|
TAX |
State basic budget |
Local governments budgets |
State special budget |
||
|
2.90% |
97.10% |
|||
|
100% |
||||
|
25% |
75% |
|||
|
100% |
||||
|
100% |
||||
|
on the extraction or use of natural resources or environmental pollution |
60% |
40% |
|
|
|
on the use of radioactive substances |
|
100% |
|
||
|
on the use of the useful properties of subterranean depths by pumping natural gas into geological structures |
|
100% |
|
||
|
on the incineration of waste, emissions of carbon dioxide (CO2) into the air, products harmful to the environment, packaging, disposable tableware and equipment and vehicles, coal, coke and lignite, fireworks, the use of water resources for the production of electricity in a hydroelectric power plant and the unlawful extraction and use of natural resources |
100% |
|
|
||
|
on the disposal of municipal waste and industrial waste which is not considered to be hazardous waste3 |
90% |
10% |
|
||
|
on the disposal of hazardous waste and industrial waste which is considered to be hazardous waste |
80%
|
20%
|
|
||
|
100% |
||||
|
from gambling |
95% |
5% |
||
|
from gambling organized via telecommunications |
100% |
||||
|
from local lotteries |
100% |
||||
|
from state lotteries |
100% |
|
|
||
|
100% |
||||
|
100% |
||||
|
100% |
||||
|
100% |
||||
|
100% |
|
|
||
|
1% |
for healthcare |
100% |
|
|
|
10% |
for personal income tax |
25% |
75% |
|
|
|
14% |
for public pensions (non-personalized) |
|
|
100%6 |
|
1 Part of the revenue is transferred to the State funded pension scheme. From 2018, a part of the state social security contribution in the amount of 1% is a payment for the financing of health care, which is transferred into the State basic budget, but the remaining payment for social security remains in the State special budget
2 As of 1 January 2021, in accordance with Section 13 of the Law On the State Budget for 2021, the distribution of revenue is 25% and 75% (previously 20% and 80%)
3 As of 1 January 2022, in accordance with Section 28, Paragraph 4.1 of the Natural Resources Tax Law, the distribution has been changed from 100% in the state basic budget to 90% in the state basic budget and 10% in the budget of the local government in whose territory waste is disposed of
4 80% of customs duty revenue are credited to the budget of the European Union
5 Micro-enterprise tax is split: 80% state social insurance contributions and 20% personal income tax
6 From 2021, 14% are transferred to the state pension special budget non-personalized, which were registered in the personal account of the taxpayer in 2019-2020, under the Law on State Pensions
Source: MoF data