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Government Finance Statistics 2024 (April 2025)

Non-Financial Accounts

General government surplus of €23.2 billion (4.3% of GDP) in 2024

Online ISSN: 2009-616x

CSO statistical release, 22 April 2025, 11am

Revenue

General government revenue continued its upward trend in 2024, with a €24.5 billion increase on 2023 driving this figure to a new high of €148.3 billion.

A major contributing factor to this increase was the one-off capital transfer of over €14 billion arising from a Court of Justice of the European Union ruling, however continued strong tax receipts also played a significant part, increasing by €9.2 billion on 2023 levels.

Direct taxes, at €66.3 billion, accounted for €6.6 billion of the increase in tax revenue. The €28.1 billion corporation tax revenue for 2024 remained strong, a €4.3 billion (18%) rise on 2023. Income tax has also continued to increase, rising by €2.1 billion (6%) to €35.3 billion for the year.

Indirect taxes, which includes VAT, grew by €2.3 billion (7%) in 2024. Social contributions, mainly Pay Related Social Insurance (PRSI), were €22.8 billion in the year, an increase of €1.5 billion (7%).

Expenditure

Expenditure reached a new high in 2024, up €9.2 billion (8%) on 2023 to €125.1 billion.

Three main drivers accounted for €8 billion (87%) of this increase in expenditure in 2024. Pay increases, contributed to a rise in compensation of employees of €2.6 billion (8%), while social benefits increased by €2.9 billion (7%). Gross fixed capital formation also saw an increase in 2024 of €2.5 billion (21%), which includes increased capital expenditure by Approved Housing Bodies. The increasing capital expenditure of Approved Housing Bodies is reflected in the €1.9 billion deficit for Local Government.

	Total Revenue	Total Expenditure
2018	24.9	24.8
2019	24.3	23.9
2020	21.8	26.7
2021	22.2	23.5
2022	22.3	20.6
2023	24.3	22.7
2024	27.8	23.5

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	2019	2020	2021	2022	2023	2024
Total Revenue					TR	88,298	83,349	99,655	116,007	123,791	148,284
	Taxes and social contributions					80,633	76,951	93,199	108,859	114,875	125,579
		Taxes			D2 + D5 + D91	64,606	61,541	75,710	88,838	93,594	102,802
			Indirect taxes (taxes on production and imports)		D2	27,535	23,743	29,445	31,611	33,346	35,695
				Taxes on products	D21	23,903	20,862	25,849	27,778	29,138	31,072
				of which Value-Added Tax	D211	15,271	12,753	16,642	19,175	20,377	21,879
				Other taxes on production	D29	3,631	2,881	3,596	3,833	4,208	4,623
			Direct taxes		D5	36,541	37,294	45,684	56,613	59,615	66,254
				Taxes on income, profits and capital gains	D51	35,561	36,334	44,738	55,681	58,672	65,294
				of which Income tax		23,599	23,428	27,768	31,288	33,179	35,324
				of which Corporation tax		10,887	11,953	15,323	22,645	23,838	28,110
				Other current direct taxes	D59	980	960	946	931	943	960
			Capital taxes		D91	531	505	582	615	634	854
		Social contributions			D61	16,027	15,410	17,489	20,020	21,281	22,777
			Actual social contributions		D611 + D613	13,110	12,266	13,792	15,967	17,373	18,941
				PRSI receipts	D611 + D613(pt)	11,671	10,777	12,212	14,233	15,476	16,871
				Government employees' pension contributions	D613(pt)	1,439	1,489	1,580	1,734	1,897	2,070
			Employers' imputed social contributions		D612	2,917	3,144	3,697	4,053	3,908	3,836
	Sales of goods and services				P1O	4,969	3,954	4,058	4,503	4,728	4,633
		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	23	23	23	23	23	23
		Incidental sales and fees of non-market establishments			P131	4,946	3,931	4,035	4,480	4,706	4,611
	Investment income				D4	1,581	1,111	480	670	1,837	1,998
		Interest (excluding FISIM)			D41	113	43	31	216	1,141	1,277
		Dividends / Other investment income			D42 + D44	1,396	998	379	384	626	650
		Rent of land and subsoil assets			D45	72	71	71	71	71	71
	Current transfer revenue				D39 + D7	655	753	1,140	1,232	1,435	1,098
		Subsidies			D39	0	0	0	0	0	0
		Other current transfers			D7	655	753	1,140	1,232	1,435	1,098
			Non-life insurance claims		D72	17	15	27	28	28	28
			Other Domestic - Current		D7N_S1	475	641	806	1,011	1,047	1,024
			From Rest of World - Current		D7N_S2	162	98	308	192	359	45
	Capital transfer revenue				D9N	461	579	777	744	916	14,977

