Total tax receipts | | 134 836.4 | 150 455 | 164 187.7 | 173 967.4 | |
Taxes on production and imports (D.2) | | 59 326.9 | 66 883.2 | 68 963.7 | 73 486.2 | |
Taxes on products (D.21) | | 49 159.1 | 56 526.7 | 57 330.4 | 59 185.4 | |
Value added tax (VAT) (D.211) | | 29 537.8 | 34 713.1 | 36 442.1 | 37 828.1 | |
VAT on products | | 29 537.8 | 34 713.1 | 36 442.1 | 37 828.1 | |
Taxes and duties on imports, excluding VAT (D.212) | | 1 087.3 | 1 079.6 | 1 417.2 | 1 397.7 | |
Import duties (D.2121) | | 0 | 0 | 0 | 0 | |
Import duties including ECSC rights | | 0 | 0 | 0 | 0 | |
Taxes on imports, excluding VAT and duties (D.2122) | | 1 087.3 | 1 079.6 | 1 417.2 | 1 397.7 | |
Levies on imported agriculture products (D.2122 A) | | 0 | 0 | 0 | 0 | |
Levies on agriculture (D.2122 A) | | 0 | 0 | 0 | 0 | |
Monetary compensatory amounts on imports (D.2122 B) | | 0 | 0 | 0 | 0 | |
Monetary compensatory amounts on imports (D.2122 B) | | 0 | 0 | 0 | 0 | |
Excise duties (D.2122 C) | | 1 087.3 | 1 079.6 | 1 417.2 | 1 397.7 | |
Excise duties on mineral oil | | 60 | 60 | 60 | 60 | |
Excise duties on liquefied natural gas and liquefied hydrocarbon and benzol | | 0 | 0 | 0 | 0 | |
Excise duties on tobacco | | 393 | 411.6 | 442.3 | 436.7 | |
Excise duties on brandy | | 249.9 | 234.3 | 242.9 | 226.5 | |
Taxes on consumption of alcohol and brandy | | 0 | 0 | 0 | 0 | |
Excise duties on fermented sparkling drinks | | 89.7 | 106.1 | 105.3 | 99.9 | |
Excise duties on fermented fruit juices | | 185.7 | 169.2 | 169.7 | 161.6 | |
Excise duties on beer | | 10 | 10 | 10 | 10 | |
Excise duties on non-alcoholic beverages | | 84 | 74 | 85.1 | 81.5 | |
Excise duties on sugar and refining syrup | | 0 | 0 | 0 | 0 | |
Excise duties on coffee | | 15 | 14.4 | 13.9 | 14.2 | |
Excise duties on intermediary products | | 0 | 0 | 0 | 0 | |
Contribution for the surveillance on domestic fuel oil | | 0 | 0 | 0 | 0 | |
Contribution on oil product for heating | | 0 | 0 | 0 | 0 | |
Contribution on energy | | 0 | 0 | 0 | 0 | |
Packing contribution | | 0 | 0 | 0 | 0 | |
Environmental charge | | 0 | 0 | 0 | 0 | |
Ecotax | | 0 | 0 | 0 | 0 | |
Contribution of the oil industry | | 0 | 0 | 288 | 307.3 | |
General sales or turnover taxes (D.2122 D) | | 0 | 0 | 0 | 0 | |
Taxes as tax stamps | | 0 | 0 | 0 | 0 | |
Taxes on specific services (D.2122 E) | | 0 | 0 | 0 | 0 | |
Profits of import monopoly (D.2122 F) | | 0 | 0 | 0 | 0 | |
Other taxes on products, except VAT and import taxes (D.214) | | 18 534 | 20 734 | 19 471.1 | 19 959.6 | |
Excise duties and consumption taxes (D.214 A) | | 10 020.1 | 11 000.8 | 10 066.1 | 10 878.5 | |
Excise duties on mineral oil | | 4 227.5 | 5 019.9 | 4 616.1 | 5 857.9 | |
Excise duties on liquefied natural gas and liquefied hydrocarbon and benzol | | 0 | 0 | 0 | 0 | |
Excise duties on tobacco | | 2 058.1 | 2 168 | 2 324.6 | 2 301.2 | |
Excise duties on brandy | | 93.7 | 87.8 | 91.1 | 85 | |
