Guimarães: public spending and revenue per capita, all governments

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Why some modules are greyed out

coming soon: this release opens three deep analyses: public finances, assets and debt, taxation
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Follow the money : one tap, same perimeter and same period as this page.

Entity Guimarães Government StackTier European Union (budget executed in the country) · Portugal: state (S1311) · Portugal: social security (S1314) · Portuguese Local sector, excluding Guimarães: Tier DERIVED · GuimarãesGeography GuimarãesPeriod Périodes mixtes: 2024, 1982Accounting basis Stack indicator (per-capita averages)Status Audited (source)Source class bodies_only

Indicateur du Stack, construit à partir des moyennes par habitant (Union européenne (budget exécuté dans le pays) ÷ 10.6M, Portugal: state (S1311) ÷ 10.6M, Portugal: social security (S1314) ÷ 10.6M, Local sector portugais, outside Guimarães: Tier DERIVED ÷ 10.6M, Guimarães ÷ 156,513). Ce n'est pas la dépense mesurée dans Guimarães, ni une consolidation GFSM, ni une facture fiscale personnelle.

No published reconciliation ledger for a Stack total: the participating administrations are shown separately.

Spending shown: not published
Revenue shown: not published

Entity City de GuimarãesTier Municipal onlyGeography GuimarãesPeriod 2024Accounting basis comptes municipaux déclarésStatus Fait municipal déclaréSource class reported_municipal

Amounts reported by the City of Guimarães, municipal perimeter only: this is not the Stack indicator.

Scope: administration municipal seule.

Spending shown: EUR 896/res.
Revenue shown: EUR 1,059/res.

Snapshot: per capita

REVENUE PER RESIDENT

EUR 13,060

European Union (budget executed in the country) · Portugal: state (S1311) · Portugal: social security (S1314) · Portuguese Local sector, excluding Guimarães: Tier DERIVED · …

SPENDING PER RESIDENT

EUR 12,724

European Union (budget executed in the country) · Portugal: state (S1311) · Portugal: social security (S1314) · Portuguese Local sector, excluding Guimarães: Tier DERIVED · …

GAP G − T / RES.

EUR 336

of which EUR 416 is reported deficit: the rest of G − T is not borrowing

Spending

Public purposes plus declared surplus (savings set aside), on the same scale as financing.

Spending EUR 12,724+ surplus EUR 752 = EUR 13,476

Social EUR 4,665 (34.6 %)Health EUR 1,862 (13.8 %)EDUCATION EUR 1,181 (8.8 %)Economy and environment EUR 1,127 (8.4 %)Administration & other programmes EUR 993 (7.4 %)Debt service EUR 596 (4.4 %)Transport EUR 487 (3.6 %)Safety and justice EUR 453 (3.4 %)Defence EUR 240 (1.8 %)Leisure & culture EUR 224 (1.7 %)Reported surplusEUR 752 (5.6 %)

What these names measure here (6 causes)

Social · PT

Who bears: État / sécu / collectivités
What this counts: Social protection (COFOG GF10)
Includes: pensions, family, chômage, exclusion
Does not include: soins médicaux classés GF07 Health

Health · PT

Who bears: State / social security / Local governments (by country)
What this counts: Services de HEALTH publics (COFOG GF07)
Includes: hôpitaux, soins ambulatoires, HEALTH public
Does not include: private insurance and out-of-pocket costs outside public accounts

Education · PT

Who bears: État / collectivités
What this counts: Education public (COFOG GF09)
Includes: public schools and universities
Does not include: enseignement privé hors comptes publics

Economy and environment · PT

Who bears: Tiers who publient Economy / environnement
What this counts: COFOG GF05 (environmental protection) and GF06 (economic affairs: agriculture, …
Includes: climate policies, agricultural subsidies, public waste management
Does not include: Transport (GF04), EDUCATION (GF09), Defence (GF02)

Administration & other programmes · PT

Who bears: Central administration of the tier
What this counts: COFOG GF01: General public services (exécutif, législatif, Foreign affairs, aide …
Includes: Central government, diplomatie, charges générales
Does not include: Defence (GF02), HEALTH (GF07), dette en intérêts seuls (Service de la dette quand ventilé)

Debt service · PT

Who bears: Tier that services the debt
What this counts: Interest on general government debt (ESA: D
Includes: interest on consolidated public borrowing
Does not include: principal amortization, guarantees and equity holdings

+ Open the detail: the 11 lines of this bar, row by row, with their source

Social EUR 4,665/res. · 3 row(s)

Portugal: state (S1311) · Social protection & family 1,248 Portugal, state (S1311): GF10: share of consolidated spending S13 − S1313 (Eurostat 2024) allocated to State pro rata to its non-consolidated COFOG spending (NAMED DERIVED, A1) → 13.2 G ÷ 10.6M (Portugal: state (S1311)) = 1,248/res.
Portugal: social security (S1314) · Social protection & family 3,182 Portugal, Sécurité sociale (S1314): GF10: part de la dépense consolidée S13 − S1313 (Eurostat 2024) attribuée à Sécurité sociale au prorata de ses dépenses COFOG non consolidées (DÉRIVÉ NOMMÉ, A1) → 33.7 G ÷ 10.6M (Portugal: social security (S1314)) = 3,182/res.
Portuguese Local sector, excluding Guimarães: Tier DERIVED · Social protection & family 235 Secteur Local outside Guimarães: GF10. DÉRIVATION NOMMÉE: la part de Guimarães (0.7 % de la dépense locale nationale) est retirée au prorata: Eurostat ne publie pas la ventilation par commune. → 2.5 G ÷ 10.6M (Portuguese Local sector, excluding Guimarães: Tier DERIVED) = 235/res.

Health EUR 1,862/res. · 3 row(s)

Portugal: state (S1311) · Health and social services 1,732 Portugal, state (S1311): GF07: share of consolidated spending S13 − S1313 (Eurostat 2024) allocated to State pro rata to its non-consolidated COFOG spending (NAMED DERIVED, A1) → 18.4 G ÷ 10.6M (Portugal: state (S1311)) = 1,732/res.
Portugal: social security (S1314) · Health and social services 7 Portugal, Sécurité sociale (S1314): GF07: part de la dépense consolidée S13 − S1313 (Eurostat 2024) attribuée à Sécurité sociale au prorata de ses dépenses COFOG non consolidées (DÉRIVÉ NOMMÉ, A1) → 74.2 M ÷ 10.6M (Portugal: social security (S1314)) = 7/res.
Portuguese Local sector, excluding Guimarães: Tier DÉRIVÉ · Health and social services 123 Secteur Local outside Guimarães: GF07. DÉRIVATION NOMMÉE: la part de Guimarães (0.7 % de la dépense locale nationale) est retirée au prorata: Eurostat ne publie pas la ventilation par commune. → 1.3 G ÷ 10.6M (Portuguese Local sector, excluding Guimarães: Tier DERIVED) = 123/res.

Education EUR 1,181/res. · 3 row(s)

Portugal: state (S1311) · Education (primary → university) 909 Portugal, state (S1311): GF09: share of consolidated spending S13 − S1313 (Eurostat 2024) allocated to State pro rata to its non-consolidated COFOG spending (NAMED DERIVED, A1) → 9.6 G ÷ 10.6M (Portugal: state (S1311)) = 909/res.
Portugal: social security (S1314) · Education (primary → university) 5 Portugal, Sécurité sociale (S1314): GF09: part de la dépense consolidée S13 − S1313 (Eurostat 2024) attribuée à Sécurité sociale au prorata de ses dépenses COFOG non consolidées (DÉRIVÉ NOMMÉ, A1) → 53.0 M ÷ 10.6M (Portugal: social security (S1314)) = 5/res.
Portuguese Local sector, excluding Guimarães: Tier DERIVED · Education (primary → university) 267 Secteur Local outside Guimarães: GF09. DÉRIVATION NOMMÉE: la part de Guimarães (0.7 % de la dépense locale nationale) est retirée au prorata: Eurostat ne publie pas la ventilation par commune. → 2.8 G ÷ 10.6M (Portuguese Local sector, excluding Guimarães: Tier DERIVED) = 267/res.

Economy and environment EUR 1,127/res. · 3 row(s)

European Union (budget executed in the country) · Economic affairs, environment and planning 284 European Union, spending executed in the country (2024): 1. Single Market, Innovation and Digital: 357 M€; 2. Cohesion, Resilience and Values: 1.2 G€; 3. Natural Resources and Environment: 1.5 G€. Commission cash desk, outside ESA framework. EUR (source Commission). → 3.0 G ÷ 10.6M (European Union (budget executed in the country)) = 284/res.
Portugal: state (S1311) · Economic affairs, environment and planning 483 Portugal, state (S1311): GF04 less GF0405, GF05, GF06: share of consolidated spending S13 − S1313 (Eurostat 2024) allocated to State pro rata to its non-consolidated COFOG spending (NAMED DERIVED, A1) → 5.1 G ÷ 10.6M (Portugal: state (S1311)) = 483/res.
Portuguese Local sector, excluding Guimarães: Tier DÉRIVÉ · Economic affairs, environment and planning 360 Secteur Local outside Guimarães: GF04 less GF0405, GF05, GF06. DÉRIVATION NOMMÉE: la part de Guimarães (0.7 % de la dépense locale nationale) est retirée au prorata: Eurostat ne publie pas la ventilation par commune. → 3.8 G ÷ 10.6M (Portuguese Local sector, excluding Guimarães: Tier DERIVED) = 360/res.

Administration & other programmes EUR 993/res. · 4 row(s)

European Union (budget executed in the country) · Administration & other programmes 8 European Union, spending executed in the country (2024): 6. Neighbourhood and the World: 11 M€; 7. European Public Administration: 77 M€; O Outside MFF: 0 M€. Commission cash desk, outside ESA framework. EUR (source Commission). → 84.8 M ÷ 10.6M (European Union (budget executed in the country)) = 8/res.
Portugal: state (S1311) · Administration & other programmes 461 Portugal, state (S1311): GF01 less GF0107: share of consolidated spending S13 − S1313 (Eurostat 2024) allocated to State pro rata to its non-consolidated COFOG spending (NAMED DERIVED, A1) → 4.9 G ÷ 10.6M (Portugal: state (S1311)) = 461/res.
Portugal: social security (S1314) · Administration & other programmes 32 Portugal, Sécurité sociale (S1314): GF01 moins GF0107: part de la dépense consolidée S13 − S1313 (Eurostat 2024) attribuée à Sécurité sociale au prorata de ses dépenses COFOG non consolidées (DÉRIVÉ NOMMÉ, A1) → 339.2 M ÷ 10.6M (Portugal: social security (S1314)) = 32/res.
Portuguese Local sector, excluding Guimarães: Tier DERIVED · Administration & other programmes 492 Secteur Local outside Guimarães: GF01 less GF0107. DÉRIVATION NOMMÉE: la part de Guimarães (0.7 % de la dépense locale nationale) est retirée au prorata: Eurostat ne publie pas la ventilation par commune. → 5.2 G ÷ 10.6M (Portuguese Local sector, excluding Guimarães: Tier DERIVED) = 492/res.

