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Government Finance Statistics 2024 (October 2025)

Non-Financial Accounts

General government surplus of €22.6 billion (4% of GDP) in 2024

Online ISSN: 2009-616x

CSO statistical release, 20 October 2025, 11am

Revenue

General government revenue continued its upward trend in 2024, with a €24.8 billion increase on 2023 driving this figure to a new high of €148.6 billion.

A major contributing factor to this increase was the one-off capital transfer of over €14.2 billion arising from a Court of Justice of the European Union ruling, however continued strong tax receipts also played a significant part, increasing by €9.1 billion on 2023 levels.

Direct taxes, at €66.2 billion, accounted for €6.5 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 €2.4 billion (7.2%) in 2024. Social contributions, mainly Pay Related Social Insurance (PRSI), were €23.0 billion in the year, an increase of €1.5 billion (7%).

Expenditure

Expenditure reached a new high in 2024, up €9.4 billion (8%) on 2023 to €126.0 billion.

Three main drivers accounted for €9.2 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 €2.8 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 €2.2 billion deficit for Local Government.

	Total Revenue	Total Expenditure
2018	24.8372419868432	24.7468055152279
2019	24.2742191089043	23.8679871753633
2020	21.834550245581	26.7027303909837
2021	22.2251076694154	23.5326882662375
2022	22.2458595159966	20.6643999428225
2023	23.5894004343997	22.2251253966609
2024	26.4045635674704	22.3879624857462

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	99,667	115,838	123,780	148,603
	Taxes and social contributions					80,633	76,951	93,199	108,859	115,066	125,696
		Taxes			D2 + D5 + D91	64,606	61,541	75,710	88,838	93,594	102,729
			Indirect taxes (taxes on production and imports)		D2	27,535	23,743	29,445	31,611	33,269	35,649
				Taxes on products	D21	23,903	20,862	25,849	27,778	29,138	31,115
				of which Value-Added Tax	D211	15,271	12,753	16,642	19,175	20,377	21,920
				Other taxes on production	D29	3,631	2,881	3,596	3,833	4,131	4,533
			Direct taxes		D5	36,541	37,294	45,684	56,613	59,691	66,226
				Taxes on income, profits and capital gains	D51	35,561	36,334	44,738	55,681	58,748	65,247
				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	980
			Capital taxes		D91	531	505	582	615	634	854
		Social contributions			D61	16,027	15,410	17,489	20,020	21,473	22,967
			Actual social contributions		D611 + D613	13,110	12,266	13,792	15,967	17,373	18,947
				PRSI receipts	D611 + D613(pt)	11,671	10,777	12,212	14,233	15,476	16,877
				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	4,100	4,020
	Sales of goods and services				P1O	4,969	3,954	4,058	4,503	4,728	4,647
		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	4,625
	Investment income				D4	1,581	1,111	456	637	1,894	2,195
		Interest (excluding FISIM)			D41	113	43	7	183	1,185	1,454
		Dividends / Other investment income			D42 + D44	1,396	998	379	384	626	651
		Rent of land and subsoil assets			D45	72	71	70	70	83	91
	Current transfer revenue				D39 + D7	655	753	1,169	1,075	1,176	1,050
		Subsidies			D39	0	0	0	0	0	0
		Other current transfers			D7	655	753	1,169	1,075	1,176	1,050
			Non-life insurance claims		D72	17	15	27	28	28	28
			Other Domestic - Current		D7N_S1	475	641	806	841	852	864
			From Rest of World - Current		D7N_S2	162	98	336	206	295	158
	Capital transfer revenue				D9N	461	579	786	765	916	15,015