Taxes on consumption of alcohol and brandy | | 0 | 0 | 0 | 0 | |
Excise duties on fermented sparkling drinks | | 0 | 0 | 0 | 0 | |
Excise duties on fermented fruit juices | | 0.1 | 0.1 | 0.2 | 0.1 | |
Excise duties on beer | | 169.5 | 157.4 | 181.3 | 169 | |
Excise duties on non-alcoholic beverages | | 102.2 | 90.1 | 103.5 | 99.2 | |
Excise duties on sugar and refining syrup | | 0 | 0 | 0 | 0 | |
Excise duties on coffee | | 0 | 0 | 0 | 0 | |
Excise duties on intermediary products | | 25.5 | 24.4 | 21.5 | 20.9 | |
Contribution for the surveillance on domestic fuel oil | | 32 | 29.5 | 25.1 | 24.5 | |
Contribution on oil product for heating | | 5.6 | 5.3 | 4.6 | 4.9 | |
Contribution on energy | | 320.5 | 340.1 | 430.6 | 339.3 | |
Federal contribution on electricity and natural gas / Contribution to the Energy Fund (FR) | | 430.2 | 418 | 227.3 | 157.4 | |
Taxes on water (FR, WR and BCR) | | 2.9 | 2.9 | 2.9 | 2.9 | |
Contributions on sugar | | 0 | 0 | 0 | 0 | |
Super levy on milk | | 0 | 0 | 0 | 0 | |
Super levy on cereals | | 0 | 0 | 0 | 0 | |
Super levy on mutton | | 0 | 0 | 0 | 0 | |
Penalty for exceeding the milk quota | | 0 | 0 | 0 | 0 | |
Compulsory contributions from producers of animals and animal products (Sanitel) | | 12 | 12 | 12 | 12 | |
Levy ECSC | | 0 | 0 | 0 | 0 | |
Packing contribution | | 0 | 0 | 0 | 0 | |
Environmental charge | | 0 | 0 | 0 | 0 | |
Ecotax | | 0 | 0 | 0 | 0 | |
Contribution for FAPETRO | | 3.8 | 3.3 | 3.2 | 3.5 | |
Contribution for APETRA | | 103.6 | 113.6 | 175.2 | 211.8 | |
FED - surtax on transmission price for offshore wind energy | | 603.6 | 741.8 | -2.3 | 0 | |
FC - green certificates delivery | | 642.2 | 594.6 | 761.6 | 706.7 | |
FC - surtax on distribution prices to finance green certificates | | 578.9 | 552.9 | 451.3 | 347.7 | |
WR - green certificates delivery | | 403.4 | 415.2 | 406 | 380.9 | |
WR - surtax on transmission prices to finance green certificates | | 161.9 | 178.2 | 170.6 | 100.8 | |
BCR - green certificates delivery | | 42.9 | 45.7 | 59.7 | 52.8 | |
Stamp taxes (D.214 B) | | 0 | 0 | 0 | 0 | |
Stamp taxes (D.214 B) | | 0 | 0 | 0 | 0 | |
Taxes on financial and capital transactions (D.214 C) | | 4 960.9 | 5 942.7 | 5 616.5 | 4 999.3 | |
Registration rights | | 4 403.2 | 5 336.8 | 5 097.7 | 4 496.3 | |
Mortgage rights | | 84 | 92.9 | 91.6 | 67.5 | |
Court rights | | 18.9 | 30.1 | 38.8 | 31.2 | |
Taxes on stock exchange business | | 412.6 | 434.6 | 334.9 | 332.1 | |
Tax on delivery of securities to bearer | | 0 | 0 | 0 | 0 | |
Duties on written documents | | 42.2 | 48.3 | 53.5 | 72.2 | |
Registration taxes (D.214 D) | | 454.8 | 479.3 | 406.2 | 466.3 | |
Car registration taxes | | 0 | 0 | 0 | 0 | |
Traffic taxes | | 454.8 | 479.3 | 406.2 | 466.3 | |
Taxes on entertainment (D.214 E) | | 0 | 0 | 0 | 0 | |
Taxes on lotteries, gambling and betting (D.214 F) | | 93.1 | 104.2 | 136.2 | 151.7 | |
Taxes on gambling and bets | | 93.1 | 104.2 | 136.2 | 151.7 | |