Debt service EUR 596/res. · 3 row(s)

Portugal: state (S1311) · Debt interest 566 Portugal, state (S1311): GF0107: share of consolidated spending S13 − S1313 (Eurostat 2024) allocated to State pro rata to its non-consolidated COFOG spending (NAMED DERIVED, A1) → 6.0 G ÷ 10.6M (Portugal: state (S1311)) = 566/res.
Portugal: social security (S1314) · Debt interest 1 Portugal, Sécurité sociale (S1314): GF0107: part de la dépense consolidée S13 − S1313 (Eurostat 2024) attribuée à Sécurité sociale au prorata de ses dépenses COFOG non consolidées (DÉRIVÉ NOMMÉ, A1) → 10.6 M ÷ 10.6M (Portugal: social security (S1314)) = 1/res.
Portuguese Local sector, excluding Guimarães: Tier DERIVED · Debt interest 29 Secteur Local outside Guimarães: GF0107. DÉRIVATION NOMMÉE: la part de Guimarães (0.7 % de la dépense locale nationale) est retirée au prorata: Eurostat ne publie pas la ventilation par commune. → 307.4 M ÷ 10.6M (Portuguese Local sector, excluding Guimarães: Tier DERIVED) = 29/res.

Transport EUR 487/res. · 2 row(s)

Portugal: state (S1311) · Transport and mobility 370 Portugal, state (S1311): GF0405: share of consolidated spending S13 − S1313 (Eurostat 2024) allocated to State pro rata to its non-consolidated COFOG spending (NAMED DERIVED, A1) → 3.9 G ÷ 10.6M (Portugal: state (S1311)) = 370/res.
Portuguese Local sector, excluding Guimarães: Tier DÉRIVÉ · Transport and mobility 117 Secteur Local outside Guimarães: GF0405. DÉRIVATION NOMMÉE: la part de Guimarães (0.7 % de la dépense locale nationale) est retirée au prorata: Eurostat ne publie pas la ventilation par commune. → 1.2 G ÷ 10.6M (Portuguese Local sector, excluding Guimarães: Tier DERIVED) = 117/res.

Safety and justice EUR 453/res. · 3 row(s)

European Union (budget executed in the country) · Public safety and justice 4 European Union, spending executed in the country (2024): 4. Migration and Border Management: 41 M€. Commission cash desk, outside ESA framework. EUR (source Commission). → 42.4 M ÷ 10.6M (European Union (budget executed in the country)) = 4/res.
Portugal: state (S1311) · Public safety and justice 413 Portugal, state (S1311): GF03: share of consolidated spending S13 − S1313 (Eurostat 2024) allocated to State pro rata to its non-consolidated COFOG spending (NAMED DERIVED, A1) → 4.4 G ÷ 10.6M (Portugal: state (S1311)) = 413/res.
Portuguese Local sector, excluding Guimarães: Tier DÉRIVÉ · Public safety and justice 36 Secteur Local outside Guimarães: GF03. DÉRIVATION NOMMÉE: la part de Guimarães (0.7 % de la dépense locale nationale) est retirée au prorata: Eurostat ne publie pas la ventilation par commune. → 381.6 M ÷ 10.6M (Portuguese Local sector, excluding Guimarães: Tier DERIVED) = 36/res.

Defence EUR 240/res. · 2 row(s)

European Union (budget executed in the country) · Defence 3 European Union, spending executed in the country (2024): 5. Security and Defence: 30 M€. Commission cash desk, outside ESA framework. EUR (source Commission). → 31.8 M ÷ 10.6M (European Union (budget executed in the country)) = 3/res.
Portugal: state (S1311) · Defence 237 Portugal, state (S1311): GF02: share of consolidated spending S13 − S1313 (Eurostat 2024) allocated to State pro rata to its non-consolidated COFOG spending (NAMED DERIVED, A1) → 2.5 G ÷ 10.6M (Portugal: state (S1311)) = 237/res.

Leisure & culture EUR 224/res. · 2 row(s)

Portugal: state (S1311) · Leisure & culture 97 Portugal, state (S1311): GF08: share of consolidated spending S13 − S1313 (Eurostat 2024) allocated to State pro rata to its non-consolidated COFOG spending (NAMED DERIVED, A1) → 1.0 G ÷ 10.6M (Portugal: state (S1311)) = 97/res.
Portuguese Local sector, excluding Guimarães: Tier DERIVED · Leisure & culture 127 Secteur Local outside Guimarães: GF08. DÉRIVATION NOMMÉE: la part de Guimarães (0.7 % de la dépense locale nationale) est retirée au prorata: Eurostat ne publie pas la ventilation par commune. → 1.3 G ÷ 10.6M (Portuguese Local sector, excluding Guimarães: Tier DERIVED) = 127/res.

Reported surplus EUR 752/res.

a government's positive accounting result, allocated to investment, reserves or carried forward: not idle cash, and the opposite of a deficit.

Revenue

Own revenue + declared deficit + denominator effect; réconciliation en déduction si besoin. L'excédent n'est pas ici: il est sur la barre des dépenses. L'effet de dénominateur n'est pas un nouveau dollar.

Funding EUR 13,476net EUR 13,476 (equal to spending + surplus)

Social and health contributions EUR 3,120 (23.9 %)Sales taxes & excise EUR 3,067 (23.5 %)Grants & transfers received from other tiers EUR 2,779 (21.3 %)Personal income taxes EUR 2,136 (16.4 %)Tarifs & services EUR 1,046 (8.0 %)Other revenue: details appear below EUR 337 (2.6 %)Taxes & levies (type not broken down by the source) EUR 302 (2.3 %)Borrowing & financial movements (not revenue of the year) EUR 273 (2.1 %)+ Reported deficitsEUR 416

+ Open the detail: the 9 lines of this bar, row by row, with their source

Social and health contributions EUR 3,120/res. · 3 row(s)

Portugal: state (S1311) · Social contributions (D61) 512 8.4 % of the tier's revenue: gross revenue structure S1311 2024 (Eurostat gov_10a_main, TR 85,645 M), applied to the tier's derived revenue (A17, named pro rata). 64.9 GE = consolidated expenditure attributed to State (69.3 GE, 66.9 % of S13 − S1313) + OBSERVED net lending/borrowing S1311 (B9 -4.4 GE, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1311: 85.6 GE. → 5.4 G ÷ 10.6M (Portugal: state (S1311)) = 512/res.
Portugal: social security (S1314) · Social contributions (D61) 2,537 66.9 % of the tier's revenue: gross revenue structure S1314 2024 (Eurostat gov_10a_main, TR 41,763 M), applied to the tier's derived revenue (A17, named pro rata). 40.4 GE = consolidated expenditure attributed to Social security (34.3 GE, 33.1 % of S13 − S1313) + OBSERVED net lending/borrowing S1314 (B9 6.0 GE, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1314: 41.8 GE. → 26.9 G ÷ 10.6M (Portugal: social security (S1314)) = 2,537/res.
Portuguese Local sector, excluding Guimarães: Tier DERIVED · Social contributions (D61) 71 4.0 % of the tier's revenue: gross revenue structure S1313 2024 (Eurostat gov_10a_main, TR 19,398 M), applied to the Local sector excluding the city (A17). 19.4 GE S1313 Eurostat 2024 minus the audited revenue of Guimarães (166 MEUR), shown on the lower tier. NAMED DERIVED: S1313 − city (A2). → 752.6 M ÷ 10.6M (Portuguese Local sector, excluding Guimarães: Tier DERIVED) = 71/res.

Sales taxes & excise EUR 3,067/res. · 3 row(s)

Portugal: state (S1311) · Taxes on production and consumption (D2) 2,613 42.8 % of the tier's revenue: gross revenue structure S1311 2024 (Eurostat gov_10a_main, TR 85,645 M), applied to the tier's derived revenue (A17, named pro rata). 64.9 GE = consolidated expenditure attributed to State (69.3 GE, 66.9 % of S13 − S1313) + OBSERVED net lending/borrowing S1311 (B9 -4.4 GE, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1311: 85.6 GE. → 27.7 G ÷ 10.6M (Portugal: state (S1311)) = 2,613/res.
Portugal: social security (S1314) · Taxes on production and consumption (D2) 21 0.6 % of the tier's revenue: gross revenue structure S1314 2024 (Eurostat gov_10a_main, TR 41,763 M), applied to the tier's derived revenue (A17, named pro rata). 40.4 GE = consolidated expenditure attributed to Social security (34.3 GE, 33.1 % of S13 − S1313) + OBSERVED net lending/borrowing S1314 (B9 6.0 GE, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1314: 41.8 GE. → 222.6 M ÷ 10.6M (Portugal: social security (S1314)) = 21/res.
Portuguese Local sector, excluding Guimarães: Tier DERIVED · Taxes on production and consumption (D2) 433 23.9 % of the tier's revenue: gross revenue structure S1313 2024 (Eurostat gov_10a_main, TR 19,398 M), applied to the Local sector excluding the city (A17). 19.4 GE S1313 Eurostat 2024 minus the audited revenue of Guimarães (166 MEUR), shown on the lower tier. NAMED DERIVED: S1313 − city (A2). → 4.6 G ÷ 10.6M (Portuguese Local sector, excluding Guimarães: Tier DERIVED) = 433/res.

Grants & transfers received from other tiers EUR 2,779/res. · 5 row(s)

European Union (budget executed in the country) · Grants and transfers received 144 48.3 % of the tier's revenue: structure of the Union budget's revenue 2024 (Commission, REVENUE block: traditional own resources €20.1bn, Member State contributions €121.0bn, other revenue €36.2bn, NGEU borrowing €73.3bn), applied to the Union's spending in the country PRO RATA, NAMED (A17): the Union does not publish which revenue funds which country. 3.2 G€: TOTAL EXPENDITURE Commission 2024, allocated to this Member State. Cash ≠ ESA national accounts. The national contribution (2.1 G€ in the Commission file) STAYS inside S13 spending (arbitrage A16). EUR (source Commission). → 1.5 G ÷ 10.6M (European Union (budget executed in the country)) = 144/res.
Portugal: state (S1311) · Transfers received from other tiers (D73, D92) 269 4.4 % of the tier's revenue: gross revenue structure S1311 2024 (Eurostat gov_10a_main, TR 85,645 M), applied to the tier's derived revenue (A17, named pro rata). 64.9 GE = consolidated expenditure attributed to State (69.3 GE, 66.9 % of S13 − S1313) + OBSERVED net lending/borrowing S1311 (B9 -4.4 GE, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1311: 85.6 GE. → 2.9 G ÷ 10.6M (Portugal: state (S1311)) = 269/res.
Portugal: social security (S1314) · Transfers received from other tiers (D73, D92) 1,093 28.8 % of the tier's revenue: gross revenue structure S1314 2024 (Eurostat gov_10a_main, TR 41,763 M), applied to the tier's derived revenue (A17, named pro rata). 40.4 GE = consolidated expenditure attributed to Social security (34.3 GE, 33.1 % of S13 − S1313) + OBSERVED net lending/borrowing S1314 (B9 6.0 GE, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1314: 41.8 GE. → 11.6 G ÷ 10.6M (Portugal: social security (S1314)) = 1,093/res.
Portuguese Local sector, excluding Guimarães: Tier DERIVED · Transfers received from other tiers (D73, D92) 776 42.9 % of the tier's revenue: gross revenue structure S1313 2024 (Eurostat gov_10a_main, TR 19,398 M), applied to the Local sector excluding the city (A17). 19.4 GE S1313 Eurostat 2024 minus the audited revenue of Guimarães (166 MEUR), shown on the lower tier. NAMED DERIVED: S1313 − city (A2). → 8.2 G ÷ 10.6M (Portuguese Local sector, excluding Guimarães: Tier DERIVED) = 776/res.
Guimarães · Grants and transfers received 497 46.9 % of the tier's revenue: sources read in the city's own accounts (named bridge). 166 MEUR: municipality accounts (DGAL Contas de Gerência), audited status · source detail: Transferências correntes 64.1 M; Transferências de capital 13.6 M → 77.8 M ÷ 156,513 (Guimarães) = 497/res.

