Government; Taxes and social contributions

Government; Taxes and social contributions

Taxes and social contributions Periods Taxes and social contributions (million euros)
Total taxes and social contributions 2021* 336,718
Total taxes 2021* 223,819
Corporate income tax 2021* 30,811
Personal income tax 2021* 6,886
Value added tax (VAT) 2021* 64,538
Wage tax 2021* 64,973
Total excise duties 2021* 11,669
Excise duties on beer 2021* 390
Excise duties on gasoline 2021* 4,086
Excise duties on intermediate alc.drinks 2021* 21
Excise duties on other alcoholic drinks 2021* 344
Excise duties on other mineral oils 2021* 3,605
Excise duties on tobacco products 2021* 2,906
Excise duties on wine 2021* 317
Advertising tax 2021* 24
Air travel tax 2021* 69
Animal wellbeing tax 2021* 29
Bank levies 2021* 699
Benefit tax 2021* 0
Betting and lottery tax 2021* 342
Business investment zone tax 2021* 18
Chamber of Commerce contribution 2021* 0
Civil aviation noise pollution tax 2021* 3
Coal tax 2021* 0
Commuter tax 2021* 38
Deposit Guarantee Scheme tax 2021* 758
Dividend tax 2021* 4,867
Dog-license tax 2021* 50
Emission permits 2021* 490
Employer payroll tax 2021* 880
Energy tax 2021* 3,884
Groundwater and landfill tax (Provinces) 2021* 12
Groundwater tax (State) 2021* 0
Inheritance and gift tax 2021* 2,496
Insurance premium tax 2021* 3,207
Levies on stocks of petroleum products 2021* 90
Motor vehicle tax 2021* 6,033
Packaging tax 2021* 0
Passenger car and motorcycle 2021* 1,506
Public Corporate Organisations levies 2021* 0
Real estate tax 2021* 4,652
Real estate transfer tax 2021* 3,819
Rental housing tax 2021* 1,838
Resolution levy on social housing corp. 2021* 0
Resolution tax 2021* 0
Sewage charges 2021* 1,731
Surplus manure tax 2021* 8
Sustainable energy surcharge 2021* 3,078
Tap water tax 2021* 320
Tax on non-alcoholic drinks 2021* 268
Tax on raising of equity capital 2021* 0
Tax revenue from Caribbean Netherlands 2021* 161
Tourist tax 2021* 265
Waste disposal charges (State) 2021* 242
Wastewater treatment charge 2021* 1,400
Water system charge 2021* 1,656
Wealth tax 2021* 0
Other taxes 2021* 9
Total social contributions 2021* 112,899
Childcare Act 2021* 1,347
Compulsory Health Insurance Fund 2021* 0
Disability Benefits Fund 2021* 17,848
Disability Fund 2021* 0
Exceptional Medical Health Fund 2021* 0
Executive Fund of the Government 2021* 570
General Disability Fund 2021* 0
General Family Allowance Fund 2021* 0
General Old Age Pensions Fund 2021* 23,763
General Surviving Relatives Fund 2021* 163
General Unemployment Fund 2021* 5,599
Health Care Insurance Fund 2021* 46,182
Long-term Care Fund 2021* 15,525
Resumption of Work Fund 2021* 1,901
Sector Funds 2021* 1
Self-Employed Persons Disability Fund 2021* 0
Sickness Fund 2021* 0
Source: CBS.
Explanation of symbols

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 1995-2018 are final. The quarterly figures for 2019 are provisional. The annual figures for 2019 are final. The figures for 2020 and 2021 are provisional.

Changes as of 25 March 2022:
Figures for the fourth quarter of 2021 and annual data for 2021 are available. The figures for 2020 and the first three quarters of 2021 have been revised. The revisions to government finance statistics of 2020 have not been implemented in National Accounts. Therefore, data in publications of National Accounts and government finance statistics are temporarily not consistent. Data on 2020 have been revised, in particular as a result of up-to-date information about corona support measures. The changes will be explained in a news item on March 25th 2022. Value added tax and excise duties on tobacco products have been adjusted.
Differences will be resolved with the next publication date, June 24th 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.

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).