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 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
D2 Taxes on production and imports 30,467 34,862 39,882 37,535 52,287 99,375 92,446 96,304 113,928 114,071 130,772 144,317 121,534 120,282
D21 Taxes on products 20,258 30,322 31,663 28,104 40,055 86,576 82,899 86,555 103,645 105,440 118,015 133,204 111,355 110,739
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 20,258 30,322 31,663 28,104 40,055 86,576 82,899 86,555 103,645 105,440 118,015 133,204 111,355 110,739
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 C
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 43,801 5,125 -10
D214G_01 Tax on collision insurance C 25,927 23,313 23,902 27,694 32,876 37,904 43,801 5,125 -10
D214G_02 Insurance tax C
D214G_03 Fire protection contribution 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
D214H_04 Tourism development contribution C
D214H_05 Financial transaction fee C
D214I General sales or turnover taxes 20,258 30,322 31,663 28,104 40,055 60,649 59,586 62,653 75,951 72,564 80,111 89,403 106,230 110,749
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 20,258 30,322 31,663 28,104 40,055 41,441 40,496 42,263 45,529 43,581 45,940 48,676 51,318 53,064
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 40,727 54,912 57,685
D214I_08 Hydrocarbons stockholding fee C E
D214I_09 Surtaxes payable by distributors and investments funds KS
D214I_10 Health contribution by tobacco companies C AT 540
D214I_11 Special tax on retailers KS
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 Tax for protection of wild animals C RS
D214L_06 Sugar duty C
D214L_07 Financial transaction fee C
D29 Other taxes on production 10,209 4,540 8,219 9,431 12,232 12,799 9,547 9,749 10,283 8,631 12,757 11,113 10,179 9,543
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
D29B_05 Tax on vehicles (overweight fee) KS T
D29C Total wage bill and payroll taxes 10,209 4,540 8,219 9,431 12,232 12,799 9,547 9,749 10,283 8,631 12,757 11,113 10,179 9,543
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 10,209 4,540 8,219 9,431 12,232 12,799 9,547 9,749 10,283 8,631 12,757 11,113 10,179 9,543
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
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
D.29E_10 Protection Fund levies KS
D.29E_11 Special tax on credit institutions due to pandemic KS O
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
D29H_02 Nuclear contribution KS E
D5 Current taxes on income wealth, etc. 200 41 0 71 20 40 18 4 2 12 0 0 5 1
D51 Taxes on income 200 41 0 71 20 40 18 4 2 12 0 0 5 1
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
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. 200 41 0 71 20 40 18 4 2 12 0 0 5 1
D51E_01 Payment of the overflow of medicinal subsidy KS 200 41 0 71 20 40 18 4 2 12 0 0 5 1
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 30,667 34,903 39,882 37,606 52,307 99,415 92,464 96,308 113,930 114,083 130,772 144,317 121,539 120,283
D61 Net social contributions 774,655 880,773 1,098,204 1,288,861 1,388,553 1,600,093 1,797,317 2,007,340 2,175,806 2,333,384 2,525,791 2,707,983 3,137,295 3,320,032 3,117,313 3,040,351 3,475,312 3,752,104 3,913,807 4,159,802 4,453,088 4,714,491 4,646,455 5,029,003 5,274,443 5,137,480
D611 Employers' actual social contributions 625,625 716,477 899,252 1,060,180 1,116,522 1,302,174 1,435,949 1,593,673 1,697,639 1,794,878 1,964,996 2,059,999 2,242,524 2,381,961 2,211,486 1,999,485 2,111,020 2,289,791 2,383,945 2,570,561 2,759,831 2,898,306 2,588,221 2,727,662 2,756,522 2,520,591
D611C Compulsory employers' actual social contributions 625,625 716,477 899,252 1,060,180 1,116,522 1,302,174 1,435,949 1,593,673 1,697,639 1,794,878 1,964,996 2,059,999 2,242,524 2,381,961 2,211,486 1,999,485 2,111,020 2,289,791 2,383,945 2,570,561 2,759,831 2,898,306 2,588,221 2,727,662 2,756,522 2,520,591
