General government revenue and expenditure

Updated: 5 March 2024

Next update: 7 June 2024

Government expenditure in per cent of GDP the last four quarters
Government expenditure in per cent of GDP the last four quarters
4th quarter 2023
45.8
%
General government. Revenue and expenditure last four quarters, NOK billion
General government. Revenue and expenditure last four quarters, NOK billion
4th quarter 20214th quarter 20224th quarter 2023
Revenue2 4473 6123 186
Expenditure2 0032 1522 349
Net lending4451 459837
Expenditure in per cent of GDP46.337.745.8
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
    1st quarter 20232nd quarter 20233rd quarter 20234th quarter 2023
    A. Revenue835 661833 073707 500809 530
    Taxes on income, wealth etc310 311265 571255 358306 422
    Taxes on goods and services123 703127 255123 896140 145
    Capital taxes82882
    Social security contributions112 072123 681116 348126 969
    Property income246 865273 383168 756189 651
    Administrative fees and sales of goods and services37 81938 46638 72740 519
    Current transfers4 8834 6894 4075 822
    B. Expense527 596576 827555 491610 009
    Compensation of employees150 169164 773159 345167 819
    Use of goods and services84 81886 86386 73692 338
    Consumption of fixed capital and R&D43 14243 83344 22045 145
    Property expense12 41212 95114 63218 048
    Social benefits in kind25 19424 77123 05526 890
    Social benefits in cash152 953171 106169 350177 421
    Subsidies27 51522 90425 01125 640
    Current transfers27 28145 15830 02351 730
    Capital transfers4 1124 4683 1194 978
    C. Change in net worth from transactions (A-B)308 065256 246152 009199 521
    D. Net acquisitions of non-financial assets5 74917 28914 60041 413
    Gross acquisitions of fixed assets and R&D49 62461 65259 62588 440
    Consumption of fixed capital and R&D (-)-43 933-44 639-45 032-45 980
    Net acquisitions of non-financial non-produced assets582767-1 047
    E. Total expenditure533 345594 116570 091651 422
    F. Net lending/borrowing (A-E)302 316238 957137 409158 108
    Explanation of symbols
  • General government. Revenue and expenditure. Annual. NOK million
    General government. Revenue and expenditure. Annual. NOK million
    20192020202120222023
    A. Revenue2 040 3861 874 4582 447 4253 611 5783 185 762
    Taxes on income, wealth etc619 007514 962908 9341 547 0221 137 662
    Taxes on goods and services438 262444 682477 463504 768514 999
    Capital taxes4464483246
    Social security contributions382 860386 761408 692434 658479 070
    Property income458 788387 147505 527960 133878 655
    Administrative fees and sales of goods and services126 968123 683128 629145 062155 531
    Current transfers14 45717 15818 13219 90319 801
    B. Expense1 721 1731 893 6571 932 0512 082 7262 269 922
    Compensation of employees527 151538 376566 166598 767642 106
    Use of goods and services254 528268 306291 643320 778350 756
    Consumption of fixed capital and R&D127 128136 643146 488163 149176 340
    Property expense26 06823 93718 81530 60058 042
    Social benefits in kind78 23578 34786 21191 61199 909
    Social benefits in cash524 244579 330594 546613 773670 830
    Subsidies65 39991 38887 870117 813101 071
    Current transfers109 070123 200128 494127 834154 191
    Capital transfers9 35054 13011 81718 40116 677
    C. Change in net worth from transactions (A-B)319 212-19 200515 3741 528 852915 841
    D. Net acquisitions of non-financial assets84 59569 40670 62069 66079 052
    Gross acquisitions of fixed assets and R&D214 169217 404220 455240 023259 342
    Consumption of fixed capital and R&D (-)-129 848-139 350-149 366-166 190-179 584
    Net acquisitions of non-financial non-produced assets274-8 648-470-4 173-706
    E. Total expenditure (B+D)1 805 7681 963 0642 002 6712 152 3862 348 973
    F. Net lending/borrowing (A-E)234 618-88 606444 7541 459 192836 789
    Explanation of symbols
  • General government. Taxes and social security contributions. NOK million
    General government. Taxes and social security contributions. NOK million
    20192020202120222023
    Taxes on income, wealth etc619 007514 962908 9341 547 0221 137 662
