Breakdown of tax revenue by budget in 2023
|
TAX |
State basic budget |
Local government budgets |
State special budget |
||
|
2.9% |
97.1% |
|||
|
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 waste2 |
90% |
10% |
|
||
|
on the disposal of hazardous waste and industrial waste which is considered to be hazardous waste |
85%
|
15%
|
|
||
|
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% |
|
- Part of the revenue is transferred to the State funded pension scheme. From 2018, a part of the state social security contributions 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.
- As of 1 January 2023, in accordance with Section 28, Paragraph 4.1 of the Natural Resources Tax Law, the distribution has been changed from 90% in the state basic budget to 85% in the state basic budget and from 10% to 15% in the budget of the local government in whose territory the waste is disposed.
- 80% of customs duty revenue are credited to the budget of the European Union
- Micro-enterprise tax is split: 80% state social security contributions and 20% personal income tax
Source: MoF data