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Government Finance Statistics 2025 (April 2026)

Revenue and Expenditure

Government surplus of €11.2 billion (1.8% of GDP) in 2025

Online ISSN: 2009-616X

CSO statistical release, 21 April 2026, 11am

Revenue

General government revenue fell in 2025 to €145.1 billion , a €4 billion decrease on 2024. The 2024 figure includes a one-off revenue of €14.2 billion. Excluding this one-off receipt in 2024, revenue actually increased by €10.3 billion (6.9%) in 2025.

Taxes are the main driver of government revenue. Direct taxes (which includes both income and corporation tax) reached €73 billion in 2025, and accounted for €6.7 billion of the increase in tax revenue. The €32.9 billion corporation tax figure for 2025 is a €4.8 billion (17.2%) increase on 2024. Corporation tax receipts have doubled since 2021. Income tax has also continued to increase, rising by €1.6 billion (4.4%) to €36.9 billion for the year.

Indirect taxes, which includes VAT, grew by €1.8 billion (5%) in 2025 to €37.6 billion. Social contributions, mainly Pay Related Social Insurance (PRSI), were €24.6 billion in the year, an increase of €1.6 billion (7.1%).

Expenditure

Expenditure was up €8.1 billion (6.5%) on 2024, to €133.8 billion.

There were increases across a number of expenditure categories. Capital investment (gross fixed capital formation) saw an increase in 2025 of €3 billion (21.2%). Pay increases contributed to a rise in compensation of employees of €2.1 billion (6.3%). Social benefits increased by €0.5 billion (1.2%). Capital transfers, which include investment grants to semi-semi state enterprises, stood at €5.1 billion, up €2.3 billion on 2024 (84.4%). Interest expenditure fell by €0.3 billion, (9.4%), consistent with the decrease in general government debt.

	Total Revenue	Total Expenditure
2019	24.274219232322	23.8841348960107
2020	21.8344462492675	26.8383218042908
2021	22.2227953139747	23.5506157810358
2022	22.25376282602	20.6247761634588
2023	23.6354115338274	22.2195451612373
2024	26.476162319312	22.3324957194935
2025	22.7113225163	20.9542675025769

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	2020	2021	2022	2023	2024	2025
Total Revenue					TR	83,348	99,657	115,879	124,022	149,006	145,053
	Taxes and social contributions					76,951	93,199	108,859	115,068	125,799	136,235
		Taxes			D2 + D5 + D91	61,541	75,710	88,838	93,595	102,832	111,630
			Indirect taxes (taxes on production and imports)		D2	23,743	29,445	31,611	33,271	35,758	37,562
				Taxes on products	D21	20,862	25,849	27,778	29,138	31,133	32,566
				of which Value-Added Tax	D211	12,753	16,642	19,176	20,377	21,940	23,027
				Other taxes on production	D29	2,881	3,596	3,833	4,133	4,625	4,995
			Direct taxes		D5	37,294	45,684	56,613	59,691	66,220	72,947
				Taxes on income, profits and capital gains	D51	36,334	44,738	55,681	58,748	65,247	71,971
				of which Income tax		23,428	27,768	31,288	33,179	35,324	36,893
				of which Corporation tax		11,953	15,323	22,645	23,838	28,110	32,941
				Other current direct taxes	D59	960	946	931	943	973	977
			Capital taxes		D91	505	582	615	634	854	1,121
		Social contributions			D61	15,410	17,489	20,020	21,473	22,967	24,605
			Actual social contributions		D611 + D613	12,266	13,792	15,967	17,373	18,947	20,462
				PRSI receipts	D611 + D613(pt)	10,777	12,212	14,233	15,476	16,877	18,262
				Government employees' pension contributions	D613(pt)	1,489	1,580	1,734	1,897	2,070	2,200
			Employers' imputed social contributions		D612	3,144	3,697	4,053	4,100	4,020	4,143
	Sales of goods and services				P1O	3,954	4,058	4,596	4,946	4,853	4,805
		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	3,931	4,035	4,574	4,923	4,830	4,782
	Investment income				D4	1,111	451	628	1,856	2,111	1,811
		Interest (excluding FISIM)			D41	43	2	174	1,147	1,369	1,232
		Dividends / Other investment income			D42 + D44	998	379	384	626	651	489
		Rent of land and subsoil assets			D45	71	70	70	83	91	90
	Current transfer revenue				D39 + D7	753	1,158	1,051	1,251	1,214	1,002
		Subsidies			D39	0	0	0	0	0	0
		Other current transfers			D7	753	1,158	1,051	1,251	1,214	1,002
			Non-life insurance claims		D72	15	27	28	28	28	28
			Other Domestic - Current		D7N_S1	641	806	841	922	1,023	917
			From Rest of World - Current		D7N_S2	97	326	182	301	163	56
	Capital transfer revenue				D9N	579	790	745	901	15,029	1,201

