Carga Fiscal de América Latina y El Caribe - BID y CIAT

PRESION FISCAL EQUIVALENTE DE AMRICA LATINA
(1990 - 2013)
BASE DE DATOS BID - CIAT 2015
Metodologa:
Cargas Fiscales Ajustadas la BID-CIAT = ingresos tributarios + ingresos por la explo

Ajustados la BID-CIAT
Cargas Tributarias ajustadas = Ingresos Impositivos + Contribuciones a la Seguridad
Pblicas y Privadas de obligatoria contribucin
Ingresos Impositivos = Impuesto a la renta + Impuestos Generales al Consumo + Imp

Impuestos al Comercio Exterior + Otros* + Recaudacin Subnacional Total + Otros ingr
* Puede incluir ingresos no impositivos, que en general son tasas (que son tributos) y precios pblicos - estos son po
Para consultas o comentarios por favor contactarnos a:

Alberto Barreix
albertoba@iadb.org
Miguel Pecho
mpecho@ciat.org
Julio Lopez
jlopez@ciat.org
Fernando Velayos
fvelayos@iadb.org
jbenitez@iadb.org
Juan Carlos Benitez
Agnes Rojas
agnesr@iadb.org
202-623-1601
507-265-2766
507-265-2766
202-623-1784
202-623-1893
Agradecimientos:
1. Nuestro profundo agradecimiento a todas aquellas personas que colaboraron en la
recoleccin de la informacin para la construccin de base de datos, en especial a:
Argentina,
Martn Bs, Jos Salim, Oscar Cetrngolo, Juan Carlos Gomez Sabaini.
Bolivia
Marco Aguirre, Eric Ariez, Sergio Cusicanqui, Jos Siani y Williams Valencia.
Barbados
Mara Oriakhi, Jennifer Raffoul, Gerardo Reyes-Tagle, Luiz Villela
Colombia
Juan Gonzalo Zapata, Christian Jaramillo y Jaime Bonet.
Ecuador
Mauro Andino, Alberto Gonzalez, Rolando Ossowski
Guatemala
Maynor Cabrera, Jos Larios, Dorval Caras, Ricardo Barrientos
Mxico
Daniel Alvarez
Nicaragua
Francisco Abea, Ovidio Reyes, Ricardo Fenochietto
Paraguay
Manuel Alarcon, Jorge Gaona, Roberto Camblor
Rep. Dominicana
Magin Daz, Marvin Cardoza, Edgar Morales, Martin Zapata, Edgar Victoria.
Trinidad&Tobago
Jennifer Raffoul, Luiz Villela, Raynatta Wiggins
2. Tambin agradecemos el apoyo brindado por el Fondo de Cooperacin Espaol

y el Fondo de Capacidad Institucional del Banco Interamericano de Desarrollo.
RICA LATINA Y EL CARIBE
CIAT 2015
Versin Preliminar
+ ingresos por la explotacin de recursos naturales = Ingresos Fiscales
iones a la Seguridad Social, que incluye Pensiones y Salud
es al Consumo + Impuestos Selectivos + Impuestos a la Propiedad +

nal Total + Otros ingresos del Gobierno General*
ecios pblicos - estos son poco materiales.
202-623-1601
507-265-2766
507-265-2766
202-623-1784
202-623-1893
laboraron en la
en especial a:
Brazil
Amir Khair, Jose Roberto Afonso, Luiz Villela, Jorge Rachid
Belice
Dougal Martin, Sophia Whyte-Givans, Kent Clare y Luiz Villela
Chile
Olga Fuentes, Julio Pereira, Bernardita Palacios Scheggia, Rodrigo Rojo, Enrique Silva; Claudio Andrs Valencia
Costa Rica
Jorge Muoz, Evelyn Molina, Jordi Prat, Manrique Saenz y Ana Yesenia Rodrguez.
El Salvador
Oscar Anaya, Nelson Fuentes, Kenny Renderos , Jos Larios y Coralia Jovel
Honduras
Mauro Andino, Belinda Prez, Alejandro Quijada, Hugo Castillo
Jamaica
Sophia Whyte-Givans, Luiz Villela, and Valerie Mercer.
Panam
Gilberto Chona, Lesbia de Perez
Per
Marco Camacho, Enrique Vejarano, Luis Alberto Arias
Uruguay
Gustavo Gonzlez, Jernimo Roca, Daniel Sureda, Enrique Cabrera, Pablo Ferreri, Alvaro Romano.
OCDE y CEPAL
Clasificacin de registro de tributos y Documento con CIAT, Estadsticas Tributarias de Amrica Latina 1990 - 2009
cin Espaol
dio Andrs Valencia
1990 - 2009
Argentina
(En porcentajes del PIB)
1990
Cargas Fiscales Ajustadas la BID-CIAT
18.0
Cargas Tributarias Ajustados
18.0
Ingresos Impositivos
14.2
I. Tributos cuya potestad corresponde al Gob. Central

1. Totales
Recaudacin neta de devoluciones del gobierno central
8.3
2. Por tributo - recaudacin neta de devoluciones

Imp. sobre la renta, utilidades y ganancias de capital
Impuesto a las Ganancias
- Personas fsicas
- Corporaciones y otras empresas
- Beneficiarios del exterior
Impuesto sobre los Activos 1/
Impuesto a la Ganancia Mnima Presunta
Gravamen de Emergencia sobre Premios de Juegos de Azar
0.7
0.5
n.d.
n.d.
n.d.
0.2
0.0
Impuestos sobre la propiedad

Impuesto sobre los bienes personales
Impuesto a la transferencia de inmuebles
Contribucin especial sobre el capital de las Cooperativas
Imp. Emerg. Automot., Motos, Embarc. y Aeronav. 1/
0.0
0.0
0.0
Impuestos generales sobre el consumo

IVA Bruto 2/
- IVA Impositivo
- IVA Aduanero
2.4
2.4
n.d.
n.d.
Devoluciones
n.d.
Impuestos selectivos
Impuestos sobre Combustibles Lquidos y GNC
Impuestos internos (incluye adicional sobre cigarrillos)
- Tabacos (cigarrillos)
- Seguros
- Automotores y motores gasoleros
- Resto
Tabacos (cigarros, cigarritos, otras manufacturas y tabaco en hoja)
Bebidas alcohlicas
Cervezas
Bebidas analcohlicas, jarabes, extractos y concentrados
Objetos suntuarios
Otros bienes y servicios
Telefona celular
Champagnes
Vehculos, automotores, motores y aeronaves
Facilidades de pago
Varios
Aduaneros
- Adicional de emergencia sobre cigarrillos
Imp. a los serv. de comunicacin audiovisual
Imp. s/las entradas cinematogrficas y s/los videos
2.3
0.5
1.8
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
Impuestos sobre transacciones financieras

Impuesto a las Cuentas Corrientes
Impuesto de Sellos
0.3
0.3
n.d.
Impuestos sobre el comercio exterior

Derechos de importacin 3/
Derechos de exportacin
Otros
1.2
0.2
1.1
0.0
Regmenes simplificados
Monotributo - Impositivo
Otros
Otros 4/ 5/
3. Devoluciones
Devoluciones, reintegros fiscales y reembolsos (excluye IVA)
1.3
1.3
-
II. Tributos cuya potestad corresponde a los Gob. Subnacionales

Recaudacin Total Subnacional
5.9
II.a. Estados/Provincias/Regiones/Departamentos
Recaudacin Estadual total
5.5
2. Por tributo
Impuesto inmobiliario
Impuesto a los automotores
1.9
1.4
0.5

Impuestos sobre los ingresos brutos
2.9
2.9
Otros
Impuesto a los sellos
Otros
0.7
0.6
0.1
II.b. Municipios
Recaudacin Municipal total
0.4
III. Contribuciones Sociales

Contribuciones, Aportaciones y Monotributo
Contribuciones Privadas 6/
- Obras sociales
- Riesgos del trabajo
- AFJP
3.7
n.d.
n.d.
n.d.
-
Fuente: AFIP, MECON

Elaboracin: BID-CIAT
1/ Derogado
2/ No incluye compensaciones por retenciones y percepciones con crdito fis
3/ Incluye Tasa de Estadstica de Importacin
4/ Incluye Facilidades de pago pendientes de distribucin. Incluye Impuesto de Emergencia sobre Altas Re
5/ Hasta 1995 no se imputaba a cada impuestos los pagos atrasados.
6/ No incluye Seguro Colectivo de Vida Obligatorio
Memo:
PIB (en millones de pesos argentinos)
PIB, Paridad del Poder Adquisitivo (en millones de US$)
Poblacin (en millones)
Tipo de cambio (AR$/US$)
Memo:
AFJPs
68,922.3
182,920.9
32.3
0.5
-
Devoluciones
Devoluciones, reintegros fiscales y reembolsos
de los cuales Devoluciones de IVA
n.d.
n.d.
Notas metodolgicas
Cargas Fiscales Ajustadas la BID-CIAT = ingresos tributarios + ingresos por la explotacin de recursos
Cargas Tributarias
= Ingresos
Impositivos
a la Seguridad
Social,
que incluyeSelectivos
Pensiones
Ingresos
Impositivos
= Impuesto
a la renta+ +Contribuciones
Impuestos Generales
al Consumo
+ Impuestos
Gobierno General*
* Puede incluir ingresos no impositivos, que en general son tasas (que son tributos) y precios pblicos - estos son poco materiales.
1991
1992
1993
1994
1995
1996
17.1
20.0
22.7
23.6
23.2
22.9
17.1
20.0
22.7
23.6
23.2
22.9
12.8
15.1
17.1
17.2
16.6
17.0
9.8
11.3
12.2
12.1
11.8
12.1
1.1
0.6
n.d.
n.d.
n.d.
0.5
0.0
1.5
1.1
0.3
0.8
0.1
0.3
0.0
2.0
1.8
0.5
1.2
0.1
0.2
0.0
2.4
2.3
0.7
1.4
0.1
0.1
0.0
2.5
2.4
0.8
1.5
0.1
0.1
0.0
2.6
2.5
0.9
1.5
0.1
0.0
0.0
0.1
0.0
0.0
0.0
-
0.1
0.0
0.0
0.0
-
0.1
0.1
0.0
0.0
-
0.1
0.1
0.0
0.0
-
0.1
0.1
0.0
0.0
-
0.3
0.2
0.0
0.0
-
3.4
3.6
n.d.
n.d.
5.9
6.1
n.d.
n.d.
6.9
7.2
n.d.
n.d.
6.7
7.1
n.d.
n.d.
6.8
7.2
n.d.
n.d.
6.9
7.4
5.1
2.3
0.2
0.3
0.3
0.4
0.5
0.5
2.5
1.3
1.2
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.0
0.0
2.2
1.1
1.0
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.0
0.0
1.9
0.9
1.0
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.0
0.0
1.8
0.8
0.9
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.0
0.0
1.6
0.7
0.9
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.0
0.0
1.7
0.9
0.8
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.0
0.0
1.1
0.9
0.1
0.5
0.3
0.2
0.1
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.8
0.5
0.3
0.0
0.9
0.9
0.0
0.0
1.1
1.0
0.0
0.0
1.1
1.1
0.0
0.0
0.7
0.7
0.0
0.0
0.8
0.8
0.0
0.0
0.9
0.9
0.5
0.5
0.5
0.5
0.4
0.4
0.4
0.4
0.1
0.1
0.0
0.0
0.1
0.1
0.4
0.4
0.4
0.4
0.4
0.4
0.3
0.3
3.1
3.8
5.0
5.1
4.8
4.8
2.6
3.2
3.7
3.8
3.6
3.6
0.9
0.6
0.3
0.9
0.6
0.3
0.9
0.6
0.3
1.0
0.6
0.3
0.9
0.6
0.3
0.9
0.6
0.3
1.4
1.4
1.8
1.8
2.1
2.1
2.1
2.1
2.0
2.0
2.0
2.0
0.3
0.3
0.1
0.6
0.3
0.2
0.7
0.4
0.3
0.7
0.4
0.3
0.6
0.4
0.3
0.7
0.4
0.3
0.5
0.5
1.2
1.3
1.3
1.2
4.3
5.0
5.6
5.4
4.7
3.9
n.d.
n.d.
n.d.
-
n.d.
n.d.
n.d.
-
n.d.
n.d.
n.d.
-
1.0
1.0
n.d.
-
1.8
0.9
n.d.
0.9
2.0
0.9
0.1
1.0
mergencia sobre Altas Rentas, Impuesto sobre los intereses pagados y el costo financiero del endeudamiento empr
180,898.0
208,850.9
32.7
1.0
226,847.0
235,612.4
33.2
1.0
236,505.0
256,298.9
33.7
1.0
257,440.0
277,013.6
34.0
1.0
258,031.9
274,747.9
34.3
1.0
272,149.8
295,224.4
34.6
1.0
0.9
1.0
0.2
0.2
0.4
0.3
0.6
0.3
0.8
0.4
0.9
0.5
0.8
0.5
a explotacin de recursos naturales = Ingresos Fiscales Ajustados la BID-CIAT

Pensiones+yImpuestos
Salud Pblicas
y Privadas+ de
obligatoria
contribucin
oal,
+ Impuestos
a la Propiedad
Impuestos
al Comercio
Exterior + Otros* + Recaudacin Sub
os son poco materiales.
1997
1998
1999
2000
2001
2002
23.9
24.5
24.8
25.2
24.6
22.4
23.9
24.5
24.8
25.2
24.6
22.4
18.0
18.6
18.9
19.3
18.9
18.1
13.0
13.3
13.6
14.1
13.9
13.5
2.9
2.8
0.9
1.8
0.2
0.0
0.0
3.2
3.2
1.0
2.0
0.2
0.0
0.0
3.6
3.3
1.0
1.9
0.3
0.0
0.3
0.0
3.9
3.7
1.3
2.1
0.3
0.0
0.2
0.0
4.0
3.8
1.4
2.1
0.3
0.0
0.2
0.0
3.0
2.9
1.1
1.4
0.3
0.0
0.2
0.0
0.2
0.2
0.0
0.0
-
0.3
0.3
0.0
0.0
-
0.4
0.2
0.0
0.0
0.1
0.4
0.4
0.0
0.0
0.0
0.3
0.3
0.0
0.0
0.0
0.2
0.2
0.0
0.0
0.0
7.0
7.6
5.0
2.6
7.0
7.6
5.0
2.6
6.6
7.3
5.1
2.2
6.7
7.2
5.1
2.1
5.7
6.4
4.6
1.8
4.9
5.8
4.3
1.5
0.6
0.6
0.7
0.5
0.7
0.9
2.1
1.3
0.7
0.5
0.1
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
2.0
1.2
0.7
0.4
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
2.0
1.3
0.7
0.5
0.1
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
2.1
1.2
0.8
0.4
0.1
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.0
0.0
2.1
1.3
0.7
0.5
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0 0.0
0.0
0.0
0.0
0.1
0.0
0.0
2.1
1.4
0.6
0.5
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.1
1.1
0.0
1.6
1.6
0.0
1.0
1.0
0.0
0.0
1.0
0.9
0.0
0.0
0.8
0.8
0.0
0.0
0.7
0.7
0.0
0.0
0.6
0.6
0.0
0.0
2.0
0.4
1.6
0.0
0.0
0.0
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.3
0.3
0.4
0.4
0.2
0.2
0.0
0.0
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.4
0.4
0.0
0.0
0.0
0.0
0.1
0.0
0.0
5.0
5.2
5.3
5.2
5.0
4.5
3.7
3.9
3.9
3.8
3.6
3.4
0.9
0.6
0.3
1.0
0.6
0.3
0.9
0.6
0.3
0.9
0.6
0.3
0.9
0.6
0.3
0.8
0.5
0.2
2.1
2.1
2.2
2.2
2.2
2.2
2.2
2.2
2.1
2.1
2.0
2.0
0.7
0.3
0.4
0.8
0.3
0.4
0.8
0.3
0.4
0.7
0.3
0.5
0.7
0.3
0.4
0.7
0.2
0.5
1.2
1.3
1.4
1.4
1.3
1.1
3.7
3.5
3.3
3.1
3.0
2.7
2.3
0.9
0.2
1.3
2.5
0.9
0.2
1.4
2.7
1.0
0.2
1.5
2.7
1.0
0.2
1.5
2.7
0.9
0.3
1.5
1.6
0.8
0.2
0.6
ero del endeudamiento empresario y algunos recursos cuasitributarios, mientras estuvieron vigentes.
292,858.9
324,631.7
34.9
1.0
298,948.4
340,788.4
35.3
1.0
283,523.0
333,954.5
35.6
1.0
284,203.7
338,847.7
35.9
1.0
268,696.7
331,326.1
36.3
1.0
312,580.1
299,767.8
36.7
3.1
1.3
1.4
1.5
1.5
1.5
0.6
0.9
0.6
0.8
0.6
0.9
0.7
0.7
0.5
0.9
0.7
1.3
0.9
+ Otros* + Recaudacin Subnacional Total + Otros ingresos del
2003
2004
2005
2006
2007
2008
25.8
29.4
30.1
30.8
32.5
34.1
25.8
29.4
30.1
30.8
32.5
34.1
21.4
24.4
24.7
24.7
25.6
26.5
16.7
19.1
19.4
19.3
20.3
21.0
4.3
3.9
1.3
2.3
0.3
0.0
0.4
0.0
5.3
5.0
1.4
3.4
0.2
0.0
0.3
0.0
5.5
5.3
1.5
3.5
0.3
0.0
0.2
0.0
5.3
5.1
1.5
3.3
0.3
0.0
0.2
0.0
5.4
5.3
1.6
3.4
0.3
0.0
0.2
0.0
5.3
5.2
1.7
3.2
0.3
0.0
0.1
0.0
0.5
0.4
0.0
0.0
0.0
0.4
0.4
0.0
0.0
0.0
0.4
0.3
0.0
0.0
0.0
0.4
0.3
0.0
0.0
0.0
0.4
0.3
0.0
0.0
0.0
0.4
0.3
0.0
0.0
0.0
5.6
6.7
4.4
2.3
6.9
7.4
4.5
2.9
6.9
7.5
4.4
3.0
7.2
7.7
4.6
3.1
7.7
8.2
4.8
3.4
7.7
8.3
4.9
3.4
1.2
0.5
0.5
0.5
0.5
0.6
2.0
1.3
0.7
0.5
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
2.0
1.2
0.8
0.5
0.0
0.0
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
1.9
1.1
0.8
0.5
0.0
0.0
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
1.7
1.0
0.7
0.4
0.0
0.0
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.0
0.0
1.6
0.9
0.6
0.4
0.0
0.0
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.1
0.1
0.0
0.0
1.6
0.9
0.6
0.4
0.0
0.0
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
1.6
1.6
-
1.7
1.7
-
1.8
1.8
-
1.8
1.8
-
1.9
1.9
-
1.9
1.9
-
3.0
0.6
2.5
0.0
3.0
0.7
2.3
0.0
3.1
0.7
2.3
0.0
3.0
0.8
2.2
0.0
3.4
0.9
2.5
0.0
4.4
0.9
3.5
0.0
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.0
0.0
0.1
0.1
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.0
0.4
0.4
0.3
0.3
0.4
0.4
0.3
0.3
0.2
0.2
0.3
0.3
on vigentes.
4.7
5.3
5.3
5.4
5.3
5.5
3.8
4.0
4.1
4.2
4.2
4.4
0.8
0.6
0.2
0.8
0.6
0.2
0.8
0.5
0.2
0.7
0.4
0.2
0.6
0.4
0.2
0.6
0.4
0.2
2.4
2.4
2.6
2.6
2.7
2.7
2.8
2.8
3.0
3.0
3.2
3.2
0.6
0.3
0.4
0.6
0.3
0.4
0.6
0.3
0.3
0.7
0.3
0.3
0.6
0.4
0.3
0.6
0.3
0.3
0.9
1.2
1.2
1.2
1.1
1.1
2.6
2.9
3.2
3.8
4.4
5.0
1.8
0.8
0.2
0.7
2.0
0.9
0.3
0.9
2.1
0.9
0.3
0.9
2.4
1.0
0.4
1.0
2.5
1.0
0.4
1.0
2.6
1.1
0.5
1.1
375,909.4
333,142.4
37.1
2.9
447,643.4
372,710.2
37.5
2.9
531,938.7
419,126.9
37.9
2.9
654,439.0
468,584.0
38.4
3.1
812,455.8 1,038,187.8
522,645.5
568,865.4
38.8
39.2
3.1
3.1
0.7
0.9
0.9
1.0
1.0
1.1
1.5
1.2
0.9
0.5
0.9
0.5
0.8
0.5
0.7
0.5
0.8
0.6
2009
2010
2011
2012
2013
34.5
36.5
37.9
40.8
34.4
34.5
36.5
37.9
40.8
34.4
25.9
27.5
28.3
30.1
25.3
20.0
21.5
22.1
23.3
18.9
5.0
4.8
1.7
2.9
0.3
0.0
0.1
0.0
5.4
5.3
1.7
3.4
0.3
0.0
0.1
0.0
6.0
5.9
2.0
3.6
0.3
0.0
0.1
0.0
6.5
6.4
2.5
3.7
0.2
0.0
0.1
0.0
5.6
5.5
2.4
2.9
0.2
0.0
0.1
0.0
0.4
0.4
0.0
0.0
0.0
0.4
0.4
0.0
0.0
0.0
0.4
0.3
0.0
0.0
0.0
0.4
0.3
0.0
0.0
0.0
0.3
0.3
0.0
0.0
n.d.
7.6
8.0
5.4
2.6
8.1
8.3
5.3
3.0
8.4
8.6
5.5
3.1
8.8
8.9
6.2
2.7
7.5
7.5
5.1
2.4
0.3
0.3
0.2
0.1
0.1
1.7
1.0
0.6
0.4
0.0
0.0
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.1
0.0
0.0
1.8
1.1
0.7
0.4
0.0
0.0
0.3
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.1
0.1
0.0
0.0
1.7
1.0
0.7
0.3
0.0
0.0
0.3
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.1
0.1
0.0
0.0
1.9
1.2
0.7
0.3
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.1
0.0
0.0
1.5
0.9
0.5
0.3
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.0
0.0
0.0
1.8
1.8
-
1.9
1.9
-
2.0
2.0
2.0
2.0
1.7
1.7
3.5
0.7
2.8
0.0
4.0
0.8
3.2
0.0
3.8
0.8
2.9
0.0
3.6
0.8
2.8
0.0
2.4
0.7
1.7
0.0
0.1
0.1
0.1
0.1
0.2
0.2
0.2
0.2
0.1
0.1
0.2
0.2
0.0
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.2
0.2
0.2
0.2
0.3
0.3
0.1
0.1
0.2
0.2
5.8
6.0
6.2
6.8
6.4
4.6
4.8
5.0
5.6
5.2
0.6
0.4
0.3
0.6
0.3
0.2
0.6
0.3
0.3
0.8
0.5
0.3
0.7
0.4
0.3
3.4
3.4
3.5
3.5
3.8
3.8
4.2
4.2
4.0
4.0
0.5
0.3
0.2
0.6
0.4
0.2
0.6
0.5
0.2
0.6
0.5
0.2
0.6
0.4
0.2
1.2
1.2
1.2
1.2
1.2
6.8
7.1
7.4
8.3
7.0
1.8
1.3
0.5
-
2.0
1.4
0.6
-
2.1
1.5
0.7
-
2.4
1.7
0.7
-
2.1
1.4
0.7
-
1,145,458.3
578,119.6
39.7
3.7
1,442,655.5 1,842,022.0 2,164,245.8 3,339,630.0

638,729.9
709,029.3
735,124.6
777,944.9
40.1
40.6
41.0
41.5
3.9
4.1
4.5
5.5
0.5
0.3
0.5
0.3
0.5
0.2
0.2
0.1
0.2
0.1
Bahamas
(% of GDP)
FISCAL YEARS
1990
1991
Adjusted Fiscal Burden la BID-CIAT
14.9
14.7
Tax Revenue + Social Security
13.3
12.9
Tax Revenue
11.5
11.2
11.5
11.2
0.6
-
0.7
-
Excise Tax(c)
0.0
-
0.0
-
Property Tax
0.5
0.5
Taxes on International Trade and Transactions
8.5
8.1
Import Tax(d)
Export Tax(d)
Departure Tax
Stamp Tax from Imports(d)
Stamp Tax from Exports(d)
7.6
0.2
0.7
7.0
0.2
0.9
Other Stamp Tax
0.8
-
0.9
-
I. Taxes under the Central Governments jurisdiction

1. Totals
Collections
2. By tax(a)
Business & Professional Fees (b)

Company registration
International Business Companies
General business fees
Insurance Companies Fees
Banks & Trust Licence Fees
Other
Taxes on Goods and Services
Judicial
Other Taxes
1.2
1.0
Motor Vehicle License

Selective tax on services (including gaming and hotel occupa
Other
0.3
0.8
0.1
0.3
0.6
0.1
Total Social Contributions
1.7
1.7
Government Social Security (National Insurance Board - NIB)
1.7
1.7
Total Non-Tax Revenue, Capital Revenue and Grants

Non-Tax Revenue
1.6
1.6
1.8
1.8
Income from Public Enterprises
0.1
0.1
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.5
1.0
0.0
0.0
0.5
1.1
0.0
0.0
3,801.0
4,656.0
0.3
1.0
3,789.0
4,577.0
0.3
1.0
Property
Financial Mortgage
Financial Other
III. Social Contributions
V. Non-tax revenue
Post Office
Port & Marine
Aviation
Income from Other Sources

Fines, Forfeits and Administration Fees
Sales of Government Property
Other
Capital Revenue (e)
Grants (e)
GDP (Current Prices, B$ million)

GDP, Purchasing Power Parity (US$ million)
Population (in millions)
Exchange rate ( B$/US$)
Sources:
National Insurnce Board, Bahamas
Budget Communications, Ministry of Finance, Bahamas

World Bank
Central Bank of the Bahmas
Department of Statistics, Bahamas
Notes:
(a) Excludes Refunds in Respect of Incentive Acts and Other Refunds
(b) Business and Professional was sorted into categories beginning in 1992. In 2001 this ca
(c) Excise tax began to be recorded in a separate category by the Central Bank in 2009
(d) Import and export taxes encomposed the stamp tax on imports and exports until 1993
(e) Missing values were not stated on Central Bank documents
1992
1993
1994
1995
1996
15.3
16.6
17.5
17.4
17.2
13.8
15.1
15.9
15.7
15.6
12.2
13.3
14.1
14.0
13.9
12.2
13.3
14.1
14.0
13.9
0.7
0.7
0.7
0.8
0.8
0.1
0.0
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.5
0.5
0.5
0.6
0.5
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.5
0.5
0.5
0.5
0.6
8.8
10.0
11.1
10.8
10.5
7.2
0.3
1.4
7.0
0.2
1.5
1.4
7.7
0.2
1.4
1.7
7.5
0.2
1.3
1.7
7.4
0.2
1.2
1.7
0.0
0.9
-
0.9
-
0.8
-
1.0
-
1.0
-
1.2
1.1
1.0
1.1
1.0
0.4
0.7
0.2
0.4
0.6
0.1
0.3
0.5
0.1
0.3
0.6
0.1
0.3
0.6
0.1
1.6
1.8
1.7
1.7
1.7
1.6
1.8
1.7
1.7
1.7
1.5
1.4
1.5
1.5
1.6
1.6
1.7
1.6
1.6
1.6
0.1
0.0
0.0
0.1
0.0
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.4
0.9
0.0
0.0
0.4
1.0
0.0
0.0
0.5
1.1
0.0
0.0
0.4
1.1
0.0
0.0
0.5
1.0
0.0
0.0
0.1
0.1
0.0
3,712.0
4,527.0
0.3
1.0
3,667.0
4,641.0
0.3
1.0
3,895.0
4,867.0
0.3
1.0
4,071.0
5,124.0
0.3
1.0
4,301.0
5,469.0
0.3
1.0
1992. In 2001 this category was further broken down into more categories.
ntral Bank in 2009
nd exports until 1993 and 1996 respectively
1997
1998
1999
2000
2001
16.5
17.1
15.8
16.5
15.8
15.0
15.7
14.5
15.0
14.3
13.3
14.0
12.8
13.2
12.6
13.3
14.0
12.8
13.2
12.6
0.7
0.9
0.9
0.9
0.8
0.1
0.1
0.1
0.2
0.1
0.3
0.1
0.2
0.4
0.6
0.6
0.6
0.1
0.2
0.4
0.0
0.1
0.0
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.6
0.5
0.5
0.5
0.5
9.8
9.6
9.5
9.6
9.0
6.9
0.2
1.1
1.7
0.0
6.7
0.2
1.1
1.6
0.0
6.7
0.2
1.0
1.6
0.0
6.7
0.2
1.0
1.7
0.0
6.3
0.2
0.9
1.6
0.0
1.3
1.9
0.9
1.0
1.2
1.0
1.0
1.0
1.2
1.1
0.3
0.6
0.1
0.3
0.6
0.2
0.2
0.6
0.1
0.2
0.6
0.3
0.2
0.6
0.3
1.7
1.7
1.7
1.8
1.7
1.7
1.7
1.7
1.8
1.7
1.5
1.5
1.5
1.4
1.3
1.3
1.5
1.5
1.5
1.5
0.1
0.1
0.1
0.1
0.1
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.4
1.0
0.0
0.0
0.4
0.9
0.0
0.0
0.4
0.9
0.0
0.0
0.4
1.0
0.0
0.0
0.2
1.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
4,963.0
6,217.0
0.3
1.0
5,351.0
6,584.0
0.3
1.0
6,021.0
7,158.0
0.3
1.0
6,328.0
7,616.0
0.3
1.0
6,517.0
7,993.0
0.3
1.0
2002
2003
2004
2005
2006
14.1
14.8
15.4
17.0
19.0
12.9
13.6
13.8
15.3
17.2
11.2
11.8
12.0
13.4
15.3
11.2
11.8
12.0
13.4
15.3
0.8
0.8
0.8
0.8
0.9
0.1
0.3
0.4
0.0
0.1
0.0
0.1
0.2
0.4
0.0
0.1
0.0
0.1
0.2
0.4
0.0
0.1
0.0
0.1
0.2
0.4
0.0
0.1
0.0
0.1
0.2
0.6
0.0
0.1
0.0
0.0
-
0.0
-
0.0
-
0.0
-
0.0
-
0.5
0.5
0.5
0.8
0.8
8.0
8.5
8.5
8.7
10.2
5.5
0.2
0.9
1.4
0.0
6.1
0.2
0.9
1.4
0.0
5.9
0.2
1.0
1.4
0.0
5.9
0.2
1.0
1.6
0.0
7.0
0.2
1.1
1.9
0.0
1.0
1.1
1.3
1.9
2.3
0.0
0.0
0.0
0.0
0.0
0.6
0.1
0.3
0.6
0.1
0.5
0.7
0.1
0.5
1.3
0.1
0.5
1.5
0.2
0.6
0.9
0.9
0.9
1.2
1.0
0.2
0.5
0.1
0.2
0.5
0.2
0.2
0.5
0.2
0.3
0.7
0.2
0.3
0.5
0.2
1.8
1.8
1.8
1.9
1.9
1.8
1.8
1.8
1.9
1.9
1.2
1.2
1.2
1.2
1.6
1.4
1.6
1.5
1.8
1.8
0.0
0.0
0.0
0.0
0.3
0.9
0.0
0.0
0.1
0.0
0.0
0.0
0.3
0.9
0.0
0.0
0.0
0.0
0.0
0.0
0.4
1.0
0.0
0.0
0.0
0.0
0.0
0.0
0.4
1.1
0.0
0.0
0.1
0.1
0.0
0.0
0.5
1.2
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.0
0.1
0.0
0.0
0.0
6,958.0
8,342.0
0.3
1.0
6,949.0
8,410.0
0.3
1.0
7,094.0
8,740.0
0.3
1.0
7,706.0
9,499.0
0.3
1.0
7,966.0
10,053.0
0.3
1.0
2007
2008
2009
2010
2011
20.9
22.4
18.2
20.8
22.1
19.0
20.1
15.4
18.0
20.1
17.1
18.1
13.3
15.6
17.6
17.1
18.1
13.3
15.6
17.6
0.9
1.1
1.2
1.3
1.5
0.1
0.2
0.5
0.0
0.1
0.0
0.1
0.3
0.6
0.0
0.1
0.0
0.1
0.3
0.7
0.0
0.2
0.0
0.1
0.2
0.8
0.0
0.2
0.0
0.1
0.2
0.9
0.0
0.3
0.0
0.0
-
0.0
-
0.0
-
2.7
2.7
2.7
2.7
1.1
1.0
1.2
1.3
1.3
10.7
11.0
6.9
6.4
7.0
7.3
0.2
1.1
2.1
0.0
7.6
0.2
1.1
2.2
0.0
5.5
0.2
1.0
0.2
0.0
5.0
0.2
1.0
0.2
0.0
5.1
0.2
1.5
0.2
0.0
3.3
3.7
2.8
2.3
3.7
0.0
0.0
0.0
0.0
0.0
1.9
0.6
0.7
2.6
0.3
0.7
1.9
0.2
0.6
1.6
0.1
0.6
2.4
0.5
0.8
1.2
1.3
1.2
1.5
1.4
0.3
0.6
0.3
0.3
0.7
0.3
0.3
0.6
0.3
0.3
0.5
0.7
0.4
0.8
0.2
1.9
2.0
2.1
2.4
2.5
1.9
2.0
2.1
2.4
2.5
1.9
1.9
2.3
2.3
2.8
2.8
2.8
2.8
2.0
2.0
0.0
0.0
0.0
0.0
0.7
1.2
0.0
0.0
0.0
0.0
0.0
0.0
0.7
1.5
0.1
0.0
0.0
0.0
0.0
0.0
1.3
1.4
0.0
0.0
0.0
0.0
0.0
0.0
1.5
1.3
0.0
0.0
0.0
0.0
0.0
0.0
0.5
1.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
8,319.0
10,495.0
0.3
1.0
8,247.0
10,478.0
0.3
1.0
7,820.0
10,056.0
0.4
1.0
7,910.0
10,208.0
0.4
1.0
7,931.0
10,596.0
0.4
1.0
2012
2013
22.3
23.6
19.9
21.6
17.1
18.9
17.1
18.9
1.5
1.7
0.1
0.2
1.1
0.0
0.1
0.0
0.1
0.2
n.d.
n.d.
3.6
4.8
3.6
4.8
1.4
1.7
6.9
7.3
5.0
0.2
1.5
0.3
0.0
4.8
0.2
2.1
0.3
0.0
2.5
2.3
n.d.
0.0
0.0
0.0
1.6
0.2
0.7
n.d.
n.d.
n.d.
1.2
1.1
0.4
0.8
0.0
0.4
0.7
0.0
2.7
2.7
2.7
2.7
2.4
2.2
2.0
2.0
0.0
0.0
0.0
0.0
0.8
1.4
0.0
0.0
0.1
n.d.
n.d.
n.d.
0.5
1.4
0.0
0.0
0.3
0.0
0.0
0.0
8,219.0
11,055.0
0.4
1.0
8,420.0
11,400.0
0.4
1.0
Barbados
(% of GDP)
Year1
1990
1991
1992
1993
1994
1995
27.4
27.3
28.2
27.6
28.5
29.7
27.4
27.3
28.2
27.6
28.5
29.7
Tax Revenue
24.1
23.7
24.7
24.4
24.6
25.6
Collection after refunds
22.4
22.4
22.9
22.9
22.9
24.0
2. By tax Collection prior to refunds (a)
22.4
22.4
22.9
22.9
22.9
24.0
Tax on Income, Profits and Capital gains

Tax on Income & Profit - Personal Income Tax/2
Tax on Income & Profit - Corporate Income Tax
5.8
3.5
2.4
6.0
3.5
2.5
5.7
3.4
2.3
6.5
4.4
2.1
7.1
4.4
2.7
7.7
4.7
2.9
Levies3
2.5
2.3
2.5
1.6
0.6
0.5
Property tax
Land Tax
Other4
1.1
0.8
0.3
1.2
0.8
0.4
1.4
1.2
0.2
1.4
1.1
0.3
1.4
1.0
0.4
1.5
1.2
0.3
Taxes on Goods and Services

Consumption Tax / VAT5
Excise Tax
Hotel & Restaurant
Other6
7.3
6.2
0.1
0.4
0.6
8.3
7.1
0.1
0.4
0.7
9.0
7.7
0.1
0.4
0.7
9.4
8.1
0.1
0.4
0.7
9.6
8.2
0.1
0.4
0.8
10.1
8.7
0.1
0.5
0.8
Import Duties
2.9
2.2
1.9
1.8
2.0
2.1
Others
Stamps duties - Customs
Others7
2.7
2.5
0.2
2.4
2.2
0.2
2.3
2.1
0.2
2.1
2.0
0.2
2.3
2.1
0.2
2.2
2.0
0.1
3. Refunds
0.0
0.0
0.0
0.0
0.0
0.0
N/A
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Total municipal collection (N/A for Barbados)
0.0
0.0
0.0
0.0
0.0
0.0
2. By tax
0.0
0.0
0.0
0.0
0.0
0.0
N/A
(No taxes are administered by sub-national Governments in Barbados)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
3.3
3.6
3.5
3.2
3.9
4.0

1. Totals
II. Taxes under the jurisdiction of Subnational Governments (a)

Subnational total Revenue
II.a. States/Provinces/Regions/Departments
Total state collection - N/A for Barbados
(No taxes are administered by sub-national Governments in Barbados)
II.b. Municipalities

Total Social Security Contributions
Government Social Security (b)
3.3
3.6
3.5
3.2
3.9
4.0
0.0
0.0
0.0
0.0
0.0
0.0
1.7
1.1
0.3
0.4
1.4
0.7
0.5
0.2
1.8
0.7
0.9
0.2
1.5
0.7
0.5
0.3
1.7
0.8
0.6
0.3
1.7
0.8
0.6
0.3
4,039.1
3,397.0
0.3
2.0
4,007.9
3,373.0
0.3
2.0
3,876.0
3,253.0
0.3
2.0
4,091.2
3,357.0
0.3
2.0
4,304.3
3,497.0
0.3
2.0
4,524.9
3,643.0
0.3
2.0
IV. Other General Government taxes

N/A
V. Non-tax revenue (a)
TOTAL NON-TAX REVENUE
Government Departments8
Property Income
Special Receipt9
Nominal GDP (Bds) million