Output					P1	41,047	44,679	48,553	52,798	57,936	61,440
	Market output (sales of market establishments)				P11	0	0	0	0	0	0
	Output for own final use				P12	23	23	23	23	23	23
	Non-market output				P13	41,024	44,656	48,530	52,775	57,913	61,418
		= Non-market compensation of employees			D1_nonmarket	23,810	24,930	26,689	28,811	31,387	33,996
			= Total compensation of employees		D1	23,832	24,953	26,712	28,834	31,410	34,018
			- Compensation of employees of market establishments		D1_market
			- Compensation related to production of own-use capital assets		D1_own-use	-23	-23	-23	-23	-23	-23
		+ Non-market intermediate consumption			P2_nonmarket	12,426	14,629	16,073	17,300	19,253	20,149
			= Total intermediate consumption		P2	12,426	14,629	16,073	17,300	19,253	20,149
			- 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	4,789	5,097	5,768	6,665	7,273	7,273
			= Total consumption of fixed capital		P51c	4,789	5,097	5,768	6,665	7,273	7,273
			- 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 2019 to 2024 (April 2025) 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	2019	2020	2021	2022	2023	2024
Total Expenditure					TE	86,809	101,927	105,781	107,315	115,891	125,104
	Expense					83,480	98,144	102,601	103,409	111,271	118,271
		Compensation of employees			D1	23,832	24,953	26,712	28,834	31,410	34,018
			Of which: Related to production of own-use capital assets			23	23	23	23	23	23
		Use of goods and services plus taxes payable			P2 + D5 + D29	12,426	14,629	16,073	17,300	19,253	20,149
			Use of goods and services [Intermediate consumption]		P2	12,426	14,629	16,073	17,300	19,253	20,149
				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	4,789	5,097	5,768	6,665	7,273	7,273
				Of which: Depreciation by market establishments		0	0	0	0	0	0
		Interest (excluding FISIM)			D41	4,618	3,825	3,290	3,323	3,444	3,215
			Other domestic interest payable		D41_S1	1,615	1,811	1,256	1,533	1,487	1,208
			Interest payable to rest of world		D41_S2	3,003	2,015	2,034	1,789	1,957	2,007
		Subsidies			D3	2,024	6,511	7,377	3,442	2,581	2,694
			Product subsidies		D31	1,045	1,289	1,454	1,674	1,808	1,825
			Other subsidies on production		D39	979	5,221	5,923	1,769	773	870
		Social benefits			D62 + D632	30,835	37,242	37,319	37,077	39,672	42,569
			Social benefits in cash		D62	24,061	29,962	29,316	28,250	29,443	31,950
			Social benefits in kind (via market producers)		D632	6,774	7,280	8,003	8,827	10,229	10,619
		Other current transfers			D7	3,335	4,376	4,578	4,921	5,323	5,393
			Net non-life insurance premiums		D71	77	65	79	85	85	85
			Current international cooperation		D74	521	499	478	576	417	536
			Miscellaneous current transfers		D75	742	1,477	874	1,270	1,545	1,810
			VAT and GNI based EU budget contribution		D76	1,996	2,335	3,147	2,991	3,276	2,963
				VAT-based EU own resources	D761	278	275	284	323	342	499
				GNI-based EU own resources	D762	1,718	2,059	2,717	2,471	2,746	2,246
				Miscellaneous EU own resources	D763	0	0	146	197	189	217
		Capital transfers			D9	1,622	1,510	1,484	1,848	2,314	2,959
			Investment grants		D92	1,602	1,478	1,444	1,800	2,151	2,888
			Other capital transfers		D99	20	33	40	49	163	71
	Net acquisition of non-financial assets				P5 + NP - P51c	3,329	3,783	3,181	3,906	4,620	6,834
		= Gross investment in non-financial assets			P5 + NP	8,118	8,880	8,949	10,571	11,893	14,106
			Gross fixed capital formation		P51	8,245	8,852	9,089	10,649	11,661	14,138
			Net acquisition of stocks		P52	12	29	-140	-78	232	-31
			Net acquisition of unproduced assets		NP	-140	0	0	0	0	0
		- Consumption of fixed capital			P51c	-4,789	-5,097	-5,768	-6,665	-7,273	-7,273
Net expenditure on current goods and services					P3 excl. D632	36,078	40,725	44,495	48,295	53,208	56,807
	= Output				P1	41,047	44,679	48,553	52,798	57,936	61,440
	- Sales of goods and services				P11+P12+P131	-4,969	-3,954	-4,058	-4,503	-4,728	-4,633
			Market output (sales of market establishments)		P11	0	0	0	0	0	0
			Output for own final use		P12	-23	-23	-23	-23	-23	-23
			Incidental sales and fees of non-market establishments		P131	-4,946	-3,931	-4,035	-4,480	-4,706	-4,611
Final consumption expenditure					P3	42,853	48,005	52,498	57,122	63,437	67,426
	= Net expenditure on current goods and services				P3 excl. D632	36,078	40,725	44,495	48,295	53,208	56,807
	+ Social transfers in kind via market producers				D632	6,774	7,280	8,003	8,827	10,229	10,619
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	28,866	32,271	35,180	38,399	43,069	45,524
		Social transfers in kind (via market producers)			D632	6,774	7,280	8,003	8,827	10,229	10,619
		Social transfers in kind (provided directly by government)			D631	22,092	24,991	27,178	29,572	32,840	34,905
	Collective consumption (= actual final consumption of government)				P32	13,987	15,734	17,318	18,724	20,367	21,902
Total social transfers					D62 + D63	52,927	62,233	64,497	66,649	72,512	77,474
	Social benefits in cash				D62	24,061	29,962	29,316	28,250	29,443	31,950
	Social transfers in kind (= individual consumption)				D63	28,866	32,271	35,180	38,399	43,069	45,524

