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Government Finance Statistics 2025 (October 2026)

Revenue and Expenditure

Government surplus of €10.7 billion (1.8% of GDP) in 2025

Online ISSN: 2009-616X

CSO statistical release, 20 October 2026, 11am

Revenue

General government revenue fell in 2025 to €144.8 billion, a €4.3 billion decrease on 2024. The 2024 figure includes a one-off revenue of €14.2 billion. Excluding this one-off receipt in 2024, revenue increased by €9.9 billion 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 €37.5 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 €8.4 billion (6.7%) on 2024, to €134.1 billion.

There were increases across a number of expenditure categories. Capital investment (gross fixed capital formation) saw an increase in 2025 of €2.1 billion (14.6%). Pay increases contributed to a rise in compensation of employees of €2.4 billion (7%). Social benefits increased by €1.4 billion (3.2%). Capital transfers, which include investment grants to semi-semi state enterprises, stood at €5 billion, up €2.6 billion on 2024 (112.7%). Interest expenditure fell by €0.3 billion, (9.7%), consistent with the decrease in general government debt.

	Total Revenue	Total Expenditure
2019	24.2754647891294	23.8853861762764
2020	21.8353597662545	26.7528948555645
2021	22.2201000569947	23.4587176469279
2022	22.1452904782996	20.4999900325265
2023	23.8158059849932	22.3600412145449
2024	26.5404647232746	22.370400300547
2025	24.0360249619599	22.2654075401087

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	83,352	99,650	115,875	124,031	149,142	144,803
	Taxes and social contributions					77,158	93,466	109,177	115,329	126,353	136,422
		Taxes			D2 + D5 + D91	61,748	75,977	89,157	93,856	103,386	111,811
			Indirect taxes (taxes on production and imports)		D2	23,743	29,445	31,611	33,271	35,751	37,493
				Taxes on products	D21	20,863	25,849	27,778	29,138	31,123	32,595
				of which Value-Added Tax	D211	12,753	16,642	19,176	20,377	21,940	23,070
				Other taxes on production	D29	2,881	3,596	3,833	4,133	4,628	4,898
			Direct taxes		D5	37,294	45,684	56,613	59,691	66,223	72,955
				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	36,894
				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	976	984
			Capital taxes		D91	711	848	934	894	1,412	1,363
		Social contributions			D61	15,410	17,489	20,020	21,473	22,967	24,610
			Actual social contributions		D611 + D613	12,266	13,792	15,967	17,373	18,947	20,477
				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	2,215
			Employers' imputed social contributions		D612	3,144	3,697	4,053	4,100	4,020	4,133
	Sales of goods and services				P1O	3,954	4,058	4,596	4,946	4,812	4,919
		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	4,790	4,896
	Investment income				D4	1,112	453	635	1,873	2,123	1,822
		Interest (excluding FISIM)			D41	43	4	181	1,164	1,381	1,243
		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	755	1,150	1,012	1,191	1,044	1,024
		Subsidies			D39	0	0	0	0	0	0
		Other current transfers			D7	755	1,150	1,012	1,191	1,044	1,024
			Non-life insurance claims		D72	17	18	17	23	24	28
			Other Domestic - Current		D7N_S1	641	806	794	846	853	917
			From Rest of World - Current		D7N_S2	97	326	201	322	167	78
	Capital transfer revenue				D9N	374	524	454	692	14,810	616

