3.1.17.3. NTL – Detailed list of taxes and social contributions according to national classification – Central Government (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 2003
D2 Taxes on production and imports 955 544 1 097 472 1 222 161 1 448 165 1 665 699 1 951 769 2 067 890 2 263 058 2 591 340
D21 Taxes on products 944 528 1 081 292 1 198 186 1 416 973 1 628 919 1 911 073 2 020 496 2 205 482 2 540 132
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 1 539 868
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 1 539 868
D212 Taxes and duties on imports excluding VAT 284 183 280 037 200 093 163 795 168 537 171 767 171 031 184 041 203 886
D2121 Import duties 249 431 248 709 161 300 131 593 141 082 137 731 125 013 129 341 132 638
D2121_01 Import duty C 249 431 248 709 161 300 131 593 141 082 137 731 125 013 129 341 132 638
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 71 248
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 71 248
D2122C_01 Budget excises on imported products C 34 752 31 308 35 678 18 862 22 220 25 292 35 654 41 032 52 844
D2122C_02 Environment protection fees on imported products C P – 20 3 115 13 340 5 235 8 744 10 364 13 668 18 404
D2122D General sales taxes – – – – – – – – –
D2122E Taxes on specific services – – – – – – – – –
D2122F Profits of import monopolies – – – – – – – – –
D214 Taxes on products, except VAT and import taxes 228 923 282 143 340 021 459 948 535 560 579 347 619 249 680 527 796 378
D214A Excise duties and consumption taxes 201 141 243 436 291 129 402 463 458 432 484 673 512 070 565 370 616 865
D214A_01 Budget excises (central budget) C 196 486 232 544 282 497 397 081 452 625 478 584 505 933 559 032 609 810
D214A_02 Environment protection fees C P 4 655 10 892 8 632 5 382 5 807 6 089 6 137 6 338 7 055
D214A_03 Energy tax C E – – – – – – – – –
D214B Stamp taxes – – – – – – – – –
D214C Taxes on financial and capital transactions 10 062 14 504 17 289 20 613 23 449 26 405 32 239 35 915 48 610
D214C_01 Duties on conveyances, inheritance and gifts KS O 10 062 14 504 17 289 20 613 23 449 26 405 32 239 35 915 48 610
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 7 741
D214E_01 Cultural contribution C 786 1 584 2 345 3 795 4 168 4 606 5 299 6 667 7 741
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 49 140
D214F_01 Gambling tax C 6 761 9 248 12 202 14 627 17 789 29 089 34 573 39 892 49 140
D214G Taxes on insurance premiums – – – – – 1 640 2 017 2 426 2 970
D214G_01 Tax on collision insurance C – – – – – – – – –
D214G_02 Insurance tax C – – – – – – – – –
D214G_03 Fire protection contribution C – – – – – 1 640 2 017 2 426 2 970
D214H Other taxes on specific services 1 492 2 034 1 626 3 088 3 875 4 571 5 083 1 668 24
D214H_01 Contribution to tourism C 1 492 2 034 1 626 3 088 3 875 4 571 5 083 1 668 24
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 4 587 5 975 8 901 8 901 19 733 19 733 19 760 19 380 59 980
D214I_01 Local tax on company sales C – – – – – – – – –
D214I_02 Simplified corporation tax KS – – – – – – – – 42 950
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 17 030
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 6 461 8 114 8 630 8 208 9 209 11 048
D214L_01 Alcohol production duty C AT 1 490 2 543 2 631 2 244 3 306 3 848 3 143 3 504 5 723
D214L_02 Forestry fund tax C RS 2 060 2 195 3 183 3 368 3 200 2 989 3 660 4 341 3 859
D214L_03 Breeding contribution C 536 624 715 849 833 931 1 215 1 118 1 144
D214L_04 Fishing development contribution C RS 8 0 0 0 177 209 9 15 31
D214L_05 Tax for protection of wild animals C RS – – – – 598 653 181 231 291
D214L_06 Sugar duty C – – – – – – – – –
D214L_07 Financial transaction fee C – – – – – – – – –
D29 Other taxes on production 11 016 16 180 23 975 31 192 36 780 40 696 47 394 57 576 51 208
D29A Taxes on land, buildings or other structures – – – – – – – – –
D29A_01 Building tax KS RP – – – – – – – – –
D29A_02 Development land tax KS RP – – – – – – – – –
D29A_03 Tax on recreational homes KS RP – – – – – – – – –
D29A_04 Tax of public utility system KS RP – – – – – – – – –
D29B Taxes on the use of fixed assets 1 997 4 353 4 716 5 289 7 334 7 340 6 849 6 938 885
