The State; tax revenues, ESA, 1999 - 2011

The State; tax revenues, ESA, 1999 - 2011

Periods Total State taxes (mln euro) Taxes on income and capital Total taxes on income and capital (mln euro) Taxes on income and capital Income tax (mln euro) Taxes on income and capital Wage tax (mln euro) Taxes on income and capital Dividend tax (mln euro) Taxes on income and capital Betting tax (lottery profits) (mln euro) Taxes on income and capital Wealth tax (mln euro) Taxes on income and capital Corporation tax (mln euro) Taxes on income and capital Motor vehicle tax (private use) (mln euro) Taxes on income and capital Other tax revenues (mln euro) Taxes on production and imports Total taxes on production and imports (mln euro) Taxes on production and imports Motor vehicle tax (commercial use) (mln euro) Taxes on production and imports Betting tax (revenues from casinos) (mln euro) Taxes on production and imports Turnover tax (mln euro) Taxes on production and imports Cars and motorcycles (mln euro) Taxes on production and imports Heavy motor vehicles (mln euro) Taxes on production and imports Excise duty on light oil (mln euro) Taxes on production and imports Excise duty on mineral oils (mln euro) Taxes on production and imports Excise duty on wine (mln euro) Taxes on production and imports Excise duty on intermediary products (mln euro) Taxes on production and imports Excise duty on alcoholic beverages (mln euro) Taxes on production and imports Excise duty on beer (mln euro) Taxes on production and imports Consumer tax on non-alcoholic drinks (mln euro) Taxes on production and imports Excise duty on tobacco (mln euro) Taxes on production and imports Tax on legal transactions (mln euro) Taxes on production and imports Environmental taxes (mln euro) Taxes on production and imports Specific levies (mln euro) Taxes on production and imports Labour costs levies (mln euro) Death duties (mln euro)
2007 133,466 64,880 2,294 37,729 3,750 138 30 18,552 2,238 149 66,709 529 109 41,898 3,647 131 4,010 2,965 222 35 335 310 155 2,136 5,775 3,789 166 497 1,877
2008 135,578 66,013 -142 40,636 3,951 159 20 18,814 2,480 95 67,770 587 174 42,318 3,236 115 4,049 3,176 251 34 328 318 158 2,360 5,190 4,785 164 527 1,795
2009* 129,055 64,294 535 47,056 2,084 233 25 11,604 2,710 47 62,948 648 211 39,857 2,145 116 4,028 3,369 253 32 306 390 158 2,318 3,600 4,872 162 483 1,813
2010 1st quarter* 31,465 15,320 -104 10,121 638 51 7 3,860 739 8 15,788 177 51 9,566 627 43 980 830 65 9 96 86 35 572 985 1,525 41 100 357
2010 2nd quarter* 35,326 18,543 607 12,986 995 55 7 3,196 735 -38 16,385 176 55 10,581 546 44 1,078 913 72 7 77 108 45 644 879 983 35 142 398
2010 3rd quarter* 29,006 13,384 177 9,895 460 51 5 2,016 734 46 15,190 175 51 9,774 528 24 1,004 894 58 6 69 103 39 605 845 900 35 80 432
2010 4th quarter* 38,687 19,296 1,397 13,095 307 64 5 3,710 721 -3 18,857 172 64 12,537 394 44 1,025 937 79 9 88 92 38 617 937 1,500 54 270 534
2010* 134,484 66,543 2,077 46,097 2,400 221 24 12,782 2,929 13 66,220 700 221 42,458 2,095 155 4,087 3,574 274 31 330 389 157 2,438 3,646 4,908 165 592 1,721
2011 1st quarter* 32,242 16,186 179 10,487 436 67 -4 4,256 730 36 15,709 175 67 9,349 730 35 1,002 914 62 7 80 85 35 574 1,029 1,419 36 110 347
2011 2nd quarter* 35,237 19,292 1,293 13,557 975 52 -2 2,684 732 1 15,517 175 52 9,790 645 29 1,014 945 69 6 75 106 48 644 876 913 33 97 428
Source: CBS.
Explanation of symbols

Table description


As part of the statistics on government finances, Statistics Netherlands
(CBS) collects data on the size, composition and allocation of the
expenditures and revenues and the balance sheet positions of the State.

The State includes ministries, budget funds and agencies. Ministries are
mainly active in policy-making for national government. Budget funds
comprise long-term income budgets for special policy areas. Agencies are
responsible for executive tasks.

