Economy Measure Code Measure Currency Code Amount (Local) Amount (USD) Source Details
Australia 05 05 - Health and income support AUD 360,924,500,000 224,422,853,946
Australia 05A 05A - Health support AUD 141,037,100,000 87,696,868,720 Office of the Prime Minister. https://www.pm.gov.au/media/24-billion-health-plan-fight-covid-19 (accessed 3 June 2020); Department of Health. https://www.health.gov.au/news/covid-19-supporting-senior-australians-and-those-who-care-for-them (accessed 3 June 2020); Department of Health. https://www.health.gov.au/ministers/senator-the-hon-richard-colbeck/media/new-covid-19-payment-to-keep-senior-australians-in-residential-aged-care-safe (accessed 3 June 2020); Office of the Prime Minister. https://www.pm.gov.au/media/11-billion-support-more-mental-health-medicare-and-domestic-violence-services-0 (accessed 3 June 2020); Department of Health. https://www.health.gov.au/ministers/the-hon-greg-hunt-mp/media/3-million-to-boost-the-national-coordinated-covid-19-research-response (accessed 3 June 2020); Office of the Prime Minister of Australia. https://www.pm.gov.au/media/update-coronavirus-measures-15may20 (accessed on 20 May 2020); Department of Health. https://www.health.gov.au/ministers/the-hon-greg-hunt-mp/media/additional-20-million-for-mental-health-and-suicide-prevention-research (accessed 26 May 2020); Office of the Prime Minister. https://www.pm.gov.au/media/commonwealth-and-states-sign-131-billion-five-year-hospitals-agreement (accessed 4 June 2020); Department of Health. https://www.health.gov.au/ministers/the-hon-greg-hunt-mp/media/additional-funding-to-reinforce-australias-aged-care-sector (accessed 1 September 2020); Office of the Prime Minister. https://www.pm.gov.au/media/australia-secures-onshore-manufacturing-agreements-two-covid-19-vaccines (accessed 08 September 2020); Office of the Prime Minister. https://www.pm.gov.au/media/2-billion-extend-critical-health-services-across-australia (accessed 18 September 2020); Department of Health. https://www.health.gov.au/ministers/the-hon-greg-hunt-mp/media/australia-secures-a-further-50-million-doses-of-covid-19-vaccine (accessed 05 November 2020); Office of the Prime Minister. https://www.pm.gov.au/media/national-cabinet-2 (accessed 16 November 2020); Department of Health. https://www.health.gov.au/ministers/the-hon-greg-hunt-mp/media/10-million-for-high-potential-covid-19-related-clinical-trials-0 (accessed 4 Jan 2021).

(i) 11 March 2020, The Australian Government has unveiled a comprehensive AUD2.4 billion health package to protect all Australians, including vulnerable groups such as the elderly, those with chronic conditions and Indigenous communities, from the coronavirus (COVID-19); (ii) 21 March 2020, The National Cabinet announced additional funding of AUD444.6 million for the aged care sector to ensure the continuity of the aged care workforce. 5 May 2020, The Australian Government is providing an additional AUD205 million in specific COVID-19 aged care funding. 31 August 2020, an additional AUD563.3 million has been allocated to the aged care sector; (iii) 29 March 2020, (a) AUD669 million will be provided to expand Medicare-subsidised telehealth services for all Australians, with extra incentives to GPs and other health practitioners also delivered; and (b) AUD74 million will be provided to support the mental health and wellbeing of all Australians; (iv) 15 April 2020, AUD3 million further funding to support frontline health workers with training and information on the treatment of coronavirus; (v) 15 May 2020, The government announced AUD48.1 million funding for the National Mental Health and Wellbeing Pandemic Response Plan; (vi) 25 May 2020, An additional AUD20 million is announced for Mental Health and Suicide Prevention Research; (vii) 29 May 2020, The Commonwealth will invest an estimated AUD131.4 billion in the new 2020‑25 National Health Reform Agreement to provide additional funding to public hospitals over five years from 2020–21; (viii) 7 September 2020, The Australian government will invest AUD3.2 billion in a supply and production agreement with pharmaceutical companies to provide free vaccines by 2021, if trials prove successful; (ix) 18 September 2020, The government announced to extend a range of COVID-19 health measures, including mental health interventions until 31 March 2021 amounting to more than AUD2 billion; (x) No amount/estimate: 13 November 2020, National Cabinet endorsed the Australian COVID-19 Vaccination Policy, which sets out the roles and responsibilities of the Commonwealth, states and territories in rolling out COVID-19 vaccination. National Cabinet welcomed the Commonwealth Government’s announcement that Australia had secured access to 134.8 million doses of four leading vaccine candidates; (xi) 3 January 2021, AUD10.1 million from the government's Medical Research Future Fund’s Clinical Trials Activity Initiative is allocated for high potential COVID-19 related clinical trials [update].