Personal income taxes EUR 2,136/res. · 2 row(s)

Portugal: state (S1311) · Personal income taxes and wealth (D5, D91) 1,982 32.5 % of the tier's revenue: gross revenue structure S1311 2024 (Eurostat gov_10a_main, TR 85,645 M), applied to the tier's derived revenue (A17, named pro rata). 64.9 GE = consolidated expenditure attributed to State (69.3 GE, 66.9 % of S13 − S1313) + OBSERVED net lending/borrowing S1311 (B9 -4.4 GE, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1311: 85.6 GE. → 21.0 G ÷ 10.6M (Portugal: state (S1311)) = 1,982/res.
Portuguese Local sector, excluding Guimarães: Tier DERIVED · Personal income taxes and wealth (D5, D91) 154 8.5 % of the tier's revenue: gross revenue structure S1313 2024 (Eurostat gov_10a_main, TR 19,398 M), applied to the Local sector excluding the city (A17). 19.4 GE S1313 Eurostat 2024 minus the audited revenue of Guimarães (166 MEUR), shown on the lower tier. NAMED DERIVED: S1313 − city (A2). → 1.6 G ÷ 10.6M (Portuguese Local sector, excluding Guimarães: Tier DERIVED) = 154/res.

Tarifs & services EUR 1,046/res. · 4 row(s)

Portugal: state (S1311) · Sales, charges and property income (P11-P131, D4) 521 8.5 % of the tier's revenue: gross revenue structure S1311 2024 (Eurostat gov_10a_main, TR 85,645 M), applied to the tier's derived revenue (A17, named pro rata). 64.9 GE = consolidated expenditure attributed to State (69.3 GE, 66.9 % of S13 − S1313) + OBSERVED net lending/borrowing S1311 (B9 -4.4 GE, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1311: 85.6 GE. → 5.5 G ÷ 10.6M (Portugal: state (S1311)) = 521/res.
Portugal: social security (S1314) · Sales, charges and property income (P11-P131, D4) 102 2.7 % of the tier's revenue: gross revenue structure S1314 2024 (Eurostat gov_10a_main, TR 41,763 M), applied to the tier's derived revenue (A17, named pro rata). 40.4 GE = consolidated expenditure attributed to Social security (34.3 GE, 33.1 % of S13 − S1313) + OBSERVED net lending/borrowing S1314 (B9 6.0 GE, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1314: 41.8 GE. → 1.1 G ÷ 10.6M (Portugal: social security (S1314)) = 102/res.
Portuguese Local sector, excluding Guimarães: Tier DERIVED · Sales, charges and property income (P11-P131, D4) 326 18.0 % of the tier's revenue: gross revenue structure S1313 2024 (Eurostat gov_10a_main, TR 19,398 M), applied to the Local sector excluding the city (A17). 19.4 GE S1313 Eurostat 2024 minus the audited revenue of Guimarães (166 MEUR), shown on the lower tier. NAMED DERIVED: S1313 − city (A2). → 3.5 G ÷ 10.6M (Portuguese Local sector, excluding Guimarães: Tier DERIVED) = 326/res.
Guimarães · Fees, charges and sales 97 9.2 % of the tier's revenue: sources read in the city's own accounts (named bridge). 166 MEUR: municipality accounts (DGAL Contas de Gerência), audited status · source detail: Taxas, multas e outras penalidades 5.9 M; Rendimentos da propriedade 4.6 M; Venda de bens e serviços correntes 4.7 M → 15.2 M ÷ 156,513 (Guimarães) = 97/res.

Other revenue: details appear below EUR 337/res. · 5 row(s)

European Union (budget executed in the country) · Other and capital 43 14.4 % of the tier's revenue: structure of the Union budget's revenue 2024 (Commission, REVENUE block: traditional own resources €20.1bn, Member State contributions €121.0bn, other revenue €36.2bn, NGEU borrowing €73.3bn), applied to the Union's spending in the country PRO RATA, NAMED (A17): the Union does not publish which revenue funds which country. 3.2 G€: TOTAL EXPENDITURE Commission 2024, allocated to this Member State. Cash ≠ ESA national accounts. The national contribution (2.1 G€ in the Commission file) STAYS inside S13 spending (arbitrage A16). EUR (source Commission). → 455.8 M ÷ 10.6M (European Union (budget executed in the country)) = 43/res.
Portugal: state (S1311) · Other transfers and revenue (D7 excluding D73, D9 excluding D91/D92, and D39) 203 3.3 % of the tier's revenue: gross revenue structure S1311 2024 (Eurostat gov_10a_main, TR 85,645 M), applied to the tier's derived revenue (A17, named pro rata). 64.9 GE = consolidated expenditure attributed to State (69.3 GE, 66.9 % of S13 − S1313) + OBSERVED net lending/borrowing S1311 (B9 -4.4 GE, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1311: 85.6 GE. → 2.2 G ÷ 10.6M (Portugal: state (S1311)) = 203/res.
Portugal: social security (S1314) · Other transfers and revenue (D7 excluding D73, D9 excluding D91/D92, and D39) 41 1.1 % of the tier's revenue: gross revenue structure S1314 2024 (Eurostat gov_10a_main, TR 41,763 M), applied to the tier's derived revenue (A17, named pro rata). 40.4 GE = consolidated expenditure attributed to Social security (34.3 GE, 33.1 % of S13 − S1313) + OBSERVED net lending/borrowing S1314 (B9 6.0 GE, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1314: 41.8 GE. → 434.6 M ÷ 10.6M (Portugal: social security (S1314)) = 41/res.
Portuguese Local sector, excluding Guimarães: Tier DÉRIVÉ · Other transfers and revenue (D7 excluding D73, D9 excluding D91/D92, and D39) 48 2.6 % of the tier's revenue: gross revenue structure S1313 2024 (Eurostat gov_10a_main, TR 19,398 M), applied to the Local sector excluding the city (A17). 19.4 GE S1313 Eurostat 2024 minus the audited revenue of Guimarães (166 MEUR), shown on the lower tier. NAMED DERIVED: S1313 − city (A2). → 508.8 M ÷ 10.6M (Portuguese Local sector, excluding Guimarães: Tier DERIVED) = 48/res.
Guimarães · Other and capital 2 0.2 % of the tier's revenue: sources read in the city's own accounts (named bridge). 166 MEUR: municipality accounts (DGAL Contas de Gerência), audited status · source detail: Outras receitas correntes 0.0 M; Venda de bens de investimento 0.0 M; Reposições não abatidas our pagamentos 0.2 M → 0.3 M ÷ 156,513 (Guimarães) = 2/res.

Taxes & levies (type not broken down by the source) EUR 302/res. · 2 row(s)

European Union (budget executed in the country) · Taxes and levies 24 8.0 % of the tier's revenue: structure of the Union budget's revenue 2024 (Commission, REVENUE block: traditional own resources €20.1bn, Member State contributions €121.0bn, other revenue €36.2bn, NGEU borrowing €73.3bn), applied to the Union's spending in the country PRO RATA, NAMED (A17): the Union does not publish which revenue funds which country. 3.2 G€: TOTAL EXPENDITURE Commission 2024, allocated to this Member State. Cash ≠ ESA national accounts. The national contribution (2.1 G€ in the Commission file) STAYS inside S13 spending (arbitrage A16). EUR (source Commission). → 254.4 M ÷ 10.6M (European Union (budget executed in the country)) = 24/res.
Guimarães · Taxes and levies 278 26.2 % of the tier's revenue: sources read in the city's own accounts (named bridge). 166 MEUR: municipality accounts (DGAL Contas de Gerência), audited status · source detail: Impostos diretos 43.5 M → 43.5 M ÷ 156,513 (Guimarães) = 278/res.

Borrowing & financial movements (not revenue of the year) EUR 273/res. · 2 row(s)

European Union (budget executed in the country) · Borrowing, financial movements and carried-forward balance (not revenue of the year) 88 29.3 % of the tier's revenue: structure of the Union budget's revenue 2024 (Commission, REVENUE block: traditional own resources €20.1bn, Member State contributions €121.0bn, other revenue €36.2bn, NGEU borrowing €73.3bn), applied to the Union's spending in the country PRO RATA, NAMED (A17): the Union does not publish which revenue funds which country. 3.2 G€: TOTAL EXPENDITURE Commission 2024, allocated to this Member State. Cash ≠ ESA national accounts. The national contribution (2.1 G€ in the Commission file) STAYS inside S13 spending (arbitrage A16). EUR (source Commission). → 932.8 M ÷ 10.6M (European Union (budget executed in the country)) = 88/res.
Guimarães · Borrowing, financial movements and carried-forward balance (not revenue of the year) 185 17.5 % of the tier's revenue: sources read in the city's own accounts (named bridge). 166 MEUR: municipality accounts (DGAL Contas de Gerência), audited status · source detail: Saldo da gerência anterior 29.0 M → 29.0 M ÷ 156,513 (Guimarães) = 185/res.

+ Reported deficits EUR 416/res.

the sum of deficits that administrations themselves record in their accounts. This is the ONLY line in this cascade that corresponds to borrowed money. Their operating versus investment share is not published.

Same G and T as the hub and Spending by category.

By tier, same scale

Lecture en fin de parcours: each administration ÷ sa Population. Pas une consolidation.

Portugal (national)dép. EUR 11,542/res.

revenuerev. EUR 11,717/res.

Guimarãesdép. EUR 896/res.

revenuerev. EUR 1,059/res.

What the spending pays for

Each category opens its source lines. COFOG groups and classes with no published amount stay in the dictionary, not as invented bars.

Follow the money: open the flow diagram for this perimeter →

Social

native cause from the spec

EUR 4,665/res.

Cause de dépense des paliers displayed (indicateur du Stack ou périmètre municipal selon le sélecteur). Grain: division / cause native: pas de montant inventé au niveau groupe ou classe.

Portugal: state (S1311) · Social protection & family · Portugal, state (S1311): GF10: share of consolidated spending S13 − S1313 (Eurostat 2024) allocated to State pro rata to its non-consolidated COFOG spending (NAMED DERIVED, A1) · 10.6MEUR 1,248/res.

Portugal: social security (S1314) · Social protection & family · Portugal, social security (S1314): GF10: share of consolidated S13 − S1313 spending (Eurostat 2024) attributed to social security in proportion to its unconsolidated COFOG spending: NAMED DERIVED (A1) · 10.6MEUR 3,182/res.

