 340 328 327 321 339

D214AN Milk super levy Milk super levy C 14 35 56 69 19 1

D214AO Renewable energy obligations Renewable energy obligations C E 195 345 373 369 450 465

D214AP Channel 4 funding formula Channel 4 funding formula C 74 87 90 66

D214AQ Rail Franchises Premia Rail Franchises Premia C T 3 4 14 24 41 95 153 161 205 98 125 233

D214B

D214C 1,920 2,262 3,226 4,451 6,000 8,367 7,344 7,431 7,256 8,884 9,910 13,074 14,634

D214CA Stamp Duties Stamp Duties KS 1,920 2,262 3,226 4,451 6,000 8,367 7,344 7,431 7,256 8,884 9,910 13,074 14,634

D214D

D214E

D214F 2,927 2,762 3,034 3,231 3,095 3,112 2,886 2,449 2,226 2,214 2,213 2,398 2,269

D214FA Taxes on Gambling and Betting Taxes on Gambling and Betting C 1,567 1,465 1,522 1,538 1,521 1,522 1,406 997 933 872 864 958 959

D214FB National Lottery National Lottery C 1,360 1,297 1,512 1,693 1,574 1,590 1,480 1,452 1,293 1,342 1,349 1,440 1,310

D214G 635 671 1,044 1,245 1,423 1,707 1,861 2,138 2,294 2,359 2,343 2,314 2,306

D214GA Insurance premium tax Insurance premium tax C 635 671 1,044 1,245 1,423 1,707 1,861 2,138 2,294 2,359 2,343 2,314 2,306

D214H

D214I

D214IA Purchase tax Purchase tax C

D214J

D214K

D214KA Levies on Exports (3rd country trade) Levies on Exports (3rd country trade) C

D214L 55 26 91 42 46 44 31 25 18 25 24

D214LA ROW taxes on products excluding VAT and Import Duty ROW taxes on products excluding VAT and Import Duty C 55 26 91 42 46 44 31 25 18 25 24

D29 13,203 14,063 14,840 15,410 16,187 17,292 17,789 18,424 18,540 18,853 19,719 20,790 21,532

D29A 11,522 12,376 13,128 13,495 14,160 15,440 16,496 17,225 17,248 17,525 18,400 19,398 20,036

D29AA NNDR from businesses NNDR from businesses KS 11,296 12,148 12,871 13,238 13,892 15,084 16,080 16,760 16,830 17,099 17,932 18,878 19,455

D29AB Northern Ireland non-domestic rates Northern Ireland non-domestic rates KS 127 119 135 129 126 207 259 292 260 263 286 318 353

D29AC London Regional Transport Levy London Regional Transport Levy C T

D29AD Tithe Act payments Tithe Act payments KS

D29AE Local government Non domestic rates Local government Non domestic rates KS 99 109 122 128 142 149 157 173 158 163 182 202 225

D29AF Northern Ireland Driver Vehicle Agency Northern Ireland Driver Vehicle Agency KS T 3

D29B 1,313 1,368 1,362 1,509 1,565 1,415 778 724 797 808 809 865 878

D29BA Recurrent taxes paid by others: Motor Vehicles Recurrent taxes paid by others: Motor Vehicles KS T 1,313 1,368 1,362 1,509 1,565 1,415 778 724 797 808 809 865 878

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D29C

D29CA Selective employment tax Selective employment tax Leyrs

D29CB National Insurance surcharge National Insurance surcharge Leyrs

D29D

D29E 368 319 350 406 462 437 515 475 495 520 510 527 618

D29EA Consumer credit act fees Consumer credit act fees KS 174 120 136 187 157 119 205 190 208 220 197 223 281

D29EB To-levy funded bodies To-levy funded bodies C 134 142 157 159 226 217 215 195 193 214 235 232 261

D29EC Independent Broadcasting Authority Levy Independent Broadcasting Authority Levy KS

D29ED Regulatory fees Regulatory fees KS 60 57 57 60 79 101 95 90 94 86 78 72 76

D29F

D29G

D29H

D5 109,671 114,967 124,536 141,982 149,203 160,509 169,463 166,536 170,346 182,023 201,907 223,506 232,760

D51 95,060 99,317 107,734 123,683 129,553 140,002 147,281 142,814 144,146 154,127 172,498 192,600 200,039

D51M 74,886 74,591 75,598 89,534 96,684 105,340 111,904 112,176 113,082 119,777 130,433 140,033 151,987

D51MA Household taxes on income Household taxes on income 74,034 73,619 75,116 88,074 94,713 103,129 108,518 109,356 111,556 117,481 128,101 137,159 148,139

D51MB Tax on individual or household holding gains Tax on individual or household holding gains 852 972 482 1,460 1,971 2,211 3,386 2,820 1,526 2,296 2,332 2,874 3,848

D51A 74,034 73,619 75,116 88,074 94,713 103,129 108,518 109,356 111,556 117,481 128,101 137,159 148,139

D51AA Household taxes on income Household taxes on income SPLIT 1 74,034 73,619 75,116 88,074 94,713 103,129 108,518 109,356 111,556 117,481 128,101 137,159 148,139

D51C1 852 972 482 1,460 1,971 2,211 3,386 2,820 1,526 2,296 2,332 2,874 3,848

D51C1A Tax on individual or household holding gains Tax on individual or household holding gains KIH 852 972 482 1,460 1,971 2,211 3,386 2,820 1,526 2,296 2,332 2,874 3,848

D51O 20,174 24,726 32,136 34,149 32,869 34,662 35,377 30,638 31,064 34,350 42,065 52,567 48,052

D51OA Tax on the income or profits of corporations Tax on the income or profits of corporations 19,569 23,885 31,063 32,664 30,469 32,162 34,739 29,333 30,080 33,083 40,176 49,885 44,704

D51OB Tax on holding gains of corporations Tax on holding gains of corporations 605 841 1,073 1,485 2,400 2,500 638 1,305 984 1,267 1,889 2,682 3,348

D51B 19,569 23,885 31,063 32,664 30,469 32,162 34,739 29,333 30,080 33,083 40,176 49,885 44,704

D51BA Tax on the income or profits of corporations Tax on the income or profits of corporations KIC 19,569 23,885 31,063 32,664 30,469 32,162 34,739 29,333 30,080 33,083 40,176 49,885 44,704

D51C2 605 841 1,073 1,485 2,400 2,500 638 1,305 984 1,267 1,889 2,682 3,348

D51C2A Tax on holding gains of corporations Tax on holding gains of corporations KIC 605 841 1,073 1,485 2,400 2,500 638 1,305 984 1,267 1,889 2,682 3,348

D51C3

D51C3A KIH

D51C 1,457 1,813 1,555 2,945 4,371 4,711 4,024 4,125 2,510 3,563 4,221 5,556 7,196

D51D

D51E

D59 14,611 15,650 16,802 18,299 19,650 20,507 22,182 23,722 26,200 27,896 29,409 30,906 32,721

D59A 10,150 10,959 11,836 12,989 13,991 15,237 16,401 17,708 19,746 21,212 22,502 23,723 24,944

D59AA Northern Ireland Domestic Rates Northern Ireland Domestic Rates KS 77 99 113 115 115 141 138 140 200 225 233 244 265

D59AB National non- domestic rates from non-market National non- domestic rates from non-market KS 869 915 930 960 994 1,025 1,055 1,034 1,048 1,082 1,191 1,260 1,304

D59AC Current taxes on land and buildings: Rates Current taxes on land and buildings: Rates KS 58 62 63 62 67 73 80 83 121 139 147 155 169

