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Statistical data
Public finances 2019
Federal final accounts (excluding separate accounts)
D in %CHF mn 2017 2018 2019 18 / 19
Ordinary receipts 70 857 73 712 74 474 1.0
Ordinary expenditure 68 236 70 574 71 414 1.2
Ordinary financing result 2 621 3 138 3 060
Extraordinary receipts 177 90 541
Extraordinary expenditure – – –
Overall fiscal balance 2 798 3 229 3 600
Gross debt 105 242 99 407 96 948 -2.5
Federal indicators (excluding separate accounts)
% GDP 2016 2017 2018 2019
Expenditure ratio 10.2 10.2 10.2 10.2
Tax ratio 9.6 9.9 9.9 10.0
Deficit / surplus ratio 0.1 0.4 0.5 0.4
Debt ratio 15.8 15.7 14.4 13.9
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Gross debt Debt ratio
in % of GDPin CHF bn
Federal debt and debt ratio
Federal receipts (excluding separate accounts)
D in %CHF mn 2017 2018 2019 18 / 19
Ordinary receipts 70 857 73 712 74 474 1.0
Tax receipts 66 269 68 321 69 886 2.3
Direct federal tax 20 944 22 446 23 268 3.7
Value added tax 22 902 22 644 22 508 -0.6
Withholding tax 8 010 7 947 8 342 5.0
Mineral oil tax 4 595 4 578 4 515 -1.4
Stamp duty 2 434 2 117 2 152 1.6
Tobacco duty 2 139 2 081 2 042 -1.9
Heavy vehicle charge 1 627 1 603 1 590 -0.8
Customs duties 1 103 1 103 1 143 3.6
Other tax receipts 2 514 3 802 4 327 13.8
Royalties and concessions 1 062 1 212 924 -23.8
Financial receipts 1 170 1 121 1 089 -2.8
Other current receipts 1 708 1 789 1 849 3.3
Investment receipts 648 1 270 727 -42.8
Direct taxes
Indirect taxes
Nontax receipts
Value added tax30.2%
Tobacco duty2.7%
Stamp duty 2.9%
Other tax receipts9.5%
Mineral oil tax 6.1%
Direct federal tax31.2%
Withholding tax11.2%
Nontax receipts6.2%
Federal receipts 2019
Federal expenditure by task area
D in %CHF mn 2017 2018 2019 18 / 19
Ordinary expenditure 68 236 70 574 71 414 1.2
Social welfare 22 908 22 328 22 386 0.3
Finances and taxes 9 952 9 887 10 141 2.6
Transportation 9 053 10 393 9 933 -4.4
Education and research 7 573 7 714 7 985 3.5
Security 5 559 5 570 5 991 7.6
Agriculture and food 3 652 3 640 3 658 0.5
International relations 3 529 3 771 3 480 -7.7
Institutional and financial conditions 2 887 3 003 3 139 4.5
Economy 902 1 520 2 114 39.0
Environment and spatial planning 1 476 1 953 1 774 -9.2
Culture and leisure 514 526 546 3.9
Healthcare 232 270 266 -1.4
Finances and taxes14.2%
Transportation13.9%
Security8.4%
Education and research11.2%
International relations 4.9%
Social welfare31.3%
Agriculture and food5.1%
Federal tasks 2019
Other tasks11.0%
Personnel expenditure 8.1%
Operating expenditure Financial expenditureTransfer expenditure
General, administrative and operating expenditure 5.5%
Contributions to social insurance
24.7%
Tangible fixed assets 5.5%
Contributions to third parties
22.4%
Investment contributionsand loans
10.1%
Third parties’ sharein federal receipts
13.6%
Federal expenditure 2019
Other current contributions7.6%
Financial expenditure 1.5%
Defense expenditure 1.1%
Federal expenditure by account group