Taxes on insurance premiums (D.214 G) | | 2 565.9 | 2 652.5 | 2 745 | 2 944.5 | |
Taxes on insurance contracts | | 1 430.8 | 1 494.5 | 1 538.9 | 1 648.4 | |
Additional levy on premiums for industrial accidents | | 34.3 | 33.8 | 35.6 | 38.6 | |
Additional levy on car insurance premiums | | 708.9 | 718.8 | 733.7 | 796.8 | |
Additional levy on fire insurance premiums | | 213.7 | 224.1 | 236 | 255.8 | |
Additional levy on hospitalization insurance premiums | | 169.1 | 173.1 | 192.1 | 198.2 | |
Receipts for the benefit of the Belgian Red Cross | | 9.1 | 8.2 | 8.7 | 6.7 | |
Other taxes on specific services (D.214 H) | | 0 | 0 | 20.5 | 40.3 | |
Tax on the embarkement of aircrafts | | 0 | 0 | 20.5 | 40.3 | |
General sales or turnover taxes (D.214 I) | | 0 | 0 | 0 | 0 | |
Taxes as tax stamps | | 0 | 0 | 0 | 0 | |
Profits of fiscal monopolies (D.214 J) | | 185.3 | 185.3 | 200 | 200 | |
Profits of the national lottery | | 185.3 | 185.3 | 200 | 200 | |
Export duties and monetary compensatory amounts on exports (D.214 K) | | 0 | 0 | 0 | 0 | |
Monetary compensatory amounts on exports | | 0 | 0 | 0 | 0 | |
Other taxes on products n.e.c. (D.214 L) | | 253.9 | 369.2 | 280.6 | 279 | |
Taxes on poster advertising | | 2.6 | 1.7 | 3.8 | 2 | |
Contribution on the turnover of the pharmaceutical industry | | 246.9 | 363 | 272.2 | 271.8 | |
Levy on particular pharmaceutical products | | 4.4 | 4.5 | 4.6 | 5.2 | |
Contracts art. 81 medicines | | 0 | 0 | 0 | 0 | |
Other taxes on production (D.29) | | 10 167.8 | 10 356.5 | 11 633.3 | 14 300.8 | |
Taxes on land, buildings or other structures (D.29 A) | | 5 722.4 | 5 887.5 | 6 285 | 7 201.8 | |
Advance tax payment on property (PP) | | 3 842.5 | 3 952.4 | 4 229.5 | 4 844.2 | |
Advance tax payment on property (Corp) | | 1 793.8 | 1 840.9 | 1 965.2 | 2 254.1 | |
Opening tax | | 0 | 0 | 0 | 0 | |
Licence right | | 0 | 0 | 0 | 0 | |
Regional tax (BCR) - From 2002 onwards, only regional tax payable by the building owners | | 86.1 | 94.2 | 90.3 | 103.5 | |
Taxes on use of fixed assets (D.29 B) | | 650.3 | 642.4 | 698.6 | 734 | |
Traffic taxes paid by corporations | | 620.6 | 629.9 | 645.7 | 676.2 | |
Tax on automatical recreation appliances | | 30 | 12.5 | 52.9 | 57.8 | |
Euro tax disc | | -0.3 | 0 | 0 | 0 | |
Taxes equal to excise rights paid by corporations | | 0 | 0 | 0 | 0 | |
Total wage bill and payroll taxes (D.29 C) | | 0 | 0 | 0 | 0 | |
Taxes on the co-ordinating centre | | 0 | 0 | 0 | 0 | |
Taxes on international transactions (D.29 D) | | 0 | 0 | 0 | 0 | |
Taxes on business and professional licences (D.29 E) | | 435.1 | 445.7 | 456.9 | 459.3 | |
Contribution to the Protection Fund for Deposits and Financial Instruments | | 0 | 0 | 0 | 0 | |
Contribution to the Guarantee Fund for Financial Services (Formerly Special Protection Fund for deposits, life insurance contracts and the capital of approved cooperative societies) | | 434.8 | 445.5 | 456.7 | 459.3 | |
