Trends in federal revenue
Actual 2019 |
2020 target¹ |
Actual |
Year-on-year change | ||||
---|---|---|---|---|---|---|---|
January to |
January to | ||||||
in €m |
share in % |
in €m |
share in % |
in €m |
in % | ||
Tax revenue |
328,989 |
92.3 |
264,446 |
91.1 |
281,108 |
239,745 |
-14.7 |
Federal share of joint taxes: |
271,275 |
76.1 |
221,000 |
76.1 |
235,100 |
201,825 |
-14.2 |
Income tax and corporation tax |
150,384 |
42.2 |
133,108 |
45.8 |
124,676 |
113,736 |
-8.8 |
of which: |
|
|
|
|
| ||
Wages tax |
93,311 |
26.2 |
90,206 |
31.1 |
79,972 |
75,687 |
-5.4 |
Assessed income tax |
27,078 |
7.6 |
20,230 |
7.0 |
19,907 |
18,050 |
-9.3 |
Non-assessed tax on earnings |
11,724 |
3.3 |
10,500 |
3.6 |
10,672 |
9,255 |
-13.3 |
Final withholding tax on interest and capital gains |
2,264 |
0.6 |
2,772 |
1.0 |
2,066 |
2,648 |
+28.2 |
Corporation tax |
16,007 |
4.5 |
9,400 |
3.2 |
12,060 |
8,095 |
-32.9 |
Value added taxes (VAT) |
118,944 |
33.4 |
86,380 |
29.7 |
108,884 |
86,850 |
-20.2 |
Trade tax apportionment paid to Federation and Länder |
1,947 |
0.5 |
1,512 |
0.5 |
1,540 |
1,238 |
-19.6 |
Energy duty |
40,683 |
11.4 |
34,600 |
11.9 |
32,217 |
29,805 |
-7.5 |
Tobacco duty |
14,257 |
4.0 |
14,350 |
4.9 |
12,793 |
12,655 |
-1.1 |
Solidarity surcharge |
19,646 |
5.5 |
17,700 |
6.1 |
16,645 |
15,650 |
-6.0 |
Insurance tax |
14,136 |
4.0 |
14,580 |
5.0 |
13,467 |
13,836 |
+2.7 |
Electricity duty |
6,689 |
1.9 |
5,990 |
2.1 |
6,097 |
5,990 |
-1.8 |
Motor vehicle tax |
9,372 |
2.6 |
9,495 |
3.3 |
8,747 |
8,837 |
+1.0 |
Alcohol duty including alcopops duty |
2,119 |
0.6 |
2,115 |
0.7 |
1,904 |
1,884 |
-1.1 |
Coffee duty |
1,060 |
0.3 |
1,035 |
0.4 |
951 |
951 |
+0.0 |
Aviation tax |
1,182 |
0.3 |
300 |
0.1 |
1,062 |
260 |
-75.5 |
Sparkling wine duty and intermediate products duty |
403 |
0.1 |
390 |
0.1 |
370 |
356 |
-3.8 |
Other taxes accruing to the Federation |
2 |
0.0 |
1 |
0.0 |
3 |
2 |
-33.3 |
Deductions |
|
|
|
|
|
|
|
Consolidation assistance for the Länder |
800 |
X |
1,067 |
X |
800 |
1,067 |
+33.4 |
Supplementary grants to Länder |
7,555 |
X |
8,674 |
X |
5,820 |
6,530 |
+12.2 |
EU own resources (GNI-based) |
23,317 |
X |
26,720 |
X |
22,307 |
22,739 |
+1.9 |
EU own resources (VAT-based) |
2,520 |
X |
2,700 |
X |
2,399 |
2,269 |
-5.4 |
Grants to Länder for public transport |
8,651 |
X |
8,957 |
X |
7,930 |
10,710 |
+35.1 |
Grants to Länder for motor vehicle tax and HGV toll |
8,992 |
X |
8,992 |
X |
8,992 |
8,992 |
+0.0 |
Other revenue |
27,502 |
7.7 |
25,980 |
8.9 |
25,080 |
24,244 |
-3.3 |
Revenue from economic activity |
6,376 |
1.8 |
6,699 |
2.3 |
5,965 |
5,688 |
-4.6 |
Interest revenue |
309 |
0.1 |
262 |
0.1 |
241 |
300 |
+24.5 |
Loan repayments, holdings, privatisation proceeds |
2,026 |
0.6 |
1,379 |
0.5 |
1,682 |
1,032 |
-38.6 |
Total revenue2 |
356,492 |
100.0 |
290,426 |
100.0 |
306,188 |
263,989 |
-13.8 |
1 Second supplement to the 2020 federal budget (Federal Law Gazette I No 35, p. 1669). 2 With the exception of revenue from loans on the credit market, withdrawals from reserves, revenue from cash surpluses and seigniorage. Excluding revenue from internal offsetting. Source: Federal Ministry of Finance |