97:
1830:
1700:
1688:
24:
2300:
2304:
2107:
which applies to all goods which do not qualify for a reduced rate or are exempt. There are two lower rates of 10% and 4%. The 10% rate is payable on most drinks, hotel services, and cultural events. The 4% rate is payable on food, books and medicines. An EU directive means that all countries of the
1885:
they live with, the autonomous community where they live, and other issues. Also, the amount may be reduced by declaring income with your spouse if you are married and some expenditures (like contributions to unions, personal pension funds, etc.). The figures given below are valid for the year 2019.
1884:
Some amounts are subtracted from the income tax base before the rate is applied. Allowances are adjusted annually by law. Allowances vary depending on whether the income is from labor, the taxpayer is single or lives with elderly relatives or dependants, challenge conditions of the taxpayer or those
2220:
Deemed tax is a tax paid by non-residents in Spain who own properties located in the country that were not rented. Where a property has only been let for part of a year, Spanish Deemed tax is applicable only for the period in which it was vacant or occupied by the owner for personal use. Landlords
2194:
Property owners are considered a non-resident in Spain if they live in the country for less than 183 days in a single year. Non-resident property owners are required to make a tax declaration for each quarter in which they have earned rental income. “Impuesto Sobre la Renta de no
Residentes” is a
2179:
for corporate entities with registered address within the
Canarian archipelago (and with at least one member of the company’s administration residing permanently in the Canaries), as part of the Canary Islands Special Zone (ZEC) within the framework of the Economic and Fiscal Regime of the Canary
1930:
living in Spain who receive an income within Spain for tax purposes and a pension from their native country will need to calculate their income tax and allowances by first identifying their marginal rate of income tax. This can be quite complex given the differing tax rates and thresholds within
1844:
Personal income tax in Spain, known as IRPF, was introduced in 1900. It represents nearly 38% of government revenues. Since 2007, the responsibility for regulating and collecting personal income tax has been decentralized, the autonomous regions being responsible for collecting 50% of tax revenue
1900:
There is also a dependants allowance which also lowers the taxable income base. It applies to taxpayers who live with dependants younger than 25 (or with dependants of any age with a disability graded at 33% or more). For the first dependent, the allowance is €2,400. The allowance for the second
1862:
As in other jurisdictions income tax is payable by both residents and non-residents with different rates applying. Individual residents are subject to personal income tax (IRPF) based on their income from around the globe. Non-residents are subject to IRPF only on their
Spanish-sourced income.
2195:
tax on rental income for non-resident landlords in Spain. For the tax year 2020, the tax rate is 19% for residents of the EU, Norway and
Iceland. Meanwhile, the tax rate is 24% for citizens of other countries. If the property is not rented out, non-residents must submit a deemed tax return.
1871:
to be resident if they were living in Spain for more than 183 days in the tax year. Sporadic periods of time outside of Spain are not counted towards establishing oneself as a non-resident for tax purposes. An alien is also considered a resident if s/he has a spouse or underage child who are
2231:
Most sorts of employment income earned are subject to social security contributions, by both the employee and the employer. The standard rate for the employee is 6.35%. The employer pays what corresponds to 29.90% of the employee's salary. The current maximum monthly Social
Security base is
1896:
and applies to those taxpayers who live with relatives older than 65 (or with relatives of any age with a disability graded at 33% or more) who do not have income themselves. This allowance is €1,150 if the relative is aged up to 75 and €2,550 above the age of 75.
1888:
The personal tax allowance differs depending on age. For the year 2019 under 65s, the personal tax allowance is €5,550. Individuals aged between 65 and 75 are allowed a €6,700 personal allowance. Anyone above 75 receives the highest personal allowance at €8,100.
1845:(although all the returns and amounts are actually received by the central tax authority on their behalf). A single national rate applies per taxation band for the whole national portion of the income tax. Tax rates on the regional portion vary between regions,
2211:
Plusvalia tax in Spain is a local tax charged by the local Town Hall on properties, at the moment they are sold. It is calculated on the value of the property and depends on the number of years that have passed since the property was previously sold.
1901:
dependent is €2,700, the allowance for the third dependent is €4,000, and each further child has an allowance of €4,400. In addition to dependant allowances, there is a maternity allowance which is €1,200 for each child under the age of 3.
2062:
Interest, coupon, bonds, insurance, and dividends are generally withheld at a 21% rate, but are added to the savings base and taxed at savings scale. The first €1,500 of dividends are exempt (since 2015 this exemption does not
1853:
the highest. Tax is withheld by the employer monthly on behalf of the tax authority. Tax returns are submitted between April and June of the following year and refunds are normally paid between May and July, however, the
1806:) collect all national and regional taxes themselves and subsequently transfer the portion due to the central Government after two negotiations called Concierto (in which the first three territories, that conform the
1858:
has until the end of the year to liquidate before the taxpayer has a right to interest for the outstanding money: any payments not paid by this date are paid with interest from the beginning of the next year.
2221:
are required to file a non-resident income tax return (Form 210) to report the “deemed income”. The deadline for non-residents to file a deemed tax return is 31 December of the following tax year.
2203:
Non-resident owners of
Spanish property are required to file four different quarterly tax returns throughout the tax year. These tax returns are due in January, April, July and October.
2168:
in 2016). There is a lower tax rate for newly formed companies. The rate, which was introduced in 2015, is set at 15% for the first 2 years in which the company obtains taxable profit.
3353:
3111:
2363:
2845:
2742:
2519:
3358:
2850:
1948:
As of
January 1, 2015, the income tax has been reformed and simplified. It's important to note that these rates vary between regions. The rates shown below apply to the
2855:
1908:
applicable for expenditures and housing (home rental and purchasing). The exact amount of the deduction depends on the amount of the expenditure though it is topped.
2772:
3363:
3040:
2835:
2787:
2762:
2722:
2600:
2840:
2727:
2069:
Short-term (-1 year) capital gains are taxed at a general scale (24,75%-52%). Since 2015 short and long-term capital gains are taxed at a savings scale.
3597:
1782:
which is the bureau responsible for collecting taxes at the national level. Other minor taxes like property transfer tax (regional), real estate
1867:
must be established when filing a
Spanish tax return and has consequences for the amount of tax due. The rules are complex. Spain considers any
1779:
3175:
3105:
1818:. The tax collection method depends on the tax; some of them are collected by self-assessment, but others (i.e. income tax) follow a system of
1778:; some of them are applied at national level and others at national and regional levels. Most national and regional taxes are collected by the
3592:
1382:
2411:
3511:
2551:
2482:
2454:
3654:
1945:
has been reduced by the legal allowances, reductions, and deductions, the taxpayer has to apply the rate to find out the actual tax.
