Trends in federal revenue
| Actual 2022 | 2023 target | Actual | Year-on-year change (year to date) | ||||
| January to May 2022 | January to May 2023 | ||||||
| in €m | share in % | in €m | share in % | in €m | in % | ||
Taxes¹ | 337,168 | 92.5 | 358,126 | 91.8 | 129,297 | 131,160 | +1.4 |
|---|---|---|---|---|---|---|---|
Federal share of joint taxes: | 307,216 | 84.2 | 319,508 | 81.9 | 116,973 | 118,610 | +1.4 |
Income tax and corporation tax | 171,830 | 47.1 | 175,337 | 45.0 | 60,207 | 58,892 | -2.2 |
of which: | |||||||
Wages tax | 96,564 | 26.5 | 109,799 | 28.2 | 38,445 | 37,630 | -2.1 |
Assessed income tax | 32,900 | 9.0 | 24,170 | 6.2 | 9,330 | 8,213 | -12.0 |
Non-assessed tax on earnings | 16,313 | 4.5 | 16,175 | 4.1 | 4,403 | 5,348 | +21.5 |
Final withholding tax on interest and capital gains | 2,886 | 0.8 | 3,168 | 0.8 | 1,753 | 1,318 | -24.8 |
Corporation tax | 23,167 | 6.4 | 22,025 | 5.6 | 6,277 | 6,383 | +1.7 |
Value added taxes | 132,813 | 36.4 | 141,668 | 36.3 | 55,883 | 58,892 | +5.4 |
Trade tax apportionment paid to Federation and Länder | 2,573 | 0.7 | 2,503 | 0.6 | 883 | 826 | -6.5 |
Energy duty | 33,667 | 9.2 | 36,965 | 9.5 | 10,264 | 10,312 | +0.5 |
Tobacco duty | 14,229 | 3.9 | 15,630 | 4.0 | 4,828 | 5,150 | +6.7 |
Solidarity surcharge | 11,978 | 3.3 | 12,500 | 3.2 | 4,124 | 4,203 | +1.9 |
Insurance tax | 15,672 | 4.3 | 16,270 | 4.2 | 9,233 | 9,849 | +6.7 |
Electricity duty | 6,830 | 1.9 | 6,800 | 1.7 | 2,915 | 2,884 | -1.1 |
Motor vehicle tax | 9,499 | 2.6 | 9,470 | 2.4 | 4,192 | 4,207 | +0.4 |
Alcohol duty including alcopops duty | 2,194 | 0.6 | 2,172 | 0.6 | 864 | 899 | +4.1 |
Coffee duty | 1,063 | 0.3 | 1,060 | 0.3 | 457 | 426 | -6.8 |
Aviation tax | 1,140 | 0.3 | 1,535 | 0.4 | 320 | 501 | +56.6 |
Sparkling wine duty and intermediate products duty | 379 | 0.1 | 390 | 0.1 | 155 | 176 | +13.5 |
Other taxes accruing to the Federation | 2 | 0.0 | 2 | 0.0 | 1 | 1 | +0.0 |
Deductions | |||||||
Consolidation assistance for the Länder | 800 | X | 800 | X | 0 | 0 | X |
Supplementary grants to Länder | 10,675 | X | 11,080 | X | 2,415 | 2,693 | +11.5 |
EU own resources (GNI-based) | 25,574 | X | 27,070 | X | 11,937 | 10,128 | -15.2 |
EU own resources (VAT-based) | 4,838 | X | 5,100 | X | 1,974 | 2,125 | +7.6 |
EU own resources (plastics) | 1,377 | X | 1,380 | X | 0 | 575 | X |
Grants to Länder for public transport | 14,444 | X | 9,754 | X | 4,206 | 6,041 | +43.6 |
Grants to Länder for motor vehicle tax and HGV toll | 8,992 | X | 8,992 | X | 4,496 | 4,496 | +0.0 |
Other revenue | 27,485 | 7.5 | 31,795 | 8.2 | 9,487 | 10,823 | +14.1 |
Revenue from economic activity | 5,562 | 1.5 | 4,453 | 1.1 | 1,644 | 1,636 | -0.5 |
Interest revenue | 578 | 0.2 | 1,258 | 0.3 | 199 | 579 | +191.0 |
Loan repayments, holdings, privatisation proceeds | 1,413 | 0.4 | 2,135 | 0.5 | 372 | 247 | -33.6 |
Total revenue² | 364,653 | 100.0 | 389,921 | 100.0 | 138,784 | 141,982 | +2.3 |
| ¹ Any discrepancies in relation to the table “2023 trends in tax revenue (excluding local authority taxes)” are due to the methodology used. ² 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 | |||||||