Tax revenue (Germany)

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Revenue of individual taxes in 2015 in € million
Tax revenue 2008

Under tax revenue is defined as the sum of a certain period of time in a particular region (municipality, state, federal) in public funds received (arisen) taxes. This tax revenue (in addition to borrowing) makes up the largest part of the public sector's financial resources. A few types of tax contribute disproportionately to the total tax revenue . More than two thirds of the total tax revenue is accounted for by income tax and sales tax.

In 2018, the federal, state and municipal tax revenue amounted to around 776 billion euros. Tax revenues of around 908 billion euros are expected for 2023.

The following table shows the tax revenue in Germany broken down by tax type:

Total tax revenue

Total tax revenue
year € million BMF Million € IB Population
(in millions) Germany
Taxes IB
(per person in €)
GDP in € million DE Tax share of GDP
1950 10,783 59,251 51 1,162 49,690 21.70%
1952 16,992 84,988 52 1,634 69,750 24.36%
1962 44.166 191,074 57 3,352 184,460 23.94%
1972 100,726 320.114 62 5.163 436,370 23.08%
1982 193,627 372.391 62 6.006 860.210 22.51%
1987 239,622 426,700 61 6,995 1,065,130 22.50%
1992 374.128 572,683 81 7,070 1,648,400 22.70%
1997 407,577 552,655 82 6,740 1,912,600 21.31%
2002 441.705 1,099,290 83 13,244 2,132,200 20.72%
2003 442.238 556.614 83 6.706 2,147,500 20.59%
2004 442,838 548.591 83 6,610 2,195,700 20.17%
2005 452.079 551.220 82 6,722 2,224,400 20.32%
2006 488,444 586,758 82 7.156 2,313,900 21.11%
2007 538.243 632.044 82 7,708 2,428,500 22.16%
2008 561.182 642.281 82 7,833 2,473,800 22.67%
2009 524,000 597.932 82 7,292 2,374,200 22.07%
2010 530,587 598,861 82 7,303 2,495,000 21.27%
2011 573.351 633.817 80.3 7,893 2,609,900 21.97%
2012 600.046 650.321 80.5 8,079 2,666,400 22.50%
2013 619.711 662.361 80.8 8,198 2,737,600 22.67%
2014 643,600 681.083 81.2 8,388 2,932,470 21.95%
2015 673,300 708.968 82.2 8,625 3,043,650 22.12%
2016 705,800 739.492 82.5 8,964 3,144,050 22.45%
2017 734,500 758.189 82.5 * 9,190 3,263,350 22.51%
2018 776.300
2019 793,700 *
2020 818,000 *
2021 847,000 *
2022 877,800 *

* - BMF estimate, as of May 2019

FRGUntil 1960 without Saarland and West Berlin; Until 1990 population and tax revenue of the eleven old states of the Federal Republic of Germany

Tax revenue by type of tax

Tax revenue is given in nominal terms ( not adjusted for inflation ).