D59AD Current taxes on land and buildings: Council tax Current taxes on land and buildings: Council tax KS 9,146 9,883 10,730 11,852 12,815 13,998 15,128 16,451 18,377 19,766 20,931 22,064 23,206

D59B

D59BA Poll tax Poll tax C

D59C

D59D 4,461 4,691 4,966 5,310 5,659 5,270 5,781 6,014 6,454 6,684 6,907 7,183 7,777

D59DA Motor vehicles from households Motor vehicles from households C T 2,641 2,781 2,972 3,122 3,308 3,191 3,324 3,570 3,923 3,955 3,953 4,145 4,506

D59DB Boat Licences Boat Licences C T 10 11 10 8 8 4

D59DC Fishing licences Fishing licences C P 9 11 12 13 15 13 15 16 17 19 20 20 20

D59DD Passport fees Passport fees C 27 77 107 140 148 185 220 279 322 377

D59DE Television licence fee Television licence fee C 1,801 1,888 1,972 2,140 2,251 1,955 2,302 2,280 2,329 2,490 2,655 2,696 2,862

D59DF Northern Ireland Driver Vehicle Agency Northern Ireland Driver Vehicle Agency C T 12

D59E

D59F

D91 1,441 1,621 1,601 1,795 1,951 2,215 2,396 2,381 2,416 2,871 3,150 3,575 3,867

D91A 1,441 1,621 1,601 1,795 1,951 2,215 2,396 2,381 2,416 2,871 3,150 3,521 3,814

D91AA Inheritance tax Inheritance tax KS 1,441 1,621 1,601 1,781 1,941 2,203 2,374 2,364 2,400 2,861 3,134 3,507 3,804

D91AB Estate duty receipts Estate duty receipts KS

D91AC Assets in lieu of inheritance tax Assets in lieu of inheritance tax KS 14 10 12 22 17 16 10 16 14 10

D91B 54 53

D91BA Capital levies Capital levies KS 54 53

D91C

ODA 209,713 222,288 238,781 262,733 279,401 298,345 309,688 312,505 323,619 343,598 367,368 398,498 416,897

D611 48,549 50,815 55,007 57,556 62,027 66,159 70,089 71,072 82,298 91,341 97,513 103,361 107,727

D6111 25,917 27,370 29,038 30,593 33,401 36,397 37,971 38,103 43,544 48,788 52,372 56,040 58,947

D61111 24,210 25,579 27,200 28,731 31,286 34,028 35,706 35,735 39,890 43,624 46,344 49,568 51,976

D61111A Compulsory employers actual social contributions Compulsory employers actual social contributions Leyrs 24,210 25,579 27,200 28,731 31,286 34,028 35,706 35,735 39,890 43,624 46,344 49,568 51,976

D61112 1,707 1,791 1,838 1,862 2,115 2,369 2,265 2,368 3,654 5,164 6,028 6,472 6,971

D61112A Voluntary employers actual social contributions Voluntary employers actual social contributions 1,707 1,791 1,838 1,862 2,115 2,369 2,265 2,368 3,654 5,164 6,028 6,472 6,971

D6112 21,091 21,674 24,121 25,234 26,743 27,713 29,935 30,651 36,159 39,826 42,316 44,391 45,767

D61121 18,646 19,149 21,558 22,528 23,573 24,175 25,236 25,357 29,055 32,873 35,290 37,052 38,221

D61121A Compulsory employees social contributions Compulsory employees social contributions Lees 18,646 19,149 21,558 22,528 23,573 24,175 25,236 25,357 29,055 32,873 35,290 37,052 38,221

D61122 2,445 2,525 2,563 2,706 3,170 3,538 4,699 5,294 7,104 6,953 7,026 7,339 7,546

D61122A Voluntary employees social contributions Voluntary employees social contributions 2,445 2,525 2,563 2,706 3,170 3,538 4,699 5,294 7,104 6,953 7,026 7,339 7,546

D6113 1,541 1,771 1,848 1,729 1,883 2,049 2,183 2,318 2,595 2,727 2,825 2,930 3,013

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D61131 1,541 1,771 1,848 1,729 1,883 2,049 2,183 2,318 2,595 2,727 2,825 2,930 3,013

D61131A Social contributions by self and non employed Social contributions by self and non employed SPLIT 2 1,541 1,771 1,848 1,729 1,883 2,049 2,183 2,318 2,595 2,727 2,825 2,930 3,013

D61132

D612 5,430 6,293 6,408 6,981 7,233 7,888 8,330 8,881 6,841 6,271 7,383 7,289 7,933

D995 150 187 114 125 390 101 111 99 124 122 116

D995A

D995B 147 184 109 118 386 95 106 94 119 116 111

D995BA Debt write-offs NNDR Debt write-offs NNDR 147 184 109 118 386 95 106 94 119 116 111

D995C

D995D 3 3 5 7 4 6 5 5 5 6 5

D995DA Debt write-offs council and poll tax Debt write-offs council and poll tax 3 3 5 7 4 6 5 5 5 6 5

D995E

D995F

D995G

D995H

ODB 258,262 273,103 293,638 320,102 341,314 364,379 379,387 383,476 405,806 434,840 464,757 501,737 524,508

ODC 263,692 279,396 300,046 327,083 348,547 372,267 387,717 392,357 412,647 441,111 472,140 509,026 532,441





(*) Essential information in "Explanatory notes"

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼ function Environmental tax

(in one of national languages) (English) 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

2008

178,322

155,190

91,954

89,684

2,270

2,636

2,636





2,636









60,600

46,426

3,140

5,533

8,253

24,790





1,876

954





717









334





478





351





9,499

9,499







2,394

989

1,405

2,281

2,281









23,132

21,390

20,760

376







250

4

885

885

2008









857

328

459





70









241,533

207,432

155,380

150,092

5,288

150,092

150,092

5,288

5,288

52,052

49,566

2,486

49,566

49,566

2,486

2,486







7,774







34,101

26,102

281

1,349

185

24,287









7,999

4,639





20

376

2,949

15







22,114

3,180

3,169





11

18,934

18,934





441,969

113,950

64,825

56,968

56,968

7,857

7,857

46,033

38,582

38,582

7,451

7,451

3,092

2008

3,092

3,092





7,918

135





128

128





7

7









555,784

563,702

2008

2008

2008

2008

2008

2008

2008

2008

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Iceland (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)





Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D2 TAXES ON PRODUCTION AND IMPORTS 81,484 88,858 93,674 102,959 118,084 124,227 123,112 129,706 140,881 165,775 195,763 226,307 243,080 230,834

D21 Taxes on products 69,612 75,983 80,204 86,703 100,360 103,108 100,964 107,926 117,447 138,912 166,106 188,753 200,137 188,189

D211 Value added type taxes 43,886 48,000 51,721 59,024 69,861 72,667 72,415 76,747 81,881 96,954 113,897 131,839 137,593 134,391

D211A Virðisaukaskattur Value added tax C 43,886 48,000 51,721 59,024 69,861 72,667 72,415 76,747 81,881 96,954 113,897 131,839 137,593 134,391

D212 Taxes and duties on imports excluding VAT 2,332 2,520 2,575 2,328 2,527 2,702 3,021 2,474 2,680 3,086 3,539 4,618 5,446 5,858

D2121 Import duties 2,332 2,520 2,575 2,328 2,527 2,702 3,021 2,474 2,680 3,086 3,539 4,618 5,446 5,858

D2121A Tollar, almennir Import duties, general C 2,307 2,493 2,547 2,303 2,479 2,637 2,929 2,385 2,588 3,070 3,520 4,596 5,425 5,833

D2121B Aðrir tollar Other inport duties C 25 27 28 25 48 64 92 90 92 16 19 22 21 25