Output					P1	44,621	48,487	52,708	57,880	62,315	66,348
	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	44,599	48,464	52,685	57,858	62,293	66,326
		= Non-market compensation of employees			D1_nonmarket	24,930	26,689	28,811	31,387	33,976	36,339
			= Total compensation of employees		D1	24,953	26,712	28,834	31,410	33,998	36,362
			- 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	20,464	21,641
			= Total intermediate consumption		P2	14,635	16,073	17,285	19,203	20,464	21,641
			- 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	5,033	5,702	6,589	7,267	7,853	8,346
			= Total consumption of fixed capital		P51c	5,033	5,702	6,589	7,267	7,853	8,346
			- 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 (October 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	102,123	105,205	107,266	116,449	125,708	134,136
	Expense					97,825	102,232	103,100	111,260	118,851	125,678
		Compensation of employees			D1	24,953	26,712	28,834	31,410	33,998	36,362
			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	20,464	21,641
			Use of goods and services [Intermediate consumption]		P2	14,635	16,073	17,285	19,203	20,464	21,641
				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	5,033	5,702	6,589	7,267	7,853	8,346
				of which: Depreciation by market establishments		0	0	0	0	0	0
		Interest (excluding FISIM)			D41	3,822	3,291	3,309	3,366	3,242	2,928
			Other domestic interest payable		D41_S1	1,807	1,257	1,520	1,409	1,235	1,187
			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	3,321
			Product subsidies		D31	1,294	1,458	1,682	1,824	2,077	1,897
			Other subsidies on production		D39	5,469	6,170	2,015	1,050	1,197	1,424
		Social benefits			D62 + D632	36,732	36,741	36,602	39,537	42,487	43,848
			Social benefits in cash		D62	29,371	28,658	27,613	28,957	31,318	32,043
			Social benefits in kind (via market producers)		D632	7,361	8,083	8,989	10,580	11,169	11,805
		Other current transfers			D7	4,377	4,602	4,935	5,314	5,188	4,244
			Net non-life insurance premiums		D71	66	76	104	105	101	85
			Current international cooperation		D74	499	478	576	417	459	424
			Miscellaneous current transfers		D75	1,477	876	1,265	1,515	1,666	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	2,345	4,988
			Investment grants		D92	1,478	1,444	1,800	2,125	2,274	4,346
			Other capital transfers		D99	33	40	49	163	70	642
	Net acquisition of non-financial assets				P5 + NP - P51c	4,299	2,973	4,166	5,189	6,857	8,458
		= Gross investment in non-financial assets			P5 + NP	9,332	8,675	10,755	12,457	14,710	16,804
			Gross fixed capital formation		P51	9,137	9,040	10,833	12,225	14,694	16,835
			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	-5,033	-5,702	-6,589	-7,267	-7,853	-8,346
Net expenditure on current goods and services					P3 excl. D632	40,667	44,429	48,111	52,934	57,503	61,429
	= Output				P1	44,621	48,487	52,708	57,880	62,315	66,348
	- Sales of goods and services				P11+P12+P131	-3,954	-4,058	-4,596	-4,946	-4,812	-4,919
			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	-4,790	-4,896
Final consumption expenditure					P3	48,028	52,512	57,100	63,515	68,672	73,234
	= Net expenditure on current goods and services				P3 excl. D632	40,667	44,429	48,111	52,934	57,503	61,429
	+ Social transfers in kind via market producers				D632	7,361	8,083	8,989	10,580	11,169	11,805
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	33,338	37,028	40,660	45,885	50,026	53,350
		Social transfers in kind (via market producers)			D632	7,361	8,083	8,989	10,580	11,169	11,805
		Social transfers in kind (provided directly by government)			D631	25,977	28,945	31,671	35,305	38,857	41,545
	Collective consumption (= actual final consumption of government)				P32	14,690	15,484	16,440	17,629	18,646	19,885
Total social transfers					D62 + D63	62,709	65,686	68,273	74,842	81,344	85,392
	Social benefits in cash				D62	29,371	28,658	27,613	28,957	31,318	32,043
	Social transfers in kind (= individual consumption)				D63	33,338	37,028	40,660	45,885	50,026	53,350