Australia 05B 05B - Income support AUD 205,887,400,000 128,020,785,232
Australia 05B1 05B1 - Tax and contribution deferrals and policy changes AUD 1,150,000,000 715,070,000 Department of Treasury. https://treasury.gov.au/sites/default/files/2020-05/Overview-Economic_Response_to_the_Coronavirus_3.pdf (accessed 3 June 2020).

March 2020, Temporary early release of superannuation (AUD1,150 million).

Australia 05B2 05B2 - Tax and contribution rates reduction AUD 17,800,000,000 11,068,039,992 Department of Finance. https://budget.gov.au/2020-21/content/factsheets/index.htm (accessed 07 October 2020).

6 October 2020, The Government is delivering an additional AUD17.8 billion (from 2020 to 2024) in personal income tax relief to support economic recovery.

Australia 05B3 05B3 - Subsidies to individuals and households AUD 34,020,900,000 21,154,195,605 Department of Treasury. https://treasury.gov.au/sites/default/files/2020-05/Overview-Economic_Response_to_the_Coronavirus_3.pdf (accessed 3 June 2020); Department of Treasury. https://treasury.gov.au/media-release/jobkeeper-update (accessed on 3 June 2020); Office of the Prime Minister. https://www.pm.gov.au/media/11-billion-support-more-mental-health-medicare-and-domestic-violence-services-0 (accessed 3 June 2020); Department of Education, Skills, and Employment (DESE). https://ministers.dese.gov.au/morrison/early-childhood-education-and-care-relief-package (accessed 3 June 2020); DESE. https://ministers.dese.gov.au/tehan/response-child-care-review (accessed 3 June 2020); Department of Treasury. https://treasury.gov.au/sites/default/files/2020-06/Fact_sheet_HomeBuilder.pdf (accessed 5 June 2020); DESE. https://ministers.dese.gov.au/tehan/return-child-care-subsidy (accessed 10 June 2020); Office of the Prime Minister. https://www.pm.gov.au/media/supporting-older-australians (accessed 8 July 2020); Department of the Treasury. https://treasury.gov.au/sites/default/files/2020-07/Fact_sheet-Income_Support_for_Individuals_1.pdf (accessed 22 July 2020); Australian Government. https://www.servicesaustralia.gov.au/individuals/services/centrelink/pandemic-leave-disaster-payment (accessed 06 August 2020); DESE. https://ministers.dese.gov.au/morrison/support-victorian-families-childcare-workers-and-services (accessed 06 August 2020); Office of the Prime Minister. https://www.pm.gov.au/media/pandemic-leave-disaster-payment-western-australia (accessed 17 September 2020); Office of the Prime Minister. https://www.pm.gov.au/media/jobseeker-supplement-extended-march%20 (accessed 11 November 2020).

(i) March 2020, Support for individuals and households including (a) income support for individuals (AUD14,133 million), (b) payment to support households (AUD8,830 million), (c) lower the social security deeming rates (AUD876 million); (ii) 29 March 2020, AUD150 million will be provided to support Australians experiencing domestic, family and sexual violence due to the fallout from coronavirus; (iii) 4 June 2020, The government announced a HomeBuilder program offering AUD25,000 grants to new home builders and renovators from June 4 to December 31, 2020. HomeBuilder will be implemented via a National Partnership Agreement, signed by the Commonwealth and State and Territory governments and is expected to cost AUD680 million; (iv) 8 June 2020, The government announced that it will resume the Child Care Subsidy (CCS) to support families to access affordable child care starting 13 July 2020 and will pay approximately AUD2 billion this quarter to eligible families; (v) 21 July 2020, The Government will extend the payment period of the temporary Coronavirus Supplement for those on income support from September to December 2020. The new arrangements for the Coronavirus Supplement are expected to cost an additional AUD3.8 billion; (vi) No amount/estimate: 22 July 2020, Mutual obligation requirements will continue to be gradually introduced starting August 4, 2020. Job seekers must be willing to accept any offer of suitable paid work or face penalties if a job seeker refuses a job without a reasonable excuse. Mutual obligation requirements are tasks and activities agreed upon while getting certain payments from the government; (vii) 5 August 2020, The Australian Government announced the Pandemic Leave Disaster Payment support for Victorians who can't earn an income because they must self-isolate or quarantine at home or they are caring for someone with COVID-19. The support runs until February 2021. 16 September 2020, The government has extended the payment arrangements to include Western Australia. More than AUD13.3 million in Pandemic Leave Disaster Payments has been paid for some 9,000 granted claims since 6 August 2020 ; (viii) 5 August 2020, The Australian government announced that it will invest AUD33 million to provide child care relief for Victorian families. Families in Stage 4 lockdown are also entitled to receive an additional 30 days, or six weeks, of allowable absences from childcare; (ix) 20 September 2020, The government will provide an additional AUD305.6 million for families and child care providers under the Child Care Recovery Package starting 28 September 2020 until 31 January 2021; (x) 10 November 2020, The Australian Government will extend temporary support through the social security system, for those Australians seeking work, from January to March 2021. The extension of temporary measures is estimated to cost an additional AUD3.2 billion.

