Total tax revenue | | 903 213 | 965 050 | 1 003 734 | 1 039 169 | 1 078 561 | 1 127 848 | 1 182 714 | 1 230 455 |
Total tax revenue | Total tax revenue exclusive of customs duties | | 898 979 | 960 494 | 999 317 | 1 034 918 | 1 073 953 | 1 122 653 | 1 177 625 | 1 225 412 |
1000 Taxes on income, profits and capital gains | | 257 817 | 284 069 | 305 823 | 320 228 | 333 460 | 351 856 | 376 754 | 400 612 |
4120 Other than households recurrent taxes on immovable property | | 6 789 | 7 004 | 7 210 | 7 426 | 7 614 | 7 929 | 8 192 | 8 379 |
4200 Recurrent taxes on net wealth | | 2 | 744 | 869 | 700 | 686 | 322 | 370 | 382 |
4210 Individual recurrent taxes on net wealth | | 1 | -2 | 0 | 0 | -1 | -1 | 0 | 0 |
4210 Individual recurrent taxes on net wealth | General wealth tax | | 1 | -2 | .. | .. | -1 | -1 | .. | .. |
Equalization of war burden | | 0 | 0 | .. | .. | 0 | 0 | .. | .. |
4220 Corporate recurrent taxes on net wealth | | 1 | 746 | 869 | 700 | 687 | 323 | 370 | 382 |
4220 Corporate recurrent taxes on net wealth | General wealth tax | | 1 | -2 | -1 | 0 | -1 | -1 | 0 | 0 |
Equalization of war burden | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Enterprise tax | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Bank levy | | 0 | 592 | 694 | 520 | 520 | 0 | 14 | 10 |
Contribution to Deposit Protection Fund | | 0 | 156 | 176 | 180 | 168 | 324 | 356 | 372 |
4300 Estate, inheritance and gift taxes | | 4 405 | 4 246 | 4 305 | 4 633 | 5 452 | 6 290 | 7 007 | 6 114 |
4310 Estate and inheritance taxes | | 3 876 | 3 736 | 3 788 | 4 077 | 4 798 | 5 535 | 6 166 | 5 380 |
4320 Gift taxes | | 529 | 510 | 517 | 556 | 654 | 755 | 841 | 734 |
4400 Taxes on financial and capital transactions | | 5 290 | 6 366 | 7 389 | 8 394 | 9 339 | 11 249 | 12 408 | 13 139 |
4400 Taxes on financial and capital transactions | Real property transfer tax | | 5 290 | 6 366 | 7 389 | 8 394 | 9 339 | 11 249 | 12 408 | 13 139 |
Additional real property transfer | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Capital transfer tax | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Bill of exchange tax | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4500 Non-recurrent taxes on property | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4600 Other recurrent taxes on property except 4100 and 4200 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5000 Taxes on goods and services | | 266 095 | 281 256 | 285 306 | 296 163 | 304 469 | 313 294 | 320 586 | 322 985 |
5100 Taxes on production, sale, transfer, etc | | 256 940 | 271 122 | 274 303 | 277 725 | 285 388 | 294 262 | 301 740 | 311 071 |
5110 General taxes on goods and services | | 180 533 | 190 229 | 194 353 | 197 326 | 203 401 | 211 936 | 219 105 | 226 901 |
5111 Value added taxes | | 180 533 | 190 229 | 194 353 | 197 326 | 203 401 | 211 936 | 219 105 | 226 901 |
5112 Sales tax | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5113 Other (than value added and sales tax) | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5120 Taxes on specific goods and services | | 76 067 | 80 577 | 79 666 | 80 111 | 81 703 | 82 034 | 82 343 | 83 920 |
5121 Excises | | 63 452 | 66 343 | 64 868 | 64 624 | 65 103 | 65 320 | 64 924 | 66 509 |
5121 Excises | Duty on mineral oils | | 39 601 | 40 279 | 39 351 | 39 260 | 39 829 | 39 605 | 40 135 | 40 998 |
Duty on power | | 6 167 | 7 278 | 6 970 | 6 987 | 6 741 | 6 560 | 6 507 | 7 003 |
Duty on tobacco | | 13 453 | 14 455 | 14 249 | 14 131 | 14 332 | 14 963 | 14 062 | 14 299 |
Duty on alcohol | | 2 049 | 2 144 | 2 097 | 2 098 | 2 070 | 2 073 | 2 089 | 2 090 |