Output					P1	41,047	44,679	48,551	52,817	57,946	61,946
	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	48,528	52,794	57,923	61,923
		= Non-market compensation of employees			D1_nonmarket	23,810	24,930	26,689	28,811	31,387	33,976
			= Total compensation of employees		D1	23,832	24,953	26,712	28,834	31,410	33,998
			- 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	19,288	20,187
			= Total intermediate consumption		P2	12,426	14,629	16,073	17,300	19,288	20,187
			- 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	5,766	6,684	7,248	7,760
			= Total consumption of fixed capital		P51c	4,789	5,097	5,766	6,684	7,248	7,760
			- 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 (October 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	86,820	101,932	105,531	107,603	116,622	125,998
	Expense					83,492	98,149	102,604	103,439	111,536	119,177
		Compensation of employees			D1	23,832	24,953	26,712	28,834	31,410	33,998
			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	19,288	20,187
			Use of goods and services [Intermediate consumption]		P2	12,426	14,629	16,073	17,300	19,288	20,187
				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	5,766	6,684	7,248	7,760
				of which: Depreciation by market establishments		0	0	0	0	0	0
		Interest (excluding FISIM)			D41	4,618	3,826	3,290	3,323	3,444	3,363
			Other domestic interest payable		D41_S1	1,615	1,812	1,256	1,533	1,486	1,356
			Interest payable to rest of world		D41_S2	3,003	2,015	2,034	1,789	1,957	2,007
		Subsidies			D3	2,036	6,515	7,381	3,451	2,624	2,828
			Product subsidies		D31	1,056	1,294	1,458	1,682	1,822	1,959
			Other subsidies on production		D39	979	5,221	5,923	1,769	801	870
		Social benefits			D62 + D632	30,835	37,242	37,319	37,077	39,883	42,719
			Social benefits in cash		D62	24,061	29,962	29,316	28,250	29,654	32,090
			Social benefits in kind (via market producers)		D632	6,774	7,280	8,003	8,827	10,229	10,629
		Other current transfers			D7	3,335	4,376	4,580	4,923	5,326	5,478
			Net non-life insurance premiums		D71	77	65	79	85	85	85
			Current international cooperation		D74	521	499	478	576	417	628
			Miscellaneous current transfers		D75	742	1,477	876	1,272	1,548	1,803
			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	2,844
			Investment grants		D92	1,602	1,478	1,444	1,800	2,151	2,773
			Other capital transfers		D99	20	33	40	49	163	70
	Net acquisition of non-financial assets				P5 + NP - P51c	3,329	3,783	2,927	4,165	5,085	6,821
		= Gross investment in non-financial assets			P5 + NP	8,118	8,880	8,693	10,848	12,333	14,582
			Gross fixed capital formation		P51	8,245	8,852	9,040	10,926	12,101	14,613
			Net acquisition of stocks		P52	12	29	-140	-78	232	-31
			Net acquisition of unproduced assets		NP	-140	0	-206	0	0	0
		- Consumption of fixed capital			P51c	-4,789	-5,097	-5,766	-6,684	-7,248	-7,760
Net expenditure on current goods and services					P3 excl. D632	36,078	40,725	44,493	48,314	53,218	57,298
	= Output				P1	41,047	44,679	48,551	52,817	57,946	61,946
	- Sales of goods and services				P11+P12+P131	-4,969	-3,954	-4,058	-4,503	-4,728	-4,647
			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	-4,625
Final consumption expenditure					P3	42,853	48,005	52,496	57,141	63,446	67,927
	= Net expenditure on current goods and services				P3 excl. D632	36,078	40,725	44,493	48,314	53,218	57,298
	+ Social transfers in kind via market producers				D632	6,774	7,280	8,003	8,827	10,229	10,629
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	28,866	32,271	35,179	38,408	43,074	45,793
		Social transfers in kind (via market producers)			D632	6,774	7,280	8,003	8,827	10,229	10,629
		Social transfers in kind (provided directly by government)			D631	22,092	24,991	27,176	29,581	32,845	35,165
	Collective consumption (= actual final consumption of government)				P32	13,987	15,734	17,317	18,733	20,372	22,133
Total social transfers					D62 + D63	52,927	62,233	64,495	66,658	72,728	77,884
	Social benefits in cash				D62	24,061	29,962	29,316	28,250	29,654	32,090
	Social transfers in kind (= individual consumption)				D63	28,866	32,271	35,179	38,408	43,074	45,793

