3.1.17.1. NTL – Detailed list of taxes and social contributions according to national classification – General Government + EU Institutions (1995–)(1/3)

(current prices, million HUF)

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STO_DETAILS Tax name according to national classification Economic functiona Alcohol, tobacco, environmental and property taxb 1995 1996 1997 1998 1999 2000 2001 2002
D2 Taxes on production and imports 1 011 450 1 193 425 1 350 316 1 617 600 1 893 676 2 208 818 2 375 678 2 601 828
D21 Taxes on products 993 100 1 161 974 1 307 419 1 567 654 1 832 039 2 133 556 2 293 496 2 510 784
D211 Value added type taxes (VAT) 431 422 519 112 658 072 793 230 924 822 1 159 959 1 230 216 1 340 914
D211_01 Value added tax C 431 422 519 112 658 072 793 230 924 822 1 159 959 1 230 216 1 340 914
D212 Taxes and duties on imports excluding VAT 284 183 280 037 200 093 163 795 168 537 171 767 171 031 184 041
D2121 Import duties 249 431 248 709 161 300 131 593 141 082 137 731 125 013 129 341
D2121_01 Import duty C 249 431 248 709 161 300 131 593 141 082 137 731 125 013 129 341
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
D2122A Levies on imported agricultural products
D2122B Monetary compensatory amounts on imports
D2122C Excise duties 34 752 31 328 38 793 32 202 27 455 34 036 46 018 54 700
D2122C_01 Budget excises on imported products C 34 752 31 308 35 678 18 862 22 220 25 292 35 654 41 032
D2122C_02 Environment protection fees on imported products C P 20 3 115 13 340 5 235 8 744 10 364 13 668
D2122D General sales taxes
D2122E Taxes on specific services
D2122F Profits of import monopolies
D214 Taxes on products, except VAT and import taxes 277 495 362 825 449 254 610 629 738 680 801 830 892 249 985 829
D214A Excise duties and consumption taxes 201 141 243 436 291 129 402 463 458 432 484 673 512 070 565 370
D214A_01 Budget excises (central budget) C 196 486 232 544 282 497 397 081 452 625 478 584 505 933 559 032
D214A_02 Environment protection fees C P 4 655 10 892 8 632 5 382 5 807 6 089 6 137 6 338
D214A_03 Energy tax C E
D214B Stamp taxes
D214C Taxes on financial and capital transactions 20 252 28 680 33 695 40 024 45 714 52 754 63 902 71 415
D214C_01 Duties on conveyances, inheritance and gifts KS O 20 252 28 680 33 695 40 024 45 714 52 754 63 902 71 415
D214D Car registration taxes
D214D_01 Motor vehicle registration duty C T
D214E Taxes on entertainment 786 1 584 2 345 3 795 4 168 4 606 5 299 6 667
D214E_01 Cultural contribution C 786 1 584 2 345 3 795 4 168 4 606 5 299 6 667
D214E_02 Cultural tax C
D214E_03 Advertising tax C
D214F Taxes on lotteries, gambling and betting 6 761 9 248 12 202 14 627 17 789 29 089 34 573 39 892
D214F_01 Gambling tax C 6 761 9 248 12 202 14 627 17 789 29 089 34 573 39 892
D214G Taxes on insurance premiums 1 640 2 017 2 426
D214G_01 Tax on collision insurance C
D214G_02 Insurance tax C
D214G_03 Fire protection contribution C 1 640 2 017 2 426
D214H Other taxes on specific services 1 684 2 410 2 096 3 625 4 493 4 571 5 083 1 668
D214H_01 Contribution to tourism C 1 684 2 410 2 096 3 625 4 493 4 571 5 083 1 668
D214H_02 Telephone tax C
D214H_03 Waste disposal contribution C P
D214H_04 Tourism development contribution C
D214H_05 Financial transaction fee C
D214I General sales or turnover taxes 42 777 72 105 101 258 132 205 190 805 206 556 246 220 271 983
D214I_01 Local tax on company sales C 38 190 66 130 92 357 123 304 171 072 186 823 226 460 252 603
