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 9. Education General government 2020* 42,366
Total government expenditure 9. Education Central government 2020* 37,080
Total government expenditure 9. Education The State 2020* 34,669
Total government expenditure 9. Education Other central government 2020* 4,118
Total government expenditure 9. Education Local government 2020* 34,394
Total government expenditure 9. Education Social security funds 2020* 274
Total government expenditure 9.1 Primary education General government 2020* 13,296
Total government expenditure 9.1 Primary education Central government 2020* 12,216
Total government expenditure 9.1 Primary education The State 2020* 12,221
Total government expenditure 9.1 Primary education Other central government 2020* 17
Total government expenditure 9.1 Primary education Local government 2020* 13,164
Total government expenditure 9.1 Primary education Social security funds 2020* 0
Total government expenditure 9.2 Secondary education General government 2020* 16,958
Total government expenditure 9.2 Secondary education Central government 2020* 14,606
Total government expenditure 9.2 Secondary education The State 2020* 14,660
Total government expenditure 9.2 Secondary education Other central government 2020* 24
Total government expenditure 9.2 Secondary education Local government 2020* 15,692
Total government expenditure 9.2 Secondary education Social security funds 2020* 0
Total government expenditure 9.4 Tertiary education General government 2020* 10,153
Total government expenditure 9.4 Tertiary education Central government 2020* 8,895
Total government expenditure 9.4 Tertiary education The State 2020* 6,524
Total government expenditure 9.4 Tertiary education Other central government 2020* 3,921
Total government expenditure 9.4 Tertiary education Local government 2020* 4,726
Total government expenditure 9.4 Tertiary education Social security funds 2020* 274
Total government expenditure 9.5 Education not definable by level General government 2020* 102
Total government expenditure 9.5 Education not definable by level Central government 2020* 278
Total government expenditure 9.5 Education not definable by level The State 2020* 278
Total government expenditure 9.5 Education not definable by level Other central government 2020* 0
Total government expenditure 9.5 Education not definable by level Local government 2020* 38
Total government expenditure 9.5 Education not definable by level Social security funds 2020* 0
Total government expenditure 9.6 Subsidiary services to education General government 2020* 1,704
Total government expenditure 9.6 Subsidiary services to education Central government 2020* 930
Total government expenditure 9.6 Subsidiary services to education The State 2020* 903
Total government expenditure 9.6 Subsidiary services to education Other central government 2020* 27
Total government expenditure 9.6 Subsidiary services to education Local government 2020* 774
Total government expenditure 9.6 Subsidiary services to education Social security funds 2020* 0
Total government expenditure 9.7 R&D Education General government 2020* 137
Total government expenditure 9.7 R&D Education Central government 2020* 137
Total government expenditure 9.7 R&D Education The State 2020* 55
Total government expenditure 9.7 R&D Education Other central government 2020* 129
Total government expenditure 9.7 R&D Education Local government 2020* 0
Total government expenditure 9.7 R&D Education Social security funds 2020* 0
Total government expenditure 9.8 Education n.e.c. General government 2020* 16
Total government expenditure 9.8 Education n.e.c. Central government 2020* 18
Total government expenditure 9.8 Education n.e.c. The State 2020* 28
Total government expenditure 9.8 Education n.e.c. Other central government 2020* 0
Total government expenditure 9.8 Education n.e.c. Local government 2020* 0
Total government expenditure 9.8 Education n.e.c. Social security funds 2020* 0
P2 Intermediate consumption 9. Education General government 2020* 9,130
P2 Intermediate consumption 9. Education Central government 2020* 1,376
P2 Intermediate consumption 9. Education The State 2020* 179
P2 Intermediate consumption 9. Education Other central government 2020* 1,197
P2 Intermediate consumption 9. Education Local government 2020* 7,754
P2 Intermediate consumption 9. Education Social security funds 2020* 0
