Government; Taxes and social contributions

Government; Taxes and social contributions

Taxes and social contributions Periods Taxes and social contributions (million euros)
Total taxes and social contributions 1995 121,137
Total taxes and social contributions 2000 164,768
Total taxes and social contributions 2005 191,201
Total taxes and social contributions 2010 225,100
Total taxes and social contributions 2015 251,806
Total taxes and social contributions 2020 3rd quarter* 72,604
Total taxes and social contributions 2020 4th quarter* 81,811
Total taxes and social contributions 2020 313,934
Total taxes and social contributions 2021 1st quarter* 85,404
Total taxes and social contributions 2021 2nd quarter* 82,960
Total taxes and social contributions 2021 3rd quarter* 77,776
Total taxes and social contributions 2021 4th quarter* 89,827
Total taxes and social contributions 2021* 335,967
Total taxes and social contributions 2022 1st quarter* 92,854
Total taxes and social contributions 2022 2nd quarter* 92,835
Total taxes 1995 72,605
Total taxes 2000 100,246
Total taxes 2005 124,654
Total taxes 2010 142,398
Total taxes 2015 155,687
Total taxes 2020 3rd quarter* 47,338
Total taxes 2020 4th quarter* 55,184
Total taxes 2020 205,249
Total taxes 2021 1st quarter* 60,742
Total taxes 2021 2nd quarter* 45,845
Total taxes 2021 3rd quarter* 54,067
Total taxes 2021 4th quarter* 62,881
Total taxes 2021* 223,535
Total taxes 2022 1st quarter* 67,079
Total taxes 2022 2nd quarter* 56,092
Corporate income tax 1995 9,459
Corporate income tax 2000 16,736
Corporate income tax 2005 17,069
Corporate income tax 2010 12,782
Corporate income tax 2015 16,108
Corporate income tax 2020 3rd quarter* 3,750
Corporate income tax 2020 4th quarter* 4,318
Corporate income tax 2020 21,677
Corporate income tax 2021 1st quarter* 11,002
Corporate income tax 2021 2nd quarter* 6,809
Corporate income tax 2021 3rd quarter* 5,573
Corporate income tax 2021 4th quarter* 7,169
Corporate income tax 2021* 30,553
Corporate income tax 2022 1st quarter* 13,680
Corporate income tax 2022 2nd quarter* 10,707
Personal income tax 1995 2,939
Personal income tax 2000 -880
Personal income tax 2005 3,651
Personal income tax 2010 2,076
Personal income tax 2015 -2,566
Personal income tax 2020 3rd quarter* 2,827
Personal income tax 2020 4th quarter* 4,547
Personal income tax 2020 8,109
Personal income tax 2021 1st quarter* 5,982
Personal income tax 2021 2nd quarter* -9,452
Personal income tax 2021 3rd quarter* 5,179
Personal income tax 2021 4th quarter* 4,971
Personal income tax 2021* 6,680
Personal income tax 2022 1st quarter* 6,440
Personal income tax 2022 2nd quarter* -7,279
Value added tax (VAT) 1995 19,832
Value added tax (VAT) 2000 28,387
Value added tax (VAT) 2005 36,950
Value added tax (VAT) 2010 41,840
Value added tax (VAT) 2015 44,746
Value added tax (VAT) 2020 3rd quarter* 14,792
Value added tax (VAT) 2020 4th quarter* 14,814
Value added tax (VAT) 2020 58,971
Value added tax (VAT) 2021 1st quarter* 15,187
Value added tax (VAT) 2021 2nd quarter* 16,548
Value added tax (VAT) 2021 3rd quarter* 16,137
Value added tax (VAT) 2021 4th quarter* 17,009
Value added tax (VAT) 2021* 64,881
Value added tax (VAT) 2022 1st quarter* 17,678
Value added tax (VAT) 2022 2nd quarter* 18,569
Wage tax 1995 20,140
Wage tax 2000 24,433
Wage tax 2005 27,573
Wage tax 2010 46,152
Wage tax 2015 53,506
Wage tax 2020 3rd quarter* 13,526
Wage tax 2020 4th quarter* 16,482
Wage tax 2020 62,077
Wage tax 2021 1st quarter* 14,505
Wage tax 2021 2nd quarter* 18,506
Wage tax 2021 3rd quarter* 14,067
Wage tax 2021 4th quarter* 17,911
Wage tax 2021* 64,989
Wage tax 2022 1st quarter* 15,555
Wage tax 2022 2nd quarter* 19,721
Total excise duties 1995 6,477
Total excise duties 2000 7,713
Total excise duties 2005 9,327
Total excise duties 2010 11,120
Total excise duties 2015 11,207
Total excise duties 2020 3rd quarter* 2,845
Total excise duties 2020 4th quarter* 3,019
Total excise duties 2020 11,383
Total excise duties 2021 1st quarter* 2,585
Total excise duties 2021 2nd quarter* 3,110
Total excise duties 2021 3rd quarter* 2,979
Total excise duties 2021 4th quarter* 3,011