Australia 05B4 05B4 - Subsidies to businesses AUD 149,850,000,000 93,176,729,936 Department of Treasury. https://treasury.gov.au/sites/default/files/2020-05/Overview-Economic_Response_to_the_Coronavirus_3.pdf (accessed 3 June 2020); Department of Treasury. https://treasury.gov.au/media-release/jobkeeper-update (accessed on 3 June 2020); Office of the Prime Minister. https://www.pm.gov.au/media/250-million-jobmaker-plan-restart-australias-creative-economy (accessed 8 July 2020); Office of the Prime Minister. https://www.pm.gov.au/media/jobtrainer-skills-package-economic-recovery-and-growth (accessed 22 July 2020); Department of the Treasury. https://treasury.gov.au/sites/default/files/2020-07/Fact_sheet-JobKeeper_Payment_extension_0.pdf (accessed 22 July 2020); Office of the Prime Minister. https://www.pm.gov.au/media/jobkeeper-payment-and-income-support-extended (accessed 22 July 2020); DESE. https://www.dese.gov.au/covid-19/job-seekers (accessed 30 July 2020); Office of the Prime Minister. https://www.pm.gov.au/media/more-support-more-businesses-and-workers (accessed 07 August 2020); Office of the Prime Minister. https://www.pm.gov.au/media/1b-accelerate-defence-initiatives-covid-19-recovery (accessed 26 August 2020); Office of the Prime Minister. https://www.pm.gov.au/media/investment-new-energy-technologies (accessed 17 September 2020); Australian Renewable Energy Agency https://arena.gov.au/news/arena-welcomes-new-funding/?fbclid=IwAR1IuJBObl0Qn040KT56X_erGgs5nXIYWexvJbJSJMFb_aeUdVtlSWfopfQ (accessed 17 September 2020); DESE. https://www.dese.gov.au/covid-19/childcare (accessed 21 September 2020); Office of the Prime Minister. https://www.pm.gov.au/media/digital-business-plan-drive-australias-economic-recovery (accessed 29 September 2020); Department of Finance. https://budget.gov.au/2020-21/content/jobmaker.htm (accessed 12 October 2020).

(i) March 2020, Support for business including (a) JobKeeper payment (AUD70,000 million), (b) boosting cash flow for employers (AUD31,900 million), (c) No amount/estimate, temporary relief for financially distressed businesses, (d) increasing the instant asset write-off (AUD700 million), (e) backing business investment (AUD3,200 million), (f) supporting apprentices and trainees (AUD1,265 million), (g) support for Coronavirus affected regions and communities (AUD1,000 million), (h) support for Australian airlines and airports (AUD715 million); (ii) 25 June 2020, AUD250 million targeted package through the JobMaker plan to be implemented in the next 12 months to help restart the creative economy and get the entertainment, arts and screen sectors back to work; (iii) 16 July 2020, AUD2 billion support for the JobTrainer package to give Australians access to new skills by retraining and upskilling them into sectors with job opportunities, as the economy recovers from COVID-19; (iv) 21 July 2020, The Government is extending the JobKeeper Payment until March 2021 with a reduced payment rate. Support will be targeted to businesses (including the self-employed) and not-for-profits that continue to be significantly impacted by the coronavirus. The new arrangements for the JobKeeper Payment are expected to cost an additional AUD16.6 billion; (v) 7 August 2020, The JobKeeper program was adjusted to expand employee eligibility to accommodate more firms needing the support. The adjustment is expected to cost around AUD15.6 billion in 2020-21; (vi) 26 August 2020, The government has announced a AUD1 billion investment package to boost Australia’s defence industry and support jobs across the country. The package is estimated to support around 4,000 jobs across Australia and help many small and medium sized businesses in the defence-industry supply chain; (vii) 17 September 2020, The Australian Government announced a new total funding package of AUD1.62 billion for the Australian Renewable Energy Agency (ARENA) to support Australia's clean energy transition as the country recovers from the COVID-19 pandemic; (viii) October 6, The Government announced the JobMaker Hiring Credit package worth AUD4 billion (from 2020 to 2023) to give businesses incentives to take on additional young job seekers.

