Government; Taxes and social contributions
| Taxes and social contributions | Periods | Taxes and social contributions (million euros) |
|---|---|---|
| Total taxes and social contributions | 2022 1st quarter* | 92,854 |
| Total taxes | 2022 1st quarter* | 67,079 |
| Corporate income tax | 2022 1st quarter* | 13,680 |
| Personal income tax | 2022 1st quarter* | 6,440 |
| Value added tax (VAT) | 2022 1st quarter* | 17,678 |
| Wage tax | 2022 1st quarter* | 15,555 |
| Total excise duties | 2022 1st quarter* | 2,910 |
| Excise duties on beer | 2022 1st quarter* | 96 |
| Excise duties on gasoline | 2022 1st quarter* | 1,029 |
| Excise duties on intermediate alc.drinks | 2022 1st quarter* | 4 |
| Excise duties on other alcoholic drinks | 2022 1st quarter* | 90 |
| Excise duties on other mineral oils | 2022 1st quarter* | 910 |
| Excise duties on tobacco products | 2022 1st quarter* | 710 |
| Excise duties on wine | 2022 1st quarter* | 71 |
| Advertising tax | 2022 1st quarter* | 6 |
| Air travel tax | 2022 1st quarter* | 24 |
| Animal wellbeing tax | 2022 1st quarter* | 3 |
| Bank levies | 2022 1st quarter* | 119 |
| Benefit tax | 2022 1st quarter* | 0 |
| Betting and lottery tax | 2022 1st quarter* | 168 |
| Business investment zone tax | 2022 1st quarter* | 5 |
| Chamber of Commerce contribution | 2022 1st quarter* | 0 |
| Civil aviation noise pollution tax | 2022 1st quarter* | 0 |
| Coal tax | 2022 1st quarter* | 0 |
| Commuter tax | 2022 1st quarter* | 10 |
| Deposit Guarantee Scheme tax | 2022 1st quarter* | 147 |
| Dividend tax | 2022 1st quarter* | 840 |
| Dog-license tax | 2022 1st quarter* | 11 |
| Emission permits | 2022 1st quarter* | 122 |
| Employer payroll tax | 2022 1st quarter* | 58 |
| Energy tax | 2022 1st quarter* | 1,274 |
| Groundwater and landfill tax (Provinces) | 2022 1st quarter* | 3 |
| Groundwater tax (State) | 2022 1st quarter* | 0 |
| Inheritance and gift tax | 2022 1st quarter* | 509 |
| Insurance premium tax | 2022 1st quarter* | 1,162 |
| Levies on stocks of petroleum products | 2022 1st quarter* | 23 |
| Motor vehicle tax | 2022 1st quarter* | 1,511 |
| Packaging tax | 2022 1st quarter* | 0 |
| Passenger car and motorcycle registr.tax | 2022 1st quarter* | 382 |
| Public Corporate Organisations levies | 2022 1st quarter* | 0 |
| Real estate tax | 2022 1st quarter* | 1,211 |
| Real estate transfer tax | 2022 1st quarter* | 1,029 |
| Rental housing tax | 2022 1st quarter* | 202 |
| Resolution levy on social housing corp. | 2022 1st quarter* | 0 |
| Resolution tax | 2022 1st quarter* | 0 |
| Sewage charges | 2022 1st quarter* | 443 |
| Surplus manure tax | 2022 1st quarter* | 1 |
| Sustainable energy surcharge | 2022 1st quarter* | 458 |
| Tap water tax | 2022 1st quarter* | 69 |
| Tax on non-alcoholic drinks | 2022 1st quarter* | 60 |
| Tax on raising of equity capital | 2022 1st quarter* | 0 |
| Tax revenue from Caribbean Netherlands | 2022 1st quarter* | 38 |
| Tourist tax | 2022 1st quarter* | 41 |
| Waste disposal charges (State) | 2022 1st quarter* | 65 |
| Wastewater treatment charge | 2022 1st quarter* | 356 |
| Water system charge | 2022 1st quarter* | 433 |
| Wealth tax | 2022 1st quarter* | 0 |
| Other taxes | 2022 1st quarter* | 33 |
| Total social contributions | 2022 1st quarter* | 25,775 |
| Childcare Act | 2022 1st quarter* | 321 |
| Compulsory Health Insurance Fund | 2022 1st quarter* | 0 |
| Disability Benefits Fund | 2022 1st quarter* | 4,064 |
| Disability Fund | 2022 1st quarter* | 0 |
| Exceptional Medical Health Fund | 2022 1st quarter* | 0 |
| Executive Fund of the Government | 2022 1st quarter* | 136 |
| General Disability Fund | 2022 1st quarter* | 0 |
| General Family Allowance Fund | 2022 1st quarter* | 0 |
| General Old Age Pensions Fund | 2022 1st quarter* | 4,666 |
| General Surviving Relatives Fund | 2022 1st quarter* | 31 |
| General Unemployment Fund | 2022 1st quarter* | 1,786 |
| Health Care Insurance Fund | 2022 1st quarter* | 11,297 |
| Long-term Care Fund | 2022 1st quarter* | 3,007 |
| Resumption of Work Fund | 2022 1st quarter* | 467 |
| Sector Funds | 2022 1st quarter* | 0 |
| Self-Employed Persons Disability Fund | 2022 1st quarter* | 0 |
| Sickness Fund | 2022 1st quarter* | 0 |
| Source: CBS. | ||
Table description
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 June 2022:
The figures for the first quarter of 2022 are available. Besides the quarterly figures for 2019, 2020 and 2021 and the annual figures for 2020 and 2021 have been adjusted. The quarterly figures for 2019 and the annual figures for 2020 are final now.
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).