 Total tax receipts | | 110 731.8 | 116 541.1 | 120 798.6 | 123 064.8 | 124 260.8 |
| Taxes on production and imports (D.2) | | 48 230.4 | 50 688.4 | 51 153.6 | 52 006.9 | 52 644.7 |
| Taxes on products (D.21) | | 40 678.4 | 41 721.6 | 42 369.8 | 42 927.4 | 43 730 |
| Value added tax (VAT) (D.211) | | 25 978.8 | 26 843.9 | 27 250 | 27 517.8 | 27 546.6 |
| VAT on products | | 25 978.8 | 26 843.9 | 27 250 | 27 517.8 | 27 546.6 |
| Taxes and duties on imports, excluding VAT (D.212) | | 883.4 | 948.6 | 1 025.3 | 1 071 | 1 108.2 |
| Import duties (D.2121) | | 0 | 0 | 0 | 0 | 0 |
| Import duties including ECSC rights | | 0 | 0 | 0 | 0 | 0 |
| Taxes on imports, excluding VAT and duties (D.2122) | | 883.4 | 948.6 | 1 025.3 | 1 071 | 1 108.2 |
| Levies on imported agriculture products (D.2122 A) | | 0 | 0 | 0 | 0 | 0 |
| Levies on agriculture (D.2122 A) | | 0 | 0 | 0 | 0 | 0 |
| Monetary compensatory amounts on imports (D.2122 B) | | 0 | 0 | 0 | 0 | 0 |
| Monetary compensatory amounts on imports (D.2122 B) | | 0 | 0 | 0 | 0 | 0 |
| Excise duties (D.2122 C) | | 883.4 | 948.6 | 1 025.3 | 1 071 | 1 108.2 |
| Excise duties on mineral oil | | 60 | 60 | 60 | 60 | 60 |
| Excise duties on liquefied natural gas and liquefied hydrocarbon and benzol | | 0 | 0 | 0 | 0 | 0 |
| Excise duties on tobacco | | 263.9 | 319.8 | 342.6 | 358.9 | 360.5 |
| Excise duties on brandy | | 174 | 181.1 | 197.7 | 212.1 | 231.4 |
| Taxes on consumption of alcohol and brandy | | 0 | 0 | 0 | 0 | 0 |
| Excise duties on fermented sparkling drinks | | 61 | 65.9 | 77.1 | 85.2 | 92.2 |
| Excise duties on fermented fruit juices | | 115.5 | 115.3 | 131.4 | 139.4 | 147.5 |
| Excise duties on beer | | 10 | 10 | 10 | 10 | 10 |
| Excise duties on non-alcoholic beverages | | 25.2 | 24.4 | 26 | 25.8 | 25.1 |
| Excise duties on sugar and refining syrup | | 0 | 0 | 0 | 0 | 0 |
| Excise duties on coffee | | 14.3 | 13.7 | 15 | 14.7 | 14.2 |
| Excise duties on intermediary products | | 0 | 0 | 0 | 0 | 0 |
| Contribution for the surveillance on domestic fuel oil | | 0 | 0 | 0 | 0 | 0 |
| Contribution on oil product for heating | | 0 | 0 | 0 | 0 | 0 |
| Contribution on energy | | 0 | 0 | 0 | 0 | 0 |
| Packing contribution | | 159.5 | 158.4 | 165.5 | 164.9 | 167.3 |
| Environmental charge | | 0 | 0 | 0 | 0 | 0 |
| Ecotax | | 0 | 0 | 0 | 0 | 0 |
| General sales or turnover taxes (D.2122 D) | | 0 | 0 | 0 | 0 | 0 |
| Taxes as tax stamps | | 0 | 0 | 0 | 0 | 0 |
| Taxes on specific services (D.2122 E) | | 0 | 0 | 0 | 0 | 0 |
| Profits of import monopoly (D.2122 F) | | 0 | 0 | 0 | 0 | 0 |
| Other taxes on products, except VAT and import taxes (D.214) | | 13 816.2 | 13 929.1 | 14 094.5 | 14 338.6 | 15 075.2 |
| Excise duties and consumption taxes (D.214 A) | | 6 982.4 | 7 015.5 | 7 027.9 | 7 154.8 | 7 549.5 |
| Excise duties on mineral oil | | 4 082.9 | 3 952.2 | 3 815.1 | 4 076.5 | 4 353.1 |
