Details of Tax Revenue - Luxembourg

- 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 Personal income tax - fixed by assessment
    - 06 Tax on wages and salaries
    - 07 Withholding tax on income from capital
    - 08 Special tax on company directors fees
    - 09 Tax on certain income of non-residents
    - 0a Supplementary solidarity income tax
    - 0b Tax withheld on savings income (non-residents)
    - 0c Withholding tax on interest
    - 0d Crisis Tax
    - 0e Temporary budgetary balance tax
    - 0f Tax withheld on contributions to a registered supplementary pension plan for self-employed persons
  - 0g 1120 On capital gains of individuals
  - 0h 1200 Taxes on income, profits and capital gains of corporates
  - 1210 On profits of corporates
    - 0i 1210 On profits of corporates
    - 0j Corporation tax
    - 0k Supplementary solidarity corporation tax
    - 0l Trade tax
  - 0m 1220 On capital gains of corporates
  - 0n 1300 Unallocable between 1100 and 1200
  - 0o 2000 Social security contributions (SSC)
  - 0p 2100 Employees SSC
  - 0q 2110 On a payroll basis of employees SSC
  - 0r 2120 On an income tax basis of employees SSC
  - 0s 2200 Employers SSC
  - 0t 2210 On a payroll basis of employers SSC
  - 0u 2220 On an income tax basis of employers SSC
  - 0v 2300 Self-employed or non-employed SSC
  - 0w 2310 On a payroll basis of self/non-employed SSC
  - 0x 2320 On an income tax basis of self/non-employed SSC
  - 0y 2400 Unallocable between 2100, 2200 and 2300 SSC
  - 3000 Taxes on payroll and workforce
    - 0z 3000 Taxes on payroll and workforce
    - 10 Payroll tax
  - 11 4000 Taxes on property
  - 4100 Recurrent taxes on immovable property
    - 12 4100 Recurrent taxes on immovable property
    - 13 Taxes on ownership of lands and buildings
  - 14 4110 Households recurrent taxes on immovable property
  - 15 4120 Other than households recurrent taxes on immovable property
  - 16 4200 Recurrent taxes on net wealth
  - 17 4210 Individual recurrent taxes on net wealth
  - 4220 Corporate recurrent taxes on net wealth
    - 18 4220 Corporate recurrent taxes on net wealth
    - 19 Wealth tax
    - 1a Holding tax
  - 1b 4300 Estate, inheritance and gift taxes
  - 1c 4310 Estate and inheritance taxes
  - 1d 4320 Gift taxes
  - 4400 Taxes on financial and capital transactions
    - 1e 4400 Taxes on financial and capital transactions
    - 1f Registration taxes
    - 1g Mortgage taxes
    - 1h Stamp duties
    - 1i Tax on contruction in dense sectors
    - 1j Tax on sale of real estate
    - 1k Mortgage tax on salaries
    - 1l Tax on secondary residence
    - 1m Building permits
    - 1n Infrastructure tax
    - 1o Authorization taxes on oil tanks
  - 1p 4500 Non-recurrent taxes on property
  - 1q 4600 Other recurrent taxes on property except 4100 and 4200
  - 1r 5000 Taxes on goods and services
  - 1s 5100 Taxes on production, sale, transfer, etc
  - 1t 5110 General taxes on goods and services
  - 5111 Value added taxes
    - 1u 5111 Value added taxes
    - 1v VAT Own resources
  - 1w 5112 Sales tax
  - 5113 Other (than value added and sales tax)
    - 1x 5113 Other (than value added and sales tax)
    - 1y Turnover tax
  - 1z 5120 Taxes on specific goods and services
  - 5121 Excises
    - 20 5121 Excises
    - 21 Excice duties on mineral oils
    - 22 Tax on the consumption of national alcoholic beverages and spirits
    - 23 Excice duties on tobacco (part on national production)
    - 24 Autonomous excise duties on mineral oils
    - 25 Excice duties on tobacco
    - 26 Supplementary tax on fuels
    - 27 Tax on control of domestic fuel
    - 28 Excice duty on liquefied petroleum
    - 29 Excice duty on benzol