Duty on beer | | 708 | 702 | 690 | 675 | 684 | 679 | 673 | 664 |
Duty on coffee | | 1 012 | 1 021 | 1 046 | 1 033 | 1 019 | 1 024 | 1 039 | 1 054 |
Duty on sugar | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Duty on tea | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Duty on salt | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Duty on electric lamps | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Duty on playing cards | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Duty on beverages | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Duty on acetic acid | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Duty on champagne | | 462 | 464 | 465 | 440 | 428 | 416 | 419 | 401 |
Duty on matches | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Duty on ice cream | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5122 Profits of fiscal monopolies | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5123 Customs and import duties | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5124 Taxes on exports | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5125 Taxes on investment goods | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5126 Taxes on specific services | | 12 583 | 14 196 | 14 747 | 15 421 | 16 649 | 16 674 | 17 381 | 17 375 |
5126 Taxes on specific services | Duty transport goods on residents | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Transport tax | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Insurance tax | | 10 261 | 10 767 | 11 165 | 11 588 | 12 663 | 12 415 | 12 911 | 12 742 |
Fire insurance tax | | 326 | 365 | 380 | 392 | 409 | 413 | 442 | 451 |
Entertainment tax | | 376 | 480 | 617 | 708 | 784 | 881 | 985 | 1 048 |
Taxes on betting and gambling | | 1 412 | 1 420 | 1 432 | 1 635 | 1 673 | 1 711 | 1 808 | 1 834 |
Tax on electricity bills | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Aviation tax | | 0 | 959 | 954 | 955 | 988 | 1 027 | 1 075 | 1 116 |
Gaming casinos levy | | 208 | 205 | 199 | 143 | 132 | 227 | 160 | 184 |
5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive | | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 |
5128 Other taxes not included within 5121 to 5127 inclusive | | 30 | 36 | 49 | 64 | -51 | 38 | 36 | 34 |
5128 Other taxes not included within 5121 to 5127 inclusive | Levies CECA | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Cotisation sugar UE | | 30 | 36 | 49 | 64 | -51 | 38 | 36 | 34 |
Levy on milk | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5130 Unallocable between 5110 and 5120 | | 340 | 316 | 284 | 288 | 284 | 292 | 292 | 250 |
5130 Unallocable between 5110 and 5120 | Contributions to the German National Petroleum Stockpiling Agency | | 340 | 316 | 284 | 288 | 284 | 292 | 292 | 250 |
5200 Taxes on use of goods and perform activities | | 9 155 | 10 134 | 11 003 | 18 438 | 19 081 | 19 032 | 18 846 | 11 914 |
5210 Recurrent taxes on use of goods and perform activities | | 8 765 | 9 481 | 10 475 | 17 766 | 18 204 | 18 286 | 17 778 | 11 014 |
5211 Recurrent taxes paid by households: motor vehicles | | 6 447 | 6 404 | 6 405 | 6 393 | 6 316 | 6 542 | 6 651 | 6 648 |
5212 Recurrent taxes paid by others: motor vehicles | | 2 041 | 2 018 | 2 038 | 2 097 | 2 185 | 2 263 | 2 301 | 2 300 |
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles | | 277 | 1 059 | 2 032 | 9 276 | 9 703 | 9 481 | 8 826 | 2 066 |
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles | Dog taxes | | 258 | 275 | 288 | 299 | 309 | 322 | 336 | 349 |
Hunting and fishing taxes | | 19 | 16 | 13 | 10 | 10 | 10 | 9 | 9 |
Nuclear fuel tax | | 0 | 768 | 1 731 | 1 285 | 1 060 | 1 018 | 422 | -6 285 |
