General government revenue and expenditure

Updated: 8 September 2023

Next update: 8 December 2023

Increase in government expenditure in the last four quarters
Increase in government expenditure in the last four quarters
2nd quarter 2023
8.6
%
General government. Revenue and expenditure last four quarters
General government. Revenue and expenditure last four quarters
NOK billionChange in per cent from last year
2nd quarter 20212nd quarter 20222nd quarter 20232nd quarter 20222nd quarter 2023
Revenue2 0143 0433 53351.116.1
Expenditure1 9812 0572 2343.98.6
Net lending349861 300
Expenditure in per cent of GDP54.241.741.3
Explanation of symbols

Selected tables and charts from this statistics

  • General government. Revenue and expenditure. Quarterly. NOK million
    General government. Revenue and expenditure. Quarterly. NOK million
    3rd quarter 20224th quarter 20221st quarter 20232nd quarter 2023
    A. Revenue1 020 082883 242812 031817 948
    Taxes on income, wealth etc466 745367 764291 728254 418
    Taxes on goods and services125 765138 311119 809124 706
    Capital taxes47828
    Social security contributions105 567110 959111 078123 007
    Property income281 233223 049246 425272 380
    Administrative fees and sales of goods and services36 68638 02938 35338 975
    Current transfers4 0825 1234 6304 434
    B. Expense513 671554 823523 222573 856
    Compensation of employees147 659149 637148 743163 495
    Use of goods and services79 64784 55184 33886 126
    Consumption of fixed capital and R&D41 14242 00542 81943 506
    Property expense8 18411 90912 56912 496
    Social benefits in kind21 69124 30925 27124 929
    Social benefits in cash152 180159 376152 950170 603
    Subsidies33 18331 54825 73422 604
    Current transfers27 00143 07027 10045 621
    Capital transfers2 9848 4183 6984 476
    C. Change in net worth from transactions (A-B)506 411328 419288 809244 092
    D. Net acquisitions of non-financial assets15 74432 5294 47115 432
    Gross acquisitions of fixed assets and R&D57 91878 52048 04259 490
    Consumption of fixed capital and R&D (-)-41 911-42 793-43 625-44 329
    Net acquisitions of non-financial non-produced assets-263-3 19854271
    E. Total expenditure529 415587 352527 693589 288
    F. Net lending/borrowing (A-E)490 667295 890284 338228 660
    Explanation of symbols
  • General government. Revenue and expenditure. Annual. NOK million
    General government. Revenue and expenditure. Annual. NOK million
    20182019202020212022
    A. Revenue1 985 2772 040 3861 874 4582 448 1423 599 209
    Taxes on income, wealth etc617 372619 007514 962909 0291 535 554
    Taxes on goods and services429 961438 262444 682477 448502 640
    Capital taxes7344644832
    Social security contributions362 660382 860386 761408 684436 819
    Property income443 837458 788387 147506 185960 114
    Administrative fees and sales of goods and services119 169126 968123 683128 635145 318
    Current transfers12 20314 45717 15818 11318 733
    B. Expense1 637 7901 721 1731 893 6571 934 4362 081 538
    Compensation of employees503 228527 151538 376566 921599 192
    Use of goods and services239 935254 528268 306291 966320 340
    Consumption of fixed capital and R&D119 317127 128136 643147 744162 658
    Property expense24 32326 06823 93719 63131 215
    Social benefits in kind76 03178 23578 34786 39992 143
    Social benefits in cash505 260524 244579 330593 893613 709
    Subsidies62 19265 39991 38887 095115 586
    Current transfers99 762109 070123 200128 536128 261
    Capital transfers7 7429 35054 13012 25218 433
    C. Change in net worth from transactions (A-B)347 488319 212-19 200513 7061 517 671
    D. Net acquisitions of non-financial assets68 03184 59569 40666 93667 295
    Gross acquisitions of fixed assets and R&D193 933214 169217 404217 439237 177
    Consumption of fixed capital and R&D (-)-121 855-129 848-139 350-150 586-165 699
    Net acquisitions of non-financial non-produced assets-4 048274-8 64883-4 183
    E. Total expenditure (B+D)1 705 8201 805 7681 963 0642 001 3722 148 833
    F. Net lending/borrowing (A-E)279 457234 618-88 606446 7701 450 377
    Explanation of symbols
  • General government. Taxes and social security contributions. NOK million
    General government. Taxes and social security contributions. NOK million
    20182019202020212022
    Taxes on income, wealth etc617 372619 007514 962909 0291 535 554
    Taxes on income and wealth, excluding extraction of petroleum461 307491 941490 222601 511641 477
    Corporate tax and national tax on individuals' income370 799388 278393 615478 420469 704
