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Government Finance Statistics - Annual 2017 to 2022 (April 2023 Results)

Non-Financial Accounts

General government surplus of €8.0 billion (1.6% of GDP) in 2022

Online ISSN: 2009-616x

CSO statistical publication, 20 April 2023, 11am

Revenue

General government revenue has rebounded strongly and is well in excess of the pre-pandemic level. The rise in revenue is largely due to increases in taxes and social contributions which make up 94% of total revenues.

The recovery in the labour market and increased corporate profitability were driving factors behind the €13.3 billion increase in tax revenue during 2022. Comparing 2022 with 2021, direct taxes accounted for €11.0 billion of the increase. Taxes on income, profits and capital gains were double the level seen in 2016. Indirect taxes, which includes VAT, also showed growth in 2022 of €2.2 billion. Social contributions, mainly PRSI, were €19.8 billion in the year, an increase of €2.8 billion.

Expenditure

Expenditure in 2022 increased by a more modest €1.8 billion compared with 2021. However, direct comparisons are complicated by one-off/temporary factors affecting both years. There were significant fiscal supports during 2021 in regards to COVID-19 - an estimated €12.5 billion – which were largely absent from 2022 as schemes closed (approximately €1.0 billion was spent on the Pandemic Unemployment Payment and Employment Wage Subsidy Scheme in the first half of 2022). However temporary supports related to Ukrainian refugees and cost of living supports were at play in 2022.

Accordingly, subsidies were on a downward trajectory over the course of the year, with an annual decrease of €3.9 billion, while social benefits remained at a similar level to 2021. There was a decrease in social benefits in cash of €1.0 billion. The level of decrease due to the cessation of the Pandemic Unemployment Payment was offset by the additional cost of living social welfare measures made throughout 2022. Social benefits in kind, which includes supports for Ukrainian refugees, saw an increase of €0.9 billion.

	Total Revenue	Total Expenditure
2017	25.9	26.2
2018	25.5	25.3
2019	24.7	24.3
2020	22.3	27.3
2021	23.2	24.8
2022	23	21.9

Table 2.1 General Government; detailed classification of revenue and output

Table 2.1 General Government: detailed classification of revenue and output
											€million
Description					ESA2010 code	2017	2018	2019	2020	2021	2022
Total Revenue					TR	77,035	83,239	88,272	83,279	98,916	115,506
	Taxes and social contributions					69,515	75,340	80,608	76,952	92,611	108,750
		Taxes			D2 + D5 + D91	55,720	60,509	64,582	61,523	75,620	88,913
			Indirect taxes (taxes on production and imports)		D2	24,649	25,717	27,510	23,724	29,354	31,566
				Taxes on products	D21	21,392	22,124	23,903	20,862	25,789	27,782
				of which Value-Added Tax	D211	13,060	14,149	15,271	12,753	16,604	19,189
				Other taxes on production	D29	3,257	3,593	3,607	2,862	3,565	3,784
			Direct taxes		D5	30,622	34,274	36,541	37,294	45,683	56,732
				Taxes on income, profits and capital gains	D51	29,607	33,278	35,561	36,334	44,738	55,796
				Other current direct taxes	D59	1,016	996	980	960	946	937
			Capital taxes		D91	448	518	531	505	582	615
		Social contributions			D61	13,795	14,831	16,027	15,429	16,992	19,836
			Actual social contributions		D611 + D613	11,102	12,102	13,110	12,285	13,618	16,016
				PRSI receipts	D611 + D613(pt)	9,834	10,649	11,671	10,796	12,038	14,303
				Government employees' pension contributions	D613(pt)	1,268	1,453	1,439	1,489	1,580	1,712
			Employers' imputed social contributions		D612	2,693	2,729	2,917	3,144	3,374	3,821
	Sales of goods and services				P1O	4,637	4,928	4,969	3,965	4,061	4,391
		Sales of market establishments (= market output)			P11	0	0	0	0	0	0
		Imputed sales related to production of own-use capital assets (= output for own final use)			P12	22	22	23	23	23	23
		Incidental sales and fees of non-market establishments			P131	4,616	4,906	4,946	3,942	4,039	4,368
	Investment income				D4	1,779	1,534	1,579	1,112	480	620
		Interest (excluding FISIM)			D41	142	168	111	43	30	169
		Dividends / Other investment income			D42 + D44	1,532	1,252	1,396	998	379	380
		Rent of land and subsoil assets			D45	105	113	72	71	71	71
	Current transfer revenue				D39 + D7	660	865	654	714	1,042	1,119
		Subsidies			D39	0	0	0	0	0	0
		Other current transfers			D7	660	865	654	714	1,042	1,119
			Non-life insurance claims		D72	17	17	17	17	17	16
			Other Domestic - Current		D7N_S1	353	409	475	641	806	1,010
			From Rest of World - Current		D7N_S2	290	439	162	57	220	93
	Capital transfer revenue				D9N	444	573	461	537	721	626

