3.1.17.2. NTL – Detailed list of taxes and social contributions according to national classification – General Government (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 2012 2013 2014 2015 2016 2017 2018 2019
D2 Taxes on production and imports 5 366 133 5 629 253 6 048 024 6 507 211 6 526 493 7 009 287 7 827 375 8 522 771
D21 Taxes on products 4 841 093 5 001 465 5 382 680 5 790 796 5 835 817 6 241 202 6 988 960 7 547 747
D211 Value added type taxes (VAT) 2 627 571 2 693 555 3 011 162 3 309 540 3 299 838 3 626 566 4 129 537 4 526 757
D211_01 Value added tax C 2 627 571 2 693 555 3 011 162 3 309 540 3 299 838 3 626 566 4 129 537 4 526 757
D212 Taxes and duties on imports excluding VAT 35
D2121 Import duties
D2121_01 Import duty C
D2122 Taxes on imports, excluding VAT and import duties 35
D2122A Levies on imported agricultural products
D2122B Monetary compensatory amounts on imports
D2122C Excise duties 35
D2122C_01 Budget excises on imported products C
D2122C_02 Environment protection fees on imported products C P 35
D2122D General sales taxes
D2122E Taxes on specific services
D2122F Profits of import monopolies
D214 Taxes on products, except VAT and import taxes 2 213 487 2 307 910 2 371 518 2 481 256 2 535 979 2 614 636 2 859 423 3 020 990
D214A Excise duties and consumption taxes 994 776 963 301 995 543 1 077 465 1 111 633 1 113 593 1 223 997 1 258 616
D214A_01 Budget excises (central budget) C 923 617 899 938 932 648 994 143 1 022 240 1 016 958 1 146 974 1 178 105
D214A_02 Environment protection fees C P 54 996 46 711 48 094 65 534 70 894 77 792 77 023 80 511
D214A_03 Energy tax C E 16 163 16 652 14 801 17 788 18 499 18 843
D214B Stamp taxes
D214C Taxes on financial and capital transactions 79 869 64 708 81 879 93 389 113 564 129 831 147 562 168 708
D214C_01 Duties on conveyances, inheritance and gifts KS O 79 869 64 708 81 879 93 389 113 564 129 831 147 562 168 708
D214D Car registration taxes 13 671 15 608 18 810 21 410 23 647 25 021 25 353 25 088
D214D_01 Motor vehicle registration duty C T 13 671 15 608 18 810 21 410 23 647 25 021 25 353 25 088
D214E Taxes on entertainment 207 105 4 228 5 802 13 182 4 823 14 055 6 451
D214E_01 Cultural contribution C 159
D214E_02 Cultural tax C 48 105 146 127 172 93 152 0
D214E_03 Advertising tax C 4 082 5 675 13 010 4 730 13 903 6 451
D214F Taxes on lotteries, gambling and betting 61 452 41 316 45 830 44 972 33 126 38 065 39 265 39 656
D214F_01 Gambling tax C 61 452 41 316 45 830 44 972 33 126 38 065 39 265 39 656
D214G Taxes on insurance premiums 25 927 51 401 52 649 57 802 65 746 73 633 83 811 92 909
D214G_01 Tax on collision insurance C 25 927 23 313 23 902 27 694 32 876 37 904 43 801 5 125
D214G_02 Insurance tax C 27 078 28 713 30 088 32 851 35 691 40 019 87 804
D214G_03 Fire protection contribution C 0 1 010 34 20 19 38 -9 -20
D214H Other taxes on specific services 18 322 346 136 340 172 271 255 263 504 281 982 323 832 342 448
D214H_01 Contribution to tourism C
D214H_02 Telephone tax C 18 322 50 176 55 841 54 516 53 162 53 609 53 732 53 412
D214H_03 Waste disposal contribution C P 6 639 9 796 11 123 8 742 12 036 14 648 16 177
D214H_04 Tourism development contribution C 21 088 27 311
D214H_05 Financial transaction fee C 289 321 274 535 205 616 201 600 216 337 234 364 245 548
D214I General sales or turnover taxes 967 448 772 315 780 558 840 425 854 813 886 156 965 438 1 054 358
D214I_01 Local tax on company sales C 471 031 500 868 523 125 584 380 608 982 638 731 711 276 788 308
D214I_02 Simplified corporation tax KS 146 531 110 021 96 829 89 406 81 138 63 641 54 117 43 364
