Details of Tax Revenue - Switzerland

- Taxe
  - 00 Total tax revenue
  - 01 1000 Taxes on income, profits and capital gains
  - 02 1100 Taxes on income, profits and capital gains of individuals
  - 1110 On income and profits of individuals
    - 03 1110 On income and profits of individuals
    - 04 Direct federal tax
    - 05 Military service exemption tax
    - 06 Cantonal tax individuals
    - 07 Municipal tax individuals
    - 08 Withholding tax
    - 09 Coupons
  - 1120 On capital gains of individuals
    - 0a 1120 On capital gains of individuals
    - 0b Cantonal tax individuals
    - 0c Municipal tax individuals
    - 0d Direct federal tax
  - 0e 1200 Taxes on income, profits and capital gains of corporates
  - 1210 On profits of corporates
    - 0f 1210 On profits of corporates
    - 0g Direct federal tax
    - 0h Corporate cantonal tax
    - 0i Corporate municipal tax
    - 0j Withholding tax
  - 1220 On capital gains of corporates
    - 0k 1220 On capital gains of corporates
    - 0l Corporate tax on gains
    - 0m Corporate cantonal tax
    - 0n Corporate municipal tax
  - 1300 Unallocable between 1100 and 1200
    - 0o 1300 Unallocable between 1100 and 1200
    - 0p Withholding tax
    - 0q Property gains tax
  - 0r 2000 Social security contributions (SSC)
  - 0s 2100 Employees SSC
  - 0t 2110 On a payroll basis of employees SSC
  - 0u 2120 On an income tax basis of employees SSC
  - 0v 2200 Employers SSC
  - 0w 2210 On a payroll basis of employers SSC
  - 0x 2220 On an income tax basis of employers SSC
  - 0y 2300 Self-employed or non-employed SSC
  - 0z 2310 On a payroll basis of self/non-employed SSC
  - 10 2320 On an income tax basis of self/non-employed SSC
  - 11 2400 Unallocable between 2100, 2200 and 2300 SSC
  - 12 2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC
  - 13 2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC
  - 14 3000 Taxes on payroll and workforce
  - 15 4000 Taxes on property
  - 16 4100 Recurrent taxes on immovable property
  - 4110 Households recurrent taxes on immovable property
    - 17 4110 Households recurrent taxes on immovable property
    - 18 Cantonal tax on buildings
    - 19 Municipal tax on buildings
  - 1a 4120 Other than households recurrent taxes on immovable property
  - 1b 4200 Recurrent taxes on net wealth
  - 4210 Individual recurrent taxes on net wealth
    - 1c 4210 Individual recurrent taxes on net wealth
    - 1d Cantonal wealth tax
    - 1e Municipal wealth tax
  - 4220 Corporate recurrent taxes on net wealth
    - 1f 4220 Corporate recurrent taxes on net wealth
    - 1g Direct federal tax on capital
    - 1h Cantonal tax on capital
    - 1i Municipal tax on capital
  - 1j 4300 Estate, inheritance and gift taxes
  - 4310 Estate and inheritance taxes
    - 1k 4310 Estate and inheritance taxes
    - 1l Cantonal inheritance tax
    - 1m Municipal inheritance tax
  - 1n 4320 Gift taxes
  - 4400 Taxes on financial and capital transactions
    - 1o 4400 Taxes on financial and capital transactions
    - 1p Cantonal transfer tax
    - 1q Municipal transfer tax
    - 1r Securities issuance
    - 1s Securities trading
    - 1t Currency effects
    - 1u Securities issuance and trading
  - 1v 4500 Non-recurrent taxes on property
  - 1w 4600 Other recurrent taxes on property except 4100 and 4200
  - 1x 5000 Taxes on goods and services
  - 1y 5100 Taxes on production, sale, transfer, etc
  - 1z 5110 General taxes on goods and services
  - 20 5111 Value added taxes
  - 5112 Sales tax
    - 21 5112 Sales tax
    - 22 Automobile duty
    - 23 Other sales taxes
