Government at a Glance 2025

16.2. Structure of government revenues

The structure of government revenues shows the sources from which governments collect their revenues and how these sources evolve over time. Taxes are the single most important source of government revenue in all OECD countries, albeit their relative weight varies across countries. In 2023, taxes accounted for an average of 60.5% of government revenues, with the highest share in Denmark (86.8%) and Australia (82.4%). By contrast, countries such as Costa Rica (42.5%), Slovak Republic (46.2%) and Czechia (46.3%) recorded lower tax shares and relied more heavily on revenues from social contributions, which made up an average of 24.5% of revenues across OECD countries in 2023. OECD countries also collect a small proportion of their revenues from sales of goods and services, 8.2% on average. Grants and other sources are the smallest revenue category, representing 6.8% on average. However, for some Latin American countries, such as Mexico (25.2%%), Colombia (35.5%) and Costa Rica (32%), as well as Norway (27.9%), it is a significant revenue source (Figure ‎16.4).

The share of revenues coming from taxes in 2023 has increased by an average of 1 percentage point (p.p.) compared to 2019, whereas revenue from social contributions has decreased by 0.7 p.p. compared to the pre-pandemic levels. For sales (-0.4 p.p.) and grants and other revenues (+0.1 p.p.), the changes are relatively small on average. However, in some countries the differences are more pronounced. Costa Rica stands out with a decrease of 16.0 p.p. share of revenues from taxes and a 9.3 p.p. decrease from social contributions, in favour of grants and other revenues, which grew in comparative share by 26.9 p.p. (Figure ‎16.5). Costa Rica has been undertaking an ambitious, multi-year multi-dimensional reform programme supported through international funds (IMF 2024).

The largest share of government tax revenue in 2022 came from income and profits, accounting for 36.5% on average across OECD countries, compared to 33.9% in 2019 (Figure ‎16.6). It represented the largest share of tax revenues in 18 out of 38 OECD countries in 2022, with Denmark (64.6%), Australia (62.2%), and Norway (60.9%) being the countries with the highest share coming from these sources in 2022. Taxes on goods and services was the second largest revenue source (31.6%), followed by social security contributions (24.8%). Chile had the highest share of revenues coming from goods and services, 47.8%, which is mainly attributed to a high reliance on value added taxes (VAT) and a low share of the population eligible to pay income tax (OECD, 2025). In contrast, Czechia was the country with the highest share of revenues coming from social security contributions, 45.9%, due to relatively higher taxes on labour compared to income (OECD, 2023).

Methodology and definitions

Data on revenues are computed from the OECD National Accounts Statistics (database), which are based on the System of National Accounts (SNA). The 2008 SNA framework has been implemented by all OECD countries (see Annex G). Revenues include taxes (e.g. on consumption, income, wealth, property and capital), net social contributions (i.e. contributions for pensions, health and social security after deduction of social insurance scheme service charges, where applicable), sales of goods and services (e.g. market output of government establishments, entrance fees), and grants and other sources (e.g. current and capital grants, property income, and subsidies). These aggregates were constructed using sub-account items (see Annex H). The data in Figure ‎16.6 come from OECD Revenue Statistics. The definitions of tax revenues differ between SNA and OECD Revenue Statistics, especially regarding compulsory social security contributions. In SNA, taxes are mandatory unrequited payments, in cash or in kind, made by institutional units to the government. Net social contributions are actual or imputed payments to social insurance schemes to make provision for social benefits to be paid. These may be compulsory or voluntary and funded or unfunded. OECD Revenue Statistics treat compulsory social security contributions as taxes, whereas the SNA considers them net social contributions because the receipt of social security benefits depends, in most countries, upon appropriate contributions having been made, even though the size of the benefit is not necessarily related to the amount of the contributions.

Further reading

OECD (2025), OECD Economic Surveys: Chile 2025, OECD Publishing, Paris, https://doi.org/10.1787/efad96ce-en.

IMF (2024), Costa Rica, sixth review under the extended arrangement under the extended fund facility, third review under the resilience and sustainability facility arrangement, and monetary policy consultation clause, https://www.imf.org/en/Publications/CR/Issues/2024/06/14/Costa-Rica-Sixth-Review-Under-the-Extended-Arrangement-Under-the-Extended-Fund-Facility-550543.

OECD (2023), OECD Economic Surveys: Czech Republic 2023, OECD Publishing, Paris, https://doi.org/10.1787/e392e937-en.

Figure notes

Figure ‎16.4 and Figure ‎16.5. Data for Chile and Türkiye are not available. Australia does not collect revenues via social contributions because it does not operate government social insurance schemes. Data for Brazil are for 2021 rather than 2023.

Figure ‎16.6. For the OECD-EU countries total taxation includes custom duties collected on behalf of the EU. 2022 is the latest available year for which data are available for all OECD countries. OECD average is unweighted.

Figure ‎16.4. Structure of general government revenues, 2023 and 2024

Source: OECD National Accounts Statistics (database).

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Figure ‎16.5. Change in the structure of general government revenues, 2019-23

Source: OECD National Accounts Statistics (database).

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Figure ‎16.6. Breakdown of tax revenues as a percentage of total taxation, 2019 and 2022

Source: OECD Revenue Statistics (database).

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