Output					P1	35,777	37,916	41,191	44,891	48,579	52,378
	Market output (sales of market establishments)				P11	0	0	0	0	0	0
	Output for own final use				P12	22	22	23	23	23	23
	Non-market output				P13	35,755	37,894	41,169	44,868	48,556	52,355
		= Non-market compensation of employees			D1_nonmarket	21,172	22,281	23,754	24,887	26,609	28,836
			= Total compensation of employees		D1	21,194	22,303	23,776	24,910	26,631	28,859
			- Compensation of employees of market establishments		D1_market
			- Compensation related to production of own-use capital assets		D1_own-use	-22	-22	-23	-23	-23	-23
		+ Non-market intermediate consumption			P2_nonmarket	10,448	11,213	12,658	14,925	16,271	17,843
			= Total intermediate consumption		P2	10,448	11,213	12,658	14,925	16,271	17,843
			- Intermediate consumption of market establishments		P2_market	0	0	0	0	0	0
			- Intermediate consumption related to production of own-use capital assets		P2_own-use
		+ Non-market consumption of fixed capital			P51c_nonmarket	4,135	4,399	4,757	5,055	5,676	5,676
			= Total consumption of fixed capital		P51c	4,135	4,399	4,757	5,055	5,676	5,676
			- Consumption of fixed capital by market establishments		P51c_market	0	0	0	0	0	0
			- Consumption of fixed capital related to production of own-use capital assets		P51c_own-use
		+ Other taxes on production, payable			D29_pay	0	0	0	0	0	0
		- Other subsidies on production, receivable			D39_rec	0	0	0	0	0	0

Open in Excel: Government Finance Statistics Annual Results 2017 to 2022 (April 2023) Table 2.1 (XLS 15KB)

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Table 2.2 General Government; detailed classification of expenditure and consumption