Contribution for Financial Stability to the Resolution Funds / Single Resolution Fund | | 0.3 | 0.2 | 0.2 | 0.1 | |
Taxes on pollution (D.29 F) | | 568 | 579.5 | 763.7 | 923.4 | |
Tax on waste products (FR and WR) | | 75.5 | 76.5 | 92.9 | 105.7 | |
Tax on manure (FR) | | 3.5 | 5.9 | 4.8 | 4.9 | |
Taxes on water (FR, WR and BCR) | | 132.2 | 141.1 | 132.8 | 155.1 | |
Emission permits | | 356.8 | 356 | 533.2 | 657.7 | |
Undercompensation of VAT (D.29 G) | | 0 | 0 | 0 | 0 | |
Undercompensation of VAT | | 0 | 0 | 0 | 0 | |
Other taxes on production n.e.c. (D.29 H) | | 2 792 | 2 801.4 | 3 429.1 | 4 982.3 | |
Annuities for patented entities | | 12.1 | 12.5 | 13.1 | 13.2 | |
Monopoly interest (Belgacom) | | 0 | 0 | 0 | 0 | |
Monopoly interest (National lottery) | | 94.5 | 94.5 | 101.5 | 101.5 | |
Non-recurrent company contribution | | 225.1 | 233.1 | 242.1 | 281.1 | |
Contribution on public mandate | | 4.8 | 5.2 | 5.2 | 5.5 | |
Reclamation clinical biology and pharmaceutical products | | 0 | 0 | 0 | 0 | |
Radio and television licences (WR, FR and GR) - partim | | 0 | 0 | 0 | 0 | |
Contribution payable by the nuclear operators | | 92 | 103.5 | 134.8 | 866.6 | |
One-off contribution payable by the gas sector | | 0 | 0 | 0 | 0 | |
Special contribution from the electricity corporations | | 0 | 0 | 0 | 0 | |
One-off contribution payable by the oil sector | | 0 | 0 | 0 | 0 | |
Annual tax on unit trusts, credit companies and insurance companies | | 190.1 | 211.3 | 219.2 | 206.3 | |
Annual tax on credit institutions | | 794.2 | 819.6 | 877.1 | 896.7 | |
Tax on the surprofits of electricity production | | 0 | 0 | 481.2 | 708.3 | |
Packaging levy | | 371.7 | 321.2 | 349.4 | 339.5 | |
Other taxes on production | | 1 007.5 | 1 000.4 | 1 005.4 | 1 563.9 | |
Current taxes on income, wealth, etc (D.5) | | 72 221.8 | 79 492.4 | 91 321.8 | 96 522.2 | |
Income taxes (D.51) | | 70 277.3 | 77 127.7 | 88 855.7 | 93 971.9 | |
Income taxes of natural persons or households (D.51 A) | | 54 002.7 | 56 806.4 | 65 889.9 | 69 465.5 | |
Advance tax payment on movable property (PP) | | 3 066.3 | 3 694.3 | 4 375.7 | 4 993.8 | |
Business' advance tax payment (PP) | | 48 416.7 | 50 846.3 | 57 370.7 | 60 360.8 | |
Advance payments (PP) | | 1 474.1 | 1 503.4 | 1 482.3 | 1 495.9 | |
Assessments (PP) | | -254.2 | -614.9 | 1 254.3 | 1 176.2 | |
Annual tax on profit sharing | | 22.6 | 29.3 | 27.2 | 37.4 | |
Special social contributions | | 1 222.7 | 1 326.8 | 1 346.8 | 1 366.4 | |
Contribution large incomes | | 0.2 | 0.2 | 0.1 | 0.2 | |
Tax on the worker's participation in the benefit or the capital of the company | | 8.5 | 8.8 | 12.9 | 12.5 | |
Other income taxes | | 45.8 | 12.2 | 19.9 | 22.3 | |
Income taxes of corporations (D.51 B) | | 15 001.2 | 19 019.1 | 21 681.5 | 23 264.1 | |
Advance tax payment on movable property (corp) | | 253.8 | 354.8 | 468 | 480.2 | |
