Trends in federal revenue
Tax revenue |
283,254 |
91.1 |
284,024 |
92.4 |
158,541 |
163,687 |
+3.2 |
---|---|---|---|---|---|---|---|
Federal share of joint taxes: |
235,978 |
75.9 |
250,470 |
81.5 |
133,448 |
148,109 |
+11.0 |
Income tax and corporation tax |
140,012 |
45.0 |
134,358 |
43.7 |
75,998 |
83,465 |
+9.8 |
of which: |
|
|
|
|
|
|
|
Wages tax |
89,075 |
28.6 |
84,651 |
27.5 |
49,955 |
49,154 |
-1.6 |
Assessed income tax |
25,067 |
8.1 |
24,814 |
8.1 |
12,372 |
13,883 |
+12.2 |
Non-assessed tax on earnings |
10,761 |
3.5 |
9,200 |
3.0 |
6,564 |
7,941 |
+21.0 |
Final withholding tax on interest and capital gains |
2,976 |
1.0 |
2,794 |
0.9 |
1,816 |
2,628 |
+44.7 |
Corporation tax |
12,134 |
3.9 |
12,899 |
4.2 |
5,290 |
9,859 |
+86.4 |
Value added taxes (VAT) |
94,391 |
30.3 |
114,323 |
37.2 |
56,714 |
63,724 |
+12.4 |
Trade tax apportionment paid to Federation and Länder |
1,574 |
0.5 |
1,789 |
0.6 |
736 |
920 |
+25.0 |
Energy duty |
37,635 |
12.1 |
39,850 |
13.0 |
16,224 |
15,713 |
-3.1 |
Tobacco duty |
14,651 |
4.7 |
14,190 |
4.6 |
7,867 |
7,885 |
+0.2 |
Solidarity surcharge |
18,676 |
6.0 |
9,950 |
3.2 |
10,365 |
6,180 |
-40.4 |
Insurance tax |
14,553 |
4.7 |
14,890 |
4.8 |
10,119 |
10,394 |
+2.7 |
Electricity duty |
6,561 |
2.1 |
6,880 |
2.2 |
3,778 |
3,849 |
+1.9 |
Motor vehicle tax |
9,526 |
3.1 |
9,545 |
3.1 |
5,909 |
5,917 |
+0.1 |
Alcohol duty including alcopops duty |
2,249 |
0.7 |
2,102 |
0.7 |
1,181 |
1,076 |
-8.9 |
Coffee duty |
1,060 |
0.3 |
1,070 |
0.3 |
578 |
611 |
+5.7 |
Aviation tax |
292 |
0.1 |
630 |
0.2 |
171 |
165 |
-3.5 |
Sparkling wine duty and intermediate products duty |
428 |
0.1 |
394 |
0.1 |
227 |
185 |
-18.5 |
Other taxes accruing to the Federation |
1 |
0.0 |
2 |
0.0 |
1 |
1 |
- |
Deductions |
|
|
|
|
|
|
|
Consolidation assistance for the Länder |
1,067 |
X |
800 |
X |
1,067 |
800 |
-25.0 |
Supplementary grants to Länder |
8,751 |
X |
9,179 |
X |
4,878 |
5,195 |
+6.5 |
EU own resources (GNI-based) |
25,616 |
X |
33,280 |
X |
13,989 |
17,913 |
+28.1 |
EU own resources (VAT-based) |
2,473 |
X |
4,430 |
X |
1,671 |
2,587 |
+54.8 |
Grants to Länder for public transport |
11,457 |
X |
9,268 |
X |
5,225 |
5,406 |
+3.5 |
Grants to Länder for motor vehicle tax and HGV toll |
8,992 |
X |
8,992 |
X |
4,496 |
4,496 |
- |
Other revenue |
27,831 |
8.9 |
23,290 |
7.6 |
16,570 |
12,682 |
-23.5 |
Revenue from economic activity |
7,263 |
2.3 |
5,352 |
1.7 |
5,008 |
2,156 |
-56.9 |
Interest revenue |
364 |
0.1 |
385 |
0.1 |
177 |
193 |
+9.0 |
Loan repayments, holdings, privatisation proceeds |
1,342 |
0.4 |
1,253 |
0.4 |
896 |
786 |
-12.3 |
Total revenue² |
311,085 |
100.0 |
307,314 |
100.0 |
175,112 |
176,369 |
+0.7 |
¹ Supplementary budget pursuant to the Act Adopting a Supplement to the Federal Budget for the 2021 Fiscal Year (Gesetz über die Feststellung eines Zweiten Nachtrags zum Bundeshaushaltsplan für das Haushaltsjahr 2020) of 3 June 2021 (Federal Law Gazette I No 29, p. 1410). | |||||||
Actual 2020 |
2021 target¹ |
Actual |
Year-on-year change | ||||
July 2020 |
July 2021 | ||||||
in €m |
share in % |
in €m |
share in % |
in €m |
in % |