Table 2.2 General Government: detailed classification of expenditure and consumption
											€million
Description					ESA2010 code	2017	2018	2019	2020	2021	2022
Total Expenditure					TE	77,896	82,802	86,602	101,955	105,721	107,473
	Expense					76,529	80,523	83,345	98,312	102,628	103,107
		Compensation of employees			D1	21,194	22,303	23,776	24,910	26,631	28,859
			Of which: Related to production of own-use capital assets			22	22	23	23	23	23
		Use of goods and services plus taxes payable			P2 + D5 + D29	10,448	11,213	12,658	14,925	16,271	17,843
			Use of goods and services [Intermediate consumption]		P2	10,448	11,213	12,658	14,925	16,271	17,843
				Of which: Intermediate consumption of market establishments		0	0	0	0	0	0
			Taxes, payable		D5	0	0	0	0	0	0
		Depreciation (Consumption of fixed capital)			P51c	4,135	4,399	4,757	5,055	5,676	5,676
				Of which: Depreciation by market establishments		0	0	0	0	0	0
		Interest (excluding FISIM)			D41	5,906	5,306	4,621	3,828	3,292	3,276
			Other domestic interest payable		D41_S1	2,208	1,912	1,618	1,813	1,258	1,486
			Interest payable to rest of world		D41_S2	3,698	3,395	3,003	2,015	2,034	1,789
		Subsidies			D3	1,814	1,948	1,894	6,311	7,186	3,303
			Product subsidies		D31	930	993	1,149	1,389	1,569	1,576
			Other subsidies on production		D39	884	954	745	4,921	5,617	1,727
		Social benefits			D62 + D632	28,623	29,626	30,835	37,219	37,285	37,133
			Social benefits in cash		D62	22,969	23,276	24,061	29,939	29,344	28,308
			Social benefits in kind (via market producers)		D632	5,654	6,350	6,774	7,280	7,941	8,826
		Other current transfers			D7	2,916	3,817	3,275	4,475	4,731	5,163
			Net non-life insurance premiums		D71	66	69	77	52	82	70
			Current international cooperation		D74	509	541	521	499	478	576
			Miscellaneous current transfers		D75	610	832	682	1,590	1,029	1,442
			VAT and GNI based EU budget contribution		D76	1,731	2,374	1,996	2,335	3,141	3,075
				VAT-based EU own resources	D761	262	245	278	275	284	323
				GNI-based EU own resources	D762	1,470	2,129	1,718	2,059	2,712	2,555
				Miscellaneous EU own resources	D763	0	0	0	0	146	197
		Capital transfers			D9	1,493	1,911	1,528	1,589	1,556	1,855
			Investment grants		D92	1,457	1,670	1,508	1,564	1,524	1,845
			Other capital transfers		D99	37	241	20	24	32	10
	Net acquisition of non-financial assets				P5 + NP - P51c	1,367	2,279	3,257	3,643	3,093	4,366
		= Gross investment in non-financial assets			P5 + NP	5,502	6,678	8,014	8,698	8,769	10,042
			Gross fixed capital formation		P51	5,546	6,618	8,094	8,638	8,709	9,982
			Net acquisition of stocks		P52	60	60	60	60	60	60
			Net acquisition of unproduced assets		NP	-105	0	-140	0	0	0
		- Consumption of fixed capital			P51c	-4,135	-4,399	-4,757	-5,055	-5,676	-5,676
Net expenditure on current goods and services					P3 excl. D632	31,139	32,988	36,223	40,926	44,517	47,987
	= Output				P1	35,777	37,916	41,191	44,891	48,579	52,378
	- Sales of goods and services				P11+P12+P131	-4,637	-4,928	-4,969	-3,965	-4,061	-4,391
			Market output (sales of market establishments)		P11	0	0	0	0	0	0
			Output for own final use		P12	-22	-22	-23	-23	-23	-23
			Incidental sales and fees of non-market establishments		P131	-4,616	-4,906	-4,946	-3,942	-4,039	-4,368
Final consumption expenditure					P3	36,793	39,338	42,997	48,205	52,458	56,813
	= Net expenditure on current goods and services				P3 excl. D632	31,139	32,988	36,223	40,926	44,517	47,987
	+ Social transfers in kind via market producers				D632	5,654	6,350	6,774	7,280	7,941	8,826
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	24,746	26,437	28,963	32,375	35,098	38,237
		Social transfers in kind (via market producers)			D632	5,654	6,350	6,774	7,280	7,941	8,826
		Social transfers in kind (provided directly by government)			D631	19,092	20,087	22,189	25,095	27,157	29,411
	Collective consumption (= actual final consumption of government)				P32	12,047	12,901	14,034	15,830	17,360	18,576
Total social transfers					D62 + D63	47,715	49,713	53,024	62,314	64,442	66,545
	Social benefits in cash				D62	22,969	23,276	24,061	29,939	29,344	28,308
	Social transfers in kind (= individual consumption)				D63	24,746	26,437	28,963	32,375	35,098	38,237

Open in Excel: Government Finance Statistics Annual Results 2017 to 2022 (April 2023) Table 2.2 (XLS 16KB)

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Table 2.3 Central Government: Revenue, Expenditure, Financing and Deficit

