Total tax revenue | | 5 031 | 5 966 | 5 732 | 6 191 | 6 644 | 7 385 | 8 317 | 8 011 | 6 300 | 8 538 | 11 009 | 12 914 | 12 306 | 15 788 | 19 175 | 26 900 | 35 210 | 36 096 | 51 793 | 34 423 | 38 817 | 43 594 | 45 516 | 47 254 | 50 541 | 45 913 | 33 363 |
Total tax revenue | 1000 Taxes on income, profits and capital gains | | 2 595 | 3 404 | 2 812 | 2 814 | 3 404 | 4 166 | 4 950 | 4 094 | 2 746 | 3 943 | 6 067 | 7 517 | 6 394 | 9 886 | 11 927 | 19 105 | 25 884 | 25 742 | 38 927 | 22 903 | 26 224 | 31 660 | 31 499 | 31 976 | 35 131 | 29 028 | 16 391 |
1000 Taxes on income, profits and capital gains | 1100 Taxes on income, profits and capital gains of individuals | | 669 | 1 002 | 1 319 | 1 457 | 1 642 | 1 650 | 1 923 | 1 901 | 1 542 | 2 143 | 2 325 | 2 549 | 2 837 | 2 978 | 3 502 | 4 452 | 3 340 | 3 426 | 4 505 | 4 475 | 4 674 | 5 198 | 5 649 | 6 458 | 6 859 | 7 752 | 7 596 |
1100 Taxes on income, profits and capital gains of individuals | 1110 On income and profits of individuals | | 669 | 1 002 | 1 319 | 1 457 | 1 642 | 1 650 | 1 923 | 1 901 | 1 542 | 2 143 | 2 325 | 2 549 | 2 837 | 2 978 | 3 502 | 4 452 | 3 340 | 3 426 | 4 505 | 4 475 | 4 674 | 5 198 | 5 649 | 6 458 | 6 859 | 7 752 | 7 596 |
1110 On income and profits of individuals | - Health surcharge | | 92 | 96 | 85 | 105 | 98 | 106 | 131 | 128 | 92 | 123 | 149 | 151 | 137 | 144 | 176 | 187 | 168 | 170 | 196 | 186 | 185 | 216 | 187 | 218 | 210 | 264 | 211 |
- Insurance surrender tax | | 6 | 4 | 5 | 8 | 7 | 10 | 5 | 8 | 5 | 7 | 7 | 7 | 6 | 9 | 151 | 15 | 18 | 16 | 19 | 22 | 22 | 21 | 27 | 33 | 29 | 42 | 47 |
- Individuals (Ch. 75:01) | | 571 | 902 | 1 229 | 1 345 | 1 537 | 1 533 | 1 787 | 1 765 | 1 445 | 2 013 | 2 169 | 2 390 | 2 693 | 2 825 | 3 174 | 4 250 | 3 153 | 3 239 | 4 291 | 4 267 | 4 467 | 4 961 | 5 435 | 6 207 | 6 620 | 7 445 | 7 337 |
1200 Taxes on income, profits and capital gains of corporates | | 1 856 | 2 302 | 1 404 | 1 275 | 1 689 | 2 351 | 2 897 | 2 094 | 1 058 | 1 615 | 3 547 | 4 663 | 3 353 | 6 598 | 8 053 | 14 118 | 21 731 | 21 141 | 33 534 | 17 250 | 20 670 | 25 265 | 24 767 | 24 633 | 27 330 | 20 209 | 7 809 |
1200 Taxes on income, profits and capital gains of corporates | 1210 On profits of corporates | | 1 856 | 2 302 | 1 404 | 1 275 | 1 689 | 2 351 | 2 897 | 2 094 | 1 058 | 1 615 | 3 547 | 4 663 | 3 353 | 6 598 | 8 053 | 14 118 | 21 731 | 21 141 | 33 534 | 17 250 | 20 670 | 25 265 | 24 767 | 24 633 | 27 330 | 20 209 | 7 809 |
1210 On profits of corporates | - Oil companies | | 1 439 | 1 853 | 958 | 717 | 1 004 | 1 469 | 1 902 | 941 | 145 | 480 | 2 441 | 2 831 | 1 876 | 4 345 | 5 464 | 10 806 | 17 615 | 16 206 | 25 657 | 11 881 | 13 834 | 16 023 | 15 827 | 14 772 | 16 970 | 10 513 | 1 017 |
- Other companies | | 383 | 414 | 426 | 505 | 600 | 748 | 904 | 1 067 | 846 | 1 055 | 1 041 | 1 742 | 1 418 | 2 180 | 2 476 | 3 166 | 3 966 | 4 797 | 7 644 | 5 170 | 6 630 | 9 034 | 8 647 | 9 675 | 10 151 | 9 481 | 6 360 |
- Business levy | | 0 | 0 | 0 | 51 | 85 | 115 | 89 | 85 | 66 | 80 | 65 | 90 | 59 | 74 | 113 | 146 | 150 | 138 | 233 | 199 | 206 | 209 | 294 | 187 | 210 | 215 | 433 |
