Method

Reading the figures

Each figure on screen names what it measures, the scope it covers, its unit and its period. This topic explains how to read figures before comparing them.

Units

An amount is published as a total or per capita. A per-capita amount is a division: the official amount for the scope divided by the population of that same scope, for the year shown. It is an accounting average, not a sum paid or received by each person.

A ratio to GDP uses the GDP of the same territory and year. A missing GDP stays named; it is not replaced by another territory’s GDP.

Periods

Each amount carries its source’s fiscal year. Not every fiscal year follows the calendar year: the Canadian federal government closes on March 31, the US federal government on September 30.

When the tiers on one page do not share a fiscal year, each row shows its own. A total that would combine fiscal years too far apart is not published.

Stocks and flows

Spending, revenue and the balance are flows: they measure what comes in and goes out during a fiscal year. Assets and liabilities are stocks: they measure what is held or owed at a closing date.

A stock divided by annual GDP compares a value at one date with a year of output; the ratio’s label says so.

Currency

Each amount is first read in its source currency. The currency selector in the top bar converts the display using the average of European Central Bank daily rates over the fiscal-year window, or failing that the International Monetary Fund annual series.

Conversion changes the unit, not the calendar or the accounting framework. Rates, percentages and ratios are outside currency conversion.

Worked example

Next to the result, the page shows the item (spending), the scope (the tier that publishes the account), the unit (CAD per capita) and the fiscal year. Converted to USD, the same result is divided by that fiscal year’s CAD per USD rate; the number of residents does not change.

The item name, scope and unit are part of the figure: they are written next to it, not only in a tooltip, because a touch screen has no hover. A gap is written in words: not published, population missing, comparison not allowed.

Understanding the stack

A resident is served by several governments: the municipality, sometimes a region or province, a state or national government, and funds such as social security. The government stack shows them together, each one still named.

Tiers

Five scopes appear on the site, named next to the figure:

city

the municipality and its municipal accounts;

metro or urban area

the OECD functional urban area, distinct from the municipality;

province or state

the intermediate tier;

country

the national government or a national aggregate;

stack

every tier serving the same resident, each one labelled.

A metropolitan or country figure is never presented as a city figure. The word Federal names a federation (Canada, the United States, Germany, Austria, Australia, Brazil, Mexico). In a unitary state, the top tier is called National; Switzerland says Confederation.

Tiers by country: local name, information sought and where it appears

The table follows the publication register (37 countries open today). A paused country is named, with its reason, on the Coverage page.

Government tiers by country: local name, information sought, public label and where it appears

