copy the linklink copied!4. Country tables, 1990-2017

Chapter 4 provides a summary of tax revenues by category and by level of government for each OECD country from 1990-2017.

    

copy the linklink copied!4.1. Tax revenue and % of GDP by selected tax category and by level of government

In all of the following tables the symbol (…) indicates not available/or not applicable. The main series in this chapter cover the years 1990 to 2017. Figures referring to 1965-1989, 1991-1999, 2001-2009 and 2011-2014 have been omitted because of lack of space. A complete series is, however, available on line. Data for 1955 and 1960 (for nineteen OECD countries) are provided in part V of the 1998 edition of this Report.

The Gross Domestic Product (GDP) figures are based on the 2008 System of National Accounts (SNA) for all OECD countries.

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Box 1.1. Treatment of capital transfers

Some tables refer to the treatment of the capital transfers that some countries make to account for taxes that have been assessed but not collected. The capital transfer has been subtracted from the total tax revenue and this reduction has been allocated between tax headings in proportion to their tax revenues.

This applies to the following countries:

  • Denmark from 1971.

  • France from 1992.

  • Lithuania from 1999.

  • Spain from 1995.

  • Switzerland from 1990.

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Table 4.1. Australia, tax revenue and % of GDP by selected tax category

 

Billion AUD

% of GDP

1990

2000

2010

2016

2017

1990

2000

2010

2016

2017

Total tax revenue

116.5

214.8

358.0

487.1

527.2

28.1

30.5

25.3

27.6

28.5

1000 Taxes on income, profits and capital gains

66.5

124.4

202.2

278.8

310.0

16.1

17.6

14.3

15.8

16.8

1100 Of individuals

50.1

81.0

138.2

198.5

212.5

12.1

11.5

9.8

11.3

11.5

1200 Corporate

16.5

43.4

64.0

80.2

97.5

4.0

6.2

4.5

4.5

5.3

1300 Unallocable between 1100 and 1200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2100 Employees

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2200 Employers

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2300 Self-employed or non-employed

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

7.1

9.6

18.5

23.8

25.5

1.7

1.4

1.3

1.3

1.4

4000 Taxes on property

10.4

18.8

33.5

52.6

54.5

2.5

2.7

2.4

3.0

3.0

4100 Recurrent taxes on immovable property

6.1

9.1

19.9

29.2

30.3

1.5

1.3

1.4

1.7

1.6

4200 Recurrent taxes on net wealth

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4400 Taxes on financial and capital transactions

4.3

9.8

13.6

23.4

24.2

1.0

1.4

1.0

1.3

1.3

4500 Non-recurrent taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

32.4

61.9

103.8

131.9

137.1

7.8

8.8

7.3

7.5

7.4

5100 Taxes on production, sale, transfer, etc

27.2

56.2

92.0

113.2

117.3

6.6

8.0

6.5

6.4

6.4

5110 General taxes

9.4

25.8

49.3

64.3

65.7

2.3

3.7

3.5

3.6

3.6

5111 Value added taxes

0.0

23.9

48.1

62.7

64.1

0.0

3.4

3.4

3.6

3.5

5120 Taxes on specific goods and services

17.8

30.3

42.7

48.9

51.6

4.3

4.3

3.0

2.8

2.8

5121 Excises

12.0

19.8

26.7

22.8

23.7

2.9

2.8

1.9

1.3

1.3

5200 Taxes on use of goods and perform activities

5.2

5.7

11.7

18.8

19.8

1.3

0.8

0.8

1.1

1.1

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Non-wastable tax credits

Non-wastable tax credits against 1000

..

0.2

6.7

9.1

9.5

..

0.0

0.5

0.5

0.5

Transfer component

..

0.0

4.4

6.7

7.0

..

0.0

0.3

0.4

0.4

Tax expenditure component

..

0.2

2.4

2.4

2.4

..

0.0

0.2

0.1

0.1

.. Not available

Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.

Source: Australian Bureau of Statistics.

 StatLink https://doi.org/10.1787/888934055329

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Table 4.2. Australia, tax revenue and % of GDP by level of government and main taxes

 

Billion AUD

% of GDP

1990

2000

2010

2016

2017

1990

2000

2010

2016

2017

Federal or Central government

Total tax revenue

92.6

175.7

287.1

387.4

424.8

22.3

24.9

20.3

22.0

23.0

1000 Taxes on income, profits and capital gains

66.5

124.4

202.2

278.8

310.0

16.1

17.6

14.3

15.8

16.8

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

1.3

0.1

0.5

0.6

1.1

0.3

0.0

0.0

0.0

0.1

4000 Taxes on property

0.2

0.0

0.0

0.0

1.5

0.1

0.0

0.0

0.0

0.1

5000 Taxes on goods and services

24.5

51.1

84.4

108.0

112.1

5.9

7.2

6.0

6.1

6.1

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

State/Regional

Total tax revenue

19.7

32.7

58.4

82.3

84.3

4.7

4.6

4.1

4.7

4.6

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

5.8

9.5

18.0

23.2

24.4

1.4

1.3

1.3

1.3

1.3

4000 Taxes on property

6.0

12.4

21.1

35.2

34.9

1.4

1.8

1.5

2.0

1.9

5000 Taxes on goods and services

7.9

10.8

19.3

23.9

25.0

1.9

1.5

1.4

1.4

1.4

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Local government

Total tax revenue

4.2

6.4

12.4

17.4

18.1

1.0

0.9

0.9

1.0

1.0

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

4.2

6.4

12.4

17.4

18.1

1.0

0.9

0.9

1.0

1.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Social Security Funds

Total tax revenue

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.

Source: Australian Bureau of Statistics.

 StatLink https://doi.org/10.1787/888934055348

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Table 4.3. Austria, tax revenue and % of GDP by selected tax category

