| Type of tax | 2019 | 2020 | 2021 |
|---|---|---|---|
1: Amounts of own resource based on gross national income at market prices (marginal lending rate). 2: Until 2020: Consolidation assistance. 3: From 2020 onwards, the Land share of the trade tax apportionment is also shown for Berlin. - = No figures or magnitude zero. | |||
| Tax revenue, total | 799,390 | 739,992 | 831,843 |
| EU own resources, total | 30,921 | 32,791 | 38,222 |
| Customs duties | 5,085 | 4,703 | 5,122 |
| VAT-based own resource | 2,520 | 2,473 | 4,416 |
| GNI-based own resource 1 | 23,317 | 25,616 | 28,683 |
| Tax revenue of the Federation | 329,052 | 283,115 | 313,667 |
| Federal taxes | 109,548 | 105,632 | 98,171 |
| Wage tax and assessed income tax (42.5%) | 120,433 | 114,014 | 123,568 |
| Non-assessed taxes on yields and corporation tax (50%) | 27,749 | 22,883 | 34,759 |
| Final withholding tax (44% / including former interest withholding tax) | 2,264 | 2,976 | 4,413 |
| Taxes on turnover (2019: 48.90 %, 2020: 43.01 %, 2021: 45.11 %) | 118,944 | 94,391 | 113,125 |
| Trade tax apportionment | 1,947 | 1,574 | 2,051 |
| Allocations for public short-distance passenger transport | – 8,651 | – 11,457 | – 9,458 |
| Supplementary federal grants | – 7,555 | – 8,751 | – 10,071 |
| Compensation for transfer of motor vehicle tax | – 8,992 | – 8,992 | – 8,992 |
| Budget rehabilitation assistance 2 | – 800 | – 1,067 | – 800 |
| VAT-based own resource | – 2,520 | – 2,473 | – 4,416 |
| GNI-based own resource 1 | – 23,317 | – 25,616 | – 28,683 |
| Tax revenue of the Länder | 324,517 | 316,331 | 355,088 |
| Land taxes | 25,850 | 27,775 | 31,613 |
| Wage tax and assessed income tax (42.5%) | 120,433 | 114,014 | 123,568 |
| Non-assessed taxes on yields and corporation tax (50%) | 27,749 | 22,883 | 34,759 |
| Final withholding tax (44% / including former interest withholding tax) | 2,264 | 2,976 | 4,413 |
| Taxes on turnover (2019: 47.71 %, 2020: 47.71 %, 2021: 51.24 %) | 116,056 | 116,037 | 128,515 |
| Trade tax apportionment | 2,753 | 2,225 | 2,900 |
| Increased trade tax apportionment | 3,414 | 156 | – 0 |
| Allocations for public short-distance passenger transport | 8,651 | 11,457 | 9,458 |
| Supplementary federal grants | 7,555 | 8,751 | 10,071 |
| Compensation for transfer of motor vehicle tax | 8,992 | 8,992 | 8,992 |
| Budget rehabilitation assistance 2 | 800 | 1,067 | 800 |
| Tax revenue of the municipalities/associations of municipalities | 114,899 | 107,755 | 124,865 |
| Trade tax (gross) | 55,419 | 45,295 | 61,103 |
| Trade tax apportionment (expenditure) 3 | – 8,165 | – 4,066 | – 5,174 |
| Trade tax (net) | 47,254 | 41,229 | 55,929 |
| Municipalities' share of wage and assessed income tax and final withholding tax | 43,220 | 41,473 | 43,830 |
| Municipalities' share of turnover tax | 8,291 | 9,035 | 9,022 |
| Other municipal taxes | 16,134 | 16,018 | 16,084 |
| Shares of: | |||
| City states | 10,577 | 9,388 | 11,511 |
| Municipalities/associations of municipalities | 104,322 | 98,367 | 113,355 |
| Towns not attached to an administrative district | 34,938 | 31,774 | 38,078 |
| Municipalities attached to an administrative district, total | 69,490 | 66,724 | 75,422 |
| with fewer than 10,000 inhabitants | 22,299 | 21,709 | 24,206 |
| with 10,000 inhabitants or more | 47,191 | 45,015 | 51,215 |
| Rural districts and Bezirksverbände (associations of districts) | – 106 | – 130 | – 145 |
| Items relevant for redistribution: | – 45,954 | – 52,911 | – 52,915 |
| Tax-deductible children's allowance paid by employers to their employees | – 3,709 | – 3,424 | – 2,123 |
| Children's allowance from family benefits offices | – 38,772 | – 45,721 | – 47,650 |
| Old-age provision | – 2,438 | – 2,321 | – 2,217 |
| Reimbursements from the Federal Central Tax Office - assessed income tax | 0 | - | – 4 |
| Reimbursements from the Federal Central Tax Office - non-assessed taxes on yields | – 1,035 | – 1,445 | – 921 |
| Reimbursements from the Federal Central Tax Office - corporation tax | - | - | - |
| EU withholding tax on interest payments | 1 | - | - |
As at 17 May 2022