Municipal accounts; municipal tasks by region and size class

Municipal accounts; municipal tasks by region and size class

Municipal tasks Regions Periods Municipal accounts in million of euros Revenues (million euros) Municipal accounts in million of euros Expenditures (million euros) Municipal accounts in million of euros Balance (million euros) Municipal accounts in euro/inhabitant Revenues (euro/inhabitant) Municipal accounts in euro/inhabitant Expenditures (euro/inhabitant) Municipal accounts in euro/inhabitant Balance (euro/inhabitant)
Administration and civil affairs The Netherlands 2024* 534 2,338 -1,804 30 130 -101
Administration and civil affairs Noord-Nederland (LD) 2024* 45 225 -180 26 127 -102
Administration and civil affairs Oost-Nederland (LD) 2024* 110 484 -374 29 128 -99
Administration and civil affairs West-Nederland (LD) 2024* 251 1,112 -860 29 129 -100
Administration and civil affairs Zuid-Nederland (LD) 2024* 127 517 -390 34 137 -103
Administration and civil affairs Groningen (PV) 2024* 17 73 -56 27 121 -93
Administration and civil affairs Fryslân (PV) 2024* 16 84 -68 24 127 -103
Administration and civil affairs Drenthe (PV) 2024* 13 68 -56 26 136 -110
Administration and civil affairs Overijssel (PV) 2024* 36 153 -118 30 129 -99
Administration and civil affairs Flevoland (PV) 2024* 11 53 -42 25 118 -92
Administration and civil affairs Gelderland (PV) 2024* 63 277 -215 29 129 -100
Administration and civil affairs Utrecht (PV) 2024* 40 156 -116 29 112 -83
Administration and civil affairs Noord-Holland (PV) 2024* 89 378 -289 30 127 -97
Administration and civil affairs Zuid-Holland (PV) 2024* 111 521 -410 29 136 -107
Administration and civil affairs Zeeland (PV) 2024* 11 56 -45 29 144 -115
Administration and civil affairs Noord-Brabant (PV) 2024* 86 354 -268 33 134 -101
Administration and civil affairs Limburg (PV) 2024* 41 163 -122 36 144 -107
Administration and civil affairs Oost-Groningen (CR) 2024* 6 21 -16 40 155 -115
Administration and civil affairs Delfzijl en omgeving (CR) 2024* 1 6 -5 21 125 -104
Administration and civil affairs Overig Groningen (CR) 2024* 10 46 -36 24 109 -85
Administration and civil affairs Noord-Friesland (CR) 2024* 8 45 -37 25 137 -112
Administration and civil affairs Zuidwest-Friesland (CR) 2024* 3 14 -11 22 101 -79
Administration and civil affairs Zuidoost-Friesland (CR) 2024* 5 25 -20 24 130 -106
Administration and civil affairs Noord-Drenthe (CR) 2024* 5 29 -24 24 148 -125
Administration and civil affairs Zuidoost-Drenthe (CR) 2024* 5 21 -16 29 120 -91
Administration and civil affairs Zuidwest-Drenthe (CR) 2024* 3 19 -16 25 138 -113
Administration and civil affairs Noord-Overijssel (CR) 2024* 12 53 -41 32 137 -105
Administration and civil affairs Zuidwest-Overijssel (CR) 2024* 4 20 -16 27 124 -97
Administration and civil affairs Twente (CR) 2024* 19 80 -61 30 125 -96
Administration and civil affairs Veluwe (CR) 2024* 23 96 -73 31 133 -101
Administration and civil affairs Achterhoek (CR) 2024* 13 56 -43 32 138 -106
Administration and civil affairs Arnhem/Nijmegen (CR) 2024* 21 91 -70 27 119 -92
Administration and civil affairs Zuidwest-Gelderland (CR) 2024* 6 35 -28 25 135 -110
Administration and civil affairs Utrecht (CR) 2024* 40 156 -116 29 112 -83
Administration and civil affairs Kop van Noord-Holland (CR) 2024* 11 53 -41 30 137 -107
Administration and civil affairs Alkmaar en omgeving (CR) 2024* 9 33 -23 37 127 -90
Administration and civil affairs IJmond (CR) 2024* 5 24 -19 23 117 -94
Administration and civil affairs Agglomeratie Haarlem (CR) 2024* 6 28 -22 27 120 -93
Administration and civil affairs Zaanstreek (CR) 2024* 4 17 -14 20 98 -78
Administration and civil affairs Groot-Amsterdam (CR) 2024* 47 196 -149 32 133 -101
Administration and civil affairs Het Gooi en Vechtstreek (CR) 2024* 6 27 -20 26 109 -83
Administration and civil affairs Agglomeratie Leiden en Bollenstreek (CR) 2024* 12 65 -53 28 146 -119
Administration and civil affairs Agglomeratie 's-Gravenhage (CR) 2024* 25 109 -84 27 119 -91
Administration and civil affairs Delft en Westland (CR) 2024* 6 31 -25 26 127 -101
Administration and civil affairs Oost-Zuid-Holland (CR) 2024* 8 44 -35 24 125 -101
Administration and civil affairs Groot-Rijnmond (CR) 2024* 43 218 -175 29 145 -116
Administration and civil affairs Zuidoost-Zuid-Holland (CR) 2024* 15 54 -39 40 141 -102
Administration and civil affairs Zeeuwsch-Vlaanderen (CR) 2024* 3 15 -12 30 143 -113