This table contains a selection from the results of the analysis of the
State finances on a quarterly basis: the revenues from taxes imposed by
national government. The data in the table can be broken down into:
- transactions according to the European System of Accounts 1995;
- types of tax.

Data available from: 1st quarter 1999
Frequency: discontinued.

Status of the figures:
Figures up to and including 2008 are definite.
Figures from 2009 to 2nd quarter 2011 are provisional.

Changes as of 30 September 2011:
Data for a new period are added and/or adjustments are
carried out.

When will new figures be published?
Not applicable.

Description topics

Total State taxes
Taxes on income and capital
Taxes on income and capital, levied directly on income and capital of
private persons, profits in the private sector and on dividend paid to
foreign countries.
Total taxes on income and capital
Total of taxes on income and capital. Taxes on income and capital, levied
directly on income and capital of private persons, profits in the private
sector and on dividend paid to foreign countries.
Income tax
Levied on the taxable income, i.e. the income earned in the course of one
calendar year minus deductible losses of previous years. The levy is
imposed on natural persons. The provisional income tax rebate (negative
provisional assessment) replaces the so-called wage tax notification
which causes the tax proceeds to shift from income tax to wage tax.
Wage tax
Levy on the net taxable income, i.e. wage minus certain deductions. Levy
imposed on employees, including pensioners. The provisional income tax
rebate (negative provisional assessment) replaces the so-called wage tax
notification which causes the tax proceeds to shift from income tax to
wage tax.
Dividend tax
Levy on dividend proceeds, imposed on holders of shares and profit-sharing
bonds of limited liability companies and private companies. Shares are
claims that represent proprietary rights of companies. In general such
claims entitle the holders to part of profits of these companies and of
the net wealth in case of liquidation. Bonds are claims without
proprietary rights with an original currency of more than one year.
Betting tax (lottery profits)
Levy on lottery prizes. Imposed on prize winners of domestic lotteries,
excluding casinos, and Dutch prize winners of foreign lotteries.
Wealth tax
Levy on wealth at the beginning of the calendar year. Wealth is defined as
the value of property minus the value of debts, and is only imposed on
natural persons.
Corporation tax
Levy on the taxable profit in the financial year minus the deductible
losses in former years. The levy is imposed on limited liability companies
and private companies, cooperative societies, mutual insurance companies
and a few other bodies. Limited liability companies and private companies
are enterprises with incorporation, of which the capital is divided into
shares. The shares of private companies are transferable, the shares of
limited liability companies are not transferable. Cooperative societies
serve the material interests of their members by drawing up an agreement
with them. The profits can be paid to these members. Mutual insurance
companies are societies of entrepreneurs active in insurance. The
societies draw up an agreement with their members with respect to the
insurance business carried out by the societies for their members.
Motor vehicle tax (private use)
Comprises the tax on motor vehicles for private use. Motor vehicle tax is
a levy on motor vehicles (private cars, vans, goods vehicles and
motorcycles and buses). Everyone who owns a motor vehicle at the start of
a period is liable to pay motor vehicle tax.
Other tax revenues
Tax revenues which can't be ascribed.
Taxes on production and imports
Obligatory payments, in cash or kind, imposed by the government or
institutions of the European Union in relation to the production or import
of goods and services, the employment of personnel and the ownership or
the use of land, buildings or other assets that can be used in the
production process. These taxes are indebted irrespective of the profits
made.
Total taxes on production and imports
Total of taxes on production and imports. Obligatory payments, in cash or
kind, imposed by the government or institutions of the European Union in
relation to the production or import of goods and services, the employment
of personnel and the ownership or the use of land, buildings or other
assets that can be used in the production process. These taxes are
indebted irrespective of the profits made.
Motor vehicle tax (commercial use)
Comprises the tax on motor vehicles for commercial use. Motor vehicle tax
is a levy on motor vehicles (private cars, vans, lorries and motorcycles
and buses). Everyone who owns a motor vehicle at the start of a period is
liable to pay motor vehicle tax.
Betting tax (revenues from casinos)
Levy on the profits made by casinos. Imposed on those who provide
gambling opportunities in domestic casinos.
Turnover tax
Turnover tax comprises the yield of the turnover tax minus the turnover
tax contribution to the European Union (EU). Turnover tax is a levy
imposed in relation to the:
- supply of goods and services by companies in the Netherlands;
- acquisition of goods from other EU countries by companies and other