Exchange rate (BDS$/US$)
Notes:
1 The fiscal year is 1 April - 31 March. 'Year' denotes 'fiscal period ending in' that calendar year.
2 Includes Withholding Tax and Taxes on Insurance Premiums.
3 Includes Training Levy, Transport Levy, Health Levy and Employment Levy.
4 Includes Property Transfer Tax, Estate and Succession Duty, and Land Development Duty.
5 Barbados introduced the VAT on January 1997.
6 Includes Licenses, Tax on Motor Vehicles, and Selective Taxes on Services.
7 Includes revenue raised under the Sweepstakes Acts 1941-4 and 1964-20.
8 Includes Grantley Adams International Airport, the Courts, the Police Department,
Fire Services, Town and Country Planning Department, Government's Electrical Inspector,
Highways and Transport, Savings Bank (compensation payments) and
Central Bank/E.C.C.A.(currency profits) and Health Levy.
8 This represents total net operating surpluses or deficits of these departments.
9 Includes unclaimed and undistributed monies, tax collected on telegrams originating
or terminating over Miami Cable operated by the Western Union Telegraph Co., receipts
and reimbursements which cannot be appropriately credited to a revenue item, and refund
of employees' share of National Insurance contributions and exchange control fees.
Sources:
(a) Central Bank of Barbados.
Online Statistics Portal. "Public Finances - Revenues".
Data from Accountant General and Ministry of Finance.
Note that figures prior to April 2007 are based on cash accounting.
Figure from April 2007 onwards are based on accrual accounting.
The Central Bank notes that data from the Ministry of Finance (cash basis) is only provisionally used.
(b) Central Bank of Barbados.
Online Statistics Portal. "Non-Bank Financial Institutions - National Insurance Scheme - Receipts".
Data from National Insurance Board.
(c ) Data for 1991-2005 obtained from:
Central Bank of Barbados. Annual Statistical Digest 2007.
Section D: Non-Bank Financial Institutions. Pg 118.
Table D17: 'Domestic Revenue Account of Life Insurance Companies: Life Insurance Business'.
Data was available for 1991-2005 only.
Data for 2006-2009 obtained from:
Central Bank of Barbados. Balance of Payments 2010.
Table 9: 'Other Services'.
Entry for 'Credits: Life Insurance and Pension Funds'
(d) Central Bank of Barbados. Balance of Payments 2010.
Table 9: 'Other Services'.
Entry for 'Debits: Life Insurance and Pension Funds'
Data was available for 1995-2009 only.
(e) Central Bank of Barbados.
Online Statistics Portal. "General Statistics - Revised GDP (Current)".
Data from Central Bank of Barbados.
(Notes) Central Bank of Barbados, 'Online Statistics: Notes to Select Tables'.
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
29.3
32.9
30.9
31.5
32.7
32.8
32.3
33.5
32.4
32.9
30.8
33.1
29.3
32.9
30.9
31.5
32.7
32.8
32.3
33.5
32.4
32.9
30.8
33.1
25.1
28.6
26.6
26.9
27.9
27.8
27.6
28.6
27.0
27.7
25.6
27.7
23.7
26.9
25.7
25.9
26.4
26.4
26.0
27.4
26.1
26.3
24.6
26.5
23.7
26.9
25.7
25.9
26.4
26.4
26.0
27.4
26.1
26.3
24.6
26.5
7.6
4.8
2.8
7.8
4.8
3.0
7.7
4.7
3.0
8.3
4.6
3.7
9.1
5.1
4.0
8.8
5.1
3.6
9.3
5.8
3.5
8.7
5.1
3.6
8.4
4.3
4.1
8.5
3.9
4.6
8.7
3.5
5.2
9.5
3.8
5.8
1.0
0.6
0.8
1.2
1.0
1.0
0.7
0.7
0.7
0.9
0.7
0.7
1.6
1.1
0.5
1.4
1.0
0.4
1.4
1.0
0.4
1.6
1.0
0.6
1.5
1.0
0.5
1.7
1.0
0.6
1.5
1.1
0.5
1.6
1.0
0.6
1.6
0.9
0.7
1.8
1.0
0.8
1.8
1.0
0.8
1.6
1.2
0.4
10.1
8.5
0.4
0.4
0.8
14.2
10.0
3.3
0.0
0.8
13.0
8.8
3.3
0.0
0.9
12.1
8.6
2.7
0.0
0.8
12.1
8.8
2.6
0.0
0.7
12.1
9.1
2.3
0.0
0.7
11.5
9.0
1.8
0.0
0.7
12.9
9.8
2.4
0.0
0.8
12.0
9.4
2.1
0.0
0.5
12.3
9.6
2.2
0.0
0.5
10.9
8.7
1.7
0.0
0.4
11.8
9.6
1.8
0.0
0.4
1.9
2.5
2.4
2.2
2.2
2.4
2.6
3.0
2.8
2.3
2.0
2.4
1.6
1.4
0.1
0.4
0.2
0.2
0.5
0.3
0.2
0.4
0.2
0.2
0.4
0.2
0.2
0.5
0.2
0.3
0.4
0.2
0.2
0.5
0.2
0.2
0.5
0.3
0.3
0.5
0.3
0.3
0.6
0.3
0.3
0.5
0.2
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
4.2
4.3
4.4
4.6
4.8
5.0
4.7
4.9
5.4
5.2
5.2
5.4
4.2
4.3
4.4
4.6
4.8
5.0
4.7
4.9
5.4
5.2
5.2
5.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.4
0.8
0.4
0.2
1.7
0.7
0.4
0.6
0.9
0.7
0.1
0.1
1.0
0.7
0.1
0.2
1.6
0.7
0.2
0.7
1.5
0.9
0.2
0.4
1.6
0.7
0.4
0.4
1.3
0.7
0.2
0.3
0.9
0.7
0.2
0.1
1.4
0.7
0.1
0.5
1.0
0.7
0.1
0.2
1.2
0.7
0.4
0.1
4,832.1
3,856.0
0.3
2.0
5,105.8
4,108.0
0.3
2.0
5,747.4
4,308.0
0.3
2.0
6,027.5
4,385.0
0.3
2.0
6,196.7
4,587.0
0.3
2.0
6,192.4
4,572.0
0.3
2.0
6,229.8
4,674.0
0.3
2.0
6,489.0
4,861.0
0.3
2.0
6,989.1
5,366.0
0.3
2.0
7,816.2
5,840.0
0.3
2.0
8,628.1
6,363.0
0.3
2.0
9,026.5
6,640.0
0.3
2.0
2008
2009
2010
2011
2012
2013
34.2
30.0
31.3
33.8
32.4
30.7
34.2
30.0
31.3
33.8
32.4
30.7
28.4
24.3
25.6
27.7
26.2
24.6
26.8
23.1
24.5
26.8
25.1
23.8
26.8
23.1
24.5
26.8
25.1
23.8
9.1
4.1
4.9
8.3
4.2
4.1
7.8
4.5
3.3
8.1
4.7
3.4
7.2
3.1
4.1
7.1
3.9
3.2
1.3
0.7
0.6
0.6
0.3
0.2
1.7
1.5
0.3
1.2
1.1
0.2
1.7
1.5
0.2
1.7
1.5
0.2
1.6
1.5
0.2
1.5
1.3
0.2
11.9
9.5
1.8
0.0
0.5
10.6
8.4
1.6
0.0
0.6
11.9
9.6
1.6
0.0
0.6
14.0
11.4
1.9
0.0
0.6
13.5
10.4
1.8
0.0
1.3
12.6
9.7
1.6
0.0
1.3
2.4
1.9
2.2
2.2
2.3
2.3
0.4
0.2
0.2
0.3
0.2
0.1
0.4
0.1
0.2
0.2
0.1
0.0
0.2
0.1
0.0
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
5.8
5.7
5.7
6.0
6.3
6.1
5.8
5.7
5.7
6.0
6.3
6.1
0.0
0.0
0.0
0.0
0.0
0.0
1.6
0.7
0.7
0.2
1.3
0.7
0.5
0.1
1.1
0.9
0.2
0.1
0.9
0.8
0.2
0.0
1.1
0.8
0.3
0.0
0.9
0.8
0.0
0.1
9,083.1
6,794.0
0.3
2.0
9,185.3
6,563.0
0.3
2.0
8,867.4
6,657.0
0.3
2.0
8,737.8
6,841.0
0.3
2.0
8,449.7
6,961.0
0.3
2.0
8,456.0
7,017.2
0.3
2.0
Belize
(% of GDP)
FISCAL YEARS
1990
Preliminary
Revenue
22.3
22.3
Tax Revenue
21.1

1. Net Total Revenue
Net total Revenue
20.9
2. By taxes Collected by the Central Government
Tax on Income
Tax on Income & Profit - Personal Income Tax
Income Tax (PAYE)
Income Tax (Arrears)
Income Tax (Penalties and Interest)
Income Tax Penalties
Income Tax (Individuals - non PAYE)
Tax on Income & Profit - Corporate Income Tax
Income Tax (Companies)
Income Tax (Witholding)
Income Tax (Business Tax)/ Gross Receipts in FY 1994 and 1995
Income Tax (Supplemental Petroleum Tax)
4.5
3.0
2.4
0.5
0.0
0.0
0.1
1.5
1.5
0.0
0.0
0.0
Taxes on Goods, Transactions and Services

Entertainment Tax
Stamp Duties (Other Depts)
Toll Fees
Taxes on Foreign Currency Transactions
Value Added Tax (Arrears)
VAT Penalties and Penalties & Interest
Export Tax/Fire Rate in FY 1990/91
Sales Tax (Arrears)
1.5
0.0
0.6
0.0
0.7
0.0
0.0
0.0
0.0
Excise Duties/Travel & Hotel Occupancy Tax in FY 1990/91

General Sales Tax from July 1, 2006 (previously Sales Tax)
General Sales Tax Penalties (& Interest)
0.2
0.0
0.0
General Sales Tax Interest (GST from July 1, 2006 (previously Sales Tax)
General Sales Tax - Bailiff Fees
Excise on Locally Refined Petroleum Products
Excise on Locally Extracted Crude Oil
0.0
0.0
0.0
0.0
Taxes on international trade and transactions

Import Duties
Revenue Replacement Duty
Goods in Transit - Administrative Charge
Goods in Transit - Social Fee
Excise Duties (incl. soft drinks, cigarettes and spirits & beer in earlier years)
Environmental Tax/Stamp Duties Customs (prior to FY 1997)
Social Fee - Imports into EPZs
Export Tax/Export Duties
14.2
6.1
2.2
0.3
0.0
1.9
3.4
0.0
0.3
Others
Licenses
Banks and Insurance Companies
Liquor in District, Villages and Clubs
Distillery
Air Services Licenses
Lottery
Private Warehousing Licenses
Oil Mining and Prospecting Licenses
Belize Broadcasting Authority/Hotel License in FY 1990/91
Gaming and Casino Licenses
On-Line Gaming Licenses
High Seas Fishing License
Mining Fee
Motor Vehicle Registration
Motor Drivers License
Firearms
Wild Games
Marriage
Other Miscellaneous Licenses incl. Wiremen and Other Electrical, Radio, BTL
Petroleum Haulage Licenses
Other Licenses & Fees
Rent and Royalties
Registration of Ships
Registration of International Business Companies (IBCs)
Registration of Companies
0.8
0.6
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.2
0.1
0.0
0.0
0.0
0.0
0.2
0.0
0.0
0.0
Registration of Trade Marks/Marine Archaeology License from FY 1991 to

1994
Registration of Professionals/ Rents on Barges & Equipment prior to FY 1997
Registration of Insurance Companies and Intermediaries
Insurance Penalties and Miscellaneous Fees
Royalties on Forest Produce
Rents on Government Buildings and Furniture
Rents on National Lands
Rents from Central Authority House
Rents from Hattieville Houses
Warehouse Rents
Royalties from Petroleum Operations
Annual Permit Fees from Crown Lands
Port Licenses
II. Taxes under the jurisdiction of Subnational Governments
0.0
0.0
0.0
0.0
0.1
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.2
Total state collection
0.0
1. Totals
Total municipal collection
0.2
2. By tax
Taxes on Property
Land Tax
Estate Duty
Speculation Fee
0.2
0.2
0.0
0.0

Government Social Security (Social Security Board - SSB)
Private Social Security
1.2
1.2
0.0
IV. Other General Government Revenue

Other General Government Revenue
Revenue from Government Ministries
Judiciary
4.1
3.1
0.2
Audit
Ministry of Finance
Ministry of Education
Ministry of Agriculture and Fisheries
Ministry of Natural Resources and the Environment
Ministry of Transport, Communication & NEMO (formerly Housing and
Transport/Urban Renewal)/Ministry of Energy, Science, etc prior to FY 1997
Ministry of Health (and Labour), and Health & Communication in FY 2002
Ministry of Defence and Immigration/ National Security/ Foreign Affairs
Ministry of Public Works (Transport and Communication)
Ministry of Economic Development, Commerce, Industry and Consumer
Protection/Trade and Industry in FY 1996/Social Development in FYs 1990 to
1992/Human Resource, etc in FY 1993
Ministry of (Home Affairs) Public Utilities and Information and Broadcasting
Ministry of National Development (Tourism), Investment and Culture (Trade)
Property Income
Dividends
Nominal GDP (BZ)

Exchange rate (BZ$/US$)
0.0
1.9
0.1
0.0
0.1
0.4
0.0
0.3
0.1
0.0
0.0
0.0
1.0
1.0
826,100,000
663.4
0.2
2.0
Source: Ministry of Finance of the Government of Belize, General Sales Tax Department, Income Tax Depart
Note 1: Belize operates on a fixed exchange rate system which has not changed throughout the period 1990
Note 2: The figures for the Ministries are not disaggregated.
Note 3: It should be noted that the names of Ministries change from year to year in terms of the combination
Note 4: As at FY 1999/2000, rather than VAT (Arrears) being reported on, VAT was reported on.
Note 5: In terms of accuracy of the data, the most accurate data is Actual Out-Turn followed by Preliminary R
Note 6: Row 148 has data that was provided by MoF which is different from what is actually contained in the
1991
1992
1993
1994
1995
1996
Revised
Estimates
Approved
Estimates
Preliminary
Revenue
Preliminary
Revenue
Preliminary
Revenue
Preliminary
Revenue
21.8
20.1
20.8
21.2
20.4
20.6
21.8
20.1
20.8
21.2
20.4
20.6
20.5
18.8
19.6
19.9
19.1
19.4
20.4
18.7
19.4
19.8
19.0
19.3
4.3
2.7
2.0
0.6
0.0
0.0
0.2
1.5
1.5
0.0
0.0
0.0
4.1
2.7
1.9
0.6
0.0
0.0
0.2
1.5
1.5
0.0
0.0
0.0
5.1
3.2
2.8
0.3
0.0
0.0
0.1
1.9
1.9
0.0
0.0
0.0
5.2
3.2
2.8
0.3
0.0
0.0
0.1
2.0
1.2
0.2
0.6
0.0
4.7
2.1
1.8
0.1
0.0
0.0
0.1
2.6
1.2
0.3
1.1
0.0
4.0
2.3
1.9
0.4
0.0
0.0
0.1
1.7
1.1
0.3
0.3
0.0
1.0
0.0
0.5
0.0
0.5
0.0
0.0
0.0
0.0
1.0
0.0
0.5
0.0
0.5
0.0
0.0
0.0
0.0
1.0
0.0
0.5
0.0
0.5
0.0
0.0
0.0
0.0
1.1
0.0
0.6
0.0
0.5
0.0
0.0
0.0
0.0
1.0
0.0
0.6
0.0
0.4
0.0
0.0
0.0
0.0
7.0
0.0
0.6
0.0
0.4
5.9
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
14.2
6.2
2.2
0.4
0.0
1.8
3.2
0.0
0.3
12.7
5.5
2.0
0.4
0.0
1.6
2.8
0.0
0.2
12.6
4.5
2.9
0.1
0.0
2.1
2.7
0.0
0.2
12.8
4.4
3.1
0.1
0.0
2.1
2.9
0.0
0.2
12.6
4.5
3.1
0.1
0.0
1.9
2.9
0.0
0.2
7.6
3.8
2.3
0.0
0.0
1.4
0.1
0.0
0.0
0.9
0.5
0.1
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.9
0.5
0.1
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.7
0.5
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.7
0.4
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.7
0.4
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.7
0.5
0.1
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.2
0.1
0.0
0.0
0.0
0.0
-
0.2
0.1
0.0
0.0
0.0
0.0
-
0.2
0.1
0.0
0.0
0.0
0.0
###
0.2
0.1
0.0
0.0
0.0
0.0
-
0.2
0.0
0.0
0.0
0.0
0.0
-
0.2
0.0
0.0
0.0
0.0
0.0
-
0.3
0.1
0.0
0.0
0.4
0.1
0.0
0.0
0.2
0.0
0.0
0.0
0.3
0.0
0.0
0.0
0.3
0.1
0.0
0.0
0.3
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.1
0.1
0.0
0.0
0.0
0.0
-
0.0
0.0
0.0
0.0
0.1
0.0
0.1
0.1
0.0
0.0
0.0
0.0
-
0.0
0.0
0.0
0.0
0.1
0.0
0.1
0.1
0.0
0.0
0.0
0.0
-
0.0
0.0
0.0
0.0
0.1
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.2
0.1
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.2
0.1
0.1
0.1
0.1
0.1
0.1
0.0
0.0
0.2
0.2
0.0
0.0
0.1
0.1
0.0
0.0
0.1
0.1
0.0
0.0
0.1
0.1
0.0
0.0
0.1
0.1
0.0
0.0
1.3
1.3
0.0
1.3
1.3
0.0
1.3
1.3
0.0
1.3
1.3
0.0
1.2
1.2
0.0
1.2
1.2
0.0
2.2
1.9
0.2
2.1
2.0
0.1
1.9
1.8
0.1
1.4
1.3
0.1
1.2
1.1
0.1
1.3
1.1
0.1
0.0
0.7
0.1
0.0
0.1
0.0
0.8
0.1
0.0
0.1
0.0
0.8
0.0
0.0
0.0
0.0
0.4
0.0
0.0
0.0
0.0
0.3
0.0
0.0
0.0
0.0
0.4
0.0
0.0
0.0
0.4
0.0
0.3
0.1
0.4
0.0
0.3
0.1
0.0
0.0
0.0
0.0
0.1
0.0
0.4
0.0
0.1
0.1
0.3
0.0
0.1
0.1
0.2
0.0
0.0
0.0
0.0
0.3
0.3
0.0
0.0
0.0
0.1
0.1
0.6
0.2
0.0
0.1
0.1
0.0
0.2
0.0
0.1
0.1
0.0
0.2
0.0
0.1
0.1
0.0
0.2
0.0
0.2
0.2
1,039,100,000 1,120,900,000
875.6
952.6
0.2
0.2
2.0
2.0
1,167,100,000
974.5
0.2
2.0
895,500,000
764.1
0.2
2.0
1,229,000,000 1,288,200,000
1,001.3
1,034.2
0.2
0.2
2.0
2.0
artment, Income Tax Department, Social Security Board Belize Audited Financial Reports
throughout the period 1990 to 2010.
in terms of the combinations of portfolios.

s reported on.
rn followed by Preliminary Revenue followed by Revised Estimates and then Approved Estimates.
t is actually contained in the Estimates. The assumption is that there is ex post reconciliation years later that results in
1997
1998
1999
2000
2001
2002
Revised
Estimates
Preliminary
Revenue
Actual
Actual
Actual
Actual
20.6
21.0
20.0
19.6
21.2
22.0
20.6
21.0
20.0
19.6
21.2
22.0
19.4
19.8
18.9
18.5
19.5
20.1
19.3
19.7
18.7
18.4
19.3
20.0
3.9
2.3
2.1
0.1
0.0
0.0
0.1
1.7
1.3
0.3
0.0
0.0
4.6
1.8
1.6
0.2
0.0
0.0
0.0
2.8
0.4
0.4
2.0
0.0
4.42
1.1
0.9
0.2
0.0
0.0
0.0
3.3
0.1
0.2
3.0
0.0
4.60
1.3
1.1
0.2
0.0
0.0
0.0
3.3
0.0
0.2
3.1
0.0
4.42
1.3
1.2
0.1
0.0
0.0
0.0
3.1
0.0
0.2
2.9
0.0
4.23
1.2
1.2
0.1
0.0
0.0
0.0
3.0
0.0
0.2
2.8
0.0
6.7
0.0
0.5
0.0
0.4
5.7
0.0
0.0
0.0
6.4
0.0
0.6
0.0
0.4
5.4
0.0
0.0
0.0
6.1
0.0
0.7
0.0
0.5
0.3
0.0
0.0
0.0
6.0
0.0
0.7
0.0
0.5
0.0
0.0
0.0
0.0
6.2
0.0
0.8
0.0
0.4
0.0
0.0
0.0
0.0
6.1
0.0
0.8
0.0
0.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
4.6
0.0
0.0
4.8
0.0
0.0
4.9
0.0
0.0
4.9
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
8.0
3.9
2.7
0.0
0.0
1.3
0.0
0.0
0.0
7.9
3.7
2.8
0.0
0.0
1.3
0.0
0.0
0.0
7.3
4.0
2.7
0.1
0.0
0.5
0.0
0.0
0.0
7.0
3.8
2.3
0.1
0.3
0.5
0.0
0.0
0.0
7.9
3.7
3.4
0.1
0.3
0.5
0.0
0.0
0.0
8.8
3.9
4.0
0.1
0.3
0.5
0.0
0.0
0.0
0.7
0.4
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.7
0.4
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.0
0.0
0.0
0.0
0.1
-
0.2
0.0
0.0
0.0
0.0
0.1
-
0.3
0.1
0.0
0.0
0.3
0.1
0.0
0.0
0.9
0.6
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.1
0.0
0.0
0.0
0.2
0.4
0.1
0.1
0.0
0.8
0.4
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.0
0.0
0.0
0.0
0.1
0.3
0.1
0.1
0.0
0.7
0.4
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.0
0.0
0.0
0.0
0.1
###
###
0.3
0.1
0.1
0.0
0.9
0.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.0
0.0
0.0
0.0
0.1
0.5
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
-
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
###
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
-
0.1
0.1
0.1
0.1
0.2
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.1
0.1
0.2
0.1
0.1
0.1
0.0
0.0
0.1
0.1
0.0
0.0
0.1
0.1
0.0
0.0
0.1
0.1
0.0
0.0
0.2
0.2
0.0
0.0
0.1
0.1
0.0
0.0
1.2
1.2
0.0
1.2
1.2
0.0
1.1
1.1
0.0
1.1
1.1
0.0
1.8
1.8
0.0
1.9
1.9
0.0
1.0
0.9
0.1
0.9
0.8
0.1
1.5
1.5
0.1
1.4
1.3
0.1
1.2
1.2
0.1
1.0
1.0
0.1
0.0
0.3
0.0
0.0
0.0
0.0
0.3
0.0
0.0
0.0
0.0
0.6
0.0
0.0
0.0
0.0
0.3
0.0
0.0
0.0
0.0
0.4
0.0
0.0
0.0
0.0
0.3
0.0
0.0
0.0
0.0
0.0
0.2
0.0
0.0
0.0
0.2
0.0
0.0
0.0
0.4
0.2
0.0
0.0
0.4
0.2
0.2
0.0
0.0
0.1
0.0
0.0
0.0
0.2
0.0
0.2
0.0
0.1
0.1
0.2
0.0
0.0
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.2
0.0
0.0
0.0
0.0
0.0
0.3
0.0
0.0
0.0
0.0
0.3
0.0
0.0
0.0
1,312,770,000 1,383,000,000
1,089.2
1,142.2
0.2
0.2
2.0
2.0
1,465,465
1,260.2
0.2
2.0
1,664,145
1,456.6
0.3
2.0
1,743,721
1,564.7
0.3
2.0
1,865,104
1,670.1
0.3
2.0
ars later that results in the reconciled figure.
2003
2004
2005
2006
2007
Actual
Actual
Actual
Actual
Actual
22.1
22.4
23.7
23.4
26.0
22.1
22.4
23.7
23.4
26.0
20.0
20.2
21.5
21.3
23.9
19.9
20.0
21.2
21.1
23.6
4.51
1.5
1.4
0.1
0.0
0.0
0.0
3.0
0.0
0.1
2.9
0.0
4.72
1.6
1.5
0.1
0.0
0.0
0.0
3.1
0.0
0.1
3.1
0.0
5.81
1.6
1.6
0.1
0.0
0.0
0.0
4.2
0.0
0.1
4.0
0.0
5.68
1.6
1.6
0.0
0.0
0.0
0.0
4.1
0.0
0.1
3.9
0.0
6.98
1.9
1.7
0.2
0.0
0.0
0.0
5.1
0.4
0.2
4.5
0.0
6.1
0.0
0.7
0.0
0.4
0.0
0.0
0.0
0.0
6.7
0.0
0.7
0.0
0.4
0.0
0.0
0.0
0.0
7.3
0.0
1.0
0.0
0.4
0.0
0.0
0.0
0.0
8.0
0.0
1.0
0.0
0.5
0.0
0.0
0.0
0.0
8.9
0.0
0.9
0.0
0.5
0.0
0.0
0.0
0.0
0.0
4.9
0.0
0.0
5.5
0.0
0.0
5.9
0.0
0.0
6.5
0.0
0.6
6.8
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
8.3
3.6
3.9
0.0
0.2
0.5
0.0
0.0
0.0
7.7
3.5
3.5
0.0
0.2
0.5
0.0
0.0
0.0
7.2
3.6
2.5
0.1
0.2
0.9
0.0
0.0
0.0
6.3
3.5
2.5
0.0
0.2
0.0
0.0
0.0
0.0
6.4
3.6
1.9
0.0
0.2
0.0
0.6
0.0
0.0
1.0
0.5
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.0
0.0
0.0
0.0
0.2
0.5
0.1
0.1
0.0
0.9
0.5
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.1
0.0
0.0
0.0
0.1
0
0.4
0.1
0.1
0.0
0.9
0.5
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.2
0.1
0.0
0.0
0.0
0.1
0.4
0.1
0.1
0.0
1.2
0.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.2
0.1
0.0
0.0
0.0
0.0
0.7
0.1
0.1
0.1
1.4
0.5
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.1
0.0
0.0
0.0
0.2
0.1
0.0
0.0
0.0
0.0
###
###
0.9
0.1
0.1
0.1
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
###
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
-
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0
-
0.0
0.0
0.1
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.3
0
-
0.0
0.0
0.1
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.4
###
0.1
0.2
0.2
0.2
0.3
0.0
0.0
0.0
0.0
0.0
0.1
0.2
0.2
0.2
0.3
0.1
0.1
0.0
0.0
0.2
0.2
0.0
0.0
0.2
0.2
0.0
0.0
0.2
0.2
0.0
0.0
0.3
0.3
0.0
0.0
2.1
2.1
0.0
2.2
2.2
0.0
2.3
2.3
0.0
2.1
2.1
0.0
2.1
2.1
0.0
0.8
0.8
0.1
0.8
0.7
0.1
0.9
0.9
0.1
1.1
1.1
0.1
1.1
1.1
0.1
0.0
0.1
0.0
0.0
0.0
0.0
0.2
0.0
0.0
0.0
0.0
0.3
0.0
0.0
0.0
0.0
0.3
0.0
0.0
0.0
0.0
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.2
0.1
0.0
0.4
0.1
0.0
0.0
0.5
0.1
0.0
0.2
0.0
0.0
0.0
0.0
0.2
0.0
0.1
0.1
0.0
0.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
1,980,748
1,862.4
0.3
2.0
2,115,691
1,999.5
0.3
2.0
2,228,445
2,136.2
0.3
2.0
2,434,935
2,305.3
0.3
2.0
2,581,147
2,395.1
0.3
2.0
2008
2009
2010
2011
2012
Actual
Actual
Actual
Actual
Actual
25.4
26.4
27.7
26.5
25.6
25.4
26.4
27.7
26.5
25.6
23.3
24.3
25.6
24.4
23.6
23.1
24.1
25.4
24.2
23.4
7.19
2.0
1.8
0.0
0.1
0.0
0.0
5.2
0.7
0.2
4.3
0.0
7.99
2.2
2.1
0.0
0.1
0.0
0.0
5.8
1.0
0.2
4.6
0.0
8.91
1.9
1.9
0.0
0.0
0.0
0.0
7.0
1.8
0.2
4.9
0.0
8.47
1.8
1.7
0.0
0.0
0.0
0.0
6.7
1.6
0.2
4.5
0.5
7.36
1.9
1.9
0.0
0.0
0.0
0.0
5.4
0.8
0.2
4.2
0.2
8.7
0.0
0.7
0.0
0.5
0.0
0.0
0.0
0.0
8.2
0.0
0.7
0.0
0.5
0.0
0.0
0.0
0.0
9.2
0.0
0.6
0.0
0.6
0.0
0.0
0.0
0.0
7.9
0.0
0.6
0.0
0.5
0.0
0.0
0.0
8.8
0.0
0.7
0.0
0.6
0.0
0.0
0.0
0.0
0.9
6.4
0.0
0.8
6.0
0.0
0.8
7.1
0.0
0.7
5.9
0.0
0.6
6.8
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.1
5.6
3.8
0.7
0.0
0.2
0.0
0.9
0.0
0.0
6.2
4.9
0.3
0.0
0.2
0.0
0.8
0.0
0.0
5.7
4.4
0.3
0.0
0.3
0.0
0.8
0.0
0.0
6.1
4.6
0.3
0.0
0.4
0.0
0.7
0.0
0.0
6.0
4.5
0.4
0.0
0.4
0.0
0.7
0.0
0.0
1.6
0.5
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.1
0.0
0.0
0.0
0.2
0.0
0.0
0.0
0.0
0.0
1.1
0.0
0.1
0.1
1.7
0.7
0.0
0.0
0.0
0.0
0.0
0.0
0.4
0.0
0.1
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
###
###
0.9
0.1
0.2
0.0
1.5
0.5
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.1
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
1.0
0.1
0.1
0.0
1.8
0.4
0.0
0.0
0.0
0.0
0.0
0.0
0.1
1.3
0.5
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.1
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.9
0.0
0.2
0.1
0.1
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.4
0.1
0.2
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.6
###
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.5
###
-
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.6
-
0.0
0.0
0.1
0.0
0.0
0.0
0.1
0.0
0.0
0.9
-
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.5
-
0.2
0.2
0.2
0.2
0.2
0.0
0.0
0.0
0.0
0.0
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.0
0.0
0.2
0.2
0.0
0.0
0.2
0.2
0.0
0.0
0.2
0.2
0.0
0.0
0.2
0.2
0.0
0.0
2.1
2.1
0.0
2.1
2.1
0.0
2.2
2.2
0.0
2.1
2.1
0.0
2.1
2.1
0.0
1.0
1.0
0.1
1.2
1.2
0.1
1.7
1.4
0.3
0.8
0.8
0.1
1.2
1.0
0.1
0.0
0.3
0.0
0.0
0.0
0.0
0.5
0.0
0.0
0.0
0.0
0.5
0.1
0.0
0.0
0.1
0.0
0.3
0.1
0.0
0.0
0.3
0.1
0.0
0.0
0.3
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.1
0.0
0.3
0.3
2,739,208
2,535.9
0.3
2.0
2,677,031
2,563.0
0.3
2.0
2,796,724
2,674.0
0.3
2.0
0.0
0.5
0.1
0.0
0.0
0.0
0.1
0.0
2,977,789
2,783.7
0.3
2.0
0.0
0.3
0.1
0.0
0.0
0.0
0.0
0.3
0.1
0.0
0.2
0.0
0.2
0.2
3,145,174
2,946.0
0.3
2.0
2013
Approved
Estimates
25.6
25.6
23.7
23.5
7.18
1.9
1.9
0.0
0.0
0.0
0.0
5.2
0.9
0.2
4.1
0.1
8.7
0.0
0.6
0.0
0.6
0.0
0.0
0.0
0.0
0.7
6.7
0.0
0.0
0.0
0.0
0.1
6.2
4.7
0.4
0.0
0.4
0.0
0.8
0.0
0.0
1.4
0.5
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.1
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.9
0.0
0.3
0.1
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.4
-
0.2
0.0
0.2
0.2
0.2
0.0
0.0
1.8
1.8
0.0
1.3
1.1
0.1
0.0
0.2
0.1
0.0
0.0
0.0
0.0
0.3
0.1
0.0
0.3
0.0
0.2
0.2
3,648,000
3,038.3
0.4
2.0
Bolivia
1990
12.9
8.7
8.0
I. Tributos cuya potestad corresponde al Gobierno Central

1. Totales
Recaudacin neta de devoluciones (con Valores Fiscales recaudados)
de los cuales Valores Fiscales recaudados
8.0
1.1
2. Por tributo - recaudacin antes de devoluciones (sin Valores Fiscales)

Impuesto sobre la Renta de Personas
Rgimen complementario de IVA
Impuesto sobre la Renta de Empresas
IUE ampliado
- IUE
- IUE Remesas
- Impuesto a las Utilidades Mineras (IUM)
Impuesto a la Renta Presunta de las Empresas (IRPE)
Impuesto Especfico de Regularizacin Impositiva (IERI)
Impuesto Directo a los Hidrocarburos (IDH) 1/
0.8
0.4
0.4
0.4
0.4
0.0
-

Imp. a las Sucesiones y Transmisiones Gratuitas de Bienes (TGB)
Impuesto a la Renta Presunta de Propiedades de Bienes (IRPPB) 2/
0.5
0.0
0.5

IVA
4.1
2.3
- IVA Mercado Interno

- IVA Importaciones
IVA de YPFB
Impuesto a las Transacciones
Impuesto a las Transacciones de YPFB
1.2
1.2
0.8
0.9
0.1
ICE
- ICE Mercado Interno
- ICE Importaciones
Imp. Esp. a los Hidrocarburos y sus Derivados (IEHD)
Impuesto a las Salidas Areas al Exterior (ISAE) 3/
Impuesto al Juego / Impuesto a la Participacin en Juegos (IJ/IPJ)
0.6
0.5
0.4
0.1
0.0

Impuesto a las Transcciones Financieras (ITF)
Impuesto a la Venta de Moneda Extranjera (IVME)

Gravamen arancelario
1.1
1.1
Rgimen Tributario Simplificado (RTS)
Rgimen Tributario Integrado (STI)
Rgimen Agropecuario Simplificado o IPR (Impuesto a la Propiedad Rural)
0.0
0.0
0.0
0.0
Otros
Otros
1.0
1.0
3. Devoluciones
Valores fiscales emitidos (NOCRES redimidas)
1.1

0.0
Recaudacin Estadual total
II.b. Municipios
1. Totales
Recaudacin Municipal total

Contribuciones Sociales
Rentas pensionarias pblicas 4/
Seguro Social Obligatorio de Largo Plazo (AFPs Privadas)
0.7
0.7
-
IV. Otros tributos del Gob. General

0
V. Ingresos por explotacin de Recursos Naturales
Ingresos provenientes de Recursos Naturales
4.2
Ingresos por Regalas

Regalas hidrocarburos
Regalas mineras 5/
4.2
4.2
-
Fuente: MEyFP, SIN, ANB, APS, UDAPE, MMyM

Elaboracin: BID - CIAT
1/ El impuesto Directo a los Hidrocarburos se ha clasificado como un impuesto a
la renta debido a que se aplica sobre el total de los volmenes o energa de los
hidrocarburos producidos.
2/ Reemplazado por el Impuesto a la Propiedad de Bienes Inmuebles y
Vehculos Automotores, asignado a los municipios.
3/ Denominado Impuesto a los Viajes al Exterior hasta 1994.
4/ COSSMIL, CNS, FOPEMA, FOPAP, ente otros.
5/ Reempaz al llamado Impuesto Complementario a la Minera
Memo:
PIB (en millones de bolivianos)
Tipo de cambio (Bs/US$)
Detalle de la Recaudacin en valores fiscales
Valores IVA (Mercado Interno)
Valores IVA (Importaciones)
Valores IT
15,443.1
14,821.8
6.5
3.2
0.4
0.1
0.1
Valores IUE
Valores ICE (Mercado Interno)
Valores ICE (Importaciones)
Valores RC-IVA
Valores IEHD
Valores IUM
Valores GA
Valores Conceptos Varios
Total Recaudacin en valores
0.0
0.2
0.0
0.0
0.0
0.0
0.3
0.0
1.1
Valores fiscales emitidos
1.1
Notas metodolgicas
Cargas Tributarias
= Ingresos
Impositivos
a la Seguridad
Social,
Pensiones
Ingresos
Impositivos
= Impuesto
Impuestos Generales
al Consumo
+ Impuestos
Otros ingresos del Gobierno General*
1991
1992
1993
1994
1995
1996
1997
1998
1999
14.2
16.2
17.3
18.3
18.5
19.2
18.1
19.4
18.7
10.0
12.0
13.1
14.1
14.3
14.8
16.0
17.1
16.7
9.0
10.8
11.7
12.7
13.0
12.7
12.7
13.5
13.0
9.0
0.6
10.8
0.8
11.7
0.9
12.1
1.5
12.3
2.2
11.9
0.9
12.0
1.4
12.6
1.8
11.8
2.0
0.9
0.5
0.5
0.4
0.4
0.0
-
1.0
0.5
0.5
0.5
0.5
0.0
-
1.2
0.6
0.6
0.6
0.6
0.0
-
1.1
0.6
0.6
0.5
0.0
0.0
0.5
0.0
-
1.1
0.5
0.5
0.6
0.1
0.1
0.0
0.5
0.0
-
1.8
0.4
0.4
1.4
1.2
1.2
0.0
0.1
0.0
-
2.0
0.4
0.4
1.6
1.5
1.0
0.5
0.0
0.0
0.0
-
2.0
0.4
0.4
1.6
1.6
1.1
0.5
0.0
0.0
0.0
-
2.1
0.3
0.3
1.8
1.8
1.3
0.5
0.0
0.0
0.0
-
0.5
0.0
0.5
0.5
0.0
0.5
0.5
0.0
0.5
0.5
0.0
0.5
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
4.7
2.7
6.2
3.9
6.7
4.2
7.4
4.7
7.5
4.5
7.9
4.9
7.8
5.3
8.0
5.6
7.2
4.9
1.2
1.4
0.8
1.1
0.2
1.7
2.2
0.9
1.3
0.2
1.8
2.4
1.0
1.4
0.2
2.1
2.5
1.1
1.5
0.2
1.8
2.6
0.9
1.8
0.2
2.2
2.7
1.0
1.8
0.2
2.1
3.2
0.8
1.5
0.2
2.1
3.4
0.7
1.6
0.1
2.0
2.9
0.7
1.4
0.2
0.8
0.7
0.6
0.2
0.1
0.9
0.8
0.6
0.2
0.1
0.9
0.8
0.6
0.2
0.1
0.8
0.7
0.4
0.3
0.1
0.9
0.9
0.6
0.3
0.0
0.0
1.0
0.9
0.5
0.4
0.1
0.0
1.0
0.9
0.4
0.5
0.1
0.0
1.5
1.1
0.3
0.7
0.4
0.0
1.1
0.7
0.3
0.3
0.4
0.0
1.1
1.1
1.2
1.2
1.2
1.2
1.3
1.3
1.3
1.3
1.2
1.2
1.4
1.4
1.3
1.3
1.2
1.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.0
1.0
1.0
1.0
1.1
1.1
1.1
1.1
0.6
0.6
0.3
0.3
0.1
0.1
0.1
0.1
0.1
0.1
0.7
0.8
1.0
1.6
1.3
1.2
1.7
2.0
1.9
0.0
0.0
0.0
0.5
0.7
0.8
0.8
0.9
1.2
0.5
0.7
0.8
0.8
0.9
1.2
1.1
1.1
-
1.2
1.2
-
1.4
1.4
-
1.5
1.5
-
1.3
1.3
-
2.1
2.1
-
3.2
1.8
1.5
3.6
0.9
2.7
3.7
1.0
2.8
4.2
4.2
4.2
4.2
4.2
4.4
2.1
2.3
1.9
4.2
4.2
-
4.2
4.2
-
4.2
4.2
-
4.2
4.2
-
4.2
4.2
-
4.4
4.4
-
2.1
2.1
-
2.3
2.3
-
1.9
1.9
-
19,132.1 22,014.0 24,459.0 27,636.3 32,235.1 37,536.6 41,643.9 46,822.3 48,156.2

16,121.7 16,760.7 17,892.2 19,125.9 20,438.4 21,719.1 23,185.2 24,615.5 25,073.7
6.7
6.8
7.0
7.2
7.4
7.6
7.8
8.0
8.2
3.6
3.9
4.3
4.6
4.8
5.1
5.3
5.5
5.8
0.3
0.1
0.1
0.3
0.1
0.0
0.4
0.1
0.1
0.5
0.3
0.2
0.7
0.2
0.2
0.3
0.1
0.1
0.4
0.2
0.1
0.4
0.2
0.1
0.5
0.3
0.2
0.0
0.1
0.0
0.0
0.0
0.0
0.1
0.0
0.6
0.0
0.1
0.0
0.0
0.0
0.0
0.2
0.1
0.8
0.0
0.1
0.0
0.0
0.0
0.0
0.1
0.1
0.9
0.0
0.3
0.0
0.1
0.0
0.0
0.1
0.1
1.5
0.1
0.3
0.0
0.0
0.0
0.0
0.1
0.6
2.2
0.1
0.2
0.0
0.0
0.0
0.0
0.1
0.0
0.9
0.2
0.2
0.0
0.0
0.1
0.0
0.1
0.0
1.4
0.4
0.3
0.0
0.0
0.1
0.0
0.1
0.0
1.8
0.4
0.3
0.0
0.1
0.1
0.0
0.1
0.0
2.0
0.7
0.8
1.0
1.6
1.3
1.2
1.7
2.0
1.9
explotacin de recursos naturales = Ingresos Fiscales Ajustados la BID-CIAT

