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)
Total municipal tasks Fewer than 5,000 inhabitants 102 102 0 7,996 7,996 0
5,000 to 9,999 inhabitants 245 245 0 4,217 4,217 0
10,000 to 19,999 inhabitants 3,285 3,285 0 4,062 4,062 0
20,000 to 49,999 inhabitants 24,217 24,216 0 4,113 4,113 0
50,000 to 99,999 inhabitants 19,903 19,903 0 4,587 4,587 0
100,000 to 149,999 inhabitants 9,548 9,548 0 5,750 5,750 0
150,000 to 249,999 inhabitants 14,719 14,719 0 5,588 5,588 0
250,000 inhabitants or more 19,590 19,590 0 7,705 7,705 0
Total civil administration and civil s.. Fewer than 5,000 inhabitants 53 40 13 4,110 3,098 1,012
5,000 to 9,999 inhabitants 166 89 78 2,863 1,528 1,335
10,000 to 19,999 inhabitants 2,237 966 1,271 2,766 1,195 1,571
20,000 to 49,999 inhabitants 17,070 6,920 10,150 2,900 1,175 1,724
50,000 to 99,999 inhabitants 13,796 5,042 8,754 3,179 1,162 2,018
100,000 to 149,999 inhabitants 6,822 2,675 4,148 4,108 1,610 2,497
150,000 to 249,999 inhabitants 10,033 3,367 6,665 3,809 1,278 2,531
250,000 inhabitants or more 13,121 5,086 8,036 5,161 2,000 3,161
Administration and civil affairs Fewer than 5,000 inhabitants 1 7 -6 54 543 -489
5,000 to 9,999 inhabitants 2 13 -12 29 230 -201
10,000 to 19,999 inhabitants 21 137 -116 26 170 -144
20,000 to 49,999 inhabitants 165 808 -644 28 137 -109
50,000 to 99,999 inhabitants 116 509 -393 27 117 -91
100,000 to 149,999 inhabitants 69 217 -148 41 131 -89
150,000 to 249,999 inhabitants 79 311 -232 30 118 -88
250,000 inhabitants or more 81 334 -253 32 131 -99
Overhead Fewer than 5,000 inhabitants 0 21 -20 34 1,626 -1,593
5,000 to 9,999 inhabitants 1 38 -36 24 652 -628
10,000 to 19,999 inhabitants 23 442 -418 29 546 -517
20,000 to 49,999 inhabitants 190 2,740 -2,550 32 465 -433
50,000 to 99,999 inhabitants 241 2,100 -1,860 55 484 -429
100,000 to 149,999 inhabitants 113 838 -725 68 505 -436
150,000 to 249,999 inhabitants 112 1,287 -1,174 43 489 -446
250,000 inhabitants or more 44 1,853 -1,809 17 729 -711
Taxes Fewer than 5,000 inhabitants 7 1 6 531 61 470
5,000 to 9,999 inhabitants 21 2 19 361 32 328
10,000 to 19,999 inhabitants 254 19 234 314 24 290
20,000 to 49,999 inhabitants 1,747 129 1,618 297 22 275
50,000 to 99,999 inhabitants 1,384 81 1,304 319 19 300
100,000 to 149,999 inhabitants 651 34 618 392 20 372
150,000 to 249,999 inhabitants 1,144 75 1,070 435 28 406
250,000 inhabitants or more 1,756 183 1,573 691 72 619
General payments and other payments Ge.. Fewer than 5,000 inhabitants 40 0 40 3,106 0 3,106
5,000 to 9,999 inhabitants 109 0 109 1,882 1 1,882
10,000 to 19,999 inhabitants 1,619 0 1,619 2,002 0 2,002
20,000 to 49,999 inhabitants 12,261 1 12,260 2,083 0 2,082
50,000 to 99,999 inhabitants 10,111 1 10,110 2,330 0 2,330
100,000 to 149,999 inhabitants 4,520 1 4,520 2,722 0 2,722
150,000 to 249,999 inhabitants 7,203 0 7,203 2,735 0 2,735
250,000 inhabitants or more 8,241 0 8,241 3,241 0 3,241
Other civil administration and civil s.. Fewer than 5,000 inhabitants 1 0 1 106 33 74
5,000 to 9,999 inhabitants 10 5 5 174 89 85
10,000 to 19,999 inhabitants 65 33 31 80 41 39
20,000 to 49,999 inhabitants 634 337 297 108 57 50
50,000 to 99,999 inhabitants 463 285 178 107 66 41
100,000 to 149,999 inhabitants 237 225 11 143 136 7
150,000 to 249,999 inhabitants 252 104 148 96 39 56
250,000 inhabitants or more 562 314 248 221 123 98
Deposit into/withdrawal from reserves Fewer than 5,000 inhabitants 4 5 -1 280 381 -101
5,000 to 9,999 inhabitants 22 24 -2 382 419 -37
10,000 to 19,999 inhabitants 250 208 41 308 258 51
20,000 to 49,999 inhabitants 2,053 2,082 -29 349 354 -5
50,000 to 99,999 inhabitants 1,491 1,542 -51 344 355 -12
100,000 to 149,999 inhabitants 1,231 1,203 27 741 725 16
150,000 to 249,999 inhabitants 1,266 1,331 -66 481 505 -25
250,000 inhabitants or more 2,436 2,261 175 958 889 69
Balance of the accounts 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
Total public safety Fewer than 5,000 inhabitants 0 4 -3 16 286 -270
5,000 to 9,999 inhabitants 0 8 -8 7 138 -132
10,000 to 19,999 inhabitants 6 103 -97 7 127 -120
20,000 to 49,999 inhabitants 73 720 -647 12 122 -110
50,000 to 99,999 inhabitants 46 588 -542 11 136 -125
100,000 to 149,999 inhabitants 49 264 -214 30 159 -129
150,000 to 249,999 inhabitants 69 458 -390 26 174 -148
250,000 inhabitants or more 90 689 -599 35 271 -236
Public safety Fewer than 5,000 inhabitants 0 4 -3 16 286 -270
5,000 to 9,999 inhabitants 0 8 -8 7 138 -132
10,000 to 19,999 inhabitants 6 103 -97 7 127 -120
20,000 to 49,999 inhabitants 73 720 -647 12 122 -110
50,000 to 99,999 inhabitants 46 588 -542 11 136 -125
100,000 to 149,999 inhabitants 49 264 -214 30 159 -129
150,000 to 249,999 inhabitants 69 458 -390 26 174 -148
250,000 inhabitants or more 90 689 -599 35 271 -236
Total traffic, transportation and wate.. Fewer than 5,000 inhabitants 1 7 -6 100 559 -460
5,000 to 9,999 inhabitants 2 13 -11 32 217 -185
10,000 to 19,999 inhabitants 37 168 -132 45 208 -163
20,000 to 49,999 inhabitants 131 1,155 -1,024 22 196 -174
50,000 to 99,999 inhabitants 150 1,016 -867 35 234 -200
100,000 to 149,999 inhabitants 97 486 -389 58 293 -234
150,000 to 249,999 inhabitants 195 748 -553 74 284 -210
250,000 inhabitants or more 279 1,412 -1,133 110 555 -446
Traffic and parking Fewer than 5,000 inhabitants 1 4 -3 42 277 -235
5,000 to 9,999 inhabitants 1 12 -11 15 199 -184
10,000 to 19,999 inhabitants 33 159 -126 40 196 -156
20,000 to 49,999 inhabitants 109 1,093 -984 19 186 -167
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.