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

(current prices, million HUF)

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STO_DETAILS Tax name according to national classification Economic functiona Alcohol, tobacco, environmental and property taxb 2011 2012 2013 2014 2015 2016 2017
D2 Taxes on production and imports 4 918 500 5 360 822 5 594 269 6 019 581 6 466 460 6 489 059 6 964 147
D21 Taxes on products 4 464 378 4 846 118 5 004 158 5 396 637 5 800 996 5 855 495 6 267 122
D211 Value added type taxes (VAT) 2 379 253 2 627 571 2 693 555 3 011 162 3 307 312 3 297 156 3 625 111
D211_01 Value added tax C 2 379 253 2 627 571 2 693 555 3 011 162 3 307 312 3 297 156 3 625 111
D212 Taxes and duties on imports excluding VAT 39 015 36 240 35 307 42 913 52 352 54 544 60 551
D2121 Import duties 36 842 36 205 35 307 42 913 52 352 54 544 60 551
D2121_01 Import duty C 36 842 36 205 35 307 42 913 52 352 54 544 60 551
D2122 Taxes on imports, excluding VAT and import duties 2 173 35
D2122A Levies on imported agricultural products
D2122B Monetary compensatory amounts on imports
D2122C Excise duties 2 173 35
D2122C_01 Budget excises on imported products C
D2122C_02 Environment protection fees on imported products C P 2 173 35
D2122D General sales taxes
D2122E Taxes on specific services
D2122F Profits of import monopolies
D214 Taxes on products, except VAT and import taxes 2 046 110 2 182 307 2 275 296 2 342 562 2 441 332 2 503 795 2 581 460
D214A Excise duties and consumption taxes 908 812 994 776 963 301 995 543 1 077 465 1 111 633 1 113 593
D214A_01 Budget excises (central budget) C 875 296 923 617 899 938 932 648 994 143 1 022 240 1 016 958
D214A_02 Environment protection fees C P 16 195 54 996 46 711 48 094 65 534 70 894 77 792
D214A_03 Energy tax C E 17 321 16 163 16 652 14 801 17 788 18 499 18 843
D214B Stamp taxes
D214C Taxes on financial and capital transactions 68 905 79 869 64 708 81 879 93 389 113 564 129 831
D214C_01 Duties on conveyances, inheritance and gifts KS O 68 905 79 869 64 708 81 879 93 389 113 564 129 831
D214D Car registration taxes 34 479 13 671 15 608 18 810 21 410 23 647 25 021
D214D_01 Motor vehicle registration duty C T 34 479 13 671 15 608 18 810 21 410 23 647 25 021
D214E Taxes on entertainment 136 207 105 4 228 5 802 13 182 4 823
D214E_01 Cultural contribution C 136 159
D214E_02 Cultural tax C 48 105 146 127 172 93
D214E_03 Advertising tax 4 082 5 675 13 010 4 730
D214F Taxes on lotteries, gambling and betting 64 088 61 452 41 316 45 830 44 972 33 126 38 067
D214F_01 Gambling tax C 64 088 61 452 41 316 45 830 44 972 33 126 38 067
D214G Taxes on insurance premiums 25 927 51 401 52 648 57 802 65 746 73 633
D214G_01 Tax on collision insurance C 25 927 23 313 23 902 27 694 32 876 37 904
D214G_02 Insurance tax C 28 088 28 746 30 108 32 870 35 729
D214H Other taxes on specific services 18 322 56 815 65 637 65 639 61 904 65 645
D214H_01 Contribution to tourism C
D214H_02 Telephone tax C 18 322 50 176 55 841 54 516 53 162 53 609
D214H_03 Waste disposal contribution C P 6 639 9 796 11 123 8 742 12 036
D214I General sales or turnover taxes 945 302 967 448 772 315 780 558 839 171 854 982 884 056
D214I_01 Local tax on company sales C 457 308 471 031 500 868 523 125 584 380 608 981 638 731
