4. Country tables, 1990-2020

Abstract

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

4.1. Tax revenue and % of GDP by selected tax category and by level of government

In all the following tables, the symbol (..) indicates not available or not applicable. The main series in this chapter cover a selection of years between 1990 and 2020. A complete series is available online. Data for 1955 and 1960 (for nineteen OECD countries) are provided in Part V of the 1998 edition of this Report.

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

Box 4.1. 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 directly from the specific taxes to which they relate, except for France, where the capital transfer has been allocated between tax headings in proportion to their tax revenues at the level of government against which these transfers were recorded.

Countries reporting capital transfers include:

Austria from 2020
Belgium from 1995
Denmark from 1971
France from 1992
Lithuania from 1999
Luxembourg from 2013
Poland from 1995
Slovenia from 1995
Switzerland from 1990

Table 4.1. Australia, tax revenue and % of GDP by selected tax category
	Billion AUD					% of GDP
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Total tax revenue	116.5	214.8	356.7	548.9	590.7	28.1	30.4	25.2	27.7	28.5
1000 Taxes on income, profits and capital gains	66.5	124.4	202.2	324.8	348.3	16.0	17.6	14.3	16.4	16.8
1100 Of individuals	50.1	81.0	138.2	230.8	236.9	12.1	11.5	9.7	11.7	11.5
1200 Corporate	16.5	43.4	64.0	94.0	111.3	4.0	6.1	4.5	4.7	5.4
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	25.7	26.4	1.7	1.4	1.3	1.3	1.3
4000 Taxes on property	10.4	18.8	33.5	54.0	59.5	2.5	2.7	2.4	2.7	2.9
4100 Recurrent taxes on immovable property	6.1	9.1	19.9	33.8	34.5	1.5	1.3	1.4	1.7	1.7
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	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	20.2	25.0	1.0	1.4	1.0	1.0	1.2
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	102.6	144.4	156.6	7.8	8.8	7.2	7.3	7.6
5100 Taxes on production, sale, transfer, etc	27.2	56.2	90.8	123.6	135.1	6.6	8.0	6.4	6.2	6.5
5110 General taxes	9.4	25.8	48.1	65.7	75.3	2.3	3.7	3.4	3.3	3.6
5111 Value added taxes	0.0	23.9	46.9	64.0	73.3	0.0	3.4	3.3	3.2	3.5
5120 Taxes on specific goods and services	17.8	30.3	42.7	57.9	59.8	4.3	4.3	3.0	2.9	2.9
5121 Excises	12.0	19.8	26.7	24.1	25.9	2.9	2.8	1.9	1.2	1.2
5200 Taxes on use of goods and perform activities	5.2	5.7	11.7	20.8	21.5	1.3	0.8	0.8	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	0.0	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	10.6	10.1	..	0.0	0.5	0.5	0.5
Transfer component	..	0.0	4.4	6.8	6.6	..	0.0	0.3	0.3	0.3
Tax expenditure component	..	0.2	2.4	3.8	3.5	..	0.0	0.2	0.2	0.2
.. Not available
Note: More detailed country data and country notes are available in chapter 5 "Detailed country tables". Full time series can be accessed at http://oe.cd/full-time-series.
Source: Australian Bureau of Statistics.
StatLink https://stat.link/ulx746

Table 4.2. Australia, tax revenue and % of GDP by level of government and main taxes
	Billion AUD					% of GDP
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Federal or Central government
Total tax revenue	92.6	175.7	285.9	443.8	477.7	22.3	24.9	20.2	22.4	23.1
1000 Taxes on income, profits and capital gains	66.5	124.4	202.2	324.8	348.3	16.0	17.6	14.3	16.4	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	1.0	1.7	0.3	0.0	0.0	0.1	0.1
4000 Taxes on property	0.2	0.0	0.0	0.0	0.0	0.1	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	24.5	51.1	83.2	118.0	127.7	5.9	7.2	5.9	6.0	6.2
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	85.5	93.0	4.7	4.6	4.1	4.3	4.5
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	24.7	24.7	1.4	1.3	1.3	1.2	1.2
4000 Taxes on property	6.0	12.4	21.0	34.4	39.4	1.4	1.8	1.5	1.7	1.9
5000 Taxes on goods and services	7.9	10.8	19.3	26.4	28.9	1.9	1.5	1.4	1.3	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	19.6	20.1	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	19.6	20.1	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 chapter 6 "Tax revenues by sub-sectors of general government". Full time series can be accessed at http://oe.cd/full-time-series.
Source: Australian Bureau of Statistics.
StatLink https://stat.link/jwpcy4

Table 4.3. Austria, tax revenue and % of GDP by selected tax category
	Billion EUR					% of GDP
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Total tax revenue	54.0	90.3	121.2	169.3	160.2	39.3	42.3	41.0	42.6	42.2
1000 Taxes on income, profits and capital gains	13.8	25.6	34.0	49.9	44.5	10.0	12.0	11.5	12.5	11.7
1100 Of individuals	11.3	19.9	27.1	38.3	35.5	8.2	9.3	9.2	9.6	9.4
1200 Corporate	1.9	4.2	5.5	10.8	8.2	1.4	1.9	1.9	2.7	2.2
1300 Unallocable between 1100 and 1200	0.5	1.5	1.4	0.8	0.8	0.4	0.7	0.5	0.2	0.2
2000 Social security contributions	17.8	30.5	41.4	59.1	58.9	12.9	14.3	14.0	14.9	15.5
2100 Employees	7.5	12.5	16.8	23.8	23.8	5.5	5.8	5.7	6.0	6.3
2200 Employers	8.8	14.7	19.4	27.8	27.7	6.4	6.9	6.6	7.0	7.3
2300 Self-employed or non-employed	1.5	3.4	5.2	7.5	7.5	1.1	1.6	1.7	1.9	2.0
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	3.3	5.8	8.4	10.8	10.4	2.4	2.7	2.8	2.7	2.8
4000 Taxes on property	1.5	1.2	1.6	2.2	2.2	1.1	0.6	0.5	0.5	0.6
4100 Recurrent taxes on immovable property	0.4	0.5	0.7	0.8	0.9	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	1.3	1.3	0.3	0.3	0.3	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	17.0	26.5	34.7	46.5	43.4	12.4	12.4	11.7	11.7	11.5
5100 Taxes on production, sale, transfer, etc	16.2	24.6	32.1	42.5	39.4	11.8	11.5	10.9	10.7	10.4
5110 General taxes	11.2	16.9	22.7	30.4	28.2	8.2	7.9	7.7	7.7	7.4
5111 Value added taxes	11.2	16.9	22.7	30.4	28.2	8.2	7.9	7.7	7.7	7.4
5120 Taxes on specific goods and services	4.9	7.7	9.4	12.1	11.2	3.5	3.6	3.2	3.0	2.9
5121 Excises	3.3	5.5	6.9	8.2	7.2	2.4	2.6	2.3	2.1	1.9
5200 Taxes on use of goods and perform activities	0.9	1.9	2.6	4.0	4.1	0.6	0.9	0.9	1.0	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	0.7	0.8	1.1	0.8	0.7	0.5	0.4	0.4	0.2	0.2
Non-wastable tax credits
Non-wastable tax credits against 1000	..	0.7	0.7	0.3	0.3	..	0.3	0.2	0.1	0.1
Transfer component	..	0.1	0.2	0.1	0.1	..	0.0	0.1	0.0	0.0
Tax expenditure component	..	0.6	0.4	0.2	0.2	..	0.3	0.1	0.1	0.1
Revenues collected on behalf of the EU
Revenues collected on behalf of the EU, total	..	0.4	0.3	0.7	0.7	..	0.2	0.1	0.2	0.2
Customs duties	..	0.4	0.3	0.5	0.5	..	0.2	0.1	0.1	0.1
SRF contributions	..	..	..	0.2	0.2	..	..	..	0.0	0.1
.. Not available
Note: The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfers were subtracted directly from the specific taxes to which they relate. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in chapter 5 "Detailed country tables". More detailed country data and country notes are available in chapter 5 "Detailed country tables". Full time series can be accessed at http://oe.cd/full-time-series.
Source: Statistics Austria.
StatLink https://stat.link/5mfbo0

