Dutch source

Iv3, municipal budgets and accounts

Municipalities submit their budget, four quarterly reports and annual accounts to CBS in a fixed format: Information for third parties (Iv3). CBS publishes these figures unprocessed, per municipality, per policy area (from administration to youth care and waste) and per type of income or expense. There is one table per reporting year, also for provinces, water boards and joint arrangements.

Finance GovernmentOpenAPIDownloadNetherlands · municipality and policy area

Up to date · updated 25 days ago · checked 17:23

Budgeted general grant from the Municipalities Fund per resident: highest in Schiermonnikoog (4,844 euros), lowest in Bloemendaal (1,481 euros)

Budgeted general grant from the Municipalities Fund per resident per municipality, begroting 2026, in euros per resident. Netherlands as a whole: 2,590. 342 municipalities with a figure.

Source: CBS, Iv3-tabel 45078NED (Gemeenten 2026 onbewerkte Iv3-data), gedeeld door de bevolking uit CBS 37230ned · opgehaald 25 oktober 2026 · selection: taakveld 0.7; categorie B4.3.1; 2e plaatsing; inwoners op 1 januari 2026 (CBS 37230ned)Open the table Single block

Budgeted property tax revenue per resident: highest in Schiermonnikoog (874 euros), lowest in Ooststellingwerf (134 euros)

Budgeted property tax revenue per resident per municipality, begroting 2026, in euros per resident. Netherlands as a whole: 350. 342 municipalities with a figure.

Source: CBS, Iv3-tabel 45078NED (Gemeenten 2026 onbewerkte Iv3-data), gedeeld door de bevolking uit CBS 37230ned · opgehaald 25 oktober 2026 · selection: taakveld 0.61 + 0.62; categorie B2.2.1 + B2.2.2; 2e plaatsing; inwoners op 1 januari 2026 (CBS 37230ned)Open the table Single block

What you can build with it1

ToolMunicipal budget explorer: what does my municipality spend money on?Pick a municipality and see its budget per policy area, in euros per resident, and how one policy area compares with all 342 municipalities.2 sourcesAdvanced

What can you do with it?4 ideas

Getting started

How much property tax does your municipality raise?

Add up income on policy areas 0.61 (property tax on homes) and 0.62 (non-residential). Amsterdam budgeted 172.7 million euros of income on 0.61 for 2025. Divide by residents and compare with neighbouring municipalities.

Getting started

Budget versus reality

Put the budget next to the annual accounts for the same year. On which policy areas does your municipality keep spending more than budgeted?

Advanced

Who hires the most external staff?

Category L3.5.1 (hired staff) against L1.1 (salaries and social charges) shows per municipality how much it relies on hired staff.

Advanced

Follow the reserves

Balance items P111 (general reserve) and P112 (earmarked reserves) with categories Primo and Ultimo show how a municipality's savings change over the year.

How to process it5 steps

Find the table for the right year
Each reporting year has its own table: 45071NED is Municipalities 2025, 45078NED Municipalities 2026, 45067NED Municipalities 2024. The catalogue lists them all.
```
https://dataderden.cbs.nl/ODataCatalog/Tables?$format=json&$filter=Catalog%20eq%20'IV3'&$select=Identifier,Title,Modified
```
Look at the codes
Four dimensions: TaakveldBalanspost (145 codes), Categorie (78), Gemeenten (342) and Verslagsoort (6: budget, quarters 1 to 4, annual accounts).
```
https://dataderden.cbs.nl/ODataApi/OData/45071NED/Verslagsoort
```
Filter by municipality, report type and policy area
Pad keys with spaces: municipality to 9 characters ('GM0363 '), policy area to 6 ('0.61 '), category to 8 ('B2.2.1 '). Without the spaces you get an empty list.
```
https://dataderden.cbs.nl/ODataApi/OData/45071NED/TypedDataSet?$filter=Gemeenten%20eq%20'GM0363%20%20%20'%20and%20Verslagsoort%20eq%20'2025X000'%20and%20TaakveldBalanspost%20eq%20'0.61%20%20'
```
Use the second release
Each report type is released twice. The second release contains corrections municipalities sent in. Amounts are in thousands of euros.
Or use the processed tables
CBS also builds processed tables, but only per region and size class: 83641NED (budgets) and 84413NED (accounts). Levies are available per municipality in 83642NED.
```
https://opendata.cbs.nl/ODataApi/OData/83642NED/DataProperties
```

Interesting combinations

gemeentecode (GM)

How much does your municipality spend per resident on youth care?

Take the number of residents (or young people) from the key figures and divide the expenses on the youth policy areas by it (including 6.751 to 6.763, 6.792 youth personal budgets, 6.821 and 6.822).

Combine with Key figures for districts and neighbourhoods

gemeentecode (GM)

Do municipalities with a lot of nuisance spend more on public order?

Put expenses on policy area 1.2 (public order and safety) per resident next to registered nuisance per 1,000 residents.

Combine with Registered nuisance by neighbourhood

Similar sources

Waarstaatjegemeente.nl (municipal benchmark)
The municipal finance and BBV dashboards show the same kind of figures already processed, as charts and per resident.
CBS StatLine
Processed CBS tables on municipal finances, aggregated per region and size class and checked by CBS.

