Contribution to government revenue

The extractive sector generates revenue for the State at different Federal levels. The most important revenues are the taxes from general company taxation (corporation tax, income tax, trade tax and the solidarity surcharge), as well as natural resource- specific mine site and extraction royalties. Added together, these revenues from the extractive industry amounted to around €576 million in 2018. This corresponds to a share of 0.04% of the total income of the Federal German Government. The coverage of this revenue by the reporting procedure is explained in more detail in the Quality assurance section. Other payments are also made by the extractive sector to the Federal State, such as lease- holds, energy and electricity taxes (see Revenues generated), as well as payments relating to interventions in nature conservation legislation and water use (see Water).

Taxes

The sum of the above-mentioned taxes paid by the extractive industry in 2018 amounted to €334 million. This corresponds to around 0.02% of the State’s total income. The largest amount of tax revenues is gener- ated by trade and corporation taxes. However, tax revenues from the extractive industry have considerably 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. Other payment flows not addressed in the following table are described in the sections Revenues generated and State subsidies and tax concessions.

Tax revenues from the natural resources sector (corporation tax, trade tax, income tax and the solidarity surcharge)

tax type

Year

2012

2013

2014

2015

2016

2017

2018

in €m

Corporation tax

173

153

98

135

119

124

132

trade tax

287

160

201

133

117

123

131

income tax

59

54

61

62

55

58

61

solidarity surcharge

13

11

9

11

10

10

11

total

532

378

369

341

300

314

334

total revenue of the state

1.233.394

1.264.668

1.313.906

1.363.098

1.425.594

1.481.714

1.552.924

Share of the above taxes in total income

0,04 %

0,03 %

0,03 %

0,03 %

0,02 %

0,02 %

0,02 %

for information:

update factor

-6.22%

-5,71%

-11,95%

4,74%

6,34%
 

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 €242.19 million in extractive sector reve- nues was levied in Germany in 2018. The front runner was by far the Federal State of Lower Saxony, with more than €153.69 million. Schleswig-Holstein was ranked second with around €67 million, followed by the Rhineland-Palatinate with around €6.8 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 be due to various reasons, e. g. falling world market prices for raw materials or changes in production volumes. 

 View data

Subsidy levy in thousands of euros 

2016

2017

2018

Federal State

Baden-Wuerttemberg

128

211

379

Bavaria

1.480

503

602

Berlin

0

0

0

Brandenburg

537

704

777

Bremen

0

0

0

Hamburg

87

90

108

Hessen

463

398

399

Mecklenburg-Western Pomerania

248

636

633

Lower Saxony

172.076

180.737

153.652

North Rhine-Westphalia

667

683

560

Rhineland-Palatinate

5.192

4.639

6.945

Saarland

33

74

62

Saxony

524

1.728

1.380

Sachsen-Anhalt

1.478

1.547

2.375

Schleswig-Holstein

48.140

62.102

72.836

Thüringen

1.454

1.851

1.484

total royalties

232.505

255.902

242.192

Gesamteinnahmen des Staates in Mio. Euro
 

1.415.506

1.473.847

1.415.506

Portion

0,02 %

0,02 %

0,02 %

The table below shows the funding levy revenue for the year 2016 to 2018.
Revenue from extraction royalties paid by the extractive sector in the period 2016 to 2018
See detailed sources here:  View data . Own representation.
The revenues from mine site 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.

Field fee in thousands of euros

2016

2017

2018

Federal State

Bavaria

17,5

28,2

31,9

Brandenburg

14,5

7,9

60, 1

Lower Saxony

242

560

476,7

See detailed sources here:  View data . Own representation.

CONTRIBUTION TO GOVERNMENT REVENUE

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