Australia 05B5 05B5 - Indirect income support AUD 2,938,500,000 1,827,159,299 Office of the Prime Minister. https://www.pm.gov.au/media/11-billion-support-more-mental-health-medicare-and-domestic-violence-services-0 (accessed 3 June 2020); DESE. https://ministers.dese.gov.au/morrison/early-childhood-education-and-care-relief-package (accessed 3 June 2020); DESE. https://ministers.dese.gov.au/tehan/response-child-care-review (accessed 3 June 2020); Office of the Prime Minister. https://www.pm.gov.au/media/digital-business-plan-drive-australias-economic-recovery (accessed 29 September 2020).

(i) 29 March 2020, An additional AUD200 million will be provided to support charities and other community organisations which provide emergency and food relief as demand surges as a result of coronavirus; (ii) 2 April 2020, The Commonwealth government has committed to provide free childcare to around one million families and announced targeted support to the education system. The sector is expected to receive AUD1.6 billion over the coming three months from taxpayer subsidies. 20 May 2020, The Ministry of Education announced an additional AUD12.8 million in funding, i.e. (a) AUD12 million provided for child care services that have more than 30% of full-time equivalent staff ineligible for JobKeeper Payments, and (b) AUD800,000 to increase the level of funding for in-home care providers; (viii) July 8, AUD325.7 million investment in new home care packages by the government for older Australians; (iii) The Government announced that it will invest almost AUD800 million in a digital infrastructure package that will provide training, develop systems and establish needed infrastructure to support adoption of new technologies for businesses and consumers as part of Australia's economic recovery plan.

Australia 05B6 05B6 - No breakdown (income support) AUD 128,000,000 79,590,400 Australian Trade and Investment Commission. https://www.austrade.gov.au/australian/tourism/tourism-and-business/grants/travel-agents-covid-19-payment/covid-19-consumer-travel-support-program (accessed 8 December 2020).

1 December 2020, The government announced a AUD128 million scheme to assist travel agents who have been impacted by COVID-19 through the COVID-19 Consumer Travel Support Program. Eligible travel agents and tour arranging service businesses will be able to apply for a one-off taxable payment based on the turnover of the business, with a minimum payment of $1,500 for a business with a turnover of $50,000 up to a maximum payment of $100,000 for a business with a turnover of $20 million [update].

Australia 05C 05C - No breakdown (health and income support) AUD 14,000,000,000 8,705,199,994 Department of Finance. https://budget.gov.au/2020-21/content/factsheets/index.htm (accessed 07 October 2020).

6 October 2020, The Government has committed to invest an additional AUD14 billion in new and accelerated infrastructure projects across Australia over the next four years.

Austria 05 05 - Health and income support EUR 68,659,400,000 75,950,663,717
Austria 05A 05A - Health support EUR 339,000,000 375,000,000 OECD. http://www.oecd.org/coronavirus/en/#country-tracker (accessed 15 April 2020).

(i) Additional capacities for mobile and stationary care (EUR100 million); (ii) EUR60 million are granted to the health system; (iii) EUR 130 million are given to hospitals for equipment and to finance over-time payments; (iv) EUR36 million are disbursed to incentivize eligible research on COVID-19 by Austrian firms; (v) EUR13 million on medical supplies.

Austria 05B 05B - Income support EUR 68,320,400,000 75,575,663,717
Austria 05B1 05B1 - Tax and contribution deferrals and policy changes EUR 10,500,000,000 11,615,044,248 BMF. https://www.bmf.gv.at/presse/pressemeldungen/2020/juni/mwst-senkung.html (accessed 17 June 2020); IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19#A (accessed 2 November 2020); Yale. https://som.yale.edu/faculty-research-centers/centers-initiatives/program-on-financial-stability/covid-19-crisis (accessed 1 November 2020); OECD. http://www.oecd.org/coronavirus/en/#country-tracker (accessed 24 June 2020).

(i) EUR10 billion for payment deferrals of personal income and corporate income taxes; (ii) 21 May 2020, new fiscal measures including tax relief measures for the hospitality sector of EUR500 million have been released by the Government; (iii) 12 June 2020, Tax deferrals have been extended until 15 January 2021; (iv) To jump-start the economy, a new tax incentive was introduced for companies that recruit apprentices, with EUR2,000 per position created between 16 March and 31 October of this year.

Austria 05B2 05B2 - Tax and contribution rates reduction EUR BMF. https://www.bmf.gv.at/presse/pressemeldungen/2020/juli/brutto-netto-rechner.html (accessed 31 July 2020), https://www.bmf.gv.at/en/press/press-releases/2020/June/16-June-2020-government-consultation--%E2%82%AC50-billion-for-rescue,-relief-and-investments-.html (accessed 20 June 2020), https://www.bmf.gv.at/presse/pressemeldungen/2020/juni/mwst-senkung.html (accessed 17 June 2020); IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19#A (accessed 2 November 2020); Yale. https://som.yale.edu/faculty-research-centers/centers-initiatives/program-on-financial-stability/covid-19-crisis (accessed 1 November 2020); OECD. http://www.oecd.org/coronavirus/en/#country-tracker (accessed 24 June 2020).