    Bracket tax and tax on ground rent income70 61182 43177 03298 932137 314
    Net wealth tax15 99717 00417 71918 91526 551
    Tax on dividends paid to foreign shareholders3 9004 2281 8555 2447 909
    Taxes on income and wealth from extraction of petroleum143 389114 24116 800299 222885 120
    Ordinary income tax on petroleum revenue45 03334 03416 80094 654233 320
    Special tax on petroleum income98 35780 2070204 568651 800
    Other taxes on income and wealth n.e.c.12 67612 8247 9418 2968 957
    Taxes on goods and services429 961438 262444 682477 448502 640
    Value added tax296 900307 000311 600338 900370 700
    Customs duties3 6553 7253 9424 6974 504
    Taxes on petroleum extraction5 2975 4805 7145 0366 108
    Taxes on motor vehicles33 82931 62526 72126 26124 257
    Energy and pollution taxes30 58230 06328 62734 79333 204
    Taxes on alcohol, tobacco, pharmaceuticals and gambling31 92431 17037 55334 34030 176
    Real estate tax14 20514 74814 81815 56616 092
    Other taxes13 56814 45115 70717 85517 600
    Capital taxes7344644832
    Taxes on inheritance and gifts7344644832
    Social security contributions362 660382 860386 761408 684436 819
    Employees' contributions148 477156 092159 974169 551179 647
    Employees' contributions to the National Insurance Scheme143 815151 190154 983164 323174 182
    Employees' contributions to other public insurance schemes4 6624 9014 9915 2275 465
    Employers' contributions214 183226 768226 787239 133257 172
    Employers' contributions to the National Insurance Scheme185 521196 621196 440210 662227 900
    Employers' contributions to other public insurance schemes28 66330 14730 34728 47229 272
    Explanation of symbols
  • General government. Social benefits to households. NOK million
    General government. Social benefits to households. NOK million
    20182019202020212022
    Social benefits in kind76 03178 23578 34786 39992 143
    Transfers to private kindergartens21 63422 48521 63923 64823 908
    Transport services4 9055 2165 0925 3275 773
    Health services47 45548 45649 60255 31257 728
    Other social benefits in kind2 0372 0772 0142 1114 735
    Social benefits in cash505 260524 244579 330593 893613 709
    Pensions342 337361 290375 521397 595421 031
    Retirement pensions242 968255 147264 885281 852299 276
    Disability pensions93 07999 753104 197109 016114 928
    Other pensions6 2916 3896 4396 7286 827
    Emplyment related benefits110 559109 516150 067141 804133 857
    Unemployment benefits11 1139 45940 41127 54412 438
    Work Assessment Allowance32 66629 66130 19633 27736 111
    Vocational rehabilitation benefits00000
    Sickness benefits45 03747 60555 26855 37958 917
    Parental benefits19 53720 45121 78123 25924 056
    Other emplyment related benefits2 2062 3392 4102 3452 335
    Family related benefits19 12819 77320 13321 02021 507
    Child benefit14 87415 75716 26917 35118 154
    Cash benefit for parents1 7171 6111 5501 4171 170
    Other family related benefits2 5372 4052 3142 2522 183
    Education benefits12 40113 23313 27613 07614 568
    Educational grant3 1793 4193 6593 6384 102
    Converted student loans6 7197 0687 0287 2027 871
    Other education benefits2 5042 7462 5892 2362 596
    Social assistance benefits17 27916 86816 06815 89318 510
    Municipal social assistance benefit7 0037 0186 7366 5207 641
    Housing allowances3 6093 9824 1714 1435 331
    Introduction benefit for immigrants4 2573 5392 9732 6022 856
    Other social benefits2 4102 3302 1882 6282 682
    Benefits in cash n.e.c.3 5553 5644 2654 5044 235
    Patient injury compensation1 0101 0711 1491 0531 137
    Compensation to victims of violence277270358459374
    Other compensation arrangments494360413465457
    Other benefits in cash n.e.c.1 7741 8642 3452 5282 267
    Explanation of symbols
  • General government expenditure by function. NOK million
    General government expenditure by function. NOK million
    20182019202020212022
    Total expenditure1 705 8201 805 7681 963 0642 001 3722 148 833
    01 General public services147 165159 989163 599164 034188 937
    02 Defence60 36267 17968 99372 18080 444
    03 Public order and safety40 68343 43343 77744 96649 208
    04 Economic affairs191 282206 800273 986239 111268 958
    05 Environment protection30 72232 57636 13538 41147 089
    06 Housing and community amenities27 52428 99830 73629 80335 109
    07 Health283 782302 698320 964353 729373 187
    08 Recreation, culture and religion58 36563 19565 63268 80570 045
    09 Education190 884198 824200 891207 917220 070
    10 Social protection675 051702 077758 349782 418815 787
    Explanation of symbols