Table 2.4 Central Government: Detailed Classification of Revenue and Output

Table 2.4 Central Government: detailed classification of revenue and output
											€million
Description					ESA2010 code	2017	2018	2019	2020	2021	2022
Total Revenue					TR	64,127	69,302	73,268	69,940	84,007	97,764
	Taxes and social contributions					57,951	62,883	67,104	65,031	79,039	92,570
		Taxes			D2 + D5 + D91	54,341	59,073	63,123	60,790	74,502	87,474
			Indirect taxes (taxes on production and imports)		D2	23,270	24,281	26,051	22,992	28,237	30,127
				Taxes on products	D21	21,392	22,124	23,903	20,862	25,789	27,782
				of which Value-Added Tax	D211	13,060	14,149	15,271	12,753	16,604	19,189
				Other taxes on production	D29	1,878	2,157	2,148	2,130	2,447	2,345
			Direct taxes		D5	30,622	34,274	36,541	37,294	45,683	56,732
				Taxes on income, profits and capital gains	D51	29,607	33,278	35,561	36,334	44,738	55,796
				Other current direct taxes	D59	1,016	996	980	960	946	937
			Capital taxes		D91	448	518	531	505	582	615
		Social contributions			D61	3,610	3,810	3,981	4,240	4,537	5,096
			Actual social contributions		D611 + D613	1,169	1,345	1,357	1,406	1,493	1,618
				PRSI receipts	D611 + D613(pt)	0	0	0	0	0	0
				Government employees' pension contributions	D613(pt)	1,169	1,345	1,357	1,406	1,493	1,618
			Employers' imputed social contributions		D612	2,441	2,465	2,625	2,834	3,044	3,478
	Sales of goods and services				P1O	3,747	3,948	3,895	2,931	2,944	3,259
		Sales of market establishments (= market output)			P11	0	0	0	0	0	0
		Imputed sales related to production of own-use capital assets (= output for own final use)			P12	22	22	23	23	23	23
		Incidental sales and fees of non-market establishments			P131	3,725	3,926	3,872	2,908	2,921	3,236
	Investment income				D4	1,815	1,568	1,642	1,163	557	714
		Interest (excluding FISIM)			D41	178	202	175	95	107	264
			of which received from local government		D41_LG	64	59	79	71	97	111
		Dividends			D42	1,532	1,252	1,395	998	379	380
		Rent of land and subsoil assets			D45	105	113	72	71	71	71
	Current transfer revenue				D39 + D7	586	782	565	636	1,193	1,041
		Subsidies			D39	0	0	0	0	0	0
		Other current transfers			D7	586	782	565	636	1,193	1,041
			Non-life insurance claims		D72	17	17	17	17	17	16
			Grants from local government		D73	4	4	5	5	5	5
			Other Domestic - Current		D7N_S1	275	321	381	558	722	927
			From Rest of World - Current		D7N_S2	290	439	162	57	220	93
	Capital transfer revenue				D9N	28	122	62	179	273	180

Output					P1	30,184	31,873	34,690	38,091	41,508	45,020
	Market output (sales of market establishments)				P11	0	0	0	0	0	0
	Output for own final use				P12	22	22	23	23	23	23
	Non-market output				P13	30,163	31,851	34,667	38,068	41,485	44,997
		= Non-market compensation of employees			D1_nonmarket	19,314	20,367	21,726	22,769	24,393	26,604
			= Total compensation of employees		D1	19,336	20,388	21,749	22,791	24,416	26,626
			- Compensation of employees of market establishments		D1_market	0	0	0	0	0	0
			- Compensation related to production of own-use capital assets		D1_own-use	-22	-22	-23	-23	-23	-23
		+ Non-market intermediate consumption			P2_nonmarket	8,529	8,935	10,110	12,191	13,502	14,804
			= Total intermediate consumption		P2	8,529	8,935	10,110	12,191	13,502	14,804
			- Intermediate consumption of market establishments		P2_market	0	0	0	0	0	0
			- Intermediate consumption related to production of own-use capital assets		P2_own-use	0	0	0	0	0	0
		+ Non-market consumption of fixed capital			P51c_nonmarket	2,319	2,550	2,832	3,109	3,590	3,590
			= Total consumption of fixed capital		P51c	2,319	2,550	2,832	3,109	3,590	3,590
			- Consumption of fixed capital by market establishments		P51c_market	0	0	0	0	0	0
			- Consumption of fixed capital related to production of own-use capital assets		P51c_own-use	0	0	0	0	0	0
		+ Other taxes on production, payable			D29_pay	0	0	0	0	0	0
		- Other subsidies on production, receivable			D39_rec	0	0	0	0	0	0