Salud Pblicas
y Privadas+ de
obligatoria
contribucin
Impuestos
a la Propiedad
Impuestos
al Comercio
Exterior + Otros* + Recaudacin Subna
son poco materiales.
2000
2001
2002
2003
2004
2005
2006
21.1
20.0
21.2
20.4
23.1
26.6
29.1
18.7
17.2
18.9
17.5
19.6
22.9
25.2
14.6
12.9
14.3
13.1
15.3
18.9
21.7
13.5
1.5
11.9
1.6
13.2
1.5
12.1
1.4
14.3
1.6
17.9
2.4
20.7
2.3
1.9
0.3
0.3
1.6
1.5
1.1
0.5
0.0
0.0
0.0
-
1.7
0.2
0.2
1.5
1.5
1.0
0.5
0.0
0.0
0.0
-
1.8
0.3
0.3
1.5
1.5
1.1
0.5
0.0
0.0
0.0
-
1.8
0.2
0.2
1.6
1.6
1.0
0.5
0.0
-
2.1
0.2
0.2
1.9
1.9
1.4
0.5
0.0
-
5.7
0.2
0.2
5.5
2.4
1.9
0.4
0.1
3.0
9.0
0.2
0.2
8.8
2.8
2.1
0.6
0.0
6.0
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
6.9
5.1
6.9
5.2
7.2
5.5
7.4
5.6
7.7
5.7
7.8
5.9
7.7
5.9
2.3
2.8
1.8
-
2.4
2.9
1.6
-
2.5
3.0
1.7
-
2.8
2.8
1.8
-
2.6
3.1
2.0
-
2.5
3.4
1.9
-
2.7
3.2
1.7
-
3.7
1.0
0.5
0.6
2.6
0.0
2.9
0.5
0.4
0.1
2.4
0.0
2.8
0.5
0.4
0.1
2.3
0.0
2.2
0.4
0.3
0.1
1.7
0.0
2.1
0.6
0.4
0.2
1.5
0.0
2.6
0.5
0.3
0.3
2.0
0.0
2.5
0.8
0.5
0.3
1.6
0.0
0.5
0.5
0.8
0.8
0.5
0.5
1.2
1.2
1.0
1.0
1.0
1.0
0.9
0.9
0.9
0.9
1.0
1.0
1.0
1.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.3
0.3
0.1
0.1
0.3
0.3
1.2
1.2
0.2
0.2
0.2
0.2
1.7
2.5
1.3
1.9
1.8
2.7
2.5
1.1
1.0
1.2
1.0
1.0
1.0
0.9
1.1
1.0
1.2
1.0
1.0
1.0
0.9
4.1
1.6
2.5
4.4
1.7
2.7
4.5
1.8
2.7
4.4
1.6
2.7
4.3
1.6
2.7
4.0
1.5
2.5
3.6
1.2
2.4
2.4
2.7
2.4
2.9
3.5
3.7
3.9
2.4
2.3
0.1
2.7
2.6
0.1
2.4
2.3
0.1
2.9
2.8
0.1
3.5
3.4
0.1
3.7
3.5
0.2
3.9
3.4
0.4
51,928.5
26,286.5
8.4
6.2
53,790.3
27,341.2
8.6
6.6
56,682.3
28,451.5
8.8
7.2
61,904.4
29,807.1
9.0
7.7
69,626.1
31,865.8
9.2
7.9
77,023.8
34,544.3
9.4
8.1
91,747.8
37,314.1
9.6
8.0
0.4
0.1
0.1
0.6
0.1
0.1
0.6
0.1
0.2
0.5
0.1
0.2
0.5
0.1
0.3
0.6
0.2
0.3
0.7
0.2
0.2
0.4
0.2
0.0
0.1
0.1
0.0
0.0
0.0
1.5
0.4
0.1
0.0
0.1
0.1
0.0
0.0
0.0
1.6
0.3
0.2
0.0
0.1
0.0
0.0
0.0
0.0
1.5
0.2
0.3
0.0
0.0
0.0
0.0
0.0
0.0
1.4
0.3
0.2
0.0
0.0
0.2
0.0
0.0
0.0
1.6
0.4
0.4
0.0
0.0
0.5
0.0
0.0
0.0
2.4
0.4
0.2
0.0
0.0
0.5
0.0
0.0
0.0
2.3
1.7
2.5
1.3
1.9
1.8
2.7
2.5
Recaudacin Subnacional Total +
2007
2008
2009
2010
2011
2012
2013
29.6
27.8
30.9
29.4
30.9
32.8
34.5
25.9
24.3
27.3
26.0
27.3
28.4
29.8
22.5
21.1
23.8
22.4
23.5
24.1
26.4
21.5
1.6
20.3
1.9
22.8
4.3
21.4
2.3
22.4
2.4
23.1
3.3
25.4
3.5
8.8
0.2
0.2
8.6
2.8
2.2
0.5
0.1
5.8
9.3
0.2
0.2
9.1
3.6
3.0
0.5
0.1
5.5
9.2
0.2
0.2
9.0
3.7
3.1
0.5
0.1
5.3
8.8
0.2
0.2
8.6
3.7
2.8
0.5
0.3
4.9
9.2
0.2
0.2
9.1
3.7
2.8
0.4
0.4
5.4
10.7
0.1
0.1
10.5
4.0
3.4
0.4
0.2
6.6
11.3
0.2
0.2
11.1
3.7
3.2
0.4
0.1
7.4
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
8.4
6.5
8.8
7.0
8.0
6.3
8.3
6.7
9.0
7.3
9.5
7.7
9.5
7.8
2.9
3.6
1.8
-
3.1
3.8
1.9
-
2.9
3.4
1.6
-
3.0
3.8
1.6
-
3.1
4.2
1.7
-
3.6
4.2
1.7
-
3.7
4.1
1.7
-
3.1
1.1
0.6
0.5
2.0
0.0
2.8
1.1
0.6
0.5
1.7
0.0
1.5
0.9
0.6
0.3
0.5
0.0
1.8
1.0
0.7
0.3
0.8
0.0
2.5
1.1
0.7
0.4
1.3
0.0
1.6
0.9
0.6
0.3
0.6
0.0
1.9
1.0
0.7
0.3
0.8
0.0
0.0
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.2
0.2
0.2
0.2
0.3
0.2
0.1
1.0
1.0
1.1
1.1
0.9
0.9
1.1
1.1
1.2
1.2
1.2
1.2
1.3
1.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.3
0.3
0.4
0.4
0.4
0.4
0.3
0.3
0.3
0.3
0.5
0.5
0.6
0.6
2.0
4.3
1.8
1.5
2.5
3.8
2.9
0.9
0.8
1.0
1.0
1.0
1.0
1.0
0.9
0.8
1.0
1.0
1.0
1.0
1.0
3.4
1.0
2.4
3.1
0.7
2.4
3.5
0.8
2.7
3.5
0.9
2.6
3.8
0.8
3.0
4.3
0.8
3.5
3.4
3.4
-
3.7
3.6
3.5
3.4
3.6
4.4
4.6
3.7
3.2
0.5
3.6
3.0
0.6
3.5
3.0
0.5
3.4
2.8
0.6
3.6
2.8
0.7
4.4
3.9
0.5
4.6
4.1
0.5
103,009.2
40,052.9
9.8
7.9
120,693.8
43,345.9
10.0
7.2
121,726.7
45,146.0
10.2
7.0
137,875.6
47,578.1
10.4
7.0
166,131.0
51,022.5
10.6
6.9
184,165.0
54,601.5
10.8
6.9
211,454
59,195.4
11.0
6.9
0.6
0.1
0.2
0.4
0.4
0.3
0.6
0.3
0.1
0.4
0.3
0.1
0.3
0.9
0.1
0.3
0.8
0.0
0.4
0.8
0.1
0.3
0.1
0.0
0.0
0.3
0.0
0.0
0.0
1.6
0.2
0.1
0.0
0.0
0.4
0.0
0.1
0.0
1.9
2.3
0.2
0.0
0.0
0.9
0.0
0.0
0.4
4.8
0.6
0.1
0.0
0.0
0.4
0.1
0.0
0.0
1.9
0.9
0.1
0.0
0.0
0.1
0.1
0.1
0.0
2.5
1.0
0.2
0.0
0.0
0.7
0.2
0.1
0.0
3.3
1.5
0.0
0.0
0.0
0.5
0.1
0.1
0.0
3.5
2.0
5.2
3.6
3.0
2.3
3.1
3.1
Brasil 1/
(En % PIB)
1990
1991
1992
1993
1994
1995
1996
1997
1998
28.8
25.2
25.0
25.8
33.6
26.7
26.2
26.7
27.4
28.8
25.2
25.0
25.8
33.6
26.7
26.2
26.7
27.4
23.7
20.9
20.6
20.6
28.1
21.4
20.6
21.3
21.9
Recaudacin neta de devoluciones (con FGTS, Sal. Educ. y Sistema S)

de los cuales FGTS, Sal. Educ. y Sistema S
14.2
n.d.
11.6
n.d.
12.1
n.d.
12.5
n.d.
19.4
2.0
13.0
2.0
12.2
2.0
12.8
2.0
13.6
2.2
Recaudacin neta de devoluciones (sin FGTS, Sal. Educ. y Sistema S)
14.2
11.6
12.1
12.5
17.4
11.0
10.2
10.8
11.4

1. Totales
2. Por tributo - recaudacin neta de devoluciones (sin FGTS, Sal. Educ. y Sistema S)
Imp. sobre la renta, utilidades y ganancias de capital 2/
Impuesto sobre la Renta Personal
- Personas fsicas
- No residentes
- Otros
- Personas jurdicas
CSLL 2/
5.7
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.5
4.2
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.3
4.9
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.7
4.6
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.8
6.7
3.7
2.3
0.3
1.2
3.0
1.7
1.3
4.9
2.8
1.8
0.2
0.7
2.2
1.3
0.8
4.8
2.5
1.6
0.1
0.7
2.3
1.5
0.8
4.7
2.5
1.6
0.2
0.7
2.2
1.4
0.8
5.5
3.4
1.8
0.2
1.4
2.1
1.3
0.8
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
ITR
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Impuestos generales sobre el consumo 3/

COFINS
PIS/PASEP
2.7
1.5
1.1
2.6
1.6
1.0
2.1
1.0
1.1
2.5
1.4
1.2
4.6
3.1
1.5
3.0
2.2
0.9
3.0
2.1
0.9
2.8
2.0
0.8
2.7
1.9
0.8
CIDE Combustibles
IPI 4/
- Cigarrillos
- Bebidas
- Automviles
- Vinculado a importaciones
- Otros
2.4
2.4
n.d.
n.d.
n.d.
n.d.
n.d.
2.1
2.1
n.d.
n.d.
n.d.
n.d.
n.d.
2.3
2.3
n.d.
n.d.
n.d.
n.d.
n.d.
2.4
2.4
n.d.
n.d.
n.d.
n.d.
n.d.
3.0
3.0
0.5
0.3
0.2
0.4
1.6
1.9
1.9
0.4
0.2
0.1
0.4
0.9
1.8
1.8
0.3
0.2
0.1
0.3
0.8
1.8
1.8
0.3
0.2
0.1
0.4
0.8
1.7
1.7
0.3
0.2
0.1
0.4
0.7

IOF
IPMF 5/
CPMF 5/
1.3
1.3
-
0.6
0.6
-
0.6
0.6
-
0.9
0.8
0.1
-
2.5
1.1
1.4
-
0.5
0.5
0.0
-
0.3
0.3
-
1.1
0.4
0.7
1.2
0.4
0.8

Impuestos sobre Importaciones
Impuestos sobre Exportaciones 5/
0.4
0.4
n.d.
0.4
0.4
n.d.
0.4
0.4
n.d.
0.4
0.4
n.d.
0.7
0.7
0.0
0.7
0.7
0.0
0.5
0.5
0.0
0.5
0.5
0.0
0.7
0.7
-
Otros
Otros 6/
1.7
1.7
1.7
1.7
1.8
1.8
1.6
1.6
0.2
0.2
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
n.d.
n.d.
n.d.
n.d.
0.2
0.2
0.3
0.3
0.4
9.5
9.2
8.5
8.1
8.7
8.5
8.4
8.6
8.2
3. Devoluciones
Devoluciones RFB
1. Totales
Recaudacin Estadual Total
8.5
7.9
7.3
6.9
7.7
7.2
7.2
7.2
6.9

IPVA
ITCD
0.1
0.1
n.d.
0.2
0.2
n.d.
0.1
0.1
n.d.
0.1
0.1
n.d.
0.2
0.2
0.0
0.4
0.3
0.0
0.4
0.4
0.0
0.5
0.5
0.0
0.5
0.5
0.0

ICMS 7/
7.2
7.2
6.8
6.8
6.4
6.4
6.0
6.0
7.4
7.4
6.7
6.7
6.6
6.6
6.3
6.3
6.2
6.2
Otros
Otros
1.2
1.2
1.0
1.0
0.7
0.7
0.7
0.7
0.1
0.1
0.2
0.2
0.2
0.2
0.4
0.4
0.2
0.2
1.0
1.4
1.2
1.2
1.0
1.2
1.3
1.3
1.4

IPTU
ITBI
0.2
0.2
n.d.
0.4
0.4
n.d.
0.2
0.2
n.d.
0.1
0.1
n.d.
0.3
0.2
0.1
0.5
0.4
0.1
0.5
0.4
0.1
0.5
0.4
0.1
0.5
0.4
0.1

ISS 7/
0.4
0.4
0.4
0.4
0.4
0.4
0.3
0.3
0.4
0.4
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
Otros
Otros
0.4
0.4
0.6
0.6
0.6
0.6
0.7
0.7
0.2
0.2
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
2. Por tributo
II.b. Municipios
1. Totales
Recaudacin Municipal Total
2. Por tributo
Contrib. para la Prevencin Social
Contrib. Seguridad Social de Servidores Pblicos (CPSS) 8/
Contrib. Rgimen Propio de Prevencin Estadual
Contrib. Rgimen Propio de Prevencin Municipal
Contribucin para FGTS
5.1
n.d.
n.d.
n.d.
n.d.
n.d.
4.4
n.d.
n.d.
n.d.
n.d.
n.d.
4.4
n.d.
n.d.
n.d.
n.d.
n.d.
5.2
n.d.
n.d.
n.d.
n.d.
n.d.
6.9
5.0
0.2
0.3
0.1
1.4
6.7
4.6
0.3
0.4
0.1
1.4
6.9
4.8
0.3
0.4
0.1
1.4
6.8
4.7
0.3
0.4
0.0
1.4
7.2
4.8
0.3
0.4
0.1
1.7
0.0
n.d.
n.d.
0.0
n.d.
n.d.
0.0
n.d.
n.d.
0.0
n.d.
n.d.
0.6
0.4
0.3
0.6
0.3
0.3
0.6
0.3
0.3
0.6
0.3
0.3
0.5
0.3
0.2
IV. Ingresos No Tributarios

Ingresos No Tributarios
Salario Educativo
Contribuciones para Sistema S
Fuente: RFB, CONFAZ

1/ El Simples se asigna a la recaudacin de los impuestos o contribuciones de los niveles de gobierno correspondientes.
2/ Incluye tanto el rgimen sobre el lucro real como el rgimen sobre lucro presumido.
3/ El COFINS y el PIS/PASEP se registran como impuestos generales sobre el consumo (equivalentes al IVA) a pesar de que en algunos casos pueden tomar la forma de impuestos selec
4/ El IPI se registra como impuesto selectivo a pesar que en algunos casos puede tomar la forma de un impuesto general sobre el consumo.
5/ Derogado.
6/ No incluye conceptos no recaudados por la RFB.
7/ El ICMS y el ISS se registran como impuestos generales sobre el consumo, equivalentes al IVA.
8/ Desde agosto 2010, la RFB lo recauda.
PIB nominal en Millones de Reales

Tipo de cambio (R$/US$)
12
789,162
146.6
0.00
60
823,836
149.1
0.00
641
838,682
151.5
0.00
14,096
898,702
154.0
0.04
349,205
966,791
156.4
0.66
705,641
1,030,558
158.9
0.92
843,966
1,071,928
161.3
1.01
939,147
1,127,068
163.8
1.08
Notas metodolgicas
Cargas Fiscales Ajustadas la BID-CIAT = ingresos tributarios + ingresos por la explotacin de recursos naturales = Ingresos Fiscales Ajustados la BID-CIAT
Cargas Tributarias = Ingresos Impositivos + Contribuciones a la Seguridad Social, que incluye Pensiones y Salud Pblicas y Privadas de obligatoria contribucin
979,276
1,139,699
166.3
1.16
Ingresos Impositivos = Impuesto a la renta + Impuestos Generales al Consumo + Impuestos Selectivos + Impuestos a la Propiedad + Impuestos al Comercio Exterior + Otros* + Recauda
ingresos del Gobierno General*
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
28.3
29.7
30.5
31.9
31.1
31.8
33.3
33.8
34.4
34.6
33.2
33.6
35.6
35.7
28.3
29.7
30.5
31.9
31.1
31.8
33.3
33.8
34.4
34.6
33.2
33.6
35.6
35.7
23.1
24.2
25.1
26.2
25.5
25.9
27.1
27.0
27.4
27.5
25.9
26.4
28.0
27.8
14.8
2.2
15.3
2.0
15.8
2.1
17.0
2.1
16.2
2.0
16.5
2.0
17.5
2.1
17.2
2.2
17.8
2.2
17.6
2.2
16.0
2.3
16.4
2.3
17.6
2.4
17.3
2.6
12.6
13.3
13.7
14.9
14.2
14.4
15.4
15.1
15.7
15.4
13.7
14.1
15.2
14.7
5.5
3.5
1.7
0.3
1.5
2.0
1.3
0.7
5.6
3.3
1.9
0.3
1.1
2.3
1.5
0.8
5.7
3.7
2.0
0.3
1.4
2.0
1.3
0.7
6.7
3.5
1.8
0.4
1.3
3.2
2.3
0.9
6.5
3.5
1.9
0.3
1.3
3.0
2.0
1.0
6.3
3.3
1.9
0.3
1.1
3.0
2.0
1.0
7.0
3.4
2.0
0.3
1.1
3.6
2.4
1.2
6.9
3.4
2.0
0.3
1.1
3.5
2.4
1.2
7.3
3.4
2.1
0.3
1.0
3.9
2.6
1.3
7.8
3.5
2.2
0.3
1.0
4.2
2.8
1.5
6.9
3.4
2.1
0.3
1.0
3.5
2.2
1.4
6.7
3.2
2.0
0.3
0.8
3.6
2.4
1.2
7.4
3.5
2.2
0.3
1.0
3.9
2.5
1.4
7.3
3.5
2.3
0.3
0.9
3.8
2.5
1.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
3.9
3.0
0.9
4.2
3.4
0.9
4.4
3.6
0.9
4.4
3.5
0.9
4.5
3.5
1.0
4.9
3.9
1.0
5.1
4.1
1.0
4.9
3.8
1.0
4.9
3.9
1.0
5.0
4.0
1.0
4.6
3.6
1.0
4.8
3.7
1.1
4.8
3.8
1.0
5.0
4.0
1.0
1.5
1.5
0.2
0.2
0.1
0.4
0.6
1.6
1.6
0.2
0.2
0.2
0.4
0.7
1.5
1.5
0.2
0.2
0.2
0.4
0.6
1.8
0.5
1.3
0.1
0.1
0.2
0.3
0.6
1.6
0.4
1.2
0.1
0.1
0.1
0.3
0.5
1.6
0.4
1.2
0.1
0.1
0.2
0.3
0.5
1.6
0.4
1.2
0.1
0.1
0.2
0.2
0.6
1.5
0.3
1.2
0.1
0.1
0.2
0.3
0.5
1.6
0.3
1.3
0.1
0.1
0.2
0.3
0.6
1.5
0.2
1.3
0.1
0.1
0.2
0.3
0.6
1.1
0.1
0.9
0.1
0.1
0.1
0.3
0.5
1.3
0.2
1.1
0.1
0.1
0.2
0.3
0.4
1.3
0.2
1.1
0.1
0.1
0.2
0.3
0.5
1.1
0.1
1.0
0.1
0.1
0.1
0.4
0.4
1.2
0.5
0.7
1.5
0.3
1.2
1.6
0.3
1.3
1.7
0.3
1.4
1.6
0.3
1.4
1.6
0.3
1.4
1.6
0.3
1.4
1.6
0.3
1.4
1.7
0.3
1.4
0.7
0.7
0.0
0.6
0.6
0.0
0.7
0.7
0.0
0.8
0.8
0.0
0.7
0.7
0.0
0.7
0.7
-
0.7
0.7
-
0.7
0.7
-
0.5
0.5
-
0.5
0.5
-
0.5
0.5
-
0.4
0.4
-
0.4
0.4
-
0.5
0.5
-
0.6
0.6
-
0.5
0.5
-
0.6
0.6
-
0.6
0.6
-
0.7
0.7
-
0.1
0.1
0.2
0.2
0.3
0.3
0.3
0.3
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.3
0.3
0.2
0.2
0.4
0.4
0.4
0.4
0.5
0.5
0.3
0.3
0.4
0.6
0.5
0.6
0.7
0.7
0.6
0.6
0.5
0.4
0.5
0.4
0.4
0.4
8.3
8.9
9.2
9.3
9.2
9.4
9.6
9.7
9.6
9.9
9.9
10.0
10.4
10.5
7.0
7.6
7.9
7.8
7.8
7.9
8.1
8.1
8.0
8.3
8.2
8.3
8.6
8.5
0.4
0.4
0.0
0.5
0.4
0.0
0.5
0.5
0.0
0.5
0.5
0.0
0.5
0.5
0.1
0.5
0.5
0.0
0.5
0.5
0.0
0.6
0.5
0.0
0.6
0.6
0.0
0.6
0.6
0.0
0.7
0.6
0.1
0.6
0.6
0.1
0.7
0.6
0.1
0.7
0.6
0.1
6.4
6.4
7.0
7.0
7.2
7.2
7.1
7.1
7.0
7.0
7.1
7.1
7.2
7.2
7.3
7.3
7.1
7.1
7.3
7.3
7.1
7.1
7.2
7.2
7.4
7.4
7.4
7.4
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.5
0.5
0.5
0.5
0.5
0.5
0.4
0.4
1.3
1.3
1.3
1.4
1.5
1.5
1.5
1.6
1.6
1.6
1.7
1.7
1.8
1.9
0.5
0.4
0.1
0.5
0.4
0.1
0.5
0.4
0.1
0.6
0.5
0.1
0.6
0.5
0.1
0.6
0.5
0.1
0.6
0.5
0.1
0.6
0.5
0.1
0.6
0.5
0.1
0.6
0.4
0.1
0.6
0.5
0.1
0.6
0.5
0.2
0.6
0.5
0.2
0.7
0.5
0.2
0.6
0.6
0.5
0.5
0.5
0.5
0.6
0.6
0.6
0.6
0.6
0.6
0.7
0.7
0.8
0.8
0.8
0.8
0.8
0.8
0.8
0.8
0.9
0.9
0.9
0.9
1.0
1.0
0.3
0.3
0.3
0.3
0.3
0.3
0.2
0.2
0.2
0.2
0.3
0.3
0.3
0.3
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
6.8
4.5
0.3
0.4
0.1
1.6
7.1
4.7
0.3
0.4
0.1
1.6
7.1
4.7
0.3
0.4
0.1
1.6
7.3
4.8
0.3
0.5
0.1
1.6
7.2
4.7
0.3
0.5
0.1
1.6
7.4
4.8
0.4
0.6
0.1
1.5
7.9
5.0
0.5
0.6
0.1
1.6
8.4
5.6
0.5
0.5
0.1
1.7
8.6
5.8
0.5
0.5
0.1
1.6
8.7
6.0
0.5
0.4
0.1
1.7
9.0
6.2
0.6
0.4
0.1
1.8
8.9
6.2
0.6
0.4
0.1
1.7
9.4
6.6
0.5
0.3
0.1
1.8
9.9
6.9
0.5
0.4
0.2
1.9
0.5
0.2
0.3
0.5
0.2
0.2
0.5
0.2
0.2
0.5
0.2
0.2
0.5
0.2
0.2
0.5
0.2
0.2
0.5
0.3
0.2
0.5
0.3
0.2
0.5
0.3
0.2
0.5
0.3
0.3
0.6
0.3
0.3
0.6
0.3
0.3
0.6
0.3
0.3
0.6
0.3
0.3
1,179,482
1,236,303
173.4
1.83
1,302,136
1,281,242
175.9
2.35
1,477,822
1,335,490
178.3
2.92
1,699,948
1,377,810
180.6
3.08
1,941,498
1,494,695
182.9
2.93
2,147,239
1,584,604
185.2
2.43
2,369,484
1,697,911
187.3
2.18
2,661,344
1,849,222
189.5
1.95
3,032,203
1,982,796
191.5
1.83
3,239,404
1,991,505
193.5
2.00
3,770,085
2,167,463
195.5
1.76
4,143,013
2,270,422
197.4
1.67
4,402,537
2,333,934
199.2
1.95
s selectivos.
1,065,000
1,158,937
168.8
1.81
Recaudacin Subnacional Total + Otros
2013
35.8
35.8
28.0
17.5
2.7
14.9
7.4
3.4
2.2
0.4
0.9
4.0
2.6
1.4
0.0
0.0
5.2
4.2
1.1
1.0
0.0
1.0
0.1
0.1
0.1
0.3
0.4
0.6
0.6
0.0
0.8
0.8
0.4
0.4
0.5
10.4
8.5
0.7
0.6
0.1
7.4
7.4
0.4
0.4
1.9
0.7
0.5
0.2
1.0
1.0
0.2
0.2
9.9
6.9
0.5
0.3
0.2
2.0
0.7
0.3
0.3
4,844,815
2,423,306
201.0
2.16
Chile
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
26.8
25.1
25.4
25.1
24.1
25.0
24.6
24.5
23.9
23.1
23.8
23.8
23.5
22.9
24.2
25.7
27.4
28.2
28.7
22.4
25.1
27.1
25.8
25.2
23.4
23.4
24.1
24.4
23.4
23.6
24.2
23.6
23.5
22.7
23.2
23.3
23.2
22.6
22.7
24.3
25.4
26.2
25.6
21.5
23.6
25.8
25.3
24.4
17.6
17.9
18.3
18.4
17.6
17.8
18.4
17.8
17.5
16.8
17.4
17.5
17.6
17.3
17.6
19.2
20.7
21.4
20.3
15.9
18.2
20.4
19.6
18.5
Recaudacin neta de devoluciones (Total)

de los cuales Ingresos Tributarios Extrapresupuestarios
16.5
0.0
16.7
0.0
17.1
0.0
17.1
0.1
16.4
0.0
16.6
0.0
17.1
0.0
16.5
0.0
16.1
0.1
15.2
0.1
15.9
0.0
16.0
0.0
16.1
0.0
15.8
0.0
16.3
0.0
17.9
0.0
19.5
0.0
20.2
0.0
19.0
0.0
14.5
0.0
16.9
0.0
19.0
0.0
18.2
0.0
17.1
0.0
Recaudacin neta de devoluciones (Presupuestaria)
16.5
16.7
17.1
17.0
16.4
16.6
17.1
16.5
15.9
15.2
15.9
16.0
16.1
15.8
16.3
17.9
19.5
20.2
19.0
14.5
16.9
19.0
18.2
17.1

Impuesto sobre la Renta Personal /1
de los cuales corresponden a CODELCO
Impuesto Especfico a la Actividad Minera
4.5
2.0
2.6
2.0
-
4.7
2.0
2.7
0.8
-
4.7
2.1
2.6
0.8
-
4.1
2.1
2.0
0.2
-
4.3
2.1
2.2
0.6
-
4.6
1.9
2.7
1.1
-
4.7
1.9
2.7
0.8
-
4.6
2.2
2.4
0.5
-
4.1
2.3
1.8
0.1
-
3.6
2.4
1.2
0.0
-
4.4
2.6
1.8
0.2
-
4.5
2.5
2.0
0.0
-
4.6
2.3
2.2
0.1
-
4.7
2.2
2.5
0.4
-
5.6
2.2
3.4
1.2
-
7.4
2.6
4.8
1.6
-
10.0
3.3
6.7
3.4
-
10.3
3.7
6.6
2.3
0.4
8.3
3.5
4.9
1.4
0.3
5.3
3.2
2.1
0.6
0.3
7.4
3.0
4.4
1.1
0.2
9.0
2.9
6.1
1.6
0.3
8.0
2.8
5.1
0.6
0.3
6.9
2.6
4.4
0.3
0.2

IVA 2/
7.0
7.0
7.3
7.3
7.9
7.9
8.1
8.1
7.7
7.7
7.5
7.5
7.8
7.8
7.9
7.9
7.8
7.8
7.6
7.6
7.9
7.9
7.8
7.8
7.9
7.9
8.0
8.0
7.9
7.9
7.8
7.8
7.0
7.0
7.5
7.5
8.4
8.4
7.3
7.3
7.6
7.6
7.9
7.9
8.1
8.1
8.1
8.1
- Tabacos, Cigarros y Cigarrillos
- Combustibles
1.9
0.7
1.3
1.9
0.6
1.3
1.8
0.6
1.2
1.8
0.6
1.2
1.7
0.5
1.1
1.7
0.5
1.2
1.8
0.5
1.3
1.7
0.5
1.1
1.7
0.6
1.2
1.9
0.6
1.2
1.9
0.7
1.3
2.0
0.7
1.3
2.0
0.7
1.3
1.9
0.6
1.2
1.6
0.6
1.1
1.6
0.6
1.1
1.4
0.5
0.9
1.4
0.5
0.9
1.2
0.5
0.7
1.3
0.6
0.7
1.4
0.6
0.8
1.4
0.6
0.8
1.5
0.6
0.9
1.4
0.6
0.9

Aranceles
2.4
2.4
2.2
2.2
2.1
2.1
2.1
2.1
1.8
1.8
1.9
1.9
1.9
1.9
1.7
1.7
1.6
1.6
1.4
1.4
1.3
1.3
1.1
1.1
0.9
0.9
0.6
0.6
0.4
0.4
0.4
0.4
0.4
0.4
0.3
0.3
0.3
0.3
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
Otros
Impuesto a los Actos Jurdicos (de timbres y estampillas)
Otros 3/
0.6
0.5
0.1
0.5
0.4
0.1
0.6
0.5
0.1
0.9
0.6
0.3
0.9
0.6
0.3
0.9
0.5
0.4
0.9
0.6
0.3
0.6
0.7
-0.1
0.6
0.6
0.0
0.7
0.6
0.0
0.5
0.6
-0.1
0.7
0.7
0.0
0.7
0.7
0.0
0.7
0.7
0.0
0.7
0.7
0.0
0.7
0.7
0.0
0.7
0.6
0.1
0.6
0.5
0.1
0.7
0.5
0.1
0.4
0.1
0.3
0.3
0.2
0.1
0.4
0.2
0.2
0.5
0.3
0.2
0.3
0.2
0.1
1.1
1.2
1.2
1.3
1.2
1.2
1.3
1.4
1.4
1.5
1.5
1.5
1.5
1.5
1.3
1.3
1.2
1.2
1.3
1.4
1.3
1.4
1.4
1.4
1.1
1.2
1.2
1.3
1.2
1.2
1.3
1.4
1.4
1.5
1.5
1.5
1.5
1.5
1.3
1.3
1.2
1.2
1.3
1.4
1.3
1.4
1.4
1.4
5.8
1.7
n.d.
5.5
1.5
n.d.
5.8
1.5
n.d.
6.0
1.4
n.d.
5.8
1.3
n.d.
5.7
1.2
n.d.
5.8
1.3
n.d.
5.8
1.3
n.d.
6.0
1.3
n.d.
6.0
1.4
n.d.
5.8
1.4
n.d.
5.8
1.4
n.d.
5.6
1.4
n.d.
0.4
5.3
1.4
0.3
0.4
5.1
1.4
0.9
0.4
5.1
1.4
0.9
0.4
4.7
1.3
0.9
0.3
4.8
1.3
0.9
0.3
5.2
1.4
1.0
0.3
5.4
1.3
1.0
0.3
0.1
5.5
1.3
1.0
0.2
0.0
5.7
1.4
1.1
0.2
0.0
5.9
1.4
1.1
0.3
0.0
1.2
2.9
1.3
2.8
1.3
2.9
1.4
3.1
1.4
3.1
1.4
3.1
1.3
3.2
1.3
3.3
1.4
3.3
1.3
3.3
1.2
3.2
1.2
3.2
1.1
3.1
1.0
2.9
1.0
2.8
0.9
2.8
0.1
0.8
2.6
0.1
0.8
2.7
0.1
0.9
2.9
5.6
1.4
1.1
0.3
0.0
0.0
0.9
3.2
0.9
3.1
0.9
3.2
0.9
3.3
1.0
3.5
3.4
1.7
1.3
0.7
0.7
1.4
0.5
0.9
0.3
0.4
0.7
0.5
0.3
0.3
1.4
1.4
2.0
2.0
3.1
0.9
1.5
1.3
0.5
0.8
Transferencias al Gobierno Central por CODELCO

- Dividendos
- Ley de FF.AA.
3.4
2.3
1.1
1.7
1.0
0.7
1.3
0.7
0.5
0.7
0.3
0.4
0.7
0.4
0.4
1.4
0.9
0.5
0.5
0.1
0.4
0.9
0.5
0.3
0.3
0.1
0.3
0.4
0.0
0.3
0.7
0.3
0.4
0.5
0.1
0.4
0.3
0.0
0.3
0.3
0.1
0.3
1.4
0.9
0.5
1.4
0.8
0.6
2.0
1.2
0.8
2.0
1.2
0.7
3.1
2.2
0.9
0.9
0.4
0.5
1.5
0.9
0.5
1.3
0.6
0.7
0.5
0.0
0.5
0.8
0.3
0.5
4.2
2.9
1.4
4.1
2.8
1.4
4.4
2.9
1.5
4.6
3.0
1.6
4.7
2.9
1.8
4.7
2.9
1.8
4.7
3.1
1.6
4.8
3.2
1.6
5.0
3.3
1.7
5.0
3.3
1.7
4.9
3.4
1.5
4.8
3.3
1.5
4.9
3.5
1.4
6.3
4.3
2.0
6.8
4.3
2.4
5.3
3.8
1.5
5.5
4.0
1.5
5.9
4.2
1.7
4.1
28,309,220
112,699.3
14.4
396.8
32,049,653
123,199.1
14.6
412.3
35,593,645
133,585.7
14.8
419.3
37,542,890
139,446.3
15.0
460.3
38,306,647
140,435.3
15.2
508.8
42,094,989
150,045.6
15.4
539.6
45,287,945
158,610.4
15.6
634.9
48,328,915
164,543.3
15.7
688.9
52,643,474
173,516.9
15.8
691.4
60,546,525
190,102.4
16.0
609.5
68,882,768
206,688.8
16.2
559.8
82,018,171
225,450.8
16.3
530.3
90,428,771
243,484.5
16.5
522.5
93,847,932
256,097.4
16.7
522.5
96,443,761
255,730.3
16.9
560.9
111,007,886
273,543.9
17.1
510.2
121,492,697
294,901.4
17.3
483.7
130,526,894
316,407.0
17.4
486.5
137,188,759
334,760.2
17.632
495.3

1. Totales
2. Por tributo - recaudacin neta de devoluciones (Presupuestaria)

Recaudacin Subnacional Total
Recaudacin Estadual Total
II.b. Municipios
1. Totales
Recaudacin Municipal Total
Imposiciones previsionales 4/
de los cuales Aporte de los Trabajadores al Fondo Nacional de Sa
- de los cuales DIPRECA-CAPREDENA-IPS 5/
- de los cuales Instituto de Seguridad Laboral (ISL)
- de los cuales Ley de Accidentes de Trabajo 16744
ISAPRES (Sistema de Salud Privado Obligatorio) 6/
AFPs (Pensiones Privadas) 7/
Fuente: DIPRES, COCHILCO, SAFP, SUPERSALUD

Elaboracin: BID- CIAT
1/ Incluye Impuesto de Segunda Categora, el global complementario y el im
2/ Incluye tasas especiales sobre licores, pisco, vinos, bebidas analcohlicas
3/ Incluye Impuesto a las Herencias, Asignaciones y Donaciones, Patentes d
4/ Corresponde al Gobierno Central. Incluye aportes de seguridad social del
5/ DIPRECA: Direccin Previsin del Carabineros; CAPREDENA: Caja de Previsin de la Defensa Nacional; IPS: Instituto de Previsin Social
6/ Slo considera las aportaciones obligatorias de los trabajadores.
7/ Hasta 2000 se usan los Boletnes de la SAFP. Desde 2001 se usan las cotizaciones obligatorias de los Estados Financieros de los Fondos de Pensiones.
AFP JORRAT
Memo items:
Devoluciones
5.3
4.4
4.0
4.2
4.1
de las cuales son devoluciones de IVA
3.7
3.3
2.8
2.9
2.7
de las cuales son devoluciones de Impuesto a la Renta
1.5
1.1
1.3
1.3
1.4
PIB (en millones de pesos chilenos)

Tipo de cambio (Ch$/US$)
9,245,500
66,072.4
13.2
304.9
12,720,010
73,695.2
13.4
349.2
16,123,190
84,577.9
13.7
362.6
19,276,480
92,588.2
13.9
404.2
23,714,700
99,917.1
14.2
420.2
Notas metodolgicas
Ingresos Impositivos = Impuesto a la renta + Impuestos Generales al Consumo + Impuestos Selectivos + Impuestos a la Propiedad + Impuestos al Comercio Exterior + Otros* + Recaudacin Subnacional Total + Otros ingresos del
Gobierno General*
521729
0.861699336
Colombia
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
14.1
15.1
16.0
16.4
16.8
16.8
17.4
18.1
17.7
18.6
16.2
18.0
18.6
19.2
19.6
20.5
21.9
22.6
22.6
23.3
21.7
22.4
23.6
24.1
13.7
14.7
15.3
15.6
16.1
15.8
16.3
17.1
17.0
17.8
14.9
16.8
17.5
17.9
18.6
19.3
20.4
20.6
20.5
20.7
19.9
20.1
20.8
21.0
9.7
10.7
11.3
11.6
12.1
11.8
12.3
13.1
13.0
13.3
11.6
13.2
13.4
14.1
14.5
15.2
16.2
16.2
16.1
15.9
15.2
16.3
17.1
17.2
7.8
8.9
9.4
9.7
10.0
9.7
10.1
10.8
10.6
10.6
9.4
11.0
11.0
11.5
11.9
12.4
13.4
13.4
13.4
12.9
12.3
13.5
14.3
14.3
3.2
0.4
2.8
-
4.2
0.5
3.7
-
4.4
0.5
3.9
-
4.5
0.5
4.0
-
4.2
0.4
3.8
-
4.0
0.5
3.5
-
3.8
0.5
3.4
-
4.2
0.4
3.8
-
4.3
0.6
3.8
-
4.1
0.6
3.4
-
3.4
0.3
3.1
-
4.3
0.3
4.0
-
4.1
0.3
3.8
-
4.3
0.3
4.0
-
4.9
0.4
4.6
-
5.1
0.4
4.7
-
5.5
0.4
5.1
-
5.6
0.4
5.2
-
5.1
0.3
4.8
-
5.6
0.3
5.3
-
4.8
0.4
4.4
-
5.4
0.4
5.0
-
6.6
0.3
6.3
-
6.8
0.3
6.4
0.4
0.5
0.5
0.0
0.5
0.5
0.0
0.1
0.1
0.0
0.0
0.1
0.1
0.0
0.0
0.1
0.1
0.0
0.0
0.3
0.3
0.0
0.0
0.7
0.7
0.0
0.0
0.4
0.4
0.0
0.0
0.4
0.4
0.0
0.0
0.7
0.7
0.0
0.0
0.6
0.7
0.0
0.0
0.6
0.6
0.0
0.0

IVA bruto
- IVA Interno
- IVA Externo
Devoluciones
2.4
2.6
1.7
0.9
0.2
2.8
2.9
2.0
0.9
0.1
3.2
3.4
2.3
1.2
0.2
3.3
4.3
2.6
1.7
1.1
4.1
4.4
2.7
1.7
0.3
4.1
4.3
2.6
1.7
0.3
4.7
5.0
3.4
1.6
0.3
4.8
5.0
3.3
1.7
0.2
4.6
4.9
3.2
1.7
0.4
4.4
4.7
3.3
1.4
0.3
4.1
4.1
2.8
1.3
0.0
4.4
4.6
3.2
1.4
0.2
4.3
4.7
3.2
1.4
0.3
4.8
5.2
3.6
1.6
0.4
4.9
5.3
3.6
1.7
0.4
5.1
5.4
3.6
1.8
0.3
5.6
5.9
3.7
2.2
0.3
5.4
6.1
4.0
2.1
0.6
5.6
6.0
3.9
2.0
0.3
5.1
5.6
3.9
1.7
0.4
5.3
5.8
4.0
1.8
0.5
5.7
6.1
4.1
2.0
0.4
5.5
5.9
4.0
2.0
0.5
4.9
5.3
3.6
1.7
0.4
Impuesto global a la Gasolina y ACPM 3/
Impuesto al Consumo
0.6
0.6
-
0.6
0.6
-
0.7
0.7
-
0.6
0.6
-
0.6
0.6
-
0.6
0.6
-
0.6
0.6
-
0.5
0.5
-
0.5
0.5
-
0.5
0.5
-
0.4
0.4
-
0.5
0.5
-
0.4
0.4
-
0.4
0.4
-
0.3
0.3
-
0.3
0.3
-
0.3
0.3
-
0.3
0.3
-
0.3
0.3
-
0.3
0.3
-
0.3
0.3
-
0.3
0.3
-
0.3
0.3
-
0.6
0.4
0.2
1. Totales
Recaudacin neta de devoluciones del Gobierno Central
Imp. sobre la renta, utilidades y ganancias de capital 1/
Impuesto a la Renta de Personas
Impuesto a la Renta de Empresas
- de los cuales Impuesto Sobre la Renta para la Equidad (CREE)
Impuesto al Patrimonio
Impuesto para preservar la Seguridad Democrtica 2/
Devoluciones

Gravamen a los Movimientos Financieros (GMF)
0.6
0.6
0.5
0.5
0.6
0.6
0.6
0.6
0.6
0.6
0.7
0.7
0.7
0.7
0.7
0.7
0.7
0.7
0.7
0.7
0.6
0.6
0.6
0.6
0.8
0.8
0.8
0.8
0.8
0.8

1.3
1.3
1.0
1.0
0.9
0.9
1.0
1.0
1.1
1.1
1.0
1.0
0.9
0.9
1.0
1.0
1.2
1.2
0.9
0.9
0.8
0.8
1.0
1.0
0.8
0.8
0.8
0.8
0.7
0.7
0.8
0.8
0.9
0.9
1.0
1.0
0.9
0.9
0.8
0.8
0.9
0.9
0.7
0.7
0.5
0.5
0.6
0.6
Otros
Timbre Nacional
Otros
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.0
0.0
-
0.1
0.1
0.0
0.2
0.2
0.0
0.2
0.1
0.0
0.3
0.2
0.1
0.2
0.2
0.0
0.2
0.2
0.0
0.2
0.2
0.0
0.2
0.2
0.0
0.2
0.2
0.0
0.2
0.2
0.0
0.2
0.2
0.0
0.2
0.2
0.0
0.2
0.2
0.0
0.2
0.2
0.0
0.2
0.2
0.0
0.1
0.1
0.0
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
-0.2
-0.2
-0.2
-0.2
-0.1
-0.1
-0.3
-0.3
0.1
0.1
0.2
0.2
0.2
0.2
0.0
0.0
0.2
0.2
0.0
0.0
0.0
0.0
0.0
0.0
-0.1
-0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.9
1.8
1.9
1.9
2.1
2.2
2.2
2.3
2.5
2.7
2.1
2.2
2.4
2.6
2.6
2.8
2.8
2.8
2.7
3.0
2.9
2.8
2.8
2.9
1.0
0.9
0.9
0.9
0.8
0.8
0.8
0.8
0.8
0.9
0.8
0.8
0.9
0.9
0.9
1.0
0.9
0.9
0.9
0.9
0.9
0.8
0.8
0.8

Impuesto a los vehculos automotores
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
Impuesto al consumo de cerveza
Impuesto al consumo de licores
Impuesto al consumo de cigarrillos y tabaco
Sobretasa a la Gasolina y ACPM
0.8
0.3
0.3
0.2
n.d.
0.8
0.3
0.3
0.2
n.d.
0.8
0.3
0.4
0.1
n.d.
0.7
0.2
0.4
0.1
n.d.
0.7
0.3
0.3
0.1
n.d.
0.7
0.3
0.3
0.1
n.d.
0.7
0.3
0.3
0.1
n.d.
0.6
0.3
0.3
0.1
n.d.
0.7
0.3
0.3
0.1
n.d.
0.7
0.3
0.3
0.1
n.d.
0.6
0.2
0.2
0.1
0.1
0.6
0.2
0.2
0.1
0.1
0.7
0.2
0.3
0.1
0.1
0.6
0.2
0.2
0.1
0.1
0.6
0.3
0.2
0.1
0.1
0.7
0.3
0.2
0.1
0.1
0.6
0.3
0.2
0.1
0.1
0.6
0.3
0.2
0.1
0.1
0.6
0.3
0.2
0.1
0.1
0.6
0.3
0.2
0.1
0.1
0.6
0.3
0.2
0.1
0.1
0.5
0.2
0.2
0.1
0.0
0.5
0.2
0.2
0.1
0.0
0.5
0.2
0.1
0.1
0.0
Otros
Registro y Anotacin
Otros
0.0
0.0
n.d.
0.0
0.0
n.d.
0.0
0.0
n.d.
0.0
0.0
n.d.
0.1
0.1
n.d.
0.0
0.0
n.d.
0.1
0.1
n.d.
0.1
0.1
n.d.
0.1
0.1
n.d.
0.1
0.1
n.d.
0.1
0.1
0.0
0.1
0.1
0.0
0.1
0.1
0.1
0.2
0.1
0.1
0.2
0.1
0.1
0.2
0.1
0.1
0.2
0.1
0.1
0.2
0.1
0.1
0.2
0.1
0.1
0.3
0.1
0.2
0.3
0.1
0.2
0.3
0.1
0.1
0.2
0.1
0.1
0.3
0.1
0.1
0.9
0.9
1.0
1.1
1.3
1.3
1.4
1.5
1.7
1.8
1.4
1.5
1.5
1.6
1.7
1.8
1.9
1.9
1.9
2.1
2.0
2.0
2.0
2.1

