Government; Taxes and social contributions

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Taxes and social contributions Taxes and social contributions (million euros)
Total taxes and social contributions 121,162
Total taxes 77,842
Corporate income tax 15,681
Personal income tax -5,780
Value added tax (VAT) 22,564
Wage tax 27,682
Total excise duties 2,846
Excise duties on beer .
Excise duties on gasoline .
Excise duties on intermediate alc.drinks .
Excise duties on other alcoholic drinks .
Excise duties on other mineral oils .
Excise duties on tobacco products .
Excise duties on wine .
Advertising tax 10
Air travel tax 208
Animal wellbeing tax 8
Bank levies (regular) 154
Bank levies (resolution tax) 0
Benefit tax 0
Betting and lottery tax 309
Business investment zone tax 6
Chamber of Commerce contribution 0
Civil aviation noise pollution tax 0
Coal tax 0
Commuter tax 13
Deposit guarantee scheme tax 11
Dividend tax 2,288
Dog-license tax 7
Emission permits 159
Employer payroll tax 88
Energy tax 1,916
Groundwater and landfill tax provinces 6
Groundwater tax 0
Inheritance and gift tax 896
Insurance premium tax 1,036
Levies on real estate developers 149
Levies on stocks of petroleum products 27
Motor vehicle tax 2,080
One-off levies energy sector 4
Packaging tax 112
Passenger car and motorcycle registr.tax 366
Public Corporate Organisations levies 0
Real estate tax 1,591
Real estate transfer tax 1,150
Rental housing tax 0
Resolution levy on social housing corp. 0
Sewage charges 555
Surplus manure tax 5
Sustainable energy surcharge 0
Tap water tax 104
Tax on non-alcoholic drinks 170
Tax on raising of equity capital 0
Tax revenue from Caribbean Netherlands 65
Tourist tax 210
Waste disposal charges 55
Wastewater treatment charge 508
Water system charge 614
Wealth tax 0
Withholding tax on interest, royalties 22
Other taxes -53
Total social contributions 43,320
Childcare Act 527
Compulsory Health Insurance Fund 0
Disability Benefits Fund 7,803
Disability Fund 0
Exceptional Medical Health Fund 0
Executive Fund of the Government 211
General Disability Fund 0
General Family Allowance Fund 0
General Old Age Pensions Fund 8,659
General Surviving Relatives Fund 62
General Unemployment Fund 3,195
Health Care Insurance Fund 15,891
Long-term Care Fund 5,998
Resumption of Work Fund 974
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 1995-2023 are final. The quarterly figures for 2024 are provisional. The annual figures for 2024 are final. The figures for 2025 and 2026 are provisional.

Changes as of 23 September 2026:
Figures for the second quarter of 2026 are available.

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.