Open in Excel: Government Finance Statistics Annual Results 2017 to 2022 (April 2023) Table 2.4 (XLS 16KB)

Table 2.5 Central Government: Detailed Classification of Expenditure and Consumption

Table 2.5 Central Government: detailed classification of expenditure and consumption
											€million
Description					ESA2010 code	2017	2018	2019	2020	2021	2022
Total Expenditure					TE	65,736	70,078	72,748	85,225	90,307	91,306
	Expense					64,222	67,950	70,181	82,129	87,841	87,938
		Compensation of employees			D1	19,336	20,388	21,749	22,791	24,416	26,626
			Of which: Related to production of own-use capital assets			22	22	23	23	23	23
		Use of goods and services plus taxes payable			P2 + D5 + D29	8,529	8,935	10,110	12,191	13,502	14,793
			Use of goods and services [Intermediate consumption]		P2	8,529	8,935	10,110	12,191	13,502	14,793
				Of which: Intermediate consumption of market establishments		0	0	0	0	0	0
			Taxes, payable		D5	0	0	0	0	0	0
		Depreciation (Consumption of fixed capital)			P51c	2,319	2,550	2,832	3,109	3,590	3,590
				Of which: Depreciation by market establishments		0	0	0	0	0	0
		Interest (excluding FISIM)			D41	5,900	5,301	4,614	3,820	3,282	3,266
			Other domestic interest payable		D41_S1	2,203	1,906	1,611	1,806	1,248	1,476
			Interest payable to rest of world		D41_S2	3,698	3,395	3,003	2,015	2,034	1,789
		Subsidies			D3	1,814	1,948	1,894	6,311	7,186	3,303
			Product subsidies		D31	930	993	1,149	1,389	1,569	1,576
			Other subsidies on production		D39	884	954	745	4,921	5,617	1,727
		Social benefits			D62 + D632	18,900	19,297	19,815	22,004	21,057	23,782
			Social benefits in cash		D62	13,900	13,837	14,079	16,243	14,713	16,467
			Social benefits in kind (via market producers)		D632	4,999	5,459	5,736	5,761	6,344	7,315
		Other current transfers			D7	4,848	6,071	5,793	8,594	11,433	8,808
			Net non-life insurance premiums		D71	66	69	77	52	82	70
			Current grants to local government		D73 _LG	1,969	2,315	2,546	4,164	3,844	3,630
			Current international cooperation		D74	509	541	521	499	478	576
			Miscellaneous current transfers		D75	573	772	654	1,532	956	1,368
			VAT and GNI based EU budget contribution		D76	1,731	2,374	1,996	2,335	3,141	3,075
				VAT-based EU own resources	D761	262	245	278	275	284	323
				GNI-based EU own resources	D762	1,470	2,129	1,718	2,059	2,712	2,555
				Own resources miscellaneous	D763	0	0	0	0	146	197
		Capital transfers			D9	2,575	3,460	3,374	3,309	3,375	3,770
			Capital grants to local government		D9_LG	1,150	1,725	2,007	2,088	2,134	2,180
			Investment grants		D92	1,389	1,494	1,348	1,197	1,210	1,581
			Other capital transfers		D99	37	241	20	24	32	10

	Net acquisition of non-financial assets				P5 + NP - P51c	1,513	2,128	2,566	3,095	2,466	3,368
		= Gross investment in non-financial assets			P5 + NP	3,833	4,678	5,398	6,204	6,056	6,958
			Gross fixed capital formation		P51	3,877	4,618	5,478	6,144	5,996	6,898
			Net acquisition of stocks		P52	60	60	60	60	60	60
			Net acquisition of unproduced assets		NP	-105	0	-140	0	0	0
		- Consumption of fixed capital			P51c	-2,319	-2,550	-2,832	-3,109	-3,590	-3,590

