3.1.17.5. NTL – Detailed list of taxes and social contributions according to national classification – Social Security Funds (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 52 287 99 375 92 446 96 304 113 388 114 071 130 772
D21 Taxes on products 40 055 86 576 82 899 86 555 103 105 105 440 118 015
D211 Value added type taxes (VAT)
D211_01 Value added tax C
D212 Taxes and duties on imports excluding VAT
D2121 Import duties
D2121_01 Import duty C
D2122 Taxes on imports, excluding VAT and import duties
D2122A Levies on imported agricultural products
D2122B Monetary compensatory amounts on imports
D2122C Excise duties
D2122C_01 Budget excises on imported products C
D2122C_02 Environment protection fees on imported products C P
D2122D General sales taxes
D2122E Taxes on specific services
D2122F Profits of import monopolies
D214 Taxes on products, except VAT and import taxes 40 055 86 576 82 899 86 555 103 105 105 440 118 015
D214A Excise duties and consumption taxes
D214A_01 Budget excises (central budget) C
D214A_02 Environment protection fees C P
D214A_03 Energy tax C E
D214B Stamp taxes
D214C Taxes on financial and capital transactions
D214C_01 Duties on conveyances, inheritance and gifts KS O
D214D Car registration taxes
D214D_01 Motor vehicle registration duty C T
D214E Taxes on entertainment
D214E_01 Cultural contribution C
D214E_02 Cultural tax C
D214E_03 Advertising tax
D214F Taxes on lotteries, gambling and betting
D214F_01 Gambling tax C
D214G Taxes on insurance premiums 25 927 23 313 23 902 27 694 32 876 37 904
D214G_01 Tax on collision insurance C 25 927 23 313 23 902 27 694 32 876 37 904
D214G_02 Insurance tax C
D214H Other taxes on specific services
D214H_01 Contribution to tourism C
D214H_02 Telephone tax C
D214H_03 Waste disposal contribution C P
D214I General sales or turnover taxes 40 055 60 649 59 586 62 653 75 411 72 564 80 111
D214I_01 Local tax on company sales C
D214I_02 Simplified corporation tax KS
D214I_03 Innovation tax KS
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
D214I_06 Surtaxes payable by insurance companies KS
D214I_07 Public health product tax C 19 208 19 090 20 390 29 882 28 983 34 171
D214I_08 Hydrocarbons stockholding fee C E
D214J Profits of fiscal monopolies
D214K Export duties and monetary comp. amounts on exports
D214L Other taxes on products n.e.c.
D214L_01 Alcohol production duty C AT
D214L_02 Forestry fund tax C RS
D214L_03 Breeding contribution C
D214L_04 Fishing development contribution C RS
D214L_05 Nuclear contribution KS E
D214L_06 Tax for protection of wild animals C RS
D214L_07 Sugar duty C
D214L_08 Financial transaction fee C
D29 Other taxes on production 12 232 12 799 9 547 9 749 10 283 8 631 12 757
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
D29B_01 Tax on domestically registered vehicles (central) KS T
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 12 232 12 799 9 547 9 749 10 283 8 631 12 757
D29C_01 Rehabilitation contribution LEYRS
D29C_02 Training levy LEYRS
D29C_03 Communal tax on enterprises LEYRS
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
D29D Taxes on international transactions
D29E Business and professional licences
D29E_01 Licence fees KS
D29E_02 Stamp duties KS
D29E_03 Extra capital taxes KS O
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
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.
D29H_01 Pharmacy solidarity duty KS
D5 Current taxes on income wealth, etc. 20 40 18 4 2 12
D51 Taxes on income 20 40 18 4 2 12
D51M Taxes on individual or household income including holding gains
D51M_01 Personal income tax SPLIT1
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
D51O_01 Corporate income tax KIC
D51O_02 Surcharge of corporates KIC
D51O_03 Extra tax on financial institutions KIC
D51O_04 Extra tax on financial credit institutions KIC
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. 20 40 18 4 2 12
D51E_01 Payment of the overflow of medicinal subsidy KS 20 40 18 4 2 12
D51E_02 Income tax on energy suppliers KIC
D51E_03 Municipal tax (income type) KS O
D59 Other current taxes
D59A Current taxes on capital
D59A_01 Municipal tax (other) KS O
D59B Poll taxes
D59C Expenditure taxes
D59D Payments by households for licences
D59D_01 Tax on domestically registered vehicles C T
D59D_02 Stamp duties KS
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
D91A Taxes on capital transfers
D91A_01 Duties on conveyances, inheritance and gifts KS O
D91A_02 Luxory tax KS O
D91B Capital levies
D91B_01 Land protection contribution KS RS
D91B_02 Municipal tax (property type) KS O
D91C Other capital taxes n.e.c.
ODA Total tax receipts 52 307 99 415 92 464 96 308 113 390 114 083 130 772
D61 Net social contributions 3 475 312 3 524 652 3 759 440 4 024 043 4 313 354 4 560 382 4 528 249
D611 Employers' actual social contributions 2 125 313 2 090 023 2 235 573 2 424 235 2 606 704 2 725 788 2 451 173
D611C Compulsory employers' actual social contributions 2 125 313 2 090 023 2 235 573 2 424 235 2 606 704 2 725 788 2 451 173
D611C_01 Employers' compulsory social contribution LEYRS 2 125 313 328 377
D611C_02 Employers' contribution LEYRS
D611C_03 Social contribution tax LEYRS 1 761 646 2 235 573 2 424 235 2 606 704 2 725 788 2 451 173
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 54 42 40 45 77 72 67
D6121 Employers' imputed pension contributionsc
D6122 Employers' imputed non-pension contributionsc 54 42 40 45 77 72 67
D6122_01 Imputed social contribution LEYRS 54 42 40 45 77 72 67
D613 Households' actual social contributions 1 349 945 1 434 587 1 523 827 1 599 763 1 706 573 1 834 522 2 077 009
D6131 Households' actual pension contributionsc .. .. .. .. .. .. ..
D6132 Households' actual non-pension contributionsc .. .. .. .. .. .. ..
D613C Compulsory households' actual social contributions 1 348 269 1 432 997 1 522 324 1 598 428 1 705 344 1 833 287 2 075 846
D613CE Compulsory employees' actual social contributions 1 177 233 1 310 465 1 426 632 1 524 879 1 626 290 1 746 435 1 992 717
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
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 3 527 565 3 624 025 3 851 864 4 120 306 4 426 667 4 674 393 4 658 954
ODC Total receipts from taxes and net social contributions (including imputed social contributions)f 3 527 619 3 624 067 3 851 904 4 120 351 4 426 744 4 674 465 4 659 021
ODD Total receipts from taxes and compulsory social contributionsf 3 525 889 3 622 435 3 850 361 4 118 971 4 425 438 4 673 158 4 657 791
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