Table 4.4. Austria, tax revenue and % of GDP by level of government and main taxes
	Billion EUR					% of GDP
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Federal or Central government
Total tax revenue	27.2	60.5	80.7	109.9	101.2	19.8	28.3	27.3	27.7	26.7
1000 Taxes on income, profits and capital gains	8.6	24.9	33.1	48.6	43.2	6.2	11.7	11.2	12.2	11.4
2000 Social security contributions	2.4	5.1	6.3	8.5	8.4	1.7	2.4	2.1	2.1	2.2
3000 Taxes on payroll and workforce	2.6	3.9	5.8	5.8	5.7	1.9	1.8	1.9	1.5	1.5
4000 Taxes on property	0.9	0.7	0.9	1.4	1.4	0.6	0.3	0.3	0.3	0.4
5000 Taxes on goods and services	12.3	25.3	33.7	45.0	41.9	8.9	11.8	11.4	11.3	11.1
6000 Other taxes	0.5	0.6	0.9	0.6	0.5	0.4	0.3	0.3	0.1	0.1
State/Regional
Total tax revenue	5.8	1.4	2.0	3.5	3.3	4.2	0.7	0.7	0.9	0.9
1000 Taxes on income, profits and capital gains	2.8	0.6	0.9	1.3	1.3	2.0	0.3	0.3	0.3	0.3
2000 Social security contributions	0.2	0.4	0.5	0.5	0.4	0.2	0.2	0.2	0.1	0.1
3000 Taxes on payroll and workforce	0.0	0.1	0.2	1.1	1.1	0.0	0.1	0.1	0.3	0.3
4000 Taxes on property	0.1	0.0	0.0	0.1	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	2.7	0.2	0.3	0.5	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	5.3	5.1	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	0.2	0.2	0.1	0.1	0.1	0.1	0.1
3000 Taxes on payroll and workforce	0.7	1.8	2.4	3.8	3.7	0.5	0.8	0.8	1.0	1.0
4000 Taxes on property	0.5	0.5	0.6	0.7	0.8	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	0.2	0.1	0.1	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	15.0	24.8	34.4	49.8	49.9	10.9	11.6	11.6	12.5	13.1
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	15.0	24.8	34.4	49.8	49.9	10.9	11.6	11.6	12.5	13.1
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
Note: The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfers were subtracted directly from the specific taxes to which they relate. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in chapter 6 "Tax revenues by sub-sectors of general government". More detailed country data and country notes are available in chapter 6 "Tax revenues by sub-sectors of general government". Full time series can be accessed at http://oe.cd/full-time-series.
Source: Statistics Austria.
StatLink https://stat.link/e69db2

Table 4.5. Belgium, tax revenue and % of GDP by selected tax category
	Billion EUR					% of GDP
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Total tax revenue	70.4	112.4	155.7	202.8	194.1	41.4	43.8	42.9	42.4	42.5
1000 Taxes on income, profits and capital gains	26.0	43.4	53.2	71.8	69.0	15.3	16.9	14.7	15.0	15.1
1100 Of individuals	22.5	35.3	44.0	54.0	54.0	13.2	13.8	12.1	11.3	11.8
1200 Corporate	3.4	8.1	9.2	17.7	14.9	2.0	3.1	2.5	3.7	3.3
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	50.5	63.1	62.1	13.7	13.5	13.9	13.2	13.6
2100 Employees	7.2	10.9	15.0	19.1	18.8	4.2	4.3	4.1	4.0	4.1
2200 Employers	14.7	20.8	30.9	37.8	37.1	8.6	8.1	8.5	7.9	8.1
2300 Self-employed or non-employed	1.5	2.9	4.6	6.2	6.1	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	16.4	15.6	1.6	2.1	3.1	3.4	3.4
4100 Recurrent taxes on immovable property	0.6	1.2	4.6	6.1	6.1	0.4	0.5	1.3	1.3	1.3
4200 Recurrent taxes on net wealth	0.0	0.1	0.2	0.9	1.0	0.0	0.0	0.1	0.2	0.2
4300 Estate, inheritance and gift taxes	0.5	1.1	2.3	2.9	3.0	0.3	0.4	0.6	0.6	0.6
4400 Taxes on financial and capital transactions	1.5	2.7	3.5	5.4	5.0	0.9	1.0	1.0	1.1	1.1
4500 Non-recurrent taxes	0.0	0.1	0.3	0.5	0.3	0.0	0.0	0.1	0.1	0.1
4600 Other recurrent taxes on property	0.1	0.2	0.3	0.5	0.3	0.1	0.1	0.1	0.1	0.1
5000 Taxes on goods and services	18.4	29.1	40.7	51.6	47.3	10.8	11.3	11.2	10.8	10.4
5100 Taxes on production, sale, transfer, etc	17.4	27.0	38.3	48.7	44.6	10.2	10.5	10.5	10.2	9.8
5110 General taxes	11.6	18.2	25.5	32.1	29.3	6.8	7.1	7.0	6.7	6.4
5111 Value added taxes	11.5	18.1	25.3	31.7	29.1	6.8	7.1	7.0	6.6	6.4
5120 Taxes on specific goods and services	5.8	8.7	12.8	16.6	15.3	3.4	3.4	3.5	3.5	3.3
5121 Excises	3.5	5.7	7.8	10.0	9.0	2.0	2.2	2.1	2.1	2.0
5200 Taxes on use of goods and perform activities	1.0	2.1	2.4	2.9	2.7	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	1.1	1.1	..	..	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	0.9	0.9	..	..	0.2	0.2	0.2
Revenues collected on behalf of the EU
Revenues collected on behalf of the EU, total	0.9	1.0	1.3	2.0	1.7	0.6	0.4	0.4	0.4	0.4
Customs duties	..	1.0	1.2	1.7	1.4	..	0.4	0.3	0.4	0.3
SRF contributions	..	..	..	0.3	0.3	..	..	..	0.1	0.1
.. Not available
Note: The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfers were subtracted directly from the specific taxes to which they relate. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in chapter 5 "Detailed country tables". More detailed country data and country notes are available in chapter 5 "Detailed country tables". Full time series can be accessed at http://oe.cd/full-time-series.
Source: Institute for National Accounts; Federal Ministry of Finance.
StatLink https://stat.link/p0fi5t