Billion EUR

% of GDP

1990

2000

2010

2016

2017

1990

2000

2010

2016

2017

Total tax revenue

54.0

90.3

121.2

149.3

154.6

39.3

42.3

41.0

41.9

41.8

1000 Taxes on income, profits and capital gains

13.8

25.6

34.0

41.8

43.7

10.0

12.0

11.5

11.7

11.8

1100 Of individuals

11.3

19.9

27.1

32.3

33.5

8.2

9.3

9.2

9.1

9.1

1200 Corporate

1.9

4.2

5.5

8.4

9.1

1.4

1.9

1.9

2.4

2.5

1300 Unallocable between 1100 and 1200

0.5

1.5

1.4

1.1

1.1

0.4

0.7

0.5

0.3

0.3

2000 Social security contributions

17.8

30.5

41.4

51.8

53.9

12.9

14.3

14.0

14.5

14.6

2100 Employees

7.5

12.5

16.8

20.9

21.7

5.5

5.8

5.7

5.9

5.9

2200 Employers

8.8

14.7

19.4

24.3

25.3

6.4

6.9

6.6

6.8

6.8

2300 Self-employed or non-employed

1.5

3.4

5.2

6.6

6.9

1.1

1.6

1.7

1.9

1.9

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

3.3

5.8

8.4

10.4

10.2

2.4

2.7

2.8

2.9

2.8

4000 Taxes on property

1.5

1.2

1.6

2.0

1.9

1.1

0.6

0.5

0.5

0.5

4100 Recurrent taxes on immovable property

0.4

0.5

0.7

0.8

0.8

0.3

0.2

0.2

0.2

0.2

4200 Recurrent taxes on net wealth

0.6

0.0

0.0

0.0

0.0

0.5

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

0.1

0.1

0.0

0.0

0.0

0.1

0.1

0.0

0.0

0.0

4400 Taxes on financial and capital transactions

0.4

0.6

0.8

1.1

1.1

0.3

0.3

0.3

0.3

0.3

4500 Non-recurrent taxes

0.0

0.0

0.0

0.1

0.0

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

17.0

26.1

34.4

42.2

43.5

12.4

12.2

11.6

11.8

11.8

5100 Taxes on production, sale, transfer, etc

16.2

24.3

31.8

38.7

39.8

11.8

11.4

10.7

10.9

10.8

5110 General taxes

11.2

16.9

22.7

27.3

28.3

8.2

7.9

7.7

7.7

7.7

5111 Value added taxes

11.2

16.9

22.7

27.3

28.3

8.2

7.9

7.7

7.7

7.7

5120 Taxes on specific goods and services

4.9

7.4

9.1

11.3

11.5

3.5

3.4

3.1

3.2

3.1

5121 Excises

3.3

5.5

6.9

7.9

8.3

2.4

2.6

2.3

2.2

2.2

5200 Taxes on use of goods and perform activities

0.9

1.9

2.6

3.5

3.7

0.6

0.9

0.9

1.0

1.0

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.7

0.8

1.1

0.8

0.8

0.5

0.4

0.4

0.2

0.2

Non-wastable tax credits

Non-wastable tax credits against 1000

..

0.7

0.7

0.5

0.3

..

0.3

0.2

0.2

0.1

Transfer component

..

0.1

0.2

0.3

0.1

..

0.0

0.1

0.1

0.0

Tax expenditure component

..

0.6

0.4

0.2

0.2

..

0.3

0.1

0.1

0.1

.. Not available

Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.

Source: Statistics Austria.

 StatLink https://doi.org/10.1787/888934055367

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Table 4.4. Austria, tax revenue and % of GDP by level of government and main taxes

Billion EUR

% of GDP

1990

2000

2010

2016

2017

1990

2000

2010

2016

2017

Federal or Central government

Total tax revenue

27.2

60.5

80.7

98.5

101.7

19.8

28.3

27.3

27.6

27.5

1000 Taxes on income, profits and capital gains

8.6

24.9

33.1

40.6

42.6

6.3

11.7

11.2

11.4

11.5

2000 Social security contributions

2.4

5.1

6.3

7.8

8.0

1.7

2.4

2.1

2.2

2.2

3000 Taxes on payroll and workforce

2.6

3.9

5.8

7.1

6.8

1.9

1.8

1.9

2.0

1.8

4000 Taxes on property

0.9

0.7

0.9

1.2

1.2

0.6

0.3

0.3

0.3

0.3

5000 Taxes on goods and services

12.3

25.3

33.7

41.2

42.5

8.9

11.8

11.4

11.6

11.5

6000 Other taxes

0.5

0.6

0.9

0.5

0.6

0.4

0.3

0.3

0.1

0.1

State/Regional

Total tax revenue

5.8

1.4

2.0

2.4

2.5

4.2

0.7

0.7

0.7

0.7

1000 Taxes on income, profits and capital gains

2.8

0.6

0.9

1.1

1.2

2.0

0.3

0.3

0.3

0.3

2000 Social security contributions

0.2

0.4

0.5

0.5

0.5

0.2

0.2

0.2

0.1

0.1

3000 Taxes on payroll and workforce

0.0

0.1

0.2

0.2

0.2

0.0

0.1

0.1

0.1

0.1

4000 Taxes on property

0.1

0.0

0.0

0.0

0.1

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

2.7

0.2

0.3

0.4

0.4

2.0

0.1

0.1

0.1

0.1

6000 Other taxes

0.0

0.1

0.1

0.1

0.1

0.0

0.0

0.0

0.0

0.0

Local government

Total tax revenue

6.1

3.2

3.8

4.5

4.7

4.4

1.5

1.3

1.3

1.3

1000 Taxes on income, profits and capital gains

2.4

0.0

0.0

0.0

0.0

1.8

0.0

0.0

0.0

0.0

2000 Social security contributions

0.2

0.3

0.3

0.3

0.3

0.1

0.1

0.1

0.1

0.1

3000 Taxes on payroll and workforce

0.7

1.8

2.4

3.1

3.2

0.5

0.8

0.8

0.9

0.9

4000 Taxes on property

0.5

0.5

0.6

0.7

0.7

0.4

0.2

0.2

0.2

0.2

5000 Taxes on goods and services

2.1

0.6

0.4

0.4

0.4

1.5

0.3

0.1

0.1

0.1

6000 Other taxes

0.2

0.1

0.1

0.1

0.1

0.1

0.0

0.0

0.0

0.0

Social Security Funds

Total tax revenue

15.0

24.8

34.4

43.3

45.1

10.9

11.6

11.6

12.1

12.2

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

15.0

24.8

34.4

43.3

45.1

10.9

11.6

11.6

12.1

12.2

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.

Source: Statistics Austria.

 StatLink https://doi.org/10.1787/888934055386

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Table 4.5. Belgium, tax revenue and % of GDP by selected tax category

 

Billion EUR

% of GDP

1990

2000

2010

2016

2017

1990

2000

2010

2016

2017

Total tax revenue

70.4

112.4

155.6

186.3

195.3

41.2

43.5

42.6

43.9

44.5

1000 Taxes on income, profits and capital gains

26.0

43.4

53.2

66.2

71.3

15.2

16.8

14.6

15.6

16.2

1100 Of individuals

22.5

35.3

44.0

51.6

53.1

13.2

13.7

12.0

12.1

12.1

1200 Corporate

3.4

8.1

9.2

14.6

18.1

2.0

3.1

2.5

3.4

4.1

1300 Unallocable between 1100 and 1200

0.0

0.1

0.0

0.1

0.1

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

23.4

34.6

50.4

57.9

59.6

13.7

13.4

13.8

13.6

13.6

2100 Employees

7.2

10.9

15.0

17.1

17.7

4.2

4.2

4.1

4.0

4.0

2200 Employers

14.7

20.8

30.8

35.2

36.0

8.6

8.1

8.4

8.3

8.2

2300 Self-employed or non-employed

1.5

2.9

4.6

5.7

5.8

0.9

1.1

1.3

1.3

1.3

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

2.7

5.3

11.3

14.9

15.4

1.6

2.0

3.1

3.5

3.5

4100 Recurrent taxes on immovable property

0.6

1.2

4.6

5.6

5.8

0.4

0.5

1.3

1.3

1.3

4200 Recurrent taxes on net wealth

0.0

0.1

0.2

1.0

0.9

0.0

0.0

0.1

0.2

0.2

4300 Estate, inheritance and gift taxes

0.5

1.1

2.3

2.9

3.1

0.3

0.4

0.6

0.7

0.7

4400 Taxes on financial and capital transactions

1.5

2.7

3.5

4.5

4.8

0.9

1.0

1.0

1.1

1.1

4500 Non-recurrent taxes

0.0

0.1

0.3

0.4

0.5

0.0

0.0

0.1

0.1

0.1

4600 Other recurrent taxes on property

0.1

0.2

0.3

0.4

0.3

0.1

0.1

0.1

0.1

0.1

5000 Taxes on goods and services

18.4

28.1

39.4

45.7

47.3

10.7

10.9

10.8

10.8

10.8

5100 Taxes on production, sale, transfer, etc

17.4

26.0

37.0

43.2

44.7

10.2

10.1

10.1

10.2

10.2

5110 General taxes

11.6

18.2

25.5

29.0

30.0

6.8

7.1

7.0

6.8

6.8

5111 Value added taxes

11.5

18.1

25.3

28.7

29.8

6.8

7.0

6.9

6.8

6.8

5120 Taxes on specific goods and services

5.8

7.8

11.5

14.3

14.8

3.4

3.0

3.1

3.4

3.4

5121 Excises

3.5

5.7

7.8

9.4

9.9

2.0

2.2

2.1

2.2

2.3

5200 Taxes on use of goods and perform activities

1.0

2.1

2.4

2.5

2.5

0.6

0.8

0.7

0.6

0.6

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Non-wastable tax credits

Non-wastable tax credits against 1000

..