(i) 12 June 2020, Reduced VAT to 5% to support the catering trade, the cultural sector and the publishing sector; (ii) 16 June 2020, reduced the lowest income tax bracket tax level from 25% to 20%. As of 30 July 2020, this was announced to be retroactively applied from 1 January 2020. There will also be a loss carryback, with business losses being offset against profits in 2019 and 2018, so that some of the deferred taxes may not have to be paid back at all; (iii) Increase in rates: 30 June 2020, Increased the top tax rate of 55% for incomes from EUR1 million until 2025.

Austria 05B3 05B3 - Subsidies to individuals and households EUR 12,189,000,000 13,483,407,080 European Commission. https://ec.europa.eu/commission/presscorner/detail/en/ip_20_2093 (accessed 27 November 2020), https://ec.europa.eu/commission/presscorner/detail/en/IP_20_2181, https://ec.europa.eu/commission/presscorner/detail/en/IP_20_928 (both accessed 26 November 2020); BMF. https://www.bmf.gv.at/presse/pressemeldungen/2020/juli/brutto-netto-rechner.html (accessed 31 July 2020), https://www.bmafj.gv.at/Services/Presse/Presseaussendungen/PA-16-Juli-2020.html (accessed 23 July 2020), https://www.bmafj.gv.at/Services/Presse/Presseaussendungen/PA_17_Juni_2020.html (accessed 19 June 2020), https://www.bmf.gv.at/presse/pressemeldungen/2020/Mai/kulturpaket.html (accessed 29 May 2020), https://www.bmf.gv.at/presse/pressemeldungen/2020/Mai/kurzarbeit-mittel-erhoeht.html (accessed 21 May 2020); IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19#A (accessed 2 November 2020); Yale. https://som.yale.edu/faculty-research-centers/centers-initiatives/program-on-financial-stability/covid-19-crisis (accessed 1 November 2020); OECD. http://www.oecd.org/coronavirus/en/#country-tracker (accessed 24 June 2020).

(i) No amount/estimate: rent payment deferrals; (ii) No amount/estimate: 13 May 2020, proposed a more simple calculation method to determine monetary subsidies by companies to their employees from their own accounts and from the government's funding. Under the new system, no employee should have any losses; (iii) 20 May 2020, Increased to EUR12 billion (from EUR10 billion on 13 April 2020 and EUR5 billion originally) funds for short-time working, self-employed and funds to finance increased costs of caretaking, etc.; (iv) 28 May 2020, Allocated EUR90 million to support freelance artists up to EUR1000 a month; (v) 17 June 2020, Reserved EUR30 million for childcare in the summer from the municipal package; (vi) 26 June 2020, Allocated another EUR30 million to Family Crisis Fund to support low income families, with the amounts to be transferred on 13 July 2020. As of 16 July 2020, this amount has been increased to EUR60 million; (vii) 30 July 2020, an additional bonus of EUR360 per child will be given on 30 September 2020 for each family eligible for family allowance; (viii) 30 July 2020, In order to relieve employees who do not receive taxable income (up to EUR11,000), the traffic tax credit has been increased from a maximum of EUR300 to a maximum of EUR400. This covers commuting expenses from work to home; (ix) 30 July 2020, The SV reimbursement (for social securtiy contributions) will also be increased from EUR300 to EUR400. This applies from the assessment for the calendar year 2020; (x) EUR124.7 million was approved to relieve operators (EUR115.7 million, reflected in 5B4) and passengers (EUR9 million) of costs related to the operation and use of the railway network.

Austria 05B4 05B4 - Subsidies to businesses EUR 32,631,400,000 36,096,681,416 EU Reporter. https://www.eureporter.co/frontpage/2020/09/22/commission-approves-modified-austrian-liquidity-assistance-scheme-to-support-companies-affected-by-the-coronavirus-outbreak/ (accessed 24 September 2020); BMF. https://www.bmf.gv.at/presse/pressemeldungen/2020/august/fixkostenzuschuss-verlaengerung.html (accessed 27 August 2020), https://www.bmf.gv.at/en/press/press-releases/2020/June/16-June-2020-government-consultation--%E2%82%AC50-billion-for-rescue,-relief-and-investments-.html (accessed 20 June 2020), https://www.bmf.gv.at/presse/pressemeldungen/2020/Mai/haertefallfonds.html (accessed 28 May 2020), https://www.bmf.gv.at/presse/pressemeldungen/2020/Mai/fixkostenzuschuss.html (accessed 21 May 2020); IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19#A (accessed 2 November 2020); Yale. https://som.yale.edu/faculty-research-centers/centers-initiatives/program-on-financial-stability/covid-19-crisis (accessed 1 November 2020); European Commission. https://ec.europa.eu/commission/presscorner/detail/en/ip_20_1456 (accessed 15 August 2020), https://ec.europa.eu/commission/presscorner/detail/en/ip_20_2093 (accessed 27 November 2020), https://ec.europa.eu/commission/presscorner/detail/en/IP_20_2181, https://ec.europa.eu/commission/presscorner/detail/en/IP_20_928 (both accessed 26 November 2020); OECD. http://www.oecd.org/coronavirus/en/#country-tracker (accessed 24 June 2020).