Table 4.6. Belgium, tax revenue and % of GDP by level of government and main taxes
	Billion EUR					% of GDP
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Federal or Central government
Total tax revenue	42.5	69.4	87.8	103.3	96.1	25.0	27.1	24.2	21.6	21.0
1000 Taxes on income, profits and capital gains	23.9	39.6	49.3	57.0	53.6	14.0	15.4	13.6	11.9	11.7
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	2.2	2.1	0.6	0.9	0.3	0.5	0.5
5000 Taxes on goods and services	16.7	26.3	35.0	44.0	40.4	9.8	10.2	9.7	9.2	8.8
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	21.5	21.5	0.7	1.0	2.2	4.5	4.7
1000 Taxes on income, profits and capital gains	0.0	0.1	0.0	10.0	10.6	0.0	0.0	0.0	2.1	2.3
2000 Social security contributions	0.0	0.0	0.0	0.3	0.3	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	8.1	7.6	0.5	0.7	1.5	1.7	1.7
5000 Taxes on goods and services	0.2	0.5	2.4	3.2	3.0	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	10.0	9.9	1.8	1.8	2.2	2.1	2.2
1000 Taxes on income, profits and capital gains	2.1	3.1	2.9	3.5	3.7	1.2	1.2	0.8	0.7	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	5.7	5.6	0.3	0.4	1.2	1.2	1.2
5000 Taxes on goods and services	0.3	0.4	0.6	0.7	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	50.7	66.1	64.9	13.4	13.6	14.0	13.8	14.2
1000 Taxes on income, profits and capital gains	0.0	0.6	1.0	1.3	1.2	0.0	0.2	0.3	0.3	0.3
2000 Social security contributions	22.4	33.3	48.0	62.8	61.7	13.2	13.0	13.2	13.1	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	1.7	1.6	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: The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfers were subtracted directly from the specific taxes to which they relate. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in chapter 6 "Tax revenues by sub-sectors of general government". More detailed country data and country notes are available in chapter 6 "Tax revenues by sub-sectors of general government". Full time series can be accessed at http://oe.cd/full-time-series.
Source: Institute for National Accounts; Federal Ministry of Finance.
StatLink https://stat.link/ca5te6

Table 4.7. Canada, tax revenue and % of GDP by selected tax category
	Billion CAD					% of GDP
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Total tax revenue	244.2	390.2	516.6	764.4	756.0	35.1	34.7	31.0	33.1	34.3
1000 Taxes on income, profits and capital gains	118.6	195.3	241.0	372.2	376.5	17.0	17.4	14.5	16.1	17.1
1100 Of individuals	99.7	143.7	180.9	275.6	278.9	14.3	12.8	10.9	11.9	12.6
1200 Corporate	17.2	47.6	54.1	86.6	89.5	2.5	4.2	3.2	3.7	4.1
1300 Unallocable between 1100 and 1200	1.7	4.0	6.0	10.0	8.2	0.2	0.4	0.4	0.4	0.4
2000 Social security contributions	29.7	53.1	76.8	108.4	107.9	4.3	4.7	4.6	4.7	4.9
2100 Employees	10.6	21.4	30.6	44.2	44.5	1.5	1.9	1.8	1.9	2.0
2200 Employers	18.4	30.3	43.5	60.2	59.4	2.7	2.7	2.6	2.6	2.7
2300 Self-employed or non-employed	0.6	1.4	2.6	3.9	4.0	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	17.4	17.4	0.8	0.7	0.6	0.8	0.8
4000 Taxes on property	24.5	37.2	63.7	88.8	90.6	3.5	3.3	3.8	3.8	4.1
4100 Recurrent taxes on immovable property	20.2	30.2	51.7	70.8	72.2	2.9	2.7	3.1	3.1	3.3
4200 Recurrent taxes on net wealth	1.9	4.2	1.5	0.5	0.5	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	6.7	7.9	0.0	0.0	0.2	0.3	0.4
4500 Non-recurrent taxes	2.4	2.7	7.3	10.5	9.7	0.3	0.2	0.4	0.5	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	176.6	162.8	9.1	8.4	7.4	7.6	7.4
5100 Taxes on production, sale, transfer, etc	59.6	88.9	116.2	165.7	152.4	8.6	7.9	7.0	7.2	6.9
5110 General taxes	34.5	55.3	72.1	108.8	102.7	5.0	4.9	4.3	4.7	4.7
5111 Value added taxes	0.0	35.9	70.7	103.4	99.7	0.0	3.2	4.2	4.5	4.5
5120 Taxes on specific goods and services	25.2	33.6	44.0	56.9	49.6	3.6	3.0	2.6	2.5	2.2
5121 Excises	14.5	18.4	23.3	28.9	27.9	2.1	1.6	1.4	1.2	1.3
5200 Taxes on use of goods and perform activities	3.5	5.6	7.6	10.9	10.4	0.5	0.5	0.5	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	0.0	0.0
6000 Other taxes	2.9	2.2	0.6	1.0	0.9	0.4	0.2	0.0	0.0	0.0
Non-wastable tax credits
Non-wastable tax credits against 1000	..	3.4	11.1	18.3	18.3	..	0.3	0.7	0.8	0.8
Transfer component	..	3.1	10.2	14.4	13.6	..	0.3	0.6	0.6	0.6
Tax expenditure component	..	0.3	0.9	4.0	4.7	..	0.0	0.1	0.2	0.2
.. Not available
Note: More detailed country data and country notes are available in chapter 5 "Detailed country tables". Full time series can be accessed at http://oe.cd/full-time-series.
Source: Statistics Canada.
StatLink https://stat.link/kyienm

