Multi-level Governance

Regional & Local Finance



 Local finances Graph

Subnational governments – states, regional and local governments – are key policy actors. 


They accounted for 37% of total public expenditure and 55% of total public investment on average in OECD countries in 2021, which reflects their fundamental social and economic role. Subnational governments are also key public employers, representing more than 60% of public staff expenditure on average in the OECD. Education and health represent the largest spending items for subnational governments.

Subnational government revenue is mainly made up of taxes (42%) and grants and subsidies (42%), followed by user charges and fees (13%), while property income and social contributions accounted for a tiny share in 2021. Subnational governments represented about 30% of public tax revenue on average in OECD countries.

Subnational government debt remains moderate. It accounted for 19% of public debt on average in OECD countries in 2021. 





REGOFI MUNIFI long version logo

World Observatory on Subnational Government Finance and Investment


Subnational Governments in OECD Countries: Key Data  


New databases on regional and municipal government finance and public employment

The OECD/UCLG SNG-WOFI, launched in November 2017, is the world’s leading source of internationally comparable data and analysis on subnational government structure and finance. Now in its third edition, the SNG-WOFI includes data from 135 countries, covering almost 90% of the world surface area, 93% of the world population and 94% of global GDP. 

Country profiles  |  Database  |  Compare Your Country  |  More information


This dataset includes data on subnational government structures (number of subnational governments and municipal sizes) and finance in OECD and EU countries. Fiscal data cover the general and subnational government sectors (state and local governments): expenditure (including investment), revenue, budget balance and debt. The database and data brochure are annually updated.

Database  |  Brochure


The OECD and the European Commission (DG REGIO) are collaborating to create new and unique databases on regional and municipal finance (REGOFI and MUNIFI) at the aggregated and disaggregated levels in OECD and EU countries. A pilot database on subnational public employment (SUB-EMP) will be also developed with a gender focus. Databases will be publicly available in March 2024. Collaborative workshops with national statistical institutes and other key partners are organised throughout the project.

Project flyer  |  Methodology  |  1st Workshop  |  More information



2022 Synthesis Report World Observatory on Subnational Government Finance and Investment


A Review of Local Government Finance in Israel: Reforming the Arnona System


OECD Regions and Cities at a Glance    


Local Public Finance and Capacity Building in Asia: Issues and Challenges (Chapter 4)

2022 SNG-WOFI Synthesis Report




Local public finance Asia report


Related works


Fiscal equalisation

Fiscal decentralisation

Territorial dimension of COVID-19 & recovery

  • The territorial impact of COVID-19: Managing the crisis and recovery across levels of government: EN | FR








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Multi-level Governance



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