(i) EUR15 billion emergency funds for hard-hit industries to provide direct liquidity provisions and subsidies for running costs. On 27 April 2020, expanded Phase 2 of the hardship fund, through which SMEs may request up to 6000 Euros from the government. As of 22 September 2020, the total budget for this measure has been increased to EUR19 billion; (ii) Support to non-profit organizations in the form of subsidies totalling EUR700 million; (iii) No amount/estimate: 21 May 2020, Applications for the fixed subsidy have already started, with the first payments being disbursed by end of May. The Ministry of Finance will reimburse up to 75% of a company's fixed costs for up to 3 months. 16 June 2020, extended Austria's fixed cost subsidy; (iv) 27 May 2020, increase in the minimum payment amount of the hardship fund to EUR500, and added another EUR500 comeback bonus, dedicated to entrepreneurs having hardships during the pandemic; (v) 6 August 2020, another EUR665 million Austrian scheme to support non-profit organisations (NPOs) and their related entities in the context of the coronavirus outbreak; (vi) 24 August 2020, Extended the fixed cost subsidy for businesses, doubled the length of time it can be received and reduced application requirements. As of 3 September 2020, the rate has also been increased to 100% (versus 75% in the initial version); (vii) 25 November 2020, The European Commission approved an Austrian government scheme providing EUR150.7 million in direct grants to the rail freight sector as support in light of difficulties caused by the coronavirus pandemic. Further, an additional EUR124.7 million was approved to relieve operators (EUR115.7 million) and passengers (EUR9 million, reflected in 5B3) of costs related to the operation and use of the railway network; (viii) 26 November 2020, EUR12 billion in total across two schemes approved by the European Commission (Fixkostenzuschuss Phase I and II), to compensate companies for damages and fixed costs due to the coronavirus.

Austria 05B5 05B5 - Indirect income support EUR 1,000,000,000 1,106,194,690 BMF. https://www.bmf.gv.at/presse/pressemeldungen/2020/Mai/gemeindepaket.html (accessed 26 May 2020); IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19#A (accessed 2 November 2020); Yale. https://som.yale.edu/faculty-research-centers/centers-initiatives/program-on-financial-stability/covid-19-crisis (accessed 1 November 2020); OECD. http://www.oecd.org/coronavirus/en/#country-tracker (accessed 24 June 2020).

(i) 25 May 2020, EUR1 billion in grants from the federal government to municipalities, geared towards support for infrastructure investment (e.g. schools, public transportation, energy production).

Austria 05B6 05B6 - No breakdown (income support) EUR 12,000,000,000 13,274,336,283 IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19#A (accessed 2 November 2020); Yale. https://som.yale.edu/faculty-research-centers/centers-initiatives/program-on-financial-stability/covid-19-crisis (accessed 1 November 2020); OECD. http://www.oecd.org/coronavirus/en/#country-tracker (accessed 24 June 2020).

(i) 16 June 2020, fiscal package was increased by EUR12 billion to include stimulus measures, including investment in climate protection, affordable housing, digitalisation and a one-off support for unemployed and families. Several specific tax relief measures are aimed at the agricultural and forestry sectors, culture and publishing.

Austria 05C 05C - No breakdown (health and income support) EUR
Belgium 05 05 - Health and income support EUR 11,066,070,000 12,241,227,876
Belgium 05A 05A - Health support EUR 1,413,070,000 1,563,130,531 Belgium Government. https://news.belgium.be/fr/le-gouvernement-federal-se-prononce-en-faveur-dun-vaste-plan-de-soutien-socio-economique (accessed 11 November 2020); European Commission. https://ec.europa.eu/info/sites/info/files/2020-european-semester-stability-programme-belgium_fr.pdf (accessed 24 May 2020).

(i) EUR6.4 billion in total measures as part of the fiscal package outlined in the Stability Program to adress the crises. Key fiscal support measures include: boosting health expenditure and increasing support for those in temporary unemployment and self-employed. In addition, EUR3.8 billion (increased from EUR1.7 billion) regional governments' support to affected firms and sectors, and transfers to affected households. Of the total EUR10.2 billion packages, around EUR1.2 billion are dedicated to health initiatives, with EUR1 billion for federal intiatives and EUR0.2 billion for regional; (ii) 6 November 2020, Retained the right to reimbursement of health care costs until 31 December 2021, while offering payment plans for self-employed workers who have obtained a deferral of payment of social contributions; (iii) 6 November 2020, EUR200 million is planned for hospital staff (salaried and self-employed workers), aimed at providing support measures. Further, additional budget of EUR13.07 million for consumer vouchers in the healthcare sector and extension of the validity of consumer vouchers until the end of 2021.