Portuguese Local sector, excluding Guimarães: Tier DERIVED · Social protection & family · Local sector excluding Guimarães: GF10. NAMED DERIVATION: Guimarães's share (0.7 % of national Local spending) is withdrawn pro rata: Eurostat does not publish the municipal split. · 10.6MEUR 235/res.

What « Social » comprend here

Inclus in ce montant

Social: EUR 4,665/res.

Inclus mais non chiffré séparément

Local sub-services not broken down in the published source

Présence non documentée

Whether associated bodies sit inside this amount: not documented here

Not documented: we do not conclude it is excluded.

Stable link to this category

Health

native cause from the spec

EUR 1,862/res.

Cause de dépense des paliers displayed (indicateur du Stack ou périmètre municipal selon le sélecteur). Grain: division / cause native: pas de montant inventé au niveau groupe ou classe.

Portugal: state (S1311) · Health and social services · Portugal, state (S1311): GF07: share of consolidated spending S13 − S1313 (Eurostat 2024) allocated to State pro rata to its non-consolidated COFOG spending (NAMED DERIVED, A1) · 10.6MEUR 1,732/res.

Portugal: social security (S1314) · Health and social services · Portugal, social security (S1314): GF07: share of consolidated S13 − S1313 spending (Eurostat 2024) attributed to social security in proportion to its unconsolidated COFOG spending: NAMED DERIVED (A1) · 10.6MEUR 7/res.

Portuguese Local sector, excluding Guimarães: Tier DERIVED · Health and social services · Local sector excluding Guimarães: GF07. NAMED DERIVATION: Guimarães's share (0.7 % of national Local spending) is withdrawn pro rata: Eurostat does not publish the municipal split. · 10.6MEUR 123/res.

Stable link to this category

Education

native cause from the spec

EUR 1,181/res.

Cause de dépense des paliers displayed (indicateur du Stack ou périmètre municipal selon le sélecteur). Grain: division / cause native: pas de montant inventé au niveau groupe ou classe.

Portugal: state (S1311) · Education (primary → university) · Portugal, state (S1311): GF09: share of consolidated spending S13 − S1313 (Eurostat 2024) allocated to State pro rata to its non-consolidated COFOG spending (NAMED DERIVED, A1) · 10.6MEUR 909/res.

Portugal: social security (S1314) · Education (primary → university) · Portugal, social security (S1314): GF09: share of consolidated S13 − S1313 spending (Eurostat 2024) attributed to social security in proportion to its unconsolidated COFOG spending: NAMED DERIVED (A1) · 10.6MEUR 5/res.

Portuguese Local sector, excluding Guimarães: Tier DERIVED · Education (primary → university) · Local sector excluding Guimarães: GF09. NAMED DERIVATION: Guimarães's share (0.7 % of national Local spending) is withdrawn pro rata: Eurostat does not publish the municipal split. · 10.6MEUR 267/res.

Stable link to this category

Economy and environment

native cause from the spec

EUR 1,127/res.

Cause de dépense des paliers displayed (indicateur du Stack ou périmètre municipal selon le sélecteur). Grain: division / cause native: pas de montant inventé au niveau groupe ou classe.

European Union (budget executed in the country) · Economic affairs, environment and planning · European Union, spending executed in the country (2024): 1. Single Market, Innovation and Digital: 357 M€; 2. Cohesion, Resilience and Values: 1.2 G€; 3. Natural Resources and Environment: 1.5 G€. Commission cash desk, outside ESA framework. EUR (source Commission). · 10.6MEUR 284/res.

Portugal: state (S1311) · Economic affairs, environment and planning · Portugal, state (S1311): GF04 moins GF0405, GF05, GF06: share of consolidated spending S13 − S1313 (Eurostat 2024) allocated to State pro rata to its non-consolidated COFOG spending (NAMED DERIVED, A1) · 10.6MEUR 483/res.

Portuguese Local sector, excluding Guimarães: Tier DERIVED · Economic affairs, environment and planning · Local sector excluding Guimarães: GF04 minus GF0405, GF05, GF06. NAMED DERIVATION: Guimarães's share (0.7 % of national Local spending) is withdrawn pro rata: Eurostat does not publish the municipal split. · 10.6MEUR 360/res.

Stable link to this category

Administration & other programmes

native cause from the spec

EUR 993/res.

Cause de dépense des paliers displayed (indicateur du Stack ou périmètre municipal selon le sélecteur). Grain: division / cause native: pas de montant inventé au niveau groupe ou classe.

European Union (budget executed in the country) · Administration & other programmes · European Union, spending executed in the country (2024): 6. Neighbourhood and the World: 11 M€; 7. European Public Administration: 77 M€; O Outside MFF: 0 M€. Commission cash desk, outside ESA framework. EUR (source Commission). · 10.6MEUR 8/res.

Portugal: state (S1311) · Administration & other programmes · Portugal, state (S1311): GF01 less GF0107: share of consolidated spending S13 − S1313 (Eurostat 2024) allocated to State pro rata to its non-consolidated COFOG spending (NAMED DERIVED, A1) · 10.6MEUR 461/res.

Portugal: social security (S1314) · Administration & other programmes · Portugal, social security (S1314): GF01 moins GF0107: share of consolidated S13 − S1313 spending (Eurostat 2024) attributed to social security in proportion to its unconsolidated COFOG spending: NAMED DERIVED (A1) · 10.6MEUR 32/res.

Portuguese Local sector, excluding Guimarães: Tier DERIVED · Administration & other programmes · Local sector excluding Guimarães: GF01 minus GF0107. NAMED DERIVATION: Guimarães's share (0.7 % of national Local spending) is withdrawn pro rata: Eurostat does not publish the municipal split. · 10.6MEUR 492/res.

Stable link to this category

Debt service

native cause from the spec

EUR 596/res.

Cause de dépense des paliers displayed (indicateur du Stack ou périmètre municipal selon le sélecteur). Grain: division / cause native: pas de montant inventé au niveau groupe ou classe.

Portugal: state (S1311) · Debt interest · Portugal, state (S1311): GF0107: share of consolidated spending S13 − S1313 (Eurostat 2024) allocated to State pro rata to its non-consolidated COFOG spending (NAMED DERIVED, A1) · 10.6MEUR 566/res.

Portugal: social security (S1314) · Debt interest · Portugal, social security (S1314): GF0107: share of consolidated S13 − S1313 spending (Eurostat 2024) attributed to social security in proportion to its unconsolidated COFOG spending: NAMED DERIVED (A1) · 10.6MEUR 1/res.

Portuguese Local sector, excluding Guimarães: Tier DERIVED · Debt interest · Local sector excluding Guimarães: GF0107. NAMED DERIVATION: Guimarães's share (0.7 % of national Local spending) is withdrawn pro rata: Eurostat does not publish the municipal split. · 10.6MEUR 29/res.

Stable link to this category

Transport

native cause from the spec

EUR 487/res.

Cause de dépense des paliers displayed (indicateur du Stack ou périmètre municipal selon le sélecteur). Grain: division / cause native: pas de montant inventé au niveau groupe ou classe.

Portugal: state (S1311) · Transport and mobility · Portugal, state (S1311): GF0405: share of consolidated spending S13 − S1313 (Eurostat 2024) allocated to State pro rata to its non-consolidated COFOG spending (NAMED DERIVED, A1) · 10.6MEUR 370/res.

Portuguese Local sector, excluding Guimarães: Tier DERIVED · Transport and mobility · Local sector excluding Guimarães: GF0405. NAMED DERIVATION: Guimarães's share (0.7 % of national Local spending) is withdrawn pro rata: Eurostat does not publish the municipal split. · 10.6MEUR 117/res.

Stable link to this category

Safety and justice

native cause from the spec

EUR 453/res.

Cause de dépense des paliers displayed (indicateur du Stack ou périmètre municipal selon le sélecteur). Grain: division / cause native: pas de montant inventé au niveau groupe ou classe.

European Union (budget executed in the country) · Public safety and justice · European Union, spending executed in the country (2024): 4. Migration and Border Management: 41 M€. Commission cash desk, outside ESA framework. EUR (source Commission). · 10.6MEUR 4/res.

Portugal: state (S1311) · Public safety and justice · Portugal, state (S1311): GF03: share of consolidated spending S13 − S1313 (Eurostat 2024) allocated to State pro rata to its non-consolidated COFOG spending (NAMED DERIVED, A1) · 10.6MEUR 413/res.

Portuguese Local sector, excluding Guimarães: Tier DERIVED · Public safety and justice · Local sector excluding Guimarães: GF03. NAMED DERIVATION: Guimarães's share (0.7 % of national Local spending) is withdrawn pro rata: Eurostat does not publish the municipal split. · 10.6MEUR 36/res.

Stable link to this category

2. Flow diagram

Recettes à gauche, tiers au milieu, causes de dépense à droite. Chaque montant est par habitant du palier qui le porte. Le tableau sous le diagramme reprend chaque poste en entier: le dessin peut raccourcir un nom, le tableau ne le fait pas. Barres et Sankey partagent les mêmes observations et la même release.