Open in Excel: Government Finance Statistics Annual Results 2020 to 2025 (October 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	69,992	84,503	97,822	104,582	127,873	122,219
	Taxes and social contributions					65,050	79,425	92,582	97,449	106,695	115,598
		Taxes			D2 + D5 + D91	60,809	74,593	87,287	91,933	101,075	109,721
			Indirect taxes (taxes on production and imports)		D2	23,011	28,327	30,060	31,608	33,998	35,645
				Taxes on products	D21	20,863	25,849	27,778	29,138	31,123	32,595
				of which Value-Added Tax	D211	12,753	16,642	19,176	20,377	21,940	23,070
				Other taxes on production	D29	2,148	2,479	2,282	2,470	2,875	3,050
			Direct taxes		D5	37,294	45,684	56,613	59,691	66,223	72,955
				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	36,894
				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	976	984
			Capital taxes		D91	505	582	615	634	854	1,121
		Social contributions			D61	4,240	4,832	5,295	5,517	5,620	5,877
			Actual social contributions		D611 + D613	1,406	1,493	1,639	1,784	1,945	2,079
				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	2,079
			Employers' imputed social contributions		D612	2,834	3,339	3,655	3,733	3,675	3,798
	Sales of goods and services				P1O	2,920	2,944	3,374	3,610	3,373	3,295
		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	3,351	3,273
	Investment income				D4	1,164	530	727	1,994	2,292	2,040
		Interest (excluding FISIM)			D41	95	81	274	1,287	1,552	1,463
			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	677	1,301	918	1,094	943	922
		Subsidies			D39	0	0	0	0	0	0
		Other current transfers			D7	677	1,301	918	1,094	943	922
			Non-life insurance claims		D72	17	18	17	23	24	28
			Grants from local government		D73	5	5	5	5	5	5
			Other Domestic - Current		D7N_S1	558	722	695	744	747	811
			From Rest of World - Current		D7N_S2	97	326	201	322	167	78
	Capital transfer revenue				D9N	181	303	221	434	14,571	363
Output					P1	37,544	41,103	44,720	48,972	52,639	56,184
	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	37,521	41,080	44,697	48,950	52,616	56,162
		= Non-market compensation of employees			D1_nonmarket	22,796	24,455	26,552	28,862	31,299	33,505
			= Total compensation of employees		D1	22,818	24,478	26,575	28,884	31,322	33,528
			- 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	16,420	17,385
			= Total intermediate consumption		P2	11,901	13,299	14,213	15,665	16,420	17,385
			- 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	2,825	3,327	3,932	4,423	4,897	5,272
			= Total consumption of fixed capital		P51c	2,825	3,327	3,932	4,423	4,897	5,272
			- 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 (October 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	85,199	89,561	90,807	99,209	106,445	113,870
	Expense					81,216	86,958	87,395	95,362	101,804	108,733
		Compensation of employees			D1	22,818	24,478	26,575	28,884	31,322	33,528
			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	16,420	17,385
			Use of goods and services [Intermediate consumption]		P2	11,901	13,299	14,213	15,665	16,420	17,385
				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	2,825	3,327	3,932	4,423	4,897	5,272
				of which: Depreciation by market establishments		0	0	0	0	0	0
		Interest (excluding FISIM)			D41	3,818	3,286	3,307	3,497	3,485	3,164
			Other domestic interest payable		D41_S1	1,800	1,247	1,509	1,398	1,217	1,169
			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	3,321
			Product subsidies		D31	1,294	1,458	1,682	1,824	2,077	1,897
			Other subsidies on production		D39	5,469	6,170	2,015	1,050	1,197	1,424
		Social benefits			D62 + D632	21,498	20,512	23,202	25,728	27,387	28,105
			Social benefits in cash		D62	15,656	14,027	15,996	17,015	18,223	18,397
			Social benefits in kind (via market producers)		D632	5,843	6,485	7,206	8,714	9,164	9,708
		Other current transfers			D7	8,507	11,308	8,755	9,685	9,487	8,742
			Net non-life insurance premiums		D71	66	76	104	105	101	85
			Current grants to local government		D73 _LG	4,176	3,847	3,803	4,329	4,255	4,448
			Current international cooperation		D74	499	478	576	417	459	424
			Miscellaneous current transfers		D75	1,420	803	1,193	1,470	1,623	732
			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	5,532	9,217
			Capital grants to local government		D9_LG	1,943	1,953	2,130	2,559	3,591	4,599
			Investment grants		D92	1,111	1,130	1,535	1,884	1,871	3,976
			Other capital transfers		D99	33	40	49	163	70	642
	Net acquisition of non-financial assets				P5 + NP - P51c	3,982	2,602	3,412	3,846	4,641	5,137
		= Gross investment in non-financial assets			P5 + NP	6,807	5,929	7,344	8,269	9,537	10,409
			Gross fixed capital formation		P51	6,612	6,293	7,421	8,037	9,521	10,440
			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	-2,825	-3,327	-3,932	-4,423	-4,897	-5,272
Net expenditure on current goods and services					P3 excl. D632	34,624	38,159	41,345	45,362	49,266	52,889
	= Output				P1	37,544	41,103	44,720	48,972	52,639	56,184
	- Sales of goods and services				P11+P12+P131	-2,920	-2,944	-3,374	-3,610	-3,373	-3,295
			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	-3,351	-3,273
Final consumption expenditure					P3	40,467	44,645	48,551	54,076	58,430	62,597
	= Net expenditure on current goods and services				P3 excl. D632	34,624	38,159	41,345	45,362	49,266	52,889
	+ Social transfers in kind via market producers				D632	5,843	6,485	7,206	8,714	9,164	9,708
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	30,543	33,915	36,687	41,465	45,150	48,294
		Social transfers in kind (via market producers)			D632	5,843	6,485	7,206	8,714	9,164	9,708
		Social transfers in kind (provided directly by government)			D631	24,701	27,430	29,481	32,751	35,986	38,586
	Collective consumption (= actual final consumption of government)				P32	9,923	10,729	11,864	12,611	13,279	14,303
Total social transfers					D62 + D63	46,199	47,942	52,683	58,480	63,374	66,691
	Social benefits in cash				D62	15,656	14,027	15,996	17,015	18,223	18,397
	Social transfers in kind (= individual consumption)				D63	30,543	33,915	36,687	41,465	45,150	48,294