Impuesto predial
0.2
0.2
0.3
0.3
0.3
0.3
0.3
0.3
0.4
0.4
0.5
0.5
0.5
0.5
0.5
0.5
0.6
0.6
0.6
0.6
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.6
0.6
0.6
0.6
0.6
0.6
0.5
0.5
0.5
0.5
0.6
0.6
0.6
0.6
0.6
0.6
0.6
0.6
0.7
0.7

Impuesto Industria y Comercio
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.6
0.6
0.6
0.6
0.6
0.6
0.7
0.7
0.7
0.7
0.7
0.7
0.5
0.5
0.6
0.6
0.6
0.6
0.7
0.7
0.7
0.7
0.7
0.7
0.8
0.8
0.8
0.8
0.8
0.8
0.8
0.8
0.8
0.8
0.8
0.8
0.9
0.9
0.9
0.9
Sobretasa a la Gasolina y ACPM
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.2
0.2
0.2
0.2
0.2
0.2
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
Otros
Otros Municipales
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.1
0.1
0.2
0.2
0.2
0.2
0.1
0.1
0.2
0.2
0.2
0.2
0.3
0.3
0.3
0.3
0.3
0.3
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4

Contribuciones Sociales Publicas y Privadas
Seguridad Social Pblica
- Salud
- Pensiones y cesantas
- Riesgos profesionales
AFPs
4.0
4.0
n.d.
n.d.
n.d.
-
4.0
4.0
n.d.
n.d.
n.d.
-
4.0
4.0
n.d.
n.d.
n.d.
-
4.0
4.0
n.d.
n.d.
n.d.
-
4.0
3.5
n.d.
n.d.
n.d.
0.5
4.0
3.5
n.d.
n.d.
n.d.
0.5
4.0
3.2
n.d.
n.d.
n.d.
0.8
4.0
3.2
n.d.
n.d.
n.d.
0.8
4.0
3.0
n.d.
n.d.
n.d.
1.0
4.6
3.6
n.d.
n.d.
n.d.
1.0
3.4
2.4
1.1
1.2
0.1
1.0
3.6
2.4
1.1
1.2
0.1
1.2
4.0
2.2
1.0
1.1
0.1
1.8
3.8
2.1
0.9
1.1
0.1
1.8
4.0
2.3
0.8
1.5
0.1
1.7
4.1
2.3
0.7
1.5
0.1
1.8
4.2
2.2
0.7
1.5
0.1
2.0
4.4
2.2
0.8
1.4
0.1
2.2
4.3
2.0
0.6
1.4
0.0
2.3
4.8
2.0
0.4
1.6
2.7
4.8
2.1
0.5
1.6
2.7
3.8
1.7
0.3
1.4
2.1
3.6
1.8
0.2
1.5
1.9
3.8
1.8
0.4
1.4
1.9

0.4
0.4
0.7
0.8
0.8
1.0
1.0
0.9
0.7
0.8
1.2
1.2
1.2
1.3
1.0
1.2
1.5
2.0
2.1
2.6
1.8
2.3
2.8
3.2
Ecopetrol
- Dividendos
- Regalas giradas
Regalas sobre la Mineria
Regalas giradas por Hidrocarburos (ANH)
0.3
0.0
0.3
0.1
-
0.3
0.0
0.3
0.1
-
0.6
0.3
0.3
0.1
-
0.7
0.4
0.3
0.0
-
0.7
0.4
0.3
0.0
-
0.9
0.4
0.5
0.1
-
1.0
0.5
0.5
0.1
-
0.9
0.4
0.5
0.1
-
0.6
0.2
0.4
0.1
-
0.7
0.2
0.5
0.1
-
1.2
0.4
0.8
0.1
-
1.1
0.4
0.6
0.1
-
1.1
0.4
0.6
0.1
-
1.2
0.4
0.8
0.1
-
0.4
0.4
0.1
0.6
0.4
0.4
0.2
0.6
0.5
0.5
0.2
0.8
0.8
0.8
0.2
1.0
0.9
0.9
0.3
1.0
1.6
1.6
0.3
0.7
0.6
0.6
0.2
1.0
0.9
0.9
0.3
1.2
1.1
1.1
0.3
1.5
1.9
1.9
0.2
1.1
24,030,200
147,466.7
34.1
502.3
31,130,600
155,988.6
34.8
633.0
39,730,800
166,489.9
35.5
759.3
52,271,700
180,185.8
36.2
863.1
67,532,900
193,493.3
36.9
844.8
84,439,100
207,807.2
37.5
912.8
100,711,000
215,950.5
38.1
1,036.7
121,708,000
227,180.5
38.6
1,141.0
140,483,000
230,953.7
39.2
1,426.0
151,565,000
224,404.8
39.7
1,756.2
208,531,000
236,216.5
40.3
2,087.9
225,851,000
245,680.1
40.8
2,299.6
245,323,000
255,702.8
41.3
2,504.2
272,345,000
271,033.9
41.8
2,877.7
307,762,000
292,234.8
42.4
2,628.6
340,156,000
314,781.8
42.9
2,320.8
383,898,000
346,187.9
43.4
2,361.1
431,072,000
379,899.8
43.9
2,078.3
480,087,000
401,056.5
44.5
1,967.7
504,647,000
410,819.5
45.0
2,158.3
544,924,000
432,307.4
45.5
1,898.6
619,894,000
470,090.0
46.0
1,848.1
665,441,000
498,456.4
46.6
1,796.9
707,177,000
527,564.6
47.1
1,868.8
0.9
0.2
0.2
0.8
-0.2
0.6
0.4
0.1
0.3
-0.2
0.3
0.3
0.2
-0.1
-0.1
0.8
-0.1
1.1
0.1
-0.3
0.4
0.0
0.3
0.0
0.1
0.5
0.1
0.3
0.0
0.2
0.6
0.2
0.3
0.0
0.2
0.6
0.3
0.2
0.1
0.0
0.6
0.0
0.4
0.0
0.2
0.7
0.4
0.3
0.0
0.0
0.0
0.2
0.2
0.0
0.0
0.0
0.0
0.5
0.3
0.2
0.0
0.0
0.0
0.6
0.3
0.3
0.0
0.0
0.0
-0.1
0.7
0.3
0.4
0.0
0.0
0.0
0.0
0.7
0.3
0.4
0.0
0.0
0.0
0.0
0.7
0.4
0.3
0.1
0.8
0.2
0.6
0.0
0.8
0.5
0.3
0.0
0.0
1.0
0.5
0.4
0.0
0.0
0.0
0.0
0.9
0.3
0.5
0.0
0.0
0.0
0.0
0.7
0.2
0.4
0.0
0.0
0.0
0.0
0.9
0.3
0.5
0.1
0.0
0.0
0.0
0.7
0.2
0.4
0.0
0.0
0.0
0.0
Devoluciones
Otros
Recaudacin subnacional total
1. Totales
Recaudacin estadual total
2. Por tributo
II.b. Municipios
1. Totales
Recaudacin municipal total
2. Por tributo
Fuente: DIAN, MH (CONFIS), DNP, SFC, ANH, MINMINAS, Ecopetrol

Elaboracin: CIAT-BID
1/ La clasificacin en renta personal o renta empresarial ha sido estimada.
2/ Derogado
3/ Se presenta neto de devoluciones
MEMO ITEMS
PIB en millones de pesos colombianos corrientes
Tipo de cambio (Col$/US$)
Devoluciones
Impuesto a la Renta
IVA
GMF
Otros
Notas metodolgicas
Ingresos Impositivos = Impuesto a la renta + Impuestos Generales al Consumo + Impuestos Selectivos + Impuestos a la Propiedad + Impuestos al Comercio Exterior + Otros* + Recaudacin Subnacional Total + Otros ingresos del Gobierno General*
0.7
0.3
0.3
0.1
0.0 0.0 0.0
0.0
0.0
0.0
Costa Rica
(En % PIB)
1990
18.0
18.0
11.4

1. Totales
Recaudacin neta de devoluciones
10.7

1.8
0.4
1.4

Impuesto solidario
Imp. sobre la Propiedad de Vehculos, Aeronaves y Embarcaciones
Timbre Fauna Silvestre
Incremento Timbre para Educacin y Cultura
Impuesto a las Personas Jurdicas (Ley 9024)
Impuesto sobre el Traspaso de Bienes Inmuebles
Impuesto sobre el Traspaso de Vehculos Usados
Impuesto territorial 1/
Impuesto sobre el Patrim. Neto de las Pers. Jurdicas Comerciales 1/
Imp. s/casinos
ImpS/Emp/Apuest/Elec
0.4
0.2
0.0
0.1
0.1
0.1
-

Impuesto General sobre las Ventas
- Interno
- Importaciones
3.2
3.2
1.6
1.6
Imp. Selectivos de Consumo de Bienes Internos e Importados
Impuesto nico a los Combustibles
Impuesto sobre bebidas alcohlicas
Impuesto a las bebidas sin contenido alcohlico
Impuesto a los jabones de tocador
Impuesto al Consumo de cemento
Derechos de Salida del Territorio Nacional
Derechos consulares
Ley de Migracin y Extranjera
Impuesto a los productos del tabaco (Ley 9028)
Impuesto sobre las Ventas - Depsito Libre Comercial de Golfito 1/
Contribucin especial sobre para el CONAVI (Ley 7798) 1/
Timbre Pro-Aeropuertos Nacionales 1/
Timbre Uso de Fronteras y Puertos 1/
1.7
1.7
0.0
0.0
0.0
0.0
0.0

Derechos de importacin (Arancel de Aduanas)
1% sobre el valor aduanero de las importaciones
Derechos sobre Exportacin de Banano
Por Caja de Banano Exportada
Por Tonelada de Carga que se movilice por Puerto Caldera
Impuesto General Forestal
Imp.Exp.Via.Terrest
Ad Valorem sobre las Exportaciones 1/
Sobretasas a las Importaciones 1/
Otros sobre importaciones 1/
3.0
2.1
0.2
0.2
0.0
0.1
0.4
0.0
Otros
Timbre fiscal
Papel Sellado
Otros no especificados 2/
0.5
0.1
0.0
0.4

0.4
II.b. Municipios
n.d.
1. Totales
0.4
2. Por tributo
Impuesto sobre Bienes Inmuebles (IBI)
0.2
0.2

Impuesto sobre Bienes y Servicios
0.2
0.2

Impuesto sobre Comercio Internacional
0.0
-
Otros
Otros impuestos
0.0
-

Contribuciones Seguridad Social
Sistema Pblico de Pensiones
- Rgimen de pensiones de Invalidez, Vejez y Muerte (IVM)
- Pensiones con cargo al presupuesto
- Rgimen del Poder Judicial
- Rgimen del Magisterio
Sistema Privado de Pensiones - Rg. Obligat. de Pensin Complemen
Seg. Enferm. y Matern. (SEM) de la Caja Costarricense de Seg. Socia
Otras cuentas individuales (INA, IMAS, Asig fam) 3/
6.6
1.7
1.5
0.2
3.6
1.4
IV. Otros Tributos del Gobierno General

Recaudacin total
0.4
Fuente: CGR, MH, CCSS

Memo Item
PIB a precios corrientes en millones de Colones
670,301.4
13,398.9
3.1
Tipo de cambio (CR/US$)
91.6
Notas metodolgicas
Cargas Tributarias = Ingresos Impositivos + Contribuciones a la Seguridad Social, que incluye Pensiones
Ingresos Impositivos = Impuesto a la renta + Impuestos Generales al Consumo + Impuestos Selectivos
1/ Derogado
2/ Se refiere a tributos que no estn vigentes, pero que aportaron al total de los ingresos tributarios, entre
timbres varios, patente de licores, otros al consumo y la produccin, otros s/utilidades, 3% ley forestal, 12%
3/ La CCSS cumple una funcion recadudadora de contribuciones obrero patronales, que por ley se destina
1991
1992
1993
1994
1995
1996
18.2
19.0
19.1
19.8
19.3
20.3
18.2
19.0
19.1
19.8
19.3
20.3
11.7
12.4
12.1
12.5
12.0
12.7
11.0
11.6
11.3
11.7
11.4
11.9
1.7
0.4
1.3
1.7
0.5
1.1
2.0
0.6
1.3
2.3
0.7
1.6
2.2
0.5
1.7
2.1
0.7
1.5
0.4
0.2
0.0
0.1
0.1
0.0
-
0.4
0.2
0.0
0.1
0.1
0.0
-
0.5
0.2
0.0
0.1
0.1
0.0
-
0.4
0.2
0.0
0.0
0.1
0.1
0.0
-
0.5
0.3
0.0
0.0
0.1
0.1
0.0
-
0.4
0.2
0.0
0.0
0.1
0.1
0.0
-
4.0
4.0
2.3
1.7
4.4
4.4
2.2
2.2
4.1
4.1
1.9
2.2
4.1
4.1
1.9
2.1
3.9
3.9
1.8
2.1
5.3
5.3
2.6
2.7
1.4
1.3
0.0
0.0
0.1
0.0
0.0
2.1
2.0
0.0
0.0
0.1
0.0
0.1
2.0
1.9
0.0
0.0
0.1
0.0
0.1
2.1
1.9
0.0
0.0
0.1
0.0
0.1
1.8
1.7
0.0
0.0
0.1
0.0
0.1
2.0
1.9
0.0
0.0
0.1
0.0
0.0
3.3
1.7
0.2
0.5
0.0
0.1
0.9
0.0
2.8
2.0
0.2
0.4
0.0
0.1
0.1
-
2.5
2.0
0.2
0.2
0.0
0.1
0.0
-
2.6
2.1
0.2
0.3
0.0
0.1
0.0
-
2.7
2.1
0.2
0.1
0.0
0.3
0.0
-
1.8
1.4
0.2
0.1
0.0
0.0
0.1
0.0
-
0.2
0.1
0.0
0.1
0.2
0.1
0.0
0.1
0.2
0.1
0.0
0.0
0.2
0.1
0.0
0.1
0.1
0.1
0.0
0.0
0.1
0.1
0.0
0.0
0.3
0.3
0.4
0.3
0.3
0.4
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.3
0.3
0.4
0.3
0.3
0.4
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.2
0.2
0.2
0.2
0.2
0.2
0.0
0.0
0.1
0.1
0.1
0.1
0.0
0.0
0.0
-
0.0
-
0.0
-
0.0
0.0
0.0
-
0.0
0.0
0.0
-
0.0
-
0.2
0.2
0.1
0.1
0.1
0.1
0.2
0.2
6.5
1.7
1.5
0.2
3.5
1.3
6.6
1.7
1.4
0.3
3.7
1.3
7.0
1.9
1.5
0.4
0.1
3.7
1.4
7.3
2.1
1.5
0.4
0.1
3.9
1.4
7.3
2.1
1.5
0.5
0.1
3.8
1.4
7.6
2.2
1.6
0.4
0.1
4.0
1.4
0.4
0.4
0.4
0.4
0.4
0.4
876,910.6
14,158.1
3.1
1,153,204.7
15,806.2
3.2
1,370,292.3
17,382.1
3.3
1,658,236.5
18,591.7
3.4
2,105,687.0
19,723.8
3.5
2,459,957.0
20,261.9
3.6
122.4
134.5
142.2
157.1
179.7
207.7
os por la explotacin de recursos naturales = Ingresos Fiscales Ajustados la BID-CIAT

ad Social, que incluye Pensiones y Salud Pblicas y Privadas de obligatoria contribucin
onsumo + Impuestos Selectivos + Impuestos a la Propiedad + Impuestos al Comercio Exterior + Otros* + Recaudaci
icos - estos son poco materiales.
de los ingresos tributarios, entre ellos: A premios de lotera, activos de las empresas, vehculos exonerados, uso de
s/utilidades, 3% ley forestal, 12% s/venta a combustibles, derechos de exportacin (leyes 5519 y 133) y al consumo
patronales, que por ley se destinan a las siguientes instuciones IMAS, INA; FODESAF, BANHVI.
1997
1998
1999
2000
2001
2002
20.4
20.3
19.4
20.2
21.8
22.8
20.4
20.3
19.4
20.2
21.8
22.8
12.8
12.8
12.2
12.6
13.6
13.6
12.0
12.1
11.6
11.9
12.9
12.8
2.1
0.7
1.4
2.3
0.7
1.6
2.8
1.0
1.8
2.6
0.9
1.7
3.0
1.2
1.8
3.1
0.9
2.1
0.4
0.2
0.0
0.0
0.1
0.1
-
0.4
0.3
0.0
0.0
0.1
0.1
-
0.3
0.2
0.0
0.0
0.1
0.1
-
0.4
0.3
0.0
0.0
0.1
0.1
-
0.5
0.3
0.0
0.0
0.1
0.1
-
0.5
0.4
0.0
0.0
0.1
0.1
-
5.0
5.0
2.5
2.4
4.8
4.8
2.1
2.7
4.3
4.3
1.9
2.4
4.5
4.5
1.9
2.7
4.9
4.9
2.4
2.5
4.9
4.9
2.4
2.5
2.4
2.3
0.0
0.1
0.0
0.1
2.8
2.5
0.0
0.0
0.2
0.0
0.1
2.8
2.2
0.0
0.0
0.5
0.0
3.3
2.4
0.2
0.0
0.6
0.1
3.4
1.8
0.8
0.2
0.0
0.0
0.0
0.0
0.5
0.1
3.4
1.1
1.9
0.2
0.1
0.0
0.0
0.0
1.6
1.3
0.2
0.1
0.0
0.0
0.1
0.0
-
1.5
1.1
0.2
0.1
0.0
0.0
0.1
0.0
-
1.1
0.7
0.2
0.1
0.0
0.0
0.1
0.2
-
0.9
0.7
0.2
0.0
0.0
0.0
0.0
0.0
0.9
0.7
0.2
0.0
0.0
0.0
0.0
0.9
0.7
0.2
0.0
0.0
0.0
-
0.5
0.1
0.0
0.4
0.2
0.1
0.0
0.1
0.2
0.1
0.0
0.1
0.2
0.1
0.0
0.1
0.1
0.1
0.0
0.0
0.1
0.1
0.0
0.0
0.4
0.4
0.3
0.4
0.4
0.4
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.4
0.4
0.3
0.4
0.4
0.4
0.2
0.2
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.3
0.3
0.2
0.2
0.0
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
7.6
2.1
1.6
0.4
0.1
4.1
1.4
7.5
2.3
1.7
0.4
0.1
0.1
4.0
1.2
7.2
2.2
1.6
0.4
0.1
0.1
3.8
1.2
7.6
2.3
1.7
0.4
0.1
0.1
4.1
1.3
8.2
2.4
1.7
0.4
0.1
0.2
0.3
4.2
1.3
9.2
2.5
1.8
0.4
0.1
0.2
0.8
4.6
1.3
0.4
0.3
0.3
0.3
0.3
0.4
2,984,019.8
21,758.2
3.7
3,626,830.0
23,841.3
3.8
4,512,763.3
26,170.1
3.8
4,914,534.3
27,246.5
3.8
5,394,652.9
28,170.4
4.0
6,060,944.4
29,433.6
4.0
232.6
257.2
285.7
308.2
328.9
r + Otros* + Recaudacin Subnacional Total + Otros ingresos del Gobierno General*
s exonerados, uso de vas pblicas,

19 y 133) y al consumo de azcar.
VI.
359.8
2003
2004
2005
2006
2007
2008
22.9
22.9
23.4
23.8
25.2
26.1
22.9
22.9
23.4
23.8
25.2
26.1
13.9
13.8
14.2
14.6
15.9
16.3
13.0
13.0
13.3
13.7
14.9
15.3
3.4
1.3
2.0
3.3
1.2
2.1
3.4
1.1
2.3
3.4
1.2
2.3
3.9
1.2
2.8
4.4
1.4
3.0
0.5
0.3
0.0
0.0
0.1
0.1
0.0
-
0.5
0.3
0.0
0.0
0.1
0.1
-
0.5
0.3
0.0
0.0
0.1
0.1
-
0.5
0.3
0.0
0.0
0.1
0.1
-
0.6
0.4
0.0
0.0
0.1
0.1
-
0.6
0.4
0.0
0.0
0.1
0.1
-
4.7
4.7
2.2
2.5
4.9
4.9
2.4
2.4
5.1
5.1
2.5
2.5
5.4
5.4
2.7
2.8
5.9
5.9
2.8
3.0
6.0
6.0
2.8
3.1
3.6
0.9
2.1
0.3
0.1
0.0
0.1
0.0
0.0
3.4
0.9
1.9
0.2
0.1
0.0
0.2
0.0
-
3.3
1.0
1.8
0.2
0.1
0.0
0.2
0.0
-
3.3
1.0
1.8
0.2
0.1
0.0
0.2
0.0
-
3.5
1.1
1.8
0.2
0.1
0.0
0.2
0.0
0.0
-
3.3
1.0
1.7
0.2
0.1
0.0
0.0
0.2
0.0
0.0
-
0.8
0.6
0.2
0.0
0.0
0.0
0.0
0.0
0.8
0.7
0.2
0.0
0.0
0.0
-
0.9
0.7
0.2
0.0
0.0
0.0
-
0.9
0.7
0.2
0.0
0.0
0.0
-
1.0
0.8
0.2
0.0
0.0
0.0
-
1.0
0.8
0.2
0.0
0.0
0.0
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
-
0.0
0.0
0.0
-
0.0
0.0
0.0
-
0.4
0.5
0.5
0.5
0.5
0.6
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.4
0.5
0.5
0.5
0.5
0.6
0.1
0.1
0.1
0.1
0.1
0.1
0.2
0.2
0.2
0.2
0.2
0.2
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.4
0.4
0.0
0.0
0.0
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
9.0
2.4
1.6
0.4
0.1
0.2
1.0
4.3
1.4
9.1
2.4
1.7
0.3
0.1
0.2
1.1
4.2
1.4
9.2
2.4
1.7
0.3
0.1
0.2
1.1
4.2
1.4
9.1
2.4
1.8
0.3
0.1
0.2
1.1
4.2
1.4
9.3
2.4
1.8
0.3
0.1
0.2
1.1
4.3
1.4
9.8
2.6
1.9
0.3
0.1
0.3
1.2
4.5
1.5
0.4
0.4
0.4
0.4
0.4
0.4
6,983,599.3
31,944.7
4.1
8,143,550.1
34,189.4
4.2
9,538,976.7
37,282.4
4.2
11,517,821.8
41,802.2
4.3
13,598,403.0
46,317.0
4.3
15,701,760.4
48,511.4
4.4
398.7
437.9
477.8
511.3
516.6
526.2
2009
2010
2011
2012
2013
25.0
24.8
25.6
25.6
25.6
25.0
24.8
25.6
25.6
25.6
14.4
14.0
14.4
14.4
14.4
13.4
13.1
13.3
13.3
13.3
4.1
1.5
2.6
3.9
1.5
2.4
4.0
1.6
2.4
3.9
1.6
2.3
4.1
1.7
2.4
0.6
0.0
0.5
0.0
0.0
0.1
0.1
-
0.7
0.0
0.5
0.0
0.0
0.1
0.1
-
0.6
0.0
0.4
0.0
0.0
0.1
0.1
-
0.7
0.0
0.4
0.0
0.0
0.1
0.1
0.1
-
0.8
0.0
0.5
0.0
0.0
0.1
0.1
0.1
0.0
0.0
4.9
4.9
2.7
2.2
4.8
4.8
2.5
2.3
5.0
5.0
2.5
2.4
5.0
5.0
2.6
2.4
4.7
4.7
2.5
2.2
3.1
0.7
1.8
0.2
0.1
0.0
0.0
0.1
0.0
0.0
-
2.9
0.8
1.7
0.1
0.1
0.0
0.0
0.1
0.0
0.0
-
3.0
0.8
1.7
0.2
0.1
0.0
0.0
0.1
0.0
0.0
-
3.0
0.8
1.6
0.2
0.1
0.0
0.0
0.1
0.0
0.0
0.1
-
3.0
0.7
1.6
0.1
0.1
0.0
0.0
0.1
0.0
0.0
0.2
-
0.7
0.6
0.1
0.0
0.0
0.0
0.0
-
0.7
0.5
0.1
0.0
0.0
0.0
0.0
-
0.7
0.6
0.1
0.0
0.0
0.0
-
0.7
0.6
0.1
0.0
0.0
0.0
0.0
-
0.6
0.5
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
-
0.0
0.0
0.0
-
0.0
0.0
0.0
-
0.0
0.0
0.0
-
0.0
0.0
0.0
-
0.6
0.6
0.6
0.6
0.7
n.d.
n.d.
n.d.
n.d.
n.d.
0.6
0.6
0.6
0.6
0.7
0.2
0.2
0.2
0.2
0.2
0.2
0.3
0.3
0.3
0.3
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
10.5
2.8
2.0
0.3
0.2
0.3
1.3
4.9
1.6
10.8
3.0
2.1
0.3
0.2
0.4
1.3
4.9
1.7
11.2
3.1
2.2
0.3
0.2
0.4
1.3
5.0
1.7
11.3
3.1
2.2
0.3
0.2
0.4
1.3
5.1
1.8
11.2
3.0
2.2
0.2
0.2
0.4
1.3
5.1
1.8
0.4
0.4
0.4
0.5
0.5
16,844,767.5
48,388.4
4.5
19,086,720.6
51,400.6
4.5
20,747,955
54,773.9
4.6
22,684,587
58,592.3
4.7
24,798,973
61,557.5
4.7
573.3
525.8
505.7
502.9
499.8
Ecuador
(En % PIB) 1/
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
n.d
n.d
n.d
8.0
8.1
8.7
8.0
8.6
9.3
10.3
13.3
14.1
15.2
14.2
14.8
14.7
15.2
17.2
17.1
17.9
20.0
20.7
23.9
23.6
n.d
n.d
n.d
8.0
8.1
8.7
8.0
8.6
9.3
10.3
12.5
13.6
14.5
13.8
13.8
14.4
15.2
15.9
15.6
16.6
17.9
18.4
20.8
20.1
n.d
n.d
n.d
6.0
6.1
6.6
6.2
7.0
7.7
9.1
11.3
11.8
11.8
11.0
11.0
11.7
11.9
12.4
12.2
13.3
14.1
13.3
15.1
15.3
Recaudacin neta de devoluciones (con N.C.N y Compensaciones)

de los cuales Notas de Crdito y Compensaciones
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
5.8
0.0
5.8
0.1
6.3
0.1
5.9
0.1
6.7
0.1
7.4
0.1
8.9
0.1
11.1
0.1
11.5
0.1
11.4
0.2
10.6
0.2
10.6
0.2
11.3
0.3
11.6
0.4
12.1
0.4
11.9
0.3
12.9
0.3
13.7
0.3
12.9
0.2
14.7
0.1
14.9
0.1
Recaudacin neta de devoluciones (sin N.C.N y Compensaciones)
n.d.
n.d.
n.d.
5.8
5.8
6.2
5.8
6.6
7.3
8.7
11.0
11.3
11.2
10.4
10.4
11.0
11.2
11.7
11.5
12.6
13.4
12.6
14.5
14.7

Impuesto a la Renta
Impuesto a los Ingresos Extraordinarios
n.d.
n.d.
-
n.d.
n.d.
-
n.d.
n.d.
-
1.2
1.2
0.3
0.9
-
1.4
1.4
0.3
1.1
-
1.6
1.6
0.3
1.3
-
1.6
1.6
0.4
1.2
-
1.5
1.5
0.3
1.2
-
1.5
1.5
0.3
1.1
-
0.6
0.6
0.0
0.6
-
1.5
1.5
0.4
1.0
-
2.4
2.4
0.5
1.9
-
2.4
2.4
0.6
1.8
-
2.4
2.4
0.8
1.6
-
2.5
2.5
0.6
2.0
-
3.0
3.0
0.6
2.4
-
3.2
3.2
0.7
2.5
-
3.4
3.4
0.6
2.8
-
3.8
3.8
0.7
3.2
-
4.0
4.0
0.5
3.5
-
4.3
3.5
0.5
3.0
0.8
3.9
3.9
0.4
3.4
0.0
3.9
3.9
0.5
3.4
0.0
4.1
4.1
0.6
3.5
0.0

Impuesto a los Vehculos Motorizados
Impuesto de 1% por transferencia de vehculos usados
Impuesto a los Activos en el Exterior
Impuesto a las Tierras Rurales
Imp. Prop. Vehculos (D. 1012) e Imp. Patrim. Sociedades (D. 1013)
Impuesto Ambiental Contaminacin Vehicular (IACV)
n.d.
n.d.
-
n.d.
n.d.
-
n.d.
n.d.
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.3
0.1
0.2
-
0.1
0.1
-
0.2
0.2
-
0.2
0.2
0.0
-
0.2
0.2
0.0
-
0.2
0.2
0.0
-
0.2
0.2
0.0
-
0.2
0.1
0.0
-
0.2
0.1
0.0
-
0.2
0.2
0.0
-
0.2
0.2
0.0
0.0
-
0.3
0.2
0.0
0.1
0.0
-
0.3
0.2
0.0
0.0
0.0
-
0.4
0.2
0.0
0.0
0.0
0.1
0.4
0.2
0.0
0.1
0.0
0.1

IVA bruto
- IVA operaciones internas
- IVA importaciones
Devoluciones
n.d.
n.d.
n.d.
n.d.
-
n.d.
n.d.
n.d.
n.d.
-
n.d.
n.d.
n.d.
n.d.
-
2.5
2.5
1.4
1.1
-
2.4
2.4
1.4
1.1
-
2.5
2.5
1.5
1.1
-
2.5
2.5
1.5
1.0
-
2.7
2.7
1.4
1.3
-
2.9
2.9
1.5
1.5
-
3.1
3.1
2.0
1.2
0.0
5.0
5.1
3.0
2.1
0.1
6.0
6.2
3.7
2.5
0.2
5.9
6.2
3.7
2.5
0.3
5.4
5.7
3.5
2.2
0.3
5.2
5.6
3.2
2.4
0.3
5.3
5.6
3.0
2.7
0.4
5.3
5.6
2.9
2.7
0.3
5.5
5.9
3.0
2.9
0.4
5.1
5.6
2.9
2.8
0.5
5.4
5.6
3.4
2.2
0.2
5.5
6.2
3.7
2.5
0.6
5.4
6.3
3.9
2.4
1.0
6.4
6.5
4.1
2.4
0.1
6.5
6.6
4.4
2.2
0.1
ICE
- ICE operaciones internas
- ICE importaciones
Impuesto de Salida del Pas
Impuesto Redimible Botellas Plsticas no Retornables
n.d.
n.d.
n.d.
n.d.
n.d.
-
n.d.
n.d.
n.d.
n.d.
n.d.
-
n.d.
n.d.
n.d.
n.d.
n.d.
-
0.7
0.7
0.7
0.0
0.0
-
0.5
0.5
0.5
0.0
0.0
-
0.5
0.5
0.4
0.0
0.0
-
0.4
0.4
0.4
0.0
0.0
-
0.6
0.5
0.4
0.1
0.0
-
0.5
0.4
0.3
0.1
0.0
-
0.5
0.4
0.4
0.0
0.1
-
0.6
0.5
0.4
0.1
0.1
-
0.8
0.7
0.6
0.1
0.1
-
0.9
0.9
0.7
0.2
0.0
-
0.9
0.9
0.7
0.1
-
0.9
0.9
0.7
0.1
-
0.9
0.9
0.8
0.1
-
0.9
0.9
0.7
0.1
-
0.9
0.9
0.7
0.1
-
0.8
0.8
0.5
0.2
-
0.7
0.7
0.6
0.2
-
0.8
0.8
0.6
0.2
-
0.8
0.8
0.6
0.2
-
0.8
0.8
0.6
0.2
0.0
0.8
0.8
0.6
0.2
0.0

1. Totales
2. Por tributo - recaudacin neta de devoluciones (sin N.C.N. y Compensaciones)

Impuesto a la Circulacin de Capitales
Impuesto a la Salida de Divisas
Total
- Derechos de importacin (Ad-valorem)
- Derechos antidumping, salvaguardias, FODINFA y otros 2/
RISE
Otros
Otros SRI
2.5
2.5
-
1.8
1.8
-
0.0
0.0
-
0.1
0.1
0.3
0.3
0.5
0.5
0.6
0.6
1.4
1.4
1.3
1.3
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
1.0
1.0
n.d.
n.d.
1.2
1.2
n.d.
n.d.
1.3
1.3
n.d.
n.d.
1.0
1.0
n.d.
n.d.
1.6
1.6
n.d.
n.d.
2.1
2.1
n.d.
n.d.
1.7
1.7
n.d.
n.d.
1.9
1.9
1.1
0.8
1.8
1.8
1.5
0.2
1.7
1.7
1.6
0.1
1.4
1.4
1.3
0.1
1.5
1.5
1.3
0.1
1.6
1.6
1.4
0.1
1.6
1.6
1.4
0.1
1.6
1.6
1.5
0.1
1.5
1.5
1.4
0.2
1.7
1.7
1.1
0.6
1.8
1.8
1.4
0.4
1.5
1.5
1.4
0.1
1.5
1.5
1.4
0.1
1.4
1.4
1.3
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.2
0.2
0.1
0.1
0.1
0.1
0.1
0.1
0.2
0.2
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.2
0.2
n.d.
n.d.
n.d.
0.2
0.3
0.3
0.3
0.3
0.3
0.3
0.2
0.3
0.4
0.4
0.4
0.4
0.3
0.3
0.3
0.4
0.4
0.4
0.4
0.4
n.d.
n.d.
n.d.
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.2
0.3
0.3
0.3
0.3
0.3
0.3
0.2
0.3
0.4
0.4
0.4
0.4
0.3
0.3
0.3
0.4
0.4
0.4
0.4
0.4
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.2
0.1
0.0
0.0
0.0
0.0
0.0
0.3
0.1
0.0
0.0
0.0
0.0
0.0
0.3
0.1
0.0
0.0
0.0
0.0
0.1
0.3
0.1
0.0
0.1
0.0
0.0
0.1
0.3
0.1
0.0
0.1
0.0
0.0
0.1
0.3
0.1
0.0
0.1
0.0
0.0
0.1
0.3
0.1
0.0
0.1
0.0
0.0
0.1
0.2
0.1
0.0
0.0
0.0
0.0
0.1
0.3
0.1
0.0
0.1
0.0
0.0
0.1
0.4
0.1
0.0
0.1
0.0
0.0
0.1
0.4
0.2
0.0
0.1
0.0
0.0
0.1
0.4
0.1
0.0
0.1
0.0
0.0
0.1
0.4
0.1
0.0
0.1
0.0
0.0
0.2
0.3
0.1
0.0
0.1
0.0
0.1
0.1
0.3
0.1
0.0
0.1
0.0
0.1
0.1
0.3
0.1
0.0
0.1
0.0
0.1
0.1
0.4
0.1
0.0
0.1
0.0
0.1
0.2
0.4
0.1
0.0
0.1
0.0
0.1
0.2
0.4
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.4
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.4
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
2.0
2.0
2.1
1.8
1.6
1.6
1.2
1.2
1.9
2.7
2.8
2.8
2.7
3.3
3.5
3.4
3.3
3.8
5.1
5.6
4.8
n.d.
n.d
n.d.
n.d
n.d.
n.d
0.0
n.d
0.0
n.d
0.0
n.d
0.0
n.d
0.0
n.d
0.0
n.d
0.0
n.d
0.8
0.8
0.4
0.4
0.8
0.8
0.5
0.5
0.9
0.9
0.2
0.2
-0.1
-0.1
1.3
1.3
1.5
1.5
1.3
1.3
2.1
0.0
2.0
2.3
0.0
2.3
3.1
0.1
3.0
3.5
0.0
3.5
10,686
45,403
10.6
11,752
49,313
10.8
12,656
52,260
11.1
18,929
54,574
11.3
22,697
58,109
11.5
24,421
60,657
11.8
25,214
62,834
12.0
28,148
66,675
12.2
27,968
69,600
12.3
19,635
67,249
12.5
18,319
69,528
12.7
24,468
73,976
12.9
28,549
78,190
13.1
32,433
81,925
13.3
36,592
89,825
13.6
41,507
98,334
13.7
46,802
105,819
14.0
51,008
111,007
14.2
61,763
120,370
14.5
61,550
121,984
14.7
67,856
127,813
15.0
78,189
140,479
15.3
84,532
150,275
15.5
93,746
159,013
15.8
0.0
0.0
-
0.1
0.1
-
0.2
0.2
-
0.3
0.3
-
0.3
0.3
-
0.3
0.3
-
0.4
0.4
-
0.3
0.3
-
0.4
0.4
-
0.5
0.5
-
0.3
0.2
0.1
0.0
0.7
0.6
0.1
0.0
1.1
1.0
0.1
0.0
0.2
0.1
0.1
0.0
0.3
0.1
0.1
0.0

II.b. Municipios
2. Por tributo
Ingresos Tributarios Municipales
Impuesto a los predios urbanos
Impuesto a los predios rurales
Impuesto a los activos totales
Impuesto a los Registros
Impuesto de alcabala
Otros
Contribuciones a la Seguridad Social 3/
Regalas y patentes de conservacin minera
Ingresos Petroleros del SPNF 3/
Fuente: SRI, BCE, SENAE, MF

1/ Hasta 2001 cifras al tipo de cambio financiero. Desde el 10/09/2000 la moneda oficial es el dlar.
2/ FODINFA vigente desde 2007
3/ Devengado
PIB en Millones de Moneda Nacional (US$)
Tipo de cambio (US$/US$)
3. Devoluciones
Devoluciones
- IVA
- Impuesto a la Renta
- Otros
Notas metodolgicas
Cargas Tributarias
= Ingresos
Impositivos
a la Seguridad
Social,
Salud Pblicas
y Privadas+ de
obligatoria
contribucin
Ingresos
Impositivos
= Impuesto
Impuestos Generales
al Consumo
+ Impuestos
a la Propiedad
Impuestos
al Comercio
Exterior + Otros* + Recaudacin Subnacional Total + Otros ingresos
del Gobierno General*
El Salvador
(En % PIB)
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
11.7
12.1
12.2
13.0
13.4
14.5
13.9
13.6
14.0
15.1
15.6
15.4
16.2
16.4
16.4
17.0
18.1
18.3
18.3
17.8
18.7
19.5
20.3
21.3
11.7
12.1
12.2
13.0
13.4
14.5
13.9
13.6
14.0
15.1
15.6
15.4
16.2
16.4
16.4
17.0
18.1
18.3
18.3
17.8
18.7
19.5
20.3
21.3
9.4
9.9
10.0
10.6
10.7
11.8
11.0
10.7
10.6
10.9
10.9
11.0
11.8
12.0
12.0
12.9
13.9
14.1
14.0
13.1
14.0
14.9
15.5
16.4
9.1
9.5
9.6
10.3
10.4
11.2
10.5
10.2
10.1
10.2
10.2
10.5
11.1
11.4
11.3
12.3
13.4
13.6
13.5
12.6
13.5
13.9
14.5
15.2

Por Retenciones a Personal Naturales y Jurdicas 2/
2.0
1.0
1.0
-
2.3
1.1
1.2
-
2.1
1.0
1.1
-
2.3
1.1
1.2
-
2.5
1.2
1.3
-
3.2
1.5
1.7
-
3.0
1.4
1.6
-
2.9
1.3
1.6
-
2.9
1.3
1.6
-
3.1
1.4
1.7
-
3.3
1.5
1.8
-
3.1
1.4
1.7
-
3.2
1.8
1.4
-
3.2
1.4
1.7
-
3.2
1.4
1.8
-
3.7
1.6
2.1
-
4.2
1.9
2.3
-
4.6
1.8
2.9
-
4.7
2.3
2.4
-
4.6
1.9
2.7
-
4.6
2.4
2.0
0.3
4.9
1.7
2.7
0.5
5.3
2.6
2.3
0.3
6.1
2.4
3.3
0.5