Advance payments (corp) | | 12 425.5 | 15 539 | 18 011.4 | 20 070.5 | |
Taxes from non-residents (corp) | | 51.8 | 149 | 31 | 48.4 | |
Assessments (corp) | | 2 245.8 | 2 964.3 | 3 159.8 | 2 652.6 | |
Other income taxes | | 24.3 | 12 | 11.3 | 12.4 | |
Taxes on holding gains/losses (D.51 C) | | 0 | 0 | 0 | 0 | |
Taxes on lottery and gambling profits (D.51 D) | | 0 | 0 | 0 | 0 | |
Other income taxes n.e.c. (D.51 E) | | 1 273.4 | 1 302.2 | 1 284.3 | 1 242.3 | |
Former income taxes | | 0 | 0 | 0 | 0 | |
Taxes from non-residents (PP) | | 1 229 | 1 255.8 | 1 232.1 | 1 168.7 | |
Other income taxes | | 44.4 | 46.4 | 52.2 | 73.6 | |
Other current taxes (D.59) | | 1 944.5 | 2 364.7 | 2 466.1 | 2 550.3 | |
Current taxes on capital (D.59 A) | | 660.9 | 1 061.6 | 1 131 | 1 152.1 | |
Taxes on patrimony (grounds and buildings) | | 286.2 | 310.7 | 324.6 | 346.7 | |
Taxes on the NPIs | | 50 | 50.7 | 54 | 54.8 | |
Tax on quoted securities | | 0 | 0 | 0 | 0 | |
Levy for fighting the non-use of an electric power production site by a producer | | 0 | 0 | 0 | 0 | |
Transfer to the Fund for Industrial Accidents of recognized private insurance corporations | | 297.3 | 321.2 | 342.6 | 365 | |
Tax on securities accounts | | 27.4 | 379 | 409.8 | 385.6 | |
Poll taxes (D.59 B) | | 0 | -0.2 | 0 | 0 | |
Tax on household waste (RW) | | 0 | 0 | 0 | 0 | |
Flat-rate regional tax (BCR) | | 0 | -0.2 | 0 | 0 | |
Expenditure taxes (D.59 C) | | 0 | 0 | 0 | 0 | |
Household payments for receiving licences (D.59 D) | | 1 259.9 | 1 279.2 | 1 310.4 | 1 372.9 | |
Taxes on traffic paid by the households | | 1 259.9 | 1 279.2 | 1 310.4 | 1 372.9 | |
Taxes equal to excise rights paid by households | | 0 | 0 | 0 | 0 | |
Radio and television licences (FR) | | 0 | 0 | 0 | 0 | |
Taxes on international transactions (D.59 E) | | 0 | 0 | 0 | 0 | |
Other current taxes n.e.c. (D.59 F) | | 23.7 | 24.1 | 24.7 | 25.3 | |
Other taxes | | 23.7 | 24.1 | 24.7 | 25.3 | |
Capital taxes (D.91) | | 3 287.6 | 4 079 | 3 902.3 | 3 958.6 | |
Taxes on capital transfers (D.91 A) | | 2 966.7 | 3 663.3 | 3 577.7 | 3 601.9 | |
Death duties | | 2 411.1 | 2 947.7 | 2 800.8 | 2 906.3 | |
Gift taxes | | 555.5 | 715.7 | 776.9 | 695.6 | |
Capital levies (D.91 B) | | 321 | 415.6 | 324.6 | 356.8 | |
Taxes on long-term savings | | 203.4 | 207.1 | 212.3 | 226.7 | |
One-off tax regulation | | 0 | 0 | 0 | 0 | |
One-off tax regulation "diamond sector" | | 0 | 0 | 0 | 0 | |
One-off tax regulation (bis) | | 25.7 | 36.9 | 9.9 | 12.8 | |
One-off tax regulation (ter) | | 91.9 | 171.6 | 102.4 | 117.3 | |
Special contribution from credit associations in case of withdrawal from the credit professional network | | 0 | 0 | 0 | 0 | |
Other capital taxes n.e.c. (D.91 C) | | 0 | 0 | 0 | 0 | |
Net social contributions (D.61) | | 73 100.6 | 76 662.6 | 83 216.8 | 90 165 | |
p.m. Actual social contributions | | 62 375.1 | 65 663.1 | 71 184.7 | 77 169.1 | |