D214I_03 Innovation tax KS 53 796 61 971 68 903 65 780 65 597 67 642 73 858 77 103
D214I_04 Tax on public financed medical products KS 41 441 40 496 42 263 45 529 43 581 45 940 48 676 51 318
D214I_05 Surtaxes payable by certain economic sectors KS 165 645 9 815 1 112 669 94
D214I_06 Surtaxes payable by insurance companies KS 33 964 1 217 1 293 1 390 1 088 1 125 243 334
D214I_07 Public health product tax C 19 208 19 090 20 390 29 882 28 983 34 171 40 727 54 912
D214I_08 Hydrocarbons stockholding fee C E 35 832 28 837 27 755 20 753 22 736 30 962 32 846 35 831
D214I_09 Surtaxes payable by distributors and investments funds KS 2 765 2 708 2 832 3 026 3 094
D214I_10 Health contribution by tobacco companies C AT 540
D214J Profits of fiscal monopolies
D214K Export duties and monetary comp. amounts on exports
D214L Other taxes on products n.e.c. 51 815 53 020 51 849 68 736 56 764 61 532 36 110 32 756
D214L_01 Alcohol production duty C AT 183 196 444 8 007 2 249 6 803 8 078 7 640
D214L_02 Forestry fund tax C RS 319 0 331
D214L_03 Breeding contribution C
D214L_04 Fishing development contribution C RS
D214L_05 Tax for protection of wild animals C RS
D214L_06 Sugar duty C
D214L_07 Financial transaction fee C 51 313 52 824 51 074 60 729 54 515 54 729 28 032 25 116
D29 Other taxes on production 525 040 627 788 665 344 716 415 690 676 768 085 838 415 975 024
D29A Taxes on land, buildings or other structures 113 871 177 074 178 179 186 997 194 673 202 198 203 696 206 198
D29A_01 Building tax KS RP 96 318 102 719 105 022 111 963 117 521 123 130 126 277 127 594
D29A_02 Development land tax KS RP 17 523 19 395 17 938 19 102 22 112 24 018 23 165 24 095
D29A_03 Tax on recreational homes KS RP 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 54 254 54 509
D29B Taxes on the use of fixed assets 80 781 72 490 71 889 73 264 73 710 76 865 81 168 84 862
D29B_01 Tax on domestically registered vehicles (central) KS T 0 23 551 24 177 25 034 25 005 26 125 27 300 28 710
D29B_02 Tax on domestically registered vehicles (local) KS T 46 488 16 004 16 173 16 660 16 620 17 401 18 192 19 224
D29B_03 Company car tax KS T 34 293 32 935 31 539 31 570 32 085 33 339 35 676 36 928
D29B_04 Restructuring contribution in the sugar industry KS
D29C Total wage bill and payroll taxes 156 381 206 403 221 277 241 721 270 323 340 146 410 183 494 982
D29C_01 Rehabilitation contribution LEYRS 63 409 64 400 66 166 67 460 70 496 80 661 92 654 102 990
D29C_02 Training levy LEYRS 80 157 89 348 89 804 96 427 106 109 121 479 133 618 145 380
D29C_03 Communal tax on enterprises LEYRS 16 2
D29C_04 Tax on sales representative employees medical corporation LEYRS 12 799 9 547 9 749 10 283 8 631 12 757 11 113 10 179
D29C_05 Itemised tax of small taxpayers KISE 31 241 43 107 55 409 71 330 100 972 127 779 161 207
D29C_06 Tax of small enterprises LEYRS 11 865 12 451 12 142 13 757 24 277 45 019 75 226
D29D Taxes on international transactions
D29E Business and professional licences 164 290 154 392 171 961 181 845 113 681 115 638 103 654 102 727
D29E_01 Licence fees KS 1 007 1 065 1 197 4 290 4 262 4 394 4 633 4 812
D29E_02 Stamp duties KS 15 943 16 463 16 126 15 694 15 785 17 292 16 294 16 175
D29E_03 Extra capital taxes KS O 138 581 128 560 138 141 135 661 59 938 51 594 42 591 44 894
D.29E_04 Protection Fund levies BEVA KS O 986 1 000 1 071 2 600 9 343 10 221 7 545 7 328
D.29E_05 Protection Fund levies OBA KS O 7 773 7 299 12 134 14 391 14 750 15 613 15 347 10 041
D.29E_06 Protection Fund levies SZA KS O 1 987 7 290 7 397 8 712 10 553 12 114