Net expenditure on current goods and services					P3 excl. D632	26,438	27,925	30,795	35,160	38,564	41,761
	= Output				P1	30,184	31,873	34,690	38,091	41,508	45,020
	- Sales of goods and services				P11+P12+P131	-3,747	-3,948	-3,895	-2,931	-2,944	-3,259
			Market output (sales of market establishments)		P11	0	0	0	0	0	0
			Output for own final use		P12	-22	-22	-23	-23	-23	-23
			Incidental sales and fees of non-market establishments		P131	-3,725	-3,926	-3,872	-2,908	-2,921	-3,236

Final consumption expenditure					P3	31,437	33,384	36,531	40,921	44,908	49,076
	= Net expenditure on current goods and services				P3 excl. D632	26,438	27,925	30,795	35,160	38,564	41,761
	+ Social transfers in kind via market producers				D632	4,999	5,459	5,736	5,761	6,344	7,315
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	22,875	24,271	26,582	29,504	32,192	35,322
		Social transfers in kind (via market producers)			D632	4,999	5,459	5,736	5,761	6,344	7,315
		Social transfers in kind (provided directly by government)			D631	17,875	18,811	20,846	23,743	25,848	28,007
	Collective consumption (= actual final consumption of government)				P32	8,562	9,114	9,950	11,417	12,716	13,754

Total social transfers					D62 + D63	36,775	38,108	40,661	45,747	46,905	51,789
	Social benefits in cash				D62	13,900	13,837	14,079	16,243	14,713	16,467
	Social transfers in kind (= individual consumption)				D63	22,875	24,271	26,582	29,504	32,192	35,322

Open in Excel: Government Finance Statistics Annual Results 2017 to 2022 (April 2023) Table 2.5 (XLS 13KB)

Table 2.6 Local Government Transactions: Revenue, Expenditure, Financing and Deficit

Table 2.7 Local Government: Detailed Classification of Revenue and Output

Table 2.7 Local Government: detailed classification of revenue and output
										€million
Description				ESA2010 code	2017	2018	2019	2020	2021	2022
Total Revenue				TR	6,280	7,423	8,007	8,911	9,220	9,403
	Taxes and social contributions				1,730	1,808	1,834	1,126	1,534	1,876
		Taxes		D2 + D5 + D91	1,379	1,437	1,459	733	1,118	1,439
			Indirect taxes (taxes on production and imports)	D2	1,379	1,437	1,459	733	1,118	1,439
			Other taxes on production	D29	1,379	1,437	1,459	733	1,118	1,439
			Capital taxes	D91	0	0	0	0	0	0
		Social contributions		D61	351	371	375	393	416	437
			Actual social contributions	D611 + D613	98	108	83	83	87	94
			Employers' imputed social contributions	D612	252	264	292	310	330	343
	Sales of goods and services			P1O	891	980	1,074	1,034	1,118	1,132
		Sales of market establishments (= market output)		P11	0	0	0	0	0	0
		Imputed sales related to production of own-use capital assets (= output for own final use)		P12	0	0	0	0	0	0
		Incidental sales and fees of non-market establishments		P131	891	980	1,074	1,034	1,118	1,132
	Investment income			D4	29	25	17	19	20	15
		Interest (excluding FISIM)		D41	29	25	16	19	19	15
		of which received from Central Government		D41_CG	0	0	0	0	0	0
		Dividends		D42	0	0	1	0	0	0
	Current transfer revenue			D39 + D7	2,047	2,403	2,640	4,247	3,928	3,713
		Subsidies		D39	0	0	0	0	0	0
		Other current transfers		D7	2,047	2,403	2,640	4,247	3,928	3,713
			Grants from central government	D73	1,969	2,315	2,546	4,164	3,844	3,630
			Other Domestic - Current	D7N_S1	78	87	94	83	84	83
	Capital transfer revenue			D9N	1,584	2,208	2,443	2,486	2,621	2,667
			Grants from central government	D9N_CG	1,150	1,725	2,007	2,088	2,134	2,180
			Other capital transfers receivable	D99	434	483	436	398	487	487