..

1.0

0.8

0.9

..

..

0.3

0.2

0.2

Transfer component

..

..

0.4

0.3

0.3

..

..

0.1

0.1

0.1

Tax expenditure component

..

..

0.6

0.5

0.5

..

..

0.2

0.1

0.1

.. Not available

Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.

Source: Federal Ministry of Finance.

 StatLink https://doi.org/10.1787/888934055405

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Table 4.6. Belgium, tax revenue and % of GDP by level of government and main taxes

Billion EUR

% of GDP

1990

2000

2010

2016

2017

1990

2000

2010

2016

2017

Federal or Central government

Total tax revenue

42.5

69.4

87.8

94.4

100.3

24.9

26.9

24.0

22.2

22.8

1000 Taxes on income, profits and capital gains

23.9

39.6

49.3

52.0

56.8

13.9

15.3

13.5

12.3

12.9

2000 Social security contributions

0.9

1.3

2.5

0.1

0.1

0.5

0.5

0.7

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

1.1

2.3

0.9

2.1

2.1

0.6

0.9

0.3

0.5

0.5

5000 Taxes on goods and services

16.7

26.3

35.0

40.2

41.4

9.8

10.2

9.6

9.5

9.4

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

State/Regional

Total tax revenue

1.2

2.4

8.1

19.9

21.0

0.7

0.9

2.2

4.7

4.8

1000 Taxes on income, profits and capital gains

0.0

0.1

0.0

9.7

9.9

0.0

0.0

0.0

2.3

2.3

2000 Social security contributions

0.0

0.0

0.0

0.2

0.2

0.0

0.0

0.0

0.1

0.1

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.9

1.9

5.6

7.1

7.6

0.5

0.7

1.5

1.7

1.7

5000 Taxes on goods and services

0.2

0.5

2.4

3.0

3.3

0.1

0.2

0.7

0.7

0.7

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Local government

Total tax revenue

3.1

4.6

7.9

9.4

9.5

1.8

1.8

2.2

2.2

2.2

1000 Taxes on income, profits and capital gains

2.1

3.1

2.9

3.3

3.4

1.2

1.2

0.8

0.8

0.8

2000 Social security contributions

0.1

0.0

0.0

0.0

0.0

0.1

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.6

1.0

4.4

5.3

5.5

0.3

0.4

1.2

1.3

1.2

5000 Taxes on goods and services

0.3

0.4

0.6

0.6

0.6

0.2

0.2

0.2

0.2

0.1

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Social Security Funds

Total tax revenue

22.7

34.9

50.6

60.8

62.5

13.3

13.5

13.9

14.3

14.2

1000 Taxes on income, profits and capital gains

0.0

0.6

1.0

1.2

1.2

0.0

0.2

0.3

0.3

0.3

2000 Social security contributions

22.4

33.3

47.9

57.6

59.3

13.1

12.9

13.1

13.6

13.5

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.1

0.2

0.3

0.3

0.3

0.1

0.1

0.1

0.1

0.1

5000 Taxes on goods and services

0.2

0.8

1.3

1.6

1.7

0.1

0.3

0.4

0.4

0.4

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.

Source: Federal Ministry of Finance.

 StatLink https://doi.org/10.1787/888934055424

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Table 4.7. Canada, tax revenue and % of GDP by selected tax category

Billion CAD

% of GDP

1990

2000

2010

2016

2017

1990

2000

2010

2016

2017

Total tax revenue

244.2

390.2

516.6

672.8

702.7

35.1

34.7

31.0

33.2

32.8

1000 Taxes on income, profits and capital gains

118.6

195.3

241.0

323.1

338.9

17.0

17.4

14.5

15.9

15.8

1100 Of individuals

99.7

143.7

180.9

240.6

251.1

14.3

12.8

10.9

11.9

11.7

1200 Corporate

17.2

47.6

54.1

75.7

80.1

2.5

4.2

3.2

3.7

3.7

1300 Unallocable between 1100 and 1200

1.7

4.0

6.0

6.7

7.7

0.2

0.4

0.4

0.3

0.4

2000 Social security contributions

29.7

53.1

76.8

99.0

99.3

4.3

4.7

4.6

4.9

4.6

2100 Employees

10.6

21.4

30.6

39.6

39.9

1.5

1.9

1.8

2.0

1.9

2200 Employers

18.4

30.3

43.5

56.0

55.9

2.7

2.7

2.6

2.8

2.6

2300 Self-employed or non-employed

0.6

1.4

2.6

3.4

3.6

0.1

0.1

0.2

0.2

0.2

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

5.5

8.0

10.8

13.8

14.3

0.8

0.7

0.6

0.7

0.7

4000 Taxes on property

24.5

37.2

63.7

81.2

84.0

3.5

3.3

3.8

4.0

3.9

4100 Recurrent taxes on immovable property

20.2

30.2

51.7

65.2

66.8

2.9

2.7

3.1

3.2

3.1

4200 Recurrent taxes on net wealth

1.9

4.2

1.5

0.4

0.4

0.3

0.4

0.1

0.0

0.0

4300 Estate, inheritance and gift taxes

0.0

0.0

0.2

0.3

0.3

0.0

0.0

0.0

0.0

0.0

4400 Taxes on financial and capital transactions

0.0

0.0

3.1

6.3

6.9

0.0

0.0

0.2

0.3

0.3

4500 Non-recurrent taxes

2.4

2.7

7.3

9.0

9.5

0.3

0.2

0.4

0.4

0.4

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

63.1

94.5

123.8

155.1

165.4

9.1

8.4

7.4

7.6

7.7

5100 Taxes on production, sale, transfer, etc

59.6

88.9

116.2

146.1

153.7

8.6

7.9

7.0

7.2

7.2

5110 General taxes

34.5

55.3

72.1

93.9

99.9

5.0

4.9

4.3

4.6

4.7

5111 Value added taxes

0.0

35.9

70.7

90.4

96.2

0.0

3.2

4.2

4.5

4.5

5120 Taxes on specific goods and services

25.2

33.6

44.0

52.3

53.8

3.6

3.0

2.6

2.6

2.5

5121 Excises

14.5

18.4

23.3

25.9

27.2

2.1

1.6

1.4

1.3

1.3

5200 Taxes on use of goods and perform activities

3.5

5.6

7.6

9.0

11.7

0.5

0.5

0.5

0.4

0.5

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

2.9

2.2

0.6

0.7

0.7

0.4

0.2

0.0

0.0

0.0

Non-wastable tax credits

Non-wastable tax credits against 1000

..

3.4

11.1

11.4

11.6

..

0.3

0.7

0.6

0.5

Transfer component

..

3.1

10.2

10.3

10.5

..

0.3

0.6

0.5

0.5

Tax expenditure component

..

0.3

0.9

1.1

1.1

..

0.0

0.1

0.1

0.1

.. Not available

Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.

Source: Statistics Canada.

