Trends in federal revenue
| Actual 2021 | 2022 target | Actual | Year-on-year change (year to date) | ||||
| January to August 2021 | January to August 2022 | ||||||
| in €m | share in % | in €m | share in % | in €m | in % | ||
Tax revenue | 313,545 | 91.9 | 328,435 | 92.2 | 185,641 | 212,059 | +14.2 |
|---|---|---|---|---|---|---|---|
Federal share of joint taxes: | 277,795 | 81.5 | 300,437 | 84.3 | 167,831 | 197,067 | +17.4 |
Income tax and corporation tax | 162,587 | 47.7 | 162,957 | 45.8 | 92,845 | 104,976 | +13.1 |
of which: | |||||||
Wages tax | 92,671 | 27.2 | 93,358 | 26.2 | 56,714 | 62,514 | +10.2 |
Assessed income tax | 30,746 | 9.0 | 29,718 | 8.3 | 14,137 | 16,510 | +16.8 |
Non-assessed tax on earnings | 13,695 | 4.0 | 16,125 | 4.5 | 8,983 | 12,442 | +38.5 |
Final withholding tax on interest and capital gains | 4,413 | 1.3 | 3,784 | 1.1 | 2,925 | 2,203 | -24.7 |
Corporation tax | 21,062 | 6.2 | 19 | 5.6 | 10,086 | 11,307 | +12.1 |
Value added taxes | 113,126 | 33.2 | 135,270 | 38.0 | 73,854 | 90,598 | +22.7 |
Trade tax apportionment paid to Federation and Länder | 2,082 | 0.6 | 2,210 | 0.6 | 1,131 | 1,494 | +32.1 |
Energy duty | 37,120 | 10.9 | 30,650 | 8.6 | 18,941 | 18,530 | -2.2 |
Tobacco duty | 14,733 | 4.3 | 15,220 | 4.3 | 9,129 | 8,377 | -8.2 |
Solidarity surcharge | 11,028 | 3.2 | 11,150 | 3.1 | 6,582 | 7,325 | +11.3 |
Insurance tax | 14,980 | 4.4 | 15,650 | 4.4 | 11,788 | 12,294 | +4.3 |
Electricity duty | 6,691 | 2.0 | 6,850 | 1.9 | 4,395 | 4,564 | +3.8 |
Motor vehicle tax | 9,546 | 2.8 | 9,560 | 2.7 | 6,670 | 6,657 | -0.2 |
Alcohol duty including alcopops duty | 2,084 | 0.6 | 2,132 | 0.6 | 1,257 | 1,406 | +11.9 |
Coffee duty | 1,058 | 0.3 | 1,060 | 0.3 | 697 | 702 | +0.7 |
Aviation tax | 566 | 0.2 | 1,115 | 0.3 | 240 | 669 | +178.8 |
Sparkling wine duty and intermediate products duty | 363 | 0.1 | 387 | 0.1 | 214 | 245 | +14.5 |
Other taxes accruing to the Federation | 2 | 0.0 | 2 | 0.0 | 2 | 2 | +0.0 |
Deductions | |||||||
Consolidation assistance for the Länder | 800 | X | 800 | X | 800 | 800 | +0.0 |
Supplementary grants to Länder | 10,071 | X | 10,512 | X | 5,195 | 5,649 | +8.7 |
EU own resources (GNI-based) | 28,683 | X | 29,600 | X | 20,230 | 19,129 | -5.4 |
EU own resources (VAT-based) | 4,416 | X | 4,740 | X | 2,956 | 3,159 | +6.9 |
Grants to Länder for public transport | 9,458 | X | 9,744 | X | 6,179 | 10,299 | +66.7 |
Grants to Länder for motor vehicle tax and HGV toll | 8,992 | X | 8,992 | X | 6,744 | 6,744 | +0.0 |
Other income | 27,472 | 8.1 | 27,751 | 7.8 | 14,318 | 15,735 | +9.9 |
Revenue from economic activity | 5,342 | 1.6 | 5,358 | 1.5 | 2,164 | 2,319 | +7.2 |
Interest revenue | 346 | 0.1 | 409 | 0.1 | 219 | 332 | +51.6 |
Loan repayments, holdings, privatisation proceeds | 1,304 | 0.4 | 1,283 | 0.4 | 825 | 789 | -4.4 |
Total revenue¹ | 341,017 | 100.0 | 356,186 | 100.0 | 199,959 | 227,793 | +13.9 |
| ¹ With the exception of revenue from loans on the credit market, withdrawals from reserves, revenue from cash surpluses and seigniorage. Excluding revenue from internal offsetting. Source: Federal Ministry of Finance | |||||||