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 2019 3rd quarter* 72,501
Total taxes and social contributions 2019 4th quarter* 79,622
Total taxes and social contributions 2019 315,653
Total taxes and social contributions 2020 1st quarter* 85,871
Total taxes and social contributions 2020 2nd quarter* 73,591
Total taxes and social contributions 2020 3rd quarter* 72,536
Total taxes and social contributions 2020 4th quarter* 81,899
Total taxes and social contributions 2020* 313,897
Total taxes and social contributions 2021 1st quarter* 84,708
Total taxes and social contributions 2021 2nd quarter* 83,205
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 2019 3rd quarter* 46,250
Total taxes 2019 4th quarter* 52,649
Total taxes 2019 206,355
Total taxes 2020 1st quarter* 63,072
Total taxes 2020 2nd quarter* 39,528
Total taxes 2020 3rd quarter* 47,156
Total taxes 2020 4th quarter* 55,355
Total taxes 2020* 205,111
Total taxes 2021 1st quarter* 59,776
Total taxes 2021 2nd quarter* 45,853
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 2019 3rd quarter* 4,147
Corporate income tax 2019 4th quarter* 3,357
Corporate income tax 2019 25,929
Corporate income tax 2020 1st quarter* 11,282
Corporate income tax 2020 2nd quarter* 2,458
Corporate income tax 2020 3rd quarter* 3,750
Corporate income tax 2020 4th quarter* 4,453
Corporate income tax 2020* 21,943
Corporate income tax 2021 1st quarter* 11,003
Corporate income tax 2021 2nd quarter* 6,813
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 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
Personal income tax 2020 4th quarter* 4,550
Personal income tax 2020* 8,118
Personal income tax 2021 1st quarter* 5,994
Personal income tax 2021 2nd quarter* -9,426
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) 2019 3rd quarter* 14,111
Value added tax (VAT) 2019 4th quarter* 14,757
Value added tax (VAT) 2019 58,115
Value added tax (VAT) 2020 1st quarter* 14,837
Value added tax (VAT) 2020 2nd quarter* 14,269
Value added tax (VAT) 2020 3rd quarter* 14,564
Value added tax (VAT) 2020 4th quarter* 14,541
Value added tax (VAT) 2020* 58,211
Value added tax (VAT) 2021 1st quarter* 14,369
Value added tax (VAT) 2021 2nd quarter* 16,009
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 2019 3rd quarter* 13,266
Wage tax 2019 4th quarter* 16,869
Wage tax 2019 61,757
Wage tax 2020 1st quarter* 14,310
Wage tax 2020 2nd quarter* 17,821
Wage tax 2020 3rd quarter* 13,573
Wage tax 2020 4th quarter* 16,356
Wage tax 2020* 62,060
Wage tax 2021 1st quarter* 14,349
Wage tax 2021 2nd quarter* 18,795
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 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* 2,817
Total excise duties 2020 2nd quarter* 2,775
Total excise duties 2020 3rd quarter* 2,902
Total excise duties 2020 4th quarter* 3,089
Total excise duties 2020* 11,583
Total excise duties 2021 1st quarter* 2,777
Total excise duties 2021 2nd quarter* 3,455
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 2019 3rd quarter* 26,251
Total social contributions 2019 4th quarter* 26,973
Total social contributions 2019 109,298
Total social contributions 2020 1st quarter* 22,799
Total social contributions 2020 2nd quarter* 34,063
Total social contributions 2020 3rd quarter* 25,380
Total social contributions 2020 4th quarter* 26,544
Total social contributions 2020* 108,786
Total social contributions 2021 1st quarter* 24,932
Total social contributions 2021 2nd quarter* 37,352
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 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* 3,618
Disability Benefits Fund 2020 2nd quarter* 4,546
Disability Benefits Fund 2020 3rd quarter* 3,808
Disability Benefits Fund 2020 4th quarter* 4,307
Disability Benefits Fund 2020* 16,279
Disability Benefits Fund 2021 1st quarter* 3,971
Disability Benefits Fund 2021 2nd quarter* 4,940
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 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* 3,571
General Old Age Pensions Fund 2020 2nd quarter* 9,200
General Old Age Pensions Fund 2020 3rd quarter* 5,095
General Old Age Pensions Fund 2020 4th quarter* 4,898
General Old Age Pensions Fund 2020* 22,764
General Old Age Pensions Fund 2021 1st quarter* 4,434
General Old Age Pensions Fund 2021 2nd quarter* 10,605
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 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* 1,811
General Unemployment Fund 2020 2nd quarter* 2,219
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* 1,668
General Unemployment Fund 2021 2nd quarter* 2,130
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 2019 3rd quarter* 10,271
Health Care Insurance Fund 2019 4th quarter* 10,876
Health Care Insurance Fund 2019 42,543
Health Care Insurance Fund 2020 1st quarter* 10,474
Health Care Insurance Fund 2020 2nd quarter* 11,399
Health Care Insurance Fund 2020 3rd quarter* 10,554
Health Care Insurance Fund 2020 4th quarter* 10,861
Health Care Insurance Fund 2020* 43,288
Health Care Insurance Fund 2021 1st quarter* 11,025
Health Care Insurance Fund 2021 2nd quarter* 12,075
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 2019 3rd quarter* 3,667
Long-term Care Fund 2019 4th quarter* 3,880
Long-term Care Fund 2019 15,716
Long-term Care Fund 2020 1st quarter* 2,448
Long-term Care Fund 2020 2nd quarter* 5,601
Long-term Care Fund 2020 3rd quarter* 3,350
Long-term Care Fund 2020 4th quarter* 3,398
Long-term Care Fund 2020* 14,797
Long-term Care Fund 2021 1st quarter* 2,951
Long-term Care Fund 2021 2nd quarter* 6,472
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 1995-2018 are final. The quarterly figures for 2019 are provisional. The annual figures for 2019 are final. The figures for 2020 and 2021 are provisional.

Changes as of 23 September 2021:
Figures for the second quarter of 2021 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).