Open in Excel: Government Finance Statistics Annual Results 2019 to 2024 (April 2025) Table 2.2 (XLS 14KB)

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Table 2.3 Central Government Transactions; Revenue, Expenditure 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	2019	2020	2021	2022	2023	2024
Total Revenue					TR	73,294	70,029	84,554	98,008	104,376	127,152
	Taxes and social contributions					67,129	65,049	79,425	92,582	97,271	106,405
		Taxes			D2 + D5 + D91	63,147	60,809	74,593	87,287	91,932	100,959
			Indirect taxes (taxes on production and imports)		D2	26,076	23,010	28,327	30,060	31,683	33,851
				Taxes on products	D21	23,903	20,862	25,849	27,778	29,138	31,072
				of which Value-Added Tax	D211	15,271	12,753	16,642	19,175	20,377	21,879
				Other taxes on production	D29	2,172	2,148	2,479	2,282	2,545	2,779
			Direct taxes		D5	36,541	37,294	45,684	56,613	59,615	66,254
				Taxes on income, profits and capital gains	D51	35,561	36,334	44,738	55,681	58,672	65,294
				of which Income tax		23,599	23,428	27,768	31,288	33,179	35,324
				of which Corporation tax		10,887	11,953	15,323	22,645	23,838	28,110
				Other current direct taxes	D59	980	960	946	931	943	960
			Capital taxes		D91	531	505	582	615	634	854
		Social contributions			D61	3,981	4,240	4,832	5,295	5,339	5,446
			Actual social contributions		D611 + D613	1,357	1,406	1,493	1,639	1,784	1,945
				PRSI receipts	D611 + D613(pt)	0	0	0	0	0	0
				Government employees' pension contributions	D613(pt)	1,357	1,406	1,493	1,639	1,784	1,945
			Employers' imputed social contributions		D612	2,625	2,834	3,339	3,655	3,556	3,501
	Sales of goods and services				P1O	3,895	2,920	2,944	3,281	3,392	3,298
		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	23	23	23	23	23	23
		Incidental sales and fees of non-market establishments			P131	3,872	2,897	2,921	3,258	3,370	3,275
	Investment income				D4	1,643	1,163	557	760	1,905	1,946
		Interest (excluding FISIM)			D41	176	95	108	305	1,209	1,226
			of which received from local government		D41_LG	79	71	97	113	149	149
		Dividends			D42	1,395	998	379	384	625	649
		Rent of land and subsoil assets			D45	72	71	71	71	71	71
	Current transfer revenue				D39 + D7	565	675	1,291	1,138	1,338	999
		Subsidies			D39	0	0	0	0	0	0
		Other current transfers			D7	565	675	1,291	1,138	1,338	999
			Non-life insurance claims		D72	17	15	27	28	28	28
			Grants from local government		D73	5	5	5	5	5	5
			Other Domestic - Current		D7N_S1	381	558	722	912	945	920
			From Rest of World - Current		D7N_S2	162	98	308	192	359	45
	Capital transfer revenue				D9N	62	222	337	247	470	14,504