D214I_02 Simplified corporation tax KS
D214I_03 Innovation tax KS
D214I_04 Tax on public financed medical products KS
D214I_05 Surtaxes payable by certain economic sectors KS
D214I_06 Surtaxes payable by insurance companies KS
D214I_07 Public health product tax C
D214I_08 Hydrocarbons stockholding fee C E 4 587 5 975 8 901 8 901 19 733 19 733 19 760 19 380
D214I_09 Surtaxes payable by distributors and investments funds KS
D214I_10 Health contribution by tobacco companies C AT
D214J Profits of fiscal monopolies
D214K Export duties and monetary comp. amounts on exports
D214L Other taxes on products n.e.c. 4 094 5 362 6 529 13 890 17 279 17 941 23 085 26 408
D214L_01 Alcohol production duty C AT 1 490 2 543 2 631 2 244 3 306 3 848 3 143 3 504
D214L_02 Forestry fund tax C RS 2 060 2 195 3 183 3 368 3 200 2 989 3 660 4 341
D214L_03 Breeding contribution C 536 624 715 849 833 931 1 215 1 118
D214L_04 Fishing development contribution C RS 8 0 0 0 177 209 9 15
D214L_05 Nuclear contribution KS E 7 429 9 165 9 311 14 877 17 199
D214L_06 Tax for protection of wild animals C RS 598 653 181 231
D214L_07 Sugar duty C
D214L_08 Financial transaction fee C
D29 Other taxes on production 18 350 31 451 42 897 49 946 61 637 75 262 82 182 91 044
D29A Taxes on land, buildings or other structures 5 320 10 070 12 993 15 504 19 715 22 090 30 671 34 212
D29A_01 Building tax KS RP 4 144 8 313 10 752 13 056 16 629 19 215 26 259 29 178
D29A_02 Development land tax KS RP 813 1 296 1 717 1 811 2 262 1 983 3 242 3 943
D29A_03 Tax on recreational homes KS RP 363 461 524 637 824 892 1 170 1 091
D29A_04 Tax of public utility system KS RP
D29B Taxes on the use of fixed assets 3 494 8 798 9 750 11 005 14 519 19 581 15 849 16 272
D29B_01 Tax on domestically registered vehicles (central) KS T 1 997 4 353 4 716 5 289 7 334 7 340 6 849 6 938
D29B_02 Tax on domestically registered vehicles (local) KS T 1 497 4 445 5 034 5 716 7 185 12 241 9 000 9 334
D29B_03 Company car tax KS T
D29B_04 Restructuring contribution in the sugar industry KS
D29C Total wage bill and payroll taxes 3 264 4 451 10 666 9 739 14 434 16 721 19 594 22 544
D29C_01 Rehabilitation contribution LEYRS 310 513 691 1 022 1 859 2 199 2 502 2 836
D29C_02 Training levy LEYRS 2 437 3 182 9 080 7 623 11 221 13 330 15 900 18 552
D29C_03 Communal tax on enterprises LEYRS 517 756 895 1 094 1 354 1 192 1 192 1 156
D29C_04 Tax on sales representative employees medical corporation LEYRS
D29C_05 Itemised tax of small taxpayers KISE
D29C_06 Tax of small enterprises LEYRS
D29D Taxes on international transactions
D29E Business and professional licences 6 272 8 132 9 488 13 698 12 969 16 870 16 068 18 016
D29E_01 Licence fees KS 700 184 535 845 650 1 098 1 464
D29E_02 Stamp duties KS 4 236 4 522 5 692 7 404 7 811 11 126 11 151 12 397
D29E_03 Extra capital taxes KS O
D.29E_04 Protection Fund levies BEVA KS O 38 653 671 671 673 673
D.29E_05 Protection Fund levies OBA KS O 2 036 2 910 3 574 4 993 3 405 4 091 2 747 3 072
D.29E_06 Protection Fund levies SZA KS O
D.29E_07 Protection Fund levies SZHTKA KS O
D.29E_08 Protection Fund levies KA KS O
D.29E_09 Concession fees (tobacco shops) KS
D.29E_10 Protection Fund levies KS 113 237 332 399 410
D29F Taxes on pollution
D29F_01 Environmental pollution tax C P
D29F_02 Sale of emission allowances C E
D29G Under-compensation of VAT (flat rate system)
D29H Other taxes on production n.e.c.