D in %CHF mn 2017 2018 2019 18 / 19
Ordinary expenditure 68 236 70 574 71 414 1.2
Operating expenditure 10 101 10 252 10 472 2.2
Personnel expenditure 5 619 5 616 5 760 2.6
General, administrative and operating 3 747 3 780 3 940 4.2expenditure
Defense expenditure 735 856 773 -9.8
Current transfer expenditure 48 341 48 120 48 758 1.3
Contributions to social insurance 17 051 17 252 17 643 2.3
Contributions to third parties 15 660 15 420 16 005 3.8
Third parties’ share in federal receipts 10 078 9 784 9 698 -0.9
Contributions to own institutions 3 957 4 049 3 887 -4.0
Compensation to public bodies 1 595 1 614 1 525 -5.5
Financial expenditures 1 462 1 203 1 098 -8.7
Investment expenditure 8 332 11 000 11 086 0.8
Investment contributions 5 146 6 305 7 034 11.6
Tangible fixed assets and inventories 3 061 4 120 3 878 -5.9
Other investment expenditure 125 575 174 -69.6
International comparison of state finances 2019
Tax-to- Gen. gov. Deficit Debt Gross GDP ratio expenditure ratio ratio debt% GDP (2018) ratio (Maastricht) ratio
Switzerland 28.1 32.7 1.5 26.9 41.0
EU-euro area – 47.0 -0.8 86.7 101.8
Germany 38.2 45.1 1.0 60.0 68.5
France 46.1 55.6 -3.1 98.8 123.0
Italy 42.1 48.8 -2.2 136.0 149.5
Austria 42.2 48.2 0.3 72.0 94.7
Belgium 44.8 52.1 -1.7 99.3 117.9
Netherlands 38.8 41.8 1.3 49.5 62.8
Norway 39.0 50.8 8.8 – –
Sweden 43.9 49.8 0.4 35.7 46.9
UK 33.5 41.3 -2.6 85.2 111.8
USA 24.3 38.3 -7.0 – 108.4
Canada 33.0 40.9 -0.6 – 95.5
OECD Ø 34.3 40.5 -3.2 – 109.3
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Swiss debt ratio
in % of GDP
Euro area debt ratio
Comparison of Swiss and euro area debt ratios
Data sources: Federal Finance Administration FFA (Swiss data) & OECD (international data)Data status: FFA data, 5th March 2020; OECD data, November/December 2019More information: www.efv.admin.ch/taschenstatistikContact: [email protected] Telephone: +41 58 465 16 06Distribution: www.bundespublikationen.admin.ch No. 601.002.eng
State indicators
Estimate% GDP 2015 2016 2017 2018
Overall tax receipts (tax-to-GDP ratio) 27.6 27.7 28.5 28.1Confederation 9.9 9.7 10.4 10.1Cantons 6.8 6.9 7.0 7.0Municipalities 4.2 4.3 4.4 4.4Social security contributions 6.7 6.7 6.7 6.6
General government expenditure 32.8 32.9 32.9 32.4(gen. gov. expenditure ratio)
Confederation 10.6 10.7 10.7 10.4Cantons 13.6 13.5 13.5 13.4Municipalities 7.1 7.1 7.2 7.1Social insurance 9.2 9.3 9.3 9.1
Net lending / borrowing (deficit / surplus ratio) 0.6 0.3 1.2 1.4Confederation 0.4 0.1 0.8 0.8Cantons 0.1 0.1 0.3 0.4Municipalities -0.1 0.0 0.0 0.1Social insurance 0.3 0.1 0.1 0.1
Maastricht debt (debt ratio) 30.0 28.9 29.3 27.5Confederation 15.0 14.0 14.5 13.2Cantons 8.4 8.4 8.2 7.9Municipalities 6.8 6.7 6.8 6.6
Social insurance 0.4 0.4 0.3 0.2
Social ins.
in bn in % of GDP
MunicipalitiesCantonsConfederation Debt ratio
Maastricht debt of government units
0
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State expenditure in 2017 by task area
CHF mn Confederation Cantons Municipalities Soc. ins.