D2122 Taxes on imports, excluding VAT and import duties M M M M M M M M M M M M M M

D2122A Levies on imported agricultural products M M M M M M M M M M M M M M

D2122B Monetary compensatory amounts on imports M M M M M M M M M M M M M M

D2122C Excise duties M M M M M M M M M M M M M M

D2122D General sales taxes M M M M M M M M M M M M M M

D2122E Taxes on specific services M M M M M M M M M M M M M M

D2122F Profits of import monopolies M M M M M M M M M M M M M M

D214 Taxes on products, except VAT and import taxes 23,394 25,463 25,908 25,350 27,972 27,739 25,527 28,705 32,886 38,871 48,670 52,295 57,097 47,940

D214A Excise duties and consumption taxes 13,280 14,985 14,983 16,457 18,172 17,536 15,301 15,435 17,839 20,714 27,359 32,172 33,834 28,356

D214AA Vörugjald, almennt Excise duties, general C 2,897 2,891 2,541 2,930 2,958 2,875 2,700 2,845 3,010 3,306 3,790 4,476 4,161 3,845

D214AB Vörugjald af ökutækjum Excise duties, automobiles C T 2,493 3,369 3,892 4,970 5,896 4,960 2,853 2,804 4,525 6,320 10,391 10,083 11,208 6,826

D214AC Vörugjald af bensíni og olíuvörum Excise duties, petrol and oil C E 1,662 1,934 1,945 1,620 1,760 2,127 1,981 1,890 1,924 2,248 2,356 2,060 1,948 1,904

D214AD Sérstakt vörugjald af bensíni Specific excise on petrol C E 4,509 4,675 4,751 5,089 5,398 5,430 5,447 5,493 5,540 6,100 6,342 6,935 7,220 6,833

D214AE Olíugjald Specific excise on oil C E M M M M M M M M M M 1,703 5,560 6,224 5,921

D214AF Vörugjöld, umhverfisskattar Excise, enviromental duties C P M M 41 489 577 680 713 784 1,246 1,425 1,478 1,814 1,891 1,861

D214AG Flutningsjöfnunargjald Transport equlizing duties C T M M M 707 702 655 717 689 647 506 404 368 374 378

D214AH Vörugjöld í landbúnaði Excise on agricultural products C M M M 618 849 774 854 899 912 718 793 742 681 672

D214AI Vörugjöld, eftirlitsgjöld Other excise duties C 12 18 23 34 31 36 35 31 35 44 57 83 66 69

D214AK Vörugjöld af rafmagni, eftirlitsgjöld Excise duties, electricity C E M M M M M M M M M 45 46 51 60 46

D214AM Vörugjöld, ót.a.s. Excise duties, n.e.c. C 1,707 2,099 1,789 0 0 0 0 0 0 0 0 0 0 0

D214B Stamp taxes 1,078 4,506 4,528 5,033 5,529 5,772 5,873 8,794 9,869 10,247 10,884 11,382 11,960 11,956

D214BA Vörugjöld af áfengi Excise on alcohol C AT 1,078 4,506 4,528 5,033 5,529 5,772 5,873 5,922 6,324 6,658 7,111 7,546 8,057 8,072

D214BB Vörugjöld af tóbaki Excise on tabacco C AT M M M M M M M 2,872 3,545 3,589 3,773 3,837 3,903 3,884

D214C Taxes on financial and capital transactions 2,232 2,346 2,669 2,644 3,195 3,336 3,299 3,363 4,015 6,759 9,373 7,582 10,087 6,558

D214CA Stimpilgjald Tax on financial and capital transactions KS 2,232 2,346 2,669 2,644 2,995 3,143 3,101 3,151 3,755 6,470 9,073 7,147 9,484 5,646

D214CB Eftirlitsgjald Fjármálaeftirlits Other tax on financial transactions KS 0 0 0 0 200 193 198 211 260 288 300 435 603 913

D214D Car registration taxes M M M M M M M M M M M M M M

D214E Taxes on entertainment C 157 158 119 143 94 84 M M M M M M M M

D214EA Skemmtanaskattur Taxes on entertainment L L L 45 1 5 M M M M M M M M

D214EB Menningarsjóðsgjald útvarpsstöðva Cultural tax, radios L L L 93 93 79 M M M M M M M M

D214EC Miðagjald Cultural tax, admission tax L L L 4 0 0 M M M M M M M M

D214F Taxes on lotteries, gambling and betting M M M M M M M M M M M M M M

D214G Taxes on insurance premiums M M M M M M M M M M M M M M

D214H Other taxes on specific services C T 782 911 856 742 806 909 854 834 961 947 865 989 1,074 996

D214HA Sérstakt vörugjald vegna hafna Specific tax on harbour services L L L 177 188 195 184 195 213 112 1 2 0 0

D214HB Flugvallargjald Specific tax on airport services L L L 565 619 715 670 639 748 835 864 987 1,074 996

D214I General sales or turnover taxes M M M M M M M M M M M M M M

D214J Profits of fiscal monopolies 5,644 2,311 2,497 M M M M M M M M M M M

D214JA Skattur á einkasöluvörur Tax on fiscal monopolies C 5,644 2,311 2,497 M M M M M M M M M M M

D214K Export duties and monetary comp. amounts on exports 0 0 0 0 0 0 0 0 0 0 0 3 0 6

D214KA Útflutningsgjöld Export duties on fish products KS P 0 0 0 0 0 0 0 0 0 0 0 3 0 6

D214L Other taxes on products n.e.c. 222 247 256 332 175 102 200 280 203 205 188 168 143 68

D214L split to C C 222 247 256 317 175 102 200 280 203 205 188 168 143 68

D214LA Ýmis vörugjöld Other taxes on products n.e.c. L L L 78 66 82 85 99 114 100 95 97 97 52

D214LB Tryggingasjóðsgjald vegna byggingargalla Taxes related to construction failures KS L L L 16 M M M M M M M M M M

D214LC Aðrir sértækir þjónustuskattar Other specific taxes on products n.e.c. L L L 0 2 2 M M M M M M M M

D214LD Framleiðslugjald Production tax 147 167 172 239 106 18 114 181 89 104 93 71 45 16

D29 Other taxes on production 11,871 12,875 13,470 16,256 17,724 21,119 22,149 21,781 23,434 26,863 29,657 37,554 42,943 42,645

D29A Taxes on land, buildings or other structures KS 8,760 9,143 9,264 10,809 11,696 14,220 14,819 13,943 14,808 17,845 22,094 33,336 36,773 36,342

D29AA Umsýslugjald til Fasteignamats ríkisins Taxes on buildings and structures, value measuring L L L 48 48 51 200 227 253 281 280 310 356 66

D29AB Forvarnargjald Taxes on buildings, catastorphe L L L 570 628 597 708 715 818 795 799 979 1,113 1,261

D29AC Brunavarnargjald Taxes on buildings and structures, fire protection L L L 91 124 125 138 144 150 160 202 208 236 265

D29AD Fasteignaskattur Recurrent taxes on immovable property, buildings 5,673 5,727 5,767 6,150 6,513 7,979 8,381 9,334 10,146 11,161 12,968 15,705 19,616 24,678

D29AE Holræsagjald Sawage tax P 783 889 915 1,275 1,325 1,418 1,688 M M M M M M M

D29AF Sorphreinsunargjald Sanitation tax P 230 261 269 375 708 710 799 767 817 902 964 1,152 951 1,093

D29AG Gatnagerðargjöld Tax on land and building to finance the road system 1,413 1,604 1,651 2,301 2,350 3,340 2,905 2,513 2,376 4,207 6,473 14,509 13,940 8,411