Output					P1	34,305	37,627	41,188	44,822	49,139	52,250
	Market output (sales of market establishments)				P11	0	0	0	0	0	0
	Output for own final use				P12	23	23	23	23	23	23
	Non-market output				P13	34,282	37,604	41,165	44,800	49,116	52,228
		= Non-market compensation of employees			D1_nonmarket	21,766	22,796	24,455	26,552	28,862	31,331
			= Total compensation of employees		D1	21,788	22,818	24,478	26,575	28,884	31,354
			- 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	-23	-23	-23	-23	-23	-23
		+ Non-market intermediate consumption			P2_nonmarket	9,877	11,894	13,299	14,227	15,715	16,357
			= Total intermediate consumption		P2	9,877	11,894	13,299	14,227	15,715	16,357
			- 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	2,639	2,914	3,411	4,020	4,539	4,539
			= Total consumption of fixed capital		P51c	2,639	2,914	3,411	4,020	4,539	4,539
			- 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 2019 to 2024 (April 2025) 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	2019	2020	2021	2022	2023	2024
Total Expenditure					TE	72,939	85,147	90,328	91,021	98,819	105,708
	Expense					70,076	81,705	87,537	87,881	95,635	100,719
		Compensation of employees			D1	21,788	22,818	24,478	26,575	28,884	31,354
			Of which: Related to production of own-use capital assets			23	23	23	23	23	23
		Use of goods and services plus taxes payable			P2 + D5 + D29	9,877	11,894	13,299	14,227	15,715	16,357
			Use of goods and services [Intermediate consumption]		P2	9,877	11,894	13,299	14,227	15,715	16,357
				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	2,639	2,914	3,411	4,020	4,539	4,539
				Of which: Depreciation by market establishments		0	0	0	0	0	0
		Interest (excluding FISIM)			D41	4,611	3,818	3,280	3,311	3,433	3,204
			Other domestic interest payable		D41_S1	1,608	1,803	1,246	1,522	1,476	1,197
			Interest payable to rest of world		D41_S2	3,003	2,015	2,034	1,789	1,957	2,007
		Subsidies			D3	2,024	6,511	7,377	3,442	2,581	2,694
			Product subsidies		D31	1,045	1,289	1,454	1,674	1,808	1,825
			Other subsidies on production		D39	979	5,221	5,923	1,769	773	870
		Social benefits			D62 + D632	19,816	22,009	21,091	23,677	25,863	27,457
			Social benefits in cash		D62	14,080	16,247	14,685	16,633	17,501	18,786
			Social benefits in kind (via market producers)		D632	5,736	5,761	6,405	7,044	8,362	8,672
		Other current transfers			D7	5,853	8,510	11,289	8,746	9,727	9,299
			Net non-life insurance premiums		D71	77	65	79	85	85	85
			Current grants to local government		D73 _LG	2,546	4,180	3,852	3,809	4,362	3,865
			Current international cooperation		D74	521	499	478	576	417	536
			Miscellaneous current transfers		D75	714	1,420	801	1,198	1,500	1,765
			VAT and GNI based EU budget contribution		D76	1,996	2,335	3,147	2,991	3,276	2,963
				VAT-based EU own resources	D761	278	275	284	323	342	499
				GNI-based EU own resources	D762	1,718	2,059	2,717	2,471	2,746	2,246
				Own resources miscellaneous	D763	0	0	146	197	189	217
		Capital transfers			D9	3,468	3,231	3,313	3,882	4,892	5,813
			Capital grants to local government		D9_LG	2,007	2,088	2,144	2,298	2,819	3,095
			Investment grants		D92	1,442	1,111	1,130	1,535	1,910	2,647
			Other capital transfers		D99	20	33	40	49	163	71