D29H_01 Pharmacy solidarity duty KS
D5 Current taxes on income wealth, etc. 491 533 639 873 767 415 904 213 1 070 581 1 282 079 1 524 088 1 722 545
D51 Taxes on income 482 584 627 011 750 681 885 028 1 049 136 1 254 204 1 494 748 1 690 969
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
D51M_01 Personal income tax SPLIT1 376 308 500 097 586 525 667 734 786 681 961 482 1 142 892 1 294 413
D51A Taxes on individual or household income excluding holding gainsc .. .. .. .. .. .. .. ..
D51C1 Taxes on individual or household holding gainsc .. .. .. .. .. .. .. ..
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
D51O_01 Corporate income tax KIC 106 276 126 914 164 156 217 294 262 455 292 722 351 856 396 556
D51O_02 Surcharge of corporates KIC
D51O_03 Extra tax on financial institutions KIC
D51O_04 Extra tax on financial credit institutions KIC
D51B Taxes on the income or profits of corporations excluding holding gainsc .. .. .. .. .. .. .. ..
D51C2 Taxes on holding gains of corporationsc .. .. .. .. .. .. .. ..
D51C3 Other taxes on holding gainsc .. .. .. .. .. .. .. ..
D51C Taxes on holding gains .. .. .. .. .. .. .. ..
D51D Taxes on winnings from lottery or gambling
D51E Other taxes on income n.e.c.
D51E_01 Payment of the overflow of medicinal subsidy KS
D51E_02 Income tax on energy suppliers KIC
D51E_03 Municipal tax (income type) KS O
D59 Other current taxes 8 949 12 862 16 734 19 185 21 445 27 875 29 340 31 576
D59A Current taxes on capital
D59A_01 Municipal tax (other) KS O
D59B Poll taxes
D59C Expenditure taxes
D59D Payments by households for licences 6 785 9 381 12 287 13 798 15 841 20 375 20 976 22 774
D59D_01 Tax on domestically registered vehicles C T 1 379 3 606 5 008 4 235 5 892 6 204 6 774 6 984
D59D_02 Stamp duties KS 5 400 5 765 7 256 9 438 9 941 14 161 14 192 15 778
D59D_03 Other CG taxes conveid to LG C 6 10 23 125 8 10 10 12
D59E Taxes on international transactions
D59F Other current taxes n.e.c. 2 164 3 481 4 447 5 387 5 604 7 500 8 364 8 802
D59F_01 Communal tax on households KS 1 305 1 910 2 262 2 765 3 422 4 557 5 087 5 578
D59F_02 Tourism tax C 859 1 571 2 185 2 622 2 182 2 943 3 277 3 224
D59F_03 Environmental pollution tax KS P
D91 Capital taxes 3 120 3 518 4 738 5 942 6 338 7 110 8 846 10 743
D91A Taxes on capital transfers 2 546 2 733 3 652 4 324 4 892 5 460 6 652 8 700
D91A_01 Duties on conveyances, inheritance and gifts KS O 2 546 2 733 3 652 4 324 4 892 5 460 6 652 8 700
D91A_02 Luxory tax KS O
D91B Capital levies 574 785 1 086 1 618 1 446 1 650 2 194 2 043
D91B_01 Land protection contribution KS RS 574 785 1 086 1 618 1 446 1 650 2 194 2 043
D91B_02 Municipal tax (property type) KS O
D91C Other capital taxes n.e.c.