Belgium 05B 05B - Income support EUR 9,653,000,000 10,678,097,345
Belgium 05B1 05B1 - Tax and contribution deferrals and policy changes EUR IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 11 November 2020);

(i) 9 June 2020, Support measures relating to payment periods have been approved, and extension of the payment periods for VAT and Excessive Duties extend to December 31.

Belgium 05B2 05B2 - Tax and contribution rates reduction EUR Belgium Government. https://news.belgium.be/fr/le-gouvernement-federal-se-prononce-en-faveur-dun-vaste-plan-de-soutien-socio-economique (accessed 11 November 2020), Service Public Federal Finances. https://finances.belgium.be/fr/douanes_accises/entreprises/corona-informations-et-mesures/mesures-de-soutien-relatives-aux-d%c3%a9lais (accessed 26 June 2020), https://finances.belgium.be/fr/Actualites/diminution-temporaire-taux-tva-secteur-horeca (accessed 14 June 2020). IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 11 November 2020); Federale Overheidsdienst Financien. https://financien.belgium.be/nl/Actueel/update-covid-19-verlenging-van-de-termijn-van-vrijstelling-van-rechten-en-btw-bij-invoer-op (accessed 30 July 2020), https://financien.belgium.be/nl/Actueel/vrijgestelde-reserve-ter-versterking-van-de-solvabiliteit-en-het-eigen-vermogen-ten-gevolge (accessed 2 July 2020).

(i) 3 April 2020, exemptions from VAT and import duties for goods needed to mitigate the effects of COVID-19 were granted. As of 23 July 2020, this measure has been extended until 31 October 2020; (ii) In addition, reduced the VAT rate applicable to some restaurant and catering services to 6% until the end of 2020 while also exempting social contributions for Q32020 for these sectors. As of 6 November 2020, this measure has been extended to allow more sectors to avail of the exemption from scoial contributions; (iii) 26 June 2020, Temporary exemption from corporate tax based on losses incurred during the next tax period; (iv) 6 November 2020, Extension of tax exemption of subsidies granted by towns, municipalities and federal entities.

Belgium 05B3 05B3 - Subsidies to individuals and households EUR Belgium Government. https://news.belgium.be/fr/le-gouvernement-federal-se-prononce-en-faveur-dun-vaste-plan-de-soutien-socio-economique (accessed 11 November 2020), https://news.belgium.be/fr/prise-en-compte-du-conge-parental-corona-dans-la-pension-des-membres-du-personnel-de-la-fonction (accessed 12 August 2020), https://news.belgium.be/fr/covid-19-indemnite-de-crise-supplementaire-pour-certains-independants-et-conjoints-aidants-reconnus (accessed 25 July 2020). IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 11 November 2020); https://news.belgium.be/fr/covid-19-prolongation-du-doublement-du-droit-passerelle-de-crise-pour-les-secteurs-contraints-de (accessed 14 December 2020).

(i) No amount/estimate: 17 July 2020, Additional crisis allowance for certain self-employed persons and assisting spouses recognized as incapacitated for work due to the containment measures. As of 6 November 2020, this measure has been extended in two parts: first, with the extension of subsidies for self-employed persons with businesses that had to close, and second, with temporarily unemployed salaried workers receiving an allowance equal to 70% of their gross monthly salary (capped at EUR2,754.76). In addition, salaried workers receives an allowance from the ONEM (National Employment Office) of EUR5.63 per day of temporary unemployment. This measure will apply until 31 March 2021, with the possibility of extension. Also, the crisis subsidy has been extended until December 2020 for self-employed workers in all sectors that had to close, providing EUR2,583.40 and EUR3228.20 respectively to persons without and with families; (ii) 24 July 2020, Considered coronavirus parental leaves in computing for the pension of the civil service; (iii) 6 November 2020, Additional support to households and firms affected by the re-imposition of restrictions, mostly in the form of a temporary extension or expansion of previous measures. Authorities have also extended the premiums, reimbursements, bonuses and subsidies for those who are unemployed and/or considered "most vulnerable"; (iv) 6 November 2020, Flexible access to unemployment for artists. Artists who can provide proof of at least 10 artistic performances or 20 working days during the period from 13 March 2019 to 13 March 2020, are granted access to unemployment for artists; (v) 12 December 2020, The Council of Ministers approved a measure extending grants to independents without family responsibilities equal to EUR2,583.40 per month in Covid-19 support, while those with families are eligible for EUR3,228.20. [update]

