3.1.17.3. NTL – Detailed list of taxes and social contributions according to national classification – Central 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 2011 2012 2013 2014 2015 2016 2017 2018
D2 Taxes on production and imports 4 240 119 4 641 743 4 916 524 5 308 553 5 672 898 5 661 009 6 089 685 6 819 241
D21 Taxes on products 3 929 572 4 292 095 4 437 027 4 794 294 5 124 065 5 142 691 5 507 255 6 167 279
D211 Value added type taxes (VAT) 2 379 253 2 627 571 2 693 555 3 011 162 3 309 540 3 299 840 3 626 566 4 129 537
D211_01 Value added tax C 2 379 253 2 627 571 2 693 555 3 011 162 3 309 540 3 299 840 3 626 566 4 129 537
D212 Taxes and duties on imports excluding VAT 2 173 35
D2121 Import duties
D2121_01 Import duty C
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 1 548 146 1 664 489 1 743 472 1 783 132 1 814 525 1 842 851 1 880 689 2 037 742
D214A Excise duties and consumption taxes 908 812 994 776 963 301 995 543 1 077 465 1 111 633 1 113 593 1 223 998
D214A_01 Budget excises (central budget) C 875 296 923 617 899 938 932 648 994 143 1 022 240 1 016 958 1 146 974
D214A_02 Environment protection fees C P 16 195 54 996 46 711 48 094 65 534 70 894 77 792 77 024
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 39 172 69 149 64 708 81 879 93 389 113 564 129 831 147 562
D214C_01 Duties on conveyances, inheritance and gifts KS O 39 172 69 149 64 708 81 879 93 389 113 564 129 831 147 562
D214D Car registration taxes 34 479 13 671 15 608 18 810 21 410 23 647 25 021 25 353
D214D_01 Motor vehicle registration duty C T 34 479 13 671 15 608 18 810 21 410 23 647 25 021 25 353
D214E Taxes on entertainment 136 207 105 4 228 5 802 13 182 4 823 14 055
D214E_01 Cultural contribution C 136 159
D214E_02 Cultural tax C 48 105 146 127 172 93 152
D214E_03 Advertising tax C 4 082 5 675 13 010 4 730 13 903
D214F Taxes on lotteries, gambling and betting 64 088 61 452 41 316 45 830 44 972 33 126 38 066 39 265
D214F_01 Gambling tax C 64 088 61 452 41 316 45 830 44 972 33 126 38 066 39 265
D214G Taxes on insurance premiums 3 416 0 28 088 28 747 30 108 32 870 35 729 40 010
D214G_01 Tax on collision insurance C
D214G_02 Insurance tax C 27 078 28 713 30 088 32 851 35 691 40 019
D214G_03 Fire protection contribution C 3 416 0 1 010 34 20 19 38 -9
D214H Other taxes on specific services 18 322 346 136 340 172 271 255 263 504 281 982 323 832
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
D214H_03 Waste disposal contribution C P 6 639 9 796 11 123 8 742 12 036 14 648
D214H_04 Tourism development contribution C 21 088
D214H_05 Financial transaction fee C 289 321 274 535 205 616 201 600 216 337 234 364
D214I General sales or turnover taxes 447 939 435 768 211 861 194 780 180 094 173 267 167 314 164 759
D214I_01 Local tax on company sales C
D214I_02 Simplified corporation tax KS 172 273 146 531 110 021 96 829 89 406 81 138 63 641 54 117
D214I_03 Innovation tax KS 25 495 53 796 61 971 68 903 65 780 65 597 67 642 73 858
D214I_04 Tax on public financed medical products KS
D214I_05 Surtaxes payable by certain economic sectors KS 171 943 165 645 9 815 1 112 669
D214I_06 Surtaxes payable by insurance companies KS 34 630 33 964 1 217 1 293 1 390 1 088 1 125 243
D214I_07 Public health product tax C 4 643
D214I_08 Hydrocarbons stockholding fee C E 38 955 35 832 28 837 27 755 20 753 22 736 30 962 32 846
D214I_09 Surtaxes payable by distributors and investments funds KS 2 765 2 708 2 832 3 026
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. 50 104 71 144 72 349 73 143 90 030 78 058 84 330 58 908
D214L_01 Alcohol production duty C AT 180 183 196 444 8 007 2 249 6 803 8 078
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 22 798
D214L_06 Tax for protection of wild animals C RS
D214L_07 Sugar duty C
D214L_08 Financial transaction fee C 26 760 51 313 52 824 51 074 60 729 54 515 54 729 28 032
D29 Other taxes on production 310 547 349 648 479 497 514 259 548 833 518 318 582 430 651 962
D29A Taxes on land, buildings or other structures 54 939 55 021 55 906 55 032 55 042 54 254
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 54 939 55 021 55 906 55 032 55 042 54 254
D29B Taxes on the use of fixed assets 25 276 34 293 56 486 55 716 56 604 57 090 59 464 62 976