- National recovery impost | | 34 | 35 | 20 | 2 | 0 | 19 | 2 | 0 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
1300 Unallocable between 1100 and 1200 | | 70 | 100 | 89 | 82 | 73 | 165 | 129 | 99 | 145 | 185 | 195 | 306 | 204 | 310 | 372 | 536 | 813 | 1 175 | 887 | 1 178 | 881 | 1 197 | 1 084 | 885 | 942 | 1 067 | 986 |
2000 Social security contributions (SSC) | | 183 | 197 | 186 | 239 | 233 | 229 | 242 | 267 | 259 | 328 | 702 | 761 | 799 | 870 | 941 | 1 173 | 1 373 | 1 502 | 2 042 | 2 549 | 2 645 | 2 723 | 3 086 | 3 514 | 4 137 | 4 261 | 4 252 |
2000 Social security contributions (SSC) | 2400 Unallocable between 2100, 2200 and 2300 SSC | | 183 | 197 | 186 | 239 | 233 | 229 | 242 | 267 | 259 | 328 | 702 | 761 | 799 | 870 | 941 | 1 173 | 1 373 | 1 502 | 2 042 | 2 549 | 2 645 | 2 723 | 3 086 | 3 514 | 4 137 | 4 261 | 4 252 |
3000 Taxes on payroll and workforce | | 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 | 0 |
4000 Taxes on property | | 148 | 174 | 365 | 295 | 264 | 237 | 242 | 252 | 191 | 260 | 277 | 302 | 337 | 330 | 381 | 389 | 408 | 469 | 566 | 523 | 433 | 470 | 472 | 635 | 742 | 303 | 541 |
4000 Taxes on property | 4100 Recurrent taxes on immovable property | | 147 | 174 | 203 | 222 | 263 | 237 | 241 | 252 | 190 | 260 | 277 | 302 | 337 | 330 | 381 | 389 | 408 | 469 | 566 | 523 | 433 | 470 | 472 | 635 | 742 | 303 | 541 |
4100 Recurrent taxes on immovable property | - Lands and building taxes | | 39 | 44 | 39 | 72 | 109 | 61 | 59 | 57 | 56 | 62 | 64 | 59 | 94 | 78 | 84 | 63 | 64 | 84 | 84 | 71 | 22 | 11 | 5 | 4 | 3 | 3 | 3 |
- House rate tax | | 108 | 130 | 164 | 150 | 154 | 176 | 183 | 195 | 135 | 199 | 213 | 243 | 243 | 253 | 297 | 326 | 344 | 385 | 482 | 452 | 411 | 459 | 468 | 631 | 738 | 300 | 538 |
4200 Recurrent taxes on net wealth | | 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 | 0 |
4300 Estate, inheritance and gift taxes | | 1 | 0 | 162 | 73 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4300 Estate, inheritance and gift taxes | 4310 Estate and inheritance taxes | | 1 | 0 | 162 | 73 | 0 | 0 | 0 | 0 | 0 | 0 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4320 Gift taxes | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4400 Taxes on financial and capital transactions | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4500 Non-recurrent taxes on property | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4600 Other recurrent taxes on property except 4100 and 4200 | | 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 | 0 |
5000 Taxes on goods and services | | 2 055 | 2 163 | 2 342 | 2 807 | 2 698 | 2 694 | 2 816 | 3 294 | 3 041 | 3 926 | 3 852 | 4 221 | 4 655 | 4 545 | 5 756 | 5 988 | 7 149 | 8 082 | 9 908 | 8 258 | 9 342 | 8 556 | 10 245 | 10 883 | 10 246 | 11 918 | 11 843 |
5000 Taxes on goods and services | 5100 Taxes on production, sale, transfer, etc | | 1 928 | 2 039 | 2 220 | 2 616 | 2 534 | 2 505 | 2 592 | 3 036 | 2 771 | 3 567 | 3 559 | 3 940 | 4 366 | 4 259 | 5 478 | 5 690 | 6 801 | 7 670 | 9 476 | 7 880 | 8 924 | 8 077 | 9 663 | 10 273 | 9 614 | 11 271 | 11 163 |