Impuesto sobre Transferencia de Bienes Races
Impuesto al Patrimonio 2/
0.5
0.2
0.3
0.6
0.2
0.4
0.6
0.3
0.3
0.4
0.1
0.3
0.4
0.1
0.3
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
3.9
3.9
2.0
2.0
-
4.4
4.4
2.2
2.2
-
4.4
4.6
2.3
2.3
0.2
4.9
5.6
2.8
2.8
0.6
5.2
5.9
2.9
2.9
0.6
5.3
6.0
3.0
3.0
0.6
5.4
6.1
3.0
3.0
0.6
5.4
5.9
2.9
2.9
0.5
5.4
6.1
3.0
3.0
0.7
5.9
6.3
3.1
3.1
0.4
5.8
6.3
3.0
3.3
0.5
6.0
6.4
2.9
3.5
0.3
6.0
6.5
2.8
3.7
0.5
6.5
6.8
3.0
3.9
0.4
7.0
7.3
3.0
4.3
0.3
6.9
7.5
3.0
4.5
0.6
6.8
7.5
2.9
4.7
0.7
6.1
6.9
3.2
3.7
0.8
6.7
7.3
3.2
4.2
0.6
6.8
7.8
3.2
4.6
1.0
7.0
7.8
3.2
4.6
0.8
6.9
7.8
3.2
4.5
0.9
Impuestos sobre bienes
Impuesto a las bebidas alcohlicas
Impuesto a las cervezas
Impuesto a los cigarrillos
Impuesto a las bebidas no alcohlicas
Impuesto a las armas de fuego, municiones, explosivos y similares
Impuesto por el uso de servicios 2/
Contribucin especial al diesel y gasolina (FOVIAL)
Otros impuestos y contribuciones especiales
de los cuales Migracin y Turismo
de los cuales Contrib. por Libra de Azcar Extraida
de los cuales Contrib. Esp. sobre Bebidas Alcohlicas, Tabaco y Armas (FOSALUD)
de los cuales Contrib. Esp. para la Promocin Turstica
de los cuales Contrib. Esp. para la Est. de las Tarif. del Serv. Pb. de Trans. Colec. de Pa
de los cuales Impuesto Llamadas Telefnicas provenientes del Exterior
de los cuales Impuesto de 1era. Matrcula
FONAT
Impuesto sobre operaciones financieras
2.6
1.4
n.d.
n.d.
n.d.
n.d.
0.1
1.1
n.d.
-
2.1
1.3
n.d.
n.d.
n.d.
n.d.
0.1
0.6
n.d.
-
1.2
1.2
n.d.
n.d.
n.d.
n.d.
0.1
0.0
n.d.
-
1.2
0.9
n.d.
n.d.
n.d.
n.d.
0.1
0.2
n.d.
-
1.0
0.7
n.d.
n.d.
n.d.
n.d.
0.1
0.2
n.d.
-
0.8
0.6
n.d.
n.d.
n.d.
n.d.
0.1
0.1
n.d.
-
0.6
0.6
n.d.
n.d.
n.d.
n.d.
0.0
n.d.
-
0.5
0.5
n.d.
n.d.
n.d.
n.d.
0.0
n.d.
-
0.4
0.4
n.d.
n.d.
n.d.
n.d.
0.0
n.d.
-
0.4
0.4
n.d.
n.d.
n.d.
n.d.
0.0
n.d.
-
0.4
0.4
n.d.
n.d.
n.d.
n.d.
0.0
n.d.
-
0.4
0.4
n.d.
n.d.
n.d.
n.d.
0.0
0.0
n.d.
-
0.9
0.5
0.1
0.1
0.1
0.1
0.5
0.0
0.0
-
0.9
0.4
0.1
0.1
0.1
0.1
0.4
0.0
0.0
0.0
-
0.9
0.5
0.1
0.1
0.1
0.2
0.4
0.0
0.0
0.0
-
1.0
0.6
0.1
0.1
0.1
0.2
0.0
0.4
0.0
0.0
0.0
-
0.9
0.5
0.1
0.1
0.1
0.1
0.0
0.4
0.1
0.0
0.0
0.0
0.0
-
0.9
0.5
0.1
0.1
0.1
0.1
0.0
0.3
0.1
0.0
0.0
0.0
0.0
-
1.1
0.4
0.1
0.1
0.1
0.1
0.0
0.3
0.3
0.0
0.0
0.0
0.0
0.2
0.1
-
1.2
0.5
0.1
0.1
0.1
0.1
0.0
0.3
0.4
0.0
0.0
0.0
0.0
0.2
0.2
-
1.4
0.6
0.1
0.1
0.2
0.1
0.0
0.3
0.5
0.0
0.0
0.1
0.0
0.2
0.2
0.0
-
1.4
0.6
0.1
0.2
0.2
0.1
0.0
0.3
0.5
0.0
0.0
0.1
0.0
0.1
0.2
0.0
-
1.3
0.6
0.1
0.2
0.1
0.2
0.0
0.3
0.4
0.0
0.0
0.0
0.0
0.2
0.1
0.0
-
1.3
0.6
0.1
0.2
0.1
0.2
0.0
0.3
0.4
0.0
0.0
0.0
0.0
0.1
0.1
0.0
0.0

Aranceles a la importacin
1.3
1.3
1.5
1.5
1.7
1.7
2.0
2.0
2.1
2.1
2.1
2.1
1.6
1.6
1.3
1.3
1.2
1.2
1.2
1.2
1.1
1.1
1.1
1.1
1.1
1.1
1.2
1.2
1.1
1.1
1.1
1.1
1.1
1.1
1.0
1.0
0.8
0.8
0.7
0.7
0.7
0.7
0.7
0.7
0.8
0.8
0.8
0.8
Otros
Timbres fiscales 3/
2.8
2.8
3.1
3.1
0.1
0.2
0.2
0.1
0.1
0.4
0.4
0.4
0.3
0.5
0.5
0.4
0.5
0.5
0.5
0.5
0.4
0.4
0.4
0.4
0.4
1.0
1.0
1.0
0.1
0.2
0.2
0.1
0.1
0.4
0.4
0.4
0.3
0.5
0.5
0.4
0.5
0.5
0.5
0.5
0.4
0.4
0.4
0.4
0.4
1.0
1.0
1.0
2.3
1.4
0.5
0.3
0.1
n.d.
n.d.
n.d.
n.d.
-
2.3
1.4
0.5
0.3
0.1
n.d.
n.d.
n.d.
n.d.
-
2.2
1.4
0.4
0.3
0.1
n.d.
n.d.
n.d.
n.d.
-
2.4
1.6
0.5
0.3
0.1
n.d.
n.d.
n.d.
n.d.
-
2.7
1.8
0.5
0.3
0.1
n.d.
n.d.
n.d.
n.d.
-
2.7
1.8
0.5
0.3
0.1
n.d.
n.d.
n.d.
n.d.
-
2.8
1.9
0.6
0.3
0.1
n.d.
n.d.
n.d.
n.d.
-
2.9
1.9
0.6
0.3
0.1
n.d.
n.d.
n.d.
n.d.
-
3.4
2.0
0.5
0.3
0.1
n.d.
n.d.
n.d.
n.d.
-
4.2
1.9
0.2
0.3
0.1
n.d.
n.d.
n.d.
n.d.
-
4.7
2.1
0.2
0.3
0.1
n.d.
n.d.
n.d.
n.d.
-
4.4
1.8
0.2
0.3
0.1
n.d.
n.d.
n.d.
n.d.
-
4.4
1.8
0.2
0.3
0.1
n.d.
n.d.
n.d.
n.d.
-
4.4
1.7
0.2
0.3
0.1
n.d.
n.d.
n.d.
n.d.
-
4.4
1.7
0.2
0.2
0.1
0.1
n.d.
n.d.
n.d.
-
4.1
1.7
0.1
0.2
0.1
0.1
n.d.
n.d.
n.d.
-
4.2
1.7
0.1
0.2
0.1
0.1
0.0
0.0
0.0
-
4.2
1.7
0.1
0.2
0.1
0.1
0.0
0.0
0.0
-
4.3
1.7
0.1
0.2
0.2
0.1
0.0
0.0
0.0
0.1
4.6
1.7
0.1
0.2
0.3
0.1
0.0
0.0
0.0
0.2
4.6
1.7
0.1
0.2
0.3
0.1
0.0
0.0
0.0
0.2
4.6
1.7
0.1
0.2
0.3
0.1
0.0
0.0
0.0
0.2
4.7
1.7
0.1
0.2
0.3
0.1
0.0
0.0
0.0
0.2
4.9
1.8
0.1
0.2
0.3
0.1
0.0
0.0
0.0
0.2
0.5
1.7
1.9
2.0
2.1
2.1
2.1
2.1
2.1
2.1
2.2
2.3
2.3
2.3
2.4
2.5
0.2
0.2
0.2
0.2
0.2
0.2
0.1
0.2
0.2
0.2
0.1
0.1
0.1
0.2
0.2
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
5,954.7
17,606.4
5.7
8.4
-
6,938.0
19,353.9
5.7
8.7
-
8,085.6
20,961.7
5.7
8.7
0.3
0.2
0.0
9,500.5
22,767.9
5.8
8.8
0.7
0.6
0.1
10,315.5
23,578.9
5.8
8.8
0.7
0.6
0.1
11,134.7
25,000.8
5.8
8.8
0.7
0.6
0.1
12,008.4
26,219.4
5.9
8.8
0.8
0.6
0.1
12,464.7
27,511.2
5.9
8.8
0.7
0.5
0.2
13,134.1
28,742.0
6.0
8.8
0.8
0.7
0.2
13,812.7
29,902.6
6.0
8.8
0.6
0.4
0.2
14,306.7
31,073.0
6.0
8.8
0.6
0.5
0.2
15,046.7
32,423.1
6.0
8.8
0.5
0.3
0.2
15,798.3
33,834.4
6.1
8.8
0.7
0.5
0.2
17,093.8
36,120.0
6.1
8.8
0.6
0.4
0.2
18,550.7
38,686.6
6.1
8.8
0.5
0.3
0.2
20,104.9
41,238.4
6.1
8.8
0.8
0.6
0.2
21,431.0
42,579.5
6.2
8.8
1.0
0.7
0.2
20,661.0
41,563.0
6.2
8.8
1.1
0.8
0.3
21,418.3
42,640.3
6.2
8.8
0.9
0.6
0.3
23,095.1
44,441.6
6.3
8.8
1.3
1.0
0.3
23,786.8
46,090.7
6.3
8.8
1.1
0.8
0.3
24,512.0
47,535.6
6.3
8.8
0.8
0.7
0.1
I. Tributos cuya potestad corresponde al Gobierno Central 1/
1. Totales
2. Por tributo - Recaudacin neta de devoluciones

ITBMPS
- Operaciones internas
- Importaciones
Devoluciones

II.a. Municipios
Contribuciones a la Seguridad Social
- Instituto Salvadoreo del Seguro Social (ISSS)
- Instituto Nacional de Pensiones de los Empleados Pblicos (INPEP)
- Instituto de Previsin Social de la Fuerza Armada (IPSFA)
- Resto de Instituciones
de los cuales Instituto Salvadoreo de Formacin Profesional (INSAFORP)
de los cuales Caja Mutual de los Empleados del Ministerio de Educacin (CAMEDUCA)
de los cuales Caja Mutual del Abogado de El Salvador (CAMUDASAL)
de los cuales Centro Farmaceutico de la Fuerza Armada (CEFAFA)
de los cuales Instituto Salvadoreo de Bienestar Magisterial (ISBM)
Sistema Privado de Pensiones (Recaudacin de AFPs) 4/
Contribucin al Fondo de Estabilizacin y Fomento Econmico (FEFE)
Fuente: Ministerio de Hacienda, Banco Central de Reserva, Supertintendencia del Sistema Financiero
1/ No incluye Impuesto Especial sobre Combustibles
2/ Decreto Legislativo No. 233 publicado en el Diario Oficial No. 239, Tomo 385 de fecha 21 de diciembre de 2009.
3/ Derogado
4/ El sistema de pensiones privados entra en vigencia a partir de 1998
2/ Decreto Legislativo No. 233 publicado en el Diario Oficial No. 239, Tomo 385 de fecha 21 de diciembre de 2009.
Memo Items
PIB (En millones de US$)
Tipo de cambio (SV/US$)
Devoluciones
- IVA
- Impuesto a la Renta
4,800.9 5,311.0
14,956.1 16,006.6
5.6
5.6
6.8
8.0
-
Notas metodolgicas
Cargas Tributarias
= Ingresos
Impositivos
a la Seguridad
Social,
Salud Pblicas
y Privadas+ de
obligatoria
contribucin
Ingresos
Impositivos
= Impuesto
Impuestos Generales
al Consumo
+ Impuestos
a la Propiedad
Impuestos
al Comercio
Guatemala
(En % PIB)
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
8.5
9.9
10.3
10.0
8.8
10.0
10.8
11.0
11.0
11.8
12.1
12.7
13.6
13.5
13.4
13.1
13.8
13.9
13.1
12.1
12.2
12.6
12.7
12.8
8.5
9.9
10.2
9.9
8.8
10.0
10.8
10.9
11.0
11.8
11.9
12.5
13.4
13.2
13.1
12.8
13.5
13.6
12.7
11.9
12.0
12.3
12.4
12.6
7.3
8.6
9.0
8.7
7.5
8.6
9.4
9.5
9.5
10.2
10.2
10.8
11.8
11.5
11.5
11.1
11.7
11.9
11.0
10.3
10.4
10.7
10.8
11.0
7.3
8.6
8.9
8.7
7.5
8.6
9.4
9.4
9.5
10.1
10.1
10.6
11.6
11.4
11.3
10.9
11.6
11.7
10.9
10.1
10.2
10.5
10.6
10.7

Impuesto a la Renta de Personas Naturales
Impuesto a la Renta de Empresas 1/
1.5
0.1
1.4
3.0
0.1
2.9
1.9
0.1
1.8
1.9
0.1
1.8
1.1
0.1
1.1
1.6
0.1
1.5
2.1
0.1
2.0
2.1
0.2
1.9
1.9
0.1
1.8
2.1
0.1
2.0
2.2
0.1
2.1
2.6
0.2
2.4
3.1
0.3
2.8
3.0
0.2
2.8
2.8
0.2
2.6
2.9
0.3
2.6
3.3
0.3
3.0
3.3
0.3
3.0
3.3
0.3
3.0
3.2
0.3
2.8
3.1
0.4
2.7
3.4
0.4
3.0
3.4
0.4
3.0
3.8
0.3
3.5

Impuestos patrimoniales (ampliados)
- IUSI administrado por el Gobierno Central
- Sobre transferencias de patrimonio
Sobre circulacin de vehculos
0.2
0.1
0.1
0.0
0.1
0.2
0.1
0.1
0.0
0.1
0.2
0.1
0.1
0.0
0.1
0.2
0.1
0.1
0.0
0.1
0.2
0.1
0.1
0.0
0.1
0.2
0.0
0.0
0.0
0.2
0.1
0.0
0.0
0.0
0.1
0.2
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.1
0.2
0.0
0.0
0.0
0.1
0.2
0.0
0.0
0.0
0.2
0.2
0.0
0.0
0.0
0.2
0.2
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.1
0.2
0.0
0.0
0.0
0.2
0.1
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.1
0.2
0.0
0.0
0.0
0.2
0.2
0.0
0.0
0.0
0.2
0.2
0.0
0.0
0.0
0.2
0.1
0.0
0.0
0.0
0.1
0.2
0.0
0.0
0.0
0.2

IVA bruto
- Domstico
- Importaciones
Devoluciones
2.4
2.4
1.1
1.3
0.0
2.4
2.4
1.1
1.2
0.0
2.9
2.9
1.3
1.5
0.0
3.0
3.0
1.3
1.7
0.0
2.8
2.8
1.2
1.6
0.0
3.1
3.2
1.4
1.8
0.0
4.0
4.1
2.0
2.1
0.1
4.1
4.6
2.1
2.5
0.5
4.1
4.7
2.0
2.8
0.7
4.5
5.1
2.2
2.9
0.6
4.7
5.3
2.2
3.1
0.6
4.8
5.4
2.1
3.3
0.7
5.3
5.8
2.3
3.5
0.5
5.3
5.7
2.2
3.6
0.4
5.5
6.1
2.3
3.7
0.6
5.2
5.9
2.0
3.8
0.7
5.4
6.1
2.2
3.9
0.6
5.9
6.6
2.5
4.0
0.7
5.5
6.1
2.3
3.8
0.6
4.9
5.5
2.4
3.2
0.6
5.1
5.7
2.4
3.3
0.6
5.2
6.0
2.5
3.5
0.8
5.3
5.9
2.5
3.4
0.6
5.2
5.7
2.5
3.2
0.5
Sobre tabaco y sus productos
Sobre distribucin de bebidas
Sobre distribucin de cemento
Sobre distribucin de petrleo y derivados
Sobre primera matrcula de vehculos terrestres
Impuesto de salida del pas
0.8
0.2
0.2
0.0
0.3
0.0
0.0
0.9
0.2
0.2
0.0
0.5
0.0
0.0
1.2
0.2
0.2
0.0
0.7
0.0
0.0
1.2
0.2
0.2
0.0
0.8
0.0
0.0
1.2
0.2
0.2
0.0
0.8
0.0
0.0
1.2
0.2
0.2
0.0
0.8
0.0
0.0
1.1
0.2
0.2
0.0
0.7
0.0
0.0
1.3
0.2
0.2
0.0
1.0
0.0
0.0
1.6
0.2
0.2
0.0
1.1
0.0
0.1
1.6
0.1
0.2
0.0
1.2
0.0
0.1
1.4
0.2
0.2
0.0
1.0
0.0
0.1
1.6
0.2
0.2
0.0
1.1
0.0
0.1
1.5
0.2
0.2
0.1
1.0
0.0
0.1
1.3
0.2
0.2
0.0
0.9
0.0
0.1
1.3
0.1
0.1
0.0
0.9
0.0
0.1
0.7
0.2
0.2
0.0
0.2
0.0
0.1
1.3
0.1
0.2
0.0
0.8
0.0
0.1
1.2
0.1
0.2
0.0
0.8
0.0
0.1
1.0
0.1
0.1
0.0
0.7
0.0
0.1
1.1
0.1
0.1
0.0
0.7
0.0
0.1
1.0
0.1
0.1
0.0
0.7
0.0
0.1
0.9
0.1
0.1
0.0
0.6
0.0
0.1
0.9
0.1
0.1
0.0
0.5
0.1
0.1
1.0
0.1
0.1
0.0
0.5
0.2
0.1

Derechos arancelarios
1.6
1.6
1.5
1.5
2.3
2.3
1.9
1.9
1.8
1.8
2.1
2.1
1.7
1.7
1.5
1.5
1.5
1.5
1.5
1.5
1.4
1.4
1.3
1.3
1.4
1.4
1.4
1.4
1.3
1.3
1.8
1.8
1.1
1.1
1.0
1.0
0.8
0.8
0.7
0.7
0.7
0.7
0.7
0.7
0.6
0.6
0.5
0.5
Otros
Timbres fiscales y papel sellado
Otros SAT 2/
0.8
0.3
0.5
0.6
0.4
0.2
0.5
0.3
0.2
0.5
0.3
0.2
0.4
0.2
0.2
0.4
0.2
0.1
0.4
0.2
0.1
0.3
0.2
0.1
0.3
0.2
0.1
0.3
0.2
0.1
0.2
0.1
0.1
0.2
0.1
0.1
0.2
0.1
0.1
0.2
0.1
0.1
0.2
0.2
0.1
0.2
0.2
0.0
0.2
0.2
0.0
0.2
0.1
0.0
0.1
0.1
0.0
0.2
0.2
0.0
0.2
0.2
0.0
0.2
0.2
0.0
0.2
0.2
0.0
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.1
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.1
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.1
0.1
0.1
0.1
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
1.2
1.2
-
1.3
1.3
-
1.3
1.3
-
1.3
1.3
-
1.3
1.3
-
1.4
1.4
-
1.4
1.4
-
1.4
1.4
-
1.5
1.5
-
1.6
1.6
-
1.7
1.7
-
1.7
1.7
-
1.6
1.6
-
1.7
1.7
-
1.7
1.7
-
1.7
1.7
-
1.8
1.8
-
1.7
1.7
-
1.6
1.6
-
1.6
1.6
-
1.6
1.6
-
1.6
1.6
-
1.7
1.7
-
1.7
1.7
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.0
0.3
0.3
0.2
0.2
0.2
0.2
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.4
0.4
0.2
0.2
0.2
0.2
0.3
0.3
0.3
0.3
0.2
0.2

1. Totales

II.a. Municipios
1. Totales
Recaudacin muncipal total
2. Por tributo
IUSI administrado por los Gobiernos Locales
Contribuciones al IGSS
Aportaciones a seguridad social privada
Otros tributos del Gob. General
Impuesto sobre Hospedajes y Tarjeta de Turismo
Regalas Petroleras e Hidrocarburos compartibles
Fuente: SAT, MINFIN

1/ Incluye el Impuesto de Solidaridad, Extraordinario y Temporal (ISET), Imp. Empr. Mercantiles y Agropecuarias (IEMA), Imp. Solid. Extraor. y Temporal de Apoyo a los Acuerdos de Paz (IETAAP), Extraordinario Decreto N 58-91, todos derogados.
2/ Hasta 2007 incluye el Impuesto sobre Pasajes Areos Internacionales, declarado inconstitucional por la Corte Constitucional de Guatemala.
Memo Items
PIB a precios corrientes en millones de Quetzales

Tipo de cambio (GTQ/US$)
Devoluciones
IVA
- Devoluciones del Crdito Fiscal
- Autocompensaciones de Exportadores
31,875.3 43,687.0 49,766.6 58,954.7 68,180.9

23,893.1 25,446.5 27,235.1 28,847.0 30,496.7
8.2
8.4
8.6
8.9
9.1
4.5
5.0
5.2
5.6
5.8
n.d.
n.d.
-
n.d.
n.d.
-
n.d.
n.d.
-
n.d.
n.d.
-
n.d.
n.d.
-
77,361.6
32,507.4
9.3
5.8
86,603.5
34,026.8
9.6
6.0
0.0
0.0
-
0.1
0.1
-
97,642.6 111,823.0 121,796.4 133,427.5 146,977.8 162,506.8 174,044.1 190,440.1 207,728.9 229,836.1 261,760.1 295,871.5 307,966.6 333,093.4 371,278.0 394,633.9 423,106.6
36,044.3 38,105.8 40,076.8 42,023.6 44,017.6 46,422.4 48,548.7 50,947.7 53,107.2 57,684.5 62,948.6 66,283.6 67,145.4 69,908.3 74,303.4 77,842.5 81,784.1
9.8
10.1
10.4
11.2
11.5
11.8
12.1
12.4
12.7
13.0
13.4
13.7
14.0
14.4
14.7
15.1
15.5
6.1
6.4
7.4
7.8
7.9
7.8
7.9
7.9
7.6
7.6
7.7
7.6
8.2
8.1
7.8
7.8
7.9
0.5
0.5
-
0.6
0.6
-
0.5
0.5
-
0.6
0.6
-
Notas metodolgicas
Cargas Tributarias
= Ingresos
Impositivos
a la Seguridad
Social,
Salud Pblicas
y Privadas+ de
obligatoria
contribucin
Ingresos
Impositivos
= Impuesto
Impuestos Generales
al Consumo
+ Impuestos
a la Propiedad
Impuestos
al Comercio
Exterior + Otros* + Recaudacin Subnacional Total +
0.7
0.7
-
0.5
0.5
-
0.4
0.4
-
0.6
0.6
-
0.7
0.7
-
0.6
0.6
0.0
0.7
0.5
0.2
0.6
0.4
0.2
0.6
0.4
0.2
0.6
0.4
0.3
0.8
0.5
0.3
0.6
0.4
0.2
0.6
0.4
0.2
Honduras
(En % PIB)
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
16.8
17.5
18.2
17.9
17.3
18.9
17.5
17.0
19.7
20.6
16.3
16.5
17.1
17.4
18.0
17.9
18.4
20.3
19.9
18.1
18.3
17.9
18.9
19.6
16.8
17.5
18.2
17.9
17.3
18.9
17.5
17.0
19.7
20.6
16.3
16.5
17.1
17.4
18.0
17.9
18.4
20.3
19.9
18.1
18.3
17.9
18.9
19.6
15.4
16.1
16.7
16.3
15.7
17.1
15.6
15.1
18.0
18.9
14.7
14.7
14.8
14.9
15.5
15.5
16.0
17.7
17.1
15.2
15.4
15.8
15.9
16.4
14.7
15.5
16.0
15.6
14.8
16.3
14.7
14.1
17.0
17.8
13.8
13.8
13.8
13.8
14.5
14.5
15.2
16.4
16.1
14.2
14.4
14.8
14.9
15.3

3.4
0.9
2.5
3.8
1.8
2.0
4.6
1.1
3.5
4.2
1.0
3.2
3.8
1.0
2.8
5.0
1.2
3.9
4.2
0.9
3.3
3.9
0.9
3.0
4.6
1.2
3.4
3.8
1.2
2.6
2.8
1.0
1.8
3.0
0.9
2.1
2.9
0.9
2.0
3.1
0.9
2.2
3.7
0.9
2.8
3.9
0.9
3.0
4.5
1.5
3.1
5.1
1.7
3.5
5.1
1.6
3.5
4.6
1.5
3.1
4.5
1.5
3.0
5.1
1.6
3.5
4.9
1.6
3.3
5.1
1.7
3.4

Impuestos a la propiedad
Revaluacin de Activos
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.2
0.2
-
0.2
0.2
-
0.2
0.2
-
0.2
0.2
-
0.2
0.2
-
0.2
0.2
-
0.2
0.2
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.2
0.1
0.1
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-

IVA
- Interno
- Aduanas
2.7
2.7
1.5
1.2
2.9
2.9
1.5
1.4
2.9
2.9
1.6
1.4
3.1
3.1
1.6
1.5
3.1
3.1
1.6
1.4
3.5
3.5
1.8
1.6
3.5
3.5
1.9
1.6
3.8
3.8
1.9
1.9
4.9
4.9
2.5
2.5
6.1
6.1
3.2
2.9
4.8
4.8
2.6
2.3
4.5
4.5
2.4
2.2
4.6
4.6
2.4
2.2
5.0
5.0
2.5
2.5
5.1
5.1
2.5
2.6
5.2
5.2
2.4
2.8
5.6
5.6
2.6
3.0
6.1
6.1
2.6
3.4
6.3
6.3
2.8
3.5
5.2
5.2
2.8
2.4
5.4
5.4
2.7
2.6
5.7
5.7
2.9
2.8
5.6
5.6
2.7
2.9
5.5
5.5
n.d
n.d
Aporte Atencin Programas Sociales y Conservacin Patrimonial
Impuestos sobre la produccin
- Cerveza
- Aguardiente y Licores
- Gaseosas
- Cigarrillos
- Derivados del petrleo
- Otros
Otros impuestos sobre servicios y actividades especficas
2.7
3.0
3.3
3.5
3.3
3.3
3.0
2.7
4.1
2.7
0.8
0.2
0.0
0.1
0.2
3.8
2.5
0.8
0.2
0.0
0.2
0.3
3.8
2.4
0.9
0.2
0.0
0.2
0.2
3.5
2.1
0.8
0.1
0.0
0.2
0.2
3.5
2.2
0.7
0.1
0.0
0.2
0.2
3.5
2.1
0.7
0.1
0.0
0.2
0.2
3.2
1.8
0.7
0.1
0.0
0.2
0.2
3.2
1.9
0.7
0.1
0.0
0.2
0.2
3.6
2.4
0.7
0.1
0.0
0.2
0.1

1. Totales
2.0
0.6
0.3
0.2
0.4
0.3
0.2
0.7
2.2
0.6
0.2
0.2
0.4
0.6
0.2
0.7
2.5
0.6
0.1
0.3
0.4
0.9
0.2
0.7
2.3
0.6
0.1
0.3
0.4
0.6
0.3
1.1
2.6
0.6
0.1
0.3
0.4
0.9
0.3
0.7
2.7
0.6
0.1
0.3
0.4
1.0
0.3
0.6
2.5
0.5
0.1
0.3
0.4
1.0
0.3
0.5
2.1
0.4
0.1
0.3
0.4
0.7
0.3
0.6
4.3
1.5
2.1
0.5
0.0
0.3
0.4
0.6
0.4
0.6
5.4
2.5
2.1
0.4
0.1
0.3
0.4
0.6
0.3
0.7
4.1
1.9
1.6
0.4
0.0
0.2
0.3
0.4
0.2
0.6
4.2
1.9
1.7
0.3
0.0
0.2
0.2
0.7
0.2
0.5
4.3
2.0
1.7
0.3
0.0
0.2
0.3
0.7
0.2
0.7
4.4
2.7
1.1
0.2
0.0
0.2
0.4
0.0
0.2
0.6
4.3
2.8
0.9
0.2
0.0
0.1
0.3
-
0.2
0.6
0.2
0.7
0.2
0.5
0.3
0.6
0.2
0.6
0.2
0.6
0.2
0.6
0.2
0.6
0.2
0.6
0.2
0.6
0.0
0.0
0.2
0.2
0.2
0.2

Gravmenes arancelarios
A las exportaciones
5.6
3.9
1.7
5.7
4.2
1.5
5.1
4.3
0.8
4.7
4.4
0.3
4.5
4.1
0.4
4.3
3.8
0.5
3.8
3.6
0.2
3.5
3.4
0.1
3.0
2.9
0.1
2.3
2.3
0.0
1.9
1.9
0.0
2.0
2.0
1.8
1.8
1.2
1.2
1.2
1.2
1.2
1.2
1.1
1.1
1.2
1.2
1.1
1.1
0.7
0.7
0.8
0.8
0.8
0.8
0.8
0.8
0.7
0.7
Otros
Varios
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.7
0.6
0.7
0.7
0.8
0.8
1.0
1.0
1.0
1.1
0.9
0.9
1.0
1.1
1.1
1.0
0.7
1.3
1.0
1.0
1.0
1.0
1.0
1.1
0.7
0.6
0.7
0.7
0.8
0.8
1.0
1.0
1.0
1.1
0.9
0.9
1.0
1.1
1.1
1.0
0.7
1.3
1.0
1.0
1.0
1.0
1.0
1.1

Gravamen de las Operaciones en las Instituciones Financieras

II.a. Municipios
Aportaciones
- IHSS (Salud Pblica)
- INJUPEMP (Pensiones Pblicas)
- INPREMA (Pensiones Pblicas)
- IPM (Pensiones militares)
1.4
1.4
1.4
1.4
1.6
1.6
1.6
1.6
1.6
1.6
1.8
1.8
1.9
1.9
1.9
1.9
1.7
1.7
1.8
1.8
1.6
1.6
1.8
1.8
2.3
2.3
2.5
2.5
2.5
2.5
2.4
2.4
2.4
2.4
2.6
2.6
2.8
2.8
2.9
2.9
2.9
2.9
2.1
2.1
3.0
3.0
3.2
3.2
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.6
0.5
0.6
0.0
0.5
0.6
0.6
0.0
0.5
0.6
0.5
0.0
0.6
0.6
0.6
0.0
0.9
0.7
0.7
0.0
1.1
0.6
0.8
0.0
1.1
0.6
0.8
0.0
1.2
0.5
0.7
0.0
1.2
0.6
0.7
0.0
1.3
0.6
0.7
0.0
1.3
0.5
0.9
0.0
1.3
0.6
0.8
0.2
1.2
0.7
0.8
0.2
1.0
0.4
0.5
0.2
1.5
0.6
0.8
0.2
1.6
0.6
0.7
0.3
12,537.0
11,278.9
4.9
4.1
16,314.0
12,033.3
5.0
5.3
18,800.0
12,999.8
5.2
5.5
22,689.0
14,138.4
5.3
6.5
28,862.0
14,251.2
5.5
8.4
37,507.0
15,142.1
5.6
9.5
47,763.0
15,970.2
5.7
11.7
61,322.0
17,054.7
5.9
13.0
70,438.0
17,739.9
6.0
13.4
77,096.0 106,654.2 118,415.8 129,166.6 142,817.8 161,507.5 183,747.4 206,288.0 233,567.2 262,416.9 275,632.2
17,653.3 19,092.3 20,061.3 21,134.5 22,537.2 24,110.8 25,616.2 28,137.6 30,671.8 32,594.2 32,046.4
6.1
6.2
6.4
6.5
6.6
6.8
6.9
7.0
7.2
7.3
7.5
14.2
14.8
15.5
16.4
17.3
18.2
18.8
18.9
18.9
18.9
18.9
299,286.0
33,644.6
7.6
18.9
334,395.5
35,621.1
7.8
18.9
358,725.3
37,643.8
7.9
19.5
377,630.3
39,190.7
8.1
20.5
Fuente: DEI, SEFIN

Memo Item
PIB (en millones de Lempiras)
Tipo de cambio (HNL/US$)
Notas metodolgicas
Cargas Tributarias
= Ingresos
Impositivos
a la Seguridad
Social,
Salud Pblicas
y Privadas+ de
obligatoria
contribucin
Ingresos
Impositivos
= Impuesto
Impuestos Generales
al Consumo
+ Impuestos
a la Propiedad
Impuestos
al Comercio
Exterior + Otros* + Recaudacin Subnacional Total
+ Otros ingresos del Gobierno General*
Jamaica
(% of GDP)
FISCAL YEARS
1990
1991
20.4
19.2
20.4
19.2
Tax Revenue
20.4
19.2
20.4
19.2
Tax on income (inclusive of capital gains) and profits

Personal Income Tax
- PAYE
- Non corporate (other individuals)
Corporate Income Tax
- Bauxite and Alumina
- Bank and Trust Companies (policy reform revenue gai
- Other Companies
- Tax on Profits
9.6
4.4
3.9
0.5
5.1
0.4
0.0
3.0
1.8
8.1
4.4
4.0
0.4
3.7
0.3
0.2
2.2
1.0
- Education Tax
0.8
0.7
Property tax (CG collected until FY 1996-97 and

thereafter Local Authorities - Parochial Revenue Fund
(PRF))
- property tax
0.2
0.2
0.1
0.1
General & Specific Consumption Taxes

GCT Domestic
SCT Domestic
GCT Imports
SCT Imports
3.7
0.0
2.9
0.8
0.0
4.8
1.3
2.5
1.0
0.0

1. Totals (Net)
2. By tax Collection after refunds
Taxes on foreign trade

Customs duties
Stamp Duties
Travel Tax
3.5
2.1
1.2
0.2
3.4
2.6
0.6
0.3
Others
Stamp duty
Motor vehicle licenses
Betting, gaming, and lotteries
Contractors levy
Environmental levy
Others
- Excise
- Retail Sales
- Other Licenses
- Entertainment
- Tax de sejour (tourism)
- Sales tax on used cars
- Telephone and Telex
2.6
1.1
0.1
0.1
0.0
0.0
1.2
0.1
0.5
0.0
0.0
0.2
0.0
0.2
2.0
1.1
0.1
0.1
0.0
0.0
0.7
0.1
0.3
0.0
0.0
0.1
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
Property tax
0.0
0.0
Administered by the Local Government/ Parish Councils.

Collections devolved from the Central Govt in FY 1997
- from Consolidated Fund to Parochial Revenue Fund
0.0
0.0
0.0
0.0
0.0
0.0
II. Taxes under the jurisdiction of Subnational Governments

Total state collection
1. Totals
2. By tax

Total Social Contributions
Government Social Security (National Insurance Scheme -
IV. Other General Government taxes

N/A
Nominal GDP (JMD) million

Exchange rate (JA$/US$)
0.0
0.0
38,103.3
13,179.0
2.4
7.2
57,604.8
13,731.2
2.4
12.1
Source: MOF inclusive of TAX ADMINISTRATION JAMAICA, FISCAL POLICY MGMT UNIT (FPMU),THE NATIO
Note: The annual average exchange rate is calculated as a simple average from all the daily weighted averag
1992
1993
1994
1995
1996
1997
20.0
21.9
22.3
23.7
22.3
22.1
20.0
21.9
22.3
23.7
22.3
22.1
20.0
21.9
22.3
23.7
22.3
22.1
20.0
21.9
22.3
23.7
22.3
22.1
8.3
3.9
3.6
0.3
4.4
0.2
0.0
2.7
1.5
8.1
3.9
3.6
0.3
4.2
0.1
0.0
2.8
1.2
9.0
4.3
3.9
0.3
4.7
0.2
0.0
3.2
1.3
8.9
4.6
4.4
0.3
4.2
0.4
0.0
2.8
1.0
8.8
5.1
4.8
0.3
3.7
0.0
0.0
2.5
1.2
8.7
5.2
4.9
0.3
3.5
0.1
0.0
2.2
1.3
0.7
0.8
0.9
1.0
1.1
1.2
0.1
0.1
0.2
0.2
0.3
0.3
0.2
0.2
0.2
0.2
0.0
0.0
6.3
2.7
2.0
1.6
0.0
7.7
3.5
1.5
2.7
0.0
7.8
3.7
1.2
2.7
0.2
8.9
4.0
0.9
3.5
0.5
7.9
3.9
0.6
2.9
0.5
8.0
3.8
0.8
2.9
0.5
3.3
2.8
0.2
0.4
3.6
3.0
0.2
0.3
2.9
2.4
0.2
0.3
3.3
2.8
0.2
0.3
3.0
2.4
0.2
0.4
3.1
2.5
0.3
0.4
1.3
1.1
0.1
0.1
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.5
1.1
0.3
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.4
1.0
0.3
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.4
1.0
0.2
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.3
1.0
0.2
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.1
0.8
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
98,225.3
14,434.3
2.4
23.0
135,722.3
15,104.6
2.4
24.9
180,403.5
15,715.3
2.4
33.1
231,147.7
16,447.7
2.5
35.3
274,458.3
16,707.2
2.5
37.1
297,398.6
16,714.3
2.5
35.4
CY MGMT UNIT (FPMU),THE NATIONAL INSURANCE SCHEME (NIS) OF THE MLSS,THE DEPARTMENT OF LOCAL GOVE
e from all the daily weighted average exchange rates for the respective fiscal year.
1998
1999
2000
2001
2002
2003
23.5
22.9
23.4
23.0
22.0
24.0
23.5
22.9
23.4
23.0
22.0
24.0
23.5
22.2
22.8
22.3
21.4
23.4
23.3
22.0
22.6
22.2
21.3
23.1
9.0
5.5
5.2
0.3
3.5
0.1
0.0
2.0
1.3
8.5
4.4
4.1
0.2
4.2
0.0
0.0
2.0
2.1
9.2
4.5
4.3
0.2
4.7
0.1
0.0
1.9
2.7
8.7
4.8
4.6
0.2
3.8
0.2
0.0
1.5
2.2
8.4
4.8
4.6
0.2
3.5
0.2
0.0
1.5
1.9
9.6
5.1
4.8
0.3
4.4
0.1
0.0
1.6
2.7
1.2
1.0
1.0
1.0
1.0
1.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
8.6
3.7
1.2
3.1
0.6
8.4
3.9
0.6
2.4
1.5
8.3
3.4
1.4
2.4
1.1
8.3
3.4
1.3
2.3
1.3
8.0
3.5
1.3
2.3
0.9
8.7
3.9
1.0
2.5
1.3
3.2
2.5
0.3
0.5
2.9
2.1
0.2
0.5
2.9
2.2
0.2
0.5
2.9
2.2
0.2
0.5
2.6
2.1
0.2
0.3
2.5
2.2
0.2
0.2
1.3
0.8
0.3
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.2
0.8
0.2
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.2
0.8
0.2
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.3
0.8
0.2
0.2
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.3
0.8
0.2
0.2
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.4
0.9
0.2
0.2
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.2
0.2
0.2
0.2
0.3
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.2
0.2
0.2
0.2
0.3
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.2
0.2
0.2
0.2
0.3
0.0
0.0
0.7
0.7
0.7
0.7
0.6
0.6
0.6
0.6
0.6
0.6
0.0
0.0
0.0
0.0
0.0
0.0
321,171.7
16,691.2
2.5
36.7
346,982.2
17,095.7
2.6
39.2
387,089.2
17,619.8
2.6
43.1
422,922.8
18,254.2
2.6
46.1
470,554.6
18,659.9
2.6
48.5
544,510.3
19,730.7
2.6
57.9
DEPARTMENT OF LOCAL GOVERNMENT (DLG) AND THE BANK OF JAMAICA (BOJ),
2004
2005
2006
2007
2008
2009
24.4
23.8
24.1
24.9
25.4
25.1
24.4
23.8
24.1
24.9
25.4
25.1
23.7
23.1
23.4
24.1
24.7
24.5
23.5
22.9
23.2
23.9
24.4
24.3
9.9
5.8
5.6
0.3
4.0
0.0
0.0
1.6
2.4
9.3
5.1
4.8
0.3
4.2
0.1
0.0
2.1
2.0
9.4
5.3
5.0
0.3
4.1
0.2
0.0
2.1
1.8
10.2
5.7
5.3
0.4
4.5
0.1
0.0
2.2
2.2
10.7
6.1
5.7
0.4
4.6
0.0
0.0
2.7
1.9
10.9
5.5
5.1
0.4
5.4
0.0
0.0
2.7
2.7
1.0
1.0
1.1
1.1
1.2
1.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
8.4
3.9
0.7
2.6
1.2
8.5
4.1
0.5
2.7
1.2
8.7
4.1
0.5
3.0
1.1
8.7
4.1
0.4
3.2
1.0
8.8
4.0
0.5
2.9
1.4
9.2
3.8
0.6
2.6
2.2
2.5
2.2
0.2
0.2
2.6
2.2
0.2
0.3
2.5
2.1
0.1
0.2
2.4
2.1
0.1
0.2
2.4
2.1
0.1
0.2
2.0
1.7
0.1
0.2
1.7
1.3
0.1
0.2
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.4
1.0
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.5
1.1
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.6
1.1
0.1
0.1
0.1
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.3
0.8
0.2
0.1
0.1
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.2
0.6
0.2
0.1
0.1
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.2
0.2
0.2
0.2
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.2
0.2
0.2
0.2
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.2
0.2
0.2
0.2
0.2
0.7
0.7
0.7
0.7
0.7
0.7
0.8
0.8
0.7
0.7
0.6
0.6
0.0
0.0
0.0
0.0
0.0
0.0
622,573.6
20,586.0
2.7
61.3
699,989.2
21,746.2
2.7
62.5
784,171.2
23,058.5
2.7
65.9
885,352.6
24,009.9
2.7
69.1
997,314.8
24,281.1
2.7
72.9
1,065,626.9
23,638.9
2.7
88.5
2010
2011
2012
2013
24.6
24.0
24.8
24.8
24.6
24.0
24.8
24.8
23.8
23.1
23.9
23.8
23.6
22.9
23.7
23.4
8.9
4.7
4.4
0.3
4.2
0.0
0.0
2.8
1.4
8.5
5.1
4.8
0.3
3.4
0.0
0.0
2.3
1.1
8.6
4.8
4.5
0.3
3.8
0.0
0.0
2.7
1.1
7.7
4.6
4.3
0.3
3.1
0.0
0.0
2.4
0.7
1.1
1.2
1.1
1.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
10.5
4.0
0.7
3.3
2.5
10.0
3.8
0.7
3.3
2.2
10.2
3.8
0.9
3.4
2.1
10.3
4.2
0.8
3.5
1.8
2.1
1.7
0.1
0.3
2.1
1.6
0.1
0.4
2.3
1.8
0.1
0.4
2.5
1.8
0.1
0.6
1.0
0.5
0.2
0.1
0.1
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.1
1.5
1.7
0.6
0.6
0.1
0.1
0.1
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.1
0.1
0.2
0.3
0.0
0.0
0.0
0.0
0.0
0.0
0.3
0.6
0.2
0.2
0.1
0.1
0.5
0.0
0.0
0.0
0.0
0.1
0.0
0.4
0.2
0.2
0.2
0.4
0.0
0.0
0.0
0.0
0.2
0.2
0.2
0.4
0.0
0.0
0.0
0.0
0.2
0.2
0.2
0.4
0.8
0.8
0.9
0.9
0.9
0.9
1.0
1.0
0.0
0.0
0.0
0.0
1,153,981.2
23,578.8
2.7
87.4
1,241,072.1
24,379.6
2.8
86.1
1,315,754.1
24,686.6
2.8
89.0
1,430,423
25,183.6
2.8
100.8
Mxico
(En % PIB)
1990
1991
20.8
19.9
17.3
17.2
14.5
14.3
14.2
14.0

- Personas fsicas
de las cuales retenciones por salarios
- No residentes
- Personas morales
- Otros
Impuesto al Activo (IMPAC) 1/
IETU
Impuesto a los rendimientos petroleros
Derechos a los hidrocarburos 2/
7.9
1.9
n.d.
n.d.
n.d.
6.0
n.d.
n.d.
n.d.
3.5
7.8
1.8
n.d.
n.d.
n.d.
6.0
n.d.
n.d.
n.d.
3.3

Impuesto sobre la tenencia o uso de vehculos 3/
0.1
0.1
0.1
0.1

IVA
3.6
3.6
3.4
3.4
IEPS de gasolinas y diesel
1.6
0.7
1.5
0.7

1. Totales
2. Por tributo - recaudacin neta de devoluciones (no petrolera)
IEPS no petrolero
- Tabacos labrados
- Bebidas alcohlicas
- Cerveza
- Aguas, refrescos y sus concentrados
- Juegos y Sorteos
- Telecomunicaciones
- Bebidas energizantes
- Otros
Impuesto sobre los autos nuevos (ISAN)
0.8
0.2
0.1
0.1
0.4
0.1
0.6
0.2
0.1
0.2
0.1
0.1

Impuesto a las Importaciones
Impuesto a las Exportaciones
0.9
0.9
0.0
1.0
1.0
0.0
Otros
Otros ingresos tributarios no petroleros 4/
0.1
0.1
0.1
0.1
0.3
0.3
0.1
0.1
0.2
0.2
2.8
2.3
0.5
-
2.9
2.4
0.5
-

IDE

II.b. Municipios
III. Contribuciones sociales
Contribuciones a la Seguridad Social Total
Contribuciones de Seguridad Social
Cuotas y aportaciones al ISSSTE
AFORES

PEMEX
Aprovechamiento sobre rendimientos excedentes
3.5
2.7
3.4
0.0
2.6
0.0
Fuente: SHCP, INEGI, BID

1/ Derogado a partir de 2008. Sujeto a un programa de compensacin desde dicho ao.

