Trends in federal revenue
|
Taxes¹ |
337,168 |
92.5 |
358,126 |
91.8 |
47,661 |
49,013 |
+2.8 |
|---|---|---|---|---|---|---|---|
|
Federal share of joint taxes: |
307,216 |
84.2 |
319,508 |
81.9 |
44,022 |
43,499 |
-1.2 |
|
Income tax and corporation tax |
171,830 |
47.1 |
175,337 |
45.0 |
18,780 |
17,811 |
-5.2 |
|
of which: |
|
|
|
|
|
|
|
|
Wages tax |
96,564 |
26.5 |
109,799 |
28.2 |
14,097 |
13,797 |
-2.1 |
|
Assessed income tax |
32,900 |
9.0 |
24,170 |
6.2 |
1,451 |
1,068 |
-26.4 |
|
Non-assessed tax on earnings |
16,313 |
4.5 |
16,175 |
4.1 |
1,388 |
1,807 |
+30.2 |
|
Final withholding tax on interest and capital gains |
2,886 |
0.8 |
3,168 |
0.8 |
888 |
564 |
-36.5 |
|
Corporation tax |
23,167 |
6.4 |
22,025 |
5.6 |
957 |
575 |
-39.9 |
|
Value added taxes |
132,813 |
36.4 |
141,668 |
36.3 |
24,988 |
25,479 |
+2.0 |
|
Trade tax apportionment paid to Federation and Länder |
2,573 |
0.7 |
2,503 |
0.6 |
254 |
208 |
-18.1 |
|
Energy duty |
33,667 |
9.2 |
36,965 |
9.5 |
1,905 |
1,634 |
-14.2 |
|
Tobacco duty |
14,229 |
3.9 |
15,630 |
4.0 |
1,286 |
1,351 |
+5.1 |
|
Solidarity surcharge |
11,978 |
3.3 |
12,500 |
3.2 |
1,164 |
1,209 |
+3.9 |
|
Insurance tax |
15,672 |
4.3 |
16,270 |
4.2 |
6,189 |
6,691 |
+8.1 |
|
Electricity duty |
6,830 |
1.9 |
6,800 |
1.7 |
1,133 |
1,143 |
+0.9 |
|
Motor vehicle tax |
9,499 |
2.6 |
9,470 |
2.4 |
1,647 |
1,611 |
-2.2 |
|
Alcohol duty including alcopops duty |
2,194 |
0.6 |
2,172 |
0.6 |
401 |
384 |
-4.2 |
|
Coffee duty |
1,063 |
0.3 |
1,060 |
0.3 |
168 |
170 |
+1.2 |
|
Aviation tax |
1,140 |
0.3 |
1,535 |
0.4 |
101 |
185 |
+83.2 |
|
Sparkling wine duty and intermediate products duty |
379 |
0.1 |
390 |
0.1 |
79 |
91 |
+15.2 |
|
Other taxes accruing to the Federation |
2 |
0.0 |
2 |
0.0 |
1 |
1 |
+0.0 |
|
Deductions |
|
|
|
|
|
|
|
|
Consolidation assistance for the Länder |
800 |
X |
800 |
X |
0 |
0 |
X |
|
Supplementary grants to Länder |
10,675 |
X |
11,080 |
X |
0 |
0 |
X |
|
EU own resources (GNI-based) |
25,574 |
X |
27,070 |
X |
5,491 |
3,702 |
-32.6 |
|
EU own resources (VAT-based) |
4,838 |
X |
5,100 |
X |
908 |
935 |
+3.0 |
|
EU own resources (plastics) |
1,377 |
X |
1,380 |
X |
0 |
253 |
X |
|
Grants to Länder for public transport |
14,444 |
X |
9,754 |
X |
1,786 |
1,816 |
+1.7 |
|
Grants to Länder for motor vehicle tax and HGV toll |
8,992 |
X |
8,992 |
X |
2,248 |
2,248 |
+0.0 |
|
Other revenue |
27,485 |
7.5 |
31,795 |
8.2 |
3,392 |
3,433 |
+1.2 |
|
Revenue from economic activity |
5,562 |
1.5 |
4,453 |
1.1 |
45 |
58 |
+28.9 |
|
Interest revenue |
578 |
0.2 |
1,258 |
0.3 |
91 |
195 |
+114.3 |
|
Loan repayments, holdings, privatisation proceeds |
1,413 |
0.4 |
2,135 |
0.5 |
121 |
66 |
-45.5 |
|
Total revenue² |
364,653 |
100.0 |
389,921 |
100.0 |
51,053 |
52,446 |
+2.7 |
|
¹ Any discrepancies in relation to the table “2023 trends in tax revenue (excluding local authority taxes)” are due to the methodology used. | |||||||
|
Actual 2022 |
2023 target |
Actual |
Year-on-year change | ||||
|
February 2022 |
February 2023 | ||||||
|
in €m |
share in % |
in €m |
share in % |
in €m |
in % | ||