Show the amounts table

Guimarães: one resident's public footprint: each row is a flow per capita of the tier that carries it. The drawing may shorten a name; this table does not.
Flow line	Tier (population of this tier)	Kind of flow	Amount per capita of this tier
Revenue and financing
Taxes and levies	European Union (budget executed in the country) (tier Population: 10.6M)	Own revenue	EUR 24 per capita of this tier
Grants and transfers received	European Union (budget executed in the country) (tier Population: 10.6M)	Own revenue	EUR 144 per capita of this tier
Other and capital	European Union (budget executed in the country) (tier Population: 10.6M)	Own revenue	EUR 43 per capita of this tier
Borrowing, financial movements and carried-forward balance (not revenue of the year)	European Union (budget executed in the country) (tier Population: 10.6M)	Own revenue	EUR 88 per capita of this tier
Taxes on production and consumption (D2)	Portugal: state (S1311) (tier Population: 10.6M)	Own revenue	EUR 2,613 per capita of this tier
Personal income taxes and wealth (D5, D91)	Portugal: state (S1311) (tier Population: 10.6M)	Own revenue	EUR 1,982 per capita of this tier
Social contributions (D61)	Portugal: state (S1311) (tier Population: 10.6M)	Own revenue	EUR 512 per capita of this tier
Transfers received from other tiers (D73, D92)	Portugal: state (S1311) (tier Population: 10.6M)	Own revenue	EUR 269 per capita of this tier
Sales, charges and property income (P11-P131, D4)	Portugal: state (S1311) (tier Population: 10.6M)	Own revenue	EUR 521 per capita of this tier
Other transfers and revenue (D7 excluding D73, D9 excluding D91/D92, and D39)	Portugal: state (S1311) (tier Population: 10.6M)	Own revenue	EUR 203 per capita of this tier
Deficit (state)	Portugal: state (S1311) (tier Population: 10.6M)	Reported borrowing (financing need)	EUR 416 per capita of this tier
Taxes on production and consumption (D2)	Portugal: social security (S1314) (tier Population: 10.6M)	Own revenue	EUR 21 per capita of this tier
Social contributions (D61)	Portugal: social security (S1314) (tier Population: 10.6M)	Own revenue	EUR 2,537 per capita of this tier
Transfers received from other tiers (D73, D92)	Portugal: social security (S1314) (tier Population: 10.6M)	Own revenue	EUR 1,093 per capita of this tier
Sales, charges and property income (P11-P131, D4)	Portugal: social security (S1314) (tier Population: 10.6M)	Own revenue	EUR 102 per capita of this tier
Other transfers and revenue (D7 excluding D73, D9 excluding D91/D92, and D39)	Portugal: social security (S1314) (tier Population: 10.6M)	Own revenue	EUR 41 per capita of this tier
Taxes on production and consumption (D2)	Portuguese Local sector, excluding Guimarães: Tier DERIVED (tier Population: 10.6M)	Own revenue	EUR 433 per capita of this tier
Personal income taxes and wealth (D5, D91)	Portuguese Local sector, excluding Guimarães: Tier DERIVED (tier Population: 10.6M)	Own revenue	EUR 154 per capita of this tier
Social contributions (D61)	Portuguese Local sector, excluding Guimarães: Tier DERIVED (tier Population: 10.6M)	Own revenue	EUR 71 per capita of this tier
Transfers received from other tiers (D73, D92)	Portuguese Local sector, excluding Guimarães: Tier DERIVED (tier Population: 10.6M)	Own revenue	EUR 776 per capita of this tier
Sales, charges and property income (P11-P131, D4)	Portuguese Local sector, excluding Guimarães: Tier DERIVED (tier Population: 10.6M)	Own revenue	EUR 326 per capita of this tier
Other transfers and revenue (D7 excluding D73, D9 excluding D91/D92, and D39)	Portuguese Local sector, excluding Guimarães: Tier DERIVED (tier Population: 10.6M)	Own revenue	EUR 48 per capita of this tier
Taxes and levies	Guimarães (tier Population: 156,513)	Own revenue	EUR 278 per capita of this tier
Fees, charges and sales	Guimarães (tier Population: 156,513)	Own revenue	EUR 97 per capita of this tier
Grants and transfers received	Guimarães (tier Population: 156,513)	Own revenue	EUR 497 per capita of this tier
Other and capital	Guimarães (tier Population: 156,513)	Own revenue	EUR 2 per capita of this tier
Borrowing, financial movements and carried-forward balance (not revenue of the year)	Guimarães (tier Population: 156,513)	Own revenue	EUR 185 per capita of this tier
Spending purposes
Debt interest	Portugal: state (S1311) (tier Population: 10.6M)	Spending purpose	EUR 566 per capita of this tier
Debt interest	Portugal: social security (S1314) (tier Population: 10.6M)	Spending purpose	EUR 1 per capita of this tier
Debt interest	Portuguese Local sector, excluding Guimarães: Tier DERIVED (tier Population: 10.6M)	Spending purpose	EUR 29 per capita of this tier
Administration & other programmes	European Union (budget executed in the country) (tier Population: 10.6M)	Spending purpose	EUR 8 per capita of this tier
Administration & other programmes	Portugal: state (S1311) (tier Population: 10.6M)	Spending purpose	EUR 461 per capita of this tier
Administration & other programmes	Portugal: social security (S1314) (tier Population: 10.6M)	Spending purpose	EUR 32 per capita of this tier
Administration & other programmes	Portuguese Local sector, excluding Guimarães: Tier DERIVED (tier Population: 10.6M)	Spending purpose	EUR 492 per capita of this tier
Defence	European Union (budget executed in the country) (tier Population: 10.6M)	Spending purpose	EUR 3 per capita of this tier
Defence	Portugal: state (S1311) (tier Population: 10.6M)	Spending purpose	EUR 237 per capita of this tier
Public safety and justice	European Union (budget executed in the country) (tier Population: 10.6M)	Spending purpose	EUR 4 per capita of this tier
Public safety and justice	Portugal: state (S1311) (tier Population: 10.6M)	Spending purpose	EUR 413 per capita of this tier
Public safety and justice	Portuguese Local sector, excluding Guimarães: Tier DERIVED (tier Population: 10.6M)	Spending purpose	EUR 36 per capita of this tier
Transport and mobility	Portugal: state (S1311) (tier Population: 10.6M)	Spending purpose	EUR 370 per capita of this tier
Transport and mobility	Portuguese Local sector, excluding Guimarães: Tier DERIVED (tier Population: 10.6M)	Spending purpose	EUR 117 per capita of this tier
Economic affairs, environment and planning	European Union (budget executed in the country) (tier Population: 10.6M)	Spending purpose	EUR 284 per capita of this tier
Economic affairs, environment and planning	Portugal: state (S1311) (tier Population: 10.6M)	Spending purpose	EUR 483 per capita of this tier
Economic affairs, environment and planning	Portuguese Local sector, excluding Guimarães: Tier DERIVED (tier Population: 10.6M)	Spending purpose	EUR 360 per capita of this tier
Health and social services	Portugal: state (S1311) (tier Population: 10.6M)	Spending purpose	EUR 1,732 per capita of this tier
Health and social services	Portugal: social security (S1314) (tier Population: 10.6M)	Spending purpose	EUR 7 per capita of this tier
Health and social services	Portuguese Local sector, excluding Guimarães: Tier DERIVED (tier Population: 10.6M)	Spending purpose	EUR 123 per capita of this tier
Leisure & culture	Portugal: state (S1311) (tier Population: 10.6M)	Spending purpose	EUR 97 per capita of this tier
Leisure & culture	Portuguese Local sector, excluding Guimarães: Tier DERIVED (tier Population: 10.6M)	Spending purpose	EUR 127 per capita of this tier
Education (primary → university)	Portugal: state (S1311) (tier Population: 10.6M)	Spending purpose	EUR 909 per capita of this tier
Education (primary → university)	Portugal: social security (S1314) (tier Population: 10.6M)	Spending purpose	EUR 5 per capita of this tier
Education (primary → university)	Portuguese Local sector, excluding Guimarães: Tier DERIVED (tier Population: 10.6M)	Spending purpose	EUR 267 per capita of this tier
Social protection & family	Portugal: state (S1311) (tier Population: 10.6M)	Spending purpose	EUR 1,248 per capita of this tier
Social protection & family	Portugal: social security (S1314) (tier Population: 10.6M)	Spending purpose	EUR 3,182 per capita of this tier
Social protection & family	Portuguese Local sector, excluding Guimarães: Tier DERIVED (tier Population: 10.6M)	Spending purpose	EUR 235 per capita of this tier
Despesas com o pessoal	Guimarães (tier Population: 156,513)	Spending purpose	EUR 234 per capita of this tier
Aquisição de bens e serviços	Guimarães (tier Population: 156,513)	Spending purpose	EUR 231 per capita of this tier
Juros e outros encargos	Guimarães (tier Population: 156,513)	Spending purpose	EUR 5 per capita of this tier
Transferências correntes	Guimarães (tier Population: 156,513)	Spending purpose	EUR 61 per capita of this tier
Subsídios	Guimarães (tier Population: 156,513)	Spending purpose	EUR 61 per capita of this tier
Outras despesas correntes	Guimarães (tier Population: 156,513)	Spending purpose	EUR 22 per capita of this tier
Aquisição de bens de capital	Guimarães (tier Population: 156,513)	Spending purpose	EUR 219 per capita of this tier
Transferências de capital	Guimarães (tier Population: 156,513)	Spending purpose	EUR 45 per capita of this tier
Passivos financeiros	Guimarães (tier Population: 156,513)	Spending purpose	EUR 18 per capita of this tier
SAVING (surplus)	Guimarães (tier Population: 156,513)	Saving: revenue not spent in the period	EUR 163 per capita of this tier
SAVING (surplus)	Portugal: social security (S1314) (tier Population: 10.6M)	Saving: revenue not spent in the period	EUR 567 per capita of this tier
SAVING (surplus)	Portuguese Local sector, excluding Guimarães: Tier DERIVED (tier Population: 10.6M)	Saving: revenue not spent in the period	EUR 22 per capita of this tier

3. COFOG and GFSM lenses

COFOG classifies why money is spent; GFSM classifies where revenue comes from. The site's cause bars remain the summary of published money. Groups and classes carry no invented amount.

International lenses for Guimarães: COFOG for the why of the spending, GFSM for where the revenue comes from. The site's cause bars remain the summary of published money.

Mesure: Spending published by cause, ramenée à la division COFOG 1999 · unité: per capita of the tier carried in the spec · groups and classes carry no invented amount.

General public services011,589 EUR / hab Pont provisoire Unknown

01.1Executive, legislative, fiscal and external affairs · 3 class(es), amount not published separately
01.2Foreign economic aid · 2 class(es), amount not published separately
01.3General services · 3 class(es), amount not published separately
01.4Basic research · 1 class(es), amount not published separately
01.5R&D general public services · 1 class(es), amount not published separately
01.6General public services n.e.c. · 1 class(es), amount not published separately
01.7Public debt transactions · 1 class(es), amount not published separately
01.8Transfers between government levels · 1 class(es), amount not published separately

Site causes: Debt interest, Administration & other programmes

Site debt-service cause; COFOG places public debt transactions under 01.7 when classified by purpose. Not a programme function. · Site bucket for general admin and unallocated remainder; may include GF01 remainder.

Defence02240 EUR / hab Pont vérifié Unknown

02.1Military defence · 1 class(es), amount not published separately
02.2Civil defence · 1 class(es), amount not published separately
02.3Foreign military aid · 1 class(es), amount not published separately
02.4R&D defence · 1 class(es), amount not published separately
02.5Defence n.e.c. · 1 class(es), amount not published separately

Site causes: Defence

COFOG GF02 Defence.

Public order and safety03453 EUR / hab Pont vérifié Unknown

03.1Police services · 1 class(es), amount not published separately
03.2Fire-protection services · 1 class(es), amount not published separately
03.3Law courts · 1 class(es), amount not published separately
03.4Prisons · 1 class(es), amount not published separately
03.5R&D public order and safety · 1 class(es), amount not published separately
03.6Public order and safety n.e.c. · 1 class(es), amount not published separately

Site causes: Public safety and justice

COFOG GF03 Public order and safety.

Economic affairs041,614 EUR / hab Pont provisoire Unknown

04.1General economic, commercial and labour affairs · 2 class(es), amount not published separately
04.2Agriculture, forestry, fishing and hunting · 3 class(es), amount not published separately
04.3Fuel and energy · 6 class(es), amount not published separately
04.4Mining, manufacturing and construction · 3 class(es), amount not published separately
04.5Transport · 5 class(es), amount not published separately
04.6Communication · 1 class(es), amount not published separately
04.7Other industries · 4 class(es), amount not published separately
04.8R&D economic affairs · 7 class(es), amount not published separately
04.9Economic affairs n.e.c. · 1 class(es), amount not published separately

Site causes: Transport and mobility, Economic affairs, environment and planning

Transport is GF04 group; site cause is transport-focused but may omit other GF04. · Site merges economic affairs (GF04) and environment (GF05); amounts not split. · Site cause « Economic affairs, environment and planning » maps to COFOG 04, 05; amount kept on the first code only (split not published).