Open in Excel: Government Finance Statistics Annual Results 2020 to 2025 (October 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	12,479	13,661
	Taxes and social contributions				1,331	1,829	2,363	2,403	2,781	2,561
		Taxes		D2 + D5 + D91	938	1,384	1,870	1,923	2,311	2,090
			Indirect taxes (taxes on production and imports)	D2	733	1,118	1,551	1,663	1,753	1,848
			Other taxes on production	D29	733	1,118	1,551	1,663	1,753	1,848
			Capital taxes	D91	206	266	319	261	558	242
		Social contributions		D61	393	445	493	480	470	471
			Actual social contributions	D611 + D613	83	87	94	113	125	136
			Employers' imputed social contributions	D612	310	358	398	367	345	335
	Sales of goods and services			P1O	1,034	1,114	1,222	1,336	1,439	1,624
		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	1,624
	Investment income			D4	22	25	27	60	67	70
		Interest (excluding FISIM)		D41	22	25	26	60	65	68
		of which received from Central Government		D41_CG	4	5	6	33	37	41
		Dividends		D42	0	0	0	1	2	2
	Current transfer revenue			D39 + D7	4,259	3,931	3,902	4,431	4,362	4,554
		Subsidies		D39	0	0	0	0	0	0
		Other current transfers		D7	4,259	3,931	3,902	4,431	4,362	4,554
			Grants from central government	D73	4,176	3,847	3,803	4,329	4,255	4,448
			Other Domestic - Current	D7N_S1	83	84	99	102	107	107
	Capital transfer revenue			D9N	2,136	2,174	2,364	2,817	3,830	4,852
			Grants from central government	D9N_CG	1,943	1,953	2,130	2,559	3,591	4,599
			Other capital transfers receivable	D99	192	221	234	258	239	252

