403023
/en/offentlig-sektor/statistikker/offinnut/kvartal
403023
statistikk
2020-03-02T08:00:00.000Z
Public sector;Public sector
en
offinnut, General government revenue and expenditure, central government, local government, taxes, duties, national insurance contributions, pension premiums, revenue by type (for example fines, fees, tolls), expenditure by type (for example disability pension, child benefit, subsidies), expenditure by function (for example health care, environmental protection, culture), public deficit, municipal accounts, municipal economy, municipal finances, net financial investments.Local government finances , General government , Central government finances , Public sector
true

General government revenue and expenditure

Updated

Next update

Key figures

5.7 %

increase in government expenditure in the last year

General government. Revenue and expenditure last four quarters
NOK billionChange in per cent from last year
4th quarter 20174th quarter 20184th quarter 20194th quarter 20184th quarter 2019
Revenue1 8011 9832 03010.22.4
Expenditure1 6361 7071 8044.35.7
Net lending165277227
 
Expenditure in per cent of GDP49.648.351.0

See selected tables from this statistics

Table 1 
General government. Revenue and expenditure. Quarterly. NOK million

General government. Revenue and expenditure. Quarterly. NOK million
1st quarter 20192nd quarter 20193rd quarter 20194th quarter 2019
A. Revenue511 846548 542476 975492 856
Taxes on income, wealth etc161 392151 341139 394156 052
Taxes on goods and services105 790108 797110 475115 494
Capital taxes197414
Social security contributions91 083101 88292 66496 307
Property income117 945151 03399 16388 373
Administrative fees and sales of goods and services31 94331 87732 02731 724
Current transfers3 6743 6053 2484 892
 
B. Expense415 542435 541424 541444 938
Compensation of employees126 479137 101131 146132 382
Use of goods and services63 77764 04563 67162 971
Consumption of fixed capital and R&D31 29631 79731 97432 536
Property expense6 7696 3736 5896 736
Social benefits in kind19 18519 04719 11519 997
Social benefits in cash124 506133 619130 859136 232
Subsidies15 60615 44618 06716 508
Current transfers24 95626 22921 55634 563
Capital transfers2 9681 8841 5643 012
 
C. Change in net worth from transactions (A-B)96 304113 00152 43447 918
 
D. Net acquisitions of non-financial assets16 96118 99023 32623 719
Gross acquisitions of fixed assets and R&D48 72151 26855 90156 744
Consumption of fixed capital and R&D (-)-31 948-32 459-32 640-33 213
Net acquisitions of non-financial non-produced assets18818165188
 
E. Total expenditure432 503454 531447 867468 657
 
F. Net lending/borrowing (A-E)79 34394 01129 10824 199

Table 2 
General government. Revenue and expenditure. Annual. NOK million

General government. Revenue and expenditure. Annual. NOK million
20152016201720182019
A. Revenue1 696 2191 696 3901 800 5681 983 4152 030 219
Taxes on income, wealth etc503 056489 016532 160616 235608 179
Taxes on goods and services372 032389 807411 414429 787440 556
Capital taxes295206917344
Social security contributions329 000334 777344 757361 517381 936
Property income377 080363 844388 388443 586456 514
Administrative fees and sales of goods and services105 471107 713113 120119 472127 571
Current transfers9 28511 02710 63812 74615 419
 
B. Expense1 463 3711 516 9581 575 5751 640 1261 720 562
Compensation of employees443 753459 919480 538503 332527 108
Use of goods and services208 979216 707229 965240 044254 464
Consumption of fixed capital and R&D102 184107 079112 143120 682127 603
Property expense26 86524 30822 64425 31226 467
Social benefits in kind69 06872 45274 01075 18377 344
Social benefits in cash460 634478 468493 374505 536525 216
Subsidies55 07957 83859 50962 24765 627
Current transfers90 22193 50596 94599 541107 304
Capital transfers6 5896 6826 4468 2489 428
 
C. Change in net worth from transactions (A-B)232 848179 432224 993343 289309 657
 
D. Net acquisitions of non-financial assets45 47653 66560 15666 57282 996
Gross acquisitions of fixed assets and R&D151 990165 169173 842193 238212 634
Consumption of fixed capital and R&D (-)-104 284-109 265-114 530-123 212-130 260
Net acquisitions of non-financial non-produced assets-2 230-2 239843-3 454622
 
E. Total expenditure (B+D)1 508 8481 570 6241 635 7301 706 6981 803 558
 
F. Net lending/borrowing (A-E)187 371125 766164 837276 717226 661

Table 3 
General government. Taxes and social security contributions. NOK million