Total 68 878 88 154 48 750 62 607
Social security 23 055 19 291 9 256 62 359
Education 6 880 24 730 13 086 –
Transportation and telecommunications 6 016 8 007 3 089 –
Public order and security, defense 8 945 6 096 4 605 –
General administration 6 030 4 714 5 594 –
Healthcare 367 13 529 2 022 –
National economy 5 749 4 534 1 508 –
Protection of the environment and 1 017 1 472 4 420 –spatial planning
Finances and taxes 10 290 3 966 1 790 248
Culture, sport and leisure, church 528 1 814 3 380 –
State expenditure 216 175 (excluding transfers between sectors)
Education17.6%
Healthcare7.2%
Culture, sport and leisure, church
2.6%
Transportation andtelecommunications
7.7%
Social security40.4%
National economy 3.9%
Public order andsecurity, defense
7.7%
Finances and taxes 2.6%
State expenditure 2017
General administration7.4%
Protection of the environment and spatial planning 2.8%
Finances of the cantons 2018
Accounts Gross Resource Fiscal capacity Expend- Re- Ba- debt index utilizationCHF mn iture ceipts lance index
Zurich 13 945 13 762 -183 8 451 120.2 88.8
Bern 11 722 12 121 399 7 187 75.2 117.6
Luzern 3 145 3 263 118 1 644 89.5 78.7
Uri 424 416 -8 143 68.2 73.5
Schwyz 1 336 1 471 135 420 172.1 41.3
Obwalden 320 290 -30 54 102.4 64.6
Nidwalden 385 376 -9 328 159.7 47.2
Glarus 365 371 6 167 71.2 80.6
Zug 1 402 1 486 84 867 244.1 46.9
Fribourg 3 564 3 579 15 1 008 79.5 101.3
Solothurn 2 232 2 241 9 2 420 74.6 104.2
Basel-Stadt 4 880 5 118 239 5 000 149.7 109.4
Basel-Land 2 824 2 860 36 4 367 96.5 102.1
Schaffhausen 703 760 57 222 93.0 86.7
Appenzell A. 476 524 48 183 85.6 87.6
Appenzell I. 149 150 2 53 85.2 78.3
St. Gallen 4 793 4 781 -12 1 600 79.2 98.2
Graubünden 2 420 2 462 42 1 124 83.2 100.5
Aargau 4 964 5 395 430 1 961 85.3 88.2
Thurgau 1 990 2 017 27 745 79.0 86.7
Ticino 3 748 3 812 64 3 254 97.4 103.8
Vaud 10 370 10 799 429 3 358 99.6 131.0
Valais 3 695 3 877 182 1 781 66.8 112.0
Neuchâtel 2 213 2 170 -43 2 008 94.3 121.2
Geneva 9 564 9 856 292 14 940 146.1 137.1
Jura 921 927 6 591 65.9 126.7
Concordats 1 741 1 765 24 208 – –
Total 89 495 91 854 2 359 64 081 100.0 100.0
(excluding transfers between cantons)
State final accounts
Estimate D in %CHF mn 2016 2017 2018 17 / 18
Confederation (incl. separate accounts) Receipts 69 367 72 777 74 452 2.3Expenditure 67 495 68 878 69 591 1.0Overall fiscal balance 1 872 3 899 4 861
Cantons Receipts 87 274 89 335 91 854 2.8Expenditure 86 736 88 154 89 495 1.5Overall fiscal balance 539 1 182 2 359
Municipalities Receipts 47 358 48 426 49 685 2.6Expenditure 47 736 48 750 49 097 0.7Overall fiscal balance -378 -324 587
Social insurance Receipts 62 670 63 495 63 569 0.1Expenditure 61 960 62 607 62 800 0.3Overall fiscal balance 710 888 769
General government sector Receipts 215 636 221 820 227 297 2.5Expenditure 212 894 216 175 218 720 1.2Overall fiscal balance 2 742 5 644 8 577
(excluding transfers between sectors)
-3.0-2.5-2.0-1.5-1.0-0.50.00.51.01.52.02.5
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Confederation
Deficit/surplus ratio of the general government
Cantons Municipalities Social insurance
in % of GDP