2/ Se considera como parte del Impuesto a la renta ya que PEMEX Exploracin y Produccin est obligad
3/ Ahora de competencia de los estados.
4/ Incluye Sustitutivo del Crdito al Salario
Memo Item
PIB (en millones de Pesos Mexicanos)
Tipo de cambio (MX$/US$)
Devoluciones
- Impuesto sobre la Renta
- IMPAC
- IVA
- IEPS
- Otros
738,897.5
630,771.4
87.1
2.8
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
949,147.6
679,095.7
88.6
3.0
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
Notas metodolgicas
Cargas Tributarias
= Ingresos
Impositivos
a la Seguridad
Social,
Pensiones
Ingresos
Impositivos
= Impuesto
Impuestos Generales
al Consumo
+ Impuestos
Gobierno General*
1992
1993
1994
1995
1996
1997
20.2
20.4
19.8
19.5
19.6
20.9
17.9
18.1
17.6
16.3
16.5
18.1
14.7
14.5
13.8
13.1
13.4
14.0
14.3
14.1
13.5
12.8
13.1
13.7
8.2
2.1
n.d.
n.d.
n.d.
6.1
n.d.
n.d.
n.d.
3.0
8.3
2.3
n.d.
n.d.
n.d.
5.9
n.d.
n.d.
n.d.
2.7
7.3
2.4
n.d.
n.d.
n.d.
5.0
n.d.
n.d.
n.d.
2.2
7.5
2.0
n.d.
n.d.
n.d.
5.5
n.d.
n.d.
n.d.
3.5
8.0
1.8
n.d.
n.d.
n.d.
6.3
n.d.
n.d.
n.d.
4.2
8.1
1.7
n.d.
n.d.
n.d.
6.4
n.d.
n.d.
n.d.
3.9
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
2.7
2.7
2.6
2.6
2.7
2.7
2.8
2.8
2.9
2.9
3.1
3.1
1.7
1.1
1.6
1.1
2.0
1.5
1.4
0.9
1.2
0.8
1.5
1.1
0.5
0.2
0.1
0.2
0.1
0.5
0.2
0.1
0.2
0.1
0.4
0.2
0.1
0.1
0.1
0.4
0.2
0.1
0.1
0.0
0.4
0.2
0.1
0.1
0.0
0.3
0.1
0.1
0.1
0.0
1.1
1.1
0.0
1.0
1.0
0.0
0.9
0.9
0.0
0.6
0.6
0.0
0.6
0.6
0.0
0.6
0.6
0.0
0.4
0.4
0.4
0.4
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.4
0.4
0.4
0.3
0.3
0.3
0.1
0.1
0.1
0.1
0.1
0.1
0.2
0.2
0.2
0.2
0.2
0.1
3.3
2.7
0.6
-
3.6
3.0
0.6
-
3.8
3.1
0.6
-
3.2
2.7
0.6
-
3.0
2.5
0.5
-
4.1
2.7
0.5
0.8
2.3
2.3
2.2
3.1
3.2
2.9
2.3
0.0
2.2
0.0
2.2
0.0
2.7
0.4
2.9
0.3
2.7
0.2
roduccin est obligado al pago anual del derecho ordinario sobre hidrocarburos, aplicando la tasa de 71.5% a la di
1,125,334.3 1,256,196.0 1,420,159.5 1,837,019.1 2,525,575.0 3,174,275.2

719,368.2
755,422.2
807,973.2
777,333.3
838,022.1
911,712.1
90.1
91.6
93.1
94.5
95.9
97.2
3.1
3.1
3.4
6.4
7.6
7.9
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.

Salud Pblicas
y Privadas+ de
obligatoria
contribucin
Impuestos
a la Propiedad
Impuestos
al Comercio
Exterior + Otros* + Recaudacin Subna
on poco materiales.
1998
1999
2000
2001
2002
2003
19.5
20.4
21.2
21.4
21.4
19.3
17.4
18.0
18.9
19.5
18.9
16.8
13.1
13.6
14.5
14.9
14.3
13.6
12.8
13.3
14.2
14.5
13.9
13.3
6.7
1.9
n.d.
n.d.
n.d.
4.9
n.d.
n.d.
n.d.
2.3
6.7
1.9
n.d.
n.d.
n.d.
4.8
n.d.
n.d.
n.d.
2.0
8.3
1.9
n.d.
n.d.
n.d.
6.4
n.d.
n.d.
n.d.
3.6
8.1
2.2
n.d.
n.d.
n.d.
6.0
n.d.
n.d.
n.d.
3.2
7.3
2.4
n.d.
n.d.
n.d.
4.9
n.d.
n.d.
0.2
2.2
7.7
2.3
n.d.
n.d.
n.d.
5.4
n.d.
n.d.
0.2
3.3
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
3.1
3.1
3.3
3.3
3.5
3.5
3.6
3.6
3.5
3.5
3.3
3.3
2.0
1.6
2.4
1.9
1.6
1.2
2.0
1.5
2.2
1.8
1.6
1.1
0.4
0.1
0.1
0.2
0.1
0.4
0.1
0.1
0.2
0.1
0.3
0.1
0.0
0.2
0.1
0.4
0.2
0.1
0.2
0.1
0.4
0.2
0.0
0.2
0.0
0.0
0.1
0.4
0.2
0.0
0.1
0.0
0.0
0.1
0.6
0.6
0.0
0.6
0.6
0.0
0.6
0.6
0.0
0.5
0.5
0.0
0.4
0.4
0.0
0.3
0.3
0.0
0.2
0.2
0.2
0.2
0.1
0.1
0.1
0.1
0.2
0.2
0.2
0.2
0.3
0.3
0.3
0.4
0.4
0.4
0.1
0.2
0.2
0.2
0.2
0.2
0.1
0.1
0.1
0.2
0.2
0.2
4.3
2.9
0.5
0.8
4.4
3.0
0.5
0.8
4.5
3.0
0.5
0.9
4.6
3.2
0.6
0.9
4.6
3.2
0.6
0.9
3.1
1.9
0.5
0.7
2.1
2.4
2.2
1.9
2.5
2.5
2.1
0.0
2.2
0.2
1.8
0.4
1.8
0.1
2.4
0.1
2.3
0.2
plicando la tasa de 71.5% a la diferencia que resulte entre el valor anual del petrleo crudo y gas natural extrados en
3,846,349.9
964,935.4
98.5
9.1
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
4,594,724.2
1,004,821.9
99.7
9.6
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
5,491,708.4
1,082,083.3
100.9
9.5
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
5,809,688.2
1,100,161.3
102.1
9.3
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
+ Otros* + Recaudacin Subnacional Total + Otros ingresos del
6,263,136.6
1,118,545.4
103.4
9.7
1.6
0.2
0.0
1.3
0.0
0.1
7,696,035.0
1,157,137.1
104.7
10.8
1.6
0.2
0.0
1.2
0.0
0.1
2004
2005
2006
2007
2008
2009
18.9
19.5
20.2
20.1
21.8
19.9
16.3
17.0
17.1
16.8
18.8
16.8
13.3
14.0
14.4
14.1
16.0
13.9
12.9
13.6
14.0
13.6
15.5
13.4
8.0
2.1
n.d.
n.d.
n.d.
6.0
n.d.
n.d.
0.2
4.1
9.1
2.2
2.1
2.0
0.2
6.8
1.4
0.3
0.1
0.0
5.0
9.8
2.3
2.1
1.9
0.2
7.5
1.6
0.3
0.1
0.0
5.5
9.5
2.3
2.1
2.0
0.2
7.2
1.9
0.3
0.1
0.0
4.8
12.4
2.5
2.3
2.2
0.2
9.9
1.8
0.3
0.0
0.4
0.0
7.4
8.8
2.5
2.3
2.2
0.2
6.3
1.6
0.3
0.0
0.4
0.0
4.0
0.1
0.1
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
3.3
3.3
3.4
3.4
3.6
3.6
3.6
3.6
3.7
3.7
3.4
3.4
1.0
0.6
0.6
0.2
0.0
-0.4
0.0
-0.4
-1.3
-1.8
0.5
0.0
0.4
0.2
0.1
0.1
0.0
0.1
0.4
0.2
0.0
0.1
0.0
0.1
0.4
0.2
0.0
0.1
0.0
0.0
0.0
0.4
0.2
0.0
0.1
0.0
0.4
0.2
0.0
0.1
0.0
0.0
0.4
0.2
0.0
0.2
0.0
0.0
0.1
0.1
0.1
0.1
0.3
0.3
0.0
0.3
0.3
0.0
0.3
0.3
0.0
0.3
0.3
0.0
0.3
0.3
0.0
0.3
0.3
0.0
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.2
0.2
0.4
0.4
0.4
0.4
0.5
0.5
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
3.0
1.8
0.5
0.7
3.0
1.8
0.5
0.8
2.8
1.7
0.4
0.7
2.8
1.6
0.4
0.8
2.8
1.6
0.3
0.9
2.9
1.6
0.4
0.9
2.7
2.5
3.1
3.3
3.0
3.2
2.2
0.5
2.0
0.6
3.0
0.1
3.3
0.0
3.0
-
3.2
-
11,399,472.0
1,517,285.4
109.8
10.9
1.5
0.2
0.0
1.2
0.0
0.0
12,256,864.0
1,568,578.6
111.3
11.1
1.7
0.2
1.5
0.0
0.1
12,072,542.0
1,506,361.0
112.8
13.5
1.9
0.3
1.5
0.0
0.1
y gas natural extrados en el ao y las deducciones permitidas.
8,690,254.0
1,248,831.8
106.0
11.3
1.7
0.3
0.0
1.3
0.0
0.1
9,424,602.0 10,520,793.0
1,323,992.6
1,432,942.1
107.2
108.4
10.9
10.9
1.6
1.6
0.3
0.2
0.0
0.0
1.2
1.3
0.0
0.0
0.1
0.0
2010
2011
2012
2013
20.5
20.8
20.7
21.6
17.6
18.1
17.7
18.6
14.8
15.3
14.9
15.7
14.4
14.8
14.3
15.1
9.9
2.6
2.4
2.2
0.2
7.3
1.9
0.3
0.0
0.3
0.0
4.8
11.2
2.6
2.4
2.3
0.2
8.6
2.1
0.3
0.0
0.3
0.0
5.8
11.1
2.7
2.5
2.4
0.2
8.3
1.8
0.3
0.0
0.3
0.0
5.9
11.3
2.8
2.6
2.5
0.2
8.5
2.4
0.4
0.0
0.3
0.0
5.4
0.1
0.1
0.1
0.1
0.0
-
0.0
-
3.8
3.8
3.7
3.7
3.7
3.7
3.5
3.5
0.1
-0.4
-0.5
-1.0
-0.8
-1.3
0.0
-0.5
0.5
0.2
0.0
0.2
0.0
0.0
0.0
0.5
0.2
0.0
0.2
0.0
0.1
0.0
0.0
0.5
0.2
0.1
0.1
0.0
0.0
0.0
0.0
0.5
0.2
0.1
0.1
0.0
0.0
0.0
0.0
0.1
0.1
-0.1
-0.1
0.0
0.0
0.0
0.0
0.2
0.2
0.0
0.2
0.2
0.0
0.2
0.2
0.0
0.2
0.2
0.0
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.5
0.5
0.6
0.6
0.3
0.3
0.3
0.4
0.2
0.2
0.2
0.2
2.8
1.6
0.4
0.8
2.8
1.6
0.4
0.8
2.8
1.6
0.3
0.8
2.9
1.7
0.4
0.8
2.9
2.7
3.0
3.0
2.9
-
2.7
-
3.0
-
3.0
-
13,266,858.0
1,602,507.4
114.3
12.6
1.8
0.2
1.4
0.0
0.1
14,527,337
1,698,764.1
115.7
12.4
2.0
0.2
1.6
0.0
0.2
15,600,077 16,082,510
1,796,042.9 1,842,563.1
117.1
118.4
13.2
12.8
2.2
2.0
0.2
0.2
1.8
1.6
0.0
0.0
0.2
0.2
Nicaragua
(En % PIB)
1990
1991
1992
1993
n.d
10.3
11.2
10.9
n.d
10.3
11.2
10.9
n.d
9.0
9.6
9.5
n.d.
8.4
9.1
8.8
Imp. sobre la renta, utilidades y ganancias de

Impuesto sobre la Renta de Empresas/1
n.d.
n.d.
n.d.
1.3
0.4
0.9
1.6
0.5
1.1
1.2
0.4
0.8

Impuesto sobre el Patrimonio Neto 2/
n.d.
n.d.
0.3
0.3
0.0
0.0
0.0
0.0

IVA 3/
- Domstico
- Importaciones
n.d.
n.d.
n.d.
n.d.
2.2
2.2
1.0
1.2
2.4
2.4
1.1
1.3
2.7
2.7
1.4
1.3
Impuesto Especfico de Consumo (IEC) - Oper
- Bebidas alcohlicas
- Cervezas
- Tabaco
- Gaseosas
- Derivados del Petrleo
- Otros
Impuesto Especfico de Consumo (IEC) - Impor
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
3.0
3.0
0.3
0.5
0.5
0.3
1.3
0.0
3.5
3.5
0.4
0.5
0.5
0.5
1.5
0.0
0.0
3.4
3.3
0.3
0.5
0.4
0.4
1.8
0.0
0.0

1. Totales

A las importaciones
Arancel temporal de proteccin
A las importaciones de Colombia y Honduras
A las exportaciones
n.d.
n.d.
n.d.
n.d.
1.1
0.5
0.7
0.0
1.2
0.6
0.6
0.0
1.0
0.6
0.4
0.0
Otros
Impuesto de Timbres Fiscales
Otros
n.d.
n.d.
-
0.5
0.5
-
0.5
0.5
-
0.6
0.6
-
n.d.
0.6
0.4
0.7
n.d.
0.6
0.4
0.7
n.d.
n.d.
1.4
1.4
1.6
1.6
1.4
1.4

II.b. Municipios
1. Totales
Contribuciones Sociales 4/
Contribuciones al INSS
Tributo Especial para FOMAV
Fuente: Ministerio de Hacienda y Crdito Pblico

1/ En 2003 incluye el Impuesto Extraordinario de la Banca Privada Nacional.
2/ Derogado.
3/ Impuesto General al Valor hasta 2002.
4/ No incluye los programas para la polica y la fuerza armada.
Memo
PIB (en millones de Crdobas, re-estimacin
PIB, Paridad del Poder Adquisitivo (en millo
Tipo de cambio (C$/US$)
519.0
8,044.1
4.0
0.14
15,706.0
8,298.9
4.1
4.27
19,470.0
8,522.1
4.2
5.00
23,365.0
8,690.0
4.3
5.62
* Re-estimacin PIB. Fuente: Banco Central de Nicaragua e informacin proporcionada por el Ministerio d
1994
1995
1996
1997
1998
1999
2000
2001
11.6
11.6
11.7
13.1
14.1
13.9
14.3
14.1
11.6
11.6
11.7
13.1
14.1
13.9
14.3
14.1
9.9
9.9
10.1
11.3
12.1
11.8
11.8
11.2
9.2
9.3
9.5
10.6
11.0
10.7
10.4
9.7
1.0
0.3
0.7
1.3
0.4
0.9
1.4
0.5
0.9
1.6
0.6
1.1
1.6
0.6
1.1
1.7
0.6
1.1
1.8
0.7
1.1
1.8
0.7
1.1
0.0
0.0
0.0
0.0
2.6
2.6
1.4
1.3
2.6
2.6
1.3
1.3
2.9
2.9
1.4
1.5
3.6
3.6
1.7
1.9
4.4
4.4
1.9
2.5
4.7
4.7
2.1
2.6
4.5
4.5
2.2
2.4
4.3
4.3
2.1
2.2
3.7
3.7
0.2
0.5
0.4
0.5
2.0
0.1
0.0
3.7
3.5
0.2
0.5
0.4
0.5
1.8
0.0
0.2
3.6
3.4
0.3
0.4
0.4
0.4
1.8
0.1
0.2
3.6
3.4
0.2
0.4
0.4
0.3
2.1
0.1
0.2
3.4
3.2
0.1
0.3
0.3
0.2
2.2
0.0
0.2
3.4
3.1
0.1
0.3
0.2
0.2
2.3
0.0
0.3
3.1
2.8
0.1
0.3
0.1
0.2
2.1
0.0
0.3
2.8
2.5
0.1
0.3
0.1
0.1
1.8
0.0
0.3
1.1
0.7
0.4
-
1.0
0.8
0.2
-
0.8
0.7
0.2
-
1.3
0.7
0.6
-
1.5
0.5
1.0
-
0.9
0.7
0.2
0.0
-
1.0
0.7
0.1
0.1
-
0.8
0.6
0.1
0.1
-
0.7
0.7
-
0.7
0.7
-
0.7
0.7
-
0.5
0.5
-
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
0.7
0.5
0.6
0.8
1.0
1.1
1.4
1.5
0.7
0.5
0.6
0.8
1.0
1.1
1.4
1.5
1.7
1.7
1.7
1.7
1.7
1.7
1.7
1.7
2.0
2.0
2.1
2.1
2.6
2.6
2.9
2.9
25,960.6
9,318.7
4.6
6.72
31,177.7
10,075.6
4.7
7.55
36,340.9
10,910.4
4.8
8.44
41,476.8
11,537.3
4.8
9.45
49,050.9
12,095.3
4.9
10.58
da por el Ministerio de Hacienda y Crdito Pblico de Nicaragua
57,346.0
13,131.3
5.0
11.81
64,812.0
13,980.5
5.1
12.68
71,563.3
14,724.1
5.2
13.37
2002
2003
2004
2005
2006
2007
2008
2009
14.8
16.2
16.8
17.6
18.7
19.1
18.7
18.3
14.8
16.2
16.8
17.6
18.7
19.1
18.7
18.3
11.8
13.2
13.7
14.4
15.2
15.5
15.0
14.7
10.4
11.7
12.1
12.9
13.6
13.8
13.2
12.9
2.2
0.8
1.4
3.0
1.0
2.0
3.4
1.2
2.2
3.7
1.2
2.4
4.0
1.0
3.0
4.2
1.1
3.1
4.3
1.1
3.2
4.6
1.2
3.3
4.5
4.5
2.0
2.5
4.7
4.7
2.0
2.8
5.0
5.0
2.0
2.9
5.3
5.3
2.0
3.3
5.7
5.7
2.2
3.5
5.8
5.8
2.3
3.6
5.5
5.5
1.9
3.6
5.2
5.2
2.2
3.0
2.8
2.6
0.1
0.3
0.2
0.1
1.9
0.0
0.2
3.1
2.7
0.1
0.3
0.2
0.1
1.9
0.0
0.4
3.0
2.4
0.1
0.3
0.1
0.1
1.8
0.0
0.6
3.1
2.4
0.1
0.3
0.1
0.1
1.7
0.0
0.7
3.1
2.3
0.1
0.4
0.1
0.1
1.5
0.0
0.8
3.0
2.2
0.1
0.3
0.1
0.1
1.5
0.0
0.7
2.7
2.0
0.1
0.3
0.1
0.1
1.3
0.0
0.7
2.6
2.0
0.1
0.3
0.1
0.1
1.3
0.0
0.6
0.8
0.8
0.0
0.1
-
0.7
0.7
0.0
0.0
-
0.7
0.7
0.0
0.0
-
0.8
0.8
0.0
0.0
-
0.8
0.7
0.0
0.0
-
0.7
0.7
0.0
0.0
-
0.7
0.7
0.0
0.0
0.0
0.5
0.5
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
0.0
0.0
0.0
0.0
0.0
0.0
1.4
1.5
1.5
1.5
1.5
1.5
1.4
1.4
1.4
1.5
1.5
1.5
1.5
1.5
1.4
1.4
3.0
3.0
3.1
3.1
3.1
3.1
3.2
3.2
3.5
3.5
3.6
3.6
3.7
3.7
3.6
3.6
0.1
0.2
0.4
0.4
74,445.0
15,063.1
5.2
14.25
80,390.4
15,751.5
5.3
15.10
92,323.4 105,776.8 119,235.2 137,590.8 164,494.3 170,459.9

16,876.4 18,065.1 19,393.5 20,909.4 22,169.5 21,853.5
5.4
5.5
5.6
5.7
5.8
5.9
15.94
16.73
17.57
18.45
19.37
20.34
2010
2011
2012
2013
2014 /p
19.9
20.7
21.5
22.0
22.5
19.9
20.7
21.5
22.0
22.5
15.6
16.4
17.0
17.2
17.5
13.7
14.5
15.1
15.2
15.5
4.5
1.1
3.4
5.2
1.2
4.0
5.4
1.3
4.1
5.5
1.2
4.3
5.9
1.2
4.7
5.5
5.5
2.2
3.4
5.9
5.9
2.1
3.8
6.2
6.2
2.1
4.0
6.2
6.2
2.1
4.1
6.4
6.4
2.2
4.1
3.0
2.1
0.1
0.3
0.0
0.1
1.4
0.1
0.8
2.8
1.9
0.1
0.4
0.0
0.1
1.2
0.1
0.9
2.8
1.9
0.1
0.4
0.0
0.1
1.3
0.1
0.9
2.7
1.9
0.1
0.4
0.0
0.1
1.3
0.0
0.8
2.6
1.9
0.1
0.4
0.0
0.1
1.3
0.0
0.6
0.6
0.6
0.0
0.0
0.0
0.7
0.6
0.0
0.0
0.0
0.7
0.7
0.0
0.0
0.0
0.7
0.6
0.0
0.0
0.0
0.6
0.6
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.5
1.6
1.6
1.7
1.7
1.5
1.6
1.6
1.7
1.7
4.3
4.3
4.3
4.3
4.5
4.5
4.8
4.8
5.0
5.0
0.4
0.4
0.3
0.4
0.3
186,683.0 218,762.9
22,919.4 24,642.9
5.9
6.0
21.36
22.42
246,164.0
26,378.5
6.1
23.55
267,981.6
27,901.6
6.1
24.72
303,914.0
29,460.9
6.1
25.96
Panam
(En % PIB)
1990
1991
18.7
19.2
17.0
17.6
10.9
11.5

- Pagos con doc. fisc.
10.5
n.d.
11.1
n.d.
Recaudacin neta de devoluciones (sin doc. fisc.)
10.5
11.1
3.7
3.7
2.4
1.1
0.2
-
4.3
4.3
2.7
1.3
0.3
-

Impuesto de transferencia de bienes inmuebles
Impuesto de inmuebles
Impuesto sobre bancos, financieras y casas de cambio
Impuesto de Aviso de Operacin de Empresas 3/
0.8
0.1
0.5
0.0
0.2
0.7
0.1
0.4
0.0
0.2

ITBMS
1.4
1.4
1.5
1.5
I. Tributos cuya potestad corresponde al Gob. Central 1/

1. Totales
2. Por tributo - recaudacin neta de devoluciones (sin doc. fisc.)

Impuesto sobre la Renta
- Personas Naturales
- Personas Jurdicas
- Otros no clasificables
de los cuales Ganancias de Capital 2/
Impuestos sobre la nmina
Seguro Educativo - Trabajadores independientes
- Ventas internas
- Importacin
0.5
0.8
0.6
0.9
Impuesto al consumo de combustibles y deriv. del petrleo
I.S.C. 4/
- I.S.C. Cerveza
- I.S.C. Licores y Vinos
- I.S.C. Gaseosas
- I.S.C. - Cigarrillo Importado
- I.S.C. - Varios Importados
- I.S.C. - Joyas y Armas
- I.S.C. - Televisin, Cable y Microonda
- I.S.C. - Suerte y Azar
- I.S.C. - Automviles
Impuesto sobre seguros
Llamadas telefnicas y cable 5/
Otros 6/
2.0
1.2
0.6
0.2
0.2
0.0
0.2
0.1
0.0
2.2
1.4
0.5
0.2
0.2
0.0
0.1
0.1
0.1
0.0

Impuestos de importacin
Impuestos de exportacin 5/
2.4
2.1
0.2
2.2
1.9
0.3
Otros
Impuesto sobre timbres
0.3
0.3
0.3
0.3
0.4
0.4
0.4
0.4
6.1
6.1
6.1
6.1

II.b. Municipios
Caja de Seguro Social
V. Ingresos No Tributarios 6/
1.7
1.7
Anualidad, peajes y serv. del Canal

Dividendos del canal
Tasa nica para Sociedades
1.3
0.4
1.3
0.3
Fuente: DGI, Contralora General de la Repblica (INEC), MEF

1/ No incluye: i) Impuesto de Naves; ii) Impuesto a la Navegacin en Aguas Jurisdiccionales; iii) Ingresos r
2/ En 2006 se inici para las de capital y en 2007 para las de inmuebles.
3/ Anteriormente llamado Impuesto de Licencia Comercial.
4/ Los bienes aqu sealados eran gravados con impuestos independientes antes de 1995
5/ Derogado
6/ No incluye tasas como las de hospedaje, sobre los pasajes areos y servicios aeroportuarios. No incluy
PIB en millones de Balboas corrientes
Tipo de cambio (B/./US$)
5,818.4
9,336.8
2.5
1.0
6,397.8
10,556.2
2.5
1.0
Notas metodolgicas
Cargas Tributarias
= Ingresos
Impositivos
a la Seguridad
Social,
Pensiones
Ingresos
Impositivos
= Impuesto
Impuestos Generales
al Consumo
+ Impuestos
1992
1993
1994
1995
1996
1997
1998
1999
19.0
18.5
18.4
19.0
18.3
18.3
18.0
18.7
17.6
17.1
17.1
17.6
17.0
17.1
16.8
17.2
11.5
11.0
11.0
11.5
10.9
11.0
10.7
11.2
11.1
n.d.
10.7
n.d.
10.6
n.d.
11.1
n.d.
10.5
n.d.
10.6
n.d.
10.3
n.d.
10.9
n.d.
11.1
10.7
10.6
11.1
10.5
10.6
10.3
10.9
4.4
4.4
2.3
1.8
0.3
-
4.1
4.1
2.1
1.8
0.2
-
4.0
4.0
2.2
1.6
0.2
-
4.6
4.6
2.5
1.9
0.2
-
4.2
4.2
2.5
1.5
0.2
-
4.4
4.4
2.3
1.9
0.2
-
3.6
3.6
2.3
1.1
0.2
-
4.4
4.4
2.4
1.7
0.3
-
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.6
0.1
0.4
0.0
0.2
0.6
0.1
0.3
0.0
0.2
0.6
0.1
0.3
0.0
0.2
0.6
0.1
0.3
0.0
0.2
0.6
0.1
0.3
0.0
0.2
0.6
0.1
0.3
0.0
0.2
0.6
0.1
0.3
0.0
0.2
0.6
0.1
0.4
0.0
0.2
1.6
1.6
1.7
1.7
1.7
1.7
1.7
1.7
1.6
1.6
1.6
1.6
1.7
1.7
1.6
1.6
0.7
1.0
0.7
1.0
0.7
1.0
0.7
1.0
0.6
1.0
0.6
1.0
0.6
1.1
0.6
1.0
2.0
1.2
0.5
0.2
0.2
0.0
0.1
0.1
0.1
0.0
2.0
1.2
0.5
0.2
0.2
0.0
0.1
0.1
0.1
0.0
1.9
1.1
0.5
0.2
0.1
0.0
0.1
0.2
0.1
0.0
1.9
1.1
0.5
0.2
0.2
0.0
0.1
0.2
0.1
0.0
1.7
1.0
0.4
0.2
0.1
0.0
0.1
0.2
0.1
0.0
1.6
0.9
0.4
0.2
0.1
0.0
0.1
0.1
0.1
0.0
1.7
1.1
0.4
0.2
0.1
0.0
0.0
0.1
0.1
0.0
1.6
1.1
0.3
0.2
0.1
0.0
0.1
0.1
0.0
2.2
2.1
0.2
2.0
1.8
0.2
2.1
1.9
0.2
2.0
1.9
0.1
1.9
1.8
0.1
1.9
1.8
0.1
2.3
2.2
0.0
2.1
2.1
0.0
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.0
6.0
1.4
1.3
1.3
1.4
1.3
1.2
1.2
1.5
1.2
0.2
1.1
0.2
1.1
0.2
1.2
0.2
1.1
0.2
1.0
0.2
1.0
0.2
0.9
0.4
0.2
onales; iii) Ingresos recaudados por la Junta de Control de Juegos.
oportuarios. No incluye la sobretasa de 1% sobre los prstamos destinada, entre otroas, al FECI.
7,272.9
11,682.5
2.6
1.0
7,942.3
12,613.1
2.6
1.0
8,469.2
13,248.6
2.7
1.0
8,657.8
13,762.0
2.7
1.0
9,322.1
15,046.2
2.8
1.0
10,084.1
16,554.5
2.9
1.0
10,932.4
17,678.5
2.9
1.0
11,456.3
18,633.0
3.0
1.0
plotacin de recursos naturales = Ingresos Fiscales Ajustados la BID-CIAT

ue incluyeSelectivos
Salud Pblicas
y Privadas+ de
obligatoria
contribucin
mpuestos
a la Propiedad
Impuestos
al Comercio
Exterior + Otros* + Recaudacin Subnaci
poco materiales.
2000
2001
2002
2003
2004
2005
2006
19.3
18.2
18.2
18.0
18.1
18.2
20.8
17.4
16.3
15.8
15.6
15.4
15.2
16.9
11.0
10.0
9.9
10.0
9.8
9.9
11.6
10.6
0.7
9.7
0.6
9.5
0.7
9.6
0.6
9.5
0.7
9.5
0.6
11.3
0.7
10.0
9.0
8.9
9.0
8.8
8.9
10.6
4.2
4.2
2.5
1.4
0.3
-
3.8
3.8
2.5
1.1
0.2
-
3.6
3.6
2.5
0.9
0.2
-
3.3
3.3
2.0
1.0
0.2
-
3.3
3.3
1.9
1.2
0.3
-
3.6
3.6
2.0
1.4
0.3
-
5.0
5.0
2.0
1.9
1.1
0.7
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.2
0.2
0.3
0.3
0.6
0.1
0.3
0.0
0.2
0.6
0.1
0.4
0.0
0.2
0.5
0.1
0.3
0.0
0.1
0.8
0.1
0.4
0.1
0.2
0.7
0.1
0.3
0.1
0.2
0.8
0.1
0.4
0.0
0.2
0.8
0.2
0.3
0.0
0.2
1.4
1.4
1.3
1.3
1.3
1.3
1.5
1.5
1.6
1.6
1.7
1.7
1.9
1.9
0.6
0.8
0.6
0.7
0.5
0.7
0.7
0.8
0.9
0.8
0.9
0.8
1.0
0.9
1.5
0.9
0.3
0.2
0.1
0.0
0.1
0.1
0.0
1.4
0.9
0.3
0.1
0.1
0.0
0.1
0.1
0.0
1.5
0.9
0.3
0.1
0.1
0.0
0.1
0.1
0.0
1.4
0.9
0.3
0.1
0.1
0.0
0.0
0.0
0.0
0.1
0.1
0.0
1.2
0.7
0.3
0.1
0.1
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.9
0.4
0.3
0.1
0.1
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.9
0.5
0.3
0.1
0.1
0.0
0.0
0.0
0.0
0.1
0.0
1.7
1.7
0.0
1.4
1.4
0.0
1.5
1.5
0.0
1.5
1.5
0.0
1.5
1.5
0.0
1.6
1.6
0.0
1.6
1.6
-
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.4
0.4
0.4
0.4
0.3
0.3
0.3
0.4
0.4
0.4
0.4
0.3
0.3
0.3
6.4
6.4
6.2
6.2
5.9
5.9
5.6
5.6
5.6
5.6
5.3
5.3
5.2
5.2
2.0
1.9
2.4
2.5
2.7
2.9
3.9
1.5
0.3
0.2
1.4
0.3
0.2
1.5
0.7
0.2
1.3
0.8
0.3
1.2
1.3
0.3
1.3
1.3
0.3
1.6
2.0
0.4
11,620.5
19,574.0
3.0
1.0
11,807.5
20,137.2
3.1
1.0
12,272.4
20,902.3
3.2
1.0
12,933.2
22,217.3
3.2
1.0
14,179.3
24,515.3
3.3
1.0
15,464.7
26,968.3
3.4
1.0
17,137.0
30,167.7
3.4
1.0
ecaudacin Subnacional Total +
2007
2008
2009
2010
2011
2012
2013
22.0
21.1
22.2
21.9
22.2
22.5
22.0
17.4
17.4
18.6
18.5
18.6
19.4
19.3
11.9
11.7
12.3
12.5
12.1
13.3
12.7
11.6
0.8
11.4
0.6
12.0
0.7
12.2
0.7
11.8
0.5
13.1
0.7
12.4
0.4
10.8
10.8
11.3
11.5
11.3
12.3
12.0
4.7
4.7
2.0
1.9
0.8
0.4
4.8
4.8
2.0
2.1
0.6
0.3
5.3
5.3
2.1
2.7
0.5
0.2
4.9
4.9
1.6
2.2
1.0
0.4
4.3
4.3
1.6
1.7
0.9
0.4
5.5
5.5
1.5
3.0
1.0
0.3
5.4
5.4
1.7
2.4
1.4
0.7
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.8
0.2
0.4
0.0
0.2
0.7
0.2
0.4
0.0
0.2
0.8
0.1
0.4
0.0
0.2
0.8
0.1
0.4
0.0
0.3
0.8
0.1
0.4
0.1
0.3
0.8
0.1
0.3
0.1
0.3
0.9
0.1
0.4
0.1
0.3
2.1
2.1
2.3
2.3
2.3
2.3
2.8
2.8
3.3
3.3
3.3
3.3
3.1
3.1
1.0
1.1
1.1
1.2
1.2
1.1
1.5
1.4
1.8
1.6
1.8
1.5
1.8
1.3
0.8
0.5
0.3
0.1
0.1
0.0
0.0
0.0
0.0
0.1
0.0
0.9
0.4
0.4
0.1
0.1
0.0
0.0
0.1
0.0
0.0
0.0
0.1
0.0
1.0
0.5
0.4
0.1
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.1
0.0
1.1
0.4
0.6
0.1
0.0
0.0
0.1
0.3
0.0
0.1
0.0
0.2
0.0
1.2
0.3
0.8
0.1
0.0
0.0
0.1
0.2
0.0
0.1
0.0
0.3
0.2
0.0
1.2
0.3
0.8
0.1
0.0
0.0
0.1
0.1
0.0
0.1
0.0
0.4
0.2
0.0
1.2
0.3
0.8
0.1
0.0
0.0
0.1
0.1
0.0
0.1
0.0
0.3
0.1
0.0
1.9
1.9
-
1.8
1.8
-
1.6
1.6
-
1.4
1.4
-
1.3
1.3
-
1.2
1.2
-
1.0
1.0
-
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.1
0.1
0.1
0.1
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
5.6
5.6
5.8
5.8
6.3
6.3
6.1
6.1
6.5
6.5
6.1
6.1
6.6
6.6
4.5
3.7
3.6
3.3
3.6
3.1
2.6
1.8
2.3
0.4
1.5
1.8
0.3
1.4
1.8
0.4
1.3
1.7
0.3
1.2
2.2
0.3
1.1
1.8
0.3
0.9
1.5
0.2
19,793.7
34,719.7
3.5
1.0
23,001.6
38,979.1
3.5
1.0
24,162.9
40,793.9
3.6
1.0
27,053.0
44,364.5
3.7
1.0
31,320.2
50,148.6
3.7
1.0
35,938.2 40,467.0
56,533.5 61,981.0
3.8
3.9
1.0
1.0
Paraguay
(En % PIB)
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
13.6
13.5
14.5
15.7
18.1
18.2
17.2
17.9
17.7
17.9
18.1
19.6
17.6
18.0
19.3
19.5
18.8
18.7
18.4
20.0
21.8
19.7
21.1
20.6
11.4
11.8
12.1
12.8
14.7
16.0
15.1
15.1
15.4
14.8
15.0
14.9
13.7
14.1
15.5
15.7
15.8
15.5
15.7
17.6
18.8
17.5
18.4
18.1
9.3
9.6
9.6
9.8
11.6
12.9
11.9
12.0
12.0
11.0
11.3
11.2
10.4
10.9
12.3
12.3
12.5
11.9
12.0
13.4
14.7
13.3
13.5
13.6
8.9
9.3
9.3
9.3
11.1
12.5
11.5
11.6
11.6
10.5
10.8
10.7
10.0
10.4
11.8
11.9
12.0
11.4
11.5
12.9
14.2
12.6
12.7
12.8
1.1
1.1
1.1
n.d.
-
1.2
1.2
1.2
n.d.
-
1.5
1.5
1.5
n.d.
-
1.6
1.6
1.6
n.d.
-
2.2
2.2
2.2
n.d.
-
2.5
2.5
2.5
n.d.
-
2.4
2.4
2.4
n.d.
0.1
-
2.2
2.2
2.1
n.d.
0.1
-
2.2
2.2
2.1
n.d.
0.1
-
2.3
2.3
2.3
n.d.
0.1
-
1.9
1.9
1.8
n.d.
0.1
-
1.7
1.7
1.6
n.d.
0.1
-
1.7
1.7
1.7
n.d.
0.1
-
1.6
1.6
1.6
n.d.
0.0
0.0
2.1
2.1
2.0
n.d.
0.1
0.0
2.0
2.0
2.0
n.d.
0.0
0.0
1.9
0.0
1.9
1.9
n.d.
0.0
0.0
2.0
0.0
2.0
2.0
n.d.
0.0
0.0
0.0
2.1
0.0
2.1
2.1
0.1
0.0
0.0
0.0
3.1
0.0
3.1
3.0
0.2
0.0
0.0
0.0
2.6
0.0
2.6
2.6
0.2
0.0
0.0
0.0
2.5
0.0
2.5
2.4
0.2
0.1
0.0
0.0
2.7
0.0
2.7
2.6
0.2
0.1
0.0
0.0
2.5
0.0
2.5
2.4
n.d.
0.1
0.0
0.0
0.3
0.3
-
0.3
0.3
-
0.3
0.3
-
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
0.0
0.0
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.4
1.4
n.d.
n.d.
3.7
3.7
n.d.
n.d.
4.4
4.4
n.d.
n.d.
4.8
4.8
n.d.
n.d.
4.5
4.5
n.d.
n.d.
4.9
4.9
n.d.
n.d.
5.0
5.0
n.d.
n.d.
4.6
4.6
n.d.
n.d.
4.7
4.7
2.3
2.3
4.6
4.6
2.3
2.3
4.4
4.4
2.3
2.1
4.7
4.7
2.4
2.3
4.9
4.9
2.2
2.7
5.4
5.4
2.4
2.9
5.6
5.6
2.6
3.0
5.7
5.7
2.8
2.9
6.0
6.0
2.8
3.2
6.2
6.2
3.1
3.1
7.5
7.5
3.1
4.4
6.5
6.5
3.2
3.2
6.5
6.5
3.5
3.0
7.2
7.2
3.4
3.8
Impuesto Selectivo
- Combustibles
- Otros
Otros impuestos sobre bienes
4.6
0.6
0.6
4.0
4.8
0.7
0.7
4.1
3.4
1.1
0.5
0.6
2.3
1.2
1.1
0.8
0.3
0.1
1.4
1.3
0.9
0.4
0.1
1.4
1.3
0.9
0.4
0.0
1.6
1.5
1.1
0.5
0.0
1.4
1.4
0.9
0.5
0.0
1.4
1.4
0.7
0.7
0.0
1.4
1.4
0.7
0.7
0.0
1.9
1.8
1.3
0.6
0.0
2.2
2.2
1.6
0.6
0.0
1.8
1.8
1.2
0.6
0.0
2.1
2.1
1.7
0.4
0.0
2.5
2.5
2.0
0.5
0.0
2.1
2.0
1.5
0.5
0.0
2.2
2.2
1.6
0.6
0.0
2.1
2.1
1.6
0.5
0.0
1.9
1.9
1.4
0.5
0.0
2.1
2.1
1.5
0.6
0.0
2.1
2.1
1.4
0.7
0.0
1.9
1.8
1.2
0.6
0.1
2.0
1.9
1.3
0.6
0.0
1.7
1.6
1.1
0.5
0.0

