Statistical data Public finances 2016
Federal final accounts (excluding separate accounts) D in % CHF mn 2014 2015 2016 15 / 16 Ordinary receipts 63 876 67 580 67 013-0.8 Ordinary expenditure 64 000 65 243 66 261 1.6 Ordinary financing result -124 2 337 752 Extraordinary receipts 213 493 478 Extraordinary expenditure Overall fiscal balance 89 2 831 1 230 Gross debt 8 797 3 805 98 819-4.8 Federal indicators (excluding separate accounts) % GDP 2013 2014 2015 2016 Expenditure ratio.0 9.9.2.3 Tax ratio 9.6 9.4 9.9 9.7 Deficit / surplus ratio 0.2 0.0 0.4 0.1 Debt ratio 17.6 16.9 16.2 15.3 Federal debt and debt ratio in CHF bn 150 in % of GDP 30 125 25 0 20 75 15 50 25 5 0 02 03 04 05 06 07 08 09 11 12 13 14 15 16 0 Gross debt Debt ratio
Federal receipts (excluding separate accounts) D in % CHF mn 2014 2015 2016 15 / 16 Ordinary receipts 63 876 67 580 67 013-0.8 Tax receipts 60 197 63 192 62 613-0.9 Direct federal tax 17 975 20 125 21 057 4.6 Withholding tax 5 631 6 617 5 233-20.9 Stamp duty 2 148 2 393 2 021-15.6 Value added tax 22 614 22 454 22 458 0.0 Mineral oil tax 4 972 4 717 4 688-0.6 Tobacco duty 2 257 2 198 2 131-3.1 Heavy vehicle charge 1 493 1 457 1 454-0.2 Customs duties 1 068 1 056 1 134 7.4 Other tax receipts 2 039 2 173 2 438 12.2 Royalties and concessions 591 1 202 824-31.4 Financial receipts 1 068 1 218 1 165-4.4 Other current receipts 1 747 1 738 1 700-2.2 Investment receipts 272 231 711 207.8 Federal receipts 2016 Direct federal tax 31.4% Direct taxes Indirect taxes Nontax receipts Value added tax 33.5% Withholding tax 7.8% Nontax receipts 6.6% Other tax receipts 7.5% Stamp duty 3.0% Tobacco duty 3.2% Mineral oil tax 7.0%
Federal expenditure by task area D in % CHF mn 2014 2015 2016 15 / 16 Ordinary expenditure 64 000 65 243 66 261 1.6 Institutional / financial prerequisites 2 605 2 644 2 603-1.5 Order and public security 1 023 1 046 1 049 0.3 International relations 3 508 3 717 3 540-4.8 National defense 4 348 4 466 4 631 3.7 Education and research 6 952 7 046 7 133 1.2 Culture and leisure 490 509 529 3.9 Healthcare 226 227 231 2.0 Social welfare 21 414 21 987 22 532 2.5 Transportation 8 429 8 322 9 4 9.4 Protection of the environment and spatial 1 2 1 363 1 398 2.6 planning Agriculture and food 3 693 3 667 3 659-0.2 Economy 634 716 699-2.4 Finances and taxes 9 469 9 533 9 152-4.0 Federal tasks 2016 Social welfare 34.0% Finances and taxes 13.8% Other tasks 9.8% International relations 5.3% Agriculture and food 5.5% National defense 7.0% Transportation 13.7% Education and research.8%
Federal expenditure by account group D in % CHF mn 2014 2015 2016 15 / 16 Ordinary expenditure 64 000 65 243 66 261 1.6 Operating expenditure 051 258 431 1.7 Personnel expenditure 5 371 5 467 5 465 0.0 General, administrative and operating 3 880 3 947 3 961 0.4 expenditure Defense expenditure 801 844 1 004 19.0 Current transfer expenditure 44 352 45 907 46 612 1.5 Shares in federal receipts 8 903 9 441 9 500 0.6 Compensation to public bodies 1 040 1 288 1 592 23.6 Contributions to