Total tax revenue | | 948 | 1 088 | 1 233 | 1 304 | 1 386 | 1 472 | 1 578 | 1 725 | 1 800 | 1 976 | 1 942 | 1 844 | 1 858 | 1 934 | 2 088 | 2 257 | 2 665 | 3 298 | 3 884 | 4 336 | 4 815 | 5 666 | 6 721 | 7 650 | 7 832 | 8 193 | 9 004 | 9 366 | 9 631 | 9 382 | 7 238 |
1000 Taxes on income, profits and capital gains | | 217 | 275 | 317 | 326 | 342 | 398 | 384 | 448 | 389 | 499 | 485 | 446 | 444 | 425 | 474 | 563 | 728 | 940 | 1 097 | 1 286 | 1 317 | 1 350 | 1 985 | 2 200 | 1 998 | 2 066 | 2 400 | 2 451 | 2 672 | 2 445 | 1 881 |
1100 Of individuals | | 140 | 172 | 164 | 169 | 186 | 215 | 238 | 236 | 249 | 277 | 295 | 292 | 303 | 262 | 263 | 303 | 345 | 393 | 464 | 496 | 440 | 514 | 554 | 679 | 722 | 799 | 870 | 1 088 | 1 193 | 1 135 | 965 |
1110 On income and profits | | 140 | 172 | 164 | 169 | 186 | 215 | 238 | 236 | 249 | 277 | 295 | 292 | 303 | 262 | 263 | 303 | 345 | 393 | 464 | 496 | 440 | 514 | 554 | 679 | 722 | 799 | 870 | 1 088 | 1 193 | 1 135 | 965 |
Payroll | | 115 | 128 | 115 | 115 | 130 | 155 | 170 | 168 | 180 | 200 | 222 | 210 | 232 | 185 | 188 | 227 | 254 | 303 | 371 | 395 | 353 | 420 | 456 | 568 | 602 | 689 | 733 | 931 | 1 049 | 992 | 839 |
Personal income tax | | 14 | 14 | 15 | 16 | 17 | 18 | 19 | 19 | 19 | 22 | 20 | 28 | 23 | 24 | 21 | 24 | 33 | 28 | 30 | 39 | 35 | 28 | 38 | 52 | 58 | 45 | 54 | 68 | 54 | 49 | 32 |
Panama Canal Authority withholding | | 10 | 31 | 34 | 38 | 39 | 42 | 49 | 49 | 50 | 54 | 53 | 54 | 49 | 53 | 54 | 52 | 58 | 62 | 63 | 62 | 52 | 65 | 60 | 59 | 62 | 65 | 83 | 89 | 90 | 94 | 94 |
1200 Corporate | | 66 | 83 | 134 | 140 | 138 | 162 | 130 | 196 | 119 | 192 | 159 | 128 | 116 | 133 | 174 | 213 | 323 | 382 | 489 | 659 | 603 | 539 | 1 068 | 970 | 896 | 851 | 1 036 | 943 | 955 | 902 | 596 |
1210 On profits | | 66 | 83 | 134 | 140 | 138 | 162 | 130 | 196 | 119 | 192 | 159 | 128 | 116 | 133 | 174 | 213 | 323 | 382 | 489 | 659 | 603 | 539 | 1 068 | 970 | 896 | 851 | 1 036 | 943 | 955 | 902 | 596 |
Colón Free Zone | | 5 | 6 | 9 | 8 | 10 | 36 | 34 | 14 | 4 | 5 | 3 | 4 | 3 | 3 | 3 | 4 | 6 | 12 | 21 | 18 | 20 | 24 | 51 | 39 | 43 | 36 | 36 | 41 | 53 | 45 | 30 |
Corporate income tax | | 61 | 77 | 125 | 132 | 128 | 126 | 96 | 182 | 115 | 187 | 155 | 124 | 114 | 130 | 171 | 208 | 317 | 370 | 467 | 641 | 584 | 515 | 1 017 | 931 | 853 | 815 | 1 000 | 902 | 901 | 857 | 566 |
1300 Unallocable between 1100 and 1200 | | 11 | 20 | 19 | 17 | 18 | 21 | 16 | 16 | 22 | 30 | 31 | 27 | 24 | 30 | 37 | 47 | 60 | 164 | 145 | 131 | 273 | 297 | 364 | 550 | 380 | 416 | 494 | 420 | 524 | 407 | 320 |
Dividends and complimentary tax | | 11 | 20 | 19 | 17 | 18 | 21 | 16 | 16 | 22 | 30 | 31 | 27 | 24 | 30 | 37 | 47 | 60 | 89 | 77 | 91 | 166 | 187 | 240 | 251 | 243 | 265 | 282 | 253 | 307 | 266 | 218 |
Capital gains | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 75 | 67 | 41 | 107 | 110 | 124 | 299 | 137 | 151 | 212 | 167 | 217 | 142 | 102 |
2000 Social security contributions | | 325 | 357 | 406 | 443 | 472 | 483 | 569 | 615 | 667 | 690 | 742 | 734 | 725 | 725 | 796 | 827 | 899 | 1 104 | 1 330 | 1 527 | 1 637 | 2 042 | 2 186 | 2 677 | 2 886 | 3 152 | 3 426 | 3 654 | 3 797 | 3 894 | 3 225 |
