Taxes on production and imports | | 63 654 | 59 326.9 | 66 882.1 | 68 947.1 | |
Taxes on products | | 53 237.6 | 49 159.1 | 56 526.7 | 57 312.3 | |
Value added type taxes | | 32 181.3 | 29 537.8 | 34 713.1 | 36 442.1 | |
VAT on products | | 32 181.3 | 29 537.8 | 34 713.1 | 36 442.1 | |
Taxes and duties on imports excluding Value Added Tax | | 1 056.9 | 1 087.3 | 1 079.6 | 1 417.2 | |
Import duties | | 0 | 0 | 0 | 0 | |
Import duties, including ECSC duties | | 0 | 0 | 0 | 0 | |
Taxes on imports excluding Value Added Tax and duties | | 1 056.9 | 1 087.3 | 1 079.6 | 1 417.2 | |
Levies on imported agricultural products | | 0 | 0 | 0 | 0 | |
Agricultural levies | | 0 | 0 | 0 | 0 | |
Monetary compensatory amounts on imports | | 0 | 0 | 0 | 0 | |
Monetary compensatory amounts on imports | | 0 | 0 | 0 | 0 | |
Excise duties | | 1 056.9 | 1 087.3 | 1 079.6 | 1 417.2 | |
Excise duties on mineral oil | | 60 | 60 | 60 | 60 | |
Excise duties on sugar and refining syrup | | 0 | 0 | 0 | 0 | |
Excise duties on coffee | | 15.4 | 15 | 14.4 | 13.9 | |
Excise duties on intermediate products | | 0 | 0 | 0 | 0 | |
Contribution for control of domestic heating oil | | 0 | 0 | 0 | 0 | |
Contribution on petroleum products used for heating (Heating Fund) | | 0 | 0 | 0 | 0 | |
Contribution on energy | | 0 | 0 | 0 | 0 | |
Packaging tax | | 0 | 0 | 0 | 0 | |
Environmental tax | | 0 | 0 | 0 | 0 | |
Eco-tax | | 0 | 0 | 0 | 0 | |
Contribution from the oil sector | | 0 | 0 | 0 | 288 | |
Excise duties on liquefied natural gas and other liquid hydrocarbons and benzol | | 0 | 0 | 0 | 0 | |
Excise duties on tobacco | | 385.3 | 393 | 411.6 | 442.3 | |
Excise duties on brandy | | 226.1 | 249.9 | 234.3 | 242.9 | |
Consumption tax on alcohol and brandy | | 0 | 0 | 0 | 0 | |
Excise duties on sparkling fermented beverages | | 103.9 | 89.7 | 106.1 | 105.3 | |
Excise duties on fermented fruit beverages | | 173.5 | 185.7 | 169.2 | 169.7 | |
Excise duties on beer | | 10 | 10 | 10 | 10 | |
Excise duties on non-alcoholic beverages | | 82.7 | 84 | 74 | 85.1 | |
General sales taxes | | 0 | 0 | 0 | 0 | |
Taxes equated with stamp duty | | 0 | 0 | 0 | 0 | |
Taxes on specific services | | 0 | 0 | 0 | 0 | |
Profits of import monopolies | | 0 | 0 | 0 | 0 | |
Taxes on products except Value Added Tax, import, and export taxes | | 19 999.4 | 18 534 | 20 734 | 19 453 | |
Excise duties and consumption taxes | | 10 931.4 | 10 020.1 | 11 000.8 | 10 065.2 | |
Excise duties and consumption taxes on mineral oil | | 5 234.6 | 4 227.5 | 5 019.9 | 4 616.1 | |
Excise duties and consumption taxes on sugar and refining syrup | | 0 | 0 | 0 | 0 | |
Excise duties and consumption taxes on coffee | | 0 | 0 | 0 | 0 | |
Excise duties and consumption taxes on intermediate products | | 25.3 | 25.5 | 24.4 | 21.5 | |
Excise duties and consumption taxes on domestic heating oil | | 29.5 | 32 | 29.5 | 25.1 | |