Total excise duties 2021* 11,685
Total excise duties 2022 1st quarter* 2,910
Total excise duties 2022 2nd quarter* 2,795
Total social contributions 1995 48,532
Total social contributions 2000 64,522
Total social contributions 2005 66,547
Total social contributions 2010 82,702
Total social contributions 2015 96,119
Total social contributions 2020 3rd quarter* 25,266
Total social contributions 2020 4th quarter* 26,627
Total social contributions 2020 108,685
Total social contributions 2021 1st quarter* 24,662
Total social contributions 2021 2nd quarter* 37,115
Total social contributions 2021 3rd quarter* 23,709
Total social contributions 2021 4th quarter* 26,946
Total social contributions 2021* 112,432
Total social contributions 2022 1st quarter* 25,775
Total social contributions 2022 2nd quarter* 36,743
Disability Benefits Fund 1995 3,661
Disability Benefits Fund 2000 8,746
Disability Benefits Fund 2005 8,991
Disability Benefits Fund 2010 10,696
Disability Benefits Fund 2015 10,635
Disability Benefits Fund 2020 3rd quarter* 3,803
Disability Benefits Fund 2020 4th quarter* 4,300
Disability Benefits Fund 2020 16,254
Disability Benefits Fund 2021 1st quarter* 3,946
Disability Benefits Fund 2021 2nd quarter* 4,900
Disability Benefits Fund 2021 3rd quarter* 4,192
Disability Benefits Fund 2021 4th quarter* 4,765
Disability Benefits Fund 2021* 17,803
Disability Benefits Fund 2022 1st quarter* 4,064
Disability Benefits Fund 2022 2nd quarter* 5,101
General Old Age Pensions Fund 1995 14,645
General Old Age Pensions Fund 2000 20,569
General Old Age Pensions Fund 2005 17,944
General Old Age Pensions Fund 2010 18,357
General Old Age Pensions Fund 2015 24,399
General Old Age Pensions Fund 2020 3rd quarter* 5,083
General Old Age Pensions Fund 2020 4th quarter* 4,887
General Old Age Pensions Fund 2020 22,717
General Old Age Pensions Fund 2021 1st quarter* 4,346
General Old Age Pensions Fund 2021 2nd quarter* 10,524
General Old Age Pensions Fund 2021 3rd quarter* 3,958
General Old Age Pensions Fund 2021 4th quarter* 4,789
General Old Age Pensions Fund 2021* 23,617
General Old Age Pensions Fund 2022 1st quarter* 4,666
General Old Age Pensions Fund 2022 2nd quarter* 9,662
General Unemployment Fund 1995 3,873
General Unemployment Fund 2000 5,290
General Unemployment Fund 2005 5,258
General Unemployment Fund 2010 2,875
General Unemployment Fund 2015 3,330
General Unemployment Fund 2020 3rd quarter* 1,753
General Unemployment Fund 2020 4th quarter* 2,093
General Unemployment Fund 2020 7,876
General Unemployment Fund 2021 1st quarter* 1,620
General Unemployment Fund 2021 2nd quarter* 2,099
General Unemployment Fund 2021 3rd quarter* 893
General Unemployment Fund 2021 4th quarter* 912
General Unemployment Fund 2021* 5,524
General Unemployment Fund 2022 1st quarter* 1,786
General Unemployment Fund 2022 2nd quarter* 2,335
Health Care Insurance Fund 1995 0
Health Care Insurance Fund 2000 0
Health Care Insurance Fund 2005 0
Health Care Insurance Fund 2010 30,569
Health Care Insurance Fund 2015 34,572
Health Care Insurance Fund 2020 3rd quarter* 10,458
Health Care Insurance Fund 2020 4th quarter* 10,965
Health Care Insurance Fund 2020 43,261
Health Care Insurance Fund 2021 1st quarter* 10,976
Health Care Insurance Fund 2021 2nd quarter* 12,046
Health Care Insurance Fund 2021 3rd quarter* 11,052
Health Care Insurance Fund 2021 4th quarter* 12,004
Health Care Insurance Fund 2021* 46,078
Health Care Insurance Fund 2022 1st quarter* 11,297
Health Care Insurance Fund 2022 2nd quarter* 12,391
Long-term Care Fund 1995 0
Long-term Care Fund 2000 0
Long-term Care Fund 2005 0
Long-term Care Fund 2010 0
Long-term Care Fund 2015 15,239
Long-term Care Fund 2020 3rd quarter* 3,351
Long-term Care Fund 2020 4th quarter* 3,396
Long-term Care Fund 2020 14,795
Long-term Care Fund 2021 1st quarter* 2,904
Long-term Care Fund 2021 2nd quarter* 6,428
Long-term Care Fund 2021 3rd quarter* 2,693
Long-term Care Fund 2021 4th quarter* 3,422
Long-term Care Fund 2021* 15,447
Long-term Care Fund 2022 1st quarter* 3,007
Long-term Care Fund 2022 2nd quarter* 6,015
Source: CBS.
Explanation of symbols

