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 2012 2013 2014 2015 2016 2017 2018 2019
D2 Taxes on production and imports 4 623 991 4 897 195 5 288 820 5 660 760 5 647 107 6 075 212 6 803 911 7 441 734
D21 Taxes on products 4 272 766 4 417 698 4 773 000 5 102 771 5 121 395 5 484 456 6 144 480 6 648 084
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 1 645 160 1 724 143 1 761 838 1 793 231 1 821 557 1 857 890 2 014 943 2 121 327
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 69 149 64 708 81 879 93 389 113 564 129 831 147 562 168 708
D214C_01 Duties on conveyances, inheritance and gifts KS O 69 149 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 0 28 088 28 747 30 108 32 870 35 729 40 010 87 784
D214G_01 Tax on collision insurance C – – – – – – – –
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 435 768 211 861 194 780 180 094 173 267 167 314 164 759 159 820
D214I_01 Local tax on company sales C – – – – – – – –
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 – – – – – – – –
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 – – – – – – – –
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 – – – – – – – –
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 351 225 479 497 515 820 557 989 525 712 590 756 659 431 793 650
D29A Taxes on land, buildings or other structures – 54 939 55 021 55 906 55 032 55 042 54 254 54 509
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 54 509
D29B Taxes on the use of fixed assets 34 293 56 486 55 716 56 604 57 090 59 464 62 976 65 638
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 – – – – – – – –
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 143 566 196 854 211 528 231 438 261 692 327 389 399 070 484 803
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 – – – – – – – –
D29C_04 Tax on sales representative employees medical corporation LEYRS – – – – – – – –
D29C_05 Itemised tax of small taxpayers KISE – 31 241 43 107 55 409 71 330 100 972 127 779 161 207
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 163 997 154 392 171 961 181 845 113 681 115 638 103 654 102 727
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 15 650 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 7 255 16 715 20 033 23 040 30 823 24 897 32 036 77 830
D29F_01 Environmental pollution tax C P 7 255 6 154 5 471 5 561 5 069 5 067 5 625 5 607
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. 1 900 734 1 944 022 2 156 462 2 338 540 2 577 039 2 762 427 2 812 693 3 100 302
D51 Taxes on income 1 880 816 1 905 389 2 120 188 2 299 697 2 538 085 2 725 587 2 773 438 3 059 375
D51M Taxes on individual or household income including holding gains 1 513 118 1 501 176 1 597 988 1 698 410 1 720 679 1 951 837 2 201 541 2 445 549
D51M_01 Personal income tax SPLIT1 1 513 118 1 501 176 1 597 988 1 698 410 1 720 679 1 951 837 2 201 541 2 445 549
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. 5 610 54 060 34 959 41 608 46 218 53 124 59 657 51 555
D51E_01 Payment of the overflow of medicinal subsidy KS – – – – – – – –
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 – – – – – – – –
D59 Other current taxes 19 918 38 633 36 274 38 843 38 954 36 840 39 255 40 927
D59A Current taxes on capital – – – – – – – –
D59A_01 Municipal tax (other) KS O – – – – – – – –
D59B Poll taxes – – – – – – – –
D59C Expenditure taxes – – – – – – – –
D59D Payments by households for licences 19 918 38 633 36 274 38 843 38 954 36 840 39 255 40 927
D59D_01 Tax on domestically registered vehicles C T – 17 679 18 233 18 885 18 864 19 708 20 595 21 659
D59D_02 Stamp duties KS 19 918 20 954 18 041 19 958 20 090 17 132 18 660 19 268
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 6 751 7 188 9 536 10 982 13 728 18 163 16 074 19 760
D91A Taxes on capital transfers 4 895 5 307 6 179 7 373 8 278 9 393 8 519 11 429
D91A_01 Duties on conveyances, inheritance and gifts KS O 4 895 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 3 357 3 609 5 450 8 770 7 555 8 331
D91B_01 Land protection contribution KS RS 1 856 1 881 3 357 3 609 5 450 8 770 7 555 8 331
D91B_02 Municipal tax (property type) KS O – – – – – – – –
D91C Other capital taxes n.e.c. – – – – – – – –
ODA Total tax receipts 6 531 476 6 848 405 7 454 818 8 010 282 8 237 874 8 855 802 9 632 678 10 561 796
D61 Net social contributions 206 392 146 399 178 208 174 533 255 866 367 871 217 627 304 036
D611 Employers' actual social contributions 60 571 – 19 988 3 176 89 118 176 221 1 352 65 997
D611C Compulsory employers' actual social contributions 60 571 – 19 988 3 176 89 118 176 221 1 352 65 997
D611C_01 Social contribution tax LEYRS 60 571 – – – 88 024 175 018 – 64 562
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 1 419
D611C_06 Employers' contributing sick leave LEYRS – – – – – – – –
D611C_07 Early retirement insurance contribution LEYRS – – 19 123 2 204 43 8 31 16
D611C_08 Employers' pension contribution LEYRS – – – – – – – –
D611C_09 Employers' non-pension contribution LEYRS – – – – – – – –
D611V Voluntary employers' actual social contributions – – – – – – – –
D61SC Social insurance scheme service chargesd – – – – – – – –
D6111 Employers' actual pension contributionsc – – 19 123 2 204 43 8 31 16
D6111_01 Social contribution tax (pension part) LEYRS – – – – – – – –
D6111_02 Early retirement insurance contribution LEYRS – – 19 123 2 204 43 8 31 16
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 60 571 – 865 972 89 075 176 213 1 321 65 981
D6112_01 Social contribution tax (non-pension part) LEYRS 60 571 – – – 88 024 175 018 – 64 562
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 1 419
D6112_05 Employers' contributing sick leave LEYRS – – – – – – – –
D6112_06 Employers' non-pension contribution LEYRS – – – – – – – –
D612 Employers' imputed social contributions 17 686 19 999 22 599 26 489 11 426 14 677 17 964 17 126
D6121 Employers' imputed pension contributionsc – – – – – – – –
D6122 Employers' imputed non-pension contributionsc 17 686 19 999 22 599 26 489 11 426 14 677 17 964 17 126
D6122_01 Imputed social contribution LEYRS 17 686 19 999 22 599 26 489 11 426 14 677 17 964 17 126
D613 Households' actual social contributions 128 135 126 400 135 621 144 868 155 322 176 973 198 311 220 913
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 128 135 126 400 135 621 144 868 155 322 176 973 198 311 220 913
D6132_01 Non-pension contribution (employees, self-employed, non-employed) LEYRS 128 135 126 400 135 621 144 868 155 322 176 973 198 311 220 913
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 128 135 126 400 135 621 144 868 155 322 176 973 198 311 220 913
D613CE Compulsory employees' actual social contributions 128 135 126 400 133 498 142 585 153 067 174 723 196 071 218 413
D613CE_01 Employees' non-pension contribution LEES 128 135 126 400 133 498 142 585 153 067 174 723 196 071 218 413
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 2 500
D613CS_01 Non-pension contribution by the self-employed KISE – – 2 123 2 283 2 255 2 250 2 240 2 500
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 6 720 182 6 974 805 7 610 427 8 158 326 8 482 314 9 208 996 9 832 341 10 848 706
ODC Total receipts from taxes and net social contributions (including imputed social contributions)f 6 737 868 6 994 804 7 633 026 8 184 815 8 493 740 9 223 673 9 850 305 10 865 832
ODD Total receipts from taxes and compulsory social contributionsf 6 720 182 6 974 805 7 610 427 8 158 326 8 482 314 9 208 996 9 832 341 10 848 706
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