Government; Taxes and social contributions
|Taxes and social contributions||Periods||Taxes and social contributions (million euros)|
|Total taxes and social contributions||2022*||365,851|
|Corporate income tax||2022*||38,274|
|Personal income tax||2022*||6,680|
|Value added tax (VAT)||2022*||70,230|
|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|
|Air travel tax||2022*||161|
|Animal wellbeing tax||2022*||15|
|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|
|Deposit Guarantee Scheme tax||2022*||554|
|Employer payroll tax||2022*||759|
|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|
|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|
|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|
|Waste disposal charges (State)||2022*||240|
|Wastewater treatment charge||2022*||1,431|
|Water system charge||2022*||1,738|
|Total social contributions||2022*||120,792|
|Compulsory Health Insurance Fund||2022*||0|
|Disability Benefits Fund||2022*||18,365|
|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|
|Self-Employed Persons Disability Fund||2022*||0|
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.
- 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).