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 2020 2nd quarter* 73,703
Total taxes 2020 2nd quarter* 39,516
Corporate income tax 2020 2nd quarter* 2,458
Personal income tax 2020 2nd quarter* -7,487
Value added tax (VAT) 2020 2nd quarter* 13,995
Wage tax 2020 2nd quarter* 18,015
Total excise duties 2020 2nd quarter* 2,626
Excise duties on beer 2020 2nd quarter* 83
Excise duties on gasoline 2020 2nd quarter* 892
Excise duties on intermediate alc.drinks 2020 2nd quarter* 6
Excise duties on other alcoholic drinks 2020 2nd quarter* 77
Excise duties on other mineral oils 2020 2nd quarter* 823
Excise duties on tobacco products 2020 2nd quarter* 665
Excise duties on wine 2020 2nd quarter* 80
Advertising tax 2020 2nd quarter* 4
Air travel tax 2020 2nd quarter* 0
Animal wellbeing tax 2020 2nd quarter* 6
Bank levies 2020 2nd quarter* 112
Benefit tax 2020 2nd quarter* 0
Betting and lottery tax 2020 2nd quarter* 32
Business investment zone tax 2020 2nd quarter* 3
Chamber of Commerce contribution 2020 2nd quarter* 0
Civil aviation noise pollution tax 2020 2nd quarter* 0
Coal tax 2020 2nd quarter* 0
Commuter tax 2020 2nd quarter* 9
Deposit Guarantee Scheme tax 2020 2nd quarter* 136
Dividend tax 2020 2nd quarter* 1,054
Dog-license tax 2020 2nd quarter* 13
Emission permits 2020 2nd quarter* 110
Employer payroll tax 2020 2nd quarter* 126
Energy tax 2020 2nd quarter* 714
Groundwater and landfill tax (Provinces) 2020 2nd quarter* 3
Groundwater tax (State) 2020 2nd quarter* 0
Inheritance and gift tax 2020 2nd quarter* 634
Insurance premium tax 2020 2nd quarter* 698
Levies on stocks of petroleum products 2020 2nd quarter* 17
Motor vehicle tax 2020 2nd quarter* 1,500
Packaging tax 2020 2nd quarter* 0
Passenger car and motorcycle registr.tax 2020 2nd quarter* 334
Public Corporate Organisations levies 2020 2nd quarter* 0
Real estate tax 2020 2nd quarter* 1,076
Real estate transfer tax 2020 2nd quarter* 707
Rental housing tax 2020 2nd quarter* 409
Resolution levy on social housing corp. 2020 2nd quarter* 0
Resolution tax 2020 2nd quarter* 0
Sewage charges 2020 2nd quarter* 415
Surplus manure tax 2020 2nd quarter* 2
Sustainable energy surcharge 2020 2nd quarter* 727
Tap water tax 2020 2nd quarter* 72
Tax on non-alcoholic drinks 2020 2nd quarter* 64
Tax on raising of equity capital 2020 2nd quarter* 0
Tax revenue from Caribbean Netherlands 2020 2nd quarter* 35
Tourist tax 2020 2nd quarter* 38
Waste disposal charges (State) 2020 2nd quarter* 46
Wastewater treatment charge 2020 2nd quarter* 337
Water system charge 2020 2nd quarter* 391
Wealth tax 2020 2nd quarter* 0
Other taxes 2020 2nd quarter* 85
Total social contributions 2020 2nd quarter* 34,187
Childcare Act 2020 2nd quarter* 338
Compulsory Health Insurance Fund 2020 2nd quarter* 0
Disability Benefits Fund 2020 2nd quarter* 4,571
Disability Fund 2020 2nd quarter* 0
Exceptional Medical Health Fund 2020 2nd quarter* 0
Executive Fund of the Government 2020 2nd quarter* 183
General Disability Fund 2020 2nd quarter* 0
General Family Allowance Fund 2020 2nd quarter* 0
General Old Age Pensions Fund 2020 2nd quarter* 9,282
General Surviving Relatives Fund 2020 2nd quarter* 60
General Unemployment Fund 2020 2nd quarter* 2,272
Health Care Insurance Fund 2020 2nd quarter* 11,330
Long-term Care Fund 2020 2nd quarter* 5,641
Resumption of Work Fund 2020 2nd quarter* 507
Sector Funds 2020 2nd quarter* 3
Self-Employed Persons Disability Fund 2020 2nd quarter* 0
Sickness Fund 2020 2nd quarter* 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 1995-2017 are final. The quarterly figures for 2018 are provisional. The annual figures for 2018 are final. The figures for 2019 and 2020 are provisional.

Changes as of 23 September 2020:
Figures on the second quarter of 2020 are available.
The figures for the first quarter of 2020 have been adjusted.

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).