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Government Finance Statistics 2022 (October 2023)

Non-Financial Accounts

General government surplus of €8.5 billion (1.7% of GDP) in 2022

Online ISSN: 2009-616x

CSO statistical publication, 19 October 2023, 11am

Revenue

General government revenue continued to show a strong recovery. Increases in taxes and social contributions boosted receipts to €116.1 billion, a 16.9% rise on 2021.

The recovery in the labour market and increased corporate profitability were driving factors behind the €13.3 billion increase in tax revenue during 2022. Direct taxes accounted for €11.0 billion of this increase, which includes a €7.3 billion (47.8%) rise in corporation tax for 2022. The €22.6 billion corporation tax revenue for 2022 represents a threefold increase on the 2016 level and double that of 2019.

Indirect taxes, which includes VAT, grew by €2.3 billion in 2022. Social contributions, mainly Pay Related Social Insurance (PRSI), were €20.1 billion in the year, an increase of €2.8 billion.

Expenditure

Expenditure also rose in 2022, however the €1.7 billion increase in 2022 was more than offset by a stronger growth in revenue. Pay increases contributed to a rise in compensation of employees of €2.1 billion (8.0%). Inflationary pressures throughout 2022 are reflected in both the €1.6 billion (10.0%) growth in expenditure on the use of goods and services, and the €1.3 billion (14.8%) increase in gross fixed capital formation.

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 €4.0 billion, while social benefits remained at a similar level to 2021. There was a decrease in social benefits in cash of €1.1 billion. The expected fall coming from the closure of the Pandemic Unemployment Payment was offset by the additional cost of living social welfare measures made throughout 2022. Social benefits in kind, which include supports for Ukrainian refugees, saw an increase of €0.9 billion.

	Total Revenue	Total Expenditure
2017	25.8	26.1
2018	25.4	25.3
2019	24.8	24.3
2020	22.2	27.2
2021	22.9	24.4
2022	22.9	21.2

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	77,034	83,239	88,272	83,267	99,289	116,080
	Taxes and social contributions					69,514	75,339	80,607	76,953	92,971	109,094
		Taxes			D2 + D5 + D91	55,719	60,508	64,581	61,524	75,656	88,994
			Indirect taxes (taxes on production and imports)		D2	24,649	25,717	27,510	23,726	29,392	31,669
				Taxes on products	D21	21,392	22,124	23,903	20,863	25,826	27,870
				of which Value-Added Tax	D211	13,060	14,149	15,271	12,753	16,641	19,262
				Other taxes on production	D29	3,257	3,593	3,607	2,862	3,565	3,799
			Direct taxes		D5	30,621	34,273	36,540	37,293	45,683	56,710
				Taxes on income, profits and capital gains	D51	29,606	33,277	35,560	36,333	44,737	55,790
				of which Income tax		20,573	21,897	23,599	23,428	27,768	31,397
				of which Corporation tax		8,201	10,387	10,887	11,953	15,323	22,645
				Other current direct taxes	D59	1,016	996	980	960	946	920
			Capital taxes		D91	448	518	531	505	582	615
		Social contributions			D61	13,795	14,831	16,027	15,429	17,315	20,100
			Actual social contributions		D611 + D613	11,102	12,102	13,110	12,285	13,618	16,047
				PRSI receipts	D611 + D613(pt)	9,834	10,649	11,671	10,796	12,038	14,313
				Government employees' pension contributions	D613(pt)	1,268	1,453	1,439	1,489	1,580	1,734
			Employers' imputed social contributions		D612	2,693	2,729	2,917	3,144	3,697	4,053
	Sales of goods and services				P1O	4,637	4,928	4,969	3,954	4,058	4,483
		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	3,931	4,035	4,461
	Investment income				D4	1,779	1,534	1,580	1,111	480	676
		Interest (excluding FISIM)			D41	142	169	112	43	30	221
		Dividends / Other investment income			D42 + D44	1,532	1,252	1,396	998	379	384
		Rent of land and subsoil assets			D45	105	113	72	71	71	71
	Current transfer revenue				D39 + D7	660	865	655	712	1,067	1,133
		Subsidies			D39	0	0	0	0	0	0
		Other current transfers			D7	660	865	655	712	1,067	1,133
			Non-life insurance claims		D72	17	17	17	15	27	28
			Other Domestic - Current		D7N_S1	353	409	475	641	806	1,011
			From Rest of World - Current		D7N_S2	290	439	162	57	235	94
	Capital transfer revenue				D9N	444	573	461	537	713	694