Employers' actual social contributions (D.611) | | 37 351.6 | 39 411.7 | 42 730.1 | 46 011.6 | |
Compulsory employers' actual social contributions (D.6111C) | | 37 351.6 | 39 411.7 | 42 730.1 | 46 011.6 | |
To the general government account | | 8 823.5 | 9 236.9 | 9 612.3 | 10 882.6 | |
To the other sectors' account | | 28 528.1 | 30 174.8 | 33 117.8 | 35 129 | |
Voluntary employers' actual social contributions (D.6111V) | | 0 | 0 | 0 | 0 | |
To the general government account | | 0 | 0 | 0 | 0 | |
To the other sectors' account | | 0 | 0 | 0 | 0 | |
Employers' imputed social contributions (D.612) | | 10 725.6 | 10 999.6 | 12 032.1 | 12 996.1 | |
Households' actual social contributions (D.613) | | 25 022.2 | 26 250.5 | 28 454 | 31 156.7 | |
Employees' actual social contributions | | 18 851.6 | 19 857.5 | 21 651.3 | 23 772 | |
Compulsory employees' actual social contributions (D.613CE) | | 18 837.4 | 19 841 | 21 645.4 | 23 770.6 | |
Voluntary employees' actual social contributions (D.613VE) | | 14.2 | 16.5 | 5.9 | 1.4 | |
Self-employed persons' actual social contributions | | 4 087.8 | 4 433.2 | 4 596.3 | 5 047.2 | |
Compulsory self-employed persons' actual social contributions (D.613CS) | | 4 087.8 | 4 433.2 | 4 596.3 | 5 047.2 | |
Voluntary self-employed persons' actual social contributions (D.613VS) | | 0 | 0 | 0 | 0 | |
Non employed persons' actual social contributions | | 2 082.8 | 1 959.8 | 2 206.4 | 2 337.6 | |
Compulsory non employed persons' actual social contributions (D.613CN) | | 2 016.3 | 1 894.5 | 2 141.2 | 2 265 | |
Voluntary non employed persons' actual social contributions (D.613VN) | | 66.5 | 65.2 | 65.2 | 72.6 | |
Households' social contributions supplements (D.614) | | 1.4 | 1 | 0.7 | 0.7 | |
Social insurance scheme service charge (D.61SC) | | -0.1 | -0.1 | -0.1 | -0.1 | |
Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected (D.995) | | -617 | -524.2 | -532.7 | -547.5 | |
Taxes on products assessed but unlikely to be collected (D.995a) | | -476.6 | -429.8 | -410.8 | -414.7 | |
VAT on products assessed but unlikely to be collected | | -476.6 | -429.8 | -410.8 | -414.7 | |
Taxes on income assessed but unlikely to be collected (D.995c) | | -43.7 | -43.8 | -38.8 | -32.7 | |
Business' advance tax payment assessed but unlikely to be collected | | -43.7 | -43.8 | -38.8 | -32.7 | |
Employers' actual social contributions assessed but unlikely to be collected (D.995e) | | -96.7 | -50.6 | -83.1 | -100 | |
Employers' actual social contributions assessed but unlikely to be collected | | -96.7 | -50.6 | -83.1 | -100 | |
Total of taxes and social contributions | | 196 594.4 | 215 593.8 | 234 839.8 | 250 589 | |
Total of taxes and net social contributions (including imputed social contributions) | | 207 320 | 226 593.4 | 246 871.9 | 263 585.1 | |
Total payable tax credits | | 1 448.9 | 1 098.6 | 1 228.7 | 1 231.4 | |
of which payable tax credits that exceed the taxpayer's liability | | 376 | 300 | 333 | 334 | |