Government expenditure and consumption; functions, transactions, sectors

This table contains information on expenditure and consumption broken down into functions of the general government sector. The terms and definitions used are in accordance with the framework of National Accounts. National Accounts are based on the international definitions of the European System of Accounts (ESA 2010). The Classification of the Functions of Government (COFOG 1999) is used for the classification of the functions. The second level function determines whether consumption of government is collective or individual. 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.

Status of the figures:
The figures for the period 1995-2023 are final. The figures for 2024 are provisional.

Changes as of 3 February 2026:
- D62 Social benefits: The COFOG-distribution of the student grants, recorded within COFOG-functions 9.2 (Secondary education) and 9.4 (Tertiary education), was incorrect for years 2021-2024 and has been improved.
- P52+P53 Changes in inventories including valuables: An error has been fixed in relation to the amounts attributable to COFOG-functions 2.1 (Military defence) and 7.4 (Public health services) for year 2021.
- D99 Other capital transfers: The earthquake-related costs of Energie Beheer Nederland (EBN) were incorrectly recorded in COFOG-function 4.3 (Fuel and energy) for years 2014-2020 and have been reallocated to COFOG-function 6.1 (Housing development). These capital transfers are now recorded within the same COFOG-function as for years 2021-2024.
- D99 Other capital transfers: The 167M in decommissioning costs related to the Dodewaard nuclear power plant were incorrectly recorded within COFOG-function 5.3 (Pollution abatement) and have been reallocated to COFOG-function 5.1 (Waste management) for year 2024.

Changes as of 18 November 2025:
The annual figures for 2023 are now final due to updated source data.

In the context of the revision policy of National accounts, annual figures for the time series have been revised. This has led to the following improvements for transaction D62 Social benefits:
- A correction has been made to the figures for 2022 for the Work and Care Act (WAZO) benefits related to the expanded partner leave.
- The function of the Work and Care Act (WAZO) scheme has changed from 10.1 (Sickness and disability) to 10.4 (Family and children) for years 2002-2024.
- The function of the cross-border health care covered by both the Compulsory Health Insurance Act (ZFW-vp) and the Health Care Insurance Act (Zvw) has changed from 7.2 (Outpatient services) to 7.3 (Hospital services) for years 1995-2024.
- Most of the social benefits paid out by the Supplementary Fund (Tf) are now recorded within function 10.1 (Sickness and disability), instead of function 10.5 (Unemployment) for years 1995-2024.
- The assistance to older and partially disabled unemployed via the IOAW- and IOAZ- schemes at the level of local government has changed from function 10.7 (Social exclusion n.e.c.) to 10.5 (Unemployment) for years 1995-2024.

When will new figures be published?
New figures will be published in the second half of the year. Provisional figures will become final and final figures can be revised at the same time. More information on the revision policy of National Accounts can be found under 'relevant articles' under paragraph 3.

Organization: CBS OpenData