own institutions 3 024 3 528 3 684 4.4 Contributions to third parties 15 288 15 196 15 162-0.2 Contributions to social insurance 16 097 16 454 16 674 1.3 Financial expenditures 1 951 1 495 1 008-32.6 Investment expenditure 7 645 7 583 8 211 8.3 Tangible fixed assets and inventories 2 838 2 879 2 727-5.3 Investment contributions 4 304 4 200 5 313 26.5 Other investment expenditure 503 504 172-65.9 Federal expenditure 2016 Investment contributions and loans 8.2% Other current contributions Personnel expenditure 8.2% 8.0% General, administrative and operating expenditure 6.0% Shares in federal receipts 14.3% Defense expenditure 1.5% Tangible fixed assets 4.2% Financial expenditure 1.5% Contributions to third parties 22.9% Transfer expenditure Operating expenditure Contributions to social insurance 25.2% Financial expenditure
International comparison of state finances 2016 Tax-to- Gen. gov. Gross GDP ratio expenditure Deficit Debt debt % GDP (2015) ratio ratio ratio ratio Switzerland 27.7 33.6 0.2 32.6 44.1 EU-euro area 48.1-1.8 92.2 8.9 Germany 36.9 44.3 0.5 68.0 74.7 France 45.5 56.5-3.3 97.9 122.7 Italy 43.3 49.5-2.4 132.1 159.3 Austria 43.5 51.1-1.5 85.4 6.0 Belgium 44.8 53.2-3.0 6.0 127.0 Netherlands 37.8 44.7-1.4 63.3 76.1 Norway 38.1 51.0 3.0 41.7 Sweden 43.3 50.3 0.2 43.0 52.9 UK 32.5 41.3-3.3 89.3 112.5 USA 26.4 38.0-5.0 115.6 Canada 31.9 41.1-2.2 0.4 OECD Ø 34.3 40.8-3.1 116.3 Comparison of Swiss and euro area debt ratios in % of GDP 120 0 80 60 40 20 0 00 01 02 03 04 05 06 07 08 09 11 12 13 14 E15 E16 Swiss debt ratio Euro area debt ratio Data sources: Federal Finance Administration FFA (Swiss data) & OECD (international data) Data status: FFA data, 6 March 2017; OECD data, November 2016 More information: www.efv.admin.ch/taschenstatistik Contact: kommunikation@efv.admin.ch Telephone: +41 58 465 16 06 Distribution: www.bundespublikationen.admin.ch No. 601.002.eng
State indicators Estimate % GDP 2012 2013 2014 2015 Overall tax receipts (tax-to-gdp ratio) 26.9 27.0 27.0 27.7 Confederation 9.5 9.6 9.5 9.9 Cantons 6.6 6.6 6.7 6.8 Municipalities 4.1 4.1 4.1 4.2 Social security contributions 6.7 6.7 6.7 6.8 General government expenditure 32.6 32.9 32.9 33.6 (gen. gov. expenditure ratio) Confederation.4.6.4.7 Cantons 13.7 13.5 13.6 14.0 Municipalities 7.1 7.2 7.1 7.2 Social insurance 9.0 9.2 9.2 9.3 Net lending / borrowing (deficit / surplus ratio) 0.0-0.2-0.2 0.2 Confederation 0.1 0.0 0.0 0.3 Cantons -0.4-0.2-0.4-0.3 Municipalities -0.1-0.2-0.1-0.1 Social insurance 0.5 0.3 0.3 0.3 Gross debt (debt ratio) 34.2 33.9 34.0 33.4 Confederation 17.8 17.4 16.7 15.9 Cantons 8.8 8.9 9.6 9.7 Municipalities 7.6 7.7 7.8 8.0 Social insurance 1.0 0.7 0.7 0.5 Gross debt of government units in bn 300 250 200 150 0 50 in % of GDP 60 50 40 30 20 0 00 01 02 03 04 05 06 07 08 09 11 12 13 14 E15 0 Confederation Cantons Municipalities Social ins. Debt ratio