Open in Excel: Government Finance Statistics Annual Results 2019 to 2024 (October 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	73,275	70,008	84,539	97,815	104,366	127,649
	Taxes and social contributions					67,129	65,049	79,425	92,582	97,448	106,597
		Taxes			D2 + D5 + D91	63,147	60,809	74,593	87,287	91,931	100,977
			Indirect taxes (taxes on production and imports)		D2	26,076	23,010	28,327	30,060	31,607	33,897
				Taxes on products	D21	23,903	20,862	25,849	27,778	29,138	31,115
				of which Value-Added Tax	D211	15,271	12,753	16,642	19,175	20,377	21,920
				Other taxes on production	D29	2,172	2,148	2,479	2,282	2,469	2,782
			Direct taxes		D5	36,541	37,294	45,684	56,613	59,691	66,226
				Taxes on income, profits and capital gains	D51	35,561	36,334	44,738	55,681	58,748	65,247
				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	980
			Capital taxes		D91	531	505	582	615	634	854
		Social contributions			D61	3,981	4,240	4,832	5,295	5,517	5,620
			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	3,733	3,675
	Sales of goods and services				P1O	3,895	2,920	2,944	3,281	3,392	3,208
		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	3,186
	Investment income				D4	1,643	1,163	533	729	2,016	2,364
		Interest (excluding FISIM)			D41	176	95	84	276	1,308	1,624
			of which received from local government		D41_LG	79	71	97	113	149	199
		Dividends			D42	1,395	998	379	384	625	649
		Rent of land and subsoil assets			D45	72	71	70	70	83	91
	Current transfer revenue				D39 + D7	565	675	1,320	981	1,078	948
		Subsidies			D39	0	0	0	0	0	0
		Other current transfers			D7	565	675	1,320	981	1,078	948
			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	742	750	757
			From Rest of World - Current		D7N_S2	162	98	336	206	295	158
	Capital transfer revenue				D9N	44	201	317	242	431	14,531

Output					P1	34,305	37,627	41,188	44,843	49,149	52,558
	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	44,821	49,126	52,535
		= Non-market compensation of employees			D1_nonmarket	21,766	22,796	24,455	26,552	28,862	31,305
			= Total compensation of employees		D1	21,788	22,818	24,478	26,575	28,884	31,327
			- 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	15,750	16,394
			= Total intermediate consumption		P2	9,877	11,894	13,299	14,227	15,750	16,394
			- 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	4,041	4,514	4,837
			= Total consumption of fixed capital		P51c	2,639	2,914	3,411	4,041	4,514	4,837
			- 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 (October 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	72,824	85,007	89,878	91,124	99,356	106,556
	Expense					69,962	81,566	87,342	87,728	95,707	101,372
		Compensation of employees			D1	21,788	22,818	24,478	26,575	28,884	31,322
			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	15,750	16,391
			Use of goods and services [Intermediate consumption]		P2	9,877	11,894	13,299	14,227	15,750	16,391
				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	4,041	4,514	4,837
				of which: Depreciation by market establishments		0	0	0	0	0	0
		Interest (excluding FISIM)			D41	4,611	3,819	3,280	3,314	3,541	3,568
			Other domestic interest payable		D41_S1	1,608	1,804	1,246	1,522	1,476	1,338
			Interest payable to rest of world		D41_S2	3,003	2,015	2,034	1,789	1,957	2,007
		Subsidies			D3	2,036	6,515	7,381	3,451	2,624	2,828
			Product subsidies		D31	1,056	1,294	1,458	1,682	1,822	1,959
			Other subsidies on production		D39	979	5,221	5,923	1,769	801	870
		Social benefits			D62 + D632	19,816	22,009	21,091	23,677	26,074	27,619
			Social benefits in cash		D62	14,080	16,247	14,685	16,633	17,712	18,995
			Social benefits in kind (via market producers)		D632	5,736	5,761	6,405	7,044	8,362	8,623
		Other current transfers			D7	5,853	8,510	11,291	8,748	9,730	9,643
			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	4,122
			Current international cooperation		D74	521	499	478	576	417	628
			Miscellaneous current transfers		D75	714	1,420	803	1,200	1,503	1,759
			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	3,342	3,087	3,113	3,694	4,590	5,163
			Capital grants to local government		D9_LG	1,880	1,943	1,944	2,109	2,517	2,673
			Investment grants		D92	1,442	1,111	1,130	1,535	1,910	2,420
			Other capital transfers		D99	20	33	40	49	163	70