Output					P1	44,685	48,551	52,803	57,861	61,880	65,238
	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	44,662	48,528	52,780	57,838	61,858	65,215
		= Non-market compensation of employees			D1_nonmarket	24,930	26,689	28,811	31,387	33,976	36,113
			= Total compensation of employees		D1	24,953	26,712	28,834	31,410	33,998	36,136
			- 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	14,635	16,073	17,285	19,203	20,121	21,342
			= Total intermediate consumption		P2	14,635	16,073	17,285	19,203	20,121	21,342
			- 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	5,097	5,766	6,684	7,248	7,760	7,760
			= Total consumption of fixed capital		P51c	5,097	5,766	6,684	7,248	7,760	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 2020 to 2025 (April 2026) 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	2020	2021	2022	2023	2024	2025
Total Expenditure					TE	102,450	105,612	107,397	116,592	125,686	133,831
	Expense					98,215	102,702	103,541	111,666	119,150	124,316
		Compensation of employees			D1	24,953	26,712	28,834	31,410	33,998	36,136
			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	14,635	16,073	17,285	19,203	20,121	21,342
			Use of goods and services [Intermediate consumption]		P2	14,635	16,073	17,285	19,203	20,121	21,342
				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	5,097	5,766	6,684	7,248	7,760	7,760
				of which: Depreciation by market establishments		0	0	0	0	0	0
		Interest (excluding FISIM)			D41	3,825	3,295	3,315	3,400	3,279	2,970
			Other domestic interest payable		D41_S1	1,811	1,261	1,525	1,443	1,272	1,229
			Interest payable to rest of world		D41_S2	2,015	2,034	1,789	1,957	2,007	1,741
		Subsidies			D3	6,762	7,627	3,697	2,874	3,274	3,550
			Product subsidies		D31	1,294	1,458	1,682	1,824	2,077	2,126
			Other subsidies on production		D39	5,469	6,170	2,015	1,050	1,197	1,424
		Social benefits			D62 + D632	37,055	37,140	36,986	39,972	42,873	43,389
			Social benefits in cash		D62	29,717	29,066	28,007	29,402	31,839	32,019
			Social benefits in kind (via market producers)		D632	7,338	8,074	8,979	10,570	11,034	11,369
		Other current transfers			D7	4,376	4,605	4,892	5,270	5,099	4,108
			Net non-life insurance premiums		D71	65	79	85	85	85	85
			Current international cooperation		D74	499	478	576	417	430	288
			Miscellaneous current transfers		D75	1,477	876	1,241	1,492	1,622	765
			VAT and GNI based EU budget contribution		D76	2,335	3,172	2,991	3,276	2,963	2,971
				VAT-based EU own resources	D761	275	284	323	342	499	422
				GNI-based EU own resources	D762	2,059	2,717	2,471	2,746	2,246	2,352
				Miscellaneous EU own resources	D763	0	171	197	189	217	196
		Capital transfers			D9	1,510	1,484	1,848	2,288	2,745	5,062
			Investment grants		D92	1,478	1,444	1,800	2,125	2,675	4,420
			Other capital transfers		D99	33	40	49	163	70	642
	Net acquisition of non-financial assets				P5 + NP - P51c	4,235	2,909	3,856	4,927	6,536	9,515
		= Gross investment in non-financial assets			P5 + NP	9,332	8,675	10,540	12,175	14,296	17,276
			Gross fixed capital formation		P51	9,137	9,040	10,617	11,943	14,280	17,307
			Net acquisition of stocks		P52	29	-140	-78	232	-31	-31
			Net acquisition of unproduced assets		NP	167	-224	0	0	48	0
		- Consumption of fixed capital			P51c	-5,097	-5,766	-6,684	-7,248	-7,760	-7,760
Net expenditure on current goods and services					P3 excl. D632	40,731	44,493	48,206	52,915	57,027	60,433
	= Output				P1	44,685	48,551	52,803	57,861	61,880	65,238
	- Sales of goods and services				P11+P12+P131	-3,954	-4,058	-4,596	-4,946	-4,853	-4,805
			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	-3,931	-4,035	-4,574	-4,923	-4,830	-4,782
Final consumption expenditure					P3	48,069	52,567	57,185	63,485	68,061	71,802
	= Net expenditure on current goods and services				P3 excl. D632	40,731	44,493	48,206	52,915	57,027	60,433
	+ Social transfers in kind via market producers				D632	7,338	8,074	8,979	10,570	11,034	11,369
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	32,363	35,288	38,583	43,435	46,269	48,541
		Social transfers in kind (via market producers)			D632	7,338	8,074	8,979	10,570	11,034	11,369
		Social transfers in kind (provided directly by government)			D631	25,025	27,214	29,604	32,865	35,235	37,171
	Collective consumption (= actual final consumption of government)				P32	15,707	17,280	18,602	20,050	21,793	23,262
Total social transfers					D62 + D63	62,080	64,354	66,590	72,838	78,108	80,560
	Social benefits in cash				D62	29,717	29,066	28,007	29,402	31,839	32,019
	Social transfers in kind (= individual consumption)				D63	32,363	35,288	38,583	43,435	46,269	48,541

