Government expenditure and consumption; functions, transactions, sectors

Government expenditure and consumption; functions, transactions, sectors

Transactions Functions of general government Institutional sectors Periods Government expenditure and consumption (million euros)
Total government expenditure 1. General public services General government 2023* 38,198
Total government expenditure 1.3 General services General government 2023* 4,669
Total government expenditure 1.5 R&D general public services General government 2023* 50
Total government expenditure 1.6 General public services n.e.c. General government 2023* 71
Total government expenditure 1.8 Transfers of a general character b.. General government 2023*
Total government expenditure 4.1 General economic, commercial and l.. General government 2023* 6,529
P2 Intermediate consumption 1. General public services General government 2023* 6,570
P2 Intermediate consumption 1.3 General services General government 2023* 2,257
P2 Intermediate consumption 1.5 R&D general public services General government 2023* 7
P2 Intermediate consumption 1.6 General public services n.e.c. General government 2023* 19
P2 Intermediate consumption 1.8 Transfers of a general character b.. General government 2023*
P2 Intermediate consumption 4.1 General economic, commercial and l.. General government 2023* 1,523
D1 Compensation of employees 1. General public services General government 2023* 8,450
D1 Compensation of employees 1.3 General services General government 2023* 1,810
D1 Compensation of employees 1.5 R&D general public services General government 2023* 14
D1 Compensation of employees 1.6 General public services n.e.c. General government 2023* 27
D1 Compensation of employees 1.8 Transfers of a general character b.. General government 2023*
D1 Compensation of employees 4.1 General economic, commercial and l.. General government 2023* 1,653
D41 Interest; definition National Acco.. 1. General public services General government 2023* 7,309
D41 Interest; definition National Acco.. 1.3 General services General government 2023*
D41 Interest; definition National Acco.. 1.5 R&D general public services General government 2023*
D41 Interest; definition National Acco.. 1.6 General public services n.e.c. General government 2023*
D41 Interest; definition National Acco.. 1.8 Transfers of a general character b.. General government 2023*
D41 Interest; definition National Acco.. 4.1 General economic, commercial and l.. General government 2023*
D62+D632 Social benefits and social tr.. 1. General public services General government 2023*
D62+D632 Social benefits and social tr.. 1.3 General services General government 2023*
D62+D632 Social benefits and social tr.. 1.5 R&D general public services General government 2023*
D62+D632 Social benefits and social tr.. 1.6 General public services n.e.c. General government 2023*
D62+D632 Social benefits and social tr.. 1.8 Transfers of a general character b.. General government 2023*
D62+D632 Social benefits and social tr.. 4.1 General economic, commercial and l.. General government 2023*
D62 Social benefits 1. General public services General government 2023*
D62 Social benefits 1.3 General services General government 2023*
D62 Social benefits 1.5 R&D general public services General government 2023*
D62 Social benefits 1.6 General public services n.e.c. General government 2023*
D62 Social benefits 1.8 Transfers of a general character b.. General government 2023*
D62 Social benefits 4.1 General economic, commercial and l.. General government 2023*
D632 Social transfers in kind via mark.. 1. General public services General government 2023*
D632 Social transfers in kind via mark.. 1.3 General services General government 2023*
D632 Social transfers in kind via mark.. 1.5 R&D general public services General government 2023*
D632 Social transfers in kind via mark.. 1.6 General public services n.e.c. General government 2023*
D632 Social transfers in kind via mark.. 1.8 Transfers of a general character b.. General government 2023*
D632 Social transfers in kind via mark.. 4.1 General economic, commercial and l.. General government 2023*
D3 Subsidies 1. General public services General government 2023* 963
D3 Subsidies 1.3 General services General government 2023* 0
D3 Subsidies 1.5 R&D general public services General government 2023* 7
D3 Subsidies 1.6 General public services n.e.c. General government 2023* 0
D3 Subsidies 1.8 Transfers of a general character b.. General government 2023*
D3 Subsidies 4.1 General economic, commercial and l.. General government 2023* 1,717
Other current expenditure 1. General public services General government 2023* 9,964
Other current expenditure 1.3 General services General government 2023* 88
Other current expenditure 1.5 R&D general public services General government 2023* 0