Table 4.8. Canada, tax revenue and % of GDP by level of government and main taxes
	Billion CAD					% of GDP
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Federal or Central government
Total tax revenue	101.7	184.4	212.8	314.2	310.8	14.6	16.4	12.8	13.6	14.1
1000 Taxes on income, profits and capital gains	73.6	126.3	148.7	227.5	228.3	10.6	11.2	8.9	9.8	10.3
2000 Social security contributions	0.0	18.8	17.9	23.4	22.6	0.0	1.7	1.1	1.0	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	63.3	60.0	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	303.6	296.2	12.8	13.2	12.1	13.1	13.4
1000 Taxes on income, profits and capital gains	44.9	69.0	92.2	144.7	148.2	6.5	6.1	5.5	6.3	6.7
2000 Social security contributions	0.0	8.3	11.7	14.6	13.7	0.0	0.7	0.7	0.6	0.6
3000 Taxes on payroll and workforce	5.5	8.0	10.8	17.4	17.4	0.8	0.7	0.6	0.8	0.8
4000 Taxes on property	4.2	8.4	9.8	14.9	15.4	0.6	0.7	0.6	0.6	0.7
5000 Taxes on goods and services	34.6	54.5	76.7	112.0	101.6	5.0	4.8	4.6	4.8	4.6
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	76.2	77.3	3.4	2.8	3.3	3.3	3.5
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	73.9	75.2	2.9	2.6	3.2	3.2	3.4
5000 Taxes on goods and services	0.4	0.6	0.9	1.4	1.2	0.1	0.1	0.1	0.1	0.1
6000 Other taxes	2.9	2.2	0.6	1.0	0.9	0.4	0.2	0.0	0.0	0.0
Social Security Funds
Total tax revenue	29.7	26.0	47.2	70.4	71.6	4.3	2.3	2.8	3.0	3.2
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	29.7	26.0	47.2	70.4	71.6	4.3	2.3	2.8	3.0	3.2
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 chapter 6 "Tax revenues by sub-sectors of general government". Full time series can be accessed at http://oe.cd/full-time-series.
Source: Statistics Canada.
StatLink https://stat.link/8n7xsd

Table 4.9. Chile, tax revenue and % of GDP by selected tax category
	Billion CLP					% of GDP
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Total tax revenue	1 777.2	7 902.0	21 845.7	41 025.5	38 817.2	16.8	18.7	19.7	21.0	19.4
1000 Taxes on income, profits and capital gains	413.0	1 841.6	8 329.1	14 283.2	12 540.3	3.9	4.4	7.5	7.3	6.3
1100 Of individuals	99.2	604.1	1 492.8	2 937.5	3 976.0	0.9	1.4	1.3	1.5	2.0
1200 Corporate	219.6	882.9	4 448.7	9 597.5	9 429.8	2.1	2.1	4.0	4.9	4.7
1300 Unallocable between 1100 and 1200	94.2	354.6	2 387.5	1 748.2	-865.5	0.9	0.8	2.2	0.9	-0.4
2000 Social security contributions	159.6	576.8	1 494.0	2 994.9	3 104.9	1.5	1.4	1.3	1.5	1.5
2100 Employees	154.0	553.9	1 433.2	2 894.7	2 994.0	1.5	1.3	1.3	1.5	1.5
2200 Employers	5.5	22.8	60.8	100.2	110.8	0.1	0.1	0.1	0.1	0.1
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	2 242.6	2 071.9	1.0	1.3	0.8	1.1	1.0
4100 Recurrent taxes on immovable property	60.0	302.2	662.4	1 507.2	1 562.3	0.6	0.7	0.6	0.8	0.8
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	62.8	155.4	0.0	0.0	0.0	0.0	0.1
4400 Taxes on financial and capital transactions	45.9	240.9	196.9	672.6	354.2	0.4	0.6	0.2	0.3	0.2
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	21 755.4	21 275.1	10.6	11.9	10.1	11.1	10.6
5100 Taxes on production, sale, transfer, etc	1 074.0	4 789.8	10 532.9	20 167.0	19 614.2	10.1	11.3	9.5	10.3	9.8
5110 General taxes	664.4	3 306.4	8 399.9	16 348.9	15 963.0	6.3	7.8	7.6	8.3	8.0
5111 Value added taxes	664.4	3 306.4	8 399.9	16 348.9	15 963.0	6.3	7.8	7.6	8.3	8.0
5120 Taxes on specific goods and services	409.6	1 483.5	2 133.0	3 818.1	3 651.2	3.9	3.5	1.9	1.9	1.8
5121 Excises	166.0	816.2	1 561.2	2 862.3	2 900.2	1.6	1.9	1.4	1.5	1.4
5200 Taxes on use of goods and perform activities	44.7	251.9	652.3	1 588.4	1 660.9	0.4	0.6	0.6	0.8	0.8
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	-250.5	-175.0	-0.2	-0.3	-0.1	-0.1	-0.1
Non-wastable tax credits
Non-wastable tax credits against 1000	0.0	0.0	0.0	278.8	298.0	0.0	0.0	0.0	0.1	0.1
Transfer component	..	..	..	200.6	223.0	..	..	..	0.1	0.1
Tax expenditure component	..	..	..	78.2	74.9	..	..	..	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in chapter 5 "Detailed country tables". Full time series can be accessed at http://oe.cd/full-time-series.
Source: Servicio de Impuestos internos (Chile's Tax Service).
StatLink https://stat.link/cp9i57

Table 4.10. Chile, tax revenue and % of GDP by level of government and main taxes
	Billion CLP					% of GDP
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Federal or Central government
Total tax revenue	1 579.7	6 936.8	19 214.8	35 124.7	32 833.3	14.9	16.4	17.3	17.9	16.4
1000 Taxes on income, profits and capital gains	413.0	1 841.6	8 329.1	14 283.2	12 540.3	3.9	4.4	7.5	7.3	6.3
2000 Social security contributions	66.7	232.7	371.4	495.1	510.8	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	759.3	535.0	0.6	0.6	0.2	0.4	0.3
5000 Taxes on goods and services	1 063.7	4 719.3	10 330.4	19 837.6	19 422.1	10.0	11.2	9.3	10.1	9.7
6000 Other taxes	-23.4	-112.2	-61.1	-250.5	-175.0	-0.2	-0.3	-0.1	-0.1	-0.1
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	3 401.0	3 389.9	1.0	1.5	1.4	1.7	1.7
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	1 483.3	1 537.0	0.5	0.7	0.6	0.8	0.8
5000 Taxes on goods and services	55.0	322.5	854.8	1 917.8	1 853.0	0.5	0.8	0.8	1.0	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	2 499.8	2 594.0	0.9	0.8	1.0	1.3	1.3
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	92.8	344.0	1 122.6	2 499.8	2 594.0	0.9	0.8	1.0	1.3	1.3
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	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 chapter 6 "Tax revenues by sub-sectors of general government". Full time series can be accessed at http://oe.cd/full-time-series.
Source: Servicio de Impuestos internos (Chile's Tax Service).
StatLink https://stat.link/opxgcd

