Government; Taxes and social contributions

Government; Taxes and social contributions

Taxes and social contributions Periods Taxes and social contributions (million euros)
Total taxes and social contributions 2024 2nd quarter* 115,883
Total taxes 2024 2nd quarter* 76,539
Corporate income tax 2024 2nd quarter* 16,831
Personal income tax 2024 2nd quarter* -1,081
Value added tax (VAT) 2024 2nd quarter* 20,503
Wage tax 2024 2nd quarter* 23,739
Total excise duties 2024 2nd quarter* 3,243
Excise duties on beer 2024 2nd quarter* .
Excise duties on gasoline 2024 2nd quarter* .
Excise duties on intermediate alc.drinks 2024 2nd quarter* .
Excise duties on other alcoholic drinks 2024 2nd quarter* .
Excise duties on other mineral oils 2024 2nd quarter* .
Excise duties on tobacco products 2024 2nd quarter* .
Excise duties on wine 2024 2nd quarter* .
Advertising tax 2024 2nd quarter* 9
Air travel tax 2024 2nd quarter* 204
Animal wellbeing tax 2024 2nd quarter* 6
Bank levies (regular) 2024 2nd quarter* 152
Bank levies (resolution tax) 2024 2nd quarter* 0
Benefit tax 2024 2nd quarter* 0
Betting and lottery tax 2024 2nd quarter* 259
Business investment zone tax 2024 2nd quarter* 4
Chamber of Commerce contribution 2024 2nd quarter* 0
Civil aviation noise pollution tax 2024 2nd quarter* 0
Coal tax 2024 2nd quarter* 0
Commuter tax 2024 2nd quarter* 12
Deposit guarantee scheme tax 2024 2nd quarter* 63
Dividend tax 2024 2nd quarter* 2,083
Dog-license tax 2024 2nd quarter* 8
Emission permits 2024 2nd quarter* 290
Employer payroll tax 2024 2nd quarter* 76
Energy tax 2024 2nd quarter* 1,930
Groundwater and landfill tax provinces 2024 2nd quarter* 4
Groundwater tax 2024 2nd quarter* 0
Inheritance and gift tax 2024 2nd quarter* 763
Insurance premium tax 2024 2nd quarter* 857
Levies on real estate developers 2024 2nd quarter* 9
Levies on stocks of petroleum products 2024 2nd quarter* 16
Motor vehicle tax 2024 2nd quarter* 1,723
Packaging tax 2024 2nd quarter* 109
Passenger car and motorcycle registr.tax 2024 2nd quarter* 428
Public Corporate Organisations levies 2024 2nd quarter* 0
Real estate tax 2024 2nd quarter* 1,378
Real estate transfer tax 2024 2nd quarter* 904
Rental housing tax 2024 2nd quarter* 0
Resolution levy on social housing corp. 2024 2nd quarter* 0
Sewage charges 2024 2nd quarter* 498
Solidarity contribution 2024 2nd quarter* 0
Surplus manure tax 2024 2nd quarter* 1
Sustainable energy surcharge 2024 2nd quarter* -8
Tap water tax 2024 2nd quarter* 81
Tax on non-alcoholic drinks 2024 2nd quarter* 163
Tax on raising of equity capital 2024 2nd quarter* 0
Tax revenue from Caribbean Netherlands 2024 2nd quarter* 69
Tourist tax 2024 2nd quarter* 157
Waste disposal charges 2024 2nd quarter* 68
Wastewater treatment charge 2024 2nd quarter* 443
Water system charge 2024 2nd quarter* 515
Wealth tax 2024 2nd quarter* 0
Withholding tax on interest, royalties 2024 2nd quarter* 20
Other taxes 2024 2nd quarter* 10
Total social contributions 2024 2nd quarter* 39,344
Childcare Act 2024 2nd quarter* 470
Compulsory Health Insurance Fund 2024 2nd quarter* 0
Disability Benefits Fund 2024 2nd quarter* 6,881
Disability Fund 2024 2nd quarter* 0
Exceptional Medical Health Fund 2024 2nd quarter* 0
Executive Fund of the Government 2024 2nd quarter* 160
General Disability Fund 2024 2nd quarter* 0
General Family Allowance Fund 2024 2nd quarter* 0
General Old Age Pensions Fund 2024 2nd quarter* 8,061
General Surviving Relatives Fund 2024 2nd quarter* 56
General Unemployment Fund 2024 2nd quarter* 2,807
Health Care Insurance Fund 2024 2nd quarter* 14,944
Long-term Care Fund 2024 2nd quarter* 5,316
Resumption of Work Fund 2024 2nd quarter* 649
Sector Funds 2024 2nd quarter* 0
Self-Employed Persons Disability Fund 2024 2nd quarter* 0
Sickness Fund 2024 2nd quarter* 0
Source: CBS.
Explanation of symbols

Table explanation


This table contains information on the taxes and social contributions collected by the general government sector. The terms and definitions used are in accordance with the framework of the National Accounts. The National Accounts are based on the international definitions of the European System of Accounts (ESA 2010). The taxes and social contributions are not categorised according to the ESA but broken down into national schemes. The time of recording is in congruence with the accrual principle. 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, quarterly figures for the taxes from 2008 and quarterly figures for the social contributions from 1999.

Status of the figures:
The figures for the period 1995-2021 are final. The quarterly figures for 2022 are provisional. The annual figures for 2022 are final. The figures for 2023 and 2024 are provisional.

Changes as of 23 September 2024:
The figures for the second quarter of 2024 are available. The figures for 2022 have been revised due to updated information related to the Solidarity contribution.

When will new figures be published?
Initial quarterly figures are published three months after the end of the quarter. In September the figures on the first quarter are revised, in December the figures on the second quarter are revised and in March the first three quarters are revised. Yearly figures are published for the first time three months after the end of the year concerned. Yearly figures are revised two times: 6 and 18 months after the end of the year. Please note that there is a possibility that adjustments might take place at the end of March or September, in order to provide the European Commission with the most actual figures. Revised yearly figures are published in June each year. Quarterly figures are aligned to the three revised years at the end of June.
More information on the revision policy of National Accounts can be found under 'relevant articles' under paragraph 3.

Description topics

Taxes and social contributions
Taxes and social contributions received by the general government sector.

Taxes: compulsory unrequited transactions that are levied by the general government sector. Taxes can be classified into on production and imports, current taxes on income and wealth and capital taxes.

Social contributions: compulsory and voluntary contributions to social security schemes, paid by employers, employees, the self-employed and inactive persons.