Details of Tax Revenue - Portugal methods, notes and classification

more Explanatory Notes

• • Tax
    • Total tax revenue
      • 00 Total tax revenue
      • 01 Total tax revenue exclusive of taxes collected for the EU
    • 02 SRF Contributions collected for the EU
    • 03 1000 Taxes on income, profits and capital gains
    • 1100 Of individuals
      • 04 1100 Of individuals
      • 05 Individual income tax
    • 06 1110 On income and profits
    • 07 1120 On capital gains
    • 1200 Corporate
      • 08 1200 Corporate
      • 09 Corporate income tax
      • 0a Local corporate income tax ("Derrama")
      • 0b Other
    • 0c 1210 On profits
    • 0d 1220 On capital gains
    • 1300 Unallocable between 1100 and 1200
      • 0e 1300 Unallocable between 1100 and 1200
      • 0f Tax on wages and professional income
      • 0g Industrial tax
      • 0h Tax on income from movable capital
      • 0i Property income tax
      • 0j Agricultural income tax
      • 0k Complementary income tax
      • 0l Tax on capital gains
      • 0m Taxes abolished by DL 442-A/88 and DL 442-B/88
      • 0n Other
    • 0o 2000 Social security contributions
    • 0p 2100 Employees
    • 2110 On a payroll basis
      • 0q 2110 On a payroll basis
      • 0r Compulsory employee's social contributions
    • 0s 2120 On an income tax basis
    • 0t 2200 Employers
    • 2210 On a payroll basis of employers SSC
      • 0u 2210 On a payroll basis of employers SSC
      • 0v Employers' social contributions
    • 0w 2220 On an income tax basis of employers SSC
    • 2300 Selfemployed or nonemployed
      • 0x 2300 Selfemployed or nonemployed
      • 0y Compulsory social contributions by self-employed
    • 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
    • 3000 Taxes on payroll and workforce
      • 12 3000 Taxes on payroll and workforce
      • 13 Contributions for Unemployment Fund
      • 14 Stamp duty on wages and salaries
    • 15 4000 Taxes on property
    • 4100 Recurrent taxes on immovable property
      • 16 4100 Recurrent taxes on immovable property
      • 17 Real estate tax
    • 18 4110 Households
    • 19 4120 Others
    • 1a 4200 Recurrent taxes on net wealth
    • 4300 Estate, inheritance and gift taxes
      • 1b 4300 Estate, inheritance and gift taxes
      • 1c Inheritance and gift taxes
    • 1d 4310 Estate and inheritance taxes
    • 1e 4320 Gift taxes
    • 4400 Taxes on financial and capital transactions
      • 1f 4400 Taxes on financial and capital transactions
      • 1g Real estate transfer tax
      • 1h Stamp duty on registrations and mortgages
      • 1i Stamp duty on the raising of capital
      • 1j Stamp duty on real estate transactions
    • 1k 4500 Nonrecurrent taxes
    • 1l 4600 Other recurrent taxes on property
    • 1m 5000 Taxes on goods and services
    • 1n 5100 Taxes on production, sale, transfer, etc
    • 1o 5110 General taxes
    • 5111 Value added taxes
      • 1p 5111 Value added taxes
      • 1q VAT
    • 5112 Sales tax
      • 1r 5112 Sales tax
      • 1s General sales tax
    • 1t 5113 Other
    • 1u 5120 Taxes on specific goods and services
    • 5121 Excises
      • 1v 5121 Excises
      • 1w Excise duties on tobacco
      • 1x Excise duties on beer
      • 1y Tax on motor vehicle sales
      • 1z Tax on oil products
      • 20 Excise duties on alcoholic beverages
      • 21 Excise duties on alcohol
      • 22 Tax on sugary soft drinks
      • 23 Other
    • 24 5122 Profits of fiscal monopolies
    • 5123 Customs and import duties
      • 25 5123 Customs and import duties
      • 26 Import levies
      • 27 Import surtax
      • 28 Agricultural Levies
      • 29 Levy on sugar and isoglucse
      • 2a Other
      • 2b Custom duties collected for the EU
    • 5124 Taxes on exports
      • 2c 5124 Taxes on exports
      • 2d Taxes on Oporto wine exports
      • 2e Other
    • 2f 5125 Taxes on investment goods
    • 5126 Taxes on specific services
      • 2g 5126 Taxes on specific services
      • 2h Tax on insurance premiums
      • 2i Stamp duty on bank transactions
      • 2j Stamp duty on debt related operations, interest and leasing of buildings
      • 2k Stamp duty on insurance premiums
      • 2l Bank levies
      • 2m Other
    • 2n 5127 Other taxes on internat. trade and transactions
    • 5128 Other taxes
      • 2o 5128 Other taxes
      • 2p Stamp taxes (miscellaneous)
      • 2q Other
    • 2r 5130 Unallocable between 5110 and 5120
    • 2s 5200 Taxes on use of goods and perform activities
    • 2t 5210 Recurrent taxes
    • 5211 Paid by households: motor vehicles
      • 2u 5211 Paid by households: motor vehicles
      • 2v Local tax on vehicles
    • 5212 Paid by others: motor vehicles
      • 2w 5212 Paid by others: motor vehicles
      • 2x Local tax on vehicles
      • 2y Road taxes
    • 5213 Paid in respect of other goods
      • 2z 5213 Paid in respect of other goods
      • 30 Gambling tax
      • 31 Tax on the use, carrying and possession of weapons
      • 32 Tax on motor vehicles - compensation
      • 33 Hunting and fishery licenses
      • 34 Fee for the use of water resources
      • 35 Other
    • 5220 Nonrecurrent taxes
      • 36 5220 Nonrecurrent taxes
      • 37 Special tax on motor vehicles
      • 38 Emissions permits
    • 5300 Unallocable between 5100 and 5200
      • 39 5300 Unallocable between 5100 and 5200
      • 3a Miscellaneous taxes on production
    • 3b 6000 Other taxes
    • 6100 Paid solely by business
      • 3c 6100 Paid solely by business
      • 3d General services and licenses granted to corporations
    • 6200 Other
      • 3e 6200 Other
      • 3f Fees collected by courts of justice
      • 3g Miscellaneous taxes
    • 3h Total tax revenue on cash basis
    • 3i Total tax revenue on accrual basis
    • 3j Additional taxes included in National Accounts
    • 3k Taxes excluded from National Accounts
    • 3l Difference in treatment of tax credits
    • 3m Capital transfer for uncollected revenue
    • 3n Voluntary social security contributions
    • 3o Miscellaneous differences
    • 3p National Accounts: Taxes and actual social contributions
    • 3q Imputed social contributions
    • 3r National Accounts: Taxes and all social contributions
    • 3s Customs duties collected for the EU
    • 3t Total Supranational revenues
  • Government
    • 0 Supranational
    • 1 Federal or Central government
    • 2 Local government
    • 3 Social Security Funds
    • 4 Total