	Net acquisition of non-financial assets				P5 + NP - P51c	2,862	3,442	2,791	3,140	3,184	4,990
		= Gross investment in non-financial assets			P5 + NP	5,502	6,356	6,202	7,160	7,723	9,529
			Gross fixed capital formation		P51	5,629	6,327	6,343	7,237	7,491	9,560
			Net acquisition of stocks		P52	12	29	-140	-78	232	-31
			Net acquisition of unproduced assets		NP	-140	0	0	0	0	0
		- Consumption of fixed capital			P51c	-2,639	-2,914	-3,411	-4,020	-4,539	-4,539

Net expenditure on current goods and services					P3 excl. D632	30,410	34,707	38,244	41,541	45,746	48,953
	= Output				P1	34,305	37,627	41,188	44,822	49,139	52,250
	- Sales of goods and services				P11+P12+P131	-3,895	-2,920	-2,944	-3,281	-3,392	-3,298
			Market output (sales of market establishments)		P11	0	0	0	0	0	0
			Output for own final use		P12	-23	-23	-23	-23	-23	-23
			Incidental sales and fees of non-market establishments		P131	-3,872	-2,897	-2,921	-3,258	-3,370	-3,275

Final consumption expenditure					P3	36,146	40,468	44,649	48,586	54,108	57,624
	= Net expenditure on current goods and services				P3 excl. D632	30,410	34,707	38,244	41,541	45,746	48,953
	+ Social transfers in kind via market producers				D632	5,736	5,761	6,405	7,044	8,362	8,672
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	26,398	29,309	32,167	35,068	39,453	41,739
		Social transfers in kind (via market producers)			D632	5,736	5,761	6,405	7,044	8,362	8,672
		Social transfers in kind (provided directly by government)			D631	20,662	23,548	25,762	28,023	31,091	33,067
	Collective consumption (= actual final consumption of government)				P32	9,748	11,159	12,482	13,518	14,655	15,886

Total social transfers					D62 + D63	40,478	45,556	46,853	51,701	56,955	60,524
	Social benefits in cash				D62	14,080	16,247	14,685	16,633	17,501	18,786
	Social transfers in kind (= individual consumption)				D63	26,398	29,309	32,167	35,068	39,453	41,739

Open in Excel: Government Finance Statistics Annual Results 2019 to 2024 (April 2025) Table 2.5 (XLS 13KB)

Table 2.6 Local Government Transactions; Revenue, Expenditure 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	2019	2020	2021	2022	2023	2024
Total Revenue				TR	8,008	8,926	9,263	10,045	11,286	11,281
	Taxes and social contributions				1,834	1,126	1,562	2,043	2,128	2,303
		Taxes		D2 + D5 + D91	1,459	733	1,118	1,551	1,663	1,843
			Indirect taxes (taxes on production and imports)	D2	1,459	733	1,118	1,551	1,663	1,843
			Other taxes on production	D29	1,459	733	1,118	1,551	1,663	1,843
			Capital taxes	D91	0	0	0	0	0	0
		Social contributions		D61	375	393	445	493	465	459
			Actual social contributions	D611 + D613	83	83	87	94	113	125
			Employers' imputed social contributions	D612	292	310	358	398	352	334
	Sales of goods and services			P1O	1,074	1,034	1,114	1,222	1,336	1,336
		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	1,074	1,034	1,114	1,222	1,336	1,336
	Investment income			D4	17	19	20	21	21	21
		Interest (excluding FISIM)		D41	16	19	19	21	21	21
		of which received from Central Government		D41_CG	0	0	0	0	0	0
		Dividends		D42	1	0	0	0	1	1
	Current transfer revenue			D39 + D7	2,640	4,263	3,936	3,908	4,464	3,968
		Subsidies		D39	0	0	0	0	0	0
		Other current transfers		D7	2,640	4,263	3,936	3,908	4,464	3,968
			Grants from central government	D73	2,546	4,180	3,852	3,809	4,362	3,865
			Other Domestic - Current	D7N_S1	94	83	84	99	102	104
	Capital transfer revenue			D9N	2,443	2,486	2,632	2,851	3,338	3,653
			Grants from central government	D9N_CG	2,007	2,088	2,144	2,298	2,819	3,095
			Other capital transfers receivable	D99	436	398	487	553	519	558

