Government; Taxes and social contributions

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Taxes and social contributions Taxes and social contributions (million euros)
Total taxes and social contributions 453,853
Total taxes 307,495
Corporate income tax 49,858
Personal income tax 15,466
Value added tax (VAT) 82,966
Wage tax 89,325
Total excise duties 11,454
Excise duties on beer 438
Excise duties on gasoline 4,541
Excise duties on intermediate alc.drinks 18
Excise duties on other alcoholic drinks 389
Excise duties on other mineral oils 3,205
Excise duties on tobacco products 2,550
Excise duties on wine 313
Advertising tax 37
Air travel tax 769
Animal wellbeing tax 29
Bank levies (regular) 617
Bank levies (resolution tax) 0
Benefit tax 0
Betting and lottery tax 1,013
Business investment zone tax 20
Chamber of Commerce contribution 0
Civil aviation noise pollution tax 1
Coal tax 0
Commuter tax 48
Deposit guarantee scheme tax 89
Dividend tax 6,706
Dog-license tax 31
Emission permits 920
Employer payroll tax 750
Energy tax 10,117
Groundwater and landfill tax provinces 18
Groundwater tax 0
Inheritance and gift tax 4,100
Insurance premium tax 4,164
Levies on real estate developers 351
Levies on stocks of petroleum products 105
Motor vehicle tax 7,271
One-off levies energy sector 0
Packaging tax 448
Passenger car and motorcycle registr.tax 1,330
Public Corporate Organisations levies 0
Real estate tax 6,166
Real estate transfer tax 4,691
Rental housing tax 0
Resolution levy on social housing corp. 0
Sewage charges 2,081
Surplus manure tax 7
Sustainable energy surcharge 0
Tap water tax 364
Tax on non-alcoholic drinks 633
Tax on raising of equity capital 0
Tax revenue from Caribbean Netherlands 236
Tourist tax 676
Waste disposal charges 289
Wastewater treatment charge 1,920
Water system charge 2,288
Wealth tax 0
Withholding tax on interest, royalties 95
Other taxes 46
Total social contributions 146,358
Childcare Act 1,814
Compulsory Health Insurance Fund 0
Disability Benefits Fund 26,939
Disability Fund 0
Exceptional Medical Health Fund 0
Executive Fund of the Government 763
General Disability Fund 0
General Family Allowance Fund 0
General Old Age Pensions Fund 25,621
General Surviving Relatives Fund 171
General Unemployment Fund 10,996
Health Care Insurance Fund 60,632
Long-term Care Fund 16,612
Resumption of Work Fund 2,810
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 26 March 2026:
Data on the fourth quarter of 2025 and annual data on 2025 are available. The figures for 2024 and the first three quarters of 2025 have been revised. Value added tax, one-off levies energy sector and levies on real estate developers in 2024 have been revised due to new information.

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.