Table 4.11. Colombia, tax revenue and % of GDP by selected tax category
	Billion COP					% of GDP
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Total tax revenue	2 579.4	30 598.6	98 455.3	209 071.3	187 664.6	11.3	15.7	18.1	19.7	18.8
1000 Taxes on income, profits and capital gains	771.7	7 103.5	26 218.9	67 519.6	61 812.5	3.4	3.6	4.8	6.4	6.2
1100 Of individuals	47.2	1 499.3	5 192.4	14 233.7	14 469.9	0.2	0.8	1.0	1.3	1.4
1200 Corporate	359.8	5 119.8	20 405.2	50 287.1	43 240.2	1.6	2.6	3.8	4.7	4.3
1300 Unallocable between 1100 and 1200	364.7	484.4	621.3	2 998.8	4 102.5	1.6	0.2	0.1	0.3	0.4
2000 Social security contributions	203.6	4 989.0	11 478.1	19 875.4	18 615.4	0.9	2.6	2.1	1.9	1.9
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	203.6	4 989.0	11 478.1	19 875.4	18 615.4	0.9	2.6	2.1	1.9	1.9
3000 Taxes on payroll and workforce	0.0	1 286.8	4 022.5	3 604.1	3 670.5	0.0	0.7	0.7	0.3	0.4
4000 Taxes on property	56.2	2 027.7	8 535.2	18 984.4	18 167.4	0.2	1.0	1.6	1.8	1.8
4100 Recurrent taxes on immovable property	56.2	991.1	3 338.9	8 743.1	9 109.6	0.2	0.5	0.6	0.8	0.9
4200 Recurrent taxes on net wealth	0.0	0.0	1 970.5	923.3	957.1	0.0	0.0	0.4	0.1	0.1
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	0.0	1 036.6	3 225.8	8 190.5	7 476.3	0.0	0.5	0.6	0.8	0.7
4500 Non-recurrent taxes	0.0	0.0	0.0	1 127.5	624.3	0.0	0.0	0.0	0.1	0.1
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	1 388.7	14 180.5	44 411.6	89 797.9	77 752.5	6.1	7.3	8.2	8.5	7.8
5100 Taxes on production, sale, transfer, etc	1 388.7	14 048.7	44 038.1	88 064.1	75 960.4	6.1	7.2	8.1	8.3	7.6
5110 General taxes	672.4	9 585.9	33 333.8	71 235.1	62 866.7	3.0	4.9	6.1	6.7	6.3
5111 Value added taxes	583.1	8 445.8	28 811.7	61 936.3	53 912.6	2.6	4.3	5.3	5.8	5.4
5120 Taxes on specific goods and services	716.3	4 462.8	10 704.3	16 828.9	13 093.7	3.2	2.3	2.0	1.6	1.3
5121 Excises	404.7	2 718.7	6 052.3	12 996.0	10 159.9	1.8	1.4	1.1	1.2	1.0
5200 Taxes on use of goods and perform activities	0.0	131.8	373.6	1 733.8	1 792.2	0.0	0.1	0.1	0.2	0.2
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	159.3	1 011.2	3 789.0	9 289.9	7 646.3	0.7	0.5	0.7	0.9	0.8
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 chapter 5 "Detailed country tables". Full time series can be accessed at http://oe.cd/full-time-series.
Source: Dirección de Impuestos y Aduanas Nacionales de Colombia, Ministerio de Hacienda y Crédito Público y Banco Central de Colombia. (National Tax and Customs Administration, Ministry of Finance and Public Credit and Central Bank of Colombia).
StatLink https://stat.link/0he4qx

Table 4.12. Colombia, tax revenue and % of GDP by level of government and main taxes
	Billion COP					% of GDP
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Federal or Central government
Total tax revenue	1 885.9	21 016.3	71 304.3	152 621.7	134 938.4	8.3	10.8	13.1	14.4	13.5
1000 Taxes on income, profits and capital gains	771.7	7 103.5	26 218.9	67 519.6	61 812.5	3.4	3.6	4.8	6.4	6.2
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	1 286.8	4 022.5	3 604.1	3 670.5	0.0	0.7	0.7	0.3	0.4
4000 Taxes on property	0.0	1 036.6	5 196.3	10 241.3	9 057.8	0.0	0.5	1.0	1.0	0.9
5000 Taxes on goods and services	1 035.9	11 108.6	35 382.9	70 637.1	60 110.7	4.6	5.7	6.5	6.7	6.0
6000 Other taxes	78.3	480.8	483.8	619.7	286.9	0.3	0.2	0.1	0.1	0.0
State/Regional
Total tax revenue	263.4	1 723.2	4 781.3	10 472.5	9 095.0	1.2	0.9	0.9	1.0	0.9
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	263.4	1 481.7	3 406.3	7 496.6	6 575.4	1.2	0.8	0.6	0.7	0.7
6000 Other taxes	0.0	241.5	1 375.0	2 975.9	2 519.6	0.0	0.1	0.3	0.3	0.3
Local government
Total tax revenue	226.5	2 870.1	10 891.7	26 101.8	25 015.8	1.0	1.5	2.0	2.5	2.5
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	56.2	991.1	3 338.9	8 743.1	9 109.6	0.2	0.5	0.6	0.8	0.9
5000 Taxes on goods and services	89.3	1 590.1	5 622.5	11 664.3	11 066.4	0.4	0.8	1.0	1.1	1.1
6000 Other taxes	81.0	288.9	1 930.3	5 694.4	4 839.8	0.4	0.1	0.4	0.5	0.5
Social Security Funds
Total tax revenue	203.6	4 989.0	11 478.1	19 875.4	18 615.4	0.9	2.6	2.1	1.9	1.9
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	203.6	4 989.0	11 478.1	19 875.4	18 615.4	0.9	2.6	2.1	1.9	1.9
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 chapter 6 "Tax revenues by sub-sectors of general government". Full time series can be accessed at http://oe.cd/full-time-series.
Source: Dirección de Impuestos y Aduanas Nacionales de Colombia, Ministerio de Hacienda y Crédito Público y Banco Central de Colombia. (National Tax and Customs Administration, Ministry of Finance and Public Credit and Central Bank of Colombia).
StatLink https://stat.link/f497he