legal persons in the Netherlands;
- acquisition of new means of transport in the Netherlands from other EU
countries;
- imports of goods.
The levy is imposed on the company that supplies the goods and services,
is responsible for the acquisition from other EU countries, is responsible
for the imported goods, or who ordered it.
Cars and motorcycles
Tax on the registration of cars and motorcycles (registered cars and
motorcycles) or the introduction of a vehicle in the Netherlands by a
natural person or body actually using the vehicle (non-registered cars and
motorcycles). In the case of registered cars and motorcycles, the tax is
imposed on the person or body holding the registration number (the owner
of the vehicle). In the case of non-registered cars and motorcycles, the
tax is imposed on the person or body who actually uses the vehicle.
Heavy motor vehicles
Tax on heavy motor vehicles is a road tax levied for the use of motorways
by heavy motor vehicles. The owner is taxed for each vehicle.
Excise duty on light oil
Levy on the sales and imports of light oil. The levy is imposed on the
licensee of the excise goods office.
Excise duty on mineral oils
Levy on the sales and imports of mineral oils, such as domestic fuel oil
and liquefied petroleum gas, excluding light oil. The levy is imposed on
the licensee of the excise goods office.
Excise duty on wine
Levy on the sales and imports of wine. The levy is imposed on the
licensee of the excise goods office.
Excise duty on intermediary products
Levy on the sales and imports of intermediary products. Intermediary
products are all products with an alcohol percentage of more than 1.2 but
no more than 22, that are not considered as beer or wine. The levy is
imposed on the licensee of the excise goods office.
Excise duty on alcoholic beverages
Levy on the sales and imports of alcoholic beverages, excluding beer, wine
and intermediary products. Intermediary products are all products with an
alcohol percentage of more than 1.2 but no more than 22, that are not
considered as beer or wine. The levy is imposed on the licensee of the
excise goods office.
Excise duty on beer
Levy on the sales and imports of beer. The levy is imposed on the licensee
of the excise goods office.
Consumer tax on non-alcoholic drinks
Excise/consumer tax on non-alcoholic beverages/other products. Levy on the
sales and imports of non-alcoholic beverages, chewing tobacco and snuff.
The levy is imposed on the licensee of the excise goods office.
Excise duty on tobacco
Levy on the sales and imports of tobacco products. The levy is imposed on
the licensee of the excise goods office.
Tax on legal transactions
Tax on legal transactions includes conveyance tax, insurance tax and
(until 1 January 2006) capital tax. Conveyance tax is levied in relation
to the acquisition of the legal or economic ownership of immovable goods
in the Netherlands (land, houses). Insurance tax is levied in relation to
effecting insurance. Capital tax is a levy on the issue of shares. This
tax was abolished on 1 January 2006.
Environmental taxes
These include energy tax, groundwater tax, mains water tax, waste
treatment tax, coal tax, packaging tax (from January 2008) and flight tax
(July 2008 till July 2009).
Energy tax is a levy on natural gas, electricity, medium strong oil, gas
oil and LPG.
Groundwater tax is a levy on the extraction of water from the ground.
Mains water tax is a levy on the supply of water by a company to the user.
Waste treatment tax is levied on dumped waste.
Coal tax is levied on the fuel coal.
Packaging tax is a levy on packing material (synthetic, paper, carton,
wood, glass, metals).
Flight tax was a levy on airline tickets.
Specific levies
These include levies on the discharge of waste material in surface waters,
on noise pollution by civil aircraft, on manure surplus and on the stock
of petroleum products.
The levy on discharge of waste material in surface waters is imposed on
those who discharge waste material in surface waters, or who are connected
to a purification plant of a water quality management institution.
The levy on noise pollution is a levy on landing a civil aircraft on a
landing area. The levy is imposed on natural persons and legal persons who
own a civil aircraft and under whose responsibility the aircraft
participates in air traffic.
Levies on manure surplus are levies on the supply of fertilisers or
minerals and the production of animal fertilisers.
The levy on the stock of petroleum products is a levy on light oil, light
heavy and gas oil, heavy fuel oil and fluid petroleum gas. The proceeds of
the levy are used to fund the operation of the institution Centraal Orgaan
Voorraadvorming Aardolieproducten (COVA). By international agreement the
Netherlands is obliged to maintain strategic stocks of oil. This
obligation is partly fulfilled by COVA and partly by the oil trade and
industry.
Labour costs levies
The main component of these levies is the levy on the part of the gross
income saved under employee savings schemes. The levy is imposed on the
employer, and based on the amount saved in the declaration period. In
addition, there are other final levies, e.g. levies on gifts.
Death duties
Taxes on inheritances and gifts. The rate depends on the amount of the
acquirement and the relationship between the donor or testator and the
beneficiary.