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Contribution to government revenue

The natural resources sector generates revenue for the State at different Federal levels. The most important revenues are the taxes from general company taxation (corporation tax and income tax, as well as trade tax and the solidarity surcharge), as well as natural resource-specific minesite and extraction royalties. Added together, these revenues from the extractive industry amounted to around €750 million in 2015. This corresponds to a share of 0.06% of the total income of the Germany State. Other payments are also made by the extractive sector to the state, such as leaseholds, energy and electricity taxes ( read more on payments made ), as well as payments relating to interventions in nature conservation legislation and water use ( read more ), which are not shown here.

Taxes

The sum of the above-mentioned taxes paid by the extractive industry in 2015 amounted to €361 million. This corresponds to a proportion of around 0.03% of the State’s total income. The largest amount of tax revenues is generated by trade and corporation taxes. However, tax revenues from the extractive industry have declined in recent years.

The following table shows the estimated revenues from the above taxes of the extractive industry and their share of the total tax revenue (for detailed source information View Data ). Other payment flows not addressed in the following table are described here and here.



Tax revenues from the natural resources sector (corporation tax, trade tax, income tax and the solidarity surcharge)
Type of tax Year
2010 2011 2012 2013 2014 2015
in millions of €
Corporation tax 132 154 173 154 148 122
Trade tax 155 248 266 236 227 187
Income tax 39 34 60 53 51 42
Solidarity surcharge 9 10 13 11 11 9
Totals 335 446 512 454 438 361
Total income of the State 1,030,908 1,103,862 1,163,357 1,201,058 1,244,589 1,301,816
Proportion of the above taxes on total receipts 0.03% 0.04% 0.04% 0.04% 0.04% 0.03%
for information only:
Updating factor 7.09% -11.40% -3.48% -17.61%

See detailed sources here: View data . Own representation.


Extraction and minesite royalties

Extraction royalties are levied by the mining authorities of the Federal States. They vary greatly, depending on the local mining activity and the fixed tax rates in the individual Federal States. A total of €232.5 million in extractive sector revenues was levied in Germany in 2016. The front runner was by far the state of Lower Saxony, with more than €172 million. Schleswig-Holstein was ranked second with around €48 million, followed by the Rhineland-Palatinate with around €5 million. In the case of some Federal States, the amount of revenue has been subject to significant fluctuations in the past few years. This may have different reasons, e.g. falling world market prices for raw materials or changes in production quantities.

Daten einsehen

Extraction royalties in € 2015 2016
Federal state 386,954,750.40 232,507,396.33
Baden-Wuerttemberg 117,387.84 128,185.25
Bavaria 479,125,65 1,479,828.47
Berlin 0.00 0.00
Bremen 0.00 0.00
Hamburg 167,392.87 86,573.83
Hesse 455,052.77 462,929.24
Lower Saxony 295,865,995.20 172,075,617.30
North Rhine-Westphalia 1,451,800.74 666,541.61
Rhineland-Palatinate 8,112,789.63 5,191,731.39
Saarland 137,667.06 33,121.21
Schleswig-Holstein 75,966,953.81 48,139,515.05
Brandenburg 528,292.70 536,917.05
Mecklenburg-Western-Pomerania 466,322.01 247,585.55
Saxony 335,156.57 523,795.20
Saxony-Anhalt 1,363,756.74 1,480,734.27
Thuringia 1,507,056.81 1,454,320.91
Total extraction royalties 387.0 232.5
Total income of the Federal State in millions of € 1,301,816 1,351,851
Proportion 0.03 0.02

See detailed sources here: View data . Own representation.

The revenues from minesite royalties of the Federal States are not systematically compiled or published on a nationwide basis. Their amount is significantly lower than the amount of extractive sector revenues and they are only applicable in some federal States (see the table below):

Revenue from royalties paid by the extractive sector in 2015:
Federal state
Bayern 46
Brandenburg 30
Niedersachsen 351

See detailed sources here: View data . Own representation.