General government revenue and expenditure

Updated: 8 December 2023

Next update: 5 March 2024

Government expenditure in per cent of GDP the last four quarters
Government expenditure in per cent of GDP the last four quarters
3rd quarter 2023
43.7
%
General government. Revenue and expenditure last four quarters, NOK billion
General government. Revenue and expenditure last four quarters, NOK billion
3rd quarter 20213rd quarter 20223rd quarter 2023
Revenue2 1513 4833 240
Expenditure1 9912 1022 268
Net lending1601 381972
Expenditure in per cent of GDP51.137.543.7
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
    4th quarter 20221st quarter 20232nd quarter 20233rd quarter 2023
    A. Revenue891 221827 247827 940693 822
    Taxes on income, wealth etc377 071304 978262 545243 608
    Taxes on goods and services136 759122 004126 579124 645
    Capital taxes78288
    Social security contributions111 306111 307122 990115 564
    Property income222 374246 522272 996167 091
    Administrative fees and sales of goods and services38 19037 74838 31838 702
    Current transfers5 5144 6804 4844 204
    B. Expense554 608521 422570 939551 097
    Compensation of employees149 780146 607161 135155 939
    Use of goods and services84 30984 39686 24485 883
    Consumption of fixed capital and R&D42 22943 12943 88644 139
    Property expense11 53212 01512 18913 562
    Social benefits in kind24 18925 22824 82423 076
    Social benefits in cash159 178152 998170 667169 955
    Subsidies32 36325 88522 59825 523
    Current transfers42 61827 24645 12030 095
    Capital transfers8 4103 9184 2762 925
    C. Change in net worth from transactions (A-B)336 613305 825257 001142 725
    D. Net acquisitions of non-financial assets33 3805 92317 12413 324
    Gross acquisitions of fixed assets and R&D79 59449 80861 56758 291
    Consumption of fixed capital and R&D (-)-43 019-43 939-44 714-44 970
    Net acquisitions of non-financial non-produced assets-3 195542713
    E. Total expenditure587 988527 345588 063564 421
    F. Net lending/borrowing (A-E)303 233299 902239 877129 401
    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 447 4253 611 578
    Taxes on income, wealth etc617 372619 007514 962908 9341 547 022
    Taxes on goods and services429 961438 262444 682477 463504 768
    Capital taxes7344644832
    Social security contributions362 660382 860386 761408 692434 658
    Property income443 837458 788387 147505 527960 133
    Administrative fees and sales of goods and services119 169126 968123 683128 629145 062
    Current transfers12 20314 45717 15818 13219 903
    B. Expense1 637 7901 721 1731 893 6571 932 0512 082 726
    Compensation of employees503 228527 151538 376566 166598 767
    Use of goods and services239 935254 528268 306291 643320 778
    Consumption of fixed capital and R&D119 317127 128136 643146 488163 149
    Property expense24 32326 06823 93718 81530 600
    Social benefits in kind76 03178 23578 34786 21191 611
    Social benefits in cash505 260524 244579 330594 546613 773
    Subsidies62 19265 39991 38887 870117 813
    Current transfers99 762109 070123 200128 494127 834
    Capital transfers7 7429 35054 13011 81718 401
    C. Change in net worth from transactions (A-B)347 488319 212-19 200515 3741 528 852
    D. Net acquisitions of non-financial assets68 03184 59569 40670 62069 660
    Gross acquisitions of fixed assets and R&D193 933214 169217 404220 455240 023
    Consumption of fixed capital and R&D (-)-121 855-129 848-139 350-149 366-166 190
    Net acquisitions of non-financial non-produced assets-4 048274-8 648-470-4 173
    E. Total expenditure (B+D)1 705 8201 805 7681 963 0642 002 6712 152 386
    F. Net lending/borrowing (A-E)279 457234 618-88 606444 7541 459 192
    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 962908 9341 547 022
    Taxes on income and wealth, excluding extraction of petroleum461 307491 941490 222601 416655 331
    Corporate tax and national tax on individuals' income370 799388 278393 615478 297484 299