Environmental protection05Not published separately Pont provisoire Unknown

05.1Waste management · 3 class(es), amount not published separately
05.2Waste water management · 2 class(es), amount not published separately
05.3Pollution abatement · 3 class(es), amount not published separately
05.4Biodiversity and landscape · 2 class(es), amount not published separately
05.5R&D environmental protection · 1 class(es), amount not published separately
05.6Environmental protection n.e.c. · 1 class(es), amount not published separately

Site cause « Economic affairs, environment and planning » maps to COFOG 04, 05; amount kept on the first code only (split not published).

Housing and community amenities06Not published separately Non relié Unknown

06.1Housing development · 1 class(es), amount not published separately
06.2Community development · 1 class(es), amount not published separately
06.3Water supply · 1 class(es), amount not published separately
06.4Street lighting · 1 class(es), amount not published separately
06.5R&D housing and community amenities · 1 class(es), amount not published separately
06.6Housing and community amenities n.e.c. · 1 class(es), amount not published separately

Health071,862 EUR / hab Pont vérifié Unknown

07.1Medical products, appliances and equipment · 3 class(es), amount not published separately
07.2Outpatient services · 4 class(es), amount not published separately
07.3Hospital services · 4 class(es), amount not published separately
07.4Public health services · 1 class(es), amount not published separately
07.5R&D health · 1 class(es), amount not published separately
07.6Health n.e.c. · 1 class(es), amount not published separately

Site causes: Health & social services

COFOG GF07 Health.

Recreation, culture and religion08224 EUR / hab Pont provisoire Unknown

08.1Recreational and sporting services · 1 class(es), amount not published separately
08.2Cultural services · 1 class(es), amount not published separately
08.3Broadcasting and publishing · 1 class(es), amount not published separately
08.4Religious and community services · 1 class(es), amount not published separately
08.5R&D recreation, culture and religion · 1 class(es), amount not published separately
08.6Recreation, culture and religion n.e.c. · 1 class(es), amount not published separately

Site causes: Leisure & culture

Mapped from leisure/culture label to COFOG 08; no site cause id.

Education091,181 EUR / hab Pont vérifié Unknown

09.1Pre-primary and primary education · 2 class(es), amount not published separately
09.2Secondary education · 2 class(es), amount not published separately
09.3Post-secondary non-tertiary education · 1 class(es), amount not published separately
09.4Tertiary education · 2 class(es), amount not published separately
09.5Education not definable by level · 1 class(es), amount not published separately
09.6Subsidiary services to education · 1 class(es), amount not published separately
09.7R&D education · 1 class(es), amount not published separately
09.8Education n.e.c. · 1 class(es), amount not published separately

Site causes: Education (primary → university)

COFOG GF09 Education.

Social protection104,665 EUR / hab Pont vérifié Unknown

10.1Sickness and disability · 2 class(es), amount not published separately
10.2Old age · 1 class(es), amount not published separately
10.3Survivors · 1 class(es), amount not published separately
10.4Family and children · 1 class(es), amount not published separately
10.5Unemployment · 1 class(es), amount not published separately
10.6Housing · 1 class(es), amount not published separately
10.7Social exclusion n.e.c. · 1 class(es), amount not published separately
10.8R&D social protection · 1 class(es), amount not published separately
10.9Social protection n.e.c. · 1 class(es), amount not published separately

Site causes: Social protection & family

COFOG GF10 Social protection.

Classification: GFSM 2014 revenue (11-14) · no COFOG on revenue · borrowing is not revenue.

Source (GFSM)	Code	Status	EUR / hab
Taxes	11	Pont provisoire	5,505
Social contributions	12	Pont vérifié	3,120
Dons	13	Pont provisoire	2,779
Other revenue	14	Pont provisoire	1,383
Loans, mouvements financiers et solde reporté	outside code GFSM Revenue	Not revenue	273

Balance principal On this page:resident footprint G = T + D (same formula as the hub and the diagram). It is not pas une consolidation GFSM. Soldes GFSM (résultat net d’exploitation, capacité/besoin de financement) displayed seulement lorsqu’une source les porte; sinon le manque est nommé.

Spending G (footprint)12,724 EUR / hab

Own revenue T13,060 EUR / hab

Reste D (G − T)-336 EUR / hab

Résultat net d’exploitation (GFSM)Not published separately

Net lending / net borrowing (GFSM)Not published separately

Pont GFSM: Spending

expense + investissement net en NON-FINANCIAL ASSETS. L'investissement net = acquisitions − cessions − CFC. La CFC est déjà dans expense: elle n'est pas ajoutée une seconde fois au total.

Expense: not published EUR /res.
Acquisitions d'actifs non financiers: not published
Cessions: not published
CFC (consumption of fixed capital): not published
Investissement net: not published
Expenditure (GFSM): not published

Pont GFSM not calculated pour cette ville: acquisitions, cessions et CFC ne sont pas joints dans le spec. CCOFOG StatCan exclut la CFC et ne fournit pas les acquisitions d'actifs non financiers. Le concept source reste published under son nom exact.

4. Revenue by source

Taxes, tarifs et besoin de financement. Official amount, population du palier et division écrites avant la colonne /hab. Un revenu fiscal n'est pas une fonction COFOG; l'emprunt n'est pas une recette fiscale.

The causes below come from the published breakdown for this city (municipal accounts + provincial/federal CCOFOG). No national key is quietly applied to a total.

European Union (budget executed in the country)Federal or national tier

European Union (budget executed in the country): revenue by source (per capita)

Recettes du palier: montant officiel, population, per capita, part et calcul
Source	Official amount	Population	/res.	Share	Calcul
Taxes and levies	20.1 G€	10.6 M	EUR 24	8 %	8.0 % of the tier's revenue: structure of the Union budget's revenue 2024 (Commission, REVENUE block: traditional own resources €20.1bn, Member State contributions €121.0bn, other revenue €36.2bn, NGEU borrowing €73.3bn), applied to the Union's spending in the country PRO RATA, NAMED (A17): the Union does not publish which revenue funds which country. 3.2 G€: TOTAL EXPENDITURE Commission 2024, allocated to this Member State. Cash ≠ ESA national accounts. The national contribution (2.1 G€ in the Commission file) STAYS inside S13 spending (arbitrage A16). EUR (source Commission). → 254.4 M ÷ 10.6M () = 24/res.
Grants and transfers received	20.1 G€	10.6 M	EUR 144	48 %	48.3 % of the tier's revenue: structure of the Union budget's revenue 2024 (Commission, REVENUE block: traditional own resources €20.1bn, Member State contributions €121.0bn, other revenue €36.2bn, NGEU borrowing €73.3bn), applied to the Union's spending in the country PRO RATA, NAMED (A17): the Union does not publish which revenue funds which country. 3.2 G€: TOTAL EXPENDITURE Commission 2024, allocated to this Member State. Cash ≠ ESA national accounts. The national contribution (2.1 G€ in the Commission file) STAYS inside S13 spending (arbitrage A16). EUR (source Commission). → 1.5 G ÷ 10.6M () = 144/res.
Other and capital	20.1 G€	10.6 M	EUR 43	14 %	14.4 % of the tier's revenue: structure of the Union budget's revenue 2024 (Commission, REVENUE block: traditional own resources €20.1bn, Member State contributions €121.0bn, other revenue €36.2bn, NGEU borrowing €73.3bn), applied to the Union's spending in the country PRO RATA, NAMED (A17): the Union does not publish which revenue funds which country. 3.2 G€: TOTAL EXPENDITURE Commission 2024, allocated to this Member State. Cash ≠ ESA national accounts. The national contribution (2.1 G€ in the Commission file) STAYS inside S13 spending (arbitrage A16). EUR (source Commission). → 455.8 M ÷ 10.6M () = 43/res.
Borrowing, financial movements and carried-forward balance (not revenue of the year)	20.1 G€	10.6 M	EUR 88	29 %	29.3 % of the tier's revenue: structure of the Union budget's revenue 2024 (Commission, REVENUE block: traditional own resources €20.1bn, Member State contributions €121.0bn, other revenue €36.2bn, NGEU borrowing €73.3bn), applied to the Union's spending in the country PRO RATA, NAMED (A17): the Union does not publish which revenue funds which country. 3.2 G€: TOTAL EXPENDITURE Commission 2024, allocated to this Member State. Cash ≠ ESA national accounts. The national contribution (2.1 G€ in the Commission file) STAYS inside S13 spending (arbitrage A16). EUR (source Commission). → 932.8 M ÷ 10.6M () = 88/res.

Montant officiel: tel que la source le publie. /hab = ce montant ÷ la population de CE palier (colonne Population). Share = part dans les recettes propres et déficits de ce palier.

European Union (budget executed in the country): spending by purpose (per capita)

Spending by cause: Official amount, population, per capita, part et calcul
Source	Official amount	Population	/res.	Share	Calcul
Administration & other programmes	11 M€	10.6 M	EUR 8	3 %	European Union, spending executed in the country (2024): 6. Neighbourhood and the World: 11 M€; 7. European Public Administration: 77 M€; O Outside MFF: 0 M€. Commission cash desk, outside ESA framework. EUR (source Commission).
Defence	30 M€	10.6 M	EUR 3	1 %	European Union, spending executed in the country (2024): 5. Security and Defence: 30 M€. Commission cash desk, outside ESA framework. EUR (source Commission).
Public safety and justice	41 M€	10.6 M	EUR 4	1 %	European Union, spending executed in the country (2024): 4. Migration and Border Management: 41 M€. Commission cash desk, outside ESA framework. EUR (source Commission).
Economic affairs, environment and planning	357 M€	10.6 M	EUR 284	95 %	European Union, spending executed in the country (2024): 1. Single Market, Innovation and Digital: 357 M€; 2. Cohesion, Resilience and Values: 1.2 G€; 3. Natural Resources and Environment: 1.5 G€. Commission cash desk, outside ESA framework. EUR (source Commission).

Portugal: state (S1311)Provincial or state tierflag for this tier not proven in the register

Portugal: state (S1311): revenue by source (per res.)

