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 2023* 399,114
Total taxes 2023* 273,331
Corporate income tax 2023* 47,514
Personal income tax 2023* 12,019
Value added tax (VAT) 2023* 76,168
Wage tax 2023* 75,771
Total excise duties 2023* 11,548
Excise duties on beer 2023* 380
Excise duties on gasoline 2023* 4,237
Excise duties on intermediate alc.drinks 2023* 17
Excise duties on other alcoholic drinks 2023* 372
Excise duties on other mineral oils 2023* 3,129
Excise duties on tobacco products 2023* 3,129
Excise duties on wine 2023* 284
Advertising tax 2023* 33
Air travel tax 2023* 639
Animal wellbeing tax 2023* 8
Bank levies 2023* 458
Benefit tax 2023* 0
Betting and lottery tax 2023* 949
Business investment zone tax 2023* 20
Chamber of Commerce contribution 2023* 0
Civil aviation noise pollution tax 2023* 1
Coal tax 2023* 0
Commuter tax 2023* 39
Deposit Guarantee Scheme tax 2023* 569
Dividend tax 2023* 11,413
Dog-license tax 2023* 38
Emission permits 2023* 1,159
Employer payroll tax 2023* 705
Energy tax 2023* 4,061
Groundwater and landfill tax (Provinces) 2023* 13
Groundwater tax (State) 2023* 0
Inheritance and gift tax 2023* 3,004
Insurance premium tax 2023* 3,665
Levies on stocks of petroleum products 2023* 106
Motor vehicle tax 2023* 6,369
Packaging tax 2023* 0
Passenger car and motorcycle 2023* 1,425
Public Corporate Organisations levies 2023* 0
Real estate tax 2023* 5,211
Real estate transfer tax 2023* 3,051
Rental housing tax 2023* 0
Resolution levy on social housing corp. 2023* 0
Resolution tax 2023* 0
Sewage charges 2023* 1,847
Solidarity contribution 2023* 0
Surplus manure tax 2023* 8
Sustainable energy surcharge 2023* 252
Tap water tax 2023* 314
Tax on non-alcoholic drinks 2023* 282
Tax on raising of equity capital 2023* 0
Tax revenue from Caribbean Netherlands 2023* 231
Tourist tax 2023* 455
Waste disposal charges (State) 2023* 253
Wastewater treatment charge 2023* 1,592
Water system charge 2023* 1,878
Wealth tax 2023* 0
Other taxes 2023* 263
Total social contributions 2023* 125,783
Childcare Act 2023* 1,569
Compulsory Health Insurance Fund 2023* 0
Disability Benefits Fund 2023* 20,396
Disability Fund 2023* 0
Exceptional Medical Health Fund 2023* 0
Executive Fund of the Government 2023* 581
General Disability Fund 2023* 0
General Family Allowance Fund 2023* 0
General Old Age Pensions Fund 2023* 24,217
General Surviving Relatives Fund 2023* 168
General Unemployment Fund 2023* 8,881
Health Care Insurance Fund 2023* 51,640
Long-term Care Fund 2023* 16,154
Resumption of Work Fund 2023* 2,176
Sector Funds 2023* 1
Self-Employed Persons Disability Fund 2023* 0
Sickness Fund 2023* 0
Source: CBS.
Explanation of symbols

Dataset is not available.

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 1995-2020 are final. The quarterly figures for 2021 are provisional. The annual figures for 2021 are final. The figures for 2022 and 2023 are provisional.

Changes as of 25 March 2024:
The figures for the fourth quarter of 2023 and annual figures for 2023 are available.
The figures for the first three quarters of 2023 have been adjusted.

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).