 StatLink https://doi.org/10.1787/888934055443

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Table 4.8. Canada, tax revenue and % of GDP by level of government and main taxes

 

Billion CAD

% of GDP

1990

2000

2010

2016

2017

1990

2000

2010

2016

2017

Federal or Central government

Total tax revenue

101.7

184.4

212.8

274.9

287.3

14.6

16.4

12.8

13.6

13.4

1000 Taxes on income, profits and capital gains

73.6

126.3

148.7

195.6

208.5

10.6

11.2

8.9

9.6

9.7

2000 Social security contributions

0.0

18.8

17.9

24.1

20.9

0.0

1.7

1.1

1.2

1.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

28.1

39.4

46.2

55.2

58.0

4.0

3.5

2.8

2.7

2.7

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

State/Regional

Total tax revenue

89.3

148.2

201.1

267.6

279.5

12.8

13.2

12.1

13.2

13.1

1000 Taxes on income, profits and capital gains

44.9

69.0

92.2

127.5

130.4

6.5

6.1

5.5

6.3

6.1

2000 Social security contributions

0.0

8.3

11.7

14.6

14.9

0.0

0.7

0.7

0.7

0.7

3000 Taxes on payroll and workforce

5.5

8.0

10.8

13.8

14.3

0.8

0.7

0.6

0.7

0.7

4000 Taxes on property

4.2

8.4

9.8

13.0

13.6

0.6

0.7

0.6

0.6

0.6

5000 Taxes on goods and services

34.6

54.5

76.7

98.7

106.2

5.0

4.8

4.6

4.9

5.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Local government

Total tax revenue

23.5

31.5

55.4

70.1

72.3

3.4

2.8

3.3

3.5

3.4

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

20.3

28.8

53.9

68.2

70.4

2.9

2.6

3.2

3.4

3.3

5000 Taxes on goods and services

0.4

0.6

0.9

1.2

1.2

0.1

0.1

0.1

0.1

0.1

6000 Other taxes

2.9

2.2

0.6

0.7

0.7

0.4

0.2

0.0

0.0

0.0

Social Security Funds

Total tax revenue

29.7

26.0

47.2

60.3

63.6

4.3

2.3

2.8

3.0

3.0

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

29.7

26.0

47.2

60.3

63.6

4.3

2.3

2.8

3.0

3.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.

Source: Statistics Canada.

 StatLink https://doi.org/10.1787/888934055462

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Table 4.9. Chile, tax revenue and % of GDP by selected tax category

Billion CLP

% of GDP

1990

2000

2010

2016

2017

1990

2000

2010

2016

2017

Total tax revenue

1 777.2

7 902.0

21 845.7

34 129.3

36 238.6

16.9

18.8

19.6

20.1

20.1

1000 Taxes on income, profits and capital gains

413.0

1 841.6

8 329.1

11 444.6

12 516.2

3.9

4.4

7.5

6.8

6.9

1100 Of individuals

99.2

604.1

1 492.8

2 990.7

3 500.0

0.9

1.4

1.3

1.8

1.9

1200 Corporate

219.6

882.9

4 448.7

7 146.7

7 658.4

2.1

2.1

4.0

4.2

4.3

1300 Unallocable between 1100 and 1200

94.2

354.6

2 387.5

1 307.3

1 357.7

0.9

0.8

2.1

0.8

0.8

2000 Social security contributions

159.6

576.8

1 494.0

2 441.4

2 627.6

1.5

1.4

1.3

1.4

1.5

2100 Employees

154.0

553.9

1 433.2

2 373.8

2 553.9

1.5

1.3

1.3

1.4

1.4

2200 Employers

5.5

22.8

60.8

67.6

73.6

0.1

0.1

0.1

0.0

0.0

2300 Self-employed or non-employed

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

109.3

554.0

898.6

1 731.7

1 950.2

1.0

1.3

0.8

1.0

1.1

4100 Recurrent taxes on immovable property

60.0

302.2

662.4

1 171.4

1 229.2

0.6

0.7

0.6

0.7

0.7

4200 Recurrent taxes on net wealth

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

3.4

10.9

39.3

100.5

202.4

0.0

0.0

0.0

0.1

0.1

4400 Taxes on financial and capital transactions

45.9

240.9

196.9

459.8

518.6

0.4

0.6

0.2

0.3

0.3

4500 Non-recurrent taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

1 118.7

5 041.8

11 185.2

18 629.6

19 858.9

10.6

12.0

10.0

11.0

11.0

5100 Taxes on production, sale, transfer, etc

1 074.0

4 789.8

10 532.9

17 449.2

18 597.2

10.2

11.4

9.4

10.3

10.3

5110 General taxes

664.4

3 306.4

8 399.9

14 073.1

15 069.5

6.3

7.9

7.5

8.3

8.4

5111 Value added taxes

664.4

3 306.4

8 399.9

14 073.1

15 069.5

6.3

7.9

7.5

8.3

8.4

5120 Taxes on specific goods and services

409.6

1 483.5

2 133.0

3 376.2

3 527.6

3.9

3.5

1.9

2.0

2.0

5121 Excises

166.0

816.2

1 561.2

2 568.9

2 682.7

1.6

1.9

1.4

1.5

1.5

5200 Taxes on use of goods and perform activities

44.7

251.9

652.3

1 180.4

1 261.7

0.4

0.6

0.6

0.7

0.7

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

-23.4

-112.2

-61.1

-118.0

-714.3

-0.2

-0.3

-0.1

-0.1

-0.4

Non-wastable tax credits

Non-wastable tax credits against 1000

0.0

0.0

0.0

179.6

213.5

0.0

0.0

0.0

0.1

0.1

Transfer component

..

..

..

129.6

151.4

..

..

..

0.1

0.1

Tax expenditure component

..

..

..

50.1

62.1

..

..

..

0.0

0.0

.. Not available

Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.

Source: Servicio de Impuestos internos (Chile's Tax Service).

 StatLink https://doi.org/10.1787/888934055481

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Table 4.10. Chile, tax revenue and % of GDP by level of government and main taxes

 

Billion CLP

% of GDP

1990

2000

2010

2016

2017

1990

2000

2010

2016

2017

Federal or Central government

Total tax revenue

1 579.7

6 936.8

19 214.8

29 493.6

31 274.2

15.0

16.5

17.2

17.4

17.4

1000 Taxes on income, profits and capital gains

413.0

1 841.6

8 329.1

11 444.6

12 516.2

3.9

4.4

7.5

6.8

6.9

2000 Social security contributions

66.7

232.7

371.4

483.1

506.0

0.6

0.6

0.3

0.3

0.3

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

59.7

255.4

245.0

576.8

738.3

0.6

0.6

0.2

0.3

0.4

5000 Taxes on goods and services

1 063.7

4 719.3

10 330.4

17 107.1

18 228.0

10.1

11.2

9.3

10.1

10.1

6000 Other taxes

-23.4

-112.2

-61.1

-118.0

-714.3

-0.2

-0.3

-0.1

-0.1

-0.4

State/Regional

Total tax revenue

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

Local government

Total tax revenue

104.7

621.2

1 508.3

2 677.4

2 842.8

1.0

1.5

1.4

1.6

1.6

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

49.6

298.7

653.6

1 154.9

1 211.9

0.5

0.7

0.6

0.7

0.7

5000 Taxes on goods and services

55.0

322.5

854.8

1 522.5

1 630.9

0.5

0.8

0.8

0.9

0.9

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Social Security Funds

Total tax revenue

92.8

344.0

1 122.6

1 958.4

2 121.5

0.9

0.8

1.0

1.2

1.2

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

92.8

344.0

1 122.6

1 958.4

2 121.5

0.9

0.8

1.0

1.2

1.2

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

.. Not available

Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.

Source: Servicio de Impuestos internos (Chile's Tax Service).

