3.1.17.1. NTL – Detailed list of taxes and social contributions according to national classification – General Government + EU Institutions (1995–)(2/3)

(current prices, million HUF)

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STO_DETAILS Tax name according to national classification Economic functiona Alcohol, tobacco, environmental and property taxb 2003 2004 2005 2006 2007 2008 2009 2010
D2 Taxes on production and imports 2 965 477 3 378 636 3 489 795 3 634 509 4 070 120 4 256 385 4 341 368 4 771 930
D21 Taxes on products 2 863 125 3 245 989 3 340 121 3 473 365 3 857 144 4 029 096 4 093 905 4 344 256
D211 Value added type taxes (VAT) 1 539 868 1 831 647 1 856 547 1 800 345 2 013 271 2 068 438 2 192 234 2 325 608
D211_01 Value added tax C 1 539 868 1 831 647 1 856 547 1 800 345 2 013 271 2 068 438 2 192 234 2 325 608
D212 Taxes and duties on imports excluding VAT 203 886 64 287 37 153 37 830 37 451 39 507 36 789 35 459
D2121 Import duties 132 638 51 139 34 618 35 449 36 570 36 793 33 596 33 420
D2121_01 Import duty C 132 638 51 139 34 618 35 449 36 570 36 793 33 596 33 420
D2122 Taxes on imports, excluding VAT and import duties 71 248 13 148 2 535 2 381 881 2 714 3 193 2 039
D2122A Levies on imported agricultural products
D2122B Monetary compensatory amounts on imports
D2122C Excise duties 71 248 13 148 2 535 2 381 881 2 714 3 193 2 039
D2122C_01 Budget excises on imported products C 52 844 6 337
D2122C_02 Environment protection fees on imported products C P 18 404 6 811 2 535 2 381 881 2 714 3 193 2 039
D2122D General sales taxes
D2122E Taxes on specific services
D2122F Profits of import monopolies
D214 Taxes on products, except VAT and import taxes 1 119 371 1 350 055 1 446 421 1 635 190 1 806 422 1 921 151 1 864 882 1 983 189
D214A Excise duties and consumption taxes 616 865 673 690 708 080 790 494 847 832 890 817 911 598 880 054
D214A_01 Budget excises (central budget) C 609 810 649 569 680 522 762 131 817 995 854 735 873 358 847 739
D214A_02 Environment protection fees C P 7 055 13 199 15 076 15 901 18 568 20 472 24 511 15 235
D214A_03 Energy tax C E 10 922 12 482 12 462 11 269 15 610 13 729 17 080
D214B Stamp taxes
D214C Taxes on financial and capital transactions 98 526 111 328 112 491 118 881 117 466 140 555 118 481 77 618
D214C_01 Duties on conveyances, inheritance and gifts KS O 98 526 111 328 112 491 118 881 117 466 140 555 118 481 77 618
D214D Car registration taxes 57 010 68 279 88 412 98 874 86 775 33 552 30 039
D214D_01 Motor vehicle registration duty C T 57 010 68 279 88 412 98 874 86 775 33 552 30 039
D214E Taxes on entertainment 7 741 7 823 7 342 7 824 8 432 8 676 7 433 1 096
D214E_01 Cultural contribution C 7 741 7 823 7 342 7 824 8 432 8 676 7 433 1 096
D214E_02 Cultural tax C
D214E_03 Advertising tax
D214F Taxes on lotteries, gambling and betting 49 140 61 298 67 426 71 449 71 811 73 294 65 050 62 718
D214F_01 Gambling tax C 49 140 61 298 67 426 71 449 71 811 73 294 65 050 62 718
D214G Taxes on insurance premiums
D214G_01 Tax on collision insurance C
D214G_02 Insurance tax C
D214H Other taxes on specific services 24
D214H_01 Contribution to tourism C 24