Table description


This table contains information on the taxes and social contributions collected by the general government sector. The terms and definitions used are in accordance with the framework of the National Accounts. The National Accounts are based on the international definitions of the European System of Accounts (ESA 2010). The taxes and social contributions are not categorised according to the ESA but broken down into national schemes. The time of recording is in congruence with the accrual principle. Small temporary differences with publications of National Accounts may occur due to the fact that government finance statistics are sometimes more up to date.

Data available from:
Yearly figures from 1995, quarterly figures for the taxes from 2008 and quarterly figures for the social contributions from 1999.

Status of the figures:
The figures for the period 1995-2019 are final. The quarterly figures for 2020 are provisional. The annual figures for 2020 are final. The figures for 2021 and 2022 are provisional.

Changes as of 23 September 2022:
The figures for the second quarter of 2022 are available.

When will new figures be published?
Initial quarterly figures are published three months after the end of the quarter. In September the figures on the first quarter are revised, in December the figures on the second quarter are revised and in March the first three quarters are revised. Yearly figures are published for the first time three months after the end of the year concerned. Yearly figures are revised two times: 6 and 18 months after the end of the year. Please note that there is a possibility that adjustments might take place at the end of March or September, in order to provide the European Commission with the most actual figures. Revised yearly figures are published in June each year. Quarterly figures are aligned to the three revised years at the end of June.
More information on the revision policy of National Accounts can be found under 'relevant articles' under paragraph 3.

Description topics

Taxes and social contributions
Taxes and social contributions (receivable).

Taxes and social contributions received by the general government sector.

Taxes: Compulsory unrequited transactions that are levied by the general government sector and the European Union. This table presents an overview of the taxes categorised by type. In accordance with ESA 2010, taxes encompass taxes on production and imports (D2), current taxes on income and wealth (D5) and capital taxes (D91).

Social contributions: Compulsory and voluntary contributions to social security schemes, paid by employers, employees, the self-employed and inactive persons. The social contributions in this table are presented by type and correspond with the ESA 2010 classifications for employers' actual social contributions (D611) and households' actual social contributions (D613).