| Excise duties on liquefied natural gas and liquefied hydrocarbon and benzol | | 0 | 0 | 0 | 0 | 0 |
| Excise duties on tobacco | | 1 431.9 | 1 589.4 | 1 854.6 | 1 824.9 | 1 901.2 |
| Excise duties on brandy | | 65.2 | 67.9 | 74 | 79.5 | 86.7 |
| Taxes on consumption of alcohol and brandy | | 0 | 0 | 0 | 0 | 0 |
| Excise duties on fermented sparkling drinks | | 0 | 0 | 0 | 0 | 0 |
| Excise duties on fermented fruit juices | | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 |
| Excise duties on beer | | 173.8 | 170.8 | 173.4 | 186.5 | 184 |
| Excise duties on non-alcoholic beverages | | 30.8 | 29.8 | 31.6 | 31.3 | 30.5 |
| Excise duties on sugar and refining syrup | | 0 | 0 | 0 | 0 | 0 |
| Excise duties on coffee | | 0 | 0 | 0 | 0 | 0 |
| Excise duties on intermediary products | | 24.4 | 24 | 26.1 | 25.5 | 26.3 |
| Contribution for the surveillance on domestic fuel oil | | 40.2 | 39.1 | 40.5 | 31.9 | 35.7 |
| Contribution on oil product for heating | | 6.8 | 6.7 | 7 | 2.9 | 3.4 |
| Contribution on energy | | 341.1 | 328.1 | 337.1 | 325.2 | 342.7 |
| Federal contribution on electricity and natural gas | | 414 | 425.6 | 281.3 | 208.3 | 270.5 |
| Taxes on water (FR, WR and BCR) | | 3.2 | 3.3 | 2.9 | 2.9 | 2.9 |
| Contributions on sugar | | 0 | 0 | 0 | 0 | 0 |
| Super levy on milk | | 0 | 0 | 0 | 0 | 0 |
| Super levy on cereals | | 0 | 0 | 0 | 0 | 0 |
| Super levy on mutton | | 0 | 0 | 0 | 0 | 0 |
| Penalty for exceeding the milk quota | | 0 | 0 | 0 | 0 | 0 |
| Compulsory contributions from producers of animals and animal products (Sanitel) | | 12.7 | 13.7 | 13.9 | 14 | 6.4 |
| Levy ECSC | | 0 | 0 | 0 | 0 | 0 |
| Packing contribution | | 160.4 | 159.3 | 166.5 | 165.9 | 168.3 |
| Environmental charge | | 12.4 | 13.6 | 13.6 | 12.9 | 1.2 |
| Ecotax | | 2.4 | 1.5 | 0.7 | 0.1 | 0.1 |
| Contribution for FAPETRO | | 3.6 | 5 | 2.9 | 4 | 3 |
| Contribution for APETRA | | 176.5 | 185.4 | 186.6 | 162.4 | 133.4 |
| Stamp taxes (D.214 B) | | 0 | 0 | 0 | 0 | 0 |
| Stamp taxes (D.214 B) | | 0 | 0 | 0 | 0 | 0 |
| Taxes on financial and capital transactions (D.214 C) | | 3 771.2 | 3 781.8 | 3 886.1 | 4 081 | 4 358.3 |
| Registration rights | | 3 495.8 | 3 466.5 | 3 542 | 3 724.3 | 3 899.2 |
| Mortgage rights | | 75.4 | 74.4 | 72.1 | 78.2 | 93 |
| Court rights | | 33.7 | 34.9 | 37.2 | 35.8 | 40.9 |
| Taxes on stock exchange business | | 127.8 | 163.8 | 193 | 201.1 | 287.1 |
| Tax on delivery of securities to bearer | | 0 | 3.7 | 6.2 | 1.8 | 0 |
| Duties on written documents | | 38.5 | 38.5 | 35.6 | 39.8 | 38.1 |
| Registration taxes (D.214 D) | | 378.6 | 370.5 | 360.4 | 325.9 | 349.2 |
| Car registration taxes | | 0 | 0 | 0 | 0 | 0 |
| Traffic taxes | | 378.6 | 370.5 | 360.4 | 325.9 | 349.2 |
| Taxes on entertainment (D.214 E) | | 0 | 0 | 0 | 0 | 0 |
| Taxes on lotteries, gambling and betting (D.214 F) | | 58.4 | 63.3 | 72.5 | 76 | 79.5 |
| Taxes on gambling and bets | | 58.4 | 63.3 | 72.5 | 76 | 79.5 |
