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 1st quarter* 86,021
Total taxes and social contributions 2020 2nd quarter* 73,741
Total taxes and social contributions 2020 3rd quarter* 72,686
Total taxes and social contributions 2020 4th quarter* 82,009
Total taxes and social contributions 2020* 314,457
Total taxes and social contributions 2021 1st quarter* 85,503
Total taxes and social contributions 2021 2nd quarter* 83,574
Total taxes and social contributions 2021 3rd quarter* 78,027
Total taxes and social contributions 2021 4th quarter* 89,614
Total taxes and social contributions 2021* 336,718
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 1st quarter* 63,222
Total taxes 2020 2nd quarter* 39,678
Total taxes 2020 3rd quarter* 47,306
Total taxes 2020 4th quarter* 55,465
Total taxes 2020* 205,671
Total taxes 2021 1st quarter* 60,617
Total taxes 2021 2nd quarter* 46,158
Total taxes 2021 3rd quarter* 54,257
Total taxes 2021 4th quarter* 62,787
Total taxes 2021* 223,819
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 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* 11,066
Corporate income tax 2021 2nd quarter* 6,876
Corporate income tax 2021 3rd quarter* 5,636
Corporate income tax 2021 4th quarter* 7,233
Corporate income tax 2021* 30,811
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 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* 6,030
Personal income tax 2021 2nd quarter* -9,390
Personal income tax 2021 3rd quarter* 5,225
Personal income tax 2021 4th quarter* 5,021
Personal income tax 2021* 6,886
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 1st quarter* 15,027
Value added tax (VAT) 2020 2nd quarter* 14,459
Value added tax (VAT) 2020 3rd quarter* 14,754
Value added tax (VAT) 2020 4th quarter* 14,731
Value added tax (VAT) 2020* 58,971
Value added tax (VAT) 2021 1st quarter* 15,007
Value added tax (VAT) 2021 2nd quarter* 16,512
Value added tax (VAT) 2021 3rd quarter* 16,153
Value added tax (VAT) 2021 4th quarter* 16,866
Value added tax (VAT) 2021* 64,538
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 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* 14,414
Wage tax 2021 2nd quarter* 18,725
Wage tax 2021 3rd quarter* 14,121
Wage tax 2021 4th quarter* 17,713
Wage tax 2021* 64,973
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 1st quarter* 2,777
Total excise duties 2020 2nd quarter* 2,735
Total excise duties 2020 3rd quarter* 2,862
Total excise duties 2020 4th quarter* 3,009
Total excise duties 2020* 11,383
Total excise duties 2021 1st quarter* 2,599
Total excise duties 2021 2nd quarter* 3,102
Total excise duties 2021 3rd quarter* 2,968
Total excise duties 2021 4th quarter* 3,000
Total excise duties 2021* 11,669
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 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* 24,886
Total social contributions 2021 2nd quarter* 37,416
Total social contributions 2021 3rd quarter* 23,770
Total social contributions 2021 4th quarter* 26,827
Total social contributions 2021* 112,899
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 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* 3,974
Disability Benefits Fund 2021 2nd quarter* 4,942
Disability Benefits Fund 2021 3rd quarter* 4,195
Disability Benefits Fund 2021 4th quarter* 4,737
Disability Benefits Fund 2021* 17,848
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 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* 4,412
General Old Age Pensions Fund 2021 2nd quarter* 10,611
General Old Age Pensions Fund 2021 3rd quarter* 3,980
General Old Age Pensions Fund 2021 4th quarter* 4,760
General Old Age Pensions Fund 2021* 23,763
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 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* 1,645
General Unemployment Fund 2021 2nd quarter* 2,130
General Unemployment Fund 2021 3rd quarter* 909
General Unemployment Fund 2021 4th quarter* 915
General Unemployment Fund 2021* 5,599
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 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* 11,034
Health Care Insurance Fund 2021 2nd quarter* 12,125
Health Care Insurance Fund 2021 3rd quarter* 11,060
Health Care Insurance Fund 2021 4th quarter* 11,963
Health Care Insurance Fund 2021* 46,182
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 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* 2,940
Long-term Care Fund 2021 2nd quarter* 6,475
Long-term Care Fund 2021 3rd quarter* 2,704
Long-term Care Fund 2021 4th quarter* 3,406
Long-term Care Fund 2021* 15,525
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 25 March 2022:
Figures for the fourth quarter of 2021 and annual data for 2021 are available. The figures for 2020 and the first three quarters of 2021 have been revised. The revisions to government finance statistics of 2020 have not been implemented in National Accounts. Therefore, data in publications of National Accounts and government finance statistics are temporarily not consistent. Data on 2020 have been revised, in particular as a result of up-to-date information about corona support measures. The changes will be explained in a news item on March 25th 2022. Value added tax and excise duties on tobacco products have been adjusted.
Differences will be resolved with the next publication date, June 24th 2022.

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).