D214H_02 Telephone tax C
D214H_03 Waste disposal contribution C P
D214I General sales or turnover taxes 314 945 404 599 450 528 522 435 629 014 687 322 696 933 904 581
D214I_01 Local tax on company sales C 271 995 310 535 334 077 380 158 427 134 465 075 472 155 443 093
D214I_02 Simplified corporation tax KS 42 950 74 550 96 211 118 794 152 812 166 537 169 704 181 880
D214I_03 Innovation tax KS 19 514 20 240 23 483 28 810 25 388 23 411 22 405
D214I_04 Tax on public financed medical products KS 20 258 30 322 31 663 28 104
D214I_05 Surtaxes payable by certain economic sectors KS 151 693
D214I_06 Surtaxes payable by insurance companies KS 39 611
D214I_07 Public health product tax C
D214I_08 Hydrocarbons stockholding fee C E 37 795
D214J Profits of fiscal monopolies
D214K Export duties and monetary comp. amounts on exports
D214L Other taxes on products n.e.c. 32 130 34 307 32 275 35 695 32 993 33 712 31 835 27 083
D214L_01 Alcohol production duty C AT 5 723 5 285 3 401 7 255 5 621 5 785 8 272 3 021
D214L_02 Forestry fund tax C RS 3 859 3 797 2 052 3 708 3 353 2 915 108 284
D214L_03 Breeding contribution C 1 144 921 722 787 912
D214L_04 Fishing development contribution C RS 31 104 107 91 103
D214L_05 Nuclear contribution KS E 21 082 23 931 23 710 22 828 22 828 22 828 22 827 23 128
D214L_06 Tax for protection of wild animals C RS 291 269 221 226 176
D214L_07 Sugar duty C 2 062 800 2 184 628 650
D214L_08 Financial transaction fee C
D29 Other taxes on production 102 352 132 647 149 674 161 144 212 976 227 289 247 463 427 674
D29A Taxes on land, buildings or other structures 39 821 44 774 50 881 54 878 62 868 71 735 77 247 82 401
D29A_01 Building tax KS RP 34 098 38 240 44 440 47 895 54 556 61 916 66 683 71 025
D29A_02 Development land tax KS RP 4 476 5 346 5 184 5 705 6 900 8 328 9 114 9 861
D29A_03 Tax on recreational homes KS RP 1 247 1 188 1 257 1 278 1 412 1 491 1 450 1 515
D29A_04 Tax of public utility system KS RP
D29B Taxes on the use of fixed assets 20 091 30 261 32 489 33 780 58 604 60 127 71 221 71 064
D29B_01 Tax on domestically registered vehicles (central) KS T 885 858 853 846 1 288 1 324 676 79
D29B_02 Tax on domestically registered vehicles (local) KS T 19 206 29 403 31 636 32 934 41 657 42 251 40 468 45 118
D29B_03 Company car tax KS T 23 060 25 867
D29B_04 Restructuring contribution in the sugar industry KS 15 659 16 552 7 017
D29C Total wage bill and payroll taxes 24 206 32 325 40 612 44 912 61 641 63 403 67 977 113 688
D29C_01 Rehabilitation contribution LEYRS 3 315 8 487 11 540 12 447 13 559 14 778 14 951 56 004
D29C_02 Training levy LEYRS 19 743 22 674 27 919 31 197 36 612 42 760 43 516 47 083
D29C_03 Communal tax on enterprises LEYRS 1 148 1 164 1 153 1 268 1 261 1 325 1 291 1 170
D29C_04 Tax on sales representative employees medical corporation LEYRS 10 209 4 540 8 219 9 431
D29C_05 Itemised tax of small taxpayers KISE
D29D Taxes on international transactions
D29E Business and professional licences 18 234 18 774 22 474 21 866 21 472 21 206 19 700 153 419
D29E_01 Licence fees KS 1 804 1 511 1 613 1 672 1 635 1 492 1 583 1 341
D29E_02 Stamp duties KS 16 430 17 263 20 861 20 194 19 837 19 714 18 117 16 426