D29AH Skipulagsgjald Tax for construction of buildings M M M M M M M 117 89 124 121 105 160 216

D29AI Byggingarleyfi Tax for construction of buildings M M M M M M M 126 159 214 288 369 400 243

D29AJ Brunabótamatsgjald Taxes on buildings and structures, fire protection M M M M M M M M M M M M M 109

D29AK Aðrir skattar á land og mannvirki ót.a.s. Taxes on land, buildings and structures, n.e.c. 661 661 661 0 0 0 0 0 0 0 0 0 0 0

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D29B TAXES ON PRODUCTION AND IMPORTS

Taxes on the use of fixed assets 2,360 2,718 3,209 4,322 4,787 5,420 5,663 5,596 6,027 6,277 4,733 1,335 1,509 1,208

D29B split to KS KS T 2,360 2,718 3,209 4,322 4,787 5,420 5,663 5,596 6,027 6,277 4,077 130 162 181

D29BA Þróunarsjóðsgjald Taxes on owners of ships, development L L L 675 619 631 613 734 822 253 -14 M M M

D29BB Þungaskattur Taxes on cars, size L L L 3,515 4,039 4,639 4,893 4,703 5,042 5,865 3,918 -34 -5 0

D29BC Kílómetragjald Taxes on cars, kilometer C M M M M M M M M M M 657 1,205 1,347 1,028

D29BD Skipagjöld Taxes on ships, L L L 132 128 150 157 158 163 159 172 164 167 181

D29C Total wage bill and payroll taxes 84 99 108 121 155 184 212 226 490 516 324 390 1,519 2,243

D29CA Markaðsgjald Taxes on wage bill and payroll, to finance specific adm. Leyrs 84 99 108 121 155 184 212 226 228 242 274 336 369 429

D29CB Tryggingargjald, hluti Vinnueftirlits ríkisins Taxes on wage bill and payroll, to finance specific adm. Leyrs M M M M M M M M 224 235 6 0 0 0

D29CC Tryggingargjald, hluti Staðlaráðs Taxes on wage bill and payroll, to finance specific adm. Leyrs M M M M M M M M 33 34 38 48 52 62

D29CD Tryggingargjald, hluti Icepro Taxes on wage bill and payroll, to finance specific adm. Leyrs M M M M M M M M 5 5 5 7 7 9

D29CE Tryggingargjald, lífeyrissjóðir Taxes on wage bill and payroll, support pension funds Leyrs M M M M M M M M M M M M 1,090 1,744

D29D Taxes on international transactions 31 M M M M M M M M M M M M M

D29DA Tekjur af sölu erlends gjaldeyris Tax on sale of foreign currency KS 31 M M M M M M M M M M M M M

D29E Business and professional licences KS 216 187 246 354 386 439 497 809 799 850 969 1,013 1,178 901

D29EA Skráningargjöld Regestration taxes L L L 163 197 217 187 533 574 656 761 778 877 607

D29EB Leyfi fyrir atvinnustarfsemi Taxes on permission to perform inductrial activity, businesses L L L 48 43 48 45 60 62 108 90 69 72 70

D29EC Leyfi fyrir veitingu atvinnuréttinda Taxes on permission to perform inductrial activity, professional L L L 9 11 13 12 13 11 17 16 17 21 20

D29ED Leyfis- og vottorðsgjöld Other business and professional licences L L L 135 135 161 253 202 151 69 102 148 209 203

D29F Taxes on pollution M M M M M M M M M M M M M M

D29G Under-compensation of VAT (flat rate system) M M M M M M M M M M M M M M

D29H Other taxes on production n.e.c. KS 420 728 643 650 701 857 958 1,206 1,311 1,376 1,537 1,480 1,965 1,950

D29HA Eftirlitsgjöld L L L 324 303 405 493 651 750 695 741 784 967 823

D29HB Aðrir neyslu- og leyfisskattar L L L 48 52 53 55 84 132 196 232 211 415 297

D29HC Framleiðslugjald af áli L L L 45 47 52 65 62 47 44 39 41 0 0

D29HD Iðnaðarmálagjald L L L 125 175 185 233 198 197 239 287 271 371 502

D29HE Jöfnunargjald til Póst- og fjarskiptastofnunar L L L 0 0 14 15 47 -3 20 29 21 13 49

D29HF Rekstrargjald Póst- og fjarskiptastofnunar L L L 35 38 54 0 61 80 66 72 18 57 110

D29HG Rafveitueftirlitsgjald L L L 73 86 94 98 103 108 117 138 134 141 169

D5 CURRENT TAXES ON INCOME, WEALTH, ETC. 58,481 65,034 74,072 83,244 96,827 109,785 127,447 134,361 141,336 157,244 187,684 218,841 246,963 269,474

D51 Taxes on income 52,753 59,343 66,903 76,630 89,822 101,488 118,316 124,759 134,551 149,749 180,170 213,633 241,378 263,455

D51M Taxes on individual or household income including holding gains 47,654 54,933 59,683 68,447 78,588 89,486 106,364 113,450 119,673 133,121 150,289 171,046 190,333 213,585

D51M split to SPLIT1 SPLIT 1 47,654 54,933 59,683 68,023 78,003 88,492 104,808 111,361 116,960 128,777 145,399 163,266 180,070 195,636

D51MA Tekjuskattur einstaklinga og staðgreiðsla Income taxes on individuals L L L 30,542 35,433 41,256 49,015 52,058 54,370 61,429 69,939 77,405 82,106 89,614

D51MB Sérstakur tekjuskattur Specific income tax on individuals L L L 615 1,132 1,272 1,644 1,077 1,480 1,161 1,005 332 -39 82

D51MC Skattur á fjármagnstekjur, einstaklingar Taxes on property incomes, individuals KIH L L L 425 585 994 1,556 2,089 2,713 4,343 4,890 7,780 10,263 17,948

D51MD Útsvar Taxes on individuals 21,154 23,063 31,653 36,866 41,437 45,965 54,148 58,227 61,110 66,187 74,455 85,528 98,003 105,940

D51A Taxes on individual or household income excluding holding gains (2) L L L L L L L L L L L L L L

D51C1 Taxes on individual or household holding gains (2) L L L L L L L L L L L L L L

D51O Taxes on the income or profits of corporations including holding gains KIC 5,098 4,410 5,521 6,286 9,197 7,780 7,182 6,381 10,516 10,778 20,692 28,442 33,154 30,132

D51OA Tekjuskattur lögaðila Income taxes on corporations L L L 6,206 7,948 8,356 8,021 7,218 10,433 9,587 20,297 28,092 32,555 28,476

D51OB Skattur á fjármagnstekjur, lögaðilar Taxes on property incomes, corporations L L L 64 1,233 -591 -854 -851 70 1,177 384 350 599 1,656

D51OC Hlutdeild í tekjuskatti World Minerals Island ehf Taxes on the profits of World Mineral Iceland 15 19 17 16 16 15 14 14 13 13 10 M M M

D51B Taxes on the income or profits of corporations excluding holding gains (2) L L L L L L L L L L L L L L

D51C2 Taxes on holding gains of corporations (2) L L L L L L L L L L L L L L

D51C3 Other taxes on holding gains (2) L L L L L L L L L L L L L L

D51C Taxes on holding gains (3) L L L L L L L L L L L L L L

D51D Taxes on winnings from lottery or gambling L L L L L L L L L L L L L L

D51E Other taxes on income n.e.c. 0 0 1,700 1,896 2,037 4,222 4,770 4,928 4,362 5,850 9,189 14,145 17,892 19,738