| Taxes on insurance premiums (D.214 G) | | 2 109.4 | 2 222.9 | 2 285.1 | 2 262.5 | 2 307.1 |
| Taxes on insurance contracts | | 1 167.2 | 1 236.6 | 1 276.3 | 1 243.7 | 1 279.7 |
| Additional levy on premiums for industrial accidents | | 47.6 | 48.6 | 46.1 | 39.4 | 41.1 |
| Additional levy on car insurance premiums | | 611.6 | 637.9 | 652.2 | 656 | 657.6 |
| Additional levy on fire insurance premiums | | 155.3 | 167.5 | 177.3 | 185.8 | 188.3 |
| Additional levy on hospitalization insurance premiums | | 120.3 | 124.6 | 125.4 | 130.2 | 132.4 |
| Receipts for the benefit of the Belgian Red Cross | | 7.4 | 7.7 | 7.8 | 7.4 | 8 |
| Other taxes on specific services (D.214 H) | | 0 | 0 | 0 | 0 | 0 |
| General sales or turnover taxes (D.214 I) | | 0 | 0 | 0 | 0 | 0 |
| Taxes as tax stamps | | 0 | 0 | 0 | 0 | 0 |
| Profits of fiscal monopolies (D.214 J) | | 231 | 241.6 | 214.8 | 206.1 | 206.1 |
| Profits of the national lottery | | 231 | 241.6 | 214.8 | 206.1 | 206.1 |
| Export duties and monetary compensatory amounts on exports (D.214 K) | | 0 | 0 | 0 | 0 | 0 |
| Monetary compensatory amounts on exports | | 0 | 0 | 0 | 0 | 0 |
| Other taxes on products n.e.c. (D.214 L) | | 285.2 | 233.5 | 247.7 | 232.3 | 225.5 |
| Taxes on poster advertising | | 2.9 | 2.9 | 2.9 | 2.9 | 2.9 |
| Contribution on the turnover of the pharmaceutical industry | | 278.2 | 226.4 | 240.5 | 225.1 | 218.6 |
| Levy on particular pharmaceutical products | | 4.1 | 4.2 | 4.3 | 4.3 | 4 |
| Other taxes on production (D.29) | | 7 552 | 8 966.8 | 8 783.8 | 9 079.5 | 8 914.7 |
| Taxes on land, buildings or other structures (D.29 A) | | 4 637.2 | 4 665.3 | 4 942.4 | 5 068.7 | 5 147.5 |
| Advance tax payment on property (PP) | | 3 070.3 | 3 090.3 | 3 271.1 | 3 355 | 3 406.5 |
| Advance tax payment on property (Corp) | | 1 485.3 | 1 499 | 1 583.5 | 1 625.5 | 1 650.9 |
| Opening tax | | 0.3 | 0.2 | 0.1 | 0.1 | 0.1 |
| Licence right | | 0 | 0 | 0 | 0 | 0 |
| Regional tax (BCR) - From 2002 onwards, only regional tax payable by the building owners | | 81.3 | 75.8 | 87.7 | 88.1 | 90 |
| Taxes on use of fixed assets (D.29 B) | | 772.9 | 716.5 | 756.7 | 742.3 | 745 |
| Traffic taxes paid by corporations | | 584.5 | 555.4 | 568.2 | 555.4 | 573.2 |
| Tax on automatical recreation appliances | | 52.9 | 46.8 | 74.1 | 55.1 | 56.4 |
| Euro tax disc | | 135.4 | 114.2 | 114.3 | 131.8 | 115.4 |
| Taxes equal to excise rights paid by corporations | | 0.1 | 0.1 | 0.1 | 0 | 0 |
| Total wage bill and payroll taxes (D.29 C) | | -0.3 | 0 | 0 | 0 | 0 |
| Taxes on the co-ordinating centre | | -0.3 | 0 | 0 | 0 | 0 |
| Taxes on international transactions (D.29 D) | | 0 | 0 | 0 | 0 | 0 |
| Taxes on business and professional licences (D.29 E) | | 779.9 | 1 238.5 | 776.3 | 572.7 | 586.2 |
| Contribution to the Protection Fund for Deposits and Financial Instruments | | 0 | 0 | 0 | 0 | 0 |