D214I_02 Simplified corporation tax KS 172 273 146 531 110 021 96 829 89 406 81 138 63 641
D214I_03 Innovation tax KS 25 495 53 796 61 971 68 903 65 780 65 597 67 642
D214I_04 Tax on public financed medical products KS 40 055 41 441 40 496 42 263 45 529 43 581 45 940
D214I_05 Surtaxes payable by certain economic sectors KS 171 943 165 645 9 815 1 112
D214I_06 Surtaxes payable by insurance companies KS 34 630 33 964 1 217 1 293 3 441 3 966 1 857
D214I_07 Public health product tax C 4 643 19 208 19 090 20 390 29 882 28 983 34 171
D214I_08 Hydrocarbons stockholding fee C E 38 955 35 832 28 837 27 755 20 753 22 736 30 962
D214J Profits of fiscal monopolies
D214K Export duties and monetary comp. amounts on exports
D214L Other taxes on products n.e.c. 24 388 20 635 309 727 297 429 235 682 226 011 246 791
D214L_01 Alcohol production duty C AT 180 183 196 444 8 007 2 249 6 803
D214L_02 Forestry fund tax C RS 36 319 0 331
D214L_03 Breeding contribution C
D214L_04 Fishing development contribution C RS
D214L_05 Nuclear contribution KS E 23 128 19 329 19 329 21 294 21 294 21 294 22 798
D214L_06 Tax for protection of wild animals C RS
D214L_07 Sugar duty C 1 044 804 881 825 765 868 854
D214L_08 Financial transaction fee C 289 321 274 535 205 616 201 600 216 336
D29 Other taxes on production 454 122 514 704 590 111 622 944 665 464 633 564 697 025
D29A Taxes on land, buildings or other structures 91 355 113 871 177 074 178 179 186 997 194 673 202 198
D29A_01 Building tax KS RP 80 987 96 318 102 719 105 022 111 963 117 521 123 130
D29A_02 Development land tax KS RP 10 310 17 523 19 395 17 938 19 102 22 112 24 018
D29A_03 Tax on recreational homes KS RP 58 30 21 198 26 8 8
D29A_04 Tax of public utility system KS RP 54 939 55 021 55 906 55 032 55 042
D29B Taxes on the use of fixed assets 71 852 80 781 72 490 71 889 73 264 73 710 76 865
D29B_01 Tax on domestically registered vehicles (central) KS T 37 0 23 551 24 177 25 034 25 005 26 125
D29B_02 Tax on domestically registered vehicles (local) KS T 46 576 46 488 16 004 16 173 16 660 16 620 17 401
D29B_03 Company car tax KS T 25 239 34 293 32 935 31 539 31 570 32 085 33 339
D29B_04 Restructuring contribution in the sugar industry KS
D29C Total wage bill and payroll taxes 128 408 156 381 168 726 180 438 199 305 220 752 275 614
D29C_01 Rehabilitation contribution LEYRS 66 427 63 409 64 400 66 166 67 460 70 496 80 661
D29C_02 Training levy LEYRS 49 647 80 157 63 536 61 416 66 153 70 295 81 224
D29C_03 Communal tax on enterprises LEYRS 102 16 2
D29C_04 Tax on sales representative employees medical corporation LEYRS 12 232 12 799 9 547 9 749 10 283 8 631 12 757
D29C_05 Itemised tax of small taxpayers KISE 31 241 43 107 55 409 71 330 100 972
D29D Taxes on international transactions
D29E Business and professional licences 155 713 155 531 154 392 171 961 182 466 113 534 117 436
D29E_01 Licence fees KS 1 731 1 007 1 065 1 197 4 290 4 262 4 394
D29E_02 Stamp duties KS 14 760 15 943 16 463 16 126 15 694 15 785 17 292
D29E_03 Extra capital taxes KS O 139 222 138 581 128 560 138 141 136 282 59 791 53 392
D.29E_04 Protection Fund levies BEVA KS O 1 000 1 071 2 600 9 343 10 221
D.29E_05 Protection Fund levies OBA KS O 7 299 12 134 14 391 14 750 15 613