D611C_01 Social contribution tax LEYRS 2,154,498 2,238,460 2,420,340 2,594,723 2,709,229 2,403,017 2,533,614 2,683,415 2,454,411
D611C_02 Employers' health contribution LEYRS 126 113 50,002 91,931 150,155 167,225 181,162 199,879 160,500 159,882 160,281 98,734 107,620 114,421 106,005 30,341 39,991 81,160 103,091 114,433 127,279 146,154 136,928 138,708 11,991 291
D611C_03 Employers' health service contribution LEYRS 3,815 3,934 4,071 4,122 4,252 4,252 4,252
D611C_04 Pension contribution on service charge LEYRS 8 239 39 46 .. .. .. .. .. 499 705 889 1,169 1,696 1,881 1,954
D611C_05 Social contributions after simplified employment LEYRS 5,953 7,234 9,508 12,770 13,424 14,494 16,527 18,210 19,511 18,958
D611C_06 Employers' contributing sick leave LEYRS 3,530 7,659 9,499 12,348 14,115 14,721 18,119 21,450 22,433 23,310 23,043 23,368 24,894 24,808 18,833 15,802 13,901 14,629 18,704 19,766 23,469 26,458 31,182 35,472 40,725
D611C_07 Early retirement insurance contribution LEYRS 3,457 7,224 14,095 17,440 18,139 18,257
D611C_08 Employers' pension contribution LEYRS 348,590 407,606 466,438 588,509 619,232 747,370 809,104 865,546 949,606 1,008,653 1,111,408 1,209,777 1,515,757 1,840,353 1,770,594 1,786,769 1,876,463
D611C_09 Employers' non-pension contribution LEYRS 276,909 305,228 375,153 370,241 334,787 373,464 430,962 510,129 566,083 603,910 669,989 728,206 595,740 398,790 302,855 149,447 155,371 14,859
D611V Voluntary employers' actual social contributions
D61SC Social insurance scheme service chargesd
D6111 Employers' actual pension contributionsc 348,590 407,606 466,438 588,509 619,232 747,370 809,104 865,546 949,606 1,008,653 1,111,416 1,210,016 1,515,796 1,843,856 1,777,818 1,800,864 1,899,770 2,023,388 2,263,105 2,320,512 2,219,708 2,152,412 1,893,801 2,016,648 1,961,423 1,781,240
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 1,940,324 1,760,613
D6111_02 Early retirement insurance contribution LEYRS 3,457 7,224 14,095 17,440 18,139 18,257
D6111_03 Pension contribution on service charge LEYRS 8 239 39 46 .. .. .. .. .. 499 705 889 1,169 1,696 1,881 1,954
D6111_04 Social contributions after simplified employment (pension part) LEYRS 5,867 7,125 9,366 12,578 13,222 14,276 16,279 17,936 19,218 18,673
D6111_05 Employers' pension contribution LEYRS 348,590 407,606 466,438 588,509 619,232 747,370 809,104 865,546 949,606 1,008,653 1,111,408 1,209,777 1,515,757 1,840,353 1,770,594 1,786,769 1,876,463
D6112 Employers' actual non-pension contributionsc 277,035 308,871 432,814 471,671 497,290 554,804 626,845 728,127 748,033 786,225 853,580 849,983 726,728 538,105 433,668 198,621 211,250 266,403 120,840 250,049 540,123 745,894 694,420 711,014 795,098 739,351
D6112_01 Social contribution tax (non-pension part) LEYRS 156,374 2,978 112,905 388,942 571,982 526,664 536,598 743,091 693,798
D6112_02 Employers' health contribution LEYRS 126 113 50,002 91,931 150,155 167,225 181,162 199,879 160,500 159,882 160,281 98,734 107,620 114,421 106,005 30,341 39,991 81,160 103,091 114,433 127,279 146,154 136,928 138,708 11,991 291
D6112_03 Employers' health service contribution LEYRS 3,815 3,934 4,071 4,122 4,252 4,252 4,252
D6112_04 Social contributions after simplifed employment (non-pension part) LEYRS 86 109 142 192 202 218 248 274 292 285
D6112_05 Employers' contributing sick leave LEYRS 3,530 7,659 9,499 12,348 14,115 14,721 18,119 21,450 22,433 23,310 23,043 23,368 24,894 24,808 18,833 15,802 13,901 14,629 18,704 19,766 23,469 26,458 31,182 35,472 40,725
D6112_06 Employers' non-pension contribution LEYRS 276,909 305,228 375,153 370,241 334,787 373,464 430,962 510,129 566,083 603,910 669,989 728,206 595,740 398,790 302,855 149,447 155,371 14,859
D612 Employers' imputed social contributions 86 120 161 153 175 93 166 82 204 193 197 177 138 149 147 132 54 42 40 45 77 72 67 21 35 25