| Contribution to the Special Protection Fund for deposits, life insurance contracts and the capital of approved cooperative societies | | 779.9 | 1 000.1 | 609.4 | 437.8 | 441 |
| Contribution for Financial Stability to the Resolution Funds | | 0 | 238.4 | 166.9 | 134.9 | 145.2 |
| Taxes on pollution (D.29 F) | | 177.9 | 176.4 | 206.3 | 320.3 | 257.9 |
| Tax on waste products (FR and WR) | | 58.7 | 52.9 | 45.6 | 51.1 | 55.4 |
| Tax on manure (FR) | | 5 | 5 | 5 | 3.3 | 0 |
| Taxes on water (FR, WR and BCR) | | 114.2 | 118.5 | 119.3 | 108.6 | 101.2 |
| Emission permits | | 0 | 0 | 36.4 | 157.3 | 101.3 |
| Undercompensation of VAT (D.29 G) | | 0 | 0 | 0 | 0 | 0 |
| Undercompensation of VAT | | 0 | 0 | 0 | 0 | 0 |
| Other taxes on production n.e.c. (D.29 H) | | 1 184.4 | 2 170.1 | 2 102.1 | 2 375.5 | 2 178.1 |
| Annuities for patented entities | | 7.3 | 6.9 | 10 | 7 | 0 |
| Monopoly interest (Belgacom) | | 0 | 0 | 0 | 0 | 0 |
| Monopoly interest (National lottery) | | 80.8 | 114.8 | 124.3 | 101.3 | 86.3 |
| Non-recurrent company contribution | | 194.8 | 201.5 | 206.4 | 208.1 | 209.4 |
| Contribution on public mandate | | 8.5 | 7.8 | 7.9 | 7.9 | 8.3 |
| Reclamation clinical biology and pharmaceutical products | | 5 | 5 | 4 | 4 | 4 |
| Radio and television licences (WR, FR and GR) - partim | | 0 | 0 | 0 | 0 | 0 |
| Contribution payable by the nuclear operators | | 0 | 799.1 | 480 | 469.3 | 200 |
| One-off contribution payable by the gas sector | | 0 | 0 | 0 | 0 | 0 |
| Special contribution from the electricity corporations | | 0 | 0 | 0 | 0 | 0 |
| One-off contribution payable by the oil sector | | 0 | 0 | 0 | 0 | 0 |
| Annual tax on unit trusts, credit companies and insurance companies | | 254.4 | 247.2 | 354.2 | 537.6 | 565.9 |
| Annual tax on credit institutions | | 0 | 81 | 96.4 | 87.1 | 94.8 |
| Other taxes on production | | 633.6 | 706.8 | 818.9 | 953.2 | 1 009.3 |
| Current taxes on income, wealth, etc (D.5) | | 59 729.9 | 62 534.5 | 65 672.2 | 67 158.2 | 67 985.2 |
| Income taxes (D.51) | | 57 795.8 | 60 593.1 | 63 806.1 | 65 301.1 | 66 056.9 |
| Income taxes of natural persons or households (D.51 A) | | 46 321.5 | 48 119.7 | 50 701.1 | 51 391 | 51 277.7 |
| Advance tax payment on movable property (PP) | | 2 690.9 | 3 377.2 | 4 298.2 | 4 315 | 3 955.4 |
| Business' advance tax payment (PP) | | 42 143.9 | 43 353 | 44 635.3 | 45 534.5 | 45 548.3 |
| Advance payments (PP) | | 1 512.8 | 1 411.9 | 1 507.8 | 1 495.6 | 1 545.5 |
| Assessments (PP) | | -1 133.8 | -1 155.6 | -911.5 | -1 113.7 | -931.6 |
| Annual tax on profit sharing | | 13.2 | 9.6 | 14.1 | 10.7 | 6 |
| Special social contributions | | 1 069 | 1 093.4 | 1 116.3 | 1 115.7 | 1 106.2 |
| Contribution large incomes | | 0.2 | 0.3 | 0.2 | 0.3 | 0.2 |
| Tax on the worker's participation in the benefit or the capital of the company | | 12.8 | 7.5 | 20.2 | 20.6 | 19.3 |