Output					P1	35,769	37,936	41,161	44,859	48,548	53,191
	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	35,748	37,915	41,138	44,836	48,526	53,168
		= Non-market compensation of employees			D1_nonmarket	21,172	22,281	23,754	24,888	26,609	28,728
			= Total compensation of employees		D1	21,194	22,303	23,777	24,910	26,632	28,751
			- 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	17,895
			= Total intermediate consumption		P2	10,448	11,213	12,658	14,925	16,271	17,895
			- 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	4,127	4,420	4,726	5,023	5,645	6,545
			= Total consumption of fixed capital		P51c	4,127	4,420	4,726	5,023	5,645	6,545
			- 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 (October 2023) Table 2.1 (XLS 14KB)

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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	86,581	101,970	105,889	107,576
	Expense					76,521	80,543	83,341	98,280	102,863	103,900
		Compensation of employees			D1	21,194	22,303	23,777	24,910	26,632	28,751
			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	17,895
			Use of goods and services [Intermediate consumption]		P2	10,448	11,213	12,658	14,925	16,271	17,895
				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	4,127	4,420	4,726	5,023	5,645	6,545
				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	3,335
			Other domestic interest payable		D41_S1	2,208	1,912	1,618	1,813	1,258	1,546
			Interest payable to rest of world		D41_S2	3,698	3,395	3,003	2,015	2,034	1,789
		Subsidies			D3	1,814	1,947	1,767	6,257	7,298	3,249
			Product subsidies		D31	930	993	1,020	1,334	1,634	1,761
			Other subsidies on production		D39	884	954	746	4,923	5,664	1,488
		Social benefits			D62 + D632	28,623	29,626	30,835	37,242	37,419	37,177
			Social benefits in cash		D62	22,969	23,276	24,061	29,962	29,416	28,318
			Social benefits in kind (via market producers)		D632	5,654	6,350	6,774	7,280	8,003	8,859
		Other current transfers			D7	2,916	3,817	3,335	4,468	4,628	5,011
			Net non-life insurance premiums		D71	66	69	77	65	79	85
			Current international cooperation		D74	509	541	521	499	478	576
			Miscellaneous current transfers		D75	610	832	742	1,569	929	1,360
			VAT and GNI based EU budget contribution		D76	1,731	2,374	1,996	2,335	3,141	2,991
				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	2,471
				Miscellaneous EU own resources	D763	0	0	0	0	146	197
		Capital transfers			D9	1,493	1,911	1,622	1,626	1,678	1,937
			Investment grants		D92	1,457	1,670	1,602	1,602	1,646	1,928
			Other capital transfers		D99	37	241	20	24	32	10
	Net acquisition of non-financial assets				P5 + NP - P51c	1,374	2,258	3,240	3,690	3,026	3,676
		= Gross investment in non-financial assets			P5 + NP	5,502	6,678	7,966	8,713	8,671	10,221
			Gross fixed capital formation		P51	5,546	6,618	8,094	8,685	8,812	10,119
			Net acquisition of stocks		P52	60	60	12	29	-140	102
			Net acquisition of unproduced assets		NP	-105	0	-140	0	0	0
		- Consumption of fixed capital			P51c	-4,127	-4,420	-4,726	-5,023	-5,645	-6,545
Net expenditure on current goods and services					P3 excl. D632	31,132	33,009	36,192	40,905	44,491	48,707
	= Output				P1	35,769	37,936	41,161	44,859	48,548	53,191
	- Sales of goods and services				P11+P12+P131	-4,637	-4,928	-4,969	-3,954	-4,058	-4,483
			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	-3,931	-4,035	-4,461
Final consumption expenditure					P3	36,786	39,358	42,967	48,184	52,493	57,566
	= Net expenditure on current goods and services				P3 excl. D632	31,132	33,009	36,192	40,905	44,491	48,707
	+ Social transfers in kind via market producers				D632	5,654	6,350	6,774	7,280	8,003	8,859
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	24,741	26,451	28,943	32,364	35,178	38,660
		Social transfers in kind (via market producers)			D632	5,654	6,350	6,774	7,280	8,003	8,859
		Social transfers in kind (provided directly by government)			D631	19,087	20,101	22,168	25,084	27,175	29,801
	Collective consumption (= actual final consumption of government)				P32	12,045	12,908	14,024	15,820	17,315	18,906
Total social transfers					D62 + D63	47,710	49,727	53,003	62,327	64,594	66,978
	Social benefits in cash				D62	22,969	23,276	24,061	29,962	29,416	28,318
	Social transfers in kind (= individual consumption)				D63	24,741	26,451	28,943	32,364	35,178	38,660