About the statistics

The statistics provide information on expenditure in the central and local government sectors, broken down by expenditure type and function. It also shows how revenue is generated, such as taxes, fees, user payments, interest and dividends.

See Definitions in government finance statistics for definitions of variables and other concepts used in government finance statistics.

National accounting standards

The statistics are based on the guidelines for financial accounting in the national accounting standards System of National Accounts 2008 (SNA 2008) and European System of Accounts 2010 (ESA 2010), as well as the IMF's Government Finance Statistics Manual 2014 (GFSM 2014).

Sector classification

Each institutional sector comprises institutional units with broadly similar behaviour. The institutional units are grouped into mutually exclusive institutional sectors on the basis of economic activity, organizational structure and ownership. Institutional units are autonomous entities that are capable, in their own right, of owning assets, incurring liabilities and engaging in economic activities and in transactions with other entities. In most cases, the institutional unit is identical to the legal unit or persons or groups of persons in the form of households.

The institutional sector classification in the financial accounts is based on the recommendations of the SNA 2008 and ESA 2010.

Classification of expenditure by function

Grouping of expenditure by function or purpose is based on the UN's Classification of the Functions of Government (COFOG).

Name: General government revenue and expenditure
Topic: Public sector

8 December 2023

Division for Public Finance

National level only.

Preliminary annual figures are released in March after the end of the reference period. Updated figures are released in June and in September. Quarterly figures are released approximately 75-80 days after the end of the reference period.

Eurostat

OECD

IMF

Collected and revised data are stored securely by Statistics Norway in compliance with applicable legislation on data processing.

Statistics Norway can grant access to the source data (de-identified or anonymised microdata) on which the statistics are based, for researchers and public authorities for the purposes of preparing statistical results and analyses. Access can be granted upon application and subject to conditions. Refer to the details about this at Access to data from Statistics Norway.

The purpose of the statistics is to provide long time series for revenue and expenditure in general government based on the international guidelines for national accounts and government finance statistics. Further, Norway is obliged to compile and report such statistics to EU’s statistical organization – Eurostat.

There are comparable figures from 1978 to the present.

General government revenue and expenditure is part of the national accounting system, which is important for analyzing the economic development. Statistics Norway's macroeconomic models are largely based on national accounts statistics. Other users are Norges Bank, the Ministry of Finance, research institutes and media.

The statistics can, among other things, contribute to describe the total size and composition of the general government and its impact on overall demand and supply, investments and tax burden. In addition, it can be used to compare general government in Norway and other countries.

No external users have access to statistics before they are released at 8 a.m. on ssb.no after at least three months’ advance notice in the release calendar. This is one of the most important principles in Statistics Norway for ensuring the equal treatment of users.

In principle, the statistics are incorporated directly into the national accounts. General government revenue and expenditure can be found in central and local government tables in the non financial sector accounts.

The budgetary central government fiscal account is published annually and quarterly. These figures are based on the Ministry of Finance’s own definitions, which deviates from the definitions used in the national accounts and government finance statistics. In addition, annual municipal accounts and county authority accounts are published according to the definitions in the Local government act.