| Other income taxes | | 12.5 | 22.4 | 20.5 | 12.3 | 28.4 |
| Income taxes of corporations (D.51 B) | | 10 673.4 | 11 623.7 | 12 209.1 | 12 890.1 | 13 816.9 |
| Advance tax payment on movable property (corp) | | 390.8 | 362 | 494 | 659.5 | 615 |
| Advance payments (corp) | | 7 857.7 | 7 918.3 | 7 929.6 | 8 464.9 | 8 538 |
| Taxes from non-residents (corp) | | 36.1 | 120.2 | 113.4 | 9.3 | 178.5 |
| Assessments (corp) | | 2 378.8 | 3 211 | 3 661.7 | 3 749.7 | 4 466.3 |
| Other income taxes | | 10 | 12.2 | 10.4 | 6.7 | 19.1 |
| Taxes on holding gains/losses (D.51 C) | | 0 | 0 | 0 | 0 | 0 |
| Taxes on lottery and gambling profits (D.51 D) | | 0 | 0 | 0 | 0 | 0 |
| Other income taxes n.e.c. (D.51 E) | | 800.9 | 849.7 | 895.9 | 1 020 | 962.3 |
| Former income taxes | | 0 | 0 | 0 | 0 | 0 |
| Taxes from non-residents (PP) | | 782.8 | 829.8 | 859.6 | 974.6 | 917.1 |
| Other income taxes | | 18.1 | 19.9 | 36.3 | 45.4 | 45.2 |
| Other current taxes (D.59) | | 1 934.1 | 1 941.4 | 1 866.1 | 1 857.1 | 1 928.3 |
| Current taxes on capital (D.59 A) | | 503.9 | 551.8 | 553.3 | 582.9 | 602 |
| Taxes on patrimony (grounds and buildings) | | 181.8 | 198.4 | 206.4 | 234.9 | 243.5 |
| Taxes on the NPIs | | 35.2 | 35.6 | 38.3 | 39.2 | 41 |
| Tax on quoted securities | | 0 | 0 | 0 | 0 | 0 |
| Levy for fighting the non-use of an electric power production site by a producer | | 6.3 | 0 | 0 | 0 | 0 |
| Transfer to the Fund for Industrial Accidents of recognized private insurance corporations | | 280.6 | 317.8 | 308.6 | 308.8 | 317.5 |
| Poll taxes (D.59 B) | | 42.5 | 45.4 | 46.3 | 43.6 | 39.5 |
| Tax on household waste (RW) | | 0 | 0 | 0 | 0.2 | 0 |
| Flat-rate regional tax (BCR) | | 42.5 | 45.4 | 46.3 | 43.4 | 39.5 |
| Expenditure taxes (D.59 C) | | 0 | 0 | 0 | 0 | 0 |
| Household payments for receiving licences (D.59 D) | | 1 275 | 1 231.5 | 1 256.1 | 1 217.9 | 1 265.3 |
| Taxes on traffic paid by the households | | 1 177.9 | 1 120.7 | 1 147.6 | 1 126.7 | 1 162.6 |
| Taxes equal to excise rights paid by households | | 0.3 | 0.3 | 0.2 | 0 | 0 |
| Radio and television licences (FR) | | 96.8 | 110.5 | 108.3 | 91.2 | 102.7 |
| Taxes on international transactions (D.59 E) | | 0 | 0 | 0 | 0 | 0 |
| Other current taxes n.e.c. (D.59 F) | | 112.7 | 112.7 | 10.4 | 12.7 | 21.5 |
| Other taxes | | 112.7 | 112.7 | 10.4 | 12.7 | 21.5 |
| Capital taxes (D.91) | | 2 771.7 | 3 318 | 3 973 | 3 899.6 | 3 631.1 |
| Taxes on capital transfers (D.91 A) | | 2 434.3 | 2 728.4 | 3 096.1 | 2 808.8 | 2 995.9 |
| Death duties | | 2 064.2 | 2 331.9 | 2 633.5 | 2 313.4 | 2 503.6 |
| Gift taxes | | 370.1 | 396.5 | 462.6 | 495.4 | 492.3 |
| Capital levies (D.91 B) | | 337.4 | 589.6 | 876.9 | 1 090.8 | 635.2 |
| Taxes on long-term savings | | 203.1 | 400.4 | 206.9 | 210.6 | 412.6 |
| One-off tax regulation | | 0 | 0 | 0 | 0 | 0 |
| One-off tax regulation "diamond sector" | | 0 | 0 | 0 | 0 | 0 |