D51EA Skattur á fjármagnstekjur, annað Taxes on property incomes, not classified KIH 0 0 1,700 1,896 2,037 4,222 4,770 4,928 4,362 5,850 9,189 14,145 17,892 19,738

D59 Other current taxes 5,729 5,691 7,168 6,615 7,004 8,297 9,131 9,602 6,785 7,496 7,513 5,208 5,585 6,019

D59A Current taxes on capital 3,213 3,301 3,857 3,799 4,093 5,173 5,866 5,918 2,913 3,400 2,887 50 -8 -18

D59AA Eignarskattur, einstaklingar Current tax on capital, individual KIH 1,417 1,510 1,529 1,758 1,819 2,508 3,095 3,302 1,736 2,122 1,388 -9 45 -16

D59AB Eignarskattur, lögaðila Current tax on capital, corporations KIC 1,353 1,356 1,804 1,542 1,730 1,976 1,999 1,873 1,194 1,288 1,502 59 12 -1

D59AC Sérstakur eignarskattur, einstaklingar Specific tax on capital, individuals KIH 145 148 149 178 184 689 772 353 -7 -2 0 1 -34 -1

D59AD Sérstakur eignarskattur, lögaðilar Specific tax on capital, corporations KIC 299 288 375 321 360 0 0 389 -10 -8 -3 0 -30 0

D59B Poll taxes 464 475 483 535 570 573 613 751 847 885 939 1,024 1,130 1,307

D59BA Gjald í Framkvæmdasjóð aldraðra Poll tax, Construction Fund for elderly C 464 475 483 535 570 573 613 751 847 885 939 1,024 1,130 1,307

D59C Expenditure taxes M M M M M M M M M M M M M M

D59D Payments by households for licences 1,805 1,828 2,034 2,281 2,341 2,550 2,652 2,934 3,025 3,211 3,687 4,134 4,462 4,729

D59DA Bifreiðagjöld C 1,792 1,814 2,020 2,261 2,341 2,550 2,628 2,916 3,003 3,187 3,665 4,110 4,435 4,701

D59DB Leyfi vegna gæludýra Fees for permission to keep pets C 12 14 14 20 0 0 24 17 22 24 22 24 27 28

D59E Taxes on international transactions M M M M M M M M M M M M M M

D59F Other current taxes n.e.c. 247 87 794 0 0 0 0 0 0 0 0 0 0 0

D59FA Ýmir skattar ót.a.s. Other current taxes n.e.c. KS 247 87 794 0 0 0 0 0 0 0 0 0 0 0

D91 Capital Taxes 0 0 0 100 95 113 144 201 188 256 248 297 460 465

D91A Taxes on capital transfers 0 0 0 100 95 113 144 201 188 256 248 297 460 465

D91AA Skipulagsgjald Taxes on new contructions KS 0 0 0 100 95 113 144 201 188 256 248 297 460 465

D91B Capital levies M M M M M M M M M M M M M M

D91C Other capital taxes n.e.c. M M M M M M M M M M M M M M

ODA TOTAL TAX RECEIPTS 139,965 153,892 167,746 186,304 215,006 234,124 250,703 264,269 282,405 323,275 383,694 445,445 490,503 500,773

D611 Actual social contributions 11,167 13,166 14,329 16,088 17,787 19,680 21,909 23,397 26,053 28,364 32,777 38,414 39,594 41,644

D6111 Employers' actual social contributions 10,292 12,193 13,344 15,117 16,787 18,627 20,827 22,455 25,051 27,375 31,764 37,329 38,565 40,661

D61111 Compulsory employers' actual social contributions Leyrs 10,292 12,193 13,344 15,117 16,787 18,627 20,827 22,455 25,051 27,375 31,764 37,329 38,565 40,661

D61111A Tryggingagjald, almennt, hluti Social contributions, general 9,979 11,895 9,870 11,448 12,718 14,918 17,131 18,462 21,022 23,121 27,897 32,189 32,998 34,078

D61111B Atvinnutryggingagjald Social contirbutions, unemployment L L 3,112 3,402 3,780 3,417 3,400 3,634 3,645 3,937 3,484 4,331 4,763 5,633

D61111C Ábyrgðargjald atvinnurekenda vegna launa Social contirbutions, wages in bankrupcy 299 176 196 127 133 147 171 183 187 196 220 657 752 880

D61111D Slysatr.iðgjald útgerðarm. af launum og aflahlut sjómanna Social contirbutions, sailors 15 122 166 140 155 146 125 175 198 122 162 151 52 71

D61112 Voluntary employers' actual social contributions M M M M M M M M M M M M M M

D6112 Employees' social contributions M M M M M M M M M M M M M M

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

D61121 TAXES ON PRODUCTION AND IMPORTS

Compulsory employees' social contributions M M M M M M M M M M M M M M

D61122 Voluntary employees' social contributions M M M M M M M M M M M M M M

D6113 Social contributions by self- and non-employed persons 875 974 986 971 999 1,053 1,082 942 1,002 989 1,013 1,086 1,029 982

D61131 Compulsory social contributions by self- and non-employed persons 875 974 986 971 999 1,053 1,082 942 1,002 989 1,013 1,086 1,029 982

D61131A Tryggingagjald, almennt hluti - greitt af sjálfstætt starfandi Social contributions, general SPLIT 2 806 902 918 913 943 997 1,029 904 963 955 982 1,055 1,002 959

D61131B Atvinnutryggingagjald Social contributions, unemployment SPLIT 2 69 72 68 59 56 56 53 38 39 34 31 31 27 23

D61132 Voluntary social contributions by self- and non-employed persons M M M M M M M M M M M M M M

D612 Imputed social contributions (4) M M M M M M M M M M M M M M

D995

Capital transfers from general government to relevant sectors representing

taxes and social contributions assessed but unlikely to be collected (5) M M M M M M M M M M M M M M

D995A Taxes on products assessed but unlikely to be collected (5) M M M M M M M M M M M M M M

D995B Other taxes on production assessed but unlikely to be collected (5) M M M M M M M M M M M M M M

D995C Taxes on income assessed but unlikely to be collected (5) M M M M M M M M M M M M M M

D995D Other current taxes assessed but unlikely to be collected (5) M M M M M M M M M M M M M M

D995E Employers' actual social contributions assessed but unlikely to be collected (5) M M M M M M M M M M M M M M

D995F Employees' social contributions assessed but unlikely to be collected (5) M M M M M M M M M M M M M M

D995G Social contributions by self- and unemployed persons assessed but unlikely to be collected (5) M M M M M M M M M M M M M M

D995H TOTAL taxes assessed but unlikely AND SOCIAL CONTRIBUTIONS

Capital RECEIPTS FROM TAXES to be collected (5) M M M M M M M M M M M M M M

ODB AFTER DEDUCTION OF AMOUNTS ASSESSED BUT UNLIKELY TO

TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS BE 151,132 167,058 182,076 202,392 232,792 253,805 272,613 287,666 308,458 351,639 416,471 483,859 530,097 542,417

ODC (including imputed social contributions) AFTER DEDUCTION OF 151,132 167,058 182,076 202,392 232,792 253,805 272,613 287,666 308,458 351,639 416,471 483,859 530,097 542,417





(*) Essential information in "Explanatory notes"

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

TAXES ON PRODUCTION AND IMPORTS









Economic funtion Alcohol, Tobacco and Environmental tax:

C Consumption tax AT alcohol and tabacco tax

Leyrs Labour taxes on Employers T transport tax

Lees Labour taxes on Employees E energy tax,

Lnon Labour tax on the non-employed (pensioners/ unemployed) P pollution tax

KIC Capital tax on the income of corporations

KIH Capital tax on the income of households

KISe Capital tax on the income of self-employed

KS Capital tax on Stocks of Wealth

SPLIT 1 PIT Split between Lees, Lnon, KIH, KISe

SPLIT 2 Split between Lnon and KISe

NTLs (national tax lists) - Detailed list of taxes and social contributions according to national classification

Country: Norway (*)

Sector receiving: General government + the EU institutions (S13P)

Unit: Millions of national currency (including 'euro fixed' series for euro area countries)





Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D2 TAXES ON PRODUCTION AND IMPORTS 150,971 163,760 176,494 181,426 190,349 201,810 205,893 205,769 207,433 223,061 238,245 265,092 286,807

D21 Taxes on products 145,588 157,490 169,577 174,581 183,111 193,974 197,349 197,393 198,789 213,851 228,282 252,616 273,700

D211 Value added type taxes 88,609 95,736 104,874 110,303 116,356 124,166 128,680 129,662 130,423 140,633 153,138 172,066 188,704

D211A Merverdiavgift Value added tax C 88,609 95,736 104,874 110,303 116,356 124,166 128,680 129,662 130,423 140,633 153,138 172,066 188,704

D212 Taxes and duties on imports excluding VAT 2,718 2,406 2,455 2,598 2,354 1,944 1,763 1,607 1,554 1,572 1,629 1,785 2,047

D2121 Import duties 2,718 2,406 2,455 2,598 2,354 1,944 1,763 1,607 1,554 1,572 1,629 1,785 2,047

D2121A Toll Customs duties C 2,718 2,406 2,449 2,583 2,340 1,930 1,752 1,585 1,511 1,516 1,553 1,669 1,935

D2121B Auksjonsinntekter fra tollkvoter Proceeds from auctioning of customs quotas C 0 0 6 15 14 14 11 22 43 56 76 116 112

D2122 Taxes on imports, excluding VAT and import duties

D2122A Levies on imported agricultural products

D2122B Monetary compensatory amounts on imports

D2122C Excise duties

D2122D General sales taxes

D2122E Taxes on specific services

D2122F Profits of import monopolies

D214 Taxes on products, except VAT and import taxes 54,261 59,348 62,248 61,680 64,401 67,864 66,906 66,124 66,812 71,646 73,515 78,765 82,949

D214A Excise duties and consumption taxes 32,073 33,753 36,758 36,055 39,372 41,678 41,654 41,102 41,851 41,354 43,570 45,915 48,097

D214AA Avgift på bensin Petrol tax C E 9,935 10,042 10,883 11,367 9,622 9,756 8,821 8,548 8,651 8,754 8,623 8,412 8,132

D214AB Avgift på autodiesel Diesel tax C E 2,706 2,912 3,406 3,763 4,465 4,802 4,087 3,955 4,278 4,675 5,178 5,730 6,375

D214AC Avgift på båtmotorer Marine engine tax C T 56 67 84 107 87 111 107 125 155 215 292 324 358

D214AD Avgift på elektrisk kraft Tax on electricity C E 4,408 4,420 4,765 2,901 3,269 4,205 6,137 6,072 5,503 4,126 5,607 6,111 5,990

D214AE Avgift på mineralolje Taxes on mineral and lubricating oils C E 1,461 1,733 1,727 1,698 69 578 841 525 830 740 670 788 744

D214AF CO2-avgift CO2 tax C E 3,643 3,520 3,570 3,555 3,853 3,809 3,886 4,370 4,427

D214AG Miljøavgift på plantevernmidler Tax on pesticides C P 186 193 192 189 144 55 35 56 65 85 49 62 69

D214AH Miljøavgift på klimagasser, HFK og PFK Tax on greenhouse gases HFC and PFC C P 61 123 167 176 222

D214AI Sjokolade- og sukkeravgift Chocolate and candy tax C 692 714 743 781 785 789 855 864 920 967 997 1,044 1,083

D214AJ Avgift på alkoholfrie drikkevarer Tax on non-alcoholic beverages C 636 657 745 877 944 937 959 943 937 962 956 1,015 1,025

D214AK Avgift på sukker Sugar tax C 177 186 193 234 227 230 226 206 231 208 197 194 192

D214AL Avgift på farmasøytiske spesialpreparater Tax on pharmaceutical products C 47 51 65 63 66 76 104 118 124 133 145 133

D214AM Avgift på alkohol Tax on alcohol C AT 6,154 6,873 7,429 7,429 8,566 9,032 8,202 8,449 8,623 9,084 9,288 9,793 10,338

D214AN Avgift på tobakkvarer Tax on tobacco goods C AT 5,301 5,598 6,184 6,324 6,818 6,806 7,032 6,982 6,832 6,750 6,766 6,568 6,815

D214AO Svovelavgift Sulphur tax C P 344 117 131 83 94 84 76 121 129

D214AP Grunnavgift på drikkevareemballasje Base tax on disposable beverage packaging C P 159 363 433 483 462 484 593 669

D214AQ Miljøavgift på drikkevareemballasje Envoronmantal tax on disposable beverage packaging C P 176 184 188 211 177 189 481 482

D214AR Avgift på kassetter og radio- og fjernsynsmateriell Tax on recording, radio and television equipment C 305 296 336 320 323 329

D214AS Avgift på kull Tax on coal C E 9 11 6 2

D214AT Registrerings- og refusjonsavgift til Statens legemiddelverk Registration fees paid to Norwegian Medicines Agency C 159

D214AU Legemiddelkontrollavgift Tax on pharmaceutical products C

D214AV Legemiddelomsetningsavgift Sales tax on pharmaceutical products C 154

D214AW Avgift på elektrisk kraft til Energifondet Tax on electricity paid to the Norwegian Energy Fund C E 734

D214B Stamp taxes

D214C Taxes on financial and capital transactions 1,590 2,163 2,218 3,272 4,003 3,923 4,117 3,272 3,581 4,227 3,799 3,582 5,715

D214CA Dokumentavgift Stamp duty on real estate transfers KS 1,590 2,163 2,218 3,272 4,003 3,923 4,117 3,272 3,581 4,227 3,799 3,582 5,715

D214D Car registration taxes 8,682 11,145 10,716 11,189 10,339 10,956 11,211 13,939 14,710 18,894 19,657 22,787 22,946

D214DA Engangsavgift på motorvogner Motor vehicle registration tax C T 7,582 9,916 9,409 9,841 8,937 9,546 9,616 12,341 12,914 17,074 17,774 20,738 20,774

D214DB Omregistreringsavgift Re-registration tax on motor vehicles C T 1,100 1,229 1,307 1,348 1,402 1,410 1,595 1,598 1,796 1,820 1,883 2,049 2,172

D214E Taxes on entertainment

D214F Taxes on lotteries, gambling and betting 260 279 289 286 97 88 97 94 89 99 103 100 131

D214FA Totalisatoravgift Horse betting tax C 54 65 62 76 79 88 97 94 89 99 103 100 119

D214FB Lotteriavgift og overskudd i Det norske Pengelotteri Income from the state lottery and tax on lotteries C 206 214 227 210 18 0 0 0 0 0 0 0 12

D214G Taxes on insurance premiums

D214H Other taxes on specific services 423 605 666 1,056 1,197 1,298 1,428 517

D214HA Flypassasjeravgift Tax on air taffic passengers C T 423 605 666 1,056 1,197 1,298 1,428 517

D214I General sales or turnover taxes 342 228 373 879 831 779 460 355 319 511 647 714 607

D214IA Avgifter på melk, kjøtt, fisk, pelsskinn, grønnsaker, egg, fjørkre og korn til omsetningsrådet Taxes on meat and eggs, milk, grains and furs for market regulation C 342 228 373 879 831 779 460 355 319 511 647 714 607