D29E_03 Extra capital taxes KS O 135 652
D.29E_04 Protection Fund levies BEVA KS O
D.29E_05 Protection Fund levies OBA KS O
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
D29F Taxes on pollution 6 513 3 218 5 708 8 302 10 691 11 073 6 939
D29F_01 Environmental pollution tax C P 6 513 3 218 5 708 8 302 10 691 11 073 6 939
D29F_02 Sale of emission allowances C E
D29G Under-compensation of VAT (flat rate system)
D29H Other taxes on production n.e.c. 89 127 245 163
D29H_01 Pharmacy solidarity duty KS 89 127 245 163
D5 Current taxes on income wealth, etc. 1 780 328 1 850 618 1 973 356 2 210 875 2 577 587 2 792 991 2 539 015 2 127 905
D51 Taxes on income 1 738 935 1 801 321 1 915 350 2 153 953 2 517 042 2 728 474 2 476 360 2 064 319
D51M Taxes on individual or household income including holding gains 1 325 273 1 363 283 1 449 725 1 599 001 1 816 574 2 033 568 1 897 169 1 734 663
D51M_01 Personal income tax SPLIT1 1 325 273 1 363 283 1 449 725 1 599 001 1 816 574 2 033 568 1 897 169 1 734 663
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 413 662 438 038 465 625 554 952 700 268 694 865 555 021 312 598
D51O_01 Corporate income tax KIC 413 662 438 038 465 625 468 679 510 781 482 524 385 543 323 370
D51O_02 Surcharge of corporates KIC 50 947 178 598 200 493 156 859 -32 390
D51O_03 Extra tax on financial institutions KIC 11 584
D51O_04 Extra tax on financial credit institutions KIC 35 326 10 889 11 848 12 619 10 034
D51O_05 Tax of small enterprises 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. 200 41 24 170 17 058
D51E_01 Payment of the overflow of medicinal subsidy KS 200 41 0 71
D51E_02 Income tax on energy suppliers KIC 24 170 16 987
D51E_03 Municipal tax (income type) KS O
D59 Other current taxes 41 393 49 297 58 006 56 922 60 545 64 517 62 655 63 586
D59A Current taxes on capital
D59A_01 Municipal tax (other) KS O
D59B Poll taxes
D59C Expenditure taxes
D59D Payments by households for licences 31 769 38 537 46 092 44 055 46 058 48 590 46 383 46 950
D59D_01 Tax on domestically registered vehicles C T 10 803 16 538 17 541 18 332 20 775 23 462 23 286 25 994
D59D_02 Stamp duties KS 20 955 21 970 28 530 25 701 25 247 25 090 23 059 20 905
D59D_03 Other CG taxes conveid to LG C 11 29 21 22 36 38 38 51
D59E Taxes on international transactions
D59F Other current taxes n.e.c. 9 624 10 760 11 914 12 867 14 487 15 927 16 272 16 636
D59F_01 Communal tax on households KS 6 308 7 161 7 954 8 275 9 069 9 739 10 077 10 124
D59F_02 Tourism tax C 3 316 3 549 3 858 4 357 4 935 5 468 5 481 5 798
D59F_03 Environmental pollution tax KS P 50 102 235 483 720 714 714
D91 Capital taxes 12 573 18 585 20 894 21 411 17 087 16 526 13 669 8 752
D91A Taxes on capital transfers 8 613 12 667 15 610 15 801 13 310 11 447 9 261 6 264
D91A_01 Duties on conveyances, inheritance and gifts KS O 8 613 12 667 15 610 15 697 13 176 11 276 9 258 6 264
D91A_02 Luxory tax KS O 104 134 171 3
D91B Capital levies 3 960 5 918 5 284 5 610 3 777 5 079 4 408 2 488
D91B_01 Land protection contribution KS RS 3 960 5 918 5 284 5 610 3 777 5 079 4 408 2 488
D91B_02 Municipal tax (property type) KS O
D91C Other capital taxes n.e.c.