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

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

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	64,126	69,301	73,269	69,928	84,363	98,004
	Taxes and social contributions					57,949	62,882	67,103	65,031	79,371	92,737
		Taxes			D2 + D5 + D91	54,340	59,072	63,122	60,791	74,539	87,443
			Indirect taxes (taxes on production and imports)		D2	23,270	24,281	26,051	22,993	28,274	30,118
				Taxes on products	D21	21,392	22,124	23,903	20,863	25,826	27,870
				of which Value-Added Tax	D211	13,060	14,149	15,271	12,753	16,641	19,262
				Other taxes on production	D29	1,878	2,157	2,148	2,130	2,448	2,248
			Direct taxes		D5	30,621	34,273	36,540	37,293	45,683	56,710
				Taxes on income, profits and capital gains	D51	29,606	33,277	35,560	36,333	44,737	55,790
				of which Income tax		20,573	21,897	23,599	23,428	27,768	31,397
				of which Corporation tax		8,201	10,387	10,887	11,953	15,323	22,645
				Other current direct taxes	D59	1,016	996	980	960	946	920
			Capital taxes		D91	448	518	531	505	582	615
		Social contributions			D61	3,610	3,810	3,981	4,240	4,832	5,295
			Actual social contributions		D611 + D613	1,169	1,345	1,357	1,406	1,493	1,639
				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	1,639
			Employers' imputed social contributions		D612	2,441	2,465	2,625	2,834	3,339	3,655
	Sales of goods and services				P1O	3,747	3,948	3,895	2,920	2,944	3,265
		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	2,897	2,921	3,242
	Investment income				D4	1,815	1,568	1,643	1,163	557	766
		Interest (excluding FISIM)			D41	178	203	176	95	107	311
			of which received from local government		D41_LG	64	59	79	71	97	113
		Dividends			D42	1,532	1,252	1,395	998	379	384
		Rent of land and subsoil assets			D45	105	113	72	71	71	71
	Current transfer revenue				D39 + D7	586	781	565	634	1,218	1,039
		Subsidies			D39	0	0	0	0	0	0
		Other current transfers			D7	586	781	565	634	1,218	1,039
			Non-life insurance claims		D72	17	17	17	15	27	28
			Grants from local government		D73	4	4	5	5	5	5
			Other Domestic - Current		D7N_S1	275	321	381	558	722	912
			From Rest of World - Current		D7N_S2	290	439	162	57	235	94
	Capital transfer revenue				D9N	28	122	62	179	273	197

Output					P1	30,012	31,675	34,457	37,840	41,241	45,273
	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	29,990	31,654	34,435	37,817	41,219	45,250
		= Non-market compensation of employees			D1_nonmarket	19,314	20,367	21,726	22,769	24,394	26,495
			= Total compensation of employees		D1	19,336	20,388	21,749	22,792	24,417	26,517
			- 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	13,497	14,832
			= Total intermediate consumption		P2	8,529	8,935	10,110	12,191	13,497	14,832
			- 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	2,146	2,352	2,599	2,857	3,327	3,923
			= Total consumption of fixed capital		P51c	2,146	2,352	2,599	2,857	3,327	3,923
			- 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 (October 2023) Table 2.4 (XLS 14KB)