ODA Total tax receipts 1 506 103 1 836 816 2 122 469 2 527 755 2 970 595 3 498 007 3 908 612 4 335 116
D61 Net social contributions 851 026 973 704 1 224 563 1 426 532 1 519 358 1 748 993 1 971 090 2 213 403
D611 Employers' actual social contributions 679 992 784 424 990 998 1 159 049 1 200 524 1 397 529 1 548 544 1 727 993
D611C Compulsory employers' actual social contributions 679 992 784 424 990 998 1 159 049 1 200 524 1 397 529 1 548 544 1 727 993
D611C_01 Social contribution tax LEYRS
D611C_02 Employers' health contribution LEYRS 126 113 50 002 91 931 150 155 167 225 181 162 199 879
D611C_03 Employers' health service contribution LEYRS
D611C_04 Pension contribution on service charge LEYRS
D611C_05 Social contributions after simplified employment LEYRS
D611C_06 Employers' contributing sick leave LEYRS 3 530 7 659 9 499 12 348 14 115 14 721 18 119
D611C_07 Early retirement insurance contribution LEYRS
D611C_08 Employers' pension contribution LEYRS 348 590 407 606 466 438 588 509 619 232 747 370 809 104 865 546
D611C_09 Employers' non-pension contribution LEYRS 331 276 373 175 466 899 469 110 418 789 468 819 543 557 644 449
D611V Voluntary employers' actual social contributions
D61SC Social insurance scheme service chargesd
D6111 Employers' actual pension contributionsc 348 590 407 606 466 438 588 509 619 232 747 370 809 104 865 546
D6111_01 Social contribution tax (pension part) LEYRS
D6111_02 Early retirement insurance contribution LEYRS
D6111_03 Pension contribution on service charge LEYRS
D6111_04 Social contributions after simplified employment (pension part) LEYRS
D6111_05 Employers' pension contribution LEYRS 348 590 407 606 466 438 588 509 619 232 747 370 809 104 865 546
D6112 Employers' actual non-pension contributionsc 331 402 376 818 524 560 570 540 581 292 650 159 739 440 862 447
D6112_01 Social contribution tax (non-pension part) LEYRS
D6112_02 Employers' health contribution LEYRS 126 113 50 002 91 931 150 155 167 225 181 162 199 879
D6112_03 Employers' health service contribution LEYRS
D6112_04 Social contributions after simplifed employment (non-pension part) LEYRS
D6112_05 Employers' contributing sick leave LEYRS 3 530 7 659 9 499 12 348 14 115 14 721 18 119
D6112_06 Employers' non-pension contribution LEYRS 331 276 373 175 466 899 469 110 418 789 468 819 543 557 644 449
D612 Employers' imputed social contributions 3 622 4 431 5 803 6 451 9 644 10 064 9 773 10 953
D6121 Employers' imputed pension contributionsc
D6122 Employers' imputed non-pension contributionsc 3 622 4 431 5 803 6 451 9 644 10 064 9 773 10 953
D6122_01 Imputed social contribution LEYRS 3 622 4 431 5 803 6 451 9 644 10 064 9 773 10 953
D613 Households' actual social contributions 167 412 184 849 227 762 261 032 309 190 341 400 412 773 474 457
D6131 Households' actual pension contributionsc 87 796 98 307 121 216 151 566 175 801 189 532 220 261 251 019
D6131_01 Pension contribution (employers, self-employed, non-employed) LEYRS 87 796 98 307 121 216 150 773 175 142 188 769 219 197 249 761
D6131_02 Voluntary pension contributions by self- and non-employed LNON 793 659 763 1 064 1 258
D6132 Households' actual non-pension contributionsc 79 616 86 542 106 546 109 466 133 389 151 868 192 512 223 438
D6132_01 Non-pension contribution (employees, self-employed, non-employed) LEYRS 77 779 84 949 104 580 107 845 125 338 136 330 176 732 211 105
D6132_02 Health contribution (employees, self-employed, non-employed) LEYRS 386 661 6 629 14 155 13 503 9 997
D6132_03 Health service contribution (self-employed, non-employed) LNON 1 837 1 593 1 580 960 994 873 1 580 1 511
D6132_04 Voluntary non-pension contribution by self- and non-employed LNON 428 510 697 825
D613C Compulsory households' actual social contributions 167 412 184 849 227 762 260 239 308 103 340 127 411 012 472 374
D613CE Compulsory employees' actual social contributions 130 433 144 159 185 755 216 956 259 213 283 591 334 828 395 202