Belgium 05B4 05B4 - Subsidies to businesses EUR 653,000,000 722,345,133 Care and Health Department, Flanders Government. https://www.zorg-en-gezondheid.be/sociaal-akkoord-zorg-en-welzijnssector-met-maatregelen-vanaf-1-januari-2021 (accessed 27 November 2020). IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 11 November 2020); EU Reporter. https://www.eureporter.co/frontpage/2020/10/12/commission-approves-e15-8-million-belgian-scheme-to-support-hotels-and-aparthotels-in-brussels-in-context-of-coronavirus-outbreak/ (accessed 15 October 2020); European Commission. https://ec.europa.eu/commission/presscorner/detail/en/mex_20_1771 (accessed 2 October 2020). Belgium Government. https://news.belgium.be/fr/le-gouvernement-federal-se-prononce-en-faveur-dun-vaste-plan-de-soutien-socio-economique (accessed 11 November 2020), https://news.belgium.be/fr/financement-de-skeyes-suite-la-pandemie-due-au-covid-19 (accessed 18 July 2020).

(i) 10 July 2020, EUR45 million in grants to skeyes (Belgian air navigation service) to ensure the operational and financial sustainability of the public enterprise in 2020; (ii) 10 July 2020, An advanced payment of EUR15 million was made to skeyes (Belgian air navigation service) for terminal fees for the latter half of the year; (iii) 29 September 2020, The European Commission has approved Belgium's plan to grant EUR2.2 million in support to the airports of Ostend, Antwerp and Kortrijk. The funding from the Government will be used as direct grants and cost/fee deferrals; (iv) 12 October 2020, The European Commission has approved another EUR15.8 million Belgian scheme to support hotels and aparthotels in Brussels in context of coronavirus outbreak in the form of direct grants; (v) 6 November 2020, Additional support to households and firms affected by the re-imposition of restrictions, mostly in the form of a temporary extension or expansion of previous measures. Authorities have also extended the premiums, reimbursements, bonuses and subsidies for those who are unemployed and/or considered "most vulnerable"; (vi) 24 November 2020, The Government has approved an additional EUR575 million for care and nursing homes hit by the pandemic.

Belgium 05B5 05B5 - Indirect income support EUR
Belgium 05B6 05B6 - No breakdown (income support) EUR 9,000,000,000 9,955,752,212 Belgium Government. https://news.belgium.be/fr/le-gouvernement-federal-se-prononce-en-faveur-dun-vaste-plan-de-soutien-socio-economique (accessed 11 November 2020); European Commission. https://ec.europa.eu/info/sites/info/files/2020-european-semester-stability-programme-belgium_fr.pdf (accessed 24 May 2020).

EUR6.4 billion in total measures as part of the fiscal package outlined in the Stability Program to adress the crises. Key fiscal support measures include: boosting health expenditure and increasing support for those in temporary unemployment and self-employed. In addition, EUR3.8 billion (increased from EUR1.7 billion) regional governments' support to affected firms and sectors, and transfers to affected households. Of the total EUR10.2 billion packages, non-health initiatives with no breakdown account for EUR9 billion [update], with EUR5.3 billion for federal and EUR3.7 billion for regional.

Belgium 05C 05C - No breakdown (health and income support) EUR
Brunei Darussalam 05 05 - Health and income support BND IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accesed 14 April 2020).
Brunei Darussalam 05A 05A - Health support BND
Brunei Darussalam 05B 05B - Income support BND
Brunei Darussalam 05B1 05B1 - Tax and contribution deferrals and policy changes BND IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accesed 14 April 2020).

The fiscal measures include amongst others, the deferment of payments on Employees Trust Fund (TAP) and Supplementary Contributory Pension (SCP) contributions, discounts on corporate income taxes, rents and utilities.

Brunei Darussalam 05B2 05B2 - Tax and contribution rates reduction BND IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accesed 14 April 2020).

All bank fees and charges (except third party charges) that are related to trade and payments of transactions in affected sectors mentioned in Measure 3 will be waived for a period of six months;

Brunei Darussalam 05B3 05B3 - Subsidies to individuals and households BND
Brunei Darussalam 05B4 05B4 - Subsidies to businesses BND IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accesed 14 April 2020).

No amount/estimate: Effective April 1 for six months, an interim fiscal package has been deployed to support SMEs and self-employed groups in sectors such as tourism, hospitality, transport and restaurants.

Brunei Darussalam 05B5 05B5 - Indirect income support BND
Brunei Darussalam 05B6 05B6 - No breakdown (income support) BND
Brunei Darussalam 05C 05C - No breakdown (health and income support) BND
Cambodia 05 05 - Health and income support KHR 851,712,272,727 210,000,000
Cambodia 05A 05A - Health support KHR 243,346,363,636 60,000,000 IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 24 July 2020).

April 2020, Additional fiscal resources to the health sector of around USD60 million are expected.