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	70,077	72,726	85,209	90,426	91,282
	Expense					64,049	67,752	69,975	81,878	87,828	88,224
		Compensation of employees			D1	19,336	20,388	21,749	22,792	24,417	26,517
			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	13,497	14,832
			Use of goods and services [Intermediate consumption]		P2	8,529	8,935	10,110	12,191	13,497	14,832
				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	2,146	2,352	2,599	2,857	3,327	3,923
				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	3,324
			Other domestic interest payable		D41_S1	2,203	1,906	1,611	1,806	1,248	1,535
			Interest payable to rest of world		D41_S2	3,698	3,395	3,003	2,015	2,034	1,789
		Subsidies			D3	1,814	1,947	1,767	6,257	7,298	3,249
			Product subsidies		D31	930	993	1,020	1,334	1,634	1,761
			Other subsidies on production		D39	884	954	746	4,923	5,664	1,488
		Social benefits			D62 + D632	18,900	19,297	19,815	22,028	21,191	23,730
			Social benefits in cash		D62	13,900	13,837	14,079	16,267	14,785	16,448
			Social benefits in kind (via market producers)		D632	4,999	5,459	5,736	5,761	6,405	7,282
		Other current transfers			D7	4,848	6,071	5,853	8,586	11,319	8,686
			Net non-life insurance premiums		D71	66	69	77	65	79	85
			Current grants to local government		D73 _LG	1,969	2,315	2,546	4,164	3,833	3,658
			Current international cooperation		D74	509	541	521	499	478	576
			Miscellaneous current transfers		D75	573	772	714	1,511	856	1,288
			VAT and GNI based EU budget contribution		D76	1,731	2,374	1,996	2,335	3,141	2,991
				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	2,471
				Own resources miscellaneous	D763	0	0	0	0	146	197
		Capital transfers			D9	2,575	3,460	3,468	3,347	3,497	3,962
			Capital grants to local government		D9_LG	1,150	1,725	2,007	2,088	2,134	2,289
			Investment grants		D92	1,389	1,494	1,442	1,235	1,332	1,663
			Other capital transfers		D99	37	241	20	24	32	10

	Net acquisition of non-financial assets				P5 + NP - P51c	1,686	2,326	2,752	3,332	2,598	3,058
		= Gross investment in non-financial assets			P5 + NP	3,833	4,678	5,350	6,189	5,925	6,981
			Gross fixed capital formation		P51	3,877	4,618	5,478	6,160	6,065	6,880
			Net acquisition of stocks		P52	60	60	12	29	-140	102
			Net acquisition of unproduced assets		NP	-105	0	-140	0	0	0
		- Consumption of fixed capital			P51c	-2,146	-2,352	-2,599	-2,857	-3,327	-3,923

Net expenditure on current goods and services					P3 excl. D632	26,265	27,727	30,563	34,920	38,298	42,008
	= Output				P1	30,012	31,675	34,457	37,840	41,241	45,273
	- Sales of goods and services				P11+P12+P131	-3,747	-3,948	-3,895	-2,920	-2,944	-3,265
			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	-2,897	-2,921	-3,242

Final consumption expenditure					P3	31,264	33,187	36,299	40,681	44,703	49,290
	= Net expenditure on current goods and services				P3 excl. D632	26,265	27,727	30,563	34,920	38,298	42,008
	+ Social transfers in kind via market producers				D632	4,999	5,459	5,736	5,761	6,405	7,282
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	22,813	24,209	26,489	29,414	32,186	35,556
		Social transfers in kind (via market producers)			D632	4,999	5,459	5,736	5,761	6,405	7,282
		Social transfers in kind (provided directly by government)			D631	17,814	18,749	20,753	23,653	25,781	28,274
	Collective consumption (= actual final consumption of government)				P32	8,451	8,978	9,810	11,266	12,517	13,734