Other current expenditure 1.6 General public services n.e.c. General government 2023* 24
Other current expenditure 1.8 Transfers of a general character b.. General government 2023*
Other current expenditure 4.1 General economic, commercial and l.. General government 2023* 167
D29+D5 Tax expenditure 1. General public services General government 2023* 305
D29+D5 Tax expenditure 1.3 General services General government 2023* 69
D29+D5 Tax expenditure 1.5 R&D general public services General government 2023* 0
D29+D5 Tax expenditure 1.6 General public services n.e.c. General government 2023* 0
D29+D5 Tax expenditure 1.8 Transfers of a general character b.. General government 2023*
D29+D5 Tax expenditure 4.1 General economic, commercial and l.. General government 2023* 17
D4N Other property income 1. General public services General government 2023* 7
D4N Other property income 1.3 General services General government 2023* 7
D4N Other property income 1.5 R&D general public services General government 2023* 0
D4N Other property income 1.6 General public services n.e.c. General government 2023* 0
D4N Other property income 1.8 Transfers of a general character b.. General government 2023*
D4N Other property income 4.1 General economic, commercial and l.. General government 2023* 0
D7 Other current transfers 1. General public services General government 2023* 9,652
D7 Other current transfers 1.3 General services General government 2023* 12
D7 Other current transfers 1.5 R&D general public services General government 2023* 0
D7 Other current transfers 1.6 General public services n.e.c. General government 2023* 24
D7 Other current transfers 1.8 Transfers of a general character b.. General government 2023*
D7 Other current transfers 4.1 General economic, commercial and l.. General government 2023* 150
Capital expenditure 1. General public services General government 2023* 4,942
Capital expenditure 1.3 General services General government 2023* 514
Capital expenditure 1.5 R&D general public services General government 2023* 22
Capital expenditure 1.6 General public services n.e.c. General government 2023* 1
Capital expenditure 1.8 Transfers of a general character b.. General government 2023*
Capital expenditure 4.1 General economic, commercial and l.. General government 2023* 1,469
P51g Gross fixed capital formation 1. General public services General government 2023* 4,583
P51g Gross fixed capital formation 1.3 General services General government 2023* 637
P51g Gross fixed capital formation 1.5 R&D general public services General government 2023* 22
P51g Gross fixed capital formation 1.6 General public services n.e.c. General government 2023* 1
P51g Gross fixed capital formation 1.8 Transfers of a general character b.. General government 2023*
P51g Gross fixed capital formation 4.1 General economic, commercial and l.. General government 2023* 207
P52+P53 Changes in invent. incl. valua.. 1. General public services General government 2023* -3
P52+P53 Changes in invent. incl. valua.. 1.3 General services General government 2023* -2
P52+P53 Changes in invent. incl. valua.. 1.5 R&D general public services General government 2023* 0
P52+P53 Changes in invent. incl. valua.. 1.6 General public services n.e.c. General government 2023* 0
P52+P53 Changes in invent. incl. valua.. 1.8 Transfers of a general character b.. General government 2023*
P52+P53 Changes in invent. incl. valua.. 4.1 General economic, commercial and l.. General government 2023* -2
NP Acq. less disposals of non-prod. as.. 1. General public services General government 2023* -119
NP Acq. less disposals of non-prod. as.. 1.3 General services General government 2023* -122
NP Acq. less disposals of non-prod. as.. 1.5 R&D general public services General government 2023* 0
NP Acq. less disposals of non-prod. as.. 1.6 General public services n.e.c. General government 2023* 0
NP Acq. less disposals of non-prod. as.. 1.8 Transfers of a general character b.. General government 2023*
NP Acq. less disposals of non-prod. as.. 4.1 General economic, commercial and l.. General government 2023* 1
D92 Investment grants 1. General public services General government 2023* 3
D92 Investment grants 1.3 General services General government 2023* 1
D92 Investment grants 1.5 R&D general public services General government 2023* 0
D92 Investment grants 1.6 General public services n.e.c. General government 2023* 0
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 1995-2022 are final. The figures for 2023 are provisional.

Changes as of 29 November 2024:
Annual figures for year 2023 are available.
The annual figures for 2022 are now final.
The annual figures for the period of 1995-2021 have been revised in the context of the revision policy of National accounts.

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.