Output				P1	6,540	6,856	7,146	7,743	8,553	8,946
	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	6,540	6,856	7,146	7,743	8,553	8,946
		= Non-market compensation of employees		D1_nonmarket	1,966	2,076	2,158	2,178	2,434	2,572
			= Total compensation of employees	D1	1,966	2,076	2,158	2,178	2,434	2,572
			- 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	2,424	2,597	2,632	2,920	3,386	3,640
			= Total intermediate consumption	P2	2,424	2,597	2,632	2,920	3,386	3,640
			- 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	2,150	2,183	2,357	2,645	2,734	2,734
			= Total consumption of fixed capital	P51c	2,150	2,183	2,357	2,645	2,734	2,734
			- 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 2019 to 2024 (April 2025) 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	2019	2020	2021	2022	2023	2024
Total Expenditure					TE	8,500	9,110	9,605	10,650	12,235	13,148
	Expense					8,033	8,768	9,215	9,883	10,798	11,304
		Compensation of employees			D1	1,966	2,076	2,158	2,178	2,434	2,572
			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	2,424	2,597	2,632	2,920	3,386	3,640
			Use of goods and services [Intermediate consumption]		P2	2,424	2,597	2,632	2,920	3,386	3,640
				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	2,150	2,183	2,357	2,645	2,734	2,734
				Of which: Depreciation by market establishments		0	0	0	0	0	0
		Interest (excluding FISIM)			D41	86	79	106	125	160	160
			Interest payable to central government		D41_CG	79	71	97	113	149	149
			Other domestic interest payable		D41_S1	7	8	10	11	11	11
		Subsidies			D3	0	0	0	0	0	0
		Social benefits			D62 + D632	1,176	1,363	1,523	1,618	1,721	1,822
			Social benefits in cash		D62	352	362	361	390	417	438
			Social benefits in kind (via market producers)		D632	824	1,002	1,162	1,228	1,304	1,384
		Other current transfers			D7	33	63	78	77	50	50
			Grants to central government		D73_CG	5	5	5	5	5	5
			Miscellaneous current transfers		D75	28	58	73	72	45	45
		Capital transfers			D9	197	407	362	321	314	326
			Investment grants		D92	160	367	315	264	241	241

	Net acquisition of non-financial assets				P5 + NP - P51c	466	342	390	766	1,437	1,844
		= Gross investment in non-financial assets			P5 + NP	2,616	2,525	2,746	3,411	4,170	4,577
			Gross fixed capital formation		P51	2,616	2,525	2,746	3,411	4,170	4,577
			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	-2,150	-2,183	-2,357	-2,645	-2,734	-2,734

Net expenditure on current goods and services					P3 excl. D632	5,467	5,822	6,032	6,521	7,217	7,610
	= Output				P1	6,540	6,856	7,146	7,743	8,553	8,946
	- Sales of goods and services				P11+P12+P131	-1,074	-1,034	-1,114	-1,222	-1,336	-1,336
			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	-1,074	-1,034	-1,114	-1,222	-1,336	-1,336

Final consumption expenditure					P3	6,291	6,824	7,194	7,749	8,521	8,994
	= Net expenditure on current goods and services				P3 excl. D632	5,467	5,822	6,032	6,521	7,217	7,610
	+ Social transfers in kind via market producers				D632	824	1,002	1,162	1,228	1,304	1,384
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	2,254	2,445	2,577	2,776	3,053	3,222
		Social transfers in kind (via market producers)			D632	824	1,002	1,162	1,228	1,304	1,384
		Social transfers in kind (provided directly by government)			D631	1,430	1,443	1,415	1,548	1,749	1,838
	Collective consumption (= actual final consumption of government)				P32	4,037	4,379	4,617	4,973	5,468	5,771

Total social transfers					D62 + D63	2,606	2,806	2,938	3,166	3,470	3,660
	Social benefits in cash				D62	352	362	361	390	417	438
	Social transfers in kind (= individual consumption)				D63	2,254	2,445	2,577	2,776	3,053	3,222

Open in Excel: Government Finance Statistics Annual Results 2019 to 2024 (April 2025) Table 2.8 (XLS 12KB)

Table 2.9 Social Security Funds Transactions; Revenue, Expenditure and Balance

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Government Finance Statistics 2024 (April 2025)

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General government surplus of €23.2 billion (4.3% of GDP) in 2024

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