Open in Excel: Government Finance Statistics Annual Results 2020 to 2025 (April 2026) 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	2020	2021	2022	2023	2024	2025
Total Revenue					TR	69,989	84,509	97,826	104,573	128,022	122,253
	Taxes and social contributions					65,049	79,425	92,582	97,449	106,699	115,544
		Taxes			D2 + D5 + D91	60,809	74,593	87,287	91,933	101,079	109,671
			Indirect taxes (taxes on production and imports)		D2	23,010	28,327	30,060	31,608	34,005	35,603
				Taxes on products	D21	20,862	25,849	27,778	29,138	31,133	32,566
				of which Value-Added Tax	D211	12,753	16,642	19,176	20,377	21,940	23,027
				Other taxes on production	D29	2,148	2,479	2,282	2,470	2,872	3,037
			Direct taxes		D5	37,294	45,684	56,613	59,691	66,220	72,947
				Taxes on income, profits and capital gains	D51	36,334	44,738	55,681	58,748	65,247	71,971
				of which Income tax		23,428	27,768	31,288	33,179	35,324	36,893
				of which Corporation tax		11,953	15,323	22,645	23,838	28,110	32,941
				Other current direct taxes	D59	960	946	931	943	973	977
			Capital taxes		D91	505	582	615	634	854	1,121
		Social contributions			D61	4,240	4,832	5,295	5,517	5,620	5,872
			Actual social contributions		D611 + D613	1,406	1,493	1,639	1,784	1,945	2,066
				PRSI receipts	D611 + D613(pt)	0	0	0	0	0	0
				Government employees' pension contributions	D613(pt)	1,406	1,493	1,639	1,784	1,945	2,066
			Employers' imputed social contributions		D612	2,834	3,339	3,655	3,733	3,675	3,806
	Sales of goods and services				P1O	2,920	2,944	3,374	3,610	3,414	3,280
		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	2,897	2,921	3,352	3,588	3,391	3,257
	Investment income				D4	1,163	528	721	1,978	2,280	2,027
		Interest (excluding FISIM)			D41	95	80	267	1,270	1,540	1,450
			of which received from local government		D41_LG	71	97	113	149	199	247
		Dividends			D42	998	379	384	625	649	487
		Rent of land and subsoil assets			D45	71	70	70	83	91	90
	Current transfer revenue				D39 + D7	675	1,309	958	1,154	1,113	900
		Subsidies			D39	0	0	0	0	0	0
		Other current transfers			D7	675	1,309	958	1,154	1,113	900
			Non-life insurance claims		D72	15	27	28	28	28	28
			Grants from local government		D73	5	5	5	5	5	5
			Other Domestic - Current		D7N_S1	558	722	742	819	917	811
			From Rest of World - Current		D7N_S2	97	326	182	301	163	56
	Capital transfer revenue				D9N	181	303	192	382	14,517	502