D.29E_07 Protection Fund levies SZHTKA KS O 5 249 923 1 133 1 023 1 159 1 166
D.29E_08 Protection Fund levies KA KS O 5 573 4 285 4 765
D.29E_09 Concession fees (tobacco shops) KS 1 056 996 1 073 1 216 1 247 1 432
D.29E_10 Protection Fund levies KS
D29F Taxes on pollution 7 603 17 318 20 477 23 432 30 895 24 912 32 273 78 112
D29F_01 Environmental pollution tax C P 7 603 6 757 5 915 5 953 5 141 5 082 5 862 5 889
D29F_02 Sale of emission allowances C E 10 561 14 562 17 479 25 754 19 830 26 411 72 223
D29G Under-compensation of VAT (flat rate system)
D29H Other taxes on production n.e.c. 2 114 111 1 561 9 156 7 394 8 326 7 441 8 143
D29H_01 Pharmacy solidarity duty KS 537 111
D29H_02 Nuclear contribution KS E 1 577 0 1 561 9 156 7 394 8 326 7 441 8 143
D5 Current taxes on income wealth, etc. 1 946 962 1 978 897 2 191 687 2 376 176 2 616 913 2 804 826 2 856 929 3 146 646
D51 Taxes on income 1 880 924 1 905 475 2 120 234 2 299 758 2 538 148 2 725 628 2 773 471 3 059 407
D51M Taxes on individual or household income including holding gains 1 513 186 1 501 244 1 598 030 1 698 455 1 720 725 1 951 872 2 201 574 2 445 576
D51M_01 Personal income tax SPLIT1 1 513 186 1 501 244 1 598 030 1 698 455 1 720 725 1 951 872 2 201 574 2 445 576
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 362 088 350 153 487 241 559 679 771 188 720 626 512 240 562 271
D51O_01 Corporate income tax KIC 342 305 322 467 457 538 539 777 756 652 710 069 506 674 554 018
D51O_02 Surcharge of corporates KIC
D51O_03 Extra tax on financial institutions KIC 10 040 10 178 9 121 9 780 9 464 8 663 7 439 8 362
D51O_04 Extra tax on financial credit institutions KIC 9 743 17 508 20 582 10 122 5 072 1 894 -1 873 -109
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. 5 650 54 078 34 963 41 624 46 235 53 130 59 657 51 560
D51E_01 Payment of the overflow of medicinal subsidy KS 40 18 4 2 12 0 0 5
D51E_02 Income tax on energy suppliers KIC 5 610 54 060 34 959 41 608 46 218 53 124 59 657 51 555
D51E_03 Municipal tax (income type) KS O 14 5 6 0 0
D59 Other current taxes 66 038 73 422 71 453 76 418 78 765 79 198 83 458 87 239
D59A Current taxes on capital 227 743 816 534 453
D59A_01 Municipal tax (other) KS O 227 743 816 534 453
D59B Poll taxes
D59C Expenditure taxes
D59D Payments by households for licences 44 526 50 732 48 505 51 536 51 622 49 988 52 999 55 447
D59D_01 Tax on domestically registered vehicles C T 24 172 29 693 30 435 31 554 31 506 32 835 34 319 36 161
D59D_02 Stamp duties KS 20 291 20 954 18 046 19 959 20 090 17 132 18 660 19 268
D59D_03 Other CG taxes conveid to LG C 63 85 24 23 26 21 20 18
D59E Taxes on international transactions
D59F Other current taxes n.e.c. 21 512 22 690 22 948 24 655 26 400 28 394 29 925 31 339
D59F_01 Communal tax on households KS 13 161 13 175 13 002 13 451 14 589 14 765 14 621 14 566
D59F_02 Tourism tax C 7 682 8 411 9 126 10 475 11 676 13 602 14 863 16 249
D59F_03 Environmental pollution tax KS P 669 1 104 820 729 135 27 441 524
D91 Capital taxes 7 510 7 188 9 546 11 199 13 997 18 436 16 355 19 984
D91A Taxes on capital transfers 5 654 5 307 6 179 7 373 8 278 9 393 8 519 11 429
D91A_01 Duties on conveyances, inheritance and gifts KS O 5 654 5 307 6 179 7 373 8 278 9 393 8 519 11 429
D91A_02 Luxory tax KS O
D91B Capital levies 1 856 1 881 3 367 3 826 5 719 9 043 7 836 8 555
D91B_01 Land protection contribution KS RS 1 856 1 881 3 367 3 609 5 450 8 770 7 555 8 331
D91B_02 Municipal tax (property type) KS O 217 269 273 281 224
D91C Other capital taxes n.e.c.