Country	Tier, local name	Information sought	Public label	Where it appears
Published countries (37): what readers can see today
United States published	FEDERAL	Monthly Treasury Statement: federal taxes, social contributions, spending by function, federal deficit.	Federal (United States). Division by the population of the United States. Not National.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	State	Census ASLGF, individual unit files: revenue and spending of the federated state.	State, in the state's name (New York, California, …). Division by that state's population.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Municipality	Census ASLGF: municipality revenue and spending. Municipal assets: not published (Census does not publish the balance sheet). County: not published, named.	Municipality, in the municipality's name. Division by municipal population. This is not the whole stack.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Canada published	FEDERAL	Federal public accounts (AFR): taxes, contributions, spending by function, deficit. Debt and assets of the federal government (GFS).	Federal. Division by Canada's population. Not National: Canada is a federation.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Province	Provincial public accounts: provincial taxes, health and education when the province pays, provincial balance sheet.	The name of the province (Quebec, Ontario, …). Division by that province's population, not Canada's.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Municipality	Municipal accounts (MAMH, FIR, MFS, LGDE depending on the province): local taxes, services, municipal balance sheet.	Municipality, in the city's name. Division by municipal population. This is not the whole stack.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Denmark published	National	Eurostat, central government: national taxes, spending by function, financing requirement.	National (central government, Staten). Division by Denmark's population. Not Federal.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Region	Region accounts (REGR): health above all. The region has no tax power: it is financed by the state.	Region, in the region's name (Hovedstaden, …). Division by that region's population.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Kommune	Statbank REGK: local taxes, services, municipal balance sheet.	Kommune, in the municipality's name. Division by municipal population.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Netherlands published	National	Eurostat, central government: national taxes, spending by function, financing requirement.	National (central government, Rijk). Division by the population of the Netherlands. Not Federal: this is not a federation.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Provincie	CBS Iv3, provincie accounts: provincial taxes, state grant, spending. Provincial stock: not published, named.	Provincie, in the provincie's name (Noord-Brabant, …). Division by that provincie's population.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Gemeente	CBS Iv3, gemeente annual accounts: local taxes, services, municipal balance sheet (assets and liabilities).	Gemeente, in the municipality's name. Division by municipal population.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Estonia published	National	Eurostat: state and social security (S13 excluding the local sector). National taxes, functions and balance.	National (state and social security). Divided by Estonia's population. Not Federal. There is no regional tier.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Local sector excluding the city	The rest of the local sector, once the published municipality is removed. This is not a region: it is a named residual.	Local sector excluding the city. Not Province, not Region.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Municipality	Municipality accounts (Tallinn, Tartu): revenue, spending, functions.	Municipality, in the city's name. Division by municipal population.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Lithuania published	National	Eurostat: state and social security (S13 excluding the local sector). National taxes, functions and balance.	National (state and social security). Divided by Lithuania's population. Not Federal. There is no regional tier.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Local sector excluding the city	The rest of the local sector, once the published municipality is removed. This is not a region: it is a named residual.	Local sector excluding the city. Not Province, not Region.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Municipality	Municipality accounts (Vilnius, Kaunas, Klaipėda): revenue, spending, functions.	Municipality, in the city's name. Division by municipal population.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
France published	National	State accounts (central government), separate from regions and municipalities. Not an aggregate that merges them.	National (state). Not Federal: France is not a federation.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Region	Region accounts, separate from the state and the municipality.	Region, in the region's name.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Municipality	Municipality accounts. Department and intercommunality: separate when the source publishes them.	Municipality, in the city's name.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Sweden published	National	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	National (Staten). Not Federal.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Region	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	Region, in the region's name.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Kommun	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	Kommun, in the municipality's name.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Italy published	National	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	National (Stato). Not Federal.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Regione	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	Regione, in the region's name.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Comune	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	Comune, in the city's name.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Norway published	National	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	National (Staten). Not Federal.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Fylke	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	Fylke, in the county's name.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Kommune	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	Kommune, in the name of the municipality.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Finland published	National	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	National (Valtio). Not Federal.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Wellbeing county	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	Wellbeing county (hyvinvointialue). Not a province of the old kind.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Kunta	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	Kunta (municipality), in the city's name.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Portugal published	National	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	National (Estado). Not Federal.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Município	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	Município, in the municipality's name. No regional tier comparable to a province.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Iceland published	National	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	National. Not Federal.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Sveitarfélag	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	Municipality. No regional tier.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Switzerland published	Confederation	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	Confederation. Not Federal: the Swiss name of the top tier is Confederation.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Canton	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	Canton, in the canton's name.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Municipality	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	Municipality, in the city's name.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