P2 Intermediate consumption 9.1 Primary education General government 2020* 2,939
P2 Intermediate consumption 9.1 Primary education Central government 2020* 33
P2 Intermediate consumption 9.1 Primary education The State 2020* 29
P2 Intermediate consumption 9.1 Primary education Other central government 2020* 4
P2 Intermediate consumption 9.1 Primary education Local government 2020* 2,906
P2 Intermediate consumption 9.1 Primary education Social security funds 2020* 0
P2 Intermediate consumption 9.2 Secondary education General government 2020* 3,567
P2 Intermediate consumption 9.2 Secondary education Central government 2020* 80
P2 Intermediate consumption 9.2 Secondary education The State 2020* 72
P2 Intermediate consumption 9.2 Secondary education Other central government 2020* 8
P2 Intermediate consumption 9.2 Secondary education Local government 2020* 3,487
P2 Intermediate consumption 9.2 Secondary education Social security funds 2020* 0
P2 Intermediate consumption 9.4 Tertiary education General government 2020* 2,305
P2 Intermediate consumption 9.4 Tertiary education Central government 2020* 1,211
P2 Intermediate consumption 9.4 Tertiary education The State 2020* 69
P2 Intermediate consumption 9.4 Tertiary education Other central government 2020* 1,142
P2 Intermediate consumption 9.4 Tertiary education Local government 2020* 1,094
P2 Intermediate consumption 9.4 Tertiary education Social security funds 2020* 0
P2 Intermediate consumption 9.5 Education not definable by level General government 2020* 12
P2 Intermediate consumption 9.5 Education not definable by level Central government 2020* 0
P2 Intermediate consumption 9.5 Education not definable by level The State 2020* 0
P2 Intermediate consumption 9.5 Education not definable by level Other central government 2020* 0
P2 Intermediate consumption 9.5 Education not definable by level Local government 2020* 12
P2 Intermediate consumption 9.5 Education not definable by level Social security funds 2020* 0
P2 Intermediate consumption 9.6 Subsidiary services to education General government 2020* 267
P2 Intermediate consumption 9.6 Subsidiary services to education Central government 2020* 12
P2 Intermediate consumption 9.6 Subsidiary services to education The State 2020* 0
P2 Intermediate consumption 9.6 Subsidiary services to education Other central government 2020* 12
P2 Intermediate consumption 9.6 Subsidiary services to education Local government 2020* 255
P2 Intermediate consumption 9.6 Subsidiary services to education Social security funds 2020* 0
P2 Intermediate consumption 9.7 R&D Education General government 2020* 31
P2 Intermediate consumption 9.7 R&D Education Central government 2020* 31
P2 Intermediate consumption 9.7 R&D Education The State 2020* 0
P2 Intermediate consumption 9.7 R&D Education Other central government 2020* 31
P2 Intermediate consumption 9.7 R&D Education Local government 2020* 0
P2 Intermediate consumption 9.7 R&D Education Social security funds 2020* 0
P2 Intermediate consumption 9.8 Education n.e.c. General government 2020* 9
P2 Intermediate consumption 9.8 Education n.e.c. Central government 2020* 9
P2 Intermediate consumption 9.8 Education n.e.c. The State 2020* 9
P2 Intermediate consumption 9.8 Education n.e.c. Other central government 2020* 0
P2 Intermediate consumption 9.8 Education n.e.c. Local government 2020* 0
P2 Intermediate consumption 9.8 Education n.e.c. Social security funds 2020* 0
D1 Compensation of employees 9. Education General government 2020* 24,709
D1 Compensation of employees 9. Education Central government 2020* 2,459
D1 Compensation of employees 9. Education The State 2020* 329
D1 Compensation of employees 9. Education Other central government 2020* 2,130
Source: CBS.
Explanation of symbols

Table description


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 1995-2019 are definite. The figures for 2020 are provisional.

Changes as of 29 November 2021:
The provisional figures for 2019 have been added.
The figures for 2019 are definite.

In the context of the revision policy the figures from 1995 of the expenditure of general government by function have been revised. Figures of "The State" in the function education are changed by a new recording of the conditional Student Loans. Figures of the local government are changed by the introduction of new source data for recent years, and a repair of the break in the time series.

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.