The statistics are developed, produced and disseminated pursuant to Act no. 32 of 21 June 2019 relating to official statistics and Statistics Norway (the Statistics Act).

The statistics are part of the national program for official statistics 2021-2023, main area Public finances.

The population includes the institutional sector general government, as it is defined in the international guidelines. This sector consists of all government units and all non-market institutions that are controlled by central or local government units. Market based non-financial and financial corporations owned by government are not included.

The principal administrative register used is the budgetary central government fiscal account collected from The Norwegian Government Agency for Financial Management. This covers a number of government units such as the Parliament, all ministries, directorates, the Norwegian Armed Forces, police and prison services, law courts, the Norwegian Labour and Welfare Service and the National Insurance Scheme. Data can also be downloaded from statsregnskapet.no.

Public hospitals, as well as the Government Pension Fund, transmit financial statements directly to Statistics Norway.

Other extra-budgetary accounts, such as financial statements from public universities and university colleges public, research institutes, pension funds are collected from statsregnskapet.no.

Government controlled cultural institutions and various public funds are collected individually – from the respective units’ webpage or by special agreement.

Municipalities, county authorities, municipal companies (KF/FKF), inter-municipal companies (IKS) and joint parish councils are obliged to submit financial statements directly to Statistics Norway, via KOSTRA.

Accrued taxes on income and wealth are based on tax statistics for personal tax payers and tax statistics for companies.

Government expenditures related to research and development are estimated on the basis of statistics on R&D in the university and college sector and R&D in the institute sector.

In principle, all accounts are included. In practice some minor accounts are not collected.

The classification of transactions in government finance statistics are based on information in the collected datasets. These datasets contain a classification of transactions by type. Taxes, fees and charges, interest revenue and dividends are all examples of revenue types – while wages and salaries, interest expense, transfers to other sectors and acquisitions of fixed assets are examples of expenditure types. In addition, most accounts contain a classification by function or chapter that gives details regarding the various purposes of government spending – health, education, culture, etc.

Controls consist mainly of checking that the accounts are in balance (i.e. that expenditures equal revenues plus financing). The individual accounts from public hospitals, municipalities, county authorities and joint parish councils are subject to a number of automatic checks when they are reported electronically to Statistics Norway. Remaining checks are done on a macro level and based on the applied characteristics.

When quarterly and preliminary annual figures are released, not all data sources are available. As a consequence, these releases are to some degree based on estimations.

No seasonal adjustments are made.

Employees of Statistics Norway have a duty of confidentiality.

Statistics Norway does not publish figures if there is a risk of the respondent’s contribution being identified. This means that, as a general rule, figures are not published if fewer than three units form the basis of a cell in a table or if the contribution of one or two respondents constitutes a very large part of the cell total.

Statistics Norway can make exceptions to the general rule if deemed necessary to meet the requirements of the EEA agreement, if the respondent is a public authority, if the respondent has consented to this, or when the information disclosed is openly accessible to the public.

More information can be found on Statistics Norway’s website under Methods in official statistics, in the ‘Confidentiality’ section.

There are comparable figures from 1978 to the present.

Government finance statistics are compiled in the same way, and according to the same framework, every year to ensure comparability over time. One tries to avoid substantial breaks in the time series by carrying out any large changes in connection with retroactive revisions.

For the central government minor breaks may occur, since the fiscal account's chart of accounts is often adjusted through resolutions in the Parliament. Breaks in the time series occur relatively seldom for the local government accounts, since the chart of accounts is established by the Local Government Act.

When quarterly and preliminary annual figures are, not all data sources are available. As a consequence, these releases are to some degree based on estimations.

For some revenue and expenditure items the specifications in the administrative registries or submitted financial statements are not good enough to satisfy the international requirements for detailing level. In addition, the chart of accounts is not always adhered to well enough.

In connection with the collected financial statements the respondents may sometimes misunderstand the questionnaires. In addition, errors can be made by Statistics Norway with regards to the classification of transactions by type or function.

When final figures are released, all accounts and other data sources are normally available and will replace preliminary figures and estimations. Taxes from the petroleum industry and gross acquisitions of fixed assets are among the items that, under normal circumstances, are revised the most from preliminary to final release.

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