1239:
3096:
1104:
1099:
545:
3629:
2146:
or ITP. The tax is levied by the autonomous regional governments and therefore varies by region. The rate varies from 6% to 8%.
3380:
2904:
2138:
As of
January 1, 2013, new properties are taxed at a reduced rate of 10%. Second-hand properties are not subject to VAT, but a
1453:
1046:
272:
540:
3649:
1807:
1810:, agree their defense jointly) and the Convenio (in which the territory and Community of Navarre defense itself alone). The
1653:
839:
3017:
2680:
1528:
3302:
2610:
2501:
2232:
EUR3,596.98 (2015). Any income exceeding that maximum base is not subject to both employee and employer contributions.
1956:
and
Catalonia apply a higher regional income tax than Madrid. The top rate of income tax in Andalusia and Catalonia is
1730:
1593:
721:
233:
3390:
1790:(local) are collected directly by regional or local administrations. Four historical territories or foral provinces (
1054:
807:
67:
49:
3143:
2982:
2544:
524:
3405:
3348:
3218:
3170:
3165:
3138:
3101:
3007:
2066:
Long term (+1 year) capital gains on: stocks, investment funds, and real estate, are also taxed at savings scale.
706:
302:
1872:
residents, as well as any alien who has their main economic center in Spain. When there is a residence conflict
2871:
2817:
2630:
1658:
1377:
34:
2049:
It's also noteworthy that these rates apply to the general income. Some kinds of income, like income bound to
3420:
3238:
3012:
2655:
1663:
627:
96:
3343:
3307:
3133:
1923:) have different allowances for their own share of the income tax and also establish their own deductions.
1361:
657:
3410:
2934:
2737:
2537:
1603:
1573:
3753:
3270:
2967:
2897:
989:
461:
3664:
3444:
3370:
3116:
3060:
3055:
2702:
1036:
614:
571:
422:
277:
126:
3639:
3285:
3160:
2957:
2082:* up to €6,000 : 20%/19% * from 6,000 to €50,000 : 22%/21% * over €50,000 : 24%/23%
1767:
1623:
1041:
530:
3400:
3258:
2997:
2802:
2415:
1638:
1578:
1089:
1084:
711:
592:
243:
45:
3338:
2987:
2977:
2732:
2712:
2692:
2595:
2483:"Own a property in Spain? Here's everything you need to know about non-resident property taxes"
1723:
1548:
1433:
1428:
1029:
608:
427:
3181:
3763:
3758:
3677:
3634:
3531:
3491:
3466:
3275:
3223:
2890:
2707:
1628:
1553:
1518:
1503:
1423:
1413:
662:
582:
577:
498:
3564:
3496:
3486:
3333:
3292:
3280:
2947:
2782:
2757:
2615:
2266:
1648:
1613:
1588:
1468:
1448:
620:
297:
158:
41:
8:
3614:
3501:
3481:
3471:
3253:
3228:
2992:
2812:
2675:
2670:
2660:
2645:
2640:
2635:
2620:
2605:
2590:
2585:
2580:
2575:
2256:
2181:
1949:
1920:
1855:
1819:
1668:
1568:
1563:
1508:
1493:
1483:
1478:
1473:
1418:
1408:
1403:
1387:
1257:
1203:
1011:
519:
3609:
3604:
3506:
3476:
3425:
3265:
3248:
3187:
3084:
3050:
2942:
2807:
2797:
2777:
2767:
2752:
2747:
2697:
2665:
2650:
2625:
2286:
2261:
2076:* up to €6,000 : 21% * from 6,000 to €24,000 : 25% * over €24,000 : 27%
1916:
1643:
1633:
1618:
1608:
1583:
1533:
1498:
1488:
1458:
1443:
1438:
1293:
1208:
1001:
965:
886:
765:
483:
121:
2103:) is due on any supply of goods or services sold in Spain. The current normal rate is
3624:
3536:
3521:
3516:
3456:
3385:
3297:
3206:
3192:
3148:
3127:
3065:
2717:
2687:
2326:
2251:
1716:
1558:
1543:
1538:
1513:
1463:
1263:
979:
931:
871:
787:
728:
440:
407:
213:
3718:
3711:
3556:
3415:
3321:
3243:
3153:
3121:
3035:
2925:
2917:
1829:
1598:
1523:
1129:
1094:
1074:
891:
859:
733:
587:
338:
3584:
3579:
3375:
3070:
3002:
2092:
2050:
1823:
1775:
1692:
1308:
1166:
1161:
901:
864:
775:
740:
642:
566:
402:
362:
328:
238:
228:
223:
218:
136:
3727:
3644:
3619:
3546:
3461:
3045:
2972:
2436:
2172:
2109:
1893:
1251:
1223:
1198:
1059:
906:
701:
637:
535:
473:
377:
372:
355:
333:
3747:
3685:
3541:
2157:
1905:
1864:
1815:
1771:
1323:
996:
921:
812:
745:
679:
647:
514:
456:
417:
397:
367:
282:
203:
198:
173:
163:
105:
3732:
3690:
3574:
3430:
2364:"Tax-free thresholds, reductions and deductions on the Personal Income Tax"
2139:
1942:
1783:
1704:
1218:
1006:
975:
946:
926:
817:
802:
782:
696:
691:
493:
287:
2384:
256:
3672:
3569:
2962:
2241:
1868:
1811:
1747:
1213:
956:
916:
834:
770:
716:
652:
478:
468:
412:
292:
193:
188:
146:
131:
2351:
1927:
1873:
1763:
1318:
1288:
1171:
1156:
1079:
1016:
984:
936:
911:
896:
797:
792:
760:
686:
392:
387:
208:
168:
114:
3526:
3233:
2529:
1953:
1912:
1850:
1151:
1069:
1064:
755:
750:
561:
488:
178:
52:. Statements consisting only of original research should be removed.
2952:
2246:
1799:
1787:
1313:
1281:
970:
960:
881:
876:
849:
822:
632:
382:
323:
318:
151:
1746:
are levied by national (central), regional and local governments.
2882:
1803:
1795:
1124:
951:
854:
844:
183:
141:
2455:"Canary Islands Special Zone (ZEC): The best taxation in Europe"
1846:
1762:
are levied on different sources, the most important ones being
1687:
1333:
1144:
1139:
1134:
941:
829:
2913:
2215:
1791:
1751:
1348:
1343:
1338:
1328:
1303:
1298:
1245:
1117:
2112:
have VAT. All exempt goods and services are listed below.