United Kingdom published	National	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	National (United Kingdom central government). Not Federal.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	GLA / devolved nations	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	In London: GLA. Elsewhere: devolved administrations when they exist. Not a federated state.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Local authority	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	Borough or local authority, in the municipality's name.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Austria published	FEDERAL	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	Federal (Bund). Austria is a federation.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Land	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	Land. Vienna is both Land and city: it is not an extra tier.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Gemeinde	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	Gemeinde, in the municipality's name.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Germany published	FEDERAL	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	Federal (Bund). Germany is a federation. Division by Germany's population.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Land	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	Land, in the Land's name. Berlin is both Land and city: it is not an extra tier.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Gemeinde	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	Gemeinde (Stadt), in the municipality's name.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Singapore published	National	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	National. City-state: the city and the country are the same tier. Not Federal, no separate municipality.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Spain published	National	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	National (Estado). Not Federal.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Comunidad autónoma	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	Comunidad autónoma, in the community's name.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Ayuntamiento	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	Ayuntamiento, in the municipality's name.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Japan published	National	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	National. Not Federal.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Prefecture	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	Prefecture (to). Tokyo is its prefecture: it is not an extra tier.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Municipality	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	Municipality or special wards, depending on the city.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Australia published	Commonwealth	Treasury Final Budget Outcome, fiscal year 2024-25, cash basis: revenue, spending and cash balance.	Commonwealth, the name Australia gives its national tier. Divided by the country's population. Not National: Australia is a federation.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	State or territory	State accounts: for Sydney, the New South Wales parliament's Report on State Finance 2024-25.	The name of the state or territory (New South Wales, Victoria, …). Divided by the population of that state. The breakdown by function comes from the OECD, which covers the six states and the two territories TOGETHER: the series does not go down to a single state, and the page says so right where the figure is.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Council	Audited council financial statements and NSW Office of Local Government Time Series: nine observed functions, whose sum is total spending.	Council, the local name (City of Sydney). Divided by the council population, which is much smaller than the metropolitan population: 237,278 Sydney residents. Water and sewerage are zero for this council because Sydney Water is a state-owned corporation: the responsibility sits elsewhere; the spending is not missing.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Brazil published	FEDERAL	União: accounts of Brazil's federal government (revenue, spending and balance).	Federal (União). Brazil is a federation. Divided by the population of Brazil.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Estado	Accounts of the federated state (São Paulo, Rio de Janeiro, etc.).	Estado, under the name of the state. Divided by the population of that state.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Município	Accounts of the município: local taxes, services, balance sheet.	Município, under the name of the municipality.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Czechia published	National	Eurostat / national accounts: state (S1311) and, when the source separates it, social security (S1314). Taxes, functions and balance.	National (state). Not Federal.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Local sector excluding the city	What is left of the local sector once the published municipality is removed. This is not a region: it is a named residual.	Local sector excluding the city. Not Province, not Region.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Obec / Statusární město	Municipal accounts (Obec / Statusární město): revenue, spending, functions and balance sheet when published.	Municipality or statutory city, under the name of the city.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Poland published	National	Eurostat / national accounts: state (S1311) and, when the source separates it, social security (S1314). Taxes, functions and balance.	National (state). Not Federal.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Local sector excluding the city	What is left of the local sector once the published municipality is removed. This is not a region: it is a named residual.	Local sector excluding the city. Not Province, not Region.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Gmina / Miasto	Municipal accounts (Gmina / Miasto): revenue, spending, functions and balance sheet when published.	Gmina or miasto, under the name of the city.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