Gravamen Aduanero
A las exportaciones
2.1
1.7
0.5
2.1
1.9
0.2
1.8
1.8
0.0
1.8
1.8
-
2.1
2.1
-
3.0
3.0
-
2.4
2.4
-
2.4
2.4
-
2.4
2.4
-
1.7
1.7
-
1.9
1.9
-
1.8
1.8
-
1.6
1.6
-
1.6
1.6
-
1.9
1.9
-
1.9
1.9
-
1.8
1.8
-
1.4
1.4
-
1.4
1.4
-
1.4
1.4
-
1.9
1.9
-
1.6
1.6
-
1.5
1.5
-
1.3
1.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.7
0.7
0.8
0.8
0.8
0.1
0.7
1.0
0.6
0.4
1.0
0.6
0.4
0.7
0.4
0.3
0.6
0.4
0.2
0.6
0.4
0.2
0.6
0.4
0.2
0.5
0.3
0.2
0.4
0.3
0.2
0.3
0.3
0.1
0.3
0.3
0.1
0.3
0.2
0.1
0.4
0.3
0.1
0.5
0.4
0.1
0.6
0.2
0.4
0.2
0.1
0.1
0.1
0.0
0.1
0.1
0.0
0.1
0.1
0.0
0.1
0.1
0.0
0.1
0.1
0.0
0.1
0.1
0.0
0.1
0.3
0.3
0.3
0.5
0.4
0.4
0.4
0.4
0.4
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.8
0.8
0.8
0.3
0.3
0.3
0.5
0.4
0.4
0.4
0.4
0.4
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.8
0.8
0.8

Patente a los Rodados
Impuesto Inmobiliario
Impuesto adicional a los Baldos
Impuesto adicional al Inmueble de Gran Extensin
Impuesto a la Transferencia de Bienes Races
Impuesto a la Construccin
Impuesto al Fraccionamiento de Inmuebles
Otros
0.3
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.3
0.3
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.3
0.3
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.3
0.5
n.d.
0.2
n.d.
n.d.
n.d.
n.d.
n.d.
0.3
0.4
n.d.
0.2
n.d.
n.d.
n.d.
n.d.
n.d.
0.3
0.4
n.d.
0.2
n.d.
n.d.
n.d.
n.d.
n.d.
0.3
0.4
n.d.
0.2
n.d.
n.d.
n.d.
n.d.
n.d.
0.3
0.4
n.d.
0.2
n.d.
n.d.
n.d.
n.d.
n.d.
0.3
0.4
n.d.
0.2
n.d.
n.d.
n.d.
n.d.
n.d.
0.3
0.5
n.d.
0.2
n.d.
n.d.
n.d.
n.d.
n.d.
0.3
0.5
n.d.
0.2
n.d.
n.d.
n.d.
n.d.
n.d.
0.3
0.5
n.d.
0.2
n.d.
n.d.
n.d.
n.d.
n.d.
0.3
0.5
n.d.
0.2
n.d.
n.d.
n.d.
n.d.
n.d.
0.3
0.5
n.d.
0.2
n.d.
n.d.
n.d.
n.d.
n.d.
0.3
0.5
n.d.
0.2
n.d.
n.d.
n.d.
n.d.
n.d.
0.3
0.5
n.d.
0.2
n.d.
n.d.
n.d.
n.d.
n.d.
0.3
0.5
0.0
0.2
0.0
0.0
0.0
0.0
0.0
0.3
0.6
0.0
0.2
0.0
0.0
0.0
0.0
0.0
0.3
0.6
0.0
0.2
0.0
0.0
0.0
0.0
0.0
0.3
0.6
0.1
0.2
0.0
0.0
0.0
0.0
0.0
0.3
0.6
0.1
0.2
0.0
0.0
0.0
0.0
0.0
0.3
0.8
0.1
0.3
0.0
0.0
0.0
0.0
0.0
0.3
0.7
n.d.
0.3
n.d.
n.d.
n.d.
n.d.
n.d.
0.3
0.7
n.d.
0.3
n.d.
n.d.
n.d.
n.d.
n.d.
0.3

Patente de Comercio, Industrias, Profesiones y Oficios
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
n.d.
n.d.
n.d.
n.d.
Impuesto a la Publicidad y Propaganda
Impuesto a los Esp. Pblicos y Juegos de Azar
Impuesto al Transporte Colectivo de Pasajeros
Impuesto al Faenamiento
Impuesto al Papel Sellado y Estampilla Municipal
Otros
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.0
0.0
0.0
0.0
0.0
0.2
0.1
0.0
0.0
0.0
0.0
0.0
0.0
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
Otros Ingresos
Multas y Recargos
Otros
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.0
0.2
0.0
0.1
0.2
0.0
0.2
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
2.2
0.5
1.6
0.0
2.2
0.6
1.6
0.0
2.5
0.8
1.7
0.0
3.0
0.9
2.0
0.0
3.2
1.0
2.1
0.0
3.1
1.1
2.0
0.0
3.2
1.2
1.9
0.1
3.1
1.2
1.9
0.1
3.4
1.1
2.2
0.1
3.7
1.3
2.4
0.1
3.7
1.2
2.4
0.1
3.7
1.2
2.4
0.1
3.2
1.2
1.9
0.1
3.2
1.0
2.0
0.2
3.2
1.1
2.0
0.2
3.4
1.2
2.0
0.2
3.3
1.1
2.0
0.2
3.6
1.2
2.1
0.3
3.7
1.2
2.2
0.3
4.2
1.4
2.5
0.3
4.1
1.4
2.4
0.3
4.1
1.3
2.8
0.1
4.8
1.6
3.2
0.1
4.5
1.3
3.2
0.1
2.2
1.7
2.4
2.9
3.3
2.2
2.1
2.8
2.3
3.1
3.2
4.7
4.0
3.9
3.7
3.7
3.0
3.2
2.7
2.4
3.0
2.2
2.8
2.5
Ingresos binacionales por Itaip e Yacyret (Regalas)
2.2
1.7
2.4
2.9
3.3
2.2
2.1
2.8
2.3
3.1
3.2
4.7
4.0
3.9
3.7
3.7
3.0
3.2
2.7
2.4
3.0
2.2
2.8
2.5
18,004,374.9
20,135.7
4.9
2,056.8
19,322,537.1
21,349.2
4.9
2,177.9
21,580,611.6
21,595.5
4.9
2,726.5
22,771,596.4
21,604.7
4.9
3,119.1
24,736,526.0
21,584.3
5.3
3,486.4
26,465,663.1
21,894.5
5.5
4,105.9
29,104,530.3
22,226.3
5.6
5,716.3
35,666,425.1
23,650.1
5.7
6,424.3
41,521,882.6
24,620.5
5.8
5,974.6
46,169,309.9
26,922.7
5.9
6,178.0
52,270,098.2
29,084.2
6.0
5,635.5
61,511,651.8
31,474.9
6.1
5,032.7
73,621,654.7
34,130.2
6.2
4,363.2
74,357,871.3
33,029.1
6.3
4,965.4
94,934,255.0
37,805.8
6.5
4,735.5
105,203,213.9
40,221.5
6.6
4,191.4
108,832,260.3
40,418.1
6.7
4,424.9
124,853,056.0
46,362.4
6.8
4,320.7
1. Totales
Impuesto a la Renta del Servicio de Carcter Personal 1/
IRACIS
de los cuales Dividendos
IMAGRO
Impuesto a la Renta del Pequeo Contribuyente 2/
Tributo nico Maquila
Impuesto inmobiliario 3/
Patente fiscal extraordinaria de autovehculos 4/
IVA
- IVA Internos
- IVA Importaciones
Tributo nico 5/
Otros
Impuesto a los Actos y Documentos 4/
Otros ingresos 6/

II.b. Municipios
1. Totales
2. Por tributo

Contribuciones sociales
Contrib. a la Caja de Jubilac. y Pensiones del Sector Pblico 7/
Instituto de Previsin Social
Otras cajas de jubilacin
Fuente: SET, DNA, Ministerio de Hacienda

1/
2/
3/
4/
5/
6/
7/
Ley N 4673/12 que crea el Impuesto a la Renta Personal (IRP) vigente desde Agosto 2012.
Sustituy al Tributo nico.
En 1993 pas a los gobiernos locales.
Vigente hasta 2008.
Vigente hasta 2007.
Incluye entre otros Juegos de Azar, Multas y recargos, arancel consular, tasa consular 7% - INDI y SENACSA (desde 2010)
Incluye Administracin Pblica, Magisterio Nacional, Docentes Universitarios, Magistrados Judiciales, Fuerzas Armadas, Polca Nacional y Veteranos y herederos de la Guerra del Chaco.
Memo
PIB en Millones de G Corrientes
Tipo de cambio (PYG/US$)
6,474,430.0
14,022.9
4.1
1,229.8
7,738,458.6
14,852.9
4.4
1,325.2
9,059,820.8
15,449.2
4.5
1,500.3
10,963,526.8
16,597.7
4.6
1,744.3
13,220,624.3
17,852.4
4.7
1,904.8
15,833,186.2
19,468.4
4.8
1,963.0
Notas metodolgicas
Ingresos Impositivos = Impuesto a la renta + Impuestos Generales al Consumo + Impuestos Selectivos + Impuestos a la Propiedad + Impuestos al Comercio Exterior + Otros* + Recaudacin Subnacional Total + Otros ingresos del Gobierno General*
Per
1990
1991
13.8
15.4
12.7
14.3
11.8
12.2
10.8
11.1
0.7
0.7
n.d.
n.d.
-
0.9
0.9
n.d.
n.d.
-

Impuesto al Patrimonio
Impuesto a las Acciones del Estado
0.9
0.9
-
0.7
0.7
-

IGV 2/
- IGV Interno
- IGV Importaciones
Devoluciones
1.5
1.5
1.4
0.1
n.d.
2.9
2.9
1.8
1.1
n.d.
ISC
- Combustibles
4.5
4.1
2.8
4.5
4.3
2.6

Impuesto a la Renta
- Personas Naturales
- Personas Jurdicas 1/
de los cuales Impuesto Especial a la Minera (IEM)
Impuestos sobre las nminas
Impuesto Extraordinario de Solidaridad
- Otros
Impuesto Solidaridad a la Niez Desamparada
Impuesto Extraordinario de Promocin Turstica
Otros 3/
1.4
0.4
1.7
0.2
2.2
1.3
0.9
1.4
1.3
0.1
Otros
Otros 4/
1.1
1.1
0.9
0.9
3. Devoluciones (segn fecha de emisin) 5/

Otros
0.1
0.1
0.6
0.6
0.6
0.6

Impuesto a las Apuestas
n.d.
n.d.
n.d.
n.d.

Impuesto Predial
Impuesto de Alcabala
Impuesto al Patrimonio Vehicular
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.

Impuesto a las Transacciones Financieras
Derechos de aduana
A la exportacin
Rgimen nico Simplificado

II.b. Municipios
1. Totales
Recaudacin muncipal total
2. Por tributo
Impuesto a los Juegos
Impuesto a los Espectculos Pblicos No Deportivos
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
Otros
Otros ingresos impositivos
Derechos, tasas y otros ingresos por prestacin de servicios
Contribuciones obligatorias (incluye la contribucin especial por o
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
Aportaciones al sistema pblico
0.9
0.9
2.0
2.0
- EsSalud
- ONP
- Contribucin Solidaria para la Asistencia Previsional
n.d.
n.d.
-
n.d.
n.d.
-
0.4
0.5
1.1
1.1
AFPs (Pensiones Privadas)

Aportes a las EPS
FONAVI
V. Ingresos No Tributarios
Regalas mineras
Nuevas Regalas Mineras Ley 29789
Gravamen Especial a la Mineria
Regalas petroleras
Ingresos no tributarios recaudados por SUNAT y Otros Orga
Fuente: SUNAT, BCRP, MEF, IPEF, SBS, SUNASA

1/ Incluye IEAN e Impuesto Mnimo, mientras estuvieron vigentes. Incluye retenciones por distribucin de
2/ Incluye Impuesto de Promocin Municipal.
3/ Incluye Contribucin Extraordinaria de Petroper, mientras estuvo vigente.
4/ Incluye Impuesto al Rodaje.
5/ Entre 1990 y 1997 se consideran las devoluciones segn fecha de solicitud.
Memo:
PIB (en millones de nuevos soles)

Tipo de cambio (S/./US$)
Devoluciones
Devoluciones (segn fecha de emisin) 5/
de los cuales IGV
de los cuales Impuesto a la Renta
5,442.9
70,790.7
21.8
0.19
26,685.6
74,686.8
22.2
0.77
0.1
n.d.
n.d.
0.1
n.d.
n.d.
Notas metodolgicas
Cargas
= Ingresos
Impositivos
a la Seguridad
Social,
Pensiones
IngresosTributarias
Impositivos
= Impuesto
Impuestos Generales
al Consumo
+ Impuestos
ingresos del Gobierno General*
1992
1993
1994
1995
1996
1997
1998
16.6
16.5
17.6
18.1
18.8
18.8
18.2
15.5
15.3
16.4
16.9
17.5
17.7
17.5
13.4
13.3
14.1
14.6
15.1
15.1
14.9
12.2
11.9
12.6
13.1
13.5
13.6
13.6
1.7
1.7
n.d.
n.d.
-
2.0
2.0
n.d.
n.d.
-
2.6
2.6
0.9
1.6
-
2.9
2.9
1.0
1.9
-
3.6
3.6
1.0
2.6
-
3.6
3.6
1.0
2.6
-
3.5
3.5
1.1
2.4
-
0.2
0.2
0.4
0.4
-
0.4
0.4
-
0.1
0.1
-
3.9
3.9
2.2
1.8
n.d.
5.1
5.1
2.9
2.2
n.d.
6.0
6.0
3.6
2.4
n.d.
6.4
6.4
3.6
2.8
n.d.
6.3
6.3
3.5
2.8
n.d.
6.6
6.6
3.8
2.8
n.d.
5.7
6.6
3.9
2.8
0.9
4.1
3.8
2.1
2.4
2.3
1.4
2.5
2.3
1.3
2.2
2.1
1.2
2.1
2.0
1.2
2.2
2.1
1.2
2.1
2.1
1.2
1.7
0.2
0.9
0.0
1.0
0.2
0.8
0.2
0.8
0.1
0.9
0.0
0.9
-
1.4
1.4
-
1.8
1.8
-
1.7
1.7
-
1.8
1.8
-
1.7
1.7
-
1.6
1.6
-
1.8
1.8
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.7
0.7
0.4
0.4
0.2
0.2
0.3
0.3
0.3
0.3
0.5
0.5
0.4
0.4
0.1
0.1
0.5
0.6
0.6
0.9
0.1
0.6
0.6
0.6
0.6
0.6
0.6
0.6
0.6
0.6
0.6
0.6
0.6
0.6
0.6
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
2.1
2.1
2.0
1.9
2.3
1.8
2.3
1.8
2.4
1.7
2.6
1.9
2.7
1.8
n.d.
n.d.
-
n.d.
n.d.
-
n.d.
n.d.
-
1.2
0.6
-
1.2
0.5
-
1.3
0.6
-
1.4
0.5
-
0.1
-
0.5
-
0.5
-
0.6
-
0.7
-
0.8
-
0.6
0.8
0.9
0.9
1.0
0.9
0.6
0.0
0.0
0.1
0.1
0.1
0.1
0.2
0.2
0.1
0.1
0.0
0.0
1.1
1.1
1.1
1.1
1.1
1.0
0.7
nes por distribucin de dividendos y cualquier otra distribucin de utilidades.
44,953.5
76,061.8
22.6
1.25
69,261.8
81,582.9
22.6
1.99
98,577.4
94,002.3
23.0
2.20
120,858.2
104,225.2
23.3
2.25
136,928.8
108,800.2
23.7
2.45
157,274.5
118,258.0
24.1
2.66
165,892.8
118,754.4
24.4
2.93
0.1
n.d.
n.d.
0.1
n.d.
n.d.
0.5
n.d.
n.d.
0.6
n.d.
n.d.
0.6
n.d.
n.d.
0.9
n.d.
n.d.
1.1
0.9
0.0

l,
Salud Pblicas
y Privadas+ de
obligatoria
contribucin
+ Impuestos
a la Propiedad
Impuestos
al Comercio
Exterior + Otros* + Recaudacin Subn
son poco materiales.
1999
2000
2001
2002
2003
2004
2005
16.2
15.9
15.9
15.7
16.8
17.4
18.4
16.0
15.5
15.7
15.5
16.6
17.2
17.9
13.5
13.0
13.0
12.9
13.7
14.4
15.1
12.9
12.4
12.4
12.2
13.0
13.7
14.4
2.9
2.9
1.1
1.8
-
2.8
2.8
1.1
1.7
-
2.9
2.9
1.0
1.9
-
3.0
3.0
1.1
1.9
-
3.8
3.8
1.2
2.6
-
3.9
3.9
1.2
2.8
-
4.9
4.9
1.1
3.7
-
0.6
0.6
0.6
0.6
0.5
0.5
0.2
0.2
0.2
0.2
0.2
0.2
0.0
0.0
0.3
0.3
0.2
0.2
0.0
0.0
0.0
0.0
0.0
0.0
5.4
6.3
3.7
2.6
1.0
5.2
6.4
3.8
2.7
1.2
4.8
6.3
3.6
2.6
1.4
5.1
6.3
3.8
2.6
1.2
5.4
6.7
4.0
2.7
1.3
5.8
7.1
4.2
2.9
1.3
6.1
7.4
4.3
3.1
1.3
2.0
2.0
1.2
1.9
1.9
1.2
1.9
1.9
1.2
2.1
2.1
1.5
2.2
2.1
1.6
2.0
2.0
1.4
1.7
1.6
1.1
0.8
0.0
-
0.7
0.0
-
0.7
0.0
-
0.6
0.0
-
0.6
0.0
0.0
-
0.6
0.0
0.0
-
0.6
0.0
0.0
-
0.3
0.3
0.3
0.3
1.7
1.7
-
1.6
1.6
-
1.5
1.5
-
1.3
1.3
-
1.2
1.2
-
1.2
1.2
-
1.3
1.3
-
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.4
0.4
0.5
0.5
0.5
0.5
0.4
0.4
0.4
0.4
0.3
0.3
0.4
0.4
0.1
0.1
0.2
0.2
0.2
0.2
0.2
0.6
0.6
0.7
0.7
0.7
0.7
0.7
0.6
0.6
0.7
0.7
0.7
0.7
0.7
n.d.
n.d.
n.d.
n.d.
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.2
0.2
0.0
0.0
0.2
0.2
0.0
0.0
0.2
0.2
0.0
0.0
0.2
0.2
0.0
0.0
0.2
0.2
0.0
0.0
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.5
0.0
0.4
0.0
0.5
0.0
0.4
0.0
0.5
0.0
0.4
0.0
0.5
0.0
0.5
0.0
0.5
0.0
0.4
0.0
2.5
1.7
2.5
1.7
2.7
1.7
2.6
1.7
2.8
1.7
2.8
1.6
2.8
1.6
1.4
0.4
-
1.4
0.3
-
1.4
0.3
-
1.4
0.3
-
1.4
0.3
-
1.4
0.3
0.0
1.3
0.3
0.0
0.7
-
0.8
-
0.8
0.2
0.8
0.2
1.0
0.2
1.0
0.2
1.0
0.2
0.1
0.1
0.3
0.3
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.4
0.1
0.3
0.1
0.1
0.1
0.0
0.0
0.0
0.0
173,881.3
121,551.9
24.8
3.38
185,425.8
127,981.8
25.2
3.49
188,313.1
131,194.0
25.6
3.51
198,870.7
139,892.0
26.0
3.52
211,491.6
148,448.4
26.4
3.48
227,683.8
160,770.3
26.8
3.41
247,080.7
176,234.7
27.2
3.30
1.1
1.0
0.0
1.4
1.2
0.0
1.7
1.4
0.1
1.4
1.2
0.0
1.5
1.3
0.0
1.5
1.3
0.1
1.6
1.2
0.1
* + Recaudacin Subnacional Total + Otros
2006
2007
2008
2009
2010
2011
2012
20.2
21.1
21.3
19.1
20.0
21.0
21.6
19.7
20.5
20.6
18.7
19.4
20.1
20.9
16.5
17.1
17.1
15.2
16.1
16.8
17.3
15.9
16.4
16.4
14.4
15.4
16.1
16.6
6.8
6.8
1.2
5.6
-
7.6
7.6
1.2
6.4
-
7.3
7.3
1.3
6.0
-
5.9
5.9
1.3
4.7
-
6.5
6.5
1.2
5.3
-
7.5
7.5
1.3
6.2
0.0
7.8
7.8
1.5
6.3
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
6.2
7.5
4.2
3.3
1.2
6.3
7.9
4.2
3.7
1.6
7.1
8.9
4.4
4.5
1.7
6.5
8.1
4.7
3.3
1.6
6.9
8.5
4.7
3.8
1.5
6.9
8.6
4.7
3.9
1.7
6.9
8.7
4.8
3.8
1.8
1.4
1.4
0.8
1.4
1.3
0.8
1.0
1.0
0.4
1.2
1.1
0.6
1.1
1.1
0.6
1.0
1.0
0.5
1.0
1.0
0.4
0.6
0.0
0.0
-
0.6
0.0
-
0.6
0.0
-
0.5
0.0
-
0.5
0.0
-
0.5
0.0
-
0.5
0.0
-
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.2
0.2
0.1
0.1
0.0
0.0
1.0
1.0
-
0.7
0.7
-
0.5
0.5
-
0.4
0.4
-
0.4
0.4
-
0.3
0.3
-
0.3
0.3
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.4
0.4
0.3
0.3
0.3
0.3
0.4
0.4
0.4
0.4
0.4
0.4
0.7
0.7
0.2
0.2
0.2
0.3
0.2
0.2
0.2
0.6
0.7
0.7
0.7
0.7
0.7
0.7
0.6
0.7
0.7
0.7
0.7
0.7
0.7
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.2
0.0
0.0
0.3
0.2
0.1
0.0
0.3
0.2
0.1
0.0
0.3
0.2
0.1
0.0
0.3
0.2
0.1
0.0
0.4
0.2
0.1
0.0
0.4
0.2
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.4
0.0
0.4
0.0
0.4
0.0
0.4
0.0
0.4
0.0
0.4
0.0
0.4
0.0
0.4
0.0
0.3
0.0
0.3
0.0
0.3
0.0
0.3
0.0
0.3
0.0
0.3
0.0
3.2
1.7
3.4
1.6
3.4
1.9
3.5
2.0
3.3
1.9
3.4
1.9
3.6
2.0
1.4
0.3
0.0
1.3
0.3
0.0
1.4
0.4
0.2
1.4
0.4
0.2
1.3
0.4
0.2
1.3
0.4
0.1
1.4
0.5
0.1
1.3
0.2
1.6
0.2
1.4
0.2
1.3
0.2
1.2
0.2
1.2
0.2
1.3
0.2
0.5
0.1
0.4
0.6
0.2
0.4
0.7
0.1
0.6
0.4
0.1
0.3
0.6
0.2
0.4
0.8
0.2
0.0
0.0
0.6
0.7
0.0
0.1
0.2
0.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
287,713.2
195,712.5
27.6
3.27
319,693.0
218,800.4
28.2
3.13
355,708.4
244,940.8
28.7
2.92
365,055.5
248,955.4
29.1
3.01
419,693.6
274,044.5
29.6
2.83
469,854.8
298,600.5
30.0
2.75
508,191.0
322,895.3
30.5
2.64
1.4
1.2
0.1
1.8
1.5
0.1
1.9
1.7
0.1
1.9
1.5
0.2
1.8
1.5
0.1
2.0
1.6
0.2
2.0
1.7
0.1
2013
21.5
20.8
17.1
16.3
7.2
7.2
1.6
5.6
0.1
0.0
0.0
6.9
8.7
5.0
3.8
1.8
1.0
1.0
0.5
0.5
0.0
0.0
0.0
0.3
0.3
0.0
0.0
1.0
1.0
0.2
0.7
0.7
0.0
0.0
0.4
0.2
0.2
0.0
0.0
0.0
0.0
0.3
0.0
0.3
0.0
3.7
2.1
1.5
0.5
0.1
1.4
0.3
0.7
0.0
0.1
0.1
0.4
0.0
546,907.5
344,230.9
30.9
2.70
2.0
1.7
0.1
Repblica Dominicana
1990
10.7
10.7
10.6

1. Totales
10.4

- Personas
2.8
0.8
n.d
2.0
- Empresas
- Otros
- Impuesto sobre los Activos 1%
n.d
n.d
-

Operaciones Inmobiliarias
Actos Traslativos
Impuestos a las Viviendas Suntuarias
17% Registro de Propiedad de Vehculos
Impuesto sobre Sucesiones
Impuestos sobre los Activos Financieros (Ley No.139-11)
Otros
0.1
0.0
0.0
0.0
0.0
0.0

ITBIS
1.6
1.6
- ITBIS Interno
- ITBIS Externo
1.2
0.4
Impuesto Selectivo sobre Bebidas Alcohlicas
Impuesto Selectivo sobre Tabaco Manufacturado
Impuesto a los Hidrocarburos
Impuesto Selectivo sobre Hidrocarburos
GLP
Diferencial de Petrleo
Incremento de 30% sobre tabaco y alcoholes
Otros sobre mercancas
Impuesto Selectivo sobre las Telecomunicaciones
Impuesto Selectivo sobre Plizas de Seguro
Impuesto a la Venta de Pasajes al Exterior
Impuesto a la Salida de Pasajeros al Exterior
Adicional de US$ 10 a la Salida de Pasajeros al Exterior
Llamadas de Larga Distancia
Compaias de Seguros
Habitaciones de Hoteles
Impuesto Especfico a Banca de Apuestas
Otros sobre el uso de bienes
Otros sobre servicios
1.4
0.4
0.2
0.1
0.0
0.1
0.3
0.0
0.1
0.1
0.0
0.0
0.0

Impuesto sobre Cheques y Transferencias Bancarias
Recargo cambiario sobre importaciones
Comisin cambiaria
1.4
1.4
-

Aranceles sobre importaciones
Sobretasa de 2% a las importaciones
Sobre exportaciones
Recargo de 5% sobre las exportaciones
Contribucin Solidaria Transitoria del 5%
Otros al comercio exterior
2.7
1.0
0.0
1.7
Otros
Impuesto sobre Tramitacin de Documentos
Derechos de circulacin de vehculos de motor
Otros impuestos
0.3
0.0
0.1
0.2
3. Devoluciones
Devoluciones
n.d.
0.0
II.b. Municipios
Licencias, impuestos y permisos
0.0
0.0

Contribuciones a la seguridad social totales
Cotizaciones pblicas
Rgimen contributivo
- SVDS
- Riesgos laborales
- Seguro Familiar de Salud
0.1
0.1
-
IV. Otros ingresos del Gob. General

Otros ingresos del Gob. General
Licencias para Portar Armas de Fuego
Licencias para Operar Bancas de Apuestas Deportivas y Loterias**
Licencias sobre Mquinas Tragamonedas
Derechos consulares
0.2
0.0
0.0
0.1
V. Ingresos No Tributarios
Ingresos PVDC (Barrick)
Impuesto Regala Netas de Fundicin
Fuente: Secretara de Estado de Hacienda, IMF, TSS, ONE

Memo:
PIB (en millones de pesos dominicanos)
Tipo de cambio (RD$/US$)
Notas metodolgicas
60,305.2
20,145.6
6.849
8.5
Cargas Tributarias
= Ingresos
Impositivos
a la Seguridad
Social,
Pensiones
Ingresos
Impositivos
= Impuesto
Impuestos Generales
al Consumo
+ Impuestos
+ Otros ingresos del Gobierno General*
** A partir del 2011 con la Ley No.139-11, se registra tambin el Impuesto para Operar Bancas de Loteria.
1991
1992
1993
1994
1995
1996
1997
7.8
10.9
11.3
10.2
10.8
10.5
12.0
7.8
10.9
11.3
10.2
10.8
10.5
12.0
7.7
10.8
11.2
10.2
10.7
10.4
11.9
7.6
10.8
11.1
10.1
10.6
10.3
11.8
2.0
0.5
2.0
0.3
2.1
0.3
2.0
0.4
2.3
0.6
2.2
0.3
2.5
0.4
n.d
n.d
n.d
n.d
n.d
n.d
n.d
1.5
1.7
1.8
1.6
1.7
1.9
2.0
n.d
n.d
-
n.d
n.d
-
n.d
n.d
-
n.d
n.d
-
n.d
n.d
-
n.d
n.d
-
n.d
n.d
-
0.1
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
1.2
1.2
1.7
1.7
2.0
2.0
2.0
2.0
2.0
2.0
2.0
2.0
2.4
2.4
0.8
0.4
0.9
0.8
0.9
1.1
1.0
0.9
1.0
1.0
1.1
0.9
1.2
1.1
1.1
0.2
0.1
0.2
0.0
0.1
0.2
0.1
0.1
0.0
0.0
0.0
0.0
2.5
0.3
0.1
0.2
1.3
0.2
0.2
0.1
0.1
0.1
0.0
0.0
0.0
2.7
0.3
0.1
0.2
1.5
0.1
0.2
0.1
0.1
0.1
0.0
0.0
0.0
2.5
0.3
0.1
0.2
1.4
0.1
0.2
0.1
0.1
0.1
0.0
0.0
0.0
2.8
0.5
0.1
0.2
1.4
0.0
0.2
0.1
0.1
0.1
0.0
0.0
0.0
2.8
0.6
0.2
0.2
1.2
0.0
0.2
0.1
0.1
0.1
0.0
0.0
0.0
3.3
0.7
0.1
0.2
1.7
0.0
0.1
0.1
0.1
0.1
0.0
0.0
0.0
0.7
0.7
-
0.7
0.7
-
0.4
0.4
-
0.2
0.2
-
0.0
0.0
-
0.0
-
0.0
-
2.4
1.8
0.0
0.5
3.6
3.2
0.0
0.4
3.7
3.6
0.0
0.1
3.2
3.1
0.0
0.1
3.1
3.0
0.1
0.1
3.0
2.9
0.0
0.0
3.3
3.3
0.0
0.0
0.2
0.0
0.0
0.1
0.2
0.0
0.0
0.1
0.2
0.0
0.0
0.2
0.2
0.0
0.0
0.2
0.2
0.0
0.0
0.2
0.3
0.0
0.1
0.2
0.2
0.0
0.0
0.2
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
123,566.0
21,012.8
6.968
12.7
144,235.0
23,751.2
7.129
12.8
161,151.0
26,072.8
7.293
12.7
181,066.0
27,241.1
7.425
13.2
208,980.0
29,337.3
7.558
13.6
232,604.0
32,003.1
7.694
13.8
269,699.0
35,156.2
7.832
14.3
por la explotacin de recursos naturales = Ingresos Fiscales Ajustados la BID-CIAT

Social,
Salud Pblicas
y Privadas+ de
obligatoria
contribucin
sumo
+ Impuestos
a la Propiedad
Impuestos
al Comercio
Exterior + Otros* + Recaudacin
s - estos son poco materiales.
ncas de Loteria.
1998
1999
2000
2001
2002
2003
2004
11.8
12.1
12.5
13.8
13.7
12.3
13.7
11.8
12.1
12.5
13.8
13.7
12.3
13.7
11.7
12.0
12.3
13.7
13.5
12.0
12.9
11.6
11.8
12.2
13.6
13.4
11.9
12.8
2.4
0.4
2.7
0.4
2.8
0.7
3.7
1.0
3.5
1.0
3.3
0.9
2.7
0.7
n.d
n.d
n.d
n.d
1.0
0.9
0.7
2.0
2.3
2.1
2.7
2.5
2.4
1.9
n.d
n.d
-
n.d
n.d
-
n.d
n.d
-
n.d
n.d
-
1.7
0.7
-
1.5
0.9
-
1.3
0.7
-
0.1
0.0
0.0
0.0
0.0
0.0
0.2
0.1
0.0
0.0
0.0
0.0
0.2
0.1
0.0
0.0
0.0
0.0
0.2
0.1
0.0
0.0
0.0
0.0
0.2
0.1
0.1
0.0
0.0
0.0
0.2
0.1
0.1
0.0
0.0
0.0
0.2
0.1
0.1
0.0
0.0
0.0
2.3
2.3
2.6
2.6
2.6
2.6
3.6
3.6
3.7
3.7
3.1
3.1
3.4
3.4
1.2
1.1
1.4
1.2
1.4
1.2
2.2
1.4
2.2
1.5
2.0
1.1
2.1
1.3
3.3
0.6
0.1
0.2
1.8
0.0
0.1
0.1
0.1
0.1
0.0
0.0
0.0
2.5
0.6
0.1
0.1
1.1
0.1
0.1
0.1
0.0
0.1
0.0
0.0
0.0
2.1
0.6
0.1
0.1
0.7
0.1
0.1
0.1
0.2
0.0
0.0
0.0
2.9
0.7
0.2
1.8
0.0
0.1
0.0
0.0
2.8
0.7
0.2
1.7
0.0
0.1
0.0
0.0
2.5
0.6
0.2
1.3
0.1
0.2
0.1
0.0
0.0
2.5
0.4
0.2
1.2
0.2
0.1
0.0
0.2
0.1
0.0
0.0
0.0
-
0.2
0.2
0.9
0.9
0.8
0.8
0.6
0.6
0.5
0.5
1.8
0.1
1.7
3.3
3.3
0.0
0.0
3.6
3.6
0.0
0.1
3.5
3.5
0.0
0.0
2.3
2.2
0.0
0.0
2.4
2.3
0.0
0.0
2.0
1.7
0.2
0.0
0.0
0.0
0.0
2.0
1.4
0.4
0.0
0.1
0.1
0.1
0.1
0.0
0.1
0.0
0.2
0.1
0.1
0.0
0.2
0.1
0.1
0.0
0.2
0.1
0.1
0.0
0.2
0.1
0.1
0.0
0.2
0.1
0.1
0.0
0.2
0.1
0.0
0.0
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
n.d.
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.4
0.1
0.3
0.8
0.0
0.8
0.3
-
0.7
0.1
-
0.1
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
311,283.0
38,029.1
7.973
15.3
343,745.0
41,162.6
8.117
16.0
388,302.0
44,479.2
8.263
16.4
415,521.0
46,320.9
8.411
17.0
463,624.0
49,755.3
8.563
18.6
617,989.0
50,621.3
8.717
30.8
909,037.0
50,452.5
8.873
42.1
rior + Otros* + Recaudacin Subnacional Total
2005
2006
2007
2008
2009
2010
15.6
15.9
17.6
17.1
15.5
15.5
15.6
15.9
17.6
17.1
15.5
15.5
14.7
14.9
16.1
15.1
13.2
12.9
14.6
14.8
15.8
14.9
13.0
12.7
2.9
0.7
3.3
0.9
4.1
1.1
3.8
1.1
3.4
0.9
2.9
0.9
0.7
0.9
1.1
1.1
0.9
0.9
2.2
2.4
3.1
2.8
2.4
2.1
1.6
0.6
-
1.4
1.0
0.0
2.1
0.8
0.1
1.7
0.9
0.1
1.3
1.0
0.1
1.1
0.8
0.1
0.4
0.1
0.0
0.2
0.0
0.0
0.6
0.2
0.0
0.1
0.2
0.0
0.0
0.7
0.2
0.0
0.0
0.3
0.0
0.0
0.6
0.2
0.0
0.0
0.3
0.0
0.0
0.5
0.2
0.0
0.0
0.2
0.0
0.1
0.6
0.2
0.0
0.0
0.2
0.0
0.1
4.1
4.1
4.5
4.5
4.9
4.9
4.7
4.7
4.2
4.2
4.3
4.3
2.5
1.6
2.5
2.0
2.6
2.3
2.6
2.2
2.5
1.7
2.4
1.9
3.2
0.8
0.3
1.4
0.1
0.3
3.8
0.9
0.2
1.3
0.7
0.1
0.3
0.2
0.0
0.0
4.2
1.0
0.2
1.3
0.9
0.1
0.3
0.2
0.2
0.0
0.0
3.9
0.8
0.3
1.1
1.0
0.1
0.3
0.2
0.2
0.0
0.0
3.6
0.8
0.2
1.1
0.7
0.1
0.3
0.2
0.2
0.0
0.0
3.5
0.8
0.2
1.1
0.8
0.1
0.3
0.2
0.2
0.0
0.0
0.2
0.0
0.0
2.3
0.3
2.0
0.8
0.3
0.5
0.3
0.3
0.0
0.3
0.3
0.0
0.2
0.2
0.0
0.2
0.2
0.0
1.5
1.4
0.0
0.0
0.0
0.1
1.5
1.5
0.0
0.0
1.4
1.4
0.0
0.0
1.4
1.3
0.0
0.0
1.1
1.1
0.0
0.0
1.0
1.0
0.0
0.0
0.3
0.2
0.1
0.0
0.3
0.2
0.1
0.0
0.2
0.1
0.1
0.0
0.1
0.0
0.1
0.0
0.1
0.1
0.0
0.1
0.1
0.0
0.1
0.0
0.0
n.d.
n.d.
0.0
0.0
0.0
0.0
0.2
0.2
0.2
0.2
0.0
0.0
0.0
0.0
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.9
0.0
0.9
1.0
0.1
0.9
1.5
0.1
1.4
2.0
0.1
1.9
2.2
0.1
2.2
2.6
0.1
2.5
0.8
0.1
-
0.8
0.1
-
1.1
0.1
0.2
1.0
0.1
0.8
1.1
0.1
0.9
1.3
0.1
1.1
0.1
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
1,020,000.0
55,973.5
9.033
30.5
1,189,800.0
63,850.6
9.195
33.3
1,364,210.0
71,100.0
9.361
33.3
1,576,160.0
76,298.3
9.529
34.9
1,678,760.0
79,541.5
9.7
36.1
1,901,896.7
86,744.6
9.874
37.3
2011
2012
2013
15.5
16.2
16.9
15.5
16.2
16.8
13.0
13.7
14.3
12.9
13.6
14.1
3.2
1.0
4.1
0.9
4.4
1.0
1.0
0.9
1.0
2.2
3.2
3.4
1.2
0.9
0.1
2.0
1.0
0.1
2.0
1.3
0.1
0.7
0.2
0.0
0.0
0.2
0.0
0.1
0.2
0.9
0.2
0.0
0.0
0.2
0.0
0.2
0.3
1.0
0.2
0.0
0.1
0.2
0.0
0.2
0.3
4.2
4.2
4.0
4.0
4.5
4.5
2.2
2.0
2.3
1.7
2.7
1.8
3.6
0.8
0.2
1.0
0.9
0.1
0.2
0.2
0.2
0.0
0.0
0.0
3.5
0.7
0.2
1.1
0.8
0.1
0.2
0.1
0.2
0.0
0.0
0.0
3.3
0.7
0.2
1.0
0.7
0.1
0.2
0.1
0.2
0.0
0.0
0.0
0.2
0.2
-
0.2
0.2
-
0.2
0.2
-
0.9
0.9
0.0
0.0
0.8
0.8
0.0
0.0
0.8
0.8
0.0
0.0
0.1
0.1
0.0
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
2.4
0.1
2.4
2.5
0.1
2.4
2.5
0.1
2.5
1.1
0.1
1.1
1.1
0.1
1.2
1.2
0.1
1.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
2,119,301.8
92,413.2
10.051
38.2
2,316,783.7
97,683.8
10.231
39.3
2,534,067.8
103,217.3
10.4
41.8
Uruguay
(En % PIB)
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
25.6
26.5
27.7
26.4
26.1
26.7
27.8
26.0
25.8
26.1
25.8
26.4
27.0
27.5
27.0
27.9
30.9
29.5
30.2
31.7
32.3
33.1
32.9
36.1
25.6
26.5
27.7
26.4
26.1
26.7
27.8
26.0
25.8
26.1
25.8
26.4
27.0
27.5
27.0
27.9
30.9
29.5
30.2
31.7
32.3
33.1
32.9
36.1
16.1
16.2
16.8
15.9
15.6
16.1
17.3
16.4
16.3
15.9
15.7
16.4
17.0
18.5
18.7
18.5
21.3
20.4
20.3
20.5
20.6
21.3
20.9
22.7
14.1
14.3
14.9
14.2
14.0
14.5
15.6
14.6
14.6
14.3
14.2
14.9
15.6
17.1
17.3
17.0
18.5
17.8
17.7
18.0
18.0
18.1
17.8
19.5
Recaudacin antes de devoluciones
15.3
15.4
16.1
15.4
15.1
15.7
16.8
15.8
15.8
15.1
15.0
15.9
16.7
18.1
18.8
18.8
20.0
19.2
19.1
19.5
19.5
19.5
19.3
20.9
1.5
0.5
1.4
0.5
1.7
0.3
2.0
0.3
2.1
0.5
2.6
0.8
3.6
1.5
3.1
1.2
3.2
1.1
3.3
1.3
3.3
1.3
3.1
1.3
3.5
1.7
3.6
1.9
3.8
1.3
3.6
0.8
4.1
0.9
4.1
1.6
5.4
2.5
5.6
2.7
5.7
2.7
5.7
3.0
5.7
3.2
6.2
3.2
0.5
-
0.5
-
0.3
-
0.3
-
0.5
-
0.8
-
1.5
-
1.2
-
1.1
-
1.3
-
1.3
-
1.3
-
1.7
-
1.9
-
1.3
-
0.8
-
0.9
-
0.6
0.9
0.1
2.3
0.2
2.4
0.3
2.5
0.2
2.7
0.3
3.0
0.2
3.0
0.2
1.1
1.0
1.4
1.7
1.7
1.8
2.1
1.8
2.1
2.0
2.0
1.9
1.8
1.7
2.5
2.9
3.1
2.5
2.9
2.9
3.0
2.6
2.6
3.0
- Imp. a la Renta de las Activ. Econom. (IRAE) e Imp. a la Renta de Industria y Com. (IRIC)
- Impuesto a la Enajenacin de Bienes Agropecuarios (IMEBA)
- Imp. a las Rentas Agropec. (IRA) e Imp. a las Activ. Agropec. (IMAGRO) 4/
Imp. a los Ingresos de las Cas. de Seguros
Imp. a las Comisiones 5/
Imp. a los Ingresos de Organiz. de Sorteos 5/
0.9
0.0
0.2
0.0
--
0.8
0.0
0.1
0.0
0.1
1.2
0.0
0.1
0.0
0.1
1.5
0.0
0.1
0.0
0.1
1.5
0.0
0.0
0.0
0.1
1.6
0.0
0.0
0.0
0.1
1.8
0.1
0.0
0.0
0.1
1.6
0.1
0.0
0.0
0.1
1.9
0.1
0.0
0.0
0.1
1.9
0.1
0.0
0.0
0.1
1.8
0.1
0.0
0.0
0.1
0.0
1.7
0.1
0.0
0.0
0.0
0.0
1.6
0.1
0.0
0.1
0.1
0.0
1.3
0.1
0.0
0.1
0.1
0.0
2.1
0.2
0.0
0.1
0.1
0.0
2.5
0.2
0.0
0.1
0.1
0.0
2.7
0.2
0.0
0.1
0.1
0.0
2.1
0.2
0.0
0.1
0.1
0.0
2.7
0.1
0.0
0.1
0.0
0.0
2.8
0.1
0.0
0.1
0.0
0.0
2.8
0.1
0.0
0.0
0.0
0.0
2.5
0.1
0.0
0.0
0.0
-
2.4
0.1
0.0
0.0
0.0
-
2.8
0.1
0.0
0.0
0.0
0.0