 StatLink https://doi.org/10.1787/888934055500

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Table 4.11. Czech Republic, tax revenue and % of GDP by selected tax category

 

Billion CZK

% of GDP

1990

2000

2010

2016

2017

1990

2000

2010

2016

2017

Total tax revenue

..

771.6

1 286.9

1 632.4

1 760.0

..

32.4

32.5

34.2

34.9

1000 Taxes on income, profits and capital gains

..

175.8

259.9

361.9

390.6

..

7.4

6.6

7.6

7.7

1100 Of individuals

..

99.7

131.7

183.1

202.2

..

4.2

3.3

3.8

4.0

1200 Corporate

..

76.2

128.2

178.8

188.3

..

3.2

3.2

3.7

3.7

1300 Unallocable between 1100 and 1200

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

2000 Social security contributions

..

341.5

576.0

699.6

757.2

..

14.4

14.5

14.7

15.0

2100 Employees

..

77.3

116.8

143.7

155.8

..

3.2

2.9

3.0

3.1

2200 Employers

..

220.2

363.1

444.2

483.4

..

9.3

9.2

9.3

9.6

2300 Self-employed or non-employed

..

44.1

96.1

111.7

117.9

..

1.9

2.4

2.3

2.3

2400 Unallocable between 2100, 2200 and 2300

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

10.9

16.4

23.4

23.8

..

0.5

0.4

0.5

0.5

4100 Recurrent taxes on immovable property

..

4.5

8.8

10.6

10.8

..

0.2

0.2

0.2

0.2

4200 Recurrent taxes on net wealth

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

..

0.6

0.2

0.0

0.0

..

0.0

0.0

0.0

0.0

4400 Taxes on financial and capital transactions

..

5.8

7.4

12.8

13.1

..

0.2

0.2

0.3

0.3

4500 Non-recurrent taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

..

243.0

427.8

539.0

579.3

..

10.2

10.8

11.3

11.5

5100 Taxes on production, sale, transfer, etc

..

226.4

402.1

512.7

552.0

..

9.5

10.1

10.8

10.9

5110 General taxes

..

141.2

263.5

353.9

387.5

..

5.9

6.6

7.4

7.7

5111 Value added taxes

..

141.2

263.5

353.9

387.5

..

5.9

6.6

7.4

7.7

5120 Taxes on specific goods and services

..

85.1

138.6

158.7

164.5

..

3.6

3.5

3.3

3.3

5121 Excises

..

71.4

138.4

158.4

164.1

..

3.0

3.5

3.3

3.3

5200 Taxes on use of goods and perform activities

..

16.6

25.7

26.3

27.2

..

0.7

0.7

0.6

0.5

5300 Unallocable between 5100 and 5200

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

6000 Other taxes

..

0.4

0.1

0.6

0.9

..

0.0

0.0

0.0

0.0

Non-wastable tax credits

Non-wastable tax credits against 1000

..

0.0

25.7

32.8

35.2

..

0.0

0.6

0.7

0.7

Transfer component

..

..

7.8

8.6

8.9

..

..

0.2

0.2

0.2

Tax expenditure component

..

..

17.9

24.2

26.3

..

..

0.5

0.5

0.5

.. Not available

Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.

Source: Ministry of Finance, Economic Department.

 StatLink https://doi.org/10.1787/888934055519

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Table 4.12. Czech Republic, tax revenue and % of GDP by level of government and main taxes

 

Billion CZK

% of GDP

1990

2000

2010

2016

2017

1990

2000

2010

2016

2017

Federal or Central government

Total tax revenue

..

423.4

687.3

906.4

975.8

..

17.8

17.3

19.0

19.3

1000 Taxes on income, profits and capital gains

..

175.8

259.9

361.9

390.6

..

7.4

6.6

7.6

7.7

2000 Social security contributions

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

6.4

7.6

12.8

13.1

..

0.3

0.2

0.3

0.3

5000 Taxes on goods and services

..

241.0

419.6

531.1

571.2

..

10.1

10.6

11.1

11.3

6000 Other taxes

..

0.1

0.1

0.6

0.9

..

0.0

0.0

0.0

0.0

State/Regional

Total tax revenue

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

Local government

Total tax revenue

..

6.7

17.0

18.5

18.8

..

0.3

0.4

0.4

0.4

1000 Taxes on income, profits and capital gains

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

2000 Social security contributions

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

4.5

8.7

10.6

10.8

..

0.2

0.2

0.2

0.2

5000 Taxes on goods and services

..

2.0

8.2

7.9

8.0

..

0.1

0.2

0.2

0.2

6000 Other taxes

..

0.3

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

Social Security Funds

Total tax revenue

..

341.5

576.0

699.6

757.2

..

14.4

14.5

14.7

15.0

1000 Taxes on income, profits and capital gains

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

2000 Social security contributions

..

341.5

576.0

699.6

757.2

..

14.4

14.5

14.7

15.0

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

.. Not available

Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.

Source: Ministry of Finance, Economic Department.

 StatLink https://doi.org/10.1787/888934055538

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Table 4.13. Denmark, tax revenue and % of GDP by selected tax category

 

Billion DKK

% of GDP

1990

2000

2010

2016

2017

1990

2000

2010

2016

2017

Total tax revenue

379.8

622.0

810.5

959.6

995.5

44.4

46.9

44.8

45.7

45.7

1000 Taxes on income, profits and capital gains

232.3

382.1

498.1

602.9

630.3

27.1

28.8

27.5

28.7

28.9

1100 Of individuals

205.2

327.5

420.9

509.5

527.0

24.0

24.7

23.2

24.3

24.2

1200 Corporate

14.6

42.1

40.9

59.8

71.3

1.7

3.2

2.3

2.8

3.3

1300 Unallocable between 1100 and 1200

12.5

12.4

36.4

33.7

32.0

1.5

0.9

2.0

1.6

1.5

2000 Social security contributions

0.1

8.4

1.8

1.2

1.1

0.0

0.6

0.1

0.1

0.0

2100 Employees

0.1

8.2

0.9

0.7

0.7

0.0

0.6

0.1

0.0

0.0

2200 Employers

0.0

0.2

0.9

0.5

0.3

0.0

0.0

0.1

0.0

0.0

2300 Self-employed or non-employed

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

2.5

2.3

4.1

5.8

5.4

0.3

0.2

0.2

0.3

0.3

4000 Taxes on property

16.2

20.7

33.4

38.3

38.9

1.9

1.6

1.8

1.8

1.8

4100 Recurrent taxes on immovable property

8.8

13.5

24.1

28.2

28.2

1.0

1.0

1.3

1.3

1.3

4200 Recurrent taxes on net wealth

0.9

0.0

0.0

0.0

0.0

0.1

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

2.2

2.9

3.6

4.2

4.3

0.3

0.2

0.2

0.2

0.2

4400 Taxes on financial and capital transactions

4.1

4.2

5.7

6.0

6.4

0.5

0.3

0.3

0.3

0.3

4500 Non-recurrent taxes

0.1

0.1

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

128.8

205.9

269.6

308.0

316.4

15.1

15.5

14.9

14.7

14.5

5100 Taxes on production, sale, transfer, etc

122.9

195.1

250.0

283.9

291.2

14.4

14.7

13.8

13.5

13.4

5110 General taxes

80.1

121.6

170.9

197.1

205.9

9.4

9.2

9.4

9.4

9.5

5111 Value added taxes

71.7

121.6

170.9

197.1

205.9

8.4

9.2

9.4

9.4

9.5

5120 Taxes on specific goods and services

42.7

73.5

79.1

86.8

85.3

5.0

5.5

4.4

4.1

3.9

5121 Excises

38.1

68.8

73.7

82.2

80.7

4.5

5.2

4.1

3.9

3.7

5200 Taxes on use of goods and perform activities

4.4

7.4

14.7

16.1

16.7

0.5

0.6

0.8

0.8

0.8

5300 Unallocable between 5100 and 5200

1.6

3.4

4.9

8.0

8.5

0.2

0.3

0.3

0.4

0.4

6000 Other taxes

0.0

0.4

0.2

0.3

0.3

0.0

0.0

0.0

0.0

0.0

Non-wastable tax credits

Non-wastable tax credits against 1000

..