Output					P1	37,633	41,188	44,829	49,064	52,484	55,453
	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	37,610	41,165	44,806	49,041	52,462	55,430
		= Non-market compensation of employees			D1_nonmarket	22,796	24,455	26,552	28,862	31,299	33,320
			= Total compensation of employees		D1	22,818	24,478	26,575	28,884	31,322	33,343
			- 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	11,901	13,299	14,213	15,665	16,326	17,273
			= Total intermediate consumption		P2	11,901	13,299	14,213	15,665	16,326	17,273
			- 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	2,914	3,411	4,041	4,514	4,837	4,837
			= Total consumption of fixed capital		P51c	2,914	3,411	4,041	4,514	4,837	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 2020 to 2025 (April 2026) 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	2020	2021	2022	2023	2024	2025
Total Expenditure					TE	85,525	89,967	90,938	99,352	106,707	114,001
	Expense					81,631	87,449	87,851	95,878	102,421	107,905
		Compensation of employees			D1	22,818	24,478	26,575	28,884	31,322	33,343
			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	11,901	13,299	14,213	15,665	16,326	17,273
			Use of goods and services [Intermediate consumption]		P2	11,901	13,299	14,213	15,665	16,326	17,273
				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	2,914	3,411	4,041	4,514	4,837	4,837
				of which: Depreciation by market establishments		0	0	0	0	0	0
		Interest (excluding FISIM)			D41	3,818	3,285	3,307	3,498	3,485	3,166
			Other domestic interest payable		D41_S1	1,803	1,251	1,515	1,432	1,254	1,212
			Interest payable to rest of world		D41_S2	2,015	2,034	1,789	1,957	2,007	1,741
		Subsidies			D3	6,762	7,627	3,697	2,874	3,274	3,550
			Product subsidies		D31	1,294	1,458	1,682	1,824	2,077	2,126
			Other subsidies on production		D39	5,469	6,170	2,015	1,050	1,197	1,424
		Social benefits			D62 + D632	21,822	20,912	23,586	26,164	27,773	27,638
			Social benefits in cash		D62	16,002	14,435	16,389	17,460	18,744	18,400
			Social benefits in kind (via market producers)		D632	5,820	6,477	7,196	8,703	9,029	9,238
		Other current transfers			D7	8,510	11,315	8,718	9,673	9,264	8,690
			Net non-life insurance premiums		D71	65	79	85	85	85	85
			Current grants to local government		D73 _LG	4,180	3,852	3,809	4,362	4,122	4,538
			Current international cooperation		D74	499	478	576	417	430	288
			Miscellaneous current transfers		D75	1,420	803	1,169	1,446	1,578	725
			VAT and GNI based EU budget contribution		D76	2,335	3,172	2,991	3,276	2,963	2,971
				VAT-based EU own resources	D761	275	284	323	342	499	422
				GNI-based EU own resources	D762	2,059	2,717	2,471	2,746	2,246	2,352
				Own resources miscellaneous	D763	0	171	197	189	217	196
		Capital transfers			D9	3,087	3,122	3,714	4,606	6,140	9,407
			Capital grants to local government		D9_LG	1,943	1,953	2,130	2,559	3,748	4,665
			Investment grants		D92	1,111	1,130	1,535	1,884	2,322	4,100
			Other capital transfers		D99	33	40	49	163	70	642