    - 2a Excice duties on imported alcoholic beverages
    - 2b Excice duties on beers (part on national production)
    - 2c Excice duty on fermented fruit beverages
    - 2d Excice duties on fermented sparkling beverages
    - 2e Excice duty on sugar
    - 2f Excice duties on nationally produced alcoholic beverages
    - 2g Excice duty on Kyoto
    - 2h Excice duty on alcopops
    - 2i Excice UEBL
  - 2j 5122 Profits of fiscal monopolies
  - 5123 Customs and import duties
    - 2k 5123 Customs and import duties
    - 2l Levies on imported agricultural products
    - 2m Customs duty
    - 2n Customs duty + mobiles + C.E.C.A. + anti-dumping
    - 2o Agricultural compensatory amounts
  - 2p 5124 Taxes on exports
  - 2q 5125 Taxes on investment goods
  - 5126 Taxes on specific services
    - 2r 5126 Taxes on specific services
    - 2s Tax on betting stakes
    - 2t Tax on insurance
    - 2u Tax on transport
    - 2v Tourist tax
    - 2w Tax on national lottery
    - 2x Tax on casino gambling
    - 2y Entertainment tax
    - 2z Tax on bank notes
    - 30 Contributions to FGDL
    - 31 Contributions to FRL
    - 32 Special tax for insurers in the interest of the rescue service
  - 33 5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive
  - 5128 Other taxes not included within 5121 to 5127 inclusive
    - 34 5128 Other taxes not included within 5121 to 5127 inclusive
    - 35 C.E.C.A.
    - 36 Co-responsibility tax on milk
    - 37 Co-responsibility tax on cereals
  - 38 5130 Unallocable between 5110 and 5120
  - 39 5200 Taxes on use of goods and perform activities
  - 3a 5210 Recurrent taxes on use of goods and perform activities
  - 3b 5211 Recurrent taxes paid by households: motor vehicles
  - 3c 5212 Recurrent taxes paid by others: motor vehicles
  - 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 Tax on licenced premises
    - 3f Ship registration tax
    - 3g Dog tax
    - 3h Tax on ships
    - 3i Tax on peddeling
  - 5220 Non-recurrent taxes on use of goods and perform activities
    - 3j 5220 Non-recurrent taxes on use of goods and perform activities
    - 3k Emission permits
    - 3l Car registration taxes
  - 3m 5300 Unallocable between 5100 and 5200
  - 3n 6000 Taxes other than 1000, 2000, 3000, 4000 and 5000
  - 6100 Paid solely by business
    - 3o 6100 Paid solely by business
    - 3p Supplementary tax on electricity
    - 3q Tax on distribution of electricity
    - 3r Tax on production of electricity
    - 3s Tax on natural gas consumption
    - 3t Tax on enterprise register
    - 3u Tax concerning foreign affair departments
    - 3v Chancellery stamps
    - 3w VAT reclassified as tax on production
    - 3x Under-compensation of VAT (flat rate system)
    - 3y Tax on water
  - 3z 6200 Other taxes not solely paid by business
  - 40 Non-wastable tax credits against 1110
  - 41 Custom duties collected for the EU
  - 42 SRF Contributions collected for the EU
  - 43 Total tax revenue on cash basis
  - 44 Total tax revenue on accrual basis
  - 45 Additional taxes included in National Accounts
  - 46 Taxes excluded from National Accounts
  - 47 Difference in treatment of tax credits
  - 48 Capital transfer for uncollected revenue
  - 49 Voluntary social security contributions
  - 4a Miscellaneous differences
  - 4b National Accounts: Taxes and actual social contributions
  - 4c Imputed social contributions
  - 4d National Accounts: Taxes and all social contributions
  - 4e Total Supranational revenues
- Government
  - 0 Supranational
  - 1 Federal or Central government
  - 2 Local government
  - 3 Social Security Funds
  - 4 Total

Details of Tax Revenue - Luxembourg methods, notes and classification

Explanatory Notes

Variables Download