5100 Taxes on production, sale, transfer, etc | 5110 General taxes on goods and services | | 980 | 1 060 | 971 | 1 164 | 1 260 | 1 345 | 1 414 | 1 624 | 1 628 | 1 850 | 1 890 | 2 194 | 2 476 | 2 121 | 3 092 | 2 963 | 4 184 | 4 829 | 6 389 | 5 147 | 6 032 | 4 917 | 6 337 | 6 658 | 5 745 | 7 223 | 7 016 |
5110 General taxes on goods and services | 5111 Value added taxes | | 927 | 1 054 | 969 | 1 163 | 1 259 | 1 345 | 1 414 | 1 624 | 1 628 | 1 850 | 1 890 | 2 194 | 2 475 | 2 120 | 3 092 | 2 963 | 4 184 | 4 829 | 6 389 | 5 147 | 6 032 | 4 917 | 6 337 | 6 657 | 5 745 | 7 223 | 7 016 |
5112 Sales tax | | 54 | 6 | 2 | 1 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5113 Other (than value added and sales tax) | | 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 | 0 |
5120 Taxes on specific goods and services | | 948 | 979 | 1 249 | 1 451 | 1 275 | 1 160 | 1 177 | 1 412 | 1 143 | 1 717 | 1 669 | 1 746 | 1 890 | 2 139 | 2 385 | 2 727 | 2 616 | 2 841 | 3 086 | 2 733 | 2 891 | 3 160 | 3 326 | 3 616 | 3 869 | 4 048 | 4 147 |
5120 Taxes on specific goods and services | 5121 Excises | | 481 | 427 | 678 | 811 | 679 | 617 | 610 | 758 | 582 | 892 | 801 | 822 | 912 | 970 | 991 | 1 072 | 576 | 614 | 651 | 629 | 708 | 708 | 729 | 707 | 680 | 703 | 755 |
5121 Excises | - Rum and spirits | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 145 | 137 | 156 | 167 | 173 | 153 | 157 | 154 | 159 |
- Alcohol and tobacco taxes | | 9 | 11 | 10 | 9 | 11 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 1 | 0 | 0 | 1 | 2 | 2 | 3 | 3 | 3 | 4 | 8 | 20 |
- Beer duty | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 188 | 177 | 202 | 195 | 209 | 196 | 172 | 189 | 182 |
- Oil (Petrol) | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 96 | 94 | 105 | 101 | 99 | 103 | 94 | 88 | 144 |
- Cigarrettes | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 219 | 218 | 241 | 240 | 241 | 236 | 231 | 235 | 219 |
- Malt beverages | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2 | 2 | 2 | 2 | 3 | 17 | 23 | 29 | 30 |
5122 Profits of fiscal monopolies | | 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 | 0 |
5123 Customs and import duties | | 260 | 289 | 290 | 326 | 579 | 494 | 496 | 570 | 482 | 733 | 748 | 813 | 855 | 1 022 | 1 240 | 1 473 | 1 836 | 2 004 | 2 169 | 1 828 | 1 905 | 2 168 | 2 319 | 2 588 | 2 861 | 3 014 | 3 003 |
5124 Taxes on exports | | 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 | 0 |
5125 Taxes on investment goods | | 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 | 0 |
5126 Taxes on specific services | | 4 | 5 | 2 | 12 | 17 | 49 | 71 | 84 | 79 | 92 | 120 | 111 | 123 | 146 | 155 | 182 | 204 | 221 | 266 | 275 | 278 | 284 | 278 | 322 | 328 | 330 | 388 |
5126 Taxes on specific services | - Insurance premium tax | | 0 | 0 | 0 | 0 | 0 | 30 | 32 | 44 | 34 | 46 | 56 | 55 | 66 | 82 | 84 | 98 | 113 | 130 | 141 | 146 | 167 | 172 | 174 | 194 | 197 | 191 | 182 |
- Transaction tax on financial services | | 0 | 0 | 0 | 0 | 12 | 15 | 17 | 20 | 14 | 22 | 23 | 24 | 26 | 28 | 28 | 33 | 38 | 42 | 57 | 53 | 53 | 55 | 57 | 64 | 75 | 75 | 85 |