D.29E_06 Protection Fund levies SZA KS O 1 987 7 290 7 397 8 712
D.29E_07 Protection Fund levies SZHTKA KS O 5 249 923 1 133 1 023
D.29E_08 Protection Fund levies KA KS O 5 573
D.29E_09 Concession fees (tobacco shops) KS 1 056 996 1 073 1 216
D29F Taxes on pollution 6 606 7 603 17 318 20 477 23 432 30 895 24 912
D29F_01 Environmental pollution tax C P 6 606 7 603 6 757 5 915 5 953 5 141 5 082
D29F_02 Sale of emission allowances C E 10 561 14 562 17 479 25 754 19 830
D29G Under-compensation of VAT (flat rate system)
D29H Other taxes on production n.e.c. 188 537 111
D29H_01 Pharmacy solidarity duty KS 188 537 111
D5 Current taxes on income wealth, etc. 1 769 071 1 946 962 1 990 762 2 204 138 2 388 412 2 630 648 2 829 405
D51 Taxes on income 1 706 179 1 880 924 1 917 340 2 132 685 2 311 993 2 551 884 2 750 207
D51M Taxes on individual or household income including holding gains 1 367 832 1 513 186 1 501 244 1 598 030 1 698 455 1 720 727 1 951 872
D51M_01 Personal income tax SPLIT1 1 367 832 1 513 186 1 501 244 1 598 030 1 698 455 1 720 727 1 951 872
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 321 441 362 088 362 018 499 692 571 914 784 922 745 205
D51O_01 Corporate income tax KIC 316 620 342 305 322 467 457 538 539 777 756 652 710 069
D51O_02 Surcharge of corporates KIC -16 100
D51O_03 Extra tax on financial institutions KIC 11 532 10 040 10 178 9 121 9 873 9 441 8 965
D51O_04 Extra tax on financial credit institutions KIC 9 389 9 743 17 508 20 582 10 122 5 072 1 894
D51O_05 Tax of small enterprises KIC 11 865 12 451 12 142 13 757 24 277
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. 16 906 5 650 54 078 34 963 41 624 46 235 53 130
D51E_01 Payment of the overflow of medicinal subsidy KS 20 40 18 4 2 12
D51E_02 Income tax on energy suppliers KIC 16 886 5 610 54 060 34 959 41 608 46 218 53 124
D51E_03 Municipal tax (income type) KS O 14 5 6
D59 Other current taxes 62 892 66 038 73 422 71 453 76 419 78 764 79 198
D59A Current taxes on capital 227 743 816
D59A_01 Municipal tax (other) KS O 227 743 816
D59B Poll taxes
D59C Expenditure taxes
D59D Payments by households for licences 44 346 44 526 50 732 48 505 51 537 51 621 49 988
D59D_01 Tax on domestically registered vehicles C T 25 497 24 172 29 693 30 435 31 555 31 505 32 835
D59D_02 Stamp duties KS 18 785 20 291 20 954 18 046 19 959 20 090 17 132
D59D_03 Other CG taxes conveid to LG C 64 63 85 24 23 26 21
D59E Taxes on international transactions
D59F Other current taxes n.e.c. 18 546 21 512 22 690 22 948 24 655 26 400 28 394
D59F_01 Communal tax on households KS 11 099 13 161 13 175 13 002 13 451 14 589 14 765
D59F_02 Tourism tax C 6 761 7 682 8 411 9 126 10 475 11 676 13 602
D59F_03 Environmental pollution tax KS P 686 669 1 104 820 729 135 27
D91 Capital taxes 7 462 7 510 7 188 9 546 11 199 13 998 18 437
D91A Taxes on capital transfers 6 500 5 654 5 307 6 179 7 373 8 279 9 393
D91A_01 Duties on conveyances, inheritance and gifts KS O 6 500 5 654 5 307 6 179 7 373 8 279 9 393
D91A_02 Luxory tax KS O
D91B Capital levies 962 1 856 1 881 3 367 3 826 5 719 9 044
D91B_01 Land protection contribution KS RS 962 1 856 1 881 3 367 3 609 5 450 8 771
D91B_02 Municipal tax (property type) KS O 217 269 273
D91C Other capital taxes n.e.c.