Excise duties and consumption taxes on petroleum products used for heating (Heating Fund) | | 5.4 | 5.6 | 5.3 | 4.6 | |
Excise duties and consumption taxes on energy | | 339.9 | 320.5 | 340.1 | 430.6 | |
Federal contribution on electricity and natural gas / Contribution to the Energy Fund (VG) | | 429.5 | 430.2 | 418 | 226.4 | |
Water levies (VG, WG, and BHG) | | 2.9 | 2.9 | 2.9 | 2.9 | |
Sugar contributions | | 0 | 0 | 0 | 0 | |
Co-responsibility tax on milk | | 0 | 0 | 0 | 0 | |
Excise duties and consumption taxes on liquefied natural gas and other liquid hydrocarbons and benzol | | 0 | 0 | 0 | 0 | |
Co-responsibility tax on grains | | 0 | 0 | 0 | 0 | |
Co-responsibility tax on sheep meat | | 0 | 0 | 0 | 0 | |
Fine for exceeding milk quotas | | 0 | 0 | 0 | 0 | |
Mandatory contributions from producers of animals and animal products (Sanitel) | | 7.9 | 12 | 12 | 12 | |
ECSC levy | | 0 | 0 | 0 | 0 | |
Packaging tax | | 0 | 0 | 0 | 0 | |
Environmental tax | | 0 | 0 | 0 | 0 | |
Eco-tax | | 0 | 0 | 0 | 0 | |
FAPETRO contribution | | 4 | 3.8 | 3.3 | 3.2 | |
APETRA contribution | | 122.3 | 103.6 | 113.6 | 175.2 | |
Excise duties and consumption taxes on tobacco | | 2 018.3 | 2 058.1 | 2 168 | 2 324.6 | |
FED - surcharge transmission tariff for offshore wind energy | | 456.6 | 603.6 | 741.8 | -2.3 | |
VG - submission of green energy certificates | | 682.6 | 642.2 | 594.6 | 761.6 | |
VG - surcharge distribution tariffs for financing green energy certificates | | 592.3 | 578.9 | 552.9 | 451.3 | |
WG - submission of green energy certificates | | 391.7 | 403.4 | 415.2 | 406 | |
WG - surcharge transmission tariffs for financing green energy certificates | | 171.3 | 161.9 | 178.2 | 170.6 | |
BHG - submission of green energy certificates | | 42.2 | 42.9 | 45.7 | 59.7 | |
Excise duties and consumption taxes on brandy | | 84.7 | 93.7 | 87.8 | 91.1 | |
Excise duties and consumption taxes on alcohol and brandy | | 0 | 0 | 0 | 0 | |
Excise duties and consumption taxes on sparkling fermented beverages | | 0 | 0 | 0 | 0 | |
Excise duties and consumption taxes on fermented fruit beverages | | 0.1 | 0.1 | 0.1 | 0.2 | |
Excise duties and consumption taxes on beer | | 189.7 | 169.5 | 157.4 | 181.3 | |
Excise duties and consumption taxes on non-alcoholic beverages | | 100.6 | 102.2 | 90.1 | 103.5 | |
Stamp taxes | | 0 | 0 | 0 | 0 | |
Stamp duties | | 0 | 0 | 0 | 0 | |
Taxes on financial and capital transactions | | 5 378.7 | 4 960.9 | 5 942.7 | 5 616.5 | |
Registration duties | | 4 911.4 | 4 403.2 | 5 336.8 | 5 097.7 | |
Mortgage duties | | 95 | 84 | 92.9 | 91.6 | |
Registry fees | | 32.2 | 18.9 | 30.1 | 38.8 | |
Tax on stock exchange transactions | | 298.2 | 412.6 | 434.6 | 334.9 | |
Tax on the issuance of bearer securities | | 0 | 0 | 0 | 0 | |
Documents | | 41.9 | 42.2 | 48.3 | 53.5 | |
Car registration taxes | | 496.9 | 454.8 | 479.3 | 406.2 | |