..

5.0

4.2

4.2

..

..

0.3

0.2

0.2

Transfer component

..

..

0.2

0.2

0.2

..

..

0.0

0.0

0.0

Tax expenditure component

..

..

4.7

4.0

4.0

..

..

0.3

0.2

0.2

.. Not available

Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 5 "Country Tables, 1965-2017".

Source: Danmarks Statistik.

 StatLink https://doi.org/10.1787/888934055557

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Table 4.14. Denmark, tax revenue and % of GDP by level of government and main taxes

Billion DKK

% of GDP

1990

2000

2010

2016

2017

1990

2000

2010

2016

2017

Federal or Central government

Total tax revenue

260.3

421.2

590.0

701.1

729.1

30.4

31.7

32.6

33.4

33.5

1000 Taxes on income, profits and capital gains

124.0

204.5

305.9

376.1

395.6

14.5

15.4

16.9

17.9

18.2

2000 Social security contributions

0.1

1.4

0.9

0.7

0.7

0.0

0.1

0.1

0.0

0.0

3000 Taxes on payroll and workforce

2.5

2.3

4.1

5.8

5.4

0.3

0.2

0.2

0.3

0.3

4000 Taxes on property

7.5

7.2

9.3

10.2

10.7

0.9

0.5

0.5

0.5

0.5

5000 Taxes on goods and services

126.2

205.6

269.6

308.0

316.4

14.7

15.5

14.9

14.7

14.5

6000 Other taxes

0.0

0.4

0.2

0.3

0.3

0.0

0.0

0.0

0.0

0.0

State/Regional

Total tax revenue

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

Local government

Total tax revenue

116.9

191.1

216.3

255.0

262.9

13.7

14.4

11.9

12.1

12.1

1000 Taxes on income, profits and capital gains

108.3

177.6

192.3

226.8

234.7

12.7

13.4

10.6

10.8

10.8

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

8.7

13.5

24.1

28.2

28.2

1.0

1.0

1.3

1.3

1.3

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Social Security Funds

Total tax revenue

0.0

7.1

0.9

0.4

0.3

0.0

0.5

0.1

0.0

0.0

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

7.1

0.9

0.4

0.3

0.0

0.5

0.1

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

.. Not available

Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 6 "Tax revenues by sub-sectors of general government".

Source: Danmarks Statistik.

 StatLink https://doi.org/10.1787/888934055576

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Table 4.15. Estonia, tax revenue and % of GDP by selected tax category

 

Billion EUR

% of GDP

1990

2000

2010

2016

2017

1990

2000

2010

2016

2017

Total tax revenue

..

1.9

4.9

7.3

7.7

..

31.1

33.3

33.5

32.8

1000 Taxes on income, profits and capital gains

..

0.5

1.0

1.6

1.7

..

7.7

6.6

7.5

7.2

1100 Of individuals

..

0.4

0.8

1.3

1.3

..

6.8

5.3

5.8

5.7

1200 Corporate

..

0.1

0.2

0.4

0.4

..

0.9

1.3

1.7

1.5

1300 Unallocable between 1100 and 1200

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

2000 Social security contributions

..

0.7

1.9

2.4

2.6

..

10.9

12.8

11.2

11.2

2100 Employees

..

0.0

0.1

0.1

0.1

..

0.0

0.8

0.5

0.5

2200 Employers

..

0.7

1.7

2.3

2.5

..

10.7

11.8

10.6

10.6

2300 Self-employed or non-employed

..

0.0

0.0

0.0

0.0

..

0.2

0.1

0.1

0.1

2400 Unallocable between 2100, 2200 and 2300

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

0.0

0.1

0.1

0.1

..

0.4

0.3

0.3

0.2

4100 Recurrent taxes on immovable property

..

0.0

0.1

0.1

0.1

..

0.4

0.3

0.3

0.2

4200 Recurrent taxes on net wealth

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4400 Taxes on financial and capital transactions

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4500 Non-recurrent taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

..

0.7

2.0

3.1

3.3

..

12.1

13.4

14.4

14.0

5100 Taxes on production, sale, transfer, etc

..

0.7

1.9

3.0

3.2

..

11.7

13.0

13.9

13.5

5110 General taxes

..

0.5

1.3

2.0

2.1

..

8.4

8.6

9.1

9.1

5111 Value added taxes

..

0.5

1.3

2.0

2.1

..

8.4

8.5

9.1

9.1

5120 Taxes on specific goods and services

..

0.2

0.7

1.0

1.0

..

3.3

4.4

4.8

4.4

5121 Excises

..

0.2

0.6

1.0

1.0

..

3.0

4.2

4.6

4.2

5200 Taxes on use of goods and perform activities

..

0.0

0.1

0.1

0.1

..

0.4

0.4

0.5

0.5

5300 Unallocable between 5100 and 5200

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

Non-wastable tax credits

Non-wastable tax credits against 1000

..

..

..

..

..

..

..

..

..

..

Transfer component

..

..

..

..

..

..

..

..

..

..

Tax expenditure component

..

..

..

..

..

..

..

..

..

..

.. Not available

Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.

Source: Statistics Estonia.

 StatLink https://doi.org/10.1787/888934055595

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Table 4.16. Estonia, tax revenue and % of GDP by level of government and main taxes

 

Billion EUR

% of GDP

1990

2000

2010

2016

2017

1990

2000

2010

2016

2017

Federal or Central government

Total tax revenue

..

1.6

3.9

6.0

6.3

..

26.3

26.7

27.6

26.9

1000 Taxes on income, profits and capital gains

..

0.5

1.0

1.6

1.7

..

7.7

6.6

7.5

7.2

2000 Social security contributions

..

0.4

1.0

1.3

1.4

..

6.6

6.8

5.8

5.7

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

..

0.7

2.0

3.1

3.3

..

12.0

13.3

14.3

13.9

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

State/Regional

Total tax revenue

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

Local government

Total tax revenue

..

0.0

0.1

0.1

0.1

..

0.5

0.5

0.3

0.3

1000 Taxes on income, profits and capital gains

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

2000 Social security contributions

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

0.0

0.1

0.1

0.1

..

0.4

0.3

0.3

0.2

5000 Taxes on goods and services

..

0.0

0.0

0.0

0.0

..

0.1

0.1

0.1

0.1

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

Social Security Funds

Total tax revenue

..

0.3

0.9

1.2

1.3

..

4.3

5.9

5.4

5.4

1000 Taxes on income, profits and capital gains

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

2000 Social security contributions

..

0.3

0.9

1.2

1.3

..

4.3

5.9

5.4

5.4

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

.. Not available

Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.

Source: Statistics Estonia.