Total social transfers					D62 + D63	36,713	38,046	40,568	45,681	46,971	52,004
	Social benefits in cash				D62	13,900	13,837	14,079	16,267	14,785	16,448
	Social transfers in kind (= individual consumption)				D63	22,813	24,209	26,489	29,414	32,186	35,556

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

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

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	9,234	9,884
	Taxes and social contributions				1,730	1,808	1,834	1,126	1,562	2,043
		Taxes		D2 + D5 + D91	1,379	1,437	1,459	733	1,118	1,551
			Indirect taxes (taxes on production and imports)	D2	1,379	1,437	1,459	733	1,118	1,551
			Other taxes on production	D29	1,379	1,437	1,459	733	1,118	1,551
			Capital taxes	D91	0	0	0	0	0	0
		Social contributions		D61	351	371	375	393	445	493
			Actual social contributions	D611 + D613	98	108	83	83	87	94
			Employers' imputed social contributions	D612	252	264	292	310	358	398
	Sales of goods and services			P1O	891	980	1,074	1,034	1,114	1,219
		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	1,114	1,219
	Investment income			D4	29	25	17	19	20	21
		Interest (excluding FISIM)		D41	29	25	16	19	19	21
		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	3,917	3,757
		Subsidies		D39	0	0	0	0	0	0
		Other current transfers		D7	2,047	2,403	2,640	4,247	3,917	3,757
			Grants from central government	D73	1,969	2,315	2,546	4,164	3,833	3,658
			Other Domestic - Current	D7N_S1	78	87	94	83	84	99
	Capital transfer revenue			D9N	1,584	2,208	2,443	2,486	2,622	2,844
			Grants from central government	D9N_CG	1,150	1,725	2,007	2,088	2,134	2,289
			Other capital transfers receivable	D99	434	483	436	398	487	555

Output				P1	5,512	6,080	6,502	6,823	7,088	7,682
	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	5,512	6,080	6,502	6,823	7,088	7,682
		= Non-market compensation of employees		D1_nonmarket	1,743	1,843	1,950	2,060	2,139	2,157
			= Total compensation of employees	D1	1,743	1,843	1,950	2,060	2,139	2,157
			- 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	2,632	2,903
			= Total intermediate consumption	P2	1,787	2,169	2,424	2,597	2,632	2,903
			- 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	1,981	2,068	2,127	2,166	2,318	2,622
			= Total consumption of fixed capital	P51c	1,981	2,068	2,127	2,166	2,318	2,622
			- 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 (October 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	9,094	9,587	10,441
	Expense					6,496	7,414	7,995	8,735	9,158	9,823
		Compensation of employees			D1	1,743	1,843	1,950	2,060	2,139	2,157
			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	2,632	2,903
			Use of goods and services [Intermediate consumption]		P2	1,787	2,169	2,424	2,597	2,632	2,903
				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	1,981	2,068	2,127	2,166	2,318	2,622
				Of which: Depreciation by market establishments		0	0	0	0	0	0
		Interest (excluding FISIM)			D41	70	64	86	79	106	125
			Interest payable to central government		D41_CG	64	59	79	71	97	113
			Other domestic interest payable		D41_S1	5	5	7	8	10	11
		Subsidies			D3	0	0	0	0	0	0
		Social benefits			D62 + D632	787	998	1,176	1,363	1,523	1,618
			Social benefits in cash		D62	311	348	352	362	361	390
			Social benefits in kind (via market producers)		D632	476	650	824	1,002	1,162	1,228
		Other current transfers			D7	41	64	33	63	78	77
			Grants to central government		D73_CG	4	4	5	5	5	5
			Miscellaneous current transfers		D75	37	60	28	58	73	72
		Capital transfers			D9	87	208	197	407	363	322
			Investment grants		D92	68	176	160	367	315	264