Output				P1	5,346	5,862	6,299	6,604	6,852	7,133
	Market output (sales of market establishments)			P11	0	0	0	0	0	0
	Output for own final use			P12	0	0	0	0	0	0
	Non-market output			P13	5,346	5,862	6,299	6,604	6,852	7,133
		= Non-market compensation of employees		D1_nonmarket	1,743	1,843	1,950	2,060	2,139	2,156
			= Total compensation of employees	D1	1,743	1,843	1,950	2,060	2,139	2,156
			- Compensation of employees of market establishments	D1_market	0	0	0	0	0	0
			- Compensation related to production of own-use capital assets	D1_own-use	0	0	0	0	0	0
		+ Non-market intermediate consumption		P2_nonmarket	1,787	2,169	2,424	2,597	2,627	2,890
			= Total intermediate consumption	P2	1,787	2,169	2,424	2,597	2,627	2,890
			- Intermediate consumption of market establishments	P2_market	0	0	0	0	0	0
			- Intermediate consumption related to production of own-use capital assets	P2_own-use	0	0	0	0	0	0
		+ Non-market consumption of fixed capital		P51c_nonmarket	1,815	1,849	1,925	1,947	2,086	2,086
			= Total consumption of fixed capital	P51c	1,815	1,849	1,925	1,947	2,086	2,086
			- Consumption of fixed capital by market establishments	P51c_market	0	0	0	0	0	0
			- Consumption of fixed capital related to production of own-use capital assets	P51c_own-use	0	0	0	0	0	0
		+ Other taxes on production, payable		D29_pay	0	0	0	0	0	0
		- Other subsidies on production, receivable		D39_rec	0	0	0	0	0	0

Open in Excel: Government Finance Statistics Annual Results 2017 to 2022 (April 2023) Table 2.7 (XLS 15KB)

Table 2.8 Local Government: Detailed Classification of Expenditure and Consumption

Table 2.8 Local Government: detailed classification of expenditure and consumption
											€million
Description					ESA2010 code	2017	2018	2019	2020	2021	2022
Total Expenditure					TE	6,184	7,347	8,483	9,063	9,541	10,157
	Expense					6,330	7,196	7,793	8,516	8,914	9,159
		Compensation of employees			D1	1,743	1,843	1,950	2,060	2,139	2,156
			Of which: Related to production of own-use capital assets			0	0	0	0	0	0
		Use of goods and services plus taxes payable			P2 + D5 + D29	1,787	2,169	2,424	2,597	2,627	2,890
			Use of goods and services [Intermediate consumption]		P2	1,787	2,169	2,424	2,597	2,627	2,890
				Of which: Intermediate consumption of market establishments		0	0	0	0	0	0
			Taxes, payable		D5 + D29	0	0	0	0	0	0
		Depreciation (Consumption of fixed capital)			P51c	1,815	1,849	1,925	1,947	2,086	2,086
				Of which: Depreciation by market establishments		0	0	0	0	0	0
		Interest (excluding FISIM)			D41	70	64	86	79	106	121
			Interest payable to central government		D41_CG	64	59	79	71	97	111
			Other domestic interest payable		D41_S1	5	5	7	8	10	10
		Subsidies			D3	0	0	0	0	0	0
		Social benefits			D62 + D632	787	998	1,176	1,363	1,523	1,523
			Social benefits in cash		D62	311	348	352	362	361	361
			Social benefits in kind (via market producers)		D632	476	650	824	1,002	1,162	1,162
		Other current transfers			D7	41	64	33	63	78	78
			Grants to central government		D73_CG	4	4	5	5	5	5
			Miscellaneous current transfers		D75	37	60	28	58	73	73
		Capital transfers			D9	87	208	197	407	355	304
			Investment grants		D92	68	176	160	367	315	264

	Net acquisition of non-financial assets				P5 + NP - P51c	-146	151	691	547	627	998
		= Gross investment in non-financial assets			P5 + NP	1,669	2,000	2,616	2,494	2,713	3,084
			Gross fixed capital formation		P51	1,669	2,000	2,616	2,494	2,713	3,084
			Net acquisition of stocks		P52	0	0	0	0	0	0
			Net acquisition of unproduced assets		NP	0	0	0	0	0	0
		- Consumption of fixed capital			P51c	-1,815	-1,849	-1,925	-1,947	-2,086	-2,086