    Taxes on income and wealth, excluding extraction of petroleum491 941490 222601 416655 331663 500
    Corporate tax and national tax on individuals' income388 278393 615478 297484 299486 800
    Bracket tax and tax on ground rent income82 43177 03298 970136 199133 300
    Net wealth tax17 00417 71918 90526 92532 100
    Tax on dividends paid to foreign shareholders4 2281 8555 2447 90911 300
    Taxes on income and wealth from extraction of petroleum114 24116 800299 222882 716465 000
    Ordinary income tax on petroleum revenue34 03416 80094 654261 887110 000
    Special tax on petroleum income80 2070204 568620 829355 000
    Other taxes on income and wealth n.e.c.12 8247 9418 2968 9759 161
    Taxes on goods and services438 262444 682477 463504 768514 999
    Value added tax307 000311 600338 900371 700381 500
    Customs duties3 7253 9424 6974 5794 211
    Taxes on petroleum extraction5 4805 7145 0367 1667 742
    Taxes on motor vehicles31 62526 72126 26124 25722 341
    Energy and pollution taxes30 06328 62734 80733 33733 390
    Taxes on alcohol, tobacco, pharmaceuticals and gambling31 17037 55334 34030 13630 379
    Real estate tax14 74814 81815 56616 09117 575
    Other taxes14 45115 70717 85617 50217 860
    Capital taxes4464483246
    Taxes on inheritance and gifts4464483246
    Social security contributions382 860386 761408 692434 658479 070
    Employees' contributions156 092159 974169 637177 415188 895
    Employees' contributions to the National Insurance Scheme151 190154 983164 411171 900183 000
    Employees' contributions to other public insurance schemes4 9014 9915 2255 5155 895
    Employers' contributions226 768226 787239 055257 243290 175
    Employers' contributions to the National Insurance Scheme196 621196 440210 601228 011256 966
    Employers' contributions to other public insurance schemes30 14730 34728 45529 23233 209
    Explanation of symbols
  • General government. Social benefits to households. NOK million
    General government. Social benefits to households. NOK million
    20192020202120222023
    Social benefits in kind78 23578 34786 21191 61199 909
    Transfers to private kindergartens22 48521 63923 64823 909..
    Transport services5 2165 0925 3275 541..
    Health services48 45649 60255 12557 535..
    Other social benefits in kind2 0772 0142 1114 626..
    Social benefits in cash524 244579 330594 546613 773670 830
    Pensions361 290375 521397 562421 016456 332
    Retirement pensions255 147264 885282 288299 360325 958
    Disability pensions99 753104 197108 743114 808123 132
    Other pensions6 3896 4396 5316 8487 242
    Emplyment related benefits109 516150 067142 490133 845145 383
    Unemployment benefits9 45940 41127 54412 4259 941
    Work Assessment Allowance29 66130 19633 27736 11140 660
    Vocational rehabilitation benefits00000
    Sickness benefits47 60555 26856 05758 91767 707
    Parental benefits20 45121 78123 25924 05624 713
    Other emplyment related benefits2 3392 4102 3532 3352 363
    Family related benefits19 77320 13321 02021 50724 629
    Child benefit15 75716 26917 35118 15421 364
    Cash benefit for parents1 6111 5501 4171 1701 104
    Other family related benefits2 4052 3142 2522 1832 161
    Education benefits13 23313 27613 07614 56815 602
    Educational grant3 4193 6593 6384 1023 723
    Converted student loans7 0687 0287 2027 8717 966
    Other education benefits2 7462 5892 2362 5963 913
    Social assistance benefits16 86816 06815 89318 64924 831
    Municipal social assistance benefit7 0186 7366 5207 65210 041
    Housing allowances3 9824 1714 1435 3325 649
    Introduction benefit for immigrants3 5392 9732 6022 8575 299
    Other social benefits2 3302 1882 6282 8093 843
    Benefits in cash n.e.c.3 5644 2654 5044 1884 052
    Patient injury compensation1 0711 1491 0531 1141 147
    Compensation to victims of violence270358459374522
    Other compensation arrangments360413465457476
    Other benefits in cash n.e.c.1 8642 3452 5282 2441 908
    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

7 June 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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