2400 Unallocable between 2100, 2200 and 2300 | | 325 | 357 | 406 | 443 | 472 | 483 | 569 | 615 | 667 | 690 | 742 | 734 | 725 | 725 | 796 | 827 | 899 | 1 104 | 1 330 | 1 527 | 1 637 | 2 042 | 2 186 | 2 677 | 2 886 | 3 152 | 3 426 | 3 654 | 3 797 | 3 894 | 3 225 |
3000 Taxes on payroll and workforce | | 0 | 0 | 0 | 0 | 0 | 0 | 25 | 26 | 29 | 32 | 36 | 32 | 38 | 36 | 37 | 36 | 50 | 40 | 45 | 51 | 59 | 65 | 70 | 82 | 134 | 111 | 111 | 127 | 130 | 138 | 103 |
Education insurance | | .. | .. | .. | .. | .. | .. | 25 | 26 | 29 | 32 | 36 | 32 | 38 | 36 | 37 | 36 | 50 | 40 | 45 | 51 | 59 | 65 | 70 | 82 | 134 | 111 | 111 | 127 | 130 | 138 | 103 |
4000 Taxes on property | | 32 | 30 | 32 | 33 | 35 | 35 | 36 | 40 | 45 | 51 | 43 | 50 | 47 | 63 | 62 | 77 | 107 | 119 | 121 | 129 | 138 | 146 | 161 | 230 | 220 | 199 | 209 | 251 | 244 | 169 | 126 |
4100 Recurrent taxes on immovable property | | 28 | 25 | 26 | 26 | 27 | 28 | 29 | 31 | 35 | 42 | 34 | 42 | 40 | 52 | 47 | 56 | 60 | 74 | 81 | 105 | 108 | 110 | 120 | 181 | 176 | 151 | 168 | 207 | 209 | 134 | 104 |
4110 Households | | 28 | 25 | 26 | 26 | 27 | 28 | 29 | 31 | 35 | 42 | 34 | 42 | 40 | 52 | 47 | 56 | 60 | 74 | 81 | 105 | 108 | 110 | 120 | 181 | 176 | 151 | 168 | 207 | 209 | 134 | 104 |
4120 Others | | 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 | 0 | 0 | 0 | 0 |
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 | 0 | 0 | 0 | 0 |
4300 Estate, inheritance and gift taxes | | 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 | 0 | 0 | 0 | 0 |
4400 Taxes on financial and capital transactions | | 3 | 5 | 6 | 7 | 7 | 6 | 7 | 9 | 10 | 10 | 9 | 8 | 8 | 10 | 15 | 21 | 48 | 45 | 41 | 24 | 30 | 36 | 41 | 49 | 45 | 48 | 41 | 44 | 36 | 35 | 22 |
4500 Other non-reccurrent 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 | 0 | 0 | 0 | 0 |
4600 Other 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 | 0 | 0 | 0 | 0 |
5000 Taxes on goods and services | | 349 | 380 | 448 | 469 | 500 | 519 | 529 | 570 | 639 | 674 | 608 | 558 | 579 | 663 | 697 | 726 | 851 | 1 057 | 1 252 | 1 308 | 1 623 | 2 016 | 2 273 | 2 416 | 2 553 | 2 627 | 2 823 | 2 849 | 2 754 | 2 705 | 1 884 |
5100 Taxes on production, sale, transfer, etc | | 332 | 365 | 417 | 439 | 471 | 489 | 498 | 544 | 616 | 612 | 546 | 496 | 518 | 585 | 621 | 643 | 763 | 961 | 1 144 | 1 191 | 1 473 | 1 845 | 2 067 | 2 193 | 2 319 | 2 376 | 2 555 | 2 570 | 2 474 | 2 425 | 1 657 |
5110 General taxes on goods and services | | 80 | 94 | 120 | 135 | 143 | 84 | 59 | 63 | 67 | 74 | 69 | 67 | 66 | 95 | 121 | 138 | 165 | 205 | 527 | 557 | 766 | 1 042 | 1 184 | 1 269 | 1 351 | 1 357 | 1 510 | 1 529 | 1 477 | 1 436 | 963 |
5111 Value added taxes | | 80 | 94 | 120 | 135 | 143 | 84 | 59 | 63 | 67 | 74 | 69 | 67 | 66 | 95 | 121 | 138 | 165 | 205 | 527 | 557 | 766 | 1 042 | 1 184 | 1 269 | 1 351 | 1 357 | 1 510 | 1 529 | 1 477 | 1 436 | 963 |
ITBMS on sales | | 31 | 36 | 48 | 54 | 56 | 57 | 59 | 63 | 67 | 74 | 69 | 67 | 66 | 95 | 121 | 138 | 165 | 205 | 246 | 297 | 399 | 551 | 637 | 740 | 794 | 798 | 974 | 983 | 957 | 954 | 646 |
ITBMS on imports | | 49 | 59 | 72 | 81 | 87 | 27 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 281 | 261 | 367 | 491 | 547 | 529 | 558 | 559 | 536 | 546 | 519 | 482 | 317 |
5112 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 | 0 | 0 | 0 | 0 |