ODA Total tax receipts 7 320 605 7 615 338 8 249 257 8 894 586 9 157 403 9 832 549 10 700 659 11 689 401
D61 Net social contributions 3 961 432 4 061 836 4 339 852 4 629 838 4 973 683 5 018 200 5 251 295 5 582 978
D611 Employers' actual social contributions 2 350 362 2 383 945 2 590 549 2 763 007 2 987 424 2 764 442 2 729 014 2 822 380
D611C Compulsory employers' actual social contributions 2 350 362 2 383 945 2 590 549 2 763 007 2 987 424 2 764 442 2 729 014 2 822 380
D611C_01 Social contribution tax LEYRS 2 215 069 2 238 460 2 420 340 2 594 723 2 797 253 2 578 035 2 533 614 2 747 838
D611C_02 Employers' health contribution LEYRS 81 160 103 091 114 433 127 279 146 154 136 928 138 708 11 991
D611C_03 Employers' health service contribution LEYRS 3 815 3 934 4 071 4 122 4 252 4 252
D611C_04 Pension contribution on service charge LEYRS .. .. 499 705 889 1 169 1 696 1 881
D611C_05 Social contributions after simplified employment LEYRS 7 234 9 508 13 635 14 396 15 545 17 722 19 531 20 930
D611C_06 Employers' contributing sick leave LEYRS 13 901 14 629 18 704 19 766 23 469 26 458 31 182 35 472
D611C_07 Early retirement insurance contribution LEYRS 18 139 18 257 19 123 2 204 43 8 31 16
D611C_08 Employers' pension contribution LEYRS
D611C_09 Employers' non-pension contribution LEYRS 14 859
D611V Voluntary employers' actual social contributions
D61SC Social insurance scheme service chargesd
D6111 Employers' actual pension contributionsc 2 023 388 2 263 105 2 339 635 2 221 912 2 152 455 1 893 809 2 016 679 1 961 339
D6111_01 Social contribution tax (pension part) LEYRS 1 998 124 2 235 482 2 307 435 2 205 781 2 137 247 1 876 353 1 997 016 1 940 224
D6111_02 Early retirement insurance contribution LEYRS 18 139 18 257 19 123 2 204 43 8 31 16
D6111_03 Pension contribution on service charge LEYRS .. .. 499 705 889 1 169 1 696 1 881
D6111_04 Social contributions after simplified employment (pension part) LEYRS 7 125 9 366 12 578 13 222 14 276 16 279 17 936 19 218
D6111_05 Employers' pension contribution LEYRS
D6112 Employers' actual non-pension contributionsc 326 974 120 840 250 914 541 095 834 969 870 633 712 335 861 040
D6112_01 Social contribution tax (non-pension part) LEYRS 216 945 2 978 112 905 388 942 660 006 701 682 536 598 807 614
D6112_02 Employers' health contribution LEYRS 81 160 103 091 114 433 127 279 146 154 136 928 138 708 11 991
D6112_03 Employers' health service contribution LEYRS 3 815 3 934 4 071 4 122 4 252 4 252
D6112_04 Social contributions after simplifed employment (non-pension part) LEYRS 109 142 1 057 1 174 1 269 1 443 1 595 1 711
D6112_05 Employers' contributing sick leave LEYRS 13 901 14 629 18 704 19 766 23 469 26 458 31 182 35 472
D6112_06 Employers' non-pension contribution LEYRS 14 859
D612 Employers' imputed social contributions 20 664 21 669 24 486 28 783 14 824 18 618 22 650 21 799
D6121 Employers' imputed pension contributionsc
D6122 Employers' imputed non-pension contributionsc 20 664 21 669 24 486 28 783 14 824 18 618 22 650 21 799
D6122_01 Imputed social contribution LEYRS 20 664 21 669 24 486 28 783 14 824 18 618 22 650 21 799
D613 Households' actual social contributions 1 590 406 1 656 222 1 724 817 1 838 048 1 971 435 2 235 140 2 499 631 2 738 799
D6131 Households' actual pension contributionsc 853 410 876 580 909 892 970 219 1 042 993 1 190 567 1 336 665 1 482 560