Recettes du palier: montant officiel, population, per capita, part et calcul
Source	Official amount	Population	/res.	Share	Calcul
Taxes on production and consumption (D2)	85,645 M	10.6 M	EUR 2,613	40 %	42.8 % of the tier's revenue: gross revenue structure S1311 2024 (Eurostat gov_10a_main, TR 85,645 M), applied to the tier's derived revenue (A17, named pro rata). 64.9 GE = consolidated expenditure attributed to State (69.3 GE, 66.9 % of S13 − S1313) + OBSERVED net lending/borrowing S1311 (B9 -4.4 GE, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1311: 85.6 GE. → 27.7 G ÷ 10.6M () = 2,613/res.
Personal income taxes and wealth (D5, D91)	85,645 M	10.6 M	EUR 1,982	30 %	32.5 % of the tier's revenue: gross revenue structure S1311 2024 (Eurostat gov_10a_main, TR 85,645 M), applied to the tier's derived revenue (A17, named pro rata). 64.9 GE = consolidated expenditure attributed to State (69.3 GE, 66.9 % of S13 − S1313) + OBSERVED net lending/borrowing S1311 (B9 -4.4 GE, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1311: 85.6 GE. → 21.0 G ÷ 10.6M () = 1,982/res.
Social contributions (D61)	85,645 M	10.6 M	EUR 512	8 %	8.4 % of the tier's revenue: gross revenue structure S1311 2024 (Eurostat gov_10a_main, TR 85,645 M), applied to the tier's derived revenue (A17, named pro rata). 64.9 GE = consolidated expenditure attributed to State (69.3 GE, 66.9 % of S13 − S1313) + OBSERVED net lending/borrowing S1311 (B9 -4.4 GE, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1311: 85.6 GE. → 5.4 G ÷ 10.6M () = 512/res.
Transfers received from other tiers (D73, D92)	85,645 M	10.6 M	EUR 269	4 %	4.4 % of the tier's revenue: gross revenue structure S1311 2024 (Eurostat gov_10a_main, TR 85,645 M), applied to the tier's derived revenue (A17, named pro rata). 64.9 GE = consolidated expenditure attributed to State (69.3 GE, 66.9 % of S13 − S1313) + OBSERVED net lending/borrowing S1311 (B9 -4.4 GE, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1311: 85.6 GE. → 2.9 G ÷ 10.6M () = 269/res.
Sales, charges and property income (P11-P131, D4)	85,645 M	10.6 M	EUR 521	8 %	8.5 % of the tier's revenue: gross revenue structure S1311 2024 (Eurostat gov_10a_main, TR 85,645 M), applied to the tier's derived revenue (A17, named pro rata). 64.9 GE = consolidated expenditure attributed to State (69.3 GE, 66.9 % of S13 − S1313) + OBSERVED net lending/borrowing S1311 (B9 -4.4 GE, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1311: 85.6 GE. → 5.5 G ÷ 10.6M () = 521/res.
Other transfers and revenue (D7 excluding D73, D9 excluding D91/D92, and D39)	85,645 M	10.6 M	EUR 203	3 %	3.3 % of the tier's revenue: gross revenue structure S1311 2024 (Eurostat gov_10a_main, TR 85,645 M), applied to the tier's derived revenue (A17, named pro rata). 64.9 GE = consolidated expenditure attributed to State (69.3 GE, 66.9 % of S13 − S1313) + OBSERVED net lending/borrowing S1311 (B9 -4.4 GE, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1311: 85.6 GE. → 2.2 G ÷ 10.6M () = 203/res.
Deficit (state)	4.4 GE	10.6 M	EUR 416	6 %	4.4 GE: besoin de financement 2024 (B9 Eurostat, S1311, observed) → 4.4 G ÷ 10.6M () = 416/res.

Montant officiel: tel que la source le publie. /hab = ce montant ÷ la population de CE palier (colonne Population). Share = part dans les recettes propres et déficits de ce palier.

Portugal: state (S1311): expenditure by cause (by hab)

Spending by cause: Official amount, population, per capita, part et calcul
Source	Official amount	Population	/res.	Share	Calcul
Debt interest	not published	10.6 M	EUR 566	9 %	Portugal, state (S1311): GF0107: share of consolidated S13 − S1313 spending (Eurostat 2024) attributed to the state in proportion to its unconsolidated COFOG spending: NAMED DERIVED (A1)
Administration & other programmes	not published	10.6 M	EUR 461	7 %	Portugal, state (S1311): GF01 moins GF0107: share of consolidated S13 − S1313 spending (Eurostat 2024) attributed to the state in proportion to its unconsolidated COFOG spending: NAMED DERIVED (A1)
Defence	not published	10.6 M	EUR 237	4 %	Portugal, state (S1311): GF02: share of consolidated S13 − S1313 spending (Eurostat 2024) attributed to the state in proportion to its unconsolidated COFOG spending: NAMED DERIVED (A1)
Public safety and justice	not published	10.6 M	EUR 413	6 %	Portugal, state (S1311): GF03: share of consolidated S13 − S1313 spending (Eurostat 2024) attributed to the state in proportion to its unconsolidated COFOG spending: NAMED DERIVED (A1)
Transport and mobility	not published	10.6 M	EUR 370	6 %	Portugal, state (S1311): GF0405: share of consolidated S13 − S1313 spending (Eurostat 2024) attributed to the state in proportion to its unconsolidated COFOG spending: NAMED DERIVED (A1)
Economic affairs, environment and planning	not published	10.6 M	EUR 483	7 %	Portugal, state (S1311): GF04 moins GF0405, GF05, GF06: share of consolidated S13 − S1313 spending (Eurostat 2024) attributed to the state in proportion to its unconsolidated COFOG spending: NAMED DERIVED (A1)
Health and social services	not published	10.6 M	EUR 1,732	27 %	Portugal, state (S1311): GF07: share of consolidated S13 − S1313 spending (Eurostat 2024) attributed to the state in proportion to its unconsolidated COFOG spending: NAMED DERIVED (A1)
Leisure & culture	not published	10.6 M	EUR 97	1 %	Portugal, state (S1311): GF08: share of consolidated S13 − S1313 spending (Eurostat 2024) attributed to the state in proportion to its unconsolidated COFOG spending: NAMED DERIVED (A1)
Education (primary → university)	not published	10.6 M	EUR 909	14 %	Portugal, state (S1311): GF09: share of consolidated S13 − S1313 spending (Eurostat 2024) attributed to the state in proportion to its unconsolidated COFOG spending: NAMED DERIVED (A1)
Social protection & family	not published	10.6 M	EUR 1,248	19 %	Portugal, state (S1311): GF10: share of consolidated S13 − S1313 spending (Eurostat 2024) attributed to the state in proportion to its unconsolidated COFOG spending: NAMED DERIVED (A1)

Portugal: social security (S1314)Provincial or state tierflag for this tier not proven in the register

Portugal: social security (S1314): revenue by source (per res.)

Recettes du palier: montant officiel, population, per capita, part et calcul
Source	Official amount	Population	/res.	Share	Calcul
Taxes on production and consumption (D2)	41,763 M	10.6 M	EUR 21	1 %	0.6 % of the tier's revenue: gross revenue structure S1314 2024 (Eurostat gov_10a_main, TR 41,763 M), applied to the tier's derived revenue (A17, named pro rata). 40.4 GE = consolidated expenditure attributed to Social security (34.3 GE, 33.1 % of S13 − S1313) + OBSERVED net lending/borrowing S1314 (B9 6.0 GE, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1314: 41.8 GE. → 222.6 M ÷ 10.6M () = 21/res.
Social contributions (D61)	41,763 M	10.6 M	EUR 2,537	67 %	66.9 % of the tier's revenue: gross revenue structure S1314 2024 (Eurostat gov_10a_main, TR 41,763 M), applied to the tier's derived revenue (A17, named pro rata). 40.4 GE = consolidated expenditure attributed to Social security (34.3 GE, 33.1 % of S13 − S1313) + OBSERVED net lending/borrowing S1314 (B9 6.0 GE, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1314: 41.8 GE. → 26.9 G ÷ 10.6M () = 2,537/res.
Transfers received from other tiers (D73, D92)	41,763 M	10.6 M	EUR 1,093	29 %	28.8 % of the tier's revenue: gross revenue structure S1314 2024 (Eurostat gov_10a_main, TR 41,763 M), applied to the tier's derived revenue (A17, named pro rata). 40.4 GE = consolidated expenditure attributed to Social security (34.3 GE, 33.1 % of S13 − S1313) + OBSERVED net lending/borrowing S1314 (B9 6.0 GE, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1314: 41.8 GE. → 11.6 G ÷ 10.6M () = 1,093/res.
Sales, charges and property income (P11-P131, D4)	41,763 M	10.6 M	EUR 102	3 %	2.7 % of the tier's revenue: gross revenue structure S1314 2024 (Eurostat gov_10a_main, TR 41,763 M), applied to the tier's derived revenue (A17, named pro rata). 40.4 GE = consolidated expenditure attributed to Social security (34.3 GE, 33.1 % of S13 − S1313) + OBSERVED net lending/borrowing S1314 (B9 6.0 GE, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1314: 41.8 GE. → 1.1 G ÷ 10.6M () = 102/res.
Other transfers and revenue (D7 excluding D73, D9 excluding D91/D92, and D39)	41,763 M	10.6 M	EUR 41	1 %	1.1 % of the tier's revenue: gross revenue structure S1314 2024 (Eurostat gov_10a_main, TR 41,763 M), applied to the tier's derived revenue (A17, named pro rata). 40.4 GE = consolidated expenditure attributed to Social security (34.3 GE, 33.1 % of S13 − S1313) + OBSERVED net lending/borrowing S1314 (B9 6.0 GE, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1314: 41.8 GE. → 434.6 M ÷ 10.6M () = 41/res.

Montant officiel: tel que la source le publie. /hab = ce montant ÷ la population de CE palier (colonne Population). Share = part dans les recettes propres et déficits de ce palier.

Portugal: social security (S1314): expenditure by cause (by hab)

Spending by cause: Official amount, population, per capita, part et calcul
Source	Official amount	Population	/res.	Share	Calcul
Debt interest	not published	10.6 M	EUR 1	0 %	Portugal, social security (S1314): GF0107: share of consolidated S13 − S1313 spending (Eurostat 2024) attributed to social security in proportion to its unconsolidated COFOG spending: NAMED DERIVED (A1)
Administration & other programmes	not published	10.6 M	EUR 32	1 %	Portugal, social security (S1314): GF01 moins GF0107: share of consolidated S13 − S1313 spending (Eurostat 2024) attributed to social security in proportion to its unconsolidated COFOG spending: NAMED DERIVED (A1)
Health and social services	not published	10.6 M	EUR 7	0 %	Portugal, social security (S1314): GF07: share of consolidated S13 − S1313 spending (Eurostat 2024) attributed to social security in proportion to its unconsolidated COFOG spending: NAMED DERIVED (A1)
Education (primary → university)	not published	10.6 M	EUR 5	0 %	Portugal, social security (S1314): GF09: share of consolidated S13 − S1313 spending (Eurostat 2024) attributed to social security in proportion to its unconsolidated COFOG spending: NAMED DERIVED (A1)
Social protection & family	not published	10.6 M	EUR 3,182	84 %	Portugal, social security (S1314): GF10: share of consolidated S13 − S1313 spending (Eurostat 2024) attributed to social security in proportion to its unconsolidated COFOG spending: NAMED DERIVED (A1)
SAVING (surplus)	6.0 GE	10.6 M	EUR 567	15 %	Portugal, Sécurité sociale (S1314): capacité de financement 6.0 GE (B9 > 0)

Portuguese Local sector, excluding Guimarães: Tier DERIVEDProvincial or state tierflag for this tier not proven in the register

Portuguese Local sector, excluding Guimarães: derived tier: revenue by source (per res.)

