Dataset

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3. Subnational government expenditure by economic classification

Subnational government expenditure by economic classification

This dataset includes sub-categories of expenditure by economic classification based on the System of National Accounts. It distinguishes between current expenditure (including compensation of employees, current social expenditures, subsidies and current transfers) and capital expenditure (including direct investment).<br/><br/>The Subnational Government Structure and Finance Dashboard compiles several datasets with comparable data on institutional organisation and public finance at subnational government level. It provides data for the time period 2000 - 2024 (based on data availability), for all 38 OECD member countries, and the average for the European Union. It includes data for the subnational government sector, for both state and local government levels for some federal countries.<br/><br/>The data for the latest year available is also available in <a href="https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/subnational-finance-and-investment/subnational-governments-infrastructure-finance-2026.pdf">PDF format</a> and via an <a href="https://www.oecd.org/en/data/dashboards/oecd-dashboard-on-subnational-government-structure-and-finance.html">Interactive dashboard</a>.