Table 4.13. Costa Rica, tax revenue and % of GDP by selected tax category
	Billion CRC					% of GDP
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Total tax revenue	117.7	978.1	4 382.4	8 855.9	8 235.5	22.4	21.1	22.1	23.4	22.7
1000 Taxes on income, profits and capital gains	11.8	128.8	748.1	1 854.9	1 651.2	2.3	2.8	3.8	4.9	4.5
1100 Of individuals	..	..	202.8	541.0	556.1	..	..	1.0	1.4	1.5
1200 Corporate	..	..	450.3	1 058.1	692.6	..	..	2.3	2.8	1.9
1300 Unallocable between 1100 and 1200	11.8	128.8	94.9	255.8	402.6	2.3	2.8	0.5	0.7	1.1
2000 Social security contributions	34.0	297.1	1 450.5	3 026.7	2 971.6	6.5	6.4	7.3	8.0	8.2
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	3.4	37.3	207.2	381.9	387.8	0.7	0.8	1.0	1.0	1.1
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	30.5	259.8	1 243.3	2 644.8	2 583.7	5.8	5.6	6.3	7.0	7.1
3000 Taxes on payroll and workforce	7.6	61.8	260.7	522.5	537.7	1.4	1.3	1.3	1.4	1.5
4000 Taxes on property	1.6	8.4	63.7	168.0	162.9	0.3	0.2	0.3	0.4	0.4
4100 Recurrent taxes on immovable property	1.2	5.4	49.0	125.4	127.6	0.2	0.1	0.2	0.3	0.4
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	0.4	3.0	14.7	42.6	35.3	0.1	0.1	0.1	0.1	0.1
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	53.5	456.9	1 766.9	3 081.9	2 745.1	10.2	9.9	8.9	8.1	7.6
5100 Taxes on production, sale, transfer, etc	49.9	425.7	1 600.3	2 756.8	2 500.5	9.5	9.2	8.1	7.3	6.9
5110 General taxes	21.3	222.8	920.3	1 662.5	1 649.5	4.1	4.8	4.6	4.4	4.5
5111 Value added taxes	21.3	222.8	920.3	1 635.0	1 623.7	4.1	4.8	4.6	4.3	4.5
5120 Taxes on specific goods and services	28.5	202.9	680.0	1 094.3	851.0	5.4	4.4	3.4	2.9	2.3
5121 Excises	11.1	157.2	523.6	865.0	688.8	2.1	3.4	2.6	2.3	1.9
5200 Taxes on use of goods and perform activities	3.6	31.1	166.6	325.2	244.6	0.7	0.7	0.8	0.9	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	9.3	25.2	92.5	201.9	167.0	1.8	0.5	0.5	0.5	0.5
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 chapter 5 "Detailed country tables". Full time series can be accessed at http://oe.cd/full-time-series.
Source: Secretaría Técnica de la Autoridad Presupuestaria, Ministerio de Finanzas y Contraloría General de la República (Technical Secretary of the Budgeting Authority, Ministry of Finance and National General Comptroller).
StatLink https://stat.link/bm0h1y

Table 4.14. Costa Rica, tax revenue and % of GDP by level of government and main taxes
	Billion CRC					% of GDP
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Federal or Central government
Total tax revenue	75.0	619.3	2 616.6	5 121.6	4 549.0	14.3	13.4	13.2	13.5	12.5
1000 Taxes on income, profits and capital gains	11.8	128.8	748.1	1 854.9	1 651.2	2.3	2.8	3.8	4.9	4.5
2000 Social security contributions	1.3	18.7	61.2	77.5	79.4	0.3	0.4	0.3	0.2	0.2
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	0.4	3.0	18.3	47.3	40.0	0.1	0.1	0.1	0.1	0.1
5000 Taxes on goods and services	52.2	444.9	1 696.6	2 940.1	2 611.5	9.9	9.6	8.6	7.8	7.2
6000 Other taxes	9.3	24.0	92.5	201.8	166.9	1.8	0.5	0.5	0.5	0.5
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	2.5	18.6	115.8	262.6	256.7	0.5	0.4	0.6	0.7	0.7
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	1.2	5.4	45.4	120.7	123.0	0.2	0.1	0.2	0.3	0.3
5000 Taxes on goods and services	1.3	12.0	70.3	141.8	133.6	0.2	0.3	0.4	0.4	0.4
6000 Other taxes	0.0	1.2	0.0	0.1	0.1	0.0	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	40.2	340.2	1 650.0	3 471.7	3 429.8	7.7	7.4	8.3	9.2	9.4
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	32.6	278.4	1 389.3	2 949.2	2 892.2	6.2	6.0	7.0	7.8	8.0
3000 Taxes on payroll and workforce	7.6	61.8	260.7	522.5	537.7	1.4	1.3	1.3	1.4	1.5
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 chapter 6 "Tax revenues by sub-sectors of general government". Full time series can be accessed at http://oe.cd/full-time-series.
Source: Secretaría Técnica de la Autoridad Presupuestaria, Ministerio de Finanzas y Contraloría General de la República (Technical Secretary of the Budgeting Authority, Ministry of Finance and National General Comptroller).
StatLink https://stat.link/rc32pb

Table 4.15. Czech Republic, tax revenue and % of GDP by selected tax category
	Billion CZK					% of GDP
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Total tax revenue	..	771.6	1 286.9	2 014.2	1 982.6	..	32.3	32.2	34.8	34.7
1000 Taxes on income, profits and capital gains	..	175.8	259.9	458.8	453.2	..	7.4	6.5	7.9	7.9
1100 Of individuals	..	99.7	131.7	255.7	266.6	..	4.2	3.3	4.4	4.7
1200 Corporate	..	76.2	128.2	203.1	186.6	..	3.2	3.2	3.5	3.3
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	889.2	901.7	..	14.3	14.4	15.4	15.8
2100 Employees	..	77.3	116.8	184.6	187.7	..	3.2	2.9	3.2	3.3
2200 Employers	..	220.2	363.1	569.5	573.8	..	9.2	9.1	9.8	10.0
2300 Self-employed or non-employed	..	44.1	96.1	135.2	140.2	..	1.8	2.4	2.3	2.5
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	24.1	11.6	..	0.5	0.4	0.4	0.2
4100 Recurrent taxes on immovable property	..	4.5	8.8	11.0	11.6	..	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	13.1	0.0	..	0.2	0.2	0.2	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	..	243.0	434.4	641.9	615.9	..	10.2	10.9	11.1	10.8
5100 Taxes on production, sale, transfer, etc	..	226.4	408.6	613.0	588.3	..	9.5	10.2	10.6	10.3
5110 General taxes	..	141.2	263.5	435.5	422.5	..	5.9	6.6	7.5	7.4
5111 Value added taxes	..	141.2	263.5	435.5	422.5	..	5.9	6.6	7.5	7.4
5120 Taxes on specific goods and services	..	85.1	145.2	177.5	165.9	..	3.6	3.6	3.1	2.9
5121 Excises	..	71.4	138.4	168.2	157.4	..	3.0	3.5	2.9	2.8
5200 Taxes on use of goods and perform activities	..	16.6	25.7	28.9	27.5	..	0.7	0.6	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	..	0.4	0.1	0.2	0.2	..	0.0	0.0	0.0	0.0
Non-wastable tax credits
Non-wastable tax credits against 1000	..	0.0	25.7	39.9	38.9	..	0.0	0.6	0.7	0.7
Transfer component	..	..	7.8	8.3	7.9	..	..	0.2	0.1	0.1
Tax expenditure component	..	..	17.9	31.6	31.1	..	..	0.4	0.5	0.5
Revenues collected on behalf of the EU
Revenues collected on behalf of the EU, total	..	..	6.6	8.8	8.1	..	..	0.2	0.2	0.1
Customs duties	..	..	6.6	8.8	8.1	..	..	0.2	0.2	0.1
.. Not available
Note: More detailed country data and country notes are available in chapter 5 "Detailed country tables". Full time series can be accessed at http://oe.cd/full-time-series.
Source: Ministry of Finance, Tax Analyses Department.
StatLink https://stat.link/1vlp60