Tax type Tax revenue (million euros)
1997 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2015 2016 2017
income tax 127.144 132.190 133,090 123,895 118,919 122,612 131,773 141,895 135,165 127.904 139,749 149.065 178,890 184,826 195,524
Assessed income tax 2,947 7,541 4,568 5,394 9,765 17,566 25,027 32,685 26,430 31,179 31,996 37,262 48,580 53,833 59,428
Income taxes not assessed 7,513 14,024 9.001 9,919 9,952 11,904 13,791 16,575 12,474 12,982 18,136 20,060 17,944 19,452 20,918
Interest discount       / withholding tax since 2009 (including former interest discount) 5,828 8,478 7,632 6,773 6,990 7,633 11,178 13,459 12,442 8,709 8,020 8,234 8,258 5,940 7,333
Corporation tax 17.009 2,864 8,275 13,123 16,333 22,898 22,929 15,868 7.173 12,041 15,634 16,935 19,583 27,442 29,259
value added tax 102.225 105,463 103.162 104,715 108,440 111,318 127,522 130,789 141.907 136,459 138,957 142,439 159.015 165.932 170,499
Import sales tax 20,946 32,732 33,834 32,651 31,273 35,370 42.114 45,200 35,084 43,582 51,076 52,196 50.905 51,157 55,857
Total community taxes 283,611 303.291 299,563 296,470 301,673 329,302 374.334 396.472 370,676 372.857 403,568 426.190 490.584 508,582 538.817
Insurance tax 7.223 8,327 8,870 8,751 8,750 8,775 10,331 10,478 10,548 10,284 10,755 11,138 12,419 12,763 13,269
Tobacco tax 10,816 13,778 14.094 13,630 14,273 14,387 14,254 13,575 13,366 13,492 14,414 14,143 14,920 14,186 14,399
Coffee tax 1,147 1,091 980 1,025 1.003 973 1,086 1.008 997 1.002 1,028 1,054 1,031 1,040 1,057
Liquor tax 2,384 2.149 2,204 2,194 2.142 2,160 1,959 2.126 2,101 1,990 2.149 2.121 2,069 2,070 2,094
Alcopop tax - - - 1 10 6th 3 3 2 2 2 2 2 1 2
Sparkling wine tax 560 420 432 436 424 421 371 430 446 422 448 450 429 401 368
Inter-product tax 29 30th 28 27 27 26th 25th 27 26th 21st 15th 14th 14th 15th 17th
Mineral oil tax / from 2006 energy tax 33,749 42.192 43,188 41,782 40.101 39,916 38,955 39,248 39,822 39,838 40,036 39,305 39,593 40.091 41,022
Electricity tax - 5,097 6,531 6,597 6,462 6,273 6,355 6.261 6,278 6.171 7,247 6,973 6,592 6,569 6,944
Motor vehicle tax a - - - - - - - - 3,803 8,488 8,422 8,443 8,804 8,952 8,948
Solidarity surcharge 13,238 10,403 10,280 10,108 10,315 11,277 12,349 13,146 11,927 11,713 12,781 13,624 15,930 16,855 17,953
swap. Import duties 5 5 5 3 2 1 1 2 3 2 3 2 2 2 2
Air, core, otherwise. 1,496 −6.141
Total federal taxes 69,160 83,494 86,609 84,554 83.509 84.215 85,690 86,302 89,318 93,426 99.134 99,794 104.204 104,441 99,934
Wealth tax 898 239 230 80 97 27 5 −7 7th 1 −4 −1 −1 0 0
Inheritance tax 2,076 3,021 3,373 4,283 4,097 3,763 4,203 4,771 4,550 4,404 4,246 4,305 6,289 7.007 6.114
Real estate transfer tax 4,666 4,763 4,800 4,669 4,791 6.125 6,952 5,728 4,857 5,290 6,366 7,389 11,248 12,408 13,139
Motor vehicle tax a 7,372 7,592 7,336 7,739 8,673 8,937 8,898 8,842 4,398 - - - - - -
Racing betting and lottery tax 1,489 1,844 1,861 1,885 1,813 1,775 1,702 1,536 1,511 1,412 1,420 1,432 1,712 1,809 1,837
Fire protection tax 363 306 328 353 331 322 319 327 324 325 365 380 413 442 451
Beer tax 868 811 786 787 777 779 757 739 730 712 702 696 676 678 664
State taxes total 17,732 18,576 18,713 19,774 20,579 21,729 22,836 21,937 16,375 12,146 13,095 14,201 20,338 22,343 22.205
Business tax 24,849 23,487 24,129 28,544 32,129 38,357 40.114 41,090 32,450 35,737 40,424 42,345 50.103 50.097 52,872
Property tax A 329 337 340 347 349 352 354 355 355 360 368 375 393 394 404
Property tax B 7,598 8,915 9,317 9,591 9,896 10,043 10,359 10,447 10,587 10,956 11.306 11,642 13,258 13,260 13,561
Real estate transfer tax 172 75 41 23 0 0 0 0 0 0 - - - - -
Other municipal taxes 599 623 640 646 565 551 572 624 671 742 836 1,037 ? 1,562 1,657
Total community taxes 33,547 33,448 34,477 38,981 42,941 49,319 51,401 52,468 44,028 46,489 52,531 55,398 63,754 65,313 68,495
duties 3,528 2,896 2,877 3,059 3,378 3,880 3,983 4,002 3,604 4,378 4,571 4,462 5,158 5.113 5063
post Casino taxes b 572 649 590 596 563 484 418 235 173 129 145 ?

Notes:
a As of July 2009, vehicle tax is a federal tax.
b 1987: 344 million euros, 1992: 499 million euros

Tax spiral 2013

For visualization of tax revenue by tax types is also the control coil used, which publishes the Treasury every year.

See also

Individual evidence

  1. a b Tax estimate of the Federal Republic of Germany: Tax revenues in Germany from 2018 to 2023 according to the tax estimate (in billion euros, estimated from 2019) from May 10, 2019. In: Statista.com. May 10, 2019, accessed August 30, 2019 .
  2. Tax revenue by type of tax 2006–2009 from the Federal Ministry of Finance
  3. Overviews on financial development - Federal Ministry of Finance - Monthly report of the BMF June 2018. Accessed on June 27, 2018 (German).
  4. ^ Publisher: State & Society - Population level - Population level - Federal Statistical Office (Destatis). Retrieved June 27, 2018 .
  5. Federal Statistical Office: National Accounts - Domestic Product Calculation - Long Series from 1970. June 1, 2018, accessed on June 27, 2018 .
  6. Tax revenue (excluding pure municipal taxes) in 2009 and 2010 ( Memento from May 16, 2011 in the Internet Archive ) from the Federal Ministry of Finance
  7. ^ Federal Statistical Office, Wiesbaden: Finances and Taxes. Tax budget. 2012. Released April 24, 2013
  8. a b Federal Statistical Office - Fach Series 14 Series 4 Tax Budget 2017. Accessed on August 18, 2018 .
  9. a b c Federal Statistical Office Real Tax Comparison - Fachserie 14 Reihe 10.1 - 2010 , accessed on May 26, 2012.
  10. a b c Federal Statistical Office Real Tax Comparison - Fachserie 14 Reihe 10.1 - 2016. Retrieved on August 16, 2018 .
  11. casino taxes - BupriS

Web links

Wiktionary: Tax revenue  - explanations of meanings, word origins, synonyms, translations