Recettes du palier: montant officiel, population, per capita, part et calcul
Source	Official amount	Population	/res.	Share	Calcul
Taxes on production and consumption (D2)	19,398 M	10.6 M	EUR 433	24 %	23.9 % of the tier's revenue: gross revenue structure S1313 2024 (Eurostat gov_10a_main, TR 19,398 M), applied to the Local sector excluding the city (A17). 19.4 GE S1313 Eurostat 2024 minus the audited revenue of Guimarães (166 MEUR), shown on the lower tier. NAMED DERIVED: S1313 − city (A2). → 4.6 G ÷ 10.6M () = 433/res.
Personal income taxes and wealth (D5, D91)	19,398 M	10.6 M	EUR 154	9 %	8.5 % of the tier's revenue: gross revenue structure S1313 2024 (Eurostat gov_10a_main, TR 19,398 M), applied to the Local sector excluding the city (A17). 19.4 GE S1313 Eurostat 2024 minus the audited revenue of Guimarães (166 MEUR), shown on the lower tier. NAMED DERIVED: S1313 − city (A2). → 1.6 G ÷ 10.6M () = 154/res.
Social contributions (D61)	19,398 M	10.6 M	EUR 71	4 %	4.0 % of the tier's revenue: gross revenue structure S1313 2024 (Eurostat gov_10a_main, TR 19,398 M), applied to the Local sector excluding the city (A17). 19.4 GE S1313 Eurostat 2024 minus the audited revenue of Guimarães (166 MEUR), shown on the lower tier. NAMED DERIVED: S1313 − city (A2). → 752.6 M ÷ 10.6M () = 71/res.
Transfers received from other tiers (D73, D92)	19,398 M	10.6 M	EUR 776	43 %	42.9 % of the tier's revenue: gross revenue structure S1313 2024 (Eurostat gov_10a_main, TR 19,398 M), applied to the Local sector excluding the city (A17). 19.4 GE S1313 Eurostat 2024 minus the audited revenue of Guimarães (166 MEUR), shown on the lower tier. NAMED DERIVED: S1313 − city (A2). → 8.2 G ÷ 10.6M () = 776/res.
Sales, charges and property income (P11-P131, D4)	19,398 M	10.6 M	EUR 326	18 %	18.0 % of the tier's revenue: gross revenue structure S1313 2024 (Eurostat gov_10a_main, TR 19,398 M), applied to the Local sector excluding the city (A17). 19.4 GE S1313 Eurostat 2024 minus the audited revenue of Guimarães (166 MEUR), shown on the lower tier. NAMED DERIVED: S1313 − city (A2). → 3.5 G ÷ 10.6M () = 326/res.
Other transfers and revenue (D7 excluding D73, D9 excluding D91/D92, and D39)	19,398 M	10.6 M	EUR 48	3 %	2.6 % of the tier's revenue: gross revenue structure S1313 2024 (Eurostat gov_10a_main, TR 19,398 M), applied to the Local sector excluding the city (A17). 19.4 GE S1313 Eurostat 2024 minus the audited revenue of Guimarães (166 MEUR), shown on the lower tier. NAMED DERIVED: S1313 − city (A2). → 508.8 M ÷ 10.6M () = 48/res.

Montant officiel: tel que la source le publie. /hab = ce montant ÷ la population de CE palier (colonne Population). Share = part dans les recettes propres et déficits de ce palier.

Portuguese Local sector, excluding Guimarães: derived tier: spending by cause (per res.)

Spending by cause: Official amount, population, per capita, part et calcul
Source	Official amount	Population	/res.	Share	Calcul
Debt interest	not published	10.6 M	EUR 29	2 %	Local sector excluding Guimarães: GF0107. NAMED DERIVATION: Guimarães's share (0.7 % of national Local spending) is withdrawn pro rata: Eurostat does not publish the municipal split.
Administration & other programmes	not published	10.6 M	EUR 492	27 %	Local sector excluding Guimarães: GF01 minus GF0107. NAMED DERIVATION: Guimarães's share (0.7 % of national Local spending) is withdrawn pro rata: Eurostat does not publish the municipal split.
Public safety and justice	not published	10.6 M	EUR 36	2 %	Local sector excluding Guimarães: GF03. NAMED DERIVATION: Guimarães's share (0.7 % of national Local spending) is withdrawn pro rata: Eurostat does not publish the municipal split.
Transport and mobility	not published	10.6 M	EUR 117	6 %	Local sector excluding Guimarães: GF0405. NAMED DERIVATION: Guimarães's share (0.7 % of national Local spending) is withdrawn pro rata: Eurostat does not publish the municipal split.
Economic affairs, environment and planning	not published	10.6 M	EUR 360	20 %	Local sector excluding Guimarães: GF04 minus GF0405, GF05, GF06. NAMED DERIVATION: Guimarães's share (0.7 % of national Local spending) is withdrawn pro rata: Eurostat does not publish the municipal split.
Health and social services	not published	10.6 M	EUR 123	7 %	Local sector excluding Guimarães: GF07. NAMED DERIVATION: Guimarães's share (0.7 % of national Local spending) is withdrawn pro rata: Eurostat does not publish the municipal split.
Leisure & culture	not published	10.6 M	EUR 127	7 %	Local sector excluding Guimarães: GF08. NAMED DERIVATION: Guimarães's share (0.7 % of national Local spending) is withdrawn pro rata: Eurostat does not publish the municipal split.
Education (primary → university)	not published	10.6 M	EUR 267	15 %	Local sector excluding Guimarães: GF09. NAMED DERIVATION: Guimarães's share (0.7 % of national Local spending) is withdrawn pro rata: Eurostat does not publish the municipal split.
Social protection & family	not published	10.6 M	EUR 235	13 %	Local sector excluding Guimarães: GF10. NAMED DERIVATION: Guimarães's share (0.7 % of national Local spending) is withdrawn pro rata: Eurostat does not publish the municipal split.
SAVING (surplus)	230 MEUR	10.6 M	EUR 22	1 %	Secteur Local outside Guimarães: surplus 230 MEUR

GuimarãesTier municipal

Guimarães: revenue by source (per res.)

Recettes du palier: montant officiel, population, per capita, part et calcul
Source	Official amount	Population	/res.	Share	Calcul
Taxes and levies	166 MEUR	156,513	EUR 278	26 %	26.2 % of the tier's revenue: sources read in the city's own accounts (named bridge). 166 MEUR: municipality accounts (DGAL Contas de Gerência), audited status · source detail: Impostos diretos 43.5 M → 43.5 M ÷ 156,513 () = 278/res.
Fees, charges and sales	166 MEUR	156,513	EUR 97	9 %	9.2 % of the tier's revenue: sources read in the city's own accounts (named bridge). 166 MEUR: municipality accounts (DGAL Contas de Gerência), audited status · source detail: Taxas, multas e outras penalidades 5.9 M; Rendimentos da propriedade 4.6 M; Venda de bens e serviços correntes 4.7 M → 15.2 M ÷ 156,513 () = 97/res.
Grants and transfers received	166 MEUR	156,513	EUR 497	47 %	46.9 % of the tier's revenue: sources read in the city's own accounts (named bridge). 166 MEUR: municipality accounts (DGAL Contas de Gerência), audited status · source detail: Transferências correntes 64.1 M; Transferências de capital 13.6 M → 77.8 M ÷ 156,513 () = 497/res.
Other and capital	166 MEUR	156,513	EUR 2	0 %	0.2 % of the tier's revenue: sources read in the city's own accounts (named bridge). 166 MEUR: municipality accounts (DGAL Contas de Gerência), audited status · source detail: Outras receitas correntes 0.0 M; Venda de bens de investimento 0.0 M; Reposições não abatidas our pagamentos 0.2 M → 0.3 M ÷ 156,513 () = 2/res.
Borrowing, financial movements and carried-forward balance (not revenue of the year)	166 MEUR	156,513	EUR 185	17 %	17.5 % of the tier's revenue: sources read in the city's own accounts (named bridge). 166 MEUR: municipality accounts (DGAL Contas de Gerência), audited status · source detail: Saldo da gerência anterior 29.0 M → 29.0 M ÷ 156,513 () = 185/res.

Montant officiel: tel que la source le publie. /hab = ce montant ÷ la population de CE palier (colonne Population). Share = part dans les recettes propres et déficits de ce palier.

Guimarães: spending by cause (per res.)

Spending by cause: Official amount, population, per capita, part et calcul
Source	Official amount	Population	/res.	Share	Calcul
Despesas com o pessoal	37 MEUR	156,513	EUR 234	22 %	Guimarães: 37 MEUR; official economic/nature classification, marker 0100000000. Source label kept, not renamed to COFOG.
Aquisição de bens e serviços	36 MEUR	156,513	EUR 231	22 %	Guimarães: 36 MEUR; official economic/nature classification, marker 0200000000. Source label kept, not renamed to COFOG.
Juros e outros encargos	1 MEUR	156,513	EUR 5	0 %	Guimarães: 1 MEUR; official economic/nature classification, marker 0300000000. Source label kept, not renamed to COFOG.
Transferências correntes	10 MEUR	156,513	EUR 61	6 %	Guimarães: 10 MEUR; official economic/nature classification, marker 0400000000. Source label kept, not renamed to COFOG.
Subsídios	10 MEUR	156,513	EUR 61	6 %	Guimarães: 10 MEUR; official economic/nature classification, marker 0500000000. Source label kept, not renamed to COFOG.
Outras despesas correntes	3 MEUR	156,513	EUR 22	2 %	Guimarães: 3 MEUR; official economic/nature classification, marker 0600000000. Source label kept, not renamed to COFOG.
Aquisição de bens de capital	34 MEUR	156,513	EUR 219	21 %	Guimarães: 34 MEUR; official economic/nature classification, marker 0700000000. Source label kept, not renamed to COFOG.
Transferências de capital	7 MEUR	156,513	EUR 45	4 %	Guimarães: 7 MEUR; official economic/nature classification, marker 0800000000. Source label kept, not renamed to COFOG.
Passivos financeiros	3 MEUR	156,513	EUR 18	2 %	Guimarães: 3 MEUR; official economic/nature classification, marker 1000000000. Source label kept, not renamed to COFOG.
SAVING (surplus)	2024 25 MEUR	156,513	EUR 163	15 %	Guimarães: surplus 2024 25 MEUR

Same figures as the breakdown page. Hover a row = full source note. The tax rate by line is not wired: column named and empty until the source publishes it.

Data-quality signals (abrégé à côté du chiffre; Details here):

Audited Account or report audited by an independent body.
API official Series published through an official API or machine feed.
Document official Figure relu in un document public (PDF, HTML, XLSX).
Derived Computed here from published figures (formula in the proof).
Partial Coverage incomplète: some pièces manquent, named ailleurs.
Retenu Datum existante but non published here (porte de publication).
Non disponible Attendue mais not connectede ou inaccessible.
Not published The source or the territory does not publish this value.
Non applicable The concept does not apply to this scope.

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COLOURSfamily « Public finances » la même teinte désigne cette fonction publique partout: onglets, flow diagram, Spending by category, figure cards.intensity = position pâle = bas de la fourchette des pays chiffrés, plein = haut. This is un position marker, NOT a score: "high" does not mean "good."light stroke the median of countries with figures, on the position bar.green / amber / grey on the counter tous les indicateurs de la section sont chiffrés / une partie seulement / aucun. The counter is the number of rows with figures on this page.gris no datum. Le gris est réservé au manque et n'habille jamais une value: a grey cell is an empty cell, clearly disclosed.

Generated from official accounts at each publication, mandatory checks; the division is in each row's hover text; columns without a connected source are named, never filled. coverage & holds