D29B_01 Tax on domestically registered vehicles (central) KS T 1 997 4 353 4 716 5 289 7 334 7 340 6 849 6 938 885
D29B_02 Tax on domestically registered vehicles (local) KS T – – – – – – – – –
D29B_03 Company car tax KS T – – – – – – – – –
D29B_04 Restructuring contribution in the sugar industry KS – – – – – – – – –
D29C Total wage bill and payroll taxes 2 747 3 695 9 771 8 645 13 080 15 529 18 402 21 388 23 058
D29C_01 Rehabilitation contribution LEYRS 310 513 691 1 022 1 859 2 199 2 502 2 836 3 315
D29C_02 Training levy LEYRS 2 437 3 182 9 080 7 623 11 221 13 330 15 900 18 552 19 743
D29C_03 Communal tax on enterprises LEYRS – – – – – – – – –
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 20 705
D29E_01 Licence fees KS – 700 184 535 845 650 1 098 1 464 1 804
D29E_02 Stamp duties KS 4 236 4 522 5 692 7 404 7 811 11 126 11 151 12 397 16 430
D29E_03 Extra capital taxes KS O – – – – – – – – –
D.29E_04 Protection Fund levies BEVA KS O – – 38 653 671 671 673 673 659
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 1 239
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 – – – 113 237 332 399 410 573
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. – – – 3 560 3 397 957 6 075 11 234 6 560
D29H_01 Pharmacy solidarity duty KS – – – – – – – – –
D29H_02 Nuclear contribution KS E – – – 3 560 3 397 957 6 075 11 234 6 560
D5 Current taxes on income wealth, etc. 394 759 532 496 624 417 716 485 867 592 1 025 569 1 221 851 1 372 936 1 352 996
D51 Taxes on income 388 955 525 737 615 029 705 938 856 018 1 009 748 1 205 947 1 355 424 1 332 041
D51M Taxes on individual or household income including holding gains 282 679 398 823 450 873 488 644 593 563 717 026 854 091 958 868 918 379
D51M_01 Personal income tax SPLIT1 282 679 398 823 450 873 488 644 593 563 717 026 854 091 958 868 918 379
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 106 276 126 914 164 156 217 294 262 455 292 722 351 856 396 556 413 662
D51O_01 Corporate income tax KIC 106 276 126 914 164 156 217 294 262 455 292 722 351 856 396 556 413 662
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 5 804 6 759 9 388 10 547 11 574 15 821 15 904 17 512 20 955
D59A Current taxes on capital – – – – – – – – –
D59A_01 Municipal tax (other) KS O – – – – – – – – –
D59B Poll taxes – – – – – – – – –
D59C Expenditure taxes – – – – – – – – –
D59D Payments by households for licences 5 804 6 759 9 388 10 547 11 574 15 821 15 904 17 512 20 955
D59D_01 Tax on domestically registered vehicles C T 404 994 2 132 1 109 1 633 1 660 1 712 1 734 44
D59D_02 Stamp duties KS 5 400 5 765 7 256 9 438 9 941 14 161 14 192 15 778 20 911
D59D_03 Other CG taxes conveid to LG C – – – – – – – – –
D59E Taxes on international transactions – – – – – – – – –
D59F Other current taxes n.e.c. – – – – – – – – –
D59F_01 Communal tax on households KS – – – – – – – – –
D59F_02 Tourism tax C – – – – – – – – –
D59F_03 Environmental pollution tax KS P – – – – – – – – –
D91 Capital taxes 1 847 2 185 2 912 3 826 3 946 4 380 5 528 6 471 8 233
D91A Taxes on capital transfers 1 273 1 400 1 826 2 208 2 500 2 730 3 334 4 428 4 273
D91A_01 Duties on conveyances, inheritance and gifts KS O 1 273 1 400 1 826 2 208 2 500 2 730 3 334 4 428 4 273
D91A_02 Luxory tax KS O – – – – – – – – –
D91B Capital levies 574 785 1 086 1 618 1 446 1 650 2 194 2 043 3 960
D91B_01 Land protection contribution KS RS 574 785 1 086 1 618 1 446 1 650 2 194 2 043 3 960
D91B_02 Municipal tax (property type) KS O – – – – – – – – –
D91C Other capital taxes n.e.c. – – – – – – – – –
ODA Total tax receipts 1 352 150 1 632 153 1 849 490 2 168 476 2 537 237 2 981 718 3 295 269 3 642 465 3 952 569
D61 Net social contributions 74 303 90 390 123 189 134 345 127 085 145 049 169 766 201 476 201 314
D611 Employers' actual social contributions 54 367 67 947 91 746 98 869 84 002 95 355 112 595 134 320 147 416
D611C Compulsory employers' actual social contributions 54 367 67 947 91 746 98 869 84 002 95 355 112 595 134 320 147 416
D611C_01 Social contribution tax LEYRS – – – – – – – – –
D611C_02 Employers' health contribution LEYRS – – – – – – – – –
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 – – – – – – – – –
D611C_07 Early retirement insurance contribution LEYRS – – – – – – – – –