D6121 Employers' imputed pension contributionsc
D6122 Employers' imputed non-pension contributionsc 86 120 161 153 175 93 166 82 204 193 197 177 138 149 147 132 54 42 40 45 77 72 67 21 35 25
D6122_01 Imputed social contribution LEYRS 86 120 161 153 175 93 166 82 204 193 197 177 138 149 147 132 54 42 40 45 77 72 67 21 35 25
D613 Households' actual social contributions 148,944 164,176 198,791 228,528 271,856 297,826 361,202 413,585 477,963 538,313 560,598 647,807 894,633 937,922 905,680 1,040,734 1,364,238 1,462,271 1,529,822 1,589,196 1,693,180 1,816,113 2,058,167 2,301,320 2,517,886 2,616,864
D6131 Households' actual pension contributionsc 87,796 98,307 121,216 151,566 175,801 189,532 220,261 251,019 296,656 299,485 306,727 328,309 372,093 455,717 449,301 538,912 869,865 853,410 876,580 909,892 970,219 1,042,993 1,190,567 1,336,665 1,482,560 1,540,205
D6131_01 Pension contribution (employers, self-employed, non-employed) LEYRS 87,796 98,307 121,216 150,773 175,142 188,769 219,197 249,761 295,251 297,948 305,046 326,455 370,481 454,151 447,890 537,556 868,438 852,090 875,376 908,832 969,369 1,042,109 1,189,711 1,335,868 1,481,874 1,539,524
D6131_02 Voluntary pension contributions by self- and non-employed LNON 793 659 763 1,064 1,258 1,405 1,537 1,681 1,854 1,612 1,566 1,411 1,356 1,427 1,320 1,204 1,060 850 884 856 797 686 681
D6132 Households' actual non-pension contributionsc 61,148 65,869 77,575 76,962 96,055 108,294 140,941 162,566 181,307 238,828 253,871 319,498 522,540 482,205 456,379 501,822 494,373 608,861 653,242 679,304 722,961 773,120 867,600 964,655 1,035,326 1,076,659
D6132_01 Non-pension contribution (employees, self-employed, non-employed) LEYRS 59,311 64,276 75,609 75,341 88,004 92,756 125,161 150,233 165,837 227,593 247,014 308,219 513,992 473,155 434,925 469,495 456,949 551,473 592,061 614,439 656,178 703,437 801,839 898,485 1,003,683 1,046,999
D6132_02 Health contribution (employees, self-employed, non-employed) LEYRS 386 661 6,629 14,155 13,503 9,997 12,815 8,671 4,127 8,962 5,864 4,547 3,929 10,866 14,293 27,684 35,568 40,718 41,205 43,424 39,324 39,096 3,381 83
D6132_03 Health service contribution (self-employed, non-employed) LNON 1,837 1,593 1,580 960 994 873 1,580 1,511 1,848 1,855 2,080 2,129 2,534 4,277 17,310 21,232 22,882 29,434 25,314 23,823 25,247 25,908 26,130 26,781 27,965 29,305
D6132_04 Voluntary non-pension contribution by self- and non-employed LNON 428 510 697 825 807 709 650 188 150 226 215 229 249 270 299 324 331 351 307 293 297 272
D613C Compulsory households' actual social contributions 148,944 164,176 198,791 227,735 270,769 296,553 359,441 411,502 475,751 536,067 558,267 645,765 892,871 936,130 904,054 1,039,149 1,362,562 1,460,681 1,528,319 1,587,812 1,691,999 1,814,878 2,057,004 2,300,230 2,516,903 2,615,911
D613CE Compulsory employees' actual social contributions 111,965 123,486 156,784 184,452 221,879 240,017 283,257 334,330 391,046 447,616 468,709 533,001 778,389 808,265 773,190 917,556 1,233,783 1,330,969 1,457,275 1,525,930 1,624,682 1,746,200 1,989,134 2,231,349 2,453,387 2,550,586
D613CE_01 Employees' non-pension contribution LEES 44,669 48,403 60,602 60,782 73,961 79,547 101,395 124,459 138,977 200,597 220,823 269,781 475,170 435,860 414,367 454,828 442,958 542,859 587,800 604,819 645,840 693,224 791,643 888,338 992,348 1,035,175
D613CE_02 Employees' pension contribution LEES 67,296 75,083 96,182 123,670 147,918 160,470 181,716 209,712 250,430 247,003 247,872 263,206 303,219 372,405 358,823 454,578 780,475 769,333 844,753 892,235 950,559 1,022,851 1,169,669 1,314,894 1,458,608 1,515,352
D613CE_03 Employees' health contribution LEES 146 159 1,639 16 14 14 .. .. .. 8,150 10,350 18,777 24,722 28,876 28,283 30,125 27,822 28,117 2,431 59
