Municipal accounts; municipal tasks by region and size class

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Municipal tasks Regions 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)
Physical business infrastructure The Netherlands 666 564 103 37 31 6
Noord-Nederland (LD) 63 57 6 35 32 3
Oost-Nederland (LD) 263 198 66 70 52 17
West-Nederland (LD) 236 223 12 27 26 1
Zuid-Nederland (LD) 105 86 19 28 23 5
Groningen (PV) 12 20 -8 21 34 -13
Fryslân (PV) 25 22 3 38 34 5
Drenthe (PV) 25 14 10 49 28 21
Overijssel (PV) 131 109 21 110 92 18
Flevoland (PV) 78 39 39 173 86 87
Gelderland (PV) 55 50 5 26 23 2
Utrecht (PV) 21 8 13 15 5 9
Noord-Holland (PV) 115 114 1 39 38 0
Zuid-Holland (PV) 70 71 -2 18 19 0
Zeeland (PV) 30 31 0 78 78 0
Noord-Brabant (PV) 98 76 22 37 29 8
Limburg (PV) 7 10 -3 6 8 -3
Oost-Groningen (CR) 6 6 0 44 47 -2
Delfzijl en omgeving (CR) 0 1 -1 0 23 -22
Overig Groningen (CR) 6 13 -7 15 31 -16
Noord-Friesland (CR) 5 5 0 15 15 0
Zuidwest-Friesland (CR) 5 5 0 35 35 0
Zuidoost-Friesland (CR) 16 12 3 81 64 17
Noord-Drenthe (CR) 14 6 9 74 30 44
Zuidoost-Drenthe (CR) 0 0 0 2 3 -1
Zuidwest-Drenthe (CR) 10 8 2 73 58 15
Noord-Overijssel (CR) 89 66 23 229 171 58
Zuidwest-Overijssel (CR) 8 6 2 50 37 13
Twente (CR) 34 37 -3 53 58 -5
Veluwe (CR) 29 26 3 40 36 4
Achterhoek (CR) 13 14 -1 31 33 -2
Arnhem/Nijmegen (CR) 8 8 0 11 11 0
Zuidwest-Gelderland (CR) 5 2 3 20 8 12
Utrecht (CR) 21 8 13 15 5 9
Kop van Noord-Holland (CR) 0 1 0 1 2 -1
Alkmaar en omgeving (CR) 12 12 0 46 46 0
IJmond (CR) 1 1 0 3 3 0
Agglomeratie Haarlem (CR) 0 1 0 2 2 -1
Zaanstreek (CR) 7 4 2 39 24 14
Groot-Amsterdam (CR) 94 96 -1 64 65 -1
Het Gooi en Vechtstreek (CR) 0 0 0 1 0 0
Agglomeratie Leiden en Bollenstreek (CR) 2 4 -2 5 9 -4
Agglomeratie 's-Gravenhage (CR) 15 22 -7 16 23 -7
Delft en Westland (CR) 1 0 0 3 2 1
Oost-Zuid-Holland (CR) 8 6 3 24 16 8
Groot-Rijnmond (CR) 21 17 4 14 11 3
Zuidoost-Zuid-Holland (CR) 22 23 -1 59 60 -2
Zeeuwsch-Vlaanderen (CR) 4 2 2 36 21 15
Overig Zeeland (CR) 27 28 -2 93 99 -6
West-Noord-Brabant (CR) 24 26 -2 37 40 -4
Midden-Noord-Brabant (CR) 22 11 11 43 22 22
Noordoost-Noord-Brabant (CR) 31 27 4 45 40 6
Zuidoost-Noord-Brabant (CR) 22 12 10 27 15 12
Noord-Limburg (CR) 2 3 -2 6 11 -5
Midden-Limburg (CR) 3 3 0 12 11 1
Zuid-Limburg (CR) 2 4 -2 3 6 -3
Flevoland (CR) 78 39 39 173 86 87
Fewer than 5,000 inhabitants 0 0 0 1 1 0
5,000 to 9,999 inhabitants 0 0 0 6 4 2
10,000 to 19,999 inhabitants 23 16 7 29 20 9
20,000 to 49,999 inhabitants 135 136 -1 23 23 0
50,000 to 99,999 inhabitants 177 146 31 41 34 7
100,000 to 149,999 inhabitants 128 100 28 77 60 17
150,000 to 249,999 inhabitants 110 76 34 42 29 13
250,000 inhabitants or more 93 89 3 36 35 1
Land exploitation (non-business areas) The Netherlands 3,265 2,954 312 182 165 17
Noord-Nederland (LD) 175 173 1 99 98 1
Oost-Nederland (LD) 650 622 28 172 164 8
West-Nederland (LD) 1,967 1,703 264 229 198 31
Zuid-Nederland (LD) 473 456 18 125 121 5
Groningen (PV) 36 43 -7 60 72 -12
Fryslân (PV) 70 70 0 105 106 0
Drenthe (PV) 69 60 9 137 119 18
Overijssel (PV) 227 209 18 191 176 15
Flevoland (PV) 216 203 13 480 451 29
Gelderland (PV) 207 209 -2 96 97 -1
Utrecht (PV) 342 370 -28 244 264 -20
Noord-Holland (PV) 983 708 274 330 238 92
Zuid-Holland (PV) 595 575 20 155 150 5
Zeeland (PV) 48 50 -2 123 128 -5
Noord-Brabant (PV) 422 396 26 160 150 10
Limburg (PV) 51 60 -9 45 53 -8
Oost-Groningen (CR) 5 6 -1 35 41 -5
Delfzijl en omgeving (CR) 14 15 -2 304 341 -37
Overig Groningen (CR) 17 22 -5 41 53 -12
Noord-Friesland (CR) 41 43 -2 125 131 -6
Zuidwest-Friesland (CR) 10 9 2 73 60 12
Zuidoost-Friesland (CR) 18 18 0 96 95 0
Noord-Drenthe (CR) 31 26 5 158 132 26
Zuidoost-Drenthe (CR) 24 21 3 141 125 16
Zuidwest-Drenthe (CR) 14 13 1 102 95 7
Noord-Overijssel (CR) 122 110 12 315 284 31
Zuidwest-Overijssel (CR) 20 17 4 126 103 23
Twente (CR) 84 83 2 132 129 3
Veluwe (CR) 96 80 16 133 111 22
Achterhoek (CR) 35 39 -4 85 96 -10
Arnhem/Nijmegen (CR) 50 69 -19 65 90 -25
Zuidwest-Gelderland (CR) 26 21 5 101 81 20
Utrecht (CR) 342 370 -28 244 264 -20
Kop van Noord-Holland (CR) 50 43 7 129 112 18
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.