South Africa published	National + provinces	Consolidated government: national and provinces, excluding municipalities. The provinces are not separated here.	National government and provinces, consolidated in the published source. Not Federal as three separate stacks.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Municipality	Accounts of the municipality (Cape Town, Tshwane, …).	Municipality, under the name of the municipality.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Latvia published	National	Eurostat / national accounts: state (S1311) and, when the source separates it, social security (S1314). Taxes, functions and balance.	National (state). Not Federal.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Local sector excluding the city	What is left of the local sector once the published municipality is removed. This is not a region: it is a named residual.	Local sector excluding the city. Not Province, not Region.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Pašvaldība	Municipal accounts (Pašvaldība): revenue, spending, functions and balance sheet when published.	Pašvaldība, under the name of the municipality.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Ireland published	National	Eurostat / national accounts: state (S1311) and, when the source separates it, social security (S1314). Taxes, functions and balance.	National (state). Not Federal.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Local sector excluding the city	What is left of the local sector once the published municipality is removed. This is not a region: it is a named residual.	Local sector excluding the city. Not Province, not Region.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Local authority	Municipal accounts (Local authority): revenue, spending, functions and balance sheet when published.	Local authority / City Council, under the name of the city.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
New Zealand published	Couronne	Total Crown: revenue, spending and Crown balance.	Crown (Total Crown). Not Federal: New Zealand is unitary.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Council	Financial statements of the City Council.	Council, under the name of the municipality (Wellington City Council, …).	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Slovenia published	National	Eurostat / national accounts: state (S1311) and, when the source separates it, social security (S1314). Taxes, functions and balance.	National (state). Not Federal.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Local sector excluding the city	What is left of the local sector once the published municipality is removed. This is not a region: it is a named residual.	Local sector excluding the city. Not Province, not Region.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Občina	Municipal accounts (Občina): revenue, spending, functions and balance sheet when published.	Občina, under the name of the municipality.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Croatia published	National	Eurostat / national accounts: state (S1311) and, when the source separates it, social security (S1314). Taxes, functions and balance.	National (state). Not Federal.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Local sector excluding the city	What is left of the local sector once the published municipality is removed. This is not a region: it is a named residual.	Local sector excluding the city. Not Province, not Region.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Grad / Općina	Municipal accounts (Grad / Općina): revenue, spending, functions and balance sheet when published.	Grad or općina, under the name of the city.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Slovaquie published	National	Eurostat / national accounts: state (S1311) and, when the source separates it, social security (S1314). Taxes, functions and balance.	National (state). Not Federal.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Local sector excluding the city	What is left of the local sector once the published municipality is removed. This is not a region: it is a named residual.	Local sector excluding the city. Not Province, not Region.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Obec / Mesto	Municipal accounts (Obec / Mesto): revenue, spending, functions and balance sheet when published.	Obec or mesto, under the name of the city.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Israel published	National	Eurostat / national accounts: state (S1311) and, when the source separates it, social security (S1314). Taxes, functions and balance.	National (state). Not Federal.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Local sector excluding the city	What is left of the local sector once the published municipality is removed. This is not a region: it is a named residual.	Local sector excluding the city. Not Province, not Region.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Municipality	Municipal accounts (Municipality): revenue, spending, functions and balance sheet when published.	Municipality, under the name of the city.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
South Korea published	National	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	National. Not Federal.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	If	Official tier accounts: revenue, spending and balance. Stocks (assets and debt) when the source separates them.	Si (city). Two tiers in the accounts we have: national and local.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Chile published	National	Chilean general government (S13) excluding the published municipality: named derived tier.	National. Not Federal: Chile is unitary.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Municipalidad	Municipalidad accounts: revenue, spending and balance sheet.	Municipalidad, under the name of the municipality.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Argentina published	National	Administración Central, decentralized bodies and social-security institutions, as separated by the source.	National (Administración Central). Not Federal as a stack label: the provinces carry their own name.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Provincia / CABA	Argentine province, or Ciudad Autónoma de Buenos Aires (city-province).	Provincia, under the name of the province. Buenos Aires is an autonomous city: municipality and province in the same named tier.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Municipio	Municipal accounts outside CABA, when published separately.	Municipio, under the name of the municipality.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Colombie published	National	State (S1311) and social security (S1314).	National (Estado). Not Federal.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Local sector excluding the city	Remainder of Colombia's local sector after removing the published distrito or municipio.	Local sector excluding the city. No Departamento is named here.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Distrito / Municipio	Accounts of the distrito or municipio (Bogotá, …).	Distrito or Municipio, under the name of the city.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
Mexico published	FEDERAL	Federación (S1311) and, when separated, social security (S1314).	Federal (Federación). Mexico is a federation. Divided by the population of Mexico.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Estado	Accounts of the Estados federados (S1312), aggregate or named.	Estado, under the name of the federated state.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.
	Municipio	Municipio accounts: revenue, spending and balance sheet.	Municipio, under the name of the municipality.	Public finances: revenue, spending, balance (G equals T plus D), each ÷ residents of the same tier. Breakdown and comparator. Assets and debt when the stock is published.