D613CE_01 Employees' non-pension contribution LEES 63 137 69 076 89 573 93 286 111 295 123 121 152 966 185 331
D613CE_02 Employees' pension contribution LEES 67 296 75 083 96 182 123 670 147 918 160 470 181 716 209 712
D613CE_03 Employees' health contribution LEES 146 159
D613CS Compulsory actual social contributions by the self-employedc 19 773 23 651 26 959 28 096 29 547 39 138 60 244 57 876
D613CS_01 Non-pension contribution by the self-employed KISE 8 484 9 971 10 365 9 895 10 481 8 469 19 879 19 014
D613CS_02 Pension contribution by the self-employed KISE 11 289 13 680 16 208 17 540 18 370 16 514 27 008 29 024
D613CS_03 Health contribution by the self-employed KISE 386 661 696 14 155 13 357 9 838
D613CS_04 Health service contribution by the self-employed KISE
D613CN Compulsory actual social contributions by the non-employedc 17 206 17 039 15 048 15 187 19 343 17 398 15 940 19 296
D613CN_01 Health service contribution by the non-employed LNON 1 837 1 593 1 580 960 994 873 1 580 1 511
D613CN_02 Health contribution by the non-employed LNON 5 933
D613CN_03 Pension contribution on unemployment benefits LNON 9 211 9 544 8 826 9 563 8 854 11 785 10 473 11 025
D613CN_04 Non-pension contribution on unemployment benefits LNON 6 158 5 902 4 642 4 664 3 562 4 740 3 887 6 760
D613V Voluntary households' actual social contributions 793 1 087 1 273 1 761 2 083
D613V_01 Voluntary social contributions by self- and non-employed LNON 793 1 087 1 273 1 761 2 083
D614 Households' social contributions supplementsd
D6141 Households' pension contributions supplementsc
D6142 Households' non-pension contributions supplementsc
D995 Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collectede
D995A Taxes on products assessed but unlikely to be collectede
D995B Other taxes on production assessed but unlikely to be collectede
D995C Taxes on income assessed but unlikely to be collectede
D995D Other current taxes assessed but unlikely to be collectede
D995E Employers' actual social contributions assessed but unlikely to be collectede
D995F Households' actual social contributions assessed but unlikely to be collectede
D995FE Employees' actual social contributions assessed but unlikely to be collectede
D995FS Actual social contributions by self-employed persons assessed but unlikely to be collectedc
D995FN Actual social contributions by non-employed persons assessed but unlikely to be collectedc
D995G Capital taxes assessed but unlikely to be collectede
ODB Total receipts from taxes and social contributionsf 2 353 507 2 806 089 3 341 229 3 947 836 4 480 309 5 236 936 5 869 929 6 537 566
ODC Total receipts from taxes and net social contributions (including imputed social contributions)f 2 357 129 2 810 520 3 347 032 3 954 287 4 489 953 5 247 000 5 879 702 6 548 519
ODD Total receipts from taxes and compulsory social contributionsf 2 353 507 2 806 089 3 341 229 3 947 043 4 479 222 5 235 663 5 868 168 6 535 483
aEconomic function: C – Consumption tax; LEYRS – Labour tax on Employers; LEES – Labour tax on Employees; LNON – Labour tax on the non-employed (pensioners/ unemployed); 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; SPLIT1 – Personal Income Tax (PIT) Split between LEES, LNON, KIH, KISE; SPLIT2 – Split between LNON and KISE.  bAlcohol, Tobacco, Environmental and Property taxes: AT – Alcohol, tobacco taxes; T – Transport tax; E – Energy tax; P – pollution tax; RS – resource tax, RP – recurrent taxes on immovable property; O – Other taxes on property.  cThis item is on a voluntary basis.  dD61SC and D614: Data for reference years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory for reference years from 2012 onwards.  eD995 and breakdowns: Split by receiving subsector on a voluntary basis.  fAfter deduction of amounts assessed but unlikely to be collected  Revised data 

© Hungarian Central Statistical Office, 2011