Details of Tax Revenue - Belgium

- Taxe
  - Total tax revenue
    - 00 Total tax revenue
    - 01 Total tax revenue exclusive of taxes collected for the EU
  - 02 1000 Taxes on income, profits and capital gains
  - 03 1100 Taxes on income, profits and capital gains of individuals
  - 1110 On income and profits of individuals
    - 04 1110 On income and profits of individuals
    - 05 Immovable income withholding tax
    - 06 Movable income withholding tax
    - 07 Earned income withholding tax
    - 08 Advance payments PIT
    - 09 Non residents tax
    - 0a Assessments PIT
    - 0b Special social contributions
    - 0c Other income taxes
  - 0d 1120 On capital gains of individuals
  - 0e 1200 Taxes on income, profits and capital gains of corporates
  - 1210 On profits of corporates
    - 0f 1210 On profits of corporates
    - 0g Immovable income withholding tax (corporate)
    - 0h Movable income withholding tax (corporate)
    - 0i Advance payments (corporate)
    - 0j Assessments (corporate)
    - 0k Non residents tax (corporate)
    - 0l Other income taxes (corporate)
  - 0m 1220 On capital gains of corporates
  - 1300 Unallocable between 1100 and 1200
    - 0n 1300 Unallocable between 1100 and 1200
    - 0o Former income taxes
    - 0p Penalties
    - 0q Other
  - 0r 2000 Social security contributions (SSC)
  - 0s 2100 Employees SSC
  - 2110 On a payroll basis of employees SSC
    - 0t 2110 On a payroll basis of employees SSC
    - 0u On gross wages
    - 0v On social benefits
  - 0w 2120 On an income tax basis of employees SSC
  - 0x 2200 Employers SSC
  - 2210 On a payroll basis of employers SSC
    - 0y 2210 On a payroll basis of employers SSC
    - 0z Contributions by government
    - 10 Contributions by other sectors
  - 11 2220 On an income tax basis of employers SSC
  - 2300 Self-employed or non-employed SSC
    - 12 2300 Self-employed or non-employed SSC
    - 13 Self-employed
    - 14 Unemployed
    - 15 Retired
    - 16 Other
  - 17 2310 On a payroll basis of self/non-employed SSC
  - 18 2320 On an income tax basis of self/non-employed SSC
  - 19 2400 Unallocable between 2100, 2200 and 2300 SSC
  - 3000 Taxes on payroll and workforce
    - 1a 3000 Taxes on payroll and workforce
    - 1b Levy on public mandates
  - 1c 4000 Taxes on property
  - 1d 4100 Recurrent taxes on immovable property
  - 1e 4110 Households recurrent taxes on immovable property
  - 4120 Other than households recurrent taxes on immovable property
    - 1f 4120 Other than households recurrent taxes on immovable property
    - 1g Tax on non profit institutions
    - 1h Immovable income withholding tax (corporate)
    - 1i Regional tax (Brussels)
  - 1j 4200 Recurrent taxes on net wealth
  - 1k 4210 Individual recurrent taxes on net wealth
  - 1l 4220 Corporate recurrent taxes on net wealth
  - 1m 4300 Estate, inheritance and gift taxes
  - 1n 4310 Estate and inheritance taxes
  - 1o 4320 Gift taxes
  - 4400 Taxes on financial and capital transactions
    - 1p 4400 Taxes on financial and capital transactions
    - 1q Registration duties
    - 1r Mortgage duties
    - 1s Court duties
    - 1t Economic expansion fund
    - 1u Tax on stock exchange transactions
    - 1v Tax on stock exchange listings
    - 1w Tax on bearer securities
    - 1x Stamp duties
  - 1y 4500 Non-recurrent taxes on property
  - 1z 4510 Non-recurrent taxes on net wealth
  - 4520 Non-recurrent taxes on property other than net wealth
    - 20 4520 Non-recurrent taxes on property other than net wealth
    - 21 Tax on long term savings
    - 22 Voluntary disclosure tax
    - 23 Voluntary disclosure tax (Diamond)
    - 24 Voluntary disclosure tax (bis)
    - 25 Voluntary disclosure tax (ter)
    - 26 Special contribution on credit associations
  - 4600 Other recurrent taxes on property except 4100 and 4200
    - 27 4600 Other recurrent taxes on property except 4100 and 4200
    - 28 Levy for fighting the non-use of an electric power production site by a producer
    - 29 Transfer to the Fund for Industrial Accidents of recognized private insurance corporations
    - 2a Tax on securities accounts
  - 2b Custom duties collected for the EU
  - 2c Non-wastable tax credits against 1110: Total value
  - 2d Non-wastable tax credits against 1110: Tax expenditure component
  - 2e Non-wastable tax credits against 1110: Transfer component
  - 2f 5000 Taxes on goods and services
  - 2g 5100 Taxes on production, sale, transfer, etc
  - 2h 5110 General taxes on goods and services
  - 5111 Value added taxes
    - 2i 5111 Value added taxes
    - 2j VAT
    - 2k Vehicle immatriculation tax
  - 2l 5112 Sales tax
  - 5113 Other (than value added and sales tax)