2560:
2189:
1759:
1755:
88:
1892:
There is an elderly relative allowance which lowers the
2502:"What are deemed tax returns for a property in Spain?"
1826:
that follow a self-assessment at the end of the term.
1048:
European Union Common Consolidated Corporate Tax Base
2389:
iCalculator - Spanish Income Tax Calculator 2017/18
1931:specific tax regions and variances in allowances.
2198:
3745:
2226:
2898:
2545:
1724:
1879:
1780:Agencia Estatal de Administración Tributaria
2144:Impuestos Sobre Transmisiones Patrimoniales
2056:
2905:
2891:
2552:
2538:
2216:Deemed tax returns for a property in Spain
1731:
1717:
1240:Institute on Taxation and Economic Policy
68:Learn how and when to remove this message
2499:
2480:
2437:"Guide to company tax in Spain for 2020"
1828:
2385:"Spanish Income Tax Calculator 2017/18"
2301:"Spanish Tax Authority Tax Report 2013"
2180:Islands (REF) and as authorised by the
3746:
2559:
2476:
2474:
2472:
2406:
2404:
2190:Spanish property tax for non-residents
3176:Natural Sites of Community Importance
2886:
2533:
2481:Valcheva, Kristina (8 October 2020).
2352:http://jullastres.es/wordpress/?p=400
2175:, corporate income tax is reduced to
1904:There are also other reductions and
17:
3655:UNESCO Intangible Cultural Heritage
2469:
2401:
13:
2912:
2500:Valcheva, Kristina (2 July 2020).
2087:
1911:Some autonomous communities (like
14:
3775:
1055:Global minimum corporate tax rate
2206:
2151:
2101:impuesto sobre el valor agregado
1936:
1698:
1686:
525:Base erosion and profit shifting
95:
22:
3219:Autonomous communities of Spain
2520:"Social Security in Spain KPMG"
2512:
2493:
2134:Artists, writers, and composers
2116:Education provided by the state
2097:impuesto sobre el valor añadido
303:Optimal capital income taxation
3630:National and regional identity
2447:
2429:
2377:
2356:
2344:
2319:
2293:
2279:
2199:Quarterly tax filing deadlines
1833:Tax rate in Spain for a Single
1378:List of countries by tax rates
1:
2272:
2227:Social Security contributions
1839:
808:Natural resources consumption
1962:
658:United States as a tax haven
7:
3650:UNESCO World Heritage Sites
2235:
2156:As of January 1, 2015, the
1808:Basque Autonomous Community
48:the claims made and adding
10:
3780:
2412:"IVA (VAT) rates in Spain"
572:Offshore financial centres
462:Repatriation tax avoidance
3705:
3663:
3555:
3452:
3443:
3329:
3320:
3214:
3205:
3092:
3083:
3028:
2933:
2924:
2864:
2826:
2568:
1880:Allowances and deductions
1874:double taxation agreement
1758:in 2013. A wide range of
1037:Financial transaction tax
127:Property tax equalization
3308:Wars and armed conflicts
2948:Ancient History Timeline
2441:www.spainaccountants.com
2079:Savings scale 2015/2016
2057:Tax on investment income
2053:, have different rates.
1383:Tax revenue to GDP ratio
1042:Currency transaction tax
628:Liechtenstein tax affair
3008:Transition to democracy
2983:Reaction and revolution
2350:Tax Residence concept.
1090:Permanent establishment
1085:Exchange of Information
593:Financial Secrecy Index
244:Medical savings account
3598:International Interest
3406:Science and technology
3102:Autonomous communities
2611:Bosnia and Herzegovina
1849:having the lowest and
1834:
990:Vehicle miles traveled
609:Ireland as a tax haven
423:Private tax collection
3635:National Day of Spain
1952:. The communities of
1832:
1814:in Spain follows the
663:Panama as a tax haven
615:Ireland v. Commission
583:Conduit and sink OFCs
578:Offshore magic circle
499:Unreported employment
3239:Constitutional Court
2457:. Canary Islands Hub
2267:Taxation in Portugal
2164:(further reduced to
1654:United Arab Emirates
1396:Individual Countries
1105:Foreign revenue rule
902:Inheritance (estate)
621:Leprechaun economics
3182:Plazas de soberanía
2827:States with limited
2327:"Taxation in Spain"
2257:Taxation in Andorra
2182:European Commission
2073:Savings scale 2014
1950:Community of Madrid
1820:pay-as-you-earn tax
1693:Business portal
1388:Tax rates in Europe
1258:Tax Justice Network
1204:Dhammika Dharmapala
712:Airport improvement
520:Transfer mispricing
311:Distribution of Tax
83:Part of a series on
3411:Telecommunications
3112:Biosphere Reserves
3013:Contemporary Spain
3003:Spain under Franco
2943:Prehistoric Iberia
2506:www.ptireturns.com
2487:www.ptireturns.com
2331:Moving to Valencia
2262:Taxation in France
2036:€60,000 and above
1917:Castilla-La Mancha
1835:
1754:stood at 36.3% of
1294:Eight per thousand
1209:James R. Hines Jr.
1100:European Union FTT
122:Government revenue
33:possibly contains
3754:Taxation in Spain
3741:
3740:
3701:
3700:
3625:Myths and legends
3593:National Interest
3439:
3438:
3391:Largest companies
3316:
3315:
3303:Political parties
3271:Foreign relations
3201:
3200:
3149:Iberian Peninsula
3097:Autonomous cities
3079:
3078:
2880:
2879:
2252:Capital gains tax
2125:Cultural services
2122:Sporting services
2095:(IVA in Spanish:
2047:
2046:
1876:must be checked.