Registration tax | | 0 | 0 | 0 | 0 | |
Tax on vehicle entry into service | | 496.9 | 454.8 | 479.3 | 406.2 | |
Taxes on entertainment | | 0 | 0 | 0 | 0 | |
Taxes on lotteries, gambling, and betting | | 107.2 | 93.1 | 104.2 | 136.2 | |
Taxes on lotteries, gambling, and betting | | 107.2 | 93.1 | 104.2 | 136.2 | |
Taxes on insurance premiums | | 2 511.9 | 2 565.9 | 2 652.5 | 2 727.8 | |
Taxes on insurance contracts | | 1 403 | 1 430.8 | 1 494.5 | 1 538.9 | |
Additional levy on work accident premiums | | 36 | 34.3 | 33.8 | 33.8 | |
Additional levy on car insurance premiums | | 698.9 | 708.9 | 718.8 | 720.2 | |
Additional levy on fire insurance premiums | | 204 | 213.7 | 224.1 | 234.1 | |
Additional levy on hospitalization insurance premiums | | 162.6 | 169.1 | 173.1 | 192.1 | |
Receipts for the benefit of the Belgian Red Cross | | 7.4 | 9.1 | 8.2 | 8.7 | |
Other taxes on specific services | | 0 | 0 | 0 | 20.5 | |
Boarding fee on airplanes | | 0 | 0 | 0 | 20.5 | |
General sales or turnover taxes | | 0 | 0 | 0 | 0 | |
Taxes equated with stamp duty | | 0 | 0 | 0 | 0 | |
Profits of fiscal monopolies | | 185.3 | 185.3 | 185.3 | 200 | |
Profits of the national lottery | | 185.3 | 185.3 | 185.3 | 200 | |
Export duties and monetary compensatory amounts on exports | | 0 | 0 | 0 | 0 | |
Monetary compensatory amounts on exports | | 0 | 0 | 0 | 0 | |
Other taxes on products n.e.c. | | 388 | 253.9 | 369.2 | 280.6 | |
Tax on posters | | 2.6 | 2.6 | 1.7 | 3.8 | |
Contribution on the turnover of the pharmaceutical industry | | 381.2 | 246.9 | 363 | 272.2 | |
Levy on certain pharmaceutical products | | 4.2 | 4.4 | 4.5 | 4.6 | |
Agreements Article 81 on medicines | | 0 | 0 | 0 | 0 | |
Other taxes on production | | 10 416.4 | 10 167.8 | 10 355.4 | 11 634.8 | |
Taxes on land, buildings, or other structures | | 5 807.7 | 5 722.4 | 5 887.5 | 6 285 | |
Property tax (Nat P) | | 3 884 | 3 842.5 | 3 952.4 | 4 229.5 | |
Property tax (Venn) | | 1 830 | 1 793.8 | 1 840.9 | 1 965.2 | |
Opening tax | | 0.1 | 0 | 0 | 0 | |
License fee | | 0 | 0 | 0 | 0 | |
Regional tax (BHG) - From 2002, only regional tax borne by building owners | | 93.6 | 86.1 | 94.2 | 90.3 | |
Taxes on the use of fixed assets | | 679.4 | 650.3 | 642.4 | 698.6 | |
Vehicle tax paid by companies | | 626.3 | 620.6 | 629.9 | 645.7 | |
Tax on automatic relaxation machines | | 53 | 30 | 12.5 | 52.9 | |
Eurovignette | | 0.1 | -0.3 | 0 | 0 | |
Tax equated with excise duty paid by companies | | 0 | 0 | 0 | 0 | |
Total wage bill and payroll taxes | | 0 | 0 | 0 | 0 | |
Tax on coordination centers | | 0 | 0 | 0 | 0 | |
Taxes on international transactions | | 0 | 0 | 0 | 0 | |
Business and professional licenses | | 429.1 | 435.1 | 445.7 | 456.9 | |
Contribution to the Deposit and Financial Instruments Protection Fund | | 0 | 0 | 0 | 0 | |