    - 2m 5113 Other (than value added and sales tax)
    - 2n Taxes assimilated to stamp duties
  - 2o 5120 Taxes on specific goods and services
  - 5121 Excises
    - 2p 5121 Excises
    - 2q Mineral oil
    - 2r Liquified gases and benzol
    - 2s Tobacco
    - 2t Spirits
    - 2u Consumption tax on alcohol and spirits
    - 2v Fermented sparkling beverages
    - 2w Fermented fruit beverages
    - 2x Beer
    - 2y Non-alcoholic beverages
    - 2z Coffee, sugar and syrup
    - 30 Levy on energy
    - 31 Intermediate alcoholic products
    - 32 Inspection fee on domestic fuel oil
    - 33 Ecotax
    - 34 Levy on packaging
    - 35 Federal contribution on electricity and natural gas
    - 36 Environmental charge
  - 37 5122 Profits of fiscal monopolies
  - 5123 Customs and import duties
    - 38 5123 Customs and import duties
    - 39 Import duties
    - 3a Levies on agricultural products
    - 3b ECSC levies
    - 3c EU levies, import duties
    - 3d EU levies on agricultural products
  - 3e 5124 Taxes on exports
  - 3f 5125 Taxes on investment goods
  - 5126 Taxes on specific services
    - 3g 5126 Taxes on specific services
    - 3h Gambling and betting tax
    - 3i Insurance levy
    - 3j Bill-posting tax
    - 3k Deposit insurance
    - 3l Resolution fund
  - 3m 5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive
  - 3n 5128 Other taxes not included within 5121 to 5127 inclusive
  - 3o 5130 Unallocable between 5110 and 5120
  - 3p 5200 Taxes on use of goods and perform activities
  - 5210 Recurrent taxes on use of goods and perform activities
    - 3q 5210 Recurrent taxes on use of goods and perform activities
    - 3r Traffic tax
  - 3s 5211 Recurrent taxes paid by households: motor vehicles
  - 3t 5212 Recurrent taxes paid by others: motor vehicles
  - 5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles
    - 3u 5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles
    - 3v Tax on entertainment devices
    - 3w Tax on pubs
    - 3x Hunting tax
    - 3y Local taxes
    - 3z Radio and television licence fees
  - 5220 Non-recurrent taxes on use of goods and perform activities
    - 40 5220 Non-recurrent taxes on use of goods and perform activities
    - Vehicle registration tax
      - 41 Vehicle registration tax
      - 42 Vehicle registration tax (households)
      - 43 Vehicle registration tax (others)
    - 44 Emission permits
  - 45 5300 Unallocable between 5100 and 5200
  - 46 6000 Taxes other than 1000, 2000, 3000, 4000 and 5000
  - 47 6100 Paid solely by business
  - 6200 Other taxes not solely paid by business
    - 48 6200 Other taxes not solely paid by business
    - 49 Fines and interest
  - 4a Other taxes collected on behalf of the EU
  - 4b SRF Contributions collected for the EU
  - Taxes and compulsory social security contributions paid by EU civil servants
    - 4c Taxes and compulsory social security contributions paid by EU civil servants
    - 4d Taxes paid by EU civil servants: income taxes
    - 4e Taxes paid by EU civil servants: compulsory social security contributions
  - 4f Total tax revenue on cash basis
  - 4g Total tax revenue on accrual basis
  - Additional taxes included in National Accounts
    - 4h Additional taxes included in National Accounts
    - 4i National lottery profits
    - 4j Water levies
    - 4k Sanitel levy
    - 4l Levy on industrial waste
    - 4m Levy on manure
    - 4n Levy on household waste
    - 4o Earned income withholding tax (EU)
    - 4p Social contributions (EU)
    - 4q Imputed social contributions (EU)
    - 4r Green certificates
  - 4s Taxes excluded from National Accounts
  - 4t Difference in treatment of tax credits
  - Capital transfer for uncollected revenue
    - 4u Capital transfer for uncollected revenue
    - 4v VAT on products assessed but unlikely to be collected
    - 4w Earned income withholding tax assessed but unlikely to be collected
    - 4x Employers' actual social contributions assessed but unlikely to be collected
  - 4y Voluntary social security contributions
  - Miscellaneous differences
    - 4z Miscellaneous differences
    - 50 Reallocation national levels of government
    - 51 Reallocation EU
  - 52 National Accounts: Taxes and actual social contributions
  - 53 Imputed social contributions
  - 54 National Accounts: Taxes and all social contributions
  - 55 Total Supranational revenues
- Government
  - 0 Supranational
  - 1 Federal or Central government
  - 2 State/Regional
  - 3 Local government
  - 4 Social Security Funds
  - 5 Total

Details of Tax Revenue - Belgium methods, notes and classification

Explanatory Notes

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