	Net acquisition of non-financial assets				P5 + NP - P51c	-312	-67	488	359	429	618
		= Gross investment in non-financial assets			P5 + NP	1,669	2,000	2,616	2,525	2,746	3,239
			Gross fixed capital formation		P51	1,669	2,000	2,616	2,525	2,746	3,239
			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	-1,981	-2,068	-2,127	-2,166	-2,318	-2,622

Net expenditure on current goods and services					P3 excl. D632	4,621	5,100	5,428	5,789	5,974	6,463
	= Output				P1	5,512	6,080	6,502	6,823	7,088	7,682
	- Sales of goods and services				P11+P12+P131	-891	-980	-1,074	-1,034	-1,114	-1,219
			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	-1,114	-1,219

Final consumption expenditure					P3	5,098	5,750	6,252	6,791	7,136	7,691
	= Net expenditure on current goods and services				P3 excl. D632	4,621	5,100	5,428	5,789	5,974	6,463
	+ Social transfers in kind via market producers				D632	476	650	824	1,002	1,162	1,228
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	1,750	2,002	2,240	2,433	2,557	2,756
		Social transfers in kind (via market producers)			D632	476	650	824	1,002	1,162	1,228
		Social transfers in kind (provided directly by government)			D631	1,273	1,352	1,416	1,431	1,395	1,527
	Collective consumption (= actual final consumption of government)				P32	3,348	3,748	4,012	4,358	4,579	4,936

Total social transfers					D62 + D63	2,061	2,350	2,592	2,795	2,917	3,145
	Social benefits in cash				D62	311	348	352	362	361	390
	Social transfers in kind (= individual consumption)				D63	1,750	2,002	2,240	2,433	2,557	2,756

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

Table 2.9 Social Security funds transactions: Revenue, Expenditure and Balance

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Government Finance Statistics 2022 (October 2023)

Non-Financial Accounts

Non-Financial Accounts

General government surplus of €8.5 billion (1.7% of GDP) in 2022

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Table 2.3 Central Government transactions: revenue, expenditure and balance
										€million
Description				ESA2010 code	2017	2018	2019	2020	2021	2022
Central Government transactions
	Revenue			TR	64,126	69,301	73,269	69,928	84,363	98,004
		Taxes and social contributions		D2 + D5 + D91 + D61	57,949	62,882	67,103	65,031	79,371	92,737
			Taxes	D2 + D5 + D91	54,340	59,072	63,122	60,791	74,539	87,443
			Social contributions	D61	3,610	3,810	3,981	4,240	4,832	5,295
		Sales of goods and services		P1O	3,747	3,948	3,895	2,920	2,944	3,265
		Investment income		D4	1,815	1,568	1,643	1,163	557	766
		Current transfer revenue (excluding taxes)		D7	586	781	565	634	1,218	1,039
		Capital transfer revenue (excluding taxes)		D9N	28	122	62	179	273	197

	Expenditure			TE	65,736	70,077	72,726	85,209	90,426	91,282
		Expense		Expense	64,049	67,752	69,975	81,878	87,828	88,224
			Compensation of employees	D1	19,336	20,388	21,749	22,792	24,417	26,517
			Use of goods and services plus taxes payable	P2 + D5 + D29	8,529	8,935	10,110	12,191	13,497	14,832
			Depreciation (Consumption of fixed capital)	P51c	2,146	2,352	2,599	2,857	3,327	3,923
			Interest (excluding FISIM)	D41	5,900	5,301	4,614	3,820	3,282	3,324
			Subsidies	D3	1,814	1,947	1,767	6,257	7,298	3,249
			Social benefits	D62 + D632	18,900	19,297	19,815	22,028	21,191	23,730
			Other current transfers	D7	4,848	6,071	5,853	8,586	11,319	8,686
			Capital transfers	D9	2,575	3,460	3,468	3,347	3,497	3,962

	Net operating balance			NOB	76	1,550	3,294	-11,950	-3,465	9,780

		Net acquisition of non-financial assets		P5 + NP - P51c	1,686	2,326	2,752	3,332	2,598	3,058

	Central Government Surplus/Deficit			B9	-1,610	-776	542	-15,282	-6,062	6,722