1741:
1740:
1676:
1675:
1272:
1271:
1264:Tax Policy Center
1012:Negative (income)
788:Environmental tax
670:
669:
588:Financial centres
408:Tax investigation
346:
345:
214:Tax harmonization
78:
77:
70:
35:original research
3771:
3721:
3714:
3450:
3449:
3381:Financial crisis
3371:Economic history
3327:
3326:
3244:Cortes Generales
3212:
3211:
3154:Peninsular Spain
3090:
3089:
3041:Pre-Roman Iberia
3036:General overview
2931:
2930:
2907:
2900:
2893:
2884:
2883:
2569:Sovereign states
2554:
2547:
2540:
2531:
2530:
2524:
2523:
2516:
2510:
2509:
2497:
2491:
2490:
2478:
2467:
2466:
2464:
2462:
2451:
2445:
2444:
2433:
2427:
2426:
2424:
2423:
2414:. Archived from
2408:
2399:
2398:
2396:
2395:
2381:
2375:
2374:
2372:
2370:
2360:
2354:
2348:
2342:
2341:
2339:
2337:
2323:
2317:
2316:
2314:
2312:
2303:. Archived from
2297:
2291:
2290:
2283:
1975:Step * Tax Rate
1963:
1865:Residence status
1733:
1726:
1719:
1705:Money portal
1703:
1702:
1701:
1691:
1690:
1367:
1366:
1188:
1187:
1095:Transfer pricing
1075:Tax equalization
1049:
997:Corporate profit
633:Luxembourg Leaks
567:Corporate havens
446:
445:
262:
261:
99:
80:
79:
73:
66:
62:
59:
53:
50:inline citations
26:
25:
18:
3779:
3778:
3774:
3773:
3772:
3770:
3769:
3768:
3744:
3743:
3742:
3737:
3724:
3717:
3710:
3697:
3692:Toro de Osborne
3659:
3640:Public holidays
3551:
3512:Life expectancy
3435:
3401:Property bubble
3312:
3197:
3075:
3071:Spanish miracle
3024:
2998:Second Republic
2920:
2911:
2881:
2876:
2860:
2846:Northern Cyprus
2828:
2822:
2743:North Macedonia
2564:
2558:
2528:
2527:
2522:. 27 June 2022.
2518:
2517:
2513:
2498:
2494:
2479:
2470:
2460:
2458:
2453:
2452:
2448:
2435:
2434:
2430:
2421:
2419:
2410:
2409:
2402:
2393:
2391:
2383:
2382:
2378:
2368:
2366:
2362:
2361:
2357:
2349:
2345:
2335:
2333:
2325:
2324:
2320:
2310:
2308:
2299:
2298:
2294:
2285:
2284:
2280:
2275:
2238:
2229:
2218:
2209:
2201:
2192:
2154:
2090:
2088:Value added tax
2083:
2077:
2059:
2051:saving accounts
1939:
1882:
1842:
1776:value added tax
1770:contributions,
1768:social security
1737:
1699:
1697:
1685:
1678:
1677:
1364:
1354:
1353:
1309:Fiscus Judaicus
1284:
1274:
1273:
1232:Advocacy groups
1185:
1177:
1176:
1167:Trade agreement
1162:Free-trade zone
1120:
1110:
1109:
1047:
1032:
1022:
1021:
682:
672:
671:
643:Paradise Papers
484:Debtors' prison
443:
433:
432:
403:Tax preparation
363:Revenue service
358:
348:
347:
259:
249:
248:
229:Double taxation
224:Tax withholding
219:Tax competition
137:Non-tax revenue
117:
74:
63:
57:
54:
39:
27:
23:
12:
11:
5:
3777:
3767:
3766:
3761:
3756:
3739:
3738:
3736:
3735:
3730:
3723:
3722:
3715:
3707:
3706:
3703:
3702:
3699:
3698:
3696:
3695:
3688:
3683:
3682:Cultural icons
3680:
3675:
3669:
3667:
3661:
3660:
3658:
3657:
3652:
3647:
3642:
3637:
3632:
3627:
3622:
3617:
3612:
3607:
3602:
3601:
3600:
3595:
3587:
3582:
3577:
3572:
3567:
3561:
3559:
3553:
3552:
3550:
3549:
3544:
3539:
3534:
3529:
3524:
3519:
3514:
3509:
3504:
3499:
3494:
3489:
3484:
3479:
3474:
3469:
3464:
3459:
3453:
3447:
3441:
3440:
3437:
3436:
3434:
3433:
3428:
3423:
3418:
3413:
3408:
3403:
3398:
3393:
3388:
3383:
3378:
3373:
3368:
3367:
3366:
3361:
3356:
3346:
3341:
3336:
3330:
3324:
3318:
3317:
3314:
3313:
3311:
3310:
3305:
3300:
3295:
3290:
3289:
3288:
3283:
3273:
3268:
3263:
3262:
3261:
3259:Prime Minister
3251:
3246:
3241:
3236:
3231:
3226:
3221:
3215:
3209:
3203:
3202:
3199:
3198:
3196:
3195:
3190:
3185:
3178:
3173:
3171:National parks
3168:
3166:Municipalities
3163:
3158:
3157:
3156:
3146:
3141:
3139:Extreme points
3136:
3131:
3124:
3119:
3114:
3109:
3099:
3093:
3087:
3081:
3080:
3077:
3076:
3074:
3073:
3068:
3063:
3058:
3053:
3048:
3046:Spanish Empire
3043:
3038:
3032:
3030:
3026:
3025:
3023:
3022:
3021:
3020:
3010:
3005:
3000:
2995:
2990:
2988:First Republic
2985:
2980:
2975:
2970:
2965:
2960:
2958:Medieval Spain
2955:
2953:Roman Hispania
2950:
2945:
2939:
2937:
2928:
2922:
2921:
2910:
2909:
2902:
2895:
2887:
2878:
2877:
2875:
2874:
2872:European Union
2868:
2866:
2865:Other entities
2862:
2861:
2859:
2858:
2853:
2848:
2843:
2838:
2832:
2830:
2824:
2823:
2821:
2820:
2818:United Kingdom
2815:
2810:
2805:
2800:
2795:
2790:
2785:
2780:
2775:
2770:
2765:
2760:
2755:
2750:
2745:
2740:
2735:
2730:
2725:
2720:
2715:
2710:
2705:
2700:
2695:
2690:
2685:
2683:
2678:
2673:
2668:
2663:
2658:
2653:
2648:
2643:
2638:
2633:
2631:Czech Republic
2628:
2623:
2618:
2613:
2608:
2603:
2598:
2593:
2588:
2583:
2578:
2572:
2570:
2566:
2565:
2557:
2556:
2549:
2542:
2534:
2526:
2525:
2511:
2492:
2468:
2446:
2428:
2400:
2376:
2355:
2343:
2318:
2307:on 5 June 2015
2292:
2277:
2276:
2274:
2271:
2270:
2269:
2264:
2259:
2254:
2249:
2244:
2237:
2234:
2228:
2225:
2217:
2214:
2208:
2205:
2200:
2197:
2191:
2188:
2173:Canary Islands
2153:
2150:
2136:
2135:
2132:
2129:
2126:
2123:
2120:
2117:
2110:European Union
2089:
2086:
2081:
2075:
2071:
2070:
2067:
2064:
2058:
2055:
2045:
2044:
2042:
2039:
2037:
2033:
2032:
2029:
2026:
2023:
2019:
2018:
2015:
2012:
2009:
2005:
2004:
2001:
1998:
1995:
1991:
1990:
1987:
1984:
1981:
1977:
1976:
1973:
1970:
1969:Up to (euros)
1967:
1938:
1935:
1894:taxable income
1881:
1878:
1841:
1838:
1744:Taxes in Spain
1739:
1738:
1736:
1735:
1728:
1721:
1713:
1710:
1709:
1708:
1707:
1695:
1680:
1679:
1674:
1673:
1672:
1671:
1666:
1661:
1659:United Kingdom
1656:
1651:
1646:
1641:
1636:
1631:
1626:
1621:
1616:
1611:
1606:
1601:
1596:
1591:
1586:
1581:
1576:
1571:
1566:
1561:
1556:
1551:
1546:
1541:
1536:
1531:
1526:
1521:
1516:
1511:
1506:
1501:
1496:
1491:
1486:
1481:
1476:
1471:
1466:
1461:
1456:
1451:
1446:
1441:
1436:
1431:
1426:
1421:
1416:
1411:
1406:
1398:
1397:
1393:
1392:
1391:
1390:
1385:
1380:
1372:
1371:
1365:
1360:
1359:
1356:
1355:
1352:
1351:
1346:
1341:
1336:
1331:
1326:
1321:
1316:
1311:
1306:
1301:
1296:
1291:
1285:
1280:
1279:
1276:
1275:
1270:
1269:
1268:
1267:
1261:
1255:
1252:Tax Foundation
1249:
1243:
1234:
1233:
1229:
1228:
1227:
1226:
1224:Gabriel Zucman
1221:
1216:
1211:
1206:
1201:
1199:Mihir A. Desai
1193:
1192:
1186:
1183:
1182:
1179:
1178:
1175:
1174:
1169:
1164:
1159:
1154:
1149:
1148:
1147:
1142:
1132:
1127:
1121:
1116:
1115:
1112:
1111:
1108:
1107:
1102:
1097:
1092:
1087:
1082:
1077:
1072:
1067:
1062:
1060:Robin Hood tax
1057:
1052:
1044:
1039:
1033:
1028:
1027:
1024:
1023:
1020:
1019:
1014:
1009:
1004:
1002:Excess profits
999:
994:
993:
992:
987:
982:
973:
968:
954:
949:
944:
939:
934:
929:
924:
919:
914:
909:
904:
899:
894:
889:
887:Gross receipts
884:
879:
874:
869:
868:
867:
862:
857:
852:
847:
842:
837:
827:
826:
825:
820:
815:
810:
805:
800:
795:
785:
780:
779:
778:
773:
768:
763:
758:
753:
748:
738:
737:
736:
726:
725:
724:
719:
714:
704:
699:
694:
689:
683:
678:
677:
674:
673:
668:
667:
666:
665:
660:
655:
650:
645:
640:
638:Offshore Leaks
635:
630:
625:
624:
623:
618:
603:
602:
601:Major examples
598:
597:
596:
595:
590:
585:
580:
575:
569:
564:
556:
555:
551:
550:
549:
548:
543:
538:
536:Dutch Sandwich
533:
528:
522:
517:
509:
508:
504:
503:
502:
501:
496:
491:
486:
481:
476:
474:Tax resistance
471:
466:
465:
464:
451:
450:
444:
439:
438:
435:
434:
431:
430:
425:
420:
415:
410:
405:
400:
395:
390:
385:
380:
378:Taxable income
375:
373:Tax assessment
370:
365:
359:
354:
353:
350:
349:
344:
343:
342:
341:
336:
331:
326:
321:
313:
312:
308:
307:
306:
305:
300:
295:
290:
285:
280:
275:
267:
266:
265:General Theory
260:
255:
254:
251:
250:
247:
246:
241:
236:
234:Representation
231:
226:
221:
216:
211:
206:
201:
196:
191:
186:
181:
176:
171:
166:
161:
156:
155:
154:
144:
139:
134:
129:
124:
118:
113:
112:
109:
108:
101:
100:
92:
91:
85:
84:
76:
75:
58:September 2017
30:
28:
21:
9:
6:
4:
3:
2:
3776:
3765:
3762:
3760:
3757:
3755:
3752:
3751:
3749:
3734:
3731:
3729:
3726:
3725:
3720:
3716:
3713:
3709:
3708:
3704:
3694:
3693:
3689:
3687:
3684:
3681:
3679:
3676:
3674:
3671:
3670:
3668:
3666:
3662:
3656:
3653:
3651:
3648:
3646:
3643:
3641:
3638:
3636:
3633:
3631:
3628:
3626:
3623:
3621:
3618:
3616:
3613:
3611:
3608:
3606:
3603:
3599:
3596:
3594:
3591:
3590:
3588:
3586:
3583:
3581:
3578:
3576:
3573:
3571:
3568:
3566:
3563:
3562:
3560:
3558:
3554:
3548:
3545:
3543:
3540:
3538:
3535:
3533:
3530:
3528:
3525:
3523:
3520:
3518:
3515:
3513:
3510:
3508:
3505:
3503:
3500:
3498:
3495:
3493:
3490:
3488:
3485:
3483:
3480:
3478:
3475:
3473:
3470:
3468:
3465:
3463:
3460:
3458:
3455:
3454:
3451:
3448:
3446:
3442:
3432:
3429:
3427:
3424:
3422:
3419:
3417:
3414:
3412:
3409:
3407:
3404:
3402:
3399:
3397:
3394:
3392:
3389:
3387:
3384:
3382:
3379:
3377:
3374:
3372:
3369:
3365:
3364:median income
3362:
3360:
3357:
3355:
3352:
3351:
3350:
3347:
3345:
3342:
3340:
3337:
3335:
3332:
3331:
3328:
3325:
3323:
3319:
3309:
3306:
3304:
3301:
3299:
3296:
3294:
3291:
3287:
3284:
3282:
3279:
3278:
3277:
3274:
3272:
3269:
3267:
3264:
3260:
3257:
3256:
3255:
3252:
3250:
3247:
3245:
3242:
3240:
3237:
3235:
3234:Head of State
3232:
3230:
3227:
3225:
3222:
3220:
3217:
3216:
3213:
3210:
3208:
3204:
3194:
3191:
3189:
3186:
3184:
3183:
3179:
3177:
3174:
3172:
3169:
3167:
3164:
3162:
3159:
3155:
3152:
3151:
3150:
3147:
3145:
3142:
3140:
3137:
3135:
3132:
3130:
3129:
3125:
3123:
3120:
3118:
3115:
3113:
3110:
3107:
3103:
3100:
3098:
3095:
3094:
3091:
3088:
3086:
3082:
3072:
3069:
3067:
3064:
3062:
3059:
3057:
3054:
3052:
3049:
3047:
3044:
3042:
3039:
3037:
3034:
3033:
3031:
3027:
3019:
3016:
3015:
3014:
3011:
3009:
3006:
3004:
3001:
2999:
2996:
2994:
2991:
2989:
2986:
2984:
2981:
2979:
2978:Enlightenment
2976:
2974:
2971:
2969:
2966:
2964:
2961:
2959:
2956:
2954:
2951:
2949:
2946:
2944:
2941:
2940:
2938:
2936:
2932:
2929:
2927:
2923:
2919:
2915:
2908:
2903:
2901:
2896:
2894:
2889:
2888:
2885:
2873:
2870:
2869:
2867:
2863:
2857:
2854:
2852:
2851:South Ossetia
2849:
2847:
2844:
2842:
2839:
2837:
2834:
2833:
2831:
2825:
2819:
2816:
2814:
2811:
2809:
2806:
2804:
2801:
2799:
2796:
2794:
2791:
2789:
2786:
2784:
2781:
2779:
2776:
2774:
2771:
2769:
2766:
2764:
2761:
2759:
2756:
2754:
2751:
2749:
2746:
2744:
2741:
2739:
2736:
2734:
2731:
2729:
2726:
2724:
2721:
2719:
2716:
2714:
2711:
2709:
2706:
2704:
2703:Liechtenstein
2701:
2699:
2696:
2694:
2691:
2689:
2686:
2684:
2682:
2679:
2677:
2674:
2672:
2669:
2667:
2664:
2662:
2659:
2657:
2654:
2652:
2649:
2647:
2644:
2642:
2639:
2637:
2634:
2632:
2629:
2627:
2624:
2622:
2619:
2617:
2614:
2612:
2609:
2607:
2604:
2602:
2599:
2597:
2594:
2592:
2589:
2587:
2584:
2582:
2579:
2577:
2574:
2573:
2571:
2567:
2562:
2555:
2550:
2548:
2543:
2541:
2536:
2535:
2532:
2521:
2515:
2507:
2503:
2496:
2488:
2484:
2477:
2475:
2473:
2456:
2450:
2442:
2438:
2432:
2418:on 2015-04-10
2417:
2413:
2407:
2405:
2390:
2386:
2380:
2365:
2359:
2353:
2347:
2332:
2328:
2322:
2306:
2302:
2296:
2288:
2282:
2278:
2268:
2265:
2263:
2260:
2258:
2255:
2253:
2250:
2248:
2245:
2243:
2240:
2239:
2233:
2224:
2222:
2213:
2207:Plusvalia tax
2204:
2196:
2187:
2185:
2183:
2178:
2174:
2169:
2167:
2163:
2159:
2158:corporate tax
2152:Corporate tax
2149:
2147:
2145:
2141:
2133:
2131:Postal stamps
2130:
2127:
2124:
2121:
2118:
2115:
2114:
2113:
2111:
2106:
2102:
2098:
2094:
2085:
2080:
2074:
2068:
2065:
2061:
2060:
2054:
2052:
2043:
2040:
2038:
2035:
2034:
2030:
2027:
2024:
2021:
2020:
2016:
2013:
2010:
2007:
2006:
2002:
1999:
1996:
1993:
1992:
1988:
1985:
1982:
1979:
1978:
1974:
1971:
1968:
1966:From (euros)
1965:
1964:
1961:
1959:
1955:
1951:
1946:
1944:
1937:Current rates
1934:
1932:
1929:
1924:
1922:
1918:
1914:
1909:
1907:
1902:
1898:
1895:
1890:
1886:
1877:
1875:
1870:
1866:
1860:
1857:
1852:
1848:
1837:
1831:
1827:
1825:
1822:with monthly
1821:
1817:
1816:calendar year
1813:
1809:
1805:
1801:
1797:
1793:
1789:
1785:
1781:
1777:
1773:
1772:corporate tax
1769:
1765:
1761:
1757:
1753:
1749:
1745:
1734:
1729:
1727:
1722:
1720:
1715:
1714:
1712:
1711:
1706:
1696:
1694:
1689:
1684:
1683:
1682:
1681:
1670:
1667:
1665:
1664:United States
1662:
1660:
1657:
1655:
1652:
1650:
1647:
1645:
1642:
1640:
1637:
1635:
1632:
1630:
1627:
1625:
1622:
1620:
1617:
1615:
1612:
1610:
1607:
1605:
1602:
1600:
1597:
1595:
1592:
1590:
1587:
1585:
1582:
1580:
1577:
1575:
1572:
1570:
1567:
1565:
1562:
1560:
1557:
1555:
1552:
1550:
1547:
1545:
1542:
1540:
1537:
1535:
1532:
1530:
1527:
1525:
1522:
1520:
1517:
1515:
1512:
1510:
1507:
1505:
1502:
1500:
1497:
1495:
1492:
1490:
1487:
1485:
1482:
1480:
1477:
1475:
1472:
1470:
1467:
1465:
1462:
1460:
1457:
1455:
1452:
1450:
1447:
1445:
1442:
1440:
1437:
1435:
1432:
1430:
1427:
1425:
1422:
1420:
1417:
1415:
1412:
1410:
1407:
1405:
1402:
1401:
1400:
1399:
1395:
1394:
1389:
1386:
1384:
1381:
1379:
1376:
1375:
1374:
1373:
1370:All Countries
1369:
1368:
1363:
1358:
1357:
1350:
1347:
1345:
1342:
1340:
1337:
1335:
1332:
1330:
1327:
1325:
1324:Tolerance tax
1322:
1320:
1317:
1315:
1312:
1310:
1307:
1305:
1302:
1300:
1297:
1295:
1292:
1290:
1287:
1286:
1283:
1278:
1277:
1265:
1262:
1259:
1256:
1253:
1250:
1247:
1244:
1241:
1238:
1237:
1236:
1235:
1231:
1230:
1225:
1222:
1220:
1217:
1215:
1212:
1210:
1207:
1205:
1202:
1200:
1197:
1196:
1195:
1194:
1190:
1189:
1181:
1180:
1173:
1170:
1168:
1165:
1163:
1160:
1158:
1155:
1153:
1150:
1146:
1143:
1141:
1138:
1137:
1136:
1133:
1131:
1128:
1126:
1123:
1122:
1119:
1114:
1113:
1106:
1103:
1101:
1098:
1096:
1093:
1091:
1088:
1086:
1083:
1081:
1078:
1076:
1073:
1071:
1068:
1066:
1063:
1061:
1058:
1056:
1053:
1050:
1045:
1043:
1040:
1038:
1035:
1034:
1031:
1030:International
1026:
1025:
1018:
1015:
1013:
1010:
1008:
1005:
1003:
1000:
998:
995:
991:
988:
986:
983:
981:
977:
974:
972:
969:
967:
964:
963:
962:
958:
955:
953:
950:
948:
945:
943:
940:
938:
935:
933:
932:Resource rent
930:
928:
925:
923:
920:
918:
915:
913:
910:
908:
905:
903:
900:
898:
895:
893:
890:
888:
885:
883:
880:
878:
875:
873:
870:
866:
863:
861:
858:
856:
853:
851:
848:
846:
843:
841:
838:
836:
833:
832:
831:
828:
824:
821:
819:
816:
814:
811:
809:
806:
804:
801:
799:
796:
794:
791:
790:
789:
786:
784:
781:
777:
774:
772:
769:
767:
764:
762:
759:
757:
754:
752:
749:
747:
744:
743:
742:
739:
735:
732:
731:
730:
729:Capital gains
727:
723:
720:
718:
715:
713:
710:
709:
708:
705:
703:
700:
698:
695:
693:
690:
688:
685:
684:
681:
676:
675:
664:
661:
659:
656:
654:
651:
649:
648:Panama Papers
646:
644:
641:
639:
636:
634:
631:
629:
626:
622:
619:
617:
616:
612:
611:
610:
607:
606:
605:
604:
600:
599:
594:
591:
589:
586:
584:
581:
579:
576:
573:
570:
568:
565:
563:
560:
559:
558:
557:
553:
552:
547:
544:
542:
539:
537:
534:
532:
529:
526:
523:
521:
518:
516:
515:Tax inversion
513:
512:
511:
510:
506:
505:
500:
497:
495:
492:
490:
487:
485:
482:
480:
477:
475:
472:
470:
467:
463:
460:
459:
458:
457:Tax avoidance
455:
454:
453:
452:
448:
447:
442:
441:Noncompliance
437:
436:
429:
426:
424:
421:
419:
418:Tax collector
416:
414:
411:
409:
406:
404:
401:
399:
398:Tax residence
396:
394:
391:
389:
386:
384:
381:
379:
376:
374:
371:
369:
368:Revenue stamp
366:
364:
361:
360:
357:
352:
351:
340:
337:
335:
332:
330:
327:
325:
322:
320:
317:
316:
315:
314:
310:
309:
304:
301:
299:
296:
294:
291:
289:
286:
284:
283:Tax incidence
281:
279:
278:Excess burden
276:
274:
271:
270:
269:
268:
264:
263:
258:
253:
252:
245:
242:
240:
237:
235:
232:
230:
227:
225:
222:
220:
217:
215:
212:
210:
207:
205:
204:Tax incentive
202:
200:
199:Tax advantage
197:
195:
192:
190:
187:
185:
182:
180:
177:
175:
172:
170:
167:
165:
162:
160:
159:Tax threshold
157:
153:
150:
149:
148:
145:
143:
140:
138:
135:
133:
130:
128:
125:
123:
120:
119:
116:
111:
110:
107:
106:fiscal policy
104:An aspect of
103:
102:
98:
94:
93:
90:
87:
86:
82:
81:
72:
69:
61:
51:
47:
43:
37:
36:
31:This article
29:
20:
19:
16:
3764:Income taxes
3759:Law of Spain
3691:
3678:Coat of arms
3575:Bullfighting
3565:Architecture
3532:Prostitution
3492:Homelessness
3467:Demographics
3421:Trade unions
3395:
3359:unemployment
3344:Car industry
3276:Human rights
3224:Constitution
3180:
3126:
3106:ranked lists
3018:1975–present
2856:Transnistria
2792:
2514:
2505:
2495:
2486:
2459:. Retrieved
2449:
2440:
2431:
2420:. Retrieved
2416:the original
2392:. Retrieved
2388:
2379:
2367:. Retrieved
2358:
2346:
2334:. Retrieved
2330:
2321:
2309:. Retrieved
2305:the original
2295:
2281:
2230:
2223:
2219:
2210:
2202:
2193:
2186:
2176:
2170:
2165:
2161:
2155:
2148:
2143:
2140:transfer tax
2137:
2104:
2100:
2096:
2091:
2084:
2078:
2072:
2048:
1957:
1947:
1943:gross income
1940:
1933:
1925:
1910:
1903:
1899:
1891:
1887:
1883:
1861:
1843:
1836:
1824:withholdings
1784:property tax
1743:
1742:
1624:South Africa
1219:Joel Slemrod
892:Hypothecated
860:Sugary drink
734:Expatriation
613:
531:Double Irish
494:Black market
339:Proportional
288:Laffer curve
273:Price effect
64:
55:
32:
15:
3497:Immigration
3487:Health care
3349:Communities
3334:Agriculture
3134:Earthquakes
2993:Restoration
2963:Reconquista
2829:recognition
2803:Switzerland
2738:Netherlands
2242:Beckham law
2142:, known as
1928:expatriates
1792:Araba/Álava
1748:Tax revenue
1639:Switzerland
1604:Philippines
1579:New Zealand
1574:Netherlands
1214:Ronen Palan
957:User charge
776:Value-added
741:Consumption
653:Swiss Leaks
541:Single Malt
479:Tax shelter
469:Tax evasion
428:Tax farming
413:Tax shelter
329:Progressive
293:Optimal tax
194:Tax amnesty
189:Tax holiday
147:Tax bracket
132:Tax revenue
3748:Categories
3615:Mass media
3610:Literature
3502:Irreligion
3482:Euthanasia
3472:Disability
3254:Government
3229:Corruption
3051:Golden Age
2773:San Marino
2733:Montenegro
2713:Luxembourg
2693:Kazakhstan
2596:Azerbaijan
2422:2015-04-04
2394:2017-11-07
2273:References
1906:deductions
1856:Government
1840:Income tax
1764:income tax
1549:Kazakhstan
1434:Bangladesh
1429:Azerbaijan
1362:By country
1319:Temple tax
1289:Church tax
1172:ATA Carnet
1157:Free trade
1152:Tariff war
1080:Tax treaty
966:Congestion
907:Land value
798:Eco-tariff
766:Television
722:Solidarity
702:Ad valorem
562:Tax havens
393:Tax shield
388:Tax refund
356:Collection
334:Regressive
209:Tax reform
42:improve it
3605:Languages
3507:Languages
3477:Education
3426:Transport
3266:Elections
3249:Judiciary
3188:Provinces
3085:Geography
3066:Civil War
2973:Expansion
2708:Lithuania
2563:in Europe
2461:16 August
2369:17 August
2287:"Tax GDP"
2184:in 2000.