Table 4.16. Czech Republic, tax revenue and % of GDP by level of government and main taxes
	Billion CZK					% of GDP
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Federal or Central government
Total tax revenue	..	423.4	687.3	1 096.7	1 052.9	..	17.7	17.2	18.9	18.4
1000 Taxes on income, profits and capital gains	..	175.8	259.9	458.8	453.2	..	7.4	6.5	7.9	7.9
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	13.1	0.0	..	0.3	0.2	0.2	0.0
5000 Taxes on goods and services	..	241.0	419.6	624.5	599.4	..	10.1	10.5	10.8	10.5
6000 Other taxes	..	0.1	0.1	0.2	0.2	..	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	19.5	19.9	..	0.3	0.4	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	..	4.5	8.7	10.9	11.6	..	0.2	0.2	0.2	0.2
5000 Taxes on goods and services	..	2.0	8.2	8.6	8.4	..	0.1	0.2	0.1	0.1
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	889.2	901.7	..	14.3	14.4	15.4	15.8
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	889.2	901.7	..	14.3	14.4	15.4	15.8
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 chapter 6 "Tax revenues by sub-sectors of general government". Full time series can be accessed at http://oe.cd/full-time-series.
Source: Ministry of Finance, Tax Analyses Department.
StatLink https://stat.link/4qw07e

Table 4.17. Denmark, tax revenue and % of GDP by selected tax category
	Billion DKK					% of GDP
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Total tax revenue	379.8	622.0	810.5	1 083.7	1 094.8	44.4	46.9	44.8	46.9	47.1
1000 Taxes on income, profits and capital gains	232.3	382.0	498.8	701.8	708.0	27.2	28.8	27.5	30.4	30.5
1100 Of individuals	205.1	327.3	421.3	565.6	593.2	24.0	24.7	23.3	24.5	25.5
1200 Corporate	14.7	42.3	41.1	72.8	66.6	1.7	3.2	2.3	3.2	2.9
1300 Unallocable between 1100 and 1200	12.6	12.4	36.5	63.4	48.2	1.5	0.9	2.0	2.7	2.1
2000 Social security contributions	0.1	8.5	1.8	1.0	1.4	0.0	0.6	0.1	0.0	0.1
2100 Employees	0.1	8.2	0.9	0.7	0.8	0.0	0.6	0.0	0.0	0.0
2200 Employers	0.0	0.2	0.9	0.3	0.6	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	4.2	6.5	4.2	0.3	0.2	0.2	0.3	0.2
4000 Taxes on property	16.3	20.7	33.5	46.3	45.6	1.9	1.6	1.9	2.0	2.0
4100 Recurrent taxes on immovable property	8.9	13.6	24.2	30.6	31.6	1.0	1.0	1.3	1.3	1.4
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	8.5	6.7	0.3	0.2	0.2	0.4	0.3
4400 Taxes on financial and capital transactions	4.2	4.2	5.7	7.2	7.4	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	128.7	208.1	271.9	327.8	335.4	15.0	15.7	15.0	14.2	14.4
5100 Taxes on production, sale, transfer, etc	122.7	197.3	252.3	302.3	310.8	14.3	14.9	13.9	13.1	13.4
5110 General taxes	79.7	121.2	169.6	217.1	227.5	9.3	9.1	9.4	9.4	9.8
5111 Value added taxes	71.2	121.2	169.6	217.1	227.5	8.3	9.1	9.4	9.4	9.8
5120 Taxes on specific goods and services	43.0	76.0	82.7	85.2	83.2	5.0	5.7	4.6	3.7	3.6
5121 Excises	38.3	69.0	74.0	76.8	75.5	4.5	5.2	4.1	3.3	3.2
5200 Taxes on use of goods and perform activities	4.4	7.5	14.7	16.1	15.0	0.5	0.6	0.8	0.7	0.6
5300 Unallocable between 5100 and 5200	1.6	3.4	4.9	9.3	9.6	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	3.1	3.0	..	..	0.3	0.1	0.1
Transfer component	..	..	0.2	0.2	0.2	..	..	0.0	0.0	0.0
Tax expenditure component	..	..	4.7	2.9	2.9	..	..	0.3	0.1	0.1
Revenues collected on behalf of the EU
Revenues collected on behalf of the EU, total	2.7	2.6	3.3	3.1	3.1	0.3	0.2	0.2	0.1	0.1
Customs duties	1.8	2.3	3.2	3.1	3.1	0.2	0.2	0.2	0.1	0.1
.. Not available
Note: More detailed country data and country notes are available in chapter 5 "Detailed country tables". 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 transfers were subtracted directly from the specific taxes to which they relate. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in chapter 5 "Detailed country tables".
Source: Statistics Denmark.
StatLink https://stat.link/us05q8