Contribution to the Guarantee Fund for Financial Services (Formerly Special Protection Fund for deposits, life insurance, and capital of recognized cooperative societies) | | 428.3 | 434.8 | 445.5 | 456.7 | |
Contribution for financial stability to the resolution fund / Single Resolution Fund | | 0.8 | 0.3 | 0.2 | 0.2 | |
Taxes on pollution | | 603.3 | 568 | 579.5 | 763.7 | |
Waste levy (VG and WG) | | 81 | 75.5 | 76.5 | 92.9 | |
Manure levy (VG) | | 2.1 | 3.5 | 5.9 | 4.8 | |
Water levies (VG, WG, and BHG) | | 138.8 | 132.2 | 141.1 | 132.8 | |
Emission rights | | 381.4 | 356.8 | 356 | 533.2 | |
Under-compensation of Value Added Tax (flat rate system) | | 0 | 0 | 0 | 0 | |
Under-compensation of VAT | | 0 | 0 | 0 | 0 | |
Other taxes on production n.e.c. | | 2 896.9 | 2 792 | 2 800.3 | 3 430.6 | |
Annuities for patents | | 12.8 | 12.1 | 12.5 | 13.1 | |
Extraordinary contribution from electricity producers | | 0 | 0 | 0 | 0 | |
One-time contribution from the petroleum sector | | 0 | 0 | 0 | 0 | |
Annual tax on collective investment institutions, credit institutions, and insurance companies | | 163.8 | 190.1 | 211.3 | 219.2 | |
Annual tax on credit institutions | | 757.9 | 794.2 | 819.6 | 877.1 | |
Tax on the excess profits of electricity producers | | 0 | 0 | 0 | 481.2 | |
Other taxes on production | | 1 468.7 | 1 379.2 | 1 320.5 | 1 356.3 | |
Monopoly rent (Belgacom) | | 0 | 0 | 0 | 0 | |
Monopoly rent (National Lottery) | | 94.5 | 94.5 | 94.5 | 101.5 | |
One-time contribution borne by companies | | 231.8 | 225.1 | 233.1 | 242.1 | |
Contribution for public mandates | | 9 | 4.8 | 5.2 | 5.2 | |
Recovery of clinical biology and medicines | | 1.5 | 0 | 0 | 0 | |
Radio and television license fees (FG, VG, and DG) - part | | 0 | 0 | 0 | 0 | |
Distribution contribution borne by nuclear operators | | 156.9 | 92 | 103.5 | 134.8 | |
One-time contribution from the gas sector | | 0 | 0 | 0 | 0 | |
Current taxes on income, wealth, etc. | | 74 927.5 | 72 221.8 | 79 492.4 | 91 317.6 | |
Taxes on income | | 72 773 | 70 277.3 | 77 127.7 | 88 851.4 | |
Taxes on individual or household income excluding holding gains | | 53 857.6 | 54 002.7 | 56 806.4 | 65 872.6 | |
Withholding tax (Nat P) | | 3 699.7 | 3 066.3 | 3 694.3 | 4 376.1 | |
Payroll tax (Nat P) | | 47 634.7 | 48 416.7 | 50 846.3 | 57 353 | |
Advance payments (Nat P) | | 1 586.4 | 1 474.1 | 1 503.4 | 1 482.3 | |
Imputation (Nat P) | | -390.7 | -254.2 | -614.9 | 1 254.3 | |
Annual tax on profit-sharing | | 18.2 | 22.6 | 29.3 | 27.2 | |
Special social contributions | | 1 266.8 | 1 222.7 | 1 326.8 | 1 346.8 | |
Contribution from high incomes | | 0.2 | 0.2 | 0.2 | 0.1 | |
Tax on employees' participation in company profits or capital | | 9 | 8.5 | 8.8 | 12.9 | |
Other income taxes | | 33.3 | 45.8 | 12.2 | 19.9 | |
Taxes on the income or profits of corporations excluding holding gains | | 17 728 | 15 001.2 | 19 020 | 21 679.2 | |