	Net acquisition of non-financial assets				P5 + NP - P51c	3,893	2,518	3,087	3,473	4,287	6,096
		= Gross investment in non-financial assets			P5 + NP	6,807	5,929	7,128	7,987	9,123	10,932
			Gross fixed capital formation		P51	6,612	6,293	7,206	7,755	9,107	10,964
			Net acquisition of stocks		P52	29	-140	-78	232	-31	-31
			Net acquisition of unproduced assets		NP	167	-224	0	0	48	0
		- Consumption of fixed capital			P51c	-2,914	-3,411	-4,041	-4,514	-4,837	-4,837

Net expenditure on current goods and services					P3 excl. D632	34,713	38,244	41,455	45,454	49,071	52,174
	= Output				P1	37,633	41,188	44,829	49,064	52,484	55,453
	- Sales of goods and services				P11+P12+P131	-2,920	-2,944	-3,374	-3,610	-3,414	-3,280
			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	-2,897	-2,921	-3,352	-3,588	-3,391	-3,257

Final consumption expenditure					P3	40,533	44,721	48,651	54,157	58,099	61,412
	= Net expenditure on current goods and services				P3 excl. D632	34,713	38,244	41,455	45,454	49,071	52,174
	+ Social transfers in kind via market producers				D632	5,820	6,477	7,196	8,703	9,029	9,238
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	29,401	32,275	35,253	39,819	42,415	44,533
		Social transfers in kind (via market producers)			D632	5,820	6,477	7,196	8,703	9,029	9,238
		Social transfers in kind (provided directly by government)			D631	23,581	25,799	28,057	31,116	33,386	35,295
	Collective consumption (= actual final consumption of government)				P32	11,132	12,445	13,398	14,337	15,685	16,878

Total social transfers					D62 + D63	45,403	46,710	51,643	57,280	61,159	62,934
	Social benefits in cash				D62	16,002	14,435	16,389	17,460	18,744	18,400
	Social transfers in kind (= individual consumption)				D63	29,401	32,275	35,253	39,819	42,415	44,533

Open in Excel: Government Finance Statistics Annual Results 2020 to 2025 (April 2026) 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	2020	2021	2022	2023	2024	2025
Total Revenue				TR	8,782	9,072	9,878	11,047	12,180	13,994
	Taxes and social contributions				1,126	1,562	2,043	2,143	2,223	2,429
		Taxes		D2 + D5 + D91	733	1,118	1,551	1,663	1,753	1,958
			Indirect taxes (taxes on production and imports)	D2	733	1,118	1,551	1,663	1,753	1,958
			Other taxes on production	D29	733	1,118	1,551	1,663	1,753	1,958
			Capital taxes	D91	0	0	0	0	0	0
		Social contributions		D61	393	445	493	480	470	471
			Actual social contributions	D611 + D613	83	87	94	113	125	134
			Employers' imputed social contributions	D612	310	358	398	367	345	337
	Sales of goods and services			P1O	1,034	1,114	1,222	1,336	1,439	1,525
		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	1,034	1,114	1,222	1,336	1,439	1,525
	Investment income			D4	19	20	21	27	30	30
		Interest (excluding FISIM)		D41	19	19	21	27	28	28
		of which received from Central Government		D41_CG	0	0	0	0	0	0
		Dividends		D42	0	0	0	1	2	2
	Current transfer revenue			D39 + D7	4,263	3,936	3,908	4,464	4,228	4,645
		Subsidies		D39	0	0	0	0	0	0
		Other current transfers		D7	4,263	3,936	3,908	4,464	4,228	4,645
			Grants from central government	D73	4,180	3,852	3,809	4,362	4,122	4,538
			Other Domestic - Current	D7N_S1	83	84	99	102	107	107
	Capital transfer revenue			D9N	2,341	2,440	2,683	3,077	4,259	5,364
			Grants from central government	D9N_CG	1,943	1,953	2,130	2,559	3,748	4,665
			Other capital transfers receivable	D99	398	487	553	519	512	699

