Total tax and non-tax revenue | | 1 245 | 1 212 | 1 476 | 1 780 | 1 905 | 2 053 | 2 350 | 2 601 | 2 719 | 3 067 | 3 155 | 3 044 | 2 003 |
Total tax revenue | | 1 245 | 1 212 | 1 304 | 1 537 | 1 693 | 1 830 | 2 080 | 2 318 | 2 387 | 2 679 | 2 739 | 2 637 | 1 607 |
1000 Taxes on income, profits and capital gains | | 433 | 452 | 426 | 465 | 470 | 439 | 514 | 598 | 730 | 845 | 769 | 712 | 509 |
1100 Of individuals | | 200 | 178 | 184 | 205 | 153 | 162 | 209 | 211 | 222 | 231 | 224 | 202 | 182 |
1110 On income and profits of individuals | | 200 | 178 | 184 | 202 | 138 | 145 | 166 | 187 | 198 | 200 | 177 | 182 | 163 |
PAYE | | 200 | 178 | 184 | 202 | 115 | 118 | 140 | 159 | 167 | 167 | 146 | 152 | 137 |
Social responsibility tax | | 0 | 0 | 0 | 0 | 13 | 9 | 8 | 8 | 11 | 10 | 8 | 7 | 6 |
Fringe benefit tax | | 0 | 0 | 0 | 0 | 9 | 18 | 19 | 20 | 21 | 24 | 22 | 23 | 19 |
1120 On capital gains of individuals | | 0 | 0 | 0 | 3 | 16 | 17 | 43 | 24 | 23 | 31 | 47 | 20 | 20 |
1200 Corporate | | 232 | 274 | 242 | 259 | 317 | 277 | 305 | 386 | 508 | 614 | 545 | 510 | 326 |
1210 On profits of corporates | | 232 | 274 | 242 | 259 | 317 | 277 | 305 | 386 | 508 | 614 | 545 | 510 | 326 |
Company Tax | | 198 | 203 | 161 | 177 | 246 | 203 | 208 | 291 | 348 | 445 | 385 | 358 | 232 |
Dividend and Withholding | | 36 | 64 | 73 | 72 | 66 | 72 | 85 | 85 | 105 | 121 | 120 | 119 | 93 |
Provisional tax | | 13 | 10 | 11 | 11 | 11 | 11 | 11 | 10 | 49 | 59 | 61 | 68 | 32 |
Other income taxes | | 35 | 29 | 30 | 34 | 36 | 30 | 30 | 45 | 44 | 49 | 57 | 49 | 33 |
Income tax refunds | | -50 | -32 | -34 | -35 | -42 | -40 | -28 | -45 | -38 | -60 | -78 | -83 | -63 |
1220 On capital gains of corporates | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
1300 Unallocable between 1100 and 1200 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000 Social security contributions | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
3000 Taxes on payroll and workforce | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4000 Taxes on property | | 0 | 0 | 0 | 13 | 21 | 44 | 68 | 71 | 78 | 78 | 92 | 79 | 42 |
4100 Recurrent taxes on immovable property | | .. | .. | .. | 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 |
4300 Estate, inheritance and gift taxes | | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4400 Taxes on financial and capital transactions | | .. | .. | .. | 13 | 21 | 44 | 68 | 71 | 78 | 78 | 92 | 79 | 42 |
4500 Non-recurrent taxes on property | | .. | .. | .. | 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 |
5000 Taxes on goods and services | | 812 | 760 | 878 | 1 060 | 1 201 | 1 347 | 1 498 | 1 650 | 1 580 | 1 757 | 1 879 | 1 846 | 1 057 |
5100 Taxes on production, sale, transfer, etc | | 812 | 760 | 877 | 1 057 | 1 198 | 1 345 | 1 496 | 1 648 | 1 578 | 1 755 | 1 877 | 1 844 | 1 056 |
5110 General taxes | | 473 | 428 | 526 | 655 | 725 | 803 | 852 | 958 | 774 | 864 | 882 | 892 | 518 |
5111 Value added taxes | | 451 | 403 | 496 | 618 | 676 | 751 | 794 | 893 | 653 | 744 | 789 | 804 | 496 |
VAT revenues (gross) | | 588 | 586 | 646 | 809 | 880 | 1 020 | 1 102 | 1 204 | 943 | 987 | 1 049 | 1 014 | 733 |
