Government expenditure and consumption; functions, transactions, sectors

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Functions of general government Institutional sectors Government expenditure and consumption (million euros)
Total General government 94,646
Central government 58,808
The State 39,176
Other central government 19,632
Local government 35,838
Social security funds 0
1. General public services General government 14,953
Central government 9,916
The State 7,204
Other central government 2,712
Local government 5,037
Social security funds 0
1.1 Executive and legislative organs, .. General government 9,014
Central government 5,710
The State 5,710
Other central government 0
Local government 3,304
Social security funds 0
1.2 Foreign economic aid General government 325
Central government 325
The State 280
Other central government 45
Local government 0
Social security funds 0
1.3 General services General government 3,327
Central government 1,663
The State 1,150
Other central government 513
Local government 1,664
Social security funds 0
1.4 Basic research General government 2,124
Central government 2,124
The State 8
Other central government 2,116
Local government 0
Social security funds 0
1.5 R&D general public services General government 27
Central government 27
The State 4
Other central government 23
Local government 0
Social security funds 0
1.6 General public services n.e.c. General government 55
Central government 3
The State 3
Other central government 0
Local government 52
Social security funds 0
1.7 Public debt transactions General government 81
Central government 64
The State 49
Other central government 15
Local government 17
Social security funds 0
1.8 Transfers of a general character b.. General government
Central government
The State
Other central government
Local government
Social security funds
2. Defence General government 13,505
Central government 13,505
The State 13,505
Other central government 0
Local government 0
Social security funds 0
2.1 Military defence General government 12,519
Central government 12,519
The State 12,519
Other central government 0
Local government 0
Social security funds 0
2.2 Civil defence General government 0
Central government 0
The State 0
Other central government 0
Local government 0
Social security funds 0
2.3 Foreign military aid General government 122
Central government 122
The State 122
Other central government 0
Local government 0
Social security funds 0
2.4 R&D Defence General government 60
Central government 60
The State 60
Other central government 0
Local government 0
Social security funds 0
2.5 Defence n.e.c. General government 804
Central government 804
The State 804
Other central government 0
Local government 0
Social security funds 0
3. Public order and safety General government 20,429
Central government 16,844
The State 7,803
Other central government 9,041
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 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.