ODA Total tax receipts 4 758 378 5 247 839 5 484 045 5 866 795 6 664 794 7 065 902 6 894 052 6 908 587
D61 Net social contributions 2 383 200 2 559 260 2 781 064 2 996 916 3 465 398 3 667 952 3 411 895 3 247 064
D611 Employers' actual social contributions 1 845 055 1 952 792 2 139 313 2 248 530 2 443 270 2 595 232 2 375 333 2 084 055
D611C Compulsory employers' actual social contributions 1 845 055 1 952 792 2 139 313 2 248 530 2 443 270 2 595 232 2 375 333 2 084 055
D611C_01 Employers' compulsory social contribution LEYRS 1 697 639 1 794 878 1 964 996 2 059 999 2 242 524 2 381 961 2 211 486 2 010 350
D611C_02 Employers' contribution LEYRS 147 416 157 914 174 317 188 531 200 746 213 271 163 847 73 705
D611C_03 Social contribution tax LEYRS
D611V Voluntary employers' actual social contributions
D61SC Social insurance scheme service chargesd
D6111 Employers' actual pension contributionsc .. .. .. .. .. .. .. ..
D6112 Employers' actual non-pension contributionsc .. .. .. .. .. .. .. ..
D612 Employers' imputed social contributions 14 604 20 577 21 018 22 042 21 113 23 150 23 835 24 841
D6121 Employers' imputed pension contributionsc
D6122 Employers' imputed non-pension contributionsc 14 604 20 577 21 018 22 042 21 113 23 150 23 835 24 841
D6122_01 Imputed social contribution LEYRS 14 604 20 577 21 018 22 042 21 113 23 150 23 835 24 841
D613 Households' actual social contributions 523 541 585 891 620 733 726 344 1 001 015 1 049 570 1 012 727 1 138 168
D6131 Households' actual pension contributionsc .. .. .. .. .. .. .. ..
D6132 Households' actual non-pension contributionsc .. .. .. .. .. .. .. ..
D613C Compulsory households' actual social contributions 521 329 583 645 618 402 724 302 999 253 1 047 778 1 011 101 1 136 583
D613CE Compulsory employees' actual social contributions 415 351 472 722 497 944 572 317 834 893 862 426 822 864 970 785
D613CE_01 Employees' compulsory social contribution LEES 369 773 425 144 444 333 504 966 743 699 764 441 726 726 862 966
D613CE_02 Employees' contribution LEES 45 578 47 578 53 611 67 351 91 194 97 985 96 138 107 819
D613CS Compulsory actual social contributions by the self-employedc 67 818 67 794 70 347 103 821 99 970 101 824 105 172 83 720
D613CS_01 Compulsory social contribution by self-employed KISE 67 818 67 794 70 347 103 821 99 970 101 824 105 172 83 720
D613CN Compulsory actual social contributions by the non-employedc 38 160 43 129 50 111 48 164 64 390 83 528 83 065 82 078
D613CN_01 Compulsory social contribution by non-employed LNON 38 160 43 129 50 111 48 164 64 390 83 528 83 065 82 078
D613V Voluntary households' actual social contributions 2 212 2 246 2 331 2 042 1 762 1 792 1 626 1 585
D613V_01 Voluntary social contributions by self- and non-employed LNON 2 212 2 246 2 331 2 042 1 762 1 792 1 626 1 585
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 7 126 974 7 786 522 8 244 091 8 841 669 10 109 079 10 710 704 10 282 112 10 130 810
ODC Total receipts from taxes and net social contributions (including imputed social contributions)f 7 141 578 7 807 099 8 265 109 8 863 711 10 130 192 10 733 854 10 305 947 10 155 651
ODD Total receipts from taxes and compulsory social contributionsf 7 124 762 7 784 276 8 241 760 8 839 627 10 107 317 10 708 912 10 280 486 10 129 225
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.  cD51A, D51B, D51C1, D51C2, D51C3, D6111, D6112, D6121, D6122, D6131, D6132, D6141, D6142, D613CS, D613CN, D995FS, D995FN: 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