VAT refunds | | -137 | -184 | -150 | -190 | -204 | -269 | -308 | -311 | -290 | -243 | -259 | -210 | -237 |
5112 Sales tax | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5113 Other | | 23 | 25 | 31 | 36 | 49 | 52 | 58 | 65 | 121 | 121 | 93 | 88 | 22 |
5120 Taxes on specific goods and services | | 338 | 332 | 350 | 403 | 473 | 543 | 644 | 690 | 804 | 890 | 995 | 952 | 538 |
5121 Excises | | 93 | 83 | 88 | 90 | 102 | 127 | 139 | 145 | 246 | 313 | 394 | 370 | 185 |
Environmental levy | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 67 | 108 | 161 | 166 | 55 |
Import excises | | 19 | 18 | 20 | 23 | 27 | 38 | 43 | 43 | 47 | 54 | 61 | 41 | 13 |
Domestic excises | | 77 | 75 | 81 | 76 | 83 | 92 | 98 | 106 | 134 | 154 | 174 | 167 | 125 |
Other excises | | 5 | 5 | 5 | 6 | 8 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 1 |
Rebates | | -8 | -15 | -17 | -15 | -16 | -5 | -6 | -6 | -5 | -5 | -4 | -6 | -9 |
5122 Profits of fiscal monopolies | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5123 Customs and import duties | | 235 | 240 | 252 | 247 | 259 | 311 | 365 | 392 | 398 | 419 | 441 | 420 | 305 |
5124 Taxes on exports | | 10 | 9 | 9 | 8 | 7 | 4 | 10 | 10 | 10 | 10 | 9 | 8 | 8 |
5125 Taxes on investment goods | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5126 Taxes on specific services | | 0 | 0 | 0 | 59 | 105 | 101 | 130 | 143 | 150 | 148 | 150 | 154 | 39 |
5127 Other taxes on internat. trade and transactions | | 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 |
5130 Unallocable between 5110 and 5120 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5200 Taxes on use of goods and perform activities | | 0 | 0 | 2 | 2 | 3 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 1 |
5210 Recurrent taxes on use of goods and perform activities | | 0 | 0 | 2 | 2 | 3 | 2 | 2 | 1 | 1 | 2 | 2 | 2 | 1 |
5211 Recurrent taxes paid by households: motor vehicles | | 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 |
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles | | 0 | 0 | 2 | 2 | 3 | 2 | 2 | 1 | 1 | 2 | 2 | 2 | 1 |
5220 Non-recurrent taxes on use of goods and perform activities | | 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 |
6000 Other taxes | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total non-tax revenue | | 0 | 0 | 172 | 242 | 212 | 223 | 270 | 282 | 331 | 388 | 415 | 407 | 395 |
Non-tax revenue: Grants | | .. | 0 | 9 | 7 | 13 | 16 | 26 | 18 | 26 | 20 | 57 | 46 | 117 |
Non-tax revenue: Property income | | .. | 0 | 54 | 89 | 89 | 78 | 102 | 109 | 143 | 174 | 178 | 186 | 114 |
Non-tax revenue: Rents and royalties | | .. | 0 | 1 | 40 | 31 | 31 | 36 | 40 | 49 | 63 | 81 | 74 | 54 |
Non-tax revenue: Interest and dividends | | .. | 0 | 52 | 50 | 58 | 47 | 66 | 70 | 94 | 111 | 97 | 112 | 60 |
Non-tax revenue: Other property income | | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Non-tax revenue: Sales of good and services | | .. | 0 | 99 | 129 | 101 | 113 | 125 | 136 | 136 | 178 | 169 | 169 | 159 |
Non-tax revenue: Fines, penalties and forfeits | | .. | 0 | 3 | 2 | 2 | 3 | 4 | 3 | 3 | 3 | 2 | 2 | 2 |
Non-tax revenue: Miscellaneous and unidentified revenue | | .. | 0 | 8 | 15 | 7 | 13 | 13 | 16 | 22 | 13 | 9 | 5 | 4 |