	Net acquisition of non-financial assets				P5 + NP - P51c	2,862	3,442	2,535	3,396	3,649	5,185
		= Gross investment in non-financial assets			P5 + NP	5,502	6,356	5,947	7,437	8,163	10,021
			Gross fixed capital formation		P51	5,629	6,327	6,293	7,515	7,931	10,053
			Net acquisition of stocks		P52	12	29	-140	-78	232	-31
			Net acquisition of unproduced assets		NP	-140	0	-206	0	0	0
		- Consumption of fixed capital			P51c	-2,639	-2,914	-3,411	-4,041	-4,514	-4,837

Net expenditure on current goods and services					P3 excl. D632	30,410	34,707	38,244	41,562	45,756	49,349
	= Output				P1	34,305	37,627	41,188	44,843	49,149	52,558
	- Sales of goods and services				P11+P12+P131	-3,895	-2,920	-2,944	-3,281	-3,392	-3,208
			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	-3,186

Final consumption expenditure					P3	36,146	40,468	44,649	48,607	54,118	57,973
	= Net expenditure on current goods and services				P3 excl. D632	30,410	34,707	38,244	41,562	45,756	49,349
	+ Social transfers in kind via market producers				D632	5,736	5,761	6,405	7,044	8,362	8,623
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	26,398	29,309	32,167	35,078	39,458	41,940
		Social transfers in kind (via market producers)			D632	5,736	5,761	6,405	7,044	8,362	8,623
		Social transfers in kind (provided directly by government)			D631	20,662	23,548	25,762	28,034	31,096	33,316
	Collective consumption (= actual final consumption of government)				P32	9,748	11,159	12,482	13,528	14,660	16,033

Total social transfers					D62 + D63	40,478	45,556	46,852	51,711	57,170	60,935
	Social benefits in cash				D62	14,080	16,247	14,685	16,633	17,712	18,995
	Social transfers in kind (= individual consumption)				D63	26,398	29,309	32,167	35,078	39,458	41,940

Open in Excel: Government Finance Statistics Annual Results 2019 to 2024 (October 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	7,881	8,782	9,063	9,857	11,005	11,104
	Taxes and social contributions				1,834	1,126	1,562	2,043	2,143	2,222
		Taxes		D2 + D5 + D91	1,459	733	1,118	1,551	1,663	1,752
			Indirect taxes (taxes on production and imports)	D2	1,459	733	1,118	1,551	1,663	1,752
			Other taxes on production	D29	1,459	733	1,118	1,551	1,663	1,752
			Capital taxes	D91	0	0	0	0	0	0
		Social contributions		D61	375	393	445	493	480	470
			Actual social contributions	D611 + D613	83	83	87	94	113	125
			Employers' imputed social contributions	D612	292	310	358	398	367	345
	Sales of goods and services			P1O	1,074	1,034	1,114	1,222	1,336	1,439
		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	1,439
	Investment income			D4	17	19	20	21	27	30
		Interest (excluding FISIM)		D41	16	19	19	21	27	28
		of which received from Central Government		D41_CG	0	0	0	0	0	0
		Dividends		D42	1	0	0	0	1	2
	Current transfer revenue			D39 + D7	2,640	4,263	3,936	3,908	4,464	4,228
		Subsidies		D39	0	0	0	0	0	0
		Other current transfers		D7	2,640	4,263	3,936	3,908	4,464	4,228
			Grants from central government	D73	2,546	4,180	3,852	3,809	4,362	4,122
			Other Domestic - Current	D7N_S1	94	83	84	99	102	107
	Capital transfer revenue			D9N	2,316	2,341	2,431	2,662	3,036	3,184
			Grants from central government	D9N_CG	1,880	1,943	1,944	2,109	2,517	2,673
			Other capital transfers receivable	D99	436	398	487	553	519	512