D214J Profits of fiscal monopolies 1,951 1,886 1,920 1,876 2,001 2,493 2,460 2,575 2,550 2,400 2,000 2,195 2,033

D214JA Inntekter fra Norsk Tipping AS Income from the state gaming company (Norsk Tipping AS) C 1,704 1,782 1,893 1,876 2,001 2,493 2,460 2,575 2,550 2,400 2,000 2,195 2,033

D214JB Overskudd i AS Vinmonopolet Withdrawal of income from the state monopoly for alcoholic beverages (AS Vinmonopolet) KS 247 104 27 0 0 0 0 0 0 0 0 0 0

D214K Export duties and monetary comp. amounts on exports

D214L Other taxes on products n.e.c. 8,940 9,289 9,308 7,067 6,561 6,649 5,479 4,270 3,712 4,161 3,739 3,472 3,420

D214LA Produksjonsavgift ved utvinning av petroleum Tax on petroleum extraction KS P 5,884 6,301 6,220 3,755 3,222 3,463 2,481 1,320 765 717 360 42

D214LB Avgift på utslipp av CO2 ved utvinning av petroleum Tax on CO2 emissions from petroleum extraction KS E 2,559 2,787 3,043 3,229 3,261 3,047 2,862 2,861 2,872 3,375 3,351 3,404 3,394

D214LC Tonnasjeskatt for rederier Tonnage tax (payable by shipping companies) KS T 17 45 83 78 139 136 89 75 69 28 26 26

D214LD Avgift på karftfor til Statens kornforretning Tax on concentrated cattle foods C 497 184

D29 Other taxes on production 5,383 6,270 6,917 6,845 7,238 7,836 8,544 8,376 8,644 9,210 9,963 12,476 13,107

D29A Taxes on land, buildings or other structures 3,450 4,193 3,459 3,267 3,237 2,848 3,736 3,327 3,679 4,030 4,552 7,195 6,335

D29AA Arealavgift ved utvinning av petroleum Tax on areas used for petroleum extraction KS P 552 1,159 617 527 561 124 986 450 464 500 228 2,308 764

D29AB Eiendomsskatt Real estate tax KS 2,898 3,034 2,842 2,740 2,676 2,724 2,750 2,877 3,215 3,530 4,324 4,887 5,571

D29B Taxes on the use of fixed assets 378 400 359 305 319 428 502 484 473 293 346 356 353

D29BA Vektårsavgift motorvogner Annual weight based tax on motor vehicles KS T 293 315 271 214 226 273 342 314 299 293 346 356 353

D29BB Trafikkskadeavgift, næringsvirksomhet Anti traffic accident premium paid by enterprises KS T 85 85 88 91 93 155 160 170 174

D29C Total wage bill and payroll taxes 267 256 297 334 317 348 310 397 359 399 333 314 310

D29CA Produktavgift for fiskere Fishing industry product tax Leyrs 267 256 297 334 317 348 310 397 359 399 333 314 310

D29D Taxes on international transactions

D29E Business and professional licences 1,249 1,382 2,765 2,909 2,881 3,688 3,488 3,598 3,595 3,853 3,948 3,907 4,102

D29EA Vinmonopolavgiften Tax on the state monopoly for alcoholic beverages (AS Vinmonopolet) KIC 79 50 54 22 28 41 19 32 24 12 19 29 32

D29EB Årsavgift motorvogner, næringsvirksomhet Annual motor vehicle tax paid by enterprises KS T 562 592 642 739 773 807 931 1,187 1,220 1,422 1,377 1,429 1,592

D29EC Avgift av apotekenes omsetning Tax on pharmacies' turnover C 68 78 77 78 94 105 99 124 138 142 147 150 154

D29ED Særskilte avgifter i bruk av frekvenser Tax on frequencies and on 5 digit phone numbers KS 32 32 625 310 109 89 131 124 149 157

D29EE Ymse konsesjonsinntekter Income from licences KS 110 132 114 150 66 0 0 0 62 50 0 0 -3

D29EF Naturressursskatt og konsesjonsavgifter Natural resource tax and municipal licence fees KS P 430 530 1,878 1,888 1,888 2,110 2,129 2,146 2,062 2,096 2,281 2,150 2,170

D29F Taxes on pollution 442 484 472 503 471 563 488 596 1,891

D29FA Avgift på sluttbehandling av avfall Tax on the final treatment of waste C P 442 484 472 503 471 563 488 596 684

D29FB Avgift på utslipp av NOX Tax on NOX emissions C P 1,207

D29G Under-compensation of VAT (flat rate system)

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

D29H TAXES ON PRODUCTION AND IMPORTS

Other taxes on production n.e.c. 39 39 37 30 42 40 36 67 67 72 296 108 116

D29HA Forskningsavgift landbruksprodukter (Statens landbruksforvaltning) Research tax agricultural products C 39 39 37 30 42 36 27 61 62 66 91 95 103

D29HB FoU-avgift til Skogtiltaksfondet R&D tax to the Forest Development Fund (Skogtiltaksfondet) KS 7 8

D29HC Avgift på helse- og miljøskadelige kjemikalier Tax on tricloreten and tetracloreten C P 4 9 6 5 6 5 6 5

D29HD Inntekter fra GSM konsesjoner Income from GSM licences KS 200 0 0

D5 CURRENT TAXES ON INCOME, WEALTH, ETC. 151,426 174,356 187,511 179,511 208,274 296,327 309,678 302,181 309,318 366,150 433,589 493,950 497,620

D51 Taxes on income 142,496 164,827 177,893 169,957 197,763 284,727 297,174 289,218 295,706 351,637 418,563 478,144 479,623

D51M Taxes on individual or household income including holding gains 101,084 110,307 121,827 133,322 140,937 152,013 160,268 163,885 167,977 178,680 188,015 196,244 219,589

D51MA Ordinær skatt på inntekt, forskuddspliktige Surtax and local and regional income tax SPLIT 1 71,663 76,379 82,347 84,866 94,783 100,521 114,540 91,277 103,678 107,518 114,691 118,638 124,486

D51MB Fellesskatt, forskuddspliktige National tax on individuals' income less deductions SPLIT 1 29,421 33,928 39,480 48,456 46,154 51,492 45,728 72,608 64,299 71,162 73,324 77,606 95,103

D51A Taxes on individual or household income excluding holding gains (2)

D51C1 Taxes on individual or household holding gains (2)

D51O Taxes on the income or profits of corporations including holding gains 41,412 53,998 55,535 36,012 56,317 132,050 136,271 124,544 127,044 171,629 228,698 279,570 257,852

D51OA Fellesskatt, etterskuddspliktige inkl grunnrenteskatt kraftverk Corporate tax KIC 21,356 21,791 26,330 25,895 31,628 39,631 37,576 33,172 29,884 39,639 43,349 59,891 67,552

D51OB Ordinær skatt på inntekt, petroleumsinntekter Ordinary income tax on petroleum revenue KIC 8,767 14,046 13,012 4,989 11,069 36,037 37,618 35,080 37,062 50,017 69,052 81,787 70,200

D51OC Særskatt på petroleumsinntekter Special tax on petroleum income KS 11,289 18,161 16,193 5,128 13,620 56,382 61,077 56,292 60,098 81,973 116,297 137,892 120,100

D51B Taxes on the income or profits of corporations excluding holding gains (2)

D51C2 Taxes on holding gains of corporations (2)

D51C3 Other taxes on holding gains (2)

D51C Taxes on holding gains (3)