Administration and civil affairs Overig Zeeland (CR) 2024* 8 41 -33 28 145 -116
Administration and civil affairs West-Noord-Brabant (CR) 2024* 19 78 -60 29 120 -92
Administration and civil affairs Midden-Noord-Brabant (CR) 2024* 15 65 -50 29 128 -99
Administration and civil affairs Noordoost-Noord-Brabant (CR) 2024* 28 96 -67 42 141 -99
Administration and civil affairs Zuidoost-Noord-Brabant (CR) 2024* 25 115 -91 30 142 -112
Administration and civil affairs Noord-Limburg (CR) 2024* 17 49 -31 60 168 -108
Administration and civil affairs Midden-Limburg (CR) 2024* 7 36 -30 28 150 -122
Administration and civil affairs Zuid-Limburg (CR) 2024* 17 77 -61 28 129 -101
Administration and civil affairs Flevoland (CR) 2024* 11 53 -42 25 118 -92
Administration and civil affairs Fewer than 5,000 inhabitants 2024* 1 7 -6 54 543 -489
Administration and civil affairs 5,000 to 9,999 inhabitants 2024* 2 13 -12 29 230 -201
Administration and civil affairs 10,000 to 19,999 inhabitants 2024* 21 137 -116 26 170 -144
Administration and civil affairs 20,000 to 49,999 inhabitants 2024* 165 808 -644 28 137 -109
Administration and civil affairs 50,000 to 99,999 inhabitants 2024* 116 509 -393 27 117 -91
Administration and civil affairs 100,000 to 149,999 inhabitants 2024* 69 217 -148 41 131 -89
Administration and civil affairs 150,000 to 249,999 inhabitants 2024* 79 311 -232 30 118 -88
Administration and civil affairs 250,000 inhabitants or more 2024* 81 334 -253 32 131 -99
Public parks and (open-air) recreation The Netherlands 2024* 130 2,116 -1,986 7 118 -111
Public parks and (open-air) recreation Noord-Nederland (LD) 2024* 13 227 -214 7 128 -121
Public parks and (open-air) recreation Oost-Nederland (LD) 2024* 27 430 -403 7 113 -106
Public parks and (open-air) recreation West-Nederland (LD) 2024* 60 1,035 -975 7 120 -113
Public parks and (open-air) recreation Zuid-Nederland (LD) 2024* 30 424 -394 8 112 -104
Public parks and (open-air) recreation Groningen (PV) 2024* 5 74 -69 9 123 -115
Public parks and (open-air) recreation Fryslân (PV) 2024* 4 81 -77 6 123 -117
Public parks and (open-air) recreation Drenthe (PV) 2024* 4 72 -68 8 142 -134
Public parks and (open-air) recreation Overijssel (PV) 2024* 7 128 -121 6 108 -102
Public parks and (open-air) recreation Flevoland (PV) 2024* 2 63 -61 5 140 -134
Public parks and (open-air) recreation Gelderland (PV) 2024* 18 238 -221 8 111 -103
Public parks and (open-air) recreation Utrecht (PV) 2024* 4 149 -145 3 106 -103
Public parks and (open-air) recreation Noord-Holland (PV) 2024* 26 375 -348 9 126 -117
Public parks and (open-air) recreation Zuid-Holland (PV) 2024* 24 454 -430 6 118 -112
Public parks and (open-air) recreation Zeeland (PV) 2024* 5 57 -52 13 146 -133
Public parks and (open-air) recreation Noord-Brabant (PV) 2024* 16 299 -283 6 113 -107
Public parks and (open-air) recreation Limburg (PV) 2024* 14 125 -111 12 111 -98
Public parks and (open-air) recreation Oost-Groningen (CR) 2024* 1 15 -14 5 106 -101
Public parks and (open-air) recreation Delfzijl en omgeving (CR) 2024* 0 8 -7 10 175 -164
Public parks and (open-air) recreation Overig Groningen (CR) 2024* 4 52 -48 10 124 -114
Public parks and (open-air) recreation Noord-Friesland (CR) 2024* 2 40 -39 5 123 -118
Public parks and (open-air) recreation Zuidwest-Friesland (CR) 2024* 1 17 -16 7 119 -112
Public parks and (open-air) recreation Zuidoost-Friesland (CR) 2024* 1 24 -23 6 125 -119
Public parks and (open-air) recreation Noord-Drenthe (CR) 2024* 3 30 -28 14 155 -140
Public parks and (open-air) recreation Zuidoost-Drenthe (CR) 2024* 0 24 -23 3 138 -135
Public parks and (open-air) recreation Zuidwest-Drenthe (CR) 2024* 1 18 -17 4 128 -124
Public parks and (open-air) recreation Noord-Overijssel (CR) 2024* 2 43 -41 6 111 -105
Public parks and (open-air) recreation Zuidwest-Overijssel (CR) 2024* 2 18 -16 12 109 -97
Public parks and (open-air) recreation Twente (CR) 2024* 3 68 -65 4 106 -102
Public parks and (open-air) recreation Veluwe (CR) 2024* 9 84 -75 13 117 -104
Public parks and (open-air) recreation Achterhoek (CR) 2024* 2 46 -43 6 113 -107
Public parks and (open-air) recreation Arnhem/Nijmegen (CR) 2024* 4 81 -77 5 105 -101
Public parks and (open-air) recreation Zuidwest-Gelderland (CR) 2024* 2 27 -25 9 107 -99
Public parks and (open-air) recreation Utrecht (CR) 2024* 4 149 -145 3 106 -103
Public parks and (open-air) recreation Kop van Noord-Holland (CR) 2024* 7 52 -45 17 134 -117
Source: CBS.
Explanation of symbols