| One-off tax regulation (bis) | | 134.3 | 73.5 | 614.2 | 575.2 | 144.9 |
| One-off tax regulation (ter) | | 0 | 0 | 54.1 | 305 | 77.7 |
| Special contribution from credit associations in case of withdrawal from the credit professional network | | 0 | 115.7 | 1.7 | 0 | 0 |
| Other capital taxes n.e.c. (D.91 C) | | 0 | 0 | 0 | 0 | 0 |
| Net social contributions (D.61) | | 61 775.8 | 64 338.8 | 65 996.3 | 66 785.3 | 67 788.8 |
| p.m. Actual social contributions | | 53 037.3 | 55 188.4 | 56 436.2 | 57 174 | 58 537 |
| Employers' actual social contributions (D.611) | | 32 563.2 | 34 010.6 | 34 814.4 | 35 266.1 | 36 081.4 |
| Compulsory employers' actual social contributions (D.6111C) | | 32 563.2 | 34 010.6 | 34 814.4 | 35 266.1 | 36 081.4 |
| To the general government account | | 5 570.6 | 6 159.9 | 6 534.6 | 6 636.6 | 7 436.9 |
| To the other sectors' account | | 26 992.6 | 27 850.6 | 28 279.8 | 28 629.5 | 28 644.5 |
| Voluntary employers' actual social contributions (D.6111V) | | 0 | 0 | 0 | 0 | 0 |
| To the general government account | | 0 | 0 | 0 | 0 | 0 |
| To the other sectors' account | | 0 | 0 | 0 | 0 | 0 |
| Employers' imputed social contributions (D.612) | | 8 738.5 | 9 150.5 | 9 560.1 | 9 611.4 | 9 252 |
| Households' actual social contributions (D.613) | | 20 474.1 | 21 177.8 | 21 621.8 | 21 907.9 | 22 455.6 |
| Employees' actual social contributions | | 15 699.8 | 16 245.1 | 16 482 | 16 683.7 | 16 925.1 |
| Compulsory employees' actual social contributions (D.613CE) | | 15 698.7 | 16 244 | 16 481 | 16 682.4 | 16 924.1 |
| Voluntary employees' actual social contributions (D.613VE) | | 1.1 | 1.1 | 1 | 1.3 | 1 |
| Self-employed persons' actual social contributions | | 3 400.2 | 3 538.6 | 3 703.1 | 3 725.5 | 3 974.9 |
| Compulsory self-employed persons' actual social contributions (D.613CS) | | 3 400.2 | 3 538.6 | 3 703.1 | 3 725.5 | 3 974.9 |
| Voluntary self-employed persons' actual social contributions (D.613VS) | | 0 | 0 | 0 | 0 | 0 |
| Non employed persons' actual social contributions | | 1 374.1 | 1 394.1 | 1 436.6 | 1 498.8 | 1 555.7 |
| Compulsory non employed persons' actual social contributions (D.613CN) | | 1 308.5 | 1 324.1 | 1 363.3 | 1 426.9 | 1 485.1 |
| Voluntary non employed persons' actual social contributions (D.613VN) | | 65.6 | 70 | 73.3 | 71.8 | 70.5 |
| Households' social contributions supplements (D.614) | | 0 | 0 | 0 | 0 | 0 |
| Social insurance scheme service charge (D.61SC) | | 0 | 0 | 0 | 0 | 0 |
| Total of taxes and social contributions | | 163 769.1 | 171 729.4 | 177 234.9 | 180 238.7 | 182 797.9 |
| Total of taxes and net social contributions (including imputed social contributions) | | 172 507.8 | 180 879.9 | 186 795 | 189 850.2 | 192 049.9 |
| Total payable tax credits | | 1 468.7 | 1 760.6 | 1 492 | 1 051.5 | 745 |
| of which payable tax credits that exceed the taxpayer's liability | | 449.3 | 468.1 | 415.3 | 316.7 | 295.1 |