D51D Taxes on winnings from lottery or gambling

D51E Other taxes on income n.e.c. 522 531 623 509 664 635 789 685 1,328 1,850 2,330 2,182

D51EA Skatt på utbytte til utenlandske aksjonærer Tax on dividends paid to foreign shareholders KIC 522 531 623 509 664 635 789 685 1,328 1,850 2,330 2,182

D59 Other current taxes 8,930 9,529 9,618 9,554 10,511 11,600 12,504 12,963 13,612 14,513 15,026 15,806 17,997

D59A Current taxes on capital 5,823 6,269 6,105 5,551 6,299 7,039 7,363 7,594 8,035 8,619 8,850 9,244 11,083

D59AA Skatt på formue, forskuddspliktige Net wealth tax, individuals and households KS 5,126 5,536 5,964 5,405 6,112 6,869 7,175 7,413 7,773 8,361 8,624 8,962 10,767

D59AB Skatt på formue, etterskuddspliktige Net wealth tax, corporations KS 697 733 141 146 187 170 188 181 262 258 226 282 316

D59B Poll taxes

D59C Expenditure taxes

D59D Payments by households for licences 2,664 2,811 3,046 3,508 3,669 3,830 4,417 4,611 4,774 5,751 6,014 6,378 6,699

D59DA Årsavgift motorvogner, husholdninger Annual tax on motor vehicles paid by households C T 2,664 2,811 3,046 3,508 3,669 3,830 4,417 4,611 4,774 5,751 6,014 6,378 6,699

D59E Taxes on international transactions

D59F Other current taxes n.e.c. 443 449 467 495 543 731 724 758 803 143 162 184 215

D59FA Trafikkskadeavgift, husholdninger Anti traffic accident premium paid by households C T 339 342 352 364 404 605 610 646 658

D59FB Diverse skatteinntekter, netotbudsjetterende enheter Misc. taxes paid to extra budgetary units C 104 107 115 131 139 126 114 112 145 143 162 184 215

D91 Capital Taxes 975 1,029 1,035 1,179 1,024 1,273 1,329 1,243 1,532 1,660 1,768 2,063 2,576

D91A Taxes on capital transfers 975 1,029 1,035 1,179 1,024 1,273 1,329 1,243 1,532 1,660 1,768 2,063 2,576

D91AA Avgift på arv og gaver Inheritance and gift tax KS 975 1,029 1,035 1,179 1,024 1,273 1,329 1,243 1,532 1,660 1,768 2,063 2,576

D91B Capital levies

D91C Other capital taxes n.e.c.

ODA TOTAL TAX RECEIPTS 303,372 339,145 365,040 362,116 399,647 499,410 516,900 509,193 518,283 590,871 673,602 761,105 787,003

D611 Actual social contributions 92,707 99,039 106,971 117,074 125,218 132,170 141,679 151,098 155,507 163,769 173,152 188,488 206,323

D6111 Employers' actual social contributions 55,025 58,908 63,800 70,051 75,155 79,242 85,312 90,916 93,604 98,840 104,795 115,267 125,953

D61111 Compulsory employers' actual social contributions 55,025 58,908 63,800 70,051 75,155 79,242 85,312 90,916 93,604 98,840 104,795 115,267 125,953

D61111A Arbeidsgiveravgift til Folketrygden Employers' social security contributions to the National Insurance Scheme Leyrs 49,075 52,686 57,187 63,080 67,522 71,096 76,010 80,493 82,920 87,660 92,870 102,435 112,186

D61111B Arbeidsgiverandel i Statens pensjonskasse Employers' contributions to the state pension entity Leyrs 5,663 5,920 6,280 6,601 7,231 7,718 8,846 10,085 10,345 10,842 11,569 12,447 13,382

D61111C Arbeidsgiverandel i pensjonsordningen for sjømenn Employers' contributions to the pension arrangement for seamen Leyrs 211 218 243 274 300 322 336 338 339 338 356 385 385

D61111D Arbeidsgiverandel i pensjonsordningen for apotekeretaten Employers' contributions to the pension arrangement for pharmasists Leyrs 76 84 90 96 102 106 120

D61112 Voluntary employers' actual social contributions

D6112 Employees' social contributions 37,682 40,131 43,171 47,023 50,063 52,928 56,367 60,182 61,903 64,929 68,357 73,221 80,370

D61121 Compulsory employees' social contributions 37,682 40,131 43,171 47,023 50,063 52,928 56,367 60,182 61,903 64,929 68,357 73,221 80,370

D61121A Medlemspremie til Folketrygden Employees' social security contributions to the National Insurance Scheme Lees 36,369 38,743 41,687 45,456 48,270 51,013 54,342 57,918 60,084 62,497 65,929 70,625 77,483

D61121B Medlemspremie til Statens pensjonskasse Employees' contributions to the state pension entity Lees 1,160 1,213 1,286 1,352 1,563 1,651 1,752 2,032 1,582 2,186 2,176 2,347 2,638

D61121C Medlemspremie til pensjonsordningen for sjømenn Employees' contributions to the pension arrangement for seamen Lees 116 116 137 151 160 150 156 157 162 160 165 162 162

D61121D Medlemspremie til pensjonsordningen for fiskere Employees' contributions to the pension arrangement for fishermen Lees 16 40 43 46 50 93 93 75 75 86 87 87 87

D61121E Medlemspremie til pensjonsordningen for skogsarbeidere Employees' contributions to the pension arrangement for forrets workers Lees 5 3

D61121F Medlemspremie til pensjonsordningen for apotekeretaten Employees' contributions to the pension arrangement for pharmasists Lees 16 16 18 18 20 21 24

D61122 Voluntary employees' social contributions

D6113 Social contributions by self- and non-employed persons

D61131 Compulsory social contributions by self- and non-employed persons

D61132 Voluntary social contributions by self- and non-employed persons

D612 Imputed social contributions (4) 0 0 0 0 0 400 790 790 650 600 694 735 656

ODB

TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS AFTER DEDUCTION OF

AMOUNTS ASSESSED BUT UNLIKELY TO BE COLLECTED 396,079 438,184 472,011 479,190 524,865 631,580 658,579 660,291 673,790 754,640 846,754 949,593 993,326

ODC TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS (including imputed social

contributions) AFTER DEDUCTION OF AMOUNTS ASSESSED BUT UNLIKELY TO BE

COLLECTED 396,079 438,184 472,011 479,190 524,865 631,980 659,369 661,081 674,440 755,240 847,448 950,328 993,982





(*) Essential information in "Explanatory notes"

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

Tax name according to national classification Tax name according to national classification Economic Alcohol, Tobacco &

TRANS ▼

(in one of national languages) (English) function Environmental tax 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

TAXES ON PRODUCTION AND IMPORTS

2008

282,694

268,347

184,843

184,843

2,349

2,349

2,296

53









81,155

50,874

7,872

7,216

299

6,319

1,328

4,450

72

249

1,090

1,068

194





10,915

7,456

92

730

496







99

57

138

734





3,113

3,113

20,757

18,638

2,119





137

137

0









607

607

2,251

2,251

0





3,416





3,392

24





14,347

8,032

1,842

6,190

355

355





312

312





4,204

36

1,388

138

186

221

2,235

1,329

697

632

2008

115

103

8

4

0

561,660

543,384

232,862

130,487

102,375







307,135

59,235

91,800

156,100









3,387

3,387

18,276

11,470

11,154

316







6,590

6,590





216



216

1,973

1,973

1,973







846,327

226,184

138,658

138,658

123,655

14,484

519







87,526

87,526

84,330

2,856

235

105









486







1,072,511







1,072,997

2008

2008

2008

2008

2008

2008

2008