    Bracket tax and tax on ground rent income70 61182 43177 03298 970136 199
    Net wealth tax15 99717 00417 71918 90526 925
    Tax on dividends paid to foreign shareholders3 9004 2281 8555 2447 909
    Taxes on income and wealth from extraction of petroleum143 389114 24116 800299 222882 716
    Ordinary income tax on petroleum revenue45 03334 03416 80094 654261 887
    Special tax on petroleum income98 35780 2070204 568620 829
    Other taxes on income and wealth n.e.c.12 67612 8247 9418 2968 975
    Taxes on goods and services429 961438 262444 682477 463504 768
    Value added tax296 900307 000311 600338 900371 700
    Customs duties3 6553 7253 9424 6974 579
    Taxes on petroleum extraction5 2975 4805 7145 0367 166
    Taxes on motor vehicles33 82931 62526 72126 26124 257
    Energy and pollution taxes30 58230 06328 62734 80733 337
    Taxes on alcohol, tobacco, pharmaceuticals and gambling31 92431 17037 55334 34030 136
    Real estate tax14 20514 74814 81815 56616 091
    Other taxes13 56814 45115 70717 85617 502
    Capital taxes7344644832
    Taxes on inheritance and gifts7344644832
    Social security contributions362 660382 860386 761408 692434 658
    Employees' contributions148 477156 092159 974169 637177 415
    Employees' contributions to the National Insurance Scheme143 815151 190154 983164 411171 900
    Employees' contributions to other public insurance schemes4 6624 9014 9915 2255 515
    Employers' contributions214 183226 768226 787239 055257 243
    Employers' contributions to the National Insurance Scheme185 521196 621196 440210 601228 011
    Employers' contributions to other public insurance schemes28 66330 14730 34728 45529 232
    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 21191 611
    Transfers to private kindergartens21 63422 48521 63923 64823 909
    Transport services4 9055 2165 0925 3275 541
    Health services47 45548 45649 60255 12557 535
    Other social benefits in kind2 0372 0772 0142 1114 626
    Social benefits in cash505 260524 244579 330594 546613 773
    Pensions342 337361 290375 521397 562421 016
    Retirement pensions242 968255 147264 885282 288299 360
    Disability pensions93 07999 753104 197108 743114 808
    Other pensions6 2916 3896 4396 5316 848
    Emplyment related benefits110 559109 516150 067142 490133 845
    Unemployment benefits11 1139 45940 41127 54412 425
    Work Assessment Allowance32 66629 66130 19633 27736 111
    Vocational rehabilitation benefits00000
    Sickness benefits45 03747 60555 26856 05758 917
    Parental benefits19 53720 45121 78123 25924 056
    Other emplyment related benefits2 2062 3392 4102 3532 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 649
    Municipal social assistance benefit7 0037 0186 7366 5207 652
    Housing allowances3 6093 9824 1714 1435 332
    Introduction benefit for immigrants4 2573 5392 9732 6022 857
    Other social benefits2 4102 3302 1882 6282 809
    Benefits in cash n.e.c.3 5553 5644 2654 5044 188
    Patient injury compensation1 0101 0711 1491 0531 114
    Compensation to victims of violence277270358459374
    Other compensation arrangments494360413465457
    Other benefits in cash n.e.c.1 7741 8642 3452 5282 244
    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 002 6712 152 386
    01 General public services147 165159 989163 599163 752187 456
    02 Defence60 36267 17968 99372 16480 443
    03 Public order and safety40 68343 43343 77744 96349 403
    04 Economic affairs191 282206 800273 986240 280272 862
    05 Environment protection30 72232 57636 13538 95047 045
    06 Housing and community amenities27 52428 99830 73629 80335 140
    07 Health283 782302 698320 964353 322373 230
    08 Recreation, culture and religion58 36563 19565 63269 01270 564
    09 Education190 884198 824200 891207 338220 622
    10 Social protection675 051702 077758 349783 086815 621
    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

5 March 2024

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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