Withholding tax (Venn) | | 352.2 | 253.8 | 355.7 | 466.3 | |
Advance payments (Venn) | | 14 621.5 | 12 425.5 | 15 539 | 18 010.8 | |
Tax on non-residents (Venn) | | 190.6 | 51.8 | 149 | 31 | |
Imputation (Venn) | | 2 571.1 | 2 245.8 | 2 964.3 | 3 159.8 | |
Other income taxes | | -7.4 | 24.3 | 12 | 11.3 | |
Taxes on holding gains | | 0 | 0 | 0 | 0 | |
Taxes on winnings from lottery or gambling | | 0 | 0 | 0 | 0 | |
Other taxes on income n.e.c. | | 1 187.4 | 1 273.4 | 1 301.3 | 1 299.6 | |
Former income taxes | | 0 | 0 | 0 | 0 | |
Tax on non-residents (Nat P) | | 1 133.3 | 1 229 | 1 255.8 | 1 245.6 | |
Other income taxes | | 54.1 | 44.4 | 45.5 | 54 | |
Other current taxes | | 2 154.5 | 1 944.5 | 2 364.7 | 2 466.2 | |
Current taxes on capital | | 861.3 | 660.9 | 1 061.6 | 1 131.1 | |
Taxes on patrimony (land and real estate) | | 292 | 286.2 | 310.7 | 324.7 | |
Tax on IZWs | | 47.2 | 50 | 50.7 | 54 | |
Tax on listed securities | | 0 | 0 | 0 | 0 | |
Levy to combat the non-use of a site for electricity production by a producer | | 0 | 0 | 0 | 0 | |
Transfer to the Occupational Accidents Fund of recognized private insurance institutions | | 305.1 | 297.3 | 321.2 | 342.6 | |
Tax on securities accounts | | 217 | 27.4 | 379 | 409.8 | |
Payments by households for licenses to use motor vehicles | | 1 270.1 | 1 259.9 | 1 279.2 | 1 310.4 | |
Poll taxes | | 0 | 0 | -0.2 | 0 | |
Household waste tax (WG) | | 0 | 0 | 0 | 0 | |
Flat-rate regional tax (BHG) | | 0 | 0 | -0.2 | 0 | |
Payments by households for radio and television licenses | | 0 | 0 | 0 | 0 | |
Expenditure taxes | | 0 | 0 | 0 | 0 | |
Payments by households for other licenses and permits | | 0 | 0 | 0 | 0 | |
Payments by households for licenses | | 1 270.1 | 1 259.9 | 1 279.2 | 1 310.4 | |
Other current taxes on international transactions | | 0 | 0 | 0 | 0 | |
Other current taxes n.e.c. | | 23.1 | 23.7 | 24.1 | 24.7 | |
Other taxes | | 23.1 | 23.7 | 24.1 | 24.7 | |
Net social contributions | | 73 674.2 | 73 100.6 | 76 662.6 | 83 589.6 | |
Employers' actual social contributions | | 37 902.1 | 37 351.6 | 39 411.7 | 43 137.1 | |
Compulsory employers' actual social contributions | | 37 902.1 | 37 351.6 | 39 411.7 | 43 137.1 | |
Voluntary employers' actual social contributions | | 0 | 0 | 0 | 0 | |
Employers' imputed social contributions | | 10 387.9 | 10 725.6 | 10 999.5 | 11 997.9 | |
Households' actual social contributions | | 25 382.9 | 25 022.2 | 26 250.5 | 28 454 | |
Compulsory employees' actual social contributions | | 19 070.6 | 18 837.4 | 19 841 | 21 645.4 | |
Compulsory actual social contributions by the non-employed | | 1 902.9 | 2 016.3 | 1 894.5 | 2 141.2 | |
Compulsory actual social contributions by the self-employed | | 4 327.1 | 4 087.8 | 4 433.2 | 4 596.3 | |
Actual social security contributions payable by employees | | 19 080.8 | 18 851.6 | 19 857.5 | 21 651.3 | |