D29B_01 Tax on domestically registered vehicles (central) KS T 37 0 23 551 24 177 25 034 25 005 26 125 27 300
D29B_02 Tax on domestically registered vehicles (local) KS T
D29B_03 Company car tax KS T 25 239 34 293 32 935 31 539 31 570 32 085 33 339 35 676
D29B_04 Restructuring contribution in the sugar industry KS
D29C Total wage bill and payroll taxes 116 074 143 566 196 854 211 528 231 438 261 692 327 389 399 042
D29C_01 Rehabilitation contribution LEYRS 66 427 63 409 64 400 66 166 67 460 70 496 80 661 92 654
D29C_02 Training levy LEYRS 49 647 80 157 89 348 89 804 96 427 106 109 121 479 133 590
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 31 241 43 107 55 409 71 330 100 972 127 779
D29C_06 Tax of small enterprises LEYRS 11 865 12 451 12 142 13 757 24 277 45 019
D29D Taxes on international transactions
D29E Business and professional licences 162 748 163 997 154 392 171 961 181 845 113 681 115 638 103 654
D29E_01 Licence fees KS 1 731 1 007 1 065 1 197 4 290 4 262 4 394 4 633
D29E_02 Stamp duties KS 13 665 15 650 16 463 16 126 15 694 15 785 17 292 16 294
D29E_03 Extra capital taxes KS O 139 222 138 581 128 560 138 141 135 661 59 938 51 594 42 591
D.29E_04 Protection Fund levies BEVA KS O 1 138 986 1 000 1 071 2 600 9 343 10 221 7 545
D.29E_05 Protection Fund levies OBA KS O 6 975 7 773 7 299 12 134 14 391 14 750 15 613 15 347
D.29E_06 Protection Fund levies SZA KS O 1 987 7 290 7 397 8 712 10 553
D.29E_07 Protection Fund levies SZHTKA KS O 5 249 923 1 133 1 023 1 159
D.29E_08 Protection Fund levies KA KS O 5 573 4 285
D.29E_09 Concession fees (tobacco shops) KS 1 056 996 1 073 1 216 1 247
D.29E_10 Protection Fund levies KS 17
D29F Taxes on pollution 6 261 7 255 16 715 20 033 23 040 30 823 24 897 32 036
D29F_01 Environmental pollution tax C P 6 261 7 255 6 154 5 471 5 561 5 069 5 067 5 625
D29F_02 Sale of emission allowances C E 10 561 14 562 17 479 25 754 19 830 26 411
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. 1 723 469 1 900 734 1 944 022 2 156 462 2 338 540 2 577 039 2 762 427 2 812 693
D51 Taxes on income 1 706 077 1 880 816 1 905 389 2 120 188 2 299 697 2 538 085 2 725 587 2 773 438
D51M Taxes on individual or household income including holding gains 1 367 750 1 513 118 1 501 176 1 597 988 1 698 410 1 720 679 1 951 837 2 201 541
D51M_01 Personal income tax SPLIT1 1 367 750 1 513 118 1 501 176 1 597 988 1 698 410 1 720 679 1 951 837 2 201 541
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 321 441 362 088 350 153 487 241 559 679 771 188 720 626 512 240
D51O_01 Corporate income tax KIC 316 620 342 305 322 467 457 538 539 777 756 652 710 069 506 674
D51O_02 Surcharge of corporates KIC -16 100
D51O_03 Extra tax on financial institutions KIC 11 532 10 040 10 178 9 121 9 780 9 464 8 663 7 439
D51O_04 Extra tax on financial credit institutions KIC 9 389 9 743 17 508 20 582 10 122 5 072 1 894 -1 873
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. 16 886 5 610 54 060 34 959 41 608 46 218 53 124 59 657
D51E_01 Payment of the overflow of medicinal subsidy KS
D51E_02 Income tax on energy suppliers KIC 16 886 5 610 54 060 34 959 41 608 46 218 53 124 59 657
D51E_03 Municipal tax (income type) KS O
D59 Other current taxes 17 392 19 918 38 633 36 274 38 843 38 954 36 840 39 255
D59A Current taxes on capital
D59A_01 Municipal tax (other) KS O
D59B Poll taxes
D59C Expenditure taxes
D59D Payments by households for licences 17 392 19 918 38 633 36 274 38 843 38 954 36 840 39 255
D59D_01 Tax on domestically registered vehicles C T 17 679 18 233 18 885 18 864 19 708 20 595
D59D_02 Stamp duties KS 17 392 19 918 20 954 18 041 19 958 20 090 17 132 18 660
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 4 657 6 751 7 188 9 536 10 982 13 728 18 163 16 074
D91A Taxes on capital transfers 3 695 4 895 5 307 6 179 7 373 8 278 9 393 8 519
D91A_01 Duties on conveyances, inheritance and gifts KS O 3 695 4 895 5 307 6 179 7 373 8 278 9 393 8 519
D91A_02 Luxory tax KS O
D91B Capital levies 962 1 856 1 881 3 357 3 609 5 450 8 770 7 555
D91B_01 Land protection contribution KS RS 962 1 856 1 881 3 357 3 609 5 450 8 770 7 555
D91B_02 Municipal tax (property type) KS O
D91C Other capital taxes n.e.c.
