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 2022* 365,851
Total taxes 2022* 245,059
Corporate income tax 2022* 38,274
Personal income tax 2022* 6,680
Value added tax (VAT) 2022* 70,230
Wage tax 2022* 69,256
Total excise duties 2022* 10,872
Excise duties on beer 2022* 476
Excise duties on gasoline 2022* 3,766
Excise duties on intermediate alc.drinks 2022* 18
Excise duties on other alcoholic drinks 2022* 376
Excise duties on other mineral oils 2022* 3,147
Excise duties on tobacco products 2022* 2,754
Excise duties on wine 2022* 335
Advertising tax 2022* 30
Air travel tax 2022* 161
Animal wellbeing tax 2022* 15
Bank levies 2022* 471
Benefit tax 2022* 0
Betting and lottery tax 2022* 849
Business investment zone tax 2022* 18
Chamber of Commerce contribution 2022* 0
Civil aviation noise pollution tax 2022* 1
Coal tax 2022* 0
Commuter tax 2022* 41
Deposit Guarantee Scheme tax 2022* 554
Dividend tax 2022* 5,374
Dog-license tax 2022* 44
Emission permits 2022* 1,039
Employer payroll tax 2022* 759
Energy tax 2022* 514
Groundwater and landfill tax (Provinces) 2022* 12
Groundwater tax (State) 2022* 0
Inheritance and gift tax 2022* 2,613
Insurance premium tax 2022* 3,401
Levies on stocks of petroleum products 2022* 96
Motor vehicle tax 2022* 6,103
Packaging tax 2022* 0
Passenger car and motorcycle registr.tax 2022* 1,476
Public Corporate Organisations levies 2022* 0
Real estate tax 2022* 4,860
Real estate transfer tax 2022* 4,602
Rental housing tax 2022* 918
Resolution levy on social housing corp. 2022* 0
Resolution tax 2022* 0
Sewage charges 2022* 1,775
Solidarity contribution 2022* 6,433
Surplus manure tax 2022* 2
Sustainable energy surcharge 2022* 2,835
Tap water tax 2022* 309
Tax on non-alcoholic drinks 2022* 292
Tax on raising of equity capital 2022* 0
Tax revenue from Caribbean Netherlands 2022* 210
Tourist tax 2022* 311
Waste disposal charges (State) 2022* 240
Wastewater treatment charge 2022* 1,431
Water system charge 2022* 1,738
Wealth tax 2022* 0
Other taxes 2022* 220
Total social contributions 2022* 120,792
Childcare Act 2022* 1,433
Compulsory Health Insurance Fund 2022* 0
Disability Benefits Fund 2022* 18,365
Disability Fund 2022* 0
Exceptional Medical Health Fund 2022* 0
Executive Fund of the Government 2022* 541
General Disability Fund 2022* 0
General Family Allowance Fund 2022* 0
General Old Age Pensions Fund 2022* 25,370
General Surviving Relatives Fund 2022* 173
General Unemployment Fund 2022* 8,376
Health Care Insurance Fund 2022* 47,842
Long-term Care Fund 2022* 16,449
Resumption of Work Fund 2022* 2,241
Sector Funds 2022* 2
Self-Employed Persons Disability Fund 2022* 0
Sickness Fund 2022* 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 1995-2019 are final. The quarterly figures for 2020 are provisional. The annual figures for 2020 are final. The figures for 2021 and 2022 are provisional.

Changes as of 24 March 2023:
Data on the fourth quarter of 2022 and annual data on 2022 are available. The figures for 2021 and the first three quarters of 2022 have been revised. Taxes of the State and social contributions of scocial security funds in 2021 have been revised due to updated information. These revisions have been recorded slightly differently in the national accounts compared to the government financial statistics. The national accounts will be aligned with the government finance statistics with the next publication date, 23 June 2023.
The solidarity contribution, a one-off new tax, has been added in the fourth quarter of 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).