FIGURES CONCERNING THE FEDERALLY COLLECTED TAX REVENUES: (cumulative) monthly revenues in million euros

The table below shows the total tax revenues realised on a cash basis, as these concepts are described in the general notes on the federal budget. It includes all tax revenues collected by the FPS Finance, including those that are subsequently transferred to other authorities or institutions, with the exception of local authorities. As indicated, these tables follow the Belgian budgetary procedures and therefore differ from the ESA 2010 classification used in, among others, the National Accounts and the National Tax List (European Commission).

download:  data (XLSX, 130.12 KB) and  metadata (XLSX, 19.27 KB)

FEDERAL TAX EXPENDITURES REPORT

The “Inventory of Tax expenditures”  is published on a yearly basis, as an annex to the Ways and Means Budget ("Budget des Voies et Moyens - Middelenbegroting"). The full publication occurs in Dutch and in French,  under the title "Inventory of tax exemptions, deductions and credits having an impact on federal tax revenue". This means that in addition to tax expenditures, the full publication also includes the cost (revenue forgone) of provisions that are considered as part of the benchmark tax system. In this publication, we restrict to tax expenditures, this means those who deviate from the benchmark tax system and are thus focused on specific incentive targets which could be reached by direct expenditures. The Inventory aims also to increase budget transparency and to establish closer links between tax and direct expenditures.

The Inventory is based on the following definition of "tax expenditure" as initially chosen by the High Council of Finance:  a loss of revenue resulting from a departure from the benchmark tax system that intends to favor specific taxpayers or economic, social, cultural activities, and that could be replaced by a direct subsidy.

• download:  data (XLSX, 194.9 KB) and  metadata (XLSX, 20.98 KB)
•  Methodology of federal tax expenditures  (PDF, 397.51 KB)
• Forecasting of tax expenditures:  Withholding tax (PDF, 279.58 KB) and  Personal income tax (PDF, 538.73 KB)

Many more detailed figures are available on the Dutch and French version of the website of the FPS Finance.