  - 24 5113 Other (than value added and sales tax)
  - 25 5120 Taxes on specific goods and services
  - 5121 Excises
    - 26 5121 Excises
    - 27 Beer tax
    - 28 Excises on tobacco
    - 29 Other price supplements
    - 2a Fuel tax
    - 2b Additional fuel tax
    - 2c Road tax
    - 2d Mineral oil tax on combustibles
    - 2e Automobile duty
    - 2f Tax on distilled spirits
    - 2g Electricity consumption tax
  - 5122 Profits of fiscal monopolies
    - 2h 5122 Profits of fiscal monopolies
    - 2i Alcohol monopoly
    - 2j Salt monopoly
    - 2k Water monopoly
    - 2l Other
  - 5123 Customs and import duties
    - 2m 5123 Customs and import duties
    - 2n Import duties
    - 2o Tobacco duty
    - 2p Additional duties
  - 2q 5124 Taxes on exports
  - 2r 5125 Taxes on investment goods
  - 5126 Taxes on specific services
    - 2s 5126 Taxes on specific services
    - 2t Games in B casinos Confederation
    - 2u Cantonal entertainment tax
    - 2v Municipal entertainment tax
    - 2w Other cantonal expenditure taxes
    - 2x Other municipal expenditure taxes
    - 2y Premium stamp duty
    - 2z Lottery taxes
    - 30 Other
  - 31 5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive
  - 32 5128 Other taxes not included within 5121 to 5127 inclusive
  - 33 5130 Unallocable between 5110 and 5120
  - 34 5200 Taxes on use of goods and perform activities
  - 5210 Recurrent taxes on use of goods and perform activities
    - 35 5210 Recurrent taxes on use of goods and perform activities
    - 5211 Recurrent taxes paid by households: motor vehicles
      - 36 5211 Recurrent taxes paid by households: motor vehicles
      - 37 Paid by households in respect of motor vehicles
      - 38 Paid by households in respect of motorway tax sticker
    - 5212 Recurrent taxes paid by others: motor vehicles
      - 39 5212 Recurrent taxes paid by others: motor vehicles
      - 3a Paid by others in respect of motor vehicles
      - 3b Paid by others in respect of motorway tax sticker
      - 3c Paid by others in respect of heavy vehicle charge
    - 5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles
      - 3d 5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles
      - 3e Hunting and fishing
      - 3f Cantonal dog license
      - 3g Municipal dog license
      - 3h Cantonal inns
      - 3i Cantonal royalties
      - 3j Other
      - 3k Environmental incentive fees
      - 3l Royalties and concessions
      - 3m Radio and television licences
  - 3n 5220 Non-recurrent taxes on use of goods and perform activities
  - 3o 5300 Unallocable between 5100 and 5200
  - 3p 6000 Taxes other than 1000, 2000, 3000, 4000 and 5000
  - 3q 6100 Paid solely by business
  - 6200 Other taxes not solely paid by business
    - 3r 6200 Other taxes not solely paid by business
    - 3s Exemption tax
    - 3t Other
  - 3u Total tax revenue on cash basis
  - 3v Total tax revenue on accrual basis
  - 3w Additional taxes included in National Accounts
  - 3x Taxes excluded from National Accounts
  - 3y Difference in treatment of tax credits
  - 3z Capital transfer for uncollected revenue
  - 40 Voluntary social security contributions
  - 41 Miscellaneous differences
  - 42 National Accounts: Taxes and actual social contributions
  - 43 Imputed social contributions
  - 44 National Accounts: Taxes and all social contributions
- Government
  - 0 Federal or Central government
  - 1 State/Regional
  - 2 Local government
  - 3 Social Security Funds
  - 4 Total

Details of Tax Revenue - Switzerland methods, notes and classification

Explanatory Notes

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