D6131_01 Pension contribution (employers, self-employed, non-employed) LEYRS 852 090 875 376 908 832 969 369 1 042 109 1 189 711 1 335 868 1 481 874
D6131_02 Voluntary pension contributions by self- and non-employed LNON 1 320 1 204 1 060 850 884 856 797 686
D6132 Households' actual non-pension contributionsc 736 996 779 642 814 925 867 829 928 442 1 044 573 1 162 966 1 256 239
D6132_01 Non-pension contribution (employees, self-employed, non-employed) LEYRS 679 608 718 461 750 060 801 046 858 759 978 812 1 096 796 1 224 596
D6132_02 Health contribution (employees, self-employed, non-employed) LEYRS 27 684 35 568 40 718 41 205 43 424 39 324 39 096 3 381
D6132_03 Health service contribution (self-employed, non-employed) LNON 29 434 25 314 23 823 25 247 25 908 26 130 26 781 27 965
D6132_04 Voluntary non-pension contribution by self- and non-employed LNON 270 299 324 331 351 307 293 297
D613C Compulsory households' actual social contributions 1 588 816 1 654 719 1 723 433 1 836 867 1 970 200 2 233 977 2 498 541 2 737 816
D613CE Compulsory employees' actual social contributions 1 459 104 1 583 675 1 659 428 1 767 267 1 899 267 2 163 857 2 427 420 2 671 800
D613CE_01 Employees' non-pension contribution LEES 670 994 714 200 738 317 788 425 846 291 966 366 1 084 409 1 210 761
D613CE_02 Employees' pension contribution LEES 769 333 844 753 892 235 950 559 1 022 851 1 169 669 1 314 894 1 458 608
D613CE_03 Employees' health contribution LEES 18 777 24 722 28 876 28 283 30 125 27 822 28 117 2 431
D613CS Compulsory actual social contributions by the self-employedc 63 670 37 027 36 429 40 501 41 353 39 818 39 611 33 050
D613CS_01 Non-pension contribution by the self-employed KISE 6 519 4 261 11 743 12 621 12 468 12 446 12 387 13 835
D613CS_02 Pension contribution by the self-employed KISE 49 657 23 758 11 716 14 050 13 997 13 907 13 908 15 428
D613CS_03 Health contribution by the self-employed KISE 7 494 9 008 9 842 10 790 11 698 10 425 10 431 902
D613CS_04 Health service contribution by the self-employed KISE 3 128 3 040 3 190 3 040 2 885 2 885
D613CN Compulsory actual social contributions by the non-employedc 66 042 34 017 27 576 29 099 29 580 30 302 31 510 32 966
D613CN_01 Health service contribution by the non-employed LNON 29 434 25 314 20 695 22 207 22 718 23 090 23 896 25 080
D613CN_02 Health contribution by the non-employed LNON 1 413 1 838 2 000 2 132 1 601 1 077 548 48
D613CN_03 Pension contribution on unemployment benefits LNON 33 100 6 865 4 881 4 760 5 261 6 135 7 066 7 838
D613CN_04 Non-pension contribution on unemployment benefits LNON 2 095
D613V Voluntary households' actual social contributions 1 590 1 503 1 384 1 181 1 235 1 163 1 090 983
D613V_01 Voluntary social contributions by self- and non-employed LNON 1 590 1 503 1 384 1 181 1 235 1 163 1 090 983
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 11 261 373 11 655 505 12 564 623 13 495 641 14 116 262 14 832 131 15 929 304 17 250 580
ODC Total receipts from taxes and net social contributions (including imputed social contributions)f 11 282 037 11 677 174 12 589 109 13 524 424 14 131 086 14 850 749 15 951 954 17 272 379
ODD Total receipts from taxes and compulsory social contributionsf 11 259 783 11 654 002 12 563 239 13 494 460 14 115 027 14 830 968 15 928 214 17 249 597
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  Preliminary data  Revised data 

© Hungarian Central Statistical Office, 2011