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 1. General public services General government 46,190
Central government 90,546
The State 90,910
Other central government 6,328
Local government 7,512
Social security funds 64
1.3 General services General government 5,022
Central government 2,613
The State 2,039
Other central government 833
Local government 2,591
Social security funds 0
1.5 R&D general public services General government 59
Central government 59
The State 9
Other central government 50
Local government 0
Social security funds 0
1.6 General public services n.e.c. General government 77
Central government 5
The State 0
Other central government 5
Local government 77
Social security funds 0
3.1 Police services General government 9,192
Central government 9,190
The State 8,563
Other central government 8,707
Local government 6
Social security funds 0
3.2 Fire-protection services General government 2,213
Central government 331
The State 273
Other central government 106
Local government 2,093
Social security funds 0
7.2 Outpatient services General government 24,910
Central government 5,333
The State 5,333
Other central government 0
Local government 401
Social security funds 24,484
7.3 Hospital services General government 38,372
Central government 69
The State 68
Other central government 1
Local government 0
Social security funds 38,384
7.4 Public health services General government 3,268
Central government 1,181
The State 1,425
Other central government 408
Local government 2,351
Social security funds 0
8.1 Recreational and sporting services General government 5,586
Central government 403
The State 402
Other central government 5
Local government 5,351
Social security funds 0
8.2 Cultural services General government 4,963
Central government 1,847
The State 1,809
Other central government 1,021
Local government 3,312
Social security funds 0
8.3 Broadcasting and publishing services General government 1,616
Central government 1,578
The State 1,266
Other central government 1,548
Local government 136
Social security funds 0
9.6 Subsidiary services to education General government 2,168
Central government 1,039
The State 1,006
Other central government 33
Local government 1,129
Social security funds 0
P2 Intermediate consumption 1. General public services General government 7,666
Central government 4,765
The State 3,394
Other central government 1,371
Local government 2,901
Social security funds 0
1.3 General services General government 2,427
Central government 1,264
The State 895
Other central government 369
Local government 1,163
Social security funds 0
1.5 R&D general public services General government 9
Central government 9
The State 0
Other central government 9
Local government 0
Social security funds 0
1.6 General public services n.e.c. General government 23
Central government 0
The State 0
Other central government 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 1995-2023 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.