D611C_08 Employers' pension contribution LEYRS – – – – – – – – –
D611C_09 Employers' non-pension contribution LEYRS 54 367 67 947 91 746 98 869 84 002 95 355 112 595 134 320 147 416
D611V Voluntary employers' actual social contributions – – – – – – – – –
D61SC Social insurance scheme service chargesd – – – – – – – – –
D6111 Employers' actual pension contributionsc – – – – – – – – –
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 – – – – – – – – –
D6112 Employers' actual non-pension contributionsc 54 367 67 947 91 746 98 869 84 002 95 355 112 595 134 320 147 416
D6112_01 Social contribution tax (non-pension part) LEYRS – – – – – – – – –
D6112_02 Employers' health contribution LEYRS – – – – – – – – –
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 – – – – – – – – –
D6112_06 Employers' non-pension contribution LEYRS 54 367 67 947 91 746 98 869 84 002 95 355 112 595 134 320 147 416
D612 Employers' imputed social contributions 1 468 1 770 2 472 2 972 5 749 6 120 5 600 6 284 8 320
D6121 Employers' imputed pension contributionsc – – – – – – – – –
D6122 Employers' imputed non-pension contributionsc 1 468 1 770 2 472 2 972 5 749 6 120 5 600 6 284 8 320
D6122_01 Imputed social contribution LEYRS 1 468 1 770 2 472 2 972 5 749 6 120 5 600 6 284 8 320
D613 Households' actual social contributions 18 468 20 673 28 971 32 504 37 334 43 574 51 571 60 872 45 578
D6131 Households' actual pension contributionsc – – – – – – – – –
D6131_01 Pension contribution (employers, self-employed, non-employed) LEYRS – – – – – – – – –
D6131_02 Voluntary pension contributions by self- and non-employed LNON – – – – – – – – –
D6132 Households' actual non-pension contributionsc 18 468 20 673 28 971 32 504 37 334 43 574 51 571 60 872 45 578
D6132_01 Non-pension contribution (employees, self-employed, non-employed) LEYRS 18 468 20 673 28 971 32 504 37 334 43 574 51 571 60 872 45 578
D6132_02 Health contribution (employees, self-employed, non-employed) LEYRS – – – – – – – – –
D6132_03 Health service contribution (self-employed, non-employed) LNON – – – – – – – – –
D6132_04 Voluntary non-pension contribution by self- and non-employed LNON – – – – – – – – –
D613C Compulsory households' actual social contributions 18 468 20 673 28 971 32 504 37 334 43 574 51 571 60 872 45 578
D613CE Compulsory employees' actual social contributions 18 468 20 673 28 971 32 504 37 334 43 574 51 571 60 872 45 578
D613CE_01 Employees' non-pension contribution LEES 18 468 20 673 28 971 32 504 37 334 43 574 51 571 60 872 45 578
D613CE_02 Employees' pension contribution LEES – – – – – – – – –
D613CE_03 Employees' health contribution LEES – – – – – – – – –
D613CS Compulsory actual social contributions by the self-employedc – – – – – – – – –
D613CS_01 Non-pension contribution by the self-employed KISE – – – – – – – – –
D613CS_02 Pension contribution by the self-employed KISE – – – – – – – – –
D613CS_03 Health contribution by the self-employed KISE – – – – – – – – –
D613CS_04 Health service contribution by the self-employed KISE – – – – – – – – –
D613CN Compulsory actual social contributions by the non-employedc – – – – – – – – –
D613CN_01 Health service contribution by the non-employed LNON – – – – – – – – –
D613CN_02 Health contribution by the non-employed LNON – – – – – – – – –
D613CN_03 Pension contribution on unemployment benefits LNON – – – – – – – – –
D613CN_04 Non-pension contribution on unemployment benefits LNON – – – – – – – – –
D613V Voluntary households' actual social contributions – – – – – – – – –
D613V_01 Voluntary social contributions by self- and non-employed LNON – – – – – – – – –
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 1 424 985 1 720 773 1 970 207 2 299 849 2 658 573 3 120 647 3 459 435 3 837 657 4 145 563
ODC Total receipts from taxes and net social contributions (including imputed social contributions)f 1 426 453 1 722 543 1 972 679 2 302 821 2 664 322 3 126 767 3 465 035 3 843 941 4 153 883
ODD Total receipts from taxes and compulsory social contributionsf 1 424 985 1 720 773 1 970 207 2 299 849 2 658 573 3 120 647 3 459 435 3 837 657 4 145 563
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