Output				P1	6,540	6,856	7,144	7,741	8,553	9,141
	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	7,144	7,741	8,553	9,141
		= Non-market compensation of employees		D1_nonmarket	1,966	2,076	2,158	2,178	2,434	2,577
			= Total compensation of employees	D1	1,966	2,076	2,158	2,178	2,434	2,577
			- 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	2,355	2,643	2,734	2,924
			= Total consumption of fixed capital	P51c	2,150	2,183	2,355	2,643	2,734	2,924
			- 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 (October 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	8,481	9,089	9,576	10,623	12,196	13,299
	Expense					8,015	8,747	9,185	9,854	10,759	11,662
		Compensation of employees			D1	1,966	2,076	2,158	2,178	2,434	2,577
			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	2,355	2,643	2,734	2,924
				of which: Depreciation by market establishments		0	0	0	0	0	0
		Interest (excluding FISIM)			D41	86	79	106	125	160	217
			Interest payable to central government		D41_CG	79	71	97	113	149	199
			Other domestic interest payable		D41_S1	7	8	10	11	11	18
		Subsidies			D3	0	0	0	0	0	0
		Social benefits			D62 + D632	1,176	1,363	1,523	1,618	1,721	1,875
			Social benefits in cash		D62	352	362	361	390	417	456
			Social benefits in kind (via market producers)		D632	824	1,002	1,162	1,228	1,304	1,419
		Other current transfers			D7	33	63	78	77	50	49
			Grants to central government		D73_CG	5	5	5	5	5	5
			Miscellaneous current transfers		D75	28	58	73	72	45	44
		Capital transfers			D9	179	386	333	294	275	381
			Investment grants		D92	160	367	315	264	241	353

	Net acquisition of non-financial assets				P5 + NP - P51c	466	341	391	769	1,436	1,637
		= Gross investment in non-financial assets			P5 + NP	2,616	2,525	2,746	3,411	4,170	4,561
			Gross fixed capital formation		P51	2,616	2,525	2,746	3,411	4,170	4,561
			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	-2,355	-2,643	-2,734	-2,924

Net expenditure on current goods and services					P3 excl. D632	5,467	5,822	6,030	6,519	7,217	7,702
	= Output				P1	6,540	6,856	7,144	7,741	8,553	9,141
	- Sales of goods and services				P11+P12+P131	-1,074	-1,034	-1,114	-1,222	-1,336	-1,439
			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	-1,439

Final consumption expenditure					P3	6,291	6,824	7,192	7,747	8,521	9,121
	= Net expenditure on current goods and services				P3 excl. D632	5,467	5,822	6,030	6,519	7,217	7,702
	+ Social transfers in kind via market producers				D632	824	1,002	1,162	1,228	1,304	1,419
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	2,254	2,445	2,577	2,776	3,053	3,268
		Social transfers in kind (via market producers)			D632	824	1,002	1,162	1,228	1,304	1,419
		Social transfers in kind (provided directly by government)			D631	1,430	1,443	1,415	1,547	1,749	1,849
	Collective consumption (= actual final consumption of government)				P32	4,037	4,379	4,616	4,971	5,468	5,853

Total social transfers					D62 + D63	2,606	2,806	2,937	3,165	3,470	3,723
	Social benefits in cash				D62	352	362	361	390	417	456
	Social transfers in kind (= individual consumption)				D63	2,254	2,445	2,577	2,776	3,053	3,268

Open in Excel: Government Finance Statistics Annual Results 2019 to 2024 (October 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 (October 2025)

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General government surplus of €22.6 billion (4% of GDP) in 2024

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