Effective social security contributions for non-employed persons | | 1 975 | 2 082.8 | 1 959.8 | 2 206.4 | |
Actual social security contributions for self-employed persons | | 4 327.1 | 4 087.8 | 4 433.2 | 4 596.3 | |
Voluntary social premiums payable by employees | | 10.2 | 14.2 | 16.5 | 5.9 | |
Voluntary social security contributions for non-employed persons | | 72.1 | 66.5 | 65.2 | 65.2 | |
Voluntary social security contributions for self-employed persons | | 0 | 0 | 0 | 0 | |
Households' social contribution supplements | | 1.5 | 1.4 | 1 | 0.7 | |
Actual social security contributions | | 63 286.3 | 62 375.1 | 65 663.1 | 71 591.7 | |
Social insurance scheme service charges (-) | | -0.1 | -0.1 | -0.1 | -0.1 | |
Capital taxes | | 3 391.1 | 3 287.6 | 4 079 | 3 902.4 | |
Taxes on capital transfers | | 2 935.6 | 2 966.7 | 3 663.3 | 3 577.7 | |
Inheritance tax | | 2 400.1 | 2 411.1 | 2 947.7 | 2 800.8 | |
Gift tax | | 535.5 | 555.5 | 715.7 | 776.9 | |
Capital levies | | 455.6 | 321 | 415.6 | 324.7 | |
Tax on long-term savings | | 341.9 | 203.4 | 207.1 | 212.3 | |
One-time liberating declaration (EBA) | | 0 | 0 | 0 | 0 | |
One-time liberating declaration "diamond sector" | | 0 | 0 | 0 | 0 | |
One-time liberating declaration (EBA bis) | | 28.4 | 25.7 | 36.9 | 9.9 | |
One-time liberating declaration (EBA ter) | | 85.3 | 91.9 | 171.6 | 102.6 | |
Special contribution from credit associations upon exit from the Professional Credit network | | 0 | 0 | 0 | 0 | |
Other capital taxes n.e.c. | | 0 | 0 | 0 | 0 | |
Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected | | -611.3 | -617 | -524.2 | -532.7 | |
Taxes on products assessed but unlikely to be collected | | -479.4 | -476.6 | -429.8 | -410.8 | |
Other taxes on production assessed but unlikely to be collected | | -479.4 | -476.6 | -429.8 | -410.8 | |
Taxes on income assessed but unlikely to be collected | | -45.4 | -43.7 | -43.8 | -38.8 | |
Employers' actual social contributions assessed but unlikely to be collected | | -86.5 | -96.7 | -50.6 | -83.1 | |
Households' actual social contributions assessed but unlikely to be collected | | -45.4 | -43.7 | -43.8 | -38.8 | |
Capital taxes assessed but unlikely to be collected | | -86.5 | -96.7 | -50.6 | -83.1 | |
Total tax receipts | | 141 972.6 | 134 836.4 | 150 453.9 | 164 167.1 | |
Total receipts from taxes and social contributions after deduction of amounts assessed but unlikely to be collected | | 204 647.5 | 196 594.4 | 215 592.8 | 235 226.3 | |
Total receipts from taxes and social contributions (including imputed social contributions) after deduction of amounts assessed but unlikely to be collected | | 215 035.4 | 207 320 | 226 592.3 | 247 224.2 | |
Total payable tax credits | | 1 196.1 | 1 448.9 | 1 098.6 | 1 228.7 | |
Of which payable tax credits that exceed the taxpayer's liability | | 269 | 376 | 300 | 333 | |