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 2018 296,936
Total taxes and social contributions 2019 1st quarter* 84,920
Total taxes and social contributions 2019 2nd quarter* 78,157
Total taxes and social contributions 2019 3rd quarter* 72,344
Total taxes and social contributions 2019 4th quarter* 79,709
Total taxes and social contributions 2019* 315,130
Total taxes and social contributions 2020 1st quarter* 85,894
Total taxes and social contributions 2020 2nd quarter* 73,169
Total taxes and social contributions 2020 3rd quarter* 71,461
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 2018 188,887
Total taxes 2019 1st quarter* 60,257
Total taxes 2019 2nd quarter* 46,756
Total taxes 2019 3rd quarter* 46,098
Total taxes 2019 4th quarter* 52,741
Total taxes 2019* 205,852
Total taxes 2020 1st quarter* 63,132
Total taxes 2020 2nd quarter* 39,279
Total taxes 2020 3rd quarter* 46,160
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 2018 23,613
Corporate income tax 2019 1st quarter* 13,182
Corporate income tax 2019 2nd quarter* 5,213
Corporate income tax 2019 3rd quarter* 4,147
Corporate income tax 2019 4th quarter* 3,357
Corporate income tax 2019* 25,899
Corporate income tax 2020 1st quarter* 11,552
Corporate income tax 2020 2nd quarter* 2,458
Corporate income tax 2020 3rd quarter* 3,479
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 2018 -1,082
Personal income tax 2019 1st quarter* 5,382
Personal income tax 2019 2nd quarter* -4,860
Personal income tax 2019 3rd quarter* 1,826
Personal income tax 2019 4th quarter* 2,510
Personal income tax 2019* 4,858
Personal income tax 2020 1st quarter* 8,225
Personal income tax 2020 2nd quarter* -7,487
Personal income tax 2020 3rd quarter* 2,830
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) 2018 52,712
Value added tax (VAT) 2019 1st quarter* 14,359
Value added tax (VAT) 2019 2nd quarter* 14,896
Value added tax (VAT) 2019 3rd quarter* 14,123
Value added tax (VAT) 2019 4th quarter* 14,753
Value added tax (VAT) 2019* 58,131
Value added tax (VAT) 2020 1st quarter* 14,663
Value added tax (VAT) 2020 2nd quarter* 13,995
Value added tax (VAT) 2020 3rd quarter* 14,269
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 2018 61,573
Wage tax 2019 1st quarter* 13,806
Wage tax 2019 2nd quarter* 17,609
Wage tax 2019 3rd quarter* 13,224
Wage tax 2019 4th quarter* 17,049
Wage tax 2019* 61,688
Wage tax 2020 1st quarter* 14,205
Wage tax 2020 2nd quarter* 17,778
Wage tax 2020 3rd quarter* 13,484
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 2018 12,206
Total excise duties 2019 1st quarter* 2,859
Total excise duties 2019 2nd quarter* 3,133
Total excise duties 2019 3rd quarter* 2,895
Total excise duties 2019 4th quarter* 3,204
Total excise duties 2019* 12,091
Total excise duties 2020 1st quarter* 2,731
Total excise duties 2020 2nd quarter* 2,626
Total excise duties 2020 3rd quarter* 2,766
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 2018 108,049
Total social contributions 2019 1st quarter* 24,663
Total social contributions 2019 2nd quarter* 31,401
Total social contributions 2019 3rd quarter* 26,246
Total social contributions 2019 4th quarter* 26,968
Total social contributions 2019* 109,278
Total social contributions 2020 1st quarter* 22,762
Total social contributions 2020 2nd quarter* 33,890
Total social contributions 2020 3rd quarter* 25,301
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 2018 14,175
Disability Benefits Fund 2019 1st quarter* 3,439
Disability Benefits Fund 2019 2nd quarter* 4,288
Disability Benefits Fund 2019 3rd quarter* 3,632
Disability Benefits Fund 2019 4th quarter* 3,971
Disability Benefits Fund 2019* 15,330
Disability Benefits Fund 2020 1st quarter* 3,610
Disability Benefits Fund 2020 2nd quarter* 4,529
Disability Benefits Fund 2020 3rd quarter* 3,783
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 2018 25,129
General Old Age Pensions Fund 2019 1st quarter* 4,974
General Old Age Pensions Fund 2019 2nd quarter* 7,710
General Old Age Pensions Fund 2019 3rd quarter* 5,801
General Old Age Pensions Fund 2019 4th quarter* 5,108
General Old Age Pensions Fund 2019* 23,593
General Old Age Pensions Fund 2020 1st quarter* 3,570
General Old Age Pensions Fund 2020 2nd quarter* 9,199
General Old Age Pensions Fund 2020 3rd quarter* 5,094
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 2018 5,211
General Unemployment Fund 2019 1st quarter* 1,525
General Unemployment Fund 2019 2nd quarter* 1,948
General Unemployment Fund 2019 3rd quarter* 1,636
General Unemployment Fund 2019 4th quarter* 1,799
General Unemployment Fund 2019* 6,908
General Unemployment Fund 2020 1st quarter* 1,833
General Unemployment Fund 2020 2nd quarter* 2,239
General Unemployment Fund 2020 3rd quarter* 1,773
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 2018 40,176
Health Care Insurance Fund 2019 1st quarter* 10,278
Health Care Insurance Fund 2019 2nd quarter* 11,107
Health Care Insurance Fund 2019 3rd quarter* 10,265
Health Care Insurance Fund 2019 4th quarter* 10,870
Health Care Insurance Fund 2019* 42,520
Health Care Insurance Fund 2020 1st quarter* 10,429
Health Care Insurance Fund 2020 2nd quarter* 11,253
Health Care Insurance Fund 2020 3rd quarter* 10,483
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 2018 16,535
Long-term Care Fund 2019 1st quarter* 3,282
Long-term Care Fund 2019 2nd quarter* 4,888
Long-term Care Fund 2019 3rd quarter* 3,668
Long-term Care Fund 2019 4th quarter* 3,881
Long-term Care Fund 2019* 15,719
Long-term Care Fund 2020 1st quarter* 2,447
Long-term Care Fund 2020 2nd quarter* 5,596
Long-term Care Fund 2020 3rd quarter* 3,350
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 1995-2017 are final. The quarterly figures for 2018 are provisional. The annual figures for 2018 are final. The figures for 2019 and 2020 are provisional.

Changes as of 24 December 2020:
Figures for the third quarter of 2020 are available.
The figures for the second quarter of 2020 have been adjusted.

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).