ODA Total tax receipts 5 968 245 6 549 228 6 867 734 7 474 551 8 022 420 8 251 776 8 870 275 9 648 008
D61 Net social contributions 206 377 206 392 146 399 178 208 174 533 255 866 367 871 217 482
D611 Employers' actual social contributions 75 100 60 571 19 988 3 176 89 118 176 221 1 352
D611C Compulsory employers' actual social contributions 75 100 60 571 19 988 3 176 89 118 176 221 1 352
D611C_01 Social contribution tax LEYRS 60 571 88 024 175 018
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 865 972 1 051 1 195 1 321
D611C_06 Employers' contributing sick leave LEYRS
D611C_07 Early retirement insurance contribution LEYRS 19 123 2 204 43 8 31
D611C_08 Employers' pension contribution LEYRS
D611C_09 Employers' non-pension contribution LEYRS 75 100
D611V Voluntary employers' actual social contributions
D61SC Social insurance scheme service chargesd
D6111 Employers' actual pension contributionsc 19 123 2 204 43 8 31
D6111_01 Social contribution tax (pension part) LEYRS
D6111_02 Early retirement insurance contribution LEYRS 19 123 2 204 43 8 31
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 75 100 60 571 865 972 89 075 176 213 1 321
D6112_01 Social contribution tax (non-pension part) LEYRS 60 571 88 024 175 018
D6112_02 Employers' health contribution LEYRS
D6112_03 Employers' health service contribution LEYRS
D6112_04 Social contributions after simplifed employment (non-pension part) LEYRS 865 972 1 051 1 195 1 321
D6112_05 Employers' contributing sick leave LEYRS
D6112_06 Employers' non-pension contribution LEYRS 75 100
D612 Employers' imputed social contributions 18 628 17 686 19 999 22 599 26 489 11 426 14 677 17 819
D6121 Employers' imputed pension contributionsc
D6122 Employers' imputed non-pension contributionsc 18 628 17 686 19 999 22 599 26 489 11 426 14 677 17 819
D6122_01 Imputed social contribution LEYRS 18 628 17 686 19 999 22 599 26 489 11 426 14 677 17 819
D613 Households' actual social contributions 112 649 128 135 126 400 135 621 144 868 155 322 176 973 198 311
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 112 649 128 135 126 400 135 621 144 868 155 322 176 973 198 311
D6132_01 Non-pension contribution (employees, self-employed, non-employed) LEYRS 112 649 128 135 126 400 135 621 144 868 155 322 176 973 198 311
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 112 649 128 135 126 400 135 621 144 868 155 322 176 973 198 311
D613CE Compulsory employees' actual social contributions 112 649 128 135 126 400 133 498 142 585 153 067 174 723 196 071
D613CE_01 Employees' non-pension contribution LEES 112 649 128 135 126 400 133 498 142 585 153 067 174 723 196 071
D613CE_02 Employees' pension contribution LEES
D613CE_03 Employees' health contribution LEES
D613CS Compulsory actual social contributions by the self-employedc 2 123 2 283 2 255 2 250 2 240
D613CS_01 Non-pension contribution by the self-employed KISE 2 123 2 283 2 255 2 250 2 240
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 6 155 994 6 737 934 6 994 134 7 630 160 8 170 464 8 496 216 9 223 469 9 847 671
ODC Total receipts from taxes and net social contributions (including imputed social contributions)f 6 174 622 6 755 620 7 014 133 7 652 759 8 196 953 8 507 642 9 238 146 9 865 490
ODD Total receipts from taxes and compulsory social contributionsf 6 155 994 6 737 934 6 994 134 7 630 160 8 170 464 8 496 216 9 223 469 9 847 671
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