General government. Taxes and social security contributions. NOK million
20152016201720182019
Taxes on income, wealth etc503 056489 016532 160616 235608 179
Taxes on income and wealth, excluding extraction of petroleum419 989435 930439 969460 170479 733
Corporate tax and national tax on individuals' income378 987374 890366 987370 241377 516
Bracket tax and tax on ground rent income26 88044 29154 01769 86081 669
Net wealth tax13 19614 36415 74716 16916 320
Tax on dividends paid to foreign shareholders9272 3853 2183 9004 228
Taxes on income and wealth from extraction of petroleum69 71439 33579 132143 389115 600
Ordinary income tax on petroleum revenue17 7375 79017 63845 03336 600
Special tax on petroleum income51 97833 54561 49498 35779 000
Other taxes on income and wealth n.e.c.13 35213 75113 05912 67612 845
 
Taxes on goods and services372 032389 807411 414429 787440 556
Value added tax255 182269 216283 518296 801309 000
Customs duties3 4843 5523 5993 7233 752
Taxes on petroleum extraction4 9225 1185 2305 2975 480
Taxes on motor vehicles37 45535 67534 89133 82931 767
Energy and pollution taxes21 96824 82127 27530 54629 616
Taxes on alcohol, tobacco, pharmaceuticals and gambling27 99729 06030 28131 92431 714
Real estate tax11 17812 28513 61114 20514 747
Other taxes9 84710 08013 00813 46314 481
 
Capital taxes295206917344
Taxes on inheritance and gifts295206917344
 
Social security contributions329 000334 777344 757361 517381 936
Employees' contributions134 207137 634142 035148 458156 247
Employees' contributions to the National Insurance Scheme129 973133 387137 668143 795151 351
Employees' contributions to other public insurance schemes4 2344 2474 3674 6634 896
Employers' contributions194 793197 142202 722213 059225 690
Employers' contributions to the National Insurance Scheme169 706172 188176 094184 957196 400
Employers' contributions to other public insurance schemes25 08724 95526 62828 10329 290

Table 4 
General government. Social benefits to households. NOK million

General government. Social benefits to households. NOK million
20152016201720182019
Social benefits in kind69 06872 45274 01075 18377 344
Transfers to private kindergartens19 27520 05920 85621 63422 563
Transport services4 4024 5964 8364 9055 103
Health services43 60844 95346 61947 27648 366
Other social benefits in kind1 7832 8441 6981 3691 312
 
Social benefits in cash460 634478 468493 374505 536525 216
Pensions297 979313 209326 237342 340361 492
Retirement pensions209 696221 573231 947242 968255 109
Disability pensions81 71485 20487 97993 07999 888
Other pensions6 5706 4326 3126 2946 495
Emplyment related benefits112 461114 203114 607110 129108 857
Unemployment benefits13 84215 52314 03211 1239 482
Work Assessment Allowance34 65034 57534 38232 66629 661
Vocational rehabilitation benefits00000
Sickness benefits42 78042 59544 17644 47546 757
Parental benefits19 30419 54619 66019 53720 451
Other emplyment related benefits1 8841 9642 3572 3282 505
Family related benefits20 16019 71819 49619 12819 773
Child benefit15 11315 04315 03214 87415 757
Cash benefit for parents1 6401 5681 6491 7171 611
Other family related benefits3 4073 1072 8152 5372 405
Education benefits11 34211 14111 73712 52613 357
Educational grant2 8762 6842 7983 1793 419
Converted student loans5 7746 0596 4406 7197 068
Other education benefits2 6922 3992 4992 6292 870
Social assistance benefits15 75216 82117 79617 99618 130
Municipal social assistance benefit5 8366 2396 5947 0037 010
Housing allowances3 6603 8053 5123 6094 435
Introduction benefit for immigrants2 8023 5184 3484 2573 551
Other social benefits3 4533 2603 3413 1273 134
Benefits in cash n.e.c.2 9413 3753 5013 4163 607
Patient injury compensation9349869751 0101 078
Compensation to victims of violence383410378277270
Other compensation arrangments390354295292256
Other benefits in cash n.e.c.1 2341 6241 8521 8372 003

Table 5 
General government expenditure by function. NOK million

General government expenditure by function. NOK million
20142015201620172018
Total expenditure1 429 9281 508 8481 570 6241 635 7301 706 698
01 General public services132 039138 177135 762141 319148 108
02 Defence45 09547 50148 42955 55559 950
03 Public order and safety31 96333 16635 93037 81541 063
04 Economic affairs157 505164 101174 136181 023191 134
05 Environment protection25 58527 03628 24729 19231 341
06 Housing and community amenities21 29023 14025 57025 58727 449
07 Health237 234250 097260 318270 455283 777
08 Recreation, culture and religion47 50849 02952 19256 06058 391
09 Education160 392169 455174 430183 168190 923
10 Social protection571 316607 147635 611655 557674 564

About the statistics

The statistics provide information on revenue and expenditure in the central and local government sectors. They include transactions classified by type and function.