Table 4.18. Denmark, tax revenue and % of GDP by level of government and main taxes
	Billion DKK					% of GDP
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Federal or Central government
Total tax revenue	259.5	420.6	589.0	802.0	796.5	30.3	31.7	32.5	34.7	34.3
1000 Taxes on income, profits and capital gains	123.4	203.9	305.7	454.1	445.0	14.4	15.4	16.9	19.7	19.1
2000 Social security contributions	0.1	1.4	0.9	0.7	0.8	0.0	0.1	0.1	0.0	0.0
3000 Taxes on payroll and workforce	2.5	2.3	4.2	6.5	4.2	0.3	0.2	0.2	0.3	0.2
4000 Taxes on property	7.6	7.2	9.4	15.8	14.1	0.9	0.5	0.5	0.7	0.6
5000 Taxes on goods and services	126.0	205.5	268.7	324.6	332.3	14.7	15.5	14.8	14.0	14.3
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	117.6	191.7	217.3	278.3	294.6	13.8	14.4	12.0	12.0	12.7
1000 Taxes on income, profits and capital gains	108.9	178.1	193.1	247.7	263.0	12.7	13.4	10.7	10.7	11.3
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	13.6	24.2	30.6	31.6	1.0	1.0	1.3	1.3	1.4
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	0.3	0.6	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	0.3	0.6	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 chapter 6 "Tax revenues by sub-sectors of general government". 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 transfers were subtracted directly from the specific taxes to which they relate. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in chapter 6 "Tax revenues by sub-sectors of general government".
Source: Statistics Denmark.
StatLink https://stat.link/t08imp

Table 4.19. Estonia, tax revenue and % of GDP by selected tax category
	Billion EUR					% of GDP
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Total tax revenue	..	1.9	4.9	9.3	9.1	..	31.1	33.2	33.5	33.3
1000 Taxes on income, profits and capital gains	..	0.5	1.0	2.0	2.1	..	7.7	6.6	7.3	7.7
1100 Of individuals	..	0.4	0.8	1.5	1.7	..	6.8	5.3	5.5	6.0
1200 Corporate	..	0.1	0.2	0.5	0.4	..	0.9	1.3	1.8	1.6
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	3.3	3.3	..	10.9	12.7	11.7	12.1
2100 Employees	..	0.0	0.1	0.1	0.1	..	0.0	0.8	0.5	0.5
2200 Employers	..	0.7	1.7	3.1	3.0	..	10.7	11.8	11.2	10.8
2300 Self-employed or non-employed	..	0.0	0.0	0.0	0.2	..	0.2	0.1	0.1	0.8
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	0.2	0.2
4100 Recurrent taxes on immovable property	..	0.0	0.1	0.1	0.1	..	0.4	0.3	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	..	0.0	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	3.9	3.6	..	12.1	13.5	14.2	13.3
5100 Taxes on production, sale, transfer, etc	..	0.7	1.9	3.7	3.4	..	11.7	13.1	13.4	12.5
5110 General taxes	..	0.5	1.3	2.5	2.4	..	8.4	8.6	8.9	8.9
5111 Value added taxes	..	0.5	1.3	2.5	2.4	..	8.4	8.5	8.9	8.9
5120 Taxes on specific goods and services	..	0.2	0.7	1.2	1.0	..	3.3	4.6	4.5	3.6
5121 Excises	..	0.2	0.6	1.1	0.9	..	3.0	4.2	4.1	3.3
5200 Taxes on use of goods and perform activities	..	0.0	0.1	0.2	0.2	..	0.4	0.4	0.8	0.7
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	..	..	..	..	..	..	..	..	..	..
Revenues collected on behalf of the EU
Revenues collected on behalf of the EU, total	..	..	0.0	0.1	0.1	..	..	0.2	0.2	0.2
Customs duties	..	..	0.0	0.1	0.0	..	..	0.2	0.2	0.2
SRF contributions	..	..	..	0.0	0.0	..	..	..	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in chapter 5 "Detailed country tables". Full time series can be accessed at http://oe.cd/full-time-series.
Source: Statistics Estonia.
StatLink https://stat.link/u7x4bi

Table 4.20. Estonia, tax revenue and % of GDP by level of government and main taxes
	Billion EUR					% of GDP
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Federal or Central government
Total tax revenue	..	1.6	3.9	7.6	7.4	..	26.3	26.7	27.5	27.0
1000 Taxes on income, profits and capital gains	..	0.5	1.0	2.0	2.1	..	7.7	6.6	7.3	7.7
2000 Social security contributions	..	0.4	1.0	1.7	1.7	..	6.6	6.8	6.2	6.4
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	..	0.7	2.0	3.9	3.6	..	12.0	13.2	13.9	13.0
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	0.2	0.2
5000 Taxes on goods and services	..	0.0	0.0	0.0	0.0	..	0.1	0.1	0.0	0.0
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	1.5	1.6	..	4.3	5.9	5.5	5.8
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	1.5	1.6	..	4.3	5.9	5.5	5.8
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 chapter 6 "Tax revenues by sub-sectors of general government". Full time series can be accessed at http://oe.cd/full-time-series.
Source: Statistics Estonia.
StatLink https://stat.link/6vlqwk

Table 4.21. Finland, tax revenue and % of GDP by selected tax category
	Billion EUR					% of GDP
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Total tax revenue	39.1	62.4	76.3	101.4	99.6	42.9	45.8	40.6	42.3	41.8
1000 Taxes on income, profits and capital gains	15.3	26.9	27.1	35.5	35.0	16.8	19.7	14.4	14.8	14.7
1100 Of individuals	13.6	19.1	22.5	29.4	29.9	14.9	14.0	12.0	12.3	12.5
1200 Corporate	1.8	7.8	4.6	6.1	5.1	1.9	5.7	2.4	2.5	2.1
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	28.3	27.3	11.0	11.5	12.0	11.8	11.5
2100 Employees	1.2	2.9	4.7	8.5	8.6	1.3	2.1	2.5	3.6	3.6
2200 Employers	8.1	11.6	16.0	17.8	16.7	8.9	8.5	8.5	7.4	7.0
2300 Self-employed or non-employed	0.7	1.3	1.9	2.0	2.1	0.8	0.9	1.0	0.8	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	3.5	3.6	1.1	1.1	1.1	1.4	1.5
4100 Recurrent taxes on immovable property	0.1	0.6	1.2	1.9	2.0	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	0.7	0.8	0.2	0.3	0.2	0.3	0.3
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	18.2	24.4	34.1	33.7	14.0	13.4	13.0	14.2	14.1
5100 Taxes on production, sale, transfer, etc	12.6	17.8	23.6	32.7	32.2	13.8	13.0	12.6	13.6	13.5
5110 General taxes	7.5	10.9	15.5	22.0	22.0	8.3	8.0	8.3	9.2	9.2
5111 Value added taxes	7.5	10.9	15.5	22.0	22.0	8.3	8.0	8.3	9.2	9.2
5120 Taxes on specific goods and services	5.0	6.9	8.1	10.7	10.2	5.5	5.1	4.3	4.5	4.3
5121 Excises	3.8	5.6	6.3	8.1	8.0	4.2	4.1	3.3	3.4	3.4
5200 Taxes on use of goods and perform activities	0.2	0.4	0.8	1.5	1.5	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	0.1	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	..	..	..	..	..	..	..