Government; Taxes and social contributions

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Taxes and social contributions Taxes and social contributions (million euros)
Total taxes and social contributions 432,608
Total taxes 297,267
Corporate income tax 45,175
Personal income tax 23,980
Value added tax (VAT) 78,531
Wage tax 82,299
Total excise duties 12,006
Excise duties on beer 447
Excise duties on gasoline 4,527
Excise duties on intermediate alc.drinks 19
Excise duties on other alcoholic drinks 373
Excise duties on other mineral oils 3,339
Excise duties on tobacco products 2,990
Excise duties on wine 311
Advertising tax 38
Air travel tax 746
Animal wellbeing tax 18
Bank levies (regular) 601
Bank levies (resolution tax) 0
Benefit tax 0
Betting and lottery tax 1,000
Business investment zone tax 18
Chamber of Commerce contribution 0
Civil aviation noise pollution tax 1
Coal tax 0
Commuter tax 41
Deposit guarantee scheme tax 292
Dividend tax 6,819
Dog-license tax 30
Emission permits 1,660
Employer payroll tax 722
Energy tax 9,569
Groundwater and landfill tax provinces 17
Groundwater tax 0
Inheritance and gift tax 3,416
Insurance premium tax 3,932
Levies on real estate developers 65
Levies on stocks of petroleum products 98
Motor vehicle tax 6,749
One-off levies energy sector 179
Packaging tax 436
Passenger car and motorcycle registr.tax 1,382
Public Corporate Organisations levies 0
Real estate tax 5,587
Real estate transfer tax 3,820
Rental housing tax 0
Resolution levy on social housing corp. 0
Sewage charges 1,954
Surplus manure tax 9
Sustainable energy surcharge -36
Tap water tax 343
Tax on non-alcoholic drinks 612
Tax on raising of equity capital 0
Tax revenue from Caribbean Netherlands 244
Tourist tax 572
Waste disposal charges 258
Wastewater treatment charge 1,789
Water system charge 2,080
Wealth tax 0
Withholding tax on interest, royalties 123
Other taxes 92
Total social contributions 135,341
Childcare Act 1,701
Compulsory Health Insurance Fund 0
Disability Benefits Fund 24,933
Disability Fund 0
Exceptional Medical Health Fund 0
Executive Fund of the Government 666
General Disability Fund 0
General Family Allowance Fund 0
General Old Age Pensions Fund 23,443
General Surviving Relatives Fund 158
General Unemployment Fund 10,108
Health Care Insurance Fund 56,963
Long-term Care Fund 15,063
Resumption of Work Fund 2,306
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 1995-2021 are final. The quarterly figures for 2022 are provisional. The annual figures for 2022 are final. The figures for 2023 and 2024 are provisional.

Changes as of 26 March 2025:
The figures for the fourth quarter of 2024 and annual figures for 2024 are available.
The figures for the first three quarters of 2024 have been adjusted.
The order of the dimension Taxes and social contributions has 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 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.