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)
Balance of the accounts The Netherlands -7 2,040 -2,047 0 114 -114
Noord-Nederland (LD) -9 300 -308 -5 170 -175
Oost-Nederland (LD) -14 451 -465 -4 119 -123
West-Nederland (LD) 4 822 -819 0 96 -95
Zuid-Nederland (LD) 12 466 -454 3 123 -120
Groningen (PV) 5 117 -112 9 195 -185
Fryslân (PV) -25 65 -90 -38 97 -135
Drenthe (PV) 11 118 -107 21 234 -213
Overijssel (PV) -10 154 -163 -8 129 -137
Flevoland (PV) 0 47 -47 0 103 -103
Gelderland (PV) -4 251 -255 -2 117 -119
Utrecht (PV) -4 146 -150 -3 104 -107
Noord-Holland (PV) 1 170 -169 0 57 -57
Zuid-Holland (PV) 7 386 -380 2 101 -99
Zeeland (PV) 1 120 -119 2 305 -304
Noord-Brabant (PV) 7 294 -287 3 111 -109
Limburg (PV) 5 172 -167 4 152 -148
Oost-Groningen (CR) 5 19 -13 40 136 -96
Delfzijl en omgeving (CR) 0 8 -8 0 167 -167
Overig Groningen (CR) 0 91 -91 0 217 -217
Noord-Friesland (CR) -18 31 -49 -55 93 -148
Zuidwest-Friesland (CR) 0 13 -13 0 93 -93
Zuidoost-Friesland (CR) -7 21 -28 -36 109 -144
Noord-Drenthe (CR) 8 65 -57 38 329 -291
Zuidoost-Drenthe (CR) 0 23 -23 0 134 -134
Zuidwest-Drenthe (CR) 3 31 -27 23 223 -199
Noord-Overijssel (CR) 0 51 -51 0 131 -131
Zuidwest-Overijssel (CR) 0 31 -31 0 190 -190
Twente (CR) -10 72 -82 -15 113 -128
Veluwe (CR) -3 99 -102 -4 137 -142
Achterhoek (CR) -5 55 -59 -11 134 -145
Arnhem/Nijmegen (CR) 4 72 -68 5 94 -89
Zuidwest-Gelderland (CR) 0 26 -26 1 102 -101
Utrecht (CR) -4 146 -150 -3 104 -107
Kop van Noord-Holland (CR) 3 32 -29 8 82 -75
Alkmaar en omgeving (CR) 0 29 -29 0 113 -113
IJmond (CR) 0 18 -18 0 91 -91
Agglomeratie Haarlem (CR) 0 44 -44 0 185 -185
Zaanstreek (CR) 0 4 -4 0 22 -22
Groot-Amsterdam (CR) -4 31 -35 -2 21 -24
Het Gooi en Vechtstreek (CR) 1 12 -11 6 49 -43
Agglomeratie Leiden en Bollenstreek (CR) 0 57 -57 0 128 -128
Agglomeratie 's-Gravenhage (CR) -13 73 -86 -14 79 -93
Delft en Westland (CR) 0 34 -34 0 137 -137
Oost-Zuid-Holland (CR) 20 33 -14 56 96 -40
Groot-Rijnmond (CR) 0 146 -146 0 97 -97
Zuidoost-Zuid-Holland (CR) 0 43 -43 0 113 -113
Zeeuwsch-Vlaanderen (CR) 0 21 -21 0 199 -199
Overig Zeeland (CR) 1 99 -98 2 345 -343
West-Noord-Brabant (CR) 6 53 -47 10 82 -72
Midden-Noord-Brabant (CR) 0 49 -48 1 96 -95
Noordoost-Noord-Brabant (CR) -3 83 -87 -5 123 -128
Zuidoost-Noord-Brabant (CR) 4 109 -105 5 135 -130
Noord-Limburg (CR) 0 38 -38 0 133 -133
Midden-Limburg (CR) 0 59 -59 0 242 -242
Zuid-Limburg (CR) 5 75 -70 8 125 -117
Flevoland (CR) 0 47 -47 0 103 -103
Fewer than 5,000 inhabitants 0 6 -6 0 455 -455
5,000 to 9,999 inhabitants 1 6 -5 10 104 -94
10,000 to 19,999 inhabitants 6 126 -121 7 156 -149
20,000 to 49,999 inhabitants 20 822 -802 3 140 -136
50,000 to 99,999 inhabitants -10 523 -533 -2 121 -123
100,000 to 149,999 inhabitants 1 157 -156 1 95 -94
150,000 to 249,999 inhabitants -24 259 -283 -9 98 -108
250,000 inhabitants or more 0 140 -140 0 55 -55
Environmental protection and cemeteries The Netherlands 683 1,526 -843 38 85 -47
Noord-Nederland (LD) 63 152 -89 36 86 -51
Oost-Nederland (LD) 158 323 -164 42 85 -43
West-Nederland (LD) 346 784 -438 40 91 -51
Zuid-Nederland (LD) 116 268 -151 31 71 -40
Groningen (PV) 18 42 -24 30 70 -40
Fryslân (PV) 24 57 -33 36 86 -50
Drenthe (PV) 21 53 -32 43 106 -63
Overijssel (PV) 55 105 -50 47 89 -42
Flevoland (PV) 11 32 -21 23 71 -47
Gelderland (PV) 92 185 -93 43 86 -43
Utrecht (PV) 58 130 -73 41 93 -52
Noord-Holland (PV) 117 261 -144 39 88 -48
Zuid-Holland (PV) 153 355 -202 40 93 -53
Zeeland (PV) 18 37 -19 46 95 -49
Noord-Brabant (PV) 87 204 -117 33 77 -44
Limburg (PV) 30 64 -34 26 56 -30
Oost-Groningen (CR) 7 14 -7 49 102 -53
Delfzijl en omgeving (CR) 2 5 -3 51 121 -70
Overig Groningen (CR) 9 22 -14 21 54 -33
Noord-Friesland (CR) 14 29 -15 44 89 -45
Zuidwest-Friesland (CR) 4 13 -9 27 88 -61
Zuidoost-Friesland (CR) 5 15 -10 28 79 -51
Noord-Drenthe (CR) 7 18 -12 34 94 -60
Zuidoost-Drenthe (CR) 7 19 -11 42 108 -66
Zuidwest-Drenthe (CR) 8 17 -9 55 120 -65
Noord-Overijssel (CR) 16 37 -21 41 94 -53
Zuidwest-Overijssel (CR) 7 16 -10 41 101 -60
Twente (CR) 33 52 -19 52 82 -30
Veluwe (CR) 35 62 -27 48 85 -37
Achterhoek (CR) 15 36 -22 36 89 -53
Arnhem/Nijmegen (CR) 32 63 -30 42 82 -40
Zuidwest-Gelderland (CR) 10 25 -14 41 97 -56
Utrecht (CR) 58 130 -73 41 93 -52
Kop van Noord-Holland (CR) 12 27 -16 30 71 -41
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.