Output				P1	6,881	7,165	7,755	8,664	9,421	9,909
	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	6,881	7,165	7,755	8,664	9,421	9,909
		= Non-market compensation of employees		D1_nonmarket	2,076	2,158	2,178	2,434	2,577	2,735
			= Total compensation of employees	D1	2,076	2,158	2,178	2,434	2,577	2,735
			- 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	3,888	4,100
			= Total intermediate consumption	P2	2,597	2,632	2,920	3,386	3,888	4,100
			- 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	2,208	2,375	2,657	2,844	2,956	3,074
			= Total consumption of fixed capital	P51c	2,208	2,375	2,657	2,844	2,956	3,074
			- 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 (October 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	14,182	15,900
	Expense					8,753	9,187	9,838	10,836	11,965	12,579
		Compensation of employees			D1	2,076	2,158	2,178	2,434	2,577	2,735
			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	3,888	4,100
			Use of goods and services [Intermediate consumption]		P2	2,597	2,632	2,920	3,386	3,888	4,100
				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	2,208	2,375	2,657	2,844	2,956	3,074
				of which: Depreciation by market establishments		0	0	0	0	0	0
		Interest (excluding FISIM)			D41	79	106	124	160	217	265
			Interest payable to central government		D41_CG	71	97	113	149	199	247
			Other domestic interest payable		D41_S1	8	10	11	11	18	18
		Subsidies			D3	0	0	0	0	0	0
		Social benefits			D62 + D632	1,363	1,523	1,618	1,721	1,875	1,996
			Social benefits in cash		D62	362	361	390	417	456	485
			Social benefits in kind (via market producers)		D632	1,002	1,162	1,228	1,304	1,419	1,512
		Other current transfers			D7	63	78	77	50	49	39
			Grants to central government		D73_CG	5	5	5	5	5	5
			Miscellaneous current transfers		D75	58	73	72	45	44	34
		Capital transfers			D9	367	315	264	241	404	371
			Investment grants		D92	367	315	264	241	404	371

	Net acquisition of non-financial assets				P5 + NP - P51c	316	371	754	1,343	2,217	3,321
		= Gross investment in non-financial assets			P5 + NP	2,525	2,746	3,411	4,187	5,173	6,395
			Gross fixed capital formation		P51	2,525	2,746	3,411	4,187	5,173	6,395
			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	-2,208	-2,375	-2,657	-2,844	-2,956	-3,074
Net expenditure on current goods and services					P3 excl. D632	5,847	6,051	6,533	7,328	7,982	8,285
	= Output				P1	6,881	7,165	7,755	8,664	9,421	9,909
	- Sales of goods and services				P11+P12+P131	-1,034	-1,114	-1,222	-1,336	-1,439	-1,624
			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	-1,624
Final consumption expenditure					P3	6,849	7,213	7,761	8,632	9,401	9,797
	= Net expenditure on current goods and services				P3 excl. D632	5,847	6,051	6,533	7,328	7,982	8,285
	+ Social transfers in kind via market producers				D632	1,002	1,162	1,228	1,304	1,419	1,512
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	2,278	2,677	3,419	3,857	4,290	4,470
		Social transfers in kind (via market producers)			D632	1,002	1,162	1,228	1,304	1,419	1,512
		Social transfers in kind (provided directly by government)			D631	1,277	1,515	2,190	2,554	2,871	2,959
	Collective consumption (= actual final consumption of government)				P32	4,571	4,536	4,343	4,774	5,112	5,327
Total social transfers					D62 + D63	2,640	3,038	3,808	4,275	4,745	4,955
	Social benefits in cash				D62	362	361	390	417	456	485
	Social transfers in kind (= individual consumption)				D63	2,278	2,677	3,419	3,857	4,290	4,470