2020 trends in tax revenue (excluding local authority taxes)
| 2019 | January | Year-on-year change | January to January | Year-on-year change | 2020 estimates4 | Year-on-year change |
| in €m | in % | in €m | in % | in €m | in % | |
| 1Methodology: Total cash income from the various taxes is recorded and allocated to the various government levels as stipulated by law. Tax amounts actually received in the current month by individual government levels may differ from the target amounts for technical reasons. | ||||||
| 2After deduction of child benefit refunds by the Federal Central Tax Office. | ||||||
| 3After supplementary grants; any discrepancies with the table on trends in federal revenue are due to the methodology used (see footnote 1). | ||||||
| 4Results of the Working Party on Tax Revenue Estimates of November 2019. | ||||||
| Source: Federal Ministry of Finance | Joint taxes | Wages tax2 | 19,272 | +4.4 | 19,272 | +4.4 | 227,650 | +3.6 | Assessed income tax | 1,639 | +46.8 | 1,639 | +46.8 | 62,850 | -1.4 | Non-assessed taxes on earnings | 2,584 | +21.4 | 2,584 | +21.4 | 21,850 | -7.0 | Final withholding tax on interest and capital gains (including the former withholding tax on interest income) | 976 | +41.8 | 976 | +41.8 | 4,900 | -4.8 | Corporation tax | 1,071 | +227.3 | 1,071 | +227.3 | 32,700 | +2.1 | Value added taxes (VAT) | 19,384 | +0.7 | 19,384 | +0.7 | 253,800 | +4.3 | Trade tax apportionment | 19 | X | 19 | X | 4,782 | +1.7 | Increased trade tax apportionment | 50 | +221.7 | 50 | +221.7 | 0 | X | Total joint taxes | 44,994 | +7.3 | 44,994 | +7.3 | 608,532 | +2.2 | Taxes accruing to the Federation |
|
|
|
|
|
| Energy duty | 368 | +4.2 | 368 | +4.2 | 40,550 | -0.3 | Tobacco duty | 459 | +86.0 | 459 | +86.0 | 14,370 | +0.8 | Alcohol duty (formerly spirits duty) | 198 | -8.3 | 198 | -8.3 | 2,130 | +0.6 | Insurance tax | 845 | +5.4 | 845 | +5.4 | 14,470 | +2.4 | Electricity duty | 583 | +1.3 | 583 | +1.3 | 6,650 | -0.6 | Motor vehicle tax | 984 | +7.1 | 984 | +7.1 | 9,490 | +1.3 | Aviation tax | 37 | -27.9 | 37 | -27.9 | 1,255 | +6.2 | Nuclear fuel duty | 0 | X | 0 | X | 0 | X | Solidarity surcharge | 1,420 | +11.0 | 1,420 | +11.0 | 19,900 | +1.3 | Other taxes accruing to the Federation | 146 | +10.4 | 146 | +10.4 | 1,466 | -0.0 | Total taxes accruing to the Federation | 5,040 | +10.2 | 5,040 | +10.2 | 110,281 | +0.7 | Taxes accruing to the Länder |
|
|
|
|
|
| Inheritance tax | 622 | +21.1 | 622 | +21.1 | 6,990 | +0.0 | Real property transfer tax | 1,526 | +8.5 | 1,526 | +8.5 | 16,200 | +2.6 | Betting and lottery tax | 203 | +5.7 | 203 | +5.7 | 1,993 | +0.9 | Beer duty | 47 | -22.6 | 47 | -22.6 | 629 | +1.9 | Other taxes accruing to the Länder | 23 | +4.1 | 23 | +4.1 | 494 | +2.5 | Total taxes accruing to the Länder | 2,422 | +10.3 | 2,422 | +10.3 | 26,306 | +1.8 | EU own resources |
|
|
|
|
|
| Customs duties | 312 | +2.4 | 312 | +2.4 | 5,140 | +1.1 | EU own resources (VAT-based) | 433 | +107.8 | 433 | +107.8 | 2,700 | +7.2 | EU own resources (GNI-based) | 4,029 | +104.3 | 4,029 | +104.3 | 30,060 | +28.9 | Total EU own resources | 4,775 | +92.1 | 4,775 | +92.1 | 37,900 | +22.6 | Federation3 | 18,639 | -4.9 | 18,639 | -4.9 | 328,585 | -0.1 | Länder3 | 25,400 | +9.3 | 25,400 | +9.3 | 332,145 | +2.4 | EU | 4,775 | +92.1 | 4,775 | +92.1 | 37,900 | +22.6 | Local authorities’ share of income tax and value added tax | 3,954 | +7.3 | 3,954 | +7.3 | 51,629 | +0.5 | Total tax revenue (excluding local authority taxes) | 52,768 | +7.7 | 52,768 | +7.7 | 750,259 | +2.0 |
|---|---|---|---|---|---|---|