This is a list of countries by government debt. Gross government debt is government financial liabilities that are debt instruments.[1]: 81 A debt instrument is a financial claim that requires payment of interest and/or principal by the debtor to the creditor in the future. Examples include debt securities (such as bonds and bills), loans, and government employee pension obligations.[1]: 207 Net debt equals gross debt minus financial assets that are debt instruments.[1]: 208, s7.243 Net debt estimates are not always available since some government assets are difficult to value, such as loans made at concessional rates.[1]: 208–209, s7.246
Changes in government debt over time reflect primarily borrowing due to past government deficits.[2] A deficit occurs when a government's expenditures exceed revenues.[3] [1]: 79–82
In the list below, government debt is measured for the general government sector because the level of government responsible for programs (for example, health care) differs across countries, and the general government comprises central, state, provincial, regional, and local governments, and social security funds.[1]: 18, s2.58, s2.59
To make the numbers comparable across countries of different size, government debt is measured as a percentage of a country's gross domestic product (GDP). For context on the magnitude of the debt numbers, European Union member countries have an agreement, the Stability and Growth Pact (SGP), to maintain a general government gross debt of no more than 60% of GDP.[4] The aim of the SGP is to prevent excessive debt burdens.[5]