Government; Taxes and social contributions

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Taxes and social contributions Taxes and social contributions (million euros)
Total taxes and social contributions 109,831
Total taxes 77,600
Corporate income tax 11,466
Personal income tax 10,592
Value added tax (VAT) 20,037
Wage tax 19,441
Total excise duties 2,959
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 223
Animal wellbeing tax 3
Bank levies (regular) 150
Bank levies (resolution tax) 0
Benefit tax 0
Betting and lottery tax 249
Business investment zone tax 5
Chamber of Commerce contribution 0
Civil aviation noise pollution tax 0
Coal tax 0
Commuter tax 14
Deposit guarantee scheme tax 46
Dividend tax 1,038
Dog-license tax 8
Emission permits 415
Employer payroll tax 70
Energy tax 1,830
Groundwater and landfill tax provinces 5
Groundwater tax 0
Inheritance and gift tax 1,014
Insurance premium tax 893
Levies on real estate developers 34
Levies on stocks of petroleum products 26
Motor vehicle tax 1,796
One-off levies energy sector 0
Packaging tax 112
Passenger car and motorcycle registr.tax 383
Public Corporate Organisations levies 0
Real estate tax 1,483
Real estate transfer tax 1,147
Rental housing tax 0
Resolution levy on social housing corp. 0
Sewage charges 525
Surplus manure tax 0
Sustainable energy surcharge 0
Tap water tax 94
Tax on non-alcoholic drinks 158
Tax on raising of equity capital 0
Tax revenue from Caribbean Netherlands 56
Tourist tax 180
Waste disposal charges 73
Wastewater treatment charge 474
Water system charge 563
Wealth tax 0
Withholding tax on interest, royalties 23
Other taxes 6
Total social contributions 32,231
Childcare Act 429
Compulsory Health Insurance Fund 0
Disability Benefits Fund 6,372
Disability Fund 0
Exceptional Medical Health Fund 0
Executive Fund of the Government 189
General Disability Fund 0
General Family Allowance Fund 0
General Old Age Pensions Fund 4,548
General Surviving Relatives Fund 29
General Unemployment Fund 2,618
Health Care Insurance Fund 14,617
Long-term Care Fund 2,765
Resumption of Work Fund 664
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 24 December 2025:
The figures for the third quarter of 2025 are available. Besides, the personal income tax for the second quarter of 2025 has been revised downwards by 2136 million euros. This concerns an estimate of overpaid tax on the income from savings and investments (box 3 of the personal income tax) for 2024, which households will receive back as part of the so-called rebuttal scheme. This estimate was not included in the previous publication.

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.