Government; Taxes and social contributions

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Taxes and social contributions Taxes and social contributions (million euros)
Total taxes and social contributions 114,009
Total taxes 80,238
Corporate income tax 12,113
Personal income tax 6,907
Value added tax (VAT) 21,762
Wage tax 21,956
Total excise duties 2,715
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 156
Animal wellbeing tax 4
Bank levies (regular) 154
Bank levies (resolution tax) 0
Benefit tax 0
Betting and lottery tax 353
Business investment zone tax 6
Chamber of Commerce contribution 0
Civil aviation noise pollution tax 0
Coal tax 0
Commuter tax 13
Deposit guarantee scheme tax 6
Dividend tax 735
Dog-license tax 7
Emission permits 236
Employer payroll tax 101
Energy tax 3,142
Groundwater and landfill tax provinces 3
Groundwater tax 0
Inheritance and gift tax 768
Insurance premium tax 1,404
Levies on real estate developers 104
Levies on stocks of petroleum products 18
Motor vehicle tax 1,939
One-off levies energy sector 23
Packaging tax 112
Passenger car and motorcycle registr.tax 364
Public Corporate Organisations levies 0
Real estate tax 1,591
Real estate transfer tax 1,303
Rental housing tax 0
Resolution levy on social housing corp. 0
Sewage charges 542
Surplus manure tax 0
Sustainable energy surcharge 0
Tap water tax 105
Tax on non-alcoholic drinks 135
Tax on raising of equity capital 0
Tax revenue from Caribbean Netherlands 58
Tourist tax 127
Waste disposal charges 69
Wastewater treatment charge 508
Water system charge 614
Wealth tax 0
Withholding tax on interest, royalties 22
Other taxes 54
Total social contributions 33,771
Childcare Act 432
Compulsory Health Insurance Fund 0
Disability Benefits Fund 6,413
Disability Fund 0
Exceptional Medical Health Fund 0
Executive Fund of the Government 200
General Disability Fund 0
General Family Allowance Fund 0
General Old Age Pensions Fund 5,531
General Surviving Relatives Fund 35
General Unemployment Fund 2,560
Health Care Insurance Fund 14,392
Long-term Care Fund 3,453
Resumption of Work Fund 755
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 1995-2023 are final. The quarterly figures for 2024 are provisional. The annual figures for 2024 are final. The figures for 2025 and 2026 are provisional.

Changes as of 2 July 2026:
Data on the first quarter of 2026 are available. Figures for 2024 and 2025 have been adjusted due to updated information. Social contributions in 2022 and 2023 have been adjusted to resolve inaccuracies.

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.