Output				P1	6,856	7,144	7,741	8,553	9,141	9,530
	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	6,856	7,144	7,741	8,553	9,141	9,530
		= Non-market compensation of employees		D1_nonmarket	2,076	2,158	2,178	2,434	2,577	2,693
			= Total compensation of employees	D1	2,076	2,158	2,178	2,434	2,577	2,693
			- 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	2,597	2,632	2,920	3,386	3,640	3,913
			= Total intermediate consumption	P2	2,597	2,632	2,920	3,386	3,640	3,913
			- 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	2,183	2,355	2,643	2,734	2,924	2,924
			= Total consumption of fixed capital	P51c	2,183	2,355	2,643	2,734	2,924	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 2020 to 2025 (April 2026) 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	2020	2021	2022	2023	2024	2025
Total Expenditure					TE	9,070	9,558	10,593	12,179	13,883	15,581
	Expense					8,728	9,166	9,824	10,725	11,634	12,162
		Compensation of employees			D1	2,076	2,158	2,178	2,434	2,577	2,693
			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	2,597	2,632	2,920	3,386	3,640	3,913
			Use of goods and services [Intermediate consumption]		P2	2,597	2,632	2,920	3,386	3,640	3,913
				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	2,183	2,355	2,643	2,734	2,924	2,924
				of which: Depreciation by market establishments		0	0	0	0	0	0
		Interest (excluding FISIM)			D41	79	106	124	160	217	264
			Interest payable to central government		D41_CG	71	97	113	149	199	247
			Other domestic interest payable		D41_S1	8	10	11	11	18	17
		Subsidies			D3	0	0	0	0	0	0
		Social benefits			D62 + D632	1,363	1,523	1,618	1,721	1,875	2,003
			Social benefits in cash		D62	362	361	390	417	456	458
			Social benefits in kind (via market producers)		D632	1,002	1,162	1,228	1,304	1,419	1,546
		Other current transfers			D7	63	78	77	50	49	45
			Grants to central government		D73_CG	5	5	5	5	5	5
			Miscellaneous current transfers		D75	58	73	72	45	44	40
		Capital transfers			D9	367	315	264	241	353	320
			Investment grants		D92	367	315	264	241	353	320

	Net acquisition of non-financial assets				P5 + NP - P51c	341	391	769	1,454	2,249	3,419
		= Gross investment in non-financial assets			P5 + NP	2,525	2,746	3,411	4,187	5,173	6,343
			Gross fixed capital formation		P51	2,525	2,746	3,411	4,187	5,173	6,343
			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	-2,183	-2,355	-2,643	-2,734	-2,924	-2,924

Net expenditure on current goods and services					P3 excl. D632	5,822	6,030	6,519	7,217	7,702	8,004
	= Output				P1	6,856	7,144	7,741	8,553	9,141	9,530
	- Sales of goods and services				P11+P12+P131	-1,034	-1,114	-1,222	-1,336	-1,439	-1,525
			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	-1,034	-1,114	-1,222	-1,336	-1,439	-1,525

Final consumption expenditure					P3	6,824	7,192	7,747	8,521	9,121	9,550
	= Net expenditure on current goods and services				P3 excl. D632	5,822	6,030	6,519	7,217	7,702	8,004
	+ Social transfers in kind via market producers				D632	1,002	1,162	1,228	1,304	1,419	1,546
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	2,445	2,577	2,776	3,053	3,268	3,421
		Social transfers in kind (via market producers)			D632	1,002	1,162	1,228	1,304	1,419	1,546
		Social transfers in kind (provided directly by government)			D631	1,443	1,415	1,547	1,749	1,849	1,876
	Collective consumption (= actual final consumption of government)				P32	4,379	4,616	4,971	5,468	5,853	6,128

Total social transfers					D62 + D63	2,806	2,937	3,165	3,470	3,723	3,879
	Social benefits in cash				D62	362	361	390	417	456	458
	Social transfers in kind (= individual consumption)				D63	2,445	2,577	2,776	3,053	3,268	3,421

Open in Excel: Government Finance Statistics Annual Results 2020 to 2025 (April 2026) Table 2.8 (XLS 12KB)

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

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Government Finance Statistics 2025 (April 2026)

Revenue and Expenditure

Revenue and Expenditure

Government surplus of €11.2 billion (1.8% of GDP) in 2025

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