The scope of the RPF Survey includes reform and savings measures for the national (central or federal) government that have been approved or submitted to parliament for the current and upcoming fiscal years (e.g. FY 2025 and FY 2026). In addition, the RPF Survey collects information on reform and savings measures that are under formal discussion at the time of data collection. The data are based on self-reporting by governments and reflect countries’ and economies’ own assessments of their fiscal outlook, reforms and savings measures. The RPF Survey data are intended to identify the main savings measures only and do not necessarily reflect the full range of budgetary developments at the level of individual spending categories.
The RPF Survey was distributed to all 38 OECD Member countries, the eight accession candidate countries and selected economies. Responses were received from 35 OECD Member countries, 3 accession countries (Bulgaria, Peru, Thailand) and one non-Member economy (Chinese Taipei). Data for Colombia, Switzerland and the United States are not available. Chapter 14 (Revenue measures) of the Report does not include data for Chinese Taipei.
The RPF Survey was administered between the end of 2025 and spring 2026. The OECD Secretariat conducted consistency checks as part of the data validation process. Countries and non-Member economies were invited to review their responses and clarify any internal or external inconsistencies, outliers or discrepancies identified during this process.
The RPF Survey combines structured and open-ended questions to capture both the classification and detailed characteristics of fiscal consolidation decisions and measures. For each spending area, a standardised module was used to collect information on the type, characteristics and expected impact of key reforms and saving measures. This involved:
Identification of key reforms and measures that have been approved or submitted to parliament for the current and upcoming fiscal year (multiple-choice questions):
Respondents selected from a predefined list of reform and saving measures, with multiple responses permitted. An “other” category allowed respondents to report measures not covered by the standard classification.
Responses provided under the “other” category were reviewed as part of the OECD conducted data validation process. Where appropriate, and following verification with the respective respondents, these responses were reclassified into existing categories. In some cases, additional categories were introduced to reflect recurrent responses not captured in the initial classification.
Qualitative description (open-ended questions):
Respondents provided a narrative description of the key reforms and saving measures, including design features and implementation details. They were asked to distinguish between:
Measures affecting the current and upcoming fiscal years;
The estimated fiscal impact of the measures for the current and upcoming fiscal years, reported either in national currency or as a percentage of GDP, where available; and
Any additional reforms and saving measures under formal discussion at the time of reporting.
The combination of structured and open-ended responses supports both cross-country comparison of policy approaches and more detailed non representative country-specific insight. However, the results should be interpreted with caution:
The classification and reporting of measures may vary across countries;
Not all respondents provided quantitative estimates of fiscal impact;
Methodologies used to estimate fiscal effects are not standardised; and
Differences in institutional frameworks, accounting practices and policy definitions, as well as variations in budget cycles and fiscal year timing, may affect comparability, as countries may report data referring to different stages of the budget process.
Moreover, the data reflect a specific point in time, focusing on measures for the current and upcoming fiscal years. As such, they do not provide a comprehensive view of countries’ overall fiscal consolidation strategies. In particular, major reforms may have been implemented prior to the reference period and are therefore not captured in the RPF Survey. The results should therefore be used primarily to identify recent policy actions and illustrative country practices, and to characterise the general trends of reform initiatives and saving measures.