Government expenditure and consumption; functions, transactions, sectors

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Transactions Functions of general government Institutional sectors Government expenditure and consumption (million euros)
Total government expenditure 4. Economic affairs General government 49,487
Central government 33,732
The State 29,045
Other central government 8,619
Local government 18,592
Social security funds 771
4.8 R&D Economic affairs General government 5,217
Central government 4,635
The State 2,696
Other central government 2,397
Local government 587
Social security funds 0
4.9 Economic affairs n.e.c. General government 45
Central government 45
The State 46
Other central government 0
Local government 0
Social security funds 0
5.3 Pollution abatement General government 3,522
Central government 3,205
The State 3,364
Other central government 0
Local government 2,899
Social security funds 0
P2 Intermediate consumption 4. Economic affairs General government 14,789
Central government 8,118
The State 4,917
Other central government 3,201
Local government 6,671
Social security funds 0
4.8 R&D Economic affairs General government 578
Central government 473
The State 38
Other central government 435
Local government 105
Social security funds 0
4.9 Economic affairs n.e.c. General government 20
Central government 20
The State 20
Other central government 0
Local government 0
Social security funds 0
5.3 Pollution abatement General government 1,369
Central government 62
The State 62
Other central government 0
Local government 1,307
Social security funds 0
D1 Compensation of employees 4. Economic affairs General government 9,718
Central government 5,336
The State 3,292
Other central government 2,044
Local government 4,382
Social security funds 0
4.8 R&D Economic affairs General government 1,066
Central government 850
The State 59
Other central government 791
Local government 216
Social security funds 0
4.9 Economic affairs n.e.c. General government 25
Central government 25
The State 25
Other central government 0
Local government 0
Social security funds 0
5.3 Pollution abatement General government 1,133
Central government 11
The State 11
Other central government 0
Local government 1,122
Social security funds 0
D41 Interest; definition National Acco.. 4. Economic affairs General government
Central government
The State
Other central government
Local government
Social security funds
4.8 R&D Economic affairs General government
Central government
The State
Other central government
Local government
Social security funds
4.9 Economic affairs n.e.c. General government
Central government
The State
Other central government
Local government
Social security funds
5.3 Pollution abatement General government
Central government
The State
Other central government
Local government
Social security funds
D62+D632 Social benefits and social tr.. 4. Economic affairs General government
Central government
The State
Other central government
Source: CBS.
Explanation of symbols

Table explanation


This table contains information on expenditure and consumption broken down into functions of the general government sector. The terms and definitions used are in accordance with the framework of National Accounts. National Accounts are based on the international definitions of the European System of Accounts (ESA 2010). The Classification of the Functions of Government (COFOG 1999) is used for the classification of the functions. The second level function determines whether consumption of government is collective or individual. 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.

Status of the figures:
The figures for the period 1995-2023 are final. The figures for 2024 are provisional.

Changes as of 3 February 2026:
- D62 Social benefits: The COFOG-distribution of the student grants, recorded within COFOG-functions 9.2 (Secondary education) and 9.4 (Tertiary education), was incorrect for years 2021-2024 and has been improved.
- P52+P53 Changes in inventories including valuables: An error has been fixed in relation to the amounts attributable to COFOG-functions 2.1 (Military defence) and 7.4 (Public health services) for year 2021.
- D99 Other capital transfers: The earthquake-related costs of Energie Beheer Nederland (EBN) were incorrectly recorded in COFOG-function 4.3 (Fuel and energy) for years 2014-2020 and have been reallocated to COFOG-function 6.1 (Housing development). These capital transfers are now recorded within the same COFOG-function as for years 2021-2024.
- D99 Other capital transfers: The 167M in decommissioning costs related to the Dodewaard nuclear power plant were incorrectly recorded within COFOG-function 5.3 (Pollution abatement) and have been reallocated to COFOG-function 5.1 (Waste management) for year 2024.

Changes as of 18 November 2025:
The annual figures for 2023 are now final due to updated source data.

In the context of the revision policy of National accounts, annual figures for the time series have been revised. This has led to the following improvements for transaction D62 Social benefits:
- A correction has been made to the figures for 2022 for the Work and Care Act (WAZO) benefits related to the expanded partner leave.
- The function of the Work and Care Act (WAZO) scheme has changed from 10.1 (Sickness and disability) to 10.4 (Family and children) for years 2002-2024.
- The function of the cross-border health care covered by both the Compulsory Health Insurance Act (ZFW-vp) and the Health Care Insurance Act (Zvw) has changed from 7.2 (Outpatient services) to 7.3 (Hospital services) for years 1995-2024.
- Most of the social benefits paid out by the Supplementary Fund (Tf) are now recorded within function 10.1 (Sickness and disability), instead of function 10.5 (Unemployment) for years 1995-2024.
- The assistance to older and partially disabled unemployed via the IOAW- and IOAZ- schemes at the level of local government has changed from function 10.7 (Social exclusion n.e.c.) to 10.5 (Unemployment) for years 1995-2024.

When will new figures be published?
New figures will be published in the second half of the year. Provisional figures will become final and final figures can be revised at the same time. More information on the revision policy of National Accounts can be found under 'relevant articles' under paragraph 3.

Description topics

Government expenditure and consumption
Government expenditure and final consumption expenditure.

Government expenditure consists of intermediate consumption, compensation of employees, interest, social benefits, social transfers in kind via market producers, paid subsidies, other current expenditure and capital expenditure.

Government final consumption expenditure is equal to the the total of their output plus the expenditure on products supplied to households via market producers minus the sales of goods and services. The output of government is equal to the sum of its costs of production: Compensation of employees, intermediate consumption, consumption of fixed capital, and taxes on production paid net of subsidies on production received.