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 9. Education General government 57,152
Central government 48,998
The State 45,648
Other central government 6,057
Local government 44,996
Social security funds 356
9.1 Pre-primary and primary education General government 17,549
Central government 15,832
The State 15,828
Other central government 16
Local government 17,347
Social security funds 0
9.2 Secondary education General government 23,328
Central government 19,268
The State 19,344
Other central government 29
Local government 20,385
Social security funds 0
9.3 Post-secondary non-tertiary educat.. General government 0
Central government 0
The State 0
Other central government 0
Local government 0
Social security funds 0
9.4 Tertiary education General government 13,728
Central government 12,341
The State 9,082
Other central government 5,795
Local government 6,061
Social security funds 356
9.5 Education not definable by level General government 138
Central government 273
The State 273
Other central government 0
Local government 74
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
9.7 R&D Education General government 193
Central government 196
The State 63
Other central government 180
Local government 0
Social security funds 0
9.8 Education n.e.c. General government 48
Central government 49
The State 52
Other central government 4
Local government 0
Social security funds 0
P2 Intermediate consumption 9. Education General government 11,447
Central government 2,115
The State 334
Other central government 1,781
Local government 9,332
Social security funds 0
9.1 Pre-primary and primary education General government 3,467
Central government 56
The State 49
Other central government 7
Local government 3,411
Social security funds 0
9.2 Secondary education General government 4,335
Central government 159
The State 140
Other central government 19
Local government 4,176
Social security funds 0
9.3 Post-secondary non-tertiary educat.. General government 0
Central government 0
The State 0
Other central government 0
Local government 0
Social security funds 0
9.4 Tertiary education General government 3,172
Central government 1,806
The State 119
Other central government 1,687
Local government 1,366
Social security funds 0
9.5 Education not definable by level General government 26
Central government 0
The State 0
Other central government 0
Local government 26
Social security funds 0
9.6 Subsidiary services to education General government 368
Central government 15
The State 0
Other central government 15
Local government 353
Social security funds 0
9.7 R&D Education General government 50
Central government 50
The State 0
Other central government 50
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.