What to watch out for

Unprocessed, so unchecked
CBS takes no responsibility for the quality of these figures and its own publications need not match them one to one. A striking amount may be a booking error.
Municipalities book differently
Amsterdam books property tax on homes under B2.2.1 (taxes on producers), not B2.2.2. Add up all income or expense categories of a policy area before comparing municipalities.
Quarterly figures are often missing
Municipalities under 20,000 residents don't have to submit quarterly figures. Anything not submitted shows as '.' (missing).
Policy areas only from 2017
The policy-area classification applies from 2017. Older years use a different classification (functions), see the discontinued CBS tables up to 2016. A long series takes extra work.
API pitfalls
Keys are padded with spaces, and the length differs per dimension. At most 10,000 rows per request. A year table for all municipalities has 23.2 million rows: always filter by municipality or policy area.

APIOData v3 · read 16 Oct 2026

StandardOData v3docs

Access no key

No key or account; the description and our call work anonymously. tested

Size23,208,120

rows (cells) in TypedDataSet tested

Formats

JSONAtom/XML

Base URL

https://dataderden.cbs.nl/ODataApi/OData/45071NED

Endpoints 9

GET/TableInfostitle, summary, period and modification date of the table
GET/UntypedDataSetthe figures, all values as text
GET/TypedDataSetthe figures, with numbers as numbers
GET/DataPropertiesall columns: dimensions and topics with unit
GET/CategoryGroupsgrouping of categories
GET/TaakveldBalanspostcodes and names of dimension TaakveldBalanspost
GET/Categoriecodes and names of dimension Categorie
GET/Gemeentencodes and names of dimension Gemeenten
GET/Verslagsoortcodes and names of dimension Verslagsoort

Filtering platform

OData expressions in $filter, keys in single quotes

eqnegtgeltleandorsubstringof()startswith()

Parameters 6

`$filter`	select rows, e.g. WijkenEnBuurten eq 'GM0363 '	platform
`$select`	only these columns	platform
`$top / $skip`	paging	platform
`$orderby`	sorting	platform
`$format`	json or atom	platform
`$count`	after a path: count only	platform

Dimensions · = space in the key

Dimension	Codes	Examples
`TaakveldBalanspost` Taakveld/balanspost	145	`0.1···` 0.1 Bestuur `0.2···` 0.2 Burgerzaken `0.3···` 0.3 Beheer overige gebouwen en gronden
`Categorie` Categorie	78	`L1.1····` L1.1 Salarissen en sociale lasten `L2.1····` L2.1 Belastingen `L3.1····` L3.1 Grond
`Gemeenten` Gemeenten	342	`GM1680···` Aa en Hunze `GM0358···` Aalsmeer `GM0197···` Aalten
`Verslagsoort` Verslagsoort	6	`2025X000` Begroting `2025X001` 1e kwartaal `2025X002` 2e kwartaal

Fields 2

Name	Type	Meaning
`k_1ePlaatsing_1` 1e plaatsing	double · 1 000 euro	Cijfers met als onderwerp '1e plaatsing' worden gepubliceerd 10 dagen na de uiterste inzenddatum die geldt voor de betreffende verslagsoort. Valt deze dag in …
`k_2ePlaatsing_2` 2e plaatsing	double · 1 000 euro	Cijfers met als onderwerp '2e plaatsing' worden gepubliceerd 70 dagen na de uiterste inzenddatum die geldt voor de betreffende verslagsoort. Valt deze dag in …

Limits and pitfalls

At most 10,000 rows per request; page with $skip. The Municipalities 2025 table has 23,208,120 rows (15 Oct 2026). tested
Keys are padded with spaces and the length differs per dimension: Gemeenten 9 characters ('GM0363 '), TaakveldBalanspost 6 ('0.61 '), Categorie 8 ('B2.2.1 '). Note: in other CBS tables the municipality code is 10 characters. tested
One table per reporting year and type of government (45071NED = Municipalities 2025). Find new years in the catalogue with $filter=Catalog eq 'IV3'. tested
Two measures: k_1ePlaatsing_1 and k_2ePlaatsing_2 (1st and 2nd release), in 1,000 euros. The second release includes corrections from municipalities. from the description
Report-type codes contain the year (2025X000 budget, 2025X001 to 2025X004 the quarters, 2025X005 annual accounts). tested
robots.txt on opendata.cbs.nl and iv3statline.cbs.nl disallows /ODataAPI/OData/* (capital API) with Noindex; dataderden.cbs.nl has no robots.txt (404). tested

Try it HTTP 200 · 235 ms · 16 Oct

https://dataderden.cbs.nl/ODataApi/OData/45071NED/TypedDataSet?$filter=Gemeenten eq 'GM0363   ' and Verslagsoort eq '2025X000' and TaakveldBalanspost eq '0.61  ' and Categorie eq 'B2.2.1  '

{
  "odata.metadata": "https://dataderden.cbs.nl/ODataApi/OData/45071NED/$metadata#Cbs.OData.WebAPI.TypedDataSet",
  "value": [
    {
      "ID": 876294,
      "TaakveldBalanspost": "0.61  ",
      "Categorie": "B2.2.1  ",
      "Gemeenten": "GM0363   ",
      "Verslagsoort": "2025X000",
      "k_1ePlaatsing_1": 163897,
      "k_2ePlaatsing_2": 163897
    }
  ]
}

Shortened response, saved at harvest time. Click the URL for the real, current response.

Read from service document (list of endpoints) · dimensions and topics · full data model (XML). Labels: from the description stated in what the api itself publishes. tested from our own small call. platform applies to every api on this platform, per its documentation. experience learned while building open data index.

How to fetch it

curl "https://dataderden.cbs.nl/ODataApi/OData/45071NED/TypedDataSet?\$filter=Gemeenten%20eq%20'GM0363%20%20%20'%20and%20Verslagsoort%20eq%20'2025X000'%20and%20TaakveldBalanspost%20eq%20'0.61%20%20'"

Used by

Waarstaatjegemeente.nlDashboard with BBV indicators per municipality