 StatLink https://doi.org/10.1787/888934055614

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Table 4.17. Finland, tax revenue and % of GDP by selected tax category

 

Billion EUR

% of GDP

1990

2000

2010

2016

2017

1990

2000

2010

2016

2017

Total tax revenue

39.1

62.4

76.3

95.1

97.0

42.9

45.8

40.8

44.0

43.3

1000 Taxes on income, profits and capital gains

15.3

26.9

27.1

32.9

34.4

16.8

19.7

14.5

15.2

15.4

1100 Of individuals

13.6

19.1

22.5

28.1

28.3

14.9

14.0

12.1

13.0

12.6

1200 Corporate

1.8

7.8

4.6

4.8

6.1

1.9

5.7

2.4

2.2

2.7

1300 Unallocable between 1100 and 1200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

10.0

15.8

22.6

27.6

27.0

11.0

11.6

12.1

12.8

12.1

2100 Employees

1.2

2.9

4.7

6.8

7.5

1.3

2.1

2.5

3.2

3.3

2200 Employers

8.1

11.6

16.0

18.8

17.6

8.9

8.5

8.6

8.7

7.9

2300 Self-employed or non-employed

0.7

1.3

1.9

2.0

1.9

0.8

0.9

1.0

0.9

0.9

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

1.0

1.5

2.1

3.1

3.5

1.1

1.1

1.1

1.4

1.5

4100 Recurrent taxes on immovable property

0.1

0.6

1.2

1.7

1.8

0.1

0.4

0.6

0.8

0.8

4200 Recurrent taxes on net wealth

0.0

0.2

0.0

0.0

0.0

0.0

0.1

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

0.1

0.4

0.4

0.5

0.9

0.2

0.3

0.2

0.2

0.4

4400 Taxes on financial and capital transactions

0.7

0.4

0.5

0.9

0.8

0.8

0.3

0.3

0.4

0.3

4500 Non-recurrent taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

12.7

18.1

24.3

31.2

31.9

14.0

13.3

13.0

14.5

14.2

5100 Taxes on production, sale, transfer, etc

12.6

17.7

23.5

30.0

30.6

13.8

13.0

12.6

13.9

13.7

5110 General taxes

7.5

10.9

15.5

19.7

20.4

8.3

8.0

8.3

9.1

9.1

5111 Value added taxes

7.5

10.9

15.5

19.7

20.4

8.3

8.0

8.3

9.1

9.1

5120 Taxes on specific goods and services

5.0

6.8

8.0

10.3

10.2

5.5

5.0

4.3

4.8

4.5

5121 Excises

3.8

5.6

6.3

8.2

8.0

4.2

4.1

3.4

3.8

3.6

5200 Taxes on use of goods and perform activities

0.2

0.4

0.8

1.2

1.3

0.2

0.3

0.4

0.6

0.6

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.1

0.1

0.1

0.1

0.0

0.0

0.0

0.0

Non-wastable tax credits

Non-wastable tax credits against 1000

..

..

..

..

..

..

..

..

..

..

Transfer component

..

..

..

..

..

..

..

..

..

..

Tax expenditure component

..

..

..

..

..

..

..

..

..

..

.. Not available

Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.

Source: Bulletin of Statistics; Central Statistical Office (for Central Government revenues); the Annual report of the National Pension Institute and Official Statistics of Finland Series XXIIA published by the Ministry and Social Affairs (for the Social Security and private pension respectively); supplementary information from unpublished sources.

 StatLink https://doi.org/10.1787/888934055633

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Table 4.18. Finland, tax revenue and % of GDP by level of government and main taxes

 

Billion EUR

% of GDP

1990

2000

2010

2016

2017

1990

2000

2010

2016

2017

Federal or Central government

Total tax revenue

20.7

33.1

35.0

45.3

46.9

22.7

24.3

18.7

21.0

21.0

1000 Taxes on income, profits and capital gains

7.0

14.0

9.8

12.7

13.4

7.7

10.3

5.2

5.9

6.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.9

0.9

0.9

1.4

1.7

1.0

0.7

0.5

0.6

0.8

5000 Taxes on goods and services

12.7

18.1

24.3

31.1

31.8

14.0

13.3

13.0

14.4

14.2

6000 Other taxes

0.0

0.0

0.1

0.1

0.1

0.1

0.0

0.0

0.0

0.0

State/Regional

Total tax revenue

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

Local government

Total tax revenue

8.4

13.5

18.5

22.0

22.8

9.2

9.9

9.9

10.2

10.2

1000 Taxes on income, profits and capital gains

8.3

12.9

17.3

20.3

21.0

9.1

9.5

9.3

9.4

9.4

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.1

0.6

1.2

1.7

1.8

0.1

0.4

0.6

0.8

0.8

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Social Security Funds

Total tax revenue

10.0

15.7

22.6

27.6

27.0

11.0

11.6

12.1

12.8

12.1

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

10.0

15.7

22.6

27.6

27.0

11.0

11.6

12.1

12.8

12.1

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

.. Not available

Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.

Source: Bulletin of Statistics; Central Statistical Office (for Central Government revenues); the Annual report of the National Pension Institute and Official Statistics of Finland Series XXIIA published by the Ministry and Social Affairs (for the Social Security and private pension respectively); supplementary information from unpublished sources.

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Table 4.19. France, tax revenue and % of GDP by selected tax category

Billion EUR

% of GDP

1990

2000

2010

2016

2017

1990

2000

2010

2016

2017

Total tax revenue

433.8

642.2

840.9

1 013.7

1 058.4

41.2

43.4

42.1

45.4

46.1

1000 Taxes on income, profits and capital gains

69.6

159.5

189.9

236.6

250.1

6.6

10.8

9.5

10.6

10.9

1100 Of individuals

46.3

115.3

143.2

191.2

196.6

4.4

7.8

7.2

8.6

8.6

1200 Corporate

23.1

44.2

46.6

45.4

53.5

2.2

3.0

2.3

2.0

2.3

1300 Unallocable between 1100 and 1200

0.3

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

191.1

230.7

321.7

373.1

385.0

18.1

15.6

16.1

16.7

16.8

2100 Employees

57.3

57.4

77.8

96.0

100.3

5.4

3.9

3.9

4.3

4.4

2200 Employers

118.1

158.6

218.3

249.3

257.0

11.2

10.7

10.9

11.2

11.2

2300 Self-employed or non-employed

15.7

14.6

25.7

27.7

27.7

1.5

1.0

1.3

1.2

1.2

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

8.3

14.8

26.8

34.6

35.5

0.8

1.0

1.3

1.5

1.5

4000 Taxes on property

27.4

45.9

72.6

94.6

100.3

2.6

3.1

3.6

4.2

4.4

4100 Recurrent taxes on immovable property

14.8

29.3

49.7

62.3

63.7

1.4

2.0

2.5

2.8

2.8

4200 Recurrent taxes on net wealth

2.6

2.4

4.4

4.8

5.0

0.2

0.2

0.2

0.2

0.2

4300 Estate, inheritance and gift taxes

4.1

6.9

7.7

12.4

14.3

0.4

0.5

0.4

0.6

0.6

4400 Taxes on financial and capital transactions

5.9

7.3

10.8

15.1

17.3

0.6

0.5

0.5

0.7

0.8

4500 Non-recurrent taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

123.2

165.7

208.7

247.2

259.0

11.7

11.2

10.5

11.1

11.3

5100 Taxes on production, sale, transfer, etc

119.2

161.2

202.4

240.1

251.6

11.3

10.9

10.1

10.7

11.0

5110 General taxes

81.3

109.7

140.3

157.9

165.3

7.7

7.4

7.0

7.1

7.2

5111 Value added taxes

80.0

106.9

135.3

154.4

161.7

7.6

7.2

6.8

6.9

7.0

5120 Taxes on specific goods and services

37.9

51.4

62.1

82.1

86.3

3.6

3.5

3.1

3.7

3.8

5121 Excises

26.8

39.6

45.5

58.5

61.6

2.5

2.7

2.3

2.6

2.7

5200 Taxes on use of goods and perform activities

4.0

4.6

6.3

7.2

7.5

0.4

0.3

0.3

0.3

0.3

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

14.1

24.0

19.5

25.9

26.6

1.3

1.6

1.0

1.2

1.2

Non-wastable tax credits

Non-wastable tax credits against 1000

..

