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 2021 2nd quarter* 83,205
Total taxes 2021 2nd quarter* 45,853
Corporate income tax 2021 2nd quarter* 6,813
Personal income tax 2021 2nd quarter* -9,426
Value added tax (VAT) 2021 2nd quarter* 16,009
Wage tax 2021 2nd quarter* 18,795
Total excise duties 2021 2nd quarter* 3,455
Excise duties on beer 2021 2nd quarter* 108
Excise duties on gasoline 2021 2nd quarter* 1,103
Excise duties on intermediate alc.drinks 2021 2nd quarter* 5
Excise duties on other alcoholic drinks 2021 2nd quarter* 78
Excise duties on other mineral oils 2021 2nd quarter* 1,121
Excise duties on tobacco products 2021 2nd quarter* 956
Excise duties on wine 2021 2nd quarter* 84
Advertising tax 2021 2nd quarter* 6
Air travel tax 2021 2nd quarter* 16
Animal wellbeing tax 2021 2nd quarter* 6
Bank levies 2021 2nd quarter* 167
Benefit tax 2021 2nd quarter* 0
Betting and lottery tax 2021 2nd quarter* 31
Business investment zone tax 2021 2nd quarter* 5
Chamber of Commerce contribution 2021 2nd quarter* 0
Civil aviation noise pollution tax 2021 2nd quarter* 1
Coal tax 2021 2nd quarter* 0
Commuter tax 2021 2nd quarter* 10
Deposit Guarantee Scheme tax 2021 2nd quarter* 183
Dividend tax 2021 2nd quarter* 933
Dog-license tax 2021 2nd quarter* 12
Emission permits 2021 2nd quarter* 110
Employer payroll tax 2021 2nd quarter* 131
Energy tax 2021 2nd quarter* 715
Groundwater and landfill tax (Provinces) 2021 2nd quarter* 3
Groundwater tax (State) 2021 2nd quarter* 0
Inheritance and gift tax 2021 2nd quarter* 447
Insurance premium tax 2021 2nd quarter* 713
Levies on stocks of petroleum products 2021 2nd quarter* 24
Motor vehicle tax 2021 2nd quarter* 1,514
Packaging tax 2021 2nd quarter* 0
Passenger car and motorcycle registr.tax 2021 2nd quarter* 390
Public Corporate Organisations levies 2021 2nd quarter* 0
Real estate tax 2021 2nd quarter* 1,142
Real estate transfer tax 2021 2nd quarter* 862
Rental housing tax 2021 2nd quarter* 414
Resolution levy on social housing corp. 2021 2nd quarter* 0
Resolution tax 2021 2nd quarter* 0
Sewage charges 2021 2nd quarter* 432
Surplus manure tax 2021 2nd quarter* 1
Sustainable energy surcharge 2021 2nd quarter* 877
Tap water tax 2021 2nd quarter* 81
Tax on non-alcoholic drinks 2021 2nd quarter* 81
Tax on raising of equity capital 2021 2nd quarter* 0
Tax revenue from Caribbean Netherlands 2021 2nd quarter* 37
Tourist tax 2021 2nd quarter* 75
Waste disposal charges (State) 2021 2nd quarter* 62
Wastewater treatment charge 2021 2nd quarter* 348
Water system charge 2021 2nd quarter* 411
Wealth tax 2021 2nd quarter* 0
Other taxes 2021 2nd quarter* -33
Total social contributions 2021 2nd quarter* 37,352
Childcare Act 2021 2nd quarter* 371
Compulsory Health Insurance Fund 2021 2nd quarter* 0
Disability Benefits Fund 2021 2nd quarter* 4,940
Disability Fund 2021 2nd quarter* 0
Exceptional Medical Health Fund 2021 2nd quarter* 0
Executive Fund of the Government 2021 2nd quarter* 152
General Disability Fund 2021 2nd quarter* 0
General Family Allowance Fund 2021 2nd quarter* 0
General Old Age Pensions Fund 2021 2nd quarter* 10,605
General Surviving Relatives Fund 2021 2nd quarter* 68
General Unemployment Fund 2021 2nd quarter* 2,130
Health Care Insurance Fund 2021 2nd quarter* 12,075
Long-term Care Fund 2021 2nd quarter* 6,472
Resumption of Work Fund 2021 2nd quarter* 539
Sector Funds 2021 2nd quarter* 0
Self-Employed Persons Disability Fund 2021 2nd quarter* 0
Sickness Fund 2021 2nd quarter* 0
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).