Populations

Each tier is divided by the population it serves: the Canadian federal government by the population of Canada, the municipality by the municipal population. The same transfer counted per Canadian and then per Montrealer therefore changes its per-capita amount without a single extra dollar changing hands. This denominator effect is named, never confused with a deficit.

Tier populations are not added together. No per-capita value is stored: it is recalculated at each publication from the official lines.

Transfers

One government often funds another: equalization, health transfers, grants to municipalities. A transfer is spending for the payer and revenue for the recipient. Read tier by tier, it appears on both sides; in a consolidated view, it is counted only once.

Analytical sum and consolidation

The sum of the tiers serving one resident is called the resident’s public footprint. It is an analytical sum: each tier stays labelled and divided by its own population. It is not a consolidation in the sense of the IMF Government Finance Statistics manual, which removes internal flows within one sector.

Spending and revenue

Spending is classified by function under COFOG, the United Nations Classification of the Functions of Government. Revenue is grouped into families based on the IMF Government Finance Statistics manual: taxes, contributions, transfers, sales, property income and other revenue.

Classification

The interface uses everyday names: Health, Education, Transport. The COFOG code and the reason for the match appear in each category’s detail. COFOG has ten divisions, split into groups and classes; the sub-categories shown are those of the loaded version, and a local extension stays named as such. COFOG describes spending only; it does not classify revenue.

Mixed envelopes

Some sources publish a single line for several functions, for example health and social services. Such an envelope stays flagged as mixed wherever it appears. It is not split between functions without a breakdown published by the source.

Inclusions

For each category, three questions stay separate: does the service exist in this territory, is its amount broken out in the tier’s accounts, and who benefits from it. The absence of a separate amount does not mean the absence of the service; an unpublished figure is not zero.

Revenue

Borrowing, surplus carry-forwards and fund movements are not revenue for the year: the “Borrowing and financial movements” family names them separately. Counting them as a tax would inflate own revenue and make a deficit disappear.

Balance

The balance is the difference between revenue and spending for the same scope and fiscal year, read on the same scale as the two bars. It is distinct from financing (borrowing and repayments), from the change in debt and from the effect of transfers between tiers.

Assets and debts

Assets and liabilities are stocks published in each government’s financial statements, at their book value. They describe what a government holds and what it owes at the closing date.

Standard tree

Public wealth is read in two branches. Assets: non-financial assets (infrastructure, buildings, land, equipment) and financial assets (cash, investments, receivables, equity holdings). Liabilities: financial debt (loans, bonds) and other liabilities (obligations to staff, suppliers, deferred revenue).

City pages still use the historical items: P1 physical capital, P3 financial assets, P2 and P4 subsets already counted in those two items, P5 natural resources (to come), D1 debt and liabilities, D2 infrastructure deficit. A sub-item is never added a second time to its parent item.

Valuation

Amounts are published book values, most often at depreciated historical cost: neither a sale price nor a replacement cost. Two frameworks can value the same asset differently; one country capitalizes a road and depreciates it, another expenses it in the year of construction.

Enterprises and funds

Equity holdings in public corporations appear among the financial assets of the government that holds them. A fund managed on behalf of depositors does not belong to its manager: the net assets managed by the Caisse de dépôt et placement du Québec are not added to the Québec government’s balance sheet (case detailed under Sources and comparability).

Debt and liabilities

Financial debt is one part of liabilities. Liabilities also include pension obligations, accounts payable and other obligations. Debt, liability, deficit and financing are not synonyms: the deficit is a flow for the year, debt is a stock, and financing is how the deficit is covered.

Maintenance

An infrastructure maintenance deficit, when published, is read next to the assets it relates to. It is not automatically added to accounting liabilities and is never counted as an asset. When not published, it stays named “to come”, which is not zero.

Taxation

Taxation presents a scenario: the taxes and contributions a typical employee would pay in a city, for a chosen income. A scenario is not a personal tax bill.

