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 8. Recreation, culture and religion General government 11,927
Central government 3,965
The State 3,472
Other central government 2,711
Local government 8,564
Social security funds 0
8.1 Recreational and sporting services General government 4,903
Central government 493
The State 490
Other central government 6
Local government 4,699
Social security funds 0
8.5 R&D Recreation, culture and religion General government 109
Central government 90
The State 0
Other central government 90
Local government 19
Social security funds 0
8.6 Recreation, culture and religion n.. General government 0
Central government 0
The State 0
Other central government 0
Local government 0
Social security funds 0
P2 Intermediate consumption 8. Recreation, culture and religion General government 4,396
Central government 841
The State 164
Other central government 677
Local government 3,555
Social security funds 0
8.1 Recreational and sporting services General government 1,989
Central government 8
The State 6
Other central government 2
Local government 1,981
Social security funds 0
8.5 R&D Recreation, culture and religion General government 18
Central government 13
The State 0
Other central government 13
Local government 5
Social security funds 0
8.6 Recreation, culture and religion n.. General government 0
Central government 0
The State 0
Other central government 0
Local government 0
Social security funds 0
D1 Compensation of employees 8. Recreation, culture and religion General government 3,012
Central government 521
The State 110
Other central government 411
Local government 2,491
Social security funds 0
8.1 Recreational and sporting services General government 1,174
Central government 10
The State 6
Other central government 4
Local government 1,164
Social security funds 0
8.5 R&D Recreation, culture and religion General government 29
Central government 25
The State 0
Other central government 25
Local government 4
Social security funds 0
8.6 Recreation, culture and religion n.. General government 0
Central government 0
The State 0
Other central government 0
Local government 0
Social security funds 0
D41 Interest; definition National Acco.. 8. Recreation, culture and religion General government
Central government
The State
Other central government
Local government
Social security funds
8.1 Recreational and sporting services General government
Central government
The State
Other central government
Local government
Social security funds
8.5 R&D Recreation, culture and religion General government
Central government
The State
Other central government
Local government
Social security funds
8.6 Recreation, culture and religion n.. General government
Central government
The State
Other central government
Local government
Social security funds
D62+D632 Social benefits and social tr.. 8. Recreation, culture and religion General government 5
Central government 2
The State 2
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 1995-2022 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.