D613CS Compulsory actual social contributions by the self-employedc 19,773 23,651 26,959 28,096 29,547 39,138 60,244 57,876 64,331 65,923 61,729 89,494 81,736 83,343 76,410 61,910 66,089 63,670 37,027 34,306 38,218 39,098 37,568 37,371 30,550 30,760
D613CS_01 Non-pension contribution by the self-employed KISE 8,484 9,971 10,365 9,895 10,481 8,469 19,879 19,014 20,126 19,293 16,696 30,545 27,562 20,048 15,994 12,362 11,977 6,519 4,261 9,620 10,338 10,213 10,196 10,147 11,335 11,824
D613CS_02 Pension contribution by the self-employed KISE 11,289 13,680 16,208 17,540 18,370 16,514 27,008 29,024 33,029 37,975 40,920 50,001 48,310 58,748 56,487 47,440 50,803 49,657 23,758 11,716 14,050 13,997 13,907 13,908 15,428 16,029
D613CS_03 Health contribution by the self-employed KISE 386 661 696 14,155 13,357 9,838 11,176 8,655 4,113 8,948 5,864 4,547 3,929 2,108 3,309 7,494 9,008 9,842 10,790 11,698 10,425 10,431 902 22
D613CS_04 Health service contribution by the self-employed KISE 3,128 3,040 3,190 3,040 2,885 2,885 2,885
D613CN Compulsory actual social contributions by the non-employedc 17,206 17,039 15,048 15,187 19,343 17,398 15,940 19,296 20,374 22,528 27,829 23,270 32,746 44,522 54,454 59,683 62,690 66,042 34,017 27,576 29,099 29,580 30,302 31,510 32,966 34,565
D613CN_01 Health service contribution by the non-employed LNON 1,837 1,593 1,580 960 994 873 1,580 1,511 1,848 1,855 2,080 2,129 2,534 4,277 17,310 21,232 22,882 29,434 25,314 20,695 22,207 22,718 23,090 23,896 25,080 26,420
D613CN_02 Health contribution by the non-employed LNON 5,933 608 634 1,413 1,838 2,000 2,132 1,601 1,077 548 48 2
D613CN_03 Pension contribution on unemployment benefits LNON 9,211 9,544 8,826 9,563 8,854 11,785 10,473 11,025 11,792 12,970 16,254 13,248 18,952 22,998 32,580 35,538 37,160 33,100 6,865 4,881 4,760 5,261 6,135 7,066 7,838 8,143
D613CN_04 Non-pension contribution on unemployment benefits LNON 6,158 5,902 4,642 4,664 3,562 4,740 3,887 6,760 6,734 7,703 9,495 7,893 11,260 17,247 4,564 2,305 2,014 2,095
D613V Voluntary households' actual social contributions 793 1,087 1,273 1,761 2,083 2,212 2,246 2,331 2,042 1,762 1,792 1,626 1,585 1,676 1,590 1,503 1,384 1,181 1,235 1,163 1,090 983 953
D613V_01 Voluntary social contributions by self- and non-employed LNON 793 1,087 1,273 1,761 2,083 2,212 2,246 2,331 2,042 1,762 1,792 1,626 1,585 1,676 1,590 1,503 1,384 1,181 1,235 1,163 1,090 983 953
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 774,569 880,653 1,098,043 1,288,708 1,388,378 1,600,000 1,797,151 2,007,258 2,175,602 2,333,191 2,525,594 2,707,806 3,167,824 3,354,786 3,157,048 3,077,825 3,527,565 3,851,477 4,006,231 4,256,065 4,566,941 4,828,502 4,777,160 5,173,299 5,395,947 5,257,738
ODC Total receipts from taxes and net social contributions (including imputed social contributions)f 774,655 880,773 1,098,204 1,288,861 1,388,553 1,600,093 1,797,317 2,007,340 2,175,806 2,333,384 2,525,791 2,707,983 3,167,962 3,354,935 3,157,195 3,077,957 3,527,619 3,851,519 4,006,271 4,256,110 4,567,018 4,828,574 4,777,227 5,173,320 5,395,982 5,257,763
ODD Total receipts from taxes and compulsory social contributionsf 774,569 880,653 1,098,043 1,287,915 1,387,291 1,598,727 1,795,390 2,005,175 2,173,390 2,330,945 2,523,263 2,705,764 3,166,062 3,352,994 3,155,422 3,076,240 3,525,889 3,849,887 4,004,728 4,254,681 4,565,760 4,827,267 4,775,997 5,172,209 5,394,964 5,256,785

Footnotes

a
Economic 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.
b
Alcohol, 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.
c
This item is on a voluntary basis.
d
D61SC and D614: Data for reference years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory for reference years from 2012 onwards.
e
D995 and breakdowns: Split by receiving subsector on a voluntary basis.
f
After deduction of amounts assessed but unlikely to be collected.
.