2160:rate was
2128:Insurance
1989:€2,365.5
1972:Tax Rate
1954:Andalusia
1941:Once the
1913:Cantabria
1851:Catalonia
1786:(local),
1629:Sri Lanka
1594:Palestine
1554:Lithuania
1519:Indonesia
1504:Hong Kong
1424:Australia
1414:Argentina
1282:Religious
1070:Spahn tax
1065:Tobin tax
922:Pigouvian
840:Cigarette
813:Severance
746:Departure
554:Locations
507:Corporate
489:Smuggling
257:Economics
179:Tax shift
174:Deduction
164:Exemption
46:verifying
3728:Category
3589:Fiestas
3537:Religion
3522:Pensions
3517:Naturism
3457:Abortion
3396:Taxation
3386:Forestry
3298:Monarchy
3293:Military
3286:Intersex
3207:Politics
3193:Wildlife
3128:Comarcas
3061:Military
3056:Economic
3029:By topic
2935:Timeline
2918:articles
2836:Abkhazia
2788:Slovenia
2783:Slovakia
2758:Portugal
2616:Bulgaria
2561:Taxation
2247:Alcabala
2236:See also
2119:Tutoring
2025:€60,000
2022:€35,200
2011:€35,200
2008:€20,200
1997:€20,200
1994:€12,450
1983:€12,450
1926:Retired
1812:tax year
1800:Gipuzkoa
1788:road tax
1649:Tanzania
1614:Portugal
1589:Pakistan
1469:Colombia
1449:Bulgaria
1314:Leibzoll
1191:Academic
1184:Research
1007:Windfall
947:Turnover
927:Property
877:Georgist
823:Stumpage
818:Steering
803:Landfill
783:Dividend
707:Aviation
697:Per unit
692:Indirect
383:Tax lien
319:Tax rate
298:Theories
152:Flat tax
115:Policies
89:Taxation
3712:Outline
3665:Symbols
3585:Cuisine
3557:Culture
3445:Society
3416:Tourism
3322:Economy
3161:Islands
3144:Forests
3122:Climate
3117:Borders
2926:History
2813:Ukraine
2763:Romania
2723:Moldova
2681:Ireland
2676:Iceland
2671:Hungary
2661:Germany
2656:Georgia
2646:Finland
2641:Estonia
2636:Denmark
2621:Croatia
2606:Belgium
2601:Belarus
2591:Austria
2586:Armenia
2581:Andorra
2576:Albania
2336:13 July
2171:In the
2063:apply).
2031:€9,176
2017:€4,500
2003:€1,860
1804:Navarre
1796:Bizkaia
1669:Uruguay
1569:Namibia
1564:Morocco
1529:Ireland
1509:Iceland
1494:Germany
1484:Finland
1479:Denmark
1474:Croatia
1419:Armenia
1409:Algeria
1404:Albania
1051:(CCCTB)
917:Payroll
872:General
865:Tobacco
835:Alcohol
771:Tourist
717:Landing
449:General
184:Tax cut
142:Tax law
40:Please
3733:Portal
3673:Anthem
3580:Cinema
3527:People
3376:Energy
2916:
2841:Kosovo
2808:Turkey
2798:Sweden
2778:Serbia
2768:Russia
2753:Poland
2748:Norway
2728:Monaco
2698:Latvia
2666:Greece
2651:France
2626:Cyprus
2311:1 June
1921:Madrid
1847:Madrid
1644:Taiwan
1634:Sweden
1619:Russia
1609:Poland
1584:Norway
1534:Israel
1499:Greece
1489:France
1459:Canada
1444:Brazil
1439:Bhutan
1334:Kharaj
1242:(ITEP)
1145:Export
1140:Import
1135:Tariff
1125:Custom
1017:Wealth
942:Surtax
937:Single
912:Luxury
897:Income
830:Excise
793:Carbon
687:Direct
574:(OFCs)
527:(BEPS)
239:Unions
169:Credit
3719:Index
3645:Sport
3620:Music
3547:Women
3462:Crime
3339:Banks
2968:Union
2914:Spain
2793:Spain
2718:Malta
2688:Italy
1869:alien
1760:taxes
1752:Spain
1559:Malta
1544:Japan
1539:Italy
1514:India
1464:China
1349:Zakat
1344:Nisab
1339:Khums
1329:Jizya
1304:Tithe
1299:Teind
1260:(TJN)
1246:Oxfam
1118:Trade
761:Stamp
756:Sales
751:Hotel
680:Types
3686:Flag
3542:Time
3431:Wine
3281:LGBT
2463:2024
2371:2019
2338:2016
2313:2015
2041:45%
2028:37%
2014:30%
2000:24%
1986:19%
1919:and
1802:and
1599:Peru
1524:Iran
1266:(US)
1254:(US)
1248:(UK)
1130:Duty
985:Toll
980:GNSS
976:Road
971:Fuel
882:Gift
850:Meat
546:CAIA
324:Flat
3570:Art
3354:GDP
2166:25%
2162:28%
2105:21%
2099:or
2093:VAT
1980:€0
1958:49%
1756:GDP
1750:in
1454:BVI
961:fee
952:Use
855:Sin
845:Fat
44:by
3750::
2504:.
2485:.
2471:^
2439:.
2403:^
2387:.
2329:.
2177:4%
1960:.
1915:,
1798:,
1794:,
1774:,
1766:,
3108:)
3104:(
2906:e
2899:t
2892:v
2553:e
2546:t
2539:v
2508:.
2489:.
2465:.
2443:.
2425:.
2397:.
2373:.
2340:.
2315:.
2289:.
1732:e
1725:t
1718:v
978:/
959:/
71:)
65:(
60:)
56:(
38:.
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