Definitions

Definitions of the main concepts and variables

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

Standard classifications

The classification of revenues and expenditures is based on the framework presented in IMF’s Government Finance Statistics Manual 2014. Expenditure by function is based on UN’s The Classification of the Functions of Government (COFOG).

For use in the national accounts' supply and use tables the data are coded by industry (NACE) and product (CPA), and partly also by receiving/paying institutional sector. This material is only disseminated through the national accounts.

Administrative information

Name and topic

Name: General government revenue and expenditure
Topic: Public sector

Next release

Responsible division

Division for Public Finance

Regional level

National level only.

Frequency and timeliness

Annual and quarterly figures. Preliminary annual figures are released in February/March after the end of the reference period – and updated figures are released in May/June and in August. Quarterly figures are released approximately 75-80 days after the end of the reference period.

International reporting

Eurostat

OECD, Revenue Statistics

IMF, Government Finance Statistics Yearbook

Microdata

Microdata are stored in SAS and Oracle databases, and disseminated data are stored in the FAME database.

Background

Background and purpose

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.

After comprehensive revisions in 1995 and 2012 there are comparable figures from 1978 to the present.

Users and applications

Government finance statistics are input to the national accounts. Other important users are the Ministry of Finance, the Ministry of Local Government and Modernisation, KS (the Municipalities Central Association), the Central Bank of Norway, research institutes and mass media.

Access to figures before data is released: The Ministry of Finance is granted access to imputed accrued employer contributions to the National Insurance Scheme before data is released by Statistics Norway. Publication of this material is not allowed until the figures are released by Statistics Norway.

Equal treatment of users

No external users have access to the statistics and analyses before they are published and accessible simultaneously for all users on ssb.no at 8 am. Prior to this, a minimum of three months' advance notice is given in the Statistics Release Calendar. This is one of Statistics Norway’s key principles for ensuring that all users are treated equally.

Coherence with other statistics

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.

Legal authority

The Statistics Act, §2-2.

EEA reference

Commission Regulation (EC) No 264/2000 on the implementation of Council Regulation No 2223/96 with respect to short-term public finance statistics.

Regulation (EC) No 2516/2000 on modifying the common principles of the European system of national and regional accounts in the Community (ESA) 95 as concerns taxes and social contributions and amending Council Regulation (EC) No 2223/96. Commission Regulation (EC) No 995/2001 on implementing Regulation (EC) No 2516/2000.

Commission Regulation (EC) No 1500/2000 on implementing Council Regulation (EC) No 2223/96 regarding general government expenditure and revenue.

Regulation (EC) No 1221/2002 on quarterly non-financial accounts for General Government.

Production

Population

The statistics are based on international guidelines for national accounts and government finance statistics. These are UN’s System of National Accounts 2010 (SNA2010), EU’s European System of Accounts 2012 (ESA2012), and IMF’s Government Finance Statistics Manual 2014 (GFSM2014).

The population is delimited to 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.

ESA2012 (chapter 20) provides a comprehensive description of the general government sector.

Data sources and sampling

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.

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

Revenues and expenditures of public universities and university colleges are collected from the Database for Statistics on Higher Education (DBH) – a database administered by the Norwegian Centre for Research Data (NSD). Other extra-budgetary accounts, such as financial statements from public research institutes, government controlled cultural institutions and various public funds, are collected individually – from the respective units’ webpage or via email.

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 data collected and published by the Nordic Institute for Studies in Innovation, Research and Education (NIFU).

In principle, all accounts are included. In practice some minor accounts are not collected due to lack of resources or lack of total overview of the population.

Collection of data, editing and estimations

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.

Seasonal adjustment

No seasonal adjustments are made.

Confidentiality

Not relevant.

Comparability over time and space

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.

Accuracy and reliability

Sources of error and uncertainty

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.

Revision

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.

Contact