State expenditure in 2014 by task area CHF mn Confederation Cantons Municipalities Soc. ins. Total 64 726 85 252 46 407 59 802 General administration 5 998 6 534 4 944 Public order and security, defense 5 505 7 702 2 980 Education 6 141 23 945 12 189 Culture, sport and leisure, church 478 1 683 3 237 Healthcare 286 12 027 1 850 Social security 21 587 17 249 8 587 59 375 Transportation and telecommunications 8 916 6 199 4 478 Protection of the environment and 938 1 451 4 273 spatial planning National economy 5 250 4 477 1 733 Finances and taxes 9 626 3 986 2 136 428 State expenditure 207 634 (excluding transfers between sectors) State expenditure 2014 National economy 4.0% Public order and security, defense 7.6% General administration 8.3% Finances and taxes 3.2% Protection of the environment and spatial planning 2.9% Transportation and telecommunications 8.0% Education 17.3% Culture, sport and leisure, church 2.6% Healthcare 6.7% Social security 39.6%
Finances of the cantons 2015 Accounts Debt Resource Fiscal capacity Expend- Re- level index utilization CHF mn iture ceipts Balance index Zurich 13 315 12 737-578 7 941 119.5 91.2 Bern 13 240 11 568-1 671 6 469 74.3 119.6 Luzern 3 122 3 157 34 1 418 79.6 90.4 Uri 392 406 14 120 61.6 75.1 Schwyz 1 300 1 308 8 367 165.9 42.9 Obwalden 284 3 27 51 86.9 71.7 Nidwalden 334 368 34 266 130.5 58.9 Glarus 347 337-11 148 68.9 87.3 Zug 1 393 1 273-120 622 261.4 47.4 Fribourg 3 301 3 409 8 858 77.0 6.4 Solothurn 3 196 2 078-1 118 2 149 78.3 5.1 Basel-Stadt 4 954 5 118 164 4 647 143.6 116.2 Basel-Land 2 722 2 592-130 4 200 0.1 95.6 Schaffhausen 662 667 4 304 1.9 79.0 Appenzell A. 452 450-2 214 84.4 89.3 Appenzell I. 147 149 2 57 82.8 77.7 St. Gallen 4 313 4 423 9 1 625 79.0 93.8 Graubünden 2 517 2 560 43 825 81.4 2.4 Aargau 4 919 4 894-25 2 196 89.2 84.5 Thurgau 1 857 1 956 99 865 77.4 88.2 Ticino 3 573 3 430-143 3 671 98.5 2.0 Vaud 9 471 9 982 512 3 834 6.5 120.8 Valais 3 368 3 527 159 2 129 68.8 115.3 Neuchâtel 2 146 2 132-14 1 527 88.1 121.0 Geneva 9 213 9 247 34 15 670 144.9 132.0 Jura 944 969 25 487 62.7 129.6 Concordats 1 653 1 671 18 224 Total 88 626 86 145-2 481 62 883 0.0 0.0 (excluding transfers between cantons)
State final accounts Estimate D in % CHF mn 2013 2014 2015 14 / 15 Confederation (incl. separate accounts) Receipts 67 011 64 920 69 208 6.6 Expenditure 64 540 64 726 66 503 2.7 Overall fiscal balance 2 470 194 2 706 Cantons Receipts 81 373 82 878 86 145 3.9 Expenditure 83 282 85 252 88 626 4.0 Overall fiscal balance -1 908-2 374-2 481 Municipalities Receipts 44 500 45 389 46 465 2.4 Expenditure 45 961 46 407 46 939 1.1 Overall fiscal balance -1 462-1 019-474 Social insurance Receipts 60 814 61 958 62 279 0.5 Expenditure 58 668 59 802 60 605 1.3 Overall fiscal balance 2 146 2 156 1 673 General government sector Receipts 205 933 206 592 214 504 3.8 Expenditure 204 687 207 634 213 080 2.6 Overall fiscal balance 1 246-1 042 1 424 (excluding transfers between sectors) Deficit/surplus ratio of the general government in % of GDP 3.0 2.5 2.0 1.5 1.0 0.5 0.0-0.5-1.0-1.5 00 01 02 03 04 05 06 07 08 09 11 12 13 14 E15 Confederation Cantons Municipalities Social insurance