Imp. al Patrimonio Personas Fsicas
Imp. al Patrimonio Personas Jurdicas
Imp. a las Transmisiones Patrimoniales 6/
Imp. a las cesiones de Derechos sobre Deportistas 1/
ICOSA
ICOSIFI 1/
IMABA 1/
Imp. a la Compra-Venta de Bienes en Remate Pblico 1/
Imp. a las Sociedades Financieras de Inversn (ISAFI)
Imp. al Patrimonio de las Explotaciones Agropecuarias
Imp. de Enseanza Primaria
1.2
0.6
0.3
0.0
0.3
0.0
0.0
-
1.1
0.3
0.3
0.0
0.3
0.0
0.0
0.1
1.3
0.4
0.4
0.0
0.4
0.0
0.0
0.1
1.2
0.3
0.4
0.0
0.4
0.0
0.0
0.1
1.1
0.3
0.4
0.0
0.3
0.0
0.0
0.1
1.1
0.2
0.4
0.0
0.3
0.0
0.0
0.1
1.3
0.1
0.5
0.0
0.4
0.0
0.1
0.1
0.1
1.4
0.1
0.7
0.0
0.4
0.0
0.0
0.1
0.1
1.3
0.1
0.5
0.0
0.4
0.0
0.0
0.1
0.1
1.2
0.1
0.5
0.0
0.4
0.0
0.1
0.0
0.1
1.4
0.0
0.6
0.1
0.0
0.4
0.0
0.1
0.1
1.4
0.1
0.5
0.1
0.0
0.0
0.0
0.4
0.0
0.1
0.2
1.8
0.0
0.7
0.1
0.0
0.0
0.1
0.6
0.0
0.0
0.2
2.2
0.0
0.9
0.2
0.0
0.0
0.1
0.6
0.0
0.1
0.2
1.9
0.1
0.9
0.2
0.0
0.0
0.1
0.4
0.0
0.1
0.2
1.9
0.1
1.0
0.2
0.0
0.0
0.0
0.3
0.0
0.1
0.2
1.7
0.1
0.9
0.2
0.0
0.0
0.0
0.2
0.0
0.0
0.2
1.6
0.1
0.9
0.3
0.0
0.0
0.0
0.1
0.0
0.0
0.1
1.4
0.1
1.0
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.1
1.6
0.1
1.2
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.1
1.5
0.0
1.1
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.1
1.5
0.0
1.0
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.1
1.4
0.0
1.0
0.1
0.0
0.0
0.0
0.0
0.0
0.1
1.4
0.0
1.0
0.1
0.0
0.0
0.0
0.0
0.1
0.1

IVA
- IVA Interno
- IVA Importaciones
IVA Mnimo
COFIS 1/
6.1
6.1
n.d.
n.d.
-
6.4
6.4
n.d.
n.d.
-
6.8
6.8
n.d.
n.d.
-
6.9
6.9
n.d.
n.d.
-
6.8
6.8
n.d.
n.d.
-
7.3
7.3
n.d.
n.d.
-
7.3
7.3
n.d.
n.d.
-
6.8
6.8
n.d.
n.d.
-
6.9
6.9
n.d.
n.d.
-
6.7
6.7
4.2
2.5
-
6.5
6.5
4.0
2.5
-
7.2
6.9
4.1
2.7
0.3
7.4
6.8
4.7
2.1
0.6
8.3
7.6
4.9
2.7
0.7
8.7
8.0
4.7
3.3
0.7
8.8
8.1
4.7
3.4
0.7
9.8
9.1
5.3
3.8
0.7
9.7
9.3
5.4
3.8
0.0
0.3
9.2
9.2
5.3
3.9
0.1
0.0
9.1
9.0
5.4
3.6
0.1
0.0
9.0
8.9
5.3
3.6
0.1
0.0
8.9
8.9
5.1
3.8
0.1
0.0
8.8
8.7
5.2
3.6
0.1
-
10.0
9.9
5.9
4.1
0.1
-
Impuesto Especfico Interno (IMESI)
- Combustibles
- Grasas y lubricantes
- Comb. Gras. y Lub. Av. Civil
- Tabacos y cigarrillos
- Bebidas alcohlicas y alcohol potable
- Bebidas sin alcohol
- Cerveza
- Vermouth, vinos finos y licorosos
- Energa elctrica
- Anticipos de IMESI a la Importacin
- Vehculos automotores
- Perfumera y cosmtica
- Azcar refinado
Adicional IMEBA destinado a MEVIR
Adicional IMEBA destinado a INIA
Imp. Especf. a los Serv. de Salud (IMESSA) 1/
Imp. a las Telecomunicaciones (ITEL) 1/
Imp. para el Fondo de Inspeccin Sanitaria (FIS)
Imp. a las Ventas Forzadas 1/
3.6
3.6
1.9
0.0
0.0
0.7
0.2
0.2
0.1
0.0
0.2
0.2
0.0
0.0
0.0
0.0
-
3.6
3.5
1.6
0.0
0.0
0.8
0.2
0.2
0.1
0.0
0.3
0.3
0.0
0.0
0.0
0.0
-
3.5
3.5
1.4
0.0
0.0
0.9
0.2
0.2
0.1
0.0
0.2
0.3
0.1
0.0
0.0
0.0
-
3.3
3.3
1.2
0.0
0.0
0.9
0.2
0.3
0.1
0.0
0.2
0.4
0.0
0.0
0.0
0.0
-
3.4
3.3
1.3
0.0
0.0
0.8
0.1
0.3
0.1
0.0
0.3
0.3
0.1
0.0
0.0
0.0
0.0
3.1
3.1
1.4
0.1
0.0
0.7
0.1
0.3
0.1
0.0
0.1
0.3
0.0
0.0
0.0
0.0
0.0
3.1
3.0
1.5
0.0
0.0
0.6
0.1
0.2
0.1
0.0
0.0
0.3
0.0
0.0
0.0
0.0
0.0
3.0
2.9
1.4
0.0
0.0
0.6
0.1
0.2
0.1
0.0
0.1
0.4
0.0
0.0
0.0
0.0
0.0
2.8
2.8
1.3
0.0
0.0
0.6
0.1
0.2
0.1
0.0
0.0
0.5
0.0
0.0
0.0
0.0
0.0
2.6
2.5
1.3
0.0
0.0
0.6
0.1
0.2
0.1
0.0
0.0
0.3
0.0
0.0
0.0
0.0
0.0
2.8
2.8
1.5
0.0
0.0
0.6
0.1
0.2
0.1
0.0
0.0
0.2
0.0
0.0
0.0
0.0
0.0
2.9
2.8
1.6
0.0
0.0
0.7
0.1
0.2
0.1
0.0
0.0
0.2
0.0
0.0
0.0
0.1
0.0
0.0
2.7
2.4
1.4
0.0
0.0
0.6
0.1
0.1
0.1
0.0
-0.1
0.1
0.0
0.0
0.0
0.0
0.1
0.1
0.0
0.0
2.6
2.3
1.2
0.1
0.0
0.6
0.1
0.1
0.1
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.1
0.1
0.0
0.0
2.7
2.3
1.2
0.1
0.0
0.6
0.1
0.1
0.1
0.0
0.0
0.2
0.0
0.0
0.0
0.0
0.2
0.1
0.1
0.0
2.8
2.4
1.2
0.1
0.0
0.6
0.1
0.1
0.1
0.0
0.0
0.2
0.0
0.0
0.0
0.0
0.1
0.1
0.1
0.0
2.7
2.4
1.1
0.1
0.0
0.6
0.1
0.1
0.1
0.0
0.0
0.2
0.0
0.0
0.0
0.0
0.1
0.1
0.1
0.0
2.4
2.2
1.0
0.1
0.0
0.6
0.1
0.1
0.1
0.0
0.0
0.2
0.0
0.0
0.0
0.1
0.1
0.0
0.0
1.9
1.8
0.7
0.1
0.0
0.5
0.1
0.2
0.1
0.0
0.0
0.3
0.0
0.0
0.0
0.0
0.0
0.1
0.0
2.0
1.9
0.8
0.1
0.0
0.5
0.1
0.2
0.1
0.0
-0.1
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
2.1
2.0
0.8
0.1
0.5
0.1
0.2
0.1
0.0
0.0
0.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
2.2
2.1
0.9
0.0
0.5
0.1
0.2
0.1
0.0
-0.1
0.3
0.0
0.0
0.0
0.0
0.0
-
2.2
2.0
0.9
0.0
0.5
0.1
0.1
0.1
0.0
0.0
0.3
0.0
0.0
0.0
0.0
0.0
-
2.1
2.0
0.9
0.0
0.4
0.1
0.2
0.1
0.0
0.0
0.3
0.0
0.0
0.0
0.0
0.0
0.0
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
-
0.1
0.1
0.0
0.1
0.1
0.0
0.1
0.1
0.0
0.1
0.1
0.0
0.1
0.1
0.0
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
2.4
2.4
2.2
2.2
2.0
2.0
1.2
1.2
1.2
1.2
1.1
1.1
1.1
1.1
1.0
1.0
1.0
1.0
0.8
0.8
0.7
0.7
0.9
0.9
0.9
0.9
1.1
1.1
1.3
1.3
1.2
1.2
1.3
1.3
1.3
1.3
1.1
1.1
1.0
1.0
1.1
1.1
1.2
1.2
1.2
1.2
1.1
1.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.0
0.0
0.6
0.6
0.6
0.6
0.7
0.7
0.7
0.7
0.5
0.5
0.4
0.4
0.3
0.3
0.3
0.3
0.4
0.4
0.2
0.2
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.2
0.2
0.2
0.2
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
1.2
1.1
1.2
1.2
1.1
1.2
1.2
1.2
1.2
0.8
0.9
1.0
1.1
1.0
1.5
1.8
1.5
1.5
1.4
1.5
1.4
1.4
1.5
1.4
2.0
1.9
1.9
1.7
1.6
1.7
1.7
1.7
1.7
1.7
1.6
1.5
1.4
1.4
1.4
1.5
2.8
2.7
2.5
2.5
2.6
3.1
3.1
3.2
2.0
0.2
1.9
0.3
1.9
0.3
1.7
0.3
1.6
0.3
1.7
0.3
1.7
0.2
1.7
0.2
1.7
0.2
1.7
0.2
1.6
0.2
1.5
0.1
1.4
0.2
1.4
0.2
1.4
0.2
1.5
0.2
2.8
0.2
2.7
0.2
2.5
0.2
2.5
0.1
2.6
0.2
3.1
0.1
3.1
0.1
3.2
n.d.
Contribuciones pblicas
- IVS - Sistema de Pensiones Pblico
- FONASA - Sistema de Salud Pblico
- Servicio de Retiros y Pensiones de las Fuerzas
- Servicio de Retiros y Pensiones Policiales
8.2
6.9
0.7
0.4
0.2
9.0
7.7
0.8
0.3
0.2
9.5
8.0
1.0
0.3
0.2
8.8
7.1
1.5
0.2
0.1
8.7
7.0
1.4
0.3
0.1
8.6
6.9
1.4
0.3
0.1
8.3
6.5
1.4
0.3
0.2
7.3
5.6
1.4
0.2
0.1
7.1
5.6
1.3
0.2
0.1
7.6
5.8
1.5
0.2
0.2
7.5
5.7
1.4
0.2
0.1
7.2
5.5
1.3
0.2
0.2
6.6
5.0
1.2
0.2
0.2
5.8
4.3
1.1
0.2
0.1
5.7
4.2
1.1
0.2
0.1
6.7
4.7
1.3
0.6
0.1
7.0
5.3
1.4
0.2
0.1
6.7
4.9
1.5
0.2
0.1
7.2
5.0
2.0
0.2
0.1
8.1
5.4
2.5
0.2
0.1
8.4
5.5
2.6
0.2
0.1
8.6
5.6
2.7
0.2
0.1
8.8
5.6
2.8
0.2
0.1
10.0
6.1
3.3
0.2
0.3
Contribuciones privadas
- AFAPS
- Caja Bancaria
- Caja Profesionales Universitarios
- Caja Notarial
1.2
0.8
0.2
0.2
1.3
0.9
0.3
0.2
1.4
1.0
0.3
0.2
1.6
1.1
0.4
0.2
1.7
1.1
0.4
0.2
2.0
1.3
0.5
0.2
2.2
0.2
1.3
0.5
0.2
2.4
0.5
1.2
0.4
0.2
2.4
0.6
1.1
0.5
0.2
2.5
0.7
1.1
0.5
0.2
2.6
0.8
1.2
0.5
0.2
2.7
0.8
1.2
0.6
0.2
3.5
0.8
1.6
0.9
0.2
3.2
0.9
1.4
0.7
0.2
2.6
0.9
1.0
0.5
0.2
2.7
0.9
1.0
0.5
0.3
2.6
1.0
0.9
0.5
0.2
2.4
1.1
0.8
0.4
0.2
2.7
1.2
0.8
0.6
0.2
3.2
1.4
1.0
0.6
0.2
3.2
1.4
1.0
0.6
0.2
3.3
1.5
1.0
0.6
0.2
3.3
1.5
1.0
0.6
0.2
3.5
1.7
1.0
0.6
0.2
10,886.3
16,446.0
3.1
1.2
0.5
22,633.2
17,594.7
3.1
2.0
0.6
38,954.0
19,423.2
3.1
3.0
0.7
59,124.8
20,413.9
3.1
3.9
0.7

1. Totales

- Imp. a las Retribuciones y Prestaciones Personales (IRP)/1
- Imp. Renta Personas Fsicas (Cat. I y II) e Imp. Asist. a la Seg. Social (IASS) 2/
- Impuesto a la Renta de No Residentes (IRNR)

Imp. a la Compra de Moneda Extranjera (ICOME) 1/
Imp. a las Tarjetas de Crdito 1/
Sobre importaciones
Impuesto a la Pequea Empresa 1/
Otros
Otros
3. Devoluciones
Certificados y devoluciones
II.b. Municipios
Recaudacin municipal total 7/
- Contribuciones Inmobiliarias Rurales
Fuente: DGI, MEF, OPP, BPS, FONASA

1/ Derogado.
2/ En Julio 2008 se empez a recaudar el IASS, como complemento del IRPF.
3/ El IRAE reemplaz al IRIC a partir de Julio 2007.
4/ El IRA est derogado.
5/ Ambos derogados.
6/ Hasta 2007 incluye el adicional al impuesto que se cobraba.
7/ Incluye tasas municipales
Memo Item
PIB (En millones de Pesos Uruguayos)
Tipo de cambio (U$/US$)
Tasas Municipales
88,140.4 122,520.9 163,545.8 226,318.0 265,839.0 271,961.0 276,152.0 278,353.0 289,233.0 339,792.0 392,850.0 425,018.0 471,344.0 549,470.0
22,366.5 22,502.7 24,191.5 25,847.5 27,246.3 26,816.1 26,938.4 26,601.7 25,106.1 26,203.9 28,930.0 32,048.3 34,387.3 37,609.1
3.2
3.2
3.2
3.3
3.3
3.3
3.3
3.3
3.3
3.3
3.3
3.3
3.3
3.3
5.0
6.3
8.0
9.4
10.5
11.3
12.1
13.3
21.3
28.2
28.7
24.5
24.1
23.5
0.7
0.8
0.7
0.7
0.7
0.7
0.7
0.8
0.6
0.8
0.7
0.8
0.7
0.6
Notas metodolgicas
Cargas Tributarias
= Ingresos
Impositivos
a la Seguridad
Social,
Salud Pblicas
y Privadas+ de
obligatoria
contribucin
Ingresos
Impositivos
= Impuesto
Impuestos Generales
al Consumo
+ Impuestos
a la Propiedad
Impuestos
al Comercio
636,151.0 682,216.0 779,226.0 896,849.0 1,013,878 1,140,989

41,095.2 42,341.6 46,688.4 50,714.3 53,631.2 56,730.1
3.3
3.3
3.4
3.4
3.4
3.4
20.9
22.6
20.1
19.3
20.3
20.5
0.5
0.5
0.5
0.5
0.5
Trinidad y Tobago
(% of GDP)
1990
26.0
16.9
Tax Revenue
16.0
I. Taxes under the Central Governments jurisdiction (a)

1. Totals
15.3
2. By tax Collection after refunds

Tax on Income and Profits
Personal Income Tax
- Individuals Income Tax (Chap 75:01)
- Health Surcharge (on Individuals Income Tax) - (Chap 75:05)
- Tax on the Surrender of Insurance/Annuity (Chap 75:01)
Corporate Income Tax
- Other Companies (Corporation Tax - Chap 75:02)
- Withholding Tax (Chap 75:01)
- National Recovery Impost
- Business Levy (Chap 75:02)
5.4
3.1
2.7
0.4
0.0
2.3
1.8
0.3
0.2
0.0
02. Taxes on Properties

02/01 Lands and Buildings Tax
02/02 Estate and Succession Duties
02/03 Property Tax [Only Applicable in 2009 and 2010]
02/04 Industrial and Land Tax
0.2
0.2
0.0
0.0
0.0
03. Taxes on Goods and Services

(General Consumption Taxes, Taxes on Financial Services, etc)
03/01 Purchase Tax - Collected by Customs and Excise (Ch 77:01)
03/02 Excise Duties - Collected by Customs and Excise (Ch 78:50)
7.4
0.2
2.2
03/03 Betting and Entertainment Taxes (Ch 11:19)

03/04 Liquor & Miscelleneous Business Licenses & Fees - Collected by Customs and Excise (Chs 84:10
03/05 Motor Vehicle Taxes and Duties (Chap 48:50)
03/06 Other Taxes on Goods and Services
03/06 /FN2/015 Hotel Room Tax (Chap 77:01)
03/06/FN2/019 Transaction Tax on Financial Services (Chap 77:01)
03/06/FN2/020 Insurance Premium Tax (Chap 77:01)
03/06/FN2/021 Club Gaming Tax (Ch. 21:01)
03/06/WT1/001 Departure Tax - Airports (Ch. 77:01) - Collected by Min. of Works & Transport - R
Other
03/07 Value Added Tax (VAT) (Ch 75:06)
03/08 Alcohol and Tobacco Taxes (Ch 77:01)
0.0
0.0
0.4
0.2
0.0
0.0
0.0
0.0
0.0
0.2
4.3
0.0
04. Taxes on International Trade

04/01 Import Duties (includes surcharges) (Chs 78:01, 77:01)
04/02 Other Taxes on International Trade (Ch 78:05)
2.1
1.2
0.9
05. Other Taxes

05/01 Stamp Duty (Chap 76:01)
0.2
0.2
3. Refunds
0.0
N/A
II. Taxes under the jurisdiction of Subnational/Local Governments (b)

0.5
Total state collection - N/A for T&T
(T&T is not divided into States/Provinces/Regions/Departments)
0.0
0.0
1. Totals
0.5
2. By tax
House Rates Tax (b)
administered by the Local Government (City and Borough Corporations)
0.5
0.0
Port-of-Spain City Corporation

San Fernando City Corporation
Arima Borough Corporation
Point Fortin Borough Corporation
Chaguanas Borough Corporation
0.3
0.1
0.1
0.0
0.0

National Insurance System (NIS) (c )
0.9
0.9
IV. Other General Government taxes & fees

07/01 Administrative Fees and Charges
07/01/ENI/002 Fees for Competitive Bidding - Collected by Ministry of Energy (Ch. 62:01)
07/01/ENI/004 Oil Impost - Collected by Ministry of Energy (Ch. 62:01, Sec 72-74)
07/01/ENI/006 Signature Bonuses (Competitive Bidding) - Collected by Ministry of Energy
07/01/FN3 Administration Fees and Container Processing Fees - Collected by Customs and Excise
Other Administrative Fees and Charges
0.2
0.0
0.1
0.0
0.0
0.1
V. Non-tax revenue (a)

Total Non-Tax Revenue
01/01 Oil Companies (Petroleum Profits - Tax Chap 75:04; and other taxes and levies)
06/03 Royalties on Oil and Gas; Asphalt; Quarries.(Ch 62:01, 61:03) - Collected by Ministry of En
06/06 Other Property Income
06/06/ENI/001 Share of Profits from Oil Companies under Production Sharing Contracts - Collected
Other
GDP (Current Prices, TT$ million)

Exchange rate (TT $/US$)
9.1
6.7
2.2
0.1
0.0
0.1
21,539.3
6,857.0
1.2
4.3
Source:
(a) Draft Estimates of Revenue for the Financial Year 2011. Ministry of Finance, Trinidad and Tobago
Data for years 2008-2010 available at Ministry of Finance website.
Data for the remaining years available at the Library of the Ministry of Planning/Finance.
Please note that 'Actual' data for 1992 was not available from the Ministry of Planning/Finance library. 'Revised E
(b) Draft Estimates of Revenue and Expenditure of the Statutory Boards and Similar Bodies and
of the THA for the Financial Year 2011. Ministry of Finance, Trinidad and Tobago.
Data for years 2008-2010 available at Ministry of Finance website.

(c ) National Insurance Board - Annual Reports.
These numbers are Contribution Income only, not including Penalty Income or Interest.
Data for 2010 was not yet available at the time of writing (in October 2011).
Data for years 2004-2009 available at NIB website.
(d) Central Bank - 'Report on Insurance and Pensions' 2003-2006.
Reports for 2003-2006 were available in soft copy on the CB website.
No additional reports were available from the Libraries of the Ministry of Planning/Finance nor the Central Bank in
The CB Report for 2006 notes that 92 Self-Administered Plans were registered, but audited accounts were only s
The CB Report for 2006 notes that 105 Insured/Annuity Plans were registered, but audited accounts were only su
Details of data for 2003-2006 obtained from 2003-2006 Publications.
Summarized data for 1999-2002 obtained from 2003-2006 Publications.
(e) Central Statistics Office, National Accounts Division.
GDP for 2006-2010 obtained from document 'GDP at Current and Constant Prices 2006 to 2010'.
GDP for 2002-2005 obtained from document 'Gross Domestic Product 2002-2006'.
GDP for 1990-2005 obtained from document 'GDP at Current Prices by Industry 1966 to 2004'.
1990-2005 also available in document 'Selected Leading Indicators'.
1991
1992
1993
1994
1995
1996
1997
1998
1999
29.0
27.4
27.7
24.5
26.3
26.4
26.0
19.8
23.7
18.4
21.4
22.6
19.7
19.7
18.8
21.5
18.3
20.4
17.5
20.6
21.6
18.9
18.9
18.1
20.7
17.6
19.6
16.8
19.1
20.8
18.1
18.0
17.3
19.7
15.6
18.7
6.9
4.4
4.0
0.4
0.0
2.4
1.8
0.4
0.2
0.0
8.0
5.7
5.3
0.4
0.0
2.3
1.8
0.4
0.1
0.0
8.6
6.0
5.5
0.4
0.0
2.6
2.1
0.3
0.0
0.2
8.3
5.7
5.3
0.3
0.0
2.6
2.1
0.3
0.0
0.3
8.8
5.4
5.0
0.3
0.0
3.4
2.5
0.5
0.1
0.4
8.8
5.6
5.2
0.4
0.0
3.3
2.6
0.4
0.0
0.3
9.4
5.7
5.3
0.4
0.0
3.7
3.2
0.3
0.0
0.3
7.0
4.2
3.9
0.2
0.0
2.9
2.3
0.4
0.0
0.2
8.6
5.3
5.0
0.3
0.0
3.3
2.6
0.5
0.0
0.2
0.2
0.2
0.0
0.0
0.0
0.9
0.2
0.7
0.0
0.0
0.6
0.3
0.3
0.0
0.0
0.4
0.4
0.0
0.0
0.0
0.2
0.2
0.0
0.0
0.0
0.2
0.2
0.0
0.0
0.0
0.2
0.2
0.0
0.0
0.0
0.2
0.2
0.0
0.0
0.0
0.2
0.2
0.0
0.0
0.0
7.2
7.7
8.9
7.3
7.2
6.7
8.1
6.9
7.9
0.0
1.8
0.0
2.9
0.0
3.3
0.0
2.3
0.0
2.0
0.0
1.8
0.0
2.3
0.0
1.6
0.0
2.2
0.0
0.0
0.4
0.1
0.0
0.0
0.0
0.0
0.1
0.1
4.7
0.0
0.0
0.0
0.4
0.1
0.0
0.0
0.0
0.0
0.0
0.1
4.2
0.0
0.0
0.3
0.3
0.1
0.0
0.0
0.0
0.0
0.1
0.1
4.7
0.0
0.0
0.0
0.4
0.2
0.0
0.0
0.0
0.0
0.1
0.0
4.3
0.0
0.0
0.0
0.4
0.3
0.0
0.0
0.1
0.0
0.1
0.1
4.4
0.0
0.0
0.0
0.5
0.3
0.0
0.0
0.1
0.0
0.1
0.0
4.1
0.0
0.0
0.0
0.6
0.4
0.1
0.1
0.1
0.0
0.1
0.0
4.8
0.0
0.0
0.0
0.6
0.3
0.0
0.0
0.1
0.0
0.1
0.0
4.4
0.0
0.0
0.0
0.7
0.4
0.1
0.1
0.1
0.0
0.1
0.0
4.6
0.0
2.4
1.3
1.1
2.5
1.3
1.2
2.6
1.3
1.2
2.0
2.0
0.0
1.6
1.6
0.0
1.4
1.4
0.0
1.7
1.7
0.0
1.3
1.3
0.0
1.8
1.8
0.0
0.1
0.1
0.1
0.1
0.1
0.1
0.2
0.2
0.2
0.2
0.2
0.2
0.3
0.3
0.2
0.2
0.2
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.6
0.7
0.6
0.5
0.6
0.5
0.6
0.4
0.5
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.6
0.7
0.6
0.5
0.6
0.5
0.6
0.4
0.5
0.6
0.0
0.7
0.0
0.6
0.0
0.5
0.0
0.6
0.0
0.5
0.0
0.6
0.0
0.4
0.0
0.5
0.0
0.3
0.1
0.1
0.0
0.0
0.3
0.2
0.1
0.1
0.1
0.3
0.1
0.1
0.0
0.1
0.3
0.1
0.1
0.0
0.0
0.3
0.1
0.1
0.0
0.1
0.2
0.1
0.1
0.0
0.1
0.3
0.1
0.1
0.0
0.1
0.2
0.1
0.0
0.0
0.0
0.2
0.1
0.1
0.0
0.1
0.9
0.9
0.8
0.8
1.0
1.0
0.8
0.8
0.8
0.8
0.7
0.7
0.8
0.8
0.7
0.7
0.8
0.8
0.2
0.0
0.0
0.0
0.0
0.1
0.7
0.0
0.6
0.0
0.0
0.1
0.2
0.0
0.1
0.0
0.0
0.1
0.2
0.0
0.0
0.0
0.0
0.2
0.3
0.0
0.1
0.0
0.0
0.2
0.3
0.0
0.0
0.0
0.1
0.1
0.4
0.0
0.1
0.1
0.1
0.2
1.7
0.0
0.0
1.5
0.0
0.1
0.4
0.0
0.0
0.0
0.1
0.3
10.6
8.2
2.3
0.1
0.0
0.1
6.0
4.1
1.7
0.2
0.0
0.2
5.1
2.9
2.1
0.1
0.0
0.1
4.8
3.5
1.3
0.1
0.0
0.1
6.6
4.8
1.7
0.1
0.0
0.1
7.5
5.5
2.0
0.1
0.0
0.1
4.4
2.8
1.6
0.0
0.0
0.0
1.4
0.4
1.0
0.1
0.0
0.1
3.3
1.2
1.3
0.8
0.7
0.0
22,558.6
7,275.0
1.2
4.2
23,117.6
7,318.0
1.2
4.2
24,490.5
7,383.0
1.2
5.6
29,008.2
7,809.0
1.2
5.8
30,542.8
8,288.0
1.3
5.8
34,586.6 33,521.2
9,033.0 9,894.0
1.3
1.3
5.9
6.2
36,925.4
10,813.0
1.3
6.3
40,349.0
11,848.0
1.3
6.2
ed Estimates' were used for 1992.
ank in hard copy.

only submitted for 70 of these. The others are in the process of being wound up.
nly submitted for 69 of these. The others are in the process of being wound up.
2000
2001
2002
2003
2004
2005
2006
2007
2008
23.3
25.5
23.8
23.9
24.6
28.3
32.2
28.1
30.9
17.0
18.6
19.2
16.4
16.7
16.3
15.5
14.8
15.1
15.6
17.2
17.7
15.2
15.6
15.2
14.3
13.7
13.9
14.9
16.5
16.7
14.5
14.9
14.5
13.7
13.1
13.5
7.1
4.5
4.2
0.3
0.0
2.5
2.0
0.4
0.0
0.1
8.5
4.6
4.3
0.3
0.0
3.9
3.2
0.6
0.0
0.2
8.0
5.0
4.8
0.2
0.0
3.0
2.5
0.4
0.0
0.1
7.8
4.2
4.0
0.2
0.0
3.6
3.1
0.4
0.0
0.1
7.7
4.2
3.8
0.2
0.2
3.5
3.0
0.4
0.0
0.1
8.2
4.4
4.2
0.2
0.0
3.8
3.1
0.5
0.0
0.1
7.1
2.9
2.7
0.1
0.0
4.3
3.4
0.7
0.0
0.1
7.0
2.5
2.4
0.1
0.0
4.5
3.5
0.9
0.0
0.1
7.6
2.6
2.4
0.1
0.0
5.0
4.4
0.5
0.0
0.1
0.1
0.1
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.2
0.2
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
6.0
6.2
6.7
5.0
5.4
4.5
4.6
4.4
4.4
0.0
1.6
0.0
1.5
0.0
1.6
0.0
1.4
0.0
1.2
0.0
1.1
0.0
0.5
0.0
0.4
0.0
0.4
0.0
0.0
0.5
0.3
0.0
0.0
0.1
0.0
0.1
0.0
3.7
0.0
0.0
0.0
0.4
0.3
0.0
0.0
0.1
0.0
0.1
0.0
4.0
0.0
0.0
0.0
0.4
0.3
0.0
0.0
0.1
0.0
0.0
0.1
4.4
0.0
0.0
0.0
0.3
0.3
0.0
0.0
0.1
0.0
0.1
0.0
3.0
0.0
0.0
0.0
0.2
0.3
0.0
0.0
0.1
0.0
0.1
0.0
3.7
0.0
0.0
0.0
0.2
0.2
0.0
0.0
0.1
0.0
0.1
0.0
2.9
0.0
0.0
0.0
0.2
0.2
0.0
0.0
0.1
0.0
0.0
0.0
3.6
0.0
0.0
0.0
0.2
0.2
0.0
0.0
0.1
0.0
0.0
0.0
3.5
0.0
0.0
0.0
0.2
0.2
0.0
0.0
0.1
0.0
0.0
0.0
3.6
0.0
1.5
1.5
0.0
1.5
1.5
0.0
1.5
1.5
0.0
1.4
1.4
0.0
1.5
1.5
0.0
1.5
1.5
0.0
1.6
1.6
0.0
1.5
1.5
0.0
1.2
1.2
0.0
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.3
0.3
0.2
0.2
0.2
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.4
0.4
0.4
0.4
0.4
0.3
0.3
0.3
0.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.4
0.4
0.4
0.4
0.4
0.3
0.3
0.3
0.3
0.4
0.0
0.4
0.0
0.4
0.0
0.4
0.0
0.4
0.0
0.3
0.0
0.3
0.0
0.3
0.0
0.3
0.0
0.2
0.1
0.0
0.0
0.0
0.2
0.1
0.1
0.0
0.1
0.2
0.1
0.1
0.0
0.1
0.2
0.1
0.0
0.0
0.0
0.2
0.1
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
1.4
1.4
1.4
1.4
1.4
1.4
1.2
1.2
1.1
1.1
1.2
1.2
1.2
1.2
1.1
1.1
1.2
1.2
0.3
0.0
0.0
0.0
0.1
0.2
0.3
0.0
0.0
0.0
0.1
0.2
0.6
0.0
0.1
0.2
0.0
0.3
0.3
0.0
0.0
0.0
0.0
0.2
0.3
0.0
0.1
0.0
0.0
0.2
0.3
0.0
0.0
0.1
0.0
0.2
0.3
0.0
0.1
0.0
0.0
0.2
0.3
0.0
0.0
0.0
0.0
0.1
0.2
0.0
0.0
0.0
0.0
0.1
6.4
4.8
1.1
0.5
0.5
0.0
6.9
5.1
1.4
0.4
0.3
0.0
4.6
3.3
1.1
0.2
0.1
0.0
7.5
6.1
1.4
0.0
0.0
0.0
7.9
6.5
1.3
0.0
0.0
0.0
12.0
10.7
1.2
0.0
0.0
0.0
16.7
15.2
1.4
0.0
0.0
0.0
13.3
11.8
1.2
0.3
0.3
0.0
15.8
14.6
1.2
0.0
0.0
0.0
51,370.6
13,033.0
1.3
6.3
55,007.2
13,887.0
1.3
6.2
56,290.0
15,220.0
1.3
6.2
71,169.0
17,766.0
1.3
6.2
83,652.5
19,984.0
1.3
6.2
100,682.0
20,135.0
1.3
6.2
115,951
23,495.0
1.3
6.2
136,953
25,265.0
1.3
6.3
175,287
26,632.0
1.3
6.2
2009
2010
2011
2012
2013
2014
31.1
31.3
29.8
30.5
27.0
29.3
19.0
18.9
18.0
18.9
16.8
16.2
16.9
17.0
16.3
17.1
16.8
16.2
16.1
16.3
15.6
16.5
16.1
15.4
9.1
3.7
3.5
0.2
0.0
5.4
4.3
1.0
0.0
0.2
9.2
3.5
3.3
0.1
0.0
5.8
4.9
0.7
0.0
0.2
10.0
3.3
3.2
0.1
0.0
6.7
5.8
0.8
0.1
9.9
3.6
3.4
0.1
0.0
6.3
5.5
0.7
0.2
9.8
3.7
3.5
0.1
0.0
6.1
5.5
0.5
0.1
9.9
3.8
3.6
0.1
0.0
6.1
5.5
0.5
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
5.3
5.5
4.1
5.0
4.7
3.8
0.0
0.5
0.0
0.5
0.0
0.5
0.0
0.5
0.0
0.4
0.0
0.4
0.0
0.0
0.3
0.2
0.0
0.0
0.1
0.0
0.0
0.0
4.2
0.0
0.0
0.0
0.3
0.2
0.0
0.0
0.1
0.0
0.0
0.0
4.5
0.0
0.0
0.0
0.3
0.2
0.0
0.0
0.1
0.0
0.0
0.0
3.1
0.0
0.0
0.0
0.3
0.2
0.0
0.0
0.1
0.0
0.0
0.0
4.0
0.0
0.0
0.0
0.3
0.2
0.0
0.0
0.1
0.0
0.0
0.0
3.8
0.0
0.0
0.0
0.3
0.2
0.0
0.0
0.1
0.0
0.0
0.0
2.9
0.0
1.5
1.5
0.0
1.4
1.4
0.0
1.4
1.4
0.0
1.5
1.5
0.0
1.5
1.5
0.0
1.5
1.5
0.0
0.2
0.2
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.2
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.4
0.3
0.3
0.3
0.4
0.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.4
0.3
0.3
0.3
0.4
0.4
0.4
0.0
0.3
0.0
0.3
0.0
0.3
0.0
0.4
0.0
0.4
0.0
0.1
0.1
0.0
0.0
0.1
0.1
0.1
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.1
0.2
0.1
0.1
0.0
0.1
2.1
2.1
2.0
2.0
1.7
1.7
1.8
1.8
0.0
0.0
0.0
0.0
0.4
0.0
0.1
0.1
0.0
0.2
0.3
0.0
0.1
0.0
0.0
0.2
0.4
0.0
0.1
0.1
0.0
0.2
0.3
0.0
0.1
0.0
0.0
0.2
0.3
0.0
0.1
0.0
0.0
0.2
0.4
0.0
0.1
0.0
0.0
0.3
12.1
9.8
1.4
0.8
0.1
0.0
12.4
10.3
1.4
0.7
0.7
0.0
11.8
10.2
1.5
0.0
0.0
0.0
11.6
10.0
1.6
0.0
0.0
0.0
10.2
8.4
1.4
0.5
0.5
0.0
13.0
10.3
1.4
1.4
0.4
0.0
121,281
25,659.0
1.3
6.3
134,125.2
26,024.0
1.3
6.3
156,449.4
25,850.0
1.3
6.4
158,045.0
26,632.0
1.3
6.4
175,608.5
27,471.0
1.3
6.4
179,842.0
28,498.0
1.3
6.3

Carga Fiscal de América Latina y El Caribe - BID y CIAT

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Carga Fiscal de América Latina y El Caribe - BID y CIAT

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PRESION FISCAL EQUIVALENTE DE AMRICA LATINA

BASE DE DATOS BID - CIAT 2015

Cargas Fiscales Ajustadas la BID-CIAT = ingresos tributarios + ingresos por la explo

Ingresos Impositivos = Impuesto a la renta + Impuestos Generales al Consumo + Imp

Para consultas o comentarios por favor contactarnos a:

2. Tambin agradecemos el apoyo brindado por el Fondo de Cooperacin Espaol

RICA LATINA Y EL CARIBE

+ ingresos por la explotacin de recursos naturales = Ingresos Fiscales

iones a la Seguridad Social, que incluye Pensiones y Salud

es al Consumo + Impuestos Selectivos + Impuestos a la Propiedad +

ecios pblicos - estos son poco materiales.

dio Andrs Valencia

Cargas Fiscales Ajustadas la BID-CIAT

Cargas Tributarias Ajustados

I. Tributos cuya potestad corresponde al Gob. Central

2. Por tributo - recaudacin neta de devoluciones

Impuestos sobre la propiedad

Impuestos generales sobre el consumo

Impuestos sobre transacciones financieras

Impuestos sobre el comercio exterior

II. Tributos cuya potestad corresponde a los Gob. Subnacionales

Impuestos generales sobre el consumo

III. Contribuciones Sociales

Fuente: AFIP, MECON

a explotacin de recursos naturales = Ingresos Fiscales Ajustados la BID-CIAT

os son poco materiales.

+ Otros* + Recaudacin Subnacional Total + Otros ingresos del

1,442,655.5 1,842,022.0 2,164,245.8 3,339,630.0

Adjusted Fiscal Burden la BID-CIAT

Tax Revenue + Social Security

Taxes on International Trade and Transactions

Other Stamp Tax

I. Taxes under the Central Governments jurisdiction

Business & Professional Fees (b)

Taxes on Goods and Services

Motor Vehicle License

Total Social Contributions

Government Social Security (National Insurance Board - NIB)

Total Non-Tax Revenue, Capital Revenue and Grants

Income from Public Enterprises

III. Social Contributions

Income from Other Sources

GDP (Current Prices, B$ million)

Budget Communications, Ministry of Finance, Bahamas

Adjusted Fiscal Burden la BID-CIAT

Tax Revenue + Social Security

Collection after refunds

2. By tax Collection prior to refunds (a)

Tax on Income, Profits and Capital gains

Taxes on Goods and Services

Total municipal collection (N/A for Barbados)

I. Taxes under the Central Governments jurisdiction

II. Taxes under the jurisdiction of Subnational Governments (a)

III. Social Contributions

Government Social Security (b)

IV. Other General Government taxes

Nominal GDP (Bds) million

Adjusted Fiscal Burden la BID-CIAT

Tax Revenue + Social Security

I. Taxes under the Central Governments jurisdiction

2. By taxes Collected by the Central Government

Taxes on Goods, Transactions and Services

Excise Duties/Travel & Hotel Occupancy Tax in FY 1990/91