ODA Total tax receipts 6 695 033 7 315 294 7 592 219 8 233 265 8 866 071 9 133 705 9 811 989
D61 Net social contributions 3 686 046 3 733 980 3 907 469 4 204 093 4 490 104 4 820 189 4 899 983
D611 Employers' actual social contributions 2 200 413 2 161 062 2 235 573 2 444 223 2 609 880 2 814 907 2 627 394
D611C Compulsory employers' actual social contributions 2 200 413 2 161 062 2 235 573 2 444 223 2 609 880 2 814 907 2 627 394
D611C_01 Employers' compulsory social contribution LEYRS 2 125 313 328 377 19 123 3 176 1 095 1 203
D611C_02 Employers' contribution LEYRS 75 100 3 754
D611C_03 Social contribution tax LEYRS 1 828 931 2 235 573 2 425 100 2 606 704 2 813 812 2 626 191
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 23 039 20 664 21 669 24 486 28 783 15 439 18 607
D6121 Employers' imputed pension contributionsc
D6122 Employers' imputed non-pension contributionsc 23 039 20 664 21 669 24 486 28 783 15 439 18 607
D6122_01 Imputed social contribution LEYRS 23 039 20 664 21 669 24 486 28 783 15 439 18 607
D613 Households' actual social contributions 1 462 594 1 552 254 1 650 227 1 735 384 1 851 441 1 989 844 2 253 982
D6131 Households' actual pension contributionsc .. .. .. .. .. .. ..
D6132 Households' actual non-pension contributionsc .. .. .. .. .. .. ..
D613C Compulsory households' actual social contributions 1 460 918 1 550 664 1 648 724 1 734 049 1 850 212 1 988 609 2 252 819
D613CE Compulsory employees' actual social contributions 1 289 882 1 428 132 1 553 032 1 660 500 1 771 158 1 901 757 2 169 690
D613CE_01 Employees' compulsory social contribution LEES 1 177 233 1 310 465 1 426 632 1 524 879 1 626 290 1 746 435 1 992 717
D613CE_02 Employees' contribution LEES 112 649 117 667 126 400 135 621 144 868 155 322 176 973
D613CS Compulsory actual social contributions by the self-employedc 89 542 89 567 55 451 50 589 54 362 60 229 52 736
D613CS_01 Compulsory social contribution by self-employed KISE 89 542 89 567 55 451 50 589 54 362 60 229 52 736
D613CN Compulsory actual social contributions by the non-employedc 81 494 32 966 40 241 22 960 24 691 26 623 30 393
D613CN_01 Compulsory social contribution by non-employed LNON 81 494 32 966 40 241 22 960 24 691 26 623 30 393
D613V Voluntary households' actual social contributions 1 676 1 590 1 503 1 335 1 229 1 235 1 163
D613V_01 Voluntary social contributions by self- and non-employed LNON 1 676 1 590 1 503 1 335 1 229 1 235 1 163
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 10 358 040 11 028 610 11 478 019 12 412 872 13 327 392 13 938 456 14 693 365
ODC Total receipts from taxes and net social contributions (including imputed social contributions)f 10 381 079 11 049 274 11 499 688 12 437 358 13 356 175 13 953 894 14 711 972
ODD Total receipts from taxes and compulsory social contributionsf 10 356 364 11 027 020 11 476 516 12 411 537 13 326 163 13 937 221 14 692 202
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  Preliminary data  Revised data 

© Hungarian Central Statistical Office, 2011