Licence fee (private households) | | 0 | 0 | 0 | 6 975 | 7 558 | 7 383 | 7 318 | 7 258 |
Licence fee (companies) | | 0 | 0 | 0 | 707 | 766 | 748 | 741 | 735 |
5220 Non-recurrent taxes on use of goods and perform activities | | 390 | 653 | 528 | 672 | 877 | 746 | 1 068 | 900 |
5220 Non-recurrent taxes on use of goods and perform activities | Non-recurrent taxes | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
CO2 emission certificates | | 390 | 653 | 528 | 672 | 877 | 746 | 1 068 | 900 |
5300 Unallocable between 5100 and 5200 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
6000 Taxes other than 1000, 2000, 3000, 4000 and 5000 | | 100 | 114 | 119 | 128 | 172 | 1 794 | 1 992 | 1 962 |
6100 Paid solely by business | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
6200 Other taxes not solely paid by business | | 100 | 114 | 119 | 128 | 172 | 216 | 232 | 252 |
6200 Other taxes not solely paid by business | SRF bank levy | | 0 | 0 | 0 | 0 | 0 | 1 578 | 1 760 | 1 710 |
Total tax revenue on cash basis | | 903 192 | 964 286 | 1 002 481 | 1 037 871 | 1 077 354 | 1 126 099 | 1 179 373 | 1 229 392 |
Total tax revenue on accrual basis | | 903 213 | 965 050 | 1 003 734 | 1 039 169 | 1 078 561 | 1 127 848 | 1 182 714 | 1 230 455 |
Additional taxes included in National Accounts | | 2 009 | 2 243 | 2 352 | 2 404 | 2 594 | 2 863 | 2 634 | 2 603 |
Additional taxes included in National Accounts | Several duties, administrative fees and other revenues | | 2 009 | 2 243 | 2 352 | 2 404 | 2 594 | 2 863 | 2 634 | 2 603 |
Taxes excluded from National Accounts | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Difference in treatment of tax credits | | 9 230 | 8 092 | 6 708 | 6 054 | 5 304 | 5 282 | 5 266 | 5 654 |
Capital transfer for uncollected revenue | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary social security contributions | | 6 442 | 6 237 | 6 913 | 7 354 | 7 744 | 8 226 | 8 781 | 9 324 |
Miscellaneous differences | | 33 056 | 31 148 | 31 057 | 31 883 | 32 490 | 33 433 | 34 184 | 42 058 |
National Accounts: Taxes and actual social contributions | | 953 950 | 1 012 770 | 1 050 764 | 1 086 864 | 1 126 693 | 1 177 652 | 1 233 579 | 1 290 094 |
Imputed social contributions | | 32 584 | 32 871 | 32 937 | 33 444 | 34 025 | 34 518 | 36 062 | 0 |
National Accounts: Taxes and all social contributions | | 986 534 | 1 045 641 | 1 083 701 | 1 120 308 | 1 160 718 | 1 212 170 | 1 269 641 | 1 290 094 |
1110 On income and profits of individuals | | 219 387 | 238 671 | 258 564 | 270 481 | 283 271 | 299 764 | 314 800 | 334 670 |
1110 On income and profits of individuals | Taxes on wages and salaries | | 145 202 | 155 518 | 166 348 | 174 814 | 184 155 | 194 452 | 201 748 | 211 685 |
Assessed income tax | | 31 346 | 32 478 | 37 777 | 42 586 | 45 881 | 48 944 | 54 035 | 59 784 |
Withholding tax on dividends | | 12 982 | 18 136 | 20 060 | 17 258 | 17 424 | 17 944 | 19 452 | 20 918 |
Supplementary tax | | 10 706 | 11 660 | 12 479 | 13 085 | 13 692 | 14 557 | 15 204 | 16 144 |
Enterprise tax | | 13 709 | 15 646 | 16 472 | 17 305 | 17 599 | 18 575 | 20 578 | 21 294 |
Stabilisation tax | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Withholding tax on interest | | 5 442 | 5 233 | 5 428 | 5 433 | 4 520 | 5 292 | 3 783 | 4 845 |
1210 On profits of corporates | | 38 430 | 45 398 | 47 259 | 49 747 | 50 189 | 52 092 | 61 954 | 65 942 |
1210 On profits of corporates | Corporation tax | | 12 516 | 16 348 | 17 250 | 19 762 | 20 246 | 20 228 | 27 598 | 29 782 |
Supplementary tax | | 982 | 1 170 | 1 215 | 1 337 | 1 352 | 1 409 | 1 736 | 1 902 |