- Hotel room tax | | 0 | 0 | 0 | 0 | 0 | 0 | 14 | 17 | 16 | 24 | 23 | 24 | 25 | 27 | 33 | 42 | 44 | 48 | 54 | 52 | 46 | 43 | 46 | 50 | 56 | 64 | 54 |
- Betting and entertainment taxes | | 4 | 5 | 2 | 12 | 5 | 4 | 8 | 3 | 15 | 0 | 17 | 7 | 5 | 9 | 9 | 9 | 9 | 0 | 14 | 24 | 12 | 14 | 0 | 13 | 0 | 0 | 67 |
5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive | | 202 | 258 | 279 | 302 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
5128 Other taxes not included within 5121 to 5127 inclusive | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5130 Unallocable between 5110 and 5120 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5200 Taxes on use of goods and perform activities | | 127 | 124 | 122 | 192 | 163 | 189 | 224 | 257 | 270 | 359 | 293 | 281 | 289 | 286 | 278 | 299 | 349 | 412 | 433 | 378 | 418 | 479 | 582 | 610 | 632 | 647 | 681 |
5200 Taxes on use of goods and perform activities | 5210 Recurrent taxes on use of goods and perform activities | | 127 | 124 | 122 | 192 | 163 | 189 | 224 | 257 | 270 | 359 | 293 | 281 | 289 | 286 | 278 | 299 | 349 | 412 | 433 | 378 | 418 | 479 | 582 | 610 | 632 | 647 | 681 |
5210 Recurrent taxes on use of goods and perform activities | 5211 Recurrent taxes paid by households: motor vehicles | | 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 | 0 |
5212 Recurrent taxes paid by others: motor vehicles | | 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 | 0 |
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles | | 51 | 38 | 29 | 108 | 50 | 59 | 51 | 56 | 51 | 62 | 53 | 64 | 77 | 74 | 75 | 82 | 100 | 73 | 63 | 50 | 43 | 50 | 57 | 58 | 63 | 71 | 82 |
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles | - Liquor and miscellaneous business license fees | | 5 | 6 | 8 | 72 | 7 | 7 | 10 | 9 | 9 | 9 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 11 | 10 | 11 | 11 | 11 | 10 |
- Other taxes on the use of goods | | 45 | 32 | 21 | 36 | 43 | 52 | 41 | 47 | 42 | 52 | 44 | 55 | 66 | 64 | 65 | 72 | 90 | 63 | 53 | 40 | 33 | 39 | 47 | 47 | 52 | 61 | 72 |
- Motor vehicle taxes and duties | | 76 | 86 | 94 | 84 | 114 | 130 | 173 | 201 | 218 | 297 | 239 | 216 | 212 | 212 | 203 | 217 | 249 | 338 | 370 | 327 | 375 | 429 | 524 | 552 | 569 | 575 | 599 |
5220 Non-recurrent taxes on use of goods and perform activities | | 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 | 0 |
5300 Unallocable between 5100 and 5200 | | 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 | 0 |
6000 Taxes other than 1000, 2000, 3000, 4000 and 5000 | | 49 | 28 | 28 | 34 | 45 | 58 | 68 | 105 | 64 | 81 | 111 | 113 | 121 | 157 | 170 | 245 | 396 | 301 | 350 | 190 | 172 | 185 | 214 | 246 | 285 | 403 | 336 |
6000 Taxes other than 1000, 2000, 3000, 4000 and 5000 | 6100 Paid solely by business | | 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 | 0 |
6200 Other | | 49 | 28 | 28 | 34 | 45 | 58 | 68 | 105 | 64 | 81 | 111 | 113 | 121 | 157 | 170 | 245 | 396 | 301 | 350 | 190 | 172 | 185 | 214 | 246 | 285 | 403 | 336 |
6200 Other | - Stamp duties | | 49 | 28 | 28 | 34 | 45 | 58 | 68 | 105 | 64 | 81 | 111 | 113 | 121 | 157 | 170 | 245 | 396 | 301 | 350 | 190 | 172 | 185 | 214 | 246 | 285 | 403 | 336 |