Net expenditure on current goods and services					P3 excl. D632	4,455	4,882	5,226	5,570	5,734	6,001
	= Output				P1	5,346	5,862	6,299	6,604	6,852	7,133
	- Sales of goods and services				P11+P12+P131	-891	-980	-1,074	-1,034	-1,118	-1,132
			Market output (sales of market establishments)		P11	0	0	0	0	0	0
			Output for own final use		P12	0	0	0	0	0	0
			Incidental sales and fees of non-market establishments		P131	-891	-980	-1,074	-1,034	-1,118	-1,132

Final consumption expenditure					P3	4,932	5,532	6,050	6,572	6,896	7,163
	= Net expenditure on current goods and services				P3 excl. D632	4,455	4,882	5,226	5,570	5,734	6,001
	+ Social transfers in kind via market producers				D632	476	650	824	1,002	1,162	1,162
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	1,693	1,926	2,168	2,355	2,471	2,566
		Social transfers in kind (via market producers)			D632	476	650	824	1,002	1,162	1,162
		Social transfers in kind (provided directly by government)			D631	1,217	1,276	1,343	1,353	1,309	1,404
	Collective consumption (= actual final consumption of government)				P32	3,239	3,606	3,883	4,217	4,425	4,597

Total social transfers					D62 + D63	2,004	2,274	2,520	2,716	2,831	2,927
	Social benefits in cash				D62	311	348	352	362	361	361
	Social transfers in kind (= individual consumption)				D63	1,693	1,926	2,168	2,355	2,471	2,566

Open in Excel: Government Finance Statistics Annual Results 2017 to 2022 (April 2023) Table 2.8 (XLS 12KB)

Table 2.9 Social Security funds transactions: revenue, expenditure and deficit

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Government Finance Statistics - Annual 2017 to 2022 (April 2023 Results)

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Non-Financial Accounts

General government surplus of €8.0 billion (1.6% of GDP) in 2022

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Table 2.3 Central Government transactions: revenue, expenditure and deficit
										€million
Description				ESA2010 code	2017	2018	2019	2020	2021	2022
Central Government transactions
	Revenue			TR	64,127	69,302	73,268	69,940	84,007	97,764
		Taxes and social contributions		D2 + D5 + D91 + D61	57,951	62,883	67,104	65,031	79,039	92,570
			Taxes	D2 + D5 + D91	54,341	59,073	63,123	60,790	74,502	87,474
			Social contributions	D61	3,610	3,810	3,981	4,240	4,537	5,096
		Sales of goods and services		P1O	3,747	3,948	3,895	2,931	2,944	3,259
		Investment income		D4	1,815	1,568	1,642	1,163	557	714
		Current transfer revenue (excluding taxes)		D7	586	782	565	636	1,193	1,041
		Capital transfer revenue (excluding taxes)		D9N	28	122	62	179	273	180

	Expenditure			TE	65,736	70,078	72,748	85,225	90,307	91,306
		Expense		Expense	64,222	67,950	70,181	82,129	87,841	87,938
			Compensation of employees	D1	19,336	20,388	21,749	22,791	24,416	26,626
			Use of goods and services plus taxes payable	P2 + D5 + D29	8,529	8,935	10,110	12,191	13,502	14,793
			Depreciation (Consumption of fixed capital)	P51c	2,319	2,550	2,832	3,109	3,590	3,590
			Interest (excluding FISIM)	D41	5,900	5,301	4,614	3,820	3,282	3,266
			Subsidies	D3	1,814	1,948	1,894	6,311	7,186	3,303
			Social benefits	D62 + D632	18,900	19,297	19,815	22,004	21,057	23,782
			Other current transfers	D7	4,848	6,071	5,793	8,594	11,433	8,808
			Capital transfers	D9	2,575	3,460	3,374	3,309	3,375	3,770

	Net operating balance			NOB	-96	1,353	3,087	-12,189	-3,834	9,826

		Net acquisition of non-financial assets		P5 + NP - P51c	1,513	2,128	2,566	3,095	2,466	3,368

	Central Government Surplus/Deficit			B9	-1,609	-776	521	-15,284	-6,300	6,457