Scenario

The scenario describes a typical employee, for a gross annual income chosen from a grid specific to each currency. It applies the rules of the year shown. Credits and benefits tied to a personal situation (children, housing, disability) are not part of the base scenario, and the taxation page says so.

Rules and rates

Statutory rates and brackets come from tax laws and tax administrations; they are read-only in the scenario. The average rate divides total taxes and contributions by gross income. The marginal rate applies to the next dollar earned; it never describes the total bill.

Tax bases

Each levy has its base: wages for income tax and contributions, taxable consumption for sales taxes, property value for property tax. Bases outside the paycheque (consumption, housing) are scenario assumptions.

Fixed or income-dependent assumptions

Each assumption is marked observed when it comes from a source for the city, illustrative when it is a rule of thumb. An assumption can be fixed or vary with income: estimated property tax multiplies the home’s value by the observed rate, and the home’s value, expressed as a multiple of income, changes with income. Assumptions are editable and named; statutory rates are not.

Benefits and coverage

Employer contributions do not appear on the employee’s pay, but they are part of the OECD tax wedge, which divides income tax and contributions by the total cost of labour. Levies not yet connected are named on each city’s taxation page, with their tier and whether they are included in the total.

Sources and comparability

Each published value is linked to an institution, a source, a period and a territory. Two figures are compared only when their concepts, periods, territories and responsibilities are close enough; otherwise the difference is named and no rank is given.

Evidence and transformations

Official data come first: statistical agencies’ interfaces, then documents published by governments. Conversions, divisions and scope choices are documented next to the result. A module’s Sources table shows the original lines for the current selection; this page does not replace it.

Comparison frame: fiscal years, standards, statuses

On the comparator, a warning appears as soon as the selection mixes different fiscal years, accounting bases or observation statuses. It does not say the figures are wrong: it refuses to present them as one uniform snapshot.

What “same frame” means

• the fiscal year: the year or window of the accounts; 2024 and 2025 are not the same picture;
• the accounting basis: the rules that define what counts as an asset, liability, revenue or spending (PSAS, AASB, M57 and others);
• the observation status: audited accounts, or a figure derived from an official aggregate, always named.

What it changes in practice

Montréal, Sydney and Milan can be read side by side. A ranking of “who is richest or most indebted” cannot be read as if the rules were the same. A one-year gap can reflect inflation, a crisis or the calendar. A converted currency aligns the unit, not the calendar or the accounting framework.

How to read the comparator warning

• amounts stay on screen, each in its own unit and fiscal year;
• an automatic order is not a conclusion when the rules differ;
• for a firm conclusion, narrow the selection to one fiscal year and one family of standards, or read the gaps as named orders of magnitude.

GDP and exchange rates

A ratio to GDP uses a numerator and a GDP for the same territory and year. A municipal GDP is not reconstructed by prorating a national or metropolitan GDP: when absent from the source, it is named. Tier GDPs, populations and percentages are not added together. Currency conversion is described under Reading the figures.

Limitations and gaps

The site does not fill a hole with an estimate, a national average applied to a city or a projection: a module without a source stays greyed out and named. It does not present a country figure as a city figure, or the reverse, and does not compare two different scopes in the same table without saying so. It does not compute a statistic from already aggregated statistics: a median of medians or a mean of means describes no real population.

Checks and revisions

The Method page is built last. It rereads the 3,368 pages produced, finds every division printed as “x % = a ÷ b” and recomputes it. The figures below are those of the 2026-09-25 02:21 UTC publication. Scope of this check: printed divisions, internal links and page weight. It does not verify the source data themselves.

An entity is shown when its accounts pass the checks; otherwise it is withdrawn and named on the Coverage page, with the reason. When a concept is replaced, the replacement is written on the page that carries it: the former “surplus” became the scope balance, because it measured only an accounting scope.

Dates, fiscal years and data versions are kept with each observation; a browsable history of revisions is not yet published. An export or a citation must keep the source, period, unit and data version of the result shown.