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 498,516
Central government 338,747
The State 325,130
Other central government 43,926
Local government 147,682
Social security funds 180,452
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
1.1 Executive and legislative organs, .. General government 22,816
Central government 19,582
The State 19,615
Other central government 0
Local government 3,637
Social security funds 0
1.2 Foreign economic aid General government 4,354
Central government 4,361
The State 4,490
Other central government 48
Local government 0
Social security funds 0
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
1.4 Basic research General government 5,853
Central government 5,921
The State 6,438
Other central government 5,179
Local government 0
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
1.7 Public debt transactions General government 8,009
Central government 9,537
The State 9,851
Other central government 213
Local government 1,207
Social security funds 64
1.8 Transfers of a general character b.. General government
Central government 48,468
The State 48,468
Other central government 0
Local government 0
Social security funds 0
2. Defence General government 18,279
Central government 18,296
The State 18,297
Other central government 0
Local government 0
Social security funds 0
2.1 Military defence General government 13,981
Central government 13,998
The State 13,999
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 3,507
Central government 3,507
The State 3,507
Other central government 0
Local government 0
Social security funds 0
2.4 R&D Defence General government 211
Central government 211
The State 211
Other central government 0
Local government 0
Social security funds 0
2.5 Defence n.e.c. General government 580
Central government 580
The State 580
Other central government 0
Local government 0
Social security funds 0
3. Public order and safety General government 21,598
Central government 18,104
The State 17,242
Other central government 9,452
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.