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Expenditure and revenue

Find out in detail about the government's rendering of accounts, through the General State Account, representing the final outturn of revenue and expenditure.

From what stage of the budget cycle is this information?

Result

The Government clears the final accounts of the budget and produces the General State Account, summarizing all the data on the execution of expenditure and revenue for the twelve months of the respective year.

State budget over the years
Select a year to view information from any State Budget.
  • 2019
  • 2020
  • 2021
  • 2022
  • 2023

Running the accounts

By consolidating all the information relating to the annual balance of Portugal's accounts, the General State Account reflects the difference between the revenue obtained and the expenditure incurred.

Balance between expenditure and revenue

Chart
Source DGO
31.12.2023

Balance between expenditure and revenue

Table
State Budget Year Forecast expenditure Executed expenditure Forecast revenue Raised revenue
2023
2022

Balance between expenditure and revenue

Table

State Budget Year

2023

Forecast expenditure

Executed expenditure

Forecast revenue

Raised revenue

State Budget Year

2022

Forecast expenditure

Executed expenditure

Forecast revenue

Raised revenue

Source DGO
31.12.2023

Expenditure and revenue in detail

Expenditure amount already executed

Chart
Source DGO
31.12.2023

Expenditure amount already executed

Table
Expenditure Expected value Executed amount
Current transfers
Expenditure on personnel
Acquisition of current goods and services
Interest and other credit charges
Expenses with investments in assets (equipment, buildings)
Other Current expenditure
Transfers to investments
Subsidies
Other investment expenses
Consolidation accounting adjustments
Total

Expenditure amount already executed

Table

Expenditure

Current transfers

Expected value

Executed amount

Expenditure

Expenditure on personnel

Expected value

Executed amount

Expenditure

Acquisition of current goods and services

Expected value

Executed amount

Expenditure

Interest and other credit charges

Expected value

Executed amount

Expenditure

Expenses with investments in assets (equipment, buildings)

Expected value

Executed amount

Expenditure

Other Current expenditure

Expected value

Executed amount

Expenditure

Transfers to investments

Expected value

Executed amount

Expenditure

Subsidies

Expected value

Executed amount

Expenditure

Other investment expenses

Expected value

Executed amount

Expenditure

Consolidation accounting adjustments

Expected value

Executed amount

Total

Expected value

Executed amount

Source DGO
31.12.2023

Revenue raised

Chart
Source DGO
31.12.2023

Revenue raised

Table
Revenue Expected value Raised value
Indirect taxes
Income taxes (IRS, IRC, IMI...)
Current transfers
Acquisition of current goods and services
Transfers to investments
Contributions to Social Security, CGA e ADSE
Fees, fines and other penalties
Property income (interest, dividends, rent)
Other revenue
Money to be transferred to the European Union
Sale of state assets
Recovery of overpayments from previous years
State compensation and other revenue
Consolidation accounting adjustments
Total

Revenue raised

Table

Revenue

Indirect taxes

Expected value

Raised value

Revenue

Income taxes (IRS, IRC, IMI...)

Expected value

Raised value

Revenue

Current transfers

Expected value

Raised value

Revenue

Acquisition of current goods and services

Expected value

Raised value

Revenue

Transfers to investments

Expected value

Raised value

Revenue

Contributions to Social Security, CGA e ADSE

Expected value

Raised value

Revenue

Fees, fines and other penalties

Expected value

Raised value

Revenue

Property income (interest, dividends, rent)

Expected value

Raised value

Revenue

Other revenue

Expected value

Raised value

Revenue

Money to be transferred to the European Union

Expected value

Raised value

Revenue

Sale of state assets

Expected value

Raised value

Revenue

Recovery of overpayments from previous years

Expected value

Raised value

Revenue

State compensation and other revenue

Expected value

Raised value

Revenue

Consolidation accounting adjustments

Expected value

Raised value

Total

Expected value

Raised value

Source DGO
31.12.2023

The Portuguese public debt

Public debt is among the most significant and widely cited indicators when it comes to assessing a country's financial soundness. Briefly, it reflects the percentage of debt that the country needs to incur to cover its expenses, when compared to its wealth output, express as the Gross Domestic Product (GDP).

Whilst analysing this indicator in the General State Account, the percentage of public debt in relation to GDP, especially in a budgetary context, it is important to always bear in mind its evolution over time.

Evolution of the public debt percentage in relation to GDP

Chart
Source Banco de Portugal
31.12.2023

Evolution of the public debt percentage in relation to GDP

Table
Year Percentage of public debt
2019
2020
2021

Evolution of the public debt percentage in relation to GDP

Table

Year

2019

Percentage of public debt

Year

2020

Percentage of public debt

Year

2021

Percentage of public debt

Source Banco de Portugal
31.12.2023

Technically speaking...

To complete all the information presented here, we advise you to consult additional data on other platforms outside the portal.

General State Account of Central Administration

General Budget Directorate

General State Account of Public Administrations

General Budget Directorate

Opinions on the General State Account

Audit Office