0.5

17.4

25.9

28.9

..

0.0

0.9

1.2

1.3

Transfer component

..

..

7.9

11.6

14.6

..

..

0.4

0.5

0.6

Tax expenditure component

..

..

9.5

14.3

14.3

..

..

0.5

0.6

0.6

.. Not available

Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 5 "Country Tables, 1965-2017".

Source: General Account of the Administration of finances for the figures of fiscal receipts. OSCE for the figures of Social Security from 1965 to 1969, and ESA for the following years.

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Table 4.20. France, tax revenue and % of GDP by level of government and main taxes

 

Billion EUR

% of GDP

1990

2000

2010

2016

2017

1990

2000

2010

2016

2017

Federal or Central government

Total tax revenue

200.1

270.0

299.6

338.7

362.0

19.0

18.3

15.0

15.2

15.8

1000 Taxes on income, profits and capital gains

69.6

94.3

97.0

122.8

132.7

6.6

6.4

4.9

5.5

5.8

2000 Social security contributions

3.2

5.4

7.6

8.0

8.3

0.3

0.4

0.4

0.4

0.4

3000 Taxes on payroll and workforce

6.2

10.6

4.2

4.0

3.7

0.6

0.7

0.2

0.2

0.2

4000 Taxes on property

8.6

13.4

15.9

23.1

25.4

0.8

0.9

0.8

1.0

1.1

5000 Taxes on goods and services

112.1

143.3

157.2

179.9

190.8

10.6

9.7

7.9

8.1

8.3

6000 Other taxes

0.4

3.1

17.6

0.9

1.1

0.0

0.2

0.9

0.0

0.0

State/Regional

Total tax revenue

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

Local government

Total tax revenue

40.2

64.4

88.7

135.8

140.7

3.8

4.4

4.4

6.1

6.1

1000 Taxes on income, profits and capital gains

0.0

0.0

0.1

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

1.7

3.8

7.4

9.6

10.2

0.2

0.3

0.4

0.4

0.4

4000 Taxes on property

18.8

32.5

56.7

71.5

74.9

1.8

2.2

2.8

3.2

3.3

5000 Taxes on goods and services

6.0

7.2

22.9

31.6

32.3

0.6

0.5

1.1

1.4

1.4

6000 Other taxes

13.7

20.8

1.6

23.1

23.2

1.3

1.4

0.1

1.0

1.0

Social Security Funds

Total tax revenue

190.9

305.9

450.6

535.6

551.8

18.1

20.7

22.6

24.0

24.0

1000 Taxes on income, profits and capital gains

0.0

65.2

92.8

113.7

117.4

0.0

4.4

4.7

5.1

5.1

2000 Social security contributions

187.9

225.3

314.1

365.1

376.7

17.8

15.2

15.7

16.3

16.4

3000 Taxes on payroll and workforce

0.4

0.4

15.1

21.0

21.6

0.0

0.0

0.8

0.9

0.9

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

2.5

14.9

28.4

35.6

35.7

0.2

1.0

1.4

1.6

1.6

6000 Other taxes

0.0

0.1

0.2

0.3

0.4

0.0

0.0

0.0

0.0

0.0

.. Not available

Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 6 "Tax revenues by sub-sectors of general government".

Source: General Account of the Administration of finances for the figures of fiscal receipts. OSCE for the figures of Social Security from 1965 to 1969, and ESA for the following years.

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Table 4.21. Germany, tax revenue and % of GDP by selected tax category

 

Billion EUR

% of GDP

1990

2000

2010

2016

2017

1990

2000

2010

2016

2017

Total tax revenue

454.8

767.1

903.3

1 182.3

1 231.3

34.8

36.2

35.0

37.4

37.6

1000 Taxes on income, profits and capital gains

147.3

231.2

257.8

376.3

400.6

11.3

10.9

10.0

11.9

12.2

1100 Of individuals

125.3

194.2

219.4

313.8

334.1

9.6

9.2

8.5

9.9

10.2

1200 Corporate

22.0

37.1

38.4

62.4

66.5

1.7

1.8

1.5

2.0

2.0

1300 Unallocable between 1100 and 1200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

170.4

299.4

354.0

445.0

466.5

13.0

14.1

13.7

14.1

14.2

2100 Employees

73.6

131.6

155.3

199.4

209.6

5.6

6.2

6.0

6.3

6.4

2200 Employers

86.7

147.4

167.2

206.9

216.4

6.6

7.0

6.5

6.5

6.6

2300 Self-employed or non-employed

10.2

20.4

31.5

38.7

40.5

0.8

1.0

1.2

1.2

1.2

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

15.3

17.5

21.0

33.4

33.6

1.2

0.8

0.8

1.1

1.0

4100 Recurrent taxes on immovable property

4.5

8.8

11.3

13.7

14.0

0.3

0.4

0.4

0.4

0.4

4200 Recurrent taxes on net wealth

6.2

0.4

0.0

0.4

0.4

0.5

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

1.5

3.0

4.4

7.0

6.1

0.1

0.1

0.2

0.2

0.2

4400 Taxes on financial and capital transactions

3.1

5.2

5.3

12.4

13.1

0.2

0.2

0.2

0.4

0.4

4500 Non-recurrent taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

121.6

215.3

266.1

320.5

323.6

9.3

10.2

10.3

10.1

9.9

5100 Taxes on production, sale, transfer, etc

117.2

208.1

256.9

301.6

311.7

9.0

9.8

10.0

9.5

9.5

5110 General taxes

75.5

140.9

180.5

219.1

226.9

5.8

6.7

7.0

6.9

6.9

5111 Value added taxes

75.5

140.9

180.5

219.1

226.9

5.8

6.7

7.0

6.9

6.9

5120 Taxes on specific goods and services

41.7

67.2

76.1

82.3

84.5

3.2

3.2

2.9

2.6

2.6

5121 Excises

31.2

57.2

63.5

64.9

66.5

2.4

2.7

2.5

2.1

2.0

5200 Taxes on use of goods and perform activities

4.4

7.2

9.2

18.8

11.9

0.3

0.3

0.4

0.6

0.4

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.2

0.2

0.2

2.0

2.0

0.0

0.0

0.0

0.1

0.1

Non-wastable tax credits

Non-wastable tax credits against 1000

..

39.3

46.3

42.9

43.5

..

1.9

1.8

1.4

1.3

Transfer component

..

..

17.7

15.3

15.3

..

..

0.7

0.5

0.5

Tax expenditure component

..

..

28.6

27.6

28.2

..

..

1.1

0.9

0.9

.. Not available

Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.

Source: Finanzbericht, Bonn; Tax Statistics. Unpublished estimates by the Ministry of Finance.

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Table 4.22. Germany, tax revenue and % of GDP by level of government and main taxes

 

Billion EUR

% of GDP

1990

2000

2010

2016

2017

1990

2000

2010

2016

2017

Federal or Central government

Total tax revenue

143.9

234.8

283.0

350.8

363.6

11.0

11.1

11.0

11.1

11.1

1000 Taxes on income, profits and capital gains

58.2

97.9

104.5

153.4

164.1

4.5

4.6

4.1

4.9

5.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

1.2

0.0

0.0

0.4

0.4

0.1

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

84.6

136.9

178.5

197.1

199.1

6.5

6.5

6.9

6.2