Government; Taxes and social contributions

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Taxes and social contributions Taxes and social contributions (million euros)
Total taxes and social contributions 119,656
Total taxes 77,397
Corporate income tax 17,330
Personal income tax -4,180
Value added tax (VAT) 21,163
Wage tax 25,605
Total excise duties 3,029
Excise duties on beer .
Excise duties on gasoline .
Excise duties on intermediate alc.drinks .
Excise duties on other alcoholic drinks .
Excise duties on other mineral oils .
Excise duties on tobacco products .
Excise duties on wine .
Advertising tax 9
Air travel tax 210
Animal wellbeing tax 6
Bank levies (regular) 150
Bank levies (resolution tax) 0
Benefit tax 0
Betting and lottery tax 257
Business investment zone tax 5
Chamber of Commerce contribution 0
Civil aviation noise pollution tax 0
Coal tax 0
Commuter tax 10
Deposit guarantee scheme tax 20
Dividend tax 2,413
Dog-license tax 8
Emission permits 415
Employer payroll tax 84
Energy tax 1,827
Groundwater and landfill tax provinces 5
Groundwater tax 0
Inheritance and gift tax 828
Insurance premium tax 921
Levies on real estate developers 29
Levies on stocks of petroleum products 22
Motor vehicle tax 1,882
One-off levies energy sector 0
Packaging tax 112
Passenger car and motorcycle registr.tax 446
Public Corporate Organisations levies 0
Real estate tax 1,502
Real estate transfer tax 1,141
Rental housing tax 0
Resolution levy on social housing corp. 0
Sewage charges 526
Surplus manure tax 1
Sustainable energy surcharge 0
Tap water tax 89
Tax on non-alcoholic drinks 175
Tax on raising of equity capital 0
Tax revenue from Caribbean Netherlands 51
Tourist tax 169
Waste disposal charges 71
Wastewater treatment charge 474
Water system charge 563
Wealth tax 0
Withholding tax on interest, royalties 23
Other taxes 6
Total social contributions 42,259
Childcare Act 504
Compulsory Health Insurance Fund 0
Disability Benefits Fund 7,477
Disability Fund 0
Exceptional Medical Health Fund 0
Executive Fund of the Government 192
General Disability Fund 0
General Family Allowance Fund 0
General Old Age Pensions Fund 8,605
General Surviving Relatives Fund 61
General Unemployment Fund 3,043
Health Care Insurance Fund 15,719
Long-term Care Fund 5,871
Resumption of Work Fund 787
Sector Funds 0
Self-Employed Persons Disability Fund 0
Sickness Fund 0
Source: CBS.
Explanation of symbols

Table explanation


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 1995-2022 are final. The quarterly figures for 2023 are provisional. The annual figures for 2023 are final. The figures for 2024 and 2025 are provisional.

Changes as of 23 September 2025:
The figures for the second quarter of 2025 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 received by the general government sector.

Taxes: compulsory unrequited transactions that are levied by the general government sector. Taxes can be classified into on production and imports, current taxes on income and wealth and capital taxes.

Social contributions: compulsory and voluntary contributions to social security schemes, paid by employers, employees, the self-employed and inactive persons.