5113 Other | | 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 | 0 | 0 | 0 | 0 |
5120 Taxes on specific goods and services | | 251 | 270 | 297 | 305 | 328 | 405 | 440 | 481 | 549 | 538 | 477 | 430 | 452 | 490 | 500 | 505 | 597 | 756 | 617 | 634 | 707 | 803 | 883 | 924 | 967 | 1 019 | 1 045 | 1 041 | 997 | 989 | 695 |
5121 Excises | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 77 | 153 | 157 | 141 | 138 | 147 | 150 | 136 | 106 | 127 | 140 | 159 | 188 | 239 | 310 | 356 | 397 | 452 | 496 | 519 | 480 | 449 | 468 | 310 |
Petroleum products | | .. | .. | .. | .. | .. | .. | .. | 37 | 115 | 122 | 109 | 107 | 116 | 117 | 101 | 69 | 86 | 90 | 86 | 111 | 97 | 90 | 101 | 117 | 133 | 157 | 214 | 190 | 168 | 196 | 130 |
Beer | | .. | .. | .. | .. | .. | .. | .. | 17 | 19 | 18 | 18 | 17 | 18 | 19 | 20 | 22 | 24 | 25 | 28 | 31 | 31 | 33 | 35 | 36 | 42 | 48 | 49 | 49 | 53 | 54 | 47 |
Cigarette | | .. | .. | .. | .. | .. | .. | .. | 10 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 25 | 27 | 24 | 32 | 23 | 21 | 24 | 26 | 22 |
Wine and liquor | | .. | .. | .. | .. | .. | .. | .. | 12 | 12 | 13 | 12 | 12 | 11 | 11 | 12 | 11 | 12 | 11 | 12 | 11 | 11 | 11 | 10 | 16 | 23 | 15 | 10 | 6 | 18 | 17 | 12 |
Soft drinks | | .. | .. | .. | .. | .. | .. | .. | 2 | 2 | 2 | 2 | 2 | 2 | 3 | 3 | 3 | 3 | 4 | 4 | 5 | 6 | 6 | 7 | 7 | 7 | 7 | 6 | 7 | 11 | 11 | 7 |
Automobiles | | .. | .. | .. | .. | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 133 | 142 | 176 | 182 | 172 | 182 | 149 | 138 | 72 |
Other excises | | .. | .. | .. | .. | .. | .. | .. | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 1 | 2 | 11 | 28 | 30 | 95 | 171 | 45 | 53 | 48 | 53 | 46 | 25 | 27 | 26 | 21 |
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 | 0 | 0 | 0 | 0 |
5123 Customs and import duties | | 125 | 123 | 150 | 230 | 247 | 326 | 367 | 370 | 364 | 353 | 298 | 259 | 274 | 298 | 323 | 364 | 434 | 574 | 412 | 390 | 390 | 394 | 420 | 409 | 381 | 391 | 355 | 358 | 338 | 319 | 215 |
5124 Taxes on exports | | 13 | 16 | 13 | 12 | 14 | 11 | 9 | 6 | 3 | 1 | 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 | 0 | 0 | 0 | 0 |
5126 Taxes on specific services | | 1 | 1 | 1 | 2 | 2 | 2 | 2 | 28 | 28 | 28 | 37 | 33 | 32 | 41 | 40 | 35 | 37 | 41 | 46 | 55 | 78 | 99 | 107 | 118 | 134 | 133 | 171 | 203 | 211 | 203 | 169 |
Insurance premiums | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14 | 15 | 17 | 17 | 17 | 18 | 18 | 19 | 20 | 21 | 24 | 27 | 35 | 47 | 52 | 54 | 61 | 63 | 46 | 52 | 86 | 90 | 86 | 89 |
Cable and telecommunications | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11 | 11 | 9 | 16 | 11 | 10 | 14 | 12 | 7 | 7 | 8 | 10 | 10 | 17 | 28 | 31 | 34 | 45 | 39 | 41 | 40 | 42 | 40 | 39 |
Gambling | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2 | 1 | 0 | 1 | 1 | 1 | 1 | 1 | 1 | 2 | 2 | 23 | 53 | 52 | 53 | 50 | 16 |
Banks, financial institutions and exchange houses | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2 | 2 | 2 | 8 | 7 | 7 | 8 | 9 | 9 | 10 | 12 | 18 | 21 | 22 | 24 | 24 | 25 | 25 | 26 | 26 | 25 |