Sacrifice for Berlin | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Enterprise tax | | 22 002 | 25 062 | 25 872 | 25 722 | 26 157 | 27 607 | 30 584 | 31 650 |
Stabilisation tax | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Withholding tax on interest | | 2 930 | 2 818 | 2 922 | 2 926 | 2 434 | 2 848 | 2 036 | 2 608 |
2100 Employees SSC | | 155 283 | 164 960 | 170 564 | 174 333 | 181 611 | 188 972 | 199 378 | 209 590 |
2100 Employees SSC | Payments by employees total | | 155 283 | 164 960 | 170 564 | 174 333 | 181 611 | 188 972 | 199 378 | 209 590 |
2200 Employers SSC | | 167 206 | 173 782 | 179 852 | 184 217 | 191 370 | 199 153 | 206 782 | 216 199 |
2200 Employers SSC | Payments by employers total | | 167 206 | 173 782 | 179 852 | 184 217 | 191 370 | 199 153 | 206 782 | 216 199 |
2300 Self-employed or non-employed SSC | | 31 466 | 33 283 | 33 073 | 33 745 | 34 704 | 36 508 | 38 694 | 40 464 |
2300 Self-employed or non-employed SSC | Payments total | | 31 466 | 33 283 | 33 073 | 33 745 | 34 704 | 36 508 | 38 694 | 40 464 |
3000 Taxes on payroll and workforce | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
1100 Taxes on income, profits and capital gains of individuals | | 219 387 | 238 671 | 258 564 | 270 481 | 283 271 | 299 764 | 314 800 | 334 670 |
1120 On capital gains of individuals | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
1200 Taxes on income, profits and capital gains of corporates | | 38 430 | 45 398 | 47 259 | 49 747 | 50 189 | 52 092 | 61 954 | 65 942 |
1220 On capital gains of corporates | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
1300 Unallocable between 1100 and 1200 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000 Social security contributions (SSC) | | 353 955 | 372 025 | 383 489 | 392 295 | 407 685 | 424 633 | 444 854 | 466 253 |
2110 On a payroll basis of employees SSC | | 155 283 | 164 960 | 170 564 | 174 333 | 181 611 | 188 972 | 199 378 | 209 590 |
2120 On an income tax basis of employees SSC | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2210 On a payroll basis of employers SSC | | 167 206 | 173 782 | 179 852 | 184 217 | 191 370 | 199 153 | 206 782 | 216 199 |
2220 On an income tax basis of employers SSC | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2310 On a payroll basis of self/non-employed SSC | | 31 466 | 33 283 | 33 073 | 33 745 | 34 704 | 36 508 | 38 694 | 40 464 |
2320 On an income tax basis of self/non-employed SSC | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2400 Unallocable between 2100, 2200 and 2300 SSC | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4000 Taxes on property | | 21 012 | 23 030 | 24 580 | 26 104 | 28 167 | 31 076 | 33 439 | 33 600 |
4100 Recurrent taxes on immovable property | | 11 315 | 11 674 | 12 017 | 12 377 | 12 690 | 13 215 | 13 654 | 13 965 |
4110 Households recurrent taxes on immovable property | | 4 526 | 4 670 | 4 807 | 4 951 | 5 076 | 5 286 | 5 462 | 5 586 |
Custom duties collected for the EU | | 4 234 | 4 556 | 4 417 | 4 251 | 4 608 | 5 195 | 5 089 | 5 043 |
Non-wastable tax credits against 1110 | | 45 475 | 43 647 | 42 802 | 41 890 | 41 162 | 41 951 | 42 842 | 43 440 |
Tax expenditure component | | 28 268 | 27 939 | 26 325 | 25 972 | 25 720 | 26 482 | 27 233 | 28 141 |
Transfer component | | 17 207 | 15 708 | 16 478 | 15 920 | 15 442 | 15 471 | 15 609 | 15 297 |
Non-wastable tax credits against 1210 | | 802 | 594 | 540 | 426 | 352 | 200 | 98 | 24 |
Tax expenditure component | | 326 | 238 | 224 | 172 | 150 | 120 | 52 | 18 |
Transfer component | | 474 | 356 | 316 | 254 | 202 | 80 | 46 | 8 |