Table explanation


This table contains figures on the expenditures and per task (policy area) according to region and size (in number of inhabitants) in millions of euros and in euros per inhabitant. The presented figures are based on data that adhere to the definitions and classifications that municipalities themselves use in their administration. These data are supplied to Statistics Netherlands through the questionnaire called Information for Third Parties (Iv3). The directives for this questionnaire have been laid down in the Directive for Budgeting and Accounting for provinces and municipalities (BBV).
In 2017 the policy areas have been revised and these are now called tasks (before that they were called functions), and a direct comparison of the policy areas with earlier years is therefore no longer possible. In the administration of municipalities for the years 2017 and 2018 the classification of expenditures and revenues by task is sometimes revised, which could cause (small) shifts between tasks between the years 2017 and 2018.

Data available from: 2017

Status of the figures:
The figures in this table are provisional at the time of first publication.
The figures become definitive when figures for the following year are added to the series.

Changes as of 10 December 2025:
The provisional figures for 2024 have been added.
The figures for 2023 have been adjusted from provisional to definite.

When will new figures be published?
The new figures are published 12 months after the reporting period. The figures can be adjusted on the basis of the availability of new or updated source material. In general, the adjustments are small. The adjustments are made the moment a new annual figure is added to the series.

Description topics

Municipal accounts in million of euros
Figures based on the municipal accounts shown in million of euros.
Revenues
The revenues of the municipal accounts in million of euros.

The municipal revenues include received interest, sale of land, sale of goods and services, received subsidies, transfers and taxes by municipalities.
The revenues are recorded including internal settlements (including withdrawals from reserves and release of provisions).

The largest part of the municipal revenues consists of the government contribution received from the Municipalities Fund and the municipal taxes received.
Expenditures
The expenditures of the municipal accounts in million of euros.

The municipal expenditures include wages and salaries paid, interest charges, purchase of (non) durable goods and services (including energy costs and costs of hiring staff) and paid income transfers, paid investment contributions to governments and third parties and the land purchases.
Expenses are recorded including internal settlements (including depreciation, deposits in reserves and provisions).
Balance
The difference between the revenues and the expenditures of the municipal accounts in million of euros.
Municipal accounts in euro/inhabitant
Figures based on the municipal accounts shown in euro per inhabitant.
Revenues
The revenues of the municipal accounts in euro per inhabitant.

The municipal revenues include received interest, sale of land, sale of goods and services, received subsidies, transfers and taxes by municipalities.
The revenues are recorded including internal settlements (including withdrawals from reserves and release of provisions).

The largest part of the municipal revenues consists of the government contribution received from the Municipalities Fund and the municipal taxes received.
Expenditures
The expenditures of the municipal accounts in euro per inhabitant.

The municipal expenditures include wages and salaries paid, interest charges, purchase of (non) durable goods and services (including energy costs and costs of hiring staff) and paid income transfers, paid investment contributions to governments and third parties and the land purchases.
Expenses are recorded including internal settlements (including depreciation, deposits in reserves and provisions).
Balance
The difference between the revenues and the expenditures of the municipal accounts in euro per inhabitant.