Commercial activities and services | | 1 | 1 | 1 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 3 | 3 | 3 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5127 Other taxes on internat. trade and transactions | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5128 Other taxes | | 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 | 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 | 0 | 0 | 0 | 0 |
5200 Taxes on use of goods and to perform activities | | 15 | 13 | 29 | 27 | 27 | 27 | 27 | 22 | 20 | 59 | 62 | 62 | 61 | 78 | 76 | 83 | 88 | 97 | 108 | 117 | 151 | 171 | 206 | 222 | 234 | 251 | 268 | 279 | 280 | 280 | 227 |
Other indirect taxes | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36 | 39 | 49 | 55 | 52 | 59 | 65 | 69 | 66 | 61 | 42 |
5210 Recurrent taxes | | 12 | 11 | 12 | 13 | 14 | 15 | 16 | 16 | 17 | 54 | 58 | 57 | 57 | 72 | 72 | 75 | 78 | 83 | 92 | 102 | 115 | 132 | 157 | 168 | 182 | 192 | 204 | 210 | 214 | 219 | 184 |
5211 Paid by households: motor vehicles | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7 | 7 | 7 | 7 | 8 | 8 | 8 | 9 | 10 | 11 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5212 Paid by others: motor vehicles | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5 | 5 | 5 | 5 | 5 | 5 | 4 | 5 | 5 | 5 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5213 Paid in respect of other goods | | 12 | 11 | 12 | 13 | 14 | 15 | 16 | 16 | 17 | 43 | 46 | 46 | 45 | 59 | 59 | 63 | 64 | 68 | 77 | 86 | 115 | 132 | 157 | 168 | 182 | 192 | 204 | 210 | 214 | 219 | 184 |
Commercial licenses | | 12 | 11 | 12 | 13 | 14 | 15 | 16 | 16 | 17 | 18 | 19 | 19 | 16 | 32 | 30 | 32 | 32 | 35 | 39 | 46 | 75 | 83 | 100 | 108 | 116 | 120 | 123 | 121 | 124 | 126 | 108 |
Permission to conduct commercial and service activities | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 24 | 25 | 25 | 26 | 25 | 27 | 29 | 30 | 31 | 36 | 37 | 38 | 46 | 54 | 57 | 62 | 69 | 77 | 84 | 86 | 89 | 73 |
Permission to conduct industrial activities | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 3 | 3 | 3 | 3 | 3 | 4 | 4 | 4 | 4 | 3 |
Others | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5220 Non-recurrent taxes | | 4 | 2 | 17 | 14 | 12 | 12 | 11 | 6 | 4 | 4 | 4 | 4 | 4 | 6 | 4 | 7 | 10 | 13 | 16 | 15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Building and construction | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4 | 4 | 4 | 4 | 6 | 4 | 7 | 10 | 13 | 16 | 15 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Ship registration | | 4 | 2 | 17 | 14 | 12 | 12 | 11 | 6 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
5300 Unallocable between 5100 and 5200 | | 2 | 2 | 3 | 3 | 3 | 3 | 4 | 3 | 3 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
6000 Other taxes | | 26 | 46 | 30 | 33 | 36 | 38 | 34 | 26 | 31 | 30 | 27 | 24 | 25 | 23 | 21 | 27 | 30 | 38 | 38 | 36 | 41 | 47 | 45 | 46 | 41 | 37 | 35 | 34 | 34 | 30 | 20 |
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 | 0 | 0 | 0 | 0 |
6200 Other | | 26 | 46 | 30 | 33 | 36 | 38 | 34 | 26 | 31 | 30 | 27 | 24 | 25 | 23 | 21 | 27 | 30 | 38 | 38 | 36 | 41 | 47 | 45 | 46 | 41 | 37 | 35 | 34 | 34 | 30 | 20 |
Stamp duties | | 17 | 26 | 30 | 33 | 36 | 38 | 34 | 26 | 31 | 30 | 27 | 24 | 25 | 23 | 21 | 27 | 30 | 38 | 38 | 36 | 41 | 47 | 45 | 46 | 41 | 37 | 35 | 34 | 34 | 30 | 20 |
Others | | 9 | 19 | 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 | 0 | 0 |